id	sid	tid	token	lemma	pos
cjgl-2661	1	1	dealing	deal	VERB
cjgl-2661	1	2	with	with	ADP
cjgl-2661	1	3	doma	doma	NOUN
cjgl-2661	1	4	:	:	PUNCT
cjgl-2661	1	5	federal	federal	ADJ
cjgl-2661	1	6	non	non	ADJ
cjgl-2661	1	7	-	-	NOUN
cjgl-2661	1	8	recognition	recognition	NOUN
cjgl-2661	1	9	complicates	complicate	VERB
cjgl-2661	1	10	state	state	NOUN
cjgl-2661	1	11	income	income	NOUN
cjgl-2661	1	12	taxation	taxation	NOUN
cjgl-2661	1	13	of	of	ADP
cjgl-2661	1	14	same	same	ADJ
cjgl-2661	1	15	-	-	PUNCT
cjgl-2661	1	16	sex	sex	NOUN
cjgl-2661	1	17	relationships	relationship	NOUN
cjgl-2661	1	18	columbia	columbia	PROPN
cjgl-2661	1	19	journal	journal	PROPN
cjgl-2661	1	20	of	of	ADP
cjgl-2661	1	21	gender	gender	NOUN
cjgl-2661	1	22	and	and	CCONJ
cjgl-2661	1	23	law	law	NOUN
cjgl-2661	1	24	dealing	deal	VERB
cjgl-2661	1	25	with	with	ADP
cjgl-2661	1	26	doma	doma	NOUN
cjgl-2661	1	27	:	:	PUNCT
cjgl-2661	1	28	federal	federal	ADJ
cjgl-2661	1	29	non	non	ADJ
cjgl-2661	1	30	-	-	NOUN
cjgl-2661	1	31	recognition	recognition	NOUN
cjgl-2661	1	32	complicates	complicate	VERB
cjgl-2661	1	33	state	state	NOUN
cjgl-2661	1	34	income	income	NOUN
cjgl-2661	1	35	taxation	taxation	NOUN
cjgl-2661	1	36	of	of	ADP
cjgl-2661	1	37	samesex	samesex	NOUN
cjgl-2661	1	38	relationships	relationship	NOUN
cjgl-2661	1	39	carlton	carlton	PROPN
cjgl-2661	1	40	smith	smith	PROPN
cjgl-2661	1	41	*	*	PROPN
cjgl-2661	1	42	and	and	CCONJ
cjgl-2661	1	43	edward	edward	PROPN
cjgl-2661	1	44	stein	stein	PROPN
cjgl-2661	1	45	'	'	PART
cjgl-2661	1	46	abstract	abstract	ADJ
cjgl-2661	1	47	various	various	ADJ
cjgl-2661	1	48	states	state	NOUN
cjgl-2661	1	49	now	now	ADV
cjgl-2661	1	50	recognize	recognize	VERB
cjgl-2661	1	51	relationships	relationship	NOUN
cjgl-2661	1	52	between	between	ADP
cjgl-2661	1	53	people	people	NOUN
cjgl-2661	1	54	of	of	ADP
cjgl-2661	1	55	the	the	DET
cjgl-2661	1	56	same	same	ADJ
cjgl-2661	1	57	sex	sex	NOUN
cjgl-2661	1	58	,	,	PUNCT
cjgl-2661	1	59	but	but	CCONJ
cjgl-2661	1	60	due	due	ADP
cjgl-2661	1	61	to	to	ADP
cjgl-2661	1	62	the	the	DET
cjgl-2661	1	63	defense	defense	NOUN
cjgl-2661	1	64	of	of	ADP
cjgl-2661	1	65	marriage	marriage	NOUN
cjgl-2661	1	66	act	act	PROPN
cjgl-2661	1	67	,	,	PUNCT
cjgl-2661	1	68	the	the	DET
cjgl-2661	1	69	federal	federal	ADJ
cjgl-2661	1	70	government	government	NOUN
cjgl-2661	1	71	does	do	VERB
cjgl-2661	1	72	not	not	PART
cjgl-2661	1	73	.	.	PUNCT
cjgl-2661	2	1	in	in	ADP
cjgl-2661	2	2	the	the	DET
cjgl-2661	2	3	context	context	NOUN
cjgl-2661	2	4	of	of	ADP
cjgl-2661	2	5	income	income	NOUN
cjgl-2661	2	6	taxes	taxis	NOUN
cjgl-2661	2	7	,	,	PUNCT
cjgl-2661	2	8	this	this	DET
cjgl-2661	2	9	combination	combination	NOUN
cjgl-2661	2	10	of	of	ADP
cjgl-2661	2	11	state	state	NOUN
cjgl-2661	2	12	recognition	recognition	NOUN
cjgl-2661	2	13	and	and	CCONJ
cjgl-2661	2	14	federal	federal	ADJ
cjgl-2661	2	15	non	non	NOUN
cjgl-2661	2	16	-	-	NOUN
cjgl-2661	2	17	recognition	recognition	NOUN
cjgl-2661	2	18	of	of	ADP
cjgl-2661	2	19	samesex	samesex	NOUN
cjgl-2661	2	20	relationships	relationship	NOUN
cjgl-2661	2	21	produces	produce	VERB
cjgl-2661	2	22	a	a	DET
cjgl-2661	2	23	signficant	signficant	ADJ
cjgl-2661	2	24	problem	problem	NOUN
cjgl-2661	2	25	for	for	ADP
cjgl-2661	2	26	many	many	ADJ
cjgl-2661	2	27	same	same	ADJ
cjgl-2661	2	28	-	-	PUNCT
cjgl-2661	2	29	sex	sex	NOUN
cjgl-2661	2	30	couples	couple	NOUN
cjgl-2661	2	31	and	and	CCONJ
cjgl-2661	2	32	some	some	DET
cjgl-2661	2	33	state	state	NOUN
cjgl-2661	2	34	taxing	tax	VERB
cjgl-2661	2	35	authorities	authority	NOUN
cjgl-2661	2	36	.	.	PUNCT
cjgl-2661	3	1	most	most	ADJ
cjgl-2661	3	2	states	state	NOUN
cjgl-2661	3	3	have	have	VERB
cjgl-2661	3	4	income	income	NOUN
cjgl-2661	3	5	tax	tax	NOUN
cjgl-2661	3	6	and	and	CCONJ
cjgl-2661	3	7	,	,	PUNCT
cjgl-2661	3	8	typically	typically	ADV
cjgl-2661	3	9	,	,	PUNCT
cjgl-2661	3	10	state	state	NOUN
cjgl-2661	3	11	income	income	NOUN
cjgl-2661	3	12	tax	tax	NOUN
cjgl-2661	3	13	laws	law	NOUN
cjgl-2661	3	14	"	"	PUNCT
cjgl-2661	3	15	piggyback	piggyback	NOUN
cjgl-2661	3	16	"	"	PUNCT
cjgl-2661	3	17	on	on	ADP
cjgl-2661	3	18	federal	federal	ADJ
cjgl-2661	3	19	income	income	NOUN
cjgl-2661	3	20	tax	tax	NOUN
cjgl-2661	3	21	laws	law	NOUN
cjgl-2661	3	22	.	.	PUNCT
cjgl-2661	4	1	depending	depend	VERB
cjgl-2661	4	2	on	on	ADP
cjgl-2661	4	3	the	the	DET
cjgl-2661	4	4	state	state	NOUN
cjgl-2661	4	5	,	,	PUNCT
cjgl-2661	4	6	same	same	ADJ
cjgl-2661	4	7	-	-	PUNCT
cjgl-2661	4	8	sex	sex	NOUN
cjgl-2661	4	9	couples	couple	NOUN
cjgl-2661	4	10	in	in	ADP
cjgl-2661	4	11	legally	legally	ADV
cjgl-2661	4	12	-	-	PUNCT
cjgl-2661	4	13	recognized	recognize	VERB
cjgl-2661	4	14	relationships	relationship	NOUN
cjgl-2661	4	15	must	must	AUX
cjgl-2661	4	16	file	file	VERB
cjgl-2661	4	17	their	their	PRON
cjgl-2661	4	18	state	state	NOUN
cjgl-2661	4	19	income	income	NOUN
cjgl-2661	4	20	tax	tax	NOUN
cjgl-2661	4	21	returns	return	NOUN
cjgl-2661	4	22	as	as	ADP
cjgl-2661	4	23	married	marry	VERB
cjgl-2661	4	24	(	(	PUNCT
cjgl-2661	4	25	either	either	CCONJ
cjgl-2661	4	26	'	'	PUNCT
cjgl-2661	4	27	filing	file	VERB
cjgl-2661	4	28	jointly	jointly	ADV
cjgl-2661	4	29	"	"	PUNCT
cjgl-2661	4	30	or	or	CCONJ
cjgl-2661	4	31	'	'	AUX
cjgl-2661	4	32	filing	file	VERB
cjgl-2661	4	33	separately	separately	ADV
cjgl-2661	4	34	"	"	PUNCT
cjgl-2661	4	35	)	)	PUNCT
cjgl-2661	4	36	,	,	PUNCT
cjgl-2661	4	37	as	as	ADP
cjgl-2661	4	38	domestic	domestic	ADJ
cjgl-2661	4	39	partners	partner	NOUN
cjgl-2661	4	40	,	,	PUNCT
cjgl-2661	4	41	or	or	CCONJ
cjgl-2661	4	42	as	as	ADP
cjgl-2661	4	43	parties	party	NOUN
cjgl-2661	4	44	to	to	ADP
cjgl-2661	4	45	a	a	DET
cjgl-2661	4	46	civil	civil	ADJ
cjgl-2661	4	47	union	union	NOUN
cjgl-2661	4	48	.	.	PUNCT
cjgl-2661	5	1	such	such	ADJ
cjgl-2661	5	2	same	same	ADJ
cjgl-2661	5	3	-	-	PUNCT
cjgl-2661	5	4	sex	sex	NOUN
cjgl-2661	5	5	couples	couple	NOUN
cjgl-2661	5	6	can	can	AUX
cjgl-2661	5	7	not	not	PART
cjgl-2661	5	8	,	,	PUNCT
cjgl-2661	5	9	however	however	ADV
cjgl-2661	5	10	file	file	VERB
cjgl-2661	5	11	their	their	PRON
cjgl-2661	5	12	federal	federal	ADJ
cjgl-2661	5	13	income	income	NOUN
cjgl-2661	5	14	tax	tax	NOUN
cjgl-2661	5	15	returns	return	NOUN
cjgl-2661	5	16	as	as	ADP
cjgl-2661	5	17	a	a	DET
cjgl-2661	5	18	couple	couple	NOUN
cjgl-2661	5	19	.	.	PUNCT
cjgl-2661	6	1	for	for	ADP
cjgl-2661	6	2	same	same	ADJ
cjgl-2661	6	3	-	-	PUNCT
cjgl-2661	6	4	sex	sex	NOUN
cjgl-2661	6	5	couples	couple	NOUN
cjgl-2661	6	6	,	,	PUNCT
cjgl-2661	6	7	this	this	DET
cjgl-2661	6	8	situation	situation	NOUN
cjgl-2661	6	9	creates	create	VERB
cjgl-2661	6	10	uncertainty	uncertainty	NOUN
cjgl-2661	6	11	and	and	CCONJ
cjgl-2661	6	12	complications	complication	NOUN
cjgl-2661	6	13	and	and	CCONJ
cjgl-2661	6	14	probably	probably	ADV
cjgl-2661	6	15	increases	increase	VERB
cjgl-2661	6	16	the	the	DET
cjgl-2661	6	17	risk	risk	NOUN
cjgl-2661	6	18	of	of	ADP
cjgl-2661	6	19	audit	audit	NOUN
cjgl-2661	6	20	.	.	PUNCT
cjgl-2661	7	1	it	it	PRON
cjgl-2661	7	2	is	be	AUX
cjgl-2661	7	3	also	also	ADV
cjgl-2661	7	4	an	an	DET
cjgl-2661	7	5	unfair	unfair	ADJ
cjgl-2661	7	6	affront	affront	NOUN
cjgl-2661	7	7	to	to	ADP
cjgl-2661	7	8	the	the	DET
cjgl-2661	7	9	dignity	dignity	NOUN
cjgl-2661	7	10	of	of	ADP
cjgl-2661	7	11	lesbians	lesbian	NOUN
cjgl-2661	7	12	,	,	PUNCT
cjgl-2661	7	13	gay	gay	ADJ
cjgl-2661	7	14	men	man	NOUN
cjgl-2661	7	15	,	,	PUNCT
cjgl-2661	7	16	and	and	CCONJ
cjgl-2661	7	17	bisexuals	bisexual	NOUN
cjgl-2661	7	18	.	.	PUNCT
cjgl-2661	8	1	the	the	DET
cjgl-2661	8	2	article	article	NOUN
cjgl-2661	8	3	examines	examine	VERB
cjgl-2661	8	4	this	this	DET
cjgl-2661	8	5	problem	problem	NOUN
cjgl-2661	8	6	by	by	ADP
cjgl-2661	8	7	surveying	survey	VERB
cjgl-2661	8	8	the	the	DET
cjgl-2661	8	9	guidance	guidance	NOUN
cjgl-2661	8	10	from	from	ADP
cjgl-2661	8	11	thirteen	thirteen	NUM
cjgl-2661	8	12	states	state	NOUN
cjgl-2661	8	13	and	and	CCONJ
cjgl-2661	8	14	the	the	DET
cjgl-2661	8	15	district	district	NOUN
cjgl-2661	8	16	of	of	ADP
cjgl-2661	8	17	columbia	columbia	PROPN
cjgl-2661	8	18	with	with	ADP
cjgl-2661	8	19	respect	respect	NOUN
cjgl-2661	8	20	to	to	ADP
cjgl-2661	8	21	the	the	DET
cjgl-2661	8	22	taxation	taxation	NOUN
cjgl-2661	8	23	of	of	ADP
cjgl-2661	8	24	same	same	ADJ
cjgl-2661	8	25	-	-	PUNCT
cjgl-2661	8	26	sex	sex	NOUN
cjgl-2661	8	27	relationships	relationship	NOUN
cjgl-2661	8	28	and	and	CCONJ
cjgl-2661	8	29	by	by	ADP
cjgl-2661	8	30	considering	consider	VERB
cjgl-2661	8	31	each	each	DET
cjgl-2661	8	32	jurisdiction	jurisdiction	NOUN
cjgl-2661	8	33	actual	actual	ADJ
cjgl-2661	8	34	income	income	NOUN
cjgl-2661	8	35	tax	tax	NOUN
cjgl-2661	8	36	practices	practice	NOUN
cjgl-2661	8	37	.	.	PUNCT
cjgl-2661	9	1	the	the	DET
cjgl-2661	9	2	article	article	NOUN
cjgl-2661	9	3	also	also	ADV
cjgl-2661	9	4	recommends	recommend	VERB
cjgl-2661	9	5	best	good	ADJ
cjgl-2661	9	6	practices	practice	NOUN
cjgl-2661	9	7	for	for	ADP
cjgl-2661	9	8	state	state	NOUN
cjgl-2661	9	9	taxing	tax	VERB
cjgl-2661	9	10	authorities	authority	NOUN
cjgl-2661	9	11	,	,	PUNCT
cjgl-2661	9	12	including	include	VERB
cjgl-2661	9	13	:	:	PUNCT
cjgl-2661	9	14	(	(	PUNCT
cjgl-2661	9	15	1	1	X
cjgl-2661	9	16	)	)	PUNCT
cjgl-2661	9	17	amending	amend	VERB
cjgl-2661	9	18	state	state	NOUN
cjgl-2661	9	19	tax	tax	NOUN
cjgl-2661	9	20	laws	law	NOUN
cjgl-2661	9	21	to	to	PART
cjgl-2661	9	22	specifically	specifically	ADV
cjgl-2661	9	23	allow	allow	VERB
cjgl-2661	9	24	joint	joint	ADJ
cjgl-2661	9	25	filing	filing	NOUN
cjgl-2661	9	26	by	by	ADP
cjgl-2661	9	27	same	same	ADJ
cjgl-2661	9	28	-	-	PUNCT
cjgl-2661	9	29	sex	sex	NOUN
cjgl-2661	9	30	couples	couple	NOUN
cjgl-2661	9	31	;	;	PUNCT
cjgl-2661	9	32	(	(	PUNCT
cjgl-2661	9	33	2	2	X
cjgl-2661	9	34	)	)	PUNCT
cjgl-2661	9	35	issuing	issue	VERB
cjgl-2661	9	36	more	more	ADJ
cjgl-2661	9	37	guidance	guidance	NOUN
cjgl-2661	9	38	to	to	ADP
cjgl-2661	9	39	same	same	ADJ
cjgl-2661	9	40	-	-	PUNCT
cjgl-2661	9	41	sex	sex	NOUN
cjgl-2661	9	42	couples	couple	NOUN
cjgl-2661	9	43	on	on	ADP
cjgl-2661	9	44	specific	specific	ADJ
cjgl-2661	9	45	relevant	relevant	ADJ
cjgl-2661	9	46	issues	issue	NOUN
cjgl-2661	9	47	;	;	PUNCT
cjgl-2661	9	48	(	(	PUNCT
cjgl-2661	9	49	3	3	X
cjgl-2661	9	50	)	)	PUNCT
cjgl-2661	9	51	adding	add	VERB
cjgl-2661	9	52	boxes	box	NOUN
cjgl-2661	9	53	to	to	ADP
cjgl-2661	9	54	state	state	NOUN
cjgl-2661	9	55	tax	tax	NOUN
cjgl-2661	9	56	returns	return	NOUN
cjgl-2661	9	57	to	to	PART
cjgl-2661	9	58	indicate	indicate	VERB
cjgl-2661	9	59	that	that	SCONJ
cjgl-2661	9	60	these	these	DET
cjgl-2661	9	61	returns	return	NOUN
cjgl-2661	9	62	will	will	AUX
cjgl-2661	9	63	involve	involve	VERB
cjgl-2661	9	64	nonconformity	nonconformity	NOUN
cjgl-2661	9	65	with	with	ADP
cjgl-2661	9	66	federalfiling	federalfile	VERB
cjgl-2661	9	67	status	status	NOUN
cjgl-2661	9	68	;	;	PUNCT
cjgl-2661	9	69	and	and	CCONJ
cjgl-2661	9	70	(	(	PUNCT
cjgl-2661	9	71	4	4	X
cjgl-2661	9	72	)	)	PUNCT
cjgl-2661	9	73	not	not	PART
cjgl-2661	9	74	requiring	require	VERB
cjgl-2661	9	75	same	same	ADJ
cjgl-2661	9	76	-	-	PUNCT
cjgl-2661	9	77	sex	sex	NOUN
cjgl-2661	9	78	couples	couple	NOUN
cjgl-2661	9	79	who	who	PRON
cjgl-2661	9	80	file	file	VERB
cjgl-2661	9	81	state	state	NOUN
cjgl-2661	9	82	joint	joint	ADJ
cjgl-2661	9	83	income	income	NOUN
cjgl-2661	9	84	tax	tax	NOUN
cjgl-2661	9	85	returns	return	NOUN
cjgl-2661	9	86	to	to	PART
cjgl-2661	9	87	also	also	ADV
cjgl-2661	9	88	complete	complete	VERB
cjgl-2661	9	89	"	"	PUNCT
cjgl-2661	9	90	pro	pro	ADJ
cjgl-2661	9	91	forma	forma	NOUN
cjgl-2661	9	92	"	"	PUNCT
cjgl-2661	9	93	federal	federal	ADJ
cjgl-2661	9	94	"	"	PUNCT
cjgl-2661	9	95	married	married	ADJ
cjgl-2661	9	96	"	"	PUNCT
cjgl-2661	9	97	income	income	NOUN
cjgl-2661	9	98	tax	tax	NOUN
cjgl-2661	9	99	returns	return	NOUN
cjgl-2661	9	100	.	.	PUNCT
cjgl-2661	9	101	.	.	PUNCT
cjgl-2661	10	1	clinical	clinical	ADJ
cjgl-2661	10	2	associate	associate	NOUN
cjgl-2661	10	3	professor	professor	NOUN
cjgl-2661	10	4	of	of	ADP
cjgl-2661	10	5	law	law	NOUN
cjgl-2661	10	6	and	and	CCONJ
cjgl-2661	10	7	director	director	NOUN
cjgl-2661	10	8	of	of	ADP
cjgl-2661	10	9	the	the	DET
cjgl-2661	10	10	tax	tax	NOUN
cjgl-2661	10	11	clinic	clinic	NOUN
cjgl-2661	10	12	,	,	PUNCT
cjgl-2661	10	13	benjamin	benjamin	PROPN
cjgl-2661	10	14	n.	n.	PROPN
cjgl-2661	10	15	cardozo	cardozo	PROPN
cjgl-2661	10	16	school	school	PROPN
cjgl-2661	10	17	of	of	ADP
cjgl-2661	10	18	law	law	NOUN
cjgl-2661	10	19	.	.	PUNCT
cjgl-2661	11	1	j.d	j.d	PROPN
cjgl-2661	11	2	.	.	PROPN
cjgl-2661	11	3	,	,	PUNCT
cjgl-2661	11	4	b.a	b.a	PROPN
cjgl-2661	11	5	.	.	PROPN
cjgl-2661	11	6	,	,	PUNCT
cjgl-2661	11	7	harvard	harvard	PROPN
cjgl-2661	11	8	university	university	PROPN
cjgl-2661	11	9	.	.	PUNCT
cjgl-2661	12	1	t	t	PROPN
cjgl-2661	12	2	vice	vice	PROPN
cjgl-2661	12	3	dean	dean	PROPN
cjgl-2661	12	4	,	,	PUNCT
cjgl-2661	12	5	professor	professor	NOUN
cjgl-2661	12	6	of	of	ADP
cjgl-2661	12	7	law	law	NOUN
cjgl-2661	12	8	,	,	PUNCT
cjgl-2661	12	9	and	and	CCONJ
cjgl-2661	12	10	director	director	NOUN
cjgl-2661	12	11	of	of	ADP
cjgl-2661	12	12	the	the	DET
cjgl-2661	12	13	gertrud	gertrud	NOUN
cjgl-2661	12	14	mainzer	mainzer	PROPN
cjgl-2661	12	15	program	program	NOUN
cjgl-2661	12	16	in	in	ADP
cjgl-2661	12	17	family	family	NOUN
cjgl-2661	12	18	law	law	NOUN
cjgl-2661	12	19	,	,	PUNCT
cjgl-2661	12	20	policy	policy	NOUN
cjgl-2661	12	21	,	,	PUNCT
cjgl-2661	12	22	and	and	CCONJ
cjgl-2661	12	23	bioethics	bioethics	NOUN
cjgl-2661	12	24	,	,	PUNCT
cjgl-2661	12	25	benjamin	benjamin	PROPN
cjgl-2661	12	26	n.	n.	PROPN
cjgl-2661	12	27	cardozo	cardozo	PROPN
cjgl-2661	12	28	school	school	PROPN
cjgl-2661	12	29	of	of	ADP
cjgl-2661	12	30	law	law	NOUN
cjgl-2661	12	31	.	.	PUNCT
cjgl-2661	13	1	j.d	j.d	PROPN
cjgl-2661	13	2	.	.	PROPN
cjgl-2661	13	3	,	,	PUNCT
cjgl-2661	13	4	yale	yale	PROPN
cjgl-2661	13	5	university	university	PROPN
cjgl-2661	13	6	;	;	PUNCT
cjgl-2661	13	7	ph.d	ph.d	PROPN
cjgl-2661	13	8	.	.	PROPN
cjgl-2661	13	9	,	,	PUNCT
cjgl-2661	13	10	massachusetts	massachusetts	PROPN
cjgl-2661	13	11	institute	institute	PROPN
cjgl-2661	13	12	of	of	ADP
cjgl-2661	13	13	technology	technology	PROPN
cjgl-2661	13	14	;	;	PUNCT
cjgl-2661	13	15	b.a	b.a	PROPN
cjgl-2661	13	16	.	.	PROPN
cjgl-2661	13	17	,	,	PUNCT
cjgl-2661	13	18	williams	williams	PROPN
cjgl-2661	13	19	college	college	PROPN
cjgl-2661	13	20	.	.	PUNCT
cjgl-2661	14	1	the	the	DET
cjgl-2661	14	2	authors	author	NOUN
cjgl-2661	14	3	thank	thank	VERB
cjgl-2661	14	4	our	our	PRON
cjgl-2661	14	5	colleagues	colleague	NOUN
cjgl-2661	14	6	laura	laura	PROPN
cjgl-2661	14	7	cunningham	cunningham	PROPN
cjgl-2661	14	8	,	,	PUNCT
cjgl-2661	14	9	mitch	mitch	PROPN
cjgl-2661	14	10	engler	engler	PROPN
cjgl-2661	14	11	,	,	PUNCT
cjgl-2661	14	12	and	and	CCONJ
cjgl-2661	14	13	ed	ed	PROPN
cjgl-2661	14	14	zelinsky	zelinsky	PROPN
cjgl-2661	14	15	as	as	ADV
cjgl-2661	14	16	well	well	ADV
cjgl-2661	14	17	as	as	ADP
cjgl-2661	14	18	the	the	DET
cjgl-2661	14	19	members	member	NOUN
cjgl-2661	14	20	of	of	ADP
cjgl-2661	14	21	the	the	DET
cjgl-2661	14	22	new	new	PROPN
cjgl-2661	14	23	york	york	PROPN
cjgl-2661	14	24	area	area	PROPN
cjgl-2661	14	25	family	family	NOUN
cjgl-2661	14	26	law	law	NOUN
cjgl-2661	14	27	faculty	faculty	NOUN
cjgl-2661	14	28	workshop	workshop	NOUN
cjgl-2661	14	29	for	for	ADP
cjgl-2661	14	30	their	their	PRON
cjgl-2661	14	31	comments	comment	NOUN
cjgl-2661	14	32	on	on	ADP
cjgl-2661	14	33	an	an	DET
cjgl-2661	14	34	earlier	early	ADJ
cjgl-2661	14	35	draft	draft	NOUN
cjgl-2661	14	36	.	.	PUNCT
cjgl-2661	15	1	we	we	PRON
cjgl-2661	15	2	also	also	ADV
cjgl-2661	15	3	thank	thank	VERB
cjgl-2661	15	4	noam	noam	PROPN
cjgl-2661	15	5	srolovitz	srolovitz	PROPN
cjgl-2661	15	6	and	and	CCONJ
cjgl-2661	15	7	eva	eva	PROPN
cjgl-2661	15	8	stein	stein	PROPN
cjgl-2661	15	9	for	for	ADP
cjgl-2661	15	10	their	their	PRON
cjgl-2661	15	11	valuable	valuable	ADJ
cjgl-2661	15	12	assistance	assistance	NOUN
cjgl-2661	15	13	with	with	ADP
cjgl-2661	15	14	the	the	DET
cjgl-2661	15	15	research	research	NOUN
cjgl-2661	15	16	and	and	CCONJ
cjgl-2661	15	17	editing	editing	NOUN
cjgl-2661	15	18	of	of	ADP
cjgl-2661	15	19	this	this	DET
cjgl-2661	15	20	article	article	NOUN
cjgl-2661	15	21	.	.	PUNCT
cjgl-2661	16	1	24.1	24.1	NUM
cjgl-2661	16	2	29	29	NUM
cjgl-2661	16	3	columbia	columbia	PROPN
cjgl-2661	16	4	journal	journal	NOUN
cjgl-2661	16	5	of	of	ADP
cjgl-2661	16	6	gender	gender	NOUN
cjgl-2661	16	7	and	and	CCONJ
cjgl-2661	16	8	law	law	NOUN
cjgl-2661	16	9	introduction	introduction	NOUN
cjgl-2661	16	10	starting	start	VERB
cjgl-2661	16	11	in	in	ADP
cjgl-2661	16	12	2000	2000	NUM
cjgl-2661	16	13	,	,	PUNCT
cjgl-2661	16	14	some	some	DET
cjgl-2661	16	15	states	state	NOUN
cjgl-2661	16	16	began	begin	VERB
cjgl-2661	16	17	to	to	PART
cjgl-2661	16	18	legally	legally	ADV
cjgl-2661	16	19	recognize	recognize	VERB
cjgl-2661	16	20	same	same	ADJ
cjgl-2661	16	21	-	-	PUNCT
cjgl-2661	16	22	sex	sex	NOUN
cjgl-2661	16	23	relationships	relationship	NOUN
cjgl-2661	16	24	.	.	PUNCT
cjgl-2661	16	25	'	'	PUNCT
cjgl-2661	17	1	this	this	DET
cjgl-2661	17	2	legal	legal	ADJ
cjgl-2661	17	3	recognition	recognition	NOUN
cjgl-2661	17	4	sometimes	sometimes	ADV
cjgl-2661	17	5	takes	take	VERB
cjgl-2661	17	6	the	the	DET
cjgl-2661	17	7	form	form	NOUN
cjgl-2661	17	8	of	of	ADP
cjgl-2661	17	9	marriage	marriage	NOUN
cjgl-2661	17	10	and	and	CCONJ
cjgl-2661	17	11	sometimes	sometimes	ADV
cjgl-2661	17	12	takes	take	VERB
cjgl-2661	17	13	the	the	DET
cjgl-2661	17	14	form	form	NOUN
cjgl-2661	17	15	of	of	ADP
cjgl-2661	17	16	a	a	DET
cjgl-2661	17	17	relationship	relationship	NOUN
cjgl-2661	17	18	identical	identical	ADJ
cjgl-2661	17	19	to	to	ADP
cjgl-2661	17	20	or	or	CCONJ
cjgl-2661	17	21	nearly	nearly	ADV
cjgl-2661	17	22	identical	identical	ADJ
cjgl-2661	17	23	to	to	ADP
cjgl-2661	17	24	marriage	marriage	NOUN
cjgl-2661	17	25	for	for	ADP
cjgl-2661	17	26	purposes	purpose	NOUN
cjgl-2661	17	27	of	of	ADP
cjgl-2661	17	28	state	state	NOUN
cjgl-2661	17	29	law	law	NOUN
cjgl-2661	17	30	.	.	PUNCT
cjgl-2661	18	1	however	however	ADV
cjgl-2661	18	2	,	,	PUNCT
cjgl-2661	18	3	due	due	ADP
cjgl-2661	18	4	to	to	ADP
cjgl-2661	18	5	the	the	DET
cjgl-2661	18	6	defense	defense	NOUN
cjgl-2661	18	7	of	of	ADP
cjgl-2661	18	8	marriage	marriage	NOUN
cjgl-2661	18	9	act	act	NOUN
cjgl-2661	18	10	(	(	PUNCT
cjgl-2661	18	11	doma	doma	NOUN
cjgl-2661	18	12	)	)	PUNCT
cjgl-2661	18	13	,	,	PUNCT
cjgl-2661	18	14	2	2	NUM
cjgl-2661	18	15	the	the	DET
cjgl-2661	18	16	federal	federal	ADJ
cjgl-2661	18	17	government	government	NOUN
cjgl-2661	18	18	has	have	AUX
cjgl-2661	18	19	refused	refuse	VERB
cjgl-2661	18	20	to	to	PART
cjgl-2661	18	21	recognize	recognize	VERB
cjgl-2661	18	22	these	these	DET
cjgl-2661	18	23	relationships	relationship	NOUN
cjgl-2661	18	24	in	in	ADP
cjgl-2661	18	25	most	most	ADJ
cjgl-2661	18	26	circumstances	circumstance	NOUN
cjgl-2661	18	27	.	.	PUNCT
cjgl-2661	19	1	(	(	PUNCT
cjgl-2661	19	2	some	some	DET
cjgl-2661	19	3	states	state	NOUN
cjgl-2661	19	4	have	have	AUX
cjgl-2661	19	5	enacted	enact	VERB
cjgl-2661	19	6	laws	law	NOUN
cjgl-2661	19	7	or	or	CCONJ
cjgl-2661	19	8	constitutional	constitutional	ADJ
cjgl-2661	19	9	amendments	amendment	NOUN
cjgl-2661	19	10	that	that	PRON
cjgl-2661	19	11	have	have	VERB
cjgl-2661	19	12	a	a	DET
cjgl-2661	19	13	similar	similar	ADJ
cjgl-2661	19	14	effect	effect	NOUN
cjgl-2661	19	15	in	in	ADP
cjgl-2661	19	16	the	the	DET
cjgl-2661	19	17	respective	respective	ADJ
cjgl-2661	19	18	states.)3	states.)3	NOUN
cjgl-2661	19	19	this	this	DET
cjgl-2661	19	20	nonrecognition	nonrecognition	NOUN
cjgl-2661	19	21	produces	produce	VERB
cjgl-2661	19	22	a	a	DET
cjgl-2661	19	23	peculiar	peculiar	ADJ
cjgl-2661	19	24	state	state	NOUN
cjgl-2661	19	25	of	of	ADP
cjgl-2661	19	26	affairs	affair	NOUN
cjgl-2661	19	27	:	:	PUNCT
cjgl-2661	19	28	a	a	DET
cjgl-2661	19	29	same	same	ADJ
cjgl-2661	19	30	-	-	PUNCT
cjgl-2661	19	31	sex	sex	NOUN
cjgl-2661	19	32	couple	couple	NOUN
cjgl-2661	19	33	with	with	ADP
cjgl-2661	19	34	a	a	DET
cjgl-2661	19	35	legally	legally	ADV
cjgl-2661	19	36	-	-	PUNCT
cjgl-2661	19	37	recognized	recognize	VERB
cjgl-2661	19	38	relationship	relationship	NOUN
cjgl-2661	19	39	from	from	ADP
cjgl-2661	19	40	one	one	NUM
cjgl-2661	19	41	state	state	NOUN
cjgl-2661	19	42	will	will	AUX
cjgl-2661	19	43	find	find	VERB
cjgl-2661	19	44	that	that	SCONJ
cjgl-2661	19	45	their	their	PRON
cjgl-2661	19	46	relationship	relationship	NOUN
cjgl-2661	19	47	has	have	VERB
cjgl-2661	19	48	no	no	DET
cjgl-2661	19	49	legal	legal	ADJ
cjgl-2661	19	50	status	status	NOUN
cjgl-2661	19	51	in	in	ADP
cjgl-2661	19	52	other	other	ADJ
cjgl-2661	19	53	states	state	NOUN
cjgl-2661	19	54	,	,	PUNCT
cjgl-2661	19	55	a	a	DET
cjgl-2661	19	56	different	different	ADJ
cjgl-2661	19	57	legal	legal	ADJ
cjgl-2661	19	58	status	status	NOUN
cjgl-2661	19	59	in	in	ADP
cjgl-2661	19	60	still	still	ADV
cjgl-2661	19	61	other	other	ADJ
cjgl-2661	19	62	states	state	NOUN
cjgl-2661	19	63	,	,	PUNCT
cjgl-2661	19	64	and	and	CCONJ
cjgl-2661	19	65	only	only	ADV
cjgl-2661	19	66	a	a	DET
cjgl-2661	19	67	limited	limited	ADJ
cjgl-2661	19	68	status	status	NOUN
cjgl-2661	19	69	in	in	ADP
cjgl-2661	19	70	the	the	DET
cjgl-2661	19	71	eyes	eye	NOUN
cjgl-2661	19	72	of	of	ADP
cjgl-2661	19	73	the	the	DET
cjgl-2661	19	74	federal	federal	ADJ
cjgl-2661	19	75	government	government	NOUN
cjgl-2661	19	76	.	.	PUNCT
cjgl-2661	19	77	'	'	PUNCT
cjgl-2661	20	1	this	this	DET
cjgl-2661	20	2	patchwork	patchwork	NOUN
cjgl-2661	20	3	of	of	ADP
cjgl-2661	20	4	recognition	recognition	NOUN
cjgl-2661	20	5	and	and	CCONJ
cjgl-2661	20	6	non	non	ADJ
cjgl-2661	20	7	-	-	NOUN
cjgl-2661	20	8	recognition	recognition	NOUN
cjgl-2661	20	9	cuts	cut	NOUN
cjgl-2661	20	10	across	across	ADP
cjgl-2661	20	11	a	a	DET
cjgl-2661	20	12	variety	variety	NOUN
cjgl-2661	20	13	of	of	ADP
cjgl-2661	20	14	contexts	context	NOUN
cjgl-2661	20	15	related	relate	VERB
cjgl-2661	20	16	to	to	ADP
cjgl-2661	20	17	family	family	NOUN
cjgl-2661	20	18	law	law	NOUN
cjgl-2661	20	19	.	.	PUNCT
cjgl-2661	21	1	while	while	SCONJ
cjgl-2661	21	2	this	this	DET
cjgl-2661	21	3	situation	situation	NOUN
cjgl-2661	21	4	is	be	AUX
cjgl-2661	21	5	not	not	PART
cjgl-2661	21	6	unprecedented	unprecedented	ADJ
cjgl-2661	21	7	in	in	ADP
cjgl-2661	21	8	u.s	u.s	PROPN
cjgl-2661	21	9	.	.	PROPN
cjgl-2661	21	10	history	history	NOUN
cjgl-2661	21	11	(	(	PUNCT
cjgl-2661	21	12	for	for	ADP
cjgl-2661	21	13	example	example	NOUN
cjgl-2661	21	14	,	,	PUNCT
cjgl-2661	21	15	until	until	ADP
cjgl-2661	21	16	1967	1967	NUM
cjgl-2661	21	17	,	,	PUNCT
cjgl-2661	21	18	a	a	DET
cjgl-2661	21	19	similar	similar	ADJ
cjgl-2661	21	20	patchwork	patchwork	NOUN
cjgl-2661	21	21	of	of	ADP
cjgl-2661	21	22	legal	legal	ADJ
cjgl-2661	21	23	recognition	recognition	NOUN
cjgl-2661	21	24	and	and	CCONJ
cjgl-2661	21	25	non	non	ADJ
cjgl-2661	21	26	-	-	NOUN
cjgl-2661	21	27	recognition	recognition	NOUN
cjgl-2661	21	28	existed	exist	VERB
cjgl-2661	21	29	for	for	ADP
cjgl-2661	21	30	interracial	interracial	ADJ
cjgl-2661	21	31	marriages	marriage	NOUN
cjgl-2661	21	32	'	'	PART
cjgl-2661	21	33	)	)	PUNCT
cjgl-2661	21	34	,	,	PUNCT
cjgl-2661	21	35	the	the	DET
cjgl-2661	21	36	situation	situation	NOUN
cjgl-2661	21	37	is	be	AUX
cjgl-2661	21	38	both	both	ADV
cjgl-2661	21	39	peculiar	peculiar	ADJ
cjgl-2661	21	40	and	and	CCONJ
cjgl-2661	21	41	problematic	problematic	ADJ
cjgl-2661	21	42	.	.	PUNCT
cjgl-2661	22	1	this	this	DET
cjgl-2661	22	2	problematic	problematic	ADJ
cjgl-2661	22	3	state	state	NOUN
cjgl-2661	22	4	of	of	ADP
cjgl-2661	22	5	affairs	affair	NOUN
cjgl-2661	22	6	is	be	AUX
cjgl-2661	22	7	made	make	VERB
cjgl-2661	22	8	possible	possible	ADJ
cjgl-2661	22	9	partly	partly	ADV
cjgl-2661	22	10	by	by	ADP
cjgl-2661	22	11	the	the	DET
cjgl-2661	22	12	federalist	federalist	ADJ
cjgl-2661	22	13	form	form	NOUN
cjgl-2661	22	14	of	of	ADP
cjgl-2661	22	15	government	government	NOUN
cjgl-2661	22	16	in	in	ADP
cjgl-2661	22	17	the	the	DET
cjgl-2661	22	18	united	united	PROPN
cjgl-2661	22	19	states	states	PROPN
cjgl-2661	22	20	and	and	CCONJ
cjgl-2661	22	21	can	can	AUX
cjgl-2661	22	22	be	be	AUX
cjgl-2661	22	23	analyzed	analyze	VERB
cjgl-2661	22	24	generally	generally	ADV
cjgl-2661	22	25	as	as	ADP
cjgl-2661	22	26	a	a	DET
cjgl-2661	22	27	conflict	conflict	NOUN
cjgl-2661	22	28	of	of	ADP
cjgl-2661	22	29	laws	law	NOUN
cjgl-2661	22	30	issue	issue	NOUN
cjgl-2661	22	31	.	.	PUNCT
cjgl-2661	23	1	there	there	PRON
cjgl-2661	23	2	are	be	VERB
cjgl-2661	23	3	virtues	virtue	NOUN
cjgl-2661	23	4	and	and	CCONJ
cjgl-2661	23	5	vices	vice	NOUN
cjgl-2661	23	6	to	to	AUX
cjgl-2661	23	7	federalism	federalism	NOUN
cjgl-2661	23	8	and	and	CCONJ
cjgl-2661	23	9	the	the	DET
cjgl-2661	23	10	patchwork	patchwork	NOUN
cjgl-2661	23	11	of	of	ADP
cjgl-2661	23	12	state	state	NOUN
cjgl-2661	23	13	laws	law	NOUN
cjgl-2661	23	14	it	it	PRON
cjgl-2661	23	15	can	can	AUX
cjgl-2661	23	16	potentially	potentially	ADV
cjgl-2661	23	17	produce	produce	VERB
cjgl-2661	23	18	.	.	PUNCT
cjgl-2661	24	1	in	in	ADP
cjgl-2661	24	2	this	this	DET
cjgl-2661	24	3	paper	paper	NOUN
cjgl-2661	24	4	,	,	PUNCT
cjgl-2661	24	5	rather	rather	ADV
cjgl-2661	24	6	than	than	SCONJ
cjgl-2661	24	7	critique	critique	VERB
cjgl-2661	24	8	the	the	DET
cjgl-2661	24	9	patchwork	patchwork	NOUN
cjgl-2661	24	10	that	that	PRON
cjgl-2661	24	11	exists	exist	VERB
cjgl-2661	24	12	today	today	NOUN
cjgl-2661	24	13	,	,	PUNCT
cjgl-2661	24	14	we	we	PRON
cjgl-2661	24	15	take	take	VERB
cjgl-2661	24	16	it	it	PRON
cjgl-2661	24	17	as	as	ADP
cjgl-2661	24	18	a	a	DET
cjgl-2661	24	19	given	give	VERB
cjgl-2661	24	20	for	for	ADP
cjgl-2661	24	21	the	the	DET
cjgl-2661	24	22	time	time	NOUN
cjgl-2661	24	23	being	be	AUX
cjgl-2661	24	24	and	and	CCONJ
cjgl-2661	24	25	focus	focus	VERB
cjgl-2661	24	26	on	on	ADP
cjgl-2661	24	27	one	one	NUM
cjgl-2661	24	28	particular	particular	ADJ
cjgl-2661	24	29	locus	locus	NOUN
cjgl-2661	24	30	of	of	ADP
cjgl-2661	24	31	law	law	NOUN
cjgl-2661	24	32	affected	affect	VERB
cjgl-2661	24	33	by	by	ADP
cjgl-2661	24	34	the	the	DET
cjgl-2661	24	35	varied	varied	ADJ
cjgl-2661	24	36	landscape	landscape	NOUN
cjgl-2661	24	37	for	for	ADP
cjgl-2661	24	38	same	same	ADJ
cjgl-2661	24	39	-	-	PUNCT
cjgl-2661	24	40	sex	sex	NOUN
cjgl-2661	24	41	relationships	relationship	NOUN
cjgl-2661	24	42	,	,	PUNCT
cjgl-2661	24	43	namely	namely	ADV
cjgl-2661	24	44	income	income	NOUN
cjgl-2661	24	45	tax	tax	NOUN
cjgl-2661	24	46	.	.	PUNCT
cjgl-2661	25	1	looking	look	VERB
cjgl-2661	25	2	at	at	ADP
cjgl-2661	25	3	state	state	NOUN
cjgl-2661	25	4	income	income	NOUN
cjgl-2661	25	5	taxes	taxis	NOUN
cjgl-2661	25	6	in	in	ADP
cjgl-2661	25	7	light	light	NOUN
cjgl-2661	25	8	of	of	ADP
cjgl-2661	25	9	the	the	DET
cjgl-2661	25	10	federal	federal	ADJ
cjgl-2661	25	11	government	government	NOUN
cjgl-2661	25	12	's	's	PART
cjgl-2661	25	13	refusal	refusal	NOUN
cjgl-2661	25	14	to	to	PART
cjgl-2661	25	15	recognize	recognize	VERB
cjgl-2661	25	16	legally	legally	ADV
cjgl-2661	25	17	-	-	PUNCT
cjgl-2661	25	18	sanctioned	sanction	VERB
cjgl-2661	25	19	same	same	ADJ
cjgl-2661	25	20	-	-	PUNCT
cjgl-2661	25	21	sex	sex	NOUN
cjgl-2661	25	22	relationships	relationship	NOUN
cjgl-2661	25	23	provides	provide	VERB
cjgl-2661	25	24	a	a	DET
cjgl-2661	25	25	unique	unique	ADJ
cjgl-2661	25	26	lens	lens	NOUN
cjgl-2661	25	27	into	into	ADP
cjgl-2661	25	28	the	the	DET
cjgl-2661	25	29	patchwork	patchwork	NOUN
cjgl-2661	25	30	of	of	ADP
cjgl-2661	25	31	recognition	recognition	NOUN
cjgl-2661	25	32	and	and	CCONJ
cjgl-2661	25	33	non	non	NOUN
cjgl-2661	25	34	-	-	NOUN
cjgl-2661	25	35	recognition	recognition	NOUN
cjgl-2661	25	36	for	for	ADP
cjgl-2661	25	37	same	same	ADJ
cjgl-2661	25	38	-	-	PUNCT
cjgl-2661	25	39	sex	sex	NOUN
cjgl-2661	25	40	relationships	relationship	NOUN
cjgl-2661	25	41	.	.	PUNCT
cjgl-2661	26	1	the	the	DET
cjgl-2661	26	2	existence	existence	NOUN
cjgl-2661	26	3	of	of	ADP
cjgl-2661	26	4	this	this	DET
cjgl-2661	26	5	patchwork	patchwork	NOUN
cjgl-2661	26	6	has	have	AUX
cjgl-2661	26	7	been	be	AUX
cjgl-2661	26	8	frequently	frequently	ADV
cjgl-2661	26	9	discussed	discuss	VERB
cjgl-2661	26	10	i	i	PRON
cjgl-2661	26	11	vt	vt	PROPN
cjgl-2661	26	12	.	.	PROPN
cjgl-2661	26	13	stat	stat	PROPN
cjgl-2661	26	14	.	.	PUNCT
cjgl-2661	27	1	ann	ann	PROPN
cjgl-2661	27	2	.	.	PUNCT
cjgl-2661	28	1	tit	tit	PROPN
cjgl-2661	28	2	.	.	PROPN
cjgl-2661	29	1	15	15	NUM
cjgl-2661	29	2	,	,	PUNCT
cjgl-2661	29	3	§	§	PROPN
cjgl-2661	29	4	§	§	PROPN
cjgl-2661	29	5	1201	1201	NUM
cjgl-2661	29	6	-	-	SYM
cjgl-2661	29	7	1207	1207	NUM
cjgl-2661	29	8	(	(	PUNCT
cjgl-2661	29	9	2010	2010	NUM
cjgl-2661	29	10	)	)	PUNCT
cjgl-2661	29	11	(	(	PUNCT
cjgl-2661	29	12	passed	pass	VERB
cjgl-2661	29	13	in	in	ADP
cjgl-2661	29	14	2000	2000	NUM
cjgl-2661	29	15	in	in	ADP
cjgl-2661	29	16	response	response	NOUN
cjgl-2661	29	17	to	to	ADP
cjgl-2661	29	18	baker	baker	PROPN
cjgl-2661	29	19	v.	v.	PROPN
cjgl-2661	29	20	state	state	PROPN
cjgl-2661	29	21	,	,	PUNCT
cjgl-2661	29	22	744	744	NUM
cjgl-2661	29	23	a.2d	a.2d	SYM
cjgl-2661	29	24	864	864	NUM
cjgl-2661	29	25	(	(	PUNCT
cjgl-2661	29	26	vt	vt	PROPN
cjgl-2661	29	27	.	.	PROPN
cjgl-2661	29	28	1999	1999	NUM
cjgl-2661	29	29	)	)	PUNCT
cjgl-2661	29	30	)	)	PUNCT
cjgl-2661	29	31	.	.	PUNCT
cjgl-2661	30	1	2	2	NUM
cjgl-2661	30	2	pub	pub	NOUN
cjgl-2661	30	3	.	.	PUNCT
cjgl-2661	31	1	l.	l.	PROPN
cjgl-2661	31	2	no	no	INTJ
cjgl-2661	31	3	.	.	PROPN
cjgl-2661	32	1	104	104	NUM
cjgl-2661	32	2	-	-	SYM
cjgl-2661	32	3	199	199	NUM
cjgl-2661	32	4	,	,	PUNCT
cjgl-2661	32	5	110	110	NUM
cjgl-2661	32	6	stat	stat	NOUN
cjgl-2661	32	7	.	.	PUNCT
cjgl-2661	33	1	2419	2419	NUM
cjgl-2661	33	2	(	(	PUNCT
cjgl-2661	33	3	1996	1996	NUM
cjgl-2661	33	4	)	)	PUNCT
cjgl-2661	33	5	(	(	PUNCT
cjgl-2661	33	6	codified	codify	VERB
cjgl-2661	33	7	at	at	ADP
cjgl-2661	33	8	1	1	NUM
cjgl-2661	33	9	u.s.c	u.s.c	ADJ
cjgl-2661	33	10	.	.	PUNCT
cjgl-2661	34	1	§	§	PROPN
cjgl-2661	34	2	7	7	NUM
cjgl-2661	34	3	(	(	PUNCT
cjgl-2661	34	4	west	west	NOUN
cjgl-2661	34	5	2005	2005	NUM
cjgl-2661	34	6	)	)	PUNCT
cjgl-2661	34	7	and	and	CCONJ
cjgl-2661	34	8	28	28	NUM
cjgl-2661	34	9	u.s.c	u.s.c	ADJ
cjgl-2661	34	10	.	.	PUNCT
cjgl-2661	35	1	§	§	PROPN
cjgl-2661	35	2	1738c	1738c	NUM
cjgl-2661	35	3	(	(	PUNCT
cjgl-2661	35	4	west	west	NOUN
cjgl-2661	35	5	2006	2006	NUM
cjgl-2661	35	6	)	)	PUNCT
cjgl-2661	35	7	)	)	PUNCT
cjgl-2661	35	8	.	.	PUNCT
cjgl-2661	36	1	3	3	NUM
cjgl-2661	36	2	edward	edward	PROPN
cjgl-2661	36	3	stein	stein	PROPN
cjgl-2661	36	4	,	,	PUNCT
cjgl-2661	36	5	the	the	DET
cjgl-2661	36	6	topography	topography	NOUN
cjgl-2661	36	7	of	of	ADP
cjgl-2661	36	8	legal	legal	ADJ
cjgl-2661	36	9	recognition	recognition	NOUN
cjgl-2661	36	10	of	of	ADP
cjgl-2661	36	11	same	same	ADJ
cjgl-2661	36	12	-	-	PUNCT
cjgl-2661	36	13	sex	sex	NOUN
cjgl-2661	36	14	relationships	relationship	NOUN
cjgl-2661	36	15	,	,	PUNCT
cjgl-2661	36	16	50	50	NUM
cjgl-2661	36	17	fam	fam	NOUN
cjgl-2661	36	18	.	.	PUNCT
cjgl-2661	37	1	ct	ct	AUX
cjgl-2661	37	2	.	.	PUNCT
cjgl-2661	37	3	rev	rev	PROPN
cjgl-2661	37	4	.	.	PROPN
cjgl-2661	38	1	181	181	NUM
cjgl-2661	38	2	,	,	PUNCT
cjgl-2661	38	3	183	183	NUM
cjgl-2661	38	4	(	(	PUNCT
cjgl-2661	38	5	2012	2012	NUM
cjgl-2661	38	6	)	)	PUNCT
cjgl-2661	38	7	(	(	PUNCT
cjgl-2661	38	8	map	map	VERB
cjgl-2661	38	9	2	2	NUM
cjgl-2661	38	10	)	)	PUNCT
cjgl-2661	39	1	[	[	X
cjgl-2661	39	2	hereinafter	hereinafter	NOUN
cjgl-2661	39	3	topography	topography	NOUN
cjgl-2661	39	4	]	]	PUNCT
cjgl-2661	39	5	.	.	PUNCT
cjgl-2661	40	1	since	since	SCONJ
cjgl-2661	40	2	topography	topography	NOUN
cjgl-2661	40	3	was	be	AUX
cjgl-2661	40	4	published	publish	VERB
cjgl-2661	40	5	,	,	PUNCT
cjgl-2661	40	6	north	north	PROPN
cjgl-2661	40	7	carolina	carolina	PROPN
cjgl-2661	40	8	passed	pass	VERB
cjgl-2661	40	9	a	a	DET
cjgl-2661	40	10	constitutional	constitutional	ADJ
cjgl-2661	40	11	amendment	amendment	NOUN
cjgl-2661	40	12	banning	ban	VERB
cjgl-2661	40	13	same	same	ADJ
cjgl-2661	40	14	-	-	PUNCT
cjgl-2661	40	15	sex	sex	NOUN
cjgl-2661	40	16	marriages	marriage	NOUN
cjgl-2661	40	17	and	and	CCONJ
cjgl-2661	40	18	other	other	ADJ
cjgl-2661	40	19	marriage	marriage	NOUN
cjgl-2661	40	20	-	-	PUNCT
cjgl-2661	40	21	like	like	ADJ
cjgl-2661	40	22	relationships	relationship	NOUN
cjgl-2661	40	23	.	.	PUNCT
cjgl-2661	41	1	n.c	n.c	PROPN
cjgl-2661	41	2	.	.	PROPN
cjgl-2661	41	3	const	const	PROPN
cjgl-2661	41	4	.	.	PUNCT
cjgl-2661	41	5	art	art	NOUN
cjgl-2661	41	6	.	.	PUNCT
cjgl-2661	42	1	xiv	xiv	PROPN
cjgl-2661	42	2	,	,	PUNCT
cjgl-2661	42	3	§	§	PROPN
cjgl-2661	42	4	6	6	NUM
cjgl-2661	42	5	(	(	PUNCT
cjgl-2661	42	6	2012	2012	NUM
cjgl-2661	42	7	)	)	PUNCT
cjgl-2661	42	8	.	.	PUNCT
cjgl-2661	43	1	4	4	NUM
cjgl-2661	43	2	see	see	VERB
cjgl-2661	43	3	generally	generally	ADV
cjgl-2661	43	4	andrew	andrew	PROPN
cjgl-2661	43	5	koppelman	koppelman	PROPN
cjgl-2661	43	6	,	,	PUNCT
cjgl-2661	43	7	same	same	ADJ
cjgl-2661	43	8	sex	sex	NOUN
cjgl-2661	43	9	,	,	PUNCT
cjgl-2661	43	10	different	different	ADJ
cjgl-2661	43	11	states	state	NOUN
cjgl-2661	43	12	:	:	PUNCT
cjgl-2661	43	13	when	when	SCONJ
cjgl-2661	43	14	same	same	ADJ
cjgl-2661	43	15	-	-	PUNCT
cjgl-2661	43	16	sex	sex	NOUN
cjgl-2661	43	17	marriages	marriage	NOUN
cjgl-2661	43	18	cross	cross	VERB
cjgl-2661	43	19	state	state	NOUN
cjgl-2661	43	20	lines	line	NOUN
cjgl-2661	43	21	(	(	PUNCT
cjgl-2661	43	22	2006	2006	NUM
cjgl-2661	43	23	)	)	PUNCT
cjgl-2661	43	24	;	;	PUNCT
cjgl-2661	43	25	topography	topography	NOUN
cjgl-2661	43	26	,	,	PUNCT
cjgl-2661	43	27	supra	supra	PROPN
cjgl-2661	43	28	note	note	NOUN
cjgl-2661	43	29	3	3	NUM
cjgl-2661	43	30	.	.	SYM
cjgl-2661	43	31	5	5	NUM
cjgl-2661	43	32	see	see	NOUN
cjgl-2661	43	33	topography	topography	NOUN
cjgl-2661	43	34	,	,	PUNCT
cjgl-2661	43	35	supra	supra	PROPN
cjgl-2661	43	36	note	note	NOUN
cjgl-2661	43	37	3	3	NUM
cjgl-2661	43	38	,	,	PUNCT
cjgl-2661	43	39	at	at	ADP
cjgl-2661	43	40	182	182	NUM
cjgl-2661	43	41	.	.	PUNCT
cjgl-2661	44	1	see	see	VERB
cjgl-2661	44	2	generally	generally	ADV
cjgl-2661	44	3	martha	martha	PROPN
cjgl-2661	44	4	hodes	hodes	PROPN
cjgl-2661	44	5	,	,	PUNCT
cjgl-2661	44	6	white	white	ADJ
cjgl-2661	44	7	women	woman	NOUN
cjgl-2661	44	8	,	,	PUNCT
cjgl-2661	44	9	black	black	ADJ
cjgl-2661	44	10	men	man	NOUN
cjgl-2661	44	11	:	:	PUNCT
cjgl-2661	44	12	illicit	illicit	ADJ
cjgl-2661	44	13	sex	sex	NOUN
cjgl-2661	44	14	in	in	ADP
cjgl-2661	44	15	the	the	DET
cjgl-2661	44	16	nineteenth	nineteenth	ADJ
cjgl-2661	44	17	century	century	NOUN
cjgl-2661	44	18	south	south	PROPN
cjgl-2661	44	19	(	(	PUNCT
cjgl-2661	44	20	1999	1999	NUM
cjgl-2661	44	21	)	)	PUNCT
cjgl-2661	44	22	;	;	PUNCT
cjgl-2661	44	23	rachel	rachel	PROPN
cjgl-2661	44	24	f.	f.	PROPN
cjgl-2661	44	25	moran	moran	PROPN
cjgl-2661	44	26	,	,	PUNCT
cjgl-2661	44	27	interracial	interracial	ADJ
cjgl-2661	44	28	intimacy	intimacy	NOUN
cjgl-2661	44	29	:	:	PUNCT
cjgl-2661	44	30	the	the	DET
cjgl-2661	44	31	regulation	regulation	NOUN
cjgl-2661	44	32	of	of	ADP
cjgl-2661	44	33	race	race	NOUN
cjgl-2661	44	34	&	&	CCONJ
cjgl-2661	44	35	romance	romance	NOUN
cjgl-2661	44	36	(	(	PUNCT
cjgl-2661	44	37	2001	2001	NUM
cjgl-2661	44	38	)	)	PUNCT
cjgl-2661	44	39	;	;	PUNCT
cjgl-2661	44	40	peter	peter	PROPN
cjgl-2661	44	41	wallenstein	wallenstein	PROPN
cjgl-2661	44	42	,	,	PUNCT
cjgl-2661	44	43	tell	tell	VERB
cjgl-2661	44	44	the	the	DET
cjgl-2661	44	45	court	court	NOUN
cjgl-2661	44	46	i	i	PRON
cjgl-2661	44	47	love	love	VERB
cjgl-2661	44	48	my	my	PRON
cjgl-2661	44	49	wife	wife	NOUN
cjgl-2661	44	50	(	(	PUNCT
cjgl-2661	44	51	2002	2002	NUM
cjgl-2661	44	52	)	)	PUNCT
cjgl-2661	44	53	.	.	PUNCT
cjgl-2661	45	1	30	30	NUM
cjgl-2661	45	2	24.1	24.1	NUM
cjgl-2661	45	3	columbia	columbia	PROPN
cjgl-2661	45	4	journal	journal	NOUN
cjgl-2661	45	5	of	of	ADP
cjgl-2661	45	6	gender	gender	NOUN
cjgl-2661	45	7	and	and	CCONJ
cjgl-2661	45	8	law	law	NOUN
cjgl-2661	45	9	by	by	ADP
cjgl-2661	45	10	commentators	commentator	NOUN
cjgl-2661	45	11	,	,	PUNCT
cjgl-2661	45	12	but	but	CCONJ
cjgl-2661	45	13	here	here	ADV
cjgl-2661	45	14	we	we	PRON
cjgl-2661	45	15	offer	offer	VERB
cjgl-2661	45	16	a	a	DET
cjgl-2661	45	17	detailed	detailed	ADJ
cjgl-2661	45	18	case	case	NOUN
cjgl-2661	45	19	study	study	NOUN
cjgl-2661	45	20	of	of	ADP
cjgl-2661	45	21	the	the	DET
cjgl-2661	45	22	phenomenon	phenomenon	NOUN
cjgl-2661	45	23	in	in	ADP
cjgl-2661	45	24	the	the	DET
cjgl-2661	45	25	distinctive	distinctive	ADJ
cjgl-2661	45	26	context	context	NOUN
cjgl-2661	45	27	of	of	ADP
cjgl-2661	45	28	state	state	NOUN
cjgl-2661	45	29	income	income	NOUN
cjgl-2661	45	30	taxes	taxis	NOUN
cjgl-2661	45	31	.	.	PUNCT
cjgl-2661	46	1	in	in	ADP
cjgl-2661	46	2	a	a	DET
cjgl-2661	46	3	state	state	NOUN
cjgl-2661	46	4	with	with	ADP
cjgl-2661	46	5	an	an	DET
cjgl-2661	46	6	income	income	NOUN
cjgl-2661	46	7	tax	tax	NOUN
cjgl-2661	46	8	,	,	PUNCT
cjgl-2661	46	9	when	when	SCONJ
cjgl-2661	46	10	a	a	DET
cjgl-2661	46	11	same	same	ADJ
cjgl-2661	46	12	-	-	PUNCT
cjgl-2661	46	13	sex	sex	NOUN
cjgl-2661	46	14	couple	couple	NOUN
cjgl-2661	46	15	marries	marrie	NOUN
cjgl-2661	46	16	,	,	PUNCT
cjgl-2661	46	17	enters	enter	VERB
cjgl-2661	46	18	a	a	DET
cjgl-2661	46	19	civil	civil	ADJ
cjgl-2661	46	20	union	union	NOUN
cjgl-2661	46	21	,	,	PUNCT
cjgl-2661	46	22	or	or	CCONJ
cjgl-2661	46	23	enters	enter	VERB
cjgl-2661	46	24	a	a	DET
cjgl-2661	46	25	certain	certain	ADJ
cjgl-2661	46	26	type	type	NOUN
cjgl-2661	46	27	of	of	ADP
cjgl-2661	46	28	domestic	domestic	ADJ
cjgl-2661	46	29	partnership	partnership	NOUN
cjgl-2661	46	30	,	,	PUNCT
cjgl-2661	46	31	both	both	CCONJ
cjgl-2661	46	32	the	the	DET
cjgl-2661	46	33	couple	couple	NOUN
cjgl-2661	46	34	and	and	CCONJ
cjgl-2661	46	35	the	the	DET
cjgl-2661	46	36	state	state	NOUN
cjgl-2661	46	37	taxing	taxing	NOUN
cjgl-2661	46	38	authority	authority	NOUN
cjgl-2661	46	39	will	will	AUX
cjgl-2661	46	40	have	have	VERB
cjgl-2661	46	41	to	to	PART
cjgl-2661	46	42	deal	deal	VERB
cjgl-2661	46	43	with	with	ADP
cjgl-2661	46	44	an	an	DET
cjgl-2661	46	45	assortment	assortment	NOUN
cjgl-2661	46	46	of	of	ADP
cjgl-2661	46	47	distinctive	distinctive	ADJ
cjgl-2661	46	48	tax	tax	NOUN
cjgl-2661	46	49	-	-	PUNCT
cjgl-2661	46	50	related	relate	VERB
cjgl-2661	46	51	issues	issue	NOUN
cjgl-2661	46	52	because	because	SCONJ
cjgl-2661	46	53	the	the	DET
cjgl-2661	46	54	federal	federal	ADJ
cjgl-2661	46	55	government	government	NOUN
cjgl-2661	46	56	does	do	AUX
cjgl-2661	46	57	not	not	PART
cjgl-2661	46	58	recognize	recognize	VERB
cjgl-2661	46	59	same	same	ADJ
cjgl-2661	46	60	-	-	PUNCT
cjgl-2661	46	61	sex	sex	NOUN
cjgl-2661	46	62	relationships	relationship	NOUN
cjgl-2661	46	63	for	for	ADP
cjgl-2661	46	64	tax	tax	NOUN
cjgl-2661	46	65	purposes	purpose	NOUN
cjgl-2661	46	66	.	.	PUNCT
cjgl-2661	46	67	'	'	PUNCT
cjgl-2661	47	1	while	while	SCONJ
cjgl-2661	47	2	not	not	PART
cjgl-2661	47	3	all	all	DET
cjgl-2661	47	4	states	state	NOUN
cjgl-2661	47	5	with	with	ADP
cjgl-2661	47	6	an	an	DET
cjgl-2661	47	7	income	income	NOUN
cjgl-2661	47	8	tax	tax	NOUN
cjgl-2661	47	9	have	have	AUX
cjgl-2661	47	10	issued	issue	VERB
cjgl-2661	47	11	guidance	guidance	NOUN
cjgl-2661	47	12	to	to	ADP
cjgl-2661	47	13	taxpayers	taxpayer	NOUN
cjgl-2661	47	14	in	in	ADP
cjgl-2661	47	15	same	same	ADJ
cjgl-2661	47	16	-	-	PUNCT
cjgl-2661	47	17	sex	sex	NOUN
cjgl-2661	47	18	relationships	relationship	NOUN
cjgl-2661	47	19	about	about	ADP
cjgl-2661	47	20	how	how	SCONJ
cjgl-2661	47	21	to	to	PART
cjgl-2661	47	22	comply	comply	VERB
cjgl-2661	47	23	with	with	ADP
cjgl-2661	47	24	state	state	NOUN
cjgl-2661	47	25	income	income	NOUN
cjgl-2661	47	26	tax	tax	NOUN
cjgl-2661	47	27	requirements	requirement	NOUN
cjgl-2661	47	28	in	in	ADP
cjgl-2661	47	29	the	the	DET
cjgl-2661	47	30	face	face	NOUN
cjgl-2661	47	31	of	of	ADP
cjgl-2661	47	32	federal	federal	ADJ
cjgl-2661	47	33	non	non	NOUN
cjgl-2661	47	34	-	-	NOUN
cjgl-2661	47	35	recognition	recognition	NOUN
cjgl-2661	47	36	,	,	PUNCT
cjgl-2661	47	37	a	a	DET
cjgl-2661	47	38	significant	significant	ADJ
cjgl-2661	47	39	body	body	NOUN
cjgl-2661	47	40	of	of	ADP
cjgl-2661	47	41	guidance	guidance	NOUN
cjgl-2661	47	42	has	have	AUX
cjgl-2661	47	43	now	now	ADV
cjgl-2661	47	44	been	be	AUX
cjgl-2661	47	45	created	create	VERB
cjgl-2661	47	46	.	.	PUNCT
cjgl-2661	48	1	without	without	SCONJ
cjgl-2661	48	2	such	such	ADJ
cjgl-2661	48	3	important	important	ADJ
cjgl-2661	48	4	guidance	guidance	NOUN
cjgl-2661	48	5	,	,	PUNCT
cjgl-2661	48	6	same	same	ADJ
cjgl-2661	48	7	-	-	PUNCT
cjgl-2661	48	8	sex	sex	NOUN
cjgl-2661	48	9	couples	couple	NOUN
cjgl-2661	48	10	in	in	ADP
cjgl-2661	48	11	legally	legally	ADV
cjgl-2661	48	12	-	-	PUNCT
cjgl-2661	48	13	recognized	recognize	VERB
cjgl-2661	48	14	relationships	relationship	NOUN
cjgl-2661	48	15	face	face	VERB
cjgl-2661	48	16	unclear	unclear	ADJ
cjgl-2661	48	17	and	and	CCONJ
cjgl-2661	48	18	more	more	ADV
cjgl-2661	48	19	complicated	complicated	ADJ
cjgl-2661	48	20	tax	tax	NOUN
cjgl-2661	48	21	filing	filing	NOUN
cjgl-2661	48	22	scenarios	scenario	NOUN
cjgl-2661	48	23	that	that	PRON
cjgl-2661	48	24	result	result	VERB
cjgl-2661	48	25	in	in	ADP
cjgl-2661	48	26	greater	great	ADJ
cjgl-2661	48	27	hassle	hassle	NOUN
cjgl-2661	48	28	,	,	PUNCT
cjgl-2661	48	29	greater	great	ADJ
cjgl-2661	48	30	tax	tax	NOUN
cjgl-2661	48	31	-	-	PUNCT
cjgl-2661	48	32	preparation	preparation	NOUN
cjgl-2661	48	33	expenses	expense	NOUN
cjgl-2661	48	34	,	,	PUNCT
cjgl-2661	48	35	and	and	CCONJ
cjgl-2661	48	36	greater	great	ADJ
cjgl-2661	48	37	risk	risk	NOUN
cjgl-2661	48	38	of	of	ADP
cjgl-2661	48	39	audit	audit	NOUN
cjgl-2661	48	40	.	.	PUNCT
cjgl-2661	49	1	further	far	ADV
cjgl-2661	49	2	,	,	PUNCT
cjgl-2661	49	3	the	the	DET
cjgl-2661	49	4	lack	lack	NOUN
cjgl-2661	49	5	of	of	ADP
cjgl-2661	49	6	good	good	ADJ
cjgl-2661	49	7	guidance	guidance	NOUN
cjgl-2661	49	8	exacerbates	exacerbate	VERB
cjgl-2661	49	9	the	the	DET
cjgl-2661	49	10	inequality	inequality	NOUN
cjgl-2661	49	11	and	and	CCONJ
cjgl-2661	49	12	dignitary	dignitary	ADJ
cjgl-2661	49	13	harm	harm	NOUN
cjgl-2661	49	14	that	that	PRON
cjgl-2661	49	15	exists	exist	VERB
cjgl-2661	49	16	because	because	SCONJ
cjgl-2661	49	17	of	of	ADP
cjgl-2661	49	18	doma	doma	NOUN
cjgl-2661	49	19	.	.	PUNCT
cjgl-2661	50	1	the	the	DET
cjgl-2661	50	2	project	project	NOUN
cjgl-2661	50	3	of	of	ADP
cjgl-2661	50	4	looking	look	VERB
cjgl-2661	50	5	at	at	ADP
cjgl-2661	50	6	the	the	DET
cjgl-2661	50	7	effect	effect	NOUN
cjgl-2661	50	8	of	of	ADP
cjgl-2661	50	9	doma	doma	NOUN
cjgl-2661	50	10	on	on	ADP
cjgl-2661	50	11	state	state	NOUN
cjgl-2661	50	12	income	income	NOUN
cjgl-2661	50	13	tax	tax	NOUN
cjgl-2661	50	14	has	have	VERB
cjgl-2661	50	15	an	an	DET
cjgl-2661	50	16	additional	additional	ADJ
cjgl-2661	50	17	benefit	benefit	NOUN
cjgl-2661	50	18	of	of	ADP
cjgl-2661	50	19	undermining	undermine	VERB
cjgl-2661	50	20	two	two	NUM
cjgl-2661	50	21	common	common	ADJ
cjgl-2661	50	22	and	and	CCONJ
cjgl-2661	50	23	mistaken	mistaken	ADJ
cjgl-2661	50	24	ideas	idea	NOUN
cjgl-2661	50	25	,	,	PUNCT
cjgl-2661	50	26	one	one	NUM
cjgl-2661	50	27	about	about	ADP
cjgl-2661	50	28	family	family	NOUN
cjgl-2661	50	29	law	law	NOUN
cjgl-2661	50	30	and	and	CCONJ
cjgl-2661	50	31	one	one	NUM
cjgl-2661	50	32	about	about	ADP
cjgl-2661	50	33	tax	tax	NOUN
cjgl-2661	50	34	law	law	NOUN
cjgl-2661	50	35	.	.	PUNCT
cjgl-2661	51	1	first	first	ADV
cjgl-2661	51	2	,	,	PUNCT
cjgl-2661	51	3	it	it	PRON
cjgl-2661	51	4	is	be	AUX
cjgl-2661	51	5	commonly	commonly	ADV
cjgl-2661	51	6	assumed	assume	VERB
cjgl-2661	51	7	that	that	SCONJ
cjgl-2661	51	8	family	family	NOUN
cjgl-2661	51	9	law	law	NOUN
cjgl-2661	51	10	is	be	AUX
cjgl-2661	51	11	,	,	PUNCT
cjgl-2661	51	12	at	at	ADP
cjgl-2661	51	13	least	least	ADV
cjgl-2661	51	14	primarily	primarily	ADV
cjgl-2661	51	15	,	,	PUNCT
cjgl-2661	51	16	state	state	NOUN
cjgl-2661	51	17	law	law	NOUN
cjgl-2661	51	18	.	.	PUNCT
cjgl-2661	51	19	'	'	PUNCT
cjgl-2661	52	1	second	second	ADJ
cjgl-2661	52	2	,	,	PUNCT
cjgl-2661	52	3	it	it	PRON
cjgl-2661	52	4	is	be	AUX
cjgl-2661	52	5	commonly	commonly	ADV
cjgl-2661	52	6	assumed	assume	VERB
cjgl-2661	52	7	that	that	SCONJ
cjgl-2661	52	8	tax	tax	NOUN
cjgl-2661	52	9	law	law	NOUN
cjgl-2661	52	10	is	be	AUX
cjgl-2661	52	11	primarily	primarily	ADV
cjgl-2661	52	12	federal	federal	ADJ
cjgl-2661	52	13	law	law	NOUN
cjgl-2661	52	14	.	.	PUNCT
cjgl-2661	53	1	both	both	DET
cjgl-2661	53	2	assumptions	assumption	NOUN
cjgl-2661	53	3	are	be	AUX
cjgl-2661	53	4	unfounded	unfounded	ADJ
cjgl-2661	53	5	.	.	PUNCT
cjgl-2661	54	1	there	there	PRON
cjgl-2661	54	2	is	be	VERB
cjgl-2661	54	3	a	a	DET
cjgl-2661	54	4	great	great	ADJ
cjgl-2661	54	5	deal	deal	NOUN
cjgl-2661	54	6	of	of	ADP
cjgl-2661	54	7	family	family	NOUN
cjgl-2661	54	8	law	law	NOUN
cjgl-2661	54	9	that	that	PRON
cjgl-2661	54	10	is	be	AUX
cjgl-2661	54	11	federal	federal	ADJ
cjgl-2661	54	12	law	law	NOUN
cjgl-2661	54	13	,	,	PUNCT
cjgl-2661	54	14	including	include	VERB
cjgl-2661	54	15	immigration	immigration	NOUN
cjgl-2661	54	16	law	law	NOUN
cjgl-2661	54	17	,	,	PUNCT
cjgl-2661	54	18	social	social	ADJ
cjgl-2661	54	19	security	security	NOUN
cjgl-2661	54	20	law	law	NOUN
cjgl-2661	54	21	,	,	PUNCT
cjgl-2661	54	22	citizenship	citizenship	NOUN
cjgl-2661	54	23	law	law	NOUN
cjgl-2661	54	24	,	,	PUNCT
cjgl-2661	54	25	welfare	welfare	NOUN
cjgl-2661	54	26	law	law	NOUN
cjgl-2661	54	27	,	,	PUNCT
cjgl-2661	54	28	veteran	veteran	NOUN
cjgl-2661	54	29	benefits	benefit	NOUN
cjgl-2661	54	30	law	law	NOUN
cjgl-2661	54	31	,	,	PUNCT
cjgl-2661	54	32	etc	etc	X
cjgl-2661	54	33	.	.	X
cjgl-2661	54	34	'	'	PUNCT
cjgl-2661	55	1	furthermore	furthermore	ADV
cjgl-2661	55	2	,	,	PUNCT
cjgl-2661	55	3	although	although	SCONJ
cjgl-2661	55	4	most	most	ADJ
cjgl-2661	55	5	individuals	individual	NOUN
cjgl-2661	55	6	pay	pay	VERB
cjgl-2661	55	7	more	more	ADJ
cjgl-2661	55	8	federal	federal	ADJ
cjgl-2661	55	9	than	than	ADP
cjgl-2661	55	10	state	state	NOUN
cjgl-2661	55	11	income	income	NOUN
cjgl-2661	55	12	tax	tax	NOUN
cjgl-2661	55	13	,	,	PUNCT
cjgl-2661	55	14	state	state	NOUN
cjgl-2661	55	15	tax	tax	NOUN
cjgl-2661	55	16	law	law	NOUN
cjgl-2661	55	17	is	be	AUX
cjgl-2661	55	18	more	more	ADV
cjgl-2661	55	19	varied	varied	ADJ
cjgl-2661	55	20	and	and	CCONJ
cjgl-2661	55	21	complicated	complicated	ADJ
cjgl-2661	55	22	and	and	CCONJ
cjgl-2661	55	23	contains	contain	VERB
cjgl-2661	55	24	most	most	ADJ
cjgl-2661	55	25	of	of	ADP
cjgl-2661	55	26	the	the	DET
cjgl-2661	55	27	interesting	interesting	ADJ
cjgl-2661	55	28	constitutional	constitutional	ADJ
cjgl-2661	55	29	issues	issue	NOUN
cjgl-2661	55	30	under	under	ADP
cjgl-2661	55	31	the	the	DET
cjgl-2661	55	32	due	due	ADJ
cjgl-2661	55	33	process	process	NOUN
cjgl-2661	55	34	,	,	PUNCT
cjgl-2661	55	35	commerce	commerce	NOUN
cjgl-2661	55	36	,	,	PUNCT
cjgl-2661	55	37	equal	equal	ADJ
cjgl-2661	55	38	protection	protection	NOUN
cjgl-2661	55	39	,	,	PUNCT
cjgl-2661	55	40	and	and	CCONJ
cjgl-2661	55	41	privileges	privilege	NOUN
cjgl-2661	55	42	and	and	CCONJ
cjgl-2661	55	43	immunities	immunity	NOUN
cjgl-2661	55	44	clauses	clause	NOUN
cjgl-2661	55	45	.	.	PUNCT
cjgl-2661	56	1	focusing	focus	VERB
cjgl-2661	56	2	on	on	ADP
cjgl-2661	56	3	a	a	DET
cjgl-2661	56	4	topic	topic	NOUN
cjgl-2661	56	5	at	at	ADP
cjgl-2661	56	6	the	the	DET
cjgl-2661	56	7	intersection	intersection	NOUN
cjgl-2661	56	8	of	of	ADP
cjgl-2661	56	9	family	family	NOUN
cjgl-2661	56	10	law	law	NOUN
cjgl-2661	56	11	and	and	CCONJ
cjgl-2661	56	12	tax	tax	NOUN
cjgl-2661	56	13	law	law	NOUN
cjgl-2661	56	14	provides	provide	VERB
cjgl-2661	56	15	an	an	DET
cjgl-2661	56	16	important	important	ADJ
cjgl-2661	56	17	perspective	perspective	NOUN
cjgl-2661	56	18	to	to	PART
cjgl-2661	56	19	make	make	VERB
cjgl-2661	56	20	evident	evident	ADJ
cjgl-2661	56	21	the	the	DET
cjgl-2661	56	22	interest	interest	NOUN
cjgl-2661	56	23	and	and	CCONJ
cjgl-2661	56	24	importance	importance	NOUN
cjgl-2661	56	25	of	of	ADP
cjgl-2661	56	26	both	both	PRON
cjgl-2661	56	27	state	state	NOUN
cjgl-2661	56	28	income	income	NOUN
cjgl-2661	56	29	tax	tax	NOUN
cjgl-2661	56	30	and	and	CCONJ
cjgl-2661	56	31	federal	federal	ADJ
cjgl-2661	56	32	family	family	NOUN
cjgl-2661	56	33	law	law	NOUN
cjgl-2661	56	34	.	.	PUNCT
cjgl-2661	57	1	more	more	ADV
cjgl-2661	57	2	specifically	specifically	ADV
cjgl-2661	57	3	,	,	PUNCT
cjgl-2661	57	4	this	this	DET
cjgl-2661	57	5	article	article	NOUN
cjgl-2661	57	6	focuses	focus	VERB
cjgl-2661	57	7	primarily	primarily	ADV
cjgl-2661	57	8	on	on	ADP
cjgl-2661	57	9	two	two	NUM
cjgl-2661	57	10	issues	issue	NOUN
cjgl-2661	57	11	:	:	PUNCT
cjgl-2661	57	12	(	(	PUNCT
cjgl-2661	57	13	1	1	X
cjgl-2661	57	14	)	)	PUNCT
cjgl-2661	57	15	whether	whether	SCONJ
cjgl-2661	57	16	and	and	CCONJ
cjgl-2661	57	17	how	how	SCONJ
cjgl-2661	57	18	jurisdictions	jurisdiction	NOUN
cjgl-2661	57	19	permit	permit	VERB
cjgl-2661	57	20	same	same	ADJ
cjgl-2661	57	21	-	-	PUNCT
cjgl-2661	57	22	sex	sex	NOUN
cjgl-2661	57	23	couples	couple	NOUN
cjgl-2661	57	24	to	to	PART
cjgl-2661	57	25	file	file	VERB
cjgl-2661	57	26	married	marry	VERB
cjgl-2661	57	27	(	(	PUNCT
cjgl-2661	57	28	or	or	CCONJ
cjgl-2661	57	29	equivalent	equivalent	ADJ
cjgl-2661	57	30	to	to	PART
cjgl-2661	57	31	married	married	ADJ
cjgl-2661	57	32	)	)	PUNCT
cjgl-2661	57	33	income	income	NOUN
cjgl-2661	57	34	tax	tax	NOUN
cjgl-2661	57	35	returns	return	NOUN
cjgl-2661	57	36	(	(	PUNCT
cjgl-2661	57	37	jointly	jointly	ADV
cjgl-2661	57	38	or	or	CCONJ
cjgl-2661	57	39	separately	separately	ADV
cjgl-2661	57	40	)	)	PUNCT
cjgl-2661	57	41	,	,	PUNCT
cjgl-2661	57	42	and	and	CCONJ
cjgl-2661	57	43	(	(	PUNCT
cjgl-2661	57	44	2	2	X
cjgl-2661	57	45	)	)	PUNCT
cjgl-2661	57	46	what	what	PRON
cjgl-2661	57	47	,	,	PUNCT
cjgl-2661	57	48	if	if	SCONJ
cjgl-2661	57	49	any	any	PRON
cjgl-2661	57	50	,	,	PUNCT
cjgl-2661	57	51	guidance	guidance	VERB
cjgl-2661	57	52	those	those	DET
cjgl-2661	57	53	jurisdictions	jurisdiction	NOUN
cjgl-2661	57	54	have	have	VERB
cjgl-2661	57	55	6	6	NUM
cjgl-2661	57	56	as	as	SCONJ
cjgl-2661	57	57	discussed	discuss	VERB
cjgl-2661	57	58	below	below	ADV
cjgl-2661	57	59	,	,	PUNCT
cjgl-2661	57	60	infra	infra	NOUN
cjgl-2661	57	61	text	text	NOUN
cjgl-2661	57	62	accompanying	accompany	VERB
cjgl-2661	57	63	note	note	NOUN
cjgl-2661	57	64	56	56	NUM
cjgl-2661	57	65	,	,	PUNCT
cjgl-2661	57	66	the	the	DET
cjgl-2661	57	67	federal	federal	ADJ
cjgl-2661	57	68	government	government	NOUN
cjgl-2661	57	69	will	will	AUX
cjgl-2661	57	70	recognize	recognize	VERB
cjgl-2661	57	71	the	the	DET
cjgl-2661	57	72	community	community	NOUN
cjgl-2661	57	73	property	property	NOUN
cjgl-2661	57	74	division	division	NOUN
cjgl-2661	57	75	of	of	ADP
cjgl-2661	57	76	marital	marital	ADJ
cjgl-2661	57	77	property	property	NOUN
cjgl-2661	57	78	when	when	SCONJ
cjgl-2661	57	79	a	a	DET
cjgl-2661	57	80	same	same	ADJ
cjgl-2661	57	81	-	-	PUNCT
cjgl-2661	57	82	sex	sex	NOUN
cjgl-2661	57	83	couple	couple	NOUN
cjgl-2661	57	84	in	in	ADP
cjgl-2661	57	85	a	a	DET
cjgl-2661	57	86	legally	legally	ADV
cjgl-2661	57	87	-	-	PUNCT
cjgl-2661	57	88	recognized	recognize	VERB
cjgl-2661	57	89	relationship	relationship	NOUN
cjgl-2661	57	90	lives	live	VERB
cjgl-2661	57	91	in	in	ADP
cjgl-2661	57	92	a	a	DET
cjgl-2661	57	93	state	state	NOUN
cjgl-2661	57	94	that	that	PRON
cjgl-2661	57	95	takes	take	VERB
cjgl-2661	57	96	the	the	DET
cjgl-2661	57	97	community	community	NOUN
cjgl-2661	57	98	-	-	PUNCT
cjgl-2661	57	99	property	property	NOUN
cjgl-2661	57	100	approach	approach	NOUN
cjgl-2661	57	101	to	to	ADP
cjgl-2661	57	102	marital	marital	ADJ
cjgl-2661	57	103	property	property	NOUN
cjgl-2661	57	104	.	.	PUNCT
cjgl-2661	58	1	7	7	NUM
cjgl-2661	58	2	see	see	VERB
cjgl-2661	58	3	,	,	PUNCT
cjgl-2661	58	4	e.g.	e.g.	ADV
cjgl-2661	58	5	,	,	PUNCT
cjgl-2661	58	6	jill	jill	PROPN
cjgl-2661	58	7	elaine	elaine	PROPN
cjgl-2661	58	8	hasday	hasday	PROPN
cjgl-2661	58	9	,	,	PUNCT
cjgl-2661	58	10	the	the	DET
cjgl-2661	58	11	canon	canon	NOUN
cjgl-2661	58	12	of	of	ADP
cjgl-2661	58	13	family	family	NOUN
cjgl-2661	58	14	law	law	NOUN
cjgl-2661	58	15	,	,	PUNCT
cjgl-2661	58	16	57	57	NUM
cjgl-2661	58	17	stan	stan	NOUN
cjgl-2661	58	18	.	.	PUNCT
cjgl-2661	59	1	l.	l.	PROPN
cjgl-2661	59	2	rev	rev	PROPN
cjgl-2661	59	3	.	.	PROPN
cjgl-2661	59	4	825	825	NUM
cjgl-2661	59	5	(	(	PUNCT
cjgl-2661	59	6	2004	2004	NUM
cjgl-2661	59	7	)	)	PUNCT
cjgl-2661	59	8	;	;	PUNCT
cjgl-2661	59	9	edward	edward	PROPN
cjgl-2661	59	10	stein	stein	PROPN
cjgl-2661	59	11	,	,	PUNCT
cjgl-2661	59	12	past	past	NOUN
cjgl-2661	59	13	and	and	CCONJ
cjgl-2661	59	14	present	present	ADJ
cjgl-2661	59	15	proposed	propose	VERB
cjgl-2661	59	16	amendments	amendment	NOUN
cjgl-2661	59	17	to	to	ADP
cjgl-2661	59	18	the	the	DET
cjgl-2661	59	19	united	united	PROPN
cjgl-2661	59	20	states	states	PROPN
cjgl-2661	59	21	constitution	constitution	NOUN
cjgl-2661	59	22	regarding	regard	VERB
cjgl-2661	59	23	marriage	marriage	NOUN
cjgl-2661	59	24	,	,	PUNCT
cjgl-2661	59	25	82	82	NUM
cjgl-2661	59	26	wash	wash	NOUN
cjgl-2661	59	27	.	.	PUNCT
cjgl-2661	60	1	u.	u.	PROPN
cjgl-2661	60	2	l.q	l.q	PROPN
cjgl-2661	60	3	.	.	PROPN
cjgl-2661	60	4	611	611	NUM
cjgl-2661	60	5	,	,	PUNCT
cjgl-2661	60	6	619	619	NUM
cjgl-2661	60	7	-	-	SYM
cjgl-2661	60	8	25	25	NUM
cjgl-2661	60	9	(	(	PUNCT
cjgl-2661	60	10	2004	2004	NUM
cjgl-2661	60	11	)	)	PUNCT
cjgl-2661	60	12	.	.	PUNCT
cjgl-2661	61	1	8	8	NUM
cjgl-2661	61	2	see	see	VERB
cjgl-2661	61	3	,	,	PUNCT
cjgl-2661	61	4	e.g.	e.g.	ADV
cjgl-2661	61	5	,	,	PUNCT
cjgl-2661	61	6	kerry	kerry	PROPN
cjgl-2661	61	7	abrams	abrams	PROPN
cjgl-2661	61	8	,	,	PUNCT
cjgl-2661	61	9	immigration	immigration	NOUN
cjgl-2661	61	10	law	law	NOUN
cjgl-2661	61	11	and	and	CCONJ
cjgl-2661	61	12	the	the	DET
cjgl-2661	61	13	regulation	regulation	NOUN
cjgl-2661	61	14	ofmarriage	ofmarriage	NOUN
cjgl-2661	61	15	,	,	PUNCT
cjgl-2661	61	16	91	91	NUM
cjgl-2661	61	17	minn	minn	NOUN
cjgl-2661	61	18	.	.	PUNCT
cjgl-2661	62	1	l.	l.	PROPN
cjgl-2661	62	2	rev	rev	PROPN
cjgl-2661	62	3	.	.	PROPN
cjgl-2661	62	4	1625	1625	NUM
cjgl-2661	62	5	(	(	PUNCT
cjgl-2661	62	6	2007	2007	NUM
cjgl-2661	62	7	)	)	PUNCT
cjgl-2661	62	8	;	;	PUNCT
cjgl-2661	62	9	hasday	hasday	NOUN
cjgl-2661	62	10	,	,	PUNCT
cjgl-2661	62	11	supra	supra	PROPN
cjgl-2661	62	12	note	note	PROPN
cjgl-2661	62	13	7	7	NUM
cjgl-2661	62	14	;	;	PUNCT
cjgl-2661	62	15	stein	stein	PROPN
cjgl-2661	62	16	,	,	PUNCT
cjgl-2661	62	17	supra	supra	PROPN
cjgl-2661	62	18	note	note	PROPN
cjgl-2661	62	19	7	7	NUM
cjgl-2661	62	20	,	,	PUNCT
cjgl-2661	62	21	at	at	ADP
cjgl-2661	62	22	619	619	NUM
cjgl-2661	62	23	-	-	SYM
cjgl-2661	62	24	25	25	NUM
cjgl-2661	62	25	.	.	PUNCT
cjgl-2661	63	1	3124.1	3124.1	NUM
cjgl-2661	63	2	columbia	columbia	PROPN
cjgl-2661	63	3	journal	journal	NOUN
cjgl-2661	63	4	of	of	ADP
cjgl-2661	63	5	gender	gender	NOUN
cjgl-2661	63	6	and	and	CCONJ
cjgl-2661	63	7	law	law	NOUN
cjgl-2661	63	8	given	give	VERB
cjgl-2661	63	9	to	to	ADP
cjgl-2661	63	10	same	same	ADJ
cjgl-2661	63	11	-	-	PUNCT
cjgl-2661	63	12	sex	sex	NOUN
cjgl-2661	63	13	couples	couple	NOUN
cjgl-2661	63	14	to	to	PART
cjgl-2661	63	15	comply	comply	VERB
cjgl-2661	63	16	with	with	ADP
cjgl-2661	63	17	tax	tax	NOUN
cjgl-2661	63	18	and	and	CCONJ
cjgl-2661	63	19	related	related	ADJ
cjgl-2661	63	20	laws	law	NOUN
cjgl-2661	63	21	dealing	deal	VERB
cjgl-2661	63	22	with	with	ADP
cjgl-2661	63	23	marriage	marriage	NOUN
cjgl-2661	63	24	or	or	CCONJ
cjgl-2661	63	25	other	other	ADJ
cjgl-2661	63	26	legally	legally	ADV
cjgl-2661	63	27	-	-	PUNCT
cjgl-2661	63	28	recognized	recognize	VERB
cjgl-2661	63	29	adult	adult	NOUN
cjgl-2661	63	30	domestic	domestic	ADJ
cjgl-2661	63	31	relations	relation	NOUN
cjgl-2661	63	32	.	.	PUNCT
cjgl-2661	64	1	we	we	PRON
cjgl-2661	64	2	survey	survey	VERB
cjgl-2661	64	3	the	the	DET
cjgl-2661	64	4	guidance	guidance	NOUN
cjgl-2661	64	5	and	and	CCONJ
cjgl-2661	64	6	the	the	DET
cjgl-2661	64	7	actual	actual	ADJ
cjgl-2661	64	8	practices	practice	NOUN
cjgl-2661	64	9	of	of	ADP
cjgl-2661	64	10	states	state	NOUN
cjgl-2661	64	11	and	and	CCONJ
cjgl-2661	64	12	identify	identify	VERB
cjgl-2661	64	13	some	some	PRON
cjgl-2661	64	14	of	of	ADP
cjgl-2661	64	15	the	the	DET
cjgl-2661	64	16	more	more	ADV
cjgl-2661	64	17	interesting	interesting	ADJ
cjgl-2661	64	18	issues	issue	NOUN
cjgl-2661	64	19	in	in	ADP
cjgl-2661	64	20	state	state	NOUN
cjgl-2661	64	21	income	income	NOUN
cjgl-2661	64	22	taxation	taxation	NOUN
cjgl-2661	64	23	of	of	ADP
cjgl-2661	64	24	legally	legally	ADV
cjgl-2661	64	25	-	-	PUNCT
cjgl-2661	64	26	recognized	recognize	VERB
cjgl-2661	64	27	same	same	ADJ
cjgl-2661	64	28	-	-	PUNCT
cjgl-2661	64	29	sex	sex	NOUN
cjgl-2661	64	30	relationships	relationship	NOUN
cjgl-2661	64	31	.	.	PUNCT
cjgl-2661	65	1	this	this	DET
cjgl-2661	65	2	article	article	NOUN
cjgl-2661	65	3	offers	offer	VERB
cjgl-2661	65	4	an	an	DET
cjgl-2661	65	5	up	up	ADP
cjgl-2661	65	6	-	-	PUNCT
cjgl-2661	65	7	to	to	ADP
cjgl-2661	65	8	-	-	PUNCT
cjgl-2661	65	9	date	date	NOUN
cjgl-2661	65	10	survey	survey	NOUN
cjgl-2661	65	11	of	of	ADP
cjgl-2661	65	12	different	different	ADJ
cjgl-2661	65	13	states	state	NOUN
cjgl-2661	65	14	'	'	PART
cjgl-2661	65	15	approaches	approach	NOUN
cjgl-2661	65	16	to	to	ADP
cjgl-2661	65	17	income	income	NOUN
cjgl-2661	65	18	tax	tax	NOUN
cjgl-2661	65	19	related	relate	VERB
cjgl-2661	65	20	to	to	ADP
cjgl-2661	65	21	same	same	ADJ
cjgl-2661	65	22	-	-	PUNCT
cjgl-2661	65	23	sex	sex	NOUN
cjgl-2661	65	24	relationships	relationship	NOUN
cjgl-2661	65	25	,	,	PUNCT
cjgl-2661	65	26	thereby	thereby	ADV
cjgl-2661	65	27	providing	provide	VERB
cjgl-2661	65	28	a	a	DET
cjgl-2661	65	29	snapshot	snapshot	NOUN
cjgl-2661	65	30	in	in	ADP
cjgl-2661	65	31	a	a	DET
cjgl-2661	65	32	fast	fast	NOUN
cjgl-2661	65	33	-	-	PUNCT
cjgl-2661	65	34	developingfield.9	developingfield.9	NOUN
cjgl-2661	65	35	this	this	PRON
cjgl-2661	65	36	is	be	AUX
cjgl-2661	65	37	useful	useful	ADJ
cjgl-2661	65	38	for	for	ADP
cjgl-2661	65	39	same	same	ADJ
cjgl-2661	65	40	-	-	PUNCT
cjgl-2661	65	41	sex	sex	NOUN
cjgl-2661	65	42	couples	couple	NOUN
cjgl-2661	65	43	deciding	decide	VERB
cjgl-2661	65	44	whether	whether	SCONJ
cjgl-2661	65	45	or	or	CCONJ
cjgl-2661	65	46	not	not	PART
cjgl-2661	65	47	to	to	PART
cjgl-2661	65	48	solemnize	solemnize	VERB
cjgl-2661	65	49	their	their	PRON
cjgl-2661	65	50	relationships	relationship	NOUN
cjgl-2661	65	51	and	and	CCONJ
cjgl-2661	65	52	where	where	SCONJ
cjgl-2661	65	53	to	to	PART
cjgl-2661	65	54	do	do	VERB
cjgl-2661	65	55	so	so	ADV
cjgl-2661	65	56	.	.	PUNCT
cjgl-2661	66	1	more	more	ADV
cjgl-2661	66	2	importantly	importantly	ADV
cjgl-2661	66	3	,	,	PUNCT
cjgl-2661	66	4	we	we	PRON
cjgl-2661	66	5	also	also	ADV
cjgl-2661	66	6	make	make	VERB
cjgl-2661	66	7	normative	normative	ADJ
cjgl-2661	66	8	recommendations	recommendation	NOUN
cjgl-2661	66	9	for	for	ADP
cjgl-2661	66	10	the	the	DET
cjgl-2661	66	11	best	good	ADJ
cjgl-2661	66	12	practices	practice	NOUN
cjgl-2661	66	13	that	that	PRON
cjgl-2661	66	14	have	have	AUX
cjgl-2661	66	15	been	be	AUX
cjgl-2661	66	16	developed	develop	VERB
cjgl-2661	66	17	among	among	ADP
cjgl-2661	66	18	the	the	DET
cjgl-2661	66	19	states	state	NOUN
cjgl-2661	66	20	.	.	PUNCT
cjgl-2661	67	1	among	among	ADP
cjgl-2661	67	2	those	those	DET
cjgl-2661	67	3	best	good	ADJ
cjgl-2661	67	4	practices	practice	NOUN
cjgl-2661	67	5	we	we	PRON
cjgl-2661	67	6	recommend	recommend	VERB
cjgl-2661	67	7	are	be	AUX
cjgl-2661	67	8	:	:	PUNCT
cjgl-2661	67	9	(	(	PUNCT
cjgl-2661	67	10	1	1	X
cjgl-2661	67	11	)	)	PUNCT
cjgl-2661	67	12	amending	amend	VERB
cjgl-2661	67	13	state	state	NOUN
cjgl-2661	67	14	tax	tax	NOUN
cjgl-2661	67	15	laws	law	NOUN
cjgl-2661	67	16	to	to	PART
cjgl-2661	67	17	specifically	specifically	ADV
cjgl-2661	67	18	allow	allow	VERB
cjgl-2661	67	19	joint	joint	ADJ
cjgl-2661	67	20	filing	filing	NOUN
cjgl-2661	67	21	by	by	ADP
cjgl-2661	67	22	same	same	ADJ
cjgl-2661	67	23	-	-	PUNCT
cjgl-2661	67	24	sex	sex	NOUN
cjgl-2661	67	25	couples	couple	NOUN
cjgl-2661	67	26	,	,	PUNCT
cjgl-2661	67	27	rather	rather	ADV
cjgl-2661	67	28	than	than	ADP
cjgl-2661	67	29	having	have	VERB
cjgl-2661	67	30	state	state	NOUN
cjgl-2661	67	31	revenue	revenue	NOUN
cjgl-2661	67	32	departments	department	NOUN
cjgl-2661	67	33	effectively	effectively	ADV
cjgl-2661	67	34	tell	tell	VERB
cjgl-2661	67	35	taxpayers	taxpayer	NOUN
cjgl-2661	67	36	to	to	PART
cjgl-2661	67	37	ignore	ignore	VERB
cjgl-2661	67	38	the	the	DET
cjgl-2661	67	39	literal	literal	ADJ
cjgl-2661	67	40	language	language	NOUN
cjgl-2661	67	41	of	of	ADP
cjgl-2661	67	42	some	some	PRON
cjgl-2661	67	43	of	of	ADP
cjgl-2661	67	44	their	their	PRON
cjgl-2661	67	45	current	current	ADJ
cjgl-2661	67	46	tax	tax	NOUN
cjgl-2661	67	47	laws	law	NOUN
cjgl-2661	67	48	;	;	PUNCT
cjgl-2661	67	49	(	(	PUNCT
cjgl-2661	67	50	2	2	X
cjgl-2661	67	51	)	)	PUNCT
cjgl-2661	67	52	issuing	issue	VERB
cjgl-2661	67	53	more	more	ADJ
cjgl-2661	67	54	guidance	guidance	NOUN
cjgl-2661	67	55	to	to	ADP
cjgl-2661	67	56	same	same	ADJ
cjgl-2661	67	57	-	-	PUNCT
cjgl-2661	67	58	sex	sex	NOUN
cjgl-2661	67	59	couples	couple	NOUN
cjgl-2661	67	60	on	on	ADP
cjgl-2661	67	61	specific	specific	ADJ
cjgl-2661	67	62	issues	issue	NOUN
cjgl-2661	67	63	to	to	PART
cjgl-2661	67	64	help	help	VERB
cjgl-2661	67	65	them	they	PRON
cjgl-2661	67	66	comply	comply	VERB
cjgl-2661	67	67	with	with	ADP
cjgl-2661	67	68	state	state	NOUN
cjgl-2661	67	69	laws	law	NOUN
cjgl-2661	67	70	(	(	PUNCT
cjgl-2661	67	71	along	along	ADP
cjgl-2661	67	72	the	the	DET
cjgl-2661	67	73	lines	line	NOUN
cjgl-2661	67	74	of	of	ADP
cjgl-2661	67	75	guidance	guidance	NOUN
cjgl-2661	67	76	issued	issue	VERB
cjgl-2661	67	77	by	by	ADP
cjgl-2661	67	78	california	california	PROPN
cjgl-2661	67	79	,	,	PUNCT
cjgl-2661	67	80	oregon	oregon	PROPN
cjgl-2661	67	81	,	,	PUNCT
cjgl-2661	67	82	and	and	CCONJ
cjgl-2661	67	83	even	even	ADV
cjgl-2661	67	84	the	the	DET
cjgl-2661	67	85	internal	internal	ADJ
cjgl-2661	67	86	revenue	revenue	NOUN
cjgl-2661	67	87	service	service	NOUN
cjgl-2661	67	88	)	)	PUNCT
cjgl-2661	67	89	;	;	PUNCT
cjgl-2661	67	90	(	(	PUNCT
cjgl-2661	67	91	3	3	X
cjgl-2661	67	92	)	)	PUNCT
cjgl-2661	67	93	adding	add	VERB
cjgl-2661	67	94	to	to	ADP
cjgl-2661	67	95	the	the	DET
cjgl-2661	67	96	first	first	ADJ
cjgl-2661	67	97	pages	page	NOUN
cjgl-2661	67	98	of	of	ADP
cjgl-2661	67	99	state	state	NOUN
cjgl-2661	67	100	returns	return	NOUN
cjgl-2661	67	101	boxes	box	NOUN
cjgl-2661	67	102	that	that	PRON
cjgl-2661	67	103	can	can	AUX
cjgl-2661	67	104	be	be	AUX
cjgl-2661	67	105	checked	check	VERB
cjgl-2661	67	106	to	to	PART
cjgl-2661	67	107	indicate	indicate	VERB
cjgl-2661	67	108	to	to	ADP
cjgl-2661	67	109	the	the	DET
cjgl-2661	67	110	taxing	tax	VERB
cjgl-2661	67	111	authorities	authority	NOUN
cjgl-2661	67	112	that	that	SCONJ
cjgl-2661	67	113	these	these	DET
cjgl-2661	67	114	returns	return	NOUN
cjgl-2661	67	115	will	will	AUX
cjgl-2661	67	116	inevitably	inevitably	ADV
cjgl-2661	67	117	involve	involve	VERB
cjgl-2661	67	118	nonconformity	nonconformity	NOUN
cjgl-2661	67	119	with	with	ADP
cjgl-2661	67	120	federal	federal	ADJ
cjgl-2661	67	121	filing	filing	NOUN
cjgl-2661	67	122	status	status	NOUN
cjgl-2661	67	123	because	because	SCONJ
cjgl-2661	67	124	the	the	DET
cjgl-2661	67	125	filers	filer	NOUN
cjgl-2661	67	126	constitute	constitute	VERB
cjgl-2661	67	127	a	a	DET
cjgl-2661	67	128	same	same	ADJ
cjgl-2661	67	129	-	-	PUNCT
cjgl-2661	67	130	sex	sex	NOUN
cjgl-2661	67	131	couple,;and	couple,;and	NOUN
cjgl-2661	67	132	(	(	PUNCT
cjgl-2661	67	133	4	4	X
cjgl-2661	67	134	)	)	PUNCT
cjgl-2661	67	135	reducing	reduce	VERB
cjgl-2661	67	136	taxpayer	taxpayer	NOUN
cjgl-2661	67	137	burdens	burden	NOUN
cjgl-2661	67	138	and	and	CCONJ
cjgl-2661	67	139	errors	error	NOUN
cjgl-2661	67	140	by	by	ADP
cjgl-2661	67	141	not	not	PART
cjgl-2661	67	142	requiring	require	VERB
cjgl-2661	67	143	same	same	ADJ
cjgl-2661	67	144	-	-	PUNCT
cjgl-2661	67	145	sex	sex	NOUN
cjgl-2661	67	146	couples	couple	NOUN
cjgl-2661	67	147	in	in	ADP
cjgl-2661	67	148	all	all	DET
cjgl-2661	67	149	cases	case	NOUN
cjgl-2661	67	150	to	to	PART
cjgl-2661	67	151	prepare	prepare	VERB
cjgl-2661	67	152	and	and	CCONJ
cjgl-2661	67	153	,	,	PUNCT
cjgl-2661	67	154	even	even	ADV
cjgl-2661	67	155	,	,	PUNCT
cjgl-2661	67	156	in	in	ADP
cjgl-2661	67	157	some	some	DET
cjgl-2661	67	158	cases	case	NOUN
cjgl-2661	67	159	,	,	PUNCT
cjgl-2661	67	160	attach	attach	VERB
cjgl-2661	67	161	to	to	ADP
cjgl-2661	67	162	their	their	PRON
cjgl-2661	67	163	state	state	NOUN
cjgl-2661	67	164	joint	joint	ADJ
cjgl-2661	67	165	income	income	NOUN
cjgl-2661	67	166	tax	tax	NOUN
cjgl-2661	67	167	returns	return	NOUN
cjgl-2661	67	168	complete	complete	VERB
cjgl-2661	67	169	"	"	PUNCT
cjgl-2661	67	170	pro	pro	ADJ
cjgl-2661	67	171	forma	forma	NOUN
cjgl-2661	67	172	"	"	PUNCT
cjgl-2661	67	173	federal	federal	ADJ
cjgl-2661	67	174	"	"	PUNCT
cjgl-2661	67	175	married	married	ADJ
cjgl-2661	67	176	"	"	PUNCT
cjgl-2661	67	177	income	income	NOUN
cjgl-2661	67	178	tax	tax	NOUN
cjgl-2661	67	179	returns	return	NOUN
cjgl-2661	67	180	.	.	PUNCT
cjgl-2661	68	1	in	in	ADP
cjgl-2661	68	2	part	part	NOUN
cjgl-2661	68	3	i	i	PRON
cjgl-2661	68	4	,	,	PUNCT
cjgl-2661	68	5	we	we	PRON
cjgl-2661	68	6	first	first	ADV
cjgl-2661	68	7	look	look	VERB
cjgl-2661	68	8	at	at	ADP
cjgl-2661	68	9	the	the	DET
cjgl-2661	68	10	relationship	relationship	NOUN
cjgl-2661	68	11	between	between	ADP
cjgl-2661	68	12	federal	federal	ADJ
cjgl-2661	68	13	income	income	NOUN
cjgl-2661	68	14	tax	tax	NOUN
cjgl-2661	68	15	and	and	CCONJ
cjgl-2661	68	16	state	state	NOUN
cjgl-2661	68	17	income	income	NOUN
cjgl-2661	68	18	tax	tax	NOUN
cjgl-2661	68	19	in	in	ADP
cjgl-2661	68	20	computing	compute	VERB
cjgl-2661	68	21	taxable	taxable	ADJ
cjgl-2661	68	22	income	income	NOUN
cjgl-2661	68	23	.	.	PUNCT
cjgl-2661	69	1	next	next	ADV
cjgl-2661	69	2	we	we	PRON
cjgl-2661	69	3	review	review	VERB
cjgl-2661	69	4	the	the	DET
cjgl-2661	69	5	different	different	ADJ
cjgl-2661	69	6	filing	filing	NOUN
cjgl-2661	69	7	statuses	status	NOUN
cjgl-2661	69	8	that	that	PRON
cjgl-2661	69	9	are	be	AUX
cjgl-2661	69	10	available	available	ADJ
cjgl-2661	69	11	to	to	ADP
cjgl-2661	69	12	taxpayers	taxpayer	NOUN
cjgl-2661	69	13	.	.	PUNCT
cjgl-2661	70	1	and	and	CCONJ
cjgl-2661	70	2	,	,	PUNCT
cjgl-2661	70	3	finally	finally	ADV
cjgl-2661	70	4	,	,	PUNCT
cjgl-2661	70	5	we	we	PRON
cjgl-2661	70	6	consider	consider	VERB
cjgl-2661	70	7	the	the	DET
cjgl-2661	70	8	effect	effect	NOUN
cjgl-2661	70	9	of	of	ADP
cjgl-2661	70	10	doma	doma	NOUN
cjgl-2661	70	11	on	on	ADP
cjgl-2661	70	12	state	state	NOUN
cjgl-2661	70	13	income	income	NOUN
cjgl-2661	70	14	taxes	taxis	NOUN
cjgl-2661	70	15	generally	generally	ADV
cjgl-2661	70	16	.	.	PUNCT
cjgl-2661	71	1	in	in	ADP
cjgl-2661	71	2	part	part	PROPN
cjgl-2661	71	3	ii	ii	PROPN
cjgl-2661	71	4	,	,	PUNCT
cjgl-2661	71	5	we	we	PRON
cjgl-2661	71	6	first	first	ADV
cjgl-2661	71	7	survey	survey	VERB
cjgl-2661	71	8	the	the	DET
cjgl-2661	71	9	relevant	relevant	ADJ
cjgl-2661	71	10	tax	tax	NOUN
cjgl-2661	71	11	and	and	CCONJ
cjgl-2661	71	12	family	family	NOUN
cjgl-2661	71	13	law	law	NOUN
cjgl-2661	71	14	landscape	landscape	NOUN
cjgl-2661	71	15	.	.	PUNCT
cjgl-2661	72	1	then	then	ADV
cjgl-2661	72	2	,	,	PUNCT
cjgl-2661	72	3	in	in	ADP
cjgl-2661	72	4	the	the	DET
cjgl-2661	72	5	remainder	remainder	NOUN
cjgl-2661	72	6	of	of	ADP
cjgl-2661	72	7	part	part	PROPN
cjgl-2661	72	8	ii	ii	PROPN
cjgl-2661	72	9	and	and	CCONJ
cjgl-2661	72	10	in	in	ADP
cjgl-2661	72	11	part	part	NOUN
cjgl-2661	72	12	iii	iii	NOUN
cjgl-2661	72	13	,	,	PUNCT
cjgl-2661	72	14	we	we	PRON
cjgl-2661	72	15	offer	offer	VERB
cjgl-2661	72	16	a	a	DET
cjgl-2661	72	17	state	state	NOUN
cjgl-2661	72	18	-	-	PUNCT
cjgl-2661	72	19	by	by	ADP
cjgl-2661	72	20	-	-	PUNCT
cjgl-2661	72	21	state	state	NOUN
cjgl-2661	72	22	detailed	detailed	ADJ
cjgl-2661	72	23	review	review	NOUN
cjgl-2661	72	24	of	of	ADP
cjgl-2661	72	25	the	the	DET
cjgl-2661	72	26	approaches	approach	NOUN
cjgl-2661	72	27	of	of	ADP
cjgl-2661	72	28	states	state	NOUN
cjgl-2661	72	29	that	that	PRON
cjgl-2661	72	30	recognize	recognize	VERB
cjgl-2661	72	31	same	same	ADJ
cjgl-2661	72	32	-	-	PUNCT
cjgl-2661	72	33	sex	sex	NOUN
cjgl-2661	72	34	relationships	relationship	NOUN
cjgl-2661	72	35	,	,	PUNCT
cjgl-2661	72	36	beginning	begin	VERB
cjgl-2661	72	37	with	with	ADP
cjgl-2661	72	38	states	state	NOUN
cjgl-2661	72	39	that	that	PRON
cjgl-2661	72	40	recognize	recognize	VERB
cjgl-2661	72	41	same	same	ADJ
cjgl-2661	72	42	-	-	PUNCT
cjgl-2661	72	43	sex	sex	NOUN
cjgl-2661	72	44	marriages	marriage	NOUN
cjgl-2661	72	45	(	(	PUNCT
cjgl-2661	72	46	part	part	NOUN
cjgl-2661	72	47	ii	ii	PROPN
cjgl-2661	72	48	)	)	PUNCT
cjgl-2661	72	49	and	and	CCONJ
cjgl-2661	72	50	then	then	ADV
cjgl-2661	72	51	turning	turn	VERB
cjgl-2661	72	52	to	to	ADP
cjgl-2661	72	53	those	those	DET
cjgl-2661	72	54	states	state	NOUN
cjgl-2661	72	55	with	with	ADP
cjgl-2661	72	56	civil	civil	ADJ
cjgl-2661	72	57	unions	union	NOUN
cjgl-2661	72	58	and	and	CCONJ
cjgl-2661	72	59	domestic	domestic	ADJ
cjgl-2661	72	60	partnerships	partnership	NOUN
cjgl-2661	72	61	(	(	PUNCT
cjgl-2661	72	62	part	part	NOUN
cjgl-2661	72	63	iii	iii	NOUN
cjgl-2661	72	64	)	)	PUNCT
cjgl-2661	72	65	.	.	PUNCT
cjgl-2661	73	1	in	in	ADP
cjgl-2661	73	2	part	part	NOUN
cjgl-2661	73	3	iv	iv	NUM
cjgl-2661	73	4	,	,	PUNCT
cjgl-2661	73	5	we	we	PRON
cjgl-2661	73	6	make	make	VERB
cjgl-2661	73	7	recommendations	recommendation	NOUN
cjgl-2661	73	8	about	about	ADP
cjgl-2661	73	9	the	the	DET
cjgl-2661	73	10	best	good	ADJ
cjgl-2661	73	11	practices	practice	NOUN
cjgl-2661	73	12	for	for	ADP
cjgl-2661	73	13	state	state	NOUN
cjgl-2661	73	14	income	income	NOUN
cjgl-2661	73	15	tax	tax	NOUN
cjgl-2661	73	16	of	of	ADP
cjgl-2661	73	17	same	same	ADJ
cjgl-2661	73	18	-	-	PUNCT
cjgl-2661	73	19	sex	sex	NOUN
cjgl-2661	73	20	relationships	relationship	NOUN
cjgl-2661	73	21	in	in	ADP
cjgl-2661	73	22	the	the	DET
cjgl-2661	73	23	current	current	ADJ
cjgl-2661	73	24	context	context	NOUN
cjgl-2661	73	25	.	.	PUNCT
cjgl-2661	74	1	9	9	NUM
cjgl-2661	74	2	an	an	DET
cjgl-2661	74	3	article	article	NOUN
cjgl-2661	74	4	published	publish	VERB
cjgl-2661	74	5	in	in	ADP
cjgl-2661	74	6	august	august	PROPN
cjgl-2661	74	7	2010	2010	NUM
cjgl-2661	74	8	on	on	ADP
cjgl-2661	74	9	a	a	DET
cjgl-2661	74	10	topic	topic	NOUN
cjgl-2661	74	11	similar	similar	ADJ
cjgl-2661	74	12	to	to	ADP
cjgl-2661	74	13	ours	ours	PRON
cjgl-2661	74	14	reported	report	VERB
cjgl-2661	74	15	that	that	SCONJ
cjgl-2661	74	16	"	"	PUNCT
cjgl-2661	74	17	[	[	X
cjgl-2661	74	18	n]ine	n]ine	PRON
cjgl-2661	74	19	states	state	NOUN
cjgl-2661	74	20	and	and	CCONJ
cjgl-2661	74	21	the	the	DET
cjgl-2661	74	22	district	district	NOUN
cjgl-2661	74	23	of	of	ADP
cjgl-2661	74	24	columbia	columbia	PROPN
cjgl-2661	74	25	have	have	AUX
cjgl-2661	74	26	decided	decide	VERB
cjgl-2661	74	27	that	that	SCONJ
cjgl-2661	74	28	same	same	ADJ
cjgl-2661	74	29	-	-	PUNCT
cjgl-2661	74	30	sex	sex	NOUN
cjgl-2661	74	31	couples	couple	NOUN
cjgl-2661	74	32	are	be	AUX
cjgl-2661	74	33	entitled	entitle	VERB
cjgl-2661	74	34	either	either	ADV
cjgl-2661	74	35	to	to	ADP
cjgl-2661	74	36	full	full	ADJ
cjgl-2661	74	37	marriage	marriage	NOUN
cjgl-2661	74	38	equality	equality	NOUN
cjgl-2661	74	39	or	or	CCONJ
cjgl-2661	74	40	legal	legal	ADJ
cjgl-2661	74	41	recognition	recognition	NOUN
cjgl-2661	74	42	that	that	PRON
cjgl-2661	74	43	provides	provide	VERB
cjgl-2661	74	44	all	all	PRON
cjgl-2661	74	45	of	of	ADP
cjgl-2661	74	46	the	the	DET
cjgl-2661	74	47	rights	right	NOUN
cjgl-2661	74	48	associated	associate	VERB
cjgl-2661	74	49	with	with	ADP
cjgl-2661	74	50	marriage	marriage	NOUN
cjgl-2661	74	51	.	.	PUNCT
cjgl-2661	74	52	"	"	PUNCT
cjgl-2661	75	1	william	william	PROPN
cjgl-2661	75	2	abbott	abbott	PROPN
cjgl-2661	75	3	,	,	PUNCT
cjgl-2661	75	4	how	how	SCONJ
cjgl-2661	75	5	to	to	PART
cjgl-2661	75	6	mitigate	mitigate	VERB
cjgl-2661	75	7	doma	doma	NOUN
cjgl-2661	75	8	'	'	PART
cjgl-2661	75	9	effects	effect	NOUN
cjgl-2661	75	10	on	on	ADP
cjgl-2661	75	11	state	state	NOUN
cjgl-2661	75	12	income	income	NOUN
cjgl-2661	75	13	tax	tax	NOUN
cjgl-2661	75	14	filing	filing	NOUN
cjgl-2661	75	15	,	,	PUNCT
cjgl-2661	75	16	57	57	NUM
cjgl-2661	75	17	st	st	PROPN
cjgl-2661	75	18	.	.	PROPN
cjgl-2661	75	19	tax	tax	PROPN
cjgl-2661	75	20	notes	note	NOUN
cjgl-2661	75	21	291	291	NUM
cjgl-2661	75	22	,	,	PUNCT
cjgl-2661	75	23	291	291	NUM
cjgl-2661	75	24	-	-	SYM
cjgl-2661	75	25	92	92	NUM
cjgl-2661	75	26	(	(	PUNCT
cjgl-2661	75	27	2010	2010	NUM
cjgl-2661	75	28	)	)	PUNCT
cjgl-2661	75	29	.	.	PUNCT
cjgl-2661	76	1	after	after	ADP
cjgl-2661	76	2	august	august	PROPN
cjgl-2661	76	3	2010	2010	NUM
cjgl-2661	76	4	,	,	PUNCT
cjgl-2661	76	5	five	five	NUM
cjgl-2661	76	6	more	more	ADJ
cjgl-2661	76	7	statesdelaware	statesdelaware	NOUN
cjgl-2661	76	8	,	,	PUNCT
cjgl-2661	76	9	hawaii	hawaii	PROPN
cjgl-2661	76	10	,	,	PUNCT
cjgl-2661	76	11	illinois	illinois	PROPN
cjgl-2661	76	12	,	,	PUNCT
cjgl-2661	76	13	new	new	PROPN
cjgl-2661	76	14	york	york	PROPN
cjgl-2661	76	15	,	,	PUNCT
cjgl-2661	76	16	and	and	CCONJ
cjgl-2661	76	17	rhode	rhode	PROPN
cjgl-2661	76	18	island	island	NOUN
cjgl-2661	76	19	(	(	PUNCT
cjgl-2661	76	20	which	which	PRON
cjgl-2661	76	21	are	be	AUX
cjgl-2661	76	22	all	all	PRON
cjgl-2661	76	23	states	state	NOUN
cjgl-2661	76	24	with	with	ADP
cjgl-2661	76	25	income	income	NOUN
cjgl-2661	76	26	taxes)-were	taxes)-were	PROPN
cjgl-2661	76	27	added	add	VERB
cjgl-2661	76	28	to	to	ADP
cjgl-2661	76	29	the	the	DET
cjgl-2661	76	30	list	list	NOUN
cjgl-2661	76	31	.	.	PUNCT
cjgl-2661	77	1	the	the	DET
cjgl-2661	77	2	topic	topic	NOUN
cjgl-2661	77	3	,	,	PUNCT
cjgl-2661	77	4	thus	thus	ADV
cjgl-2661	77	5	,	,	PUNCT
cjgl-2661	77	6	needs	need	VERB
cjgl-2661	77	7	constant	constant	ADJ
cjgl-2661	77	8	reexamination	reexamination	NOUN
cjgl-2661	77	9	.	.	PUNCT
cjgl-2661	78	1	24.132	24.132	NUM
cjgl-2661	78	2	columbia	columbia	PROPN
cjgl-2661	78	3	journal	journal	NOUN
cjgl-2661	78	4	of	of	ADP
cjgl-2661	78	5	gender	gender	NOUN
cjgl-2661	78	6	and	and	CCONJ
cjgl-2661	78	7	law	law	NOUN
cjgl-2661	78	8	i.	i.	NOUN
cjgl-2661	78	9	the	the	DET
cjgl-2661	78	10	relationship	relationship	NOUN
cjgl-2661	78	11	of	of	ADP
cjgl-2661	78	12	federal	federal	ADJ
cjgl-2661	78	13	and	and	CCONJ
cjgl-2661	78	14	state	state	NOUN
cjgl-2661	78	15	income	income	NOUN
cjgl-2661	78	16	tax	tax	NOUN
cjgl-2661	78	17	and	and	CCONJ
cjgl-2661	78	18	the	the	DET
cjgl-2661	78	19	effect	effect	NOUN
cjgl-2661	78	20	of	of	ADP
cjgl-2661	78	21	doma	doma	NOUN
cjgl-2661	78	22	before	before	ADP
cjgl-2661	78	23	discussing	discuss	VERB
cjgl-2661	78	24	in	in	ADP
cjgl-2661	78	25	detail	detail	NOUN
cjgl-2661	78	26	in	in	ADP
cjgl-2661	78	27	parts	part	NOUN
cjgl-2661	78	28	ii	ii	PROPN
cjgl-2661	78	29	and	and	CCONJ
cjgl-2661	78	30	iii	iii	NUM
cjgl-2661	78	31	the	the	DET
cjgl-2661	78	32	specific	specific	ADJ
cjgl-2661	78	33	authorities	authority	NOUN
cjgl-2661	78	34	on	on	ADP
cjgl-2661	78	35	joint	joint	ADJ
cjgl-2661	78	36	filing	filing	NOUN
cjgl-2661	78	37	of	of	ADP
cjgl-2661	78	38	state	state	NOUN
cjgl-2661	78	39	income	income	NOUN
cjgl-2661	78	40	tax	tax	NOUN
cjgl-2661	78	41	returns	return	NOUN
cjgl-2661	78	42	in	in	ADP
cjgl-2661	78	43	the	the	DET
cjgl-2661	78	44	states	state	NOUN
cjgl-2661	78	45	relevant	relevant	ADJ
cjgl-2661	78	46	to	to	ADP
cjgl-2661	78	47	this	this	DET
cjgl-2661	78	48	article	article	NOUN
cjgl-2661	78	49	,	,	PUNCT
cjgl-2661	78	50	we	we	PRON
cjgl-2661	78	51	briefly	briefly	ADV
cjgl-2661	78	52	review	review	VERB
cjgl-2661	78	53	the	the	DET
cjgl-2661	78	54	structure	structure	NOUN
cjgl-2661	78	55	of	of	ADP
cjgl-2661	78	56	state	state	NOUN
cjgl-2661	78	57	income	income	NOUN
cjgl-2661	78	58	tax	tax	NOUN
cjgl-2661	78	59	in	in	ADP
cjgl-2661	78	60	the	the	DET
cjgl-2661	78	61	united	united	PROPN
cjgl-2661	78	62	states	states	PROPN
cjgl-2661	78	63	and	and	CCONJ
cjgl-2661	78	64	the	the	DET
cjgl-2661	78	65	issue	issue	NOUN
cjgl-2661	78	66	of	of	ADP
cjgl-2661	78	67	federal	federal	ADJ
cjgl-2661	78	68	conformity	conformity	NOUN
cjgl-2661	78	69	both	both	CCONJ
cjgl-2661	78	70	generally	generally	ADV
cjgl-2661	78	71	and	and	CCONJ
cjgl-2661	78	72	as	as	ADP
cjgl-2661	78	73	to	to	ADP
cjgl-2661	78	74	filing	file	VERB
cjgl-2661	78	75	status	status	NOUN
cjgl-2661	78	76	(	(	PUNCT
cjgl-2661	78	77	i.e.	i.e.	X
cjgl-2661	78	78	,	,	PUNCT
cjgl-2661	78	79	single	single	ADJ
cjgl-2661	78	80	,	,	PUNCT
cjgl-2661	78	81	head	head	NOUN
cjgl-2661	78	82	of	of	ADP
cjgl-2661	78	83	household	household	NOUN
cjgl-2661	78	84	,	,	PUNCT
cjgl-2661	78	85	married	married	ADJ
cjgl-2661	78	86	filing	filing	NOUN
cjgl-2661	78	87	jointly	jointly	ADV
cjgl-2661	78	88	,	,	PUNCT
cjgl-2661	78	89	and	and	CCONJ
cjgl-2661	78	90	married	married	ADJ
cjgl-2661	78	91	filing	filing	NOUN
cjgl-2661	78	92	separately	separately	ADV
cjgl-2661	78	93	)	)	PUNCT
cjgl-2661	78	94	.	.	PUNCT
cjgl-2661	79	1	a.	a.	NOUN
cjgl-2661	79	2	why	why	SCONJ
cjgl-2661	79	3	states	state	NOUN
cjgl-2661	79	4	with	with	ADP
cjgl-2661	79	5	personal	personal	ADJ
cjgl-2661	79	6	income	income	NOUN
cjgl-2661	79	7	taxes	taxis	NOUN
cjgl-2661	79	8	partly	partly	ADV
cjgl-2661	79	9	rely	rely	VERB
cjgl-2661	79	10	on	on	ADP
cjgl-2661	79	11	federal	federal	ADJ
cjgl-2661	79	12	income	income	NOUN
cjgl-2661	79	13	tax	tax	NOUN
cjgl-2661	79	14	rules	rule	NOUN
cjgl-2661	79	15	when	when	SCONJ
cjgl-2661	79	16	states	state	NOUN
cjgl-2661	79	17	decided	decide	VERB
cjgl-2661	79	18	to	to	PART
cjgl-2661	79	19	adopt	adopt	VERB
cjgl-2661	79	20	personal	personal	ADJ
cjgl-2661	79	21	income	income	NOUN
cjgl-2661	79	22	taxes	taxis	NOUN
cjgl-2661	79	23	,	,	PUNCT
cjgl-2661	79	24	they	they	PRON
cjgl-2661	79	25	invariably	invariably	ADV
cjgl-2661	79	26	decided	decide	VERB
cjgl-2661	79	27	to	to	PART
cjgl-2661	79	28	piggyback	piggyback	VERB
cjgl-2661	79	29	to	to	ADP
cjgl-2661	79	30	a	a	DET
cjgl-2661	79	31	large	large	ADJ
cjgl-2661	79	32	degree	degree	NOUN
cjgl-2661	79	33	on	on	ADP
cjgl-2661	79	34	definitions	definition	NOUN
cjgl-2661	79	35	of	of	ADP
cjgl-2661	79	36	income	income	NOUN
cjgl-2661	79	37	,	,	PUNCT
cjgl-2661	79	38	deductions	deduction	NOUN
cjgl-2661	79	39	,	,	PUNCT
cjgl-2661	79	40	and	and	CCONJ
cjgl-2661	79	41	credits	credit	NOUN
cjgl-2661	79	42	in	in	ADP
cjgl-2661	79	43	what	what	PRON
cjgl-2661	79	44	,	,	PUNCT
cjgl-2661	79	45	by	by	ADP
cjgl-2661	79	46	1939	1939	NUM
cjgl-2661	79	47	,	,	PUNCT
cjgl-2661	79	48	became	become	VERB
cjgl-2661	79	49	the	the	DET
cjgl-2661	79	50	internal	internal	ADJ
cjgl-2661	79	51	revenue	revenue	NOUN
cjgl-2661	79	52	code	code	NOUN
cjgl-2661	79	53	(	(	PUNCT
cjgl-2661	79	54	title	title	NOUN
cjgl-2661	79	55	26	26	NUM
cjgl-2661	79	56	of	of	ADP
cjgl-2661	79	57	the	the	DET
cjgl-2661	79	58	united	united	PROPN
cjgl-2661	79	59	states	states	PROPN
cjgl-2661	79	60	code	code	PROPN
cjgl-2661	79	61	)	)	PUNCT
cjgl-2661	79	62	.	.	PUNCT
cjgl-2661	80	1	federal	federal	ADJ
cjgl-2661	80	2	conformity	conformity	NOUN
cjgl-2661	80	3	at	at	ADP
cjgl-2661	80	4	least	least	ADJ
cjgl-2661	80	5	as	as	ADP
cjgl-2661	80	6	to	to	ADP
cjgl-2661	80	7	some	some	DET
cjgl-2661	80	8	matters	matter	NOUN
cjgl-2661	80	9	helps	help	VERB
cjgl-2661	80	10	both	both	DET
cjgl-2661	80	11	taxpayers	taxpayer	NOUN
cjgl-2661	80	12	and	and	CCONJ
cjgl-2661	80	13	the	the	DET
cjgl-2661	80	14	states	state	NOUN
cjgl-2661	80	15	.	.	PUNCT
cjgl-2661	81	1	for	for	ADP
cjgl-2661	81	2	taxpayers	taxpayer	NOUN
cjgl-2661	81	3	,	,	PUNCT
cjgl-2661	81	4	federal	federal	ADJ
cjgl-2661	81	5	conformity	conformity	NOUN
cjgl-2661	81	6	on	on	ADP
cjgl-2661	81	7	income	income	NOUN
cjgl-2661	81	8	,	,	PUNCT
cjgl-2661	81	9	expenses	expense	NOUN
cjgl-2661	81	10	,	,	PUNCT
cjgl-2661	81	11	and	and	CCONJ
cjgl-2661	81	12	credits	credit	NOUN
cjgl-2661	81	13	reduces	reduce	VERB
cjgl-2661	81	14	bookkeeping	bookkeeping	NOUN
cjgl-2661	81	15	,	,	PUNCT
cjgl-2661	81	16	accounting	accounting	NOUN
cjgl-2661	81	17	,	,	PUNCT
cjgl-2661	81	18	and	and	CCONJ
cjgl-2661	81	19	tax	tax	NOUN
cjgl-2661	81	20	preparation	preparation	NOUN
cjgl-2661	81	21	costs	cost	NOUN
cjgl-2661	81	22	.	.	PUNCT
cjgl-2661	82	1	a	a	DET
cjgl-2661	82	2	tax	tax	NOUN
cjgl-2661	82	3	preparer	preparer	NOUN
cjgl-2661	82	4	only	only	ADV
cjgl-2661	82	5	needs	need	VERB
cjgl-2661	82	6	to	to	PART
cjgl-2661	82	7	make	make	VERB
cjgl-2661	82	8	a	a	DET
cjgl-2661	82	9	few	few	ADJ
cjgl-2661	82	10	adjustments	adjustment	NOUN
cjgl-2661	82	11	to	to	ADP
cjgl-2661	82	12	the	the	DET
cjgl-2661	82	13	federally	federally	ADV
cjgl-2661	82	14	computed	compute	VERB
cjgl-2661	82	15	items	item	NOUN
cjgl-2661	82	16	to	to	PART
cjgl-2661	82	17	finish	finish	VERB
cjgl-2661	82	18	the	the	DET
cjgl-2661	82	19	state	state	NOUN
cjgl-2661	82	20	income	income	NOUN
cjgl-2661	82	21	tax	tax	NOUN
cjgl-2661	82	22	returns	return	NOUN
cjgl-2661	82	23	for	for	ADP
cjgl-2661	82	24	the	the	DET
cjgl-2661	82	25	same	same	ADJ
cjgl-2661	82	26	tax	tax	NOUN
cjgl-2661	82	27	year	year	NOUN
cjgl-2661	82	28	.	.	PUNCT
cjgl-2661	83	1	for	for	ADP
cjgl-2661	83	2	state	state	NOUN
cjgl-2661	83	3	revenue	revenue	NOUN
cjgl-2661	83	4	departments	department	NOUN
cjgl-2661	83	5	,	,	PUNCT
cjgl-2661	83	6	federal	federal	ADJ
cjgl-2661	83	7	conformity	conformity	NOUN
cjgl-2661	83	8	eases	ease	VERB
cjgl-2661	83	9	the	the	DET
cjgl-2661	83	10	burden	burden	NOUN
cjgl-2661	83	11	of	of	ADP
cjgl-2661	83	12	time	time	NOUN
cjgl-2661	83	13	and	and	CCONJ
cjgl-2661	83	14	expense	expense	NOUN
cjgl-2661	83	15	relating	relate	VERB
cjgl-2661	83	16	to	to	ADP
cjgl-2661	83	17	audits	audits	NOUN
cjgl-2661	83	18	.	.	PUNCT
cjgl-2661	84	1	first	first	ADV
cjgl-2661	84	2	,	,	PUNCT
cjgl-2661	84	3	federal	federal	ADJ
cjgl-2661	84	4	definitions	definition	NOUN
cjgl-2661	84	5	are	be	AUX
cjgl-2661	84	6	most	most	ADV
cjgl-2661	84	7	likely	likely	ADJ
cjgl-2661	84	8	to	to	PART
cjgl-2661	84	9	have	have	AUX
cjgl-2661	84	10	generated	generate	VERB
cjgl-2661	84	11	interpretations	interpretation	NOUN
cjgl-2661	84	12	in	in	ADP
cjgl-2661	84	13	courts	court	NOUN
cjgl-2661	84	14	and	and	CCONJ
cjgl-2661	84	15	regulatory	regulatory	ADJ
cjgl-2661	84	16	guidance	guidance	NOUN
cjgl-2661	84	17	specific	specific	ADJ
cjgl-2661	84	18	to	to	ADP
cjgl-2661	84	19	particular	particular	ADJ
cjgl-2661	84	20	taxpayers	taxpayer	NOUN
cjgl-2661	84	21	,	,	PUNCT
cjgl-2661	84	22	so	so	SCONJ
cjgl-2661	84	23	state	state	NOUN
cjgl-2661	84	24	revenue	revenue	NOUN
cjgl-2661	84	25	departments	department	NOUN
cjgl-2661	84	26	have	have	VERB
cjgl-2661	84	27	federal	federal	ADJ
cjgl-2661	84	28	guidance	guidance	NOUN
cjgl-2661	84	29	on	on	ADP
cjgl-2661	84	30	which	which	PRON
cjgl-2661	84	31	to	to	PART
cjgl-2661	84	32	rely	rely	VERB
cjgl-2661	84	33	when	when	SCONJ
cjgl-2661	84	34	doing	do	VERB
cjgl-2661	84	35	their	their	PRON
cjgl-2661	84	36	own	own	ADJ
cjgl-2661	84	37	audits	audits	NOUN
cjgl-2661	84	38	of	of	ADP
cjgl-2661	84	39	resident	resident	NOUN
cjgl-2661	84	40	and	and	CCONJ
cjgl-2661	84	41	nonresident	nonresident	ADJ
cjgl-2661	84	42	personal	personal	ADJ
cjgl-2661	84	43	income	income	NOUN
cjgl-2661	84	44	tax	tax	NOUN
cjgl-2661	84	45	returns	return	NOUN
cjgl-2661	84	46	.	.	PUNCT
cjgl-2661	85	1	this	this	DET
cjgl-2661	85	2	federal	federal	ADJ
cjgl-2661	85	3	guidance	guidance	NOUN
cjgl-2661	85	4	supplements	supplement	NOUN
cjgl-2661	85	5	the	the	DET
cjgl-2661	85	6	rather	rather	ADV
cjgl-2661	85	7	scant	scant	ADJ
cjgl-2661	85	8	guidance	guidance	NOUN
cjgl-2661	85	9	that	that	PRON
cjgl-2661	85	10	may	may	AUX
cjgl-2661	85	11	be	be	AUX
cjgl-2661	85	12	available	available	ADJ
cjgl-2661	85	13	in	in	ADP
cjgl-2661	85	14	only	only	ADJ
cjgl-2661	85	15	state	state	NOUN
cjgl-2661	85	16	income	income	NOUN
cjgl-2661	85	17	tax	tax	NOUN
cjgl-2661	85	18	cases	case	NOUN
cjgl-2661	85	19	.	.	PUNCT
cjgl-2661	86	1	second	second	ADJ
cjgl-2661	86	2	,	,	PUNCT
cjgl-2661	86	3	because	because	SCONJ
cjgl-2661	86	4	state	state	NOUN
cjgl-2661	86	5	personal	personal	ADJ
cjgl-2661	86	6	income	income	NOUN
cjgl-2661	86	7	tax	tax	NOUN
cjgl-2661	86	8	rates	rate	NOUN
cjgl-2661	86	9	are	be	AUX
cjgl-2661	86	10	low	low	ADJ
cjgl-2661	86	11	,	,	PUNCT
cjgl-2661	86	12	it	it	PRON
cjgl-2661	86	13	rarely	rarely	ADV
cjgl-2661	86	14	makes	make	VERB
cjgl-2661	86	15	sense	sense	NOUN
cjgl-2661	86	16	for	for	SCONJ
cjgl-2661	86	17	a	a	DET
cjgl-2661	86	18	state	state	NOUN
cjgl-2661	86	19	to	to	PART
cjgl-2661	86	20	do	do	VERB
cjgl-2661	86	21	its	its	PRON
cjgl-2661	86	22	own	own	ADJ
cjgl-2661	86	23	auditing	auditing	NOUN
cjgl-2661	86	24	of	of	ADP
cjgl-2661	86	25	returns	return	NOUN
cjgl-2661	86	26	;	;	PUNCT
cjgl-2661	86	27	states	state	NOUN
cjgl-2661	86	28	thus	thus	ADV
cjgl-2661	86	29	instead	instead	ADV
cjgl-2661	86	30	leave	leave	VERB
cjgl-2661	86	31	it	it	PRON
cjgl-2661	86	32	to	to	ADP
cjgl-2661	86	33	the	the	DET
cjgl-2661	86	34	federal	federal	ADJ
cjgl-2661	86	35	government	government	NOUN
cjgl-2661	86	36	to	to	PART
cjgl-2661	86	37	do	do	VERB
cjgl-2661	86	38	the	the	DET
cjgl-2661	86	39	vast	vast	ADJ
cjgl-2661	86	40	majority	majority	NOUN
cjgl-2661	86	41	of	of	ADP
cjgl-2661	86	42	auditing	auditing	NOUN
cjgl-2661	86	43	.	.	PUNCT
cjgl-2661	87	1	high	high	ADJ
cjgl-2661	87	2	federal	federal	ADJ
cjgl-2661	87	3	tax	tax	NOUN
cjgl-2661	87	4	rates	rate	NOUN
cjgl-2661	87	5	justify	justify	VERB
cjgl-2661	87	6	the	the	DET
cjgl-2661	87	7	internal	internal	ADJ
cjgl-2661	87	8	revenue	revenue	NOUN
cjgl-2661	87	9	service	service	NOUN
cjgl-2661	87	10	in	in	ADP
cjgl-2661	87	11	taking	take	VERB
cjgl-2661	87	12	the	the	DET
cjgl-2661	87	13	time	time	NOUN
cjgl-2661	87	14	to	to	PART
cjgl-2661	87	15	do	do	VERB
cjgl-2661	87	16	federal	federal	ADJ
cjgl-2661	87	17	audits	audits	NOUN
cjgl-2661	87	18	for	for	ADP
cjgl-2661	87	19	items	item	NOUN
cjgl-2661	87	20	that	that	PRON
cjgl-2661	87	21	would	would	AUX
cjgl-2661	87	22	be	be	AUX
cjgl-2661	87	23	too	too	ADV
cjgl-2661	87	24	costly	costly	ADJ
cjgl-2661	87	25	for	for	SCONJ
cjgl-2661	87	26	the	the	DET
cjgl-2661	87	27	states	state	NOUN
cjgl-2661	87	28	to	to	PART
cjgl-2661	87	29	audit	audit	VERB
cjgl-2661	87	30	.	.	PUNCT
cjgl-2661	88	1	thus	thus	ADV
cjgl-2661	88	2	,	,	PUNCT
cjgl-2661	88	3	the	the	DET
cjgl-2661	88	4	states	state	NOUN
cjgl-2661	88	5	can	can	AUX
cjgl-2661	88	6	,	,	PUNCT
cjgl-2661	88	7	by	by	ADP
cjgl-2661	88	8	employing	employ	VERB
cjgl-2661	88	9	conformity	conformity	NOUN
cjgl-2661	88	10	,	,	PUNCT
cjgl-2661	88	11	piggyback	piggyback	VERB
cjgl-2661	88	12	off	off	ADP
cjgl-2661	88	13	of	of	ADP
cjgl-2661	88	14	federal	federal	ADJ
cjgl-2661	88	15	audit	audit	NOUN
cjgl-2661	88	16	results	result	NOUN
cjgl-2661	88	17	.	.	PUNCT
cjgl-2661	88	18	'o	'o	PART
cjgl-2661	89	1	as	as	SCONJ
cjgl-2661	89	2	we	we	PRON
cjgl-2661	89	3	will	will	AUX
cjgl-2661	89	4	see	see	VERB
cjgl-2661	89	5	below	below	ADV
cjgl-2661	89	6	in	in	ADP
cjgl-2661	89	7	this	this	DET
cjgl-2661	89	8	part	part	NOUN
cjgl-2661	89	9	,	,	PUNCT
cjgl-2661	89	10	doma	doma	PROPN
cjgl-2661	89	11	severely	severely	ADV
cjgl-2661	89	12	interferes	interfere	VERB
cjgl-2661	89	13	with	with	ADP
cjgl-2661	89	14	this	this	DET
cjgl-2661	89	15	choice	choice	NOUN
cjgl-2661	89	16	of	of	ADP
cjgl-2661	89	17	state	state	NOUN
cjgl-2661	89	18	conformity	conformity	NOUN
cjgl-2661	89	19	to	to	ADP
cjgl-2661	89	20	federal	federal	ADJ
cjgl-2661	89	21	income	income	NOUN
cjgl-2661	89	22	and	and	CCONJ
cjgl-2661	89	23	filing	filing	NOUN
cjgl-2661	89	24	status	status	NOUN
cjgl-2661	89	25	.	.	PUNCT
cjgl-2661	90	1	doma	doma	PROPN
cjgl-2661	90	2	requires	require	VERB
cjgl-2661	90	3	that	that	SCONJ
cjgl-2661	90	4	couples	couple	NOUN
cjgl-2661	90	5	in	in	ADP
cjgl-2661	90	6	state	state	NOUN
cjgl-2661	90	7	-	-	PUNCT
cjgl-2661	90	8	recognized	recognize	VERB
cjgl-2661	90	9	same	same	ADJ
cjgl-2661	90	10	-	-	PUNCT
cjgl-2661	90	11	sex	sex	NOUN
cjgl-2661	90	12	relationships	relationship	NOUN
cjgl-2661	90	13	file	file	NOUN
cjgl-2661	90	14	as	as	ADV
cjgl-2661	90	15	single	single	ADJ
cjgl-2661	90	16	or	or	CCONJ
cjgl-2661	90	17	as	as	ADP
cjgl-2661	90	18	head	head	NOUN
cjgl-2661	90	19	of	of	ADP
cjgl-2661	90	20	household	household	NOUN
cjgl-2661	90	21	for	for	ADP
cjgl-2661	90	22	federal	federal	ADJ
cjgl-2661	90	23	income	income	NOUN
cjgl-2661	90	24	tax	tax	NOUN
cjgl-2661	90	25	purposes	purpose	NOUN
cjgl-2661	90	26	and	and	CCONJ
cjgl-2661	90	27	not	not	PART
cjgl-2661	90	28	be	be	AUX
cjgl-2661	90	29	treated	treat	VERB
cjgl-2661	90	30	as	as	ADV
cjgl-2661	90	31	married	marry	VERB
cjgl-2661	90	32	for	for	ADP
cjgl-2661	90	33	purposes	purpose	NOUN
cjgl-2661	90	34	of	of	ADP
cjgl-2661	90	35	computing	compute	VERB
cjgl-2661	90	36	any	any	DET
cjgl-2661	90	37	benefit	benefit	NOUN
cjgl-2661	90	38	or	or	CCONJ
cjgl-2661	90	39	limitations	limitation	NOUN
cjgl-2661	90	40	in	in	ADP
cjgl-2661	90	41	their	their	PRON
cjgl-2661	90	42	federal	federal	ADJ
cjgl-2661	90	43	taxable	taxable	ADJ
cjgl-2661	90	44	income	income	NOUN
cjgl-2661	90	45	.	.	PUNCT
cjgl-2661	91	1	yet	yet	ADV
cjgl-2661	91	2	,	,	PUNCT
cjgl-2661	91	3	if	if	SCONJ
cjgl-2661	91	4	states	state	NOUN
cjgl-2661	91	5	with	with	ADP
cjgl-2661	91	6	recognized	recognize	VERB
cjgl-2661	91	7	same	same	ADJ
cjgl-2661	91	8	-	-	PUNCT
cjgl-2661	91	9	sex	sex	NOUN
cjgl-2661	91	10	10	10	NUM
cjgl-2661	91	11	for	for	ADP
cjgl-2661	91	12	an	an	DET
cjgl-2661	91	13	article	article	NOUN
cjgl-2661	91	14	discussing	discuss	VERB
cjgl-2661	91	15	in	in	ADP
cjgl-2661	91	16	more	more	ADJ
cjgl-2661	91	17	detail	detail	NOUN
cjgl-2661	91	18	the	the	DET
cjgl-2661	91	19	advantages	advantage	NOUN
cjgl-2661	91	20	and	and	CCONJ
cjgl-2661	91	21	disadvantages	disadvantage	NOUN
cjgl-2661	91	22	of	of	ADP
cjgl-2661	91	23	conforming	conform	VERB
cjgl-2661	91	24	state	state	NOUN
cjgl-2661	91	25	taxable	taxable	ADJ
cjgl-2661	91	26	income	income	NOUN
cjgl-2661	91	27	and	and	CCONJ
cjgl-2661	91	28	credits	credit	NOUN
cjgl-2661	91	29	,	,	PUNCT
cjgl-2661	91	30	in	in	ADP
cjgl-2661	91	31	most	most	ADJ
cjgl-2661	91	32	cases	case	NOUN
cjgl-2661	91	33	,	,	PUNCT
cjgl-2661	91	34	to	to	ADP
cjgl-2661	91	35	the	the	DET
cjgl-2661	91	36	federal	federal	ADJ
cjgl-2661	91	37	internal	internal	PROPN
cjgl-2661	91	38	revenue	revenue	NOUN
cjgl-2661	91	39	code	code	NOUN
cjgl-2661	91	40	definitions	definition	NOUN
cjgl-2661	91	41	and	and	CCONJ
cjgl-2661	91	42	rules	rule	NOUN
cjgl-2661	91	43	,	,	PUNCT
cjgl-2661	91	44	see	see	VERB
cjgl-2661	91	45	ruth	ruth	PROPN
cjgl-2661	91	46	mason	mason	PROPN
cjgl-2661	91	47	,	,	PUNCT
cjgl-2661	91	48	delegating	delegate	VERB
cjgl-2661	91	49	up	up	ADP
cjgl-2661	91	50	,	,	PUNCT
cjgl-2661	91	51	62	62	NUM
cjgl-2661	91	52	duke	duke	PROPN
cjgl-2661	91	53	l.j	l.j	PROPN
cjgl-2661	91	54	.	.	PUNCT
cjgl-2661	92	1	(	(	PUNCT
cjgl-2661	92	2	forthcoming	forthcoming	ADJ
cjgl-2661	92	3	2013	2013	NUM
cjgl-2661	92	4	)	)	PUNCT
cjgl-2661	92	5	.	.	PUNCT
cjgl-2661	93	1	24.1	24.1	NUM
cjgl-2661	93	2	33	33	NUM
cjgl-2661	93	3	columbia	columbia	PROPN
cjgl-2661	93	4	journal	journal	NOUN
cjgl-2661	93	5	of	of	ADP
cjgl-2661	93	6	gender	gender	NOUN
cjgl-2661	93	7	and	and	CCONJ
cjgl-2661	93	8	law	law	NOUN
cjgl-2661	93	9	relationships	relationship	NOUN
cjgl-2661	93	10	wish	wish	VERB
cjgl-2661	93	11	to	to	PART
cjgl-2661	93	12	treat	treat	VERB
cjgl-2661	93	13	such	such	ADJ
cjgl-2661	93	14	couples	couple	NOUN
cjgl-2661	93	15	as	as	ADP
cjgl-2661	93	16	"	"	PUNCT
cjgl-2661	93	17	married	married	ADJ
cjgl-2661	93	18	"	"	PUNCT
cjgl-2661	93	19	for	for	ADP
cjgl-2661	93	20	state	state	NOUN
cjgl-2661	93	21	income	income	NOUN
cjgl-2661	93	22	tax	tax	NOUN
cjgl-2661	93	23	purposes	purpose	NOUN
cjgl-2661	93	24	(	(	PUNCT
cjgl-2661	93	25	and	and	CCONJ
cjgl-2661	93	26	,	,	PUNCT
cjgl-2661	93	27	thus	thus	ADV
cjgl-2661	93	28	,	,	PUNCT
cjgl-2661	93	29	entitled	entitle	VERB
cjgl-2661	93	30	to	to	PART
cjgl-2661	93	31	elect	elect	VERB
cjgl-2661	93	32	joint	joint	ADJ
cjgl-2661	93	33	filing	filing	NOUN
cjgl-2661	93	34	status	status	NOUN
cjgl-2661	93	35	)	)	PUNCT
cjgl-2661	93	36	,	,	PUNCT
cjgl-2661	93	37	there	there	PRON
cjgl-2661	93	38	will	will	AUX
cjgl-2661	93	39	be	be	AUX
cjgl-2661	93	40	inevitable	inevitable	ADJ
cjgl-2661	93	41	nonconformity	nonconformity	NOUN
cjgl-2661	93	42	between	between	ADP
cjgl-2661	93	43	federal	federal	ADJ
cjgl-2661	93	44	and	and	CCONJ
cjgl-2661	93	45	state	state	NOUN
cjgl-2661	93	46	returns	return	NOUN
cjgl-2661	93	47	,	,	PUNCT
cjgl-2661	93	48	both	both	PRON
cjgl-2661	93	49	for	for	ADP
cjgl-2661	93	50	computing	compute	VERB
cjgl-2661	93	51	taxable	taxable	ADJ
cjgl-2661	93	52	income	income	NOUN
cjgl-2661	93	53	and	and	CCONJ
cjgl-2661	93	54	filing	filing	NOUN
cjgl-2661	93	55	status	status	NOUN
cjgl-2661	93	56	.	.	PUNCT
cjgl-2661	94	1	for	for	ADP
cjgl-2661	94	2	same	same	ADJ
cjgl-2661	94	3	-	-	PUNCT
cjgl-2661	94	4	sex	sex	NOUN
cjgl-2661	94	5	couples	couple	NOUN
cjgl-2661	94	6	,	,	PUNCT
cjgl-2661	94	7	this	this	DET
cjgl-2661	94	8	nonconformity	nonconformity	NOUN
cjgl-2661	94	9	will	will	AUX
cjgl-2661	94	10	produce	produce	VERB
cjgl-2661	94	11	higher	high	ADJ
cjgl-2661	94	12	tax	tax	NOUN
cjgl-2661	94	13	preparation	preparation	NOUN
cjgl-2661	94	14	costs	cost	NOUN
cjgl-2661	94	15	,	,	PUNCT
cjgl-2661	94	16	higher	high	ADJ
cjgl-2661	94	17	state	state	NOUN
cjgl-2661	94	18	audit	audit	NOUN
cjgl-2661	94	19	risks	risk	NOUN
cjgl-2661	94	20	(	(	PUNCT
cjgl-2661	94	21	when	when	SCONJ
cjgl-2661	94	22	states	state	NOUN
cjgl-2661	94	23	are	be	AUX
cjgl-2661	94	24	confused	confuse	VERB
cjgl-2661	94	25	by	by	ADP
cjgl-2661	94	26	differences	difference	NOUN
cjgl-2661	94	27	on	on	ADP
cjgl-2661	94	28	the	the	DET
cjgl-2661	94	29	state	state	NOUN
cjgl-2661	94	30	and	and	CCONJ
cjgl-2661	94	31	federal	federal	ADJ
cjgl-2661	94	32	returns	return	NOUN
cjgl-2661	94	33	)	)	PUNCT
cjgl-2661	94	34	,	,	PUNCT
cjgl-2661	94	35	and	and	CCONJ
cjgl-2661	94	36	more	more	ADJ
cjgl-2661	94	37	expense	expense	NOUN
cjgl-2661	94	38	in	in	ADP
cjgl-2661	94	39	dealing	deal	VERB
cjgl-2661	94	40	with	with	ADP
cjgl-2661	94	41	state	state	NOUN
cjgl-2661	94	42	inquiries	inquiry	NOUN
cjgl-2661	94	43	concerning	concern	VERB
cjgl-2661	94	44	conforming	conform	VERB
cjgl-2661	94	45	changes	change	NOUN
cjgl-2661	94	46	after	after	SCONJ
cjgl-2661	94	47	federal	federal	ADJ
cjgl-2661	94	48	audit	audit	NOUN
cjgl-2661	94	49	changes	change	NOUN
cjgl-2661	94	50	have	have	AUX
cjgl-2661	94	51	been	be	AUX
cjgl-2661	94	52	made	make	VERB
cjgl-2661	94	53	.	.	PUNCT
cjgl-2661	95	1	over	over	ADP
cjgl-2661	95	2	the	the	DET
cjgl-2661	95	3	years	year	NOUN
cjgl-2661	95	4	,	,	PUNCT
cjgl-2661	95	5	conformity	conformity	NOUN
cjgl-2661	95	6	of	of	ADP
cjgl-2661	95	7	state	state	NOUN
cjgl-2661	95	8	personal	personal	ADJ
cjgl-2661	95	9	income	income	NOUN
cjgl-2661	95	10	taxes	taxis	NOUN
cjgl-2661	95	11	to	to	ADP
cjgl-2661	95	12	the	the	DET
cjgl-2661	95	13	federal	federal	ADJ
cjgl-2661	95	14	income	income	NOUN
cjgl-2661	95	15	has	have	AUX
cjgl-2661	95	16	taken	take	VERB
cjgl-2661	95	17	many	many	ADJ
cjgl-2661	95	18	forms	form	NOUN
cjgl-2661	95	19	.	.	PUNCT
cjgl-2661	95	20	"	"	PUNCT
cjgl-2661	96	1	like	like	ADP
cjgl-2661	96	2	the	the	DET
cjgl-2661	96	3	federal	federal	ADJ
cjgl-2661	96	4	government	government	NOUN
cjgl-2661	96	5	,	,	PUNCT
cjgl-2661	96	6	most	most	ADJ
cjgl-2661	96	7	states	state	NOUN
cjgl-2661	96	8	impose	impose	VERB
cjgl-2661	96	9	their	their	PRON
cjgl-2661	96	10	income	income	NOUN
cjgl-2661	96	11	taxes	taxis	NOUN
cjgl-2661	96	12	only	only	ADV
cjgl-2661	96	13	on	on	ADP
cjgl-2661	96	14	"	"	PUNCT
cjgl-2661	96	15	taxable	taxable	ADJ
cjgl-2661	96	16	income	income	NOUN
cjgl-2661	96	17	.	.	PUNCT
cjgl-2661	96	18	"	"	PUNCT
cjgl-2661	97	1	federally	federally	ADV
cjgl-2661	97	2	,	,	PUNCT
cjgl-2661	97	3	taxable	taxable	ADJ
cjgl-2661	97	4	income	income	NOUN
cjgl-2661	97	5	is	be	AUX
cjgl-2661	97	6	a	a	DET
cjgl-2661	97	7	listing	listing	NOUN
cjgl-2661	97	8	of	of	ADP
cjgl-2661	97	9	gross	gross	ADJ
cjgl-2661	97	10	income	income	NOUN
cjgl-2661	97	11	items	item	NOUN
cjgl-2661	97	12	(	(	PUNCT
cjgl-2661	97	13	defined	define	VERB
cjgl-2661	97	14	,	,	PUNCT
cjgl-2661	97	15	excluded	exclude	VERB
cjgl-2661	97	16	,	,	PUNCT
cjgl-2661	97	17	or	or	CCONJ
cjgl-2661	97	18	limited	limit	VERB
cjgl-2661	97	19	in	in	ADP
cjgl-2661	97	20	the	the	DET
cjgl-2661	97	21	internal	internal	ADJ
cjgl-2661	97	22	revenue	revenue	NOUN
cjgl-2661	97	23	code	code	PROPN
cjgl-2661	97	24	)	)	PUNCT
cjgl-2661	97	25	,	,	PUNCT
cjgl-2661	97	26	which	which	PRON
cjgl-2661	97	27	are	be	AUX
cjgl-2661	97	28	then	then	ADV
cjgl-2661	97	29	adjusted	adjust	VERB
cjgl-2661	97	30	by	by	ADP
cjgl-2661	97	31	a	a	DET
cjgl-2661	97	32	number	number	NOUN
cjgl-2661	97	33	of	of	ADP
cjgl-2661	97	34	entries	entry	NOUN
cjgl-2661	97	35	(	(	PUNCT
cjgl-2661	97	36	such	such	ADJ
cjgl-2661	97	37	as	as	ADP
cjgl-2661	97	38	individual	individual	ADJ
cjgl-2661	97	39	retirement	retirement	NOUN
cjgl-2661	97	40	account	account	PROPN
cjgl-2661	97	41	(	(	PUNCT
cjgl-2661	97	42	ira	ira	PROPN
cjgl-2661	97	43	)	)	PUNCT
cjgl-2661	97	44	contributions	contribution	NOUN
cjgl-2661	97	45	and	and	CCONJ
cjgl-2661	97	46	moving	move	VERB
cjgl-2661	97	47	expenses	expense	NOUN
cjgl-2661	97	48	)	)	PUNCT
cjgl-2661	97	49	to	to	PART
cjgl-2661	97	50	get	get	VERB
cjgl-2661	97	51	to	to	ADP
cjgl-2661	97	52	federal	federal	ADJ
cjgl-2661	97	53	adjusted	adjust	VERB
cjgl-2661	97	54	gross	gross	ADJ
cjgl-2661	97	55	income	income	NOUN
cjgl-2661	97	56	,	,	PUNCT
cjgl-2661	97	57	which	which	PRON
cjgl-2661	97	58	is	be	AUX
cjgl-2661	97	59	thereafter	thereafter	ADV
cjgl-2661	97	60	reduced	reduce	VERB
cjgl-2661	97	61	by	by	ADP
cjgl-2661	97	62	(	(	PUNCT
cjgl-2661	97	63	1	1	X
cjgl-2661	97	64	)	)	PUNCT
cjgl-2661	97	65	a	a	DET
cjgl-2661	97	66	standard	standard	ADJ
cjgl-2661	97	67	deduction	deduction	NOUN
cjgl-2661	97	68	or	or	CCONJ
cjgl-2661	97	69	itemized	itemize	VERB
cjgl-2661	97	70	deductions	deduction	NOUN
cjgl-2661	97	71	and	and	CCONJ
cjgl-2661	97	72	(	(	PUNCT
cjgl-2661	97	73	2	2	X
cjgl-2661	97	74	)	)	PUNCT
cjgl-2661	97	75	personal	personal	ADJ
cjgl-2661	97	76	exemptions	exemption	NOUN
cjgl-2661	97	77	.	.	PUNCT
cjgl-2661	98	1	a	a	DET
cjgl-2661	98	2	state	state	NOUN
cjgl-2661	98	3	's	's	PART
cjgl-2661	98	4	taxable	taxable	ADJ
cjgl-2661	98	5	income	income	NOUN
cjgl-2661	98	6	usually	usually	ADV
cjgl-2661	98	7	starts	start	VERB
cjgl-2661	98	8	with	with	ADP
cjgl-2661	98	9	one	one	NUM
cjgl-2661	98	10	or	or	CCONJ
cjgl-2661	98	11	more	more	ADJ
cjgl-2661	98	12	income	income	NOUN
cjgl-2661	98	13	items	item	NOUN
cjgl-2661	98	14	that	that	PRON
cjgl-2661	98	15	are	be	AUX
cjgl-2661	98	16	added	add	VERB
cjgl-2661	98	17	together	together	ADV
cjgl-2661	98	18	.	.	PUNCT
cjgl-2661	99	1	some	some	PRON
cjgl-2661	99	2	of	of	ADP
cjgl-2661	99	3	these	these	DET
cjgl-2661	99	4	income	income	NOUN
cjgl-2661	99	5	items	item	NOUN
cjgl-2661	99	6	are	be	AUX
cjgl-2661	99	7	based	base	VERB
cjgl-2661	99	8	on	on	ADP
cjgl-2661	99	9	federal	federal	ADJ
cjgl-2661	99	10	definitions	definition	NOUN
cjgl-2661	99	11	.	.	PUNCT
cjgl-2661	100	1	for	for	ADP
cjgl-2661	100	2	example	example	NOUN
cjgl-2661	100	3	,	,	PUNCT
cjgl-2661	100	4	the	the	DET
cjgl-2661	100	5	iowa	iowa	PROPN
cjgl-2661	100	6	state	state	PROPN
cjgl-2661	100	7	income	income	NOUN
cjgl-2661	100	8	tax	tax	NOUN
cjgl-2661	100	9	return	return	NOUN
cjgl-2661	100	10	(	(	PUNCT
cjgl-2661	100	11	form	form	NOUN
cjgl-2661	100	12	ia	ia	PROPN
cjgl-2661	100	13	1040	1040	NUM
cjgl-2661	100	14	)	)	PUNCT
cjgl-2661	100	15	explicitly	explicitly	ADV
cjgl-2661	100	16	instructs	instruct	VERB
cjgl-2661	100	17	taxpayers	taxpayer	NOUN
cjgl-2661	100	18	to	to	PART
cjgl-2661	100	19	write	write	VERB
cjgl-2661	100	20	down	down	ADP
cjgl-2661	100	21	the	the	DET
cjgl-2661	100	22	"	"	PUNCT
cjgl-2661	100	23	business	business	NOUN
cjgl-2661	100	24	income/(loss	income/(loss	NOUN
cjgl-2661	100	25	)	)	PUNCT
cjgl-2661	100	26	from	from	ADP
cjgl-2661	100	27	federal	federal	ADJ
cjgl-2661	100	28	schedule	schedule	NOUN
cjgl-2661	100	29	c	c	PROPN
cjgl-2661	100	30	or	or	CCONJ
cjgl-2661	100	31	c	c	NOUN
cjgl-2661	100	32	-	-	PUNCT
cjgl-2661	100	33	ez	ez	NOUN
cjgl-2661	100	34	,	,	PUNCT
cjgl-2661	100	35	"	"	PUNCT
cjgl-2661	100	36	thereby	thereby	ADV
cjgl-2661	100	37	piggybacking	piggyback	VERB
cjgl-2661	100	38	on	on	ADP
cjgl-2661	100	39	all	all	PRON
cjgl-2661	100	40	of	of	ADP
cjgl-2661	100	41	the	the	DET
cjgl-2661	100	42	federal	federal	ADJ
cjgl-2661	100	43	allowable	allowable	ADJ
cjgl-2661	100	44	business	business	NOUN
cjgl-2661	100	45	deductions	deduction	NOUN
cjgl-2661	100	46	and	and	CCONJ
cjgl-2661	100	47	their	their	PRON
cjgl-2661	100	48	limitations	limitation	NOUN
cjgl-2661	100	49	,	,	PUNCT
cjgl-2661	100	50	including	include	VERB
cjgl-2661	100	51	,	,	PUNCT
cjgl-2661	100	52	for	for	ADP
cjgl-2661	100	53	example	example	NOUN
cjgl-2661	100	54	,	,	PUNCT
cjgl-2661	100	55	the	the	DET
cjgl-2661	100	56	50	50	NUM
cjgl-2661	100	57	%	%	NOUN
cjgl-2661	100	58	federal	federal	ADJ
cjgl-2661	100	59	limit	limit	NOUN
cjgl-2661	100	60	on	on	ADP
cjgl-2661	100	61	the	the	DET
cjgl-2661	100	62	deduction	deduction	NOUN
cjgl-2661	100	63	of	of	ADP
cjgl-2661	100	64	meal	meal	NOUN
cjgl-2661	100	65	and	and	CCONJ
cjgl-2661	100	66	entertainment	entertainment	NOUN
cjgl-2661	100	67	expenses	expense	NOUN
cjgl-2661	100	68	at	at	ADP
cjgl-2661	100	69	i.r.c	i.r.c	NOUN
cjgl-2661	100	70	.	.	PUNCT
cjgl-2661	101	1	§	§	PROPN
cjgl-2661	101	2	274(n).12	274(n).12	NUM
cjgl-2661	101	3	thereafter	thereafter	ADV
cjgl-2661	101	4	,	,	PUNCT
cjgl-2661	101	5	iowa	iowa	PROPN
cjgl-2661	101	6	allows	allow	VERB
cjgl-2661	101	7	certain	certain	ADJ
cjgl-2661	101	8	adjustments	adjustment	NOUN
cjgl-2661	101	9	of	of	ADP
cjgl-2661	101	10	its	its	PRON
cjgl-2661	101	11	own	own	ADJ
cjgl-2661	101	12	,	,	PUNCT
cjgl-2661	101	13	such	such	ADJ
cjgl-2661	101	14	as	as	ADP
cjgl-2661	101	15	an	an	DET
cjgl-2661	101	16	"	"	PUNCT
cjgl-2661	101	17	iowa	iowa	PROPN
cjgl-2661	101	18	capital	capital	NOUN
cjgl-2661	101	19	gain	gain	NOUN
cjgl-2661	101	20	deduction	deduction	NOUN
cjgl-2661	101	21	"	"	PUNCT
cjgl-2661	101	22	"	"	PUNCT
cjgl-2661	101	23	and	and	CCONJ
cjgl-2661	101	24	a	a	DET
cjgl-2661	101	25	deduction	deduction	NOUN
cjgl-2661	101	26	for	for	ADP
cjgl-2661	101	27	federal	federal	ADJ
cjgl-2661	101	28	income	income	NOUN
cjgl-2661	101	29	taxes	taxis	NOUN
cjgl-2661	101	30	paid	pay	VERB
cjgl-2661	101	31	,	,	PUNCT
cjgl-2661	101	32	combined	combine	VERB
cjgl-2661	101	33	with	with	ADP
cjgl-2661	101	34	its	its	PRON
cjgl-2661	101	35	own	own	ADJ
cjgl-2661	101	36	standard	standard	ADJ
cjgl-2661	101	37	or	or	CCONJ
cjgl-2661	101	38	itemized	itemize	VERB
cjgl-2661	101	39	deduction	deduction	NOUN
cjgl-2661	101	40	(	(	PUNCT
cjgl-2661	101	41	i.e.	i.e.	X
cjgl-2661	101	42	,	,	PUNCT
cjgl-2661	101	43	all	all	DET
cjgl-2661	101	44	federal	federal	ADJ
cjgl-2661	101	45	itemized	itemize	VERB
cjgl-2661	101	46	deductions	deduction	NOUN
cjgl-2661	101	47	shown	show	VERB
cjgl-2661	101	48	on	on	ADP
cjgl-2661	101	49	federal	federal	ADJ
cjgl-2661	101	50	form	form	NOUN
cjgl-2661	101	51	1040	1040	NUM
cjgl-2661	101	52	schedule	schedule	NOUN
cjgl-2661	101	53	a	a	PRON
cjgl-2661	101	54	except	except	SCONJ
cjgl-2661	101	55	for	for	ADP
cjgl-2661	101	56	those	those	PRON
cjgl-2661	101	57	for	for	ADP
cjgl-2661	101	58	state	state	NOUN
cjgl-2661	101	59	income	income	NOUN
cjgl-2661	101	60	taxes).14	taxes).14	PROPN
cjgl-2661	101	61	the	the	DET
cjgl-2661	101	62	first	first	ADJ
cjgl-2661	101	63	line	line	NOUN
cjgl-2661	101	64	of	of	ADP
cjgl-2661	101	65	other	other	ADJ
cjgl-2661	101	66	states	state	NOUN
cjgl-2661	101	67	'	'	PART
cjgl-2661	101	68	income	income	NOUN
cjgl-2661	101	69	tax	tax	NOUN
cjgl-2661	101	70	returns	return	NOUN
cjgl-2661	101	71	,	,	PUNCT
cjgl-2661	101	72	such	such	ADJ
cjgl-2661	101	73	as	as	ADP
cjgl-2661	101	74	the	the	DET
cjgl-2661	101	75	oregon	oregon	PROPN
cjgl-2661	101	76	form	form	NOUN
cjgl-2661	101	77	40	40	NUM
cjgl-2661	101	78	,	,	PUNCT
cjgl-2661	101	79	is	be	AUX
cjgl-2661	101	80	federal	federal	ADJ
cjgl-2661	101	81	adjusted	adjust	VERB
cjgl-2661	101	82	gross	gross	ADJ
cjgl-2661	101	83	income	income	NOUN
cjgl-2661	101	84	,	,	PUNCT
cjgl-2661	101	85	"	"	PUNCT
cjgl-2661	101	86	which	which	PRON
cjgl-2661	101	87	is	be	AUX
cjgl-2661	101	88	then	then	ADV
cjgl-2661	101	89	adjusted	adjust	VERB
cjgl-2661	101	90	to	to	PART
cjgl-2661	101	91	eliminate	eliminate	VERB
cjgl-2661	101	92	certain	certain	ADJ
cjgl-2661	101	93	items	item	NOUN
cjgl-2661	101	94	(	(	PUNCT
cjgl-2661	101	95	for	for	ADP
cjgl-2661	101	96	example	example	NOUN
cjgl-2661	101	97	,	,	PUNCT
cjgl-2661	101	98	the	the	DET
cjgl-2661	101	99	11	11	NUM
cjgl-2661	101	100	although	although	SCONJ
cjgl-2661	101	101	no	no	DET
cjgl-2661	101	102	state	state	NOUN
cjgl-2661	101	103	does	do	VERB
cjgl-2661	101	104	this	this	PRON
cjgl-2661	101	105	anymore	anymore	ADV
cjgl-2661	101	106	,	,	PUNCT
cjgl-2661	101	107	early	early	ADV
cjgl-2661	101	108	on	on	ADV
cjgl-2661	101	109	,	,	PUNCT
cjgl-2661	101	110	some	some	DET
cjgl-2661	101	111	states	state	NOUN
cjgl-2661	101	112	even	even	ADV
cjgl-2661	101	113	went	go	VERB
cjgl-2661	101	114	to	to	ADP
cjgl-2661	101	115	the	the	DET
cjgl-2661	101	116	extreme	extreme	NOUN
cjgl-2661	101	117	of	of	ADP
cjgl-2661	101	118	making	make	VERB
cjgl-2661	101	119	their	their	PRON
cjgl-2661	101	120	income	income	NOUN
cjgl-2661	101	121	taxes	taxis	NOUN
cjgl-2661	101	122	simply	simply	ADV
cjgl-2661	101	123	a	a	DET
cjgl-2661	101	124	percentage	percentage	NOUN
cjgl-2661	101	125	of	of	ADP
cjgl-2661	101	126	the	the	DET
cjgl-2661	101	127	federal	federal	ADJ
cjgl-2661	101	128	income	income	NOUN
cjgl-2661	101	129	tax	tax	NOUN
cjgl-2661	101	130	.	.	PUNCT
cjgl-2661	102	1	walter	walter	PROPN
cjgl-2661	102	2	hellerstein	hellerstein	PROPN
cjgl-2661	102	3	et	et	PROPN
cjgl-2661	102	4	al	al	PROPN
cjgl-2661	102	5	.	.	PROPN
cjgl-2661	102	6	,	,	PUNCT
cjgl-2661	102	7	state	state	NOUN
cjgl-2661	102	8	and	and	CCONJ
cjgl-2661	102	9	local	local	ADJ
cjgl-2661	102	10	taxation	taxation	NOUN
cjgl-2661	102	11	:	:	PUNCT
cjgl-2661	102	12	cases	case	NOUN
cjgl-2661	102	13	and	and	CCONJ
cjgl-2661	102	14	materials	material	NOUN
cjgl-2661	102	15	347	347	NUM
cjgl-2661	102	16	(	(	PUNCT
cjgl-2661	102	17	9th	9th	ADJ
cjgl-2661	102	18	ed	ed	NOUN
cjgl-2661	102	19	.	.	PUNCT
cjgl-2661	102	20	2009	2009	NUM
cjgl-2661	102	21	)	)	PUNCT
cjgl-2661	102	22	.	.	PUNCT
cjgl-2661	103	1	12	12	NUM
cjgl-2661	103	2	iowa	iowa	PROPN
cjgl-2661	103	3	law	law	NOUN
cjgl-2661	103	4	begins	begin	VERB
cjgl-2661	103	5	with	with	ADP
cjgl-2661	103	6	federal	federal	ADJ
cjgl-2661	103	7	adjusted	adjust	VERB
cjgl-2661	103	8	gross	gross	ADJ
cjgl-2661	103	9	income	income	NOUN
cjgl-2661	103	10	,	,	PUNCT
cjgl-2661	103	11	without	without	ADP
cjgl-2661	103	12	a	a	DET
cjgl-2661	103	13	federal	federal	ADJ
cjgl-2661	103	14	net	net	ADJ
cjgl-2661	103	15	operating	operating	NOUN
cjgl-2661	103	16	loss	loss	NOUN
cjgl-2661	103	17	deduction	deduction	NOUN
cjgl-2661	103	18	,	,	PUNCT
cjgl-2661	103	19	iowa	iowa	PROPN
cjgl-2661	103	20	code	code	PROPN
cjgl-2661	103	21	§	§	PROPN
cjgl-2661	103	22	422.7	422.7	NUM
cjgl-2661	103	23	(	(	PUNCT
cjgl-2661	103	24	2011	2011	NUM
cjgl-2661	103	25	)	)	PUNCT
cjgl-2661	103	26	,	,	PUNCT
cjgl-2661	103	27	but	but	CCONJ
cjgl-2661	103	28	the	the	DET
cjgl-2661	103	29	return	return	NOUN
cjgl-2661	103	30	breaks	break	VERB
cjgl-2661	103	31	out	out	ADP
cjgl-2661	103	32	the	the	DET
cjgl-2661	103	33	items	item	NOUN
cjgl-2661	103	34	comprising	comprise	VERB
cjgl-2661	103	35	federal	federal	ADJ
cjgl-2661	103	36	adjusted	adjust	VERB
cjgl-2661	103	37	gross	gross	ADJ
cjgl-2661	103	38	income	income	NOUN
cjgl-2661	103	39	.	.	PUNCT
cjgl-2661	104	1	13	13	NUM
cjgl-2661	105	1	i	i	PRON
cjgl-2661	105	2	d.	d.	PROPN
cjgl-2661	105	3	§	§	PROPN
cjgl-2661	105	4	422.7(12	422.7(12	PROPN
cjgl-2661	105	5	)	)	PUNCT
cjgl-2661	105	6	.	.	PUNCT
cjgl-2661	106	1	14	14	NUM
cjgl-2661	107	1	i	i	PRON
cjgl-2661	107	2	d.	d.	PROPN
cjgl-2661	107	3	§	§	PROPN
cjgl-2661	107	4	422.9	422.9	NUM
cjgl-2661	107	5	.	.	NOUN
cjgl-2661	107	6	15	15	NUM
cjgl-2661	107	7	the	the	DET
cjgl-2661	107	8	state	state	NOUN
cjgl-2661	107	9	statute	statute	NOUN
cjgl-2661	107	10	actually	actually	ADV
cjgl-2661	107	11	begins	begin	VERB
cjgl-2661	107	12	the	the	DET
cjgl-2661	107	13	determination	determination	NOUN
cjgl-2661	107	14	of	of	ADP
cjgl-2661	107	15	an	an	DET
cjgl-2661	107	16	oregon	oregon	PROPN
cjgl-2661	107	17	resident	resident	NOUN
cjgl-2661	107	18	's	's	PART
cjgl-2661	107	19	"	"	PUNCT
cjgl-2661	107	20	entire	entire	ADJ
cjgl-2661	107	21	taxable	taxable	ADJ
cjgl-2661	107	22	income	income	NOUN
cjgl-2661	107	23	"	"	PUNCT
cjgl-2661	107	24	at	at	ADP
cjgl-2661	107	25	"	"	PUNCT
cjgl-2661	107	26	federal	federal	ADJ
cjgl-2661	107	27	taxable	taxable	ADJ
cjgl-2661	107	28	income	income	NOUN
cjgl-2661	107	29	.	.	PUNCT
cjgl-2661	107	30	"	"	PUNCT
cjgl-2661	108	1	or	or	CCONJ
cjgl-2661	108	2	.	.	PUNCT
cjgl-2661	108	3	rev	rev	PROPN
cjgl-2661	108	4	.	.	PROPN
cjgl-2661	108	5	stat	stat	PROPN
cjgl-2661	108	6	.	.	PUNCT
cjgl-2661	109	1	§	§	PROPN
cjgl-2661	109	2	316.048	316.048	NUM
cjgl-2661	109	3	(	(	PUNCT
cjgl-2661	109	4	1999	1999	NUM
cjgl-2661	109	5	)	)	PUNCT
cjgl-2661	109	6	.	.	PUNCT
cjgl-2661	110	1	24.134	24.134	NUM
cjgl-2661	110	2	columbia	columbia	PROPN
cjgl-2661	110	3	journal	journal	NOUN
cjgl-2661	110	4	of	of	ADP
cjgl-2661	110	5	gender	gender	NOUN
cjgl-2661	110	6	and	and	CCONJ
cjgl-2661	110	7	law	law	NOUN
cjgl-2661	110	8	federally	federally	ADV
cjgl-2661	110	9	taxable	taxable	ADJ
cjgl-2661	110	10	portion	portion	NOUN
cjgl-2661	110	11	of	of	ADP
cjgl-2661	110	12	social	social	ADJ
cjgl-2661	110	13	security	security	NOUN
cjgl-2661	110	14	benefits	benefit	NOUN
cjgl-2661	110	15	)	)	PUNCT
cjgl-2661	110	16	.	.	PUNCT
cjgl-2661	110	17	'	'	PUNCT
cjgl-2661	111	1	6	6	NUM
cjgl-2661	111	2	states	state	NOUN
cjgl-2661	111	3	typically	typically	ADV
cjgl-2661	111	4	also	also	ADV
cjgl-2661	111	5	make	make	VERB
cjgl-2661	111	6	additions	addition	NOUN
cjgl-2661	111	7	to	to	ADP
cjgl-2661	111	8	federal	federal	ADJ
cjgl-2661	111	9	adjusted	adjust	VERB
cjgl-2661	111	10	gross	gross	ADJ
cjgl-2661	111	11	income	income	NOUN
cjgl-2661	111	12	,	,	PUNCT
cjgl-2661	111	13	such	such	ADJ
cjgl-2661	111	14	as	as	ADP
cjgl-2661	111	15	interest	interest	NOUN
cjgl-2661	111	16	from	from	ADP
cjgl-2661	111	17	bonds	bond	NOUN
cjgl-2661	111	18	issued	issue	VERB
cjgl-2661	111	19	by	by	ADP
cjgl-2661	111	20	other	other	ADJ
cjgl-2661	111	21	states	state	NOUN
cjgl-2661	111	22	and	and	CCONJ
cjgl-2661	111	23	out	out	ADP
cjgl-2661	111	24	-	-	PUNCT
cjgl-2661	111	25	of	of	ADP
cjgl-2661	111	26	-	-	PUNCT
cjgl-2661	111	27	state	state	NOUN
cjgl-2661	111	28	localities	locality	NOUN
cjgl-2661	111	29	that	that	PRON
cjgl-2661	111	30	are	be	AUX
cjgl-2661	111	31	normally	normally	ADV
cjgl-2661	111	32	exempt	exempt	ADJ
cjgl-2661	111	33	from	from	ADP
cjgl-2661	111	34	federal	federal	ADJ
cjgl-2661	111	35	income	income	NOUN
cjgl-2661	111	36	taxes	taxis	NOUN
cjgl-2661	111	37	under	under	ADP
cjgl-2661	111	38	i.r.c	i.r.c	NOUN
cjgl-2661	111	39	.	.	PUNCT
cjgl-2661	112	1	§	§	PROPN
cjgl-2661	112	2	103(a	103(a	PROPN
cjgl-2661	112	3	)	)	PUNCT
cjgl-2661	112	4	.	.	PUNCT
cjgl-2661	112	5	"	"	PUNCT
cjgl-2661	113	1	like	like	ADP
cjgl-2661	113	2	the	the	DET
cjgl-2661	113	3	federal	federal	ADJ
cjgl-2661	113	4	government	government	NOUN
cjgl-2661	113	5	,	,	PUNCT
cjgl-2661	113	6	states	state	NOUN
cjgl-2661	113	7	give	give	VERB
cjgl-2661	113	8	credits	credit	NOUN
cjgl-2661	113	9	against	against	ADP
cjgl-2661	113	10	their	their	PRON
cjgl-2661	113	11	income	income	NOUN
cjgl-2661	113	12	taxes	taxis	NOUN
cjgl-2661	113	13	.	.	PUNCT
cjgl-2661	113	14	"	"	PUNCT
cjgl-2661	114	1	all	all	DET
cjgl-2661	114	2	states	state	NOUN
cjgl-2661	114	3	of	of	ADP
cjgl-2661	114	4	residence	residence	NOUN
cjgl-2661	114	5	give	give	VERB
cjgl-2661	114	6	credits	credit	NOUN
cjgl-2661	114	7	for	for	ADP
cjgl-2661	114	8	income	income	NOUN
cjgl-2661	114	9	taxes	taxis	NOUN
cjgl-2661	114	10	paid	pay	VERB
cjgl-2661	114	11	to	to	ADP
cjgl-2661	114	12	other	other	ADJ
cjgl-2661	114	13	states	state	NOUN
cjgl-2661	114	14	on	on	ADP
cjgl-2661	114	15	income	income	NOUN
cjgl-2661	114	16	arising	arise	VERB
cjgl-2661	114	17	in	in	ADP
cjgl-2661	114	18	the	the	DET
cjgl-2661	114	19	other	other	ADJ
cjgl-2661	114	20	states	state	NOUN
cjgl-2661	114	21	-	-	PUNCT
cjgl-2661	114	22	the	the	DET
cjgl-2661	114	23	so	so	ADV
cjgl-2661	114	24	-	-	PUNCT
cjgl-2661	114	25	called	call	VERB
cjgl-2661	114	26	"	"	PUNCT
cjgl-2661	114	27	resident	resident	ADJ
cjgl-2661	114	28	credit	credit	NOUN
cjgl-2661	114	29	.	.	PUNCT
cjgl-2661	115	1	"	"	PUNCT
cjgl-2661	115	2	"	"	PUNCT
cjgl-2661	115	3	they	they	PRON
cjgl-2661	115	4	also	also	ADV
cjgl-2661	115	5	sometimes	sometimes	ADV
cjgl-2661	115	6	give	give	VERB
cjgl-2661	115	7	credits	credit	NOUN
cjgl-2661	115	8	patterned	pattern	VERB
cjgl-2661	115	9	on	on	ADP
cjgl-2661	115	10	or	or	CCONJ
cjgl-2661	115	11	computed	compute	VERB
cjgl-2661	115	12	with	with	ADP
cjgl-2661	115	13	respect	respect	NOUN
cjgl-2661	115	14	to	to	ADP
cjgl-2661	115	15	the	the	DET
cjgl-2661	115	16	amount	amount	NOUN
cjgl-2661	115	17	of	of	ADP
cjgl-2661	115	18	federal	federal	ADJ
cjgl-2661	115	19	credits	credit	NOUN
cjgl-2661	115	20	.	.	PUNCT
cjgl-2661	116	1	the	the	DET
cjgl-2661	116	2	federal	federal	ADJ
cjgl-2661	116	3	earned	earn	VERB
cjgl-2661	116	4	income	income	NOUN
cjgl-2661	116	5	tax	tax	NOUN
cjgl-2661	116	6	credit	credit	NOUN
cjgl-2661	116	7	(	(	PUNCT
cjgl-2661	116	8	"	"	PUNCT
cjgl-2661	116	9	eitc	eitc	NOUN
cjgl-2661	116	10	"	"	PUNCT
cjgl-2661	116	11	)	)	PUNCT
cjgl-2661	116	12	at	at	ADP
cjgl-2661	116	13	i.r.c	i.r.c	NOUN
cjgl-2661	116	14	.	.	PUNCT
cjgl-2661	117	1	§	§	PROPN
cjgl-2661	117	2	32	32	NUM
cjgl-2661	117	3	is	be	AUX
cjgl-2661	117	4	such	such	DET
cjgl-2661	117	5	a	a	DET
cjgl-2661	117	6	popular	popular	ADJ
cjgl-2661	117	7	anti	anti	ADJ
cjgl-2661	117	8	-	-	ADJ
cjgl-2661	117	9	poverty	poverty	ADJ
cjgl-2661	117	10	"	"	PUNCT
cjgl-2661	117	11	refundable	refundable	ADJ
cjgl-2661	117	12	credit	credit	NOUN
cjgl-2661	117	13	"	"	PUNCT
cjgl-2661	117	14	that	that	SCONJ
cjgl-2661	117	15	some	some	DET
cjgl-2661	117	16	states	state	NOUN
cjgl-2661	117	17	give	give	VERB
cjgl-2661	117	18	a	a	DET
cjgl-2661	117	19	similar	similar	ADJ
cjgl-2661	117	20	credit	credit	NOUN
cjgl-2661	117	21	that	that	PRON
cjgl-2661	117	22	is	be	AUX
cjgl-2661	117	23	simply	simply	ADV
cjgl-2661	117	24	a	a	DET
cjgl-2661	117	25	percentage	percentage	NOUN
cjgl-2661	117	26	of	of	ADP
cjgl-2661	117	27	the	the	DET
cjgl-2661	117	28	federal	federal	ADJ
cjgl-2661	117	29	credit	credit	NOUN
cjgl-2661	117	30	allowed	allow	VERB
cjgl-2661	117	31	the	the	DET
cjgl-2661	117	32	taxpayer.20	taxpayer.20	NOUN
cjgl-2661	117	33	to	to	PART
cjgl-2661	117	34	make	make	VERB
cjgl-2661	117	35	sure	sure	ADJ
cjgl-2661	117	36	that	that	SCONJ
cjgl-2661	117	37	the	the	DET
cjgl-2661	117	38	state	state	NOUN
cjgl-2661	117	39	taxing	tax	VERB
cjgl-2661	117	40	authority	authority	NOUN
cjgl-2661	117	41	gets	get	VERB
cjgl-2661	117	42	the	the	DET
cjgl-2661	117	43	federal	federal	ADJ
cjgl-2661	117	44	audit	audit	NOUN
cjgl-2661	117	45	adjustment	adjustment	NOUN
cjgl-2661	117	46	information	information	NOUN
cjgl-2661	117	47	,	,	PUNCT
cjgl-2661	117	48	typical	typical	ADJ
cjgl-2661	117	49	state	state	NOUN
cjgl-2661	117	50	income	income	NOUN
cjgl-2661	117	51	tax	tax	NOUN
cjgl-2661	117	52	laws	law	NOUN
cjgl-2661	117	53	provide	provide	VERB
cjgl-2661	117	54	that	that	SCONJ
cjgl-2661	117	55	the	the	DET
cjgl-2661	117	56	taxpayer	taxpayer	NOUN
cjgl-2661	117	57	must	must	AUX
cjgl-2661	117	58	notify	notify	VERB
cjgl-2661	117	59	the	the	DET
cjgl-2661	117	60	state	state	NOUN
cjgl-2661	117	61	taxing	tax	VERB
cjgl-2661	117	62	authority	authority	NOUN
cjgl-2661	117	63	of	of	ADP
cjgl-2661	117	64	any	any	DET
cjgl-2661	117	65	"	"	PUNCT
cjgl-2661	117	66	final	final	ADJ
cjgl-2661	117	67	federal	federal	ADJ
cjgl-2661	117	68	change	change	NOUN
cjgl-2661	117	69	"	"	PUNCT
cjgl-2661	117	70	within	within	ADP
cjgl-2661	117	71	a	a	DET
cjgl-2661	117	72	period	period	NOUN
cjgl-2661	117	73	ranging	range	VERB
cjgl-2661	117	74	from	from	ADP
cjgl-2661	117	75	sixty	sixty	NUM
cjgl-2661	117	76	days	day	NOUN
cjgl-2661	117	77	to	to	ADP
cjgl-2661	117	78	a	a	DET
cjgl-2661	117	79	year.2	year.2	NOUN
cjgl-2661	117	80	'	'	PART
cjgl-2661	117	81	state	state	NOUN
cjgl-2661	117	82	16	16	NUM
cjgl-2661	117	83	i	i	PROPN
cjgl-2661	117	84	d.	d.	PROPN
cjgl-2661	117	85	§	§	PROPN
cjgl-2661	117	86	316.054	316.054	NUM
cjgl-2661	117	87	(	(	PUNCT
cjgl-2661	117	88	1997	1997	NUM
cjgl-2661	117	89	)	)	PUNCT
cjgl-2661	117	90	.	.	PUNCT
cjgl-2661	118	1	17	17	NUM
cjgl-2661	118	2	the	the	DET
cjgl-2661	118	3	u.s	u.s	PROPN
cjgl-2661	118	4	.	.	PROPN
cjgl-2661	118	5	supreme	supreme	PROPN
cjgl-2661	118	6	court	court	PROPN
cjgl-2661	118	7	has	have	AUX
cjgl-2661	118	8	held	hold	VERB
cjgl-2661	118	9	that	that	SCONJ
cjgl-2661	118	10	the	the	DET
cjgl-2661	118	11	practice	practice	NOUN
cjgl-2661	118	12	of	of	ADP
cjgl-2661	118	13	states	state	NOUN
cjgl-2661	118	14	imposing	impose	VERB
cjgl-2661	118	15	income	income	NOUN
cjgl-2661	118	16	taxes	taxis	NOUN
cjgl-2661	118	17	on	on	ADP
cjgl-2661	118	18	interest	interest	NOUN
cjgl-2661	118	19	paid	pay	VERB
cjgl-2661	118	20	by	by	ADP
cjgl-2661	118	21	other	other	ADJ
cjgl-2661	118	22	states	state	NOUN
cjgl-2661	118	23	and	and	CCONJ
cjgl-2661	118	24	out	out	ADP
cjgl-2661	118	25	-	-	PUNCT
cjgl-2661	118	26	of	of	ADP
cjgl-2661	118	27	-	-	PUNCT
cjgl-2661	118	28	state	state	NOUN
cjgl-2661	118	29	localities	locality	NOUN
cjgl-2661	118	30	on	on	ADP
cjgl-2661	118	31	their	their	PRON
cjgl-2661	118	32	bonds	bond	NOUN
cjgl-2661	118	33	does	do	AUX
cjgl-2661	118	34	not	not	PART
cjgl-2661	118	35	violate	violate	VERB
cjgl-2661	118	36	the	the	DET
cjgl-2661	118	37	commerce	commerce	NOUN
cjgl-2661	118	38	clause	clause	NOUN
cjgl-2661	118	39	.	.	PUNCT
cjgl-2661	119	1	dep't	dep't	NOUN
cjgl-2661	119	2	of	of	ADP
cjgl-2661	119	3	revenue	revenue	NOUN
cjgl-2661	119	4	of	of	ADP
cjgl-2661	119	5	ky	ky	PROPN
cjgl-2661	119	6	.	.	PUNCT
cjgl-2661	120	1	v.	v.	PROPN
cjgl-2661	120	2	davis	davis	PROPN
cjgl-2661	120	3	,	,	PUNCT
cjgl-2661	120	4	553	553	NUM
cjgl-2661	120	5	u.s	u.s	PROPN
cjgl-2661	120	6	.	.	PROPN
cjgl-2661	120	7	328	328	NUM
cjgl-2661	120	8	,	,	PUNCT
cjgl-2661	120	9	328	328	NUM
cjgl-2661	120	10	(	(	PUNCT
cjgl-2661	120	11	2008	2008	NUM
cjgl-2661	120	12	)	)	PUNCT
cjgl-2661	120	13	.	.	PUNCT
cjgl-2661	121	1	18	18	NUM
cjgl-2661	121	2	the	the	DET
cjgl-2661	121	3	difference	difference	NOUN
cjgl-2661	121	4	between	between	ADP
cjgl-2661	121	5	a	a	DET
cjgl-2661	121	6	tax	tax	NOUN
cjgl-2661	121	7	deduction	deduction	NOUN
cjgl-2661	121	8	and	and	CCONJ
cjgl-2661	121	9	a	a	DET
cjgl-2661	121	10	credit	credit	NOUN
cjgl-2661	121	11	in	in	ADP
cjgl-2661	121	12	computing	compute	VERB
cjgl-2661	121	13	one	one	NUM
cjgl-2661	121	14	's	's	PART
cjgl-2661	121	15	income	income	NOUN
cjgl-2661	121	16	tax	tax	NOUN
cjgl-2661	121	17	is	be	AUX
cjgl-2661	121	18	quite	quite	ADV
cjgl-2661	121	19	significant	significant	ADJ
cjgl-2661	121	20	:	:	PUNCT
cjgl-2661	121	21	credits	credit	NOUN
cjgl-2661	121	22	are	be	AUX
cjgl-2661	121	23	usually	usually	ADV
cjgl-2661	121	24	far	far	ADV
cjgl-2661	121	25	more	more	ADV
cjgl-2661	121	26	valuable	valuable	ADJ
cjgl-2661	121	27	.	.	PUNCT
cjgl-2661	122	1	for	for	ADP
cjgl-2661	122	2	example	example	NOUN
cjgl-2661	122	3	,	,	PUNCT
cjgl-2661	122	4	imagine	imagine	VERB
cjgl-2661	122	5	a	a	DET
cjgl-2661	122	6	person	person	NOUN
cjgl-2661	122	7	who	who	PRON
cjgl-2661	122	8	could	could	AUX
cjgl-2661	122	9	choose	choose	VERB
cjgl-2661	122	10	between	between	ADP
cjgl-2661	122	11	taking	take	VERB
cjgl-2661	122	12	a	a	DET
cjgl-2661	122	13	$	$	SYM
cjgl-2661	122	14	100	100	NUM
cjgl-2661	122	15	tax	tax	NOUN
cjgl-2661	122	16	deduction	deduction	NOUN
cjgl-2661	122	17	and	and	CCONJ
cjgl-2661	122	18	a	a	DET
cjgl-2661	122	19	$	$	SYM
cjgl-2661	122	20	100	100	NUM
cjgl-2661	122	21	credit	credit	NOUN
cjgl-2661	122	22	on	on	ADP
cjgl-2661	122	23	her	her	PRON
cjgl-2661	122	24	state	state	NOUN
cjgl-2661	122	25	tax	tax	NOUN
cjgl-2661	122	26	return	return	NOUN
cjgl-2661	122	27	.	.	PUNCT
cjgl-2661	123	1	assume	assume	VERB
cjgl-2661	123	2	that	that	SCONJ
cjgl-2661	123	3	the	the	DET
cjgl-2661	123	4	state	state	NOUN
cjgl-2661	123	5	tax	tax	NOUN
cjgl-2661	123	6	rate	rate	NOUN
cjgl-2661	123	7	is	be	AUX
cjgl-2661	123	8	6	6	NUM
cjgl-2661	123	9	%	%	NOUN
cjgl-2661	123	10	.	.	PUNCT
cjgl-2661	124	1	a	a	DET
cjgl-2661	124	2	$	$	SYM
cjgl-2661	124	3	100	100	NUM
cjgl-2661	124	4	deduction	deduction	NOUN
cjgl-2661	124	5	would	would	AUX
cjgl-2661	124	6	,	,	PUNCT
cjgl-2661	124	7	at	at	ADP
cjgl-2661	124	8	most	most	ADJ
cjgl-2661	124	9	,	,	PUNCT
cjgl-2661	124	10	reduce	reduce	VERB
cjgl-2661	124	11	her	her	PRON
cjgl-2661	124	12	taxable	taxable	ADJ
cjgl-2661	124	13	income	income	NOUN
cjgl-2661	124	14	by	by	ADP
cjgl-2661	124	15	$	$	SYM
cjgl-2661	124	16	100	100	NUM
cjgl-2661	124	17	and	and	CCONJ
cjgl-2661	124	18	thereby	thereby	ADV
cjgl-2661	124	19	reduce	reduce	VERB
cjgl-2661	124	20	her	her	PRON
cjgl-2661	124	21	tax	tax	NOUN
cjgl-2661	124	22	on	on	ADP
cjgl-2661	124	23	that	that	DET
cjgl-2661	124	24	taxable	taxable	ADJ
cjgl-2661	124	25	income	income	NOUN
cjgl-2661	124	26	by	by	ADP
cjgl-2661	124	27	$	$	SYM
cjgl-2661	124	28	6	6	NUM
cjgl-2661	124	29	.	.	PUNCT
cjgl-2661	125	1	by	by	ADP
cjgl-2661	125	2	contrast	contrast	NOUN
cjgl-2661	125	3	,	,	PUNCT
cjgl-2661	125	4	a	a	DET
cjgl-2661	125	5	credit	credit	NOUN
cjgl-2661	125	6	of	of	ADP
cjgl-2661	125	7	$	$	SYM
cjgl-2661	125	8	100	100	NUM
cjgl-2661	125	9	could	could	AUX
cjgl-2661	125	10	actually	actually	ADV
cjgl-2661	125	11	save	save	VERB
cjgl-2661	125	12	her	she	PRON
cjgl-2661	125	13	$	$	SYM
cjgl-2661	125	14	100	100	NUM
cjgl-2661	125	15	,	,	PUNCT
cjgl-2661	125	16	not	not	PART
cjgl-2661	125	17	$	$	SYM
cjgl-2661	125	18	6	6	NUM
cjgl-2661	125	19	.	.	PUNCT
cjgl-2661	126	1	thus	thus	ADV
cjgl-2661	126	2	,	,	PUNCT
cjgl-2661	126	3	if	if	SCONJ
cjgl-2661	126	4	her	her	PRON
cjgl-2661	126	5	tax	tax	NOUN
cjgl-2661	126	6	would	would	AUX
cjgl-2661	126	7	otherwise	otherwise	ADV
cjgl-2661	126	8	have	have	AUX
cjgl-2661	126	9	been	be	AUX
cjgl-2661	126	10	$	$	SYM
cjgl-2661	126	11	800	800	NUM
cjgl-2661	126	12	,	,	PUNCT
cjgl-2661	126	13	the	the	DET
cjgl-2661	126	14	credit	credit	NOUN
cjgl-2661	126	15	would	would	AUX
cjgl-2661	126	16	reduce	reduce	VERB
cjgl-2661	126	17	her	her	PRON
cjgl-2661	126	18	tax	tax	NOUN
cjgl-2661	126	19	to	to	ADP
cjgl-2661	126	20	$	$	SYM
cjgl-2661	126	21	700	700	NUM
cjgl-2661	126	22	.	.	PUNCT
cjgl-2661	127	1	most	most	ADJ
cjgl-2661	127	2	tax	tax	NOUN
cjgl-2661	127	3	credits	credit	NOUN
cjgl-2661	127	4	are	be	AUX
cjgl-2661	127	5	"	"	PUNCT
cjgl-2661	127	6	nonrefundable"-i.e	nonrefundable"-i.e	PROPN
cjgl-2661	127	7	.	.	PUNCT
cjgl-2661	128	1	,	,	PUNCT
cjgl-2661	128	2	they	they	PRON
cjgl-2661	128	3	can	can	AUX
cjgl-2661	128	4	be	be	AUX
cjgl-2661	128	5	used	use	VERB
cjgl-2661	128	6	to	to	PART
cjgl-2661	128	7	bring	bring	VERB
cjgl-2661	128	8	the	the	DET
cjgl-2661	128	9	total	total	ADJ
cjgl-2661	128	10	tax	tax	NOUN
cjgl-2661	128	11	down	down	ADP
cjgl-2661	128	12	to	to	ADP
cjgl-2661	128	13	zero	zero	NUM
cjgl-2661	128	14	,	,	PUNCT
cjgl-2661	128	15	but	but	CCONJ
cjgl-2661	128	16	not	not	PART
cjgl-2661	128	17	below	below	ADV
cjgl-2661	128	18	.	.	PUNCT
cjgl-2661	129	1	such	such	DET
cjgl-2661	129	2	a	a	DET
cjgl-2661	129	3	nonrefundable	nonrefundable	ADJ
cjgl-2661	129	4	federal	federal	ADJ
cjgl-2661	129	5	credit	credit	NOUN
cjgl-2661	129	6	is	be	AUX
cjgl-2661	129	7	the	the	DET
cjgl-2661	129	8	i.r.c	i.r.c	NOUN
cjgl-2661	129	9	.	.	PUNCT
cjgl-2661	130	1	§	§	PROPN
cjgl-2661	130	2	21	21	NUM
cjgl-2661	130	3	credit	credit	NOUN
cjgl-2661	130	4	for	for	ADP
cjgl-2661	130	5	dependent	dependent	ADJ
cjgl-2661	130	6	care	care	NOUN
cjgl-2661	130	7	services	service	NOUN
cjgl-2661	130	8	often	often	ADV
cjgl-2661	130	9	used	use	VERB
cjgl-2661	130	10	by	by	ADP
cjgl-2661	130	11	taxpayers	taxpayer	NOUN
cjgl-2661	130	12	who	who	PRON
cjgl-2661	130	13	work	work	VERB
cjgl-2661	130	14	and	and	CCONJ
cjgl-2661	130	15	so	so	ADV
cjgl-2661	130	16	must	must	AUX
cjgl-2661	130	17	spend	spend	VERB
cjgl-2661	130	18	money	money	NOUN
cjgl-2661	130	19	to	to	PART
cjgl-2661	130	20	obtain	obtain	VERB
cjgl-2661	130	21	day	day	NOUN
cjgl-2661	130	22	care	care	NOUN
cjgl-2661	130	23	services	service	NOUN
cjgl-2661	130	24	for	for	ADP
cjgl-2661	130	25	their	their	PRON
cjgl-2661	130	26	young	young	ADJ
cjgl-2661	130	27	children	child	NOUN
cjgl-2661	130	28	.	.	PUNCT
cjgl-2661	131	1	but	but	CCONJ
cjgl-2661	131	2	,	,	PUNCT
cjgl-2661	131	3	other	other	ADJ
cjgl-2661	131	4	credits	credit	NOUN
cjgl-2661	131	5	are	be	AUX
cjgl-2661	131	6	"	"	PUNCT
cjgl-2661	131	7	refundable	refundable	ADJ
cjgl-2661	131	8	,	,	PUNCT
cjgl-2661	131	9	"	"	PUNCT
cjgl-2661	131	10	such	such	ADJ
cjgl-2661	131	11	as	as	ADP
cjgl-2661	131	12	the	the	DET
cjgl-2661	131	13	earned	earn	VERB
cjgl-2661	131	14	income	income	NOUN
cjgl-2661	131	15	tax	tax	NOUN
cjgl-2661	131	16	credit	credit	NOUN
cjgl-2661	131	17	of	of	ADP
cjgl-2661	131	18	i.r.c	i.r.c	NOUN
cjgl-2661	131	19	.	.	PUNCT
cjgl-2661	132	1	§	§	PROPN
cjgl-2661	132	2	32	32	NUM
cjgl-2661	132	3	,	,	PUNCT
cjgl-2661	132	4	designed	design	VERB
cjgl-2661	132	5	to	to	PART
cjgl-2661	132	6	assist	assist	VERB
cjgl-2661	132	7	low	low	ADJ
cjgl-2661	132	8	-	-	PUNCT
cjgl-2661	132	9	income	income	NOUN
cjgl-2661	132	10	taxpayers	taxpayer	NOUN
cjgl-2661	132	11	.	.	PUNCT
cjgl-2661	133	1	if	if	SCONJ
cjgl-2661	133	2	a	a	DET
cjgl-2661	133	3	low	low	ADJ
cjgl-2661	133	4	-	-	PUNCT
cjgl-2661	133	5	income	income	NOUN
cjgl-2661	133	6	taxpayer	taxpayer	NOUN
cjgl-2661	133	7	had	have	AUX
cjgl-2661	133	8	computed	compute	VERB
cjgl-2661	133	9	her	her	PRON
cjgl-2661	133	10	tax	tax	NOUN
cjgl-2661	133	11	to	to	PART
cjgl-2661	133	12	be	be	AUX
cjgl-2661	133	13	only	only	ADV
cjgl-2661	133	14	$	$	SYM
cjgl-2661	133	15	70	70	NUM
cjgl-2661	133	16	,	,	PUNCT
cjgl-2661	133	17	then	then	ADV
cjgl-2661	133	18	a	a	DET
cjgl-2661	133	19	refundable	refundable	ADJ
cjgl-2661	133	20	credit	credit	NOUN
cjgl-2661	133	21	of	of	ADP
cjgl-2661	133	22	$	$	SYM
cjgl-2661	133	23	100	100	NUM
cjgl-2661	133	24	would	would	AUX
cjgl-2661	133	25	not	not	PART
cjgl-2661	133	26	only	only	ADV
cjgl-2661	133	27	bring	bring	VERB
cjgl-2661	133	28	her	her	PRON
cjgl-2661	133	29	tax	tax	NOUN
cjgl-2661	133	30	down	down	ADP
cjgl-2661	133	31	to	to	ADP
cjgl-2661	133	32	zero	zero	NUM
cjgl-2661	133	33	,	,	PUNCT
cjgl-2661	133	34	but	but	CCONJ
cjgl-2661	133	35	produce	produce	VERB
cjgl-2661	133	36	a	a	DET
cjgl-2661	133	37	deemed	deem	VERB
cjgl-2661	133	38	overpayment	overpayment	NOUN
cjgl-2661	133	39	of	of	ADP
cjgl-2661	133	40	$	$	SYM
cjgl-2661	133	41	30	30	NUM
cjgl-2661	133	42	,	,	PUNCT
cjgl-2661	133	43	which	which	PRON
cjgl-2661	133	44	would	would	AUX
cjgl-2661	133	45	be	be	AUX
cjgl-2661	133	46	refunded	refund	VERB
cjgl-2661	133	47	.	.	PUNCT
cjgl-2661	134	1	i.r.c	i.r.c	NOUN
cjgl-2661	134	2	.	.	PUNCT
cjgl-2661	135	1	§	§	PROPN
cjgl-2661	135	2	§	§	PROPN
cjgl-2661	135	3	6401(b)(1	6401(b)(1	NUM
cjgl-2661	135	4	)	)	PUNCT
cjgl-2661	135	5	,	,	PUNCT
cjgl-2661	135	6	6402(a	6402(a	NOUN
cjgl-2661	135	7	)	)	PUNCT
cjgl-2661	135	8	(	(	PUNCT
cjgl-2661	135	9	2006	2006	NUM
cjgl-2661	135	10	)	)	PUNCT
cjgl-2661	135	11	.	.	PUNCT
cjgl-2661	136	1	in	in	ADP
cjgl-2661	136	2	effect	effect	NOUN
cjgl-2661	136	3	,	,	PUNCT
cjgl-2661	136	4	a	a	DET
cjgl-2661	136	5	refundable	refundable	ADJ
cjgl-2661	136	6	credit	credit	NOUN
cjgl-2661	136	7	is	be	AUX
cjgl-2661	136	8	treated	treat	VERB
cjgl-2661	136	9	as	as	SCONJ
cjgl-2661	136	10	if	if	SCONJ
cjgl-2661	136	11	it	it	PRON
cjgl-2661	136	12	had	have	AUX
cjgl-2661	136	13	been	be	AUX
cjgl-2661	136	14	a	a	DET
cjgl-2661	136	15	payment	payment	NOUN
cjgl-2661	136	16	made	make	VERB
cjgl-2661	136	17	by	by	ADP
cjgl-2661	136	18	the	the	DET
cjgl-2661	136	19	taxpayer	taxpayer	NOUN
cjgl-2661	136	20	.	.	PUNCT
cjgl-2661	137	1	see	see	VERB
cjgl-2661	137	2	sorenson	sorenson	PROPN
cjgl-2661	137	3	v.	v.	ADP
cjgl-2661	137	4	sec'y	sec'y	PROPN
cjgl-2661	137	5	of	of	ADP
cjgl-2661	137	6	treasury	treasury	PROPN
cjgl-2661	137	7	,	,	PUNCT
cjgl-2661	137	8	475	475	NUM
cjgl-2661	137	9	u.s	u.s	PROPN
cjgl-2661	137	10	.	.	PROPN
cjgl-2661	137	11	851	851	NUM
cjgl-2661	137	12	,	,	PUNCT
cjgl-2661	137	13	863	863	NUM
cjgl-2661	137	14	(	(	PUNCT
cjgl-2661	137	15	1986	1986	NUM
cjgl-2661	137	16	)	)	PUNCT
cjgl-2661	137	17	(	(	PUNCT
cjgl-2661	137	18	"	"	PUNCT
cjgl-2661	137	19	[	[	X
cjgl-2661	137	20	t]o	t]o	ADP
cjgl-2661	137	21	the	the	DET
cjgl-2661	137	22	extent	extent	NOUN
cjgl-2661	137	23	an	an	DET
cjgl-2661	137	24	excess	excess	ADJ
cjgl-2661	137	25	earned	earn	VERB
cjgl-2661	137	26	-	-	PUNCT
cjgl-2661	137	27	income	income	NOUN
cjgl-2661	137	28	credit	credit	NOUN
cjgl-2661	137	29	is	be	AUX
cjgl-2661	137	30	'	'	PUNCT
cjgl-2661	137	31	payable	payable	ADJ
cjgl-2661	137	32	'	'	PUNCT
cjgl-2661	137	33	to	to	ADP
cjgl-2661	137	34	an	an	DET
cjgl-2661	137	35	individual	individual	NOUN
cjgl-2661	137	36	,	,	PUNCT
cjgl-2661	137	37	it	it	PRON
cjgl-2661	137	38	is	be	AUX
cjgl-2661	137	39	payable	payable	ADJ
cjgl-2661	137	40	as	as	SCONJ
cjgl-2661	137	41	if	if	SCONJ
cjgl-2661	137	42	it	it	PRON
cjgl-2661	137	43	were	be	AUX
cjgl-2661	137	44	a	a	DET
cjgl-2661	137	45	refund	refund	NOUN
cjgl-2661	137	46	of	of	ADP
cjgl-2661	137	47	tax	tax	NOUN
cjgl-2661	137	48	paid	pay	VERB
cjgl-2661	137	49	.	.	PUNCT
cjgl-2661	137	50	"	"	PUNCT
cjgl-2661	137	51	)	)	PUNCT
cjgl-2661	138	1	(	(	PUNCT
cjgl-2661	138	2	emphasis	emphasis	NOUN
cjgl-2661	138	3	in	in	ADP
cjgl-2661	138	4	original	original	ADJ
cjgl-2661	138	5	)	)	PUNCT
cjgl-2661	138	6	.	.	PUNCT
cjgl-2661	139	1	19	19	NUM
cjgl-2661	139	2	hellerstein	hellerstein	NOUN
cjgl-2661	139	3	et	et	PROPN
cjgl-2661	139	4	al	al	PROPN
cjgl-2661	139	5	.	.	PROPN
cjgl-2661	139	6	,	,	PUNCT
cjgl-2661	139	7	supra	supra	PROPN
cjgl-2661	139	8	note	note	PROPN
cjgl-2661	139	9	11	11	NUM
cjgl-2661	139	10	,	,	PUNCT
cjgl-2661	139	11	at	at	ADP
cjgl-2661	139	12	397	397	NUM
cjgl-2661	139	13	(	(	PUNCT
cjgl-2661	139	14	"	"	PUNCT
cjgl-2661	139	15	[	[	X
cjgl-2661	139	16	e]very	e]very	ADP
cjgl-2661	139	17	state	state	NOUN
cjgl-2661	139	18	with	with	ADP
cjgl-2661	139	19	a	a	DET
cjgl-2661	139	20	broad	broad	ADV
cjgl-2661	139	21	-	-	PUNCT
cjgl-2661	139	22	based	base	VERB
cjgl-2661	139	23	personal	personal	ADJ
cjgl-2661	139	24	income	income	NOUN
cjgl-2661	139	25	tax	tax	NOUN
cjgl-2661	139	26	provides	provide	VERB
cjgl-2661	139	27	a	a	DET
cjgl-2661	139	28	credit	credit	NOUN
cjgl-2661	139	29	for	for	ADP
cjgl-2661	139	30	taxes	taxis	NOUN
cjgl-2661	139	31	that	that	PRON
cjgl-2661	139	32	their	their	PRON
cjgl-2661	139	33	residents	resident	NOUN
cjgl-2661	139	34	pay	pay	VERB
cjgl-2661	139	35	to	to	ADP
cjgl-2661	139	36	other	other	ADJ
cjgl-2661	139	37	states	state	NOUN
cjgl-2661	139	38	.	.	PUNCT
cjgl-2661	139	39	"	"	PUNCT
cjgl-2661	139	40	)	)	PUNCT
cjgl-2661	139	41	.	.	PUNCT
cjgl-2661	140	1	20	20	NUM
cjgl-2661	140	2	for	for	ADP
cjgl-2661	140	3	example	example	NOUN
cjgl-2661	140	4	,	,	PUNCT
cjgl-2661	140	5	the	the	DET
cjgl-2661	140	6	iowa	iowa	PROPN
cjgl-2661	140	7	credit	credit	NOUN
cjgl-2661	140	8	is	be	AUX
cjgl-2661	140	9	7	7	NUM
cjgl-2661	140	10	%	%	NOUN
cjgl-2661	140	11	of	of	ADP
cjgl-2661	140	12	the	the	DET
cjgl-2661	140	13	eitc	eitc	PROPN
cjgl-2661	140	14	,	,	PUNCT
cjgl-2661	140	15	iowa	iowa	PROPN
cjgl-2661	140	16	code	code	PROPN
cjgl-2661	140	17	§	§	PROPN
cjgl-2661	140	18	422.12b(l	422.12b(l	PROPN
cjgl-2661	140	19	)	)	PUNCT
cjgl-2661	140	20	,	,	PUNCT
cjgl-2661	140	21	and	and	CCONJ
cjgl-2661	140	22	the	the	DET
cjgl-2661	140	23	new	new	PROPN
cjgl-2661	140	24	york	york	PROPN
cjgl-2661	140	25	state	state	PROPN
cjgl-2661	140	26	credit	credit	NOUN
cjgl-2661	140	27	is	be	AUX
cjgl-2661	140	28	,	,	PUNCT
cjgl-2661	140	29	generally	generally	ADV
cjgl-2661	140	30	,	,	PUNCT
cjgl-2661	140	31	30	30	NUM
cjgl-2661	140	32	%	%	NOUN
cjgl-2661	140	33	of	of	ADP
cjgl-2661	140	34	the	the	DET
cjgl-2661	140	35	eitc	eitc	PROPN
cjgl-2661	140	36	,	,	PUNCT
cjgl-2661	140	37	n.y	n.y	PROPN
cjgl-2661	140	38	.	.	PROPN
cjgl-2661	140	39	tax	tax	NOUN
cjgl-2661	140	40	law	law	NOUN
cjgl-2661	140	41	§	§	PROPN
cjgl-2661	140	42	606(d	606(d	PROPN
cjgl-2661	140	43	)	)	PUNCT
cjgl-2661	140	44	(	(	PUNCT
cjgl-2661	140	45	mckinney	mckinney	NOUN
cjgl-2661	140	46	2006	2006	NUM
cjgl-2661	140	47	)	)	PUNCT
cjgl-2661	140	48	.	.	PUNCT
cjgl-2661	141	1	21	21	NUM
cjgl-2661	141	2	see	see	VERB
cjgl-2661	141	3	,	,	PUNCT
cjgl-2661	141	4	e.g.	e.g.	ADV
cjgl-2661	141	5	,	,	PUNCT
cjgl-2661	141	6	cal	cal	PROPN
cjgl-2661	141	7	.	.	PUNCT
cjgl-2661	142	1	rev	rev	PROPN
cjgl-2661	142	2	.	.	PROPN
cjgl-2661	142	3	&	&	CCONJ
cjgl-2661	142	4	tax	tax	PROPN
cjgl-2661	142	5	code	code	PROPN
cjgl-2661	142	6	§	§	PROPN
cjgl-2661	142	7	18622(a	18622(a	PROPN
cjgl-2661	142	8	)	)	PUNCT
cjgl-2661	142	9	(	(	PUNCT
cjgl-2661	142	10	west	west	NOUN
cjgl-2661	142	11	2004	2004	NUM
cjgl-2661	142	12	)	)	PUNCT
cjgl-2661	143	1	(	(	PUNCT
cjgl-2661	143	2	six	six	NUM
cjgl-2661	143	3	months	month	NOUN
cjgl-2661	143	4	to	to	PART
cjgl-2661	143	5	notify	notify	VERB
cjgl-2661	143	6	of	of	ADP
cjgl-2661	143	7	final	final	ADJ
cjgl-2661	143	8	change	change	NOUN
cjgl-2661	143	9	)	)	PUNCT
cjgl-2661	143	10	;	;	PUNCT
cjgl-2661	143	11	830	830	NUM
cjgl-2661	143	12	mass	mass	NOUN
cjgl-2661	143	13	.	.	PUNCT
cjgl-2661	144	1	24.1	24.1	NUM
cjgl-2661	144	2	35	35	NUM
cjgl-2661	144	3	columbia	columbia	PROPN
cjgl-2661	144	4	journal	journal	NOUN
cjgl-2661	144	5	of	of	ADP
cjgl-2661	144	6	gender	gender	NOUN
cjgl-2661	144	7	and	and	CCONJ
cjgl-2661	144	8	law	law	NOUN
cjgl-2661	144	9	revenue	revenue	NOUN
cjgl-2661	144	10	departments	department	NOUN
cjgl-2661	144	11	do	do	AUX
cjgl-2661	144	12	not	not	PART
cjgl-2661	144	13	rely	rely	VERB
cjgl-2661	144	14	merely	merely	ADV
cjgl-2661	144	15	on	on	ADP
cjgl-2661	144	16	taxpayer	taxpayer	NOUN
cjgl-2661	144	17	reporting	reporting	NOUN
cjgl-2661	144	18	to	to	PART
cjgl-2661	144	19	monitor	monitor	VERB
cjgl-2661	144	20	changes	change	NOUN
cjgl-2661	144	21	in	in	ADP
cjgl-2661	144	22	federal	federal	ADJ
cjgl-2661	144	23	items	item	NOUN
cjgl-2661	144	24	of	of	ADP
cjgl-2661	144	25	income	income	NOUN
cjgl-2661	144	26	,	,	PUNCT
cjgl-2661	144	27	deduction	deduction	NOUN
cjgl-2661	144	28	,	,	PUNCT
cjgl-2661	144	29	or	or	CCONJ
cjgl-2661	144	30	credit	credit	NOUN
cjgl-2661	144	31	;	;	PUNCT
cjgl-2661	144	32	state	state	NOUN
cjgl-2661	144	33	revenue	revenue	NOUN
cjgl-2661	144	34	departments	department	NOUN
cjgl-2661	144	35	also	also	ADV
cjgl-2661	144	36	rely	rely	VERB
cjgl-2661	144	37	on	on	ADP
cjgl-2661	144	38	the	the	DET
cjgl-2661	144	39	irs	irs	PROPN
cjgl-2661	144	40	to	to	PART
cjgl-2661	144	41	tell	tell	VERB
cjgl-2661	144	42	them	they	PRON
cjgl-2661	144	43	.	.	PUNCT
cjgl-2661	145	1	i.r.c	i.r.c	NOUN
cjgl-2661	145	2	.	.	PUNCT
cjgl-2661	146	1	§	§	PROPN
cjgl-2661	146	2	6103(a	6103(a	NUM
cjgl-2661	146	3	)	)	PUNCT
cjgl-2661	146	4	provides	provide	VERB
cjgl-2661	146	5	a	a	DET
cjgl-2661	146	6	general	general	ADJ
cjgl-2661	146	7	prohibition	prohibition	NOUN
cjgl-2661	146	8	on	on	ADP
cjgl-2661	146	9	federal	federal	ADJ
cjgl-2661	146	10	government	government	NOUN
cjgl-2661	146	11	employees	employee	NOUN
cjgl-2661	146	12	disclosing	disclose	VERB
cjgl-2661	146	13	tax	tax	NOUN
cjgl-2661	146	14	returns	return	NOUN
cjgl-2661	146	15	and	and	CCONJ
cjgl-2661	146	16	tax	tax	NOUN
cjgl-2661	146	17	return	return	NOUN
cjgl-2661	146	18	information	information	NOUN
cjgl-2661	146	19	.	.	PUNCT
cjgl-2661	147	1	however	however	ADV
cjgl-2661	147	2	,	,	PUNCT
cjgl-2661	147	3	i.r.c	i.r.c	NOUN
cjgl-2661	147	4	.	.	PUNCT
cjgl-2661	148	1	§	§	PROPN
cjgl-2661	148	2	6103(d)(1	6103(d)(1	NOUN
cjgl-2661	148	3	)	)	PUNCT
cjgl-2661	148	4	provides	provide	VERB
cjgl-2661	148	5	an	an	DET
cjgl-2661	148	6	exception	exception	NOUN
cjgl-2661	148	7	allowing	allow	VERB
cjgl-2661	148	8	returns	return	NOUN
cjgl-2661	148	9	and	and	CCONJ
cjgl-2661	148	10	return	return	VERB
cjgl-2661	148	11	information	information	NOUN
cjgl-2661	148	12	for	for	ADP
cjgl-2661	148	13	income	income	NOUN
cjgl-2661	148	14	,	,	PUNCT
cjgl-2661	148	15	estate	estate	NOUN
cjgl-2661	148	16	,	,	PUNCT
cjgl-2661	148	17	gift	gift	NOUN
cjgl-2661	148	18	,	,	PUNCT
cjgl-2661	148	19	and	and	CCONJ
cjgl-2661	148	20	certain	certain	ADJ
cjgl-2661	148	21	other	other	ADJ
cjgl-2661	148	22	taxes	taxis	NOUN
cjgl-2661	148	23	to	to	PART
cjgl-2661	148	24	"	"	PUNCT
cjgl-2661	148	25	be	be	AUX
cjgl-2661	148	26	open	open	ADJ
cjgl-2661	148	27	to	to	ADP
cjgl-2661	148	28	inspection	inspection	NOUN
cjgl-2661	148	29	by	by	ADP
cjgl-2661	148	30	,	,	PUNCT
cjgl-2661	148	31	or	or	CCONJ
cjgl-2661	148	32	disclosure	disclosure	NOUN
cjgl-2661	148	33	to	to	ADP
cjgl-2661	148	34	,	,	PUNCT
cjgl-2661	148	35	any	any	DET
cjgl-2661	148	36	state	state	NOUN
cjgl-2661	148	37	agency	agency	NOUN
cjgl-2661	148	38	,	,	PUNCT
cjgl-2661	148	39	body	body	NOUN
cjgl-2661	148	40	,	,	PUNCT
cjgl-2661	148	41	or	or	CCONJ
cjgl-2661	148	42	commission	commission	NOUN
cjgl-2661	148	43	,	,	PUNCT
cjgl-2661	148	44	or	or	CCONJ
cjgl-2661	148	45	its	its	PRON
cjgl-2661	148	46	legal	legal	ADJ
cjgl-2661	148	47	representative	representative	NOUN
cjgl-2661	148	48	,	,	PUNCT
cjgl-2661	148	49	which	which	PRON
cjgl-2661	148	50	is	be	AUX
cjgl-2661	148	51	charged	charge	VERB
cjgl-2661	148	52	under	under	ADP
cjgl-2661	148	53	the	the	DET
cjgl-2661	148	54	laws	law	NOUN
cjgl-2661	148	55	of	of	ADP
cjgl-2661	148	56	such	such	ADJ
cjgl-2661	148	57	state	state	NOUN
cjgl-2661	148	58	with	with	ADP
cjgl-2661	148	59	responsibility	responsibility	NOUN
cjgl-2661	148	60	for	for	ADP
cjgl-2661	148	61	the	the	DET
cjgl-2661	148	62	administration	administration	NOUN
cjgl-2661	148	63	of	of	ADP
cjgl-2661	148	64	state	state	NOUN
cjgl-2661	148	65	tax	tax	NOUN
cjgl-2661	148	66	laws	law	NOUN
cjgl-2661	148	67	for	for	ADP
cjgl-2661	148	68	the	the	DET
cjgl-2661	148	69	purpose	purpose	NOUN
cjgl-2661	148	70	of	of	ADP
cjgl-2661	148	71	,	,	PUNCT
cjgl-2661	148	72	and	and	CCONJ
cjgl-2661	148	73	only	only	ADV
cjgl-2661	148	74	to	to	ADP
cjgl-2661	148	75	the	the	DET
cjgl-2661	148	76	extent	extent	NOUN
cjgl-2661	148	77	necessary	necessary	ADJ
cjgl-2661	148	78	in	in	ADP
cjgl-2661	148	79	,	,	PUNCT
cjgl-2661	148	80	the	the	DET
cjgl-2661	148	81	administration	administration	NOUN
cjgl-2661	148	82	of	of	ADP
cjgl-2661	148	83	such	such	ADJ
cjgl-2661	148	84	laws	law	NOUN
cjgl-2661	148	85	.	.	PUNCT
cjgl-2661	148	86	"	"	PUNCT
cjgl-2661	149	1	under	under	ADP
cjgl-2661	149	2	the	the	DET
cjgl-2661	149	3	exception	exception	NOUN
cjgl-2661	149	4	,	,	PUNCT
cjgl-2661	149	5	the	the	DET
cjgl-2661	149	6	irs	irs	PROPN
cjgl-2661	149	7	sends	send	VERB
cjgl-2661	149	8	information	information	NOUN
cjgl-2661	149	9	on	on	ADP
cjgl-2661	149	10	a	a	DET
cjgl-2661	149	11	daily	daily	ADJ
cjgl-2661	149	12	basis	basis	NOUN
cjgl-2661	149	13	to	to	ADP
cjgl-2661	149	14	state	state	NOUN
cjgl-2661	149	15	revenue	revenue	NOUN
cjgl-2661	149	16	departments	department	NOUN
cjgl-2661	149	17	concerning	concern	VERB
cjgl-2661	149	18	assessments	assessment	NOUN
cjgl-2661	149	19	of	of	ADP
cjgl-2661	149	20	additional	additional	ADJ
cjgl-2661	149	21	federal	federal	ADJ
cjgl-2661	149	22	taxes	taxis	NOUN
cjgl-2661	149	23	from	from	ADP
cjgl-2661	149	24	audit	audit	NOUN
cjgl-2661	149	25	adjustments	adjustment	NOUN
cjgl-2661	149	26	(	(	PUNCT
cjgl-2661	149	27	1	1	NUM
cjgl-2661	149	28	)	)	PUNCT
cjgl-2661	149	29	to	to	PART
cjgl-2661	149	30	which	which	PRON
cjgl-2661	149	31	the	the	DET
cjgl-2661	149	32	taxpayer	taxpayer	NOUN
cjgl-2661	149	33	has	have	AUX
cjgl-2661	149	34	agreed	agree	VERB
cjgl-2661	149	35	,	,	PUNCT
cjgl-2661	149	36	(	(	PUNCT
cjgl-2661	149	37	2	2	NUM
cjgl-2661	149	38	)	)	PUNCT
cjgl-2661	149	39	that	that	SCONJ
cjgl-2661	149	40	the	the	DET
cjgl-2661	149	41	taxpayer	taxpayer	NOUN
cjgl-2661	149	42	has	have	AUX
cjgl-2661	149	43	not	not	PART
cjgl-2661	149	44	contested	contest	VERB
cjgl-2661	149	45	,	,	PUNCT
cjgl-2661	149	46	or	or	CCONJ
cjgl-2661	149	47	(	(	PUNCT
cjgl-2661	149	48	3	3	X
cjgl-2661	149	49	)	)	PUNCT
cjgl-2661	149	50	that	that	PRON
cjgl-2661	149	51	have	have	AUX
cjgl-2661	149	52	been	be	AUX
cjgl-2661	149	53	sustained	sustain	VERB
cjgl-2661	149	54	against	against	ADP
cjgl-2661	149	55	the	the	DET
cjgl-2661	149	56	taxpayer	taxpayer	NOUN
cjgl-2661	149	57	in	in	ADP
cjgl-2661	149	58	the	the	DET
cjgl-2661	149	59	u.s	u.s	PROPN
cjgl-2661	149	60	.	.	PROPN
cjgl-2661	149	61	tax	tax	NOUN
cjgl-2661	149	62	court	court	NOUN
cjgl-2661	149	63	.	.	PUNCT
cjgl-2661	150	1	22	22	NUM
cjgl-2661	151	1	the	the	DET
cjgl-2661	151	2	irs	irs	PROPN
cjgl-2661	151	3	not	not	PART
cjgl-2661	151	4	only	only	ADV
cjgl-2661	151	5	provides	provide	VERB
cjgl-2661	151	6	the	the	DET
cjgl-2661	151	7	state	state	NOUN
cjgl-2661	151	8	taxing	tax	VERB
cjgl-2661	151	9	authorities	authority	NOUN
cjgl-2661	151	10	with	with	ADP
cjgl-2661	151	11	the	the	DET
cjgl-2661	151	12	amount	amount	NOUN
cjgl-2661	151	13	of	of	ADP
cjgl-2661	151	14	the	the	DET
cjgl-2661	151	15	total	total	ADJ
cjgl-2661	151	16	tax	tax	NOUN
cjgl-2661	151	17	assessed	assess	VERB
cjgl-2661	151	18	,	,	PUNCT
cjgl-2661	151	19	but	but	CCONJ
cjgl-2661	151	20	also	also	ADV
cjgl-2661	151	21	the	the	DET
cjgl-2661	151	22	amount	amount	NOUN
cjgl-2661	151	23	and	and	CCONJ
cjgl-2661	151	24	source	source	NOUN
cjgl-2661	151	25	of	of	ADP
cjgl-2661	151	26	the	the	DET
cjgl-2661	151	27	adjustments	adjustment	NOUN
cjgl-2661	151	28	to	to	ADP
cjgl-2661	151	29	gross	gross	ADJ
cjgl-2661	151	30	income	income	NOUN
cjgl-2661	151	31	(	(	PUNCT
cjgl-2661	151	32	e.g.	e.g.	ADV
cjgl-2661	151	33	,	,	PUNCT
cjgl-2661	151	34	$	$	SYM
cjgl-2661	151	35	12,000	12,000	NUM
cjgl-2661	151	36	in	in	ADP
cjgl-2661	151	37	wages	wage	NOUN
cjgl-2661	151	38	from	from	ADP
cjgl-2661	151	39	x	x	PROPN
cjgl-2661	151	40	co.	co.	PROPN
cjgl-2661	151	41	)	)	PUNCT
cjgl-2661	151	42	and	and	CCONJ
cjgl-2661	151	43	the	the	DET
cjgl-2661	151	44	specific	specific	ADJ
cjgl-2661	151	45	deductions	deduction	NOUN
cjgl-2661	151	46	and	and	CCONJ
cjgl-2661	151	47	credits	credit	NOUN
cjgl-2661	151	48	disallowed	disallow	VERB
cjgl-2661	151	49	or	or	CCONJ
cjgl-2661	151	50	adjusted	adjust	VERB
cjgl-2661	151	51	.	.	PUNCT
cjgl-2661	152	1	upon	upon	SCONJ
cjgl-2661	152	2	receiving	receive	VERB
cjgl-2661	152	3	either	either	CCONJ
cjgl-2661	152	4	the	the	DET
cjgl-2661	152	5	report	report	NOUN
cjgl-2661	152	6	of	of	ADP
cjgl-2661	152	7	federal	federal	ADJ
cjgl-2661	152	8	change	change	NOUN
cjgl-2661	152	9	from	from	ADP
cjgl-2661	152	10	the	the	DET
cjgl-2661	152	11	taxpayer	taxpayer	NOUN
cjgl-2661	152	12	or	or	CCONJ
cjgl-2661	152	13	the	the	DET
cjgl-2661	152	14	irs	irs	PROPN
cjgl-2661	152	15	,	,	PUNCT
cjgl-2661	152	16	the	the	DET
cjgl-2661	152	17	state	state	PROPN
cjgl-2661	152	18	revenue	revenue	PROPN
cjgl-2661	152	19	department	department	PROPN
cjgl-2661	152	20	then	then	ADV
cjgl-2661	152	21	recomputes	recompute	VERB
cjgl-2661	152	22	the	the	DET
cjgl-2661	152	23	state	state	NOUN
cjgl-2661	152	24	income	income	NOUN
cjgl-2661	152	25	tax	tax	NOUN
cjgl-2661	152	26	and	and	CCONJ
cjgl-2661	152	27	sends	send	VERB
cjgl-2661	152	28	a	a	DET
cjgl-2661	152	29	notice	notice	NOUN
cjgl-2661	152	30	to	to	ADP
cjgl-2661	152	31	the	the	DET
cjgl-2661	152	32	taxpayer	taxpayer	NOUN
cjgl-2661	152	33	for	for	ADP
cjgl-2661	152	34	any	any	DET
cjgl-2661	152	35	amount	amount	NOUN
cjgl-2661	152	36	not	not	PART
cjgl-2661	152	37	previously	previously	ADV
cjgl-2661	152	38	admitted	admit	VERB
cjgl-2661	152	39	by	by	ADP
cjgl-2661	152	40	the	the	DET
cjgl-2661	152	41	taxpayer	taxpayer	NOUN
cjgl-2661	152	42	in	in	ADP
cjgl-2661	152	43	the	the	DET
cjgl-2661	152	44	taxpayer	taxpayer	NOUN
cjgl-2661	152	45	's	's	PART
cjgl-2661	152	46	report	report	NOUN
cjgl-2661	152	47	(	(	PUNCT
cjgl-2661	152	48	if	if	SCONJ
cjgl-2661	152	49	any	any	PRON
cjgl-2661	152	50	was	be	AUX
cjgl-2661	152	51	made	make	VERB
cjgl-2661	152	52	)	)	PUNCT
cjgl-2661	152	53	.	.	PUNCT
cjgl-2661	153	1	because	because	SCONJ
cjgl-2661	153	2	federal	federal	ADJ
cjgl-2661	153	3	audit	audit	NOUN
cjgl-2661	153	4	changes	change	NOUN
cjgl-2661	153	5	are	be	AUX
cjgl-2661	153	6	often	often	ADV
cjgl-2661	153	7	not	not	PART
cjgl-2661	153	8	finalized	finalize	VERB
cjgl-2661	153	9	until	until	SCONJ
cjgl-2661	153	10	after	after	SCONJ
cjgl-2661	153	11	the	the	DET
cjgl-2661	153	12	normal	normal	ADJ
cjgl-2661	153	13	state	state	NOUN
cjgl-2661	153	14	statutes	statute	NOUN
cjgl-2661	153	15	of	of	ADP
cjgl-2661	153	16	limitations	limitation	NOUN
cjgl-2661	153	17	for	for	ADP
cjgl-2661	153	18	assessing	assess	VERB
cjgl-2661	153	19	deficiencies	deficiency	NOUN
cjgl-2661	153	20	have	have	AUX
cjgl-2661	153	21	passed	pass	VERB
cjgl-2661	153	22	,	,	PUNCT
cjgl-2661	153	23	there	there	PRON
cjgl-2661	153	24	are	be	VERB
cjgl-2661	153	25	provisions	provision	NOUN
cjgl-2661	153	26	allowing	allow	VERB
cjgl-2661	153	27	states	state	NOUN
cjgl-2661	153	28	to	to	PART
cjgl-2661	153	29	make	make	VERB
cjgl-2661	153	30	conforming	conforming	NOUN
cjgl-2661	153	31	assessments	assessment	NOUN
cjgl-2661	153	32	based	base	VERB
cjgl-2661	153	33	on	on	ADP
cjgl-2661	153	34	final	final	ADJ
cjgl-2661	153	35	federal	federal	ADJ
cjgl-2661	153	36	changes	change	NOUN
cjgl-2661	153	37	even	even	ADV
cjgl-2661	153	38	where	where	SCONJ
cjgl-2661	153	39	the	the	DET
cjgl-2661	153	40	normal	normal	ADJ
cjgl-2661	153	41	statutes	statute	NOUN
cjgl-2661	153	42	of	of	ADP
cjgl-2661	153	43	limitations	limitation	NOUN
cjgl-2661	153	44	for	for	ADP
cjgl-2661	153	45	auditing	audit	VERB
cjgl-2661	153	46	state	state	NOUN
cjgl-2661	153	47	returns	return	NOUN
cjgl-2661	153	48	have	have	AUX
cjgl-2661	153	49	passed	pass	VERB
cjgl-2661	153	50	.	.	PUNCT
cjgl-2661	154	1	23	23	NUM
cjgl-2661	154	2	code	code	NOUN
cjgl-2661	154	3	regs	reg	NOUN
cjgl-2661	154	4	.	.	PUNCT
cjgl-2661	155	1	62c.30.1(3)(a	62c.30.1(3)(a	NUM
cjgl-2661	155	2	)	)	PUNCT
cjgl-2661	155	3	(	(	PUNCT
cjgl-2661	155	4	lexisnexis	lexisnexis	NOUN
cjgl-2661	155	5	2011	2011	NUM
cjgl-2661	155	6	)	)	PUNCT
cjgl-2661	155	7	(	(	PUNCT
cjgl-2661	155	8	one	one	NUM
cjgl-2661	155	9	year	year	NOUN
cjgl-2661	155	10	)	)	PUNCT
cjgl-2661	155	11	;	;	PUNCT
cjgl-2661	155	12	n.y	n.y	PROPN
cjgl-2661	155	13	.	.	PROPN
cjgl-2661	155	14	tax	tax	NOUN
cjgl-2661	155	15	law	law	NOUN
cjgl-2661	155	16	§	§	PROPN
cjgl-2661	155	17	659	659	NUM
cjgl-2661	155	18	(	(	PUNCT
cjgl-2661	155	19	mckinney	mckinney	NOUN
cjgl-2661	155	20	2006	2006	NUM
cjgl-2661	155	21	)	)	PUNCT
cjgl-2661	155	22	(	(	PUNCT
cjgl-2661	155	23	90	90	NUM
cjgl-2661	155	24	days	day	NOUN
cjgl-2661	155	25	to	to	PART
cjgl-2661	155	26	notify	notify	VERB
cjgl-2661	155	27	of	of	ADP
cjgl-2661	155	28	final	final	ADJ
cjgl-2661	155	29	federal	federal	ADJ
cjgl-2661	155	30	change	change	NOUN
cjgl-2661	155	31	)	)	PUNCT
cjgl-2661	155	32	.	.	PUNCT
cjgl-2661	156	1	a	a	DET
cjgl-2661	156	2	federal	federal	ADJ
cjgl-2661	156	3	change	change	NOUN
cjgl-2661	156	4	is	be	AUX
cjgl-2661	156	5	defined	define	VERB
cjgl-2661	156	6	by	by	ADP
cjgl-2661	156	7	most	most	ADJ
cjgl-2661	156	8	states	state	NOUN
cjgl-2661	156	9	as	as	ADP
cjgl-2661	156	10	any	any	DET
cjgl-2661	156	11	change	change	NOUN
cjgl-2661	156	12	in	in	ADP
cjgl-2661	156	13	federal	federal	ADJ
cjgl-2661	156	14	taxable	taxable	ADJ
cjgl-2661	156	15	income	income	NOUN
cjgl-2661	156	16	(	(	PUNCT
cjgl-2661	156	17	e.g.	e.g.	ADV
cjgl-2661	156	18	,	,	PUNCT
cjgl-2661	156	19	from	from	ADP
cjgl-2661	156	20	an	an	DET
cjgl-2661	156	21	increase	increase	NOUN
cjgl-2661	156	22	in	in	ADP
cjgl-2661	156	23	gross	gross	ADJ
cjgl-2661	156	24	income	income	NOUN
cjgl-2661	156	25	or	or	CCONJ
cjgl-2661	156	26	a	a	DET
cjgl-2661	156	27	disallowed	disallow	VERB
cjgl-2661	156	28	deduction	deduction	NOUN
cjgl-2661	156	29	)	)	PUNCT
cjgl-2661	156	30	or	or	CCONJ
cjgl-2661	156	31	in	in	ADP
cjgl-2661	156	32	a	a	DET
cjgl-2661	156	33	federal	federal	ADJ
cjgl-2661	156	34	tax	tax	NOUN
cjgl-2661	156	35	credit	credit	NOUN
cjgl-2661	156	36	that	that	PRON
cjgl-2661	156	37	the	the	DET
cjgl-2661	156	38	states	state	NOUN
cjgl-2661	156	39	allow	allow	VERB
cjgl-2661	156	40	(	(	PUNCT
cjgl-2661	156	41	in	in	ADP
cjgl-2661	156	42	whole	whole	NOUN
cjgl-2661	156	43	or	or	CCONJ
cjgl-2661	156	44	part	part	NOUN
cjgl-2661	156	45	)	)	PUNCT
cjgl-2661	156	46	on	on	ADP
cjgl-2661	156	47	their	their	PRON
cjgl-2661	156	48	own	own	ADJ
cjgl-2661	156	49	income	income	NOUN
cjgl-2661	156	50	tax	tax	NOUN
cjgl-2661	156	51	returns	return	NOUN
cjgl-2661	156	52	.	.	PUNCT
cjgl-2661	157	1	see	see	VERB
cjgl-2661	157	2	,	,	PUNCT
cjgl-2661	157	3	e.g.	e.g.	ADV
cjgl-2661	157	4	,	,	PUNCT
cjgl-2661	157	5	n.y	n.y	PROPN
cjgl-2661	157	6	.	.	PROPN
cjgl-2661	157	7	tax	tax	NOUN
cjgl-2661	157	8	law	law	NOUN
cjgl-2661	157	9	§	§	PROPN
cjgl-2661	157	10	659	659	NUM
cjgl-2661	157	11	(	(	PUNCT
cjgl-2661	157	12	mckinney	mckinney	NOUN
cjgl-2661	157	13	2006	2006	NUM
cjgl-2661	157	14	)	)	PUNCT
cjgl-2661	157	15	.	.	PUNCT
cjgl-2661	158	1	when	when	SCONJ
cjgl-2661	158	2	such	such	DET
cjgl-2661	158	3	a	a	DET
cjgl-2661	158	4	federal	federal	ADJ
cjgl-2661	158	5	change	change	NOUN
cjgl-2661	158	6	is	be	AUX
cjgl-2661	158	7	"	"	PUNCT
cjgl-2661	158	8	final	final	ADJ
cjgl-2661	158	9	"	"	PUNCT
cjgl-2661	158	10	varies	varie	NOUN
cjgl-2661	158	11	from	from	ADP
cjgl-2661	158	12	state	state	NOUN
cjgl-2661	158	13	to	to	ADP
cjgl-2661	158	14	state	state	NOUN
cjgl-2661	158	15	.	.	PUNCT
cjgl-2661	159	1	the	the	DET
cjgl-2661	159	2	most	most	ADV
cjgl-2661	159	3	common	common	ADJ
cjgl-2661	159	4	federal	federal	ADJ
cjgl-2661	159	5	changes	change	NOUN
cjgl-2661	159	6	typically	typically	ADV
cjgl-2661	159	7	become	become	VERB
cjgl-2661	159	8	final	final	ADJ
cjgl-2661	159	9	when	when	SCONJ
cjgl-2661	159	10	the	the	DET
cjgl-2661	159	11	changes	change	NOUN
cjgl-2661	159	12	are	be	AUX
cjgl-2661	159	13	embodied	embody	VERB
cjgl-2661	159	14	in	in	ADP
cjgl-2661	159	15	a	a	DET
cjgl-2661	159	16	federal	federal	ADJ
cjgl-2661	159	17	tax	tax	NOUN
cjgl-2661	159	18	deficiency	deficiency	NOUN
cjgl-2661	159	19	computation	computation	NOUN
cjgl-2661	159	20	that	that	PRON
cjgl-2661	159	21	has	have	AUX
cjgl-2661	159	22	been	be	AUX
cjgl-2661	159	23	assessed	assess	VERB
cjgl-2661	159	24	(	(	PUNCT
cjgl-2661	159	25	under	under	ADP
cjgl-2661	159	26	i.r.c	i.r.c	NOUN
cjgl-2661	159	27	.	.	PUNCT
cjgl-2661	160	1	§	§	PROPN
cjgl-2661	160	2	6203	6203	NUM
cjgl-2661	160	3	)	)	PUNCT
cjgl-2661	160	4	or	or	CCONJ
cjgl-2661	160	5	when	when	SCONJ
cjgl-2661	160	6	the	the	DET
cjgl-2661	160	7	federal	federal	ADJ
cjgl-2661	160	8	government	government	NOUN
cjgl-2661	160	9	has	have	AUX
cjgl-2661	160	10	made	make	VERB
cjgl-2661	160	11	a	a	DET
cjgl-2661	160	12	refund	refund	NOUN
cjgl-2661	160	13	attributable	attributable	ADJ
cjgl-2661	160	14	to	to	ADP
cjgl-2661	160	15	the	the	DET
cjgl-2661	160	16	changes	change	NOUN
cjgl-2661	160	17	.	.	PUNCT
cjgl-2661	161	1	see	see	VERB
cjgl-2661	161	2	,	,	PUNCT
cjgl-2661	161	3	e.g.	e.g.	ADV
cjgl-2661	161	4	,	,	PUNCT
cjgl-2661	161	5	n.y	n.y	PROPN
cjgl-2661	161	6	.	.	PROPN
cjgl-2661	161	7	comr	comr	PROPN
cjgl-2661	161	8	.	.	PUNCT
cjgl-2661	162	1	codes	code	NOUN
cjgl-2661	162	2	r.	r.	PROPN
cjgl-2661	162	3	&	&	CCONJ
cjgl-2661	162	4	regs	regs	PROPN
cjgl-2661	162	5	.	.	PUNCT
cjgl-2661	163	1	tit	tit	NOUN
cjgl-2661	163	2	.	.	PROPN
cjgl-2661	164	1	20	20	NUM
cjgl-2661	164	2	,	,	PUNCT
cjgl-2661	164	3	§	§	PROPN
cjgl-2661	164	4	159.5	159.5	NUM
cjgl-2661	164	5	(	(	PUNCT
cjgl-2661	164	6	2012	2012	NUM
cjgl-2661	164	7	)	)	PUNCT
cjgl-2661	164	8	.	.	PUNCT
cjgl-2661	165	1	22	22	NUM
cjgl-2661	165	2	even	even	ADV
cjgl-2661	165	3	before	before	ADP
cjgl-2661	165	4	any	any	DET
cjgl-2661	165	5	audit	audit	NOUN
cjgl-2661	165	6	changes	change	NOUN
cjgl-2661	165	7	,	,	PUNCT
cjgl-2661	165	8	the	the	DET
cjgl-2661	165	9	irs	irs	PROPN
cjgl-2661	165	10	also	also	ADV
cjgl-2661	165	11	reports	report	VERB
cjgl-2661	165	12	to	to	PART
cjgl-2661	165	13	states	state	VERB
cjgl-2661	165	14	the	the	DET
cjgl-2661	165	15	income	income	NOUN
cjgl-2661	165	16	shown	show	VERB
cjgl-2661	165	17	on	on	ADP
cjgl-2661	165	18	the	the	DET
cjgl-2661	165	19	original	original	ADJ
cjgl-2661	165	20	federal	federal	ADJ
cjgl-2661	165	21	return	return	NOUN
cjgl-2661	165	22	so	so	SCONJ
cjgl-2661	165	23	that	that	SCONJ
cjgl-2661	165	24	states	state	NOUN
cjgl-2661	165	25	may	may	AUX
cjgl-2661	165	26	confirm	confirm	VERB
cjgl-2661	165	27	that	that	SCONJ
cjgl-2661	165	28	the	the	DET
cjgl-2661	165	29	taxpayer	taxpayer	NOUN
cjgl-2661	165	30	has	have	AUX
cjgl-2661	165	31	reported	report	VERB
cjgl-2661	165	32	such	such	ADJ
cjgl-2661	165	33	income	income	NOUN
cjgl-2661	165	34	correctly	correctly	ADV
cjgl-2661	165	35	to	to	ADP
cjgl-2661	165	36	the	the	DET
cjgl-2661	165	37	state	state	NOUN
cjgl-2661	165	38	on	on	ADP
cjgl-2661	165	39	the	the	DET
cjgl-2661	165	40	taxpayer	taxpayer	NOUN
cjgl-2661	165	41	's	's	PART
cjgl-2661	165	42	original	original	ADJ
cjgl-2661	165	43	state	state	NOUN
cjgl-2661	165	44	return	return	NOUN
cjgl-2661	165	45	.	.	PUNCT
cjgl-2661	166	1	23	23	NUM
cjgl-2661	166	2	see	see	VERB
cjgl-2661	166	3	,	,	PUNCT
cjgl-2661	166	4	e.g.	e.g.	ADV
cjgl-2661	166	5	,	,	PUNCT
cjgl-2661	166	6	cal	cal	PROPN
cjgl-2661	166	7	.	.	PUNCT
cjgl-2661	167	1	rev	rev	PROPN
cjgl-2661	167	2	.	.	PROPN
cjgl-2661	167	3	&	&	CCONJ
cjgl-2661	167	4	tax	tax	PROPN
cjgl-2661	167	5	code	code	PROPN
cjgl-2661	167	6	§	§	PROPN
cjgl-2661	167	7	19059(a	19059(a	NUM
cjgl-2661	167	8	)	)	PUNCT
cjgl-2661	167	9	(	(	PUNCT
cjgl-2661	167	10	west	west	NOUN
cjgl-2661	167	11	2004	2004	NUM
cjgl-2661	167	12	)	)	PUNCT
cjgl-2661	168	1	(	(	PUNCT
cjgl-2661	168	2	if	if	SCONJ
cjgl-2661	168	3	the	the	DET
cjgl-2661	168	4	taxpayer	taxpayer	NOUN
cjgl-2661	168	5	files	file	VERB
cjgl-2661	168	6	a	a	DET
cjgl-2661	168	7	report	report	NOUN
cjgl-2661	168	8	of	of	ADP
cjgl-2661	168	9	a	a	DET
cjgl-2661	168	10	federal	federal	ADJ
cjgl-2661	168	11	change	change	NOUN
cjgl-2661	168	12	,	,	PUNCT
cjgl-2661	168	13	the	the	DET
cjgl-2661	168	14	assessment	assessment	NOUN
cjgl-2661	168	15	may	may	AUX
cjgl-2661	168	16	be	be	AUX
cjgl-2661	168	17	made	make	VERB
cjgl-2661	168	18	at	at	ADP
cjgl-2661	168	19	any	any	DET
cjgl-2661	168	20	time	time	NOUN
cjgl-2661	168	21	within	within	ADP
cjgl-2661	168	22	two	two	NUM
cjgl-2661	168	23	years	year	NOUN
cjgl-2661	168	24	thereafter	thereafter	ADV
cjgl-2661	168	25	)	)	PUNCT
cjgl-2661	168	26	;	;	PUNCT
cjgl-2661	168	27	830	830	NUM
cjgl-2661	168	28	mass	mass	NOUN
cjgl-2661	168	29	.	.	PUNCT
cjgl-2661	168	30	code	code	NOUN
cjgl-2661	168	31	regs	reg	NOUN
cjgl-2661	168	32	.	.	PUNCT
cjgl-2661	169	1	62c.30.1(4)(b)(2	62c.30.1(4)(b)(2	NUM
cjgl-2661	169	2	)	)	PUNCT
cjgl-2661	169	3	(	(	PUNCT
cjgl-2661	169	4	b	b	X
cjgl-2661	169	5	)	)	PUNCT
cjgl-2661	169	6	(	(	PUNCT
cjgl-2661	169	7	lexisnexis	lexisnexis	NOUN
cjgl-2661	169	8	2011	2011	NUM
cjgl-2661	169	9	)	)	PUNCT
cjgl-2661	169	10	(	(	PUNCT
cjgl-2661	169	11	assessment	assessment	NOUN
cjgl-2661	169	12	must	must	AUX
cjgl-2661	169	13	be	be	AUX
cjgl-2661	169	14	made	make	VERB
cjgl-2661	169	15	"	"	PUNCT
cjgl-2661	169	16	within	within	ADP
cjgl-2661	169	17	one	one	NUM
cjgl-2661	169	18	year	year	NOUN
cjgl-2661	169	19	of	of	ADP
cjgl-2661	169	20	receiving	receive	VERB
cjgl-2661	169	21	a	a	DET
cjgl-2661	169	22	taxpayer	taxpayer	NOUN
cjgl-2661	169	23	's	's	PART
cjgl-2661	169	24	report	report	NOUN
cjgl-2661	169	25	of	of	ADP
cjgl-2661	169	26	federal	federal	ADJ
cjgl-2661	169	27	change	change	NOUN
cjgl-2661	169	28	"	"	PUNCT
cjgl-2661	169	29	)	)	PUNCT
cjgl-2661	169	30	;	;	PUNCT
cjgl-2661	169	31	n.j	n.j	PROPN
cjgl-2661	169	32	.	.	PROPN
cjgl-2661	169	33	stat	stat	PROPN
cjgl-2661	169	34	.	.	PUNCT
cjgl-2661	170	1	ann	ann	PROPN
cjgl-2661	170	2	.	.	PUNCT
cjgl-2661	171	1	§	§	PROPN
cjgl-2661	171	2	54a:9	54a:9	PROPN
cjgl-2661	171	3	-	-	SYM
cjgl-2661	171	4	4(c)(3	4(c)(3	NUM
cjgl-2661	171	5	)	)	PUNCT
cjgl-2661	171	6	(	(	PUNCT
cjgl-2661	171	7	1976	1976	NUM
cjgl-2661	171	8	)	)	PUNCT
cjgl-2661	171	9	(	(	PUNCT
cjgl-2661	171	10	providing	provide	VERB
cjgl-2661	171	11	for	for	ADP
cjgl-2661	171	12	a	a	DET
cjgl-2661	171	13	two	two	NUM
cjgl-2661	171	14	year	year	NOUN
cjgl-2661	171	15	period	period	NOUN
cjgl-2661	171	16	)	)	PUNCT
cjgl-2661	171	17	;	;	PUNCT
cjgl-2661	171	18	n.y	n.y	PROPN
cjgl-2661	171	19	.	.	PROPN
cjgl-2661	171	20	tax	tax	NOUN
cjgl-2661	171	21	law	law	NOUN
cjgl-2661	171	22	§	§	PROPN
cjgl-2661	171	23	683(c)(3	683(c)(3	NUM
cjgl-2661	171	24	)	)	PUNCT
cjgl-2661	171	25	(	(	PUNCT
cjgl-2661	171	26	mckinney	mckinney	NOUN
cjgl-2661	171	27	2006	2006	NUM
cjgl-2661	171	28	)	)	PUNCT
cjgl-2661	171	29	(	(	PUNCT
cjgl-2661	171	30	providing	provide	VERB
cjgl-2661	171	31	for	for	ADP
cjgl-2661	171	32	a	a	DET
cjgl-2661	171	33	two	two	NUM
cjgl-2661	171	34	year	year	NOUN
cjgl-2661	171	35	period	period	NOUN
cjgl-2661	171	36	)	)	PUNCT
cjgl-2661	171	37	.	.	PUNCT
cjgl-2661	172	1	some	some	DET
cjgl-2661	172	2	states	state	NOUN
cjgl-2661	172	3	limit	limit	VERB
cjgl-2661	172	4	the	the	DET
cjgl-2661	172	5	time	time	NOUN
cjgl-2661	172	6	in	in	ADP
cjgl-2661	172	7	which	which	PRON
cjgl-2661	172	8	the	the	DET
cjgl-2661	172	9	state	state	NOUN
cjgl-2661	172	10	may	may	AUX
cjgl-2661	172	11	make	make	VERB
cjgl-2661	172	12	an	an	DET
cjgl-2661	172	13	assessment	assessment	NOUN
cjgl-2661	172	14	based	base	VERB
cjgl-2661	172	15	on	on	ADP
cjgl-2661	172	16	a	a	DET
cjgl-2661	172	17	final	final	ADJ
cjgl-2661	172	18	federal	federal	ADJ
cjgl-2661	172	19	change	change	NOUN
cjgl-2661	172	20	that	that	PRON
cjgl-2661	172	21	the	the	DET
cjgl-2661	172	22	state	state	NOUN
cjgl-2661	172	23	learned	learn	VERB
cjgl-2661	172	24	of	of	ADP
cjgl-2661	172	25	only	only	ADV
cjgl-2661	172	26	from	from	ADP
cjgl-2661	172	27	the	the	DET
cjgl-2661	172	28	irs	irs	PROPN
cjgl-2661	172	29	.	.	PUNCT
cjgl-2661	173	1	see	see	VERB
cjgl-2661	173	2	,	,	PUNCT
cjgl-2661	173	3	e.g.	e.g.	ADV
cjgl-2661	173	4	,	,	PUNCT
cjgl-2661	173	5	cal	cal	PROPN
cjgl-2661	173	6	.	.	PUNCT
cjgl-2661	174	1	rev	rev	PROPN
cjgl-2661	174	2	.	.	PROPN
cjgl-2661	174	3	&	&	CCONJ
cjgl-2661	174	4	tax	tax	PROPN
cjgl-2661	174	5	code	code	PROPN
cjgl-2661	174	6	§	§	PROPN
cjgl-2661	174	7	19059(a	19059(a	NUM
cjgl-2661	174	8	)	)	PUNCT
cjgl-2661	174	9	(	(	PUNCT
cjgl-2661	174	10	west	west	NOUN
cjgl-2661	174	11	2004	2004	NUM
cjgl-2661	174	12	)	)	PUNCT
cjgl-2661	175	1	(	(	PUNCT
cjgl-2661	175	2	if	if	SCONJ
cjgl-2661	175	3	irs	irs	PROPN
cjgl-2661	175	4	notifies	notifie	NOUN
cjgl-2661	175	5	state	state	NOUN
cjgl-2661	175	6	within	within	ADP
cjgl-2661	175	7	six	six	NUM
cjgl-2661	175	8	months	month	NOUN
cjgl-2661	175	9	,	,	PUNCT
cjgl-2661	175	10	then	then	ADV
cjgl-2661	175	11	state	state	NOUN
cjgl-2661	175	12	must	must	AUX
cjgl-2661	175	13	assess	assess	VERB
cjgl-2661	175	14	within	within	ADP
cjgl-2661	175	15	two	two	NUM
cjgl-2661	175	16	24.136	24.136	NUM
cjgl-2661	175	17	columbia	columbia	PROPN
cjgl-2661	175	18	journal	journal	NOUN
cjgl-2661	175	19	of	of	ADP
cjgl-2661	175	20	gender	gender	NOUN
cjgl-2661	175	21	and	and	CCONJ
cjgl-2661	175	22	law	law	NOUN
cjgl-2661	175	23	like	like	ADP
cjgl-2661	175	24	the	the	DET
cjgl-2661	175	25	federal	federal	ADJ
cjgl-2661	175	26	government	government	NOUN
cjgl-2661	175	27	,	,	PUNCT
cjgl-2661	175	28	states	state	NOUN
cjgl-2661	175	29	may	may	AUX
cjgl-2661	175	30	tax	tax	VERB
cjgl-2661	175	31	residents	resident	NOUN
cjgl-2661	175	32	on	on	ADP
cjgl-2661	175	33	their	their	PRON
cjgl-2661	175	34	worldwide	worldwide	ADJ
cjgl-2661	175	35	income,24	income,24	NOUN
cjgl-2661	175	36	but	but	CCONJ
cjgl-2661	175	37	states	state	NOUN
cjgl-2661	175	38	may	may	AUX
cjgl-2661	175	39	only	only	ADV
cjgl-2661	175	40	tax	tax	VERB
cjgl-2661	175	41	nonresidents	nonresident	NOUN
cjgl-2661	175	42	on	on	ADP
cjgl-2661	175	43	the	the	DET
cjgl-2661	175	44	nonresident	nonresident	NOUN
cjgl-2661	175	45	's	's	PART
cjgl-2661	175	46	income	income	NOUN
cjgl-2661	175	47	sourced	source	VERB
cjgl-2661	175	48	in	in	ADP
cjgl-2661	175	49	the	the	DET
cjgl-2661	175	50	state	state	NOUN
cjgl-2661	175	51	.	.	PUNCT
cjgl-2661	176	1	25	25	NUM
cjgl-2661	176	2	thus	thus	ADV
cjgl-2661	176	3	,	,	PUNCT
cjgl-2661	176	4	a	a	DET
cjgl-2661	176	5	nonresident	nonresident	ADJ
cjgl-2661	176	6	return	return	NOUN
cjgl-2661	176	7	(	(	PUNCT
cjgl-2661	176	8	whether	whether	SCONJ
cjgl-2661	176	9	from	from	ADP
cjgl-2661	176	10	a	a	DET
cjgl-2661	176	11	married	married	ADJ
cjgl-2661	176	12	person	person	NOUN
cjgl-2661	176	13	or	or	CCONJ
cjgl-2661	176	14	not	not	PART
cjgl-2661	176	15	)	)	PUNCT
cjgl-2661	176	16	will	will	AUX
cjgl-2661	176	17	almost	almost	ADV
cjgl-2661	176	18	always	always	ADV
cjgl-2661	176	19	differ	differ	VERB
cjgl-2661	176	20	from	from	ADP
cjgl-2661	176	21	a	a	DET
cjgl-2661	176	22	federal	federal	ADJ
cjgl-2661	176	23	return	return	NOUN
cjgl-2661	176	24	,	,	PUNCT
cjgl-2661	176	25	as	as	SCONJ
cjgl-2661	176	26	it	it	PRON
cjgl-2661	176	27	is	be	AUX
cjgl-2661	176	28	likely	likely	ADJ
cjgl-2661	176	29	to	to	PART
cjgl-2661	176	30	report	report	VERB
cjgl-2661	176	31	only	only	ADV
cjgl-2661	176	32	a	a	DET
cjgl-2661	176	33	portion	portion	NOUN
cjgl-2661	176	34	of	of	ADP
cjgl-2661	176	35	the	the	DET
cjgl-2661	176	36	federal	federal	ADJ
cjgl-2661	176	37	income	income	NOUN
cjgl-2661	176	38	as	as	SCONJ
cjgl-2661	176	39	sourced	source	VERB
cjgl-2661	176	40	in	in	ADP
cjgl-2661	176	41	the	the	DET
cjgl-2661	176	42	nonresident	nonresident	ADJ
cjgl-2661	176	43	state	state	NOUN
cjgl-2661	176	44	.	.	PUNCT
cjgl-2661	177	1	for	for	ADP
cjgl-2661	177	2	this	this	DET
cjgl-2661	177	3	reason	reason	NOUN
cjgl-2661	177	4	,	,	PUNCT
cjgl-2661	177	5	most	most	ADJ
cjgl-2661	177	6	states	state	NOUN
cjgl-2661	177	7	'	'	PART
cjgl-2661	177	8	nonresident	nonresident	ADJ
cjgl-2661	177	9	returns	return	NOUN
cjgl-2661	177	10	have	have	VERB
cjgl-2661	177	11	a	a	DET
cjgl-2661	177	12	column	column	NOUN
cjgl-2661	177	13	in	in	ADP
cjgl-2661	177	14	which	which	PRON
cjgl-2661	177	15	federal	federal	ADJ
cjgl-2661	177	16	income	income	NOUN
cjgl-2661	177	17	is	be	AUX
cjgl-2661	177	18	reported	report	VERB
cjgl-2661	177	19	alongside	alongside	ADP
cjgl-2661	177	20	a	a	DET
cjgl-2661	177	21	separate	separate	ADJ
cjgl-2661	177	22	column	column	NOUN
cjgl-2661	177	23	for	for	ADP
cjgl-2661	177	24	the	the	DET
cjgl-2661	177	25	taxpayer	taxpayer	NOUN
cjgl-2661	177	26	's	's	PART
cjgl-2661	177	27	state	state	NOUN
cjgl-2661	177	28	-	-	PUNCT
cjgl-2661	177	29	sourced	source	VERB
cjgl-2661	177	30	income	income	NOUN
cjgl-2661	177	31	.	.	PUNCT
cjgl-2661	178	1	this	this	PRON
cjgl-2661	178	2	will	will	AUX
cjgl-2661	178	3	help	help	VERB
cjgl-2661	178	4	if	if	SCONJ
cjgl-2661	178	5	there	there	PRON
cjgl-2661	178	6	is	be	VERB
cjgl-2661	178	7	a	a	DET
cjgl-2661	178	8	final	final	ADJ
cjgl-2661	178	9	federal	federal	ADJ
cjgl-2661	178	10	change	change	NOUN
cjgl-2661	178	11	notification	notification	NOUN
cjgl-2661	178	12	either	either	CCONJ
cjgl-2661	178	13	from	from	ADP
cjgl-2661	178	14	the	the	DET
cjgl-2661	178	15	taxpayer	taxpayer	NOUN
cjgl-2661	178	16	or	or	CCONJ
cjgl-2661	178	17	the	the	DET
cjgl-2661	178	18	irs	irs	PROPN
cjgl-2661	178	19	.	.	PUNCT
cjgl-2661	179	1	some	some	DET
cjgl-2661	179	2	states	state	NOUN
cjgl-2661	179	3	,	,	PUNCT
cjgl-2661	179	4	like	like	ADP
cjgl-2661	179	5	iowa	iowa	PROPN
cjgl-2661	179	6	,	,	PUNCT
cjgl-2661	179	7	will	will	AUX
cjgl-2661	179	8	even	even	ADV
cjgl-2661	179	9	require	require	VERB
cjgl-2661	179	10	a	a	DET
cjgl-2661	179	11	nonresident	nonresident	NOUN
cjgl-2661	179	12	to	to	PART
cjgl-2661	179	13	attach	attach	VERB
cjgl-2661	179	14	a	a	DET
cjgl-2661	179	15	copy	copy	NOUN
cjgl-2661	179	16	of	of	ADP
cjgl-2661	179	17	the	the	DET
cjgl-2661	179	18	taxpayer	taxpayer	NOUN
cjgl-2661	179	19	's	's	PART
cjgl-2661	179	20	federal	federal	ADJ
cjgl-2661	179	21	return	return	NOUN
cjgl-2661	179	22	to	to	ADP
cjgl-2661	179	23	his	his	PRON
cjgl-2661	179	24	or	or	CCONJ
cjgl-2661	179	25	her	her	PRON
cjgl-2661	179	26	state	state	NOUN
cjgl-2661	179	27	return.26	return.26	NOUN
cjgl-2661	179	28	this	this	PRON
cjgl-2661	179	29	may	may	AUX
cjgl-2661	179	30	make	make	VERB
cjgl-2661	179	31	more	more	ADJ
cjgl-2661	179	32	sense	sense	NOUN
cjgl-2661	179	33	in	in	ADP
cjgl-2661	179	34	iowa	iowa	PROPN
cjgl-2661	179	35	than	than	ADP
cjgl-2661	179	36	in	in	ADP
cjgl-2661	179	37	most	most	ADJ
cjgl-2661	179	38	states	state	NOUN
cjgl-2661	179	39	,	,	PUNCT
cjgl-2661	179	40	since	since	SCONJ
cjgl-2661	179	41	iowa	iowa	PROPN
cjgl-2661	179	42	allows	allow	VERB
cjgl-2661	179	43	an	an	DET
cjgl-2661	179	44	unusual	unusual	ADJ
cjgl-2661	179	45	deduction	deduction	NOUN
cjgl-2661	179	46	in	in	ADP
cjgl-2661	179	47	computing	compute	VERB
cjgl-2661	179	48	iowa	iowa	PROPN
cjgl-2661	179	49	income	income	NOUN
cjgl-2661	179	50	taxes	taxis	NOUN
cjgl-2661	179	51	:	:	PUNCT
cjgl-2661	179	52	an	an	DET
cjgl-2661	179	53	amount	amount	NOUN
cjgl-2661	179	54	equal	equal	ADJ
cjgl-2661	179	55	to	to	ADP
cjgl-2661	179	56	the	the	DET
cjgl-2661	179	57	actual	actual	ADJ
cjgl-2661	179	58	federal	federal	ADJ
cjgl-2661	179	59	income	income	NOUN
cjgl-2661	179	60	taxes	taxis	NOUN
cjgl-2661	179	61	paid	pay	VERB
cjgl-2661	179	62	.	.	PUNCT
cjgl-2661	180	1	27	27	NUM
cjgl-2661	181	1	the	the	DET
cjgl-2661	181	2	federal	federal	ADJ
cjgl-2661	181	3	return	return	NOUN
cjgl-2661	181	4	can	can	AUX
cjgl-2661	181	5	be	be	AUX
cjgl-2661	181	6	used	use	VERB
cjgl-2661	181	7	to	to	PART
cjgl-2661	181	8	quickly	quickly	ADV
cjgl-2661	181	9	verify	verify	VERB
cjgl-2661	181	10	this	this	DET
cjgl-2661	181	11	iowa	iowa	PROPN
cjgl-2661	181	12	deduction	deduction	NOUN
cjgl-2661	181	13	when	when	SCONJ
cjgl-2661	181	14	the	the	DET
cjgl-2661	181	15	state	state	NOUN
cjgl-2661	181	16	return	return	NOUN
cjgl-2661	181	17	is	be	AUX
cjgl-2661	181	18	filed	file	VERB
cjgl-2661	181	19	,	,	PUNCT
cjgl-2661	181	20	rather	rather	ADV
cjgl-2661	181	21	than	than	ADP
cjgl-2661	181	22	just	just	ADV
cjgl-2661	181	23	being	be	AUX
cjgl-2661	181	24	used	use	VERB
cjgl-2661	181	25	if	if	SCONJ
cjgl-2661	181	26	there	there	PRON
cjgl-2661	181	27	is	be	VERB
cjgl-2661	181	28	a	a	DET
cjgl-2661	181	29	later	later	ADJ
cjgl-2661	181	30	final	final	ADJ
cjgl-2661	181	31	federal	federal	ADJ
cjgl-2661	181	32	change	change	NOUN
cjgl-2661	181	33	.	.	PUNCT
cjgl-2661	182	1	b.	b.	PROPN
cjgl-2661	182	2	state	state	PROPN
cjgl-2661	182	3	conformity	conformity	NOUN
cjgl-2661	182	4	to	to	ADP
cjgl-2661	182	5	federal	federal	ADJ
cjgl-2661	182	6	filing	filing	NOUN
cjgl-2661	182	7	status	status	NOUN
cjgl-2661	182	8	in	in	ADP
cjgl-2661	182	9	1918	1918	NUM
cjgl-2661	182	10	,	,	PUNCT
cjgl-2661	182	11	congress	congress	PROPN
cjgl-2661	182	12	authorized	authorize	VERB
cjgl-2661	182	13	husbands	husband	NOUN
cjgl-2661	182	14	and	and	CCONJ
cjgl-2661	182	15	wives	wife	NOUN
cjgl-2661	182	16	to	to	PART
cjgl-2661	182	17	make	make	VERB
cjgl-2661	182	18	"	"	PUNCT
cjgl-2661	182	19	a	a	DET
cjgl-2661	182	20	single	single	ADJ
cjgl-2661	182	21	joint	joint	ADJ
cjgl-2661	182	22	return	return	NOUN
cjgl-2661	182	23	"	"	PUNCT
cjgl-2661	182	24	for	for	ADP
cjgl-2661	182	25	federal	federal	ADJ
cjgl-2661	182	26	income	income	NOUN
cjgl-2661	182	27	taxes	taxis	NOUN
cjgl-2661	182	28	.	.	PUNCT
cjgl-2661	183	1	28	28	NUM
cjgl-2661	183	2	who	who	PRON
cjgl-2661	183	3	is	be	AUX
cjgl-2661	183	4	"	"	PUNCT
cjgl-2661	183	5	married	married	ADJ
cjgl-2661	183	6	"	"	PUNCT
cjgl-2661	183	7	under	under	ADP
cjgl-2661	183	8	federal	federal	ADJ
cjgl-2661	183	9	law	law	NOUN
cjgl-2661	183	10	has	have	AUX
cjgl-2661	183	11	always	always	ADV
cjgl-2661	183	12	been	be	AUX
cjgl-2661	183	13	determined	determine	VERB
cjgl-2661	183	14	by	by	ADP
cjgl-2661	183	15	whether	whether	SCONJ
cjgl-2661	183	16	the	the	DET
cjgl-2661	183	17	couple	couple	NOUN
cjgl-2661	183	18	was	be	AUX
cjgl-2661	183	19	married	marry	VERB
cjgl-2661	183	20	under	under	ADP
cjgl-2661	183	21	state	state	NOUN
cjgl-2661	183	22	law	law	NOUN
cjgl-2661	183	23	or	or	CCONJ
cjgl-2661	183	24	most	most	ADV
cjgl-2661	183	25	recognized	recognize	VERB
cjgl-2661	183	26	foreign	foreign	ADJ
cjgl-2661	183	27	laws	law	NOUN
cjgl-2661	183	28	on	on	ADP
cjgl-2661	183	29	the	the	DET
cjgl-2661	183	30	last	last	ADJ
cjgl-2661	183	31	day	day	NOUN
cjgl-2661	183	32	of	of	ADP
cjgl-2661	183	33	the	the	DET
cjgl-2661	183	34	taxable	taxable	ADJ
cjgl-2661	183	35	year.29	year.29	NOUN
cjgl-2661	183	36	initially	initially	ADV
cjgl-2661	183	37	,	,	PUNCT
cjgl-2661	183	38	there	there	PRON
cjgl-2661	183	39	was	be	VERB
cjgl-2661	183	40	only	only	ADV
cjgl-2661	183	41	one	one	NUM
cjgl-2661	183	42	tax	tax	NOUN
cjgl-2661	183	43	rate	rate	NOUN
cjgl-2661	183	44	schedule	schedule	NOUN
cjgl-2661	183	45	(	(	PUNCT
cjgl-2661	183	46	if	if	SCONJ
cjgl-2661	183	47	one	one	NUM
cjgl-2661	183	48	years	year	NOUN
cjgl-2661	183	49	of	of	ADP
cjgl-2661	183	50	receiving	receive	VERB
cjgl-2661	183	51	the	the	DET
cjgl-2661	183	52	notice	notice	NOUN
cjgl-2661	183	53	)	)	PUNCT
cjgl-2661	183	54	;	;	PUNCT
cjgl-2661	183	55	830	830	NUM
cjgl-2661	183	56	mass	mass	NOUN
cjgl-2661	183	57	.	.	PUNCT
cjgl-2661	183	58	code	code	NOUN
cjgl-2661	183	59	regs	reg	NOUN
cjgl-2661	183	60	.	.	PUNCT
cjgl-2661	184	1	62c.30.1(4)(b)(2)(b	62c.30.1(4)(b)(2)(b	NUM
cjgl-2661	184	2	)	)	PUNCT
cjgl-2661	184	3	(	(	PUNCT
cjgl-2661	184	4	lexisnexis	lexisnexis	NOUN
cjgl-2661	184	5	2011	2011	NUM
cjgl-2661	184	6	)	)	PUNCT
cjgl-2661	184	7	(	(	PUNCT
cjgl-2661	184	8	"	"	PUNCT
cjgl-2661	184	9	within	within	ADP
cjgl-2661	184	10	two	two	NUM
cjgl-2661	184	11	years	year	NOUN
cjgl-2661	184	12	of	of	ADP
cjgl-2661	184	13	receiving	receive	VERB
cjgl-2661	184	14	information	information	NOUN
cjgl-2661	184	15	from	from	ADP
cjgl-2661	184	16	the	the	DET
cjgl-2661	184	17	federal	federal	ADJ
cjgl-2661	184	18	government	government	NOUN
cjgl-2661	184	19	"	"	PUNCT
cjgl-2661	184	20	of	of	ADP
cjgl-2661	184	21	a	a	DET
cjgl-2661	184	22	final	final	ADJ
cjgl-2661	184	23	federal	federal	ADJ
cjgl-2661	184	24	change	change	NOUN
cjgl-2661	184	25	)	)	PUNCT
cjgl-2661	184	26	.	.	PUNCT
cjgl-2661	185	1	24	24	NUM
cjgl-2661	185	2	n.y	n.y	PROPN
cjgl-2661	185	3	.	.	PROPN
cjgl-2661	185	4	ex	ex	PROPN
cjgl-2661	185	5	rel	rel	PROPN
cjgl-2661	185	6	.	.	PUNCT
cjgl-2661	186	1	cohn	cohn	PROPN
cjgl-2661	186	2	v.	v.	PROPN
cjgl-2661	186	3	graves	grave	NOUN
cjgl-2661	186	4	,	,	PUNCT
cjgl-2661	186	5	300	300	NUM
cjgl-2661	186	6	u.s	u.s	AUX
cjgl-2661	186	7	.	.	PROPN
cjgl-2661	186	8	308	308	NUM
cjgl-2661	186	9	,	,	PUNCT
cjgl-2661	186	10	313	313	NUM
cjgl-2661	186	11	(	(	PUNCT
cjgl-2661	186	12	1937	1937	NUM
cjgl-2661	186	13	)	)	PUNCT
cjgl-2661	186	14	(	(	PUNCT
cjgl-2661	186	15	"	"	PUNCT
cjgl-2661	186	16	a	a	DET
cjgl-2661	186	17	state	state	NOUN
cjgl-2661	186	18	may	may	AUX
cjgl-2661	186	19	tax	tax	VERB
cjgl-2661	186	20	its	its	PRON
cjgl-2661	186	21	residents	resident	NOUN
cjgl-2661	186	22	upon	upon	SCONJ
cjgl-2661	186	23	net	net	ADJ
cjgl-2661	186	24	income	income	NOUN
cjgl-2661	186	25	from	from	ADP
cjgl-2661	186	26	a	a	DET
cjgl-2661	186	27	business	business	NOUN
cjgl-2661	186	28	whose	whose	DET
cjgl-2661	186	29	physical	physical	ADJ
cjgl-2661	186	30	assets	asset	NOUN
cjgl-2661	186	31	,	,	PUNCT
cjgl-2661	186	32	located	locate	VERB
cjgl-2661	186	33	wholly	wholly	ADV
cjgl-2661	186	34	without	without	ADP
cjgl-2661	186	35	the	the	DET
cjgl-2661	186	36	state	state	NOUN
cjgl-2661	186	37	,	,	PUNCT
cjgl-2661	186	38	are	be	AUX
cjgl-2661	186	39	beyond	beyond	ADP
cjgl-2661	186	40	its	its	PRON
cjgl-2661	186	41	taxing	tax	VERB
cjgl-2661	186	42	power	power	NOUN
cjgl-2661	186	43	.	.	PUNCT
cjgl-2661	186	44	"	"	PUNCT
cjgl-2661	186	45	)	)	PUNCT
cjgl-2661	186	46	.	.	PUNCT
cjgl-2661	187	1	25	25	NUM
cjgl-2661	187	2	shaffer	shaffer	PROPN
cjgl-2661	187	3	v.	v.	PROPN
cjgl-2661	187	4	carter	carter	PROPN
cjgl-2661	187	5	,	,	PUNCT
cjgl-2661	187	6	252	252	NUM
cjgl-2661	187	7	u.s	u.s	PROPN
cjgl-2661	187	8	.	.	PROPN
cjgl-2661	187	9	37	37	NUM
cjgl-2661	187	10	,	,	PUNCT
cjgl-2661	187	11	57	57	NUM
cjgl-2661	187	12	(	(	PUNCT
cjgl-2661	187	13	1920	1920	NUM
cjgl-2661	187	14	)	)	PUNCT
cjgl-2661	187	15	(	(	PUNCT
cjgl-2661	187	16	"	"	PUNCT
cjgl-2661	187	17	as	as	ADP
cjgl-2661	187	18	to	to	ADP
cjgl-2661	187	19	nonresidents	nonresident	NOUN
cjgl-2661	187	20	,	,	PUNCT
cjgl-2661	187	21	the	the	DET
cjgl-2661	187	22	jurisdiction	jurisdiction	NOUN
cjgl-2661	187	23	extends	extend	VERB
cjgl-2661	187	24	only	only	ADV
cjgl-2661	187	25	to	to	ADP
cjgl-2661	187	26	their	their	PRON
cjgl-2661	187	27	property	property	NOUN
cjgl-2661	187	28	owned	own	VERB
cjgl-2661	187	29	within	within	ADP
cjgl-2661	187	30	the	the	DET
cjgl-2661	187	31	state	state	NOUN
cjgl-2661	187	32	and	and	CCONJ
cjgl-2661	187	33	their	their	PRON
cjgl-2661	187	34	business	business	NOUN
cjgl-2661	187	35	,	,	PUNCT
cjgl-2661	187	36	trade	trade	NOUN
cjgl-2661	187	37	,	,	PUNCT
cjgl-2661	187	38	or	or	CCONJ
cjgl-2661	187	39	profession	profession	NOUN
cjgl-2661	187	40	carried	carry	VERB
cjgl-2661	187	41	on	on	ADP
cjgl-2661	187	42	therein	therein	ADV
cjgl-2661	187	43	,	,	PUNCT
cjgl-2661	187	44	and	and	CCONJ
cjgl-2661	187	45	the	the	DET
cjgl-2661	187	46	tax	tax	NOUN
cjgl-2661	187	47	is	be	AUX
cjgl-2661	187	48	only	only	ADV
cjgl-2661	187	49	on	on	ADP
cjgl-2661	187	50	such	such	ADJ
cjgl-2661	187	51	income	income	NOUN
cjgl-2661	187	52	as	as	SCONJ
cjgl-2661	187	53	is	be	AUX
cjgl-2661	187	54	derived	derive	VERB
cjgl-2661	187	55	from	from	ADP
cjgl-2661	187	56	those	those	DET
cjgl-2661	187	57	sources	source	NOUN
cjgl-2661	187	58	.	.	PUNCT
cjgl-2661	187	59	"	"	PUNCT
cjgl-2661	187	60	)	)	PUNCT
cjgl-2661	187	61	.	.	PUNCT
cjgl-2661	188	1	26	26	NUM
cjgl-2661	188	2	iowa	iowa	PROPN
cjgl-2661	188	3	code	code	PROPN
cjgl-2661	188	4	§	§	PROPN
cjgl-2661	188	5	422.13(5	422.13(5	NUM
cjgl-2661	188	6	)	)	PUNCT
cjgl-2661	188	7	(	(	PUNCT
cjgl-2661	188	8	2011	2011	NUM
cjgl-2661	188	9	)	)	PUNCT
cjgl-2661	188	10	.	.	PUNCT
cjgl-2661	189	1	27	27	NUM
cjgl-2661	190	1	i	i	PRON
cjgl-2661	190	2	d.	d.	PROPN
cjgl-2661	190	3	§	§	PROPN
cjgl-2661	190	4	422.9(2)(b	422.9(2)(b	PROPN
cjgl-2661	190	5	)	)	PUNCT
cjgl-2661	190	6	.	.	PUNCT
cjgl-2661	191	1	28	28	NUM
cjgl-2661	191	2	revenue	revenue	NOUN
cjgl-2661	191	3	act	act	NOUN
cjgl-2661	191	4	of	of	ADP
cjgl-2661	191	5	1918	1918	NUM
cjgl-2661	191	6	,	,	PUNCT
cjgl-2661	191	7	ch	ch	PROPN
cjgl-2661	191	8	.	.	PROPN
cjgl-2661	191	9	i8	i8	PROPN
cjgl-2661	191	10	,	,	PUNCT
cjgl-2661	191	11	§	§	PROPN
cjgl-2661	191	12	223	223	NUM
cjgl-2661	191	13	,	,	PUNCT
cjgl-2661	191	14	40	40	NUM
cjgl-2661	191	15	stat	stat	NOUN
cjgl-2661	191	16	.	.	PUNCT
cjgl-2661	191	17	1057	1057	NUM
cjgl-2661	191	18	,	,	PUNCT
cjgl-2661	191	19	1074	1074	NUM
cjgl-2661	191	20	(	(	PUNCT
cjgl-2661	191	21	providing	provide	VERB
cjgl-2661	191	22	,	,	PUNCT
cjgl-2661	191	23	in	in	ADP
cjgl-2661	191	24	part	part	NOUN
cjgl-2661	191	25	,	,	PUNCT
cjgl-2661	191	26	"	"	PUNCT
cjgl-2661	191	27	if	if	SCONJ
cjgl-2661	191	28	a	a	DET
cjgl-2661	191	29	husband	husband	NOUN
cjgl-2661	191	30	and	and	CCONJ
cjgl-2661	191	31	wife	wife	NOUN
cjgl-2661	191	32	living	live	VERB
cjgl-2661	191	33	together	together	ADV
cjgl-2661	191	34	have	have	VERB
cjgl-2661	191	35	an	an	DET
cjgl-2661	191	36	aggregate	aggregate	ADJ
cjgl-2661	191	37	net	net	ADJ
cjgl-2661	191	38	income	income	NOUN
cjgl-2661	191	39	of	of	ADP
cjgl-2661	191	40	$	$	SYM
cjgl-2661	191	41	2,000	2,000	NUM
cjgl-2661	191	42	or	or	CCONJ
cjgl-2661	191	43	over	over	ADV
cjgl-2661	191	44	,	,	PUNCT
cjgl-2661	191	45	each	each	PRON
cjgl-2661	191	46	shall	shall	AUX
cjgl-2661	191	47	make	make	VERB
cjgl-2661	191	48	such	such	DET
cjgl-2661	191	49	a	a	DET
cjgl-2661	191	50	return	return	NOUN
cjgl-2661	191	51	unless	unless	SCONJ
cjgl-2661	191	52	the	the	DET
cjgl-2661	191	53	income	income	NOUN
cjgl-2661	191	54	of	of	ADP
cjgl-2661	191	55	each	each	PRON
cjgl-2661	191	56	is	be	AUX
cjgl-2661	191	57	included	include	VERB
cjgl-2661	191	58	in	in	ADP
cjgl-2661	191	59	a	a	DET
cjgl-2661	191	60	single	single	ADJ
cjgl-2661	191	61	joint	joint	ADJ
cjgl-2661	191	62	return	return	NOUN
cjgl-2661	191	63	.	.	PUNCT
cjgl-2661	192	1	"	"	PUNCT
cjgl-2661	192	2	)	)	PUNCT
cjgl-2661	192	3	.	.	PUNCT
cjgl-2661	193	1	29	29	NUM
cjgl-2661	193	2	i.r.c	i.r.c	NOUN
cjgl-2661	193	3	.	.	PUNCT
cjgl-2661	194	1	§	§	PROPN
cjgl-2661	194	2	7703(a)(1	7703(a)(1	NUM
cjgl-2661	194	3	)	)	PUNCT
cjgl-2661	194	4	(	(	PUNCT
cjgl-2661	194	5	west	west	NOUN
cjgl-2661	194	6	2011	2011	NUM
cjgl-2661	194	7	)	)	PUNCT
cjgl-2661	194	8	(	(	PUNCT
cjgl-2661	194	9	"	"	PUNCT
cjgl-2661	194	10	[	[	X
cjgl-2661	194	11	t]he	t]he	ADV
cjgl-2661	194	12	determination	determination	NOUN
cjgl-2661	194	13	of	of	ADP
cjgl-2661	194	14	whether	whether	SCONJ
cjgl-2661	194	15	an	an	DET
cjgl-2661	194	16	individual	individual	NOUN
cjgl-2661	194	17	is	be	AUX
cjgl-2661	194	18	married	married	ADJ
cjgl-2661	194	19	shall	shall	AUX
cjgl-2661	194	20	be	be	AUX
cjgl-2661	194	21	made	make	VERB
cjgl-2661	194	22	as	as	ADP
cjgl-2661	194	23	of	of	ADP
cjgl-2661	194	24	the	the	DET
cjgl-2661	194	25	close	close	NOUN
cjgl-2661	194	26	of	of	ADP
cjgl-2661	194	27	his	his	PRON
cjgl-2661	194	28	taxable	taxable	ADJ
cjgl-2661	194	29	year	year	NOUN
cjgl-2661	194	30	.	.	PUNCT
cjgl-2661	195	1	"	"	PUNCT
cjgl-2661	195	2	)	)	PUNCT
cjgl-2661	195	3	;	;	PUNCT
cjgl-2661	195	4	lee	lee	PROPN
cjgl-2661	195	5	v.	v.	ADP
cjgl-2661	195	6	comm'r	comm'r	PROPN
cjgl-2661	195	7	,	,	PUNCT
cjgl-2661	195	8	64	64	NUM
cjgl-2661	195	9	t.c	t.c	PROPN
cjgl-2661	195	10	.	.	PROPN
cjgl-2661	195	11	552	552	NUM
cjgl-2661	195	12	,	,	PUNCT
cjgl-2661	195	13	556	556	NUM
cjgl-2661	195	14	(	(	PUNCT
cjgl-2661	195	15	1975	1975	NUM
cjgl-2661	195	16	)	)	PUNCT
cjgl-2661	195	17	(	(	PUNCT
cjgl-2661	195	18	"	"	PUNCT
cjgl-2661	195	19	[	[	X
cjgl-2661	195	20	the	the	DET
cjgl-2661	195	21	tax	tax	NOUN
cjgl-2661	195	22	]	]	X
cjgl-2661	196	1	court	court	NOUN
cjgl-2661	196	2	has	have	AUX
cjgl-2661	196	3	continuously	continuously	ADV
cjgl-2661	196	4	held	hold	VERB
cjgl-2661	196	5	that	that	SCONJ
cjgl-2661	196	6	for	for	ADP
cjgl-2661	196	7	purposes	purpose	NOUN
cjgl-2661	196	8	of	of	ADP
cjgl-2661	196	9	.	.	PUNCT
cjgl-2661	196	10	.	.	PUNCT
cjgl-2661	196	11	.	.	PUNCT
cjgl-2661	197	1	code	code	NOUN
cjgl-2661	197	2	provisions	provision	NOUN
cjgl-2661	197	3	the	the	DET
cjgl-2661	197	4	marital	marital	ADJ
cjgl-2661	197	5	status	status	NOUN
cjgl-2661	197	6	,	,	PUNCT
cjgl-2661	197	7	its	its	PRON
cjgl-2661	197	8	existence	existence	NOUN
cjgl-2661	197	9	and	and	CCONJ
cjgl-2661	197	10	dissolution	dissolution	NOUN
cjgl-2661	197	11	,	,	PUNCT
cjgl-2661	197	12	is	be	AUX
cjgl-2661	197	13	defined	define	VERB
cjgl-2661	197	14	by	by	ADP
cjgl-2661	197	15	state	state	NOUN
cjgl-2661	197	16	rather	rather	ADV
cjgl-2661	197	17	than	than	ADP
cjgl-2661	197	18	federal	federal	ADJ
cjgl-2661	197	19	law	law	NOUN
cjgl-2661	197	20	.	.	PUNCT
cjgl-2661	198	1	"	"	PUNCT
cjgl-2661	198	2	)	)	PUNCT
cjgl-2661	198	3	,	,	PUNCT
cjgl-2661	198	4	aff'd	aff'd	NOUN
cjgl-2661	198	5	per	per	ADP
cjgl-2661	198	6	curiam	curiam	NOUN
cjgl-2661	198	7	,	,	PUNCT
cjgl-2661	198	8	550	550	NUM
cjgl-2661	198	9	f.2d	f.2d	NOUN
cjgl-2661	198	10	1201	1201	NUM
cjgl-2661	198	11	(	(	PUNCT
cjgl-2661	198	12	9th	9th	ADJ
cjgl-2661	198	13	cir	cir	NOUN
cjgl-2661	198	14	.	.	PUNCT
cjgl-2661	198	15	1977	1977	NUM
cjgl-2661	198	16	)	)	PUNCT
cjgl-2661	198	17	;	;	PUNCT
cjgl-2661	198	18	merrill	merrill	NOUN
cjgl-2661	198	19	v.	v.	ADP
cjgl-2661	198	20	comm'r	comm'r	PROPN
cjgl-2661	198	21	,	,	PUNCT
cjgl-2661	198	22	98	98	NUM
cjgl-2661	198	23	t.c.m	t.c.m	NOUN
cjgl-2661	198	24	.	.	PUNCT
cjgl-2661	199	1	(	(	PUNCT
cjgl-2661	199	2	cch	cch	NOUN
cjgl-2661	199	3	)	)	PUNCT
cjgl-2661	199	4	25	25	NUM
cjgl-2661	199	5	(	(	PUNCT
cjgl-2661	199	6	2009	2009	NUM
cjgl-2661	199	7	)	)	PUNCT
cjgl-2661	199	8	(	(	PUNCT
cjgl-2661	199	9	quoting	quote	VERB
cjgl-2661	199	10	lee	lee	PROPN
cjgl-2661	199	11	in	in	ADP
cjgl-2661	199	12	connection	connection	NOUN
cjgl-2661	199	13	with	with	ADP
cjgl-2661	199	14	same	same	ADJ
cjgl-2661	199	15	-	-	PUNCT
cjgl-2661	199	16	sex	sex	NOUN
cjgl-2661	199	17	couple	couple	NOUN
cjgl-2661	199	18	who	who	PRON
cjgl-2661	199	19	could	could	AUX
cjgl-2661	199	20	not	not	PART
cjgl-2661	199	21	marry	marry	VERB
cjgl-2661	199	22	in	in	ADP
cjgl-2661	199	23	north	north	PROPN
cjgl-2661	199	24	carolina	carolina	PROPN
cjgl-2661	199	25	and	and	CCONJ
cjgl-2661	199	26	were	be	AUX
cjgl-2661	199	27	thus	thus	ADV
cjgl-2661	199	28	held	hold	VERB
cjgl-2661	199	29	not	not	PART
cjgl-2661	199	30	to	to	PART
cjgl-2661	199	31	be	be	AUX
cjgl-2661	199	32	married	marry	VERB
cjgl-2661	199	33	for	for	ADP
cjgl-2661	199	34	purposes	purpose	NOUN
cjgl-2661	199	35	of	of	ADP
cjgl-2661	199	36	the	the	DET
cjgl-2661	199	37	internal	internal	ADJ
cjgl-2661	199	38	revenue	revenue	NOUN
cjgl-2661	199	39	code	code	PROPN
cjgl-2661	199	40	)	)	PUNCT
cjgl-2661	199	41	.	.	PUNCT
cjgl-2661	200	1	24.1	24.1	NUM
cjgl-2661	200	2	37	37	NUM
cjgl-2661	200	3	columbia	columbia	PROPN
cjgl-2661	200	4	journal	journal	NOUN
cjgl-2661	200	5	of	of	ADP
cjgl-2661	200	6	gender	gender	NOUN
cjgl-2661	200	7	and	and	CCONJ
cjgl-2661	200	8	law	law	NOUN
cjgl-2661	200	9	combined	combine	VERB
cjgl-2661	200	10	regular	regular	ADJ
cjgl-2661	200	11	taxes	taxis	NOUN
cjgl-2661	200	12	and	and	CCONJ
cjgl-2661	200	13	surtaxes	surtax	NOUN
cjgl-2661	200	14	)	)	PUNCT
cjgl-2661	200	15	,	,	PUNCT
cjgl-2661	200	16	so	so	CCONJ
cjgl-2661	200	17	there	there	PRON
cjgl-2661	200	18	was	be	VERB
cjgl-2661	200	19	little	little	ADJ
cjgl-2661	200	20	incentive	incentive	NOUN
cjgl-2661	200	21	to	to	PART
cjgl-2661	200	22	file	file	VERB
cjgl-2661	200	23	jointly	jointly	ADV
cjgl-2661	200	24	.	.	PUNCT
cjgl-2661	201	1	further	far	ADV
cjgl-2661	201	2	,	,	PUNCT
cjgl-2661	201	3	the	the	DET
cjgl-2661	201	4	government	government	NOUN
cjgl-2661	201	5	took	take	VERB
cjgl-2661	201	6	the	the	DET
cjgl-2661	201	7	position	position	NOUN
cjgl-2661	201	8	that	that	SCONJ
cjgl-2661	201	9	in	in	ADP
cjgl-2661	201	10	order	order	NOUN
cjgl-2661	201	11	to	to	PART
cjgl-2661	201	12	file	file	VERB
cjgl-2661	201	13	jointly	jointly	ADV
cjgl-2661	201	14	,	,	PUNCT
cjgl-2661	201	15	both	both	DET
cjgl-2661	201	16	spouses	spouse	NOUN
cjgl-2661	201	17	had	have	VERB
cjgl-2661	201	18	to	to	PART
cjgl-2661	201	19	have	have	VERB
cjgl-2661	201	20	at	at	ADP
cjgl-2661	201	21	least	least	ADJ
cjgl-2661	201	22	some	some	PRON
cjgl-2661	201	23	income	income	NOUN
cjgl-2661	201	24	.	.	PUNCT
cjgl-2661	202	1	as	as	ADP
cjgl-2661	202	2	a	a	DET
cjgl-2661	202	3	result	result	NOUN
cjgl-2661	202	4	of	of	ADP
cjgl-2661	202	5	this	this	DET
cjgl-2661	202	6	configuration	configuration	NOUN
cjgl-2661	202	7	,	,	PUNCT
cjgl-2661	202	8	married	married	ADJ
cjgl-2661	202	9	couples	couple	NOUN
cjgl-2661	202	10	had	have	VERB
cjgl-2661	202	11	an	an	DET
cjgl-2661	202	12	incentive	incentive	NOUN
cjgl-2661	202	13	to	to	PART
cjgl-2661	202	14	file	file	VERB
cjgl-2661	202	15	separate	separate	ADJ
cjgl-2661	202	16	income	income	NOUN
cjgl-2661	202	17	tax	tax	NOUN
cjgl-2661	202	18	returns	return	NOUN
cjgl-2661	202	19	.	.	PUNCT
cjgl-2661	203	1	in	in	ADP
cjgl-2661	203	2	most	most	ADV
cjgl-2661	203	3	married	married	ADJ
cjgl-2661	203	4	couples	couple	NOUN
cjgl-2661	203	5	at	at	ADP
cjgl-2661	203	6	that	that	DET
cjgl-2661	203	7	time	time	NOUN
cjgl-2661	203	8	,	,	PUNCT
cjgl-2661	203	9	the	the	DET
cjgl-2661	203	10	husband	husband	NOUN
cjgl-2661	203	11	had	have	VERB
cjgl-2661	203	12	the	the	DET
cjgl-2661	203	13	majority	majority	NOUN
cjgl-2661	203	14	of	of	ADP
cjgl-2661	203	15	the	the	DET
cjgl-2661	203	16	income	income	NOUN
cjgl-2661	203	17	;	;	PUNCT
cjgl-2661	203	18	the	the	DET
cjgl-2661	203	19	husband	husband	NOUN
cjgl-2661	203	20	,	,	PUNCT
cjgl-2661	203	21	thus	thus	ADV
cjgl-2661	203	22	,	,	PUNCT
cjgl-2661	203	23	had	have	VERB
cjgl-2661	203	24	an	an	DET
cjgl-2661	203	25	incentive	incentive	NOUN
cjgl-2661	203	26	to	to	PART
cjgl-2661	203	27	try	try	VERB
cjgl-2661	203	28	to	to	PART
cjgl-2661	203	29	steer	steer	VERB
cjgl-2661	203	30	some	some	PRON
cjgl-2661	203	31	of	of	ADP
cjgl-2661	203	32	his	his	PRON
cjgl-2661	203	33	income	income	NOUN
cjgl-2661	203	34	to	to	ADP
cjgl-2661	203	35	his	his	PRON
cjgl-2661	203	36	wife	wife	NOUN
cjgl-2661	203	37	so	so	SCONJ
cjgl-2661	203	38	that	that	SCONJ
cjgl-2661	203	39	each	each	PRON
cjgl-2661	203	40	of	of	ADP
cjgl-2661	203	41	them	they	PRON
cjgl-2661	203	42	could	could	AUX
cjgl-2661	203	43	report	report	VERB
cjgl-2661	203	44	half	half	NOUN
cjgl-2661	203	45	of	of	ADP
cjgl-2661	203	46	the	the	DET
cjgl-2661	203	47	husband	husband	NOUN
cjgl-2661	203	48	's	's	PART
cjgl-2661	203	49	income	income	NOUN
cjgl-2661	203	50	.	.	PUNCT
cjgl-2661	204	1	each	each	PRON
cjgl-2661	204	2	would	would	AUX
cjgl-2661	204	3	then	then	ADV
cjgl-2661	204	4	file	file	VERB
cjgl-2661	204	5	separate	separate	ADJ
cjgl-2661	204	6	returns	return	NOUN
cjgl-2661	204	7	and	and	CCONJ
cjgl-2661	204	8	get	get	VERB
cjgl-2661	204	9	the	the	DET
cjgl-2661	204	10	benefits	benefit	NOUN
cjgl-2661	204	11	of	of	ADP
cjgl-2661	204	12	effectively	effectively	ADV
cjgl-2661	204	13	lower	low	ADJ
cjgl-2661	204	14	tax	tax	NOUN
cjgl-2661	204	15	brackets	bracket	NOUN
cjgl-2661	204	16	twice	twice	ADV
cjgl-2661	204	17	,	,	PUNCT
cjgl-2661	204	18	or	or	CCONJ
cjgl-2661	204	19	never	never	ADV
cjgl-2661	204	20	even	even	ADV
cjgl-2661	204	21	get	get	VERB
cjgl-2661	204	22	to	to	ADP
cjgl-2661	204	23	the	the	DET
cjgl-2661	204	24	highest	high	ADJ
cjgl-2661	204	25	tax	tax	NOUN
cjgl-2661	204	26	bracket.30	bracket.30	NOUN
cjgl-2661	204	27	through	through	ADP
cjgl-2661	204	28	this	this	DET
cjgl-2661	204	29	sort	sort	NOUN
cjgl-2661	204	30	of	of	ADP
cjgl-2661	204	31	income	income	NOUN
cjgl-2661	204	32	splitting	splitting	NOUN
cjgl-2661	204	33	,	,	PUNCT
cjgl-2661	204	34	a	a	DET
cjgl-2661	204	35	couple	couple	NOUN
cjgl-2661	204	36	's	's	PART
cjgl-2661	204	37	combined	combine	VERB
cjgl-2661	204	38	income	income	NOUN
cjgl-2661	204	39	tax	tax	NOUN
cjgl-2661	204	40	obligation	obligation	NOUN
cjgl-2661	204	41	could	could	AUX
cjgl-2661	204	42	be	be	AUX
cjgl-2661	204	43	reduced	reduce	VERB
cjgl-2661	204	44	.	.	PUNCT
cjgl-2661	205	1	the	the	DET
cjgl-2661	205	2	federal	federal	ADJ
cjgl-2661	205	3	courts	court	NOUN
cjgl-2661	205	4	held	hold	VERB
cjgl-2661	205	5	such	such	ADJ
cjgl-2661	205	6	"	"	PUNCT
cjgl-2661	205	7	assignments	assignment	NOUN
cjgl-2661	205	8	of	of	ADP
cjgl-2661	205	9	income	income	NOUN
cjgl-2661	205	10	"	"	PUNCT
cjgl-2661	205	11	were	be	AUX
cjgl-2661	205	12	impermissible	impermissible	ADJ
cjgl-2661	205	13	.	.	PUNCT
cjgl-2661	206	1	in	in	ADP
cjgl-2661	206	2	1930	1930	NUM
cjgl-2661	206	3	,	,	PUNCT
cjgl-2661	206	4	in	in	ADP
cjgl-2661	206	5	lucas	lucas	NOUN
cjgl-2661	206	6	v.	v.	ADP
cjgl-2661	206	7	earl,3	earl,3	NOUN
cjgl-2661	206	8	1	1	NUM
cjgl-2661	206	9	a	a	DET
cjgl-2661	206	10	married	married	ADJ
cjgl-2661	206	11	couple	couple	NOUN
cjgl-2661	206	12	entered	enter	VERB
cjgl-2661	206	13	into	into	ADP
cjgl-2661	206	14	an	an	DET
cjgl-2661	206	15	agreement	agreement	NOUN
cjgl-2661	206	16	to	to	PART
cjgl-2661	206	17	split	split	VERB
cjgl-2661	206	18	all	all	PRON
cjgl-2661	206	19	of	of	ADP
cjgl-2661	206	20	their	their	PRON
cjgl-2661	206	21	income	income	NOUN
cjgl-2661	206	22	during	during	ADP
cjgl-2661	206	23	their	their	PRON
cjgl-2661	206	24	lives	life	NOUN
cjgl-2661	206	25	.	.	PUNCT
cjgl-2661	207	1	the	the	DET
cjgl-2661	207	2	supreme	supreme	PROPN
cjgl-2661	207	3	court	court	PROPN
cjgl-2661	207	4	rejected	reject	VERB
cjgl-2661	207	5	this	this	DET
cjgl-2661	207	6	anticipatory	anticipatory	ADJ
cjgl-2661	207	7	assignment	assignment	NOUN
cjgl-2661	207	8	of	of	ADP
cjgl-2661	207	9	income	income	NOUN
cjgl-2661	207	10	for	for	ADP
cjgl-2661	207	11	purposes	purpose	NOUN
cjgl-2661	207	12	of	of	ADP
cjgl-2661	207	13	income	income	NOUN
cjgl-2661	207	14	tax	tax	NOUN
cjgl-2661	207	15	.	.	PUNCT
cjgl-2661	208	1	instead	instead	ADV
cjgl-2661	208	2	,	,	PUNCT
cjgl-2661	208	3	the	the	DET
cjgl-2661	208	4	husband	husband	NOUN
cjgl-2661	208	5	,	,	PUNCT
cjgl-2661	208	6	a	a	DET
cjgl-2661	208	7	lawyer	lawyer	NOUN
cjgl-2661	208	8	,	,	PUNCT
cjgl-2661	208	9	was	be	AUX
cjgl-2661	208	10	required	require	VERB
cjgl-2661	208	11	to	to	PART
cjgl-2661	208	12	report	report	VERB
cjgl-2661	208	13	all	all	PRON
cjgl-2661	208	14	of	of	ADP
cjgl-2661	208	15	the	the	DET
cjgl-2661	208	16	income	income	NOUN
cjgl-2661	208	17	from	from	ADP
cjgl-2661	208	18	his	his	PRON
cjgl-2661	208	19	law	law	NOUN
cjgl-2661	208	20	practice	practice	NOUN
cjgl-2661	208	21	on	on	ADP
cjgl-2661	208	22	his	his	PRON
cjgl-2661	208	23	separate	separate	ADJ
cjgl-2661	208	24	federal	federal	ADJ
cjgl-2661	208	25	income	income	NOUN
cjgl-2661	208	26	tax	tax	NOUN
cjgl-2661	208	27	return	return	NOUN
cjgl-2661	208	28	.	.	PUNCT
cjgl-2661	209	1	this	this	PRON
cjgl-2661	209	2	left	leave	VERB
cjgl-2661	209	3	open	open	VERB
cjgl-2661	209	4	the	the	DET
cjgl-2661	209	5	possibility	possibility	NOUN
cjgl-2661	209	6	of	of	ADP
cjgl-2661	209	7	doing	do	VERB
cjgl-2661	209	8	the	the	DET
cjgl-2661	209	9	same	same	ADJ
cjgl-2661	209	10	sort	sort	NOUN
cjgl-2661	209	11	of	of	ADP
cjgl-2661	209	12	income	income	NOUN
cjgl-2661	209	13	splitting	splitting	NOUN
cjgl-2661	209	14	,	,	PUNCT
cjgl-2661	209	15	not	not	PART
cjgl-2661	209	16	as	as	ADP
cjgl-2661	209	17	part	part	NOUN
cjgl-2661	209	18	of	of	ADP
cjgl-2661	209	19	a	a	DET
cjgl-2661	209	20	private	private	ADJ
cjgl-2661	209	21	contract	contract	NOUN
cjgl-2661	209	22	,	,	PUNCT
cjgl-2661	209	23	but	but	CCONJ
cjgl-2661	209	24	rather	rather	ADV
cjgl-2661	209	25	as	as	ADP
cjgl-2661	209	26	the	the	DET
cjgl-2661	209	27	product	product	NOUN
cjgl-2661	209	28	of	of	ADP
cjgl-2661	209	29	state	state	NOUN
cjgl-2661	209	30	community	community	NOUN
cjgl-2661	209	31	property	property	NOUN
cjgl-2661	209	32	laws	law	NOUN
cjgl-2661	209	33	.	.	PUNCT
cjgl-2661	210	1	only	only	ADV
cjgl-2661	210	2	months	month	NOUN
cjgl-2661	210	3	after	after	ADP
cjgl-2661	210	4	earl	earl	PROPN
cjgl-2661	210	5	,	,	PUNCT
cjgl-2661	210	6	in	in	ADP
cjgl-2661	210	7	poe	poe	PROPN
cjgl-2661	211	1	v.	v.	ADP
cjgl-2661	211	2	seaborn,3	seaborn,3	NOUN
cjgl-2661	211	3	2	2	NUM
cjgl-2661	211	4	an	an	DET
cjgl-2661	211	5	issue	issue	NOUN
cjgl-2661	211	6	arose	arise	VERB
cjgl-2661	211	7	concerning	concern	VERB
cjgl-2661	211	8	whether	whether	SCONJ
cjgl-2661	211	9	a	a	DET
cjgl-2661	211	10	husband	husband	NOUN
cjgl-2661	211	11	and	and	CCONJ
cjgl-2661	211	12	wife	wife	NOUN
cjgl-2661	211	13	living	live	VERB
cjgl-2661	211	14	in	in	ADP
cjgl-2661	211	15	the	the	DET
cjgl-2661	211	16	state	state	NOUN
cjgl-2661	211	17	of	of	ADP
cjgl-2661	211	18	washington	washington	PROPN
cjgl-2661	211	19	could	could	AUX
cjgl-2661	211	20	each	each	PRON
cjgl-2661	211	21	report	report	VERB
cjgl-2661	211	22	half	half	NOUN
cjgl-2661	211	23	of	of	ADP
cjgl-2661	211	24	the	the	DET
cjgl-2661	211	25	income	income	NOUN
cjgl-2661	211	26	from	from	ADP
cjgl-2661	211	27	their	their	PRON
cjgl-2661	211	28	community	community	NOUN
cjgl-2661	211	29	property	property	NOUN
cjgl-2661	211	30	on	on	ADP
cjgl-2661	211	31	separate	separate	ADJ
cjgl-2661	211	32	federal	federal	ADJ
cjgl-2661	211	33	income	income	NOUN
cjgl-2661	211	34	tax	tax	NOUN
cjgl-2661	211	35	returns	return	NOUN
cjgl-2661	211	36	.	.	PUNCT
cjgl-2661	212	1	in	in	ADP
cjgl-2661	212	2	washington	washington	PROPN
cjgl-2661	212	3	(	(	PUNCT
cjgl-2661	212	4	like	like	ADP
cjgl-2661	212	5	most	most	ADJ
cjgl-2661	212	6	community	community	NOUN
cjgl-2661	212	7	property	property	NOUN
cjgl-2661	212	8	states	state	NOUN
cjgl-2661	212	9	)	)	PUNCT
cjgl-2661	212	10	,	,	PUNCT
cjgl-2661	212	11	state	state	NOUN
cjgl-2661	212	12	law	law	NOUN
cjgl-2661	212	13	provided	provide	VERB
cjgl-2661	212	14	that	that	SCONJ
cjgl-2661	212	15	property	property	NOUN
cjgl-2661	212	16	acquired	acquire	VERB
cjgl-2661	212	17	during	during	ADP
cjgl-2661	212	18	a	a	DET
cjgl-2661	212	19	marriage	marriage	NOUN
cjgl-2661	212	20	was	be	AUX
cjgl-2661	212	21	,	,	PUNCT
cjgl-2661	212	22	generally	generally	ADV
cjgl-2661	212	23	,	,	PUNCT
cjgl-2661	212	24	community	community	NOUN
cjgl-2661	212	25	property	property	NOUN
cjgl-2661	212	26	,	,	PUNCT
cjgl-2661	212	27	and	and	CCONJ
cjgl-2661	212	28	each	each	DET
cjgl-2661	212	29	spouse	spouse	NOUN
cjgl-2661	212	30	had	have	VERB
cjgl-2661	212	31	a	a	DET
cjgl-2661	212	32	vested	vested	ADJ
cjgl-2661	212	33	half	half	ADJ
cjgl-2661	212	34	-	-	PUNCT
cjgl-2661	212	35	interest	interest	NOUN
cjgl-2661	212	36	in	in	ADP
cjgl-2661	212	37	"	"	PUNCT
cjgl-2661	212	38	the	the	DET
cjgl-2661	212	39	income	income	NOUN
cjgl-2661	212	40	of	of	ADP
cjgl-2661	212	41	the	the	DET
cjgl-2661	212	42	community	community	NOUN
cjgl-2661	212	43	,	,	PUNCT
cjgl-2661	212	44	including	include	VERB
cjgl-2661	212	45	salaries	salary	NOUN
cjgl-2661	212	46	or	or	CCONJ
cjgl-2661	212	47	wages	wage	NOUN
cjgl-2661	212	48	of	of	ADP
cjgl-2661	212	49	either	either	PRON
cjgl-2661	212	50	husband	husband	NOUN
cjgl-2661	212	51	or	or	CCONJ
cjgl-2661	212	52	wife	wife	NOUN
cjgl-2661	212	53	,	,	PUNCT
cjgl-2661	212	54	or	or	CCONJ
cjgl-2661	212	55	both	both	PRON
cjgl-2661	212	56	.	.	PUNCT
cjgl-2661	213	1	"	"	PUNCT
cjgl-2661	213	2	"	"	PUNCT
cjgl-2661	213	3	the	the	DET
cjgl-2661	213	4	supreme	supreme	PROPN
cjgl-2661	213	5	court	court	PROPN
cjgl-2661	213	6	held	hold	VERB
cjgl-2661	213	7	that	that	SCONJ
cjgl-2661	213	8	because	because	SCONJ
cjgl-2661	213	9	state	state	NOUN
cjgl-2661	213	10	law	law	NOUN
cjgl-2661	213	11	created	create	VERB
cjgl-2661	213	12	the	the	DET
cjgl-2661	213	13	split	split	NOUN
cjgl-2661	213	14	in	in	ADP
cjgl-2661	213	15	the	the	DET
cjgl-2661	213	16	ownership	ownership	NOUN
cjgl-2661	213	17	of	of	ADP
cjgl-2661	213	18	the	the	DET
cjgl-2661	213	19	income	income	NOUN
cjgl-2661	213	20	,	,	PUNCT
cjgl-2661	213	21	the	the	DET
cjgl-2661	213	22	federal	federal	ADJ
cjgl-2661	213	23	government	government	NOUN
cjgl-2661	213	24	had	have	VERB
cjgl-2661	213	25	to	to	PART
cjgl-2661	213	26	recognize	recognize	VERB
cjgl-2661	213	27	that	that	DET
cjgl-2661	213	28	split	split	NOUN
cjgl-2661	213	29	.	.	PUNCT
cjgl-2661	214	1	a	a	DET
cjgl-2661	214	2	venerable	venerable	ADJ
cjgl-2661	214	3	maxim	maxim	NOUN
cjgl-2661	214	4	in	in	ADP
cjgl-2661	214	5	federal	federal	ADJ
cjgl-2661	214	6	tax	tax	NOUN
cjgl-2661	214	7	cases	case	NOUN
cjgl-2661	214	8	says	say	VERB
cjgl-2661	214	9	that	that	SCONJ
cjgl-2661	214	10	state	state	NOUN
cjgl-2661	214	11	law	law	NOUN
cjgl-2661	214	12	creates	create	VERB
cjgl-2661	214	13	property	property	NOUN
cjgl-2661	214	14	rights	right	NOUN
cjgl-2661	214	15	,	,	PUNCT
cjgl-2661	214	16	but	but	CCONJ
cjgl-2661	214	17	federal	federal	ADJ
cjgl-2661	214	18	law	law	NOUN
cjgl-2661	214	19	defines	define	VERB
cjgl-2661	214	20	the	the	DET
cjgl-2661	214	21	consequences	consequence	NOUN
cjgl-2661	214	22	of	of	ADP
cjgl-2661	214	23	those	those	DET
cjgl-2661	214	24	state	state	NOUN
cjgl-2661	214	25	-	-	PUNCT
cjgl-2661	214	26	created	create	VERB
cjgl-2661	214	27	rights.3	rights.3	ADJ
cjgl-2661	214	28	4	4	NUM
cjgl-2661	214	29	30	30	NUM
cjgl-2661	214	30	it	it	PRON
cjgl-2661	214	31	is	be	AUX
cjgl-2661	214	32	a	a	DET
cjgl-2661	214	33	little	little	ADJ
cjgl-2661	214	34	inaccurate	inaccurate	ADJ
cjgl-2661	214	35	to	to	PART
cjgl-2661	214	36	describe	describe	VERB
cjgl-2661	214	37	taxes	taxis	NOUN
cjgl-2661	214	38	in	in	ADP
cjgl-2661	214	39	the	the	DET
cjgl-2661	214	40	first	first	ADJ
cjgl-2661	214	41	part	part	NOUN
cjgl-2661	214	42	of	of	ADP
cjgl-2661	214	43	the	the	DET
cjgl-2661	214	44	twentieth	twentieth	ADJ
cjgl-2661	214	45	century	century	NOUN
cjgl-2661	214	46	as	as	ADP
cjgl-2661	214	47	having	have	VERB
cjgl-2661	214	48	brackets	bracket	NOUN
cjgl-2661	214	49	.	.	PUNCT
cjgl-2661	215	1	over	over	ADP
cjgl-2661	215	2	time	time	NOUN
cjgl-2661	215	3	,	,	PUNCT
cjgl-2661	215	4	between	between	ADP
cjgl-2661	215	5	the	the	DET
cjgl-2661	215	6	initial	initial	ADJ
cjgl-2661	215	7	federal	federal	ADJ
cjgl-2661	215	8	income	income	NOUN
cjgl-2661	215	9	taxes	taxis	NOUN
cjgl-2661	215	10	and	and	CCONJ
cjgl-2661	215	11	the	the	DET
cjgl-2661	215	12	1960s	1960	NOUN
cjgl-2661	215	13	,	,	PUNCT
cjgl-2661	215	14	there	there	PRON
cjgl-2661	215	15	was	be	VERB
cjgl-2661	215	16	a	a	DET
cjgl-2661	215	17	flat	flat	ADJ
cjgl-2661	215	18	regular	regular	ADJ
cjgl-2661	215	19	tax	tax	NOUN
cjgl-2661	215	20	starting	start	VERB
cjgl-2661	215	21	after	after	ADP
cjgl-2661	215	22	a	a	DET
cjgl-2661	215	23	certain	certain	ADJ
cjgl-2661	215	24	level	level	NOUN
cjgl-2661	215	25	of	of	ADP
cjgl-2661	215	26	taxable	taxable	ADJ
cjgl-2661	215	27	income	income	NOUN
cjgl-2661	215	28	,	,	PUNCT
cjgl-2661	215	29	a	a	DET
cjgl-2661	215	30	surtax	surtax	NOUN
cjgl-2661	215	31	,	,	PUNCT
cjgl-2661	215	32	and	and	CCONJ
cjgl-2661	215	33	,	,	PUNCT
cjgl-2661	215	34	eventually	eventually	ADV
cjgl-2661	215	35	,	,	PUNCT
cjgl-2661	215	36	an	an	DET
cjgl-2661	215	37	optional	optional	ADJ
cjgl-2661	215	38	tax	tax	NOUN
cjgl-2661	215	39	with	with	ADP
cjgl-2661	215	40	graduated	graduate	VERB
cjgl-2661	215	41	rates	rate	NOUN
cjgl-2661	215	42	.	.	PUNCT
cjgl-2661	216	1	31	31	NUM
cjgl-2661	216	2	281	281	NUM
cjgl-2661	216	3	u.s	u.s	PROPN
cjgl-2661	216	4	.	.	PROPN
cjgl-2661	216	5	111	111	NUM
cjgl-2661	216	6	(	(	PUNCT
cjgl-2661	216	7	1930	1930	NUM
cjgl-2661	216	8	)	)	PUNCT
cjgl-2661	216	9	.	.	PUNCT
cjgl-2661	217	1	32	32	NUM
cjgl-2661	217	2	282	282	NUM
cjgl-2661	217	3	u.s	u.s	PROPN
cjgl-2661	217	4	.	.	PROPN
cjgl-2661	217	5	101	101	NUM
cjgl-2661	217	6	(	(	PUNCT
cjgl-2661	217	7	1930	1930	NUM
cjgl-2661	217	8	)	)	PUNCT
cjgl-2661	217	9	.	.	PUNCT
cjgl-2661	218	1	33	33	NUM
cjgl-2661	218	2	id.at	id.at	ADJ
cjgl-2661	218	3	111	111	NUM
cjgl-2661	218	4	.	.	PUNCT
cjgl-2661	219	1	34	34	NUM
cjgl-2661	219	2	see	see	VERB
cjgl-2661	219	3	,	,	PUNCT
cjgl-2661	219	4	e.g.	e.g.	ADV
cjgl-2661	219	5	,	,	PUNCT
cjgl-2661	219	6	u.s	u.s	PROPN
cjgl-2661	219	7	.	.	PROPN
cjgl-2661	219	8	v.	v.	PROPN
cjgl-2661	219	9	craft	craft	PROPN
cjgl-2661	219	10	,	,	PUNCT
cjgl-2661	219	11	535	535	NUM
cjgl-2661	219	12	u.s	u.s	PROPN
cjgl-2661	219	13	.	.	PROPN
cjgl-2661	219	14	274	274	NUM
cjgl-2661	219	15	,	,	PUNCT
cjgl-2661	219	16	278	278	NUM
cjgl-2661	219	17	(	(	PUNCT
cjgl-2661	219	18	2002	2002	NUM
cjgl-2661	219	19	)	)	PUNCT
cjgl-2661	219	20	(	(	PUNCT
cjgl-2661	219	21	holding	hold	VERB
cjgl-2661	219	22	that	that	SCONJ
cjgl-2661	219	23	a	a	DET
cjgl-2661	219	24	federal	federal	ADJ
cjgl-2661	219	25	tax	tax	NOUN
cjgl-2661	219	26	lien	lien	NOUN
cjgl-2661	219	27	attaches	attach	VERB
cjgl-2661	219	28	to	to	ADP
cjgl-2661	219	29	state	state	NOUN
cjgl-2661	219	30	-	-	PUNCT
cjgl-2661	219	31	created	create	VERB
cjgl-2661	219	32	tenancy	tenancy	NOUN
cjgl-2661	219	33	-	-	PUNCT
cjgl-2661	219	34	by	by	ADP
cjgl-2661	219	35	-	-	PUNCT
cjgl-2661	219	36	the	the	DET
cjgl-2661	219	37	-	-	PUNCT
cjgl-2661	219	38	entirety	entirety	NOUN
cjgl-2661	219	39	property	property	NOUN
cjgl-2661	219	40	)	)	PUNCT
cjgl-2661	219	41	;	;	PUNCT
cjgl-2661	219	42	u.s	u.s	PROPN
cjgl-2661	219	43	.	.	PROPN
cjgl-2661	219	44	v.	v.	PROPN
cjgl-2661	219	45	bess	bess	PROPN
cjgl-2661	219	46	,	,	PUNCT
cjgl-2661	219	47	357	357	NUM
cjgl-2661	219	48	u.s	u.s	PROPN
cjgl-2661	219	49	.	.	PROPN
cjgl-2661	219	50	51	51	NUM
cjgl-2661	219	51	,	,	PUNCT
cjgl-2661	219	52	55	55	NUM
cjgl-2661	219	53	(	(	PUNCT
cjgl-2661	219	54	1958	1958	NUM
cjgl-2661	219	55	)	)	PUNCT
cjgl-2661	219	56	(	(	PUNCT
cjgl-2661	219	57	regarding	regard	VERB
cjgl-2661	219	58	cash	cash	NOUN
cjgl-2661	219	59	surrender	surrender	NOUN
cjgl-2661	219	60	value	value	NOUN
cjgl-2661	219	61	of	of	ADP
cjgl-2661	219	62	life	life	NOUN
cjgl-2661	219	63	insurance	insurance	NOUN
cjgl-2661	219	64	policy	policy	NOUN
cjgl-2661	219	65	)	)	PUNCT
cjgl-2661	219	66	.	.	PUNCT
cjgl-2661	220	1	38	38	NUM
cjgl-2661	220	2	24.1	24.1	NUM
cjgl-2661	220	3	columbia	columbia	PROPN
cjgl-2661	220	4	journal	journal	NOUN
cjgl-2661	220	5	of	of	ADP
cjgl-2661	220	6	gender	gender	NOUN
cjgl-2661	220	7	and	and	CCONJ
cjgl-2661	220	8	law	law	NOUN
cjgl-2661	220	9	jealous	jealous	ADJ
cjgl-2661	220	10	states	state	NOUN
cjgl-2661	220	11	that	that	PRON
cjgl-2661	220	12	did	do	AUX
cjgl-2661	220	13	not	not	PART
cjgl-2661	220	14	have	have	VERB
cjgl-2661	220	15	community	community	NOUN
cjgl-2661	220	16	property	property	NOUN
cjgl-2661	220	17	regimes	regime	NOUN
cjgl-2661	220	18	for	for	ADP
cjgl-2661	220	19	their	their	PRON
cjgl-2661	220	20	married	married	ADJ
cjgl-2661	220	21	couples	couple	NOUN
cjgl-2661	220	22	blanched	blanch	VERB
cjgl-2661	220	23	at	at	ADP
cjgl-2661	220	24	the	the	DET
cjgl-2661	220	25	result	result	NOUN
cjgl-2661	220	26	of	of	ADP
cjgl-2661	220	27	poe	poe	PROPN
cjgl-2661	220	28	v.	v.	PROPN
cjgl-2661	220	29	seaborn	seaborn	PROPN
cjgl-2661	220	30	and	and	CCONJ
cjgl-2661	220	31	tried	try	VERB
cjgl-2661	220	32	to	to	PART
cjgl-2661	220	33	benefit	benefit	VERB
cjgl-2661	220	34	their	their	PRON
cjgl-2661	220	35	own	own	ADJ
cjgl-2661	220	36	residents	resident	NOUN
cjgl-2661	220	37	by	by	ADP
cjgl-2661	220	38	embracing	embrace	VERB
cjgl-2661	220	39	income	income	NOUN
cjgl-2661	220	40	splitting	splitting	NOUN
cjgl-2661	220	41	in	in	ADP
cjgl-2661	220	42	some	some	DET
cjgl-2661	220	43	fashion	fashion	NOUN
cjgl-2661	220	44	.	.	PUNCT
cjgl-2661	221	1	oklahoma	oklahoma	PROPN
cjgl-2661	221	2	and	and	CCONJ
cjgl-2661	221	3	oregon	oregon	PROPN
cjgl-2661	221	4	enacted	enact	VERB
cjgl-2661	221	5	laws	law	NOUN
cjgl-2661	221	6	permitting	permit	VERB
cjgl-2661	221	7	married	married	ADJ
cjgl-2661	221	8	couples	couple	NOUN
cjgl-2661	221	9	to	to	PART
cjgl-2661	221	10	elect	elect	VERB
cjgl-2661	221	11	community	community	NOUN
cjgl-2661	221	12	property	property	NOUN
cjgl-2661	221	13	treatment	treatment	NOUN
cjgl-2661	221	14	.	.	PUNCT
cjgl-2661	222	1	in	in	ADP
cjgl-2661	222	2	1944	1944	NUM
cjgl-2661	222	3	,	,	PUNCT
cjgl-2661	222	4	in	in	ADP
cjgl-2661	222	5	commissioner	commissioner	PROPN
cjgl-2661	222	6	v.	v.	PROPN
cjgl-2661	222	7	harmon	harmon	PROPN
cjgl-2661	222	8	,	,	PUNCT
cjgl-2661	222	9	"	"	PUNCT
cjgl-2661	222	10	the	the	DET
cjgl-2661	222	11	supreme	supreme	PROPN
cjgl-2661	222	12	court	court	PROPN
cjgl-2661	222	13	held	hold	VERB
cjgl-2661	222	14	that	that	SCONJ
cjgl-2661	222	15	such	such	ADJ
cjgl-2661	222	16	elective	elective	ADJ
cjgl-2661	222	17	community	community	NOUN
cjgl-2661	222	18	property	property	NOUN
cjgl-2661	222	19	laws	law	NOUN
cjgl-2661	222	20	should	should	AUX
cjgl-2661	222	21	not	not	PART
cjgl-2661	222	22	be	be	AUX
cjgl-2661	222	23	respected	respect	VERB
cjgl-2661	222	24	for	for	ADP
cjgl-2661	222	25	federal	federal	ADJ
cjgl-2661	222	26	income	income	NOUN
cjgl-2661	222	27	tax	tax	NOUN
cjgl-2661	222	28	purposes	purpose	NOUN
cjgl-2661	222	29	and	and	CCONJ
cjgl-2661	222	30	thus	thus	ADV
cjgl-2661	222	31	could	could	AUX
cjgl-2661	222	32	not	not	PART
cjgl-2661	222	33	result	result	VERB
cjgl-2661	222	34	in	in	ADP
cjgl-2661	222	35	the	the	DET
cjgl-2661	222	36	splitting	splitting	NOUN
cjgl-2661	222	37	of	of	ADP
cjgl-2661	222	38	income	income	NOUN
cjgl-2661	222	39	for	for	ADP
cjgl-2661	222	40	purposes	purpose	NOUN
cjgl-2661	222	41	of	of	ADP
cjgl-2661	222	42	reporting	report	VERB
cjgl-2661	222	43	income	income	NOUN
cjgl-2661	222	44	to	to	ADP
cjgl-2661	222	45	the	the	DET
cjgl-2661	222	46	federal	federal	ADJ
cjgl-2661	222	47	government	government	NOUN
cjgl-2661	222	48	.	.	PUNCT
cjgl-2661	223	1	to	to	PART
cjgl-2661	223	2	stop	stop	VERB
cjgl-2661	223	3	this	this	DET
cjgl-2661	223	4	gamesmanship	gamesmanship	NOUN
cjgl-2661	223	5	and	and	CCONJ
cjgl-2661	223	6	equalize	equalize	VERB
cjgl-2661	223	7	the	the	DET
cjgl-2661	223	8	outcomes	outcome	NOUN
cjgl-2661	223	9	among	among	ADP
cjgl-2661	223	10	all	all	DET
cjgl-2661	223	11	states	state	NOUN
cjgl-2661	223	12	,	,	PUNCT
cjgl-2661	223	13	in	in	ADP
cjgl-2661	223	14	1948	1948	NUM
cjgl-2661	223	15	,	,	PUNCT
cjgl-2661	223	16	congress	congress	PROPN
cjgl-2661	223	17	amended	amend	VERB
cjgl-2661	223	18	the	the	DET
cjgl-2661	223	19	law	law	NOUN
cjgl-2661	223	20	to	to	PART
cjgl-2661	223	21	provide	provide	VERB
cjgl-2661	223	22	elective	elective	ADJ
cjgl-2661	223	23	filing	filing	NOUN
cjgl-2661	223	24	of	of	ADP
cjgl-2661	223	25	joint	joint	ADJ
cjgl-2661	223	26	income	income	NOUN
cjgl-2661	223	27	tax	tax	NOUN
cjgl-2661	223	28	returns	return	NOUN
cjgl-2661	223	29	,	,	PUNCT
cjgl-2661	223	30	which	which	PRON
cjgl-2661	223	31	is	be	AUX
cjgl-2661	223	32	currently	currently	ADV
cjgl-2661	223	33	provided	provide	VERB
cjgl-2661	223	34	at	at	ADP
cjgl-2661	223	35	i.r.c	i.r.c	NOUN
cjgl-2661	223	36	.	.	PUNCT
cjgl-2661	224	1	§	§	PROPN
cjgl-2661	224	2	6013(a	6013(a	NUM
cjgl-2661	224	3	):	):	PUNCT
cjgl-2661	224	4	"	"	PUNCT
cjgl-2661	224	5	a	a	DET
cjgl-2661	224	6	husband	husband	NOUN
cjgl-2661	224	7	and	and	CCONJ
cjgl-2661	224	8	wife	wife	NOUN
cjgl-2661	224	9	may	may	AUX
cjgl-2661	224	10	make	make	VERB
cjgl-2661	224	11	a	a	DET
cjgl-2661	224	12	single	single	ADJ
cjgl-2661	224	13	return	return	NOUN
cjgl-2661	224	14	jointly	jointly	ADV
cjgl-2661	224	15	of	of	ADP
cjgl-2661	224	16	income	income	NOUN
cjgl-2661	224	17	taxes	taxis	NOUN
cjgl-2661	224	18	under	under	ADP
cjgl-2661	224	19	subtitle	subtitle	NOUN
cjgl-2661	224	20	a	a	X
cjgl-2661	224	21	,	,	PUNCT
cjgl-2661	224	22	even	even	ADV
cjgl-2661	224	23	though	though	SCONJ
cjgl-2661	224	24	one	one	NUM
cjgl-2661	224	25	of	of	ADP
cjgl-2661	224	26	the	the	DET
cjgl-2661	224	27	spouses	spouse	NOUN
cjgl-2661	224	28	has	have	VERB
cjgl-2661	224	29	neither	neither	CCONJ
cjgl-2661	224	30	gross	gross	ADJ
cjgl-2661	224	31	income	income	NOUN
cjgl-2661	224	32	nor	nor	CCONJ
cjgl-2661	224	33	deductions	deduction	NOUN
cjgl-2661	224	34	.	.	PUNCT
cjgl-2661	224	35	"	"	PUNCT
cjgl-2661	225	1	6	6	NUM
cjgl-2661	225	2	at	at	ADP
cjgl-2661	225	3	the	the	DET
cjgl-2661	225	4	same	same	ADJ
cjgl-2661	225	5	time	time	NOUN
cjgl-2661	225	6	,	,	PUNCT
cjgl-2661	225	7	congress	congress	PROPN
cjgl-2661	225	8	amended	amend	VERB
cjgl-2661	225	9	the	the	DET
cjgl-2661	225	10	law	law	NOUN
cjgl-2661	225	11	to	to	PART
cjgl-2661	225	12	provide	provide	VERB
cjgl-2661	225	13	a	a	DET
cjgl-2661	225	14	differential	differential	ADJ
cjgl-2661	225	15	tax	tax	NOUN
cjgl-2661	225	16	rate	rate	NOUN
cjgl-2661	225	17	structure	structure	NOUN
cjgl-2661	225	18	for	for	ADP
cjgl-2661	225	19	joint	joint	ADJ
cjgl-2661	225	20	returns	return	NOUN
cjgl-2661	225	21	that	that	PRON
cjgl-2661	225	22	effectively	effectively	ADV
cjgl-2661	225	23	enshrined	enshrine	VERB
cjgl-2661	225	24	income	income	NOUN
cjgl-2661	225	25	splitting	splitting	NOUN
cjgl-2661	225	26	benefits	benefit	NOUN
cjgl-2661	225	27	.	.	PUNCT
cjgl-2661	226	1	the	the	DET
cjgl-2661	226	2	new	new	ADJ
cjgl-2661	226	3	provision	provision	NOUN
cjgl-2661	226	4	required	require	VERB
cjgl-2661	226	5	joint	joint	ADJ
cjgl-2661	226	6	filers	filer	NOUN
cjgl-2661	226	7	to	to	PART
cjgl-2661	226	8	compute	compute	VERB
cjgl-2661	226	9	their	their	PRON
cjgl-2661	226	10	federal	federal	ADJ
cjgl-2661	226	11	income	income	NOUN
cjgl-2661	226	12	tax	tax	NOUN
cjgl-2661	226	13	as	as	ADP
cjgl-2661	226	14	two	two	NUM
cjgl-2661	226	15	times	time	NOUN
cjgl-2661	226	16	the	the	DET
cjgl-2661	226	17	tax	tax	NOUN
cjgl-2661	226	18	that	that	PRON
cjgl-2661	226	19	would	would	AUX
cjgl-2661	226	20	have	have	AUX
cjgl-2661	226	21	been	be	AUX
cjgl-2661	226	22	determined	determine	VERB
cjgl-2661	226	23	had	have	VERB
cjgl-2661	226	24	the	the	DET
cjgl-2661	226	25	net	net	ADJ
cjgl-2661	226	26	income	income	NOUN
cjgl-2661	226	27	been	be	AUX
cjgl-2661	226	28	divided	divide	VERB
cjgl-2661	226	29	in	in	ADP
cjgl-2661	226	30	two	two	NUM
cjgl-2661	226	31	.	.	PUNCT
cjgl-2661	226	32	"	"	PUNCT
cjgl-2661	227	1	today	today	NOUN
cjgl-2661	227	2	,	,	PUNCT
cjgl-2661	227	3	rather	rather	ADV
cjgl-2661	227	4	than	than	ADP
cjgl-2661	227	5	doing	do	VERB
cjgl-2661	227	6	this	this	DET
cjgl-2661	227	7	computation	computation	NOUN
cjgl-2661	227	8	,	,	PUNCT
cjgl-2661	227	9	joint	joint	ADJ
cjgl-2661	227	10	filers	filer	NOUN
cjgl-2661	227	11	instead	instead	ADV
cjgl-2661	227	12	follow	follow	VERB
cjgl-2661	227	13	a	a	DET
cjgl-2661	227	14	separate	separate	ADJ
cjgl-2661	227	15	tax	tax	NOUN
cjgl-2661	227	16	rate	rate	NOUN
cjgl-2661	227	17	schedule	schedule	NOUN
cjgl-2661	227	18	at	at	ADP
cjgl-2661	227	19	i.r.c	i.r.c	NOUN
cjgl-2661	227	20	.	.	PUNCT
cjgl-2661	228	1	§	§	PROPN
cjgl-2661	228	2	1(a	1(a	NUM
cjgl-2661	228	3	)	)	PUNCT
cjgl-2661	228	4	designed	design	VERB
cjgl-2661	228	5	to	to	PART
cjgl-2661	228	6	approximate	approximate	VERB
cjgl-2661	228	7	this	this	DET
cjgl-2661	228	8	same	same	ADJ
cjgl-2661	228	9	result	result	NOUN
cjgl-2661	228	10	.	.	PUNCT
cjgl-2661	229	1	in	in	ADP
cjgl-2661	229	2	1951	1951	NUM
cjgl-2661	229	3	,	,	PUNCT
cjgl-2661	229	4	congress	congress	PROPN
cjgl-2661	229	5	amended	amend	VERB
cjgl-2661	229	6	the	the	DET
cjgl-2661	229	7	law	law	NOUN
cjgl-2661	229	8	again	again	ADV
cjgl-2661	229	9	,	,	PUNCT
cjgl-2661	229	10	this	this	DET
cjgl-2661	229	11	time	time	NOUN
cjgl-2661	229	12	to	to	PART
cjgl-2661	229	13	create	create	VERB
cjgl-2661	229	14	a	a	DET
cjgl-2661	229	15	filing	filing	NOUN
cjgl-2661	229	16	status	status	NOUN
cjgl-2661	229	17	of	of	ADP
cjgl-2661	229	18	"	"	PUNCT
cjgl-2661	229	19	head	head	NOUN
cjgl-2661	229	20	of	of	ADP
cjgl-2661	229	21	household	household	NOUN
cjgl-2661	229	22	.	.	PUNCT
cjgl-2661	229	23	"	"	PUNCT
cjgl-2661	230	1	such	such	ADJ
cjgl-2661	230	2	filers	filer	NOUN
cjgl-2661	230	3	were	be	AUX
cjgl-2661	230	4	to	to	PART
cjgl-2661	230	5	pay	pay	VERB
cjgl-2661	230	6	taxes	taxis	NOUN
cjgl-2661	230	7	on	on	ADP
cjgl-2661	230	8	the	the	DET
cjgl-2661	230	9	same	same	ADJ
cjgl-2661	230	10	income	income	NOUN
cjgl-2661	230	11	about	about	ADP
cjgl-2661	230	12	midway	midway	ADV
cjgl-2661	230	13	between	between	ADP
cjgl-2661	230	14	those	those	PRON
cjgl-2661	230	15	paid	pay	VERB
cjgl-2661	230	16	by	by	ADP
cjgl-2661	230	17	single	single	ADJ
cjgl-2661	230	18	filers	filer	NOUN
cjgl-2661	230	19	and	and	CCONJ
cjgl-2661	230	20	those	those	PRON
cjgl-2661	230	21	paid	pay	VERB
cjgl-2661	230	22	by	by	ADP
cjgl-2661	230	23	married	married	ADJ
cjgl-2661	230	24	joint	joint	ADJ
cjgl-2661	230	25	filers	filer	NOUN
cjgl-2661	230	26	.	.	PUNCT
cjgl-2661	231	1	to	to	PART
cjgl-2661	231	2	be	be	AUX
cjgl-2661	231	3	a	a	DET
cjgl-2661	231	4	"	"	PUNCT
cjgl-2661	231	5	head	head	NOUN
cjgl-2661	231	6	of	of	ADP
cjgl-2661	231	7	household	household	NOUN
cjgl-2661	231	8	,	,	PUNCT
cjgl-2661	231	9	"	"	PUNCT
cjgl-2661	231	10	one	one	NUM
cjgl-2661	231	11	35	35	NUM
cjgl-2661	231	12	323	323	NUM
cjgl-2661	231	13	u.s	u.s	PROPN
cjgl-2661	231	14	.	.	PROPN
cjgl-2661	231	15	44	44	NUM
cjgl-2661	231	16	(	(	PUNCT
cjgl-2661	231	17	1944	1944	NUM
cjgl-2661	231	18	)	)	PUNCT
cjgl-2661	231	19	.	.	PUNCT
cjgl-2661	232	1	36	36	NUM
cjgl-2661	232	2	revenue	revenue	NOUN
cjgl-2661	232	3	act	act	NOUN
cjgl-2661	232	4	of	of	ADP
cjgl-2661	232	5	1948	1948	NUM
cjgl-2661	232	6	,	,	PUNCT
cjgl-2661	232	7	ch	ch	NOUN
cjgl-2661	232	8	.	.	PROPN
cjgl-2661	232	9	168	168	NUM
cjgl-2661	232	10	,	,	PUNCT
cjgl-2661	232	11	§	§	PROPN
cjgl-2661	232	12	303	303	NUM
cjgl-2661	232	13	,	,	PUNCT
cjgl-2661	232	14	62	62	NUM
cjgl-2661	232	15	stat	stat	NOUN
cjgl-2661	232	16	.	.	PUNCT
cjgl-2661	233	1	110	110	NUM
cjgl-2661	233	2	,	,	PUNCT
cjgl-2661	233	3	115	115	NUM
cjgl-2661	233	4	.	.	PUNCT
cjgl-2661	234	1	a	a	DET
cjgl-2661	234	2	proposal	proposal	NOUN
cjgl-2661	234	3	to	to	PART
cjgl-2661	234	4	require	require	VERB
cjgl-2661	234	5	joint	joint	ADJ
cjgl-2661	234	6	income	income	NOUN
cjgl-2661	234	7	tax	tax	NOUN
cjgl-2661	234	8	returns	return	NOUN
cjgl-2661	234	9	was	be	AUX
cjgl-2661	234	10	,	,	PUNCT
cjgl-2661	234	11	at	at	ADP
cjgl-2661	234	12	that	that	DET
cjgl-2661	234	13	time	time	NOUN
cjgl-2661	234	14	,	,	PUNCT
cjgl-2661	234	15	rejected	reject	VERB
cjgl-2661	234	16	.	.	PUNCT
cjgl-2661	235	1	the	the	DET
cjgl-2661	235	2	same	same	ADJ
cjgl-2661	235	3	section	section	NOUN
cjgl-2661	235	4	of	of	ADP
cjgl-2661	235	5	the	the	DET
cjgl-2661	235	6	revenue	revenue	NOUN
cjgl-2661	235	7	act	act	NOUN
cjgl-2661	235	8	of	of	ADP
cjgl-2661	235	9	1948	1948	NUM
cjgl-2661	235	10	also	also	ADV
cjgl-2661	235	11	overruled	overrule	VERB
cjgl-2661	235	12	the	the	DET
cjgl-2661	235	13	opinion	opinion	NOUN
cjgl-2661	235	14	of	of	ADP
cjgl-2661	235	15	the	the	DET
cjgl-2661	235	16	ninth	ninth	ADJ
cjgl-2661	235	17	circuit	circuit	NOUN
cjgl-2661	235	18	in	in	ADP
cjgl-2661	235	19	cole	cole	PROPN
cjgl-2661	235	20	v.	v.	PROPN
cjgl-2661	235	21	commissioner	commissioner	PROPN
cjgl-2661	235	22	,	,	PUNCT
cjgl-2661	235	23	81	81	NUM
cjgl-2661	235	24	f.2d	f.2d	ADP
cjgl-2661	235	25	485	485	NUM
cjgl-2661	235	26	(	(	PUNCT
cjgl-2661	235	27	9th	9th	ADJ
cjgl-2661	235	28	cir	cir	NOUN
cjgl-2661	235	29	.	.	PROPN
cjgl-2661	235	30	1935	1935	NUM
cjgl-2661	235	31	)	)	PUNCT
cjgl-2661	235	32	,	,	PUNCT
cjgl-2661	235	33	which	which	PRON
cjgl-2661	235	34	held	hold	VERB
cjgl-2661	235	35	that	that	SCONJ
cjgl-2661	235	36	spouses	spouse	NOUN
cjgl-2661	235	37	were	be	AUX
cjgl-2661	235	38	not	not	PART
cjgl-2661	235	39	jointly	jointly	ADV
cjgl-2661	235	40	and	and	CCONJ
cjgl-2661	235	41	severally	severally	ADV
cjgl-2661	235	42	liable	liable	ADJ
cjgl-2661	235	43	for	for	ADP
cjgl-2661	235	44	taxes	taxis	NOUN
cjgl-2661	235	45	and	and	CCONJ
cjgl-2661	235	46	tax	tax	NOUN
cjgl-2661	235	47	deficiencies	deficiency	NOUN
cjgl-2661	235	48	relating	relate	VERB
cjgl-2661	235	49	to	to	ADP
cjgl-2661	235	50	joint	joint	ADJ
cjgl-2661	235	51	returns	return	NOUN
cjgl-2661	235	52	,	,	PUNCT
cjgl-2661	235	53	but	but	CCONJ
cjgl-2661	235	54	only	only	ADV
cjgl-2661	235	55	liable	liable	ADJ
cjgl-2661	235	56	for	for	ADP
cjgl-2661	235	57	their	their	PRON
cjgl-2661	235	58	allocable	allocable	ADJ
cjgl-2661	235	59	shares	share	NOUN
cjgl-2661	235	60	of	of	ADP
cjgl-2661	235	61	those	those	DET
cjgl-2661	235	62	taxes	taxis	NOUN
cjgl-2661	235	63	and	and	CCONJ
cjgl-2661	235	64	deficiencies	deficiency	NOUN
cjgl-2661	235	65	.	.	PUNCT
cjgl-2661	236	1	the	the	DET
cjgl-2661	236	2	latter	latter	ADJ
cjgl-2661	236	3	amendment	amendment	NOUN
cjgl-2661	236	4	is	be	AUX
cjgl-2661	236	5	today	today	NOUN
cjgl-2661	236	6	located	locate	VERB
cjgl-2661	236	7	at	at	ADP
cjgl-2661	236	8	i.r.c	i.r.c	NOUN
cjgl-2661	236	9	.	.	PUNCT
cjgl-2661	237	1	§	§	PROPN
cjgl-2661	237	2	6013(d)(3	6013(d)(3	NUM
cjgl-2661	237	3	)	)	PUNCT
cjgl-2661	237	4	,	,	PUNCT
cjgl-2661	237	5	which	which	PRON
cjgl-2661	237	6	states	state	VERB
cjgl-2661	237	7	:	:	PUNCT
cjgl-2661	237	8	"	"	PUNCT
cjgl-2661	237	9	[	[	X
cjgl-2661	237	10	]	]	X
cjgl-2661	237	11	f	f	X
cjgl-2661	237	12	a	a	DET
cjgl-2661	237	13	joint	joint	ADJ
cjgl-2661	237	14	return	return	NOUN
cjgl-2661	237	15	is	be	AUX
cjgl-2661	237	16	made	make	VERB
cjgl-2661	237	17	,	,	PUNCT
cjgl-2661	237	18	the	the	DET
cjgl-2661	237	19	tax	tax	NOUN
cjgl-2661	237	20	shall	shall	AUX
cjgl-2661	237	21	be	be	AUX
cjgl-2661	237	22	computed	compute	VERB
cjgl-2661	237	23	on	on	ADP
cjgl-2661	237	24	the	the	DET
cjgl-2661	237	25	aggregate	aggregate	ADJ
cjgl-2661	237	26	income	income	NOUN
cjgl-2661	237	27	and	and	CCONJ
cjgl-2661	237	28	the	the	DET
cjgl-2661	237	29	liability	liability	NOUN
cjgl-2661	237	30	with	with	ADP
cjgl-2661	237	31	respect	respect	NOUN
cjgl-2661	237	32	to	to	ADP
cjgl-2661	237	33	the	the	DET
cjgl-2661	237	34	tax	tax	NOUN
cjgl-2661	237	35	shall	shall	AUX
cjgl-2661	237	36	be	be	AUX
cjgl-2661	237	37	joint	joint	ADJ
cjgl-2661	237	38	and	and	CCONJ
cjgl-2661	237	39	several	several	ADJ
cjgl-2661	237	40	.	.	PUNCT
cjgl-2661	237	41	"	"	PUNCT
cjgl-2661	238	1	(	(	PUNCT
cjgl-2661	238	2	emphasis	emphasis	NOUN
cjgl-2661	238	3	added	add	VERB
cjgl-2661	238	4	)	)	PUNCT
cjgl-2661	238	5	.	.	PUNCT
cjgl-2661	239	1	in	in	ADP
cjgl-2661	239	2	1971	1971	NUM
cjgl-2661	239	3	,	,	PUNCT
cjgl-2661	239	4	congress	congress	PROPN
cjgl-2661	239	5	enacted	enact	VERB
cjgl-2661	239	6	the	the	DET
cjgl-2661	239	7	first	first	ADJ
cjgl-2661	239	8	"	"	PUNCT
cjgl-2661	239	9	innocent	innocent	ADJ
cjgl-2661	239	10	spouse	spouse	NOUN
cjgl-2661	239	11	"	"	PUNCT
cjgl-2661	239	12	provisions	provision	NOUN
cjgl-2661	239	13	at	at	ADP
cjgl-2661	239	14	i.r.c	i.r.c	NOUN
cjgl-2661	239	15	.	.	PUNCT
cjgl-2661	240	1	§	§	PROPN
cjgl-2661	240	2	6013(e	6013(e	PROPN
cjgl-2661	240	3	)	)	PUNCT
cjgl-2661	240	4	.	.	PUNCT
cjgl-2661	241	1	pub	pub	NOUN
cjgl-2661	241	2	.	.	PUNCT
cjgl-2661	242	1	l.	l.	PROPN
cjgl-2661	242	2	91	91	NUM
cjgl-2661	242	3	-	-	SYM
cjgl-2661	242	4	679	679	NUM
cjgl-2661	242	5	,	,	PUNCT
cjgl-2661	242	6	§	§	PROPN
cjgl-2661	242	7	1	1	NUM
cjgl-2661	242	8	,	,	PUNCT
cjgl-2661	242	9	84	84	NUM
cjgl-2661	242	10	stat	stat	NOUN
cjgl-2661	242	11	.	.	PUNCT
cjgl-2661	243	1	2063	2063	NUM
cjgl-2661	243	2	.	.	PUNCT
cjgl-2661	244	1	the	the	DET
cjgl-2661	244	2	initial	initial	ADJ
cjgl-2661	244	3	provision	provision	NOUN
cjgl-2661	244	4	allowed	allow	VERB
cjgl-2661	244	5	an	an	DET
cjgl-2661	244	6	exception	exception	NOUN
cjgl-2661	244	7	to	to	ADP
cjgl-2661	244	8	joint	joint	ADJ
cjgl-2661	244	9	and	and	CCONJ
cjgl-2661	244	10	several	several	ADJ
cjgl-2661	244	11	liability	liability	NOUN
cjgl-2661	244	12	only	only	ADV
cjgl-2661	244	13	in	in	ADP
cjgl-2661	244	14	cases	case	NOUN
cjgl-2661	244	15	of	of	ADP
cjgl-2661	244	16	large	large	ADJ
cjgl-2661	244	17	omissions	omission	NOUN
cjgl-2661	244	18	of	of	ADP
cjgl-2661	244	19	reportable	reportable	ADJ
cjgl-2661	244	20	income	income	NOUN
cjgl-2661	244	21	.	.	PUNCT
cjgl-2661	245	1	congress	congress	PROPN
cjgl-2661	245	2	has	have	AUX
cjgl-2661	245	3	been	be	AUX
cjgl-2661	245	4	backtracking	backtrack	VERB
cjgl-2661	245	5	on	on	ADP
cjgl-2661	245	6	its	its	PRON
cjgl-2661	245	7	decision	decision	NOUN
cjgl-2661	245	8	to	to	PART
cjgl-2661	245	9	overrule	overrule	VERB
cjgl-2661	245	10	cole	cole	PROPN
cjgl-2661	245	11	ever	ever	ADV
cjgl-2661	245	12	since	since	ADV
cjgl-2661	245	13	,	,	PUNCT
cjgl-2661	245	14	repeatedly	repeatedly	ADV
cjgl-2661	245	15	providing	provide	VERB
cjgl-2661	245	16	broader	broad	ADJ
cjgl-2661	245	17	relief	relief	NOUN
cjgl-2661	245	18	from	from	ADP
cjgl-2661	245	19	joint	joint	ADJ
cjgl-2661	245	20	and	and	CCONJ
cjgl-2661	245	21	several	several	ADJ
cjgl-2661	245	22	liability	liability	NOUN
cjgl-2661	245	23	on	on	ADP
cjgl-2661	245	24	joint	joint	ADJ
cjgl-2661	245	25	returns	return	NOUN
cjgl-2661	245	26	.	.	PUNCT
cjgl-2661	246	1	today	today	NOUN
cjgl-2661	246	2	,	,	PUNCT
cjgl-2661	246	3	the	the	DET
cjgl-2661	246	4	federal	federal	ADJ
cjgl-2661	246	5	"	"	PUNCT
cjgl-2661	246	6	innocent	innocent	ADJ
cjgl-2661	246	7	spouse	spouse	NOUN
cjgl-2661	246	8	"	"	PUNCT
cjgl-2661	246	9	provisions	provision	NOUN
cjgl-2661	246	10	are	be	AUX
cjgl-2661	246	11	located	locate	VERB
cjgl-2661	246	12	at	at	ADP
cjgl-2661	246	13	i.r.c	i.r.c	NOUN
cjgl-2661	246	14	.	.	PUNCT
cjgl-2661	247	1	§	§	PROPN
cjgl-2661	247	2	6015	6015	NUM
cjgl-2661	247	3	(	(	PUNCT
cjgl-2661	247	4	enacted	enact	VERB
cjgl-2661	247	5	in	in	ADP
cjgl-2661	247	6	1998	1998	NUM
cjgl-2661	247	7	)	)	PUNCT
cjgl-2661	247	8	,	,	PUNCT
cjgl-2661	247	9	which	which	PRON
cjgl-2661	247	10	replaced	replace	VERB
cjgl-2661	247	11	and	and	CCONJ
cjgl-2661	247	12	expanded	expand	VERB
cjgl-2661	247	13	the	the	DET
cjgl-2661	247	14	relief	relief	NOUN
cjgl-2661	247	15	available	available	ADJ
cjgl-2661	247	16	at	at	ADP
cjgl-2661	247	17	former	former	ADJ
cjgl-2661	247	18	i.r.c	i.r.c	NOUN
cjgl-2661	247	19	.	.	PUNCT
cjgl-2661	248	1	§	§	PROPN
cjgl-2661	248	2	6013(e	6013(e	PROPN
cjgl-2661	248	3	)	)	PUNCT
cjgl-2661	248	4	.	.	PUNCT
cjgl-2661	249	1	for	for	ADP
cjgl-2661	249	2	a	a	DET
cjgl-2661	249	3	more	more	ADV
cjgl-2661	249	4	detailed	detailed	ADJ
cjgl-2661	249	5	history	history	NOUN
cjgl-2661	249	6	of	of	ADP
cjgl-2661	249	7	federal	federal	ADJ
cjgl-2661	249	8	joint	joint	ADJ
cjgl-2661	249	9	filing	filing	NOUN
cjgl-2661	249	10	than	than	SCONJ
cjgl-2661	249	11	is	be	AUX
cjgl-2661	249	12	given	give	VERB
cjgl-2661	249	13	in	in	ADP
cjgl-2661	249	14	this	this	DET
cjgl-2661	249	15	article	article	NOUN
cjgl-2661	249	16	,	,	PUNCT
cjgl-2661	249	17	see	see	VERB
cjgl-2661	249	18	boris	boris	PROPN
cjgl-2661	249	19	i.	i.	PROPN
cjgl-2661	249	20	bittker	bittker	PROPN
cjgl-2661	249	21	,	,	PUNCT
cjgl-2661	249	22	federal	federal	ADJ
cjgl-2661	249	23	income	income	NOUN
cjgl-2661	249	24	taxation	taxation	NOUN
cjgl-2661	249	25	and	and	CCONJ
cjgl-2661	249	26	the	the	DET
cjgl-2661	249	27	family	family	NOUN
cjgl-2661	249	28	,	,	PUNCT
cjgl-2661	249	29	27	27	NUM
cjgl-2661	249	30	stan	stan	NOUN
cjgl-2661	249	31	.	.	PUNCT
cjgl-2661	250	1	l.	l.	PROPN
cjgl-2661	250	2	rev	rev	PROPN
cjgl-2661	250	3	.	.	PROPN
cjgl-2661	250	4	1389	1389	NUM
cjgl-2661	250	5	,	,	PUNCT
cjgl-2661	250	6	1399	1399	NUM
cjgl-2661	250	7	-	-	SYM
cjgl-2661	250	8	416	416	NUM
cjgl-2661	250	9	(	(	PUNCT
cjgl-2661	250	10	1975	1975	NUM
cjgl-2661	250	11	)	)	PUNCT
cjgl-2661	250	12	;	;	PUNCT
cjgl-2661	250	13	daniel	daniel	PROPN
cjgl-2661	250	14	milstein	milstein	PROPN
cjgl-2661	250	15	,	,	PUNCT
cjgl-2661	250	16	note	note	VERB
cjgl-2661	250	17	,	,	PUNCT
cjgl-2661	250	18	'	'	PUNCT
cjgl-2661	250	19	til	til	SCONJ
cjgl-2661	250	20	death	death	NOUN
cjgl-2661	250	21	do	do	AUX
cjgl-2661	250	22	us	we	PRON
cjgl-2661	250	23	file	file	VERB
cjgl-2661	250	24	joint	joint	ADJ
cjgl-2661	250	25	income	income	NOUN
cjgl-2661	250	26	tax	tax	NOUN
cjgl-2661	250	27	returns	return	NOUN
cjgl-2661	250	28	(	(	PUNCT
cjgl-2661	250	29	unless	unless	SCONJ
cjgl-2661	250	30	we	we	PRON
cjgl-2661	250	31	're	be	AUX
cjgl-2661	250	32	gay	gay	ADJ
cjgl-2661	250	33	)	)	PUNCT
cjgl-2661	250	34	,	,	PUNCT
cjgl-2661	250	35	9	9	NUM
cjgl-2661	250	36	cardozo	cardozo	PROPN
cjgl-2661	250	37	pub	pub	NOUN
cjgl-2661	250	38	.	.	PUNCT
cjgl-2661	251	1	l.	l.	PROPN
cjgl-2661	251	2	pot'y	pot'y	PROPN
cjgl-2661	251	3	&	&	CCONJ
cjgl-2661	251	4	ethics	ethic	NOUN
cjgl-2661	251	5	j.	j.	PROPN
cjgl-2661	251	6	451	451	PROPN
cjgl-2661	251	7	,	,	PUNCT
cjgl-2661	251	8	456	456	NUM
cjgl-2661	251	9	-	-	SYM
cjgl-2661	251	10	61	61	NUM
cjgl-2661	251	11	(	(	PUNCT
cjgl-2661	251	12	2011	2011	NUM
cjgl-2661	251	13	)	)	PUNCT
cjgl-2661	251	14	.	.	PUNCT
cjgl-2661	252	1	for	for	ADP
cjgl-2661	252	2	more	more	ADJ
cjgl-2661	252	3	detail	detail	NOUN
cjgl-2661	252	4	on	on	ADP
cjgl-2661	252	5	the	the	DET
cjgl-2661	252	6	history	history	NOUN
cjgl-2661	252	7	of	of	ADP
cjgl-2661	252	8	federal	federal	ADJ
cjgl-2661	252	9	joint	joint	NOUN
cjgl-2661	252	10	and	and	CCONJ
cjgl-2661	252	11	several	several	ADJ
cjgl-2661	252	12	liability	liability	NOUN
cjgl-2661	252	13	and	and	CCONJ
cjgl-2661	252	14	the	the	DET
cjgl-2661	252	15	innocent	innocent	ADJ
cjgl-2661	252	16	spouse	spouse	NOUN
cjgl-2661	252	17	provisions	provision	NOUN
cjgl-2661	252	18	,	,	PUNCT
cjgl-2661	252	19	see	see	VERB
cjgl-2661	252	20	carlton	carlton	PROPN
cjgl-2661	252	21	m.	m.	PROPN
cjgl-2661	252	22	smith	smith	PROPN
cjgl-2661	252	23	,	,	PUNCT
cjgl-2661	252	24	how	how	SCONJ
cjgl-2661	252	25	can	can	AUX
cjgl-2661	252	26	one	one	NUM
cjgl-2661	252	27	argue	argue	VERB
cjgl-2661	252	28	'	'	PUNCT
cjgl-2661	252	29	it	it	PRON
cjgl-2661	252	30	's	be	AUX
cjgl-2661	252	31	not	not	PART
cjgl-2661	252	32	my	my	PRON
cjgl-2661	252	33	joint	joint	ADJ
cjgl-2661	252	34	return'in	return'in	NOUN
cjgl-2661	252	35	tax	tax	NOUN
cjgl-2661	252	36	court	court	NOUN
cjgl-2661	252	37	?	?	PUNCT
cjgl-2661	252	38	,	,	PUNCT
cjgl-2661	252	39	124	124	NUM
cjgl-2661	252	40	tax	tax	NOUN
cjgl-2661	252	41	notes	note	NOUN
cjgl-2661	252	42	1266	1266	NUM
cjgl-2661	252	43	,	,	PUNCT
cjgl-2661	252	44	1266	1266	NUM
cjgl-2661	252	45	-	-	SYM
cjgl-2661	252	46	68	68	NUM
cjgl-2661	252	47	(	(	PUNCT
cjgl-2661	252	48	2009	2009	NUM
cjgl-2661	252	49	)	)	PUNCT
cjgl-2661	252	50	.	.	PUNCT
cjgl-2661	253	1	37	37	NUM
cjgl-2661	253	2	revenue	revenue	NOUN
cjgl-2661	253	3	act	act	NOUN
cjgl-2661	253	4	of	of	ADP
cjgl-2661	253	5	1948	1948	NUM
cjgl-2661	253	6	,	,	PUNCT
cjgl-2661	253	7	ch	ch	NOUN
cjgl-2661	253	8	.	.	PROPN
cjgl-2661	253	9	168	168	NUM
cjgl-2661	253	10	,	,	PUNCT
cjgl-2661	253	11	§	§	PROPN
cjgl-2661	253	12	301	301	NUM
cjgl-2661	253	13	,	,	PUNCT
cjgl-2661	253	14	62	62	NUM
cjgl-2661	253	15	stat	stat	NOUN
cjgl-2661	253	16	.	.	PUNCT
cjgl-2661	254	1	110	110	NUM
cjgl-2661	254	2	,	,	PUNCT
cjgl-2661	254	3	114	114	NUM
cjgl-2661	254	4	.	.	X
cjgl-2661	255	1	3924.1	3924.1	NUM
cjgl-2661	255	2	columbia	columbia	PROPN
cjgl-2661	255	3	journal	journal	NOUN
cjgl-2661	255	4	of	of	ADP
cjgl-2661	255	5	gender	gender	NOUN
cjgl-2661	255	6	and	and	CCONJ
cjgl-2661	255	7	law	law	NOUN
cjgl-2661	255	8	had	have	VERB
cjgl-2661	255	9	to	to	PART
cjgl-2661	255	10	be	be	AUX
cjgl-2661	255	11	unmarried	unmarried	ADJ
cjgl-2661	255	12	and	and	CCONJ
cjgl-2661	255	13	provide	provide	VERB
cjgl-2661	255	14	more	more	ADJ
cjgl-2661	255	15	than	than	ADP
cjgl-2661	255	16	half	half	NOUN
cjgl-2661	255	17	of	of	ADP
cjgl-2661	255	18	the	the	DET
cjgl-2661	255	19	expenses	expense	NOUN
cjgl-2661	255	20	of	of	ADP
cjgl-2661	255	21	maintaining	maintain	VERB
cjgl-2661	255	22	a	a	DET
cjgl-2661	255	23	household	household	NOUN
cjgl-2661	255	24	where	where	SCONJ
cjgl-2661	255	25	the	the	DET
cjgl-2661	255	26	household	household	NOUN
cjgl-2661	255	27	contained	contain	VERB
cjgl-2661	255	28	(	(	PUNCT
cjgl-2661	255	29	1	1	X
cjgl-2661	255	30	)	)	PUNCT
cjgl-2661	255	31	a	a	DET
cjgl-2661	255	32	child	child	NOUN
cjgl-2661	255	33	of	of	ADP
cjgl-2661	255	34	the	the	DET
cjgl-2661	255	35	taxpayer	taxpayer	NOUN
cjgl-2661	255	36	(	(	PUNCT
cjgl-2661	255	37	or	or	CCONJ
cjgl-2661	255	38	a	a	DET
cjgl-2661	255	39	descendant	descendant	NOUN
cjgl-2661	255	40	of	of	ADP
cjgl-2661	255	41	such	such	ADJ
cjgl-2661	255	42	child	child	NOUN
cjgl-2661	255	43	)	)	PUNCT
cjgl-2661	255	44	or	or	CCONJ
cjgl-2661	255	45	(	(	PUNCT
cjgl-2661	255	46	2	2	X
cjgl-2661	255	47	)	)	PUNCT
cjgl-2661	255	48	a	a	DET
cjgl-2661	255	49	person	person	NOUN
cjgl-2661	255	50	who	who	PRON
cjgl-2661	255	51	could	could	AUX
cjgl-2661	255	52	be	be	AUX
cjgl-2661	255	53	claimed	claim	VERB
cjgl-2661	255	54	as	as	ADP
cjgl-2661	255	55	a	a	DET
cjgl-2661	255	56	dependent	dependent	NOUN
cjgl-2661	255	57	of	of	ADP
cjgl-2661	255	58	the	the	DET
cjgl-2661	255	59	taxpayer	taxpayer	NOUN
cjgl-2661	255	60	.	.	PUNCT
cjgl-2661	255	61	"	"	PUNCT
cjgl-2661	256	1	in	in	ADP
cjgl-2661	256	2	1969	1969	NUM
cjgl-2661	256	3	,	,	PUNCT
cjgl-2661	256	4	feeling	feel	VERB
cjgl-2661	256	5	that	that	SCONJ
cjgl-2661	256	6	single	single	ADJ
cjgl-2661	256	7	taxpayers	taxpayer	NOUN
cjgl-2661	256	8	were	be	AUX
cjgl-2661	256	9	now	now	ADV
cjgl-2661	256	10	being	be	AUX
cjgl-2661	256	11	relatively	relatively	ADV
cjgl-2661	256	12	overtaxed	overtax	VERB
cjgl-2661	256	13	,	,	PUNCT
cjgl-2661	256	14	congress	congress	PROPN
cjgl-2661	256	15	created	create	VERB
cjgl-2661	256	16	the	the	DET
cjgl-2661	256	17	current	current	ADJ
cjgl-2661	256	18	system	system	NOUN
cjgl-2661	256	19	at	at	ADP
cjgl-2661	256	20	i.r.c	i.r.c	NOUN
cjgl-2661	256	21	.	.	PUNCT
cjgl-2661	257	1	§	§	PROPN
cjgl-2661	257	2	1	1	NUM
cjgl-2661	257	3	,	,	PUNCT
cjgl-2661	257	4	providing	provide	VERB
cjgl-2661	257	5	four	four	NUM
cjgl-2661	257	6	rate	rate	NOUN
cjgl-2661	257	7	tables	table	NOUN
cjgl-2661	257	8	starting	start	VERB
cjgl-2661	257	9	in	in	ADP
cjgl-2661	257	10	the	the	DET
cjgl-2661	257	11	1971	1971	NUM
cjgl-2661	257	12	taxable	taxable	ADJ
cjgl-2661	257	13	year	year	NOUN
cjgl-2661	257	14	.	.	PUNCT
cjgl-2661	258	1	congress	congress	PROPN
cjgl-2661	258	2	decided	decide	VERB
cjgl-2661	258	3	that	that	SCONJ
cjgl-2661	258	4	"	"	PUNCT
cjgl-2661	258	5	married	married	ADJ
cjgl-2661	258	6	filing	file	VERB
cjgl-2661	258	7	separate	separate	ADJ
cjgl-2661	258	8	"	"	PUNCT
cjgl-2661	258	9	taxpayers	taxpayer	NOUN
cjgl-2661	258	10	should	should	AUX
cjgl-2661	258	11	have	have	VERB
cjgl-2661	258	12	their	their	PRON
cjgl-2661	258	13	own	own	ADJ
cjgl-2661	258	14	tax	tax	NOUN
cjgl-2661	258	15	rate	rate	NOUN
cjgl-2661	258	16	table	table	NOUN
cjgl-2661	258	17	providing	provide	VERB
cjgl-2661	258	18	the	the	DET
cjgl-2661	258	19	least	least	ADJ
cjgl-2661	258	20	favorable	favorable	ADJ
cjgl-2661	258	21	rates	rate	NOUN
cjgl-2661	258	22	.	.	PUNCT
cjgl-2661	259	1	the	the	DET
cjgl-2661	259	2	complexities	complexity	NOUN
cjgl-2661	259	3	of	of	ADP
cjgl-2661	259	4	the	the	DET
cjgl-2661	259	5	federal	federal	ADJ
cjgl-2661	259	6	rate	rate	NOUN
cjgl-2661	259	7	tables	table	NOUN
cjgl-2661	259	8	as	as	SCONJ
cjgl-2661	259	9	they	they	PRON
cjgl-2661	259	10	currently	currently	ADV
cjgl-2661	259	11	exist	exist	VERB
cjgl-2661	259	12	are	be	AUX
cjgl-2661	259	13	beyond	beyond	ADP
cjgl-2661	259	14	the	the	DET
cjgl-2661	259	15	scope	scope	NOUN
cjgl-2661	259	16	of	of	ADP
cjgl-2661	259	17	this	this	DET
cjgl-2661	259	18	article	article	NOUN
cjgl-2661	259	19	.	.	PUNCT
cjgl-2661	260	1	for	for	ADP
cjgl-2661	260	2	example	example	NOUN
cjgl-2661	260	3	,	,	PUNCT
cjgl-2661	260	4	provisions	provision	NOUN
cjgl-2661	260	5	in	in	ADP
cjgl-2661	260	6	the	the	DET
cjgl-2661	260	7	internal	internal	ADJ
cjgl-2661	260	8	revenue	revenue	NOUN
cjgl-2661	260	9	code	code	NOUN
cjgl-2661	260	10	besides	besides	SCONJ
cjgl-2661	260	11	the	the	DET
cjgl-2661	260	12	rate	rate	NOUN
cjgl-2661	260	13	tables	table	NOUN
cjgl-2661	260	14	make	make	VERB
cjgl-2661	260	15	it	it	PRON
cjgl-2661	260	16	inaccurate	inaccurate	ADJ
cjgl-2661	260	17	to	to	PART
cjgl-2661	260	18	say	say	VERB
cjgl-2661	260	19	today	today	NOUN
cjgl-2661	260	20	that	that	PRON
cjgl-2661	260	21	married	marry	VERB
cjgl-2661	260	22	people	people	NOUN
cjgl-2661	260	23	filing	file	VERB
cjgl-2661	260	24	joint	joint	ADJ
cjgl-2661	260	25	returns	return	NOUN
cjgl-2661	260	26	pay	pay	VERB
cjgl-2661	260	27	what	what	PRON
cjgl-2661	260	28	single	single	ADJ
cjgl-2661	260	29	people	people	NOUN
cjgl-2661	260	30	would	would	AUX
cjgl-2661	260	31	dividing	divide	VERB
cjgl-2661	260	32	their	their	PRON
cjgl-2661	260	33	combined	combine	VERB
cjgl-2661	260	34	incomes	income	NOUN
cjgl-2661	260	35	and	and	CCONJ
cjgl-2661	260	36	paying	pay	VERB
cjgl-2661	260	37	tax	tax	NOUN
cjgl-2661	260	38	on	on	ADP
cjgl-2661	260	39	each	each	DET
cjgl-2661	260	40	half	half	NOUN
cjgl-2661	260	41	.	.	PUNCT
cjgl-2661	261	1	today	today	NOUN
cjgl-2661	261	2	,	,	PUNCT
cjgl-2661	261	3	all	all	DET
cjgl-2661	261	4	states	state	NOUN
cjgl-2661	261	5	with	with	ADP
cjgl-2661	261	6	income	income	NOUN
cjgl-2661	261	7	taxes	taxis	NOUN
cjgl-2661	261	8	allow	allow	VERB
cjgl-2661	261	9	for	for	ADP
cjgl-2661	261	10	the	the	DET
cjgl-2661	261	11	filing	filing	NOUN
cjgl-2661	261	12	of	of	ADP
cjgl-2661	261	13	joint	joint	ADJ
cjgl-2661	261	14	income	income	NOUN
cjgl-2661	261	15	tax	tax	NOUN
cjgl-2661	261	16	returns	return	NOUN
cjgl-2661	261	17	by	by	ADP
cjgl-2661	261	18	husbands	husband	NOUN
cjgl-2661	261	19	and	and	CCONJ
cjgl-2661	261	20	wives	wife	NOUN
cjgl-2661	261	21	.	.	PUNCT
cjgl-2661	262	1	they	they	PRON
cjgl-2661	262	2	also	also	ADV
cjgl-2661	262	3	all	all	ADV
cjgl-2661	262	4	mimic	mimic	VERB
cjgl-2661	262	5	the	the	DET
cjgl-2661	262	6	federal	federal	ADJ
cjgl-2661	262	7	filing	filing	NOUN
cjgl-2661	262	8	statuses	status	NOUN
cjgl-2661	262	9	of	of	ADP
cjgl-2661	262	10	single	single	ADJ
cjgl-2661	262	11	,	,	PUNCT
cjgl-2661	262	12	head	head	NOUN
cjgl-2661	262	13	of	of	ADP
cjgl-2661	262	14	household	household	NOUN
cjgl-2661	262	15	,	,	PUNCT
cjgl-2661	262	16	married	married	ADJ
cjgl-2661	262	17	filing	filing	NOUN
cjgl-2661	262	18	separately	separately	ADV
cjgl-2661	262	19	,	,	PUNCT
cjgl-2661	262	20	and	and	CCONJ
cjgl-2661	262	21	married	married	ADJ
cjgl-2661	262	22	filing	filing	NOUN
cjgl-2661	262	23	jointly	jointly	ADV
cjgl-2661	262	24	-	-	PUNCT
cjgl-2661	262	25	piggybacking	piggyback	VERB
cjgl-2661	262	26	on	on	ADP
cjgl-2661	262	27	the	the	DET
cjgl-2661	262	28	federal	federal	ADJ
cjgl-2661	262	29	definition	definition	NOUN
cjgl-2661	262	30	of	of	ADP
cjgl-2661	262	31	each	each	DET
cjgl-2661	262	32	status	status	NOUN
cjgl-2661	262	33	.	.	PUNCT
cjgl-2661	263	1	states	state	NOUN
cjgl-2661	263	2	do	do	AUX
cjgl-2661	263	3	not	not	PART
cjgl-2661	263	4	,	,	PUNCT
cjgl-2661	263	5	however	however	ADV
cjgl-2661	263	6	,	,	PUNCT
cjgl-2661	263	7	automatically	automatically	ADV
cjgl-2661	263	8	make	make	VERB
cjgl-2661	263	9	their	their	PRON
cjgl-2661	263	10	taxpayers	taxpayer	NOUN
cjgl-2661	263	11	use	use	VERB
cjgl-2661	263	12	the	the	DET
cjgl-2661	263	13	same	same	ADJ
cjgl-2661	263	14	filing	filing	NOUN
cjgl-2661	263	15	statuses	status	NOUN
cjgl-2661	263	16	as	as	ADP
cjgl-2661	263	17	those	those	PRON
cjgl-2661	263	18	they	they	PRON
cjgl-2661	263	19	use	use	VERB
cjgl-2661	263	20	on	on	ADP
cjgl-2661	263	21	their	their	PRON
cjgl-2661	263	22	federal	federal	ADJ
cjgl-2661	263	23	returns	return	NOUN
cjgl-2661	263	24	.	.	PUNCT
cjgl-2661	264	1	further	far	ADV
cjgl-2661	264	2	,	,	PUNCT
cjgl-2661	264	3	states	state	NOUN
cjgl-2661	264	4	have	have	AUX
cjgl-2661	264	5	not	not	PART
cjgl-2661	264	6	designed	design	VERB
cjgl-2661	264	7	their	their	PRON
cjgl-2661	264	8	income	income	NOUN
cjgl-2661	264	9	taxes	taxis	NOUN
cjgl-2661	264	10	so	so	SCONJ
cjgl-2661	264	11	that	that	SCONJ
cjgl-2661	264	12	the	the	DET
cjgl-2661	264	13	filing	filing	NOUN
cjgl-2661	264	14	statuses	status	NOUN
cjgl-2661	264	15	always	always	ADV
cjgl-2661	264	16	produce	produce	VERB
cjgl-2661	264	17	the	the	DET
cjgl-2661	264	18	same	same	ADJ
cjgl-2661	264	19	effects	effect	NOUN
cjgl-2661	264	20	in	in	ADP
cjgl-2661	264	21	the	the	DET
cjgl-2661	264	22	state	state	NOUN
cjgl-2661	264	23	that	that	SCONJ
cjgl-2661	264	24	they	they	PRON
cjgl-2661	264	25	produce	produce	VERB
cjgl-2661	264	26	for	for	ADP
cjgl-2661	264	27	federal	federal	ADJ
cjgl-2661	264	28	taxes	taxis	NOUN
cjgl-2661	264	29	.	.	PUNCT
cjgl-2661	265	1	for	for	ADP
cjgl-2661	265	2	example	example	NOUN
cjgl-2661	265	3	,	,	PUNCT
cjgl-2661	265	4	starting	start	VERB
cjgl-2661	265	5	in	in	ADP
cjgl-2661	265	6	2011	2011	NUM
cjgl-2661	265	7	,	,	PUNCT
cjgl-2661	265	8	although	although	SCONJ
cjgl-2661	265	9	rhode	rhode	PROPN
cjgl-2661	265	10	island	island	NOUN
cjgl-2661	265	11	allows	allow	VERB
cjgl-2661	265	12	differing	differ	VERB
cjgl-2661	265	13	amounts	amount	NOUN
cjgl-2661	265	14	of	of	ADP
cjgl-2661	265	15	standard	standard	ADJ
cjgl-2661	265	16	deductions	deduction	NOUN
cjgl-2661	265	17	depending	depend	VERB
cjgl-2661	265	18	on	on	ADP
cjgl-2661	265	19	filing	file	VERB
cjgl-2661	265	20	status	status	NOUN
cjgl-2661	265	21	,	,	PUNCT
cjgl-2661	265	22	it	it	PRON
cjgl-2661	265	23	has	have	AUX
cjgl-2661	265	24	created	create	VERB
cjgl-2661	265	25	a	a	DET
cjgl-2661	265	26	single	single	ADJ
cjgl-2661	265	27	graduated	graduate	VERB
cjgl-2661	265	28	rate	rate	NOUN
cjgl-2661	265	29	table	table	NOUN
cjgl-2661	265	30	for	for	ADP
cjgl-2661	265	31	rhode	rhode	PROPN
cjgl-2661	265	32	island	island	NOUN
cjgl-2661	265	33	taxable	taxable	ADJ
cjgl-2661	265	34	income	income	NOUN
cjgl-2661	265	35	that	that	PRON
cjgl-2661	265	36	applies	apply	VERB
cjgl-2661	265	37	to	to	ADP
cjgl-2661	265	38	all	all	DET
cjgl-2661	265	39	four	four	NUM
cjgl-2661	265	40	filing	filing	NOUN
cjgl-2661	265	41	statuses	status	NOUN
cjgl-2661	265	42	-	-	PUNCT
cjgl-2661	265	43	including	include	VERB
cjgl-2661	265	44	a	a	DET
cjgl-2661	265	45	4.75	4.75	NUM
cjgl-2661	265	46	%	%	NOUN
cjgl-2661	265	47	rate	rate	NOUN
cjgl-2661	265	48	starting	start	VERB
cjgl-2661	265	49	at	at	ADP
cjgl-2661	265	50	rhode	rhode	PROPN
cjgl-2661	265	51	island	island	NOUN
cjgl-2661	265	52	taxable	taxable	ADJ
cjgl-2661	265	53	income	income	NOUN
cjgl-2661	265	54	of	of	ADP
cjgl-2661	265	55	$	$	SYM
cjgl-2661	265	56	55,000	55,000	NUM
cjgl-2661	265	57	for	for	ADP
cjgl-2661	265	58	all	all	DET
cjgl-2661	265	59	four	four	NUM
cjgl-2661	265	60	filing	filing	NOUN
cjgl-2661	265	61	statuses	status	NOUN
cjgl-2661	265	62	.	.	PUNCT
cjgl-2661	265	63	9	9	NUM
cjgl-2661	265	64	because	because	SCONJ
cjgl-2661	265	65	state	state	NOUN
cjgl-2661	265	66	definitions	definition	NOUN
cjgl-2661	265	67	are	be	AUX
cjgl-2661	265	68	the	the	DET
cjgl-2661	265	69	same	same	ADJ
cjgl-2661	265	70	as	as	ADP
cjgl-2661	265	71	federal	federal	ADJ
cjgl-2661	265	72	definitions	definition	NOUN
cjgl-2661	265	73	,	,	PUNCT
cjgl-2661	265	74	parallel	parallel	ADJ
cjgl-2661	265	75	state	state	NOUN
cjgl-2661	265	76	and	and	CCONJ
cjgl-2661	265	77	federal	federal	ADJ
cjgl-2661	265	78	status	status	NOUN
cjgl-2661	265	79	is	be	AUX
cjgl-2661	265	80	,	,	PUNCT
cjgl-2661	265	81	in	in	ADP
cjgl-2661	265	82	effect	effect	NOUN
cjgl-2661	265	83	,	,	PUNCT
cjgl-2661	265	84	required	require	VERB
cjgl-2661	265	85	where	where	SCONJ
cjgl-2661	265	86	the	the	DET
cjgl-2661	265	87	taxpayers	taxpayer	NOUN
cjgl-2661	265	88	are	be	AUX
cjgl-2661	265	89	unmarried	unmarried	ADJ
cjgl-2661	265	90	for	for	ADP
cjgl-2661	265	91	both	both	CCONJ
cjgl-2661	265	92	federal	federal	ADJ
cjgl-2661	265	93	and	and	CCONJ
cjgl-2661	265	94	state	state	NOUN
cjgl-2661	265	95	purposes	purpose	NOUN
cjgl-2661	265	96	(	(	PUNCT
cjgl-2661	265	97	i.e.	i.e.	X
cjgl-2661	265	98	,	,	PUNCT
cjgl-2661	265	99	when	when	SCONJ
cjgl-2661	265	100	a	a	DET
cjgl-2661	265	101	taxpayer	taxpayer	NOUN
cjgl-2661	265	102	files	file	NOUN
cjgl-2661	265	103	as	as	ADP
cjgl-2661	265	104	single	single	ADJ
cjgl-2661	265	105	or	or	CCONJ
cjgl-2661	265	106	head	head	NOUN
cjgl-2661	265	107	of	of	ADP
cjgl-2661	265	108	household	household	NOUN
cjgl-2661	265	109	)	)	PUNCT
cjgl-2661	265	110	.	.	PUNCT
cjgl-2661	266	1	for	for	ADP
cjgl-2661	266	2	married	married	ADJ
cjgl-2661	266	3	couples	couple	NOUN
cjgl-2661	266	4	,	,	PUNCT
cjgl-2661	266	5	states	state	NOUN
cjgl-2661	266	6	are	be	AUX
cjgl-2661	266	7	sometimes	sometimes	ADV
cjgl-2661	266	8	concerned	concerned	ADJ
cjgl-2661	266	9	that	that	SCONJ
cjgl-2661	266	10	only	only	ADV
cjgl-2661	266	11	one	one	NUM
cjgl-2661	266	12	spouse	spouse	NOUN
cjgl-2661	266	13	is	be	AUX
cjgl-2661	266	14	a	a	DET
cjgl-2661	266	15	state	state	NOUN
cjgl-2661	266	16	resident	resident	NOUN
cjgl-2661	266	17	.	.	PUNCT
cjgl-2661	267	1	most	most	ADJ
cjgl-2661	267	2	states	state	NOUN
cjgl-2661	267	3	thus	thus	ADV
cjgl-2661	267	4	allow	allow	VERB
cjgl-2661	267	5	spouses	spouse	NOUN
cjgl-2661	267	6	who	who	PRON
cjgl-2661	267	7	file	file	VERB
cjgl-2661	267	8	their	their	PRON
cjgl-2661	267	9	federal	federal	ADJ
cjgl-2661	267	10	taxes	taxis	NOUN
cjgl-2661	267	11	jointly	jointly	ADV
cjgl-2661	267	12	to	to	PART
cjgl-2661	267	13	file	file	VERB
cjgl-2661	267	14	either	either	CCONJ
cjgl-2661	267	15	jointly	jointly	ADV
cjgl-2661	267	16	or	or	CCONJ
cjgl-2661	267	17	separately	separately	ADV
cjgl-2661	267	18	for	for	ADP
cjgl-2661	267	19	state	state	NOUN
cjgl-2661	267	20	income	income	NOUN
cjgl-2661	267	21	tax	tax	NOUN
cjgl-2661	267	22	purposes	purpose	NOUN
cjgl-2661	267	23	in	in	ADP
cjgl-2661	267	24	certain	certain	ADJ
cjgl-2661	267	25	circumstances	circumstance	NOUN
cjgl-2661	267	26	.	.	PUNCT
cjgl-2661	268	1	new	new	PROPN
cjgl-2661	268	2	jersey	jersey	PROPN
cjgl-2661	268	3	law	law	NOUN
cjgl-2661	268	4	is	be	AUX
cjgl-2661	268	5	typical	typical	ADJ
cjgl-2661	268	6	:	:	PUNCT
cjgl-2661	268	7	if	if	SCONJ
cjgl-2661	268	8	either	either	CCONJ
cjgl-2661	268	9	husband	husband	NOUN
cjgl-2661	268	10	or	or	CCONJ
cjgl-2661	268	11	wife	wife	NOUN
cjgl-2661	268	12	is	be	AUX
cjgl-2661	268	13	a	a	DET
cjgl-2661	268	14	resident	resident	NOUN
cjgl-2661	268	15	and	and	CCONJ
cjgl-2661	268	16	the	the	DET
cjgl-2661	268	17	other	other	ADJ
cjgl-2661	268	18	is	be	AUX
cjgl-2661	268	19	a	a	DET
cjgl-2661	268	20	nonresident	nonresident	NOUN
cjgl-2661	268	21	,	,	PUNCT
cjgl-2661	268	22	they	they	PRON
cjgl-2661	268	23	shall	shall	AUX
cjgl-2661	268	24	file	file	VERB
cjgl-2661	268	25	separate	separate	ADJ
cjgl-2661	268	26	tax	tax	NOUN
cjgl-2661	268	27	returns	return	NOUN
cjgl-2661	268	28	under	under	ADP
cjgl-2661	268	29	this	this	DET
cjgl-2661	268	30	act	act	NOUN
cjgl-2661	268	31	on	on	ADP
cjgl-2661	268	32	such	such	ADJ
cjgl-2661	268	33	single	single	ADJ
cjgl-2661	268	34	or	or	CCONJ
cjgl-2661	268	35	separate	separate	ADJ
cjgl-2661	268	36	forms	form	NOUN
cjgl-2661	268	37	as	as	SCONJ
cjgl-2661	268	38	may	may	AUX
cjgl-2661	268	39	be	be	AUX
cjgl-2661	268	40	required	require	VERB
cjgl-2661	268	41	..	..	PUNCT
cjgl-2661	268	42	.	.	PUNCT
cjgl-2661	269	1	in	in	ADP
cjgl-2661	269	2	which	which	DET
cjgl-2661	269	3	event	event	NOUN
cjgl-2661	269	4	their	their	PRON
cjgl-2661	269	5	tax	tax	NOUN
cjgl-2661	269	6	liabilities	liability	NOUN
cjgl-2661	269	7	shall	shall	AUX
cjgl-2661	269	8	be	be	AUX
cjgl-2661	269	9	separate	separate	ADJ
cjgl-2661	269	10	unless	unless	SCONJ
cjgl-2661	269	11	both	both	DET
cjgl-2661	269	12	elect	elect	VERB
cjgl-2661	269	13	to	to	PART
cjgl-2661	269	14	determine	determine	VERB
cjgl-2661	269	15	their	their	PRON
cjgl-2661	269	16	joint	joint	ADJ
cjgl-2661	269	17	taxable	taxable	ADJ
cjgl-2661	269	18	income	income	NOUN
cjgl-2661	269	19	as	as	ADP
cjgl-2661	269	20	if	if	SCONJ
cjgl-2661	269	21	both	both	DET
cjgl-2661	269	22	38	38	NUM
cjgl-2661	269	23	revenue	revenue	NOUN
cjgl-2661	269	24	act	act	NOUN
cjgl-2661	269	25	of	of	ADP
cjgl-2661	269	26	1951	1951	NUM
cjgl-2661	269	27	,	,	PUNCT
cjgl-2661	269	28	ch	ch	NOUN
cjgl-2661	269	29	.	.	PROPN
cjgl-2661	269	30	521	521	NUM
cjgl-2661	269	31	,	,	PUNCT
cjgl-2661	269	32	§	§	PROPN
cjgl-2661	269	33	301	301	NUM
cjgl-2661	269	34	,	,	PUNCT
cjgl-2661	269	35	65	65	NUM
cjgl-2661	269	36	stat	stat	NOUN
cjgl-2661	269	37	.	.	PUNCT
cjgl-2661	270	1	452	452	NUM
cjgl-2661	270	2	,	,	PUNCT
cjgl-2661	270	3	480	480	NUM
cjgl-2661	270	4	-	-	SYM
cjgl-2661	270	5	82	82	NUM
cjgl-2661	270	6	.	.	PUNCT
cjgl-2661	271	1	currently	currently	ADV
cjgl-2661	271	2	,	,	PUNCT
cjgl-2661	271	3	the	the	DET
cjgl-2661	271	4	definition	definition	NOUN
cjgl-2661	271	5	of	of	ADP
cjgl-2661	271	6	a	a	DET
cjgl-2661	271	7	"	"	PUNCT
cjgl-2661	271	8	head	head	NOUN
cjgl-2661	271	9	of	of	ADP
cjgl-2661	271	10	household	household	NOUN
cjgl-2661	271	11	"	"	PUNCT
cjgl-2661	271	12	is	be	AUX
cjgl-2661	271	13	at	at	ADP
cjgl-2661	271	14	1.r.c	1.r.c	NUM
cjgl-2661	271	15	.	.	PUNCT
cjgl-2661	272	1	§	§	PROPN
cjgl-2661	272	2	2(b	2(b	NUM
cjgl-2661	272	3	)	)	PUNCT
cjgl-2661	272	4	,	,	PUNCT
cjgl-2661	272	5	and	and	CCONJ
cjgl-2661	272	6	the	the	DET
cjgl-2661	272	7	rate	rate	NOUN
cjgl-2661	272	8	table	table	NOUN
cjgl-2661	272	9	for	for	ADP
cjgl-2661	272	10	"	"	PUNCT
cjgl-2661	272	11	head	head	NOUN
cjgl-2661	272	12	of	of	ADP
cjgl-2661	272	13	household	household	NOUN
cjgl-2661	272	14	"	"	PUNCT
cjgl-2661	272	15	filers	filer	NOUN
cjgl-2661	272	16	is	be	AUX
cjgl-2661	272	17	at	at	ADP
cjgl-2661	272	18	1.r.c	1.r.c	NUM
cjgl-2661	272	19	.	.	PUNCT
cjgl-2661	273	1	§	§	PROPN
cjgl-2661	273	2	1(b	1(b	NUM
cjgl-2661	273	3	)	)	PUNCT
cjgl-2661	273	4	.	.	PUNCT
cjgl-2661	274	1	39	39	NUM
cjgl-2661	274	2	r.i	r.i	PROPN
cjgl-2661	274	3	.	.	PROPN
cjgl-2661	274	4	gen	gen	PROPN
cjgl-2661	274	5	.	.	PROPN
cjgl-2661	274	6	laws	law	NOUN
cjgl-2661	274	7	4	4	NUM
cjgl-2661	274	8	44	44	NUM
cjgl-2661	274	9	-	-	SYM
cjgl-2661	274	10	30	30	NUM
cjgl-2661	274	11	-	-	NUM
cjgl-2661	274	12	2.6(c)(3)(a)(i	2.6(c)(3)(a)(i	NUM
cjgl-2661	274	13	)	)	PUNCT
cjgl-2661	274	14	(	(	PUNCT
cjgl-2661	274	15	lexis	lexis	VERB
cjgl-2661	274	16	through	through	ADP
cjgl-2661	274	17	jan	jan	PROPN
cjgl-2661	274	18	.	.	PROPN
cjgl-2661	274	19	2011	2011	NUM
cjgl-2661	274	20	sess	sess	NOUN
cjgl-2661	274	21	.	.	PUNCT
cjgl-2661	274	22	)	)	PUNCT
cjgl-2661	274	23	.	.	PUNCT
cjgl-2661	275	1	24.140	24.140	NUM
cjgl-2661	275	2	columbia	columbia	PROPN
cjgl-2661	275	3	journal	journal	NOUN
cjgl-2661	275	4	of	of	ADP
cjgl-2661	275	5	gender	gender	NOUN
cjgl-2661	275	6	and	and	CCONJ
cjgl-2661	275	7	law	law	NOUN
cjgl-2661	275	8	were	be	AUX
cjgl-2661	275	9	residents	resident	NOUN
cjgl-2661	275	10	,	,	PUNCT
cjgl-2661	275	11	in	in	ADP
cjgl-2661	275	12	which	which	DET
cjgl-2661	275	13	event	event	NOUN
cjgl-2661	275	14	their	their	PRON
cjgl-2661	275	15	liabilities	liability	NOUN
cjgl-2661	275	16	shall	shall	AUX
cjgl-2661	275	17	be	be	AUX
cjgl-2661	275	18	joint	joint	ADJ
cjgl-2661	275	19	and	and	CCONJ
cjgl-2661	275	20	several	several	ADJ
cjgl-2661	275	21	.	.	PUNCT
cjgl-2661	276	1	4	4	NUM
cjgl-2661	276	2	0	0	NUM
cjgl-2661	276	3	the	the	DET
cjgl-2661	276	4	differing	differ	VERB
cjgl-2661	276	5	filing	filing	NOUN
cjgl-2661	276	6	statuses	status	NOUN
cjgl-2661	276	7	between	between	ADP
cjgl-2661	276	8	federal	federal	ADJ
cjgl-2661	276	9	and	and	CCONJ
cjgl-2661	276	10	state	state	NOUN
cjgl-2661	276	11	returns	return	NOUN
cjgl-2661	276	12	for	for	ADP
cjgl-2661	276	13	married	married	ADJ
cjgl-2661	276	14	couples	couple	NOUN
cjgl-2661	276	15	who	who	PRON
cjgl-2661	276	16	filed	file	VERB
cjgl-2661	276	17	jointly	jointly	ADV
cjgl-2661	276	18	for	for	ADP
cjgl-2661	276	19	federal	federal	ADJ
cjgl-2661	276	20	taxes	taxis	NOUN
cjgl-2661	276	21	,	,	PUNCT
cjgl-2661	276	22	but	but	CCONJ
cjgl-2661	276	23	separately	separately	ADV
cjgl-2661	276	24	for	for	ADP
cjgl-2661	276	25	state	state	NOUN
cjgl-2661	276	26	taxes	taxis	NOUN
cjgl-2661	276	27	,	,	PUNCT
cjgl-2661	276	28	leads	lead	VERB
cjgl-2661	276	29	to	to	ADP
cjgl-2661	276	30	problems	problem	NOUN
cjgl-2661	276	31	in	in	ADP
cjgl-2661	276	32	making	make	VERB
cjgl-2661	276	33	state	state	NOUN
cjgl-2661	276	34	piggyback	piggyback	NOUN
cjgl-2661	276	35	adjustments	adjustment	NOUN
cjgl-2661	276	36	based	base	VERB
cjgl-2661	276	37	on	on	ADP
cjgl-2661	276	38	federal	federal	ADJ
cjgl-2661	276	39	audit	audit	NOUN
cjgl-2661	276	40	changes	change	NOUN
cjgl-2661	276	41	.	.	PUNCT
cjgl-2661	277	1	many	many	ADJ
cjgl-2661	277	2	numbers	number	NOUN
cjgl-2661	277	3	on	on	ADP
cjgl-2661	277	4	the	the	DET
cjgl-2661	277	5	actual	actual	ADJ
cjgl-2661	277	6	state	state	NOUN
cjgl-2661	277	7	and	and	CCONJ
cjgl-2661	277	8	federal	federal	ADJ
cjgl-2661	277	9	returns	return	NOUN
cjgl-2661	277	10	,	,	PUNCT
cjgl-2661	277	11	such	such	ADJ
cjgl-2661	277	12	as	as	ADP
cjgl-2661	277	13	adjusted	adjust	VERB
cjgl-2661	277	14	gross	gross	ADJ
cjgl-2661	277	15	income	income	NOUN
cjgl-2661	277	16	,	,	PUNCT
cjgl-2661	277	17	will	will	AUX
cjgl-2661	277	18	no	no	ADV
cjgl-2661	277	19	longer	long	ADV
cjgl-2661	277	20	match	match	VERB
cjgl-2661	277	21	,	,	PUNCT
cjgl-2661	277	22	and	and	CCONJ
cjgl-2661	277	23	the	the	DET
cjgl-2661	277	24	state	state	NOUN
cjgl-2661	277	25	will	will	AUX
cjgl-2661	277	26	need	need	VERB
cjgl-2661	277	27	to	to	PART
cjgl-2661	277	28	work	work	VERB
cjgl-2661	277	29	through	through	ADP
cjgl-2661	277	30	how	how	SCONJ
cjgl-2661	277	31	the	the	DET
cjgl-2661	277	32	adjustments	adjustment	NOUN
cjgl-2661	277	33	to	to	ADP
cjgl-2661	277	34	a	a	DET
cjgl-2661	277	35	federal	federal	ADJ
cjgl-2661	277	36	joint	joint	ADJ
cjgl-2661	277	37	return	return	NOUN
cjgl-2661	277	38	might	might	AUX
cjgl-2661	277	39	apply	apply	VERB
cjgl-2661	277	40	to	to	ADP
cjgl-2661	277	41	a	a	DET
cjgl-2661	277	42	state	state	NOUN
cjgl-2661	277	43	separate	separate	ADJ
cjgl-2661	277	44	return	return	NOUN
cjgl-2661	277	45	-	-	PUNCT
cjgl-2661	277	46	including	include	VERB
cjgl-2661	277	47	figuring	figure	VERB
cjgl-2661	277	48	out	out	ADP
cjgl-2661	277	49	which	which	DET
cjgl-2661	277	50	taxpayer	taxpayer	NOUN
cjgl-2661	277	51	of	of	ADP
cjgl-2661	277	52	the	the	DET
cjgl-2661	277	53	couple	couple	NOUN
cjgl-2661	277	54	needs	need	VERB
cjgl-2661	277	55	his	his	PRON
cjgl-2661	277	56	or	or	CCONJ
cjgl-2661	277	57	her	her	PRON
cjgl-2661	277	58	"	"	PUNCT
cjgl-2661	277	59	married	married	ADJ
cjgl-2661	277	60	filing	file	VERB
cjgl-2661	277	61	separately	separately	ADV
cjgl-2661	277	62	"	"	PUNCT
cjgl-2661	277	63	return	return	NOUN
cjgl-2661	277	64	to	to	PART
cjgl-2661	277	65	be	be	AUX
cjgl-2661	277	66	adjusted	adjust	VERB
cjgl-2661	277	67	.	.	PUNCT
cjgl-2661	278	1	some	some	DET
cjgl-2661	278	2	states	state	NOUN
cjgl-2661	278	3	,	,	PUNCT
cjgl-2661	278	4	like	like	ADP
cjgl-2661	278	5	new	new	PROPN
cjgl-2661	278	6	jersey	jersey	PROPN
cjgl-2661	278	7	and	and	CCONJ
cjgl-2661	278	8	new	new	PROPN
cjgl-2661	278	9	york	york	PROPN
cjgl-2661	278	10	,	,	PUNCT
cjgl-2661	278	11	have	have	VERB
cjgl-2661	278	12	laws	law	NOUN
cjgl-2661	278	13	that	that	PRON
cjgl-2661	278	14	do	do	AUX
cjgl-2661	278	15	not	not	PART
cjgl-2661	278	16	allow	allow	VERB
cjgl-2661	278	17	spouses	spouse	NOUN
cjgl-2661	278	18	who	who	PRON
cjgl-2661	278	19	filed	file	VERB
cjgl-2661	278	20	"	"	PUNCT
cjgl-2661	278	21	married	married	ADJ
cjgl-2661	278	22	filing	file	VERB
cjgl-2661	278	23	separately	separately	ADV
cjgl-2661	278	24	"	"	PUNCT
cjgl-2661	278	25	federal	federal	ADJ
cjgl-2661	278	26	returns	return	NOUN
cjgl-2661	278	27	to	to	PART
cjgl-2661	278	28	file	file	VERB
cjgl-2661	278	29	anything	anything	PRON
cjgl-2661	278	30	but	but	CCONJ
cjgl-2661	278	31	"	"	PUNCT
cjgl-2661	278	32	married	married	ADJ
cjgl-2661	278	33	filing	file	VERB
cjgl-2661	278	34	separately	separately	ADV
cjgl-2661	278	35	"	"	PUNCT
cjgl-2661	278	36	state	state	NOUN
cjgl-2661	278	37	returns	return	NOUN
cjgl-2661	278	38	-	-	PUNCT
cjgl-2661	278	39	regardless	regardless	ADV
cjgl-2661	278	40	of	of	ADP
cjgl-2661	278	41	whether	whether	SCONJ
cjgl-2661	278	42	either	either	PRON
cjgl-2661	278	43	or	or	CCONJ
cjgl-2661	278	44	both	both	PRON
cjgl-2661	278	45	spouses	spouse	NOUN
cjgl-2661	278	46	were	be	AUX
cjgl-2661	278	47	state	state	NOUN
cjgl-2661	278	48	residents	resident	NOUN
cjgl-2661	278	49	for	for	ADP
cjgl-2661	278	50	the	the	DET
cjgl-2661	278	51	taxable	taxable	ADJ
cjgl-2661	278	52	year.4	year.4	NOUN
cjgl-2661	278	53	'	'	PUNCT
cjgl-2661	278	54	this	this	PRON
cjgl-2661	278	55	makes	make	VERB
cjgl-2661	278	56	doing	do	VERB
cjgl-2661	278	57	piggyback	piggyback	NOUN
cjgl-2661	278	58	audit	audit	NOUN
cjgl-2661	278	59	adjustments	adjustment	NOUN
cjgl-2661	278	60	easier	easy	ADJ
cjgl-2661	278	61	.	.	PUNCT
cjgl-2661	279	1	other	other	ADJ
cjgl-2661	279	2	states	state	NOUN
cjgl-2661	279	3	,	,	PUNCT
cjgl-2661	279	4	like	like	ADP
cjgl-2661	279	5	iowa	iowa	PROPN
cjgl-2661	279	6	,	,	PUNCT
cjgl-2661	279	7	have	have	AUX
cjgl-2661	279	8	never	never	ADV
cjgl-2661	279	9	had	have	VERB
cjgl-2661	279	10	rules	rule	NOUN
cjgl-2661	279	11	making	make	VERB
cjgl-2661	279	12	married	married	ADJ
cjgl-2661	279	13	taxpayers	taxpayer	NOUN
cjgl-2661	279	14	conform	conform	VERB
cjgl-2661	279	15	their	their	PRON
cjgl-2661	279	16	state	state	NOUN
cjgl-2661	279	17	joint	joint	ADJ
cjgl-2661	279	18	or	or	CCONJ
cjgl-2661	279	19	separate	separate	ADJ
cjgl-2661	279	20	filing	filing	NOUN
cjgl-2661	279	21	status	status	NOUN
cjgl-2661	279	22	to	to	ADP
cjgl-2661	279	23	their	their	PRON
cjgl-2661	279	24	federal	federal	ADJ
cjgl-2661	279	25	joint	joint	NOUN
cjgl-2661	279	26	or	or	CCONJ
cjgl-2661	279	27	separate	separate	ADJ
cjgl-2661	279	28	filing	filing	NOUN
cjgl-2661	279	29	status.42	status.42	NOUN
cjgl-2661	279	30	in	in	ADP
cjgl-2661	279	31	sum	sum	NOUN
cjgl-2661	279	32	,	,	PUNCT
cjgl-2661	279	33	while	while	SCONJ
cjgl-2661	279	34	there	there	PRON
cjgl-2661	279	35	is	be	VERB
cjgl-2661	279	36	a	a	DET
cjgl-2661	279	37	preference	preference	NOUN
cjgl-2661	279	38	in	in	ADP
cjgl-2661	279	39	many	many	ADJ
cjgl-2661	279	40	states	state	NOUN
cjgl-2661	279	41	for	for	ADP
cjgl-2661	279	42	state	state	NOUN
cjgl-2661	279	43	filing	filing	NOUN
cjgl-2661	279	44	status	status	NOUN
cjgl-2661	279	45	to	to	PART
cjgl-2661	279	46	match	match	VERB
cjgl-2661	279	47	federal	federal	ADJ
cjgl-2661	279	48	filing	filing	NOUN
cjgl-2661	279	49	status	status	NOUN
cjgl-2661	279	50	in	in	ADP
cjgl-2661	279	51	order	order	NOUN
cjgl-2661	279	52	to	to	PART
cjgl-2661	279	53	make	make	VERB
cjgl-2661	279	54	piggyback	piggyback	NOUN
cjgl-2661	279	55	audit	audit	NOUN
cjgl-2661	279	56	changes	change	NOUN
cjgl-2661	279	57	easier	easy	ADJ
cjgl-2661	279	58	,	,	PUNCT
cjgl-2661	279	59	no	no	DET
cjgl-2661	279	60	state	state	NOUN
cjgl-2661	279	61	has	have	AUX
cjgl-2661	279	62	ever	ever	ADV
cjgl-2661	279	63	insisted	insist	VERB
cjgl-2661	279	64	on	on	ADP
cjgl-2661	279	65	complete	complete	ADJ
cjgl-2661	279	66	federal	federal	ADJ
cjgl-2661	279	67	filing	filing	NOUN
cjgl-2661	279	68	status	status	NOUN
cjgl-2661	279	69	conformity	conformity	NOUN
cjgl-2661	279	70	,	,	PUNCT
cjgl-2661	279	71	even	even	ADV
cjgl-2661	279	72	in	in	ADP
cjgl-2661	279	73	the	the	DET
cjgl-2661	279	74	case	case	NOUN
cjgl-2661	279	75	of	of	ADP
cjgl-2661	279	76	married	married	ADJ
cjgl-2661	279	77	different	different	ADJ
cjgl-2661	279	78	-	-	PUNCT
cjgl-2661	279	79	sex	sex	NOUN
cjgl-2661	279	80	couples	couple	NOUN
cjgl-2661	279	81	.	.	PUNCT
cjgl-2661	280	1	c.	c.	PROPN
cjgl-2661	280	2	doma	doma	PROPN
cjgl-2661	280	3	's	's	PART
cjgl-2661	280	4	effect	effect	NOUN
cjgl-2661	280	5	on	on	ADP
cjgl-2661	280	6	federal	federal	ADJ
cjgl-2661	280	7	income	income	NOUN
cjgl-2661	280	8	tax	tax	NOUN
cjgl-2661	280	9	for	for	ADP
cjgl-2661	280	10	same	same	ADJ
cjgl-2661	280	11	-	-	PUNCT
cjgl-2661	280	12	sex	sex	NOUN
cjgl-2661	280	13	relationships	relationship	NOUN
cjgl-2661	280	14	as	as	SCONJ
cjgl-2661	280	15	previously	previously	ADV
cjgl-2661	280	16	mentioned	mention	VERB
cjgl-2661	281	1	,	,	PUNCT
cjgl-2661	281	2	this	this	DET
cjgl-2661	281	3	article	article	NOUN
cjgl-2661	281	4	is	be	AUX
cjgl-2661	281	5	not	not	PART
cjgl-2661	281	6	concerned	concern	VERB
cjgl-2661	281	7	with	with	ADP
cjgl-2661	281	8	either	either	CCONJ
cjgl-2661	281	9	the	the	DET
cjgl-2661	281	10	wisdom	wisdom	NOUN
cjgl-2661	281	11	or	or	CCONJ
cjgl-2661	281	12	constitutionality	constitutionality	NOUN
cjgl-2661	281	13	of	of	ADP
cjgl-2661	281	14	doma	doma	NOUN
cjgl-2661	281	15	-	-	PUNCT
cjgl-2661	281	16	although	although	SCONJ
cjgl-2661	281	17	we	we	PRON
cjgl-2661	281	18	personally	personally	ADV
cjgl-2661	281	19	think	think	VERB
cjgl-2661	281	20	that	that	SCONJ
cjgl-2661	281	21	it	it	PRON
cjgl-2661	281	22	is	be	AUX
cjgl-2661	281	23	both	both	CCONJ
cjgl-2661	281	24	unwise	unwise	ADJ
cjgl-2661	281	25	and	and	CCONJ
cjgl-2661	281	26	unconstitutional	unconstitutional	ADJ
cjgl-2661	281	27	.	.	PUNCT
cjgl-2661	282	1	many	many	ADJ
cjgl-2661	282	2	such	such	ADJ
cjgl-2661	282	3	articles	article	NOUN
cjgl-2661	282	4	,	,	PUNCT
cjgl-2661	282	5	some	some	PRON
cjgl-2661	282	6	focusing	focus	VERB
cjgl-2661	282	7	primarily	primarily	ADV
cjgl-2661	282	8	on	on	ADP
cjgl-2661	282	9	the	the	DET
cjgl-2661	282	10	federal	federal	ADJ
cjgl-2661	282	11	tax	tax	NOUN
cjgl-2661	282	12	implications	implication	NOUN
cjgl-2661	282	13	of	of	ADP
cjgl-2661	282	14	doma	doma	NOUN
cjgl-2661	282	15	,	,	PUNCT
cjgl-2661	282	16	have	have	AUX
cjgl-2661	282	17	already	already	ADV
cjgl-2661	282	18	been	be	AUX
cjgl-2661	282	19	written.43	written.43	ADJ
cjgl-2661	282	20	nor	nor	CCONJ
cjgl-2661	282	21	is	be	AUX
cjgl-2661	282	22	this	this	DET
cjgl-2661	282	23	article	article	NOUN
cjgl-2661	282	24	an	an	DET
cjgl-2661	282	25	update	update	NOUN
cjgl-2661	282	26	on	on	ADP
cjgl-2661	282	27	the	the	DET
cjgl-2661	282	28	various	various	ADJ
cjgl-2661	282	29	legal	legal	ADJ
cjgl-2661	282	30	40	40	NUM
cjgl-2661	282	31	n.j	n.j	PROPN
cjgl-2661	282	32	.	.	PROPN
cjgl-2661	282	33	stat	stat	PROPN
cjgl-2661	282	34	.	.	PUNCT
cjgl-2661	283	1	ann	ann	PROPN
cjgl-2661	283	2	.	.	PUNCT
cjgl-2661	284	1	§	§	PROPN
cjgl-2661	284	2	54a:8	54a:8	PROPN
cjgl-2661	284	3	-	-	PUNCT
cjgl-2661	284	4	3.1(d	3.1(d	NUM
cjgl-2661	284	5	)	)	PUNCT
cjgl-2661	284	6	(	(	PUNCT
cjgl-2661	284	7	west	west	NOUN
cjgl-2661	284	8	2002	2002	NUM
cjgl-2661	284	9	)	)	PUNCT
cjgl-2661	284	10	;	;	PUNCT
cjgl-2661	284	11	accord	accord	PROPN
cjgl-2661	284	12	n.y	n.y	PROPN
cjgl-2661	284	13	.	.	PROPN
cjgl-2661	284	14	tax	tax	PROPN
cjgl-2661	284	15	law,§	law,§	NOUN
cjgl-2661	284	16	651(b)(4	651(b)(4	PROPN
cjgl-2661	284	17	)	)	PUNCT
cjgl-2661	284	18	(	(	PUNCT
cjgl-2661	284	19	mckinney	mckinney	NOUN
cjgl-2661	284	20	2006	2006	NUM
cjgl-2661	284	21	)	)	PUNCT
cjgl-2661	284	22	(	(	PUNCT
cjgl-2661	284	23	providing	provide	VERB
cjgl-2661	284	24	the	the	DET
cjgl-2661	284	25	identical	identical	ADJ
cjgl-2661	284	26	rules	rule	NOUN
cjgl-2661	284	27	)	)	PUNCT
cjgl-2661	284	28	.	.	PUNCT
cjgl-2661	285	1	41	41	NUM
cjgl-2661	285	2	n.j	n.j	PROPN
cjgl-2661	285	3	.	.	PROPN
cjgl-2661	285	4	stat	stat	PROPN
cjgl-2661	285	5	.	.	PUNCT
cjgl-2661	286	1	ann	ann	PROPN
cjgl-2661	286	2	.	.	PUNCT
cjgl-2661	287	1	§	§	PROPN
cjgl-2661	287	2	54a:8	54a:8	PROPN
cjgl-2661	287	3	-	-	PUNCT
cjgl-2661	287	4	3.1(b	3.1(b	NUM
cjgl-2661	287	5	)	)	PUNCT
cjgl-2661	287	6	(	(	PUNCT
cjgl-2661	287	7	west	west	NOUN
cjgl-2661	287	8	2002	2002	NUM
cjgl-2661	287	9	)	)	PUNCT
cjgl-2661	287	10	;	;	PUNCT
cjgl-2661	287	11	n.y	n.y	PROPN
cjgl-2661	287	12	.	.	PROPN
cjgl-2661	287	13	tax	tax	NOUN
cjgl-2661	287	14	law	law	NOUN
cjgl-2661	287	15	§	§	PROPN
cjgl-2661	287	16	651(b)(1	651(b)(1	NUM
cjgl-2661	287	17	)	)	PUNCT
cjgl-2661	287	18	(	(	PUNCT
cjgl-2661	287	19	mckinney	mckinney	NOUN
cjgl-2661	287	20	2006	2006	NUM
cjgl-2661	287	21	)	)	PUNCT
cjgl-2661	287	22	.	.	PUNCT
cjgl-2661	288	1	42	42	NUM
cjgl-2661	288	2	see	see	VERB
cjgl-2661	288	3	iowa	iowa	PROPN
cjgl-2661	288	4	dep't	dep't	NOUN
cjgl-2661	288	5	of	of	ADP
cjgl-2661	288	6	revenue	revenue	NOUN
cjgl-2661	288	7	,	,	PUNCT
cjgl-2661	288	8	iowa	iowa	PROPN
cjgl-2661	288	9	individual	individual	ADJ
cjgl-2661	288	10	income	income	NOUN
cjgl-2661	288	11	tax	tax	NOUN
cjgl-2661	288	12	expanded	expand	VERB
cjgl-2661	288	13	instructions	instructions	NOUN
cjgl-2661	288	14	-	-	PUNCT
cjgl-2661	288	15	tax	tax	NOUN
cjgl-2661	288	16	year	year	NOUN
cjgl-2661	288	17	2011	2011	NUM
cjgl-2661	288	18	3	3	NUM
cjgl-2661	288	19	(	(	PUNCT
cjgl-2661	288	20	2011	2011	NUM
cjgl-2661	288	21	)	)	PUNCT
cjgl-2661	288	22	,	,	PUNCT
cjgl-2661	288	23	available	available	ADJ
cjgl-2661	288	24	at	at	ADP
cjgl-2661	288	25	http://www.iowa.gov/tax/forms/201	http://www.iowa.gov/tax/forms/201	PROPN
cjgl-2661	288	26	iindincinstr.pdf	iindincinstr.pdf	NOUN
cjgl-2661	288	27	(	(	PUNCT
cjgl-2661	288	28	"	"	PUNCT
cjgl-2661	288	29	[	[	X
cjgl-2661	288	30	m]arried	m]arried	ADJ
cjgl-2661	288	31	taxpayers	taxpayer	NOUN
cjgl-2661	288	32	have	have	VERB
cjgl-2661	288	33	the	the	DET
cjgl-2661	288	34	option	option	NOUN
cjgl-2661	288	35	of	of	ADP
cjgl-2661	288	36	either	either	DET
cjgl-2661	288	37	filing	file	VERB
cjgl-2661	288	38	jointly	jointly	ADV
cjgl-2661	288	39	.	.	PUNCT
cjgl-2661	288	40	..	..	PUNCT
cjgl-2661	289	1	or	or	CCONJ
cjgl-2661	289	2	filing	file	VERB
cjgl-2661	289	3	separately	separately	ADV
cjgl-2661	289	4	..	..	PUNCT
cjgl-2661	289	5	.	.	PUNCT
cjgl-2661	290	1	on	on	ADP
cjgl-2661	290	2	the	the	DET
cjgl-2661	290	3	iowa	iowa	PROPN
cjgl-2661	290	4	return	return	NOUN
cjgl-2661	290	5	,	,	PUNCT
cjgl-2661	290	6	no	no	ADV
cjgl-2661	290	7	matter	matter	ADV
cjgl-2661	290	8	how	how	SCONJ
cjgl-2661	290	9	they	they	PRON
cjgl-2661	290	10	filed	file	VERB
cjgl-2661	290	11	on	on	ADP
cjgl-2661	290	12	the	the	DET
cjgl-2661	290	13	federal	federal	ADJ
cjgl-2661	290	14	return	return	NOUN
cjgl-2661	290	15	.	.	PUNCT
cjgl-2661	291	1	"	"	PUNCT
cjgl-2661	291	2	)	)	PUNCT
cjgl-2661	291	3	.	.	PUNCT
cjgl-2661	292	1	43	43	NUM
cjgl-2661	292	2	on	on	ADP
cjgl-2661	292	3	doma	doma	NOUN
cjgl-2661	292	4	generally	generally	ADV
cjgl-2661	292	5	,	,	PUNCT
cjgl-2661	292	6	see	see	VERB
cjgl-2661	292	7	,	,	PUNCT
cjgl-2661	292	8	e.g.	e.g.	ADV
cjgl-2661	292	9	,	,	PUNCT
cjgl-2661	292	10	andrew	andrew	PROPN
cjgl-2661	292	11	koppelman	koppelman	PROPN
cjgl-2661	292	12	,	,	PUNCT
cjgl-2661	292	13	dumb	dumb	ADJ
cjgl-2661	292	14	and	and	CCONJ
cjgl-2661	292	15	doma	doma	NOUN
cjgl-2661	292	16	:	:	PUNCT
cjgl-2661	292	17	why	why	SCONJ
cjgl-2661	292	18	the	the	DET
cjgl-2661	292	19	defense	defense	NOUN
cjgl-2661	292	20	of	of	ADP
cjgl-2661	292	21	marriage	marriage	NOUN
cjgl-2661	292	22	act	act	NOUN
cjgl-2661	292	23	is	be	AUX
cjgl-2661	292	24	unconstitutional	unconstitutional	ADJ
cjgl-2661	292	25	,	,	PUNCT
cjgl-2661	292	26	83	83	NUM
cjgl-2661	292	27	iowa	iowa	PROPN
cjgl-2661	292	28	l.	l.	PROPN
cjgl-2661	292	29	rev	rev	PROPN
cjgl-2661	292	30	.	.	PUNCT
cjgl-2661	293	1	i	i	PRON
cjgl-2661	293	2	(	(	PUNCT
cjgl-2661	293	3	1997	1997	NUM
cjgl-2661	293	4	)	)	PUNCT
cjgl-2661	293	5	;	;	PUNCT
cjgl-2661	293	6	gary	gary	PROPN
cjgl-2661	293	7	j.	j.	PROPN
cjgl-2661	293	8	simson	simson	PROPN
cjgl-2661	293	9	,	,	PUNCT
cjgl-2661	293	10	beyond	beyond	ADP
cjgl-2661	293	11	interstate	interstate	ADJ
cjgl-2661	293	12	recognition	recognition	NOUN
cjgl-2661	293	13	in	in	ADP
cjgl-2661	293	14	the	the	DET
cjgl-2661	293	15	samesex	samesex	NOUN
cjgl-2661	293	16	marriage	marriage	NOUN
cjgl-2661	293	17	debate	debate	NOUN
cjgl-2661	293	18	,	,	PUNCT
cjgl-2661	293	19	40	40	NUM
cjgl-2661	293	20	u.c	u.c	PROPN
cjgl-2661	293	21	.	.	PROPN
cjgl-2661	294	1	davis	davis	PROPN
cjgl-2661	294	2	l.	l.	PROPN
cjgl-2661	294	3	rev	rev	PROPN
cjgl-2661	294	4	.	.	PROPN
cjgl-2661	294	5	313	313	NUM
cjgl-2661	294	6	(	(	PUNCT
cjgl-2661	294	7	2006	2006	NUM
cjgl-2661	294	8	)	)	PUNCT
cjgl-2661	294	9	.	.	PUNCT
cjgl-2661	295	1	on	on	ADP
cjgl-2661	295	2	doma	doma	PROPN
cjgl-2661	295	3	's	's	PART
cjgl-2661	295	4	tax	tax	NOUN
cjgl-2661	295	5	implications	implication	NOUN
cjgl-2661	295	6	,	,	PUNCT
cjgl-2661	295	7	see	see	VERB
cjgl-2661	295	8	,	,	PUNCT
cjgl-2661	295	9	e.g.	e.g.	ADV
cjgl-2661	295	10	,	,	PUNCT
cjgl-2661	295	11	patricia	patricia	PROPN
cjgl-2661	295	12	a.	a.	NOUN
cjgl-2661	295	13	cain	cain	PROPN
cjgl-2661	295	14	,	,	PUNCT
cjgl-2661	295	15	taxing	tax	VERB
cjgl-2661	295	16	families	family	NOUN
cjgl-2661	295	17	fairly	fairly	ADV
cjgl-2661	295	18	,	,	PUNCT
cjgl-2661	295	19	48	48	NUM
cjgl-2661	295	20	santa	santa	PROPN
cjgl-2661	295	21	clara	clara	PROPN
cjgl-2661	295	22	l.	l.	PROPN
cjgl-2661	295	23	rev	rev	PROPN
cjgl-2661	295	24	.	.	PROPN
cjgl-2661	295	25	805	805	NUM
cjgl-2661	295	26	(	(	PUNCT
cjgl-2661	295	27	2008	2008	NUM
cjgl-2661	295	28	)	)	PUNCT
cjgl-2661	295	29	(	(	PUNCT
cjgl-2661	295	30	challenging	challenge	VERB
cjgl-2661	295	31	doma	doma	NOUN
cjgl-2661	295	32	on	on	ADP
cjgl-2661	295	33	equal	equal	ADJ
cjgl-2661	295	34	protection	protection	NOUN
cjgl-2661	295	35	grounds	ground	NOUN
cjgl-2661	295	36	related	relate	VERB
cjgl-2661	295	37	to	to	ADP
cjgl-2661	295	38	federal	federal	ADJ
cjgl-2661	295	39	taxes	taxis	NOUN
cjgl-2661	295	40	)	)	PUNCT
cjgl-2661	295	41	;	;	PUNCT
cjgl-2661	295	42	anthony	anthony	PROPN
cjgl-2661	295	43	c.	c.	PROPN
cjgl-2661	295	44	infanti	infanti	PROPN
cjgl-2661	295	45	,	,	PUNCT
cjgl-2661	295	46	taxing	tax	VERB
cjgl-2661	295	47	civil	civil	ADJ
cjgl-2661	295	48	rights	right	NOUN
cjgl-2661	295	49	gains	gain	NOUN
cjgl-2661	295	50	,	,	PUNCT
cjgl-2661	295	51	16	16	NUM
cjgl-2661	295	52	mich	mich	X
cjgl-2661	295	53	.	.	PUNCT
cjgl-2661	296	1	j.	j.	PROPN
cjgl-2661	296	2	gender	gender	PROPN
cjgl-2661	296	3	&	&	CCONJ
cjgl-2661	296	4	l.	l.	PROPN
cjgl-2661	296	5	319	319	PROPN
cjgl-2661	296	6	(	(	PUNCT
cjgl-2661	296	7	2010	2010	NUM
cjgl-2661	296	8	)	)	PUNCT
cjgl-2661	296	9	(	(	PUNCT
cjgl-2661	296	10	arguing	argue	VERB
cjgl-2661	296	11	in	in	ADP
cjgl-2661	296	12	part	part	NOUN
cjgl-2661	296	13	that	that	SCONJ
cjgl-2661	296	14	doma	doma	NOUN
cjgl-2661	296	15	can	can	AUX
cjgl-2661	296	16	be	be	AUX
cjgl-2661	296	17	considered	consider	VERB
cjgl-2661	296	18	a	a	DET
cjgl-2661	296	19	federal	federal	ADJ
cjgl-2661	296	20	property	property	NOUN
cjgl-2661	296	21	tax	tax	NOUN
cjgl-2661	296	22	on	on	ADP
cjgl-2661	296	23	same	same	ADJ
cjgl-2661	296	24	-	-	PUNCT
cjgl-2661	296	25	sex	sex	NOUN
cjgl-2661	296	26	families	family	NOUN
cjgl-2661	296	27	that	that	PRON
cjgl-2661	296	28	is	be	AUX
cjgl-2661	296	29	24.1	24.1	NUM
cjgl-2661	296	30	41	41	NUM
cjgl-2661	296	31	columbia	columbia	PROPN
cjgl-2661	296	32	journal	journal	NOUN
cjgl-2661	296	33	of	of	ADP
cjgl-2661	296	34	gender	gender	NOUN
cjgl-2661	296	35	and	and	CCONJ
cjgl-2661	296	36	law	law	NOUN
cjgl-2661	296	37	challenges	challenge	NOUN
cjgl-2661	296	38	to	to	ADP
cjgl-2661	296	39	doma.44	doma.44	NOUN
cjgl-2661	296	40	at	at	ADP
cjgl-2661	296	41	present	present	ADJ
cjgl-2661	296	42	,	,	PUNCT
cjgl-2661	296	43	doma	doma	PROPN
cjgl-2661	296	44	is	be	AUX
cjgl-2661	296	45	being	be	AUX
cjgl-2661	296	46	enforced	enforce	VERB
cjgl-2661	296	47	.by	.by	PROPN
cjgl-2661	296	48	the	the	DET
cjgl-2661	296	49	irs	irs	PROPN
cjgl-2661	296	50	.	.	PUNCT
cjgl-2661	297	1	states	state	NOUN
cjgl-2661	297	2	and	and	CCONJ
cjgl-2661	297	3	taxpayers	taxpayer	NOUN
cjgl-2661	297	4	thus	thus	ADV
cjgl-2661	297	5	have	have	VERB
cjgl-2661	297	6	little	little	ADJ
cjgl-2661	297	7	choice	choice	NOUN
cjgl-2661	297	8	but	but	SCONJ
cjgl-2661	297	9	to	to	PART
cjgl-2661	297	10	deal	deal	VERB
cjgl-2661	297	11	with	with	ADP
cjgl-2661	297	12	doma	doma	NOUN
cjgl-2661	297	13	.	.	PUNCT
cjgl-2661	298	1	in	in	ADP
cjgl-2661	298	2	light	light	NOUN
cjgl-2661	298	3	of	of	ADP
cjgl-2661	298	4	this	this	DET
cjgl-2661	298	5	situation	situation	NOUN
cjgl-2661	298	6	,	,	PUNCT
cjgl-2661	298	7	this	this	DET
cjgl-2661	298	8	article	article	NOUN
cjgl-2661	298	9	surveys	survey	VERB
cjgl-2661	298	10	how	how	SCONJ
cjgl-2661	298	11	states	state	NOUN
cjgl-2661	298	12	have	have	AUX
cjgl-2661	298	13	thus	thus	ADV
cjgl-2661	298	14	far	far	ADV
cjgl-2661	298	15	dealt	deal	VERB
cjgl-2661	298	16	with	with	ADP
cjgl-2661	298	17	the	the	DET
cjgl-2661	298	18	effect	effect	NOUN
cjgl-2661	298	19	of	of	ADP
cjgl-2661	298	20	doma	doma	NOUN
cjgl-2661	298	21	on	on	ADP
cjgl-2661	298	22	state	state	NOUN
cjgl-2661	298	23	income	income	NOUN
cjgl-2661	298	24	tax	tax	NOUN
cjgl-2661	298	25	,	,	PUNCT
cjgl-2661	298	26	articulates	articulate	VERB
cjgl-2661	298	27	best	good	ADJ
cjgl-2661	298	28	practices	practice	NOUN
cjgl-2661	298	29	for	for	ADP
cjgl-2661	298	30	states	state	NOUN
cjgl-2661	298	31	that	that	PRON
cjgl-2661	298	32	give	give	VERB
cjgl-2661	298	33	recognition	recognition	NOUN
cjgl-2661	298	34	to	to	ADP
cjgl-2661	298	35	legally	legally	ADV
cjgl-2661	298	36	-	-	PUNCT
cjgl-2661	298	37	recognized	recognize	VERB
cjgl-2661	298	38	same	same	ADJ
cjgl-2661	298	39	-	-	PUNCT
cjgl-2661	298	40	sex	sex	NOUN
cjgl-2661	298	41	relationships	relationship	NOUN
cjgl-2661	298	42	,	,	PUNCT
cjgl-2661	298	43	and	and	CCONJ
cjgl-2661	298	44	explains	explain	VERB
cjgl-2661	298	45	the	the	DET
cjgl-2661	298	46	significance	significance	NOUN
cjgl-2661	298	47	of	of	ADP
cjgl-2661	298	48	adopting	adopt	VERB
cjgl-2661	298	49	these	these	DET
cjgl-2661	298	50	best	good	ADJ
cjgl-2661	298	51	practices	practice	NOUN
cjgl-2661	298	52	.	.	PUNCT
cjgl-2661	299	1	section	section	NOUN
cjgl-2661	299	2	3	3	NUM
cjgl-2661	299	3	of	of	ADP
cjgl-2661	299	4	doma	doma	PROPN
cjgl-2661	299	5	amended	amend	VERB
cjgl-2661	299	6	the	the	DET
cjgl-2661	299	7	u.s	u.s	PROPN
cjgl-2661	299	8	.	.	PROPN
cjgl-2661	299	9	code	code	PROPN
cjgl-2661	299	10	as	as	SCONJ
cjgl-2661	299	11	follows	follow	VERB
cjgl-2661	299	12	:	:	PUNCT
cjgl-2661	299	13	in	in	ADP
cjgl-2661	299	14	determining	determine	VERB
cjgl-2661	299	15	the	the	DET
cjgl-2661	299	16	meaning	meaning	NOUN
cjgl-2661	299	17	of	of	ADP
cjgl-2661	299	18	any	any	DET
cjgl-2661	299	19	act	act	NOUN
cjgl-2661	299	20	of	of	ADP
cjgl-2661	299	21	congress	congress	PROPN
cjgl-2661	299	22	,	,	PUNCT
cjgl-2661	299	23	or	or	CCONJ
cjgl-2661	299	24	of	of	ADP
cjgl-2661	299	25	any	any	DET
cjgl-2661	299	26	ruling	ruling	NOUN
cjgl-2661	299	27	,	,	PUNCT
cjgl-2661	299	28	regulation	regulation	NOUN
cjgl-2661	299	29	,	,	PUNCT
cjgl-2661	299	30	or	or	CCONJ
cjgl-2661	299	31	interpretation	interpretation	NOUN
cjgl-2661	299	32	of	of	ADP
cjgl-2661	299	33	the	the	DET
cjgl-2661	299	34	various	various	ADJ
cjgl-2661	299	35	administrative	administrative	ADJ
cjgl-2661	299	36	bureaus	bureaus	PROPN
cjgl-2661	299	37	and	and	CCONJ
cjgl-2661	299	38	agencies	agency	NOUN
cjgl-2661	299	39	of	of	ADP
cjgl-2661	299	40	the	the	DET
cjgl-2661	299	41	united	united	PROPN
cjgl-2661	299	42	states	states	PROPN
cjgl-2661	299	43	,	,	PUNCT
cjgl-2661	299	44	the	the	DET
cjgl-2661	299	45	word	word	NOUN
cjgl-2661	299	46	"	"	PUNCT
cjgl-2661	299	47	marriage	marriage	NOUN
cjgl-2661	299	48	"	"	PUNCT
cjgl-2661	299	49	means	mean	VERB
cjgl-2661	299	50	only	only	ADV
cjgl-2661	299	51	a	a	DET
cjgl-2661	299	52	legal	legal	ADJ
cjgl-2661	299	53	union	union	NOUN
cjgl-2661	299	54	between	between	ADP
cjgl-2661	299	55	one	one	NUM
cjgl-2661	299	56	man	man	NOUN
cjgl-2661	299	57	and	and	CCONJ
cjgl-2661	299	58	one	one	NUM
cjgl-2661	299	59	woman	woman	NOUN
cjgl-2661	299	60	as	as	ADP
cjgl-2661	299	61	husband	husband	NOUN
cjgl-2661	299	62	and	and	CCONJ
cjgl-2661	299	63	wife	wife	NOUN
cjgl-2661	299	64	,	,	PUNCT
cjgl-2661	299	65	and	and	CCONJ
cjgl-2661	299	66	the	the	DET
cjgl-2661	299	67	word	word	NOUN
cjgl-2661	299	68	"	"	PUNCT
cjgl-2661	299	69	spouse	spouse	NOUN
cjgl-2661	299	70	"	"	PUNCT
cjgl-2661	299	71	refers	refer	VERB
cjgl-2661	299	72	only	only	ADV
cjgl-2661	299	73	to	to	ADP
cjgl-2661	299	74	a	a	DET
cjgl-2661	299	75	person	person	NOUN
cjgl-2661	299	76	of	of	ADP
cjgl-2661	299	77	the	the	DET
cjgl-2661	299	78	opposite	opposite	ADJ
cjgl-2661	299	79	sex	sex	NOUN
cjgl-2661	299	80	who	who	PRON
cjgl-2661	299	81	is	be	AUX
cjgl-2661	299	82	a	a	DET
cjgl-2661	299	83	husband	husband	NOUN
cjgl-2661	299	84	or	or	CCONJ
cjgl-2661	299	85	a	a	DET
cjgl-2661	299	86	wife	wife	NOUN
cjgl-2661	299	87	.	.	PUNCT
cjgl-2661	300	1	45	45	NUM
cjgl-2661	300	2	because	because	SCONJ
cjgl-2661	300	3	of	of	ADP
cjgl-2661	300	4	doma	doma	NOUN
cjgl-2661	300	5	,	,	PUNCT
cjgl-2661	300	6	same	same	ADJ
cjgl-2661	300	7	-	-	PUNCT
cjgl-2661	300	8	sex	sex	NOUN
cjgl-2661	300	9	married	married	ADJ
cjgl-2661	300	10	couples	couple	NOUN
cjgl-2661	300	11	are	be	AUX
cjgl-2661	300	12	not	not	PART
cjgl-2661	300	13	treated	treat	VERB
cjgl-2661	300	14	as	as	ADV
cjgl-2661	300	15	married	married	ADJ
cjgl-2661	300	16	for	for	ADP
cjgl-2661	300	17	federal	federal	ADJ
cjgl-2661	300	18	income	income	NOUN
cjgl-2661	300	19	tax	tax	NOUN
cjgl-2661	300	20	purposes	purpose	NOUN
cjgl-2661	300	21	,	,	PUNCT
cjgl-2661	300	22	as	as	SCONJ
cjgl-2661	300	23	the	the	DET
cjgl-2661	300	24	federal	federal	ADJ
cjgl-2661	300	25	income	income	NOUN
cjgl-2661	300	26	tax	tax	NOUN
cjgl-2661	300	27	is	be	AUX
cjgl-2661	300	28	part	part	NOUN
cjgl-2661	300	29	of	of	ADP
cjgl-2661	300	30	title	title	NOUN
cjgl-2661	300	31	26	26	NUM
cjgl-2661	300	32	of	of	ADP
cjgl-2661	300	33	the	the	DET
cjgl-2661	300	34	u.s	u.s	PROPN
cjgl-2661	300	35	.	.	PROPN
cjgl-2661	300	36	code	code	PROPN
cjgl-2661	300	37	.	.	PUNCT
cjgl-2661	301	1	therefore	therefore	ADV
cjgl-2661	301	2	,	,	PUNCT
cjgl-2661	301	3	same	same	ADJ
cjgl-2661	301	4	-	-	PUNCT
cjgl-2661	301	5	sex	sex	NOUN
cjgl-2661	301	6	married	married	ADJ
cjgl-2661	301	7	couples	couple	NOUN
cjgl-2661	301	8	may	may	AUX
cjgl-2661	301	9	not	not	PART
cjgl-2661	301	10	file	file	VERB
cjgl-2661	301	11	joint	joint	ADJ
cjgl-2661	301	12	federal	federal	ADJ
cjgl-2661	301	13	income	income	NOUN
cjgl-2661	301	14	tax	tax	NOUN
cjgl-2661	301	15	returns	return	NOUN
cjgl-2661	301	16	.	.	PUNCT
cjgl-2661	302	1	beyond	beyond	ADP
cjgl-2661	302	2	not	not	PART
cjgl-2661	302	3	filing	file	VERB
cjgl-2661	302	4	jointly	jointly	ADV
cjgl-2661	302	5	,	,	PUNCT
cjgl-2661	302	6	a	a	DET
cjgl-2661	302	7	whole	whole	ADJ
cjgl-2661	302	8	host	host	NOUN
cjgl-2661	302	9	of	of	ADP
cjgl-2661	302	10	consequences	consequence	NOUN
cjgl-2661	302	11	befall	befall	VERB
cjgl-2661	302	12	such	such	ADJ
cjgl-2661	302	13	couples	couple	NOUN
cjgl-2661	302	14	federally	federally	ADV
cjgl-2661	302	15	,	,	PUNCT
cjgl-2661	302	16	some	some	DET
cjgl-2661	302	17	good	good	NOUN
cjgl-2661	302	18	,	,	PUNCT
cjgl-2661	302	19	some	some	PRON
cjgl-2661	302	20	bad	bad	ADJ
cjgl-2661	302	21	.	.	PUNCT
cjgl-2661	303	1	among	among	ADP
cjgl-2661	303	2	the	the	DET
cjgl-2661	303	3	good	good	ADJ
cjgl-2661	303	4	things	thing	NOUN
cjgl-2661	303	5	that	that	PRON
cjgl-2661	303	6	may	may	AUX
cjgl-2661	303	7	lower	lower	VERB
cjgl-2661	303	8	the	the	DET
cjgl-2661	303	9	couples	couple	NOUN
cjgl-2661	303	10	'	'	PART
cjgl-2661	303	11	collective	collective	ADJ
cjgl-2661	303	12	taxes	taxis	NOUN
cjgl-2661	303	13	if	if	SCONJ
cjgl-2661	303	14	they	they	PRON
cjgl-2661	303	15	are	be	AUX
cjgl-2661	303	16	not	not	PART
cjgl-2661	303	17	treated	treat	VERB
cjgl-2661	303	18	as	as	ADP
cjgl-2661	303	19	married	married	ADJ
cjgl-2661	303	20	is	be	AUX
cjgl-2661	303	21	that	that	SCONJ
cjgl-2661	303	22	one	one	NUM
cjgl-2661	303	23	spouse	spouse	NOUN
cjgl-2661	303	24	can	can	AUX
cjgl-2661	303	25	sell	sell	VERB
cjgl-2661	303	26	property	property	NOUN
cjgl-2661	303	27	at	at	ADP
cjgl-2661	303	28	a	a	DET
cjgl-2661	303	29	loss	loss	NOUN
cjgl-2661	303	30	to	to	ADP
cjgl-2661	303	31	another	another	DET
cjgl-2661	303	32	spouse	spouse	NOUN
cjgl-2661	303	33	and	and	CCONJ
cjgl-2661	303	34	recognize	recognize	VERB
cjgl-2661	303	35	the	the	DET
cjgl-2661	303	36	loss	loss	NOUN
cjgl-2661	303	37	for	for	ADP
cjgl-2661	303	38	federal	federal	ADJ
cjgl-2661	303	39	income	income	NOUN
cjgl-2661	303	40	tax	tax	NOUN
cjgl-2661	303	41	purposes	purpose	NOUN
cjgl-2661	303	42	,	,	PUNCT
cjgl-2661	303	43	though	though	SCONJ
cjgl-2661	303	44	i.r.c	i.r.c	NOUN
cjgl-2661	303	45	.	.	PUNCT
cjgl-2661	304	1	§	§	PROPN
cjgl-2661	304	2	267(a)(1	267(a)(1	NUM
cjgl-2661	304	3	)	)	PUNCT
cjgl-2661	304	4	would	would	AUX
cjgl-2661	304	5	ordinarily	ordinarily	ADV
cjgl-2661	304	6	disallow	disallow	VERB
cjgl-2661	304	7	losses	loss	NOUN
cjgl-2661	304	8	on	on	ADP
cjgl-2661	304	9	sales	sale	NOUN
cjgl-2661	304	10	between	between	ADP
cjgl-2661	304	11	spouses.46	spouses.46	PROPN
cjgl-2661	304	12	additionally	additionally	ADV
cjgl-2661	304	13	,	,	PUNCT
cjgl-2661	304	14	if	if	SCONJ
cjgl-2661	304	15	one	one	NUM
cjgl-2661	304	16	spouse	spouse	NOUN
cjgl-2661	304	17	files	file	NOUN
cjgl-2661	304	18	as	as	ADP
cjgl-2661	304	19	single	single	ADJ
cjgl-2661	304	20	and	and	CCONJ
cjgl-2661	304	21	the	the	DET
cjgl-2661	304	22	other	other	ADJ
cjgl-2661	304	23	as	as	ADP
cjgl-2661	304	24	head	head	NOUN
cjgl-2661	304	25	of	of	ADP
cjgl-2661	304	26	household	household	NOUN
cjgl-2661	304	27	(	(	PUNCT
cjgl-2661	304	28	instead	instead	ADV
cjgl-2661	304	29	of	of	ADP
cjgl-2661	304	30	both	both	DET
cjgl-2661	304	31	filing	file	VERB
cjgl-2661	304	32	as	as	ADP
cjgl-2661	304	33	married	married	ADJ
cjgl-2661	304	34	filing	filing	NOUN
cjgl-2661	304	35	separately	separately	ADV
cjgl-2661	304	36	or	or	CCONJ
cjgl-2661	304	37	jointly	jointly	ADV
cjgl-2661	304	38	filing	file	VERB
cjgl-2661	304	39	as	as	ADV
cjgl-2661	304	40	married	married	ADJ
cjgl-2661	304	41	)	)	PUNCT
cjgl-2661	304	42	,	,	PUNCT
cjgl-2661	304	43	their	their	PRON
cjgl-2661	304	44	collective	collective	ADJ
cjgl-2661	304	45	standard	standard	ADJ
cjgl-2661	304	46	deductions	deduction	NOUN
cjgl-2661	304	47	allowed	allow	VERB
cjgl-2661	304	48	would	would	AUX
cjgl-2661	304	49	be	be	AUX
cjgl-2661	304	50	higher.47	higher.47	NOUN
cjgl-2661	304	51	unconstitutional	unconstitutional	ADJ
cjgl-2661	304	52	as	as	ADP
cjgl-2661	304	53	an	an	DET
cjgl-2661	304	54	unapportioned	unapportioned	ADJ
cjgl-2661	304	55	direct	direct	ADJ
cjgl-2661	304	56	tax	tax	NOUN
cjgl-2661	304	57	)	)	PUNCT
cjgl-2661	304	58	;	;	PUNCT
cjgl-2661	304	59	william	william	PROPN
cjgl-2661	304	60	kratzke	kratzke	PROPN
cjgl-2661	304	61	,	,	PUNCT
cjgl-2661	304	62	the	the	DET
cjgl-2661	304	63	defense	defense	NOUN
cjgl-2661	304	64	of	of	ADP
cjgl-2661	304	65	marriage	marriage	NOUN
cjgl-2661	304	66	act	act	NOUN
cjgl-2661	304	67	(	(	PUNCT
cjgl-2661	304	68	doma	doma	NOUN
cjgl-2661	304	69	)	)	PUNCT
cjgl-2661	304	70	is	be	AUX
cjgl-2661	304	71	bad	bad	ADJ
cjgl-2661	304	72	income	income	NOUN
cjgl-2661	304	73	tax	tax	NOUN
cjgl-2661	304	74	policy	policy	NOUN
cjgl-2661	304	75	,	,	PUNCT
cjgl-2661	304	76	35	35	NUM
cjgl-2661	304	77	u.	u.	NOUN
cjgl-2661	304	78	mem	mem	PROPN
cjgl-2661	304	79	.	.	PUNCT
cjgl-2661	305	1	l.	l.	PROPN
cjgl-2661	305	2	rev	rev	PROPN
cjgl-2661	305	3	.	.	PROPN
cjgl-2661	305	4	399	399	NUM
cjgl-2661	305	5	(	(	PUNCT
cjgl-2661	305	6	2005	2005	NUM
cjgl-2661	305	7	)	)	PUNCT
cjgl-2661	305	8	;	;	PUNCT
cjgl-2661	305	9	milstein	milstein	PROPN
cjgl-2661	305	10	,	,	PUNCT
cjgl-2661	305	11	supra	supra	PROPN
cjgl-2661	305	12	note	note	NOUN
cjgl-2661	305	13	36	36	NUM
cjgl-2661	305	14	.	.	NOUN
cjgl-2661	306	1	44	44	NUM
cjgl-2661	306	2	see	see	VERB
cjgl-2661	306	3	,	,	PUNCT
cjgl-2661	306	4	e.g.	e.g.	ADV
cjgl-2661	306	5	,	,	PUNCT
cjgl-2661	306	6	mass	mass	PROPN
cjgl-2661	306	7	.	.	PUNCT
cjgl-2661	307	1	v.	v.	PROPN
cjgl-2661	307	2	u.s	u.s	PROPN
cjgl-2661	307	3	.	.	PROPN
cjgl-2661	307	4	dep't	dep't	PROPN
cjgl-2661	307	5	of	of	ADP
cjgl-2661	307	6	health	health	PROPN
cjgl-2661	307	7	&	&	CCONJ
cjgl-2661	307	8	human	human	PROPN
cjgl-2661	307	9	servs	servs	PROPN
cjgl-2661	307	10	.	.	PUNCT
cjgl-2661	308	1	,	,	PUNCT
cjgl-2661	308	2	682	682	NUM
cjgl-2661	308	3	f.3d	f.3d	NUM
cjgl-2661	308	4	i	i	PRON
cjgl-2661	308	5	(	(	PUNCT
cjgl-2661	308	6	1st	1st	ADJ
cjgl-2661	308	7	cir	cir	NOUN
cjgl-2661	308	8	.	.	PUNCT
cjgl-2661	309	1	2012),petitionsforcert.filed	2012),petitionsforcert.filed	NUM
cjgl-2661	309	2	sub	sub	PROPN
cjgl-2661	309	3	nom	nom	PROPN
cjgl-2661	309	4	.	.	PROPN
cjgl-2661	309	5	blag	blag	PROPN
cjgl-2661	309	6	v.	v.	PROPN
cjgl-2661	309	7	gil	gil	PROPN
cjgl-2661	309	8	,	,	PUNCT
cjgl-2661	309	9	no	no	INTJ
cjgl-2661	309	10	.	.	NOUN
cjgl-2661	309	11	12	12	NUM
cjgl-2661	309	12	-	-	SYM
cjgl-2661	309	13	13	13	NUM
cjgl-2661	309	14	(	(	PUNCT
cjgl-2661	309	15	june	june	PROPN
cjgl-2661	309	16	29	29	NUM
cjgl-2661	309	17	,	,	PUNCT
cjgl-2661	309	18	2012	2012	NUM
cjgl-2661	309	19	)	)	PUNCT
cjgl-2661	309	20	and	and	CCONJ
cjgl-2661	309	21	no	no	INTJ
cjgl-2661	309	22	.	.	NOUN
cjgl-2661	309	23	12	12	NUM
cjgl-2661	309	24	-	-	SYM
cjgl-2661	309	25	15	15	NUM
cjgl-2661	309	26	(	(	PUNCT
cjgl-2661	309	27	july	july	PROPN
cjgl-2661	309	28	3	3	NUM
cjgl-2661	309	29	,	,	PUNCT
cjgl-2661	309	30	2012	2012	NUM
cjgl-2661	309	31	)	)	PUNCT
cjgl-2661	309	32	;	;	PUNCT
cjgl-2661	309	33	dragovich	dragovich	PROPN
cjgl-2661	309	34	v.	v.	PROPN
cjgl-2661	309	35	u.s	u.s	PROPN
cjgl-2661	309	36	.	.	PROPN
cjgl-2661	309	37	dep't	dep't	NOUN
cjgl-2661	309	38	of	of	ADP
cjgl-2661	309	39	treasury	treasury	PROPN
cjgl-2661	309	40	,	,	PUNCT
cjgl-2661	309	41	no	no	INTJ
cjgl-2661	309	42	.	.	PUNCT
cjgl-2661	310	1	c	c	NOUN
cjgl-2661	310	2	10	10	NUM
cjgl-2661	310	3	-	-	SYM
cjgl-2661	310	4	01564	01564	NUM
cjgl-2661	310	5	cw	cw	PROPN
cjgl-2661	310	6	,	,	PUNCT
cjgl-2661	310	7	2012	2012	NUM
cjgl-2661	310	8	wl	wl	NOUN
cjgl-2661	310	9	1909603	1909603	NUM
cjgl-2661	310	10	(	(	PUNCT
cjgl-2661	310	11	n.d	n.d	PROPN
cjgl-2661	310	12	.	.	PROPN
cjgl-2661	310	13	cal	cal	PROPN
cjgl-2661	310	14	.	.	PUNCT
cjgl-2661	311	1	may	may	AUX
cjgl-2661	311	2	24	24	NUM
cjgl-2661	311	3	,	,	PUNCT
cjgl-2661	311	4	2012	2012	NUM
cjgl-2661	311	5	)	)	PUNCT
cjgl-2661	311	6	;	;	PUNCT
cjgl-2661	311	7	golinski	golinski	PROPN
cjgl-2661	311	8	v.	v.	PROPN
cjgl-2661	311	9	u.s	u.s	PROPN
cjgl-2661	311	10	.	.	PROPN
cjgl-2661	311	11	office	office	NOUN
cjgl-2661	311	12	of	of	ADP
cjgl-2661	311	13	pers	per	NOUN
cjgl-2661	311	14	.	.	PUNCT
cjgl-2661	312	1	mgmt	mgmt	PROPN
cjgl-2661	312	2	.	.	PROPN
cjgl-2661	312	3	,	,	PUNCT
cjgl-2661	312	4	824	824	NUM
cjgl-2661	312	5	f.	f.	NOUN
cjgl-2661	312	6	supp	supp	PROPN
cjgl-2661	312	7	.	.	PUNCT
cjgl-2661	313	1	2d	2d	NOUN
cjgl-2661	313	2	968	968	NUM
cjgl-2661	313	3	(	(	PUNCT
cjgl-2661	313	4	n.d	n.d	PROPN
cjgl-2661	313	5	.	.	PROPN
cjgl-2661	313	6	cal	cal	PROPN
cjgl-2661	313	7	.	.	PUNCT
cjgl-2661	313	8	2012	2012	NUM
cjgl-2661	313	9	)	)	PUNCT
cjgl-2661	313	10	,	,	PUNCT
cjgl-2661	313	11	appeal	appeal	VERB
cjgl-2661	313	12	pending	pende	VERB
cjgl-2661	313	13	nos	nos	X
cjgl-2661	313	14	.	.	PROPN
cjgl-2661	313	15	12	12	NUM
cjgl-2661	313	16	-	-	SYM
cjgl-2661	313	17	15388	15388	NUM
cjgl-2661	313	18	&	&	CCONJ
cjgl-2661	313	19	12	12	NUM
cjgl-2661	313	20	-	-	SYM
cjgl-2661	313	21	15409	15409	NUM
cjgl-2661	313	22	(	(	PUNCT
cjgl-2661	313	23	9th	9th	ADJ
cjgl-2661	313	24	cir	cir	NOUN
cjgl-2661	313	25	.	.	PUNCT
cjgl-2661	313	26	)	)	PUNCT
cjgl-2661	313	27	,	,	PUNCT
cjgl-2661	313	28	petition	petition	NOUN
cjgl-2661	313	29	for	for	ADP
cjgl-2661	313	30	cert	cert	NOUN
cjgl-2661	313	31	.	.	PUNCT
cjgl-2661	314	1	filed	file	VERB
cjgl-2661	314	2	no	no	INTJ
cjgl-2661	314	3	.	.	PROPN
cjgl-2661	315	1	12	12	NUM
cjgl-2661	315	2	-	-	SYM
cjgl-2661	315	3	16	16	NUM
cjgl-2661	315	4	;	;	PUNCT
cjgl-2661	315	5	windsor	windsor	PROPN
cjgl-2661	315	6	v.	v.	PROPN
cjgl-2661	315	7	u.s	u.s	PROPN
cjgl-2661	315	8	.	.	PROPN
cjgl-2661	315	9	,	,	PUNCT
cjgl-2661	316	1	2012	2012	NUM
cjgl-2661	316	2	u.s	u.s	PROPN
cjgl-2661	316	3	.	.	PROPN
cjgl-2661	316	4	app	app	PROPN
cjgl-2661	316	5	.	.	PROPN
cjgl-2661	316	6	lexis	lexis	PROPN
cjgl-2661	316	7	21785	21785	NUM
cjgl-2661	316	8	(	(	PUNCT
cjgl-2661	316	9	2d	2d	NUM
cjgl-2661	316	10	cir	cir	NOUN
cjgl-2661	316	11	.	.	PUNCT
cjgl-2661	316	12	oct	oct	PROPN
cjgl-2661	316	13	18	18	NUM
cjgl-2661	316	14	,	,	PUNCT
cjgl-2661	316	15	2012	2012	NUM
cjgl-2661	316	16	)	)	PUNCT
cjgl-2661	316	17	;	;	PUNCT
cjgl-2661	316	18	pedersen	pedersen	NOUN
cjgl-2661	316	19	v.	v.	ADP
cjgl-2661	316	20	office	office	NOUN
cjgl-2661	316	21	of	of	ADP
cjgl-2661	316	22	pers	per	NOUN
cjgl-2661	316	23	.	.	PUNCT
cjgl-2661	317	1	mgmt	mgmt	PROPN
cjgl-2661	317	2	.	.	PROPN
cjgl-2661	317	3	,	,	PUNCT
cjgl-2661	317	4	no	no	INTJ
cjgl-2661	317	5	.	.	NOUN
cjgl-2661	318	1	3:1	3:1	NUM
cjgl-2661	318	2	0	0	NUM
cjgl-2661	318	3	-	-	PUNCT
cjgl-2661	318	4	cv1750	cv1750	NOUN
cjgl-2661	318	5	,	,	PUNCT
cjgl-2661	318	6	2012	2012	NUM
cjgl-2661	318	7	u.s	u.s	PROPN
cjgl-2661	318	8	.	.	PROPN
cjgl-2661	318	9	dist	dist	PROPN
cjgl-2661	318	10	.	.	PUNCT
cjgl-2661	319	1	lexis	lexis	NOUN
cjgl-2661	319	2	106713	106713	NUM
cjgl-2661	319	3	(	(	PUNCT
cjgl-2661	319	4	d.	d.	PROPN
cjgl-2661	319	5	conn	conn	PROPN
cjgl-2661	319	6	.	.	PROPN
cjgl-2661	320	1	july	july	PROPN
cjgl-2661	320	2	31	31	NUM
cjgl-2661	320	3	,	,	PUNCT
cjgl-2661	320	4	2012	2012	NUM
cjgl-2661	320	5	)	)	PUNCT
cjgl-2661	320	6	.	.	PUNCT
cjgl-2661	321	1	45	45	NUM
cjgl-2661	321	2	1	1	NUM
cjgl-2661	321	3	u.s.c.a	u.s.c.a	PROPN
cjgl-2661	321	4	.	.	PUNCT
cjgl-2661	321	5	§	§	PROPN
cjgl-2661	321	6	7	7	NUM
cjgl-2661	321	7	(	(	PUNCT
cjgl-2661	321	8	west	west	NOUN
cjgl-2661	321	9	2005	2005	NUM
cjgl-2661	321	10	)	)	PUNCT
cjgl-2661	321	11	.	.	PUNCT
cjgl-2661	322	1	46	46	NUM
cjgl-2661	322	2	i.r.c	i.r.c	NOUN
cjgl-2661	322	3	.	.	PUNCT
cjgl-2661	323	1	§	§	PROPN
cjgl-2661	323	2	267(b)(1	267(b)(1	NUM
cjgl-2661	323	3	)	)	PUNCT
cjgl-2661	323	4	provides	provide	VERB
cjgl-2661	323	5	that	that	SCONJ
cjgl-2661	323	6	losses	loss	NOUN
cjgl-2661	323	7	are	be	AUX
cjgl-2661	323	8	not	not	PART
cjgl-2661	323	9	allowed	allow	VERB
cjgl-2661	323	10	between	between	ADP
cjgl-2661	323	11	family	family	NOUN
cjgl-2661	323	12	members	member	NOUN
cjgl-2661	323	13	,	,	PUNCT
cjgl-2661	323	14	and	and	CCONJ
cjgl-2661	323	15	i.r.c	i.r.c	NOUN
cjgl-2661	323	16	.	.	PUNCT
cjgl-2661	324	1	§	§	PROPN
cjgl-2661	324	2	267(c)(4	267(c)(4	NUM
cjgl-2661	324	3	)	)	PUNCT
cjgl-2661	324	4	includes	include	VERB
cjgl-2661	324	5	"	"	PUNCT
cjgl-2661	324	6	spouse	spouse	NOUN
cjgl-2661	324	7	"	"	PUNCT
cjgl-2661	324	8	within	within	ADP
cjgl-2661	324	9	the	the	DET
cjgl-2661	324	10	definition	definition	NOUN
cjgl-2661	324	11	of	of	ADP
cjgl-2661	324	12	family	family	NOUN
cjgl-2661	324	13	member	member	NOUN
cjgl-2661	324	14	.	.	PUNCT
cjgl-2661	325	1	47	47	NUM
cjgl-2661	325	2	for	for	ADP
cjgl-2661	325	3	2011	2011	NUM
cjgl-2661	325	4	,	,	PUNCT
cjgl-2661	325	5	the	the	DET
cjgl-2661	325	6	standard	standard	ADJ
cjgl-2661	325	7	deduction	deduction	NOUN
cjgl-2661	325	8	for	for	ADP
cjgl-2661	325	9	a	a	DET
cjgl-2661	325	10	single	single	ADJ
cjgl-2661	325	11	person	person	NOUN
cjgl-2661	325	12	or	or	CCONJ
cjgl-2661	325	13	a	a	DET
cjgl-2661	325	14	person	person	NOUN
cjgl-2661	325	15	filing	file	VERB
cjgl-2661	325	16	"	"	PUNCT
cjgl-2661	325	17	married	married	ADJ
cjgl-2661	325	18	filing	filing	NOUN
cjgl-2661	325	19	separately	separately	ADV
cjgl-2661	325	20	"	"	PUNCT
cjgl-2661	325	21	was	be	AUX
cjgl-2661	325	22	$	$	SYM
cjgl-2661	325	23	5,800	5,800	NUM
cjgl-2661	325	24	,	,	PUNCT
cjgl-2661	325	25	but	but	CCONJ
cjgl-2661	325	26	for	for	ADP
cjgl-2661	325	27	a	a	DET
cjgl-2661	325	28	"	"	PUNCT
cjgl-2661	325	29	head	head	NOUN
cjgl-2661	325	30	of	of	ADP
cjgl-2661	325	31	household"-a	household"-a	PROPN
cjgl-2661	325	32	status	status	NOUN
cjgl-2661	325	33	that	that	PRON
cjgl-2661	325	34	can	can	AUX
cjgl-2661	325	35	not	not	PART
cjgl-2661	325	36	be	be	AUX
cjgl-2661	325	37	used	use	VERB
cjgl-2661	325	38	by	by	ADP
cjgl-2661	325	39	a	a	DET
cjgl-2661	325	40	married	married	ADJ
cjgl-2661	325	41	person	person	NOUN
cjgl-2661	325	42	living	live	VERB
cjgl-2661	325	43	with	with	ADP
cjgl-2661	325	44	her	her	PRON
cjgl-2661	325	45	42	42	NUM
cjgl-2661	325	46	24.1	24.1	NUM
cjgl-2661	325	47	24.1	24.1	NUM
cjgl-2661	325	48	columbia	columbia	PROPN
cjgl-2661	325	49	journal	journal	NOUN
cjgl-2661	325	50	of	of	ADP
cjgl-2661	325	51	gender	gender	NOUN
cjgl-2661	325	52	and	and	CCONJ
cjgl-2661	325	53	law	law	NOUN
cjgl-2661	325	54	43	43	NUM
cjgl-2661	325	55	among	among	ADP
cjgl-2661	325	56	the	the	DET
cjgl-2661	325	57	bad	bad	ADJ
cjgl-2661	325	58	things	thing	NOUN
cjgl-2661	325	59	that	that	PRON
cjgl-2661	325	60	can	can	AUX
cjgl-2661	325	61	happen	happen	VERB
cjgl-2661	325	62	if	if	SCONJ
cjgl-2661	325	63	the	the	DET
cjgl-2661	325	64	couple	couple	NOUN
cjgl-2661	325	65	is	be	AUX
cjgl-2661	325	66	not	not	PART
cjgl-2661	325	67	treated	treat	VERB
cjgl-2661	325	68	as	as	ADV
cjgl-2661	325	69	married	married	ADJ
cjgl-2661	325	70	for	for	ADP
cjgl-2661	325	71	federal	federal	ADJ
cjgl-2661	325	72	purposes	purpose	NOUN
cjgl-2661	325	73	is	be	AUX
cjgl-2661	325	74	that	that	SCONJ
cjgl-2661	325	75	the	the	DET
cjgl-2661	325	76	employer	employer	NOUN
cjgl-2661	325	77	of	of	ADP
cjgl-2661	325	78	one	one	NUM
cjgl-2661	325	79	who	who	PRON
cjgl-2661	325	80	pays	pay	VERB
cjgl-2661	325	81	the	the	DET
cjgl-2661	325	82	health	health	NOUN
cjgl-2661	325	83	insurance	insurance	NOUN
cjgl-2661	325	84	premiums	premium	NOUN
cjgl-2661	325	85	for	for	ADP
cjgl-2661	325	86	the	the	DET
cjgl-2661	325	87	other	other	ADJ
cjgl-2661	325	88	must	must	AUX
cjgl-2661	325	89	include	include	VERB
cjgl-2661	325	90	in	in	ADP
cjgl-2661	325	91	the	the	DET
cjgl-2661	325	92	first	first	ADJ
cjgl-2661	325	93	's	's	PART
cjgl-2661	325	94	taxable	taxable	ADJ
cjgl-2661	325	95	wages	wage	NOUN
cjgl-2661	325	96	the	the	DET
cjgl-2661	325	97	cost	cost	NOUN
cjgl-2661	325	98	of	of	ADP
cjgl-2661	325	99	such	such	ADJ
cjgl-2661	325	100	premiums	premium	NOUN
cjgl-2661	325	101	,	,	PUNCT
cjgl-2661	325	102	though	though	SCONJ
cjgl-2661	325	103	this	this	DET
cjgl-2661	325	104	amount	amount	NOUN
cjgl-2661	325	105	would	would	AUX
cjgl-2661	325	106	be	be	AUX
cjgl-2661	325	107	excluded	exclude	VERB
cjgl-2661	325	108	from	from	ADP
cjgl-2661	325	109	taxable	taxable	ADJ
cjgl-2661	325	110	wages	wage	NOUN
cjgl-2661	325	111	if	if	SCONJ
cjgl-2661	325	112	the	the	DET
cjgl-2661	325	113	couple	couple	NOUN
cjgl-2661	325	114	were	be	AUX
cjgl-2661	325	115	treated	treat	VERB
cjgl-2661	325	116	as	as	ADP
cjgl-2661	325	117	married.48	married.48	NOUN
cjgl-2661	325	118	further	far	ADV
cjgl-2661	325	119	,	,	PUNCT
cjgl-2661	325	120	if	if	SCONJ
cjgl-2661	325	121	the	the	DET
cjgl-2661	325	122	couple	couple	NOUN
cjgl-2661	325	123	is	be	AUX
cjgl-2661	325	124	treated	treat	VERB
cjgl-2661	325	125	as	as	ADP
cjgl-2661	325	126	unmarried	unmarried	ADJ
cjgl-2661	325	127	and	and	CCONJ
cjgl-2661	325	128	the	the	DET
cjgl-2661	325	129	first	first	ADJ
cjgl-2661	325	130	spouse	spouse	NOUN
cjgl-2661	325	131	had	have	VERB
cjgl-2661	325	132	capital	capital	NOUN
cjgl-2661	325	133	gains	gain	NOUN
cjgl-2661	325	134	of	of	ADP
cjgl-2661	325	135	$	$	SYM
cjgl-2661	325	136	30,000	30,000	NUM
cjgl-2661	325	137	,	,	PUNCT
cjgl-2661	325	138	while	while	SCONJ
cjgl-2661	325	139	the	the	DET
cjgl-2661	325	140	second	second	ADJ
cjgl-2661	325	141	had	have	VERB
cjgl-2661	325	142	capital	capital	NOUN
cjgl-2661	325	143	losses	loss	NOUN
cjgl-2661	325	144	of	of	ADP
cjgl-2661	325	145	$	$	SYM
cjgl-2661	325	146	30,000	30,000	NUM
cjgl-2661	325	147	,	,	PUNCT
cjgl-2661	325	148	the	the	DET
cjgl-2661	325	149	first	first	ADJ
cjgl-2661	325	150	would	would	AUX
cjgl-2661	325	151	have	have	VERB
cjgl-2661	325	152	to	to	PART
cjgl-2661	325	153	pay	pay	VERB
cjgl-2661	325	154	tax	tax	NOUN
cjgl-2661	325	155	on	on	ADP
cjgl-2661	325	156	the	the	DET
cjgl-2661	325	157	$	$	SYM
cjgl-2661	325	158	30,000	30,000	NUM
cjgl-2661	325	159	of	of	ADP
cjgl-2661	325	160	capital	capital	NOUN
cjgl-2661	325	161	gain	gain	NOUN
cjgl-2661	325	162	and	and	CCONJ
cjgl-2661	325	163	the	the	DET
cjgl-2661	325	164	second	second	NOUN
cjgl-2661	325	165	could	could	AUX
cjgl-2661	325	166	only	only	ADV
cjgl-2661	325	167	use	use	VERB
cjgl-2661	325	168	$	$	SYM
cjgl-2661	325	169	3,000	3,000	NUM
cjgl-2661	325	170	of	of	ADP
cjgl-2661	325	171	capital	capital	NOUN
cjgl-2661	325	172	losses	loss	NOUN
cjgl-2661	325	173	against	against	ADP
cjgl-2661	325	174	the	the	DET
cjgl-2661	325	175	second	second	NOUN
cjgl-2661	325	176	's	's	PART
cjgl-2661	325	177	ordinary	ordinary	ADJ
cjgl-2661	325	178	income	income	NOUN
cjgl-2661	325	179	.	.	PUNCT
cjgl-2661	326	1	49	49	NUM
cjgl-2661	327	1	if	if	SCONJ
cjgl-2661	327	2	they	they	PRON
cjgl-2661	327	3	had	have	AUX
cjgl-2661	327	4	been	be	AUX
cjgl-2661	327	5	treated	treat	VERB
cjgl-2661	327	6	as	as	ADV
cjgl-2661	327	7	married	married	ADJ
cjgl-2661	327	8	and	and	CCONJ
cjgl-2661	327	9	could	could	AUX
cjgl-2661	327	10	file	file	VERB
cjgl-2661	327	11	joint	joint	ADJ
cjgl-2661	327	12	returns	return	NOUN
cjgl-2661	327	13	,	,	PUNCT
cjgl-2661	327	14	the	the	DET
cjgl-2661	327	15	capital	capital	NOUN
cjgl-2661	327	16	gains	gain	NOUN
cjgl-2661	327	17	and	and	CCONJ
cjgl-2661	327	18	losses	loss	NOUN
cjgl-2661	327	19	could	could	AUX
cjgl-2661	327	20	have	have	AUX
cjgl-2661	327	21	been	be	AUX
cjgl-2661	327	22	netted	net	VERB
cjgl-2661	327	23	,	,	PUNCT
cjgl-2661	327	24	and	and	CCONJ
cjgl-2661	327	25	the	the	DET
cjgl-2661	327	26	couple	couple	NOUN
cjgl-2661	327	27	would	would	AUX
cjgl-2661	327	28	have	have	AUX
cjgl-2661	327	29	,	,	PUNCT
cjgl-2661	327	30	collectively	collectively	ADV
cjgl-2661	327	31	,	,	PUNCT
cjgl-2661	327	32	paid	pay	VERB
cjgl-2661	327	33	no	no	DET
cjgl-2661	327	34	current	current	ADJ
cjgl-2661	327	35	capital	capital	NOUN
cjgl-2661	327	36	gains	gain	NOUN
cjgl-2661	327	37	taxes	taxis	NOUN
cjgl-2661	327	38	.	.	PUNCT
cjgl-2661	327	39	0	0	PUNCT
cjgl-2661	328	1	around	around	ADP
cjgl-2661	328	2	the	the	DET
cjgl-2661	328	3	time	time	NOUN
cjgl-2661	328	4	doma	doma	PROPN
cjgl-2661	328	5	was	be	AUX
cjgl-2661	328	6	enacted	enact	VERB
cjgl-2661	328	7	,	,	PUNCT
cjgl-2661	328	8	some	some	DET
cjgl-2661	328	9	states	state	NOUN
cjgl-2661	328	10	began	begin	VERB
cjgl-2661	328	11	creating	create	VERB
cjgl-2661	328	12	recognized	recognize	VERB
cjgl-2661	328	13	legal	legal	ADJ
cjgl-2661	328	14	relationships	relationship	NOUN
cjgl-2661	328	15	for	for	ADP
cjgl-2661	328	16	same	same	ADJ
cjgl-2661	328	17	-	-	PUNCT
cjgl-2661	328	18	sex	sex	NOUN
cjgl-2661	328	19	couples	couple	NOUN
cjgl-2661	328	20	that	that	PRON
cjgl-2661	328	21	were	be	AUX
cjgl-2661	328	22	either	either	ADV
cjgl-2661	328	23	not	not	PART
cjgl-2661	328	24	called	call	VERB
cjgl-2661	328	25	"	"	PUNCT
cjgl-2661	328	26	marriage	marriage	NOUN
cjgl-2661	328	27	"	"	PUNCT
cjgl-2661	328	28	or	or	CCONJ
cjgl-2661	328	29	did	do	AUX
cjgl-2661	328	30	not	not	PART
cjgl-2661	328	31	give	give	VERB
cjgl-2661	328	32	enough	enough	ADJ
cjgl-2661	328	33	of	of	ADP
cjgl-2661	328	34	the	the	DET
cjgl-2661	328	35	rights	right	NOUN
cjgl-2661	328	36	of	of	ADP
cjgl-2661	328	37	marriage	marriage	NOUN
cjgl-2661	328	38	to	to	PART
cjgl-2661	328	39	deserve	deserve	VERB
cjgl-2661	328	40	that	that	DET
cjgl-2661	328	41	name	name	NOUN
cjgl-2661	328	42	.	.	PUNCT
cjgl-2661	329	1	thus	thus	ADV
cjgl-2661	329	2	,	,	PUNCT
cjgl-2661	329	3	mostly	mostly	ADV
cjgl-2661	329	4	in	in	ADP
cjgl-2661	329	5	the	the	DET
cjgl-2661	329	6	last	last	ADJ
cjgl-2661	329	7	ten	ten	NUM
cjgl-2661	329	8	years	year	NOUN
cjgl-2661	329	9	,	,	PUNCT
cjgl-2661	329	10	some	some	DET
cjgl-2661	329	11	states	state	NOUN
cjgl-2661	329	12	have	have	AUX
cjgl-2661	329	13	created	create	VERB
cjgl-2661	329	14	civil	civil	ADJ
cjgl-2661	329	15	unions	union	NOUN
cjgl-2661	329	16	(	(	PUNCT
cjgl-2661	329	17	"	"	PUNCT
cjgl-2661	329	18	cus	cus	NOUN
cjgl-2661	329	19	"	"	PUNCT
cjgl-2661	329	20	)	)	PUNCT
cjgl-2661	329	21	and	and	CCONJ
cjgl-2661	329	22	domestic	domestic	ADJ
cjgl-2661	329	23	partnerships	partnership	NOUN
cjgl-2661	329	24	(	(	PUNCT
cjgl-2661	329	25	also	also	ADV
cjgl-2661	329	26	called	call	VERB
cjgl-2661	329	27	registered	registered	ADJ
cjgl-2661	329	28	domestic	domestic	ADJ
cjgl-2661	329	29	partnerships	partnership	NOUN
cjgl-2661	329	30	(	(	PUNCT
cjgl-2661	329	31	"	"	PUNCT
cjgl-2661	329	32	rdps	rdps	NOUN
cjgl-2661	329	33	"	"	PUNCT
cjgl-2661	329	34	)	)	PUNCT
cjgl-2661	329	35	)	)	PUNCT
cjgl-2661	329	36	.	.	PUNCT
cjgl-2661	330	1	regardless	regardless	ADV
cjgl-2661	330	2	of	of	ADP
cjgl-2661	330	3	whether	whether	SCONJ
cjgl-2661	330	4	these	these	DET
cjgl-2661	330	5	types	type	NOUN
cjgl-2661	330	6	of	of	ADP
cjgl-2661	330	7	legal	legal	ADJ
cjgl-2661	330	8	relationships	relationship	NOUN
cjgl-2661	330	9	would	would	AUX
cjgl-2661	330	10	be	be	AUX
cjgl-2661	330	11	treated	treat	VERB
cjgl-2661	330	12	as	as	ADP
cjgl-2661	330	13	marriages	marriage	NOUN
cjgl-2661	330	14	for	for	ADP
cjgl-2661	330	15	federal	federal	ADJ
cjgl-2661	330	16	income	income	NOUN
cjgl-2661	330	17	tax	tax	NOUN
cjgl-2661	330	18	purposes	purpose	NOUN
cjgl-2661	330	19	if	if	SCONJ
cjgl-2661	330	20	between	between	ADP
cjgl-2661	330	21	different	different	ADJ
cjgl-2661	330	22	-	-	PUNCT
cjgl-2661	330	23	sex	sex	NOUN
cjgl-2661	330	24	couples	couple	NOUN
cjgl-2661	330	25	,	,	PUNCT
cjgl-2661	330	26	"	"	PUNCT
cjgl-2661	330	27	doma	doma	NOUN
cjgl-2661	330	28	would	would	AUX
cjgl-2661	330	29	preclude	preclude	VERB
cjgl-2661	330	30	all	all	DET
cjgl-2661	330	31	same	same	ADJ
cjgl-2661	330	32	-	-	PUNCT
cjgl-2661	330	33	sex	sex	NOUN
cjgl-2661	330	34	couples	couple	NOUN
cjgl-2661	330	35	in	in	ADP
cjgl-2661	330	36	legally	legally	ADV
cjgl-2661	330	37	-	-	PUNCT
cjgl-2661	330	38	recognized	recognize	VERB
cjgl-2661	330	39	spouse	spouse	NOUN
cjgl-2661	330	40	-	-	PUNCT
cjgl-2661	330	41	the	the	DET
cjgl-2661	330	42	standard	standard	ADJ
cjgl-2661	330	43	deduction	deduction	NOUN
cjgl-2661	330	44	was	be	AUX
cjgl-2661	330	45	$	$	SYM
cjgl-2661	330	46	8,500	8,500	NUM
cjgl-2661	330	47	.	.	PUNCT
cjgl-2661	331	1	and	and	CCONJ
cjgl-2661	331	2	for	for	ADP
cjgl-2661	331	3	"	"	PUNCT
cjgl-2661	331	4	married	married	ADJ
cjgl-2661	331	5	filing	filing	NOUN
cjgl-2661	331	6	jointly	jointly	ADV
cjgl-2661	331	7	,	,	PUNCT
cjgl-2661	331	8	"	"	PUNCT
cjgl-2661	331	9	the	the	DET
cjgl-2661	331	10	standard	standard	ADJ
cjgl-2661	331	11	deduction	deduction	NOUN
cjgl-2661	331	12	was	be	AUX
cjgl-2661	331	13	$	$	SYM
cjgl-2661	331	14	i	i	NOUN
cjgl-2661	331	15	1,600	1,600	NUM
cjgl-2661	331	16	-	-	PUNCT
cjgl-2661	331	17	i.e.	i.e.	X
cjgl-2661	331	18	,	,	PUNCT
cjgl-2661	331	19	exactly	exactly	ADV
cjgl-2661	331	20	twice	twice	DET
cjgl-2661	331	21	the	the	DET
cjgl-2661	331	22	amount	amount	NOUN
cjgl-2661	331	23	for	for	ADP
cjgl-2661	331	24	single	single	ADJ
cjgl-2661	331	25	or	or	CCONJ
cjgl-2661	331	26	married	married	ADJ
cjgl-2661	331	27	filing	filing	NOUN
cjgl-2661	331	28	separately	separately	ADV
cjgl-2661	331	29	.	.	PUNCT
cjgl-2661	332	1	see	see	VERB
cjgl-2661	332	2	internal	internal	ADJ
cjgl-2661	332	3	revenue	revenue	NOUN
cjgl-2661	332	4	serv	serv	X
cjgl-2661	332	5	.	.	PUNCT
cjgl-2661	332	6	,	,	PUNCT
cjgl-2661	332	7	form	form	NOUN
cjgl-2661	332	8	1040	1040	NUM
cjgl-2661	332	9	:	:	PUNCT
cjgl-2661	332	10	u.s	u.s	PROPN
cjgl-2661	332	11	.	.	PROPN
cjgl-2661	332	12	individual	individual	ADJ
cjgl-2661	332	13	income	income	NOUN
cjgl-2661	332	14	tax	tax	NOUN
cjgl-2661	332	15	return	return	NOUN
cjgl-2661	332	16	2	2	NUM
cjgl-2661	332	17	(	(	PUNCT
cjgl-2661	332	18	2011	2011	NUM
cjgl-2661	332	19	)	)	PUNCT
cjgl-2661	332	20	,	,	PUNCT
cjgl-2661	332	21	available	available	ADJ
cjgl-2661	332	22	at	at	ADP
cjgl-2661	332	23	http://	http://	PROPN
cjgl-2661	332	24	www.irs.gov/pub/irs-pdf/fl040	www.irs.gov/pub/irs-pdf/fl040	PROPN
cjgl-2661	332	25	.	.	PUNCT
cjgl-2661	333	1	pdf	pdf	NOUN
cjgl-2661	333	2	.	.	PUNCT
cjgl-2661	334	1	for	for	ADP
cjgl-2661	334	2	an	an	DET
cjgl-2661	334	3	article	article	NOUN
cjgl-2661	334	4	pointing	point	VERB
cjgl-2661	334	5	out	out	ADP
cjgl-2661	334	6	how	how	SCONJ
cjgl-2661	334	7	same	same	ADJ
cjgl-2661	334	8	-	-	PUNCT
cjgl-2661	334	9	sex	sex	NOUN
cjgl-2661	334	10	couples	couple	NOUN
cjgl-2661	334	11	who	who	PRON
cjgl-2661	334	12	are	be	AUX
cjgl-2661	334	13	married	marry	VERB
cjgl-2661	334	14	often	often	ADV
cjgl-2661	334	15	pay	pay	VERB
cjgl-2661	334	16	lower	low	ADJ
cjgl-2661	334	17	federal	federal	ADJ
cjgl-2661	334	18	income	income	NOUN
cjgl-2661	334	19	taxes	taxis	NOUN
cjgl-2661	334	20	because	because	SCONJ
cjgl-2661	334	21	of	of	ADP
cjgl-2661	334	22	doma	doma	NOUN
cjgl-2661	334	23	,	,	PUNCT
cjgl-2661	334	24	see	see	VERB
cjgl-2661	334	25	theodore	theodore	PROPN
cjgl-2661	334	26	p.	p.	PROPN
cjgl-2661	334	27	seto	seto	NOUN
cjgl-2661	334	28	,	,	PUNCT
cjgl-2661	334	29	the	the	DET
cjgl-2661	334	30	unintended	unintended	ADJ
cjgl-2661	334	31	tax	tax	NOUN
cjgl-2661	334	32	advantages	advantage	NOUN
cjgl-2661	334	33	of	of	ADP
cjgl-2661	334	34	gay	gay	NOUN
cjgl-2661	334	35	marriage	marriage	NOUN
cjgl-2661	334	36	,	,	PUNCT
cjgl-2661	334	37	65	65	NUM
cjgl-2661	334	38	wash	wash	NOUN
cjgl-2661	334	39	.	.	PUNCT
cjgl-2661	334	40	&	&	CCONJ
cjgl-2661	334	41	lee	lee	PROPN
cjgl-2661	334	42	l.	l.	PROPN
cjgl-2661	334	43	rev	rev	PROPN
cjgl-2661	334	44	.	.	PROPN
cjgl-2661	334	45	1529	1529	NUM
cjgl-2661	334	46	(	(	PUNCT
cjgl-2661	334	47	2008	2008	NUM
cjgl-2661	334	48	)	)	PUNCT
cjgl-2661	334	49	.	.	PUNCT
cjgl-2661	335	1	48	48	NUM
cjgl-2661	335	2	see	see	VERB
cjgl-2661	335	3	james	james	PROPN
cjgl-2661	335	4	angelini	angelini	PROPN
cjgl-2661	335	5	&	&	CCONJ
cjgl-2661	335	6	jason	jason	PROPN
cjgl-2661	335	7	peterson	peterson	PROPN
cjgl-2661	335	8	,	,	PUNCT
cjgl-2661	335	9	federal	federal	ADJ
cjgl-2661	335	10	and	and	CCONJ
cjgl-2661	335	11	state	state	NOUN
cjgl-2661	335	12	taxation	taxation	NOUN
cjgl-2661	335	13	ofdomestic	ofdomestic	ADJ
cjgl-2661	335	14	partner	partner	NOUN
cjgl-2661	335	15	benefits	benefit	NOUN
cjgl-2661	335	16	,	,	PUNCT
cjgl-2661	335	17	62	62	NUM
cjgl-2661	335	18	st	st	PROPN
cjgl-2661	335	19	.	.	PROPN
cjgl-2661	335	20	tax	tax	PROPN
cjgl-2661	335	21	notes	note	NOUN
cjgl-2661	335	22	377	377	NUM
cjgl-2661	335	23	(	(	PUNCT
cjgl-2661	335	24	2011	2011	NUM
cjgl-2661	335	25	)	)	PUNCT
cjgl-2661	335	26	(	(	PUNCT
cjgl-2661	335	27	discussing	discuss	VERB
cjgl-2661	335	28	the	the	DET
cjgl-2661	335	29	various	various	ADJ
cjgl-2661	335	30	issues	issue	NOUN
cjgl-2661	335	31	involved	involve	VERB
cjgl-2661	335	32	at	at	ADP
cjgl-2661	335	33	the	the	DET
cjgl-2661	335	34	intersection	intersection	NOUN
cjgl-2661	335	35	of	of	ADP
cjgl-2661	335	36	employee	employee	NOUN
cjgl-2661	335	37	benefits	benefit	NOUN
cjgl-2661	335	38	law	law	NOUN
cjgl-2661	335	39	and	and	CCONJ
cjgl-2661	335	40	same	same	ADJ
cjgl-2661	335	41	-	-	PUNCT
cjgl-2661	335	42	sex	sex	NOUN
cjgl-2661	335	43	marriages	marriage	NOUN
cjgl-2661	335	44	,	,	PUNCT
cjgl-2661	335	45	registered	register	VERB
cjgl-2661	335	46	domestic	domestic	ADJ
cjgl-2661	335	47	partnerships	partnership	NOUN
cjgl-2661	335	48	,	,	PUNCT
cjgl-2661	335	49	and	and	CCONJ
cjgl-2661	335	50	civil	civil	ADJ
cjgl-2661	335	51	unions	union	NOUN
cjgl-2661	335	52	)	)	PUNCT
cjgl-2661	335	53	.	.	PUNCT
cjgl-2661	336	1	49	49	NUM
cjgl-2661	336	2	i.r.c	i.r.c	NOUN
cjgl-2661	336	3	.	.	PUNCT
cjgl-2661	337	1	§	§	PROPN
cjgl-2661	337	2	1211(b	1211(b	NOUN
cjgl-2661	337	3	)	)	PUNCT
cjgl-2661	337	4	limits	limit	VERB
cjgl-2661	337	5	individuals	individual	NOUN
cjgl-2661	337	6	to	to	ADP
cjgl-2661	337	7	using	use	VERB
cjgl-2661	337	8	no	no	DET
cjgl-2661	337	9	more	more	ADJ
cjgl-2661	337	10	than	than	ADP
cjgl-2661	337	11	$	$	SYM
cjgl-2661	337	12	3,000	3,000	NUM
cjgl-2661	337	13	of	of	ADP
cjgl-2661	337	14	net	net	ADJ
cjgl-2661	337	15	capital	capital	NOUN
cjgl-2661	337	16	losses	loss	NOUN
cjgl-2661	337	17	against	against	ADP
cjgl-2661	337	18	other	other	ADJ
cjgl-2661	337	19	income	income	NOUN
cjgl-2661	337	20	.	.	PUNCT
cjgl-2661	338	1	50	50	NUM
cjgl-2661	338	2	in	in	ADP
cjgl-2661	338	3	the	the	DET
cjgl-2661	338	4	capital	capital	NOUN
cjgl-2661	338	5	gain	gain	NOUN
cjgl-2661	338	6	example	example	NOUN
cjgl-2661	338	7	,	,	PUNCT
cjgl-2661	338	8	we	we	PRON
cjgl-2661	338	9	assume	assume	VERB
cjgl-2661	338	10	the	the	DET
cjgl-2661	338	11	typical	typical	ADJ
cjgl-2661	338	12	situation	situation	NOUN
cjgl-2661	338	13	that	that	SCONJ
cjgl-2661	338	14	the	the	DET
cjgl-2661	338	15	capital	capital	NOUN
cjgl-2661	338	16	gains	gain	NOUN
cjgl-2661	338	17	would	would	AUX
cjgl-2661	338	18	be	be	AUX
cjgl-2661	338	19	taxed	tax	VERB
cjgl-2661	338	20	at	at	ADP
cjgl-2661	338	21	the	the	DET
cjgl-2661	338	22	highest	high	ADJ
cjgl-2661	338	23	current	current	ADJ
cjgl-2661	338	24	capital	capital	NOUN
cjgl-2661	338	25	gains	gain	NOUN
cjgl-2661	338	26	tax	tax	NOUN
cjgl-2661	338	27	rates	rate	NOUN
cjgl-2661	338	28	.	.	PUNCT
cjgl-2661	339	1	as	as	ADP
cjgl-2661	339	2	with	with	ADP
cjgl-2661	339	3	all	all	DET
cjgl-2661	339	4	examples	example	NOUN
cjgl-2661	339	5	in	in	ADP
cjgl-2661	339	6	this	this	DET
cjgl-2661	339	7	area	area	NOUN
cjgl-2661	339	8	,	,	PUNCT
cjgl-2661	339	9	there	there	PRON
cjgl-2661	339	10	may	may	AUX
cjgl-2661	339	11	be	be	AUX
cjgl-2661	339	12	times	time	NOUN
cjgl-2661	339	13	when	when	SCONJ
cjgl-2661	339	14	continuing	continue	VERB
cjgl-2661	339	15	not	not	PART
cjgl-2661	339	16	to	to	PART
cjgl-2661	339	17	file	file	VERB
cjgl-2661	339	18	jointly	jointly	ADV
cjgl-2661	339	19	can	can	AUX
cjgl-2661	339	20	be	be	AUX
cjgl-2661	339	21	an	an	DET
cjgl-2661	339	22	advantage	advantage	NOUN
cjgl-2661	339	23	.	.	PUNCT
cjgl-2661	340	1	51	51	NUM
cjgl-2661	340	2	on	on	ADP
cjgl-2661	340	3	august	august	PROPN
cjgl-2661	340	4	30	30	NUM
cjgl-2661	340	5	,	,	PUNCT
cjgl-2661	340	6	2011	2011	NUM
cjgl-2661	340	7	,	,	PUNCT
cjgl-2661	340	8	the	the	DET
cjgl-2661	340	9	irs	irs	PROPN
cjgl-2661	340	10	chief	chief	ADJ
cjgl-2661	340	11	counsel	counsel	NOUN
cjgl-2661	340	12	's	's	PART
cjgl-2661	340	13	office	office	NOUN
cjgl-2661	340	14	wrote	write	VERB
cjgl-2661	340	15	a	a	DET
cjgl-2661	340	16	letter	letter	NOUN
cjgl-2661	340	17	to	to	ADP
cjgl-2661	340	18	a	a	DET
cjgl-2661	340	19	person	person	NOUN
cjgl-2661	340	20	from	from	ADP
cjgl-2661	340	21	h&r	h&r	PROPN
cjgl-2661	340	22	block	block	NOUN
cjgl-2661	340	23	in	in	ADP
cjgl-2661	340	24	illinois	illinois	PROPN
cjgl-2661	340	25	who	who	PRON
cjgl-2661	340	26	had	have	AUX
cjgl-2661	340	27	asked	ask	VERB
cjgl-2661	340	28	whether	whether	SCONJ
cjgl-2661	340	29	parties	party	NOUN
cjgl-2661	340	30	to	to	ADP
cjgl-2661	340	31	illinois	illinois	PROPN
cjgl-2661	340	32	different	different	ADJ
cjgl-2661	340	33	-	-	PUNCT
cjgl-2661	340	34	sex	sex	NOUN
cjgl-2661	340	35	civil	civil	ADJ
cjgl-2661	340	36	unions	union	NOUN
cjgl-2661	340	37	may	may	AUX
cjgl-2661	340	38	file	file	VERB
cjgl-2661	340	39	joint	joint	ADJ
cjgl-2661	340	40	federal	federal	ADJ
cjgl-2661	340	41	income	income	NOUN
cjgl-2661	340	42	tax	tax	NOUN
cjgl-2661	340	43	returns	return	NOUN
cjgl-2661	340	44	.	.	PUNCT
cjgl-2661	341	1	to	to	ADP
cjgl-2661	341	2	the	the	DET
cjgl-2661	341	3	surprise	surprise	NOUN
cjgl-2661	341	4	of	of	ADP
cjgl-2661	341	5	many	many	ADJ
cjgl-2661	341	6	,	,	PUNCT
cjgl-2661	341	7	the	the	DET
cjgl-2661	341	8	letter	letter	NOUN
cjgl-2661	341	9	stated	state	VERB
cjgl-2661	341	10	that	that	SCONJ
cjgl-2661	341	11	"	"	PUNCT
cjgl-2661	341	12	if	if	SCONJ
cjgl-2661	341	13	illinois	illinois	PROPN
cjgl-2661	341	14	treats	treat	VERB
cjgl-2661	341	15	the	the	DET
cjgl-2661	341	16	parties	party	NOUN
cjgl-2661	341	17	to	to	ADP
cjgl-2661	341	18	an	an	DET
cjgl-2661	341	19	illinois	illinois	PROPN
cjgl-2661	341	20	civil	civil	PROPN
cjgl-2661	341	21	union	union	PROPN
cjgl-2661	341	22	who	who	PRON
cjgl-2661	341	23	are	be	AUX
cjgl-2661	341	24	of	of	ADP
cjgl-2661	341	25	opposite	opposite	ADJ
cjgl-2661	341	26	sex	sex	NOUN
cjgl-2661	341	27	as	as	ADP
cjgl-2661	341	28	husband	husband	NOUN
cjgl-2661	341	29	and	and	CCONJ
cjgl-2661	341	30	wife	wife	NOUN
cjgl-2661	341	31	[	[	X
cjgl-2661	341	32	which	which	DET
cjgl-2661	341	33	illinois	illinois	PROPN
cjgl-2661	341	34	law	law	NOUN
cjgl-2661	341	35	,	,	PUNCT
cjgl-2661	341	36	practically	practically	ADV
cjgl-2661	341	37	speaking	speak	VERB
cjgl-2661	341	38	,	,	PUNCT
cjgl-2661	341	39	does	do	AUX
cjgl-2661	341	40	]	]	PUNCT
cjgl-2661	341	41	,	,	PUNCT
cjgl-2661	341	42	they	they	PRON
cjgl-2661	341	43	are	be	AUX
cjgl-2661	341	44	considered	consider	VERB
cjgl-2661	341	45	'	'	PUNCT
cjgl-2661	341	46	husband	husband	NOUN
cjgl-2661	341	47	and	and	CCONJ
cjgl-2661	341	48	wife	wife	NOUN
cjgl-2661	341	49	'	'	PUNCT
cjgl-2661	341	50	for	for	ADP
cjgl-2661	341	51	purposes	purpose	NOUN
cjgl-2661	341	52	of	of	ADP
cjgl-2661	341	53	section	section	NOUN
cjgl-2661	341	54	6013	6013	NUM
cjgl-2661	341	55	of	of	ADP
cjgl-2661	341	56	the	the	DET
cjgl-2661	341	57	internal	internal	ADJ
cjgl-2661	341	58	revenue	revenue	NOUN
cjgl-2661	341	59	code	code	NOUN
cjgl-2661	341	60	,	,	PUNCT
cjgl-2661	341	61	and	and	CCONJ
cjgl-2661	341	62	are	be	AUX
cjgl-2661	341	63	not	not	PART
cjgl-2661	341	64	precluded	preclude	VERB
cjgl-2661	341	65	from	from	ADP
cjgl-2661	341	66	filing	file	VERB
cjgl-2661	341	67	jointly	jointly	ADV
cjgl-2661	341	68	.	.	PUNCT
cjgl-2661	341	69	"	"	PUNCT
cjgl-2661	342	1	treasury	treasury	PROPN
cjgl-2661	342	2	clarifies	clarify	VERB
cjgl-2661	342	3	filing	file	VERB
cjgl-2661	342	4	status	status	NOUN
cjgl-2661	342	5	ofindividuals	ofindividual	NOUN
cjgl-2661	342	6	in	in	ADP
cjgl-2661	342	7	illinois	illinois	PROPN
cjgl-2661	342	8	opposite	opposite	ADJ
cjgl-2661	342	9	-	-	PUNCT
cjgl-2661	342	10	sex	sex	NOUN
cjgl-2661	342	11	civil	civil	ADJ
cjgl-2661	342	12	unions	union	NOUN
cjgl-2661	342	13	,	,	PUNCT
cjgl-2661	342	14	2011	2011	NUM
cjgl-2661	342	15	tax	tax	NOUN
cjgl-2661	342	16	notes	note	NOUN
cjgl-2661	342	17	today	today	NOUN
cjgl-2661	342	18	215	215	NUM
cjgl-2661	342	19	-	-	SYM
cjgl-2661	342	20	62	62	NUM
cjgl-2661	342	21	(	(	PUNCT
cjgl-2661	342	22	nov	nov	PROPN
cjgl-2661	342	23	.	.	PROPN
cjgl-2661	342	24	7	7	NUM
cjgl-2661	342	25	,	,	PUNCT
cjgl-2661	342	26	2011	2011	NUM
cjgl-2661	342	27	)	)	PUNCT
cjgl-2661	342	28	.	.	PUNCT
cjgl-2661	343	1	many	many	ADJ
cjgl-2661	343	2	scholars	scholar	NOUN
cjgl-2661	343	3	reacted	react	VERB
cjgl-2661	343	4	to	to	ADP
cjgl-2661	343	5	this	this	DET
cjgl-2661	343	6	letter	letter	NOUN
cjgl-2661	343	7	with	with	ADP
cjgl-2661	343	8	great	great	ADJ
cjgl-2661	343	9	surprise	surprise	NOUN
cjgl-2661	343	10	.	.	PUNCT
cjgl-2661	344	1	see	see	VERB
cjgl-2661	344	2	amy	amy	PROPN
cjgl-2661	344	3	s.	s.	PROPN
cjgl-2661	344	4	elliott	elliott	PROPN
cjgl-2661	344	5	,	,	PUNCT
cjgl-2661	344	6	irs	irs	PROPN
cjgl-2661	344	7	memo	memo	NOUN
cjgl-2661	344	8	indicates	indicate	VERB
cjgl-2661	344	9	civil	civil	ADJ
cjgl-2661	344	10	unions	union	NOUN
cjgl-2661	344	11	are	be	AUX
cjgl-2661	344	12	marriages	marriage	NOUN
cjgl-2661	344	13	for	for	ADP
cjgl-2661	344	14	federal	federal	ADJ
cjgl-2661	344	15	tax	tax	NOUN
cjgl-2661	344	16	purposes	purpose	NOUN
cjgl-2661	344	17	,	,	PUNCT
cjgl-2661	344	18	2011	2011	NUM
cjgl-2661	344	19	tax	tax	NOUN
cjgl-2661	344	20	notes	note	NOUN
cjgl-2661	344	21	today	today	NOUN
cjgl-2661	344	22	216	216	NUM
cjgl-2661	344	23	-	-	SYM
cjgl-2661	344	24	5	5	NUM
cjgl-2661	344	25	(	(	PUNCT
cjgl-2661	344	26	nov	nov	PROPN
cjgl-2661	344	27	.	.	PROPN
cjgl-2661	344	28	8	8	NUM
cjgl-2661	344	29	,	,	PUNCT
cjgl-2661	344	30	2011	2011	NUM
cjgl-2661	344	31	)	)	PUNCT
cjgl-2661	344	32	(	(	PUNCT
cjgl-2661	344	33	"	"	PUNCT
cjgl-2661	344	34	'	'	PUNCT
cjgl-2661	344	35	everybody	everybody	PRON
cjgl-2661	344	36	i	i	PRON
cjgl-2661	344	37	know	know	VERB
cjgl-2661	344	38	has	have	AUX
cjgl-2661	344	39	always	always	ADV
cjgl-2661	344	40	said	say	VERB
cjgl-2661	344	41	that	that	SCONJ
cjgl-2661	344	42	registered	register	VERB
cjgl-2661	344	43	domestic	domestic	ADJ
cjgl-2661	344	44	partnerships	partnership	NOUN
cjgl-2661	344	45	and	and	CCONJ
cjgl-2661	344	46	civil	civil	ADJ
cjgl-2661	344	47	unions	union	NOUN
cjgl-2661	344	48	are	be	AUX
cjgl-2661	344	49	columbia	columbia	PROPN
cjgl-2661	344	50	journal	journal	PROPN
cjgl-2661	344	51	of	of	ADP
cjgl-2661	344	52	gender	gender	NOUN
cjgl-2661	344	53	and	and	CCONJ
cjgl-2661	344	54	law	law	NOUN
cjgl-2661	344	55	relationships	relationship	NOUN
cjgl-2661	344	56	from	from	ADP
cjgl-2661	344	57	being	be	AUX
cjgl-2661	344	58	treated	treat	VERB
cjgl-2661	344	59	as	as	ADP
cjgl-2661	344	60	married	married	ADJ
cjgl-2661	344	61	.	.	PUNCT
cjgl-2661	345	1	initially	initially	ADV
cjgl-2661	345	2	,	,	PUNCT
cjgl-2661	345	3	the	the	DET
cjgl-2661	345	4	irs	irs	PROPN
cjgl-2661	345	5	also	also	ADV
cjgl-2661	345	6	thought	think	VERB
cjgl-2661	345	7	that	that	SCONJ
cjgl-2661	345	8	doma	doma	PROPN
cjgl-2661	345	9	precluded	preclude	VERB
cjgl-2661	345	10	it	it	PRON
cjgl-2661	345	11	from	from	ADP
cjgl-2661	345	12	recognizing	recognize	VERB
cjgl-2661	345	13	community	community	NOUN
cjgl-2661	345	14	property	property	NOUN
cjgl-2661	345	15	law	law	NOUN
cjgl-2661	345	16	divisions	division	NOUN
cjgl-2661	345	17	of	of	ADP
cjgl-2661	345	18	income	income	NOUN
cjgl-2661	345	19	created	create	VERB
cjgl-2661	345	20	by	by	ADP
cjgl-2661	345	21	state	state	NOUN
cjgl-2661	345	22	law	law	NOUN
cjgl-2661	345	23	for	for	ADP
cjgl-2661	345	24	legally	legally	ADV
cjgl-2661	345	25	recognized	recognize	VERB
cjgl-2661	345	26	same	same	ADJ
cjgl-2661	345	27	-	-	PUNCT
cjgl-2661	345	28	sex	sex	NOUN
cjgl-2661	345	29	couples	couple	NOUN
cjgl-2661	345	30	in	in	ADP
cjgl-2661	345	31	california	california	PROPN
cjgl-2661	345	32	.	.	PUNCT
cjgl-2661	346	1	in	in	ADP
cjgl-2661	346	2	november	november	PROPN
cjgl-2661	346	3	2004	2004	NUM
cjgl-2661	346	4	,	,	PUNCT
cjgl-2661	346	5	attorney	attorney	NOUN
cjgl-2661	346	6	donald	donald	PROPN
cjgl-2661	346	7	read	read	VERB
cjgl-2661	346	8	,	,	PUNCT
cjgl-2661	346	9	with	with	ADP
cjgl-2661	346	10	the	the	DET
cjgl-2661	346	11	assistance	assistance	NOUN
cjgl-2661	346	12	of	of	ADP
cjgl-2661	346	13	professor	professor	NOUN
cjgl-2661	346	14	patricia	patricia	PROPN
cjgl-2661	346	15	cain	cain	PROPN
cjgl-2661	346	16	,	,	PUNCT
cjgl-2661	346	17	prepared	prepare	VERB
cjgl-2661	346	18	and	and	CCONJ
cjgl-2661	346	19	submitted	submit	VERB
cjgl-2661	346	20	a	a	DET
cjgl-2661	346	21	proposed	propose	VERB
cjgl-2661	346	22	revenue	revenue	NOUN
cjgl-2661	346	23	ruling	ruling	NOUN
cjgl-2661	346	24	on	on	ADP
cjgl-2661	346	25	the	the	DET
cjgl-2661	346	26	question	question	NOUN
cjgl-2661	346	27	to	to	ADP
cjgl-2661	346	28	the	the	DET
cjgl-2661	346	29	treasury	treasury	PROPN
cjgl-2661	346	30	department	department	PROPN
cjgl-2661	346	31	for	for	ADP
cjgl-2661	346	32	its	its	PRON
cjgl-2661	346	33	consideration	consideration	NOUN
cjgl-2661	346	34	.	.	PUNCT
cjgl-2661	347	1	the	the	DET
cjgl-2661	347	2	proposed	propose	VERB
cjgl-2661	347	3	revenue	revenue	NOUN
cjgl-2661	347	4	ruling	ruling	NOUN
cjgl-2661	347	5	adopted	adopt	VERB
cjgl-2661	347	6	the	the	DET
cjgl-2661	347	7	income	income	NOUN
cjgl-2661	347	8	-	-	PUNCT
cjgl-2661	347	9	splitting	splitting	NOUN
cjgl-2661	347	10	approach	approach	NOUN
cjgl-2661	347	11	in	in	ADP
cjgl-2661	347	12	reliance	reliance	NOUN
cjgl-2661	347	13	on	on	ADP
cjgl-2661	347	14	the	the	DET
cjgl-2661	347	15	longstanding	longstanding	ADJ
cjgl-2661	347	16	supreme	supreme	PROPN
cjgl-2661	347	17	court	court	PROPN
cjgl-2661	347	18	precedent	precedent	NOUN
cjgl-2661	347	19	of	of	ADP
cjgl-2661	347	20	poe	poe	PROPN
cjgl-2661	347	21	v.	v.	ADP
cjgl-2661	347	22	seaborn.52	seaborn.52	PROPN
cjgl-2661	347	23	in	in	ADP
cjgl-2661	347	24	response	response	NOUN
cjgl-2661	347	25	,	,	PUNCT
cjgl-2661	347	26	the	the	DET
cjgl-2661	347	27	irs	irs	PROPN
cjgl-2661	347	28	issued	issue	VERB
cjgl-2661	347	29	no	no	DET
cjgl-2661	347	30	revenue	revenue	NOUN
cjgl-2661	347	31	ruling	ruling	NOUN
cjgl-2661	347	32	,	,	PUNCT
cjgl-2661	347	33	but	but	CCONJ
cjgl-2661	347	34	rather	rather	ADV
cjgl-2661	347	35	issued	issue	VERB
cjgl-2661	347	36	an	an	DET
cjgl-2661	347	37	internal	internal	ADJ
cjgl-2661	347	38	general	general	ADJ
cjgl-2661	347	39	counsel	counsel	NOUN
cjgl-2661	347	40	memorandum	memorandum	NOUN
cjgl-2661	347	41	in	in	ADP
cjgl-2661	347	42	early	early	ADJ
cjgl-2661	347	43	2006	2006	NUM
cjgl-2661	347	44	in	in	ADP
cjgl-2661	347	45	which	which	PRON
cjgl-2661	347	46	it	it	PRON
cjgl-2661	347	47	held	hold	VERB
cjgl-2661	347	48	that	that	SCONJ
cjgl-2661	347	49	poe	poe	PROPN
cjgl-2661	347	50	v.	v.	PROPN
cjgl-2661	347	51	seaborn	seaborn	PROPN
cjgl-2661	347	52	only	only	ADV
cjgl-2661	347	53	applied	apply	VERB
cjgl-2661	347	54	to	to	ADP
cjgl-2661	347	55	split	split	VERB
cjgl-2661	347	56	incomes	income	NOUN
cjgl-2661	347	57	of	of	ADP
cjgl-2661	347	58	couples	couple	NOUN
cjgl-2661	347	59	who	who	PRON
cjgl-2661	347	60	were	be	AUX
cjgl-2661	347	61	considered	consider	VERB
cjgl-2661	347	62	married	married	ADJ
cjgl-2661	347	63	for	for	ADP
cjgl-2661	347	64	federal	federal	ADJ
cjgl-2661	347	65	purposes	purpose	NOUN
cjgl-2661	347	66	,	,	PUNCT
cjgl-2661	347	67	which	which	PRON
cjgl-2661	347	68	doma	doma	NOUN
cjgl-2661	347	69	precluded	preclude	VERB
cjgl-2661	347	70	for	for	ADP
cjgl-2661	347	71	same	same	ADJ
cjgl-2661	347	72	-	-	PUNCT
cjgl-2661	347	73	sex	sex	NOUN
cjgl-2661	347	74	couples	couple	NOUN
cjgl-2661	347	75	.	.	PUNCT
cjgl-2661	348	1	thus	thus	ADV
cjgl-2661	348	2	,	,	PUNCT
cjgl-2661	348	3	same	same	ADJ
cjgl-2661	348	4	-	-	PUNCT
cjgl-2661	348	5	sex	sex	NOUN
cjgl-2661	348	6	partners	partner	NOUN
cjgl-2661	348	7	to	to	ADP
cjgl-2661	348	8	a	a	DET
cjgl-2661	348	9	california	california	PROPN
cjgl-2661	348	10	rdp	rdp	PROPN
cjgl-2661	348	11	could	could	AUX
cjgl-2661	348	12	not	not	PART
cjgl-2661	348	13	each	each	DET
cjgl-2661	348	14	report	report	VERB
cjgl-2661	348	15	half	half	NOUN
cjgl-2661	348	16	of	of	ADP
cjgl-2661	348	17	their	their	PRON
cjgl-2661	348	18	incomes	income	NOUN
cjgl-2661	348	19	on	on	ADP
cjgl-2661	348	20	"	"	PUNCT
cjgl-2661	348	21	single	single	ADJ
cjgl-2661	348	22	"	"	PUNCT
cjgl-2661	348	23	or	or	CCONJ
cjgl-2661	348	24	"	"	PUNCT
cjgl-2661	348	25	head	head	NOUN
cjgl-2661	348	26	of	of	ADP
cjgl-2661	348	27	household	household	NOUN
cjgl-2661	348	28	"	"	PUNCT
cjgl-2661	348	29	federal	federal	ADJ
cjgl-2661	348	30	income	income	NOUN
cjgl-2661	348	31	tax	tax	NOUN
cjgl-2661	348	32	returns	return	NOUN
cjgl-2661	348	33	.	.	PUNCT
cjgl-2661	348	34	"	"	PUNCT
cjgl-2661	349	1	professor	professor	PROPN
cjgl-2661	349	2	anthony	anthony	PROPN
cjgl-2661	349	3	infanti	infanti	PROPN
cjgl-2661	349	4	said	say	VERB
cjgl-2661	349	5	in	in	ADP
cjgl-2661	349	6	response	response	NOUN
cjgl-2661	349	7	:	:	PUNCT
cjgl-2661	349	8	"	"	PUNCT
cjgl-2661	349	9	[	[	X
cjgl-2661	349	10	o]ne	o]ne	NOUN
cjgl-2661	349	11	can	can	AUX
cjgl-2661	349	12	only	only	ADV
cjgl-2661	349	13	surmise	surmise	VERB
cjgl-2661	349	14	that	that	SCONJ
cjgl-2661	349	15	this	this	DET
cjgl-2661	349	16	guidance	guidance	NOUN
cjgl-2661	349	17	was	be	AUX
cjgl-2661	349	18	driven	drive	VERB
cjgl-2661	349	19	more	more	ADV
cjgl-2661	349	20	by	by	ADP
cjgl-2661	349	21	ideology	ideology	NOUN
cjgl-2661	349	22	than	than	ADP
cjgl-2661	349	23	by	by	ADP
cjgl-2661	349	24	objective	objective	ADJ
cjgl-2661	349	25	legal	legal	ADJ
cjgl-2661	349	26	analysis	analysis	NOUN
cjgl-2661	349	27	aimed	aim	VERB
cjgl-2661	349	28	at	at	ADP
cjgl-2661	349	29	ascertaining	ascertain	VERB
cjgl-2661	349	30	the	the	DET
cjgl-2661	349	31	correct	correct	ADJ
cjgl-2661	349	32	application	application	NOUN
cjgl-2661	349	33	of	of	ADP
cjgl-2661	349	34	the	the	DET
cjgl-2661	349	35	tax	tax	NOUN
cjgl-2661	349	36	laws	law	NOUN
cjgl-2661	349	37	to	to	ADP
cjgl-2661	349	38	the	the	DET
cjgl-2661	349	39	earned	earn	VERB
cjgl-2661	349	40	income	income	NOUN
cjgl-2661	349	41	of	of	ADP
cjgl-2661	349	42	california	california	PROPN
cjgl-2661	349	43	registered	register	VERB
cjgl-2661	349	44	domestic	domestic	ADJ
cjgl-2661	349	45	partners	partner	NOUN
cjgl-2661	349	46	.	.	PUNCT
cjgl-2661	350	1	"54	"54	VERB
cjgl-2661	350	2	for	for	ADP
cjgl-2661	350	3	this	this	PRON
cjgl-2661	350	4	and	and	CCONJ
cjgl-2661	350	5	other	other	ADJ
cjgl-2661	350	6	actions	action	NOUN
cjgl-2661	350	7	of	of	ADP
cjgl-2661	350	8	the	the	DET
cjgl-2661	350	9	government	government	NOUN
cjgl-2661	350	10	against	against	ADP
cjgl-2661	350	11	gay	gay	ADJ
cjgl-2661	350	12	and	and	CCONJ
cjgl-2661	350	13	lesbian	lesbian	ADJ
cjgl-2661	350	14	taxpayers	taxpayer	NOUN
cjgl-2661	350	15	,	,	PUNCT
cjgl-2661	350	16	he	he	PRON
cjgl-2661	350	17	called	call	VERB
cjgl-2661	350	18	for	for	ADP
cjgl-2661	350	19	resistance	resistance	NOUN
cjgl-2661	350	20	from	from	ADP
cjgl-2661	350	21	both	both	DET
cjgl-2661	350	22	tax	tax	NOUN
cjgl-2661	350	23	professionals	professional	NOUN
cjgl-2661	350	24	and	and	CCONJ
cjgl-2661	350	25	same	same	ADJ
cjgl-2661	350	26	-	-	PUNCT
cjgl-2661	350	27	sex	sex	NOUN
cjgl-2661	350	28	couples	couple	NOUN
cjgl-2661	350	29	.	.	PUNCT
cjgl-2661	351	1	"5	"5	VERB
cjgl-2661	351	2	in	in	ADP
cjgl-2661	351	3	2010	2010	NUM
cjgl-2661	351	4	,	,	PUNCT
cjgl-2661	351	5	the	the	DET
cjgl-2661	351	6	obama	obama	PROPN
cjgl-2661	351	7	irs	irs	PROPN
cjgl-2661	351	8	reversed	reverse	VERB
cjgl-2661	351	9	course	course	NOUN
cjgl-2661	351	10	and	and	CCONJ
cjgl-2661	351	11	held	hold	VERB
cjgl-2661	351	12	that	that	SCONJ
cjgl-2661	351	13	partners	partner	NOUN
cjgl-2661	351	14	in	in	ADP
cjgl-2661	351	15	california	california	PROPN
cjgl-2661	351	16	rdps	rdps	PROPN
cjgl-2661	351	17	who	who	PRON
cjgl-2661	351	18	filed	file	VERB
cjgl-2661	351	19	single	single	ADJ
cjgl-2661	351	20	federal	federal	ADJ
cjgl-2661	351	21	returns	return	NOUN
cjgl-2661	351	22	had	have	VERB
cjgl-2661	351	23	to	to	PART
cjgl-2661	351	24	split	split	VERB
cjgl-2661	351	25	their	their	PRON
cjgl-2661	351	26	community	community	NOUN
cjgl-2661	351	27	income	income	NOUN
cjgl-2661	351	28	on	on	ADP
cjgl-2661	351	29	those	those	DET
cjgl-2661	351	30	returns	return	NOUN
cjgl-2661	351	31	effective	effective	ADJ
cjgl-2661	351	32	january	january	PROPN
cjgl-2661	351	33	1	1	NUM
cjgl-2661	351	34	,	,	PUNCT
cjgl-2661	351	35	2007.56	2007.56	NUM
cjgl-2661	351	36	the	the	DET
cjgl-2661	351	37	obama	obama	PROPN
cjgl-2661	351	38	irs	irs	PROPN
cjgl-2661	351	39	again	again	ADV
cjgl-2661	351	40	cited	cite	VERB
cjgl-2661	351	41	poe	poe	PROPN
cjgl-2661	351	42	v.	v.	PROPN
cjgl-2661	351	43	seaborn	seaborn	PROPN
cjgl-2661	351	44	by	by	ADP
cjgl-2661	351	45	way	way	NOUN
cjgl-2661	351	46	of	of	ADP
cjgl-2661	351	47	authority	authority	NOUN
cjgl-2661	351	48	.	.	PUNCT
cjgl-2661	352	1	it	it	PRON
cjgl-2661	352	2	not	not	PART
cjgl-2661	352	3	marriages	marriage	NOUN
cjgl-2661	352	4	,	,	PUNCT
cjgl-2661	352	5	'	'	PUNCT
cjgl-2661	352	6	said	say	VERB
cjgl-2661	352	7	patricia	patricia	PROPN
cjgl-2661	352	8	cain	cain	PROPN
cjgl-2661	352	9	,	,	PUNCT
cjgl-2661	352	10	a	a	DET
cjgl-2661	352	11	professor	professor	NOUN
cjgl-2661	352	12	at	at	ADP
cjgl-2661	352	13	santa	santa	PROPN
cjgl-2661	352	14	clara	clara	PROPN
cjgl-2661	352	15	university	university	PROPN
cjgl-2661	352	16	school	school	NOUN
cjgl-2661	352	17	of	of	ADP
cjgl-2661	352	18	law	law	NOUN
cjgl-2661	352	19	.	.	PUNCT
cjgl-2661	353	1	she	she	PRON
cjgl-2661	353	2	added	add	VERB
cjgl-2661	353	3	that	that	SCONJ
cjgl-2661	353	4	if	if	SCONJ
cjgl-2661	353	5	the	the	DET
cjgl-2661	353	6	irs	irs	PROPN
cjgl-2661	353	7	's	's	PART
cjgl-2661	353	8	position	position	NOUN
cjgl-2661	353	9	is	be	AUX
cjgl-2661	353	10	that	that	SCONJ
cjgl-2661	353	11	parties	party	NOUN
cjgl-2661	353	12	to	to	ADP
cjgl-2661	353	13	a	a	DET
cjgl-2661	353	14	civil	civil	ADJ
cjgl-2661	353	15	union	union	NOUN
cjgl-2661	353	16	may	may	AUX
cjgl-2661	353	17	be	be	AUX
cjgl-2661	353	18	eligible	eligible	ADJ
cjgl-2661	353	19	for	for	ADP
cjgl-2661	353	20	married	married	ADJ
cjgl-2661	353	21	filing	filing	NOUN
cjgl-2661	353	22	jointly	jointly	ADV
cjgl-2661	353	23	status	status	NOUN
cjgl-2661	353	24	,	,	PUNCT
cjgl-2661	353	25	there	there	PRON
cjgl-2661	353	26	could	could	AUX
cjgl-2661	353	27	be	be	AUX
cjgl-2661	353	28	significant	significant	ADJ
cjgl-2661	353	29	implications	implication	NOUN
cjgl-2661	353	30	for	for	ADP
cjgl-2661	353	31	same	same	ADJ
cjgl-2661	353	32	-	-	PUNCT
cjgl-2661	353	33	sex	sex	NOUN
cjgl-2661	353	34	couples	couple	NOUN
cjgl-2661	353	35	[	[	X
cjgl-2661	353	36	if	if	SCONJ
cjgl-2661	353	37	doma	doma	PROPN
cjgl-2661	353	38	were	be	AUX
cjgl-2661	353	39	repealed	repeal	VERB
cjgl-2661	353	40	or	or	CCONJ
cjgl-2661	353	41	declared	declare	VERB
cjgl-2661	353	42	unconstitutional	unconstitutional	ADJ
cjgl-2661	353	43	]	]	X
cjgl-2661	353	44	.	.	PUNCT
cjgl-2661	353	45	"	"	PUNCT
cjgl-2661	353	46	)	)	PUNCT
cjgl-2661	353	47	.	.	PUNCT
cjgl-2661	354	1	such	such	DET
cjgl-2661	354	2	a	a	DET
cjgl-2661	354	3	letter	letter	NOUN
cjgl-2661	354	4	,	,	PUNCT
cjgl-2661	354	5	though	though	ADV
cjgl-2661	354	6	,	,	PUNCT
cjgl-2661	354	7	is	be	AUX
cjgl-2661	354	8	not	not	PART
cjgl-2661	354	9	binding	bind	VERB
cjgl-2661	354	10	authority	authority	NOUN
cjgl-2661	354	11	on	on	ADP
cjgl-2661	354	12	the	the	DET
cjgl-2661	354	13	irs	irs	PROPN
cjgl-2661	354	14	,	,	PUNCT
cjgl-2661	354	15	and	and	CCONJ
cjgl-2661	354	16	the	the	DET
cjgl-2661	354	17	authors	author	NOUN
cjgl-2661	354	18	believe	believe	VERB
cjgl-2661	354	19	the	the	DET
cjgl-2661	354	20	irs	irs	PROPN
cjgl-2661	354	21	may	may	AUX
cjgl-2661	354	22	reconsider	reconsider	VERB
cjgl-2661	354	23	the	the	DET
cjgl-2661	354	24	statement	statement	NOUN
cjgl-2661	354	25	therein	therein	ADV
cjgl-2661	354	26	.	.	PUNCT
cjgl-2661	355	1	it	it	PRON
cjgl-2661	355	2	even	even	ADV
cjgl-2661	355	3	appears	appear	VERB
cjgl-2661	355	4	to	to	PART
cjgl-2661	355	5	conflict	conflict	VERB
cjgl-2661	355	6	with	with	ADP
cjgl-2661	355	7	the	the	DET
cjgl-2661	355	8	questions	question	NOUN
cjgl-2661	355	9	and	and	CCONJ
cjgl-2661	355	10	answers	answer	NOUN
cjgl-2661	355	11	(	(	PUNCT
cjgl-2661	355	12	"	"	PUNCT
cjgl-2661	355	13	q	q	X
cjgl-2661	355	14	&	&	CCONJ
cjgl-2661	355	15	as	as	SCONJ
cjgl-2661	355	16	"	"	PUNCT
cjgl-2661	355	17	)	)	PUNCT
cjgl-2661	355	18	published	publish	VERB
cjgl-2661	355	19	a	a	DET
cjgl-2661	355	20	few	few	ADJ
cjgl-2661	355	21	weeks	week	NOUN
cjgl-2661	355	22	later	later	ADV
cjgl-2661	355	23	on	on	ADP
cjgl-2661	355	24	the	the	DET
cjgl-2661	355	25	irs	irs	PROPN
cjgl-2661	355	26	website	website	NOUN
cjgl-2661	355	27	.	.	PUNCT
cjgl-2661	356	1	see	see	VERB
cjgl-2661	356	2	infra	infra	NOUN
cjgl-2661	356	3	note	note	VERB
cjgl-2661	356	4	60	60	NUM
cjgl-2661	356	5	and	and	CCONJ
cjgl-2661	356	6	accompanying	accompany	VERB
cjgl-2661	356	7	text	text	NOUN
cjgl-2661	356	8	.	.	PUNCT
cjgl-2661	357	1	52	52	NUM
cjgl-2661	357	2	donald	donald	PROPN
cjgl-2661	357	3	h.	h.	PROPN
cjgl-2661	357	4	read	read	PROPN
cjgl-2661	357	5	,	,	PUNCT
cjgl-2661	357	6	attorney	attorney	NOUN
cjgl-2661	357	7	offers	offer	VERB
cjgl-2661	357	8	draft	draft	NOUN
cjgl-2661	357	9	revenue	revenue	NOUN
cjgl-2661	357	10	ruling	ruling	NOUN
cjgl-2661	357	11	affecting	affect	VERB
cjgl-2661	357	12	domestic	domestic	ADJ
cjgl-2661	357	13	partners	partner	NOUN
cjgl-2661	357	14	,	,	PUNCT
cjgl-2661	357	15	2004	2004	NUM
cjgl-2661	357	16	tax	tax	NOUN
cjgl-2661	357	17	notes	note	NOUN
cjgl-2661	357	18	today	today	NOUN
cjgl-2661	357	19	227	227	NUM
cjgl-2661	357	20	-	-	SYM
cjgl-2661	357	21	31	31	NUM
cjgl-2661	357	22	(	(	PUNCT
cjgl-2661	357	23	nov	nov	PROPN
cjgl-2661	357	24	.	.	PROPN
cjgl-2661	357	25	24	24	NUM
cjgl-2661	357	26	,	,	PUNCT
cjgl-2661	357	27	2004	2004	NUM
cjgl-2661	357	28	)	)	PUNCT
cjgl-2661	357	29	.	.	PUNCT
cjgl-2661	358	1	53	53	NUM
cjgl-2661	358	2	i.r.s	i.r.	NOUN
cjgl-2661	358	3	.	.	PUNCT
cjgl-2661	359	1	chief	chief	ADJ
cjgl-2661	359	2	couns	coun	NOUN
cjgl-2661	359	3	.	.	PUNCT
cjgl-2661	360	1	mem	mem	PROPN
cjgl-2661	360	2	.	.	X
cjgl-2661	360	3	200608038	200608038	NUM
cjgl-2661	360	4	(	(	PUNCT
cjgl-2661	360	5	feb	feb	PROPN
cjgl-2661	360	6	.	.	PROPN
cjgl-2661	360	7	24	24	NUM
cjgl-2661	360	8	,	,	PUNCT
cjgl-2661	360	9	2006	2006	NUM
cjgl-2661	360	10	)	)	PUNCT
cjgl-2661	360	11	,	,	PUNCT
cjgl-2661	360	12	available	available	ADJ
cjgl-2661	360	13	at	at	ADP
cjgl-2661	360	14	http://www.irs.gov/pub/irswd/0608038.pdf	http://www.irs.gov/pub/irswd/0608038.pdf	PROPN
cjgl-2661	360	15	.	.	PUNCT
cjgl-2661	361	1	54	54	NUM
cjgl-2661	361	2	anthony	anthony	PROPN
cjgl-2661	361	3	c.	c.	PROPN
cjgl-2661	361	4	infanti	infanti	PROPN
cjgl-2661	361	5	,	,	PUNCT
cjgl-2661	361	6	deconstructing	deconstruct	VERB
cjgl-2661	361	7	the	the	DET
cjgl-2661	361	8	duty	duty	NOUN
cjgl-2661	361	9	to	to	ADP
cjgl-2661	361	10	the	the	DET
cjgl-2661	361	11	tax	tax	NOUN
cjgl-2661	361	12	system	system	NOUN
cjgl-2661	361	13	:	:	PUNCT
cjgl-2661	361	14	unfettering	unfettere	VERB
cjgl-2661	361	15	zealous	zealous	ADJ
cjgl-2661	361	16	advocacy	advocacy	NOUN
cjgl-2661	361	17	on	on	ADP
cjgl-2661	361	18	behalf	behalf	NOUN
cjgl-2661	361	19	of	of	ADP
cjgl-2661	361	20	lesbian	lesbian	NOUN
cjgl-2661	361	21	and	and	CCONJ
cjgl-2661	361	22	gay	gay	NOUN
cjgl-2661	361	23	taxpayers	taxpayer	NOUN
cjgl-2661	361	24	,	,	PUNCT
cjgl-2661	361	25	61	61	NUM
cjgl-2661	361	26	tax	tax	NOUN
cjgl-2661	361	27	law	law	NOUN
cjgl-2661	361	28	407	407	NUM
cjgl-2661	361	29	,	,	PUNCT
cjgl-2661	361	30	432	432	NUM
cjgl-2661	361	31	-	-	SYM
cjgl-2661	361	32	33	33	NUM
cjgl-2661	361	33	(	(	PUNCT
cjgl-2661	361	34	2008	2008	NUM
cjgl-2661	361	35	)	)	PUNCT
cjgl-2661	361	36	.	.	PUNCT
cjgl-2661	362	1	55	55	NUM
cjgl-2661	363	1	i	i	PRON
cjgl-2661	363	2	d.	d.	VERB
cjgl-2661	363	3	at	at	ADP
cjgl-2661	363	4	440	440	NUM
cjgl-2661	363	5	-	-	SYM
cjgl-2661	363	6	44	44	NUM
cjgl-2661	363	7	.	.	PUNCT
cjgl-2661	363	8	56	56	NUM
cjgl-2661	363	9	i.r.s	i.r.	NOUN
cjgl-2661	363	10	.	.	PUNCT
cjgl-2661	363	11	chief	chief	ADJ
cjgl-2661	363	12	couns	coun	NOUN
cjgl-2661	363	13	.	.	PUNCT
cjgl-2661	364	1	mem	mem	PROPN
cjgl-2661	364	2	.	.	PUNCT
cjgl-2661	365	1	201021050	201021050	NUM
cjgl-2661	365	2	(	(	PUNCT
cjgl-2661	365	3	may	may	PROPN
cjgl-2661	365	4	5,2010	5,2010	NUM
cjgl-2661	365	5	)	)	PUNCT
cjgl-2661	365	6	,	,	PUNCT
cjgl-2661	365	7	available	available	ADJ
cjgl-2661	365	8	at	at	ADP
cjgl-2661	365	9	http://www.irs.gov/pub/irs-wd/1021050	http://www.irs.gov/pub/irs-wd/1021050	PROPN
cjgl-2661	365	10	.	.	PUNCT
cjgl-2661	366	1	pdf	pdf	NOUN
cjgl-2661	366	2	.	.	PUNCT
cjgl-2661	367	1	the	the	DET
cjgl-2661	367	2	split	split	NOUN
cjgl-2661	367	3	had	have	VERB
cjgl-2661	367	4	to	to	PART
cjgl-2661	367	5	be	be	AUX
cjgl-2661	367	6	done	do	VERB
cjgl-2661	367	7	for	for	ADP
cjgl-2661	367	8	the	the	DET
cjgl-2661	367	9	taxable	taxable	ADJ
cjgl-2661	367	10	year	year	NOUN
cjgl-2661	367	11	2010	2010	NUM
cjgl-2661	367	12	,	,	PUNCT
cjgl-2661	367	13	but	but	CCONJ
cjgl-2661	367	14	since	since	SCONJ
cjgl-2661	367	15	returns	return	NOUN
cjgl-2661	367	16	for	for	ADP
cjgl-2661	367	17	2007	2007	NUM
cjgl-2661	367	18	-	-	SYM
cjgl-2661	367	19	2009	2009	NUM
cjgl-2661	367	20	had	have	AUX
cjgl-2661	367	21	already	already	ADV
cjgl-2661	367	22	been	be	AUX
cjgl-2661	367	23	filed	file	VERB
cjgl-2661	367	24	,	,	PUNCT
cjgl-2661	367	25	44	44	NUM
cjgl-2661	367	26	24.1	24.1	NUM
cjgl-2661	367	27	columbia	columbia	PROPN
cjgl-2661	367	28	journal	journal	NOUN
cjgl-2661	367	29	of	of	ADP
cjgl-2661	367	30	gender	gender	NOUN
cjgl-2661	367	31	and	and	CCONJ
cjgl-2661	367	32	law	law	NOUN
cjgl-2661	367	33	attempted	attempt	VERB
cjgl-2661	367	34	to	to	PART
cjgl-2661	367	35	explain	explain	VERB
cjgl-2661	367	36	its	its	PRON
cjgl-2661	367	37	apparent	apparent	ADJ
cjgl-2661	367	38	change	change	NOUN
cjgl-2661	367	39	in	in	ADP
cjgl-2661	367	40	position	position	NOUN
cjgl-2661	367	41	as	as	SCONJ
cjgl-2661	367	42	justified	justify	VERB
cjgl-2661	367	43	by	by	ADP
cjgl-2661	367	44	the	the	DET
cjgl-2661	367	45	fact	fact	NOUN
cjgl-2661	367	46	that	that	SCONJ
cjgl-2661	367	47	,	,	PUNCT
cjgl-2661	367	48	although	although	SCONJ
cjgl-2661	367	49	california	california	PROPN
cjgl-2661	367	50	law	law	PROPN
cjgl-2661	367	51	with	with	ADP
cjgl-2661	367	52	respect	respect	NOUN
cjgl-2661	367	53	to	to	ADP
cjgl-2661	367	54	rdps	rdp	NOUN
cjgl-2661	367	55	,	,	PUNCT
cjgl-2661	367	56	as	as	SCONJ
cjgl-2661	367	57	applied	apply	VERB
cjgl-2661	367	58	to	to	ADP
cjgl-2661	367	59	taxable	taxable	ADJ
cjgl-2661	367	60	years	year	NOUN
cjgl-2661	367	61	2005	2005	NUM
cjgl-2661	367	62	and	and	CCONJ
cjgl-2661	367	63	2006	2006	NUM
cjgl-2661	367	64	,	,	PUNCT
cjgl-2661	367	65	split	split	VERB
cjgl-2661	367	66	the	the	DET
cjgl-2661	367	67	partners	partner	NOUN
cjgl-2661	367	68	'	'	PART
cjgl-2661	367	69	community	community	NOUN
cjgl-2661	367	70	property	property	NOUN
cjgl-2661	367	71	income	income	NOUN
cjgl-2661	367	72	,	,	PUNCT
cjgl-2661	367	73	state	state	NOUN
cjgl-2661	367	74	law	law	NOUN
cjgl-2661	367	75	did	do	AUX
cjgl-2661	367	76	not	not	PART
cjgl-2661	367	77	allow	allow	VERB
cjgl-2661	367	78	that	that	DET
cjgl-2661	367	79	split	split	NOUN
cjgl-2661	367	80	to	to	PART
cjgl-2661	367	81	be	be	AUX
cjgl-2661	367	82	reflected	reflect	VERB
cjgl-2661	367	83	on	on	ADP
cjgl-2661	367	84	california	california	PROPN
cjgl-2661	367	85	income	income	NOUN
cjgl-2661	367	86	tax	tax	NOUN
cjgl-2661	367	87	returns	return	NOUN
cjgl-2661	367	88	.	.	PUNCT
cjgl-2661	368	1	however	however	ADV
cjgl-2661	368	2	,	,	PUNCT
cjgl-2661	368	3	as	as	ADP
cjgl-2661	368	4	of	of	ADP
cjgl-2661	368	5	january	january	PROPN
cjgl-2661	368	6	1	1	NUM
cjgl-2661	368	7	,	,	PUNCT
cjgl-2661	368	8	2007	2007	NUM
cjgl-2661	368	9	,	,	PUNCT
cjgl-2661	368	10	california	california	PROPN
cjgl-2661	368	11	law	law	PROPN
cjgl-2661	368	12	was	be	AUX
cjgl-2661	368	13	amended	amend	VERB
cjgl-2661	368	14	to	to	PART
cjgl-2661	368	15	conform	conform	VERB
cjgl-2661	368	16	california	california	PROPN
cjgl-2661	368	17	rdp	rdp	PROPN
cjgl-2661	368	18	income	income	NOUN
cjgl-2661	368	19	tax	tax	NOUN
cjgl-2661	368	20	reporting	reporting	NOUN
cjgl-2661	368	21	to	to	ADP
cjgl-2661	368	22	the	the	DET
cjgl-2661	368	23	rdp	rdp	PROPN
cjgl-2661	368	24	property	property	NOUN
cjgl-2661	368	25	split	split	NOUN
cjgl-2661	368	26	.	.	PUNCT
cjgl-2661	369	1	commentators	commentator	NOUN
cjgl-2661	369	2	have	have	AUX
cjgl-2661	369	3	criticized	criticize	VERB
cjgl-2661	369	4	this	this	DET
cjgl-2661	369	5	distinction	distinction	NOUN
cjgl-2661	369	6	,	,	PUNCT
cjgl-2661	369	7	pointing	point	VERB
cjgl-2661	369	8	out	out	ADP
cjgl-2661	369	9	that	that	SCONJ
cjgl-2661	369	10	federal	federal	ADJ
cjgl-2661	369	11	income	income	NOUN
cjgl-2661	369	12	tax	tax	NOUN
cjgl-2661	369	13	reporting	reporting	NOUN
cjgl-2661	369	14	should	should	AUX
cjgl-2661	369	15	not	not	PART
cjgl-2661	369	16	be	be	AUX
cjgl-2661	369	17	governed	govern	VERB
cjgl-2661	369	18	by	by	ADP
cjgl-2661	369	19	state	state	NOUN
cjgl-2661	369	20	income	income	NOUN
cjgl-2661	369	21	tax	tax	NOUN
cjgl-2661	369	22	reporting	reporting	NOUN
cjgl-2661	369	23	,	,	PUNCT
cjgl-2661	369	24	but	but	CCONJ
cjgl-2661	369	25	rather	rather	ADV
cjgl-2661	369	26	by	by	ADP
cjgl-2661	369	27	property	property	NOUN
cjgl-2661	369	28	law	law	NOUN
cjgl-2661	369	29	and	and	CCONJ
cjgl-2661	369	30	that	that	SCONJ
cjgl-2661	369	31	poe	poe	PROPN
cjgl-2661	369	32	v.	v.	PROPN
cjgl-2661	369	33	seaborn	seaborn	PROPN
cjgl-2661	369	34	was	be	AUX
cjgl-2661	369	35	all	all	ADV
cjgl-2661	369	36	about	about	ADP
cjgl-2661	369	37	rights	right	NOUN
cjgl-2661	369	38	created	create	VERB
cjgl-2661	369	39	in	in	ADP
cjgl-2661	369	40	income	income	NOUN
cjgl-2661	369	41	by	by	ADP
cjgl-2661	369	42	state	state	NOUN
cjgl-2661	369	43	community	community	NOUN
cjgl-2661	369	44	property	property	NOUN
cjgl-2661	369	45	laws	law	NOUN
cjgl-2661	369	46	,	,	PUNCT
cjgl-2661	369	47	not	not	PART
cjgl-2661	369	48	the	the	DET
cjgl-2661	369	49	state	state	NOUN
cjgl-2661	369	50	income	income	NOUN
cjgl-2661	369	51	tax	tax	NOUN
cjgl-2661	369	52	treatment	treatment	NOUN
cjgl-2661	369	53	of	of	ADP
cjgl-2661	369	54	those	those	DET
cjgl-2661	369	55	rights.57	rights.57	PROPN
cjgl-2661	369	56	in	in	ADP
cjgl-2661	369	57	a	a	DET
cjgl-2661	369	58	june	june	PROPN
cjgl-2661	369	59	22	22	NUM
cjgl-2661	369	60	,	,	PUNCT
cjgl-2661	369	61	2011	2011	NUM
cjgl-2661	369	62	letter	letter	NOUN
cjgl-2661	369	63	to	to	ADP
cjgl-2661	369	64	senator	senator	PROPN
cjgl-2661	369	65	reid	reid	PROPN
cjgl-2661	369	66	of	of	ADP
cjgl-2661	369	67	nevada	nevada	PROPN
cjgl-2661	369	68	(	(	PUNCT
cjgl-2661	369	69	a	a	DET
cjgl-2661	369	70	community	community	NOUN
cjgl-2661	369	71	property	property	NOUN
cjgl-2661	369	72	state	state	NOUN
cjgl-2661	369	73	that	that	PRON
cjgl-2661	369	74	created	create	VERB
cjgl-2661	369	75	rdps	rdp	NOUN
cjgl-2661	369	76	for	for	ADP
cjgl-2661	369	77	its	its	PRON
cjgl-2661	369	78	citizens	citizen	NOUN
cjgl-2661	369	79	effective	effective	ADJ
cjgl-2661	369	80	october	october	PROPN
cjgl-2661	369	81	1	1	NUM
cjgl-2661	369	82	,	,	PUNCT
cjgl-2661	369	83	2009	2009	NUM
cjgl-2661	369	84	)	)	PUNCT
cjgl-2661	369	85	,	,	PUNCT
cjgl-2661	369	86	the	the	DET
cjgl-2661	369	87	irs	irs	PROPN
cjgl-2661	369	88	,	,	PUNCT
cjgl-2661	369	89	also	also	ADV
cjgl-2661	369	90	citing	cite	VERB
cjgl-2661	369	91	poe	poe	PROPN
cjgl-2661	369	92	v.	v.	PROPN
cjgl-2661	369	93	seaborn	seaborn	PROPN
cjgl-2661	369	94	,	,	PUNCT
cjgl-2661	369	95	stated	state	VERB
cjgl-2661	369	96	,	,	PUNCT
cjgl-2661	369	97	"	"	PUNCT
cjgl-2661	369	98	effective	effective	ADJ
cjgl-2661	369	99	october	october	PROPN
cjgl-2661	369	100	1	1	NUM
cjgl-2661	369	101	,	,	PUNCT
cjgl-2661	369	102	2009	2009	NUM
cjgl-2661	369	103	,	,	PUNCT
cjgl-2661	369	104	a	a	DET
cjgl-2661	369	105	nevada	nevada	PROPN
cjgl-2661	369	106	registered	register	VERB
cjgl-2661	369	107	domestic	domestic	ADJ
cjgl-2661	369	108	partner	partner	NOUN
cjgl-2661	369	109	must	must	AUX
cjgl-2661	369	110	report	report	VERB
cjgl-2661	369	111	one	one	NUM
cjgl-2661	369	112	-	-	PUNCT
cjgl-2661	369	113	half	half	NOUN
cjgl-2661	369	114	of	of	ADP
cjgl-2661	369	115	the	the	DET
cjgl-2661	369	116	community	community	NOUN
cjgl-2661	369	117	income	income	NOUN
cjgl-2661	369	118	,	,	PUNCT
cjgl-2661	369	119	whether	whether	SCONJ
cjgl-2661	369	120	received	receive	VERB
cjgl-2661	369	121	in	in	ADP
cjgl-2661	369	122	the	the	DET
cjgl-2661	369	123	form	form	NOUN
cjgl-2661	369	124	of	of	ADP
cjgl-2661	369	125	compensation	compensation	NOUN
cjgl-2661	369	126	for	for	ADP
cjgl-2661	369	127	personal	personal	ADJ
cjgl-2661	369	128	services	service	NOUN
cjgl-2661	369	129	or	or	CCONJ
cjgl-2661	369	130	income	income	NOUN
cjgl-2661	369	131	from	from	ADP
cjgl-2661	369	132	property	property	NOUN
cjgl-2661	369	133	,	,	PUNCT
cjgl-2661	369	134	on	on	ADP
cjgl-2661	369	135	his	his	PRON
cjgl-2661	369	136	or	or	CCONJ
cjgl-2661	369	137	her	her	PRON
cjgl-2661	369	138	federal	federal	ADJ
cjgl-2661	369	139	income	income	NOUN
cjgl-2661	369	140	tax	tax	NOUN
cjgl-2661	369	141	return	return	NOUN
cjgl-2661	369	142	.	.	PUNCT
cjgl-2661	370	1	"58	"58	PROPN
cjgl-2661	371	1	after	after	ADP
cjgl-2661	371	2	the	the	DET
cjgl-2661	371	3	irs	irs	PROPN
cjgl-2661	371	4	's	's	PART
cjgl-2661	371	5	change	change	NOUN
cjgl-2661	371	6	in	in	ADP
cjgl-2661	371	7	its	its	PRON
cjgl-2661	371	8	position	position	NOUN
cjgl-2661	371	9	,	,	PUNCT
cjgl-2661	371	10	california	california	PROPN
cjgl-2661	371	11	's	's	PART
cjgl-2661	371	12	senator	senator	NOUN
cjgl-2661	371	13	boxer	boxer	NOUN
cjgl-2661	371	14	complained	complain	VERB
cjgl-2661	371	15	to	to	ADP
cjgl-2661	371	16	the	the	DET
cjgl-2661	371	17	irs	irs	PROPN
cjgl-2661	371	18	of	of	ADP
cjgl-2661	371	19	the	the	DET
cjgl-2661	371	20	lack	lack	NOUN
cjgl-2661	371	21	of	of	ADP
cjgl-2661	371	22	federal	federal	ADJ
cjgl-2661	371	23	guidance	guidance	NOUN
cjgl-2661	371	24	on	on	ADP
cjgl-2661	371	25	how	how	SCONJ
cjgl-2661	371	26	federal	federal	ADJ
cjgl-2661	371	27	income	income	NOUN
cjgl-2661	371	28	tax	tax	NOUN
cjgl-2661	371	29	returns	return	NOUN
cjgl-2661	371	30	for	for	ADP
cjgl-2661	371	31	2010	2010	NUM
cjgl-2661	371	32	should	should	AUX
cjgl-2661	371	33	incorporate	incorporate	VERB
cjgl-2661	371	34	the	the	DET
cjgl-2661	371	35	california	california	PROPN
cjgl-2661	371	36	rdp	rdp	PROPN
cjgl-2661	371	37	community	community	NOUN
cjgl-2661	371	38	income	income	NOUN
cjgl-2661	371	39	split	split	NOUN
cjgl-2661	371	40	.	.	PUNCT
cjgl-2661	372	1	in	in	ADP
cjgl-2661	372	2	response	response	NOUN
cjgl-2661	372	3	,	,	PUNCT
cjgl-2661	372	4	on	on	ADP
cjgl-2661	372	5	july	july	PROPN
cjgl-2661	372	6	27	27	NUM
cjgl-2661	372	7	,	,	PUNCT
cjgl-2661	372	8	2011	2011	NUM
cjgl-2661	372	9	,	,	PUNCT
cjgl-2661	372	10	the	the	DET
cjgl-2661	372	11	irs	irs	PROPN
cjgl-2661	372	12	wrote	write	VERB
cjgl-2661	372	13	her	she	PRON
cjgl-2661	372	14	,	,	PUNCT
cjgl-2661	372	15	stating	state	VERB
cjgl-2661	372	16	,	,	PUNCT
cjgl-2661	372	17	in	in	ADP
cjgl-2661	372	18	part	part	NOUN
cjgl-2661	372	19	:	:	PUNCT
cjgl-2661	372	20	the	the	DET
cjgl-2661	372	21	irs	irs	PROPN
cjgl-2661	372	22	is	be	AUX
cjgl-2661	372	23	aware	aware	ADJ
cjgl-2661	372	24	that	that	SCONJ
cjgl-2661	372	25	the	the	DET
cjgl-2661	372	26	extension	extension	NOUN
cjgl-2661	372	27	of	of	ADP
cjgl-2661	372	28	community	community	NOUN
cjgl-2661	372	29	property	property	NOUN
cjgl-2661	372	30	laws	law	NOUN
cjgl-2661	372	31	to	to	ADP
cjgl-2661	372	32	registered	register	VERB
cjgl-2661	372	33	domestic	domestic	ADJ
cjgl-2661	372	34	partners	partner	NOUN
cjgl-2661	372	35	in	in	ADP
cjgl-2661	372	36	california	california	PROPN
cjgl-2661	372	37	has	have	AUX
cjgl-2661	372	38	caused	cause	VERB
cjgl-2661	372	39	some	some	DET
cjgl-2661	372	40	taxpayers	taxpayer	NOUN
cjgl-2661	372	41	to	to	PART
cjgl-2661	372	42	incur	incur	VERB
cjgl-2661	372	43	increased	increase	VERB
cjgl-2661	372	44	tax	tax	NOUN
cjgl-2661	372	45	return	return	NOUN
cjgl-2661	372	46	preparation	preparation	NOUN
cjgl-2661	372	47	fees	fee	NOUN
cjgl-2661	372	48	and	and	CCONJ
cjgl-2661	372	49	has	have	AUX
cjgl-2661	372	50	raised	raise	VERB
cjgl-2661	372	51	some	some	DET
cjgl-2661	372	52	additional	additional	ADJ
cjgl-2661	372	53	legal	legal	ADJ
cjgl-2661	372	54	and	and	CCONJ
cjgl-2661	372	55	compliance	compliance	NOUN
cjgl-2661	372	56	issues	issue	NOUN
cjgl-2661	372	57	.	.	PUNCT
cjgl-2661	373	1	the	the	DET
cjgl-2661	373	2	irs	irs	PROPN
cjgl-2661	373	3	is	be	AUX
cjgl-2661	373	4	currently	currently	ADV
cjgl-2661	373	5	reviewing	review	VERB
cjgl-2661	373	6	these	these	DET
cjgl-2661	373	7	issues	issue	NOUN
cjgl-2661	373	8	and	and	CCONJ
cjgl-2661	373	9	considering	consider	VERB
cjgl-2661	373	10	how	how	SCONJ
cjgl-2661	373	11	best	good	ADJ
cjgl-2661	373	12	to	to	PART
cjgl-2661	373	13	ensure	ensure	VERB
cjgl-2661	373	14	that	that	SCONJ
cjgl-2661	373	15	registered	register	VERB
cjgl-2661	373	16	domestic	domestic	ADJ
cjgl-2661	373	17	partners	partner	NOUN
cjgl-2661	373	18	receive	receive	VERB
cjgl-2661	373	19	the	the	DET
cjgl-2661	373	20	information	information	NOUN
cjgl-2661	373	21	they	they	PRON
cjgl-2661	373	22	need	need	VERB
cjgl-2661	373	23	to	to	PART
cjgl-2661	373	24	timely	timely	ADV
cjgl-2661	373	25	and	and	CCONJ
cjgl-2661	373	26	accurately	accurately	ADV
cjgl-2661	373	27	complete	complete	VERB
cjgl-2661	373	28	their	their	PRON
cjgl-2661	373	29	federal	federal	ADJ
cjgl-2661	373	30	income	income	NOUN
cjgl-2661	373	31	tax	tax	NOUN
cjgl-2661	373	32	returns.5	returns.5	PROPN
cjgl-2661	373	33	9	9	NUM
cjgl-2661	373	34	thereafter	thereafter	ADV
cjgl-2661	373	35	,	,	PUNCT
cjgl-2661	373	36	on	on	ADP
cjgl-2661	373	37	september	september	PROPN
cjgl-2661	373	38	16	16	NUM
cjgl-2661	373	39	,	,	PUNCT
cjgl-2661	373	40	2011	2011	NUM
cjgl-2661	373	41	,	,	PUNCT
cjgl-2661	373	42	the	the	DET
cjgl-2661	373	43	irs	irs	PROPN
cjgl-2661	373	44	posted	post	VERB
cjgl-2661	373	45	to	to	ADP
cjgl-2661	373	46	its	its	PRON
cjgl-2661	373	47	website	website	NOUN
cjgl-2661	373	48	a	a	DET
cjgl-2661	373	49	series	series	NOUN
cjgl-2661	373	50	of	of	ADP
cjgl-2661	373	51	nineteen	nineteen	NUM
cjgl-2661	373	52	questions	question	NOUN
cjgl-2661	373	53	and	and	CCONJ
cjgl-2661	373	54	answers	answer	NOUN
cjgl-2661	373	55	(	(	PUNCT
cjgl-2661	373	56	"	"	PUNCT
cjgl-2661	373	57	q	q	X
cjgl-2661	373	58	&	&	CCONJ
cjgl-2661	373	59	as	as	ADP
cjgl-2661	373	60	"	"	PUNCT
cjgl-2661	373	61	)	)	PUNCT
cjgl-2661	373	62	about	about	ADP
cjgl-2661	373	63	reporting	report	VERB
cjgl-2661	373	64	the	the	DET
cjgl-2661	373	65	community	community	NOUN
cjgl-2661	373	66	income	income	NOUN
cjgl-2661	373	67	split	split	NOUN
cjgl-2661	373	68	of	of	ADP
cjgl-2661	373	69	rdps	rdp	NOUN
cjgl-2661	373	70	in	in	ADP
cjgl-2661	373	71	california	california	PROPN
cjgl-2661	373	72	and	and	CCONJ
cjgl-2661	373	73	nevada	nevada	PROPN
cjgl-2661	373	74	.	.	PUNCT
cjgl-2661	374	1	the	the	DET
cjgl-2661	374	2	q	q	PROPN
cjgl-2661	374	3	&	&	CCONJ
cjgl-2661	374	4	as	as	ADV
cjgl-2661	374	5	also	also	ADV
cjgl-2661	374	6	stated	state	VERB
cjgl-2661	374	7	that	that	SCONJ
cjgl-2661	374	8	identical	identical	ADJ
cjgl-2661	374	9	rules	rule	NOUN
cjgl-2661	374	10	applied	apply	VERB
cjgl-2661	374	11	to	to	ADP
cjgl-2661	374	12	washington	washington	PROPN
cjgl-2661	374	13	the	the	DET
cjgl-2661	374	14	irs	irs	PROPN
cjgl-2661	374	15	made	make	VERB
cjgl-2661	374	16	compliance	compliance	NOUN
cjgl-2661	374	17	with	with	ADP
cjgl-2661	374	18	its	its	PRON
cjgl-2661	374	19	ruling	ruling	NOUN
cjgl-2661	374	20	for	for	ADP
cjgl-2661	374	21	the	the	DET
cjgl-2661	374	22	earlier	early	ADJ
cjgl-2661	374	23	tax	tax	NOUN
cjgl-2661	374	24	years	year	NOUN
cjgl-2661	374	25	voluntary	voluntary	ADJ
cjgl-2661	374	26	.	.	PUNCT
cjgl-2661	375	1	57	57	NUM
cjgl-2661	375	2	dennis	dennis	PROPN
cjgl-2661	375	3	j.	j.	PROPN
cjgl-2661	375	4	ventry	ventry	PROPN
cjgl-2661	375	5	,	,	PUNCT
cjgl-2661	375	6	jr	jr	PROPN
cjgl-2661	375	7	.	.	PROPN
cjgl-2661	375	8	,	,	PUNCT
cjgl-2661	375	9	saving	save	VERB
cjgl-2661	375	10	seaborn	seaborn	PROPN
cjgl-2661	375	11	:	:	PUNCT
cjgl-2661	375	12	ownership	ownership	NOUN
cjgl-2661	375	13	not	not	PART
cjgl-2661	375	14	marriage	marriage	NOUN
cjgl-2661	375	15	as	as	ADP
cjgl-2661	375	16	the	the	DET
cjgl-2661	375	17	basis	basis	NOUN
cjgl-2661	375	18	of	of	ADP
cjgl-2661	375	19	family	family	NOUN
cjgl-2661	375	20	taxation	taxation	NOUN
cjgl-2661	375	21	,	,	PUNCT
cjgl-2661	375	22	86	86	NUM
cjgl-2661	375	23	ind	ind	NOUN
cjgl-2661	375	24	.	.	PUNCT
cjgl-2661	376	1	l.j	l.j	PROPN
cjgl-2661	376	2	.	.	PROPN
cjgl-2661	376	3	1459	1459	NUM
cjgl-2661	376	4	(	(	PUNCT
cjgl-2661	376	5	2011	2011	NUM
cjgl-2661	376	6	)	)	PUNCT
cjgl-2661	376	7	.	.	PUNCT
cjgl-2661	377	1	58	58	NUM
cjgl-2661	377	2	irs	irs	PROPN
cjgl-2661	377	3	addresses	address	NOUN
cjgl-2661	377	4	requirement	requirement	NOUN
cjgl-2661	377	5	that	that	SCONJ
cjgl-2661	377	6	nevada	nevada	PROPN
cjgl-2661	377	7	registered	register	VERB
cjgl-2661	377	8	domestic	domestic	ADJ
cjgl-2661	377	9	partners	partner	NOUN
cjgl-2661	377	10	report	report	VERB
cjgl-2661	377	11	half	half	NOUN
cjgl-2661	377	12	of	of	ADP
cjgl-2661	377	13	community	community	NOUN
cjgl-2661	377	14	income	income	NOUN
cjgl-2661	377	15	,	,	PUNCT
cjgl-2661	377	16	2011	2011	NUM
cjgl-2661	377	17	tax	tax	NOUN
cjgl-2661	377	18	notes	note	NOUN
cjgl-2661	377	19	today	today	NOUN
cjgl-2661	377	20	195	195	NUM
cjgl-2661	377	21	-	-	SYM
cjgl-2661	377	22	19	19	NUM
cjgl-2661	377	23	(	(	PUNCT
cjgl-2661	377	24	oct	oct	PROPN
cjgl-2661	377	25	.	.	PROPN
cjgl-2661	377	26	7	7	NUM
cjgl-2661	377	27	,	,	PUNCT
cjgl-2661	377	28	2011	2011	NUM
cjgl-2661	377	29	)	)	PUNCT
cjgl-2661	377	30	.	.	PUNCT
cjgl-2661	378	1	59	59	NUM
cjgl-2661	378	2	irs	irs	PROPN
cjgl-2661	378	3	explains	explain	VERB
cjgl-2661	378	4	how	how	SCONJ
cjgl-2661	378	5	domestic	domestic	ADJ
cjgl-2661	378	6	partners	partner	NOUN
cjgl-2661	378	7	in	in	ADP
cjgl-2661	378	8	california	california	PROPN
cjgl-2661	378	9	should	should	AUX
cjgl-2661	378	10	report	report	VERB
cjgl-2661	378	11	community	community	NOUN
cjgl-2661	378	12	income	income	NOUN
cjgl-2661	378	13	,	,	PUNCT
cjgl-2661	378	14	2011	2011	NUM
cjgl-2661	378	15	tax	tax	NOUN
cjgl-2661	378	16	notes	note	NOUN
cjgl-2661	378	17	today	today	NOUN
cjgl-2661	378	18	195	195	NUM
cjgl-2661	378	19	-	-	SYM
cjgl-2661	378	20	24	24	NUM
cjgl-2661	378	21	(	(	PUNCT
cjgl-2661	378	22	oct	oct	PROPN
cjgl-2661	378	23	.	.	PROPN
cjgl-2661	378	24	7	7	NUM
cjgl-2661	378	25	,	,	PUNCT
cjgl-2661	378	26	2011	2011	NUM
cjgl-2661	378	27	)	)	PUNCT
cjgl-2661	378	28	.	.	PUNCT
cjgl-2661	379	1	24.1	24.1	NUM
cjgl-2661	379	2	45	45	NUM
cjgl-2661	379	3	columbia	columbia	PROPN
cjgl-2661	379	4	journal	journal	NOUN
cjgl-2661	379	5	of	of	ADP
cjgl-2661	379	6	gender	gender	NOUN
cjgl-2661	379	7	and	and	CCONJ
cjgl-2661	379	8	law	law	NOUN
cjgl-2661	379	9	state	state	NOUN
cjgl-2661	379	10	rdps	rdp	NOUN
cjgl-2661	379	11	beginning	begin	VERB
cjgl-2661	379	12	june	june	PROPN
cjgl-2661	379	13	12	12	NUM
cjgl-2661	379	14	,	,	PUNCT
cjgl-2661	379	15	2008	2008	NUM
cjgl-2661	379	16	,	,	PUNCT
cjgl-2661	379	17	the	the	DET
cjgl-2661	379	18	effective	effective	ADJ
cjgl-2661	379	19	date	date	NOUN
cjgl-2661	379	20	of	of	ADP
cjgl-2661	379	21	the	the	DET
cjgl-2661	379	22	passage	passage	NOUN
cjgl-2661	379	23	of	of	ADP
cjgl-2661	379	24	that	that	DET
cjgl-2661	379	25	state	state	NOUN
cjgl-2661	379	26	's	's	PART
cjgl-2661	379	27	rdp	rdp	ADJ
cjgl-2661	379	28	law	law	NOUN
cjgl-2661	379	29	.	.	PUNCT
cjgl-2661	380	1	the	the	DET
cjgl-2661	380	2	q	q	PROPN
cjgl-2661	380	3	&	&	CCONJ
cjgl-2661	380	4	as	as	ADV
cjgl-2661	380	5	addressed	address	VERB
cjgl-2661	380	6	at	at	ADV
cjgl-2661	380	7	least	least	ADV
cjgl-2661	380	8	one	one	NUM
cjgl-2661	380	9	basic	basic	ADJ
cjgl-2661	380	10	issue	issue	NOUN
cjgl-2661	380	11	of	of	ADP
cjgl-2661	380	12	same	same	ADJ
cjgl-2661	380	13	-	-	PUNCT
cjgl-2661	380	14	sex	sex	NOUN
cjgl-2661	380	15	rdp	rdp	ADJ
cjgl-2661	380	16	partners	partner	NOUN
cjgl-2661	380	17	and	and	CCONJ
cjgl-2661	380	18	married	married	ADJ
cjgl-2661	380	19	couples	couple	NOUN
cjgl-2661	380	20	,	,	PUNCT
cjgl-2661	380	21	stating	state	VERB
cjgl-2661	380	22	,	,	PUNCT
cjgl-2661	380	23	"	"	PUNCT
cjgl-2661	380	24	registered	register	VERB
cjgl-2661	380	25	domestic	domestic	ADJ
cjgl-2661	380	26	partners	partner	NOUN
cjgl-2661	380	27	can	can	AUX
cjgl-2661	380	28	not	not	PART
cjgl-2661	380	29	file	file	VERB
cjgl-2661	380	30	using	use	VERB
cjgl-2661	380	31	a	a	DET
cjgl-2661	380	32	married	married	ADJ
cjgl-2661	380	33	filing	filing	NOUN
cjgl-2661	380	34	separately	separately	ADV
cjgl-2661	380	35	or	or	CCONJ
cjgl-2661	380	36	jointly	jointly	ADV
cjgl-2661	380	37	filing	file	VERB
cjgl-2661	380	38	status	status	NOUN
cjgl-2661	380	39	,	,	PUNCT
cjgl-2661	380	40	because	because	SCONJ
cjgl-2661	380	41	they	they	PRON
cjgl-2661	380	42	are	be	AUX
cjgl-2661	380	43	not	not	PART
cjgl-2661	380	44	spouses	spouse	NOUN
cjgl-2661	380	45	as	as	SCONJ
cjgl-2661	380	46	defined	define	VERB
cjgl-2661	380	47	by	by	ADP
cjgl-2661	380	48	federal	federal	ADJ
cjgl-2661	380	49	law	law	NOUN
cjgl-2661	380	50	.	.	PUNCT
cjgl-2661	381	1	likewise	likewise	ADV
cjgl-2661	381	2	,	,	PUNCT
cjgl-2661	381	3	same	same	ADJ
cjgl-2661	381	4	-	-	PUNCT
cjgl-2661	381	5	sex	sex	NOUN
cjgl-2661	381	6	partners	partner	NOUN
cjgl-2661	381	7	who	who	PRON
cjgl-2661	381	8	are	be	AUX
cjgl-2661	381	9	married	married	ADJ
cjgl-2661	381	10	under	under	ADP
cjgl-2661	381	11	state	state	NOUN
cjgl-2661	381	12	law	law	NOUN
cjgl-2661	381	13	may	may	AUX
cjgl-2661	381	14	not	not	PART
cjgl-2661	381	15	file	file	VERB
cjgl-2661	381	16	using	use	VERB
cjgl-2661	381	17	a	a	DET
cjgl-2661	381	18	'	'	PUNCT
cjgl-2661	381	19	married	married	ADJ
cjgl-2661	381	20	filing	file	VERB
cjgl-2661	381	21	separately	separately	ADV
cjgl-2661	381	22	'	'	PUNCT
cjgl-2661	381	23	or	or	CCONJ
cjgl-2661	381	24	joint	joint	ADJ
cjgl-2661	381	25	filing	filing	NOUN
cjgl-2661	381	26	status	status	NOUN
cjgl-2661	381	27	because	because	SCONJ
cjgl-2661	381	28	federal	federal	ADJ
cjgl-2661	381	29	law	law	NOUN
cjgl-2661	381	30	does	do	AUX
cjgl-2661	381	31	not	not	PART
cjgl-2661	381	32	treat	treat	VERB
cjgl-2661	381	33	same	same	ADJ
cjgl-2661	381	34	-	-	PUNCT
cjgl-2661	381	35	sex	sex	NOUN
cjgl-2661	381	36	partners	partner	NOUN
cjgl-2661	381	37	as	as	ADP
cjgl-2661	381	38	spouses	spouse	NOUN
cjgl-2661	381	39	.	.	PUNCT
cjgl-2661	382	1	"	"	PUNCT
cjgl-2661	382	2	"	"	PUNCT
cjgl-2661	382	3	neither	neither	CCONJ
cjgl-2661	382	4	washington	washington	PROPN
cjgl-2661	382	5	nor	nor	CCONJ
cjgl-2661	382	6	nevada	nevada	PROPN
cjgl-2661	382	7	has	have	VERB
cjgl-2661	382	8	a	a	DET
cjgl-2661	382	9	state	state	NOUN
cjgl-2661	382	10	net	net	ADJ
cjgl-2661	382	11	income	income	NOUN
cjgl-2661	382	12	tax	tax	NOUN
cjgl-2661	382	13	,	,	PUNCT
cjgl-2661	382	14	so	so	SCONJ
cjgl-2661	382	15	the	the	DET
cjgl-2661	382	16	issues	issue	NOUN
cjgl-2661	382	17	presented	present	VERB
cjgl-2661	382	18	by	by	ADP
cjgl-2661	382	19	the	the	DET
cjgl-2661	382	20	interaction	interaction	NOUN
cjgl-2661	382	21	of	of	ADP
cjgl-2661	382	22	community	community	NOUN
cjgl-2661	382	23	property	property	NOUN
cjgl-2661	382	24	divisions	division	NOUN
cjgl-2661	382	25	and	and	CCONJ
cjgl-2661	382	26	state	state	NOUN
cjgl-2661	382	27	income	income	NOUN
cjgl-2661	382	28	taxation	taxation	NOUN
cjgl-2661	382	29	of	of	ADP
cjgl-2661	382	30	same	same	ADJ
cjgl-2661	382	31	-	-	PUNCT
cjgl-2661	382	32	sex	sex	NOUN
cjgl-2661	382	33	couples	couple	NOUN
cjgl-2661	382	34	do	do	AUX
cjgl-2661	382	35	not	not	PART
cjgl-2661	382	36	impact	impact	VERB
cjgl-2661	382	37	citizens	citizen	NOUN
cjgl-2661	382	38	of	of	ADP
cjgl-2661	382	39	those	those	DET
cjgl-2661	382	40	states	state	NOUN
cjgl-2661	382	41	.	.	PUNCT
cjgl-2661	383	1	while	while	SCONJ
cjgl-2661	383	2	it	it	PRON
cjgl-2661	383	3	is	be	AUX
cjgl-2661	383	4	laudable	laudable	ADJ
cjgl-2661	383	5	that	that	SCONJ
cjgl-2661	383	6	,	,	PUNCT
cjgl-2661	383	7	under	under	ADP
cjgl-2661	383	8	obama	obama	NOUN
cjgl-2661	383	9	,	,	PUNCT
cjgl-2661	383	10	the	the	DET
cjgl-2661	383	11	irs	irs	PROPN
cjgl-2661	383	12	has	have	AUX
cjgl-2661	383	13	finally	finally	ADV
cjgl-2661	383	14	given	give	VERB
cjgl-2661	383	15	some	some	DET
cjgl-2661	383	16	guidance	guidance	NOUN
cjgl-2661	383	17	to	to	ADP
cjgl-2661	383	18	same	same	ADJ
cjgl-2661	383	19	-	-	PUNCT
cjgl-2661	383	20	sex	sex	NOUN
cjgl-2661	383	21	couples	couple	NOUN
cjgl-2661	383	22	and	and	CCONJ
cjgl-2661	383	23	has	have	AUX
cjgl-2661	383	24	agreed	agree	VERB
cjgl-2661	383	25	to	to	PART
cjgl-2661	383	26	recognize	recognize	VERB
cjgl-2661	383	27	community	community	NOUN
cjgl-2661	383	28	property	property	NOUN
cjgl-2661	383	29	division	division	NOUN
cjgl-2661	383	30	for	for	ADP
cjgl-2661	383	31	such	such	ADJ
cjgl-2661	383	32	couples	couple	NOUN
cjgl-2661	383	33	in	in	ADP
cjgl-2661	383	34	computing	compute	VERB
cjgl-2661	383	35	their	their	PRON
cjgl-2661	383	36	federal	federal	ADJ
cjgl-2661	383	37	income	income	NOUN
cjgl-2661	383	38	taxes	taxis	NOUN
cjgl-2661	383	39	,	,	PUNCT
cjgl-2661	383	40	this	this	PRON
cjgl-2661	383	41	does	do	VERB
cjgl-2661	383	42	very	very	ADV
cjgl-2661	383	43	little	little	ADJ
cjgl-2661	383	44	to	to	PART
cjgl-2661	383	45	help	help	VERB
cjgl-2661	383	46	same	same	ADJ
cjgl-2661	383	47	-	-	PUNCT
cjgl-2661	383	48	sex	sex	NOUN
cjgl-2661	383	49	couples	couple	NOUN
cjgl-2661	383	50	and	and	CCONJ
cjgl-2661	383	51	states	state	NOUN
cjgl-2661	383	52	deal	deal	VERB
cjgl-2661	383	53	with	with	ADP
cjgl-2661	383	54	the	the	DET
cjgl-2661	383	55	state	state	NOUN
cjgl-2661	383	56	income	income	NOUN
cjgl-2661	383	57	tax	tax	NOUN
cjgl-2661	383	58	problems	problem	NOUN
cjgl-2661	383	59	associated	associate	VERB
cjgl-2661	383	60	with	with	ADP
cjgl-2661	383	61	the	the	DET
cjgl-2661	383	62	existence	existence	NOUN
cjgl-2661	383	63	of	of	ADP
cjgl-2661	383	64	doma	doma	NOUN
cjgl-2661	383	65	.	.	PUNCT
cjgl-2661	384	1	we	we	PRON
cjgl-2661	384	2	will	will	AUX
cjgl-2661	384	3	discuss	discuss	VERB
cjgl-2661	384	4	these	these	DET
cjgl-2661	384	5	state	state	NOUN
cjgl-2661	384	6	problems	problem	NOUN
cjgl-2661	384	7	in	in	ADP
cjgl-2661	384	8	the	the	DET
cjgl-2661	384	9	next	next	ADJ
cjgl-2661	384	10	section	section	NOUN
cjgl-2661	384	11	.	.	PUNCT
cjgl-2661	385	1	d.	d.	PROPN
cjgl-2661	385	2	doma	doma	PROPN
cjgl-2661	385	3	interferes	interfere	VERB
cjgl-2661	385	4	with	with	ADP
cjgl-2661	385	5	the	the	DET
cjgl-2661	385	6	state	state	NOUN
cjgl-2661	385	7	income	income	NOUN
cjgl-2661	385	8	tax	tax	NOUN
cjgl-2661	385	9	goal	goal	NOUN
cjgl-2661	385	10	of	of	ADP
cjgl-2661	385	11	federal	federal	ADJ
cjgl-2661	385	12	conformity	conformity	NOUN
cjgl-2661	385	13	a	a	DET
cjgl-2661	385	14	state	state	NOUN
cjgl-2661	385	15	with	with	ADP
cjgl-2661	385	16	an	an	DET
cjgl-2661	385	17	income	income	NOUN
cjgl-2661	385	18	tax	tax	NOUN
cjgl-2661	385	19	that	that	PRON
cjgl-2661	385	20	adopts	adopt	VERB
cjgl-2661	385	21	either	either	CCONJ
cjgl-2661	385	22	same	same	ADJ
cjgl-2661	385	23	-	-	PUNCT
cjgl-2661	385	24	sex	sex	NOUN
cjgl-2661	385	25	marriage	marriage	NOUN
cjgl-2661	385	26	or	or	CCONJ
cjgl-2661	385	27	another	another	DET
cjgl-2661	385	28	legallyrecognized	legallyrecognized	ADJ
cjgl-2661	385	29	relationship	relationship	NOUN
cjgl-2661	385	30	intended	intend	VERB
cjgl-2661	385	31	to	to	PART
cjgl-2661	385	32	give	give	VERB
cjgl-2661	385	33	all	all	PRON
cjgl-2661	385	34	of	of	ADP
cjgl-2661	385	35	the	the	DET
cjgl-2661	385	36	attributes	attribute	NOUN
cjgl-2661	385	37	of	of	ADP
cjgl-2661	385	38	marriage	marriage	NOUN
cjgl-2661	385	39	(	(	PUNCT
cjgl-2661	385	40	but	but	CCONJ
cjgl-2661	385	41	for	for	SCONJ
cjgl-2661	385	42	the	the	DET
cjgl-2661	385	43	name)-that	name)-that	PROPN
cjgl-2661	385	44	is	be	AUX
cjgl-2661	385	45	,	,	PUNCT
cjgl-2661	385	46	civil	civil	ADJ
cjgl-2661	385	47	unions	union	NOUN
cjgl-2661	385	48	or	or	CCONJ
cjgl-2661	385	49	registered	register	VERB
cjgl-2661	385	50	domestic	domestic	ADJ
cjgl-2661	385	51	partnerships	partnership	NOUN
cjgl-2661	385	52	-	-	PUNCT
cjgl-2661	385	53	must	must	AUX
cjgl-2661	385	54	make	make	VERB
cjgl-2661	385	55	choices	choice	NOUN
cjgl-2661	385	56	among	among	ADP
cjgl-2661	385	57	three	three	NUM
cjgl-2661	385	58	policies	policy	NOUN
cjgl-2661	385	59	that	that	PRON
cjgl-2661	385	60	are	be	AUX
cjgl-2661	385	61	in	in	ADP
cjgl-2661	385	62	tension	tension	NOUN
cjgl-2661	385	63	:	:	PUNCT
cjgl-2661	385	64	(	(	PUNCT
cjgl-2661	385	65	1	1	X
cjgl-2661	385	66	)	)	PUNCT
cjgl-2661	385	67	same	same	ADJ
cjgl-2661	385	68	-	-	PUNCT
cjgl-2661	385	69	sex	sex	NOUN
cjgl-2661	385	70	relationships	relationship	NOUN
cjgl-2661	385	71	should	should	AUX
cjgl-2661	385	72	receive	receive	VERB
cjgl-2661	385	73	all	all	DET
cjgl-2661	385	74	the	the	DET
cjgl-2661	385	75	rights	right	NOUN
cjgl-2661	385	76	,	,	PUNCT
cjgl-2661	385	77	benefits	benefit	NOUN
cjgl-2661	385	78	,	,	PUNCT
cjgl-2661	385	79	duties	duty	NOUN
cjgl-2661	385	80	,	,	PUNCT
cjgl-2661	385	81	and	and	CCONJ
cjgl-2661	385	82	obligations	obligation	NOUN
cjgl-2661	385	83	of	of	ADP
cjgl-2661	385	84	marriage	marriage	NOUN
cjgl-2661	385	85	,	,	PUNCT
cjgl-2661	385	86	(	(	PUNCT
cjgl-2661	385	87	2	2	X
cjgl-2661	385	88	)	)	PUNCT
cjgl-2661	385	89	spouses	spouse	NOUN
cjgl-2661	385	90	should	should	AUX
cjgl-2661	385	91	have	have	VERB
cjgl-2661	385	92	the	the	DET
cjgl-2661	385	93	choice	choice	NOUN
cjgl-2661	385	94	to	to	PART
cjgl-2661	385	95	elect	elect	VERB
cjgl-2661	385	96	to	to	PART
cjgl-2661	385	97	file	file	VERB
cjgl-2661	385	98	"	"	PUNCT
cjgl-2661	385	99	married	married	ADJ
cjgl-2661	385	100	filing	filing	NOUN
cjgl-2661	385	101	jointly	jointly	ADV
cjgl-2661	385	102	"	"	PUNCT
cjgl-2661	385	103	returns	return	NOUN
cjgl-2661	385	104	,	,	PUNCT
cjgl-2661	385	105	and	and	CCONJ
cjgl-2661	385	106	(	(	PUNCT
cjgl-2661	385	107	3	3	X
cjgl-2661	385	108	)	)	PUNCT
cjgl-2661	385	109	state	state	NOUN
cjgl-2661	385	110	revenue	revenue	NOUN
cjgl-2661	385	111	departments	department	NOUN
cjgl-2661	385	112	should	should	AUX
cjgl-2661	385	113	piggyback	piggyback	VERB
cjgl-2661	385	114	as	as	ADV
cjgl-2661	385	115	much	much	ADV
cjgl-2661	385	116	as	as	ADP
cjgl-2661	385	117	possible	possible	ADJ
cjgl-2661	385	118	on	on	ADP
cjgl-2661	385	119	the	the	DET
cjgl-2661	385	120	irs	irs	PROPN
cjgl-2661	385	121	's	's	PART
cjgl-2661	385	122	approach	approach	NOUN
cjgl-2661	385	123	to	to	ADP
cjgl-2661	385	124	income	income	NOUN
cjgl-2661	385	125	tax	tax	NOUN
cjgl-2661	385	126	.	.	PUNCT
cjgl-2661	386	1	the	the	DET
cjgl-2661	386	2	first	first	ADJ
cjgl-2661	386	3	policy	policy	NOUN
cjgl-2661	386	4	flows	flow	VERB
cjgl-2661	386	5	from	from	ADP
cjgl-2661	386	6	principles	principle	NOUN
cjgl-2661	386	7	of	of	ADP
cjgl-2661	386	8	equality	equality	NOUN
cjgl-2661	386	9	and	and	CCONJ
cjgl-2661	386	10	fairness	fairness	NOUN
cjgl-2661	386	11	that	that	PRON
cjgl-2661	386	12	are	be	AUX
cjgl-2661	386	13	increasingly	increasingly	ADV
cjgl-2661	386	14	embraced	embrace	VERB
cjgl-2661	386	15	by	by	ADP
cjgl-2661	386	16	courts	court	NOUN
cjgl-2661	386	17	,	,	PUNCT
cjgl-2661	386	18	legislatures	legislature	NOUN
cjgl-2661	386	19	,	,	PUNCT
cjgl-2661	386	20	and	and	CCONJ
cjgl-2661	386	21	the	the	DET
cjgl-2661	386	22	american	american	ADJ
cjgl-2661	386	23	public	public	NOUN
cjgl-2661	386	24	with	with	ADP
cjgl-2661	386	25	respect	respect	NOUN
cjgl-2661	386	26	to	to	ADP
cjgl-2661	386	27	relationships	relationship	NOUN
cjgl-2661	386	28	60	60	NUM
cjgl-2661	386	29	questions	question	NOUN
cjgl-2661	386	30	and	and	CCONJ
cjgl-2661	386	31	answers	answer	NOUN
cjgl-2661	386	32	for	for	ADP
cjgl-2661	386	33	registered	register	VERB
cjgl-2661	386	34	domestic	domestic	ADJ
cjgl-2661	386	35	partners	partner	NOUN
cjgl-2661	386	36	in	in	ADP
cjgl-2661	386	37	community	community	NOUN
cjgl-2661	386	38	property	property	NOUN
cjgl-2661	386	39	states	state	NOUN
cjgl-2661	386	40	and	and	CCONJ
cjgl-2661	386	41	same	same	ADJ
cjgl-2661	386	42	-	-	PUNCT
cjgl-2661	386	43	sex	sex	NOUN
cjgl-2661	386	44	spouses	spouse	NOUN
cjgl-2661	386	45	in	in	ADP
cjgl-2661	386	46	california	california	PROPN
cjgl-2661	386	47	,	,	PUNCT
cjgl-2661	386	48	internal	internal	ADJ
cjgl-2661	386	49	revenue	revenue	NOUN
cjgl-2661	386	50	serv	serv	X
cjgl-2661	386	51	.	.	PUNCT
cjgl-2661	386	52	,	,	PUNCT
cjgl-2661	386	53	http://www.irs.gov/newsroom/article/o,,id=245869,00.html	http://www.irs.gov/newsroom/article/o,,id=245869,00.html	PUNCT
cjgl-2661	386	54	(	(	PUNCT
cjgl-2661	386	55	last	last	ADJ
cjgl-2661	386	56	visited	visit	VERB
cjgl-2661	386	57	mar	mar	PROPN
cjgl-2661	386	58	.	.	PROPN
cjgl-2661	386	59	3	3	NUM
cjgl-2661	386	60	,	,	PUNCT
cjgl-2661	386	61	2012	2012	NUM
cjgl-2661	386	62	)	)	PUNCT
cjgl-2661	386	63	.	.	PUNCT
cjgl-2661	387	1	46	46	NUM
cjgl-2661	387	2	24.1	24.1	NUM
cjgl-2661	387	3	columbia	columbia	PROPN
cjgl-2661	387	4	journal	journal	NOUN
cjgl-2661	387	5	of	of	ADP
cjgl-2661	387	6	gender	gender	NOUN
cjgl-2661	387	7	and	and	CCONJ
cjgl-2661	387	8	law	law	NOUN
cjgl-2661	387	9	between	between	ADP
cjgl-2661	387	10	people	people	NOUN
cjgl-2661	387	11	of	of	ADP
cjgl-2661	387	12	the	the	DET
cjgl-2661	387	13	same	same	ADJ
cjgl-2661	387	14	-	-	PUNCT
cjgl-2661	387	15	sex.6	sex.6	ADJ
cjgl-2661	387	16	1	1	NUM
cjgl-2661	387	17	the	the	DET
cjgl-2661	387	18	second	second	ADJ
cjgl-2661	387	19	policy	policy	NOUN
cjgl-2661	387	20	,	,	PUNCT
cjgl-2661	387	21	although	although	SCONJ
cjgl-2661	387	22	not	not	PART
cjgl-2661	387	23	the	the	DET
cjgl-2661	387	24	norm	norm	NOUN
cjgl-2661	387	25	internationally,62	internationally,62	NOUN
cjgl-2661	387	26	is	be	AUX
cjgl-2661	387	27	the	the	DET
cjgl-2661	387	28	preferred	preferred	ADJ
cjgl-2661	387	29	policy	policy	NOUN
cjgl-2661	387	30	choice	choice	NOUN
cjgl-2661	387	31	of	of	ADP
cjgl-2661	387	32	americans	americans	PROPN
cjgl-2661	387	33	,	,	PUNCT
cjgl-2661	387	34	who	who	PRON
cjgl-2661	387	35	seem	seem	VERB
cjgl-2661	387	36	to	to	PART
cjgl-2661	387	37	accept	accept	VERB
cjgl-2661	387	38	that	that	SCONJ
cjgl-2661	387	39	it	it	PRON
cjgl-2661	387	40	is	be	AUX
cjgl-2661	387	41	a	a	DET
cjgl-2661	387	42	right	right	NOUN
cjgl-2661	387	43	of	of	ADP
cjgl-2661	387	44	legal	legal	ADJ
cjgl-2661	387	45	spouses	spouse	NOUN
cjgl-2661	387	46	to	to	PART
cjgl-2661	387	47	be	be	AUX
cjgl-2661	387	48	able	able	ADJ
cjgl-2661	387	49	to	to	PART
cjgl-2661	387	50	file	file	VERB
cjgl-2661	387	51	their	their	PRON
cjgl-2661	387	52	taxes	taxis	NOUN
cjgl-2661	387	53	together	together	ADV
cjgl-2661	387	54	.	.	PUNCT
cjgl-2661	388	1	a	a	DET
cjgl-2661	388	2	state	state	NOUN
cjgl-2661	388	3	that	that	PRON
cjgl-2661	388	4	wants	want	VERB
cjgl-2661	388	5	to	to	PART
cjgl-2661	388	6	embrace	embrace	VERB
cjgl-2661	388	7	the	the	DET
cjgl-2661	388	8	second	second	ADJ
cjgl-2661	388	9	policy	policy	NOUN
cjgl-2661	388	10	by	by	ADP
cjgl-2661	388	11	retaining	retain	VERB
cjgl-2661	388	12	the	the	DET
cjgl-2661	388	13	four	four	NUM
cjgl-2661	388	14	filing	filing	NOUN
cjgl-2661	388	15	statuses	status	NOUN
cjgl-2661	388	16	of	of	ADP
cjgl-2661	388	17	single	single	ADJ
cjgl-2661	388	18	,	,	PUNCT
cjgl-2661	388	19	head	head	NOUN
cjgl-2661	388	20	of	of	ADP
cjgl-2661	388	21	household	household	NOUN
cjgl-2661	388	22	,	,	PUNCT
cjgl-2661	388	23	"	"	PUNCT
cjgl-2661	388	24	married	married	ADJ
cjgl-2661	388	25	filing	filing	NOUN
cjgl-2661	388	26	jointly	jointly	ADV
cjgl-2661	388	27	,	,	PUNCT
cjgl-2661	388	28	"	"	PUNCT
cjgl-2661	388	29	and	and	CCONJ
cjgl-2661	388	30	"	"	PUNCT
cjgl-2661	388	31	married	married	ADJ
cjgl-2661	388	32	filing	filing	NOUN
cjgl-2661	388	33	separately	separately	ADV
cjgl-2661	388	34	"	"	PUNCT
cjgl-2661	388	35	and	and	CCONJ
cjgl-2661	388	36	embrace	embrace	VERB
cjgl-2661	388	37	the	the	DET
cjgl-2661	388	38	first	first	ADJ
cjgl-2661	388	39	policy	policy	NOUN
cjgl-2661	388	40	by	by	ADP
cjgl-2661	388	41	recognizing	recognize	VERB
cjgl-2661	388	42	same	same	ADJ
cjgl-2661	388	43	-	-	PUNCT
cjgl-2661	388	44	sex	sex	NOUN
cjgl-2661	388	45	relationships	relationship	NOUN
cjgl-2661	388	46	will	will	AUX
cjgl-2661	388	47	,	,	PUNCT
cjgl-2661	388	48	because	because	SCONJ
cjgl-2661	388	49	of	of	ADP
cjgl-2661	388	50	doma	doma	NOUN
cjgl-2661	388	51	,	,	PUNCT
cjgl-2661	388	52	have	have	VERB
cjgl-2661	388	53	to	to	PART
cjgl-2661	388	54	give	give	VERB
cjgl-2661	388	55	up	up	ADP
cjgl-2661	388	56	on	on	ADP
cjgl-2661	388	57	the	the	DET
cjgl-2661	388	58	administrative	administrative	ADJ
cjgl-2661	388	59	convenience	convenience	NOUN
cjgl-2661	388	60	achieved	achieve	VERB
cjgl-2661	388	61	by	by	ADP
cjgl-2661	388	62	the	the	DET
cjgl-2661	388	63	third	third	ADJ
cjgl-2661	388	64	policy	policy	NOUN
cjgl-2661	388	65	.	.	PUNCT
cjgl-2661	389	1	in	in	ADP
cjgl-2661	389	2	other	other	ADJ
cjgl-2661	389	3	words	word	NOUN
cjgl-2661	389	4	,	,	PUNCT
cjgl-2661	389	5	the	the	DET
cjgl-2661	389	6	first	first	ADJ
cjgl-2661	389	7	two	two	NUM
cjgl-2661	389	8	policies	policy	NOUN
cjgl-2661	389	9	together	together	ADV
cjgl-2661	389	10	entail	entail	VERB
cjgl-2661	389	11	that	that	PRON
cjgl-2661	389	12	a	a	DET
cjgl-2661	389	13	state	state	NOUN
cjgl-2661	389	14	allow	allow	VERB
cjgl-2661	389	15	its	its	PRON
cjgl-2661	389	16	taxpayers	taxpayer	NOUN
cjgl-2661	389	17	in	in	ADP
cjgl-2661	389	18	recognized	recognize	VERB
cjgl-2661	389	19	same	same	ADJ
cjgl-2661	389	20	-	-	PUNCT
cjgl-2661	389	21	sex	sex	NOUN
cjgl-2661	389	22	relationship	relationship	NOUN
cjgl-2661	389	23	to	to	PART
cjgl-2661	389	24	file	file	VERB
cjgl-2661	389	25	state	state	NOUN
cjgl-2661	389	26	income	income	NOUN
cjgl-2661	389	27	taxes	taxis	NOUN
cjgl-2661	389	28	as	as	ADP
cjgl-2661	389	29	"	"	PUNCT
cjgl-2661	389	30	married	married	ADJ
cjgl-2661	389	31	filing	filing	NOUN
cjgl-2661	389	32	jointly	jointly	ADV
cjgl-2661	389	33	"	"	PUNCT
cjgl-2661	389	34	(	(	PUNCT
cjgl-2661	389	35	or	or	CCONJ
cjgl-2661	389	36	an	an	DET
cjgl-2661	389	37	equivalent	equivalent	ADJ
cjgl-2661	389	38	"	"	PUNCT
cjgl-2661	389	39	filing	file	VERB
cjgl-2661	389	40	jointly	jointly	ADV
cjgl-2661	389	41	"	"	PUNCT
cjgl-2661	389	42	status	status	NOUN
cjgl-2661	389	43	)	)	PUNCT
cjgl-2661	389	44	,	,	PUNCT
cjgl-2661	389	45	while	while	SCONJ
cjgl-2661	389	46	doma	doma	NOUN
cjgl-2661	389	47	requires	require	VERB
cjgl-2661	389	48	those	those	DET
cjgl-2661	389	49	same	same	ADJ
cjgl-2661	389	50	individuals	individual	NOUN
cjgl-2661	389	51	file	file	VERB
cjgl-2661	389	52	their	their	PRON
cjgl-2661	389	53	federal	federal	ADJ
cjgl-2661	389	54	income	income	NOUN
cjgl-2661	389	55	tax	tax	NOUN
cjgl-2661	389	56	returns	return	NOUN
cjgl-2661	389	57	as	as	ADP
cjgl-2661	389	58	single	single	ADJ
cjgl-2661	389	59	or	or	CCONJ
cjgl-2661	389	60	head	head	NOUN
cjgl-2661	389	61	of	of	ADP
cjgl-2661	389	62	household	household	NOUN
cjgl-2661	389	63	.	.	PUNCT
cjgl-2661	390	1	further	far	ADV
cjgl-2661	390	2	,	,	PUNCT
cjgl-2661	390	3	while	while	SCONJ
cjgl-2661	390	4	the	the	DET
cjgl-2661	390	5	differences	difference	NOUN
cjgl-2661	390	6	between	between	ADP
cjgl-2661	390	7	the	the	DET
cjgl-2661	390	8	federal	federal	ADJ
cjgl-2661	390	9	and	and	CCONJ
cjgl-2661	390	10	state	state	NOUN
cjgl-2661	390	11	returns	return	NOUN
cjgl-2661	390	12	will	will	AUX
cjgl-2661	390	13	cause	cause	VERB
cjgl-2661	390	14	extra	extra	ADJ
cjgl-2661	390	15	complexity	complexity	NOUN
cjgl-2661	390	16	and	and	CCONJ
cjgl-2661	390	17	expense	expense	NOUN
cjgl-2661	390	18	in	in	ADP
cjgl-2661	390	19	the	the	DET
cjgl-2661	390	20	administration	administration	NOUN
cjgl-2661	390	21	of	of	ADP
cjgl-2661	390	22	state	state	NOUN
cjgl-2661	390	23	income	income	NOUN
cjgl-2661	390	24	taxes	taxis	NOUN
cjgl-2661	390	25	,	,	PUNCT
cjgl-2661	390	26	the	the	DET
cjgl-2661	390	27	system	system	NOUN
cjgl-2661	390	28	adopted	adopt	VERB
cjgl-2661	390	29	will	will	AUX
cjgl-2661	390	30	also	also	ADV
cjgl-2661	390	31	likely	likely	ADV
cjgl-2661	390	32	cause	cause	VERB
cjgl-2661	390	33	additional	additional	ADJ
cjgl-2661	390	34	expenses	expense	NOUN
cjgl-2661	390	35	to	to	ADP
cjgl-2661	390	36	same	same	ADJ
cjgl-2661	390	37	-	-	PUNCT
cjgl-2661	390	38	sex	sex	NOUN
cjgl-2661	390	39	taxpayers	taxpayer	NOUN
cjgl-2661	390	40	in	in	ADP
cjgl-2661	390	41	attempting	attempt	VERB
cjgl-2661	390	42	to	to	PART
cjgl-2661	390	43	comply	comply	VERB
cjgl-2661	390	44	with	with	ADP
cjgl-2661	390	45	the	the	DET
cjgl-2661	390	46	state	state	NOUN
cjgl-2661	390	47	's	's	PART
cjgl-2661	390	48	income	income	NOUN
cjgl-2661	390	49	tax	tax	NOUN
cjgl-2661	390	50	laws	law	NOUN
cjgl-2661	390	51	-	-	PUNCT
cjgl-2661	390	52	expenses	expense	NOUN
cjgl-2661	390	53	that	that	SCONJ
cjgl-2661	390	54	different	different	ADJ
cjgl-2661	390	55	-	-	PUNCT
cjgl-2661	390	56	sex	sex	NOUN
cjgl-2661	390	57	couples	couple	NOUN
cjgl-2661	390	58	do	do	AUX
cjgl-2661	390	59	not	not	PART
cjgl-2661	390	60	bear	bear	VERB
cjgl-2661	390	61	.	.	PUNCT
cjgl-2661	391	1	commercial	commercial	ADJ
cjgl-2661	391	2	tax	tax	NOUN
cjgl-2661	391	3	preparers	preparer	NOUN
cjgl-2661	391	4	will	will	AUX
cjgl-2661	391	5	have	have	VERB
cjgl-2661	391	6	to	to	PART
cjgl-2661	391	7	spend	spend	VERB
cjgl-2661	391	8	additional	additional	ADJ
cjgl-2661	391	9	time	time	NOUN
cjgl-2661	391	10	(	(	PUNCT
cjgl-2661	391	11	and	and	CCONJ
cjgl-2661	391	12	will	will	AUX
cjgl-2661	391	13	no	no	ADV
cjgl-2661	391	14	doubt	doubt	ADV
cjgl-2661	391	15	end	end	VERB
cjgl-2661	391	16	up	up	ADP
cjgl-2661	391	17	making	make	VERB
cjgl-2661	391	18	more	more	ADJ
cjgl-2661	391	19	mistakes	mistake	NOUN
cjgl-2661	391	20	)	)	PUNCT
cjgl-2661	391	21	"	"	PUNCT
cjgl-2661	391	22	in	in	ADP
cjgl-2661	391	23	adjusting	adjust	VERB
cjgl-2661	391	24	items	item	NOUN
cjgl-2661	391	25	between	between	ADP
cjgl-2661	391	26	federal	federal	ADJ
cjgl-2661	391	27	and	and	CCONJ
cjgl-2661	391	28	state	state	NOUN
cjgl-2661	391	29	returns	return	NOUN
cjgl-2661	391	30	using	use	VERB
cjgl-2661	391	31	different	different	ADJ
cjgl-2661	391	32	filing	filing	NOUN
cjgl-2661	391	33	statuses	status	NOUN
cjgl-2661	391	34	-	-	PUNCT
cjgl-2661	391	35	particularly	particularly	ADV
cjgl-2661	391	36	as	as	ADP
cjgl-2661	391	37	a	a	DET
cjgl-2661	391	38	result	result	NOUN
cjgl-2661	391	39	of	of	ADP
cjgl-2661	391	40	always	always	ADV
cjgl-2661	391	41	having	have	VERB
cjgl-2661	391	42	nonconformity	nonconformity	NOUN
cjgl-2661	391	43	between	between	ADP
cjgl-2661	391	44	filing	file	VERB
cjgl-2661	391	45	statuses	status	NOUN
cjgl-2661	391	46	for	for	ADP
cjgl-2661	391	47	these	these	DET
cjgl-2661	391	48	couples	couple	NOUN
cjgl-2661	391	49	-	-	PUNCT
cjgl-2661	391	50	federally	federally	ADV
cjgl-2661	391	51	single	single	ADJ
cjgl-2661	391	52	or	or	CCONJ
cjgl-2661	391	53	head	head	NOUN
cjgl-2661	391	54	of	of	ADP
cjgl-2661	391	55	household	household	NOUN
cjgl-2661	391	56	,	,	PUNCT
cjgl-2661	391	57	while	while	SCONJ
cjgl-2661	391	58	state	state	NOUN
cjgl-2661	391	59	"	"	PUNCT
cjgl-2661	391	60	married	married	ADJ
cjgl-2661	391	61	filing	filing	NOUN
cjgl-2661	391	62	separately	separately	ADV
cjgl-2661	391	63	"	"	PUNCT
cjgl-2661	391	64	or	or	CCONJ
cjgl-2661	391	65	"	"	PUNCT
cjgl-2661	391	66	married	married	ADJ
cjgl-2661	391	67	filing	filing	NOUN
cjgl-2661	391	68	jointly	jointly	ADV
cjgl-2661	391	69	"	"	PUNCT
cjgl-2661	391	70	(	(	PUNCT
cjgl-2661	391	71	or	or	CCONJ
cjgl-2661	391	72	the	the	DET
cjgl-2661	391	73	equivalent	equivalent	ADJ
cjgl-2661	391	74	statuses	status	NOUN
cjgl-2661	391	75	for	for	ADP
cjgl-2661	391	76	legally	legally	ADV
cjgl-2661	391	77	-	-	PUNCT
cjgl-2661	391	78	recognized	recognize	VERB
cjgl-2661	391	79	non	non	ADJ
cjgl-2661	391	80	-	-	ADJ
cjgl-2661	391	81	marital	marital	ADJ
cjgl-2661	391	82	relationships	relationship	NOUN
cjgl-2661	391	83	)	)	PUNCT
cjgl-2661	391	84	.	.	PUNCT
cjgl-2661	392	1	further	far	ADV
cjgl-2661	392	2	,	,	PUNCT
cjgl-2661	392	3	that	that	SCONJ
cjgl-2661	392	4	the	the	DET
cjgl-2661	392	5	federal	federal	ADJ
cjgl-2661	392	6	government	government	NOUN
cjgl-2661	392	7	does	do	AUX
cjgl-2661	392	8	not	not	PART
cjgl-2661	392	9	recognize	recognize	VERB
cjgl-2661	392	10	legally	legally	ADV
cjgl-2661	392	11	-	-	PUNCT
cjgl-2661	392	12	valid	valid	ADJ
cjgl-2661	392	13	same	same	ADJ
cjgl-2661	392	14	-	-	PUNCT
cjgl-2661	392	15	sex	sex	NOUN
cjgl-2661	392	16	relationships	relationship	NOUN
cjgl-2661	392	17	for	for	ADP
cjgl-2661	392	18	purposes	purpose	NOUN
cjgl-2661	392	19	of	of	ADP
cjgl-2661	392	20	tax	tax	NOUN
cjgl-2661	392	21	status	status	NOUN
cjgl-2661	392	22	is	be	AUX
cjgl-2661	392	23	a	a	DET
cjgl-2661	392	24	dignitary	dignitary	PROPN
cjgl-2661	392	25	affront	affront	NOUN
cjgl-2661	392	26	to	to	ADP
cjgl-2661	392	27	lgb	lgb	PROPN
cjgl-2661	392	28	people	people	NOUN
cjgl-2661	392	29	.	.	PUNCT
cjgl-2661	393	1	the	the	DET
cjgl-2661	393	2	federal	federal	ADJ
cjgl-2661	393	3	government	government	NOUN
cjgl-2661	393	4	is	be	AUX
cjgl-2661	393	5	effectively	effectively	ADV
cjgl-2661	393	6	saying	say	VERB
cjgl-2661	393	7	to	to	ADP
cjgl-2661	393	8	lgb	lgb	PROPN
cjgl-2661	393	9	people	people	NOUN
cjgl-2661	393	10	that	that	SCONJ
cjgl-2661	393	11	61	61	NUM
cjgl-2661	393	12	see	see	VERB
cjgl-2661	393	13	,	,	PUNCT
cjgl-2661	393	14	e.g.	e.g.	ADV
cjgl-2661	393	15	,	,	PUNCT
cjgl-2661	393	16	baker	baker	PROPN
cjgl-2661	393	17	v.	v.	PROPN
cjgl-2661	393	18	state	state	PROPN
cjgl-2661	393	19	,	,	PUNCT
cjgl-2661	393	20	744	744	NUM
cjgl-2661	393	21	a.2d	a.2d	SYM
cjgl-2661	393	22	864	864	NUM
cjgl-2661	393	23	(	(	PUNCT
cjgl-2661	393	24	vt	vt	PROPN
cjgl-2661	393	25	.	.	PROPN
cjgl-2661	393	26	1999	1999	NUM
cjgl-2661	393	27	)	)	PUNCT
cjgl-2661	393	28	(	(	PUNCT
cjgl-2661	393	29	holding	hold	VERB
cjgl-2661	393	30	that	that	DET
cjgl-2661	393	31	state	state	NOUN
cjgl-2661	393	32	constitution	constitution	NOUN
cjgl-2661	393	33	requires	require	VERB
cjgl-2661	393	34	equal	equal	ADJ
cjgl-2661	393	35	benefits	benefit	NOUN
cjgl-2661	393	36	be	be	AUX
cjgl-2661	393	37	given	give	VERB
cjgl-2661	393	38	to	to	ADP
cjgl-2661	393	39	same	same	ADJ
cjgl-2661	393	40	-	-	PUNCT
cjgl-2661	393	41	sex	sex	NOUN
cjgl-2661	393	42	couples	couple	NOUN
cjgl-2661	393	43	)	)	PUNCT
cjgl-2661	393	44	;	;	PUNCT
cjgl-2661	394	1	2011	2011	NUM
cjgl-2661	394	2	n.y	n.y	PROPN
cjgl-2661	394	3	.	.	PROPN
cjgl-2661	394	4	laws	law	NOUN
cjgl-2661	394	5	95	95	NUM
cjgl-2661	394	6	,	,	PUNCT
cjgl-2661	394	7	§	§	PROPN
cjgl-2661	394	8	3	3	NUM
cjgl-2661	394	9	,	,	PUNCT
cjgl-2661	394	10	adding	add	VERB
cjgl-2661	394	11	n.y	n.y	PROPN
cjgl-2661	394	12	.	.	PROPN
cjgl-2661	394	13	dom	dom	PROPN
cjgl-2661	394	14	.	.	PUNCT
cjgl-2661	395	1	rel	rel	PROPN
cjgl-2661	395	2	.	.	PUNCT
cjgl-2661	396	1	law	law	PROPN
cjgl-2661	396	2	§	§	PROPN
cjgl-2661	396	3	10	10	NUM
cjgl-2661	396	4	-	-	PUNCT
cjgl-2661	396	5	a	a	DET
cjgl-2661	396	6	(	(	PUNCT
cjgl-2661	396	7	mckinney	mckinney	PROPN
cjgl-2661	396	8	supp	supp	PROPN
cjgl-2661	396	9	.	.	PUNCT
cjgl-2661	396	10	2012	2012	NUM
cjgl-2661	396	11	)	)	PUNCT
cjgl-2661	397	1	(	(	PUNCT
cjgl-2661	397	2	making	make	VERB
cjgl-2661	397	3	same	same	ADJ
cjgl-2661	397	4	-	-	PUNCT
cjgl-2661	397	5	sex	sex	NOUN
cjgl-2661	397	6	marriage	marriage	NOUN
cjgl-2661	397	7	legal	legal	ADJ
cjgl-2661	397	8	)	)	PUNCT
cjgl-2661	397	9	;	;	PUNCT
cjgl-2661	397	10	frank	frank	PROPN
cjgl-2661	397	11	newport	newport	PROPN
cjgl-2661	397	12	,	,	PUNCT
cjgl-2661	397	13	halfofamericans	halfofamerican	NOUN
cjgl-2661	397	14	support	support	VERB
cjgl-2661	397	15	gay	gay	NOUN
cjgl-2661	397	16	marriage	marriage	NOUN
cjgl-2661	397	17	,	,	PUNCT
cjgl-2661	397	18	gallup	gallup	PROPN
cjgl-2661	398	1	.	.	PUNCT
cjgl-2661	398	2	com	com	PROPN
cjgl-2661	398	3	(	(	PUNCT
cjgl-2661	398	4	may	may	PROPN
cjgl-2661	398	5	8	8	NUM
cjgl-2661	398	6	,	,	PUNCT
cjgl-2661	398	7	2012	2012	NUM
cjgl-2661	398	8	)	)	PUNCT
cjgl-2661	398	9	,	,	PUNCT
cjgl-2661	398	10	http://www.gallup.com/poll/154529/half-americans-support-legal-gay-marriage.aspx	http://www.gallup.com/poll/154529/half-americans-support-legal-gay-marriage.aspx	NOUN
cjgl-2661	398	11	(	(	PUNCT
cjgl-2661	398	12	reporting	report	VERB
cjgl-2661	398	13	on	on	ADP
cjgl-2661	398	14	upward	upward	ADJ
cjgl-2661	398	15	trend	trend	NOUN
cjgl-2661	398	16	in	in	ADP
cjgl-2661	398	17	percentage	percentage	NOUN
cjgl-2661	398	18	of	of	ADP
cjgl-2661	398	19	americans	americans	PROPN
cjgl-2661	398	20	supporting	support	VERB
cjgl-2661	398	21	gayr	gayr	NOUN
cjgl-2661	398	22	marriage	marriage	NOUN
cjgl-2661	398	23	in	in	ADP
cjgl-2661	398	24	gallup	gallup	NOUN
cjgl-2661	398	25	polls	poll	NOUN
cjgl-2661	398	26	over	over	ADP
cjgl-2661	398	27	the	the	DET
cjgl-2661	398	28	last	last	ADJ
cjgl-2661	398	29	sixteen	sixteen	NUM
cjgl-2661	398	30	years	year	NOUN
cjgl-2661	398	31	)	)	PUNCT
cjgl-2661	398	32	.	.	PUNCT
cjgl-2661	399	1	62	62	NUM
cjgl-2661	399	2	see	see	VERB
cjgl-2661	399	3	richard	richard	PROPN
cjgl-2661	399	4	c.e	c.e	PROPN
cjgl-2661	399	5	.	.	PROPN
cjgl-2661	399	6	beck	beck	PROPN
cjgl-2661	399	7	,	,	PUNCT
cjgl-2661	399	8	the	the	DET
cjgl-2661	399	9	innocent	innocent	ADJ
cjgl-2661	399	10	spouse	spouse	NOUN
cjgl-2661	399	11	problem	problem	NOUN
cjgl-2661	399	12	:	:	PUNCT
cjgl-2661	399	13	joint	joint	ADJ
cjgl-2661	399	14	and	and	CCONJ
cjgl-2661	399	15	several	several	ADJ
cjgl-2661	399	16	liability	liability	NOUN
cjgl-2661	399	17	for	for	ADP
cjgl-2661	399	18	income	income	NOUN
cjgl-2661	399	19	taxes	taxis	NOUN
cjgl-2661	399	20	should	should	AUX
cjgl-2661	399	21	be	be	AUX
cjgl-2661	399	22	repealed	repeal	VERB
cjgl-2661	399	23	,	,	PUNCT
cjgl-2661	399	24	43	43	NUM
cjgl-2661	399	25	vand	vand	NOUN
cjgl-2661	399	26	.	.	PUNCT
cjgl-2661	400	1	l.	l.	PROPN
cjgl-2661	400	2	rev	rev	PROPN
cjgl-2661	400	3	.	.	PROPN
cjgl-2661	400	4	317	317	NUM
cjgl-2661	400	5	,	,	PUNCT
cjgl-2661	400	6	382	382	NUM
cjgl-2661	400	7	-	-	SYM
cjgl-2661	400	8	83	83	NUM
cjgl-2661	400	9	(	(	PUNCT
cjgl-2661	400	10	1990	1990	NUM
cjgl-2661	400	11	)	)	PUNCT
cjgl-2661	400	12	(	(	PUNCT
cjgl-2661	400	13	"	"	PUNCT
cjgl-2661	400	14	the	the	DET
cjgl-2661	400	15	trend	trend	NOUN
cjgl-2661	400	16	among	among	ADP
cjgl-2661	400	17	the	the	DET
cjgl-2661	400	18	developed	develop	VERB
cjgl-2661	400	19	nations	nation	NOUN
cjgl-2661	400	20	is	be	AUX
cjgl-2661	400	21	toward	toward	ADP
cjgl-2661	400	22	individual	individual	ADJ
cjgl-2661	400	23	taxation	taxation	NOUN
cjgl-2661	400	24	,	,	PUNCT
cjgl-2661	400	25	and	and	CCONJ
cjgl-2661	400	26	away	away	ADV
cjgl-2661	400	27	from	from	ADP
cjgl-2661	400	28	joint	joint	ADJ
cjgl-2661	400	29	or	or	CCONJ
cjgl-2661	400	30	family	family	NOUN
cjgl-2661	400	31	taxation	taxation	NOUN
cjgl-2661	400	32	.	.	PUNCT
cjgl-2661	400	33	"	"	PUNCT
cjgl-2661	400	34	)	)	PUNCT
cjgl-2661	400	35	.	.	PUNCT
cjgl-2661	401	1	for	for	ADP
cjgl-2661	401	2	example	example	NOUN
cjgl-2661	401	3	,	,	PUNCT
cjgl-2661	401	4	canada	canada	PROPN
cjgl-2661	401	5	does	do	AUX
cjgl-2661	401	6	not	not	PART
cjgl-2661	401	7	allow	allow	VERB
cjgl-2661	401	8	married	married	ADJ
cjgl-2661	401	9	couples	couple	NOUN
cjgl-2661	401	10	to	to	PART
cjgl-2661	401	11	file	file	VERB
cjgl-2661	401	12	jointly	jointly	ADV
cjgl-2661	401	13	.	.	PUNCT
cjgl-2661	402	1	see	see	VERB
cjgl-2661	402	2	anthony	anthony	PROPN
cjgl-2661	402	3	infanti	infanti	PROPN
cjgl-2661	402	4	,	,	PUNCT
cjgl-2661	402	5	decentralizing	decentralize	VERB
cjgl-2661	402	6	family	family	NOUN
cjgl-2661	402	7	:	:	PUNCT
cjgl-2661	402	8	an	an	DET
cjgl-2661	402	9	inclusive	inclusive	ADJ
cjgl-2661	402	10	proposal	proposal	NOUN
cjgl-2661	402	11	for	for	ADP
cjgl-2661	402	12	individual	individual	ADJ
cjgl-2661	402	13	tax	tax	NOUN
cjgl-2661	402	14	filing	filing	NOUN
cjgl-2661	402	15	in	in	ADP
cjgl-2661	402	16	the	the	DET
cjgl-2661	402	17	united	united	PROPN
cjgl-2661	402	18	states	states	PROPN
cjgl-2661	402	19	,	,	PUNCT
cjgl-2661	402	20	2010	2010	NUM
cjgl-2661	402	21	utah	utah	PROPN
cjgl-2661	402	22	l.	l.	PROPN
cjgl-2661	402	23	rev	rev	PROPN
cjgl-2661	402	24	.	.	PROPN
cjgl-2661	402	25	605	605	NUM
cjgl-2661	402	26	(	(	PUNCT
cjgl-2661	402	27	2010	2010	NUM
cjgl-2661	402	28	)	)	PUNCT
cjgl-2661	402	29	(	(	PUNCT
cjgl-2661	402	30	explaining	explain	VERB
cjgl-2661	402	31	the	the	DET
cjgl-2661	402	32	canadian	canadian	ADJ
cjgl-2661	402	33	system	system	NOUN
cjgl-2661	402	34	of	of	ADP
cjgl-2661	402	35	individual	individual	ADJ
cjgl-2661	402	36	filing	filing	NOUN
cjgl-2661	402	37	and	and	CCONJ
cjgl-2661	402	38	calling	call	VERB
cjgl-2661	402	39	for	for	SCONJ
cjgl-2661	402	40	the	the	DET
cjgl-2661	402	41	u.s	u.s	PROPN
cjgl-2661	402	42	.	.	PROPN
cjgl-2661	402	43	to	to	PART
cjgl-2661	402	44	abandon	abandon	VERB
cjgl-2661	402	45	"	"	PUNCT
cjgl-2661	402	46	married	married	ADJ
cjgl-2661	402	47	filing	filing	NOUN
cjgl-2661	402	48	jointly	jointly	ADV
cjgl-2661	402	49	"	"	PUNCT
cjgl-2661	402	50	status	status	NOUN
cjgl-2661	402	51	as	as	ADP
cjgl-2661	402	52	no	no	ADV
cjgl-2661	402	53	longer	long	ADV
cjgl-2661	402	54	a	a	DET
cjgl-2661	402	55	good	good	ADJ
cjgl-2661	402	56	match	match	NOUN
cjgl-2661	402	57	for	for	ADP
cjgl-2661	402	58	the	the	DET
cjgl-2661	402	59	modem	modem	PROPN
cjgl-2661	402	60	american	american	PROPN
cjgl-2661	402	61	family	family	PROPN
cjgl-2661	402	62	)	)	PUNCT
cjgl-2661	402	63	.	.	PUNCT
cjgl-2661	403	1	63	63	NUM
cjgl-2661	403	2	no	no	PRON
cjgl-2661	403	3	doubt	doubt	ADV
cjgl-2661	403	4	some	some	DET
cjgl-2661	403	5	mistakes	mistake	NOUN
cjgl-2661	403	6	will	will	AUX
cjgl-2661	403	7	benefit	benefit	VERB
cjgl-2661	403	8	and	and	CCONJ
cjgl-2661	403	9	others	other	NOUN
cjgl-2661	403	10	will	will	AUX
cjgl-2661	403	11	harm	harm	VERB
cjgl-2661	403	12	same	same	ADJ
cjgl-2661	403	13	-	-	PUNCT
cjgl-2661	403	14	sex	sex	NOUN
cjgl-2661	403	15	couples	couple	NOUN
cjgl-2661	403	16	,	,	PUNCT
cjgl-2661	403	17	yet	yet	ADV
cjgl-2661	403	18	,	,	PUNCT
cjgl-2661	403	19	if	if	SCONJ
cjgl-2661	403	20	the	the	DET
cjgl-2661	403	21	mistakes	mistake	NOUN
cjgl-2661	403	22	are	be	AUX
cjgl-2661	403	23	caught	catch	VERB
cjgl-2661	403	24	later	later	ADV
cjgl-2661	403	25	,	,	PUNCT
cjgl-2661	403	26	both	both	CCONJ
cjgl-2661	403	27	additional	additional	ADJ
cjgl-2661	403	28	state	state	NOUN
cjgl-2661	403	29	and	and	CCONJ
cjgl-2661	403	30	taxpayer	taxpayer	NOUN
cjgl-2661	403	31	resources	resource	NOUN
cjgl-2661	403	32	will	will	AUX
cjgl-2661	403	33	have	have	VERB
cjgl-2661	403	34	to	to	PART
cjgl-2661	403	35	be	be	AUX
cjgl-2661	403	36	spent	spend	VERB
cjgl-2661	403	37	in	in	ADP
cjgl-2661	403	38	fixing	fix	VERB
cjgl-2661	403	39	the	the	DET
cjgl-2661	403	40	errors	error	NOUN
cjgl-2661	403	41	.	.	PUNCT
cjgl-2661	404	1	see	see	VERB
cjgl-2661	404	2	generally	generally	ADV
cjgl-2661	404	3	tara	tara	PROPN
cjgl-2661	404	4	siegel	siegel	PROPN
cjgl-2661	404	5	bernard	bernard	PROPN
cjgl-2661	404	6	,	,	PUNCT
cjgl-2661	404	7	is	be	AUX
cjgl-2661	404	8	tax	tax	NOUN
cjgl-2661	404	9	software	software	NOUN
cjgl-2661	404	10	sophisticated	sophisticate	VERB
cjgl-2661	404	11	enough	enough	ADV
cjgl-2661	404	12	for	for	ADP
cjgl-2661	404	13	same	same	ADJ
cjgl-2661	404	14	-	-	PUNCT
cjgl-2661	404	15	sex	sex	NOUN
cjgl-2661	404	16	couples	couple	NOUN
cjgl-2661	404	17	?	?	PUNCT
cjgl-2661	404	18	,	,	PUNCT
cjgl-2661	404	19	n.y	n.y	PROPN
cjgl-2661	404	20	.	.	PROPN
cjgl-2661	404	21	times	times	PROPN
cjgl-2661	404	22	bloc	bloc	PROPN
cjgl-2661	404	23	(	(	PUNCT
cjgl-2661	404	24	feb	feb	PROPN
cjgl-2661	404	25	.	.	PROPN
cjgl-2661	404	26	29	29	NUM
cjgl-2661	404	27	,	,	PUNCT
cjgl-2661	404	28	2012	2012	NUM
cjgl-2661	404	29	,	,	PUNCT
cjgl-2661	404	30	4:28	4:28	NUM
cjgl-2661	404	31	pm	pm	NOUN
cjgl-2661	404	32	)	)	PUNCT
cjgl-2661	404	33	,	,	PUNCT
cjgl-2661	404	34	http://bucks.blogs.nytimes.com/2012/02/29/is-tax-software-sophisticated-enough-for-samesex-couples/?emc=eta	http://bucks.blogs.nytimes.com/2012/02/29/is-tax-software-sophisticated-enough-for-samesex-couples/?emc=eta	PROPN
cjgl-2661	404	35	l.	l.	PROPN
cjgl-2661	404	36	24.1	24.1	NUM
cjgl-2661	404	37	47	47	NUM
cjgl-2661	404	38	columbia	columbia	PROPN
cjgl-2661	404	39	journal	journal	NOUN
cjgl-2661	404	40	of	of	ADP
cjgl-2661	404	41	gender	gender	NOUN
cjgl-2661	404	42	and	and	CCONJ
cjgl-2661	404	43	law	law	VERB
cjgl-2661	404	44	their	their	PRON
cjgl-2661	404	45	relationships	relationship	NOUN
cjgl-2661	404	46	do	do	AUX
cjgl-2661	404	47	not	not	PART
cjgl-2661	404	48	deserve	deserve	VERB
cjgl-2661	404	49	recognition	recognition	NOUN
cjgl-2661	404	50	and	and	CCONJ
cjgl-2661	404	51	equal	equal	ADJ
cjgl-2661	404	52	treatment	treatment	NOUN
cjgl-2661	404	53	.	.	PUNCT
cjgl-2661	405	1	it	it	PRON
cjgl-2661	405	2	is	be	AUX
cjgl-2661	405	3	doma	doma	NOUN
cjgl-2661	405	4	that	that	PRON
cjgl-2661	405	5	causes	cause	VERB
cjgl-2661	405	6	this	this	DET
cjgl-2661	405	7	nonconformity	nonconformity	NOUN
cjgl-2661	405	8	for	for	ADP
cjgl-2661	405	9	individuals	individual	NOUN
cjgl-2661	405	10	in	in	ADP
cjgl-2661	405	11	legally	legally	ADV
cjgl-2661	405	12	-	-	PUNCT
cjgl-2661	405	13	recognized	recognize	VERB
cjgl-2661	405	14	same	same	ADJ
cjgl-2661	405	15	-	-	PUNCT
cjgl-2661	405	16	sex	sex	NOUN
cjgl-2661	405	17	relationships	relationship	NOUN
cjgl-2661	405	18	,	,	PUNCT
cjgl-2661	405	19	who	who	PRON
cjgl-2661	405	20	,	,	PUNCT
cjgl-2661	405	21	if	if	SCONJ
cjgl-2661	405	22	they	they	PRON
cjgl-2661	405	23	were	be	AUX
cjgl-2661	405	24	in	in	ADP
cjgl-2661	405	25	legally	legally	ADV
cjgl-2661	405	26	-	-	PUNCT
cjgl-2661	405	27	recognized	recognize	VERB
cjgl-2661	405	28	different	different	ADJ
cjgl-2661	405	29	-	-	PUNCT
cjgl-2661	405	30	sex	sex	NOUN
cjgl-2661	405	31	relationships	relationship	NOUN
cjgl-2661	405	32	,	,	PUNCT
cjgl-2661	405	33	would	would	AUX
cjgl-2661	405	34	otherwise	otherwise	ADV
cjgl-2661	405	35	usually	usually	ADV
cjgl-2661	405	36	be	be	AUX
cjgl-2661	405	37	able	able	ADJ
cjgl-2661	405	38	to	to	PART
cjgl-2661	405	39	file	file	VERB
cjgl-2661	405	40	their	their	PRON
cjgl-2661	405	41	taxes	taxis	NOUN
cjgl-2661	405	42	using	use	VERB
cjgl-2661	405	43	the	the	DET
cjgl-2661	405	44	same	same	ADJ
cjgl-2661	405	45	status	status	NOUN
cjgl-2661	405	46	for	for	ADP
cjgl-2661	405	47	both	both	DET
cjgl-2661	405	48	state	state	NOUN
cjgl-2661	405	49	and	and	CCONJ
cjgl-2661	405	50	federal	federal	ADJ
cjgl-2661	405	51	income	income	NOUN
cjgl-2661	405	52	tax	tax	NOUN
cjgl-2661	405	53	purposes	purpose	NOUN
cjgl-2661	405	54	.	.	PUNCT
cjgl-2661	406	1	this	this	DET
cjgl-2661	406	2	lack	lack	NOUN
cjgl-2661	406	3	of	of	ADP
cjgl-2661	406	4	nonconformity	nonconformity	NOUN
cjgl-2661	406	5	is	be	AUX
cjgl-2661	406	6	another	another	DET
cjgl-2661	406	7	manifestation	manifestation	NOUN
cjgl-2661	406	8	of	of	ADP
cjgl-2661	406	9	the	the	DET
cjgl-2661	406	10	apartheid	apartheid	NOUN
cjgl-2661	406	11	perpetuated	perpetuate	VERB
cjgl-2661	406	12	by	by	ADP
cjgl-2661	406	13	doma	doma	NOUN
cjgl-2661	406	14	.	.	PUNCT
cjgl-2661	407	1	in	in	ADP
cjgl-2661	407	2	considering	consider	VERB
cjgl-2661	407	3	how	how	SCONJ
cjgl-2661	407	4	to	to	PART
cjgl-2661	407	5	deal	deal	VERB
cjgl-2661	407	6	with	with	ADP
cjgl-2661	407	7	the	the	DET
cjgl-2661	407	8	problems	problem	NOUN
cjgl-2661	407	9	of	of	ADP
cjgl-2661	407	10	lack	lack	NOUN
cjgl-2661	407	11	of	of	ADP
cjgl-2661	407	12	conformity	conformity	NOUN
cjgl-2661	407	13	,	,	PUNCT
cjgl-2661	407	14	though	though	ADV
cjgl-2661	407	15	,	,	PUNCT
cjgl-2661	407	16	states	state	NOUN
cjgl-2661	407	17	should	should	AUX
cjgl-2661	407	18	not	not	PART
cjgl-2661	407	19	overemphasize	overemphasize	VERB
cjgl-2661	407	20	the	the	DET
cjgl-2661	407	21	additional	additional	ADJ
cjgl-2661	407	22	audit	audit	NOUN
cjgl-2661	407	23	complexity	complexity	NOUN
cjgl-2661	407	24	problems	problem	NOUN
cjgl-2661	407	25	.	.	PUNCT
cjgl-2661	408	1	irs	irs	PROPN
cjgl-2661	408	2	statistics	statistic	NOUN
cjgl-2661	408	3	show	show	VERB
cjgl-2661	408	4	that	that	SCONJ
cjgl-2661	408	5	in	in	ADP
cjgl-2661	408	6	the	the	DET
cjgl-2661	408	7	fiscal	fiscal	ADJ
cjgl-2661	408	8	year	year	NOUN
cjgl-2661	408	9	that	that	PRON
cjgl-2661	408	10	ended	end	VERB
cjgl-2661	408	11	september	september	PROPN
cjgl-2661	408	12	30	30	NUM
cjgl-2661	408	13	,	,	PUNCT
cjgl-2661	408	14	2011	2011	NUM
cjgl-2661	408	15	,	,	PUNCT
cjgl-2661	408	16	of	of	ADP
cjgl-2661	408	17	the	the	DET
cjgl-2661	408	18	roughly	roughly	ADV
cjgl-2661	408	19	140	140	NUM
cjgl-2661	408	20	million	million	NUM
cjgl-2661	408	21	federal	federal	ADJ
cjgl-2661	408	22	income	income	NOUN
cjgl-2661	408	23	tax	tax	NOUN
cjgl-2661	408	24	returns	return	NOUN
cjgl-2661	408	25	filed	file	VERB
cjgl-2661	408	26	by	by	ADP
cjgl-2661	408	27	individuals	individual	NOUN
cjgl-2661	408	28	,	,	PUNCT
cjgl-2661	408	29	the	the	DET
cjgl-2661	408	30	irs	irs	PROPN
cjgl-2661	408	31	examined	examine	VERB
cjgl-2661	408	32	only	only	ADV
cjgl-2661	408	33	1.1	1.1	NUM
cjgl-2661	408	34	%	%	NOUN
cjgl-2661	408	35	.	.	PUNCT
cjgl-2661	408	36	'	'	PUNCT
cjgl-2661	409	1	if	if	SCONJ
cjgl-2661	409	2	only	only	ADV
cjgl-2661	409	3	a	a	DET
cjgl-2661	409	4	little	little	ADJ
cjgl-2661	409	5	over	over	ADP
cjgl-2661	409	6	1	1	NUM
cjgl-2661	409	7	%	%	NOUN
cjgl-2661	409	8	of	of	ADP
cjgl-2661	409	9	same	same	ADJ
cjgl-2661	409	10	-	-	PUNCT
cjgl-2661	409	11	sex	sex	NOUN
cjgl-2661	409	12	couples	couple	NOUN
cjgl-2661	409	13	are	be	AUX
cjgl-2661	409	14	going	go	VERB
cjgl-2661	409	15	to	to	PART
cjgl-2661	409	16	be	be	AUX
cjgl-2661	409	17	audited	audit	VERB
cjgl-2661	409	18	by	by	ADP
cjgl-2661	409	19	the	the	DET
cjgl-2661	409	20	irs	irs	PROPN
cjgl-2661	409	21	and	and	CCONJ
cjgl-2661	409	22	the	the	DET
cjgl-2661	409	23	states	state	NOUN
cjgl-2661	409	24	(	(	PUNCT
cjgl-2661	409	25	and	and	CCONJ
cjgl-2661	409	26	given	give	VERB
cjgl-2661	409	27	that	that	SCONJ
cjgl-2661	409	28	many	many	ADJ
cjgl-2661	409	29	federal	federal	ADJ
cjgl-2661	409	30	audits	audits	NOUN
cjgl-2661	409	31	result	result	VERB
cjgl-2661	409	32	in	in	ADP
cjgl-2661	409	33	"	"	PUNCT
cjgl-2661	409	34	no	no	DET
cjgl-2661	409	35	change	change	NOUN
cjgl-2661	409	36	"	"	PUNCT
cjgl-2661	409	37	letters	letter	NOUN
cjgl-2661	409	38	)	)	PUNCT
cjgl-2661	409	39	,	,	PUNCT
cjgl-2661	409	40	then	then	ADV
cjgl-2661	409	41	each	each	DET
cjgl-2661	409	42	state	state	NOUN
cjgl-2661	409	43	should	should	AUX
cjgl-2661	409	44	consider	consider	VERB
cjgl-2661	409	45	whether	whether	SCONJ
cjgl-2661	409	46	any	any	DET
cjgl-2661	409	47	response	response	NOUN
cjgl-2661	409	48	to	to	ADP
cjgl-2661	409	49	lack	lack	NOUN
cjgl-2661	409	50	of	of	ADP
cjgl-2661	409	51	conformity	conformity	NOUN
cjgl-2661	409	52	is	be	AUX
cjgl-2661	409	53	disproportionate	disproportionate	ADJ
cjgl-2661	409	54	to	to	ADP
cjgl-2661	409	55	the	the	DET
cjgl-2661	409	56	small	small	ADJ
cjgl-2661	409	57	number	number	NOUN
cjgl-2661	409	58	of	of	ADP
cjgl-2661	409	59	examinations	examination	NOUN
cjgl-2661	409	60	and	and	CCONJ
cjgl-2661	409	61	piggyback	piggyback	NOUN
cjgl-2661	409	62	adjustments	adjustment	NOUN
cjgl-2661	409	63	that	that	PRON
cjgl-2661	409	64	will	will	AUX
cjgl-2661	409	65	occur	occur	VERB
cjgl-2661	409	66	,	,	PUNCT
cjgl-2661	409	67	particularly	particularly	ADV
cjgl-2661	409	68	in	in	ADP
cjgl-2661	409	69	states	state	NOUN
cjgl-2661	409	70	with	with	ADP
cjgl-2661	409	71	small	small	ADJ
cjgl-2661	409	72	populations	population	NOUN
cjgl-2661	409	73	.	.	PUNCT
cjgl-2661	410	1	instead	instead	ADV
cjgl-2661	410	2	,	,	PUNCT
cjgl-2661	410	3	states	state	NOUN
cjgl-2661	410	4	should	should	AUX
cjgl-2661	410	5	make	make	VERB
cjgl-2661	410	6	every	every	DET
cjgl-2661	410	7	effort	effort	NOUN
cjgl-2661	410	8	to	to	PART
cjgl-2661	410	9	ease	ease	VERB
cjgl-2661	410	10	the	the	DET
cjgl-2661	410	11	expense	expense	NOUN
cjgl-2661	410	12	of	of	ADP
cjgl-2661	410	13	tax	tax	NOUN
cjgl-2661	410	14	preparation	preparation	NOUN
cjgl-2661	410	15	,	,	PUNCT
cjgl-2661	410	16	reduce	reduce	VERB
cjgl-2661	410	17	mistakes	mistake	NOUN
cjgl-2661	410	18	in	in	ADP
cjgl-2661	410	19	tax	tax	NOUN
cjgl-2661	410	20	preparation	preparation	NOUN
cjgl-2661	410	21	,	,	PUNCT
cjgl-2661	410	22	and	and	CCONJ
cjgl-2661	410	23	lower	lower	VERB
cjgl-2661	410	24	the	the	DET
cjgl-2661	410	25	audit	audit	NOUN
cjgl-2661	410	26	risk	risk	NOUN
cjgl-2661	410	27	for	for	ADP
cjgl-2661	410	28	same	same	ADJ
cjgl-2661	410	29	-	-	PUNCT
cjgl-2661	410	30	sex	sex	NOUN
cjgl-2661	410	31	couples	couple	NOUN
cjgl-2661	410	32	by	by	ADP
cjgl-2661	410	33	(	(	PUNCT
cjgl-2661	410	34	1	1	X
cjgl-2661	410	35	)	)	PUNCT
cjgl-2661	410	36	choosing	choose	VERB
cjgl-2661	410	37	to	to	PART
cjgl-2661	410	38	give	give	VERB
cjgl-2661	410	39	guidance	guidance	NOUN
cjgl-2661	410	40	on	on	ADP
cjgl-2661	410	41	frequently	frequently	ADV
cjgl-2661	410	42	-	-	PUNCT
cjgl-2661	410	43	encountered	encounter	VERB
cjgl-2661	410	44	issues	issue	NOUN
cjgl-2661	410	45	,	,	PUNCT
cjgl-2661	410	46	(	(	PUNCT
cjgl-2661	410	47	2	2	X
cjgl-2661	410	48	)	)	PUNCT
cjgl-2661	410	49	aligning	align	VERB
cjgl-2661	410	50	their	their	PRON
cjgl-2661	410	51	forms	form	NOUN
cjgl-2661	410	52	and	and	CCONJ
cjgl-2661	410	53	computer	computer	NOUN
cjgl-2661	410	54	auditing	auditing	NOUN
cjgl-2661	410	55	systems	system	NOUN
cjgl-2661	410	56	to	to	PART
cjgl-2661	410	57	be	be	AUX
cjgl-2661	410	58	prepared	prepare	VERB
cjgl-2661	410	59	for	for	ADP
cjgl-2661	410	60	state	state	NOUN
cjgl-2661	410	61	returns	return	NOUN
cjgl-2661	410	62	that	that	PRON
cjgl-2661	410	63	do	do	AUX
cjgl-2661	410	64	not	not	PART
cjgl-2661	410	65	conform	conform	VERB
cjgl-2661	410	66	to	to	ADP
cjgl-2661	410	67	federal	federal	ADJ
cjgl-2661	410	68	returns	return	NOUN
cjgl-2661	410	69	(	(	PUNCT
cjgl-2661	410	70	instead	instead	ADV
cjgl-2661	410	71	of	of	ADP
cjgl-2661	410	72	seeing	see	VERB
cjgl-2661	410	73	such	such	ADJ
cjgl-2661	410	74	nonconforming	nonconforme	VERB
cjgl-2661	410	75	returns	return	NOUN
cjgl-2661	410	76	as	as	ADP
cjgl-2661	410	77	red	red	ADJ
cjgl-2661	410	78	flags	flag	NOUN
cjgl-2661	410	79	)	)	PUNCT
cjgl-2661	410	80	,	,	PUNCT
cjgl-2661	410	81	and	and	CCONJ
cjgl-2661	410	82	(	(	PUNCT
cjgl-2661	410	83	3	3	X
cjgl-2661	410	84	)	)	PUNCT
cjgl-2661	410	85	not	not	PART
cjgl-2661	410	86	asking	ask	VERB
cjgl-2661	410	87	for	for	ADP
cjgl-2661	410	88	excessive	excessive	ADJ
cjgl-2661	410	89	information	information	NOUN
cjgl-2661	410	90	,	,	PUNCT
cjgl-2661	410	91	documentation	documentation	NOUN
cjgl-2661	410	92	,	,	PUNCT
cjgl-2661	410	93	and	and	CCONJ
cjgl-2661	410	94	schedules	schedule	NOUN
cjgl-2661	410	95	from	from	ADP
cjgl-2661	410	96	same	same	ADJ
cjgl-2661	410	97	-	-	PUNCT
cjgl-2661	410	98	sex	sex	NOUN
cjgl-2661	410	99	couples	couple	NOUN
cjgl-2661	410	100	at	at	ADP
cjgl-2661	410	101	the	the	DET
cjgl-2661	410	102	time	time	NOUN
cjgl-2661	410	103	the	the	DET
cjgl-2661	410	104	returns	return	NOUN
cjgl-2661	410	105	are	be	AUX
cjgl-2661	410	106	filed	file	VERB
cjgl-2661	410	107	.	.	PUNCT
cjgl-2661	411	1	as	as	SCONJ
cjgl-2661	411	2	will	will	AUX
cjgl-2661	411	3	be	be	AUX
cjgl-2661	411	4	seen	see	VERB
cjgl-2661	411	5	in	in	ADP
cjgl-2661	411	6	the	the	DET
cjgl-2661	411	7	next	next	ADJ
cjgl-2661	411	8	two	two	NUM
cjgl-2661	411	9	parts	part	NOUN
cjgl-2661	411	10	,	,	PUNCT
cjgl-2661	411	11	some	some	DET
cjgl-2661	411	12	states	state	NOUN
cjgl-2661	411	13	have	have	AUX
cjgl-2661	411	14	made	make	VERB
cjgl-2661	411	15	significant	significant	ADJ
cjgl-2661	411	16	strides	stride	NOUN
cjgl-2661	411	17	toward	toward	ADP
cjgl-2661	411	18	achieving	achieve	VERB
cjgl-2661	411	19	these	these	DET
cjgl-2661	411	20	goals	goal	NOUN
cjgl-2661	411	21	,	,	PUNCT
cjgl-2661	411	22	while	while	SCONJ
cjgl-2661	411	23	others	other	NOUN
cjgl-2661	411	24	have	have	AUX
cjgl-2661	411	25	barely	barely	ADV
cjgl-2661	411	26	made	make	VERB
cjgl-2661	411	27	any	any	DET
cjgl-2661	411	28	progress	progress	NOUN
cjgl-2661	411	29	.	.	PUNCT
cjgl-2661	412	1	ii	ii	X
cjgl-2661	412	2	.	.	PUNCT
cjgl-2661	413	1	state	state	NOUN
cjgl-2661	413	2	income	income	NOUN
cjgl-2661	413	3	taxation	taxation	NOUN
cjgl-2661	413	4	of	of	ADP
cjgl-2661	413	5	same	same	ADJ
cjgl-2661	413	6	-	-	PUNCT
cjgl-2661	413	7	sex	sex	NOUN
cjgl-2661	413	8	marriages	marriage	NOUN
cjgl-2661	413	9	a.	a.	NOUN
cjgl-2661	413	10	which	which	PRON
cjgl-2661	413	11	states	state	NOUN
cjgl-2661	413	12	are	be	AUX
cjgl-2661	413	13	relevant	relevant	ADJ
cjgl-2661	413	14	?	?	PUNCT
cjgl-2661	414	1	the	the	DET
cjgl-2661	414	2	tax	tax	NOUN
cjgl-2661	414	3	and	and	CCONJ
cjgl-2661	414	4	family	family	NOUN
cjgl-2661	414	5	law	law	NOUN
cjgl-2661	414	6	landscape	landscape	NOUN
cjgl-2661	414	7	thirteen	thirteen	NUM
cjgl-2661	414	8	states	state	NOUN
cjgl-2661	414	9	and	and	CCONJ
cjgl-2661	414	10	the	the	DET
cjgl-2661	414	11	district	district	NOUN
cjgl-2661	414	12	of	of	ADP
cjgl-2661	414	13	columbia	columbia	PROPN
cjgl-2661	414	14	have	have	VERB
cjgl-2661	414	15	state	state	NOUN
cjgl-2661	414	16	income	income	NOUN
cjgl-2661	414	17	taxes	taxis	NOUN
cjgl-2661	414	18	and	and	CCONJ
cjgl-2661	414	19	their	their	PRON
cjgl-2661	414	20	own	own	ADJ
cjgl-2661	414	21	way	way	NOUN
cjgl-2661	414	22	of	of	ADP
cjgl-2661	414	23	entering	enter	VERB
cjgl-2661	414	24	into	into	ADP
cjgl-2661	414	25	same	same	ADJ
cjgl-2661	414	26	-	-	PUNCT
cjgl-2661	414	27	sex	sex	NOUN
cjgl-2661	414	28	relationships	relationship	NOUN
cjgl-2661	414	29	that	that	PRON
cjgl-2661	414	30	give	give	VERB
cjgl-2661	414	31	rights	right	NOUN
cjgl-2661	414	32	that	that	PRON
cjgl-2661	414	33	appear	appear	VERB
cjgl-2661	414	34	broad	broad	ADJ
cjgl-2661	414	35	enough	enough	ADV
cjgl-2661	414	36	to	to	PART
cjgl-2661	414	37	allow	allow	VERB
cjgl-2661	414	38	for	for	ADP
cjgl-2661	414	39	the	the	DET
cjgl-2661	414	40	filing	filing	NOUN
cjgl-2661	414	41	ofjoint	ofjoint	NOUN
cjgl-2661	414	42	state	state	NOUN
cjgl-2661	414	43	income	income	NOUN
cjgl-2661	414	44	tax	tax	NOUN
cjgl-2661	414	45	returns	return	NOUN
cjgl-2661	414	46	.	.	PUNCT
cjgl-2661	415	1	"5	"5	VERB
cjgl-2661	416	1	the	the	DET
cjgl-2661	416	2	thirteen	thirteen	NUM
cjgl-2661	416	3	states	state	NOUN
cjgl-2661	416	4	are	be	AUX
cjgl-2661	416	5	california	california	PROPN
cjgl-2661	416	6	,	,	PUNCT
cjgl-2661	416	7	connecticut	connecticut	PROPN
cjgl-2661	416	8	,	,	PUNCT
cjgl-2661	416	9	64	64	NUM
cjgl-2661	416	10	dep't	dep't	NOUN
cjgl-2661	416	11	of	of	ADP
cjgl-2661	416	12	treasury	treasury	NOUN
cjgl-2661	416	13	,	,	PUNCT
cjgl-2661	416	14	internal	internal	ADJ
cjgl-2661	416	15	revenue	revenue	NOUN
cjgl-2661	416	16	serv	serv	X
cjgl-2661	416	17	.	.	PUNCT
cjgl-2661	417	1	data	datum	NOUN
cjgl-2661	417	2	book	book	PROPN
cjgl-2661	417	3	2011	2011	NUM
cjgl-2661	417	4	,	,	PUNCT
cjgl-2661	417	5	at	at	ADP
cjgl-2661	417	6	22	22	NUM
cjgl-2661	417	7	-	-	SYM
cjgl-2661	417	8	24	24	NUM
cjgl-2661	417	9	tbl	tbl	NOUN
cjgl-2661	417	10	.	.	PUNCT
cjgl-2661	418	1	9a	9a	NOUN
cjgl-2661	418	2	(	(	PUNCT
cjgl-2661	418	3	2011	2011	NUM
cjgl-2661	418	4	)	)	PUNCT
cjgl-2661	418	5	,	,	PUNCT
cjgl-2661	418	6	available	available	ADJ
cjgl-2661	418	7	at	at	ADP
cjgl-2661	418	8	http://	http://	PROPN
cjgl-2661	418	9	www.irs.gov/pub/irs-soi/	www.irs.gov/pub/irs-soi/	PROPN
cjgl-2661	418	10	i	i	PROPN
cjgl-2661	418	11	databk.pdf	databk.pdf	PROPN
cjgl-2661	418	12	.	.	PROPN
cjgl-2661	418	13	65	65	NUM
cjgl-2661	418	14	at	at	ADP
cjgl-2661	418	15	present	present	ADJ
cjgl-2661	418	16	,	,	PUNCT
cjgl-2661	418	17	nineteen	nineteen	NUM
cjgl-2661	418	18	states	state	NOUN
cjgl-2661	418	19	and	and	CCONJ
cjgl-2661	418	20	the	the	DET
cjgl-2661	418	21	district	district	NOUN
cjgl-2661	418	22	of	of	ADP
cjgl-2661	418	23	columbia	columbia	PROPN
cjgl-2661	418	24	provide	provide	VERB
cjgl-2661	418	25	some	some	DET
cjgl-2661	418	26	way	way	NOUN
cjgl-2661	418	27	for	for	SCONJ
cjgl-2661	418	28	their	their	PRON
cjgl-2661	418	29	residents	resident	NOUN
cjgl-2661	418	30	to	to	PART
cjgl-2661	418	31	enter	enter	VERB
cjgl-2661	418	32	into	into	ADP
cjgl-2661	418	33	legally	legally	ADV
cjgl-2661	418	34	-	-	PUNCT
cjgl-2661	418	35	recognized	recognize	VERB
cjgl-2661	418	36	same	same	ADJ
cjgl-2661	418	37	-	-	PUNCT
cjgl-2661	418	38	sex	sex	NOUN
cjgl-2661	418	39	relationships	relationship	NOUN
cjgl-2661	418	40	.	.	PUNCT
cjgl-2661	419	1	see	see	VERB
cjgl-2661	419	2	topography	topography	NOUN
cjgl-2661	419	3	,	,	PUNCT
cjgl-2661	419	4	supra	supra	PROPN
cjgl-2661	419	5	note	note	NOUN
cjgl-2661	419	6	3	3	NUM
cjgl-2661	419	7	,	,	PUNCT
cjgl-2661	419	8	at	at	ADP
cjgl-2661	419	9	181	181	NUM
cjgl-2661	419	10	(	(	PUNCT
cjgl-2661	419	11	"	"	PUNCT
cjgl-2661	419	12	six	six	NUM
cjgl-2661	419	13	states	state	NOUN
cjgl-2661	419	14	(	(	PUNCT
cjgl-2661	419	15	connecticut	connecticut	PROPN
cjgl-2661	419	16	,	,	PUNCT
cjgl-2661	419	17	iowa	iowa	PROPN
cjgl-2661	419	18	,	,	PUNCT
cjgl-2661	419	19	massachusetts	massachusetts	PROPN
cjgl-2661	419	20	,	,	PUNCT
cjgl-2661	419	21	new	new	PROPN
cjgl-2661	419	22	hampshire	hampshire	PROPN
cjgl-2661	419	23	,	,	PUNCT
cjgl-2661	419	24	new	new	PROPN
cjgl-2661	419	25	york	york	PROPN
cjgl-2661	419	26	,	,	PUNCT
cjgl-2661	419	27	and	and	CCONJ
cjgl-2661	419	28	vermont	vermont	PROPN
cjgl-2661	419	29	)	)	PUNCT
cjgl-2661	419	30	and	and	CCONJ
cjgl-2661	419	31	the	the	DET
cjgl-2661	419	32	district	district	NOUN
cjgl-2661	419	33	of	of	ADP
cjgl-2661	419	34	columbia	columbia	PROPN
cjgl-2661	419	35	allow	allow	VERB
cjgl-2661	419	36	same	same	ADJ
cjgl-2661	419	37	-	-	PUNCT
cjgl-2661	419	38	sex	sex	NOUN
cjgl-2661	419	39	couples	couple	NOUN
cjgl-2661	419	40	to	to	PART
cjgl-2661	419	41	marry	marry	VERB
cjgl-2661	419	42	.	.	PUNCT
cjgl-2661	420	1	an	an	DET
cjgl-2661	420	2	additional	additional	ADJ
cjgl-2661	420	3	nine	nine	NUM
cjgl-2661	420	4	states	state	NOUN
cjgl-2661	420	5	have	have	VERB
cjgl-2661	420	6	broad	broad	ADJ
cjgl-2661	420	7	relationship	relationship	NOUN
cjgl-2661	420	8	recognition	recognition	NOUN
cjgl-2661	420	9	laws	law	NOUN
cjgl-2661	420	10	-	-	PUNCT
cjgl-2661	420	11	either	either	CCONJ
cjgl-2661	420	12	called	call	VERB
cjgl-2661	420	13	civil	civil	ADJ
cjgl-2661	420	14	unions	union	NOUN
cjgl-2661	420	15	(	(	PUNCT
cjgl-2661	420	16	delaware	delaware	PROPN
cjgl-2661	420	17	,	,	PUNCT
cjgl-2661	420	18	hawaii	hawaii	PROPN
cjgl-2661	420	19	,	,	PUNCT
cjgl-2661	420	20	illinois	illinois	PROPN
cjgl-2661	420	21	,	,	PUNCT
cjgl-2661	420	22	new	new	PROPN
cjgl-2661	420	23	jersey	jersey	PROPN
cjgl-2661	420	24	,	,	PUNCT
cjgl-2661	420	25	and	and	CCONJ
cjgl-2661	420	26	rhode	rhode	PROPN
cjgl-2661	420	27	island	island	NOUN
cjgl-2661	420	28	)	)	PUNCT
cjgl-2661	420	29	or	or	CCONJ
cjgl-2661	420	30	domestic	domestic	ADJ
cjgl-2661	420	31	partnerships	partnership	NOUN
cjgl-2661	420	32	(	(	PUNCT
cjgl-2661	420	33	california	california	PROPN
cjgl-2661	420	34	,	,	PUNCT
cjgl-2661	420	35	nevada	nevada	PROPN
cjgl-2661	420	36	,	,	PUNCT
cjgl-2661	420	37	oregon	oregon	PROPN
cjgl-2661	420	38	,	,	PUNCT
cjgl-2661	420	39	and	and	CCONJ
cjgl-2661	420	40	washington)-that	washington)-that	PRON
cjgl-2661	420	41	give	give	VERB
cjgl-2661	420	42	same	same	ADJ
cjgl-2661	420	43	-	-	PUNCT
cjgl-2661	420	44	sex	sex	NOUN
cjgl-2661	420	45	couples	couple	NOUN
cjgl-2661	420	46	all	all	PRON
cjgl-2661	420	47	or	or	CCONJ
cjgl-2661	420	48	most	most	ADJ
cjgl-2661	420	49	of	of	ADP
cjgl-2661	420	50	the	the	DET
cjgl-2661	420	51	benefits	benefit	NOUN
cjgl-2661	420	52	associated	associate	VERB
cjgl-2661	420	53	with	with	ADP
cjgl-2661	420	54	marriage	marriage	NOUN
cjgl-2661	420	55	.	.	PUNCT
cjgl-2661	421	1	an	an	DET
cjgl-2661	421	2	additional	additional	ADJ
cjgl-2661	421	3	five	five	NUM
cjgl-2661	421	4	or	or	CCONJ
cjgl-2661	421	5	six	six	NUM
cjgl-2661	421	6	states	state	NOUN
cjgl-2661	421	7	give	give	VERB
cjgl-2661	421	8	recognition	recognition	NOUN
cjgl-2661	421	9	to	to	ADP
cjgl-2661	421	10	same	same	ADJ
cjgl-2661	421	11	-	-	PUNCT
cjgl-2661	421	12	sex	sex	NOUN
cjgl-2661	421	13	couples	couple	NOUN
cjgl-2661	421	14	in	in	ADP
cjgl-2661	421	15	another	another	DET
cjgl-2661	421	16	way	way	NOUN
cjgl-2661	421	17	,	,	PUNCT
cjgl-2661	421	18	by	by	ADP
cjgl-2661	421	19	providing	provide	VERB
cjgl-2661	421	20	some	some	DET
cjgl-2661	421	21	limited	limited	ADJ
cjgl-2661	421	22	48	48	NUM
cjgl-2661	421	23	24.1	24.1	NUM
cjgl-2661	421	24	columbia	columbia	PROPN
cjgl-2661	421	25	journal	journal	NOUN
cjgl-2661	421	26	of	of	ADP
cjgl-2661	421	27	gender	gender	NOUN
cjgl-2661	421	28	and	and	CCONJ
cjgl-2661	421	29	law	law	PROPN
cjgl-2661	421	30	delaware	delaware	PROPN
cjgl-2661	421	31	,	,	PUNCT
cjgl-2661	421	32	hawaii	hawaii	PROPN
cjgl-2661	421	33	,	,	PUNCT
cjgl-2661	421	34	illinois	illinois	PROPN
cjgl-2661	421	35	,	,	PUNCT
cjgl-2661	421	36	iowa	iowa	PROPN
cjgl-2661	421	37	,	,	PUNCT
cjgl-2661	421	38	massachusetts	massachusetts	PROPN
cjgl-2661	421	39	,	,	PUNCT
cjgl-2661	421	40	new	new	PROPN
cjgl-2661	421	41	hampshire	hampshire	PROPN
cjgl-2661	421	42	,	,	PUNCT
cjgl-2661	421	43	new	new	PROPN
cjgl-2661	421	44	jersey	jersey	PROPN
cjgl-2661	421	45	,	,	PUNCT
cjgl-2661	421	46	new	new	PROPN
cjgl-2661	421	47	york	york	PROPN
cjgl-2661	421	48	,	,	PUNCT
cjgl-2661	421	49	oregon	oregon	PROPN
cjgl-2661	421	50	,	,	PUNCT
cjgl-2661	421	51	rhode	rhode	NOUN
cjgl-2661	421	52	island	island	NOUN
cjgl-2661	421	53	,	,	PUNCT
cjgl-2661	421	54	and	and	CCONJ
cjgl-2661	421	55	vermont	vermont	PROPN
cjgl-2661	421	56	.	.	PUNCT
cjgl-2661	422	1	if	if	SCONJ
cjgl-2661	422	2	they	they	PRON
cjgl-2661	422	3	have	have	AUX
cjgl-2661	422	4	spoken	speak	VERB
cjgl-2661	422	5	on	on	ADP
cjgl-2661	422	6	this	this	DET
cjgl-2661	422	7	issue	issue	NOUN
cjgl-2661	422	8	,	,	PUNCT
cjgl-2661	422	9	the	the	DET
cjgl-2661	422	10	revenue	revenue	NOUN
cjgl-2661	422	11	departments	department	NOUN
cjgl-2661	422	12	of	of	ADP
cjgl-2661	422	13	these	these	DET
cjgl-2661	422	14	jurisdictions	jurisdiction	NOUN
cjgl-2661	422	15	have	have	VERB
cjgl-2661	422	16	announced'that	announced'that	ADJ
cjgl-2661	422	17	such	such	ADJ
cjgl-2661	422	18	same	same	ADJ
cjgl-2661	422	19	-	-	PUNCT
cjgl-2661	422	20	sex	sex	NOUN
cjgl-2661	422	21	couples	couple	NOUN
cjgl-2661	422	22	may	may	AUX
cjgl-2661	422	23	file	file	VERB
cjgl-2661	422	24	joint	joint	ADJ
cjgl-2661	422	25	income	income	NOUN
cjgl-2661	422	26	tax	tax	NOUN
cjgl-2661	422	27	returns	return	NOUN
cjgl-2661	422	28	,	,	PUNCT
cjgl-2661	422	29	despite	despite	SCONJ
cjgl-2661	422	30	the	the	DET
cjgl-2661	422	31	fact	fact	NOUN
cjgl-2661	422	32	that	that	SCONJ
cjgl-2661	422	33	such	such	ADJ
cjgl-2661	422	34	couples	couple	NOUN
cjgl-2661	422	35	must	must	AUX
cjgl-2661	422	36	file	file	VERB
cjgl-2661	422	37	federal	federal	ADJ
cjgl-2661	422	38	returns	return	NOUN
cjgl-2661	422	39	using	use	VERB
cjgl-2661	422	40	"	"	PUNCT
cjgl-2661	422	41	single	single	ADJ
cjgl-2661	422	42	"	"	PUNCT
cjgl-2661	422	43	or	or	CCONJ
cjgl-2661	422	44	"	"	PUNCT
cjgl-2661	422	45	head	head	NOUN
cjgl-2661	422	46	of	of	ADP
cjgl-2661	422	47	household	household	NOUN
cjgl-2661	422	48	"	"	PUNCT
cjgl-2661	422	49	status	status	NOUN
cjgl-2661	422	50	.	.	PUNCT
cjgl-2661	423	1	that	that	SCONJ
cjgl-2661	423	2	these	these	DET
cjgl-2661	423	3	jurisdictions	jurisdiction	NOUN
cjgl-2661	423	4	have	have	AUX
cjgl-2661	423	5	taken	take	VERB
cjgl-2661	423	6	this	this	DET
cjgl-2661	423	7	approach	approach	NOUN
cjgl-2661	423	8	is	be	AUX
cjgl-2661	423	9	not	not	PART
cjgl-2661	423	10	surprising	surprising	ADJ
cjgl-2661	423	11	-	-	PUNCT
cjgl-2661	423	12	doing	do	VERB
cjgl-2661	423	13	so	so	ADV
cjgl-2661	423	14	is	be	AUX
cjgl-2661	423	15	in	in	ADP
cjgl-2661	423	16	accordance	accordance	NOUN
cjgl-2661	423	17	with	with	ADP
cjgl-2661	423	18	the	the	DET
cjgl-2661	423	19	language	language	NOUN
cjgl-2661	423	20	and	and	CCONJ
cjgl-2661	423	21	intent	intent	NOUN
cjgl-2661	423	22	of	of	ADP
cjgl-2661	423	23	the	the	DET
cjgl-2661	423	24	statutes	statute	NOUN
cjgl-2661	423	25	or	or	CCONJ
cjgl-2661	423	26	court	court	NOUN
cjgl-2661	423	27	decisions	decision	NOUN
cjgl-2661	423	28	that	that	PRON
cjgl-2661	423	29	created	create	VERB
cjgl-2661	423	30	the	the	DET
cjgl-2661	423	31	legal	legal	ADJ
cjgl-2661	423	32	statuses	status	NOUN
cjgl-2661	423	33	for	for	ADP
cjgl-2661	423	34	same	same	ADJ
cjgl-2661	423	35	-	-	PUNCT
cjgl-2661	423	36	sex	sex	NOUN
cjgl-2661	423	37	couples	couple	NOUN
cjgl-2661	423	38	in	in	ADP
cjgl-2661	423	39	the	the	DET
cjgl-2661	423	40	respective	respective	ADJ
cjgl-2661	423	41	jurisdictions	jurisdiction	NOUN
cjgl-2661	423	42	and	and	CCONJ
cjgl-2661	423	43	gave	give	VERB
cjgl-2661	423	44	same	same	ADJ
cjgl-2661	423	45	-	-	PUNCT
cjgl-2661	423	46	sex	sex	NOUN
cjgl-2661	423	47	couples	couple	NOUN
cjgl-2661	423	48	the	the	DET
cjgl-2661	423	49	same	same	ADJ
cjgl-2661	423	50	rights	right	NOUN
cjgl-2661	423	51	and	and	CCONJ
cjgl-2661	423	52	benefits	benefit	NOUN
cjgl-2661	423	53	as	as	ADP
cjgl-2661	423	54	married	married	ADJ
cjgl-2661	423	55	differentsex	differentsex	NOUN
cjgl-2661	423	56	couples	couple	NOUN
cjgl-2661	423	57	.	.	PUNCT
cjgl-2661	424	1	only	only	ADV
cjgl-2661	424	2	three	three	NUM
cjgl-2661	424	3	revenue	revenue	NOUN
cjgl-2661	424	4	departments	department	NOUN
cjgl-2661	424	5	have	have	AUX
cjgl-2661	424	6	not	not	PART
cjgl-2661	424	7	yet	yet	ADV
cjgl-2661	424	8	spoken	speak	VERB
cjgl-2661	424	9	-	-	PUNCT
cjgl-2661	424	10	those	those	PRON
cjgl-2661	424	11	of	of	ADP
cjgl-2661	424	12	rhode	rhode	PROPN
cjgl-2661	424	13	island	island	PROPN
cjgl-2661	424	14	,	,	PUNCT
cjgl-2661	424	15	delaware	delaware	PROPN
cjgl-2661	424	16	,	,	PUNCT
cjgl-2661	424	17	and	and	CCONJ
cjgl-2661	424	18	hawaii	hawaii	PROPN
cjgl-2661	424	19	.	.	PUNCT
cjgl-2661	425	1	in	in	ADP
cjgl-2661	425	2	rhode	rhode	PROPN
cjgl-2661	425	3	island	island	NOUN
cjgl-2661	425	4	,	,	PUNCT
cjgl-2661	425	5	civil	civil	ADJ
cjgl-2661	425	6	unions	union	NOUN
cjgl-2661	425	7	first	first	ADV
cjgl-2661	425	8	became	become	VERB
cjgl-2661	425	9	permissible	permissible	ADJ
cjgl-2661	425	10	on	on	ADP
cjgl-2661	425	11	july	july	PROPN
cjgl-2661	425	12	1	1	NUM
cjgl-2661	425	13	,	,	PUNCT
cjgl-2661	425	14	2011	2011	NUM
cjgl-2661	425	15	.	.	PUNCT
cjgl-2661	426	1	in	in	ADP
cjgl-2661	426	2	delaware	delaware	PROPN
cjgl-2661	426	3	and	and	CCONJ
cjgl-2661	426	4	hawaii	hawaii	PROPN
cjgl-2661	426	5	,	,	PUNCT
cjgl-2661	426	6	civil	civil	ADJ
cjgl-2661	426	7	unions	union	NOUN
cjgl-2661	426	8	first	first	ADV
cjgl-2661	426	9	became	become	VERB
cjgl-2661	426	10	permissible	permissible	ADJ
cjgl-2661	426	11	on	on	ADP
cjgl-2661	426	12	january	january	PROPN
cjgl-2661	426	13	1	1	NUM
cjgl-2661	426	14	,	,	PUNCT
cjgl-2661	426	15	2012	2012	NUM
cjgl-2661	426	16	.	.	PUNCT
cjgl-2661	427	1	from	from	ADP
cjgl-2661	427	2	hawaii	hawaii	PROPN
cjgl-2661	427	3	's	's	PART
cjgl-2661	427	4	legislation	legislation	NOUN
cjgl-2661	427	5	and	and	CCONJ
cjgl-2661	427	6	the	the	DET
cjgl-2661	427	7	opinion	opinion	NOUN
cjgl-2661	427	8	of	of	ADP
cjgl-2661	427	9	hawaii	hawaii	PROPN
cjgl-2661	427	10	's	's	PART
cjgl-2661	427	11	attorney	attorney	NOUN
cjgl-2661	427	12	general	general	NOUN
cjgl-2661	427	13	(	(	PUNCT
cjgl-2661	427	14	discussed	discuss	VERB
cjgl-2661	427	15	,	,	PUNCT
cjgl-2661	427	16	infra	infra	VERB
cjgl-2661	427	17	part	part	NOUN
cjgl-2661	427	18	iii.f	iii.f	PROPN
cjgl-2661	427	19	.	.	PUNCT
cjgl-2661	427	20	)	)	PUNCT
cjgl-2661	427	21	,	,	PUNCT
cjgl-2661	427	22	it	it	PRON
cjgl-2661	427	23	seems	seem	VERB
cjgl-2661	427	24	likely	likely	ADJ
cjgl-2661	427	25	that	that	SCONJ
cjgl-2661	427	26	the	the	DET
cjgl-2661	427	27	hawaii	hawaii	PROPN
cjgl-2661	427	28	department	department	PROPN
cjgl-2661	427	29	of	of	ADP
cjgl-2661	427	30	taxation	taxation	NOUN
cjgl-2661	427	31	will	will	AUX
cjgl-2661	427	32	follow	follow	VERB
cjgl-2661	427	33	the	the	DET
cjgl-2661	427	34	lead	lead	NOUN
cjgl-2661	427	35	of	of	ADP
cjgl-2661	427	36	other	other	ADJ
cjgl-2661	427	37	jurisdictions	jurisdiction	NOUN
cjgl-2661	427	38	.	.	PUNCT
cjgl-2661	428	1	from	from	ADP
cjgl-2661	428	2	the	the	DET
cjgl-2661	428	3	delaware	delaware	PROPN
cjgl-2661	428	4	division	division	NOUN
cjgl-2661	428	5	of	of	ADP
cjgl-2661	428	6	revenue	revenue	NOUN
cjgl-2661	428	7	's	's	PART
cjgl-2661	428	8	discussion	discussion	NOUN
cjgl-2661	428	9	of	of	ADP
cjgl-2661	428	10	making	make	VERB
cjgl-2661	428	11	civil	civil	ADJ
cjgl-2661	428	12	union	union	NOUN
cjgl-2661	428	13	joint	joint	ADJ
cjgl-2661	428	14	estimated	estimate	VERB
cjgl-2661	428	15	income	income	NOUN
cjgl-2661	428	16	tax	tax	NOUN
cjgl-2661	428	17	declarations	declaration	NOUN
cjgl-2661	428	18	for	for	ADP
cjgl-2661	428	19	2012	2012	NUM
cjgl-2661	428	20	(	(	PUNCT
cjgl-2661	428	21	discussed	discuss	VERB
cjgl-2661	428	22	,	,	PUNCT
cjgl-2661	428	23	infra	infra	VERB
cjgl-2661	428	24	part	part	NOUN
cjgl-2661	428	25	iii.e	iii.e	NOUN
cjgl-2661	428	26	.	.	PUNCT
cjgl-2661	428	27	)	)	PUNCT
cjgl-2661	428	28	,	,	PUNCT
cjgl-2661	428	29	we	we	PRON
cjgl-2661	428	30	relationship	relationship	VERB
cjgl-2661	428	31	recognition	recognition	NOUN
cjgl-2661	428	32	(	(	PUNCT
cjgl-2661	428	33	colorado	colorado	PROPN
cjgl-2661	428	34	,	,	PUNCT
cjgl-2661	428	35	maine	maine	PROPN
cjgl-2661	428	36	,	,	PUNCT
cjgl-2661	428	37	maryland	maryland	PROPN
cjgl-2661	428	38	,	,	PUNCT
cjgl-2661	428	39	and	and	CCONJ
cjgl-2661	428	40	wisconsin	wisconsin	PROPN
cjgl-2661	428	41	)	)	PUNCT
cjgl-2661	428	42	and/or	and/or	CCONJ
cjgl-2661	428	43	by	by	ADP
cjgl-2661	428	44	giving	give	VERB
cjgl-2661	428	45	comity	comity	NOUN
cjgl-2661	428	46	(	(	PUNCT
cjgl-2661	428	47	maryland	maryland	NOUN
cjgl-2661	428	48	,	,	PUNCT
cjgl-2661	428	49	new	new	PROPN
cjgl-2661	428	50	mexico	mexico	PROPN
cjgl-2661	428	51	,	,	PUNCT
cjgl-2661	428	52	and	and	CCONJ
cjgl-2661	428	53	maybe	maybe	ADV
cjgl-2661	428	54	wyoming	wyoming	NOUN
cjgl-2661	428	55	)	)	PUNCT
cjgl-2661	428	56	to	to	ADP
cjgl-2661	428	57	valid	valid	ADJ
cjgl-2661	428	58	same	same	ADJ
cjgl-2661	428	59	-	-	PUNCT
cjgl-2661	428	60	sex	sex	NOUN
cjgl-2661	428	61	marriages	marriage	NOUN
cjgl-2661	428	62	from	from	ADP
cjgl-2661	428	63	other	other	ADJ
cjgl-2661	428	64	jurisdictions	jurisdiction	NOUN
cjgl-2661	428	65	.	.	PUNCT
cjgl-2661	428	66	"	"	PUNCT
cjgl-2661	428	67	)	)	PUNCT
cjgl-2661	428	68	.	.	PUNCT
cjgl-2661	429	1	washington	washington	PROPN
cjgl-2661	429	2	and	and	CCONJ
cjgl-2661	429	3	maryland	maryland	PROPN
cjgl-2661	429	4	have	have	AUX
cjgl-2661	429	5	both	both	PRON
cjgl-2661	429	6	recently	recently	ADV
cjgl-2661	429	7	passed	pass	VERB
cjgl-2661	429	8	laws	law	NOUN
cjgl-2661	429	9	allowing	allow	VERB
cjgl-2661	429	10	same	same	ADJ
cjgl-2661	429	11	-	-	PUNCT
cjgl-2661	429	12	sex	sex	NOUN
cjgl-2661	429	13	couples	couple	NOUN
cjgl-2661	429	14	to	to	PART
cjgl-2661	429	15	marry	marry	VERB
cjgl-2661	429	16	in	in	ADP
cjgl-2661	429	17	those	those	DET
cjgl-2661	429	18	states	state	NOUN
cjgl-2661	429	19	.	.	PUNCT
cjgl-2661	430	1	s.b	s.b	PROPN
cjgl-2661	430	2	.	.	PROPN
cjgl-2661	430	3	241	241	NUM
cjgl-2661	430	4	,	,	PUNCT
cjgl-2661	430	5	430th	430th	ADJ
cjgl-2661	430	6	sess	sess	NOUN
cjgl-2661	430	7	.	.	PUNCT
cjgl-2661	431	1	gen	gen	PROPN
cjgl-2661	431	2	.	.	PROPN
cjgl-2661	431	3	assemb	assemb	PROPN
cjgl-2661	431	4	.	.	PUNCT
cjgl-2661	432	1	(	(	PUNCT
cjgl-2661	432	2	md	md	PROPN
cjgl-2661	432	3	.	.	PROPN
cjgl-2661	432	4	2012	2012	NUM
cjgl-2661	432	5	)	)	PUNCT
cjgl-2661	432	6	(	(	PUNCT
cjgl-2661	432	7	amending	amending	NOUN
cjgl-2661	432	8	,	,	PUNCT
cjgl-2661	432	9	inter	inter	PROPN
cjgl-2661	432	10	alia	alia	PROPN
cjgl-2661	432	11	,	,	PUNCT
cjgl-2661	432	12	md	md	PROPN
cjgl-2661	432	13	.	.	PROPN
cjgl-2661	432	14	code	code	PROPN
cjgl-2661	432	15	ann	ann	PROPN
cjgl-2661	432	16	.	.	PROPN
cjgl-2661	432	17	,	,	PUNCT
cjgl-2661	432	18	fam	fam	PROPN
cjgl-2661	432	19	.	.	PUNCT
cjgl-2661	433	1	law	law	PROPN
cjgl-2661	433	2	§	§	PROPN
cjgl-2661	433	3	2	2	NUM
cjgl-2661	433	4	-	-	SYM
cjgl-2661	433	5	201	201	NUM
cjgl-2661	433	6	(	(	PUNCT
cjgl-2661	433	7	west	west	NOUN
cjgl-2661	433	8	,	,	PUNCT
cjgl-2661	433	9	westlaw	westlaw	NOUN
cjgl-2661	433	10	through	through	ADP
cjgl-2661	433	11	2012	2012	NUM
cjgl-2661	433	12	reg	reg	NOUN
cjgl-2661	433	13	.	.	PUNCT
cjgl-2661	434	1	sess	sess	PROPN
cjgl-2661	434	2	.	.	PUNCT
cjgl-2661	434	3	)	)	PUNCT
cjgl-2661	435	1	(	(	PUNCT
cjgl-2661	435	2	effective	effective	ADJ
cjgl-2661	435	3	jan	jan	PROPN
cjgl-2661	435	4	.	.	PROPN
cjgl-2661	435	5	1	1	NUM
cjgl-2661	435	6	,	,	PUNCT
cjgl-2661	435	7	2013	2013	NUM
cjgl-2661	435	8	)	)	PUNCT
cjgl-2661	435	9	)	)	PUNCT
cjgl-2661	435	10	;	;	PUNCT
cjgl-2661	435	11	s.s.b	s.s.b	NOUN
cjgl-2661	435	12	.	.	PUNCT
cjgl-2661	435	13	6239	6239	NUM
cjgl-2661	435	14	,	,	PUNCT
cjgl-2661	435	15	62d	62d	NOUN
cjgl-2661	435	16	leg	leg	NOUN
cjgl-2661	435	17	.	.	PROPN
cjgl-2661	435	18	,	,	PUNCT
cjgl-2661	436	1	reg	reg	PROPN
cjgl-2661	436	2	.	.	PUNCT
cjgl-2661	436	3	sess	sess	PROPN
cjgl-2661	436	4	.	.	PUNCT
cjgl-2661	437	1	(	(	PUNCT
cjgl-2661	437	2	wash	wash	NOUN
cjgl-2661	437	3	.	.	PUNCT
cjgl-2661	437	4	2012	2012	NUM
cjgl-2661	437	5	)	)	PUNCT
cjgl-2661	437	6	(	(	PUNCT
cjgl-2661	437	7	amending	amending	NOUN
cjgl-2661	437	8	,	,	PUNCT
cjgl-2661	437	9	inter	inter	ADJ
cjgl-2661	437	10	alia	alia	NOUN
cjgl-2661	437	11	,	,	PUNCT
cjgl-2661	437	12	wash	wash	NOUN
cjgl-2661	437	13	.	.	PUNCT
cjgl-2661	438	1	rev	rev	PROPN
cjgl-2661	438	2	.	.	PROPN
cjgl-2661	438	3	code	code	PROPN
cjgl-2661	438	4	§	§	PROPN
cjgl-2661	438	5	26.04.010	26.04.010	PROPN
cjgl-2661	438	6	(	(	PUNCT
cjgl-2661	438	7	1999	1999	NUM
cjgl-2661	438	8	)	)	PUNCT
cjgl-2661	438	9	(	(	PUNCT
cjgl-2661	438	10	effective	effective	ADJ
cjgl-2661	438	11	june	june	PROPN
cjgl-2661	438	12	7	7	NUM
cjgl-2661	438	13	,	,	PUNCT
cjgl-2661	438	14	2012	2012	NUM
cjgl-2661	438	15	)	)	PUNCT
cjgl-2661	438	16	)	)	PUNCT
cjgl-2661	438	17	.	.	PUNCT
cjgl-2661	439	1	in	in	ADP
cjgl-2661	439	2	both	both	DET
cjgl-2661	439	3	states	state	NOUN
cjgl-2661	439	4	,	,	PUNCT
cjgl-2661	439	5	however	however	ADV
cjgl-2661	439	6	,	,	PUNCT
cjgl-2661	439	7	the	the	DET
cjgl-2661	439	8	new	new	ADJ
cjgl-2661	439	9	laws	law	NOUN
cjgl-2661	439	10	did	do	AUX
cjgl-2661	439	11	not	not	PART
cjgl-2661	439	12	go	go	VERB
cjgl-2661	439	13	into	into	ADP
cjgl-2661	439	14	effect	effect	NOUN
cjgl-2661	439	15	immediately	immediately	ADV
cjgl-2661	439	16	to	to	PART
cjgl-2661	439	17	allow	allow	VERB
cjgl-2661	439	18	time	time	NOUN
cjgl-2661	439	19	for	for	ADP
cjgl-2661	439	20	voter	voter	NOUN
cjgl-2661	439	21	referendums	referendum	NOUN
cjgl-2661	439	22	that	that	PRON
cjgl-2661	439	23	would	would	AUX
cjgl-2661	439	24	,	,	PUNCT
cjgl-2661	439	25	if	if	SCONJ
cjgl-2661	439	26	passed	pass	VERB
cjgl-2661	439	27	,	,	PUNCT
cjgl-2661	439	28	repeal	repeal	VERB
cjgl-2661	439	29	the	the	DET
cjgl-2661	439	30	new	new	ADJ
cjgl-2661	439	31	marriage	marriage	NOUN
cjgl-2661	439	32	laws	law	NOUN
cjgl-2661	439	33	.	.	PUNCT
cjgl-2661	440	1	see	see	VERB
cjgl-2661	440	2	sarah	sarah	PROPN
cjgl-2661	440	3	breitenbach	breitenbach	PROPN
cjgl-2661	440	4	,	,	PUNCT
cjgl-2661	440	5	md	md	PROPN
cjgl-2661	440	6	.	.	PROPN
cjgl-2661	441	1	governor	governor	PROPN
cjgl-2661	441	2	signs	sign	NOUN
cjgl-2661	441	3	measure	measure	VERB
cjgl-2661	441	4	legalizing	legalize	VERB
cjgl-2661	441	5	gay	gay	NOUN
cjgl-2661	441	6	marriage	marriage	NOUN
cjgl-2661	441	7	;	;	PUNCT
cjgl-2661	441	8	opponents	opponent	NOUN
cjgl-2661	441	9	pushing	push	VERB
cjgl-2661	441	10	ballot	ballot	NOUN
cjgl-2661	441	11	referendum	referendum	NOUN
cjgl-2661	441	12	,	,	PUNCT
cjgl-2661	441	13	associated	associated	ADJ
cjgl-2661	441	14	press	press	NOUN
cjgl-2661	441	15	,	,	PUNCT
cjgl-2661	441	16	mar	mar	PROPN
cjgl-2661	441	17	.	.	PROPN
cjgl-2661	441	18	1	1	NUM
cjgl-2661	441	19	,	,	PUNCT
cjgl-2661	441	20	2012	2012	NUM
cjgl-2661	441	21	,	,	PUNCT
cjgl-2661	441	22	http://www.boston.com/news/nation/	http://www.boston.com/news/nation/	PROPN
cjgl-2661	441	23	articles/2012/03/01	articles/2012/03/01	PROPN
cjgl-2661	441	24	/	/	SYM
cjgl-2661	441	25	md	md	PROPN
cjgl-2661	441	26	gaymarriage	gaymarriage	NOUN
cjgl-2661	441	27	couldhingeon_black	couldhingeon_black	NOUN
cjgl-2661	441	28	churches	church	NOUN
cjgl-2661	441	29	;	;	PUNCT
cjgl-2661	441	30	david	david	PROPN
cjgl-2661	441	31	hill	hill	PROPN
cjgl-2661	441	32	,	,	PUNCT
cjgl-2661	441	33	same	same	ADJ
cjgl-2661	441	34	-	-	PUNCT
cjgl-2661	441	35	sex	sex	NOUN
cjgl-2661	441	36	marriage	marriage	NOUN
cjgl-2661	441	37	question	question	NOUN
cjgl-2661	441	38	will	will	AUX
cjgl-2661	441	39	be	be	AUX
cjgl-2661	441	40	on	on	ADP
cjgl-2661	441	41	maryland	maryland	PROPN
cjgl-2661	441	42	ballot	ballot	NOUN
cjgl-2661	441	43	,	,	PUNCT
cjgl-2661	441	44	washington	washington	PROPN
cjgl-2661	441	45	times	times	PROPN
cjgl-2661	441	46	,	,	PUNCT
cjgl-2661	441	47	june	june	PROPN
cjgl-2661	441	48	7	7	NUM
cjgl-2661	441	49	,	,	PUNCT
cjgl-2661	441	50	2012	2012	NUM
cjgl-2661	441	51	,	,	PUNCT
cjgl-2661	441	52	http://www.washingtontimes.com/	http://www.washingtontimes.com/	NOUN
cjgl-2661	441	53	news/2012	news/2012	NOUN
cjgl-2661	441	54	/	/	SYM
cjgl-2661	441	55	jun/7	jun/7	PROPN
cjgl-2661	441	56	/	/	SYM
cjgl-2661	441	57	same	same	ADJ
cjgl-2661	441	58	-	-	PUNCT
cjgl-2661	441	59	sex	sex	NOUN
cjgl-2661	441	60	-	-	PUNCT
cjgl-2661	441	61	marriage	marriage	NOUN
cjgl-2661	441	62	-	-	PUNCT
cjgl-2661	441	63	question	question	NOUN
cjgl-2661	441	64	-	-	PUNCT
cjgl-2661	441	65	will	will	AUX
cjgl-2661	441	66	-	-	PUNCT
cjgl-2661	441	67	be	be	AUX
cjgl-2661	441	68	-	-	PUNCT
cjgl-2661	441	69	md	md	NOUN
cjgl-2661	441	70	-	-	PUNCT
cjgl-2661	441	71	ballot	ballot	NOUN
cjgl-2661	441	72	;	;	PUNCT
cjgl-2661	441	73	kirk	kirk	PROPN
cjgl-2661	441	74	johnson	johnson	PROPN
cjgl-2661	441	75	,	,	PUNCT
cjgl-2661	441	76	opponents	opponent	NOUN
cjgl-2661	441	77	of	of	ADP
cjgl-2661	441	78	gay	gay	ADJ
cjgl-2661	441	79	marriage	marriage	NOUN
cjgl-2661	441	80	face	face	VERB
cjgl-2661	441	81	tougher	tough	ADJ
cjgl-2661	441	82	test	test	NOUN
cjgl-2661	441	83	in	in	ADP
cjgl-2661	441	84	washington	washington	PROPN
cjgl-2661	441	85	state	state	PROPN
cjgl-2661	441	86	,	,	PUNCT
cjgl-2661	441	87	n.y	n.y	PROPN
cjgl-2661	441	88	.	.	PROPN
cjgl-2661	441	89	times	times	PROPN
cjgl-2661	441	90	,	,	PUNCT
cjgl-2661	441	91	june	june	PROPN
cjgl-2661	441	92	6,2012	6,2012	PROPN
cjgl-2661	441	93	,	,	PUNCT
cjgl-2661	441	94	http://www.nytimes.com/2012/06/07/us/gaymarriage-opponents-face-tougher-test-in-washington-state.html	http://www.nytimes.com/2012/06/07/us/gaymarriage-opponents-face-tougher-test-in-washington-state.html	X
cjgl-2661	441	95	.	.	PUNCT
cjgl-2661	442	1	of	of	ADP
cjgl-2661	442	2	those	those	DET
cjgl-2661	442	3	nineteen	nineteen	NUM
cjgl-2661	442	4	states	state	NOUN
cjgl-2661	442	5	,	,	PUNCT
cjgl-2661	442	6	nevada	nevada	PROPN
cjgl-2661	442	7	and	and	CCONJ
cjgl-2661	442	8	washington	washington	PROPN
cjgl-2661	442	9	have	have	VERB
cjgl-2661	442	10	no	no	DET
cjgl-2661	442	11	general	general	ADJ
cjgl-2661	442	12	state	state	NOUN
cjgl-2661	442	13	income	income	NOUN
cjgl-2661	442	14	taxes	taxis	NOUN
cjgl-2661	442	15	,	,	PUNCT
cjgl-2661	442	16	so	so	ADV
cjgl-2661	442	17	are	be	AUX
cjgl-2661	442	18	not	not	PART
cjgl-2661	442	19	relevant	relevant	ADJ
cjgl-2661	442	20	to	to	ADP
cjgl-2661	442	21	this	this	DET
cjgl-2661	442	22	article	article	NOUN
cjgl-2661	442	23	.	.	PUNCT
cjgl-2661	443	1	washington	washington	PROPN
cjgl-2661	443	2	has	have	VERB
cjgl-2661	443	3	a	a	DET
cjgl-2661	443	4	business	business	NOUN
cjgl-2661	443	5	and	and	CCONJ
cjgl-2661	443	6	occupation	occupation	NOUN
cjgl-2661	443	7	tax	tax	NOUN
cjgl-2661	443	8	,	,	PUNCT
cjgl-2661	443	9	which	which	PRON
cjgl-2661	443	10	is	be	AUX
cjgl-2661	443	11	calculated	calculate	VERB
cjgl-2661	443	12	based	base	VERB
cjgl-2661	443	13	on	on	ADP
cjgl-2661	443	14	gross	gross	ADJ
cjgl-2661	443	15	receipts	receipt	NOUN
cjgl-2661	443	16	,	,	PUNCT
cjgl-2661	443	17	not	not	PART
cjgl-2661	443	18	net	net	ADJ
cjgl-2661	443	19	income	income	NOUN
cjgl-2661	443	20	.	.	PUNCT
cjgl-2661	444	1	it	it	PRON
cjgl-2661	444	2	is	be	AUX
cjgl-2661	444	3	paid	pay	VERB
cjgl-2661	444	4	on	on	ADP
cjgl-2661	444	5	an	an	DET
cjgl-2661	444	6	excise	excise	NOUN
cjgl-2661	444	7	tax	tax	NOUN
cjgl-2661	444	8	return	return	NOUN
cjgl-2661	444	9	,	,	PUNCT
cjgl-2661	444	10	and	and	CCONJ
cjgl-2661	444	11	,	,	PUNCT
cjgl-2661	444	12	while	while	SCONJ
cjgl-2661	444	13	it	it	PRON
cjgl-2661	444	14	can	can	AUX
cjgl-2661	444	15	be	be	AUX
cjgl-2661	444	16	paid	pay	VERB
cjgl-2661	444	17	by	by	ADP
cjgl-2661	444	18	individual	individual	ADJ
cjgl-2661	444	19	sole	sole	ADJ
cjgl-2661	444	20	proprietors	proprietor	NOUN
cjgl-2661	444	21	,	,	PUNCT
cjgl-2661	444	22	there	there	PRON
cjgl-2661	444	23	is	be	VERB
cjgl-2661	444	24	no	no	DET
cjgl-2661	444	25	joint	joint	ADJ
cjgl-2661	444	26	filing	filing	NOUN
cjgl-2661	444	27	of	of	ADP
cjgl-2661	444	28	such	such	ADJ
cjgl-2661	444	29	returns	return	NOUN
cjgl-2661	444	30	by	by	ADP
cjgl-2661	444	31	spouses	spouse	NOUN
cjgl-2661	444	32	.	.	PUNCT
cjgl-2661	445	1	see	see	VERB
cjgl-2661	445	2	business	business	NOUN
cjgl-2661	445	3	&	&	CCONJ
cjgl-2661	445	4	occupation	occupation	NOUN
cjgl-2661	445	5	tax	tax	NOUN
cjgl-2661	445	6	,	,	PUNCT
cjgl-2661	445	7	wash	wash	NOUN
cjgl-2661	445	8	.	.	PUNCT
cjgl-2661	446	1	state	state	NOUN
cjgl-2661	446	2	dep't	dep't	NOUN
cjgl-2661	446	3	of	of	ADP
cjgl-2661	446	4	revenue	revenue	NOUN
cjgl-2661	446	5	,	,	PUNCT
cjgl-2661	446	6	http://	http://	PROPN
cjgl-2661	446	7	dor.wa.gov/content/findtaxesandrates/bandotax/	dor.wa.gov/content/findtaxesandrates/bandotax/	PROPN
cjgl-2661	446	8	(	(	PUNCT
cjgl-2661	446	9	last	last	ADV
cjgl-2661	446	10	visited	visit	VERB
cjgl-2661	446	11	mar	mar	PROPN
cjgl-2661	446	12	.	.	PROPN
cjgl-2661	446	13	2	2	NUM
cjgl-2661	446	14	,	,	PUNCT
cjgl-2661	446	15	2012	2012	NUM
cjgl-2661	446	16	)	)	PUNCT
cjgl-2661	446	17	.	.	PUNCT
cjgl-2661	447	1	further	far	ADV
cjgl-2661	447	2	,	,	PUNCT
cjgl-2661	447	3	of	of	ADP
cjgl-2661	447	4	those	those	DET
cjgl-2661	447	5	nineteen	nineteen	NUM
cjgl-2661	447	6	states	state	NOUN
cjgl-2661	447	7	,	,	PUNCT
cjgl-2661	447	8	colorado	colorado	PROPN
cjgl-2661	447	9	,	,	PUNCT
cjgl-2661	447	10	maine	maine	PROPN
cjgl-2661	447	11	,	,	PUNCT
cjgl-2661	447	12	maryland	maryland	PROPN
cjgl-2661	447	13	,	,	PUNCT
cjgl-2661	447	14	and	and	CCONJ
cjgl-2661	447	15	wisconsin	wisconsin	PROPN
cjgl-2661	447	16	have	have	VERB
cjgl-2661	447	17	state	state	NOUN
cjgl-2661	447	18	income	income	NOUN
cjgl-2661	447	19	taxes	taxis	NOUN
cjgl-2661	447	20	,	,	PUNCT
cjgl-2661	447	21	but	but	CCONJ
cjgl-2661	447	22	the	the	DET
cjgl-2661	447	23	provisions	provision	NOUN
cjgl-2661	447	24	of	of	ADP
cjgl-2661	447	25	their	their	PRON
cjgl-2661	447	26	state	state	NOUN
cjgl-2661	447	27	laws	law	NOUN
cjgl-2661	447	28	allowing	allow	VERB
cjgl-2661	447	29	creation	creation	NOUN
cjgl-2661	447	30	of	of	ADP
cjgl-2661	447	31	legally	legally	ADV
cjgl-2661	447	32	-	-	PUNCT
cjgl-2661	447	33	recognized	recognize	VERB
cjgl-2661	447	34	same	same	ADJ
cjgl-2661	447	35	-	-	PUNCT
cjgl-2661	447	36	sex	sex	NOUN
cjgl-2661	447	37	relationships	relationship	NOUN
cjgl-2661	447	38	give	give	VERB
cjgl-2661	447	39	only	only	ADV
cjgl-2661	447	40	a	a	DET
cjgl-2661	447	41	limited	limited	ADJ
cjgl-2661	447	42	number	number	NOUN
cjgl-2661	447	43	of	of	ADP
cjgl-2661	447	44	benefits	benefit	NOUN
cjgl-2661	447	45	,	,	PUNCT
cjgl-2661	447	46	none	none	NOUN
cjgl-2661	447	47	of	of	ADP
cjgl-2661	447	48	which	which	PRON
cjgl-2661	447	49	extends	extend	VERB
cjgl-2661	447	50	to	to	ADP
cjgl-2661	447	51	its	its	PRON
cjgl-2661	447	52	state	state	NOUN
cjgl-2661	447	53	income	income	NOUN
cjgl-2661	447	54	taxes	taxis	NOUN
cjgl-2661	447	55	.	.	PUNCT
cjgl-2661	448	1	see	see	VERB
cjgl-2661	448	2	topography	topography	NOUN
cjgl-2661	448	3	,	,	PUNCT
cjgl-2661	448	4	supra	supra	PROPN
cjgl-2661	448	5	note	note	NOUN
cjgl-2661	448	6	3	3	X
cjgl-2661	448	7	.	.	PUNCT
cjgl-2661	449	1	at	at	ADP
cjgl-2661	449	2	present	present	ADJ
cjgl-2661	449	3	,	,	PUNCT
cjgl-2661	449	4	maryland	maryland	PROPN
cjgl-2661	449	5	does	do	AUX
cjgl-2661	449	6	not	not	PART
cjgl-2661	449	7	provide	provide	VERB
cjgl-2661	449	8	income	income	NOUN
cjgl-2661	449	9	tax	tax	NOUN
cjgl-2661	449	10	benefits	benefit	NOUN
cjgl-2661	449	11	,	,	PUNCT
cjgl-2661	449	12	but	but	CCONJ
cjgl-2661	449	13	does	do	AUX
cjgl-2661	449	14	provide	provide	VERB
cjgl-2661	449	15	some	some	DET
cjgl-2661	449	16	other	other	ADJ
cjgl-2661	449	17	limited	limited	ADJ
cjgl-2661	449	18	tax	tax	NOUN
cjgl-2661	449	19	benefits	benefit	NOUN
cjgl-2661	449	20	.	.	PUNCT
cjgl-2661	450	1	see	see	VERB
cjgl-2661	450	2	,	,	PUNCT
cjgl-2661	450	3	e.g.	e.g.	ADV
cjgl-2661	450	4	,	,	PUNCT
cjgl-2661	450	5	md	md	PROPN
cjgl-2661	450	6	.	.	PROPN
cjgl-2661	450	7	code	code	PROPN
cjgl-2661	450	8	ann	ann	PROPN
cjgl-2661	450	9	.	.	PROPN
cjgl-2661	450	10	,	,	PUNCT
cjgl-2661	450	11	tax	tax	NOUN
cjgl-2661	450	12	-	-	PUNCT
cjgl-2661	450	13	gen	gen	PROPN
cjgl-2661	450	14	.	.	PROPN
cjgl-2661	450	15	§	§	PROPN
cjgl-2661	450	16	7	7	PROPN
cjgl-2661	450	17	-	-	SYM
cjgl-2661	450	18	203(l	203(l	NOUN
cjgl-2661	450	19	)	)	PUNCT
cjgl-2661	450	20	(	(	PUNCT
cjgl-2661	450	21	lexisnexis	lexisnexis	NOUN
cjgl-2661	450	22	2010	2010	NUM
cjgl-2661	450	23	)	)	PUNCT
cjgl-2661	450	24	(	(	PUNCT
cjgl-2661	450	25	joint	joint	ADJ
cjgl-2661	450	26	interest	interest	NOUN
cjgl-2661	450	27	in	in	ADP
cjgl-2661	450	28	primary	primary	ADJ
cjgl-2661	450	29	residence	residence	NOUN
cjgl-2661	450	30	not	not	PART
cjgl-2661	450	31	subject	subject	ADJ
cjgl-2661	450	32	to	to	ADP
cjgl-2661	450	33	inheritance	inheritance	NOUN
cjgl-2661	450	34	tax	tax	NOUN
cjgl-2661	450	35	)	)	PUNCT
cjgl-2661	450	36	;	;	PUNCT
cjgl-2661	450	37	md	md	PROPN
cjgl-2661	450	38	.	.	PROPN
cjgl-2661	450	39	code	code	PROPN
cjgl-2661	450	40	ann	ann	PROPN
cjgl-2661	450	41	.	.	PROPN
cjgl-2661	450	42	,	,	PUNCT
cjgl-2661	450	43	tax	tax	NOUN
cjgl-2661	450	44	-	-	PUNCT
cjgl-2661	450	45	prop	prop	NOUN
cjgl-2661	450	46	.	.	PUNCT
cjgl-2661	451	1	§	§	PROPN
cjgl-2661	451	2	13	13	NUM
cjgl-2661	451	3	-	-	PUNCT
cjgl-2661	451	4	403(a	403(a	NOUN
cjgl-2661	451	5	)	)	PUNCT
cjgl-2661	451	6	(	(	PUNCT
cjgl-2661	451	7	lexisnexis	lexisnexis	NOUN
cjgl-2661	451	8	supp	supp	NOUN
cjgl-2661	451	9	.	.	PUNCT
cjgl-2661	452	1	2010	2010	NUM
cjgl-2661	452	2	)	)	PUNCT
cjgl-2661	453	1	(	(	PUNCT
cjgl-2661	453	2	property	property	NOUN
cjgl-2661	453	3	transferred	transfer	VERB
cjgl-2661	453	4	between	between	ADP
cjgl-2661	453	5	domestic	domestic	ADJ
cjgl-2661	453	6	partners	partner	NOUN
cjgl-2661	453	7	not	not	PART
cjgl-2661	453	8	subject	subject	ADJ
cjgl-2661	453	9	to	to	ADP
cjgl-2661	453	10	county	county	NOUN
cjgl-2661	453	11	transfer	transfer	NOUN
cjgl-2661	453	12	tax	tax	NOUN
cjgl-2661	453	13	)	)	PUNCT
cjgl-2661	453	14	.	.	PUNCT
cjgl-2661	454	1	this	this	PRON
cjgl-2661	454	2	will	will	AUX
cjgl-2661	454	3	change	change	VERB
cjgl-2661	454	4	if	if	SCONJ
cjgl-2661	454	5	maryland	maryland	PROPN
cjgl-2661	454	6	's	's	PART
cjgl-2661	454	7	recently	recently	ADV
cjgl-2661	454	8	passed	pass	VERB
cjgl-2661	454	9	same	same	ADJ
cjgl-2661	454	10	-	-	PUNCT
cjgl-2661	454	11	sex	sex	NOUN
cjgl-2661	454	12	marriage	marriage	NOUN
cjgl-2661	454	13	law	law	NOUN
cjgl-2661	454	14	survives	survive	VERB
cjgl-2661	454	15	the	the	DET
cjgl-2661	454	16	referendum	referendum	NOUN
cjgl-2661	454	17	to	to	PART
cjgl-2661	454	18	repeal	repeal	VERB
cjgl-2661	454	19	it	it	PRON
cjgl-2661	454	20	.	.	PUNCT
cjgl-2661	455	1	see	see	VERB
cjgl-2661	455	2	breitenbach	breitenbach	NOUN
cjgl-2661	455	3	,	,	PUNCT
cjgl-2661	455	4	supra	supra	PROPN
cjgl-2661	455	5	.	.	PUNCT
cjgl-2661	456	1	24.1	24.1	NUM
cjgl-2661	456	2	49	49	NUM
cjgl-2661	456	3	columbia	columbia	PROPN
cjgl-2661	456	4	journal	journal	NOUN
cjgl-2661	456	5	of	of	ADP
cjgl-2661	456	6	gender	gender	NOUN
cjgl-2661	456	7	and	and	CCONJ
cjgl-2661	456	8	law	law	NOUN
cjgl-2661	456	9	expect	expect	VERB
cjgl-2661	456	10	a	a	DET
cjgl-2661	456	11	similar	similar	ADJ
cjgl-2661	456	12	result	result	NOUN
cjgl-2661	456	13	in	in	ADP
cjgl-2661	456	14	that	that	DET
cjgl-2661	456	15	state	state	NOUN
cjgl-2661	456	16	.	.	PUNCT
cjgl-2661	457	1	the	the	DET
cjgl-2661	457	2	rhode	rhode	PROPN
cjgl-2661	457	3	island	island	PROPN
cjgl-2661	457	4	department	department	PROPN
cjgl-2661	457	5	of	of	ADP
cjgl-2661	457	6	revenue	revenue	NOUN
cjgl-2661	457	7	has	have	VERB
cjgl-2661	457	8	not	not	PART
cjgl-2661	457	9	to	to	ADP
cjgl-2661	457	10	date	date	NOUN
cjgl-2661	457	11	given	give	VERB
cjgl-2661	457	12	any	any	DET
cjgl-2661	457	13	guidance	guidance	NOUN
cjgl-2661	457	14	,	,	PUNCT
cjgl-2661	457	15	not	not	PART
cjgl-2661	457	16	even	even	ADV
cjgl-2661	457	17	to	to	PART
cjgl-2661	457	18	say	say	VERB
cjgl-2661	457	19	how	how	SCONJ
cjgl-2661	457	20	rhode	rhode	ADJ
cjgl-2661	457	21	island	island	NOUN
cjgl-2661	457	22	residents	resident	NOUN
cjgl-2661	457	23	in	in	ADP
cjgl-2661	457	24	civil	civil	ADJ
cjgl-2661	457	25	unions	union	NOUN
cjgl-2661	457	26	should	should	AUX
cjgl-2661	457	27	have	have	AUX
cjgl-2661	457	28	filed	file	VERB
cjgl-2661	457	29	their	their	PRON
cjgl-2661	457	30	2011	2011	NUM
cjgl-2661	457	31	income	income	NOUN
cjgl-2661	457	32	tax	tax	NOUN
cjgl-2661	457	33	returns	return	NOUN
cjgl-2661	457	34	earlier	early	ADV
cjgl-2661	457	35	this	this	DET
cjgl-2661	457	36	year.66	year.66	NOUN
cjgl-2661	457	37	the	the	DET
cjgl-2661	457	38	balance	balance	NOUN
cjgl-2661	457	39	of	of	ADP
cjgl-2661	457	40	this	this	DET
cjgl-2661	457	41	part	part	NOUN
cjgl-2661	457	42	will	will	AUX
cjgl-2661	457	43	only	only	ADV
cjgl-2661	457	44	discuss	discuss	VERB
cjgl-2661	457	45	those	those	DET
cjgl-2661	457	46	states	state	NOUN
cjgl-2661	457	47	that	that	PRON
cjgl-2661	457	48	solemnize	solemnize	VERB
cjgl-2661	457	49	same	same	ADJ
cjgl-2661	457	50	-	-	PUNCT
cjgl-2661	457	51	sex	sex	NOUN
cjgl-2661	457	52	marriages	marriage	NOUN
cjgl-2661	457	53	.	.	PUNCT
cjgl-2661	458	1	some	some	PRON
cjgl-2661	458	2	of	of	ADP
cjgl-2661	458	3	these	these	DET
cjgl-2661	458	4	states	state	NOUN
cjgl-2661	458	5	also	also	ADV
cjgl-2661	458	6	still	still	ADV
cjgl-2661	458	7	have	have	VERB
cjgl-2661	458	8	non	non	ADJ
cjgl-2661	458	9	-	-	ADJ
cjgl-2661	458	10	marital	marital	ADJ
cjgl-2661	458	11	relationships	relationship	NOUN
cjgl-2661	458	12	,	,	PUNCT
cjgl-2661	458	13	such	such	ADJ
cjgl-2661	458	14	as	as	ADP
cjgl-2661	458	15	civil	civil	ADJ
cjgl-2661	458	16	unions	union	NOUN
cjgl-2661	458	17	and	and	CCONJ
cjgl-2661	458	18	domestic	domestic	ADJ
cjgl-2661	458	19	partnerships	partnership	NOUN
cjgl-2661	458	20	.	.	PUNCT
cjgl-2661	459	1	in	in	ADP
cjgl-2661	459	2	this	this	DET
cjgl-2661	459	3	part	part	NOUN
cjgl-2661	459	4	,	,	PUNCT
cjgl-2661	459	5	we	we	PRON
cjgl-2661	459	6	will	will	AUX
cjgl-2661	459	7	discuss	discuss	VERB
cjgl-2661	459	8	these	these	DET
cjgl-2661	459	9	marriage	marriage	NOUN
cjgl-2661	459	10	states	state	NOUN
cjgl-2661	459	11	in	in	ADP
cjgl-2661	459	12	detail	detail	NOUN
cjgl-2661	459	13	and	and	CCONJ
cjgl-2661	459	14	include	include	VERB
cjgl-2661	459	15	within	within	ADP
cjgl-2661	459	16	our	our	PRON
cjgl-2661	459	17	discussion	discussion	NOUN
cjgl-2661	459	18	of	of	ADP
cjgl-2661	459	19	each	each	DET
cjgl-2661	459	20	state	state	NOUN
cjgl-2661	459	21	how	how	SCONJ
cjgl-2661	459	22	it	it	PRON
cjgl-2661	459	23	also	also	ADV
cjgl-2661	459	24	treats	treat	VERB
cjgl-2661	459	25	any	any	DET
cjgl-2661	459	26	non	non	ADJ
cjgl-2661	459	27	-	-	ADJ
cjgl-2661	459	28	marital	marital	ADJ
cjgl-2661	459	29	relationships	relationship	NOUN
cjgl-2661	459	30	.	.	PUNCT
cjgl-2661	460	1	in	in	ADP
cjgl-2661	460	2	part	part	NOUN
cjgl-2661	460	3	iii	iii	NOUN
cjgl-2661	460	4	,	,	PUNCT
cjgl-2661	460	5	we	we	PRON
cjgl-2661	460	6	will	will	AUX
cjgl-2661	460	7	discuss	discuss	VERB
cjgl-2661	460	8	the	the	DET
cjgl-2661	460	9	states	state	NOUN
cjgl-2661	460	10	that	that	PRON
cjgl-2661	460	11	recognize	recognize	VERB
cjgl-2661	460	12	only	only	ADV
cjgl-2661	460	13	non	non	ADJ
cjgl-2661	460	14	-	-	ADJ
cjgl-2661	460	15	marital	marital	ADJ
cjgl-2661	460	16	relationships	relationship	NOUN
cjgl-2661	460	17	of	of	ADP
cjgl-2661	460	18	samesex	samesex	NOUN
cjgl-2661	460	19	couples	couple	NOUN
cjgl-2661	460	20	.	.	PUNCT
cjgl-2661	461	1	we	we	PRON
cjgl-2661	461	2	first	first	ADV
cjgl-2661	461	3	summarize	summarize	VERB
cjgl-2661	461	4	the	the	DET
cjgl-2661	461	5	marital	marital	ADJ
cjgl-2661	461	6	states	state	NOUN
cjgl-2661	461	7	.	.	PUNCT
cjgl-2661	462	1	all	all	DET
cjgl-2661	462	2	states	state	NOUN
cjgl-2661	462	3	that	that	PRON
cjgl-2661	462	4	solemnize	solemnize	VERB
cjgl-2661	462	5	same	same	ADJ
cjgl-2661	462	6	-	-	PUNCT
cjgl-2661	462	7	sex	sex	NOUN
cjgl-2661	462	8	marriages	marriage	NOUN
cjgl-2661	462	9	(	(	PUNCT
cjgl-2661	462	10	and	and	CCONJ
cjgl-2661	462	11	califomia	califomia	PROPN
cjgl-2661	462	12	,	,	PUNCT
cjgl-2661	462	13	which	which	PRON
cjgl-2661	462	14	did	do	AUX
cjgl-2661	462	15	solemnize	solemnize	VERB
cjgl-2661	462	16	them	they	PRON
cjgl-2661	462	17	for	for	ADP
cjgl-2661	462	18	a	a	DET
cjgl-2661	462	19	time	time	NOUN
cjgl-2661	462	20	)	)	PUNCT
cjgl-2661	462	21	have	have	VERB
cjgl-2661	462	22	state	state	NOUN
cjgl-2661	462	23	income	income	NOUN
cjgl-2661	462	24	taxes	taxis	NOUN
cjgl-2661	462	25	.	.	PUNCT
cjgl-2661	463	1	(	(	PUNCT
cjgl-2661	463	2	if	if	SCONJ
cjgl-2661	463	3	washington	washington	PROPN
cjgl-2661	463	4	state	state	NOUN
cjgl-2661	463	5	begins	begin	VERB
cjgl-2661	463	6	solemnizing	solemnize	VERB
cjgl-2661	463	7	same	same	ADJ
cjgl-2661	463	8	-	-	PUNCT
cjgl-2661	463	9	sex	sex	NOUN
cjgl-2661	463	10	marriages	marriage	NOUN
cjgl-2661	463	11	starting	start	VERB
cjgl-2661	463	12	in	in	ADP
cjgl-2661	463	13	2013	2013	NUM
cjgl-2661	463	14	,	,	PUNCT
cjgl-2661	463	15	it	it	PRON
cjgl-2661	463	16	will	will	AUX
cjgl-2661	463	17	be	be	AUX
cjgl-2661	463	18	the	the	DET
cjgl-2661	463	19	first	first	ADJ
cjgl-2661	463	20	state	state	NOUN
cjgl-2661	463	21	without	without	ADP
cjgl-2661	463	22	an	an	DET
cjgl-2661	463	23	income	income	NOUN
cjgl-2661	463	24	tax	tax	NOUN
cjgl-2661	463	25	to	to	PART
cjgl-2661	463	26	do	do	VERB
cjgl-2661	463	27	so	so	ADV
cjgl-2661	463	28	.	.	PUNCT
cjgl-2661	463	29	)	)	PUNCT
cjgl-2661	464	1	those	those	DET
cjgl-2661	464	2	states	state	NOUN
cjgl-2661	464	3	have	have	AUX
cjgl-2661	464	4	all	all	PRON
cjgl-2661	464	5	weighed	weigh	VERB
cjgl-2661	464	6	the	the	DET
cjgl-2661	464	7	conflicting	conflict	VERB
cjgl-2661	464	8	policy	policy	NOUN
cjgl-2661	464	9	issues	issue	NOUN
cjgl-2661	464	10	and	and	CCONJ
cjgl-2661	464	11	have	have	AUX
cjgl-2661	464	12	all	all	PRON
cjgl-2661	464	13	decided	decide	VERB
cjgl-2661	464	14	to	to	PART
cjgl-2661	464	15	allow	allow	VERB
cjgl-2661	464	16	the	the	DET
cjgl-2661	464	17	elective	elective	ADJ
cjgl-2661	464	18	filing	filing	NOUN
cjgl-2661	464	19	of	of	ADP
cjgl-2661	464	20	married	married	ADJ
cjgl-2661	464	21	filing	filing	NOUN
cjgl-2661	464	22	jointly	jointly	ADV
cjgl-2661	464	23	income	income	NOUN
cjgl-2661	464	24	tax	tax	NOUN
cjgl-2661	464	25	returns	return	NOUN
cjgl-2661	464	26	by	by	ADP
cjgl-2661	464	27	same	same	ADJ
cjgl-2661	464	28	-	-	PUNCT
cjgl-2661	464	29	sex	sex	NOUN
cjgl-2661	464	30	married	married	ADJ
cjgl-2661	464	31	couples	couple	NOUN
cjgl-2661	464	32	.	.	PUNCT
cjgl-2661	465	1	where	where	SCONJ
cjgl-2661	465	2	the	the	DET
cjgl-2661	465	3	couples	couple	NOUN
cjgl-2661	465	4	do	do	AUX
cjgl-2661	465	5	not	not	PART
cjgl-2661	465	6	want	want	VERB
cjgl-2661	465	7	to	to	PART
cjgl-2661	465	8	file	file	VERB
cjgl-2661	465	9	jointly	jointly	ADV
cjgl-2661	465	10	,	,	PUNCT
cjgl-2661	465	11	they	they	PRON
cjgl-2661	465	12	must	must	AUX
cjgl-2661	465	13	file	file	VERB
cjgl-2661	465	14	as	as	ADP
cjgl-2661	465	15	married	married	ADJ
cjgl-2661	465	16	filing	file	VERB
cjgl-2661	465	17	separately	separately	ADV
cjgl-2661	465	18	-	-	PUNCT
cjgl-2661	465	19	not	not	PART
cjgl-2661	465	20	single	single	ADJ
cjgl-2661	465	21	or	or	CCONJ
cjgl-2661	465	22	head	head	NOUN
cjgl-2661	465	23	of	of	ADP
cjgl-2661	465	24	household	household	NOUN
cjgl-2661	465	25	,	,	PUNCT
cjgl-2661	465	26	which	which	PRON
cjgl-2661	465	27	is	be	AUX
cjgl-2661	465	28	how	how	SCONJ
cjgl-2661	465	29	doma	doma	PROPN
cjgl-2661	465	30	makes	make	VERB
cjgl-2661	465	31	them	they	PRON
cjgl-2661	465	32	file	file	VERB
cjgl-2661	465	33	their	their	PRON
cjgl-2661	465	34	separate	separate	ADJ
cjgl-2661	465	35	federal	federal	ADJ
cjgl-2661	465	36	returns	return	NOUN
cjgl-2661	465	37	.	.	PUNCT
cjgl-2661	466	1	the	the	DET
cjgl-2661	466	2	district	district	PROPN
cjgl-2661	466	3	of	of	ADP
cjgl-2661	466	4	columbia	columbia	PROPN
cjgl-2661	466	5	also	also	ADV
cjgl-2661	466	6	follows	follow	VERB
cjgl-2661	466	7	these	these	DET
cjgl-2661	466	8	rules	rule	NOUN
cjgl-2661	466	9	.	.	PUNCT
cjgl-2661	467	1	there	there	PRON
cjgl-2661	467	2	is	be	VERB
cjgl-2661	467	3	,	,	PUNCT
cjgl-2661	467	4	thus	thus	ADV
cjgl-2661	467	5	,	,	PUNCT
cjgl-2661	467	6	a	a	DET
cjgl-2661	467	7	consensus	consensus	NOUN
cjgl-2661	467	8	among	among	ADP
cjgl-2661	467	9	states	state	NOUN
cjgl-2661	467	10	that	that	PRON
cjgl-2661	467	11	have	have	VERB
cjgl-2661	467	12	same	same	ADJ
cjgl-2661	467	13	-	-	PUNCT
cjgl-2661	467	14	sex	sex	NOUN
cjgl-2661	467	15	marriage	marriage	NOUN
cjgl-2661	467	16	66	66	NUM
cjgl-2661	467	17	of	of	ADP
cjgl-2661	467	18	modest	modest	ADJ
cjgl-2661	467	19	relevance	relevance	NOUN
cjgl-2661	467	20	to	to	ADP
cjgl-2661	467	21	this	this	DET
cjgl-2661	467	22	article	article	NOUN
cjgl-2661	467	23	is	be	AUX
cjgl-2661	467	24	the	the	DET
cjgl-2661	467	25	issue	issue	NOUN
cjgl-2661	467	26	of	of	ADP
cjgl-2661	467	27	comity	comity	NOUN
cjgl-2661	467	28	in	in	ADP
cjgl-2661	467	29	maryland	maryland	PROPN
cjgl-2661	467	30	and	and	CCONJ
cjgl-2661	467	31	new	new	PROPN
cjgl-2661	467	32	mexico	mexico	PROPN
cjgl-2661	467	33	,	,	PUNCT
cjgl-2661	467	34	two	two	NUM
cjgl-2661	467	35	states	state	NOUN
cjgl-2661	467	36	with	with	ADP
cjgl-2661	467	37	state	state	NOUN
cjgl-2661	467	38	income	income	NOUN
cjgl-2661	467	39	taxes	taxis	NOUN
cjgl-2661	467	40	.	.	PUNCT
cjgl-2661	468	1	these	these	DET
cjgl-2661	468	2	states	state	NOUN
cjgl-2661	468	3	do	do	AUX
cjgl-2661	468	4	not	not	PART
cjgl-2661	468	5	themselves	themselves	PRON
cjgl-2661	468	6	allow	allow	VERB
cjgl-2661	468	7	the	the	DET
cjgl-2661	468	8	solemnizing	solemnizing	NOUN
cjgl-2661	468	9	of	of	ADP
cjgl-2661	468	10	same	same	ADJ
cjgl-2661	468	11	-	-	PUNCT
cjgl-2661	468	12	sex	sex	NOUN
cjgl-2661	468	13	relationships	relationship	NOUN
cjgl-2661	468	14	that	that	PRON
cjgl-2661	468	15	give	give	VERB
cjgl-2661	468	16	the	the	DET
cjgl-2661	468	17	full	full	ADJ
cjgl-2661	468	18	benefits	benefit	NOUN
cjgl-2661	468	19	of	of	ADP
cjgl-2661	468	20	marriage	marriage	NOUN
cjgl-2661	468	21	but	but	CCONJ
cjgl-2661	468	22	do	do	AUX
cjgl-2661	468	23	not	not	PART
cjgl-2661	468	24	have	have	VERB
cjgl-2661	468	25	laws	law	NOUN
cjgl-2661	468	26	or	or	CCONJ
cjgl-2661	468	27	constitutional	constitutional	ADJ
cjgl-2661	468	28	provisions	provision	NOUN
cjgl-2661	468	29	that	that	PRON
cjgl-2661	468	30	deny	deny	VERB
cjgl-2661	468	31	recognition	recognition	NOUN
cjgl-2661	468	32	to	to	ADP
cjgl-2661	468	33	samesex	samesex	NOUN
cjgl-2661	468	34	relationships	relationship	NOUN
cjgl-2661	468	35	that	that	PRON
cjgl-2661	468	36	are	be	AUX
cjgl-2661	468	37	legally	legally	ADV
cjgl-2661	468	38	recognized	recognize	VERB
cjgl-2661	468	39	in	in	ADP
cjgl-2661	468	40	other	other	ADJ
cjgl-2661	468	41	jurisdictions	jurisdiction	NOUN
cjgl-2661	468	42	.	.	PUNCT
cjgl-2661	469	1	in	in	ADP
cjgl-2661	469	2	february	february	PROPN
cjgl-2661	469	3	2010	2010	NUM
cjgl-2661	469	4	,	,	PUNCT
cjgl-2661	469	5	maryland	maryland	PROPN
cjgl-2661	469	6	's	's	PART
cjgl-2661	469	7	attorney	attorney	NOUN
cjgl-2661	469	8	general	general	NOUN
cjgl-2661	469	9	issued	issue	VERB
cjgl-2661	469	10	an	an	DET
cjgl-2661	469	11	opinion	opinion	NOUN
cjgl-2661	469	12	stating	state	VERB
cjgl-2661	469	13	that	that	SCONJ
cjgl-2661	469	14	maryland	maryland	NOUN
cjgl-2661	469	15	would	would	AUX
cjgl-2661	469	16	give	give	VERB
cjgl-2661	469	17	comity	comity	NOUN
cjgl-2661	469	18	and	and	CCONJ
cjgl-2661	469	19	recognize	recognize	VERB
cjgl-2661	469	20	out	out	ADP
cjgl-2661	469	21	-	-	PUNCT
cjgl-2661	469	22	of	of	ADP
cjgl-2661	469	23	-	-	PUNCT
cjgl-2661	469	24	state	state	NOUN
cjgl-2661	469	25	same	same	ADJ
cjgl-2661	469	26	-	-	PUNCT
cjgl-2661	469	27	sex	sex	NOUN
cjgl-2661	469	28	marriages	marriage	NOUN
cjgl-2661	469	29	,	,	PUNCT
cjgl-2661	469	30	instructing	instruct	VERB
cjgl-2661	469	31	each	each	DET
cjgl-2661	469	32	department	department	NOUN
cjgl-2661	469	33	of	of	ADP
cjgl-2661	469	34	the	the	DET
cjgl-2661	469	35	state	state	NOUN
cjgl-2661	469	36	to	to	PART
cjgl-2661	469	37	consider	consider	VERB
cjgl-2661	469	38	how	how	SCONJ
cjgl-2661	469	39	this	this	DET
cjgl-2661	469	40	opinion	opinion	NOUN
cjgl-2661	469	41	should	should	AUX
cjgl-2661	469	42	apply	apply	VERB
cjgl-2661	469	43	to	to	ADP
cjgl-2661	469	44	matters	matter	NOUN
cjgl-2661	469	45	under	under	ADP
cjgl-2661	469	46	its	its	PRON
cjgl-2661	469	47	jurisdiction	jurisdiction	NOUN
cjgl-2661	469	48	.	.	PUNCT
cjgl-2661	470	1	marriage	marriage	NOUN
cjgl-2661	470	2	-	-	PUNCT
cjgl-2661	470	3	whether	whether	SCONJ
cjgl-2661	470	4	out	out	ADV
cjgl-2661	470	5	-	-	PUNCT
cjgl-2661	470	6	of	of	ADP
cjgl-2661	470	7	-	-	PUNCT
cjgl-2661	470	8	state	state	NOUN
cjgl-2661	470	9	same	same	ADJ
cjgl-2661	470	10	-	-	PUNCT
cjgl-2661	470	11	sex	sex	NOUN
cjgl-2661	470	12	marriage	marriage	NOUN
cjgl-2661	470	13	that	that	PRON
cjgl-2661	470	14	is	be	AUX
cjgl-2661	470	15	valid	valid	ADJ
cjgl-2661	470	16	in	in	ADP
cjgl-2661	470	17	the	the	DET
cjgl-2661	470	18	state	state	NOUN
cjgl-2661	470	19	of	of	ADP
cjgl-2661	470	20	celebration	celebration	NOUN
cjgl-2661	470	21	may	may	AUX
cjgl-2661	470	22	be	be	AUX
cjgl-2661	470	23	recognized	recognize	VERB
cjgl-2661	470	24	in	in	ADP
cjgl-2661	470	25	maryland	maryland	NOUN
cjgl-2661	470	26	,	,	PUNCT
cjgl-2661	470	27	95	95	NUM
cjgl-2661	470	28	op	op	NOUN
cjgl-2661	470	29	.	.	PUNCT
cjgl-2661	471	1	att'y	att'y	PROPN
cjgl-2661	471	2	gen	gen	PROPN
cjgl-2661	471	3	.	.	PROPN
cjgl-2661	471	4	3	3	NUM
cjgl-2661	471	5	(	(	PUNCT
cjgl-2661	471	6	2010	2010	NUM
cjgl-2661	471	7	)	)	PUNCT
cjgl-2661	471	8	,	,	PUNCT
cjgl-2661	471	9	available	available	ADJ
cjgl-2661	471	10	at	at	ADP
cjgl-2661	471	11	http://www.oag.state.md.us/	http://www.oag.state.md.us/	PROPN
cjgl-2661	471	12	opinions/2010/95oag3.pdf	opinions/2010/95oag3.pdf	PROPN
cjgl-2661	471	13	.	.	PUNCT
cjgl-2661	472	1	in	in	ADP
cjgl-2661	472	2	response	response	NOUN
cjgl-2661	472	3	,	,	PUNCT
cjgl-2661	472	4	maryland	maryland	PROPN
cjgl-2661	472	5	's	's	PART
cjgl-2661	472	6	comptroller	comptroller	NOUN
cjgl-2661	472	7	concluded	conclude	VERB
cjgl-2661	472	8	that	that	SCONJ
cjgl-2661	472	9	he	he	PRON
cjgl-2661	472	10	is	be	AUX
cjgl-2661	472	11	constrained	constrain	VERB
cjgl-2661	472	12	by	by	ADP
cjgl-2661	472	13	other	other	ADJ
cjgl-2661	472	14	maryland	maryland	NOUN
cjgl-2661	472	15	laws	law	NOUN
cjgl-2661	472	16	to	to	PART
cjgl-2661	472	17	interpret	interpret	VERB
cjgl-2661	472	18	the	the	DET
cjgl-2661	472	19	maryland	maryland	NOUN
cjgl-2661	472	20	tax	tax	NOUN
cjgl-2661	472	21	statues	statue	NOUN
cjgl-2661	472	22	in	in	ADP
cjgl-2661	472	23	conformity	conformity	NOUN
cjgl-2661	472	24	with	with	ADP
cjgl-2661	472	25	federal	federal	ADJ
cjgl-2661	472	26	laws	law	NOUN
cjgl-2661	472	27	,	,	PUNCT
cjgl-2661	472	28	so	so	ADV
cjgl-2661	472	29	out	out	ADV
cjgl-2661	472	30	-	-	PUNCT
cjgl-2661	472	31	of	of	ADP
cjgl-2661	472	32	-	-	PUNCT
cjgl-2661	472	33	state	state	NOUN
cjgl-2661	472	34	samesex	samesex	NOUN
cjgl-2661	472	35	couples	couple	NOUN
cjgl-2661	472	36	must	must	AUX
cjgl-2661	472	37	file	file	VERB
cjgl-2661	472	38	as	as	ADV
cjgl-2661	472	39	single	single	ADJ
cjgl-2661	472	40	or	or	CCONJ
cjgl-2661	472	41	head	head	NOUN
cjgl-2661	472	42	of	of	ADP
cjgl-2661	472	43	household	household	NOUN
cjgl-2661	472	44	on	on	ADP
cjgl-2661	472	45	their	their	PRON
cjgl-2661	472	46	maryland	maryland	NOUN
cjgl-2661	472	47	income	income	NOUN
cjgl-2661	472	48	tax	tax	NOUN
cjgl-2661	472	49	forms	form	NOUN
cjgl-2661	472	50	.	.	PUNCT
cjgl-2661	473	1	see	see	VERB
cjgl-2661	473	2	filing	file	VERB
cjgl-2661	473	3	status	status	NOUN
cjgl-2661	473	4	,	,	PUNCT
cjgl-2661	473	5	comp	comp	PROPN
cjgl-2661	473	6	.	.	PUNCT
cjgl-2661	474	1	of	of	ADP
cjgl-2661	474	2	md	md	PROPN
cjgl-2661	474	3	.	.	PROPN
cjgl-2661	474	4	,	,	PUNCT
cjgl-2661	474	5	http://individuals.marylandtaxes.com/incometax/filing.asp	http://individuals.marylandtaxes.com/incometax/filing.asp	PROPN
cjgl-2661	474	6	(	(	PUNCT
cjgl-2661	474	7	last	last	ADV
cjgl-2661	474	8	visited	visit	VERB
cjgl-2661	474	9	mar	mar	PROPN
cjgl-2661	474	10	.	.	PROPN
cjgl-2661	474	11	3	3	NUM
cjgl-2661	474	12	,	,	PUNCT
cjgl-2661	474	13	2012	2012	NUM
cjgl-2661	474	14	)	)	PUNCT
cjgl-2661	474	15	.	.	PUNCT
cjgl-2661	475	1	in	in	ADP
cjgl-2661	475	2	a	a	DET
cjgl-2661	475	3	recent	recent	ADJ
cjgl-2661	475	4	decision	decision	NOUN
cjgl-2661	475	5	of	of	ADP
cjgl-2661	475	6	maryland	maryland	NOUN
cjgl-2661	475	7	's	's	PART
cjgl-2661	475	8	highest	high	ADJ
cjgl-2661	475	9	court	court	NOUN
cjgl-2661	475	10	that	that	PRON
cjgl-2661	475	11	recognized	recognize	VERB
cjgl-2661	475	12	a	a	DET
cjgl-2661	475	13	valid	valid	ADJ
cjgl-2661	475	14	california	california	PROPN
cjgl-2661	475	15	same	same	ADJ
cjgl-2661	475	16	-	-	PUNCT
cjgl-2661	475	17	sex	sex	NOUN
cjgl-2661	475	18	marriage	marriage	NOUN
cjgl-2661	475	19	for	for	ADP
cjgl-2661	475	20	purposes	purpose	NOUN
cjgl-2661	475	21	of	of	ADP
cjgl-2661	475	22	adjudicating	adjudicate	VERB
cjgl-2661	475	23	a	a	DET
cjgl-2661	475	24	divorce	divorce	NOUN
cjgl-2661	475	25	case	case	NOUN
cjgl-2661	475	26	,	,	PUNCT
cjgl-2661	475	27	the	the	DET
cjgl-2661	475	28	court	court	NOUN
cjgl-2661	475	29	considered	consider	VERB
cjgl-2661	475	30	the	the	DET
cjgl-2661	475	31	opinion	opinion	NOUN
cjgl-2661	475	32	of	of	ADP
cjgl-2661	475	33	the	the	DET
cjgl-2661	475	34	attorney	attorney	NOUN
cjgl-2661	475	35	general	general	NOUN
cjgl-2661	475	36	and	and	CCONJ
cjgl-2661	475	37	reached	reach	VERB
cjgl-2661	475	38	a	a	DET
cjgl-2661	475	39	result	result	NOUN
cjgl-2661	475	40	consistent	consistent	ADJ
cjgl-2661	475	41	with	with	ADP
cjgl-2661	475	42	that	that	DET
cjgl-2661	475	43	opinion	opinion	NOUN
cjgl-2661	475	44	and	and	CCONJ
cjgl-2661	475	45	its	its	PRON
cjgl-2661	475	46	reasoning	reasoning	NOUN
cjgl-2661	475	47	.	.	PUNCT
cjgl-2661	476	1	port	port	PROPN
cjgl-2661	476	2	v.	v.	ADP
cjgl-2661	476	3	cowan	cowan	PROPN
cjgl-2661	476	4	,	,	PUNCT
cjgl-2661	476	5	no	no	INTJ
cjgl-2661	476	6	.	.	PROPN
cjgl-2661	476	7	69	69	NUM
cjgl-2661	476	8	,	,	PUNCT
cjgl-2661	476	9	2012	2012	NUM
cjgl-2661	476	10	wl	wl	NOUN
cjgl-2661	476	11	1758629	1758629	NUM
cjgl-2661	476	12	(	(	PUNCT
cjgl-2661	476	13	md	md	PROPN
cjgl-2661	476	14	.	.	PROPN
cjgl-2661	477	1	may	may	AUX
cjgl-2661	477	2	18	18	NUM
cjgl-2661	477	3	,	,	PUNCT
cjgl-2661	477	4	2012	2012	NUM
cjgl-2661	477	5	)	)	PUNCT
cjgl-2661	477	6	.	.	PUNCT
cjgl-2661	478	1	while	while	SCONJ
cjgl-2661	478	2	new	new	PROPN
cjgl-2661	478	3	mexico	mexico	PROPN
cjgl-2661	478	4	is	be	AUX
cjgl-2661	478	5	not	not	PART
cjgl-2661	478	6	one	one	NUM
cjgl-2661	478	7	of	of	ADP
cjgl-2661	478	8	the	the	DET
cjgl-2661	478	9	nineteen	nineteen	NUM
cjgl-2661	478	10	states	state	NOUN
cjgl-2661	478	11	that	that	PRON
cjgl-2661	478	12	provide	provide	VERB
cjgl-2661	478	13	ways	way	NOUN
cjgl-2661	478	14	for	for	SCONJ
cjgl-2661	478	15	their	their	PRON
cjgl-2661	478	16	own	own	ADJ
cjgl-2661	478	17	citizens	citizen	NOUN
cjgl-2661	478	18	to	to	PART
cjgl-2661	478	19	become	become	AUX
cjgl-2661	478	20	officially	officially	ADV
cjgl-2661	478	21	recognized	recognize	VERB
cjgl-2661	478	22	as	as	ADP
cjgl-2661	478	23	same	same	ADJ
cjgl-2661	478	24	-	-	PUNCT
cjgl-2661	478	25	sex	sex	NOUN
cjgl-2661	478	26	couples	couple	NOUN
cjgl-2661	478	27	,	,	PUNCT
cjgl-2661	478	28	in	in	ADP
cjgl-2661	478	29	january	january	PROPN
cjgl-2661	478	30	2011	2011	NUM
cjgl-2661	478	31	new	new	PROPN
cjgl-2661	478	32	mexico	mexico	PROPN
cjgl-2661	478	33	's	's	PART
cjgl-2661	478	34	attorney	attorney	NOUN
cjgl-2661	478	35	general	general	NOUN
cjgl-2661	478	36	opined	opine	VERB
cjgl-2661	478	37	that	that	SCONJ
cjgl-2661	478	38	the	the	DET
cjgl-2661	478	39	state	state	NOUN
cjgl-2661	478	40	should	should	AUX
cjgl-2661	478	41	recognize	recognize	VERB
cjgl-2661	478	42	same	same	ADJ
cjgl-2661	478	43	-	-	PUNCT
cjgl-2661	478	44	sex	sex	NOUN
cjgl-2661	478	45	marriages	marriage	NOUN
cjgl-2661	478	46	solemnized	solemnize	VERB
cjgl-2661	478	47	out	out	ADP
cjgl-2661	478	48	of	of	ADP
cjgl-2661	478	49	state	state	NOUN
cjgl-2661	478	50	.	.	PUNCT
cjgl-2661	479	1	op	op	NOUN
cjgl-2661	479	2	.	.	PUNCT
cjgl-2661	480	1	att'y	att'y	PROPN
cjgl-2661	480	2	gen	gen	PROPN
cjgl-2661	480	3	.	.	PUNCT
cjgl-2661	481	1	no	no	INTJ
cjgl-2661	481	2	.	.	NOUN
cjgl-2661	482	1	11	11	NUM
cjgl-2661	482	2	-	-	SYM
cjgl-2661	482	3	01	01	NUM
cjgl-2661	482	4	(	(	PUNCT
cjgl-2661	482	5	2011	2011	NUM
cjgl-2661	482	6	)	)	PUNCT
cjgl-2661	482	7	,	,	PUNCT
cjgl-2661	482	8	available	available	ADJ
cjgl-2661	482	9	at	at	ADP
cjgl-2661	482	10	http://public-records.nmag.gov/opinions	http://public-records.nmag.gov/opinion	NOUN
cjgl-2661	482	11	.	.	PUNCT
cjgl-2661	483	1	as	as	SCONJ
cjgl-2661	483	2	new	new	PROPN
cjgl-2661	483	3	mexico	mexico	PROPN
cjgl-2661	483	4	has	have	VERB
cjgl-2661	483	5	a	a	DET
cjgl-2661	483	6	state	state	NOUN
cjgl-2661	483	7	income	income	NOUN
cjgl-2661	483	8	tax	tax	NOUN
cjgl-2661	483	9	,	,	PUNCT
cjgl-2661	483	10	it	it	PRON
cjgl-2661	483	11	would	would	AUX
cjgl-2661	483	12	seem	seem	VERB
cjgl-2661	483	13	that	that	PRON
cjgl-2661	483	14	same	same	ADJ
cjgl-2661	483	15	-	-	PUNCT
cjgl-2661	483	16	sex	sex	NOUN
cjgl-2661	483	17	couples	couple	NOUN
cjgl-2661	483	18	should	should	AUX
cjgl-2661	483	19	be	be	AUX
cjgl-2661	483	20	able	able	ADJ
cjgl-2661	483	21	to	to	PART
cjgl-2661	483	22	file	file	VERB
cjgl-2661	483	23	joint	joint	ADJ
cjgl-2661	483	24	new	new	PROPN
cjgl-2661	483	25	mexico	mexico	PROPN
cjgl-2661	483	26	income	income	NOUN
cjgl-2661	483	27	tax	tax	NOUN
cjgl-2661	483	28	returns	return	NOUN
cjgl-2661	483	29	.	.	PUNCT
cjgl-2661	484	1	there	there	PRON
cjgl-2661	484	2	is	be	VERB
cjgl-2661	484	3	no	no	DET
cjgl-2661	484	4	guidance	guidance	NOUN
cjgl-2661	484	5	as	as	ADP
cjgl-2661	484	6	of	of	ADP
cjgl-2661	484	7	yet	yet	ADV
cjgl-2661	484	8	on	on	ADP
cjgl-2661	484	9	this	this	DET
cjgl-2661	484	10	issue	issue	NOUN
cjgl-2661	484	11	.	.	PUNCT
cjgl-2661	485	1	new	new	PROPN
cjgl-2661	485	2	mexico	mexico	PROPN
cjgl-2661	485	3	's	's	PART
cjgl-2661	485	4	income	income	NOUN
cjgl-2661	485	5	tax	tax	NOUN
cjgl-2661	485	6	return	return	NOUN
cjgl-2661	485	7	form	form	NOUN
cjgl-2661	485	8	(	(	PUNCT
cjgl-2661	485	9	form	form	NOUN
cjgl-2661	485	10	pit-1	pit-1	NOUN
cjgl-2661	485	11	)	)	PUNCT
cjgl-2661	485	12	allows	allow	VERB
cjgl-2661	485	13	spousal	spousal	PROPN
cjgl-2661	485	14	joint	joint	ADJ
cjgl-2661	485	15	filing	filing	NOUN
cjgl-2661	485	16	,	,	PUNCT
cjgl-2661	485	17	but	but	CCONJ
cjgl-2661	485	18	the	the	DET
cjgl-2661	485	19	2011	2011	NUM
cjgl-2661	485	20	instructions	instruction	NOUN
cjgl-2661	485	21	do	do	AUX
cjgl-2661	485	22	not	not	PART
cjgl-2661	485	23	mention	mention	VERB
cjgl-2661	485	24	same	same	ADJ
cjgl-2661	485	25	-	-	PUNCT
cjgl-2661	485	26	sex	sex	NOUN
cjgl-2661	485	27	couples	couple	NOUN
cjgl-2661	485	28	.	.	PUNCT
cjgl-2661	486	1	50	50	NUM
cjgl-2661	486	2	24.1	24.1	NUM
cjgl-2661	486	3	columbia	columbia	PROPN
cjgl-2661	486	4	journal	journal	NOUN
cjgl-2661	486	5	of	of	ADP
cjgl-2661	486	6	gender	gender	NOUN
cjgl-2661	486	7	and	and	CCONJ
cjgl-2661	486	8	law	law	NOUN
cjgl-2661	486	9	to	to	PART
cjgl-2661	486	10	treat	treat	VERB
cjgl-2661	486	11	same	same	ADJ
cjgl-2661	486	12	-	-	PUNCT
cjgl-2661	486	13	sex	sex	NOUN
cjgl-2661	486	14	couples	couple	NOUN
cjgl-2661	486	15	as	as	ADV
cjgl-2661	486	16	married	married	ADJ
cjgl-2661	486	17	for	for	ADP
cjgl-2661	486	18	state	state	NOUN
cjgl-2661	486	19	tax	tax	NOUN
cjgl-2661	486	20	purposes	purpose	NOUN
cjgl-2661	486	21	rather	rather	ADV
cjgl-2661	486	22	than	than	ADP
cjgl-2661	486	23	treat	treat	VERB
cjgl-2661	486	24	those	those	DET
cjgl-2661	486	25	couples	couple	NOUN
cjgl-2661	486	26	as	as	ADP
cjgl-2661	486	27	unmarried	unmarried	ADJ
cjgl-2661	486	28	for	for	ADP
cjgl-2661	486	29	state	state	NOUN
cjgl-2661	486	30	income	income	NOUN
cjgl-2661	486	31	tax	tax	NOUN
cjgl-2661	486	32	purposes	purpose	NOUN
cjgl-2661	486	33	in	in	ADP
cjgl-2661	486	34	order	order	NOUN
cjgl-2661	486	35	to	to	PART
cjgl-2661	486	36	conform	conform	VERB
cjgl-2661	486	37	with	with	ADP
cjgl-2661	486	38	federal	federal	ADJ
cjgl-2661	486	39	law	law	NOUN
cjgl-2661	486	40	that	that	PRON
cjgl-2661	486	41	treats	treat	VERB
cjgl-2661	486	42	them	they	PRON
cjgl-2661	486	43	as	as	ADP
cjgl-2661	486	44	unmarried	unmarried	ADJ
cjgl-2661	486	45	for	for	ADP
cjgl-2661	486	46	federal	federal	ADJ
cjgl-2661	486	47	income	income	NOUN
cjgl-2661	486	48	tax	tax	NOUN
cjgl-2661	486	49	purposes	purpose	NOUN
cjgl-2661	486	50	.	.	PUNCT
cjgl-2661	487	1	further	far	ADV
cjgl-2661	487	2	,	,	PUNCT
cjgl-2661	487	3	in	in	ADP
cjgl-2661	487	4	connecticut	connecticut	PROPN
cjgl-2661	487	5	,	,	PUNCT
cjgl-2661	487	6	vermont	vermont	PROPN
cjgl-2661	487	7	,	,	PUNCT
cjgl-2661	487	8	new	new	PROPN
cjgl-2661	487	9	hampshire	hampshire	PROPN
cjgl-2661	487	10	,	,	PUNCT
cjgl-2661	487	11	california	california	PROPN
cjgl-2661	487	12	,	,	PUNCT
cjgl-2661	487	13	and	and	CCONJ
cjgl-2661	487	14	the	the	DET
cjgl-2661	487	15	district	district	NOUN
cjgl-2661	487	16	of	of	ADP
cjgl-2661	487	17	columbia	columbia	PROPN
cjgl-2661	487	18	,	,	PUNCT
cjgl-2661	487	19	same	same	ADJ
cjgl-2661	487	20	-	-	PUNCT
cjgl-2661	487	21	sex	sex	NOUN
cjgl-2661	487	22	marriage	marriage	NOUN
cjgl-2661	487	23	was	be	AUX
cjgl-2661	487	24	preceded	precede	VERB
cjgl-2661	487	25	by	by	ADP
cjgl-2661	487	26	recognized	recognize	VERB
cjgl-2661	487	27	same	same	ADJ
cjgl-2661	487	28	-	-	PUNCT
cjgl-2661	487	29	sex	sex	NOUN
cjgl-2661	487	30	relationships	relationship	NOUN
cjgl-2661	487	31	giving	give	VERB
cjgl-2661	487	32	substantially	substantially	ADV
cjgl-2661	487	33	the	the	DET
cjgl-2661	487	34	same	same	ADJ
cjgl-2661	487	35	benefits	benefit	NOUN
cjgl-2661	487	36	as	as	ADP
cjgl-2661	487	37	marriageeither	marriageeither	ADJ
cjgl-2661	487	38	registered	register	VERB
cjgl-2661	487	39	domestic	domestic	ADJ
cjgl-2661	487	40	partnerships	partnership	NOUN
cjgl-2661	487	41	or	or	CCONJ
cjgl-2661	487	42	civil	civil	ADJ
cjgl-2661	487	43	unions	union	NOUN
cjgl-2661	487	44	.	.	PUNCT
cjgl-2661	488	1	in	in	ADP
cjgl-2661	488	2	any	any	PRON
cjgl-2661	488	3	of	of	ADP
cjgl-2661	488	4	such	such	ADJ
cjgl-2661	488	5	states	state	NOUN
cjgl-2661	488	6	where	where	SCONJ
cjgl-2661	488	7	the	the	DET
cjgl-2661	488	8	non	non	ADJ
cjgl-2661	488	9	-	-	ADJ
cjgl-2661	488	10	marital	marital	ADJ
cjgl-2661	488	11	relationship	relationship	NOUN
cjgl-2661	488	12	still	still	ADV
cjgl-2661	488	13	exists	exist	VERB
cjgl-2661	488	14	,	,	PUNCT
cjgl-2661	488	15	members	member	NOUN
cjgl-2661	488	16	of	of	ADP
cjgl-2661	488	17	those	those	DET
cjgl-2661	488	18	relationships	relationship	NOUN
cjgl-2661	488	19	also	also	ADV
cjgl-2661	488	20	are	be	AUX
cjgl-2661	488	21	allowed	allow	VERB
cjgl-2661	488	22	to	to	PART
cjgl-2661	488	23	file	file	VERB
cjgl-2661	488	24	jointly	jointly	ADV
cjgl-2661	488	25	or	or	CCONJ
cjgl-2661	488	26	separately	separately	ADV
cjgl-2661	488	27	under	under	ADP
cjgl-2661	488	28	the	the	DET
cjgl-2661	488	29	same	same	ADJ
cjgl-2661	488	30	rules	rule	NOUN
cjgl-2661	488	31	applicable	applicable	ADJ
cjgl-2661	488	32	to	to	ADP
cjgl-2661	488	33	married	married	ADJ
cjgl-2661	488	34	couples	couple	NOUN
cjgl-2661	488	35	.	.	PUNCT
cjgl-2661	489	1	what	what	PRON
cjgl-2661	489	2	follows	follow	VERB
cjgl-2661	489	3	is	be	AUX
cjgl-2661	489	4	a	a	DET
cjgl-2661	489	5	summary	summary	NOUN
cjgl-2661	489	6	of	of	ADP
cjgl-2661	489	7	the	the	DET
cjgl-2661	489	8	seven	seven	NUM
cjgl-2661	489	9	relevant	relevant	ADJ
cjgl-2661	489	10	same	same	ADJ
cjgl-2661	489	11	-	-	PUNCT
cjgl-2661	489	12	sex	sex	NOUN
cjgl-2661	489	13	marriage	marriage	NOUN
cjgl-2661	489	14	jurisdictions	jurisdiction	NOUN
cjgl-2661	489	15	and	and	CCONJ
cjgl-2661	489	16	the	the	DET
cjgl-2661	489	17	guidance	guidance	NOUN
cjgl-2661	489	18	each	each	DET
cjgl-2661	489	19	jurisdiction	jurisdiction	NOUN
cjgl-2661	489	20	has	have	AUX
cjgl-2661	489	21	given	give	VERB
cjgl-2661	489	22	to	to	ADP
cjgl-2661	489	23	same	same	ADJ
cjgl-2661	489	24	-	-	PUNCT
cjgl-2661	489	25	sex	sex	NOUN
cjgl-2661	489	26	couples	couple	NOUN
cjgl-2661	489	27	for	for	ADP
cjgl-2661	489	28	their	their	PRON
cjgl-2661	489	29	state	state	NOUN
cjgl-2661	489	30	and	and	CCONJ
cjgl-2661	489	31	local	local	ADJ
cjgl-2661	489	32	income	income	NOUN
cjgl-2661	489	33	tax	tax	NOUN
cjgl-2661	489	34	filing	filing	NOUN
cjgl-2661	489	35	obligations	obligation	NOUN
cjgl-2661	489	36	.	.	PUNCT
cjgl-2661	490	1	the	the	DET
cjgl-2661	490	2	order	order	NOUN
cjgl-2661	490	3	that	that	SCONJ
cjgl-2661	490	4	the	the	DET
cjgl-2661	490	5	jurisdictions	jurisdiction	NOUN
cjgl-2661	490	6	are	be	AUX
cjgl-2661	490	7	discussed	discuss	VERB
cjgl-2661	490	8	is	be	AUX
cjgl-2661	490	9	somewhat	somewhat	ADV
cjgl-2661	490	10	arbitrary	arbitrary	ADJ
cjgl-2661	490	11	,	,	PUNCT
cjgl-2661	490	12	but	but	CCONJ
cjgl-2661	490	13	was	be	AUX
cjgl-2661	490	14	chosen	choose	VERB
cjgl-2661	490	15	to	to	PART
cjgl-2661	490	16	illustrate	illustrate	VERB
cjgl-2661	490	17	points	point	NOUN
cjgl-2661	490	18	of	of	ADP
cjgl-2661	490	19	difference	difference	NOUN
cjgl-2661	490	20	and	and	CCONJ
cjgl-2661	490	21	similarity	similarity	NOUN
cjgl-2661	490	22	among	among	ADP
cjgl-2661	490	23	certain	certain	ADJ
cjgl-2661	490	24	states	state	NOUN
cjgl-2661	490	25	.	.	PUNCT
cjgl-2661	491	1	we	we	PRON
cjgl-2661	491	2	discuss	discuss	VERB
cjgl-2661	491	3	california	california	PROPN
cjgl-2661	491	4	last	last	ADJ
cjgl-2661	491	5	,	,	PUNCT
cjgl-2661	491	6	since	since	SCONJ
cjgl-2661	491	7	california	california	PROPN
cjgl-2661	491	8	has	have	AUX
cjgl-2661	491	9	produced	produce	VERB
cjgl-2661	491	10	the	the	DET
cjgl-2661	491	11	most	most	ADV
cjgl-2661	491	12	extensive	extensive	ADJ
cjgl-2661	491	13	guidance	guidance	NOUN
cjgl-2661	491	14	of	of	ADP
cjgl-2661	491	15	any	any	DET
cjgl-2661	491	16	jurisdiction	jurisdiction	NOUN
cjgl-2661	491	17	,	,	PUNCT
cjgl-2661	491	18	and	and	CCONJ
cjgl-2661	491	19	the	the	DET
cjgl-2661	491	20	contrast	contrast	NOUN
cjgl-2661	491	21	between	between	ADP
cjgl-2661	491	22	it	it	PRON
cjgl-2661	491	23	and	and	CCONJ
cjgl-2661	491	24	its	its	PRON
cjgl-2661	491	25	sister	sister	NOUN
cjgl-2661	491	26	marriage	marriage	NOUN
cjgl-2661	491	27	jurisdictions	jurisdiction	NOUN
cjgl-2661	491	28	becomes	become	VERB
cjgl-2661	491	29	most	most	ADV
cjgl-2661	491	30	obvious	obvious	ADJ
cjgl-2661	491	31	when	when	SCONJ
cjgl-2661	491	32	the	the	DET
cjgl-2661	491	33	description	description	NOUN
cjgl-2661	491	34	of	of	ADP
cjgl-2661	491	35	the	the	DET
cjgl-2661	491	36	sparse	sparse	ADJ
cjgl-2661	491	37	guidance	guidance	NOUN
cjgl-2661	491	38	of	of	ADP
cjgl-2661	491	39	the	the	DET
cjgl-2661	491	40	other	other	ADJ
cjgl-2661	491	41	jurisdictions	jurisdiction	NOUN
cjgl-2661	491	42	precedes	precede	VERB
cjgl-2661	491	43	the	the	DET
cjgl-2661	491	44	california	california	PROPN
cjgl-2661	491	45	discussion.6	discussion.6	VERB
cjgl-2661	491	46	1	1	NUM
cjgl-2661	491	47	b.	b.	PROPN
cjgl-2661	491	48	massachusetts	massachusetts	PROPN
cjgl-2661	491	49	massachusetts	massachusetts	PROPN
cjgl-2661	491	50	was	be	AUX
cjgl-2661	491	51	the	the	DET
cjgl-2661	491	52	first	first	ADJ
cjgl-2661	491	53	state	state	NOUN
cjgl-2661	491	54	to	to	PART
cjgl-2661	491	55	legalize	legalize	VERB
cjgl-2661	491	56	same	same	ADJ
cjgl-2661	491	57	-	-	PUNCT
cjgl-2661	491	58	sex	sex	NOUN
cjgl-2661	491	59	marriage	marriage	NOUN
cjgl-2661	491	60	.	.	PUNCT
cjgl-2661	492	1	it	it	PRON
cjgl-2661	492	2	came	come	VERB
cjgl-2661	492	3	as	as	ADP
cjgl-2661	492	4	a	a	DET
cjgl-2661	492	5	result	result	NOUN
cjgl-2661	492	6	of	of	ADP
cjgl-2661	492	7	a	a	DET
cjgl-2661	492	8	2003	2003	NUM
cjgl-2661	492	9	court	court	NOUN
cjgl-2661	492	10	opinion	opinion	NOUN
cjgl-2661	492	11	,	,	PUNCT
cjgl-2661	492	12	goodridge	goodridge	PROPN
cjgl-2661	492	13	v.	v.	ADP
cjgl-2661	492	14	department	department	PROPN
cjgl-2661	492	15	of	of	ADP
cjgl-2661	492	16	public	public	PROPN
cjgl-2661	492	17	health.8	health.8	PROPN
cjgl-2661	492	18	massachusetts	massachusetts	PROPN
cjgl-2661	492	19	does	do	AUX
cjgl-2661	492	20	not	not	PART
cjgl-2661	492	21	require	require	VERB
cjgl-2661	492	22	that	that	SCONJ
cjgl-2661	492	23	different	different	ADJ
cjgl-2661	492	24	-	-	PUNCT
cjgl-2661	492	25	sex	sex	NOUN
cjgl-2661	492	26	married	married	ADJ
cjgl-2661	492	27	couples	couple	NOUN
cjgl-2661	492	28	match	match	VERB
cjgl-2661	492	29	their	their	PRON
cjgl-2661	492	30	state.and	state.and	NOUN
cjgl-2661	492	31	federal	federal	ADJ
cjgl-2661	492	32	filing	filing	NOUN
cjgl-2661	492	33	status	status	NOUN
cjgl-2661	492	34	as	as	ADP
cjgl-2661	492	35	joint	joint	ADJ
cjgl-2661	492	36	or	or	CCONJ
cjgl-2661	492	37	married	married	ADJ
cjgl-2661	492	38	filing	filing	NOUN
cjgl-2661	492	39	separately	separately	ADV
cjgl-2661	492	40	,	,	PUNCT
cjgl-2661	492	41	so	so	CCONJ
cjgl-2661	492	42	it	it	PRON
cjgl-2661	492	43	is	be	AUX
cjgl-2661	492	44	probably	probably	ADV
cjgl-2661	492	45	not	not	PART
cjgl-2661	492	46	surprising	surprising	ADJ
cjgl-2661	492	47	that	that	SCONJ
cjgl-2661	492	48	it	it	PRON
cjgl-2661	492	49	was	be	AUX
cjgl-2661	492	50	not	not	PART
cjgl-2661	492	51	troubled	trouble	VERB
cjgl-2661	492	52	by	by	ADP
cjgl-2661	492	53	the	the	DET
cjgl-2661	492	54	lack	lack	NOUN
cjgl-2661	492	55	of	of	ADP
cjgl-2661	492	56	conformity	conformity	NOUN
cjgl-2661	492	57	that	that	PRON
cjgl-2661	492	58	results	result	VERB
cjgl-2661	492	59	if	if	SCONJ
cjgl-2661	492	60	a	a	DET
cjgl-2661	492	61	same	same	ADJ
cjgl-2661	492	62	-	-	PUNCT
cjgl-2661	492	63	sex	sex	NOUN
cjgl-2661	492	64	married	marry	VERB
cjgl-2661	492	65	couple	couple	NOUN
cjgl-2661	492	66	files	file	NOUN
cjgl-2661	492	67	as	as	ADP
cjgl-2661	492	68	single	single	ADJ
cjgl-2661	492	69	or	or	CCONJ
cjgl-2661	492	70	head	head	NOUN
cjgl-2661	492	71	of	of	ADP
cjgl-2661	492	72	household	household	NOUN
cjgl-2661	492	73	for	for	ADP
cjgl-2661	492	74	federal	federal	ADJ
cjgl-2661	492	75	purposes	purpose	NOUN
cjgl-2661	492	76	(	(	PUNCT
cjgl-2661	492	77	because	because	SCONJ
cjgl-2661	492	78	of	of	ADP
cjgl-2661	492	79	doma	doma	NOUN
cjgl-2661	492	80	)	)	PUNCT
cjgl-2661	492	81	and	and	CCONJ
cjgl-2661	492	82	"	"	PUNCT
cjgl-2661	492	83	married	married	ADJ
cjgl-2661	492	84	filing	filing	NOUN
cjgl-2661	492	85	separately	separately	ADV
cjgl-2661	492	86	"	"	PUNCT
cjgl-2661	492	87	or	or	CCONJ
cjgl-2661	492	88	"	"	PUNCT
cjgl-2661	492	89	married	married	ADJ
cjgl-2661	492	90	filing	filing	NOUN
cjgl-2661	492	91	jointly	jointly	ADV
cjgl-2661	492	92	"	"	PUNCT
cjgl-2661	492	93	for	for	ADP
cjgl-2661	492	94	state	state	NOUN
cjgl-2661	492	95	income	income	NOUN
cjgl-2661	492	96	tax	tax	NOUN
cjgl-2661	492	97	purposes	purpose	NOUN
cjgl-2661	492	98	.	.	PUNCT
cjgl-2661	493	1	the	the	DET
cjgl-2661	493	2	massachusetts	massachusetts	PROPN
cjgl-2661	493	3	department	department	PROPN
cjgl-2661	493	4	of	of	ADP
cjgl-2661	493	5	revenue	revenue	NOUN
cjgl-2661	493	6	(	(	PUNCT
cjgl-2661	493	7	dor	dor	NOUN
cjgl-2661	493	8	)	)	PUNCT
cjgl-2661	493	9	quickly	quickly	ADV
cjgl-2661	493	10	responded	respond	VERB
cjgl-2661	493	11	to	to	ADP
cjgl-2661	493	12	its	its	PRON
cjgl-2661	493	13	supreme	supreme	ADJ
cjgl-2661	493	14	judicial	judicial	PROPN
cjgl-2661	493	15	court	court	NOUN
cjgl-2661	493	16	's	's	PART
cjgl-2661	493	17	opinion	opinion	NOUN
cjgl-2661	493	18	with	with	ADP
cjgl-2661	493	19	guidance	guidance	NOUN
cjgl-2661	493	20	that	that	PRON
cjgl-2661	493	21	addressed	address	VERB
cjgl-2661	493	22	income	income	NOUN
cjgl-2661	493	23	tax	tax	NOUN
cjgl-2661	493	24	as	as	ADV
cjgl-2661	493	25	well	well	ADV
cjgl-2661	493	26	as	as	ADP
cjgl-2661	493	27	sales	sale	NOUN
cjgl-2661	493	28	tax	tax	NOUN
cjgl-2661	493	29	,	,	PUNCT
cjgl-2661	493	30	estate	estate	NOUN
cjgl-2661	493	31	and	and	CCONJ
cjgl-2661	493	32	gift	gift	NOUN
cjgl-2661	493	33	tax	tax	NOUN
cjgl-2661	493	34	,	,	PUNCT
cjgl-2661	493	35	and	and	CCONJ
cjgl-2661	493	36	employer	employer	NOUN
cjgl-2661	493	37	obligations	obligation	NOUN
cjgl-2661	493	38	(	(	PUNCT
cjgl-2661	493	39	such	such	ADJ
cjgl-2661	493	40	as	as	ADP
cjgl-2661	493	41	that	that	SCONJ
cjgl-2661	493	42	employers	employer	NOUN
cjgl-2661	493	43	must	must	AUX
cjgl-2661	493	44	exclude	exclude	VERB
cjgl-2661	493	45	from	from	ADP
cjgl-2661	493	46	massachusetts	massachusetts	PROPN
cjgl-2661	493	47	gross	gross	ADJ
cjgl-2661	493	48	income	income	NOUN
cjgl-2661	493	49	the	the	DET
cjgl-2661	493	50	fair	fair	ADJ
cjgl-2661	493	51	market	market	NOUN
cjgl-2661	493	52	value	value	NOUN
cjgl-2661	493	53	of	of	ADP
cjgl-2661	493	54	health	health	NOUN
cjgl-2661	493	55	insurance	insurance	NOUN
cjgl-2661	493	56	and	and	CCONJ
cjgl-2661	493	57	other	other	ADJ
cjgl-2661	493	58	benefits	benefit	NOUN
cjgl-2661	493	59	provided	provide	VERB
cjgl-2661	493	60	to	to	ADP
cjgl-2661	493	61	employees	employee	NOUN
cjgl-2661	493	62	'	'	PART
cjgl-2661	493	63	same	same	ADJ
cjgl-2661	493	64	-	-	PUNCT
cjgl-2661	493	65	sex	sex	NOUN
cjgl-2661	493	66	spouses	spouse	NOUN
cjgl-2661	493	67	who	who	PRON
cjgl-2661	493	68	do	do	AUX
cjgl-2661	493	69	not	not	PART
cjgl-2661	493	70	qualify	qualify	VERB
cjgl-2661	493	71	as	as	ADP
cjgl-2661	493	72	dependents	dependent	NOUN
cjgl-2661	493	73	under	under	ADP
cjgl-2661	493	74	federal	federal	PROPN
cjgl-2661	493	75	67	67	NUM
cjgl-2661	493	76	california	california	PROPN
cjgl-2661	493	77	is	be	AUX
cjgl-2661	493	78	an	an	DET
cjgl-2661	493	79	unusual	unusual	ADJ
cjgl-2661	493	80	case	case	NOUN
cjgl-2661	493	81	because	because	SCONJ
cjgl-2661	493	82	,	,	PUNCT
cjgl-2661	493	83	at	at	ADP
cjgl-2661	493	84	present	present	ADJ
cjgl-2661	493	85	,	,	PUNCT
cjgl-2661	493	86	california	california	PROPN
cjgl-2661	493	87	does	do	AUX
cjgl-2661	493	88	not	not	PART
cjgl-2661	493	89	solemnize	solemnize	VERB
cjgl-2661	493	90	same	same	ADJ
cjgl-2661	493	91	-	-	PUNCT
cjgl-2661	493	92	sex	sex	NOUN
cjgl-2661	493	93	marriages	marriage	NOUN
cjgl-2661	493	94	,	,	PUNCT
cjgl-2661	493	95	but	but	CCONJ
cjgl-2661	493	96	it	it	PRON
cjgl-2661	493	97	did	do	AUX
cjgl-2661	493	98	recognize	recognize	VERB
cjgl-2661	493	99	same	same	ADJ
cjgl-2661	493	100	-	-	PUNCT
cjgl-2661	493	101	sex	sex	NOUN
cjgl-2661	493	102	marriage	marriage	NOUN
cjgl-2661	493	103	for	for	ADP
cjgl-2661	493	104	a	a	DET
cjgl-2661	493	105	few	few	ADJ
cjgl-2661	493	106	months	month	NOUN
cjgl-2661	493	107	in	in	ADP
cjgl-2661	493	108	2008	2008	NUM
cjgl-2661	493	109	.	.	PUNCT
cjgl-2661	494	1	see	see	VERB
cjgl-2661	494	2	,	,	PUNCT
cjgl-2661	494	3	e.g.	e.g.	ADV
cjgl-2661	494	4	,	,	PUNCT
cjgl-2661	494	5	topography	topography	NOUN
cjgl-2661	494	6	,	,	PUNCT
cjgl-2661	494	7	supra	supra	PROPN
cjgl-2661	494	8	note	note	NOUN
cjgl-2661	494	9	3	3	NUM
cjgl-2661	494	10	,	,	PUNCT
cjgl-2661	494	11	at	at	ADP
cjgl-2661	494	12	200	200	NUM
cjgl-2661	494	13	n.36	n.36	NOUN
cjgl-2661	494	14	.	.	PUNCT
cjgl-2661	495	1	california	california	PROPN
cjgl-2661	495	2	continues	continue	VERB
cjgl-2661	495	3	to	to	PART
cjgl-2661	495	4	recognize	recognize	VERB
cjgl-2661	495	5	those	those	DET
cjgl-2661	495	6	marriages	marriage	NOUN
cjgl-2661	495	7	as	as	ADV
cjgl-2661	495	8	well	well	ADV
cjgl-2661	495	9	as	as	ADP
cjgl-2661	495	10	valid	valid	ADJ
cjgl-2661	495	11	same	same	ADJ
cjgl-2661	495	12	-	-	PUNCT
cjgl-2661	495	13	sex	sex	NOUN
cjgl-2661	495	14	marriages	marriage	NOUN
cjgl-2661	495	15	from	from	ADP
cjgl-2661	495	16	other	other	ADJ
cjgl-2661	495	17	jurisdictions	jurisdiction	NOUN
cjgl-2661	495	18	solemnized	solemnize	VERB
cjgl-2661	495	19	before	before	ADP
cjgl-2661	495	20	november	november	PROPN
cjgl-2661	495	21	2008	2008	NUM
cjgl-2661	495	22	.	.	PUNCT
cjgl-2661	496	1	cal	cal	PROPN
cjgl-2661	496	2	.	.	PUNCT
cjgl-2661	497	1	fam	fam	PROPN
cjgl-2661	497	2	.	.	PUNCT
cjgl-2661	498	1	code	code	PROPN
cjgl-2661	498	2	§	§	PROPN
cjgl-2661	498	3	308(b	308(b	PROPN
cjgl-2661	498	4	)	)	PUNCT
cjgl-2661	498	5	(	(	PUNCT
cjgl-2661	498	6	west	west	NOUN
cjgl-2661	498	7	2012	2012	NUM
cjgl-2661	498	8	)	)	PUNCT
cjgl-2661	498	9	.	.	PUNCT
cjgl-2661	499	1	68	68	NUM
cjgl-2661	499	2	798	798	NUM
cjgl-2661	499	3	n.e.2d	n.e.2d	NOUN
cjgl-2661	499	4	941	941	NUM
cjgl-2661	499	5	(	(	PUNCT
cjgl-2661	499	6	mass	mass	PROPN
cjgl-2661	499	7	.	.	PROPN
cjgl-2661	499	8	2003	2003	NUM
cjgl-2661	499	9	)	)	PUNCT
cjgl-2661	499	10	.	.	PUNCT
cjgl-2661	500	1	5124.1	5124.1	NUM
cjgl-2661	500	2	columbia	columbia	PROPN
cjgl-2661	500	3	journal	journal	NOUN
cjgl-2661	500	4	of	of	ADP
cjgl-2661	500	5	gender	gender	NOUN
cjgl-2661	500	6	and	and	CCONJ
cjgl-2661	500	7	law	law	NOUN
cjgl-2661	500	8	law	law	NOUN
cjgl-2661	500	9	)	)	PUNCT
cjgl-2661	500	10	.	.	PUNCT
cjgl-2661	501	1	6	6	NUM
cjgl-2661	501	2	9	9	NUM
cjgl-2661	501	3	the	the	DET
cjgl-2661	501	4	guidance	guidance	NOUN
cjgl-2661	501	5	also	also	ADV
cjgl-2661	501	6	explained	explain	VERB
cjgl-2661	501	7	to	to	ADP
cjgl-2661	501	8	taxpayers	taxpayer	NOUN
cjgl-2661	501	9	how	how	SCONJ
cjgl-2661	501	10	to	to	PART
cjgl-2661	501	11	determine	determine	VERB
cjgl-2661	501	12	dependents	dependent	NOUN
cjgl-2661	501	13	and	and	CCONJ
cjgl-2661	501	14	how	how	SCONJ
cjgl-2661	501	15	to	to	PART
cjgl-2661	501	16	use	use	VERB
cjgl-2661	501	17	federal	federal	ADJ
cjgl-2661	501	18	forms	form	NOUN
cjgl-2661	501	19	and	and	CCONJ
cjgl-2661	501	20	adjust	adjust	VERB
cjgl-2661	501	21	them	they	PRON
cjgl-2661	501	22	in	in	ADP
cjgl-2661	501	23	the	the	DET
cjgl-2661	501	24	case	case	NOUN
cjgl-2661	501	25	of	of	ADP
cjgl-2661	501	26	calculating	calculate	VERB
cjgl-2661	501	27	combined	combine	VERB
cjgl-2661	501	28	itemized	itemize	VERB
cjgl-2661	501	29	deductions	deduction	NOUN
cjgl-2661	501	30	(	(	PUNCT
cjgl-2661	501	31	medical	medical	ADJ
cjgl-2661	501	32	,	,	PUNCT
cjgl-2661	501	33	dental	dental	ADJ
cjgl-2661	501	34	,	,	PUNCT
cjgl-2661	501	35	unreimbursed	unreimburse	VERB
cjgl-2661	501	36	employee	employee	NOUN
cjgl-2661	501	37	business	business	NOUN
cjgl-2661	501	38	expenses	expense	NOUN
cjgl-2661	501	39	)	)	PUNCT
cjgl-2661	501	40	,	,	PUNCT
cjgl-2661	501	41	student	student	NOUN
cjgl-2661	501	42	loan	loan	NOUN
cjgl-2661	501	43	interest	interest	NOUN
cjgl-2661	501	44	deductions	deduction	NOUN
cjgl-2661	501	45	,	,	PUNCT
cjgl-2661	501	46	and	and	CCONJ
cjgl-2661	501	47	passive	passive	ADJ
cjgl-2661	501	48	activity	activity	NOUN
cjgl-2661	501	49	loss	loss	NOUN
cjgl-2661	501	50	limitations	limitation	NOUN
cjgl-2661	501	51	in	in	ADP
cjgl-2661	501	52	filing	filing	NOUN
cjgl-2661	501	53	,	,	PUNCT
cjgl-2661	501	54	if	if	SCONJ
cjgl-2661	501	55	desired	desire	VERB
cjgl-2661	501	56	,	,	PUNCT
cjgl-2661	501	57	joint	joint	ADJ
cjgl-2661	501	58	massachusetts	massachusetts	PROPN
cjgl-2661	501	59	income	income	NOUN
cjgl-2661	501	60	tax	tax	NOUN
cjgl-2661	501	61	returns	return	NOUN
cjgl-2661	501	62	.	.	PUNCT
cjgl-2661	502	1	massachusetts	massachusetts	PROPN
cjgl-2661	502	2	is	be	AUX
cjgl-2661	502	3	a	a	DET
cjgl-2661	502	4	state	state	NOUN
cjgl-2661	502	5	,	,	PUNCT
cjgl-2661	502	6	like	like	ADP
cjgl-2661	502	7	most	most	ADJ
cjgl-2661	502	8	states	state	NOUN
cjgl-2661	502	9	,	,	PUNCT
cjgl-2661	502	10	that	that	PRON
cjgl-2661	502	11	does	do	AUX
cjgl-2661	502	12	not	not	PART
cjgl-2661	502	13	require	require	VERB
cjgl-2661	502	14	attaching	attach	VERB
cjgl-2661	502	15	a	a	DET
cjgl-2661	502	16	copy	copy	NOUN
cjgl-2661	502	17	of	of	ADP
cjgl-2661	502	18	the	the	DET
cjgl-2661	502	19	federal	federal	ADJ
cjgl-2661	502	20	return	return	NOUN
cjgl-2661	502	21	to	to	ADP
cjgl-2661	502	22	its	its	PRON
cjgl-2661	502	23	resident	resident	NOUN
cjgl-2661	502	24	or	or	CCONJ
cjgl-2661	502	25	nonresident	nonresident	ADJ
cjgl-2661	502	26	income	income	NOUN
cjgl-2661	502	27	tax	tax	NOUN
cjgl-2661	502	28	return.70	return.70	NOUN
cjgl-2661	502	29	not	not	PART
cjgl-2661	502	30	surprisingly	surprisingly	ADV
cjgl-2661	502	31	,	,	PUNCT
cjgl-2661	502	32	therefore	therefore	ADV
cjgl-2661	502	33	,	,	PUNCT
cjgl-2661	502	34	although	although	SCONJ
cjgl-2661	502	35	same	same	ADJ
cjgl-2661	502	36	-	-	PUNCT
cjgl-2661	502	37	sex	sex	NOUN
cjgl-2661	502	38	married	married	ADJ
cjgl-2661	502	39	couples	couple	NOUN
cjgl-2661	502	40	may	may	AUX
cjgl-2661	502	41	want	want	VERB
cjgl-2661	502	42	to	to	PART
cjgl-2661	502	43	prepare	prepare	VERB
cjgl-2661	502	44	all	all	PRON
cjgl-2661	502	45	or	or	CCONJ
cjgl-2661	502	46	part	part	NOUN
cjgl-2661	502	47	of	of	ADP
cjgl-2661	502	48	a	a	DET
cjgl-2661	502	49	pro	pro	ADJ
cjgl-2661	502	50	forma	forma	NOUN
cjgl-2661	502	51	federal	federal	ADJ
cjgl-2661	502	52	"	"	PUNCT
cjgl-2661	502	53	married	married	ADJ
cjgl-2661	502	54	filing	filing	NOUN
cjgl-2661	502	55	jointly	jointly	ADV
cjgl-2661	502	56	"	"	PUNCT
cjgl-2661	502	57	return	return	VERB
cjgl-2661	502	58	in	in	ADP
cjgl-2661	502	59	order	order	NOUN
cjgl-2661	502	60	to	to	PART
cjgl-2661	502	61	help	help	VERB
cjgl-2661	502	62	determine	determine	VERB
cjgl-2661	502	63	what	what	PRON
cjgl-2661	502	64	to	to	PART
cjgl-2661	502	65	include	include	VERB
cjgl-2661	502	66	on	on	ADP
cjgl-2661	502	67	a	a	DET
cjgl-2661	502	68	joint	joint	ADJ
cjgl-2661	502	69	massachusetts	massachusetts	PROPN
cjgl-2661	502	70	return	return	NOUN
cjgl-2661	502	71	,	,	PUNCT
cjgl-2661	502	72	the	the	DET
cjgl-2661	502	73	massachusetts	massachusetts	PROPN
cjgl-2661	502	74	department	department	PROPN
cjgl-2661	502	75	of	of	ADP
cjgl-2661	502	76	revenue	revenue	NOUN
cjgl-2661	502	77	does	do	AUX
cjgl-2661	502	78	not	not	PART
cjgl-2661	502	79	require	require	VERB
cjgl-2661	502	80	that	that	SCONJ
cjgl-2661	502	81	such	such	ADJ
cjgl-2661	502	82	same	same	ADJ
cjgl-2661	502	83	-	-	PUNCT
cjgl-2661	502	84	sex	sex	NOUN
cjgl-2661	502	85	married	married	ADJ
cjgl-2661	502	86	couples	couple	NOUN
cjgl-2661	502	87	file	file	VERB
cjgl-2661	502	88	a	a	DET
cjgl-2661	502	89	copy	copy	NOUN
cjgl-2661	502	90	of	of	ADP
cjgl-2661	502	91	any	any	DET
cjgl-2661	502	92	pro	pro	ADJ
cjgl-2661	502	93	forma	forma	NOUN
cjgl-2661	502	94	federal	federal	ADJ
cjgl-2661	502	95	"	"	PUNCT
cjgl-2661	502	96	married	married	ADJ
cjgl-2661	502	97	filing	filing	NOUN
cjgl-2661	502	98	jointly	jointly	ADV
cjgl-2661	502	99	"	"	PUNCT
cjgl-2661	502	100	return	return	NOUN
cjgl-2661	502	101	or	or	CCONJ
cjgl-2661	502	102	other	other	ADJ
cjgl-2661	502	103	similar	similar	ADJ
cjgl-2661	502	104	computational	computational	ADJ
cjgl-2661	502	105	schedule	schedule	NOUN
cjgl-2661	502	106	with	with	ADP
cjgl-2661	502	107	their	their	PRON
cjgl-2661	502	108	massachusetts	massachusetts	PROPN
cjgl-2661	502	109	joint	joint	ADJ
cjgl-2661	502	110	return	return	NOUN
cjgl-2661	502	111	.	.	PUNCT
cjgl-2661	503	1	c.	c.	PROPN
cjgl-2661	503	2	iowa	iowa	PROPN
cjgl-2661	503	3	like	like	ADP
cjgl-2661	503	4	massachusetts	massachusetts	PROPN
cjgl-2661	503	5	,	,	PUNCT
cjgl-2661	503	6	iowa	iowa	PROPN
cjgl-2661	503	7	same	same	ADJ
cjgl-2661	503	8	-	-	PUNCT
cjgl-2661	503	9	sex	sex	NOUN
cjgl-2661	503	10	marriage	marriage	NOUN
cjgl-2661	503	11	came	come	VERB
cjgl-2661	503	12	about	about	ADP
cjgl-2661	503	13	as	as	ADP
cjgl-2661	503	14	a	a	DET
cjgl-2661	503	15	result	result	NOUN
cjgl-2661	503	16	of	of	ADP
cjgl-2661	503	17	a	a	DET
cjgl-2661	503	18	state	state	NOUN
cjgl-2661	503	19	supreme	supreme	PROPN
cjgl-2661	503	20	court	court	PROPN
cjgl-2661	503	21	decision	decision	NOUN
cjgl-2661	503	22	.	.	PUNCT
cjgl-2661	503	23	"	"	PUNCT
cjgl-2661	504	1	also	also	ADV
cjgl-2661	504	2	,	,	PUNCT
cjgl-2661	504	3	like	like	ADP
cjgl-2661	504	4	massachusetts	massachusetts	PROPN
cjgl-2661	504	5	,	,	PUNCT
cjgl-2661	504	6	there	there	PRON
cjgl-2661	504	7	is	be	VERB
cjgl-2661	504	8	no	no	DET
cjgl-2661	504	9	requirement	requirement	NOUN
cjgl-2661	504	10	in	in	ADP
cjgl-2661	504	11	iowa	iowa	PROPN
cjgl-2661	504	12	law	law	PROPN
cjgl-2661	504	13	that	that	PRON
cjgl-2661	504	14	state	state	NOUN
cjgl-2661	504	15	filing	filing	NOUN
cjgl-2661	504	16	status	status	NOUN
cjgl-2661	504	17	match	match	VERB
cjgl-2661	504	18	federal	federal	ADJ
cjgl-2661	504	19	filing	filing	NOUN
cjgl-2661	504	20	status	status	NOUN
cjgl-2661	504	21	.	.	PUNCT
cjgl-2661	505	1	shortly	shortly	ADV
cjgl-2661	505	2	after	after	SCONJ
cjgl-2661	505	3	the	the	DET
cjgl-2661	505	4	court	court	NOUN
cjgl-2661	505	5	's	's	PART
cjgl-2661	505	6	opinion	opinion	NOUN
cjgl-2661	505	7	was	be	AUX
cjgl-2661	505	8	issued	issue	VERB
cjgl-2661	505	9	,	,	PUNCT
cjgl-2661	505	10	the	the	DET
cjgl-2661	505	11	iowa	iowa	PROPN
cjgl-2661	505	12	department	department	PROPN
cjgl-2661	505	13	of	of	ADP
cjgl-2661	505	14	revenue	revenue	NOUN
cjgl-2661	505	15	issued	issue	VERB
cjgl-2661	505	16	a	a	DET
cjgl-2661	505	17	two	two	NUM
cjgl-2661	505	18	-	-	PUNCT
cjgl-2661	505	19	page	page	NOUN
cjgl-2661	505	20	memorandum	memorandum	NOUN
cjgl-2661	505	21	of	of	ADP
cjgl-2661	505	22	guidance	guidance	NOUN
cjgl-2661	505	23	with	with	ADP
cjgl-2661	505	24	respect	respect	NOUN
cjgl-2661	505	25	to	to	ADP
cjgl-2661	505	26	income	income	NOUN
cjgl-2661	505	27	tax	tax	NOUN
cjgl-2661	505	28	,	,	PUNCT
cjgl-2661	505	29	inheritance	inheritance	NOUN
cjgl-2661	505	30	tax	tax	NOUN
cjgl-2661	505	31	,	,	PUNCT
cjgl-2661	505	32	taxes	taxis	NOUN
cjgl-2661	505	33	on	on	ADP
cjgl-2661	505	34	vehicle	vehicle	NOUN
cjgl-2661	505	35	transfers	transfer	NOUN
cjgl-2661	505	36	,	,	PUNCT
cjgl-2661	505	37	and	and	CCONJ
cjgl-2661	505	38	employee	employee	NOUN
cjgl-2661	505	39	benefits	benefit	NOUN
cjgl-2661	505	40	(	(	PUNCT
cjgl-2661	505	41	i.e.	i.e.	X
cjgl-2661	505	42	,	,	PUNCT
cjgl-2661	505	43	the	the	DET
cjgl-2661	505	44	non	non	NOUN
cjgl-2661	505	45	-	-	NOUN
cjgl-2661	505	46	inclusion	inclusion	NOUN
cjgl-2661	505	47	for	for	ADP
cjgl-2661	505	48	iowa	iowa	PROPN
cjgl-2661	505	49	income	income	NOUN
cjgl-2661	505	50	tax	tax	NOUN
cjgl-2661	505	51	purposes	purpose	NOUN
cjgl-2661	505	52	of	of	ADP
cjgl-2661	505	53	certain	certain	ADJ
cjgl-2661	505	54	employee	employee	NOUN
cjgl-2661	505	55	benefits	benefit	NOUN
cjgl-2661	505	56	treated	treat	VERB
cjgl-2661	505	57	as	as	ADP
cjgl-2661	505	58	taxable	taxable	ADJ
cjgl-2661	505	59	income	income	NOUN
cjgl-2661	505	60	for	for	ADP
cjgl-2661	505	61	federal	federal	ADJ
cjgl-2661	505	62	purposes).72	purposes).72	NOUN
cjgl-2661	505	63	in	in	ADP
cjgl-2661	505	64	this	this	DET
cjgl-2661	505	65	brief	brief	ADJ
cjgl-2661	505	66	guidance	guidance	NOUN
cjgl-2661	505	67	,	,	PUNCT
cjgl-2661	505	68	all	all	PRON
cjgl-2661	505	69	that	that	PRON
cjgl-2661	505	70	was	be	AUX
cjgl-2661	505	71	said	say	VERB
cjgl-2661	505	72	about	about	ADP
cjgl-2661	505	73	iowa	iowa	PROPN
cjgl-2661	505	74	income	income	NOUN
cjgl-2661	505	75	taxes	taxis	NOUN
cjgl-2661	505	76	was	be	AUX
cjgl-2661	505	77	(	(	PUNCT
cjgl-2661	505	78	1	1	NUM
cjgl-2661	505	79	)	)	PUNCT
cjgl-2661	505	80	that	that	SCONJ
cjgl-2661	505	81	iowa	iowa	PROPN
cjgl-2661	505	82	same	same	ADJ
cjgl-2661	505	83	-	-	PUNCT
cjgl-2661	505	84	sex	sex	NOUN
cjgl-2661	505	85	married	married	ADJ
cjgl-2661	505	86	couples	couple	NOUN
cjgl-2661	505	87	should	should	AUX
cjgl-2661	505	88	file	file	VERB
cjgl-2661	505	89	jointly	jointly	ADV
cjgl-2661	505	90	or	or	CCONJ
cjgl-2661	505	91	separately	separately	ADV
cjgl-2661	505	92	(	(	PUNCT
cjgl-2661	505	93	i.e.	i.e.	X
cjgl-2661	505	94	,	,	PUNCT
cjgl-2661	505	95	not	not	PART
cjgl-2661	505	96	as	as	ADV
cjgl-2661	505	97	single	single	ADJ
cjgl-2661	505	98	or	or	CCONJ
cjgl-2661	505	99	head	head	NOUN
cjgl-2661	505	100	of	of	ADP
cjgl-2661	505	101	household	household	NOUN
cjgl-2661	505	102	)	)	PUNCT
cjgl-2661	505	103	as	as	ADP
cjgl-2661	505	104	of	of	ADP
cjgl-2661	505	105	the	the	DET
cjgl-2661	505	106	taxable	taxable	ADJ
cjgl-2661	505	107	year	year	NOUN
cjgl-2661	505	108	2009	2009	NUM
cjgl-2661	505	109	,	,	PUNCT
cjgl-2661	505	110	and	and	CCONJ
cjgl-2661	505	111	(	(	PUNCT
cjgl-2661	505	112	2	2	NUM
cjgl-2661	505	113	)	)	PUNCT
cjgl-2661	505	114	that	that	SCONJ
cjgl-2661	505	115	"	"	PUNCT
cjgl-2661	505	116	[	[	PUNCT
cjgl-2661	505	117	s]ome	s]ome	NOUN
cjgl-2661	505	118	parts	part	NOUN
cjgl-2661	505	119	of	of	ADP
cjgl-2661	505	120	iowa	iowa	PROPN
cjgl-2661	505	121	's	's	PART
cjgl-2661	505	122	tax	tax	NOUN
cjgl-2661	505	123	law	law	NOUN
cjgl-2661	505	124	are	be	AUX
cjgl-2661	505	125	based	base	VERB
cjgl-2661	505	126	upon	upon	SCONJ
cjgl-2661	505	127	federal	federal	ADJ
cjgl-2661	505	128	tax	tax	NOUN
cjgl-2661	505	129	law	law	NOUN
cjgl-2661	505	130	,	,	PUNCT
cjgl-2661	505	131	including	include	VERB
cjgl-2661	505	132	the	the	DET
cjgl-2661	505	133	starting	starting	NOUN
cjgl-2661	505	134	point	point	NOUN
cjgl-2661	505	135	,	,	PUNCT
cjgl-2661	505	136	adjusted	adjust	VERB
cjgl-2661	505	137	gross	gross	ADJ
cjgl-2661	505	138	income	income	NOUN
cjgl-2661	505	139	.	.	PUNCT
cjgl-2661	506	1	there	there	PRON
cjgl-2661	506	2	are	be	VERB
cjgl-2661	506	3	also	also	ADV
cjgl-2661	506	4	some	some	DET
cjgl-2661	506	5	state	state	NOUN
cjgl-2661	506	6	deductions	deduction	NOUN
cjgl-2661	506	7	that	that	PRON
cjgl-2661	506	8	are	be	AUX
cjgl-2661	506	9	based	base	VERB
cjgl-2661	506	10	on	on	ADP
cjgl-2661	506	11	similar	similar	ADJ
cjgl-2661	506	12	federal	federal	ADJ
cjgl-2661	506	13	deductions	deduction	NOUN
cjgl-2661	506	14	.	.	PUNCT
cjgl-2661	507	1	same	same	ADJ
cjgl-2661	507	2	-	-	PUNCT
cjgl-2661	507	3	sex	sex	NOUN
cjgl-2661	507	4	spouses	spouse	NOUN
cjgl-2661	507	5	may	may	AUX
cjgl-2661	507	6	need	need	VERB
cjgl-2661	507	7	to	to	PART
cjgl-2661	507	8	perform	perform	VERB
cjgl-2661	507	9	special	special	ADJ
cjgl-2661	507	10	calculations	calculation	NOUN
cjgl-2661	507	11	to	to	PART
cjgl-2661	507	12	ensure	ensure	VERB
cjgl-2661	507	13	they	they	PRON
cjgl-2661	507	14	report	report	VERB
cjgl-2661	507	15	the	the	DET
cjgl-2661	507	16	69	69	NUM
cjgl-2661	507	17	tech	tech	NOUN
cjgl-2661	507	18	.	.	PUNCT
cjgl-2661	507	19	info	info	NOUN
cjgl-2661	507	20	.	.	PUNCT
cjgl-2661	508	1	release	release	VERB
cjgl-2661	508	2	04	04	NUM
cjgl-2661	508	3	-	-	SYM
cjgl-2661	508	4	17	17	NUM
cjgl-2661	508	5	:	:	PUNCT
cjgl-2661	508	6	massachusetts	massachusetts	PROPN
cjgl-2661	508	7	tax	tax	NOUN
cjgl-2661	508	8	issues	issue	NOUN
cjgl-2661	508	9	associated	associate	VERB
cjgl-2661	508	10	with	with	ADP
cjgl-2661	508	11	same	same	ADJ
cjgl-2661	508	12	-	-	PUNCT
cjgl-2661	508	13	sex	sex	NOUN
cjgl-2661	508	14	marriages	marriage	NOUN
cjgl-2661	508	15	,	,	PUNCT
cjgl-2661	508	16	mass	mass	PROPN
cjgl-2661	508	17	.	.	PUNCT
cjgl-2661	509	1	dep't	dep't	NOUN
cjgl-2661	509	2	of	of	ADP
cjgl-2661	509	3	revenue	revenue	NOUN
cjgl-2661	509	4	(	(	PUNCT
cjgl-2661	509	5	july	july	PROPN
cjgl-2661	509	6	7	7	NUM
cjgl-2661	509	7	,	,	PUNCT
cjgl-2661	509	8	2004	2004	NUM
cjgl-2661	509	9	)	)	PUNCT
cjgl-2661	509	10	,	,	PUNCT
cjgl-2661	509	11	http://www.mass.gov/dor/businesses/help-and-resources/legal-1ibrary/tirs/tirs-byyears/2004-releases/tir-04-17-massachusetts-tax-issues-associated.html	http://www.mass.gov/dor/businesses/help-and-resources/legal-1ibrary/tirs/tirs-byyears/2004-releases/tir-04-17-massachusetts-tax-issues-associated.html	X
cjgl-2661	509	12	.	.	PUNCT
cjgl-2661	510	1	70	70	NUM
cjgl-2661	510	2	mass	mass	NOUN
cjgl-2661	510	3	.	.	PUNCT
cjgl-2661	511	1	dep't	dep't	NOUN
cjgl-2661	511	2	of	of	ADP
cjgl-2661	511	3	revenue	revenue	NOUN
cjgl-2661	511	4	,	,	PUNCT
cjgl-2661	511	5	2011	2011	NUM
cjgl-2661	511	6	form	form	NOUN
cjgl-2661	511	7	i	i	PRON
cjgl-2661	511	8	instructions	instruction	VERB
cjgl-2661	511	9	16	16	NUM
cjgl-2661	511	10	(	(	PUNCT
cjgl-2661	511	11	2011	2011	NUM
cjgl-2661	511	12	)	)	PUNCT
cjgl-2661	511	13	,	,	PUNCT
cjgl-2661	511	14	available	available	ADJ
cjgl-2661	511	15	at	at	ADP
cjgl-2661	511	16	http://www.mass.gov/dor/	http://www.mass.gov/dor/	PROPN
cjgl-2661	511	17	docs	docs	PROPN
cjgl-2661	511	18	/	/	SYM
cjgl-2661	511	19	dor	dor	NOUN
cjgl-2661	511	20	/	/	SYM
cjgl-2661	511	21	forms	form	NOUN
cjgl-2661	511	22	/	/	SYM
cjgl-2661	511	23	inctax	inctax	NOUN
cjgl-2661	511	24	11	11	NUM
cjgl-2661	511	25	/	/	SYM
cjgl-2661	511	26	fl	fl	NOUN
cjgl-2661	512	1	-nrpypdfs	-nrpypdfs	ADJ
cjgl-2661	512	2	/	/	SYM
cjgl-2661	512	3	formi	formi	ADJ
cjgl-2661	512	4	-instructions.pdf	-instructions.pdf	SYM
cjgl-2661	512	5	,	,	PUNCT
cjgl-2661	512	6	mass	mass	PROPN
cjgl-2661	512	7	.	.	PUNCT
cjgl-2661	513	1	dep't	dep't	NOUN
cjgl-2661	513	2	of	of	ADP
cjgl-2661	513	3	revenue	revenue	NOUN
cjgl-2661	513	4	,	,	PUNCT
cjgl-2661	513	5	2011	2011	NUM
cjgl-2661	513	6	form	form	NOUN
cjgl-2661	513	7	i	i	PRON
cjgl-2661	513	8	-nr/	-nr/	PROPN
cjgl-2661	513	9	py	py	PROPN
cjgl-2661	513	10	instructions	instruction	NOUN
cjgl-2661	513	11	19	19	NUM
cjgl-2661	513	12	(	(	PUNCT
cjgl-2661	513	13	2011	2011	NUM
cjgl-2661	513	14	)	)	PUNCT
cjgl-2661	513	15	,	,	PUNCT
cjgl-2661	513	16	available	available	ADJ
cjgl-2661	513	17	at	at	ADP
cjgl-2661	513	18	http://www.mass.gov/dor/docs/dor/fornms/inctaxi	http://www.mass.gov/dor/docs/dor/fornms/inctaxi	PROPN
cjgl-2661	513	19	i	i	PROPN
cjgl-2661	513	20	/	/	SYM
cjgl-2661	513	21	fi	fi	NOUN
cjgl-2661	513	22	-	-	NOUN
cjgl-2661	513	23	nrpypdfs	nrpypdfs	ADJ
cjgl-2661	513	24	/	/	SYM
cjgl-2661	513	25	nrpyinstructions.pdf	nrpyinstructions.pdf	NOUN
cjgl-2661	513	26	.	.	PUNCT
cjgl-2661	514	1	71	71	NUM
cjgl-2661	514	2	vamrnum	vamrnum	PROPN
cjgl-2661	514	3	v.	v.	PROPN
cjgl-2661	514	4	brien	brien	PROPN
cjgl-2661	514	5	,	,	PUNCT
cjgl-2661	514	6	763	763	NUM
cjgl-2661	514	7	n.w.2d	n.w.2d	ADP
cjgl-2661	514	8	862	862	NUM
cjgl-2661	514	9	(	(	PUNCT
cjgl-2661	514	10	iowa	iowa	PROPN
cjgl-2661	514	11	2009	2009	NUM
cjgl-2661	514	12	)	)	PUNCT
cjgl-2661	514	13	.	.	PUNCT
cjgl-2661	515	1	72	72	NUM
cjgl-2661	515	2	see	see	VERB
cjgl-2661	515	3	iowa	iowa	PROPN
cjgl-2661	515	4	tax	tax	NOUN
cjgl-2661	515	5	treatment	treatment	NOUN
cjgl-2661	515	6	ofsame	ofsame	NOUN
cjgl-2661	515	7	-	-	PUNCT
cjgl-2661	515	8	sex	sex	NOUN
cjgl-2661	515	9	marriages	marriage	NOUN
cjgl-2661	515	10	,	,	PUNCT
cjgl-2661	515	11	iowa	iowa	PROPN
cjgl-2661	515	12	dep't	dep't	NOUN
cjgl-2661	515	13	of	of	ADP
cjgl-2661	515	14	revenue	revenue	NOUN
cjgl-2661	515	15	,	,	PUNCT
cjgl-2661	515	16	http://www.iowa.gov/tax/taxiaw/ssmarriage.pdf	http://www.iowa.gov/tax/taxiaw/ssmarriage.pdf	PROPN
cjgl-2661	515	17	(	(	PUNCT
cjgl-2661	515	18	last	last	ADV
cjgl-2661	515	19	visited	visit	VERB
cjgl-2661	515	20	jun	jun	PROPN
cjgl-2661	515	21	.	.	PROPN
cjgl-2661	515	22	20	20	NUM
cjgl-2661	515	23	,	,	PUNCT
cjgl-2661	515	24	2012	2012	NUM
cjgl-2661	515	25	)	)	PUNCT
cjgl-2661	515	26	.	.	PUNCT
cjgl-2661	516	1	52	52	NUM
cjgl-2661	516	2	24.1	24.1	NUM
cjgl-2661	516	3	columbia	columbia	PROPN
cjgl-2661	516	4	journal	journal	NOUN
cjgl-2661	516	5	of	of	ADP
cjgl-2661	516	6	gender	gender	NOUN
cjgl-2661	516	7	and	and	CCONJ
cjgl-2661	516	8	law	law	NOUN
cjgl-2661	516	9	correct	correct	ADJ
cjgl-2661	516	10	amounts	amount	VERB
cjgl-2661	516	11	on	on	ADP
cjgl-2661	516	12	their	their	PRON
cjgl-2661	516	13	iowa	iowa	PROPN
cjgl-2661	516	14	tax	tax	NOUN
cjgl-2661	516	15	returns	return	NOUN
cjgl-2661	516	16	.	.	PUNCT
cjgl-2661	517	1	"	"	PUNCT
cjgl-2661	517	2	"	"	PUNCT
cjgl-2661	517	3	the	the	DET
cjgl-2661	517	4	memorandum	memorandum	NOUN
cjgl-2661	517	5	concluded	conclude	VERB
cjgl-2661	517	6	as	as	SCONJ
cjgl-2661	517	7	follows	follow	VERB
cjgl-2661	517	8	:	:	PUNCT
cjgl-2661	517	9	"	"	PUNCT
cjgl-2661	517	10	the	the	DET
cjgl-2661	517	11	department	department	NOUN
cjgl-2661	517	12	recognizes	recognize	VERB
cjgl-2661	517	13	there	there	PRON
cjgl-2661	517	14	may	may	AUX
cjgl-2661	517	15	be	be	AUX
cjgl-2661	517	16	additional	additional	ADJ
cjgl-2661	517	17	issues	issue	NOUN
cjgl-2661	517	18	not	not	PART
cjgl-2661	517	19	raised	raise	VERB
cjgl-2661	517	20	in	in	ADP
cjgl-2661	517	21	this	this	DET
cjgl-2661	517	22	document	document	NOUN
cjgl-2661	517	23	.	.	PUNCT
cjgl-2661	518	1	these	these	PRON
cjgl-2661	518	2	will	will	AUX
cjgl-2661	518	3	be	be	AUX
cjgl-2661	518	4	addressed	address	VERB
cjgl-2661	518	5	as	as	SCONJ
cjgl-2661	518	6	they	they	PRON
cjgl-2661	518	7	arise	arise	VERB
cjgl-2661	518	8	on	on	ADP
cjgl-2661	518	9	a	a	DET
cjgl-2661	518	10	case	case	NOUN
cjgl-2661	518	11	by	by	ADP
cjgl-2661	518	12	case	case	NOUN
cjgl-2661	518	13	basis	basis	NOUN
cjgl-2661	518	14	.	.	PUNCT
cjgl-2661	519	1	"7	"7	NOUN
cjgl-2661	519	2	4	4	NUM
cjgl-2661	519	3	no	no	DET
cjgl-2661	519	4	further	further	ADJ
cjgl-2661	519	5	guidance	guidance	NOUN
cjgl-2661	519	6	has	have	AUX
cjgl-2661	519	7	been	be	AUX
cjgl-2661	519	8	issued	issue	VERB
cjgl-2661	519	9	to	to	ADP
cjgl-2661	519	10	same	same	ADJ
cjgl-2661	519	11	-	-	PUNCT
cjgl-2661	519	12	sex	sex	NOUN
cjgl-2661	519	13	married	married	ADJ
cjgl-2661	519	14	couples	couple	NOUN
cjgl-2661	519	15	.	.	PUNCT
cjgl-2661	520	1	unlike	unlike	ADP
cjgl-2661	520	2	most	most	ADJ
cjgl-2661	520	3	states	state	NOUN
cjgl-2661	520	4	,	,	PUNCT
cjgl-2661	520	5	iowa	iowa	PROPN
cjgl-2661	520	6	allows	allow	VERB
cjgl-2661	520	7	a	a	DET
cjgl-2661	520	8	deduction	deduction	NOUN
cjgl-2661	520	9	in	in	ADP
cjgl-2661	520	10	computing	compute	VERB
cjgl-2661	520	11	its	its	PRON
cjgl-2661	520	12	state	state	NOUN
cjgl-2661	520	13	income	income	NOUN
cjgl-2661	520	14	taxes	taxis	NOUN
cjgl-2661	520	15	for	for	ADP
cjgl-2661	520	16	federal	federal	ADJ
cjgl-2661	520	17	income	income	NOUN
cjgl-2661	520	18	taxes	taxis	NOUN
cjgl-2661	520	19	paid	pay	VERB
cjgl-2661	520	20	.	.	PUNCT
cjgl-2661	520	21	"	"	PUNCT
cjgl-2661	521	1	so	so	ADV
cjgl-2661	521	2	,	,	PUNCT
cjgl-2661	521	3	one	one	PRON
cjgl-2661	521	4	would	would	AUX
cjgl-2661	521	5	expect	expect	VERB
cjgl-2661	521	6	that	that	SCONJ
cjgl-2661	521	7	iowa	iowa	PROPN
cjgl-2661	521	8	would	would	AUX
cjgl-2661	521	9	be	be	AUX
cjgl-2661	521	10	more	more	ADV
cjgl-2661	521	11	interested	interested	ADJ
cjgl-2661	521	12	in	in	ADP
cjgl-2661	521	13	seeing	see	VERB
cjgl-2661	521	14	a	a	DET
cjgl-2661	521	15	copy	copy	NOUN
cjgl-2661	521	16	of	of	ADP
cjgl-2661	521	17	the	the	DET
cjgl-2661	521	18	federal	federal	ADJ
cjgl-2661	521	19	return	return	NOUN
cjgl-2661	521	20	than	than	ADP
cjgl-2661	521	21	most	most	ADJ
cjgl-2661	521	22	states	state	NOUN
cjgl-2661	521	23	.	.	PUNCT
cjgl-2661	522	1	while	while	SCONJ
cjgl-2661	522	2	iowa	iowa	PROPN
cjgl-2661	522	3	law	law	PROPN
cjgl-2661	522	4	only	only	ADV
cjgl-2661	522	5	requires	require	VERB
cjgl-2661	522	6	that	that	SCONJ
cjgl-2661	522	7	a	a	DET
cjgl-2661	522	8	copy	copy	NOUN
cjgl-2661	522	9	of	of	ADP
cjgl-2661	522	10	a	a	DET
cjgl-2661	522	11	federal	federal	ADJ
cjgl-2661	522	12	return	return	NOUN
cjgl-2661	522	13	be	be	AUX
cjgl-2661	522	14	attached	attach	VERB
cjgl-2661	522	15	to	to	ADP
cjgl-2661	522	16	an	an	DET
cjgl-2661	522	17	iowa	iowa	PROPN
cjgl-2661	522	18	nonresident	nonresident	PROPN
cjgl-2661	522	19	return,7	return,7	NOUN
cjgl-2661	522	20	6	6	NUM
cjgl-2661	522	21	the	the	DET
cjgl-2661	522	22	iowa	iowa	PROPN
cjgl-2661	522	23	department	department	PROPN
cjgl-2661	522	24	of	of	ADP
cjgl-2661	522	25	revenue	revenue	NOUN
cjgl-2661	522	26	's	's	PART
cjgl-2661	522	27	2011	2011	NUM
cjgl-2661	522	28	individual	individual	ADJ
cjgl-2661	522	29	income	income	NOUN
cjgl-2661	522	30	tax	tax	NOUN
cjgl-2661	522	31	expanded	expand	VERB
cjgl-2661	522	32	instructions	instruction	NOUN
cjgl-2661	522	33	also	also	ADV
cjgl-2661	522	34	requires	require	VERB
cjgl-2661	522	35	iowa	iowa	PROPN
cjgl-2661	522	36	residents	resident	NOUN
cjgl-2661	522	37	to	to	PART
cjgl-2661	522	38	attach	attach	VERB
cjgl-2661	522	39	to	to	ADP
cjgl-2661	522	40	their	their	PRON
cjgl-2661	522	41	iowa	iowa	PROPN
cjgl-2661	522	42	income	income	NOUN
cjgl-2661	522	43	tax	tax	NOUN
cjgl-2661	522	44	return	return	NOUN
cjgl-2661	522	45	a	a	DET
cjgl-2661	522	46	copy	copy	NOUN
cjgl-2661	522	47	of	of	ADP
cjgl-2661	522	48	their	their	PRON
cjgl-2661	522	49	federal	federal	ADJ
cjgl-2661	522	50	income	income	NOUN
cjgl-2661	522	51	tax	tax	NOUN
cjgl-2661	522	52	return.n	return.n	NOUN
cjgl-2661	522	53	there	there	PRON
cjgl-2661	522	54	are	be	VERB
cjgl-2661	522	55	no	no	DET
cjgl-2661	522	56	special	special	ADJ
cjgl-2661	522	57	instructions	instruction	NOUN
cjgl-2661	522	58	to	to	ADP
cjgl-2661	522	59	same	same	ADJ
cjgl-2661	522	60	-	-	PUNCT
cjgl-2661	522	61	sex	sex	NOUN
cjgl-2661	522	62	married	married	ADJ
cjgl-2661	522	63	couples	couple	NOUN
cjgl-2661	522	64	to	to	PART
cjgl-2661	522	65	attach	attach	VERB
cjgl-2661	522	66	either	either	CCONJ
cjgl-2661	522	67	the	the	DET
cjgl-2661	522	68	actual	actual	ADJ
cjgl-2661	522	69	federal	federal	ADJ
cjgl-2661	522	70	returns	return	NOUN
cjgl-2661	522	71	and/or	and/or	CCONJ
cjgl-2661	522	72	a	a	DET
cjgl-2661	522	73	pro	pro	ADJ
cjgl-2661	522	74	forma	forma	NOUN
cjgl-2661	522	75	joint	joint	ADJ
cjgl-2661	522	76	federal	federal	ADJ
cjgl-2661	522	77	return	return	NOUN
cjgl-2661	522	78	or	or	CCONJ
cjgl-2661	522	79	a	a	DET
cjgl-2661	522	80	schedule	schedule	NOUN
cjgl-2661	522	81	showing	show	VERB
cjgl-2661	522	82	how	how	SCONJ
cjgl-2661	522	83	any	any	DET
cjgl-2661	522	84	adjustments	adjustment	NOUN
cjgl-2661	522	85	to	to	ADP
cjgl-2661	522	86	federal	federal	ADJ
cjgl-2661	522	87	income	income	NOUN
cjgl-2661	522	88	were	be	AUX
cjgl-2661	522	89	made	make	VERB
cjgl-2661	522	90	to	to	PART
cjgl-2661	522	91	arrive	arrive	VERB
cjgl-2661	522	92	at	at	ADP
cjgl-2661	522	93	iowa	iowa	PROPN
cjgl-2661	522	94	income	income	PROPN
cjgl-2661	522	95	.	.	PUNCT
cjgl-2661	523	1	d.	d.	PROPN
cjgl-2661	523	2	connecticut	connecticut	PROPN
cjgl-2661	523	3	in	in	ADP
cjgl-2661	523	4	2005	2005	NUM
cjgl-2661	523	5	,	,	PUNCT
cjgl-2661	523	6	the	the	DET
cjgl-2661	523	7	connecticut	connecticut	PROPN
cjgl-2661	523	8	general	general	PROPN
cjgl-2661	523	9	assembly	assembly	PROPN
cjgl-2661	523	10	adopted	adopt	VERB
cjgl-2661	523	11	a	a	DET
cjgl-2661	523	12	law	law	NOUN
cjgl-2661	523	13	authorizing	authorize	VERB
cjgl-2661	523	14	same	same	ADJ
cjgl-2661	523	15	-	-	PUNCT
cjgl-2661	523	16	sex	sex	NOUN
cjgl-2661	523	17	civil	civil	ADJ
cjgl-2661	523	18	unions	union	NOUN
cjgl-2661	523	19	having	have	VERB
cjgl-2661	523	20	all	all	DET
cjgl-2661	523	21	the	the	DET
cjgl-2661	523	22	benefits	benefit	NOUN
cjgl-2661	523	23	of	of	ADP
cjgl-2661	523	24	marriage	marriage	NOUN
cjgl-2661	523	25	except	except	SCONJ
cjgl-2661	523	26	the	the	DET
cjgl-2661	523	27	name	name	NOUN
cjgl-2661	523	28	"	"	PUNCT
cjgl-2661	523	29	marriage	marriage	NOUN
cjgl-2661	523	30	.	.	PUNCT
cjgl-2661	524	1	"	"	PUNCT
cjgl-2661	524	2	"	"	PUNCT
cjgl-2661	524	3	this	this	DET
cjgl-2661	524	4	law	law	NOUN
cjgl-2661	524	5	was	be	AUX
cjgl-2661	524	6	challenged	challenge	VERB
cjgl-2661	524	7	in	in	ADP
cjgl-2661	524	8	court	court	NOUN
cjgl-2661	524	9	,	,	PUNCT
cjgl-2661	524	10	and	and	CCONJ
cjgl-2661	524	11	the	the	DET
cjgl-2661	524	12	supreme	supreme	PROPN
cjgl-2661	524	13	court	court	PROPN
cjgl-2661	524	14	of	of	ADP
cjgl-2661	524	15	connecticut	connecticut	PROPN
cjgl-2661	524	16	in	in	ADP
cjgl-2661	524	17	2008	2008	NUM
cjgl-2661	524	18	ruled	rule	VERB
cjgl-2661	524	19	the	the	DET
cjgl-2661	524	20	then	then	ADV
cjgl-2661	524	21	-	-	PUNCT
cjgl-2661	524	22	existing	exist	VERB
cjgl-2661	524	23	law	law	NOUN
cjgl-2661	524	24	of	of	ADP
cjgl-2661	524	25	domestic	domestic	ADJ
cjgl-2661	524	26	relations	relation	NOUN
cjgl-2661	524	27	was	be	AUX
cjgl-2661	524	28	unconstitutional	unconstitutional	ADJ
cjgl-2661	524	29	because	because	SCONJ
cjgl-2661	524	30	it	it	PRON
cjgl-2661	524	31	did	do	AUX
cjgl-2661	524	32	not	not	PART
cjgl-2661	524	33	allow	allow	VERB
cjgl-2661	524	34	same	same	ADJ
cjgl-2661	524	35	-	-	PUNCT
cjgl-2661	524	36	sex	sex	NOUN
cjgl-2661	524	37	couples	couple	NOUN
cjgl-2661	524	38	to	to	ADP
cjgl-2661	524	39	marry.79	marry.79	VERB
cjgl-2661	524	40	in	in	ADP
cjgl-2661	524	41	2009	2009	NUM
cjgl-2661	524	42	,	,	PUNCT
cjgl-2661	524	43	the	the	DET
cjgl-2661	524	44	connecticut	connecticut	PROPN
cjgl-2661	524	45	general	general	PROPN
cjgl-2661	524	46	assembly	assembly	PROPN
cjgl-2661	524	47	then	then	ADV
cjgl-2661	524	48	passed	pass	VERB
cjgl-2661	524	49	a	a	DET
cjgl-2661	524	50	law	law	NOUN
cjgl-2661	524	51	authorizing	authorize	VERB
cjgl-2661	524	52	samesex	samesex	NOUN
cjgl-2661	524	53	marriages.s0	marriages.s0	PROPN
cjgl-2661	524	54	the	the	DET
cjgl-2661	524	55	same	same	ADJ
cjgl-2661	524	56	law	law	NOUN
cjgl-2661	524	57	also	also	ADV
cjgl-2661	524	58	provided	provide	VERB
cjgl-2661	524	59	that	that	SCONJ
cjgl-2661	524	60	connecticut	connecticut	PROPN
cjgl-2661	524	61	civil	civil	ADJ
cjgl-2661	524	62	unions	union	NOUN
cjgl-2661	524	63	could	could	AUX
cjgl-2661	524	64	still	still	ADV
cjgl-2661	524	65	be	be	AUX
cjgl-2661	524	66	solemnized	solemnize	VERB
cjgl-2661	524	67	through	through	ADP
cjgl-2661	524	68	october	october	PROPN
cjgl-2661	524	69	1	1	NUM
cjgl-2661	524	70	,	,	PUNCT
cjgl-2661	524	71	2010	2010	NUM
cjgl-2661	524	72	,	,	PUNCT
cjgl-2661	524	73	but	but	CCONJ
cjgl-2661	524	74	any	any	DET
cjgl-2661	524	75	connecticut	connecticut	PROPN
cjgl-2661	524	76	civil	civil	ADJ
cjgl-2661	524	77	union	union	NOUN
cjgl-2661	524	78	would	would	AUX
cjgl-2661	524	79	convert	convert	VERB
cjgl-2661	524	80	to	to	ADP
cjgl-2661	524	81	a	a	DET
cjgl-2661	524	82	same	same	ADJ
cjgl-2661	524	83	-	-	PUNCT
cjgl-2661	524	84	sex	sex	NOUN
cjgl-2661	524	85	marriage	marriage	NOUN
cjgl-2661	524	86	as	as	ADP
cjgl-2661	524	87	of	of	ADP
cjgl-2661	524	88	that	that	DET
cjgl-2661	524	89	date	date	NOUN
cjgl-2661	524	90	.	.	PUNCT
cjgl-2661	525	1	"	"	PUNCT
cjgl-2661	525	2	'	'	PUNCT
cjgl-2661	525	3	further	far	ADV
cjgl-2661	525	4	,	,	PUNCT
cjgl-2661	525	5	the	the	DET
cjgl-2661	525	6	law	law	NOUN
cjgl-2661	525	7	provided	provide	VERB
cjgl-2661	525	8	that	that	SCONJ
cjgl-2661	525	9	connecticut	connecticut	NOUN
cjgl-2661	525	10	would	would	AUX
cjgl-2661	525	11	73	73	NUM
cjgl-2661	525	12	see	see	VERB
cjgl-2661	525	13	i	i	PRON
cjgl-2661	525	14	d.	d.	PROPN
cjgl-2661	525	15	74	74	NUM
cjgl-2661	526	1	i	i	PRON
cjgl-2661	526	2	d.	d.	PROPN
cjgl-2661	526	3	at	at	ADP
cjgl-2661	526	4	2	2	NUM
cjgl-2661	526	5	.	.	X
cjgl-2661	526	6	75	75	NUM
cjgl-2661	526	7	iowa	iowa	PROPN
cjgl-2661	526	8	code	code	PROPN
cjgl-2661	526	9	§	§	PROPN
cjgl-2661	526	10	422.9(2)(b	422.9(2)(b	PROPN
cjgl-2661	526	11	)	)	PUNCT
cjgl-2661	526	12	(	(	PUNCT
cjgl-2661	526	13	west	west	NOUN
cjgl-2661	526	14	,	,	PUNCT
cjgl-2661	526	15	westlaw	westlaw	NOUN
cjgl-2661	526	16	through	through	ADP
cjgl-2661	526	17	portion	portion	NOUN
cjgl-2661	526	18	of	of	ADP
cjgl-2661	526	19	2012	2012	NUM
cjgl-2661	526	20	reg	reg	NOUN
cjgl-2661	526	21	.	.	PUNCT
cjgl-2661	526	22	sess	sess	PROPN
cjgl-2661	526	23	.	.	PUNCT
cjgl-2661	526	24	)	)	PUNCT
cjgl-2661	526	25	.	.	PUNCT
cjgl-2661	527	1	76	76	NUM
cjgl-2661	528	1	i	i	PRON
cjgl-2661	528	2	d.	d.	PROPN
cjgl-2661	528	3	§	§	PROPN
cjgl-2661	528	4	422.13(5	422.13(5	NUM
cjgl-2661	528	5	)	)	PUNCT
cjgl-2661	528	6	.	.	PUNCT
cjgl-2661	529	1	77	77	NUM
cjgl-2661	529	2	see	see	VERB
cjgl-2661	529	3	iowa	iowa	PROPN
cjgl-2661	529	4	dep't	dep't	NOUN
cjgl-2661	529	5	of	of	ADP
cjgl-2661	529	6	revenue	revenue	NOUN
cjgl-2661	529	7	,	,	PUNCT
cjgl-2661	529	8	iowa	iowa	PROPN
cjgl-2661	529	9	individual	individual	ADJ
cjgl-2661	529	10	income	income	NOUN
cjgl-2661	529	11	tax	tax	NOUN
cjgl-2661	529	12	expanded	expand	VERB
cjgl-2661	529	13	instructions	instructions	NOUN
cjgl-2661	529	14	-	-	PUNCT
cjgl-2661	529	15	tax	tax	NOUN
cjgl-2661	529	16	year	year	NOUN
cjgl-2661	529	17	2011	2011	NUM
cjgl-2661	529	18	,	,	PUNCT
cjgl-2661	529	19	at	at	ADP
cjgl-2661	529	20	49	49	NUM
cjgl-2661	529	21	(	(	PUNCT
cjgl-2661	529	22	2011	2011	NUM
cjgl-2661	529	23	)	)	PUNCT
cjgl-2661	529	24	,	,	PUNCT
cjgl-2661	529	25	available	available	ADJ
cjgl-2661	529	26	at	at	ADP
cjgl-2661	529	27	http://www.iowa.gov/tax/forms/2011indincinstr.pdf	http://www.iowa.gov/tax/forms/2011indincinstr.pdf	PROPN
cjgl-2661	529	28	.	.	PUNCT
cjgl-2661	530	1	78	78	NUM
cjgl-2661	530	2	conn	conn	PROPN
cjgl-2661	530	3	.	.	PUNCT
cjgl-2661	530	4	gen	gen	PROPN
cjgl-2661	530	5	.	.	PROPN
cjgl-2661	530	6	stat	stat	PROPN
cjgl-2661	530	7	.	.	PUNCT
cjgl-2661	531	1	ann	ann	PROPN
cjgl-2661	531	2	.	.	PUNCT
cjgl-2661	532	1	§	§	PROPN
cjgl-2661	532	2	46b-38aa	46b-38aa	PROPN
cjgl-2661	532	3	-	-	NOUN
cjgl-2661	532	4	oo	oo	INTJ
cjgl-2661	532	5	(	(	PUNCT
cjgl-2661	532	6	repealed	repeal	VERB
cjgl-2661	532	7	2009	2009	NUM
cjgl-2661	532	8	)	)	PUNCT
cjgl-2661	532	9	.	.	PUNCT
cjgl-2661	533	1	79	79	NUM
cjgl-2661	533	2	kerrigan	kerrigan	NOUN
cjgl-2661	533	3	v.	v.	ADP
cjgl-2661	533	4	comm'r	comm'r	NOUN
cjgl-2661	533	5	of	of	ADP
cjgl-2661	533	6	pub	pub	NOUN
cjgl-2661	533	7	.	.	PUNCT
cjgl-2661	534	1	health	health	NOUN
cjgl-2661	534	2	,	,	PUNCT
cjgl-2661	534	3	957a.2d	957a.2d	NUM
cjgl-2661	534	4	407	407	NUM
cjgl-2661	534	5	(	(	PUNCT
cjgl-2661	534	6	conn	conn	PROPN
cjgl-2661	534	7	.	.	PROPN
cjgl-2661	534	8	2008	2008	NUM
cjgl-2661	534	9	)	)	PUNCT
cjgl-2661	534	10	.	.	PUNCT
cjgl-2661	535	1	80	80	NUM
cjgl-2661	535	2	2009	2009	NUM
cjgl-2661	535	3	conn	conn	X
cjgl-2661	535	4	.	.	PROPN
cjgl-2661	536	1	acts	act	VERB
cjgl-2661	536	2	13	13	NUM
cjgl-2661	536	3	,	,	PUNCT
cjgl-2661	536	4	§	§	PROPN
cjgl-2661	536	5	3	3	NUM
cjgl-2661	536	6	,	,	PUNCT
cjgl-2661	536	7	amending	amend	VERB
cjgl-2661	536	8	conn	conn	PROPN
cjgl-2661	536	9	.	.	PUNCT
cjgl-2661	537	1	gen	gen	PROPN
cjgl-2661	537	2	.	.	PROPN
cjgl-2661	537	3	stat	stat	PROPN
cjgl-2661	537	4	.	.	PUNCT
cjgl-2661	538	1	§	§	PROPN
cjgl-2661	538	2	46b-20	46b-20	PROPN
cjgl-2661	538	3	(	(	PUNCT
cjgl-2661	538	4	west	west	NOUN
cjgl-2661	538	5	supp	supp	PROPN
cjgl-2661	538	6	.	.	PUNCT
cjgl-2661	539	1	2011	2011	NUM
cjgl-2661	539	2	)	)	PUNCT
cjgl-2661	540	1	to	to	PART
cjgl-2661	540	2	provide	provide	VERB
cjgl-2661	540	3	that	that	SCONJ
cjgl-2661	540	4	"	"	PUNCT
cjgl-2661	540	5	(	(	PUNCT
cjgl-2661	540	6	4	4	NUM
cjgl-2661	540	7	)	)	PUNCT
cjgl-2661	540	8	'	'	PUNCT
cjgl-2661	540	9	marriage	marriage	NOUN
cjgl-2661	540	10	'	'	PUNCT
cjgl-2661	540	11	means	mean	VERB
cjgl-2661	540	12	the	the	DET
cjgl-2661	540	13	legal	legal	ADJ
cjgl-2661	540	14	union	union	NOUN
cjgl-2661	540	15	of	of	ADP
cjgl-2661	540	16	two	two	NUM
cjgl-2661	540	17	persons	person	NOUN
cjgl-2661	540	18	.	.	PUNCT
cjgl-2661	541	1	"	"	PUNCT
cjgl-2661	542	1	81	81	NUM
cjgl-2661	542	2	2009	2009	NUM
cjgl-2661	542	3	conn	conn	X
cjgl-2661	542	4	.	.	PROPN
cjgl-2661	542	5	acts	act	VERB
cjgl-2661	542	6	13,§§	13,§§	PROPN
cjgl-2661	542	7	1012	1012	NUM
cjgl-2661	542	8	.	.	PUNCT
cjgl-2661	543	1	24.1	24.1	NUM
cjgl-2661	543	2	53	53	NUM
cjgl-2661	543	3	columbia	columbia	PROPN
cjgl-2661	543	4	journal	journal	NOUN
cjgl-2661	543	5	of	of	ADP
cjgl-2661	543	6	gender	gender	NOUN
cjgl-2661	543	7	and	and	CCONJ
cjgl-2661	543	8	law	law	NOUN
cjgl-2661	543	9	recognize	recognize	VERB
cjgl-2661	543	10	as	as	ADP
cjgl-2661	543	11	marriages	marriage	NOUN
cjgl-2661	543	12	(	(	PUNCT
cjgl-2661	543	13	1	1	NUM
cjgl-2661	543	14	)	)	PUNCT
cjgl-2661	543	15	same	same	ADJ
cjgl-2661	543	16	-	-	PUNCT
cjgl-2661	543	17	sex	sex	NOUN
cjgl-2661	543	18	marriages	marriage	NOUN
cjgl-2661	543	19	performed	perform	VERB
cjgl-2661	543	20	in	in	ADP
cjgl-2661	543	21	other	other	ADJ
cjgl-2661	543	22	states	state	NOUN
cjgl-2661	543	23	or	or	CCONJ
cjgl-2661	543	24	jurisdictions	jurisdiction	NOUN
cjgl-2661	543	25	or	or	CCONJ
cjgl-2661	543	26	(	(	PUNCT
cjgl-2661	543	27	2	2	X
cjgl-2661	543	28	)	)	PUNCT
cjgl-2661	543	29	civil	civil	ADJ
cjgl-2661	543	30	unions	union	NOUN
cjgl-2661	543	31	or	or	CCONJ
cjgl-2661	543	32	registered	register	VERB
cjgl-2661	543	33	domestic	domestic	ADJ
cjgl-2661	543	34	partnerships	partnership	NOUN
cjgl-2661	543	35	entered	enter	VERB
cjgl-2661	543	36	into	into	ADP
cjgl-2661	543	37	in	in	ADP
cjgl-2661	543	38	other	other	ADJ
cjgl-2661	543	39	states	state	NOUN
cjgl-2661	543	40	or	or	CCONJ
cjgl-2661	543	41	jurisdictions	jurisdiction	NOUN
cjgl-2661	543	42	if	if	SCONJ
cjgl-2661	543	43	those	those	DET
cjgl-2661	543	44	relationships	relationship	NOUN
cjgl-2661	543	45	provided	provide	VERB
cjgl-2661	543	46	substantially	substantially	ADV
cjgl-2661	543	47	the	the	DET
cjgl-2661	543	48	same	same	ADJ
cjgl-2661	543	49	rights	right	NOUN
cjgl-2661	543	50	,	,	PUNCT
cjgl-2661	543	51	benefits	benefit	NOUN
cjgl-2661	543	52	,	,	PUNCT
cjgl-2661	543	53	and	and	CCONJ
cjgl-2661	543	54	responsibilities	responsibility	NOUN
cjgl-2661	543	55	as	as	ADP
cjgl-2661	543	56	marriages.82	marriages.82	PROPN
cjgl-2661	543	57	unlike	unlike	ADP
cjgl-2661	543	58	massachusetts	massachusetts	PROPN
cjgl-2661	543	59	and	and	CCONJ
cjgl-2661	543	60	iowa	iowa	PROPN
cjgl-2661	543	61	,	,	PUNCT
cjgl-2661	543	62	which	which	PRON
cjgl-2661	543	63	do	do	AUX
cjgl-2661	543	64	not	not	PART
cjgl-2661	543	65	require	require	VERB
cjgl-2661	543	66	any	any	DET
cjgl-2661	543	67	conformity	conformity	NOUN
cjgl-2661	543	68	to	to	ADP
cjgl-2661	543	69	federal	federal	ADJ
cjgl-2661	543	70	filing	filing	NOUN
cjgl-2661	543	71	status	status	NOUN
cjgl-2661	543	72	,	,	PUNCT
cjgl-2661	543	73	connecticut	connecticut	PROPN
cjgl-2661	543	74	is	be	AUX
cjgl-2661	543	75	similar	similar	ADJ
cjgl-2661	543	76	to	to	ADP
cjgl-2661	543	77	new	new	PROPN
cjgl-2661	543	78	york	york	PROPN
cjgl-2661	543	79	and	and	CCONJ
cjgl-2661	543	80	new	new	PROPN
cjgl-2661	543	81	jersey	jersey	PROPN
cjgl-2661	543	82	in	in	ADP
cjgl-2661	543	83	requiring	require	VERB
cjgl-2661	543	84	couples	couple	NOUN
cjgl-2661	543	85	filing	file	VERB
cjgl-2661	543	86	joint	joint	ADJ
cjgl-2661	543	87	federal	federal	ADJ
cjgl-2661	543	88	income	income	NOUN
cjgl-2661	543	89	tax	tax	NOUN
cjgl-2661	543	90	returns	return	NOUN
cjgl-2661	543	91	,	,	PUNCT
cjgl-2661	543	92	in	in	ADP
cjgl-2661	543	93	most	most	ADJ
cjgl-2661	543	94	cases	case	NOUN
cjgl-2661	543	95	,	,	PUNCT
cjgl-2661	543	96	to	to	PART
cjgl-2661	543	97	also	also	ADV
cjgl-2661	543	98	file	file	VERB
cjgl-2661	543	99	connecticut	connecticut	NOUN
cjgl-2661	543	100	joint	joint	ADJ
cjgl-2661	543	101	income	income	NOUN
cjgl-2661	543	102	tax	tax	NOUN
cjgl-2661	543	103	returns.83	returns.83	NOUN
cjgl-2661	543	104	also	also	ADV
cjgl-2661	543	105	like	like	ADP
cjgl-2661	543	106	new	new	PROPN
cjgl-2661	543	107	york	york	PROPN
cjgl-2661	543	108	and	and	CCONJ
cjgl-2661	543	109	new	new	PROPN
cjgl-2661	543	110	jersey	jersey	PROPN
cjgl-2661	543	111	,	,	PUNCT
cjgl-2661	543	112	connecticut	connecticut	PROPN
cjgl-2661	543	113	(	(	PUNCT
cjgl-2661	543	114	though	though	SCONJ
cjgl-2661	543	115	only	only	ADV
cjgl-2661	543	116	by	by	ADP
cjgl-2661	543	117	regulation	regulation	NOUN
cjgl-2661	543	118	,	,	PUNCT
cjgl-2661	543	119	not	not	PART
cjgl-2661	543	120	law	law	NOUN
cjgl-2661	543	121	)	)	PUNCT
cjgl-2661	543	122	provides	provide	VERB
cjgl-2661	543	123	,	,	PUNCT
cjgl-2661	543	124	"	"	PUNCT
cjgl-2661	543	125	if	if	SCONJ
cjgl-2661	543	126	a	a	DET
cjgl-2661	543	127	husband	husband	NOUN
cjgl-2661	543	128	and	and	CCONJ
cjgl-2661	543	129	wife	wife	NOUN
cjgl-2661	543	130	file	file	VERB
cjgl-2661	543	131	federal	federal	ADJ
cjgl-2661	543	132	income	income	NOUN
cjgl-2661	543	133	tax	tax	NOUN
cjgl-2661	543	134	returns	return	NOUN
cjgl-2661	543	135	as	as	ADP
cjgl-2661	543	136	married	married	ADJ
cjgl-2661	543	137	individuals	individual	NOUN
cjgl-2661	543	138	filing	file	VERB
cjgl-2661	543	139	separately	separately	ADV
cjgl-2661	543	140	,	,	PUNCT
cjgl-2661	543	141	they	they	PRON
cjgl-2661	543	142	shall	shall	AUX
cjgl-2661	543	143	also	also	ADV
cjgl-2661	543	144	determine	determine	VERB
cjgl-2661	543	145	their	their	PRON
cjgl-2661	543	146	connecticut	connecticut	ADJ
cjgl-2661	543	147	taxable	taxable	ADJ
cjgl-2661	543	148	income	income	NOUN
cjgl-2661	543	149	on	on	ADP
cjgl-2661	543	150	separate	separate	ADJ
cjgl-2661	543	151	connecticut	connecticut	PROPN
cjgl-2661	543	152	income	income	NOUN
cjgl-2661	543	153	tax	tax	NOUN
cjgl-2661	543	154	returns	return	NOUN
cjgl-2661	543	155	as	as	ADP
cjgl-2661	543	156	married	married	ADJ
cjgl-2661	543	157	individuals	individual	NOUN
cjgl-2661	543	158	filing	file	VERB
cjgl-2661	543	159	separately	separately	ADV
cjgl-2661	543	160	.	.	PUNCT
cjgl-2661	544	1	"84	"84	X
cjgl-2661	544	2	of	of	ADP
cjgl-2661	544	3	course	course	NOUN
cjgl-2661	544	4	,	,	PUNCT
cjgl-2661	544	5	this	this	DET
cjgl-2661	544	6	last	last	ADJ
cjgl-2661	544	7	sentence	sentence	NOUN
cjgl-2661	544	8	(	(	PUNCT
cjgl-2661	544	9	written	write	VERB
cjgl-2661	544	10	in	in	ADP
cjgl-2661	544	11	1994	1994	NUM
cjgl-2661	544	12	)	)	PUNCT
cjgl-2661	544	13	arguably	arguably	ADV
cjgl-2661	544	14	has	have	VERB
cjgl-2661	544	15	no	no	DET
cjgl-2661	544	16	application	application	NOUN
cjgl-2661	544	17	to	to	ADP
cjgl-2661	544	18	same	same	ADJ
cjgl-2661	544	19	-	-	PUNCT
cjgl-2661	544	20	sex	sex	NOUN
cjgl-2661	544	21	married	married	ADJ
cjgl-2661	544	22	couples	couple	NOUN
cjgl-2661	544	23	,	,	PUNCT
cjgl-2661	544	24	since	since	SCONJ
cjgl-2661	544	25	,	,	PUNCT
cjgl-2661	544	26	because	because	SCONJ
cjgl-2661	544	27	of	of	ADP
cjgl-2661	544	28	doma	doma	NOUN
cjgl-2661	544	29	,	,	PUNCT
cjgl-2661	544	30	they	they	PRON
cjgl-2661	544	31	do	do	AUX
cjgl-2661	544	32	not	not	PART
cjgl-2661	544	33	file	file	VERB
cjgl-2661	544	34	federal	federal	ADJ
cjgl-2661	544	35	returns	return	NOUN
cjgl-2661	544	36	as	as	ADP
cjgl-2661	544	37	"	"	PUNCT
cjgl-2661	544	38	married	married	ADJ
cjgl-2661	544	39	individuals	individual	NOUN
cjgl-2661	544	40	filing	file	VERB
cjgl-2661	544	41	separately	separately	ADV
cjgl-2661	544	42	,	,	PUNCT
cjgl-2661	544	43	"	"	PUNCT
cjgl-2661	544	44	but	but	CCONJ
cjgl-2661	544	45	,	,	PUNCT
cjgl-2661	544	46	rather	rather	ADV
cjgl-2661	544	47	,	,	PUNCT
cjgl-2661	544	48	file	file	VERB
cjgl-2661	544	49	as	as	ADP
cjgl-2661	544	50	unmarried	unmarried	ADJ
cjgl-2661	544	51	individuals	individual	NOUN
cjgl-2661	544	52	who	who	PRON
cjgl-2661	544	53	are	be	AUX
cjgl-2661	544	54	"	"	PUNCT
cjgl-2661	544	55	single	single	ADJ
cjgl-2661	544	56	"	"	PUNCT
cjgl-2661	544	57	or	or	CCONJ
cjgl-2661	544	58	"	"	PUNCT
cjgl-2661	544	59	head	head	NOUN
cjgl-2661	544	60	of	of	ADP
cjgl-2661	544	61	household	household	NOUN
cjgl-2661	544	62	.	.	PUNCT
cjgl-2661	544	63	"	"	PUNCT
cjgl-2661	545	1	similarly	similarly	ADV
cjgl-2661	545	2	,	,	PUNCT
cjgl-2661	545	3	the	the	DET
cjgl-2661	545	4	sentence	sentence	NOUN
cjgl-2661	545	5	would	would	AUX
cjgl-2661	545	6	seem	seem	VERB
cjgl-2661	545	7	to	to	PART
cjgl-2661	545	8	have	have	VERB
cjgl-2661	545	9	no	no	DET
cjgl-2661	545	10	application	application	NOUN
cjgl-2661	545	11	to	to	ADP
cjgl-2661	545	12	people	people	NOUN
cjgl-2661	545	13	in	in	ADP
cjgl-2661	545	14	civil	civil	ADJ
cjgl-2661	545	15	unions	union	NOUN
cjgl-2661	545	16	.	.	PUNCT
cjgl-2661	546	1	the	the	DET
cjgl-2661	546	2	connecticut	connecticut	PROPN
cjgl-2661	546	3	department	department	PROPN
cjgl-2661	546	4	of	of	ADP
cjgl-2661	546	5	revenue	revenue	NOUN
cjgl-2661	546	6	services	service	NOUN
cjgl-2661	546	7	has	have	AUX
cjgl-2661	546	8	not	not	PART
cjgl-2661	546	9	issued	issue	VERB
cjgl-2661	546	10	any	any	DET
cjgl-2661	546	11	guidance	guidance	NOUN
cjgl-2661	546	12	specific	specific	ADJ
cjgl-2661	546	13	to	to	ADP
cjgl-2661	546	14	same	same	ADJ
cjgl-2661	546	15	-	-	PUNCT
cjgl-2661	546	16	sex	sex	NOUN
cjgl-2661	546	17	married	married	ADJ
cjgl-2661	546	18	couples	couple	NOUN
cjgl-2661	546	19	'	'	PART
cjgl-2661	546	20	state	state	NOUN
cjgl-2661	546	21	income	income	NOUN
cjgl-2661	546	22	taxes	taxis	NOUN
cjgl-2661	546	23	beyond	beyond	ADP
cjgl-2661	546	24	a	a	DET
cjgl-2661	546	25	very	very	ADV
cjgl-2661	546	26	few	few	ADJ
cjgl-2661	546	27	"	"	PUNCT
cjgl-2661	546	28	frequently	frequently	ADV
cjgl-2661	546	29	asked	ask	VERB
cjgl-2661	546	30	questions	question	NOUN
cjgl-2661	546	31	"	"	PUNCT
cjgl-2661	546	32	on	on	ADP
cjgl-2661	546	33	its	its	PRON
cjgl-2661	546	34	web	web	NOUN
cjgl-2661	546	35	site	site	NOUN
cjgl-2661	546	36	and	and	CCONJ
cjgl-2661	546	37	a	a	DET
cjgl-2661	546	38	few	few	ADJ
cjgl-2661	546	39	sentences	sentence	NOUN
cjgl-2661	546	40	in	in	ADP
cjgl-2661	546	41	its	its	PRON
cjgl-2661	546	42	instructions	instruction	NOUN
cjgl-2661	546	43	for	for	ADP
cjgl-2661	546	44	both	both	CCONJ
cjgl-2661	546	45	resident	resident	ADJ
cjgl-2661	546	46	and	and	CCONJ
cjgl-2661	546	47	nonresident	nonresident	ADJ
cjgl-2661	546	48	returns	return	NOUN
cjgl-2661	546	49	.	.	PUNCT
cjgl-2661	547	1	one	one	NUM
cjgl-2661	547	2	such	such	ADJ
cjgl-2661	547	3	sentence	sentence	NOUN
cjgl-2661	547	4	from	from	ADP
cjgl-2661	547	5	the	the	DET
cjgl-2661	547	6	instructions	instruction	NOUN
cjgl-2661	547	7	to	to	ADP
cjgl-2661	547	8	the	the	DET
cjgl-2661	547	9	2010	2010	NUM
cjgl-2661	547	10	returns	return	NOUN
cjgl-2661	547	11	says	say	VERB
cjgl-2661	547	12	,	,	PUNCT
cjgl-2661	547	13	"	"	PUNCT
cjgl-2661	547	14	any	any	DET
cjgl-2661	547	15	reference	reference	NOUN
cjgl-2661	547	16	in	in	ADP
cjgl-2661	547	17	these	these	DET
cjgl-2661	547	18	instructions	instruction	NOUN
cjgl-2661	547	19	to	to	ADP
cjgl-2661	547	20	a	a	DET
cjgl-2661	547	21	spouse	spouse	NOUN
cjgl-2661	547	22	also	also	ADV
cjgl-2661	547	23	refers	refer	VERB
cjgl-2661	547	24	to	to	ADP
cjgl-2661	547	25	a	a	DET
cjgl-2661	547	26	party	party	NOUN
cjgl-2661	547	27	to	to	ADP
cjgl-2661	547	28	a	a	DET
cjgl-2661	547	29	civil	civil	ADJ
cjgl-2661	547	30	union	union	NOUN
cjgl-2661	547	31	recognized	recognize	VERB
cjgl-2661	547	32	under	under	ADP
cjgl-2661	547	33	connecticut	connecticut	PROPN
cjgl-2661	547	34	law	law	NOUN
cjgl-2661	547	35	or	or	CCONJ
cjgl-2661	547	36	a	a	DET
cjgl-2661	547	37	spouse	spouse	NOUN
cjgl-2661	547	38	in	in	ADP
cjgl-2661	547	39	a	a	DET
cjgl-2661	547	40	marriage	marriage	NOUN
cjgl-2661	547	41	recognized	recognize	VERB
cjgl-2661	547	42	under	under	ADP
cjgl-2661	547	43	public	public	ADJ
cjgl-2661	547	44	act	act	NOUN
cjgl-2661	547	45	2009	2009	NUM
cjgl-2661	547	46	-	-	SYM
cjgl-2661	547	47	13."81	13."81	NUM
cjgl-2661	547	48	apparently	apparently	ADV
cjgl-2661	547	49	as	as	ADP
cjgl-2661	547	50	a	a	DET
cjgl-2661	547	51	result	result	NOUN
cjgl-2661	547	52	of	of	ADP
cjgl-2661	547	53	the	the	DET
cjgl-2661	547	54	legislation	legislation	NOUN
cjgl-2661	547	55	converting	convert	VERB
cjgl-2661	547	56	connecticut	connecticut	PROPN
cjgl-2661	547	57	civil	civil	ADJ
cjgl-2661	547	58	unions	union	NOUN
cjgl-2661	547	59	to	to	ADP
cjgl-2661	547	60	marriages	marriage	NOUN
cjgl-2661	547	61	during	during	ADP
cjgl-2661	547	62	2010	2010	NUM
cjgl-2661	547	63	,	,	PUNCT
cjgl-2661	547	64	this	this	DET
cjgl-2661	547	65	sentence	sentence	NOUN
cjgl-2661	547	66	has	have	AUX
cjgl-2661	547	67	been	be	AUX
cjgl-2661	547	68	dropped	drop	VERB
cjgl-2661	547	69	from	from	ADP
cjgl-2661	547	70	the	the	DET
cjgl-2661	547	71	2011	2011	NUM
cjgl-2661	547	72	instructions.86	instructions.86	NOUN
cjgl-2661	547	73	however	however	ADV
cjgl-2661	547	74	,	,	PUNCT
cjgl-2661	547	75	an	an	DET
cjgl-2661	547	76	answer	answer	NOUN
cjgl-2661	547	77	to	to	ADP
cjgl-2661	547	78	a	a	DET
cjgl-2661	547	79	"	"	PUNCT
cjgl-2661	547	80	frequently	frequently	ADV
cjgl-2661	547	81	asked	ask	VERB
cjgl-2661	547	82	question	question	NOUN
cjgl-2661	547	83	"	"	PUNCT
cjgl-2661	547	84	posted	post	VERB
cjgl-2661	547	85	in	in	ADP
cjgl-2661	547	86	response	response	NOUN
cjgl-2661	547	87	to	to	ADP
cjgl-2661	547	88	the	the	DET
cjgl-2661	547	89	2008	2008	NUM
cjgl-2661	547	90	ruling	ruling	NOUN
cjgl-2661	547	91	of	of	ADP
cjgl-2661	547	92	the	the	DET
cjgl-2661	547	93	supreme	supreme	PROPN
cjgl-2661	547	94	court	court	PROPN
cjgl-2661	547	95	of	of	ADP
cjgl-2661	547	96	connecticut	connecticut	PROPN
cjgl-2661	547	97	states	state	NOUN
cjgl-2661	547	98	:	:	PUNCT
cjgl-2661	547	99	"	"	PUNCT
cjgl-2661	547	100	the	the	DET
cjgl-2661	547	101	filing	filing	NOUN
cjgl-2661	547	102	status	status	NOUN
cjgl-2661	547	103	for	for	ADP
cjgl-2661	547	104	individuals	individual	NOUN
cjgl-2661	547	105	who	who	PRON
cjgl-2661	547	106	are	be	AUX
cjgl-2661	547	107	parties	party	NOUN
cjgl-2661	547	108	to	to	ADP
cjgl-2661	547	109	a	a	DET
cjgl-2661	547	110	civil	civil	ADJ
cjgl-2661	547	111	union	union	NOUN
cjgl-2661	547	112	recognized	recognize	VERB
cjgl-2661	547	113	under	under	ADP
cjgl-2661	547	114	connecticut	connecticut	PROPN
cjgl-2661	547	115	law	law	NOUN
cjgl-2661	547	116	or	or	CCONJ
cjgl-2661	547	117	a	a	DET
cjgl-2661	547	118	marriage	marriage	NOUN
cjgl-2661	547	119	recognized	recognize	VERB
cjgl-2661	547	120	under	under	ADP
cjgl-2661	547	121	kerrigan	kerrigan	PROPN
cjgl-2661	547	122	v.	v.	PROPN
cjgl-2661	547	123	commissioner	commissioner	PROPN
cjgl-2661	547	124	ofpublic	ofpublic	PROPN
cjgl-2661	547	125	health	health	NOUN
cjgl-2661	547	126	,	,	PUNCT
cjgl-2661	547	127	is	be	AUX
cjgl-2661	547	128	either	either	PRON
cjgl-2661	547	129	filing	file	VERB
cjgl-2661	547	130	jointly	jointly	ADV
cjgl-2661	547	131	for	for	ADP
cjgl-2661	547	132	connecticut	connecticut	PROPN
cjgl-2661	547	133	only	only	ADV
cjgl-2661	547	134	or	or	CCONJ
cjgl-2661	547	135	82	82	NUM
cjgl-2661	548	1	i	i	PROPN
cjgl-2661	548	2	d.	d.	PROPN
cjgl-2661	548	3	§	§	PROPN
cjgl-2661	548	4	§	§	PROPN
cjgl-2661	548	5	1	1	NUM
cjgl-2661	548	6	,	,	PUNCT
cjgl-2661	548	7	2	2	NUM
cjgl-2661	548	8	.	.	NUM
cjgl-2661	548	9	83	83	NUM
cjgl-2661	548	10	conn	conn	PROPN
cjgl-2661	548	11	.	.	PROPN
cjgl-2661	549	1	agencies	agencies	PROPN
cjgl-2661	549	2	regs	regs	PROPN
cjgl-2661	549	3	.	.	PUNCT
cjgl-2661	550	1	§	§	PROPN
cjgl-2661	550	2	12	12	NUM
cjgl-2661	550	3	-	-	SYM
cjgl-2661	550	4	702(c)(1)-l(b)-(d	702(c)(1)-l(b)-(d	NUM
cjgl-2661	550	5	)	)	PUNCT
cjgl-2661	550	6	(	(	PUNCT
cjgl-2661	550	7	2012	2012	NUM
cjgl-2661	550	8	)	)	PUNCT
cjgl-2661	550	9	.	.	PUNCT
cjgl-2661	551	1	84	84	NUM
cjgl-2661	552	1	i	i	PRON
cjgl-2661	552	2	d.	d.	PROPN
cjgl-2661	552	3	§	§	PROPN
cjgl-2661	552	4	12	12	NUM
cjgl-2661	552	5	-	-	SYM
cjgl-2661	552	6	702(c)(1)-l(a	702(c)(1)-l(a	NUM
cjgl-2661	552	7	)	)	PUNCT
cjgl-2661	552	8	.	.	PUNCT
cjgl-2661	552	9	85	85	NUM
cjgl-2661	552	10	conn	conn	NOUN
cjgl-2661	552	11	.	.	PUNCT
cjgl-2661	553	1	dep't	dep't	NOUN
cjgl-2661	553	2	of	of	ADP
cjgl-2661	553	3	revenue	revenue	NOUN
cjgl-2661	553	4	servs	servs	PROPN
cjgl-2661	553	5	.	.	PUNCT
cjgl-2661	553	6	,	,	PUNCT
cjgl-2661	553	7	2010	2010	NUM
cjgl-2661	553	8	form	form	NOUN
cjgl-2661	553	9	ct-1040	ct-1040	NOUN
cjgl-2661	553	10	return	return	NOUN
cjgl-2661	553	11	&	&	CCONJ
cjgl-2661	553	12	instructions	instruction	NOUN
cjgl-2661	553	13	5	5	NUM
cjgl-2661	553	14	(	(	PUNCT
cjgl-2661	553	15	2010	2010	NUM
cjgl-2661	553	16	)	)	PUNCT
cjgl-2661	553	17	,	,	PUNCT
cjgl-2661	553	18	available	available	ADJ
cjgl-2661	553	19	at	at	ADP
cjgl-2661	553	20	http://	http://	PROPN
cjgl-2661	553	21	www.ct.gov/drs/lib/drs/forms/20	www.ct.gov/drs/lib/drs/forms/20	PROPN
cjgl-2661	553	22	i	i	PRON
cjgl-2661	553	23	oforms	oform	VERB
cjgl-2661	553	24	/	/	SYM
cjgl-2661	553	25	incometax	incometax	NOUN
cjgl-2661	553	26	/	/	SYM
cjgl-2661	553	27	ct1040booklet.pdf	ct1040booklet.pdf	PROPN
cjgl-2661	553	28	86	86	NUM
cjgl-2661	553	29	conn	conn	PROPN
cjgl-2661	553	30	.	.	PUNCT
cjgl-2661	554	1	dep't	dep't	NOUN
cjgl-2661	554	2	of	of	ADP
cjgl-2661	554	3	revenue	revenue	NOUN
cjgl-2661	554	4	servs	servs	PROPN
cjgl-2661	554	5	.	.	PUNCT
cjgl-2661	555	1	,	,	PUNCT
cjgl-2661	555	2	2011	2011	NUM
cjgl-2661	555	3	form	form	NOUN
cjgl-2661	555	4	ct1040	ct1040	NOUN
cjgl-2661	555	5	return	return	NOUN
cjgl-2661	555	6	&	&	CCONJ
cjgl-2661	555	7	instructions	instruction	NOUN
cjgl-2661	555	8	7	7	NUM
cjgl-2661	555	9	(	(	PUNCT
cjgl-2661	555	10	2011	2011	NUM
cjgl-2661	555	11	)	)	PUNCT
cjgl-2661	555	12	,	,	PUNCT
cjgl-2661	555	13	available	available	ADJ
cjgl-2661	555	14	at	at	ADP
cjgl-2661	555	15	http://	http://	PROPN
cjgl-2661	555	16	www.ct.gov/drs/lib/drs/forms/20	www.ct.gov/drs/lib/drs/forms/20	PROPN
cjgl-2661	555	17	11	11	NUM
cjgl-2661	555	18	forms	form	NOUN
cjgl-2661	555	19	/	/	SYM
cjgl-2661	555	20	incometax	incometax	NOUN
cjgl-2661	555	21	/	/	SYM
cjgl-2661	555	22	ct1	ct1	PROPN
cjgl-2661	555	23	040booklet.pdf	040booklet.pdf	NOUN
cjgl-2661	555	24	.	.	PUNCT
cjgl-2661	556	1	54	54	NUM
cjgl-2661	556	2	24.1	24.1	NUM
cjgl-2661	556	3	columbia	columbia	PROPN
cjgl-2661	556	4	journal	journal	NOUN
cjgl-2661	556	5	of	of	ADP
cjgl-2661	556	6	gender	gender	NOUN
cjgl-2661	556	7	and	and	CCONJ
cjgl-2661	556	8	law	law	NOUN
cjgl-2661	556	9	filing	filing	NOUN
cjgl-2661	556	10	separately	separately	ADV
cjgl-2661	556	11	for	for	ADP
cjgl-2661	556	12	connecticut	connecticut	NOUN
cjgl-2661	556	13	only	only	ADV
cjgl-2661	556	14	.	.	PUNCT
cjgl-2661	557	1	"	"	PUNCT
cjgl-2661	557	2	"	"	PUNCT
cjgl-2661	557	3	the	the	DET
cjgl-2661	557	4	2011	2011	NUM
cjgl-2661	557	5	instructions	instruction	NOUN
cjgl-2661	557	6	provide	provide	VERB
cjgl-2661	557	7	:	:	PUNCT
cjgl-2661	557	8	"	"	PUNCT
cjgl-2661	557	9	spouses	spouse	NOUN
cjgl-2661	557	10	in	in	ADP
cjgl-2661	557	11	a	a	DET
cjgl-2661	557	12	same	same	ADJ
cjgl-2661	557	13	sex	sex	NOUN
cjgl-2661	557	14	marriage	marriage	NOUN
cjgl-2661	557	15	must	must	AUX
cjgl-2661	557	16	usefiling	usefile	VERB
cjgl-2661	557	17	jointly	jointly	ADV
cjgl-2661	557	18	for	for	ADP
cjgl-2661	557	19	connecticut	connecticut	NOUN
cjgl-2661	557	20	only	only	ADV
cjgl-2661	557	21	or	or	CCONJ
cjgl-2661	557	22	filing	file	VERB
cjgl-2661	557	23	separately	separately	ADV
cjgl-2661	557	24	for	for	ADP
cjgl-2661	557	25	connecticut	connecticut	NOUN
cjgl-2661	557	26	only	only	ADV
cjgl-2661	557	27	.	.	PUNCT
cjgl-2661	558	1	they	they	PRON
cjgl-2661	558	2	may	may	AUX
cjgl-2661	558	3	not	not	PART
cjgl-2661	558	4	use	use	VERB
cjgl-2661	558	5	single	single	ADJ
cjgl-2661	558	6	or	or	CCONJ
cjgl-2661	558	7	,	,	PUNCT
cjgl-2661	558	8	if	if	SCONJ
cjgl-2661	558	9	applicable	applicable	ADJ
cjgl-2661	558	10	,	,	PUNCT
cjgl-2661	558	11	head	head	NOUN
cjgl-2661	558	12	of	of	ADP
cjgl-2661	558	13	household	household	NOUN
cjgl-2661	558	14	(	(	PUNCT
cjgl-2661	558	15	although	although	SCONJ
cjgl-2661	558	16	this	this	PRON
cjgl-2661	558	17	will	will	AUX
cjgl-2661	558	18	be	be	AUX
cjgl-2661	558	19	their	their	PRON
cjgl-2661	558	20	filing	filing	NOUN
cjgl-2661	558	21	status	status	NOUN
cjgl-2661	558	22	for	for	ADP
cjgl-2661	558	23	federal	federal	ADJ
cjgl-2661	558	24	income	income	NOUN
cjgl-2661	558	25	tax	tax	NOUN
cjgl-2661	558	26	purposes	purpose	NOUN
cjgl-2661	558	27	)	)	PUNCT
cjgl-2661	558	28	.	.	PUNCT
cjgl-2661	559	1	"	"	PUNCT
cjgl-2661	559	2	"	"	PUNCT
cjgl-2661	559	3	there	there	PRON
cjgl-2661	559	4	is	be	VERB
cjgl-2661	559	5	no	no	ADV
cjgl-2661	559	6	longer	long	ADV
cjgl-2661	559	7	any	any	DET
cjgl-2661	559	8	mention	mention	NOUN
cjgl-2661	559	9	of	of	ADP
cjgl-2661	559	10	civil	civil	ADJ
cjgl-2661	559	11	unions	union	NOUN
cjgl-2661	559	12	in	in	ADP
cjgl-2661	559	13	the	the	DET
cjgl-2661	559	14	instructions	instruction	NOUN
cjgl-2661	559	15	.	.	PUNCT
cjgl-2661	560	1	in	in	ADP
cjgl-2661	560	2	any	any	DET
cjgl-2661	560	3	event	event	NOUN
cjgl-2661	560	4	,	,	PUNCT
cjgl-2661	560	5	the	the	DET
cjgl-2661	560	6	department	department	NOUN
cjgl-2661	560	7	clearly	clearly	ADV
cjgl-2661	560	8	allows	allow	VERB
cjgl-2661	560	9	same	same	ADJ
cjgl-2661	560	10	-	-	PUNCT
cjgl-2661	560	11	sex	sex	NOUN
cjgl-2661	560	12	couples	couple	NOUN
cjgl-2661	560	13	in	in	ADP
cjgl-2661	560	14	legally	legally	ADV
cjgl-2661	560	15	-	-	PUNCT
cjgl-2661	560	16	recognized	recognize	VERB
cjgl-2661	560	17	relationships	relationship	NOUN
cjgl-2661	560	18	to	to	PART
cjgl-2661	560	19	file	file	VERB
cjgl-2661	560	20	joint	joint	ADJ
cjgl-2661	560	21	connecticut	connecticut	PROPN
cjgl-2661	560	22	income	income	NOUN
cjgl-2661	560	23	tax	tax	NOUN
cjgl-2661	560	24	returns	return	NOUN
cjgl-2661	560	25	.	.	PUNCT
cjgl-2661	561	1	to	to	PART
cjgl-2661	561	2	facilitate	facilitate	VERB
cjgl-2661	561	3	the	the	DET
cjgl-2661	561	4	identification	identification	NOUN
cjgl-2661	561	5	of	of	ADP
cjgl-2661	561	6	legally	legally	ADV
cjgl-2661	561	7	-	-	PUNCT
cjgl-2661	561	8	recognized	recognize	VERB
cjgl-2661	561	9	same	same	ADJ
cjgl-2661	561	10	-	-	PUNCT
cjgl-2661	561	11	sex	sex	NOUN
cjgl-2661	561	12	couples	couple	NOUN
cjgl-2661	561	13	,	,	PUNCT
cjgl-2661	561	14	the	the	DET
cjgl-2661	561	15	connecticut	connecticut	NOUN
cjgl-2661	561	16	form	form	NOUN
cjgl-2661	561	17	ct-1040	ct-1040	NOUN
cjgl-2661	561	18	has	have	VERB
cjgl-2661	561	19	a	a	DET
cjgl-2661	561	20	box	box	NOUN
cjgl-2661	561	21	on	on	ADP
cjgl-2661	561	22	its	its	PRON
cjgl-2661	561	23	first	first	ADJ
cjgl-2661	561	24	page	page	NOUN
cjgl-2661	561	25	in	in	ADP
cjgl-2661	561	26	the	the	DET
cjgl-2661	561	27	filing	filing	NOUN
cjgl-2661	561	28	status	status	NOUN
cjgl-2661	561	29	sections	section	NOUN
cjgl-2661	561	30	that	that	PRON
cjgl-2661	561	31	reads	read	VERB
cjgl-2661	561	32	"	"	PUNCT
cjgl-2661	561	33	filing	file	VERB
cjgl-2661	561	34	jointly	jointly	ADV
cjgl-2661	561	35	for	for	ADP
cjgl-2661	561	36	connecticut	connecticut	PROPN
cjgl-2661	561	37	only	only	ADV
cjgl-2661	561	38	.	.	PUNCT
cjgl-2661	562	1	"89	"89	PROPN
cjgl-2661	562	2	connecticut	connecticut	PROPN
cjgl-2661	562	3	is	be	AUX
cjgl-2661	562	4	one	one	NUM
cjgl-2661	562	5	of	of	ADP
cjgl-2661	562	6	the	the	DET
cjgl-2661	562	7	few	few	ADJ
cjgl-2661	562	8	states	state	NOUN
cjgl-2661	562	9	that	that	PRON
cjgl-2661	562	10	have	have	VERB
cjgl-2661	562	11	such	such	ADJ
cjgl-2661	562	12	boxes	box	NOUN
cjgl-2661	562	13	that	that	PRON
cjgl-2661	562	14	only	only	ADV
cjgl-2661	562	15	could	could	AUX
cjgl-2661	562	16	apply	apply	VERB
cjgl-2661	562	17	to	to	ADP
cjgl-2661	562	18	same	same	ADJ
cjgl-2661	562	19	-	-	PUNCT
cjgl-2661	562	20	sex	sex	NOUN
cjgl-2661	562	21	couples	couple	NOUN
cjgl-2661	562	22	under	under	ADP
cjgl-2661	562	23	their	their	PRON
cjgl-2661	562	24	laws	law	NOUN
cjgl-2661	562	25	.	.	PUNCT
cjgl-2661	563	1	the	the	DET
cjgl-2661	563	2	only	only	ADJ
cjgl-2661	563	3	instructions	instruction	NOUN
cjgl-2661	563	4	specific	specific	ADJ
cjgl-2661	563	5	to	to	ADP
cjgl-2661	563	6	parties	party	NOUN
cjgl-2661	563	7	to	to	ADP
cjgl-2661	563	8	civil	civil	ADJ
cjgl-2661	563	9	unions	union	NOUN
cjgl-2661	563	10	or	or	CCONJ
cjgl-2661	563	11	marriages	marriage	NOUN
cjgl-2661	563	12	in	in	ADP
cjgl-2661	563	13	computing	compute	VERB
cjgl-2661	563	14	their	their	PRON
cjgl-2661	563	15	connecticut	connecticut	NOUN
cjgl-2661	563	16	joint	joint	ADJ
cjgl-2661	563	17	income	income	NOUN
cjgl-2661	563	18	tax	tax	NOUN
cjgl-2661	563	19	liability	liability	NOUN
cjgl-2661	563	20	are	be	AUX
cjgl-2661	563	21	as	as	SCONJ
cjgl-2661	563	22	follows	follow	VERB
cjgl-2661	563	23	:	:	PUNCT
cjgl-2661	563	24	taxpayers	taxpayer	NOUN
cjgl-2661	563	25	filing	file	VERB
cjgl-2661	563	26	jointly	jointly	ADV
cjgl-2661	563	27	for	for	ADP
cjgl-2661	563	28	connecticut	connecticut	PROPN
cjgl-2661	563	29	only	only	ADV
cjgl-2661	563	30	:	:	PUNCT
cjgl-2661	563	31	taxpayers	taxpayer	NOUN
cjgl-2661	563	32	filing	file	VERB
cjgl-2661	563	33	jointly	jointly	ADV
cjgl-2661	563	34	for	for	ADP
cjgl-2661	563	35	connecticut	connecticut	NOUN
cjgl-2661	563	36	only	only	ADV
cjgl-2661	563	37	must	must	AUX
cjgl-2661	563	38	recalculate	recalculate	VERB
cjgl-2661	563	39	their	their	PRON
cjgl-2661	563	40	federal	federal	ADJ
cjgl-2661	563	41	adjusted	adjust	VERB
cjgl-2661	563	42	gross	gross	ADJ
cjgl-2661	563	43	income	income	NOUN
cjgl-2661	563	44	as	as	ADP
cjgl-2661	563	45	if	if	SCONJ
cjgl-2661	563	46	,	,	PUNCT
cjgl-2661	563	47	for	for	ADP
cjgl-2661	563	48	federal	federal	ADJ
cjgl-2661	563	49	tax	tax	NOUN
cjgl-2661	563	50	purposes	purpose	NOUN
cjgl-2661	563	51	,	,	PUNCT
cjgl-2661	563	52	they	they	PRON
cjgl-2661	563	53	were	be	AUX
cjgl-2661	563	54	allowed	allow	VERB
cjgl-2661	563	55	and	and	CCONJ
cjgl-2661	563	56	elected	elect	VERB
cjgl-2661	563	57	to	to	PART
cjgl-2661	563	58	file	file	VERB
cjgl-2661	563	59	as	as	ADP
cjgl-2661	563	60	married	married	ADJ
cjgl-2661	563	61	filing	filing	NOUN
cjgl-2661	563	62	jointly	jointly	ADV
cjgl-2661	563	63	.	.	PUNCT
cjgl-2661	564	1	employer	employer	NOUN
cjgl-2661	564	2	provided	provide	VERB
cjgl-2661	564	3	health	health	NOUN
cjgl-2661	564	4	insurance	insurance	NOUN
cjgl-2661	564	5	coverage	coverage	NOUN
cjgl-2661	564	6	for	for	ADP
cjgl-2661	564	7	an	an	DET
cjgl-2661	564	8	employee	employee	NOUN
cjgl-2661	564	9	's	's	PART
cjgl-2661	564	10	spouse	spouse	NOUN
cjgl-2661	564	11	in	in	ADP
cjgl-2661	564	12	a	a	DET
cjgl-2661	564	13	same	same	ADJ
cjgl-2661	564	14	-	-	PUNCT
cjgl-2661	564	15	sex	sex	NOUN
cjgl-2661	564	16	marriage	marriage	NOUN
cjgl-2661	564	17	may	may	AUX
cjgl-2661	564	18	be	be	AUX
cjgl-2661	564	19	taxable	taxable	ADJ
cjgl-2661	564	20	income	income	NOUN
cjgl-2661	564	21	to	to	ADP
cjgl-2661	564	22	the	the	DET
cjgl-2661	564	23	employee	employee	NOUN
cjgl-2661	564	24	for	for	ADP
cjgl-2661	564	25	federal	federal	ADJ
cjgl-2661	564	26	income	income	NOUN
cjgl-2661	564	27	tax	tax	NOUN
cjgl-2661	564	28	purposes	purpose	NOUN
cjgl-2661	564	29	.	.	PUNCT
cjgl-2661	565	1	in	in	ADP
cjgl-2661	565	2	this	this	DET
cjgl-2661	565	3	case	case	NOUN
cjgl-2661	565	4	,	,	PUNCT
cjgl-2661	565	5	you	you	PRON
cjgl-2661	565	6	must	must	AUX
cjgl-2661	565	7	subtract	subtract	VERB
cjgl-2661	565	8	the	the	DET
cjgl-2661	565	9	amount	amount	NOUN
cjgl-2661	565	10	from	from	ADP
cjgl-2661	565	11	your	your	PRON
cjgl-2661	565	12	federal	federal	ADJ
cjgl-2661	565	13	adjusted	adjust	VERB
cjgl-2661	565	14	gross	gross	ADJ
cjgl-2661	565	15	income	income	NOUN
cjgl-2661	565	16	and	and	CCONJ
cjgl-2661	565	17	enter	enter	VERB
cjgl-2661	565	18	the	the	DET
cjgl-2661	565	19	result	result	NOUN
cjgl-2661	565	20	on	on	ADP
cjgl-2661	565	21	line	line	NOUN
cjgl-2661	565	22	1	1	NUM
cjgl-2661	565	23	of	of	ADP
cjgl-2661	565	24	your	your	PRON
cjgl-2661	565	25	connecticut	connecticut	PROPN
cjgl-2661	565	26	income	income	NOUN
cjgl-2661	565	27	tax	tax	NOUN
cjgl-2661	565	28	return.90	return.90	NOUN
cjgl-2661	565	29	the	the	DET
cjgl-2661	565	30	instructions	instruction	NOUN
cjgl-2661	565	31	also	also	ADV
cjgl-2661	565	32	warn	warn	VERB
cjgl-2661	565	33	that	that	SCONJ
cjgl-2661	565	34	in	in	ADP
cjgl-2661	565	35	computing	compute	VERB
cjgl-2661	565	36	the	the	DET
cjgl-2661	565	37	amount	amount	NOUN
cjgl-2661	565	38	of	of	ADP
cjgl-2661	565	39	social	social	ADJ
cjgl-2661	565	40	security	security	NOUN
cjgl-2661	565	41	benefits	benefit	NOUN
cjgl-2661	565	42	includible	includible	NOUN
cjgl-2661	565	43	in	in	ADP
cjgl-2661	565	44	connecticut	connecticut	PROPN
cjgl-2661	565	45	income	income	NOUN
cjgl-2661	565	46	-	-	PUNCT
cjgl-2661	565	47	which	which	PRON
cjgl-2661	565	48	is	be	AUX
cjgl-2661	565	49	a	a	DET
cjgl-2661	565	50	figure	figure	NOUN
cjgl-2661	565	51	derived	derive	VERB
cjgl-2661	565	52	,	,	PUNCT
cjgl-2661	565	53	in	in	ADP
cjgl-2661	565	54	part	part	NOUN
cjgl-2661	565	55	,	,	PUNCT
cjgl-2661	565	56	from	from	ADP
cjgl-2661	565	57	the	the	DET
cjgl-2661	565	58	amount	amount	NOUN
cjgl-2661	565	59	included	include	VERB
cjgl-2661	565	60	for	for	ADP
cjgl-2661	565	61	federal	federal	ADJ
cjgl-2661	565	62	purposes	purpose	NOUN
cjgl-2661	565	63	.	.	PUNCT
cjgl-2661	566	1	under	under	ADP
cjgl-2661	566	2	i.r.c	i.r.c	NOUN
cjgl-2661	566	3	.	.	PUNCT
cjgl-2661	567	1	§	§	PROPN
cjgl-2661	567	2	86	86	NUM
cjgl-2661	567	3	(	(	PUNCT
cjgl-2661	567	4	and	and	CCONJ
cjgl-2661	567	5	which	which	PRON
cjgl-2661	567	6	varies	vary	VERB
cjgl-2661	567	7	based	base	VERB
cjgl-2661	567	8	on	on	ADP
cjgl-2661	567	9	federal	federal	ADJ
cjgl-2661	567	10	filing	filing	NOUN
cjgl-2661	567	11	87	87	NUM
cjgl-2661	567	12	how	how	SCONJ
cjgl-2661	567	13	to	to	PART
cjgl-2661	567	14	file	file	VERB
cjgl-2661	567	15	when	when	SCONJ
cjgl-2661	567	16	in	in	ADP
cjgl-2661	567	17	a	a	DET
cjgl-2661	567	18	civil	civil	ADJ
cjgl-2661	567	19	union	union	NOUN
cjgl-2661	567	20	or	or	CCONJ
cjgl-2661	567	21	marriage	marriage	NOUN
cjgl-2661	567	22	recognized	recognize	VERB
cjgl-2661	567	23	under	under	ADP
cjgl-2661	567	24	kerrigan	kerrigan	PROPN
cjgl-2661	567	25	,	,	PUNCT
cjgl-2661	567	26	taxpayer	taxpayer	NOUN
cjgl-2661	567	27	answer	answer	NOUN
cjgl-2661	567	28	center	center	PROPN
cjgl-2661	567	29	,	,	PUNCT
cjgl-2661	567	30	conn	conn	PROPN
cjgl-2661	567	31	.	.	PROPN
cjgl-2661	567	32	dep't	dep't	NOUN
cjgl-2661	567	33	of	of	ADP
cjgl-2661	567	34	revenue	revenue	NOUN
cjgl-2661	567	35	servs	servs	PROPN
cjgl-2661	567	36	.	.	PUNCT
cjgl-2661	567	37	,	,	PUNCT
cjgl-2661	567	38	available	available	ADJ
cjgl-2661	567	39	at	at	ADP
cjgl-2661	567	40	http://tinyuri.com/ctcivilunionguidance	http://tinyuri.com/ctcivilunionguidance	PROPN
cjgl-2661	567	41	(	(	PUNCT
cjgl-2661	567	42	last	last	ADV
cjgl-2661	567	43	visited	visit	VERB
cjgl-2661	567	44	feb	feb	PROPN
cjgl-2661	567	45	.	.	PROPN
cjgl-2661	567	46	20	20	NUM
cjgl-2661	567	47	,	,	PUNCT
cjgl-2661	567	48	2012	2012	NUM
cjgl-2661	567	49	)	)	PUNCT
cjgl-2661	567	50	.	.	PUNCT
cjgl-2661	568	1	88	88	NUM
cjgl-2661	568	2	conn	conn	NOUN
cjgl-2661	568	3	.	.	PUNCT
cjgl-2661	569	1	dep't	dep't	NOUN
cjgl-2661	569	2	of	of	ADP
cjgl-2661	569	3	revenue	revenue	NOUN
cjgl-2661	569	4	servs	servs	PROPN
cjgl-2661	569	5	.	.	PUNCT
cjgl-2661	570	1	,	,	PUNCT
cjgl-2661	570	2	2011	2011	NUM
cjgl-2661	570	3	form	form	NOUN
cjgl-2661	570	4	ct-1040	ct-1040	NOUN
cjgl-2661	570	5	return	return	NOUN
cjgl-2661	570	6	&	&	CCONJ
cjgl-2661	570	7	instructions	instruction	NOUN
cjgl-2661	570	8	17	17	NUM
cjgl-2661	570	9	(	(	PUNCT
cjgl-2661	570	10	2011	2011	NUM
cjgl-2661	570	11	)	)	PUNCT
cjgl-2661	570	12	,	,	PUNCT
cjgl-2661	570	13	available	available	ADJ
cjgl-2661	570	14	at	at	ADP
cjgl-2661	570	15	http://www.ct.gov/drs/iib/drs/forms/20	http://www.ct.gov/drs/iib/drs/forms/20	PROPN
cjgl-2661	570	16	11	11	NUM
cjgl-2661	570	17	forms	form	NOUN
cjgl-2661	570	18	/	/	SYM
cjgl-2661	570	19	incometax	incometax	NOUN
cjgl-2661	570	20	/	/	SYM
cjgl-2661	570	21	cti	cti	PROPN
cjgl-2661	570	22	040booklet.pdf	040booklet.pdf	PROPN
cjgl-2661	570	23	.	.	PROPN
cjgl-2661	570	24	89	89	NUM
cjgl-2661	570	25	conn	conn	PROPN
cjgl-2661	570	26	.	.	PUNCT
cjgl-2661	571	1	dep't	dep't	NOUN
cjgl-2661	571	2	of	of	ADP
cjgl-2661	571	3	revenue	revenue	NOUN
cjgl-2661	571	4	servs	servs	PROPN
cjgl-2661	571	5	.	.	PUNCT
cjgl-2661	572	1	,	,	PUNCT
cjgl-2661	572	2	2011	2011	NUM
cjgl-2661	572	3	form	form	NOUN
cjgl-2661	572	4	ct-1040	ct-1040	NOUN
cjgl-2661	572	5	,	,	PUNCT
cjgl-2661	572	6	at	at	ADP
cjgl-2661	572	7	1	1	NUM
cjgl-2661	572	8	(	(	PUNCT
cjgl-2661	572	9	2011	2011	NUM
cjgl-2661	572	10	)	)	PUNCT
cjgl-2661	572	11	,	,	PUNCT
cjgl-2661	572	12	available	available	ADJ
cjgl-2661	572	13	at	at	ADP
cjgl-2661	572	14	http://www.ct.gov/drs/lib/	http://www.ct.gov/drs/lib/	PROPN
cjgl-2661	572	15	drs	drs	PROPN
cjgl-2661	572	16	/	/	SYM
cjgl-2661	572	17	forms/20	forms/20	NOUN
cjgl-2661	572	18	11	11	NUM
cjgl-2661	572	19	forms	form	NOUN
cjgl-2661	572	20	/	/	SYM
cjgl-2661	572	21	incometax	incometax	NOUN
cjgl-2661	572	22	/	/	SYM
cjgl-2661	572	23	cti	cti	PROPN
cjgl-2661	572	24	040.pdf	040.pdf	PROPN
cjgl-2661	572	25	.	.	PUNCT
cjgl-2661	573	1	90	90	NUM
cjgl-2661	574	1	i	i	PRON
cjgl-2661	574	2	d.	d.	PROPN
cjgl-2661	574	3	at	at	ADP
cjgl-2661	574	4	18	18	NUM
cjgl-2661	574	5	.	.	PUNCT
cjgl-2661	575	1	24.1	24.1	NUM
cjgl-2661	575	2	55	55	NUM
cjgl-2661	575	3	columbia	columbia	PROPN
cjgl-2661	575	4	journal	journal	NOUN
cjgl-2661	575	5	of	of	ADP
cjgl-2661	575	6	gender	gender	NOUN
cjgl-2661	575	7	and	and	CCONJ
cjgl-2661	575	8	law	law	NOUN
cjgl-2661	575	9	status	status	NOUN
cjgl-2661	575	10	chosen)-same	chosen)-same	PROPN
cjgl-2661	575	11	-	-	PUNCT
cjgl-2661	575	12	sex	sex	NOUN
cjgl-2661	575	13	married	married	ADJ
cjgl-2661	575	14	couples	couple	NOUN
cjgl-2661	575	15	must	must	AUX
cjgl-2661	575	16	first	first	ADV
cjgl-2661	575	17	recompute	recompute	VERB
cjgl-2661	575	18	the	the	DET
cjgl-2661	575	19	federal	federal	ADJ
cjgl-2661	575	20	inclusion	inclusion	NOUN
cjgl-2661	575	21	amount	amount	NOUN
cjgl-2661	575	22	as	as	SCONJ
cjgl-2661	575	23	if	if	SCONJ
cjgl-2661	575	24	they	they	PRON
cjgl-2661	575	25	filed	file	VERB
cjgl-2661	575	26	married	marry	VERB
cjgl-2661	575	27	jointly	jointly	ADV
cjgl-2661	575	28	or	or	CCONJ
cjgl-2661	575	29	separately	separately	ADV
cjgl-2661	575	30	)	)	PUNCT
cjgl-2661	575	31	for	for	ADP
cjgl-2661	575	32	federal	federal	ADJ
cjgl-2661	575	33	purposes	purpose	NOUN
cjgl-2661	575	34	.	.	PUNCT
cjgl-2661	575	35	'	'	PUNCT
cjgl-2661	576	1	connecticut	connecticut	NOUN
cjgl-2661	576	2	is	be	AUX
cjgl-2661	576	3	not	not	PART
cjgl-2661	576	4	a	a	DET
cjgl-2661	576	5	state	state	NOUN
cjgl-2661	576	6	that	that	PRON
cjgl-2661	576	7	normally	normally	ADV
cjgl-2661	576	8	requires	require	VERB
cjgl-2661	576	9	tax	tax	NOUN
cjgl-2661	576	10	filers	filer	NOUN
cjgl-2661	576	11	to	to	PART
cjgl-2661	576	12	attach	attach	VERB
cjgl-2661	576	13	to	to	ADP
cjgl-2661	576	14	its	its	PRON
cjgl-2661	576	15	state	state	NOUN
cjgl-2661	576	16	tax	tax	NOUN
cjgl-2661	576	17	returns	return	NOUN
cjgl-2661	576	18	copies	copy	NOUN
cjgl-2661	576	19	of	of	ADP
cjgl-2661	576	20	the	the	DET
cjgl-2661	576	21	federal	federal	ADJ
cjgl-2661	576	22	income	income	NOUN
cjgl-2661	576	23	tax	tax	NOUN
cjgl-2661	576	24	returns	return	NOUN
cjgl-2661	576	25	,	,	PUNCT
cjgl-2661	576	26	and	and	CCONJ
cjgl-2661	576	27	similarly	similarly	ADV
cjgl-2661	576	28	does	do	AUX
cjgl-2661	576	29	not	not	PART
cjgl-2661	576	30	require	require	VERB
cjgl-2661	576	31	same	same	ADJ
cjgl-2661	576	32	-	-	PUNCT
cjgl-2661	576	33	sex	sex	NOUN
cjgl-2661	576	34	civil	civil	ADJ
cjgl-2661	576	35	union	union	NOUN
cjgl-2661	576	36	or	or	CCONJ
cjgl-2661	576	37	married	married	ADJ
cjgl-2661	576	38	couples	couple	NOUN
cjgl-2661	576	39	to	to	PART
cjgl-2661	576	40	attach	attach	VERB
cjgl-2661	576	41	any	any	DET
cjgl-2661	576	42	actual	actual	ADJ
cjgl-2661	576	43	or	or	CCONJ
cjgl-2661	576	44	pro	pro	ADJ
cjgl-2661	576	45	forma	forma	NOUN
cjgl-2661	576	46	federal	federal	ADJ
cjgl-2661	576	47	return	return	NOUN
cjgl-2661	576	48	or	or	CCONJ
cjgl-2661	576	49	schedules	schedule	NOUN
cjgl-2661	576	50	explaining	explain	VERB
cjgl-2661	576	51	the	the	DET
cjgl-2661	576	52	adjustments	adjustment	NOUN
cjgl-2661	576	53	necessary	necessary	ADJ
cjgl-2661	576	54	to	to	PART
cjgl-2661	576	55	modify	modify	VERB
cjgl-2661	576	56	federal	federal	ADJ
cjgl-2661	576	57	items	item	NOUN
cjgl-2661	576	58	for	for	ADP
cjgl-2661	576	59	use	use	NOUN
cjgl-2661	576	60	on	on	ADP
cjgl-2661	576	61	connecticut	connecticut	PROPN
cjgl-2661	576	62	income	income	NOUN
cjgl-2661	576	63	tax	tax	NOUN
cjgl-2661	576	64	returns	return	NOUN
cjgl-2661	576	65	.	.	PUNCT
cjgl-2661	577	1	92	92	NUM
cjgl-2661	577	2	e.	e.	PROPN
cjgl-2661	577	3	vermont	vermont	PROPN
cjgl-2661	577	4	in	in	ADP
cjgl-2661	577	5	response	response	NOUN
cjgl-2661	577	6	to	to	ADP
cjgl-2661	577	7	a	a	DET
cjgl-2661	577	8	1999	1999	NUM
cjgl-2661	577	9	decision	decision	NOUN
cjgl-2661	577	10	of	of	ADP
cjgl-2661	577	11	the	the	DET
cjgl-2661	577	12	vermont	vermont	PROPN
cjgl-2661	577	13	supreme	supreme	PROPN
cjgl-2661	577	14	court,93	court,93	PROPN
cjgl-2661	577	15	in	in	ADP
cjgl-2661	577	16	2000	2000	NUM
cjgl-2661	577	17	,	,	PUNCT
cjgl-2661	577	18	vermont	vermont	PROPN
cjgl-2661	577	19	adopted	adopt	VERB
cjgl-2661	577	20	the	the	DET
cjgl-2661	577	21	first	first	ADJ
cjgl-2661	577	22	civil	civil	PROPN
cjgl-2661	577	23	union	union	NOUN
cjgl-2661	577	24	statute	statute	NOUN
cjgl-2661	577	25	in	in	ADP
cjgl-2661	577	26	the	the	DET
cjgl-2661	577	27	nation	nation	NOUN
cjgl-2661	577	28	for	for	ADP
cjgl-2661	577	29	same	same	ADJ
cjgl-2661	577	30	-	-	PUNCT
cjgl-2661	577	31	sex	sex	NOUN
cjgl-2661	577	32	couples.94	couples.94	NOUN
cjgl-2661	577	33	that	that	DET
cjgl-2661	577	34	statute	statute	PROPN
cjgl-2661	577	35	gave	give	VERB
cjgl-2661	577	36	people	people	NOUN
cjgl-2661	577	37	in	in	ADP
cjgl-2661	577	38	vermont	vermont	PROPN
cjgl-2661	577	39	civil	civil	ADJ
cjgl-2661	577	40	unions	union	NOUN
cjgl-2661	577	41	all	all	DET
cjgl-2661	577	42	the	the	DET
cjgl-2661	577	43	rights	right	NOUN
cjgl-2661	577	44	and	and	CCONJ
cjgl-2661	577	45	responsibilities	responsibility	NOUN
cjgl-2661	577	46	of	of	ADP
cjgl-2661	577	47	marriage	marriage	NOUN
cjgl-2661	577	48	,	,	PUNCT
cjgl-2661	577	49	and	and	CCONJ
cjgl-2661	577	50	specifically	specifically	ADV
cjgl-2661	577	51	stated	state	VERB
cjgl-2661	577	52	that	that	SCONJ
cjgl-2661	577	53	such	such	ADJ
cjgl-2661	577	54	rights	right	NOUN
cjgl-2661	577	55	included	include	VERB
cjgl-2661	577	56	"	"	PUNCT
cjgl-2661	577	57	laws	law	NOUN
cjgl-2661	577	58	relating	relate	VERB
cjgl-2661	577	59	to	to	ADP
cjgl-2661	577	60	taxes	taxis	NOUN
cjgl-2661	577	61	imposed	impose	VERB
cjgl-2661	577	62	by	by	ADP
cjgl-2661	577	63	the	the	DET
cjgl-2661	577	64	state	state	NOUN
cjgl-2661	577	65	.	.	PUNCT
cjgl-2661	578	1	"95	"95	VERB
cjgl-2661	578	2	effective	effective	ADJ
cjgl-2661	578	3	september	september	PROPN
cjgl-2661	578	4	1	1	NUM
cjgl-2661	578	5	,	,	PUNCT
cjgl-2661	578	6	2009	2009	NUM
cjgl-2661	578	7	,	,	PUNCT
cjgl-2661	578	8	vermont	vermont	PROPN
cjgl-2661	578	9	adopted	adopt	VERB
cjgl-2661	578	10	same	same	ADJ
cjgl-2661	578	11	-	-	PUNCT
cjgl-2661	578	12	sex	sex	NOUN
cjgl-2661	578	13	marriage	marriage	NOUN
cjgl-2661	578	14	.	.	PUNCT
cjgl-2661	579	1	96	96	NUM
cjgl-2661	580	1	the	the	DET
cjgl-2661	580	2	vermont	vermont	PROPN
cjgl-2661	580	3	department	department	PROPN
cjgl-2661	580	4	of	of	ADP
cjgl-2661	580	5	taxes	taxis	NOUN
cjgl-2661	580	6	issued	issue	VERB
cjgl-2661	580	7	technical	technical	ADJ
cjgl-2661	580	8	bulletin	bulletin	NOUN
cjgl-2661	580	9	tb-55	tb-55	NUM
cjgl-2661	580	10	(	(	PUNCT
cjgl-2661	580	11	oct	oct	PROPN
cjgl-2661	580	12	.	.	PROPN
cjgl-2661	580	13	7	7	NUM
cjgl-2661	580	14	,	,	PUNCT
cjgl-2661	580	15	2010),97	2010),97	NUM
cjgl-2661	580	16	in	in	ADP
cjgl-2661	580	17	which	which	PRON
cjgl-2661	580	18	it	it	PRON
cjgl-2661	580	19	gave	give	VERB
cjgl-2661	580	20	the	the	DET
cjgl-2661	580	21	only	only	ADJ
cjgl-2661	580	22	guidance	guidance	NOUN
cjgl-2661	580	23	yet	yet	ADV
cjgl-2661	580	24	to	to	ADP
cjgl-2661	580	25	taxpayers	taxpayer	NOUN
cjgl-2661	580	26	"	"	PUNCT
cjgl-2661	580	27	on	on	ADP
cjgl-2661	580	28	how	how	SCONJ
cjgl-2661	580	29	legally	legally	ADV
cjgl-2661	580	30	-	-	PUNCT
cjgl-2661	580	31	recognized	recognize	VERB
cjgl-2661	580	32	same	same	ADJ
cjgl-2661	580	33	-	-	PUNCT
cjgl-2661	580	34	sex	sex	NOUN
cjgl-2661	580	35	couples	couple	NOUN
cjgl-2661	580	36	are	be	AUX
cjgl-2661	580	37	to	to	PART
cjgl-2661	580	38	file	file	VERB
cjgl-2661	580	39	their	their	PRON
cjgl-2661	580	40	vermont	vermont	NOUN
cjgl-2661	580	41	income	income	NOUN
cjgl-2661	580	42	taxes	taxis	NOUN
cjgl-2661	580	43	.	.	PUNCT
cjgl-2661	581	1	the	the	DET
cjgl-2661	581	2	guidance	guidance	NOUN
cjgl-2661	581	3	for	for	ADP
cjgl-2661	581	4	those	those	DET
cjgl-2661	581	5	couples	couple	NOUN
cjgl-2661	581	6	was	be	AUX
cjgl-2661	581	7	limited	limit	VERB
cjgl-2661	581	8	to	to	ADP
cjgl-2661	581	9	the	the	DET
cjgl-2661	581	10	issue	issue	NOUN
cjgl-2661	581	11	of	of	ADP
cjgl-2661	581	12	whether	whether	SCONJ
cjgl-2661	581	13	such	such	ADJ
cjgl-2661	581	14	couples	couple	NOUN
cjgl-2661	581	15	can	can	AUX
cjgl-2661	581	16	file	file	VERB
cjgl-2661	581	17	jointly	jointly	ADV
cjgl-2661	581	18	in	in	ADP
cjgl-2661	581	19	vermont	vermont	PROPN
cjgl-2661	581	20	,	,	PUNCT
cjgl-2661	581	21	not	not	PART
cjgl-2661	581	22	how	how	SCONJ
cjgl-2661	581	23	to	to	PART
cjgl-2661	581	24	treat	treat	VERB
cjgl-2661	581	25	specific	specific	ADJ
cjgl-2661	581	26	items	item	NOUN
cjgl-2661	581	27	.	.	PUNCT
cjgl-2661	582	1	the	the	DET
cjgl-2661	582	2	bulletin	bulletin	NOUN
cjgl-2661	582	3	emphasizes	emphasize	VERB
cjgl-2661	582	4	that	that	SCONJ
cjgl-2661	582	5	,	,	PUNCT
cjgl-2661	582	6	with	with	ADP
cjgl-2661	582	7	minor	minor	ADJ
cjgl-2661	582	8	exceptions	exception	NOUN
cjgl-2661	582	9	,	,	PUNCT
cjgl-2661	582	10	vermont	vermont	PROPN
cjgl-2661	582	11	ordinarily	ordinarily	ADV
cjgl-2661	582	12	requires	require	VERB
cjgl-2661	582	13	that	that	SCONJ
cjgl-2661	582	14	its	its	PRON
cjgl-2661	582	15	taxpayers	taxpayer	NOUN
cjgl-2661	582	16	use	use	VERB
cjgl-2661	582	17	the	the	DET
cjgl-2661	582	18	same	same	ADJ
cjgl-2661	582	19	filing	filing	NOUN
cjgl-2661	582	20	status	status	NOUN
cjgl-2661	582	21	on	on	ADP
cjgl-2661	582	22	their	their	PRON
cjgl-2661	582	23	vermont	vermont	NOUN
cjgl-2661	582	24	return	return	NOUN
cjgl-2661	582	25	as	as	SCONJ
cjgl-2661	582	26	they	they	PRON
cjgl-2661	582	27	do	do	VERB
cjgl-2661	582	28	on	on	ADP
cjgl-2661	582	29	their	their	PRON
cjgl-2661	582	30	federal	federal	ADJ
cjgl-2661	582	31	return	return	NOUN
cjgl-2661	582	32	.	.	PUNCT
cjgl-2661	583	1	91	91	NUM
cjgl-2661	584	1	i	i	PRON
cjgl-2661	584	2	d.	d.	PROPN
cjgl-2661	584	3	at	at	ADP
cjgl-2661	584	4	23	23	NUM
cjgl-2661	584	5	.	.	PUNCT
cjgl-2661	585	1	92	92	NUM
cjgl-2661	586	1	i	i	PRON
cjgl-2661	586	2	d.	d.	NOUN
cjgl-2661	586	3	at	at	ADP
cjgl-2661	586	4	22	22	NUM
cjgl-2661	586	5	(	(	PUNCT
cjgl-2661	586	6	"	"	PUNCT
cjgl-2661	586	7	do	do	AUX
cjgl-2661	586	8	not	not	PART
cjgl-2661	586	9	attach	attach	VERB
cjgl-2661	586	10	copies	copy	NOUN
cjgl-2661	586	11	of	of	ADP
cjgl-2661	586	12	your	your	PRON
cjgl-2661	586	13	federal	federal	ADJ
cjgl-2661	586	14	income	income	NOUN
cjgl-2661	586	15	tax	tax	NOUN
cjgl-2661	586	16	return	return	NOUN
cjgl-2661	586	17	or	or	CCONJ
cjgl-2661	586	18	federal	federal	ADJ
cjgl-2661	586	19	schedules	schedule	NOUN
cjgl-2661	586	20	.	.	PUNCT
cjgl-2661	586	21	"	"	PUNCT
cjgl-2661	586	22	)	)	PUNCT
cjgl-2661	587	1	(	(	PUNCT
cjgl-2661	587	2	emphasis	emphasis	NOUN
cjgl-2661	587	3	in	in	ADP
cjgl-2661	587	4	original	original	ADJ
cjgl-2661	587	5	)	)	PUNCT
cjgl-2661	587	6	.	.	PUNCT
cjgl-2661	588	1	93	93	NUM
cjgl-2661	588	2	baker	baker	PROPN
cjgl-2661	588	3	v.	v.	PROPN
cjgl-2661	588	4	state	state	PROPN
cjgl-2661	588	5	,	,	PUNCT
cjgl-2661	588	6	744	744	NUM
cjgl-2661	588	7	a.2d	a.2d	SYM
cjgl-2661	588	8	864	864	NUM
cjgl-2661	588	9	(	(	PUNCT
cjgl-2661	588	10	vt	vt	PROPN
cjgl-2661	588	11	.	.	PROPN
cjgl-2661	588	12	1999	1999	NUM
cjgl-2661	588	13	)	)	PUNCT
cjgl-2661	588	14	.	.	PUNCT
cjgl-2661	589	1	94	94	NUM
cjgl-2661	589	2	an	an	DET
cjgl-2661	589	3	act	act	NOUN
cjgl-2661	589	4	relating	relate	VERB
cjgl-2661	589	5	to	to	ADP
cjgl-2661	589	6	civil	civil	ADJ
cjgl-2661	589	7	unions	union	NOUN
cjgl-2661	589	8	,	,	PUNCT
cjgl-2661	589	9	2000	2000	NUM
cjgl-2661	589	10	vt	vt	PROPN
cjgl-2661	589	11	.	.	PROPN
cjgl-2661	590	1	acts	act	NOUN
cjgl-2661	590	2	&	&	CCONJ
cjgl-2661	590	3	resolves	resolve	NOUN
cjgl-2661	590	4	72	72	NUM
cjgl-2661	590	5	.	.	PUNCT
cjgl-2661	591	1	95	95	NUM
cjgl-2661	591	2	2000	2000	NUM
cjgl-2661	591	3	vt	vt	PROPN
cjgl-2661	591	4	.	.	PUNCT
cjgl-2661	591	5	acts	act	NOUN
cjgl-2661	591	6	&	&	CCONJ
cjgl-2661	591	7	resolves	resolve	NOUN
cjgl-2661	591	8	72	72	NUM
cjgl-2661	591	9	,	,	PUNCT
cjgl-2661	591	10	74	74	NUM
cjgl-2661	591	11	(	(	PUNCT
cjgl-2661	591	12	codified	codify	VERB
cjgl-2661	591	13	as	as	SCONJ
cjgl-2661	591	14	amended	amend	VERB
cjgl-2661	591	15	at	at	ADP
cjgl-2661	591	16	vt	vt	PROPN
cjgl-2661	591	17	.	.	PROPN
cjgl-2661	591	18	stat	stat	PROPN
cjgl-2661	591	19	.	.	PUNCT
cjgl-2661	592	1	ann	ann	PROPN
cjgl-2661	592	2	.	.	PUNCT
cjgl-2661	593	1	tit	tit	PROPN
cjgl-2661	593	2	.	.	PROPN
cjgl-2661	594	1	15	15	NUM
cjgl-2661	594	2	,	,	PUNCT
cjgl-2661	594	3	§	§	PROPN
cjgl-2661	594	4	1204(a	1204(a	NOUN
cjgl-2661	594	5	)	)	PUNCT
cjgl-2661	594	6	,	,	PUNCT
cjgl-2661	594	7	(	(	PUNCT
cjgl-2661	594	8	e	e	NOUN
cjgl-2661	594	9	)	)	PUNCT
cjgl-2661	594	10	(	(	PUNCT
cjgl-2661	594	11	14	14	NUM
cjgl-2661	594	12	)	)	PUNCT
cjgl-2661	594	13	(	(	PUNCT
cjgl-2661	594	14	2011	2011	NUM
cjgl-2661	594	15	)	)	PUNCT
cjgl-2661	594	16	)	)	PUNCT
cjgl-2661	594	17	.	.	PUNCT
cjgl-2661	595	1	96	96	NUM
cjgl-2661	595	2	an	an	DET
cjgl-2661	595	3	act	act	NOUN
cjgl-2661	595	4	to	to	PART
cjgl-2661	595	5	protect	protect	VERB
cjgl-2661	595	6	religious	religious	ADJ
cjgl-2661	595	7	freedom	freedom	NOUN
cjgl-2661	595	8	and	and	CCONJ
cjgl-2661	595	9	recognize	recognize	VERB
cjgl-2661	595	10	equality	equality	NOUN
cjgl-2661	595	11	in	in	ADP
cjgl-2661	595	12	marriage	marriage	NOUN
cjgl-2661	595	13	,	,	PUNCT
cjgl-2661	595	14	2009	2009	NUM
cjgl-2661	595	15	vt	vt	PROPN
cjgl-2661	595	16	.	.	PROPN
cjgl-2661	595	17	acts	act	NOUN
cjgl-2661	595	18	&	&	CCONJ
cjgl-2661	595	19	resolves	resolve	NOUN
cjgl-2661	595	20	33	33	NUM
cjgl-2661	595	21	(	(	PUNCT
cjgl-2661	595	22	amending	amend	VERB
cjgl-2661	595	23	vt	vt	PROPN
cjgl-2661	595	24	.	.	PROPN
cjgl-2661	595	25	stat	stat	PROPN
cjgl-2661	595	26	.	.	PUNCT
cjgl-2661	596	1	ann	ann	PROPN
cjgl-2661	596	2	.	.	PUNCT
cjgl-2661	597	1	tit	tit	PROPN
cjgl-2661	597	2	.	.	PROPN
cjgl-2661	598	1	15	15	NUM
cjgl-2661	598	2	,	,	PUNCT
cjgl-2661	598	3	§	§	NOUN
cjgl-2661	598	4	8	8	NUM
cjgl-2661	598	5	(	(	PUNCT
cjgl-2661	598	6	2011	2011	NUM
cjgl-2661	598	7	)	)	PUNCT
cjgl-2661	598	8	)	)	PUNCT
cjgl-2661	598	9	.	.	PUNCT
cjgl-2661	599	1	97	97	NUM
cjgl-2661	599	2	tech	tech	NOUN
cjgl-2661	599	3	.	.	PUNCT
cjgl-2661	600	1	bull	bull	NOUN
cjgl-2661	600	2	.	.	PUNCT
cjgl-2661	601	1	55	55	NUM
cjgl-2661	601	2	,	,	PUNCT
cjgl-2661	601	3	2010	2010	NUM
cjgl-2661	601	4	vt	vt	PROPN
cjgl-2661	601	5	.	.	PUNCT
cjgl-2661	601	6	tax	tax	NOUN
cjgl-2661	601	7	lexis	lexis	NOUN
cjgl-2661	601	8	6	6	NUM
cjgl-2661	601	9	(	(	PUNCT
cjgl-2661	601	10	vt	vt	NOUN
cjgl-2661	601	11	.	.	PUNCT
cjgl-2661	602	1	dep't	dep't	PROPN
cjgl-2661	602	2	taxes	taxis	NOUN
cjgl-2661	602	3	oct	oct	PROPN
cjgl-2661	602	4	.	.	PROPN
cjgl-2661	602	5	7	7	NUM
cjgl-2661	602	6	,	,	PUNCT
cjgl-2661	602	7	2010	2010	NUM
cjgl-2661	602	8	)	)	PUNCT
cjgl-2661	602	9	.	.	PUNCT
cjgl-2661	603	1	98	98	NUM
cjgl-2661	603	2	since	since	SCONJ
cjgl-2661	603	3	2000	2000	NUM
cjgl-2661	603	4	,	,	PUNCT
cjgl-2661	603	5	the	the	DET
cjgl-2661	603	6	department	department	NOUN
cjgl-2661	603	7	of	of	ADP
cjgl-2661	603	8	taxes	taxis	NOUN
cjgl-2661	603	9	has	have	AUX
cjgl-2661	603	10	informed	inform	VERB
cjgl-2661	603	11	employers	employer	NOUN
cjgl-2661	603	12	not	not	PART
cjgl-2661	603	13	to	to	PART
cjgl-2661	603	14	withhold	withhold	VERB
cjgl-2661	603	15	vermont	vermont	PROPN
cjgl-2661	603	16	income	income	NOUN
cjgl-2661	603	17	taxes	taxis	NOUN
cjgl-2661	603	18	on	on	ADP
cjgl-2661	603	19	health	health	NOUN
cjgl-2661	603	20	insurance	insurance	NOUN
cjgl-2661	603	21	premiums	premium	NOUN
cjgl-2661	603	22	paid	pay	VERB
cjgl-2661	603	23	on	on	ADP
cjgl-2661	603	24	behalf	behalf	NOUN
cjgl-2661	603	25	of	of	ADP
cjgl-2661	603	26	their	their	PRON
cjgl-2661	603	27	employees	employee	NOUN
cjgl-2661	603	28	'	'	PART
cjgl-2661	603	29	civil	civil	ADJ
cjgl-2661	603	30	union	union	NOUN
cjgl-2661	603	31	partners	partner	NOUN
cjgl-2661	603	32	,	,	PUNCT
cjgl-2661	603	33	and	and	CCONJ
cjgl-2661	603	34	in	in	ADP
cjgl-2661	603	35	2012	2012	NUM
cjgl-2661	603	36	,	,	PUNCT
cjgl-2661	603	37	the	the	DET
cjgl-2661	603	38	instruction	instruction	NOUN
cjgl-2661	603	39	was	be	AUX
cjgl-2661	603	40	extended	extend	VERB
cjgl-2661	603	41	to	to	ADP
cjgl-2661	603	42	same	same	ADJ
cjgl-2661	603	43	-	-	PUNCT
cjgl-2661	603	44	sex	sex	NOUN
cjgl-2661	603	45	spouses	spouse	NOUN
cjgl-2661	603	46	.	.	PUNCT
cjgl-2661	604	1	see	see	VERB
cjgl-2661	604	2	vt	vt	PROPN
cjgl-2661	604	3	.	.	PUNCT
cjgl-2661	605	1	dep't	dep't	NOUN
cjgl-2661	605	2	taxes	taxis	NOUN
cjgl-2661	605	3	,	,	PUNCT
cjgl-2661	605	4	tech	tech	NOUN
cjgl-2661	605	5	.	.	PUNCT
cjgl-2661	606	1	bull	bull	NOUN
cjgl-2661	606	2	.	.	PUNCT
cjgl-2661	607	1	23	23	NUM
cjgl-2661	607	2	,	,	PUNCT
cjgl-2661	607	3	available	available	ADJ
cjgl-2661	607	4	at	at	ADP
cjgl-2661	607	5	http://www.state.vt.us/	http://www.state.vt.us/	ADJ
cjgl-2661	607	6	tax	tax	NOUN
cjgl-2661	607	7	/	/	SYM
cjgl-2661	607	8	pdf.word.excel	pdf.word.excel	NOUN
cjgl-2661	607	9	/	/	SYM
cjgl-2661	607	10	legal	legal	ADJ
cjgl-2661	607	11	/	/	SYM
cjgl-2661	607	12	tb	tb	NOUN
cjgl-2661	607	13	/	/	SYM
cjgl-2661	607	14	tb23rev0	tb23rev0	VERB
cjgl-2661	607	15	11312.pdf	11312.pdf	PROPN
cjgl-2661	607	16	(	(	PUNCT
cjgl-2661	607	17	last	last	ADV
cjgl-2661	607	18	revised	revise	VERB
cjgl-2661	607	19	on	on	ADP
cjgl-2661	607	20	jan	jan	PROPN
cjgl-2661	607	21	.	.	PROPN
cjgl-2661	607	22	13	13	NUM
cjgl-2661	607	23	,	,	PUNCT
cjgl-2661	607	24	2012	2012	NUM
cjgl-2661	607	25	)	)	PUNCT
cjgl-2661	607	26	.	.	PUNCT
cjgl-2661	608	1	56	56	NUM
cjgl-2661	608	2	24.1	24.1	NUM
cjgl-2661	608	3	columbia	columbia	PROPN
cjgl-2661	608	4	journal	journal	NOUN
cjgl-2661	608	5	of	of	ADP
cjgl-2661	608	6	gender	gender	NOUN
cjgl-2661	608	7	and	and	CCONJ
cjgl-2661	608	8	law	law	PROPN
cjgl-2661	608	9	vermont	vermont	PROPN
cjgl-2661	608	10	law	law	NOUN
cjgl-2661	608	11	provides	provide	VERB
cjgl-2661	608	12	as	as	SCONJ
cjgl-2661	608	13	follows	follow	VERB
cjgl-2661	608	14	:	:	PUNCT
cjgl-2661	608	15	"	"	PUNCT
cjgl-2661	608	16	a	a	DET
cjgl-2661	608	17	husband	husband	NOUN
cjgl-2661	608	18	and	and	CCONJ
cjgl-2661	608	19	wife	wife	NOUN
cjgl-2661	608	20	or	or	CCONJ
cjgl-2661	608	21	a	a	DET
cjgl-2661	608	22	surviving	surviving	NOUN
cjgl-2661	608	23	spouse	spouse	NOUN
cjgl-2661	608	24	may	may	AUX
cjgl-2661	608	25	file	file	VERB
cjgl-2661	608	26	a	a	DET
cjgl-2661	608	27	joint	joint	ADJ
cjgl-2661	608	28	vermont	vermont	NOUN
cjgl-2661	608	29	personal	personal	ADJ
cjgl-2661	608	30	income	income	NOUN
cjgl-2661	608	31	tax	tax	NOUN
cjgl-2661	608	32	return	return	NOUN
cjgl-2661	608	33	for	for	ADP
cjgl-2661	608	34	any	any	DET
cjgl-2661	608	35	taxable	taxable	ADJ
cjgl-2661	608	36	year	year	NOUN
cjgl-2661	608	37	for	for	ADP
cjgl-2661	608	38	which	which	PRON
cjgl-2661	608	39	the	the	DET
cjgl-2661	608	40	husband	husband	NOUN
cjgl-2661	608	41	and	and	CCONJ
cjgl-2661	608	42	wife	wife	NOUN
cjgl-2661	608	43	or	or	CCONJ
cjgl-2661	608	44	surviving	surviving	NOUN
cjgl-2661	608	45	spouse	spouse	NOUN
cjgl-2661	608	46	are	be	AUX
cjgl-2661	608	47	permitted	permit	VERB
cjgl-2661	608	48	to	to	PART
cjgl-2661	608	49	file	file	VERB
cjgl-2661	608	50	a	a	DET
cjgl-2661	608	51	joint	joint	ADJ
cjgl-2661	608	52	federal	federal	ADJ
cjgl-2661	608	53	income	income	NOUN
cjgl-2661	608	54	tax	tax	NOUN
cjgl-2661	608	55	return	return	NOUN
cjgl-2661	608	56	under	under	ADP
cjgl-2661	608	57	the	the	DET
cjgl-2661	608	58	laws	law	NOUN
cjgl-2661	608	59	of	of	ADP
cjgl-2661	608	60	the	the	DET
cjgl-2661	608	61	united	united	PROPN
cjgl-2661	608	62	states	states	PROPN
cjgl-2661	608	63	.	.	PUNCT
cjgl-2661	609	1	"9	"9	ADJ
cjgl-2661	609	2	9	9	NUM
cjgl-2661	609	3	doma	doma	NOUN
cjgl-2661	609	4	,	,	PUNCT
cjgl-2661	609	5	though	though	ADV
cjgl-2661	609	6	,	,	PUNCT
cjgl-2661	609	7	does	do	AUX
cjgl-2661	609	8	not	not	PART
cjgl-2661	609	9	permit	permit	VERB
cjgl-2661	609	10	a	a	DET
cjgl-2661	609	11	person	person	NOUN
cjgl-2661	609	12	in	in	ADP
cjgl-2661	609	13	a	a	DET
cjgl-2661	609	14	same	same	ADJ
cjgl-2661	609	15	-	-	PUNCT
cjgl-2661	609	16	sex	sex	NOUN
cjgl-2661	609	17	marriage	marriage	NOUN
cjgl-2661	609	18	to	to	PART
cjgl-2661	609	19	be	be	AUX
cjgl-2661	609	20	a	a	DET
cjgl-2661	609	21	party	party	NOUN
cjgl-2661	609	22	to	to	ADP
cjgl-2661	609	23	a	a	DET
cjgl-2661	609	24	joint	joint	ADJ
cjgl-2661	609	25	federal	federal	ADJ
cjgl-2661	609	26	income	income	NOUN
cjgl-2661	609	27	tax	tax	NOUN
cjgl-2661	609	28	return	return	NOUN
cjgl-2661	609	29	,	,	PUNCT
cjgl-2661	609	30	so	so	SCONJ
cjgl-2661	609	31	this	this	DET
cjgl-2661	609	32	sentence	sentence	NOUN
cjgl-2661	609	33	would	would	AUX
cjgl-2661	609	34	literally	literally	ADV
cjgl-2661	609	35	preclude	preclude	VERB
cjgl-2661	609	36	a	a	DET
cjgl-2661	609	37	same	same	ADJ
cjgl-2661	609	38	-	-	PUNCT
cjgl-2661	609	39	sex	sex	NOUN
cjgl-2661	609	40	married	marry	VERB
cjgl-2661	609	41	couple	couple	NOUN
cjgl-2661	609	42	from	from	ADP
cjgl-2661	609	43	filing	file	VERB
cjgl-2661	609	44	a	a	DET
cjgl-2661	609	45	vermont	vermont	NOUN
cjgl-2661	609	46	joint	joint	ADJ
cjgl-2661	609	47	income	income	NOUN
cjgl-2661	609	48	tax	tax	NOUN
cjgl-2661	609	49	return	return	NOUN
cjgl-2661	609	50	.	.	PUNCT
cjgl-2661	610	1	the	the	DET
cjgl-2661	610	2	bulletin	bulletin	NOUN
cjgl-2661	610	3	makes	make	VERB
cjgl-2661	610	4	an	an	DET
cjgl-2661	610	5	exception	exception	NOUN
cjgl-2661	610	6	to	to	ADP
cjgl-2661	610	7	the	the	DET
cjgl-2661	610	8	statute	statute	NOUN
cjgl-2661	610	9	for	for	ADP
cjgl-2661	610	10	same	same	ADJ
cjgl-2661	610	11	-	-	PUNCT
cjgl-2661	610	12	sex	sex	NOUN
cjgl-2661	610	13	married	married	ADJ
cjgl-2661	610	14	couples	couple	NOUN
cjgl-2661	610	15	and	and	CCONJ
cjgl-2661	610	16	civil	civil	ADJ
cjgl-2661	610	17	union	union	NOUN
cjgl-2661	610	18	members	member	NOUN
cjgl-2661	610	19	,	,	PUNCT
cjgl-2661	610	20	stating	state	VERB
cjgl-2661	610	21	,	,	PUNCT
cjgl-2661	610	22	in	in	ADP
cjgl-2661	610	23	part	part	NOUN
cjgl-2661	610	24	:	:	PUNCT
cjgl-2661	610	25	for	for	ADP
cjgl-2661	610	26	vermont	vermont	PROPN
cjgl-2661	610	27	income	income	NOUN
cjgl-2661	610	28	tax	tax	NOUN
cjgl-2661	610	29	purposes	purpose	NOUN
cjgl-2661	610	30	,	,	PUNCT
cjgl-2661	610	31	civil	civil	ADJ
cjgl-2661	610	32	union	union	NOUN
cjgl-2661	610	33	partners	partner	NOUN
cjgl-2661	610	34	and	and	CCONJ
cjgl-2661	610	35	same	same	ADJ
cjgl-2661	610	36	sex	sex	NOUN
cjgl-2661	610	37	spouses	spouse	NOUN
cjgl-2661	610	38	are	be	AUX
cjgl-2661	610	39	treated	treat	VERB
cjgl-2661	610	40	identically	identically	ADV
cjgl-2661	610	41	to	to	ADP
cjgl-2661	610	42	traditionally	traditionally	ADV
cjgl-2661	610	43	defined	define	VERB
cjgl-2661	610	44	spouses	spouse	NOUN
cjgl-2661	610	45	.	.	PUNCT
cjgl-2661	611	1	this	this	PRON
cjgl-2661	611	2	means	mean	VERB
cjgl-2661	611	3	that	that	SCONJ
cjgl-2661	611	4	the	the	DET
cjgl-2661	611	5	couple	couple	NOUN
cjgl-2661	611	6	must	must	AUX
cjgl-2661	611	7	file	file	VERB
cjgl-2661	611	8	their	their	PRON
cjgl-2661	611	9	vermont	vermont	PROPN
cjgl-2661	611	10	income	income	NOUN
cjgl-2661	611	11	tax	tax	NOUN
cjgl-2661	611	12	return	return	NOUN
cjgl-2661	611	13	as	as	ADP
cjgl-2661	611	14	civil	civil	ADJ
cjgl-2661	611	15	union/	union/	NUM
cjgl-2661	611	16	married	married	ADJ
cjgl-2661	611	17	filing	filing	NOUN
cjgl-2661	611	18	jointly	jointly	ADV
cjgl-2661	611	19	or	or	CCONJ
cjgl-2661	611	20	as	as	ADP
cjgl-2661	611	21	civil	civil	ADJ
cjgl-2661	611	22	union	union	NOUN
cjgl-2661	611	23	/	/	SYM
cjgl-2661	611	24	married	marry	VERB
cjgl-2661	611	25	filing	filing	NOUN
cjgl-2661	611	26	separately	separately	ADV
cjgl-2661	611	27	.	.	PUNCT
cjgl-2661	612	1	such	such	ADJ
cjgl-2661	612	2	couples	couple	NOUN
cjgl-2661	612	3	do	do	AUX
cjgl-2661	612	4	not	not	PART
cjgl-2661	612	5	have	have	VERB
cjgl-2661	612	6	the	the	DET
cjgl-2661	612	7	option	option	NOUN
cjgl-2661	612	8	of	of	ADP
cjgl-2661	612	9	filing	file	VERB
cjgl-2661	612	10	a	a	DET
cjgl-2661	612	11	vermont	vermont	NOUN
cjgl-2661	612	12	return	return	NOUN
cjgl-2661	612	13	using	use	VERB
cjgl-2661	612	14	the	the	DET
cjgl-2661	612	15	single	single	ADJ
cjgl-2661	612	16	status	status	NOUN
cjgl-2661	612	17	.	.	PUNCT
cjgl-2661	613	1	because	because	SCONJ
cjgl-2661	613	2	the	the	DET
cjgl-2661	613	3	federal	federal	ADJ
cjgl-2661	613	4	government	government	NOUN
cjgl-2661	613	5	does	do	AUX
cjgl-2661	613	6	not	not	PART
cjgl-2661	613	7	recognize	recognize	VERB
cjgl-2661	613	8	same	same	ADJ
cjgl-2661	613	9	sex	sex	NOUN
cjgl-2661	613	10	marriage	marriage	NOUN
cjgl-2661	613	11	or	or	CCONJ
cjgl-2661	613	12	civil	civil	ADJ
cjgl-2661	613	13	unions	union	NOUN
cjgl-2661	613	14	,	,	PUNCT
cjgl-2661	613	15	a	a	DET
cjgl-2661	613	16	same	same	ADJ
cjgl-2661	613	17	sex	sex	NOUN
cjgl-2661	613	18	couple	couple	NOUN
cjgl-2661	613	19	is	be	AUX
cjgl-2661	613	20	required	require	VERB
cjgl-2661	613	21	to	to	PART
cjgl-2661	613	22	recompute	recompute	VERB
cjgl-2661	613	23	their	their	PRON
cjgl-2661	613	24	federal	federal	ADJ
cjgl-2661	613	25	returnfor	returnfor	PROPN
cjgl-2661	613	26	vermont	vermont	PROPN
cjgl-2661	613	27	tax	tax	NOUN
cjgl-2661	613	28	purposes	purpose	NOUN
cjgl-2661	613	29	only	only	ADV
cjgl-2661	613	30	as	as	ADP
cjgl-2661	613	31	either	either	CCONJ
cjgl-2661	613	32	married	married	ADJ
cjgl-2661	613	33	filing	filing	NOUN
cjgl-2661	613	34	jointly	jointly	ADV
cjgl-2661	613	35	or	or	CCONJ
cjgl-2661	613	36	as	as	ADP
cjgl-2661	613	37	married	married	ADJ
cjgl-2661	613	38	filing	filing	NOUN
cjgl-2661	613	39	separately	separately	ADV
cjgl-2661	613	40	.	.	PUNCT
cjgl-2661	614	1	they	they	PRON
cjgl-2661	614	2	should	should	AUX
cjgl-2661	614	3	use	use	VERB
cjgl-2661	614	4	the	the	DET
cjgl-2661	614	5	exemptions	exemption	NOUN
cjgl-2661	614	6	and	and	CCONJ
cjgl-2661	614	7	deductions	deduction	NOUN
cjgl-2661	614	8	allowed	allow	VERB
cjgl-2661	614	9	by	by	ADP
cjgl-2661	614	10	the	the	DET
cjgl-2661	614	11	irs	irs	PROPN
cjgl-2661	614	12	rules	rule	NOUN
cjgl-2661	614	13	for	for	ADP
cjgl-2661	614	14	those	those	DET
cjgl-2661	614	15	filing	filing	NOUN
cjgl-2661	614	16	as	as	ADP
cjgl-2661	614	17	married	married	ADJ
cjgl-2661	614	18	filing	filing	NOUN
cjgl-2661	614	19	separately	separately	ADV
cjgl-2661	614	20	or	or	CCONJ
cjgl-2661	614	21	married	married	ADJ
cjgl-2661	614	22	filing	filing	NOUN
cjgl-2661	614	23	jointly	jointly	ADV
cjgl-2661	614	24	.	.	PUNCT
cjgl-2661	615	1	if	if	SCONJ
cjgl-2661	615	2	the	the	DET
cjgl-2661	615	3	married	married	ADJ
cjgl-2661	615	4	filing	filing	NOUN
cjgl-2661	615	5	separately	separately	ADV
cjgl-2661	615	6	option	option	NOUN
cjgl-2661	615	7	is	be	AUX
cjgl-2661	615	8	chosen	choose	VERB
cjgl-2661	615	9	,	,	PUNCT
cjgl-2661	615	10	exemptions	exemption	NOUN
cjgl-2661	615	11	and	and	CCONJ
cjgl-2661	615	12	deductions	deduction	NOUN
cjgl-2661	615	13	should	should	AUX
cjgl-2661	615	14	be	be	AUX
cjgl-2661	615	15	reasonably	reasonably	ADV
cjgl-2661	615	16	allocated	allocate	VERB
cjgl-2661	615	17	between	between	ADP
cjgl-2661	615	18	the	the	DET
cjgl-2661	615	19	civil	civil	ADJ
cjgl-2661	615	20	union	union	NOUN
cjgl-2661	615	21	partners	partner	NOUN
cjgl-2661	615	22	.	.	PUNCT
cjgl-2661	616	1	this	this	DET
cjgl-2661	616	2	recomputed	recompute	VERB
cjgl-2661	616	3	federal	federal	ADJ
cjgl-2661	616	4	return	return	NOUN
cjgl-2661	616	5	should	should	AUX
cjgl-2661	616	6	be	be	AUX
cjgl-2661	616	7	attached	attach	VERB
cjgl-2661	616	8	to	to	ADP
cjgl-2661	616	9	the	the	DET
cjgl-2661	616	10	vermont	vermont	PROPN
cjgl-2661	616	11	return	return	NOUN
cjgl-2661	616	12	and	and	CCONJ
cjgl-2661	616	13	clearly	clearly	ADV
cjgl-2661	616	14	marked	mark	VERB
cjgl-2661	616	15	recomputed	recompute	VERB
cjgl-2661	616	16	for	for	ADP
cjgl-2661	616	17	vt	vt	PROPN
cjgl-2661	616	18	purposes	purpose	NOUN
cjgl-2661	616	19	.	.	PUNCT
cjgl-2661	617	1	a	a	DET
cjgl-2661	617	2	copy	copy	NOUN
cjgl-2661	617	3	of	of	ADP
cjgl-2661	617	4	the	the	DET
cjgl-2661	617	5	returns	return	NOUN
cjgl-2661	617	6	actually	actually	ADV
cjgl-2661	617	7	filed	file	VERB
cjgl-2661	617	8	with	with	ADP
cjgl-2661	617	9	the	the	DET
cjgl-2661	617	10	irs	irs	PROPN
cjgl-2661	617	11	should	should	AUX
cjgl-2661	617	12	also	also	ADV
cjgl-2661	617	13	be	be	AUX
cjgl-2661	617	14	attached	attach	VERB
cjgl-2661	617	15	.	.	PUNCT
cjgl-2661	618	1	the	the	DET
cjgl-2661	618	2	recomputed	recompute	VERB
cjgl-2661	618	3	federal	federal	ADJ
cjgl-2661	618	4	return	return	NOUN
cjgl-2661	618	5	should	should	AUX
cjgl-2661	618	6	then	then	ADV
cjgl-2661	618	7	be	be	AUX
cjgl-2661	618	8	used	use	VERB
cjgl-2661	618	9	as	as	ADP
cjgl-2661	618	10	the	the	DET
cjgl-2661	618	11	basis	basis	NOUN
cjgl-2661	618	12	for	for	ADP
cjgl-2661	618	13	the	the	DET
cjgl-2661	618	14	vermont	vermont	PROPN
cjgl-2661	618	15	civil	civil	PROPN
cjgl-2661	618	16	union	union	PROPN
cjgl-2661	618	17	/	/	SYM
cjgl-2661	618	18	married	marry	VERB
cjgl-2661	618	19	filing	filing	NOUN
cjgl-2661	618	20	jointly	jointly	ADV
cjgl-2661	618	21	or	or	CCONJ
cjgl-2661	618	22	civil	civil	ADJ
cjgl-2661	618	23	union	union	NOUN
cjgl-2661	618	24	/	/	SYM
cjgl-2661	618	25	married	marry	VERB
cjgl-2661	618	26	filing	file	VERB
cjgl-2661	618	27	separately	separately	ADV
cjgl-2661	618	28	tax	tax	NOUN
cjgl-2661	618	29	return	return	NOUN
cjgl-2661	618	30	.	.	PUNCT
cjgl-2661	618	31	'	'	PUNCT
cjgl-2661	619	1	"	"	PUNCT
cjgl-2661	619	2	the	the	DET
cjgl-2661	619	3	bulletin	bulletin	NOUN
cjgl-2661	619	4	also	also	ADV
cjgl-2661	619	5	allows	allow	VERB
cjgl-2661	619	6	different	different	ADJ
cjgl-2661	619	7	-	-	PUNCT
cjgl-2661	619	8	sex	sex	NOUN
cjgl-2661	619	9	spouses	spouse	NOUN
cjgl-2661	619	10	who	who	PRON
cjgl-2661	619	11	filed	file	VERB
cjgl-2661	619	12	jointly	jointly	ADV
cjgl-2661	619	13	federally	federally	ADV
cjgl-2661	619	14	to	to	PART
cjgl-2661	619	15	file	file	VERB
cjgl-2661	619	16	separately	separately	ADV
cjgl-2661	619	17	for	for	ADP
cjgl-2661	619	18	vermont	vermont	NOUN
cjgl-2661	619	19	purposes	purpose	NOUN
cjgl-2661	619	20	where	where	SCONJ
cjgl-2661	619	21	only	only	ADV
cjgl-2661	619	22	one	one	NUM
cjgl-2661	619	23	is	be	AUX
cjgl-2661	619	24	a	a	DET
cjgl-2661	619	25	resident	resident	NOUN
cjgl-2661	619	26	.	.	PUNCT
cjgl-2661	620	1	in	in	ADP
cjgl-2661	620	2	such	such	DET
cjgl-2661	620	3	a	a	DET
cjgl-2661	620	4	case	case	NOUN
cjgl-2661	620	5	,	,	PUNCT
cjgl-2661	620	6	the	the	DET
cjgl-2661	620	7	bulletin	bulletin	NOUN
cjgl-2661	620	8	also	also	ADV
cjgl-2661	620	9	requires	require	VERB
cjgl-2661	620	10	the	the	DET
cjgl-2661	620	11	preparation	preparation	NOUN
cjgl-2661	620	12	of	of	ADP
cjgl-2661	620	13	pro	pro	ADJ
cjgl-2661	620	14	forma	forma	X
cjgl-2661	620	15	separate	separate	ADJ
cjgl-2661	620	16	federal	federal	ADJ
cjgl-2661	620	17	returns	return	NOUN
cjgl-2661	620	18	and	and	CCONJ
cjgl-2661	620	19	their	their	PRON
cjgl-2661	620	20	attachment	attachment	NOUN
cjgl-2661	620	21	to	to	ADP
cjgl-2661	620	22	the	the	DET
cjgl-2661	620	23	vermont	vermont	PROPN
cjgl-2661	620	24	return	return	NOUN
cjgl-2661	620	25	,	,	PUNCT
cjgl-2661	620	26	along	along	ADP
cjgl-2661	620	27	with	with	ADP
cjgl-2661	620	28	the	the	DET
cjgl-2661	620	29	actual	actual	ADJ
cjgl-2661	620	30	federal	federal	ADJ
cjgl-2661	620	31	joint	joint	ADJ
cjgl-2661	620	32	return	return	NOUN
cjgl-2661	620	33	.	.	PUNCT
cjgl-2661	620	34	'	'	PUNCT
cjgl-2661	620	35	0	0	NUM
cjgl-2661	620	36	'	'	PART
cjgl-2661	620	37	vermont	vermont	NOUN
cjgl-2661	620	38	also	also	ADV
cjgl-2661	620	39	requires	require	VERB
cjgl-2661	620	40	nonresidents	nonresident	NOUN
cjgl-2661	621	1	only	only	ADV
cjgl-2661	621	2	99	99	NUM
cjgl-2661	621	3	vt	vt	PROPN
cjgl-2661	621	4	.	.	PROPN
cjgl-2661	621	5	stat	stat	PROPN
cjgl-2661	621	6	.	.	PUNCT
cjgl-2661	622	1	ann	ann	PROPN
cjgl-2661	622	2	.	.	PUNCT
cjgl-2661	623	1	tit	tit	PROPN
cjgl-2661	623	2	.	.	PUNCT
cjgl-2661	624	1	32	32	NUM
cjgl-2661	624	2	,	,	PUNCT
cjgl-2661	624	3	§	§	NOUN
cjgl-2661	624	4	586	586	NUM
cjgl-2661	624	5	1(c	1(c	NUM
cjgl-2661	624	6	)	)	PUNCT
cjgl-2661	624	7	(	(	PUNCT
cjgl-2661	624	8	2012	2012	NUM
cjgl-2661	624	9	)	)	PUNCT
cjgl-2661	624	10	.	.	PUNCT
cjgl-2661	625	1	100	100	NUM
cjgl-2661	625	2	tech	tech	NOUN
cjgl-2661	625	3	.	.	PUNCT
cjgl-2661	626	1	bull	bull	NOUN
cjgl-2661	626	2	.	.	PUNCT
cjgl-2661	627	1	55	55	NUM
cjgl-2661	627	2	,	,	PUNCT
cjgl-2661	627	3	2010	2010	NUM
cjgl-2661	627	4	vt	vt	PROPN
cjgl-2661	627	5	.	.	PUNCT
cjgl-2661	627	6	tax	tax	NOUN
cjgl-2661	627	7	lexis	lexis	NOUN
cjgl-2661	627	8	6	6	NUM
cjgl-2661	627	9	,	,	PUNCT
cjgl-2661	627	10	at	at	ADP
cjgl-2661	627	11	*	*	PROPN
cjgl-2661	627	12	10	10	NUM
cjgl-2661	627	13	-	-	SYM
cjgl-2661	627	14	11	11	NUM
cjgl-2661	627	15	.	.	PUNCT
cjgl-2661	628	1	101	101	NUM
cjgl-2661	629	1	i	i	PRON
cjgl-2661	629	2	d.	d.	VERB
cjgl-2661	629	3	at	at	ADP
cjgl-2661	629	4	*	*	PROPN
cjgl-2661	629	5	3	3	NUM
cjgl-2661	629	6	-	-	SYM
cjgl-2661	629	7	10	10	NUM
cjgl-2661	629	8	.	.	PUNCT
cjgl-2661	630	1	24.1	24.1	NUM
cjgl-2661	630	2	57	57	NUM
cjgl-2661	630	3	columbia	columbia	PROPN
cjgl-2661	630	4	journal	journal	NOUN
cjgl-2661	630	5	of	of	ADP
cjgl-2661	630	6	gender	gender	NOUN
cjgl-2661	630	7	and	and	CCONJ
cjgl-2661	630	8	law	law	NOUN
cjgl-2661	630	9	part	part	NOUN
cjgl-2661	630	10	of	of	ADP
cjgl-2661	630	11	whose	whose	DET
cjgl-2661	630	12	income	income	NOUN
cjgl-2661	630	13	is	be	AUX
cjgl-2661	630	14	from	from	ADP
cjgl-2661	630	15	vermont	vermont	PROPN
cjgl-2661	630	16	to	to	PART
cjgl-2661	630	17	attach	attach	VERB
cjgl-2661	630	18	the	the	DET
cjgl-2661	630	19	first	first	ADJ
cjgl-2661	630	20	two	two	NUM
cjgl-2661	630	21	pages	page	NOUN
cjgl-2661	630	22	of	of	ADP
cjgl-2661	630	23	their	their	PRON
cjgl-2661	630	24	federal	federal	ADJ
cjgl-2661	630	25	returneven	returneven	NOUN
cjgl-2661	630	26	if	if	SCONJ
cjgl-2661	630	27	they	they	PRON
cjgl-2661	630	28	are	be	AUX
cjgl-2661	630	29	not	not	PART
cjgl-2661	630	30	using	use	VERB
cjgl-2661	630	31	a	a	DET
cjgl-2661	630	32	filing	filing	NOUN
cjgl-2661	630	33	status	status	NOUN
cjgl-2661	630	34	inconsistent	inconsistent	ADJ
cjgl-2661	630	35	with	with	ADP
cjgl-2661	630	36	their	their	PRON
cjgl-2661	630	37	federal	federal	ADJ
cjgl-2661	630	38	return.12	return.12	NOUN
cjgl-2661	630	39	thus	thus	ADV
cjgl-2661	630	40	,	,	PUNCT
cjgl-2661	630	41	the	the	DET
cjgl-2661	630	42	requirement	requirement	NOUN
cjgl-2661	630	43	that	that	SCONJ
cjgl-2661	630	44	same	same	ADJ
cjgl-2661	630	45	-	-	PUNCT
cjgl-2661	630	46	sex	sex	NOUN
cjgl-2661	630	47	couples	couple	NOUN
cjgl-2661	630	48	prepare	prepare	VERB
cjgl-2661	630	49	a	a	DET
cjgl-2661	630	50	pro	pro	ADJ
cjgl-2661	630	51	forma	forma	NOUN
cjgl-2661	630	52	federal	federal	ADJ
cjgl-2661	630	53	joint	joint	ADJ
cjgl-2661	630	54	return	return	NOUN
cjgl-2661	630	55	and	and	CCONJ
cjgl-2661	630	56	attach	attach	VERB
cjgl-2661	630	57	it	it	PRON
cjgl-2661	630	58	to	to	ADP
cjgl-2661	630	59	the	the	DET
cjgl-2661	630	60	vermont	vermont	PROPN
cjgl-2661	630	61	return	return	NOUN
cjgl-2661	630	62	,	,	PUNCT
cjgl-2661	630	63	along	along	ADP
cjgl-2661	630	64	with	with	ADP
cjgl-2661	630	65	the	the	DET
cjgl-2661	630	66	actual	actual	ADJ
cjgl-2661	630	67	federal	federal	ADJ
cjgl-2661	630	68	return	return	NOUN
cjgl-2661	630	69	-	-	PUNCT
cjgl-2661	630	70	although	although	SCONJ
cjgl-2661	630	71	burdensome	burdensome	NOUN
cjgl-2661	630	72	-	-	PUNCT
cjgl-2661	630	73	is	be	AUX
cjgl-2661	630	74	not	not	PART
cjgl-2661	630	75	more	more	ADV
cjgl-2661	630	76	onerous	onerous	ADJ
cjgl-2661	630	77	than	than	ADP
cjgl-2661	630	78	that	that	PRON
cjgl-2661	630	79	imposed	impose	VERB
cjgl-2661	630	80	by	by	ADP
cjgl-2661	630	81	the	the	DET
cjgl-2661	630	82	state	state	NOUN
cjgl-2661	630	83	for	for	ADP
cjgl-2661	630	84	different	different	ADJ
cjgl-2661	630	85	-	-	PUNCT
cjgl-2661	630	86	sex	sex	NOUN
cjgl-2661	630	87	couples	couple	NOUN
cjgl-2661	630	88	deviating	deviate	VERB
cjgl-2661	630	89	from	from	ADP
cjgl-2661	630	90	their	their	PRON
cjgl-2661	630	91	federal	federal	ADJ
cjgl-2661	630	92	filing	filing	NOUN
cjgl-2661	630	93	status	status	NOUN
cjgl-2661	630	94	.	.	PUNCT
cjgl-2661	631	1	the	the	DET
cjgl-2661	631	2	vermont	vermont	PROPN
cjgl-2661	631	3	income	income	NOUN
cjgl-2661	631	4	tax	tax	NOUN
cjgl-2661	631	5	return	return	NOUN
cjgl-2661	631	6	,	,	PUNCT
cjgl-2661	631	7	in	in	ADP
cjgl-2661	631	8	addition	addition	NOUN
cjgl-2661	631	9	,	,	PUNCT
cjgl-2661	631	10	contains	contain	VERB
cjgl-2661	631	11	an	an	DET
cjgl-2661	631	12	unusual	unusual	ADJ
cjgl-2661	631	13	box	box	NOUN
cjgl-2661	631	14	to	to	PART
cjgl-2661	631	15	be	be	AUX
cjgl-2661	631	16	checked	check	VERB
cjgl-2661	631	17	at	at	ADP
cjgl-2661	631	18	the	the	DET
cjgl-2661	631	19	top	top	NOUN
cjgl-2661	631	20	of	of	ADP
cjgl-2661	631	21	the	the	DET
cjgl-2661	631	22	first	first	ADJ
cjgl-2661	631	23	page	page	NOUN
cjgl-2661	631	24	that	that	PRON
cjgl-2661	631	25	instructs	instruct	VERB
cjgl-2661	631	26	filers	filer	NOUN
cjgl-2661	631	27	to	to	AUX
cjgl-2661	631	28	"	"	PUNCT
cjgl-2661	631	29	[	[	X
cjgl-2661	631	30	c]heck	c]heck	VERB
cjgl-2661	631	31	here	here	ADV
cjgl-2661	631	32	if	if	SCONJ
cjgl-2661	631	33	using	use	VERB
cjgl-2661	631	34	recomputed	recompute	VERB
cjgl-2661	631	35	federal	federal	ADJ
cjgl-2661	631	36	return	return	NOUN
cjgl-2661	631	37	information	information	NOUN
cjgl-2661	631	38	.	.	PUNCT
cjgl-2661	632	1	"	"	PUNCT
cjgl-2661	632	2	"	"	PUNCT
cjgl-2661	632	3	'	'	PUNCT
cjgl-2661	632	4	the	the	DET
cjgl-2661	632	5	instructions	instruction	NOUN
cjgl-2661	632	6	explain	explain	VERB
cjgl-2661	632	7	the	the	DET
cjgl-2661	632	8	purpose	purpose	NOUN
cjgl-2661	632	9	of	of	ADP
cjgl-2661	632	10	this	this	DET
cjgl-2661	632	11	box	box	NOUN
cjgl-2661	632	12	as	as	SCONJ
cjgl-2661	632	13	follows	follow	VERB
cjgl-2661	632	14	:	:	PUNCT
cjgl-2661	632	15	"	"	PUNCT
cjgl-2661	632	16	because	because	SCONJ
cjgl-2661	632	17	vt	vt	PROPN
cjgl-2661	632	18	and	and	CCONJ
cjgl-2661	632	19	irs	irs	PROPN
cjgl-2661	632	20	routinely	routinely	ADV
cjgl-2661	632	21	share	share	VERB
cjgl-2661	632	22	information	information	NOUN
cjgl-2661	632	23	,	,	PUNCT
cjgl-2661	632	24	checking	check	VERB
cjgl-2661	632	25	the	the	DET
cjgl-2661	632	26	recomputed	recompute	VERB
cjgl-2661	632	27	federal	federal	ADJ
cjgl-2661	632	28	return	return	PROPN
cjgl-2661	632	29	box	box	NOUN
cjgl-2661	632	30	alerts	alert	VERB
cjgl-2661	632	31	the	the	DET
cjgl-2661	632	32	department	department	NOUN
cjgl-2661	632	33	to	to	PART
cjgl-2661	632	34	expect	expect	VERB
cjgl-2661	632	35	differences	difference	NOUN
cjgl-2661	632	36	between	between	ADP
cjgl-2661	632	37	the	the	DET
cjgl-2661	632	38	irs	irs	PROPN
cjgl-2661	632	39	filing	filing	NOUN
cjgl-2661	632	40	and	and	CCONJ
cjgl-2661	632	41	vt	vt	PROPN
cjgl-2661	632	42	filing	filing	NOUN
cjgl-2661	632	43	.	.	PUNCT
cjgl-2661	633	1	"'0	"'0	X
cjgl-2661	633	2	form	form	PROPN
cjgl-2661	633	3	in-111	in-111	PROPN
cjgl-2661	633	4	,	,	PUNCT
cjgl-2661	633	5	the	the	DET
cjgl-2661	633	6	personal	personal	ADJ
cjgl-2661	633	7	income	income	NOUN
cjgl-2661	633	8	tax	tax	NOUN
cjgl-2661	633	9	form	form	NOUN
cjgl-2661	633	10	for	for	ADP
cjgl-2661	633	11	vermont	vermont	NOUN
cjgl-2661	633	12	,	,	PUNCT
cjgl-2661	633	13	also	also	ADV
cjgl-2661	633	14	contains	contain	VERB
cjgl-2661	633	15	another	another	DET
cjgl-2661	633	16	unusual	unusual	ADJ
cjgl-2661	633	17	feature	feature	NOUN
cjgl-2661	633	18	-	-	PUNCT
cjgl-2661	633	19	separate	separate	ADJ
cjgl-2661	633	20	filing	filing	NOUN
cjgl-2661	633	21	status	status	NOUN
cjgl-2661	633	22	boxes	box	NOUN
cjgl-2661	633	23	that	that	PRON
cjgl-2661	633	24	read	read	VERB
cjgl-2661	633	25	:	:	PUNCT
cjgl-2661	633	26	"	"	PUNCT
cjgl-2661	633	27	cu	cu	NOUN
cjgl-2661	633	28	partner	partner	NOUN
cjgl-2661	633	29	filing	filing	NOUN
cjgl-2661	633	30	jointly	jointly	ADV
cjgl-2661	633	31	"	"	PUNCT
cjgl-2661	633	32	and	and	CCONJ
cjgl-2661	633	33	"	"	PUNCT
cjgl-2661	633	34	cu	cu	NOUN
cjgl-2661	633	35	filing	filing	NOUN
cjgl-2661	633	36	separately	separately	ADV
cjgl-2661	633	37	.	.	PUNCT
cjgl-2661	634	1	"'o	"'o	PROPN
cjgl-2661	634	2	f.	f.	PROPN
cjgl-2661	634	3	new	new	PROPN
cjgl-2661	634	4	hampshire	hampshire	PROPN
cjgl-2661	634	5	in	in	ADP
cjgl-2661	634	6	2007	2007	NUM
cjgl-2661	634	7	,	,	PUNCT
cjgl-2661	634	8	new	new	PROPN
cjgl-2661	634	9	hampshire	hampshire	PROPN
cjgl-2661	634	10	enacted	enact	VERB
cjgl-2661	634	11	a	a	DET
cjgl-2661	634	12	law	law	NOUN
cjgl-2661	634	13	that	that	PRON
cjgl-2661	634	14	treated	treat	VERB
cjgl-2661	634	15	same	same	ADJ
cjgl-2661	634	16	-	-	PUNCT
cjgl-2661	634	17	sex	sex	NOUN
cjgl-2661	634	18	couples	couple	NOUN
cjgl-2661	634	19	in	in	ADP
cjgl-2661	634	20	civil	civil	ADJ
cjgl-2661	634	21	unions	union	NOUN
cjgl-2661	634	22	equivalently	equivalently	ADV
cjgl-2661	634	23	to	to	PART
cjgl-2661	634	24	married	marry	VERB
cjgl-2661	634	25	different	different	ADJ
cjgl-2661	634	26	-	-	PUNCT
cjgl-2661	634	27	sex	sex	NOUN
cjgl-2661	634	28	couples.o'0	couples.o'0	NOUN
cjgl-2661	634	29	effective	effective	ADJ
cjgl-2661	634	30	january	january	PROPN
cjgl-2661	634	31	1	1	NUM
cjgl-2661	634	32	,	,	PUNCT
cjgl-2661	634	33	2010	2010	NUM
cjgl-2661	634	34	,	,	PUNCT
cjgl-2661	634	35	new	new	PROPN
cjgl-2661	634	36	hampshire	hampshire	PROPN
cjgl-2661	634	37	adopted	adopt	VERB
cjgl-2661	634	38	same	same	ADJ
cjgl-2661	634	39	-	-	PUNCT
cjgl-2661	634	40	sex	sex	NOUN
cjgl-2661	634	41	marriage	marriage	NOUN
cjgl-2661	634	42	and	and	CCONJ
cjgl-2661	634	43	repealed	repeal	VERB
cjgl-2661	634	44	civil	civil	ADJ
cjgl-2661	634	45	unions	union	NOUN
cjgl-2661	634	46	,	,	PUNCT
cjgl-2661	634	47	converting	convert	VERB
cjgl-2661	634	48	them	they	PRON
cjgl-2661	634	49	into	into	ADP
cjgl-2661	634	50	marriages	marriage	NOUN
cjgl-2661	634	51	as	as	ADP
cjgl-2661	634	52	of	of	ADP
cjgl-2661	634	53	january	january	PROPN
cjgl-2661	634	54	1	1	NUM
cjgl-2661	634	55	,	,	PUNCT
cjgl-2661	634	56	2011.10	2011.10	NUM
cjgl-2661	634	57	new	new	PROPN
cjgl-2661	634	58	hampshire	hampshire	PROPN
cjgl-2661	634	59	,	,	PUNCT
cjgl-2661	634	60	unlike	unlike	ADP
cjgl-2661	634	61	each	each	PRON
cjgl-2661	634	62	of	of	ADP
cjgl-2661	634	63	the	the	DET
cjgl-2661	634	64	twelve	twelve	NUM
cjgl-2661	634	65	other	other	ADJ
cjgl-2661	634	66	relevant	relevant	ADJ
cjgl-2661	634	67	states	state	NOUN
cjgl-2661	634	68	,	,	PUNCT
cjgl-2661	634	69	does	do	AUX
cjgl-2661	634	70	not	not	PART
cjgl-2661	634	71	impose	impose	VERB
cjgl-2661	634	72	income	income	NOUN
cjgl-2661	634	73	tax	tax	NOUN
cjgl-2661	634	74	on	on	ADP
cjgl-2661	634	75	wages	wage	NOUN
cjgl-2661	634	76	,	,	PUNCT
cjgl-2661	634	77	but	but	CCONJ
cjgl-2661	634	78	it	it	PRON
cjgl-2661	634	79	does	do	AUX
cjgl-2661	634	80	have	have	VERB
cjgl-2661	634	81	an	an	DET
cjgl-2661	634	82	interest	interest	NOUN
cjgl-2661	634	83	and	and	CCONJ
cjgl-2661	634	84	dividend	dividend	NOUN
cjgl-2661	634	85	tax	tax	NOUN
cjgl-2661	634	86	,	,	PUNCT
cjgl-2661	634	87	filed	file	VERB
cjgl-2661	634	88	on	on	ADP
cjgl-2661	634	89	form	form	NOUN
cjgl-2661	634	90	dp-10	dp-10	X
cjgl-2661	634	91	.	.	PUNCT
cjgl-2661	635	1	(	(	PUNCT
cjgl-2661	635	2	it	it	PRON
cjgl-2661	635	3	also	also	ADV
cjgl-2661	635	4	has	have	VERB
cjgl-2661	635	5	a	a	DET
cjgl-2661	635	6	business	business	NOUN
cjgl-2661	635	7	profits	profit	NOUN
cjgl-2661	635	8	tax	tax	NOUN
cjgl-2661	635	9	that	that	PRON
cjgl-2661	635	10	can	can	AUX
cjgl-2661	635	11	apply	apply	VERB
cjgl-2661	635	12	to	to	ADP
cjgl-2661	635	13	individuals	individual	NOUN
cjgl-2661	635	14	,	,	PUNCT
cjgl-2661	635	15	but	but	CCONJ
cjgl-2661	635	16	there	there	PRON
cjgl-2661	635	17	is	be	VERB
cjgl-2661	635	18	no	no	DET
cjgl-2661	635	19	joint	joint	ADJ
cjgl-2661	635	20	filing	filing	NOUN
cjgl-2661	635	21	of	of	ADP
cjgl-2661	635	22	that	that	DET
cjgl-2661	635	23	form	form	NOUN
cjgl-2661	635	24	for	for	ADP
cjgl-2661	635	25	married	married	ADJ
cjgl-2661	635	26	couples	couple	NOUN
cjgl-2661	635	27	.	.	PUNCT
cjgl-2661	635	28	)	)	PUNCT
cjgl-2661	635	29	0	0	NUM
cjgl-2661	636	1	forms	form	NOUN
cjgl-2661	636	2	dp-10	dp-10	NUM
cjgl-2661	636	3	for	for	ADP
cjgl-2661	636	4	the	the	DET
cjgl-2661	636	5	interest	interest	NOUN
cjgl-2661	636	6	and	and	CCONJ
cjgl-2661	636	7	dividend	dividend	VERB
cjgl-2661	636	8	102	102	NUM
cjgl-2661	636	9	vt	vt	NOUN
cjgl-2661	636	10	.	.	PUNCT
cjgl-2661	637	1	dep't	dep't	NOUN
cjgl-2661	637	2	of	of	ADP
cjgl-2661	637	3	taxes	taxis	NOUN
cjgl-2661	637	4	,	,	PUNCT
cjgl-2661	637	5	2011	2011	NUM
cjgl-2661	637	6	vt	vt	PROPN
cjgl-2661	637	7	.	.	PROPN
cjgl-2661	637	8	schedule	schedule	PROPN
cjgl-2661	637	9	in113	in113	PROPN
cjgl-2661	637	10	,	,	PUNCT
cjgl-2661	637	11	at	at	ADP
cjgl-2661	637	12	1	1	NUM
cjgl-2661	637	13	(	(	PUNCT
cjgl-2661	637	14	2011	2011	NUM
cjgl-2661	637	15	)	)	PUNCT
cjgl-2661	637	16	,	,	PUNCT
cjgl-2661	637	17	available	available	ADJ
cjgl-2661	637	18	at	at	ADP
cjgl-2661	637	19	http://www.state.vt.us/tax/pdf	http://www.state.vt.us/tax/pdf	NOUN
cjgl-2661	637	20	.	.	PUNCT
cjgl-2661	638	1	word.excel/forms/income/201	word.excel/forms/income/201	VERB
cjgl-2661	638	2	i	i	PRON
cjgl-2661	638	3	in-113-web.pdf	in-113-web.pdf	NOUN
cjgl-2661	638	4	.	.	PUNCT
cjgl-2661	638	5	103	103	NUM
cjgl-2661	638	6	vt	vt	NOUN
cjgl-2661	638	7	.	.	PUNCT
cjgl-2661	639	1	dep't	dep't	NOUN
cjgl-2661	639	2	of	of	ADP
cjgl-2661	639	3	taxes	taxis	NOUN
cjgl-2661	639	4	,	,	PUNCT
cjgl-2661	639	5	2011	2011	NUM
cjgl-2661	639	6	vt	vt	PROPN
cjgl-2661	639	7	.	.	PROPN
cjgl-2661	639	8	form	form	PROPN
cjgl-2661	639	9	in-111	in-111	PROPN
cjgl-2661	639	10	,	,	PUNCT
cjgl-2661	639	11	at	at	ADP
cjgl-2661	639	12	1	1	NUM
cjgl-2661	639	13	(	(	PUNCT
cjgl-2661	639	14	2011	2011	NUM
cjgl-2661	639	15	)	)	PUNCT
cjgl-2661	639	16	,	,	PUNCT
cjgl-2661	639	17	available	available	ADJ
cjgl-2661	639	18	at	at	ADP
cjgl-2661	639	19	http://www.state.vt.us/tax/pdf.word	http://www.state.vt.us/tax/pdf.word	PROPN
cjgl-2661	639	20	.	.	PUNCT
cjgl-2661	640	1	excel	excel	PROPN
cjgl-2661	640	2	/	/	SYM
cjgl-2661	640	3	forms	form	NOUN
cjgl-2661	640	4	/	/	SYM
cjgl-2661	640	5	income/20	income/20	PROPN
cjgl-2661	640	6	11	11	NUM
cjgl-2661	640	7	in	in	ADP
cjgl-2661	640	8	-	-	PUNCT
cjgl-2661	640	9	il	il	NOUN
cjgl-2661	640	10	l-web.pdf	l-web.pdf	PROPN
cjgl-2661	640	11	.	.	PROPN
cjgl-2661	641	1	104	104	NUM
cjgl-2661	641	2	vt	vt	PROPN
cjgl-2661	641	3	.	.	PUNCT
cjgl-2661	642	1	dep't	dep't	NOUN
cjgl-2661	642	2	of	of	ADP
cjgl-2661	642	3	taxes	taxis	NOUN
cjgl-2661	642	4	,	,	PUNCT
cjgl-2661	642	5	2011	2011	NUM
cjgl-2661	642	6	vt	vt	PROPN
cjgl-2661	642	7	.	.	PROPN
cjgl-2661	642	8	income	income	PROPN
cjgl-2661	642	9	tax	tax	NOUN
cjgl-2661	642	10	return	return	NOUN
cjgl-2661	642	11	booklet	booklet	NOUN
cjgl-2661	642	12	7	7	NUM
cjgl-2661	642	13	(	(	PUNCT
cjgl-2661	642	14	2011	2011	NUM
cjgl-2661	642	15	)	)	PUNCT
cjgl-2661	642	16	,	,	PUNCT
cjgl-2661	642	17	available	available	ADJ
cjgl-2661	642	18	at	at	ADP
cjgl-2661	642	19	http://www.state.vt.us/	http://www.state.vt.us/	NOUN
cjgl-2661	642	20	tax	tax	NOUN
cjgl-2661	642	21	/	/	SYM
cjgl-2661	642	22	pdf.word.excei	pdf.word.excei	NOUN
cjgl-2661	642	23	/	/	SYM
cjgl-2661	642	24	forms	form	NOUN
cjgl-2661	642	25	/	/	SYM
cjgl-2661	642	26	income/20	income/20	PROPN
cjgl-2661	642	27	11	11	NUM
cjgl-2661	642	28	incbk-web.pdf	incbk-web.pdf	NOUN
cjgl-2661	642	29	.	.	NOUN
cjgl-2661	643	1	105	105	NUM
cjgl-2661	643	2	2011vt	2011vt	NOUN
cjgl-2661	643	3	.	.	PUNCT
cjgl-2661	644	1	form	form	NOUN
cjgl-2661	644	2	in	in	ADP
cjgl-2661	644	3	-	-	PUNCT
cjgl-2661	644	4	lil	lil	NOUN
cjgl-2661	644	5	,	,	PUNCT
cjgl-2661	644	6	supra	supra	PROPN
cjgl-2661	644	7	note	note	NOUN
cjgl-2661	644	8	103	103	NUM
cjgl-2661	644	9	at	at	ADP
cjgl-2661	644	10	1	1	NUM
cjgl-2661	644	11	.	.	NOUN
cjgl-2661	644	12	106	106	NUM
cjgl-2661	644	13	act	act	NOUN
cjgl-2661	644	14	of	of	ADP
cjgl-2661	644	15	june	june	PROPN
cjgl-2661	644	16	4	4	NUM
cjgl-2661	644	17	,	,	PUNCT
cjgl-2661	644	18	2007	2007	NUM
cjgl-2661	644	19	,	,	PUNCT
cjgl-2661	644	20	2007	2007	NUM
cjgl-2661	644	21	n.h	n.h	PROPN
cjgl-2661	644	22	.	.	PUNCT
cjgl-2661	644	23	laws	law	NOUN
cjgl-2661	644	24	ch	ch	PROPN
cjgl-2661	644	25	.	.	PROPN
cjgl-2661	645	1	58	58	NUM
cjgl-2661	645	2	(	(	PUNCT
cjgl-2661	645	3	codified	codify	VERB
cjgl-2661	645	4	as	as	SCONJ
cjgl-2661	645	5	amended	amend	VERB
cjgl-2661	645	6	at	at	ADP
cjgl-2661	645	7	n.h	n.h	PROPN
cjgl-2661	645	8	.	.	PUNCT
cjgl-2661	646	1	rev	rev	PROPN
cjgl-2661	646	2	.	.	PROPN
cjgl-2661	646	3	stat	stat	PROPN
cjgl-2661	646	4	.	.	PUNCT
cjgl-2661	647	1	ann	ann	PROPN
cjgl-2661	647	2	.	.	PUNCT
cjgl-2661	648	1	§	§	PROPN
cjgl-2661	648	2	457	457	NUM
cjgl-2661	648	3	-	-	SYM
cjgl-2661	648	4	a:1	a:1	NOUN
cjgl-2661	648	5	)	)	PUNCT
cjgl-2661	648	6	(	(	PUNCT
cjgl-2661	648	7	repealed	repeal	VERB
cjgl-2661	648	8	2009	2009	NUM
cjgl-2661	648	9	)	)	PUNCT
cjgl-2661	648	10	..	..	PUNCT
cjgl-2661	649	1	107	107	NUM
cjgl-2661	649	2	act	act	NOUN
cjgl-2661	649	3	of	of	ADP
cjgl-2661	649	4	june	june	PROPN
cjgl-2661	649	5	3	3	NUM
cjgl-2661	649	6	,	,	PUNCT
cjgl-2661	649	7	2009	2009	NUM
cjgl-2661	649	8	,	,	PUNCT
cjgl-2661	649	9	2009	2009	NUM
cjgl-2661	649	10	n.h	n.h	PROPN
cjgl-2661	649	11	.	.	PUNCT
cjgl-2661	649	12	laws	law	NOUN
cjgl-2661	649	13	ch	ch	PROPN
cjgl-2661	649	14	.	.	PROPN
cjgl-2661	649	15	59	59	NUM
cjgl-2661	649	16	(	(	PUNCT
cjgl-2661	649	17	codified	codify	VERB
cjgl-2661	649	18	as	as	SCONJ
cjgl-2661	649	19	amended	amend	VERB
cjgl-2661	649	20	at	at	ADP
cjgl-2661	649	21	n.h	n.h	PROPN
cjgl-2661	649	22	.	.	PUNCT
cjgl-2661	650	1	rev	rev	PROPN
cjgl-2661	650	2	.	.	PROPN
cjgl-2661	650	3	stat	stat	PROPN
cjgl-2661	650	4	.	.	PUNCT
cjgl-2661	651	1	ann	ann	PROPN
cjgl-2661	651	2	.	.	PUNCT
cjgl-2661	652	1	§	§	PROPN
cjgl-2661	652	2	457:1	457:1	NOUN
cjgl-2661	652	3	-	-	PUNCT
cjgl-2661	652	4	a	a	NOUN
cjgl-2661	652	5	)	)	PUNCT
cjgl-2661	652	6	.	.	PUNCT
cjgl-2661	653	1	108	108	NUM
cjgl-2661	653	2	n.h	n.h	NOUN
cjgl-2661	653	3	.	.	PUNCT
cjgl-2661	654	1	dep't	dep't	NOUN
cjgl-2661	654	2	of	of	ADP
cjgl-2661	654	3	revenue	revenue	NOUN
cjgl-2661	654	4	admin	admin	ADJ
cjgl-2661	654	5	.	.	PROPN
cjgl-2661	654	6	,	,	PUNCT
cjgl-2661	654	7	2011	2011	NUM
cjgl-2661	654	8	business	business	NOUN
cjgl-2661	654	9	profits	profit	VERB
cjgl-2661	654	10	tax	tax	NOUN
cjgl-2661	654	11	form	form	NOUN
cjgl-2661	654	12	nh1040	nh1040	NOUN
cjgl-2661	654	13	,	,	PUNCT
cjgl-2661	654	14	at	at	ADP
cjgl-2661	654	15	1	1	NUM
cjgl-2661	654	16	(	(	PUNCT
cjgl-2661	654	17	2011	2011	NUM
cjgl-2661	654	18	)	)	PUNCT
cjgl-2661	654	19	,	,	PUNCT
cjgl-2661	654	20	available	available	ADJ
cjgl-2661	654	21	at	at	ADP
cjgl-2661	654	22	http://	http://	PROPN
cjgl-2661	654	23	www.revenue.nh.gov/forms/201	www.revenue.nh.gov/forms/201	VERB
cjgl-2661	655	1	i	i	PRON
cjgl-2661	655	2	/documents	/document	NOUN
cjgl-2661	655	3	/	/	SYM
cjgl-2661	655	4	nh	nh	PROPN
cjgl-2661	656	1	i	i	PRON
cjgl-2661	656	2	40v7_sf2.pdf	40v7_sf2.pdf	PROPN
cjgl-2661	656	3	(	(	PUNCT
cjgl-2661	656	4	having	have	VERB
cjgl-2661	656	5	space	space	NOUN
cjgl-2661	656	6	for	for	ADP
cjgl-2661	656	7	only	only	ADV
cjgl-2661	656	8	one	one	NUM
cjgl-2661	656	9	social	social	ADJ
cjgl-2661	656	10	security	security	NOUN
cjgl-2661	656	11	24.158	24.158	NUM
cjgl-2661	656	12	columbia	columbia	PROPN
cjgl-2661	656	13	journal	journal	NOUN
cjgl-2661	656	14	of	of	ADP
cjgl-2661	656	15	gender	gender	NOUN
cjgl-2661	656	16	and	and	CCONJ
cjgl-2661	656	17	law	law	NOUN
cjgl-2661	656	18	tax	tax	NOUN
cjgl-2661	656	19	can	can	AUX
cjgl-2661	656	20	be	be	AUX
cjgl-2661	656	21	filed	file	VERB
cjgl-2661	656	22	jointly	jointly	ADV
cjgl-2661	656	23	by	by	ADP
cjgl-2661	656	24	spouses	spouse	NOUN
cjgl-2661	656	25	,	,	PUNCT
cjgl-2661	656	26	but	but	CCONJ
cjgl-2661	656	27	there	there	PRON
cjgl-2661	656	28	is	be	VERB
cjgl-2661	656	29	nothing	nothing	PRON
cjgl-2661	656	30	in	in	ADP
cjgl-2661	656	31	new	new	PROPN
cjgl-2661	656	32	hampshire	hampshire	PROPN
cjgl-2661	656	33	law	law	NOUN
cjgl-2661	656	34	that	that	PRON
cjgl-2661	656	35	requires	require	VERB
cjgl-2661	656	36	federal	federal	ADJ
cjgl-2661	656	37	conformity	conformity	NOUN
cjgl-2661	656	38	with	with	ADP
cjgl-2661	656	39	respect	respect	NOUN
cjgl-2661	656	40	to	to	ADP
cjgl-2661	656	41	filing	file	VERB
cjgl-2661	656	42	status	status	NOUN
cjgl-2661	656	43	.	.	PUNCT
cjgl-2661	657	1	109	109	NUM
cjgl-2661	657	2	the	the	DET
cjgl-2661	657	3	2011	2011	NUM
cjgl-2661	657	4	new	new	PROPN
cjgl-2661	657	5	hampshire	hampshire	PROPN
cjgl-2661	657	6	interest	interest	NOUN
cjgl-2661	657	7	and	and	CCONJ
cjgl-2661	657	8	dividends	dividend	NOUN
cjgl-2661	657	9	tax	tax	NOUN
cjgl-2661	657	10	booklet	booklet	NOUN
cjgl-2661	657	11	contains	contain	VERB
cjgl-2661	657	12	a	a	DET
cjgl-2661	657	13	few	few	ADJ
cjgl-2661	657	14	sentences	sentence	NOUN
cjgl-2661	657	15	noting	note	VERB
cjgl-2661	657	16	that	that	SCONJ
cjgl-2661	657	17	new	new	PROPN
cjgl-2661	657	18	hampshire	hampshire	PROPN
cjgl-2661	657	19	civil	civil	ADJ
cjgl-2661	657	20	unions	union	NOUN
cjgl-2661	657	21	are	be	AUX
cjgl-2661	657	22	converted	convert	VERB
cjgl-2661	657	23	to	to	ADP
cjgl-2661	657	24	marriages	marriage	NOUN
cjgl-2661	657	25	as	as	ADP
cjgl-2661	657	26	of	of	ADP
cjgl-2661	657	27	january	january	PROPN
cjgl-2661	657	28	1	1	NUM
cjgl-2661	657	29	,	,	PUNCT
cjgl-2661	657	30	2011	2011	NUM
cjgl-2661	657	31	,	,	PUNCT
cjgl-2661	657	32	but	but	CCONJ
cjgl-2661	657	33	the	the	DET
cjgl-2661	657	34	booklet	booklet	NOUN
cjgl-2661	657	35	does	do	AUX
cjgl-2661	657	36	not	not	PART
cjgl-2661	657	37	say	say	VERB
cjgl-2661	657	38	anything	anything	PRON
cjgl-2661	657	39	about	about	ADP
cjgl-2661	657	40	filing	file	VERB
cjgl-2661	657	41	status	status	NOUN
cjgl-2661	657	42	for	for	ADP
cjgl-2661	657	43	people	people	NOUN
cjgl-2661	657	44	in	in	ADP
cjgl-2661	657	45	civil	civil	ADJ
cjgl-2661	657	46	unions	union	NOUN
cjgl-2661	657	47	or	or	CCONJ
cjgl-2661	657	48	same	same	ADJ
cjgl-2661	657	49	-	-	PUNCT
cjgl-2661	657	50	sex	sex	NOUN
cjgl-2661	657	51	marriages	marriage	NOUN
cjgl-2661	657	52	.	.	PUNCT
cjgl-2661	658	1	"o	"o	PROPN
cjgl-2661	658	2	simply	simply	ADV
cjgl-2661	658	3	discussing	discuss	VERB
cjgl-2661	658	4	same	same	ADJ
cjgl-2661	658	5	-	-	PUNCT
cjgl-2661	658	6	sex	sex	NOUN
cjgl-2661	658	7	marriages	marriage	NOUN
cjgl-2661	658	8	and	and	CCONJ
cjgl-2661	658	9	former	former	ADJ
cjgl-2661	658	10	civil	civil	ADJ
cjgl-2661	658	11	unions	union	NOUN
cjgl-2661	658	12	in	in	ADP
cjgl-2661	658	13	the	the	DET
cjgl-2661	658	14	instructions	instruction	NOUN
cjgl-2661	658	15	,	,	PUNCT
cjgl-2661	658	16	though	though	ADV
cjgl-2661	658	17	,	,	PUNCT
cjgl-2661	658	18	we	we	PRON
cjgl-2661	658	19	think	think	VERB
cjgl-2661	658	20	,	,	PUNCT
cjgl-2661	658	21	implies	imply	VERB
cjgl-2661	658	22	that	that	SCONJ
cjgl-2661	658	23	parties	party	NOUN
cjgl-2661	658	24	to	to	ADP
cjgl-2661	658	25	same	same	ADJ
cjgl-2661	658	26	-	-	PUNCT
cjgl-2661	658	27	sex	sex	NOUN
cjgl-2661	658	28	marriages	marriage	NOUN
cjgl-2661	658	29	may	may	AUX
cjgl-2661	658	30	file	file	VERB
cjgl-2661	658	31	joint	joint	ADJ
cjgl-2661	658	32	interest	interest	NOUN
cjgl-2661	658	33	and	and	CCONJ
cjgl-2661	658	34	dividends	dividend	VERB
cjgl-2661	658	35	tax	tax	NOUN
cjgl-2661	658	36	returns	return	NOUN
cjgl-2661	658	37	.	.	PUNCT
cjgl-2661	659	1	g.	g.	PROPN
cjgl-2661	659	2	district	district	PROPN
cjgl-2661	659	3	of	of	ADP
cjgl-2661	659	4	columbia	columbia	PROPN
cjgl-2661	659	5	the	the	DET
cjgl-2661	659	6	district	district	PROPN
cjgl-2661	659	7	of	of	ADP
cjgl-2661	659	8	columbia	columbia	PROPN
cjgl-2661	659	9	in	in	ADP
cjgl-2661	659	10	1992	1992	NUM
cjgl-2661	659	11	created	create	VERB
cjgl-2661	659	12	registered	register	VERB
cjgl-2661	659	13	domestic	domestic	ADJ
cjgl-2661	659	14	partnerships	partnership	NOUN
cjgl-2661	659	15	whose	whose	DET
cjgl-2661	659	16	partners	partner	NOUN
cjgl-2661	659	17	could	could	AUX
cjgl-2661	659	18	be	be	AUX
cjgl-2661	659	19	of	of	ADP
cjgl-2661	659	20	the	the	DET
cjgl-2661	659	21	same	same	ADJ
cjgl-2661	659	22	or	or	CCONJ
cjgl-2661	659	23	different	different	ADJ
cjgl-2661	659	24	sex	sex	NOUN
cjgl-2661	659	25	,	,	PUNCT
cjgl-2661	659	26	"	"	PUNCT
cjgl-2661	659	27	'	'	PUNCT
cjgl-2661	659	28	although	although	SCONJ
cjgl-2661	659	29	,	,	PUNCT
cjgl-2661	659	30	because	because	SCONJ
cjgl-2661	659	31	of	of	ADP
cjgl-2661	659	32	the	the	DET
cjgl-2661	659	33	united	united	PROPN
cjgl-2661	659	34	states	states	PROPN
cjgl-2661	659	35	congress	congress	PROPN
cjgl-2661	659	36	,	,	PUNCT
cjgl-2661	659	37	which	which	PRON
cjgl-2661	659	38	effectively	effectively	ADV
cjgl-2661	659	39	controls	control	VERB
cjgl-2661	659	40	various	various	ADJ
cjgl-2661	659	41	aspects	aspect	NOUN
cjgl-2661	659	42	of	of	ADP
cjgl-2661	659	43	the	the	DET
cjgl-2661	659	44	governance	governance	NOUN
cjgl-2661	659	45	of	of	ADP
cjgl-2661	659	46	the	the	DET
cjgl-2661	659	47	district	district	NOUN
cjgl-2661	659	48	,	,	PUNCT
cjgl-2661	659	49	the	the	DET
cjgl-2661	659	50	status	status	NOUN
cjgl-2661	659	51	of	of	ADP
cjgl-2661	659	52	registered	register	VERB
cjgl-2661	659	53	domestic	domestic	ADJ
cjgl-2661	659	54	partner	partner	NOUN
cjgl-2661	659	55	had	have	VERB
cjgl-2661	659	56	no	no	DET
cjgl-2661	659	57	significant	significant	ADJ
cjgl-2661	659	58	effect	effect	NOUN
cjgl-2661	659	59	for	for	ADP
cjgl-2661	659	60	several	several	ADJ
cjgl-2661	659	61	years	year	NOUN
cjgl-2661	659	62	.	.	PUNCT
cjgl-2661	660	1	effective	effective	ADJ
cjgl-2661	660	2	for	for	ADP
cjgl-2661	660	3	2010	2010	NUM
cjgl-2661	660	4	,	,	PUNCT
cjgl-2661	660	5	the	the	DET
cjgl-2661	660	6	district	district	NOUN
cjgl-2661	660	7	allowed	allow	VERB
cjgl-2661	660	8	the	the	DET
cjgl-2661	660	9	solemnizing	solemnizing	NOUN
cjgl-2661	660	10	of	of	ADP
cjgl-2661	660	11	same	same	ADJ
cjgl-2661	660	12	-	-	PUNCT
cjgl-2661	660	13	sex	sex	NOUN
cjgl-2661	660	14	marriages	marriage	NOUN
cjgl-2661	660	15	.	.	PUNCT
cjgl-2661	661	1	"l2	"l2	PROPN
cjgl-2661	661	2	the	the	DET
cjgl-2661	661	3	district	district	NOUN
cjgl-2661	661	4	of	of	ADP
cjgl-2661	661	5	columbia	columbia	PROPN
cjgl-2661	661	6	does	do	AUX
cjgl-2661	661	7	not	not	PART
cjgl-2661	661	8	require	require	VERB
cjgl-2661	661	9	federal	federal	ADJ
cjgl-2661	661	10	conformity	conformity	NOUN
cjgl-2661	661	11	between	between	ADP
cjgl-2661	661	12	its	its	PRON
cjgl-2661	661	13	income	income	NOUN
cjgl-2661	661	14	tax	tax	NOUN
cjgl-2661	661	15	returns	return	NOUN
cjgl-2661	661	16	and	and	CCONJ
cjgl-2661	661	17	those	those	PRON
cjgl-2661	661	18	of	of	ADP
cjgl-2661	661	19	the	the	DET
cjgl-2661	661	20	federal	federal	ADJ
cjgl-2661	661	21	government	government	NOUN
cjgl-2661	661	22	as	as	ADP
cjgl-2661	661	23	to	to	ADP
cjgl-2661	661	24	filing	file	VERB
cjgl-2661	661	25	status	status	NOUN
cjgl-2661	661	26	.	.	PUNCT
cjgl-2661	662	1	further	far	ADV
cjgl-2661	662	2	,	,	PUNCT
cjgl-2661	662	3	the	the	DET
cjgl-2661	662	4	district	district	NOUN
cjgl-2661	662	5	is	be	AUX
cjgl-2661	662	6	like	like	ADP
cjgl-2661	662	7	a	a	DET
cjgl-2661	662	8	small	small	ADJ
cjgl-2661	662	9	minority	minority	NOUN
cjgl-2661	662	10	of	of	ADP
cjgl-2661	662	11	states	state	NOUN
cjgl-2661	662	12	(	(	PUNCT
cjgl-2661	662	13	such	such	ADJ
cjgl-2661	662	14	as	as	ADP
cjgl-2661	662	15	iowa	iowa	PROPN
cjgl-2661	662	16	)	)	PUNCT
cjgl-2661	662	17	in	in	ADP
cjgl-2661	662	18	allowing	allow	VERB
cjgl-2661	662	19	the	the	DET
cjgl-2661	662	20	filing	filing	NOUN
cjgl-2661	662	21	not	not	PART
cjgl-2661	662	22	only	only	ADV
cjgl-2661	662	23	of	of	ADP
cjgl-2661	662	24	joint	joint	ADJ
cjgl-2661	662	25	returns	return	NOUN
cjgl-2661	662	26	,	,	PUNCT
cjgl-2661	662	27	but	but	CCONJ
cjgl-2661	662	28	also	also	ADV
cjgl-2661	662	29	,	,	PUNCT
cjgl-2661	662	30	instead	instead	ADV
cjgl-2661	662	31	,	,	PUNCT
cjgl-2661	662	32	combined	combine	VERB
cjgl-2661	662	33	separate	separate	ADJ
cjgl-2661	662	34	returns	return	NOUN
cjgl-2661	662	35	on	on	ADP
cjgl-2661	662	36	a	a	DET
cjgl-2661	662	37	single	single	ADJ
cjgl-2661	662	38	form	form	NOUN
cjgl-2661	662	39	.	.	PUNCT
cjgl-2661	663	1	this	this	DET
cjgl-2661	663	2	combined	combine	VERB
cjgl-2661	663	3	separate	separate	ADJ
cjgl-2661	663	4	return	return	NOUN
cjgl-2661	663	5	is	be	AUX
cjgl-2661	663	6	for	for	ADP
cjgl-2661	663	7	the	the	DET
cjgl-2661	663	8	purposes	purpose	NOUN
cjgl-2661	663	9	of	of	ADP
cjgl-2661	663	10	not	not	PART
cjgl-2661	663	11	having	have	VERB
cjgl-2661	663	12	joint	joint	ADJ
cjgl-2661	663	13	liability	liability	NOUN
cjgl-2661	663	14	,	,	PUNCT
cjgl-2661	663	15	but	but	CCONJ
cjgl-2661	663	16	still	still	ADV
cjgl-2661	663	17	getting	get	VERB
cjgl-2661	663	18	benefits	benefit	NOUN
cjgl-2661	663	19	that	that	PRON
cjgl-2661	663	20	accrue	accrue	VERB
cjgl-2661	663	21	only	only	ADV
cjgl-2661	663	22	to	to	ADP
cjgl-2661	663	23	a	a	DET
cjgl-2661	663	24	couple	couple	NOUN
cjgl-2661	663	25	who	who	PRON
cjgl-2661	663	26	filed	file	VERB
cjgl-2661	663	27	married	married	ADJ
cjgl-2661	663	28	filing	filing	NOUN
cjgl-2661	663	29	jointly	jointly	ADV
cjgl-2661	663	30	federally	federally	ADV
cjgl-2661	663	31	.	.	PUNCT
cjgl-2661	663	32	"	"	PUNCT
cjgl-2661	664	1	3	3	NUM
cjgl-2661	664	2	number	number	NOUN
cjgl-2661	664	3	)	)	PUNCT
cjgl-2661	664	4	;	;	PUNCT
cjgl-2661	664	5	n.h	n.h	PROPN
cjgl-2661	664	6	.	.	PUNCT
cjgl-2661	664	7	dep't	dep't	NOUN
cjgl-2661	664	8	of	of	ADP
cjgl-2661	664	9	revenue	revenue	NOUN
cjgl-2661	664	10	admin	admin	ADJ
cjgl-2661	664	11	.	.	PROPN
cjgl-2661	664	12	,	,	PUNCT
cjgl-2661	664	13	2011	2011	NUM
cjgl-2661	664	14	proprietorship	proprietorship	NOUN
cjgl-2661	664	15	business	business	NOUN
cjgl-2661	664	16	profits	profit	VERB
cjgl-2661	664	17	tax	tax	NOUN
cjgl-2661	664	18	return	return	NOUN
cjgl-2661	664	19	instructions	instruction	NOUN
cjgl-2661	664	20	1	1	NUM
cjgl-2661	664	21	(	(	PUNCT
cjgl-2661	664	22	2011	2011	NUM
cjgl-2661	664	23	)	)	PUNCT
cjgl-2661	664	24	,	,	PUNCT
cjgl-2661	664	25	available	available	ADJ
cjgl-2661	664	26	at	at	ADP
cjgl-2661	664	27	http://www.revenue.nh.gov/forms/20	http://www.revenue.nh.gov/forms/20	PROPN
cjgl-2661	664	28	11	11	NUM
cjgl-2661	664	29	/	/	SYM
cjgl-2661	664	30	documents	document	NOUN
cjgl-2661	664	31	/	/	SYM
cjgl-2661	664	32	nh	nh	PROPN
cjgl-2661	664	33	1040v7	1040v7	NUM
cjgl-2661	664	34	sf2.pdf	sf2.pdf	PROPN
cjgl-2661	664	35	(	(	PUNCT
cjgl-2661	664	36	"	"	PUNCT
cjgl-2661	664	37	spouses	spouse	NOUN
cjgl-2661	664	38	may	may	AUX
cjgl-2661	664	39	not	not	PART
cjgl-2661	664	40	combine	combine	VERB
cjgl-2661	664	41	net	net	ADJ
cjgl-2661	664	42	results	result	NOUN
cjgl-2661	664	43	of	of	ADP
cjgl-2661	664	44	separately	separately	ADV
cjgl-2661	664	45	held	hold	VERB
cjgl-2661	664	46	business	business	NOUN
cjgl-2661	664	47	organizations	organization	NOUN
cjgl-2661	664	48	"	"	PUNCT
cjgl-2661	664	49	)	)	PUNCT
cjgl-2661	664	50	(	(	PUNCT
cjgl-2661	664	51	emphasis	emphasis	NOUN
cjgl-2661	664	52	in	in	ADP
cjgl-2661	664	53	original	original	ADJ
cjgl-2661	664	54	)	)	PUNCT
cjgl-2661	664	55	.	.	PUNCT
cjgl-2661	665	1	109	109	NUM
cjgl-2661	665	2	n.h	n.h	PROPN
cjgl-2661	665	3	.	.	PUNCT
cjgl-2661	665	4	rev	rev	PROPN
cjgl-2661	665	5	.	.	PROPN
cjgl-2661	665	6	stat	stat	PROPN
cjgl-2661	665	7	.	.	PUNCT
cjgl-2661	666	1	ann	ann	PROPN
cjgl-2661	666	2	.	.	PUNCT
cjgl-2661	667	1	§	§	PROPN
cjgl-2661	667	2	77:5	77:5	PROPN
cjgl-2661	667	3	-	-	SYM
cjgl-2661	667	4	a	a	DET
cjgl-2661	667	5	(	(	PUNCT
cjgl-2661	667	6	2012	2012	NUM
cjgl-2661	667	7	)	)	PUNCT
cjgl-2661	667	8	(	(	PUNCT
cjgl-2661	667	9	authorizing	authorize	VERB
cjgl-2661	667	10	joint	joint	ADJ
cjgl-2661	667	11	returns	return	NOUN
cjgl-2661	667	12	)	)	PUNCT
cjgl-2661	667	13	.	.	PUNCT
cjgl-2661	668	1	110	110	NUM
cjgl-2661	668	2	see	see	VERB
cjgl-2661	668	3	n.h	n.h	PROPN
cjgl-2661	668	4	.	.	PUNCT
cjgl-2661	669	1	dep't	dep't	NOUN
cjgl-2661	669	2	of	of	ADP
cjgl-2661	669	3	revenue	revenue	NOUN
cjgl-2661	669	4	admin	admin	ADJ
cjgl-2661	669	5	.	.	PROPN
cjgl-2661	669	6	,	,	PUNCT
cjgl-2661	669	7	2011	2011	NUM
cjgl-2661	669	8	interest	interest	NOUN
cjgl-2661	669	9	&	&	CCONJ
cjgl-2661	669	10	dividends	dividend	NOUN
cjgl-2661	669	11	tax	tax	NOUN
cjgl-2661	669	12	booklet	booklet	NOUN
cjgl-2661	669	13	,	,	PUNCT
cjgl-2661	669	14	form	form	NOUN
cjgl-2661	669	15	dp-59a	dp-59a	NOUN
cjgl-2661	669	16	2	2	NUM
cjgl-2661	669	17	(	(	PUNCT
cjgl-2661	669	18	2011	2011	NUM
cjgl-2661	669	19	)	)	PUNCT
cjgl-2661	669	20	,	,	PUNCT
cjgl-2661	669	21	available	available	ADJ
cjgl-2661	669	22	at	at	ADP
cjgl-2661	669	23	http://www.revenue.nh.gov/forms/20	http://www.revenue.nh.gov/forms/20	PROPN
cjgl-2661	669	24	1	1	NUM
cjgl-2661	669	25	/	/	SYM
cjgl-2661	669	26	documents	document	NOUN
cjgl-2661	669	27	/	/	SYM
cjgl-2661	669	28	dp-59	dp-59	NOUN
cjgl-2661	669	29	-	-	PUNCT
cjgl-2661	669	30	av9_sf2.pdf	av9_sf2.pdf	PROPN
cjgl-2661	669	31	.	.	PROPN
cjgl-2661	670	1	ill	ill	ADJ
cjgl-2661	670	2	health	health	NOUN
cjgl-2661	670	3	care	care	NOUN
cjgl-2661	670	4	benefits	benefit	NOUN
cjgl-2661	670	5	expansion	expansion	NOUN
cjgl-2661	670	6	act	act	NOUN
cjgl-2661	670	7	of	of	ADP
cjgl-2661	670	8	1992	1992	NUM
cjgl-2661	670	9	,	,	PUNCT
cjgl-2661	671	1	39	39	NUM
cjgl-2661	671	2	d.c	d.c	PROPN
cjgl-2661	671	3	.	.	PUNCT
cjgl-2661	671	4	reg	reg	PROPN
cjgl-2661	671	5	.	.	PUNCT
cjgl-2661	672	1	2861	2861	NUM
cjgl-2661	672	2	(	(	PUNCT
cjgl-2661	672	3	1992	1992	NUM
cjgl-2661	672	4	)	)	PUNCT
cjgl-2661	672	5	(	(	PUNCT
cjgl-2661	672	6	codified	codify	VERB
cjgl-2661	672	7	as	as	SCONJ
cjgl-2661	672	8	amended	amend	VERB
cjgl-2661	672	9	at	at	ADP
cjgl-2661	672	10	d.c	d.c	PROPN
cjgl-2661	672	11	.	.	PROPN
cjgl-2661	672	12	code	code	PROPN
cjgl-2661	672	13	§	§	PROPN
cjgl-2661	672	14	32	32	NUM
cjgl-2661	672	15	-	-	SYM
cjgl-2661	672	16	701	701	NUM
cjgl-2661	672	17	through	through	ADP
cjgl-2661	672	18	710	710	NUM
cjgl-2661	672	19	(	(	PUNCT
cjgl-2661	672	20	lexisnexis	lexisnexis	PROPN
cjgl-2661	672	21	2007	2007	NUM
cjgl-2661	672	22	&	&	CCONJ
cjgl-2661	672	23	supp	supp	PROPN
cjgl-2661	672	24	.	.	PUNCT
cjgl-2661	673	1	2011	2011	NUM
cjgl-2661	673	2	)	)	PUNCT
cjgl-2661	673	3	)	)	PUNCT
cjgl-2661	673	4	.	.	PUNCT
cjgl-2661	674	1	112	112	NUM
cjgl-2661	674	2	religious	religious	ADJ
cjgl-2661	674	3	freedom	freedom	NOUN
cjgl-2661	674	4	and	and	CCONJ
cjgl-2661	674	5	civil	civil	ADJ
cjgl-2661	674	6	marriage	marriage	NOUN
cjgl-2661	674	7	equality	equality	NOUN
cjgl-2661	674	8	amendment	amendment	PROPN
cjgl-2661	674	9	act	act	NOUN
cjgl-2661	674	10	of	of	ADP
cjgl-2661	674	11	2009	2009	NUM
cjgl-2661	674	12	,	,	PUNCT
cjgl-2661	674	13	57	57	NUM
cjgl-2661	674	14	d.c	d.c	PROPN
cjgl-2661	674	15	.	.	PUNCT
cjgl-2661	674	16	reg	reg	PROPN
cjgl-2661	674	17	.	.	PROPN
cjgl-2661	674	18	27	27	NUM
cjgl-2661	674	19	(	(	PUNCT
cjgl-2661	674	20	2009	2009	NUM
cjgl-2661	674	21	)	)	PUNCT
cjgl-2661	674	22	(	(	PUNCT
cjgl-2661	674	23	amending	amend	VERB
cjgl-2661	674	24	d.c	d.c	PROPN
cjgl-2661	674	25	.	.	PROPN
cjgl-2661	674	26	code	code	PROPN
cjgl-2661	674	27	§	§	PROPN
cjgl-2661	674	28	46	46	NUM
cjgl-2661	674	29	-	-	SYM
cjgl-2661	674	30	401	401	NUM
cjgl-2661	674	31	)	)	PUNCT
cjgl-2661	674	32	(	(	PUNCT
cjgl-2661	674	33	west	west	NOUN
cjgl-2661	674	34	2012	2012	NUM
cjgl-2661	674	35	)	)	PUNCT
cjgl-2661	674	36	.	.	PUNCT
cjgl-2661	675	1	113	113	NUM
cjgl-2661	675	2	d.c	d.c	PROPN
cjgl-2661	675	3	.	.	PROPN
cjgl-2661	675	4	code	code	PROPN
cjgl-2661	675	5	§	§	PROPN
cjgl-2661	675	6	47	47	NUM
cjgl-2661	675	7	-	-	SYM
cjgl-2661	675	8	1805.01(e	1805.01(e	NUM
cjgl-2661	675	9	)	)	PUNCT
cjgl-2661	675	10	(	(	PUNCT
cjgl-2661	675	11	lexisnexis	lexisnexis	PROPN
cjgl-2661	675	12	2009	2009	NUM
cjgl-2661	675	13	&	&	CCONJ
cjgl-2661	675	14	supp	supp	PROPN
cjgl-2661	675	15	.	.	PUNCT
cjgl-2661	676	1	2011	2011	NUM
cjgl-2661	676	2	)	)	PUNCT
cjgl-2661	676	3	(	(	PUNCT
cjgl-2661	676	4	"	"	PUNCT
cjgl-2661	676	5	whenever	whenever	SCONJ
cjgl-2661	676	6	a	a	DET
cjgl-2661	676	7	taxpayer	taxpayer	NOUN
cjgl-2661	676	8	is	be	AUX
cjgl-2661	676	9	required	require	VERB
cjgl-2661	676	10	by	by	ADP
cjgl-2661	676	11	the	the	DET
cjgl-2661	676	12	internal	internal	PROPN
cjgl-2661	676	13	revenue	revenue	NOUN
cjgl-2661	676	14	code	code	NOUN
cjgl-2661	676	15	of	of	ADP
cjgl-2661	676	16	1986	1986	NUM
cjgl-2661	676	17	to	to	PART
cjgl-2661	676	18	file	file	VERB
cjgl-2661	676	19	a	a	DET
cjgl-2661	676	20	joint	joint	ADJ
cjgl-2661	676	21	income	income	NOUN
cjgl-2661	676	22	tax	tax	NOUN
cjgl-2661	676	23	return	return	NOUN
cjgl-2661	676	24	with	with	ADP
cjgl-2661	676	25	his	his	PRON
cjgl-2661	676	26	or	or	CCONJ
cjgl-2661	676	27	her	her	PRON
cjgl-2661	676	28	spouse	spouse	NOUN
cjgl-2661	676	29	in	in	ADP
cjgl-2661	676	30	order	order	NOUN
cjgl-2661	676	31	to	to	PART
cjgl-2661	676	32	qualify	qualify	VERB
cjgl-2661	676	33	for	for	ADP
cjgl-2661	676	34	a	a	DET
cjgl-2661	676	35	tax	tax	NOUN
cjgl-2661	676	36	benefit	benefit	NOUN
cjgl-2661	676	37	under	under	ADP
cjgl-2661	676	38	the	the	DET
cjgl-2661	676	39	internal	internal	ADJ
cjgl-2661	676	40	revenue	revenue	NOUN
cjgl-2661	676	41	code	code	NOUN
cjgl-2661	676	42	of	of	ADP
cjgl-2661	676	43	1986	1986	NUM
cjgl-2661	676	44	,	,	PUNCT
cjgl-2661	676	45	the	the	DET
cjgl-2661	676	46	taxpayer	taxpayer	NOUN
cjgl-2661	676	47	and	and	CCONJ
cjgl-2661	676	48	spouse	spouse	NOUN
cjgl-2661	676	49	shall	shall	AUX
cjgl-2661	676	50	file	file	VERB
cjgl-2661	676	51	either	either	CCONJ
cjgl-2661	676	52	a	a	DET
cjgl-2661	676	53	joint	joint	ADJ
cjgl-2661	676	54	return	return	NOUN
cjgl-2661	676	55	or	or	CCONJ
cjgl-2661	676	56	separate	separate	ADJ
cjgl-2661	676	57	returns	return	NOUN
cjgl-2661	676	58	on	on	ADP
cjgl-2661	676	59	a	a	DET
cjgl-2661	676	60	combined	combine	VERB
cjgl-2661	676	61	individual	individual	ADJ
cjgl-2661	676	62	form	form	NOUN
cjgl-2661	676	63	prescribed	prescribe	VERB
cjgl-2661	676	64	by	by	ADP
cjgl-2661	676	65	the	the	DET
cjgl-2661	676	66	mayor	mayor	NOUN
cjgl-2661	676	67	in	in	ADP
cjgl-2661	676	68	order	order	NOUN
cjgl-2661	676	69	to	to	PART
cjgl-2661	676	70	qualify	qualify	VERB
cjgl-2661	676	71	for	for	ADP
cjgl-2661	676	72	a	a	DET
cjgl-2661	676	73	similar	similar	ADJ
cjgl-2661	676	74	benefit	benefit	NOUN
cjgl-2661	676	75	afforded	afford	VERB
cjgl-2661	676	76	under	under	ADP
cjgl-2661	676	77	this	this	DET
cjgl-2661	676	78	chapter	chapter	NOUN
cjgl-2661	676	79	.	.	PUNCT
cjgl-2661	676	80	"	"	PUNCT
cjgl-2661	676	81	)	)	PUNCT
cjgl-2661	676	82	.	.	PUNCT
cjgl-2661	677	1	24.1	24.1	NUM
cjgl-2661	677	2	59	59	NUM
cjgl-2661	677	3	columbia	columbia	PROPN
cjgl-2661	677	4	journal	journal	NOUN
cjgl-2661	677	5	of	of	ADP
cjgl-2661	677	6	gender	gender	NOUN
cjgl-2661	677	7	and	and	CCONJ
cjgl-2661	677	8	law	law	NOUN
cjgl-2661	677	9	unlike	unlike	ADP
cjgl-2661	677	10	most	most	ADJ
cjgl-2661	677	11	states	state	NOUN
cjgl-2661	677	12	that	that	PRON
cjgl-2661	677	13	did	do	AUX
cjgl-2661	677	14	not	not	PART
cjgl-2661	677	15	specifically	specifically	ADV
cjgl-2661	677	16	amend	amend	VERB
cjgl-2661	677	17	their	their	PRON
cjgl-2661	677	18	laws	law	NOUN
cjgl-2661	677	19	to	to	PART
cjgl-2661	677	20	mention	mention	VERB
cjgl-2661	677	21	registered	register	VERB
cjgl-2661	677	22	domestic	domestic	ADJ
cjgl-2661	677	23	partners	partner	NOUN
cjgl-2661	677	24	or	or	CCONJ
cjgl-2661	677	25	same	same	ADJ
cjgl-2661	677	26	-	-	PUNCT
cjgl-2661	677	27	sex	sex	NOUN
cjgl-2661	677	28	marriages	marriage	NOUN
cjgl-2661	677	29	in	in	ADP
cjgl-2661	677	30	their	their	PRON
cjgl-2661	677	31	tax	tax	NOUN
cjgl-2661	677	32	codes	code	NOUN
cjgl-2661	677	33	,	,	PUNCT
cjgl-2661	677	34	in	in	ADP
cjgl-2661	677	35	2007	2007	NUM
cjgl-2661	677	36	,	,	PUNCT
cjgl-2661	677	37	the	the	DET
cjgl-2661	677	38	district	district	NOUN
cjgl-2661	677	39	amended	amend	VERB
cjgl-2661	677	40	its	its	PRON
cjgl-2661	677	41	income	income	NOUN
cjgl-2661	677	42	tax	tax	NOUN
cjgl-2661	677	43	laws	law	NOUN
cjgl-2661	677	44	to	to	PART
cjgl-2661	677	45	say	say	VERB
cjgl-2661	677	46	,	,	PUNCT
cjgl-2661	677	47	"	"	PUNCT
cjgl-2661	677	48	domestic	domestic	ADJ
cjgl-2661	677	49	partners	partner	NOUN
cjgl-2661	677	50	may	may	AUX
cjgl-2661	677	51	file	file	VERB
cjgl-2661	677	52	either	either	CCONJ
cjgl-2661	677	53	a	a	DET
cjgl-2661	677	54	joint	joint	ADJ
cjgl-2661	677	55	return	return	NOUN
cjgl-2661	677	56	or	or	CCONJ
cjgl-2661	677	57	separate	separate	ADJ
cjgl-2661	677	58	returns	return	NOUN
cjgl-2661	677	59	on	on	ADP
cjgl-2661	677	60	a	a	DET
cjgl-2661	677	61	combined	combine	VERB
cjgl-2661	677	62	form	form	NOUN
cjgl-2661	677	63	prescribed	prescribe	VERB
cjgl-2661	677	64	.	.	PUNCT
cjgl-2661	677	65	.	.	PUNCT
cjgl-2661	678	1	.as	.as	PUNCT
cjgl-2661	679	1	if	if	SCONJ
cjgl-2661	679	2	the	the	DET
cjgl-2661	679	3	federal	federal	ADJ
cjgl-2661	679	4	government	government	NOUN
cjgl-2661	679	5	recognized	recognize	VERB
cjgl-2661	679	6	the	the	DET
cjgl-2661	679	7	right	right	NOUN
cjgl-2661	679	8	of	of	ADP
cjgl-2661	679	9	domestic	domestic	ADJ
cjgl-2661	679	10	partners	partner	NOUN
cjgl-2661	679	11	to	to	PART
cjgl-2661	679	12	file	file	VERB
cjgl-2661	679	13	jointly	jointly	ADV
cjgl-2661	679	14	.	.	PUNCT
cjgl-2661	680	1	"	"	PUNCT
cjgl-2661	680	2	"	"	PUNCT
cjgl-2661	680	3	4	4	NUM
cjgl-2661	680	4	and	and	CCONJ
cjgl-2661	680	5	in	in	ADP
cjgl-2661	680	6	2010	2010	NUM
cjgl-2661	680	7	,	,	PUNCT
cjgl-2661	680	8	as	as	ADP
cjgl-2661	680	9	part	part	NOUN
cjgl-2661	680	10	of	of	ADP
cjgl-2661	680	11	the	the	DET
cjgl-2661	680	12	adoption	adoption	NOUN
cjgl-2661	680	13	of	of	ADP
cjgl-2661	680	14	same	same	ADJ
cjgl-2661	680	15	-	-	PUNCT
cjgl-2661	680	16	sex	sex	NOUN
cjgl-2661	680	17	marriage	marriage	NOUN
cjgl-2661	680	18	,	,	PUNCT
cjgl-2661	680	19	the	the	DET
cjgl-2661	680	20	district	district	NOUN
cjgl-2661	680	21	added	add	VERB
cjgl-2661	680	22	the	the	DET
cjgl-2661	680	23	following	follow	VERB
cjgl-2661	680	24	similar	similar	ADJ
cjgl-2661	680	25	sentence	sentence	NOUN
cjgl-2661	680	26	to	to	ADP
cjgl-2661	680	27	its	its	PRON
cjgl-2661	680	28	income	income	NOUN
cjgl-2661	680	29	tax	tax	NOUN
cjgl-2661	680	30	laws	law	NOUN
cjgl-2661	680	31	:	:	PUNCT
cjgl-2661	680	32	"	"	PUNCT
cjgl-2661	680	33	married	married	ADJ
cjgl-2661	680	34	same	same	ADJ
cjgl-2661	680	35	-	-	PUNCT
cjgl-2661	680	36	sex	sex	NOUN
cjgl-2661	680	37	individuals	individual	NOUN
cjgl-2661	680	38	may	may	AUX
cjgl-2661	680	39	file	file	VERB
cjgl-2661	680	40	either	either	CCONJ
cjgl-2661	680	41	a	a	DET
cjgl-2661	680	42	joint	joint	ADJ
cjgl-2661	680	43	return	return	NOUN
cjgl-2661	680	44	or	or	CCONJ
cjgl-2661	680	45	separate	separate	ADJ
cjgl-2661	680	46	returns	return	NOUN
cjgl-2661	680	47	on	on	ADP
cjgl-2661	680	48	a	a	DET
cjgl-2661	680	49	combined	combine	VERB
cjgl-2661	680	50	form	form	NOUN
cjgl-2661	680	51	prescribed	prescribe	VERB
cjgl-2661	680	52	by	by	ADP
cjgl-2661	680	53	the	the	DET
cjgl-2661	680	54	mayor	mayor	NOUN
cjgl-2661	680	55	as	as	SCONJ
cjgl-2661	680	56	if	if	SCONJ
cjgl-2661	680	57	the	the	DET
cjgl-2661	680	58	federal	federal	ADJ
cjgl-2661	680	59	government	government	NOUN
cjgl-2661	680	60	recognized	recognize	VERB
cjgl-2661	680	61	the	the	DET
cjgl-2661	680	62	right	right	NOUN
cjgl-2661	680	63	of	of	ADP
cjgl-2661	680	64	married	married	ADJ
cjgl-2661	680	65	samesex	samesex	NOUN
cjgl-2661	680	66	individuals	individual	NOUN
cjgl-2661	680	67	to	to	PART
cjgl-2661	680	68	file	file	VERB
cjgl-2661	680	69	jointly	jointly	ADV
cjgl-2661	680	70	.	.	PUNCT
cjgl-2661	680	71	""'5	""'5	PUNCT
cjgl-2661	681	1	the	the	DET
cjgl-2661	681	2	district	district	PROPN
cjgl-2661	681	3	of	of	ADP
cjgl-2661	681	4	columbia	columbia	PROPN
cjgl-2661	681	5	office	office	PROPN
cjgl-2661	681	6	of	of	ADP
cjgl-2661	681	7	tax	tax	NOUN
cjgl-2661	681	8	and	and	CCONJ
cjgl-2661	681	9	revenue	revenue	NOUN
cjgl-2661	681	10	has	have	AUX
cjgl-2661	681	11	not	not	PART
cjgl-2661	681	12	issued	issue	VERB
cjgl-2661	681	13	any	any	DET
cjgl-2661	681	14	specific	specific	ADJ
cjgl-2661	681	15	guidance	guidance	NOUN
cjgl-2661	681	16	to	to	PART
cjgl-2661	681	17	help	help	VERB
cjgl-2661	681	18	same	same	ADJ
cjgl-2661	681	19	-	-	PUNCT
cjgl-2661	681	20	sex	sex	NOUN
cjgl-2661	681	21	married	married	ADJ
cjgl-2661	681	22	couples	couple	NOUN
cjgl-2661	681	23	and	and	CCONJ
cjgl-2661	681	24	registered	register	VERB
cjgl-2661	681	25	domestic	domestic	ADJ
cjgl-2661	681	26	partners	partner	NOUN
cjgl-2661	681	27	prepare	prepare	VERB
cjgl-2661	681	28	district	district	NOUN
cjgl-2661	681	29	income	income	NOUN
cjgl-2661	681	30	tax	tax	NOUN
cjgl-2661	681	31	returns	return	NOUN
cjgl-2661	681	32	beyond	beyond	ADP
cjgl-2661	681	33	(	(	PUNCT
cjgl-2661	681	34	1	1	X
cjgl-2661	681	35	)	)	PUNCT
cjgl-2661	681	36	making	make	VERB
cjgl-2661	681	37	a	a	DET
cjgl-2661	681	38	few	few	ADJ
cjgl-2661	681	39	statements	statement	NOUN
cjgl-2661	681	40	in	in	ADP
cjgl-2661	681	41	the	the	DET
cjgl-2661	681	42	instructions	instruction	NOUN
cjgl-2661	681	43	to	to	ADP
cjgl-2661	681	44	the	the	DET
cjgl-2661	681	45	form	form	NOUN
cjgl-2661	681	46	d-40	d-40	ADJ
cjgl-2661	681	47	income	income	NOUN
cjgl-2661	681	48	tax	tax	NOUN
cjgl-2661	681	49	return	return	NOUN
cjgl-2661	681	50	and	and	CCONJ
cjgl-2661	681	51	(	(	PUNCT
cjgl-2661	681	52	2	2	X
cjgl-2661	681	53	)	)	PUNCT
cjgl-2661	681	54	instructing	instruct	VERB
cjgl-2661	681	55	that	that	SCONJ
cjgl-2661	681	56	domestic	domestic	ADJ
cjgl-2661	681	57	partners	partner	NOUN
cjgl-2661	681	58	or	or	CCONJ
cjgl-2661	681	59	other	other	ADJ
cjgl-2661	681	60	similar	similar	ADJ
cjgl-2661	681	61	relationships	relationship	NOUN
cjgl-2661	681	62	registered	register	VERB
cjgl-2661	681	63	in	in	ADP
cjgl-2661	681	64	other	other	ADJ
cjgl-2661	681	65	jurisdictions	jurisdiction	NOUN
cjgl-2661	681	66	and	and	CCONJ
cjgl-2661	681	67	same	same	ADJ
cjgl-2661	681	68	-	-	PUNCT
cjgl-2661	681	69	sex	sex	NOUN
cjgl-2661	681	70	spouses	spouse	NOUN
cjgl-2661	681	71	who	who	PRON
cjgl-2661	681	72	are	be	AUX
cjgl-2661	681	73	married	married	ADJ
cjgl-2661	681	74	in	in	ADP
cjgl-2661	681	75	other	other	ADJ
cjgl-2661	681	76	jurisdictions	jurisdiction	NOUN
cjgl-2661	681	77	should	should	AUX
cjgl-2661	681	78	file	file	VERB
cjgl-2661	681	79	jointly	jointly	ADV
cjgl-2661	681	80	or	or	CCONJ
cjgl-2661	681	81	married	married	ADJ
cjgl-2661	681	82	filing	file	VERB
cjgl-2661	681	83	separately	separately	ADV
cjgl-2661	681	84	on	on	ADP
cjgl-2661	681	85	a	a	DET
cjgl-2661	681	86	combined	combine	VERB
cjgl-2661	681	87	return	return	NOUN
cjgl-2661	681	88	for	for	ADP
cjgl-2661	681	89	tax	tax	NOUN
cjgl-2661	681	90	years	year	NOUN
cjgl-2661	681	91	beginning	begin	VERB
cjgl-2661	681	92	in	in	ADP
cjgl-2661	681	93	2009.116	2009.116	NUM
cjgl-2661	681	94	on	on	ADP
cjgl-2661	681	95	the	the	DET
cjgl-2661	681	96	form	form	NOUN
cjgl-2661	681	97	d-40	d-40	ADJ
cjgl-2661	681	98	,	,	PUNCT
cjgl-2661	681	99	there	there	PRON
cjgl-2661	681	100	are	be	VERB
cjgl-2661	681	101	filing	file	VERB
cjgl-2661	681	102	status	status	NOUN
cjgl-2661	681	103	boxes	box	NOUN
cjgl-2661	681	104	that	that	PRON
cjgl-2661	681	105	can	can	AUX
cjgl-2661	681	106	be	be	AUX
cjgl-2661	681	107	checked	check	VERB
cjgl-2661	681	108	for	for	ADP
cjgl-2661	681	109	"	"	PUNCT
cjgl-2661	681	110	registered	register	VERB
cjgl-2661	681	111	domestic	domestic	ADJ
cjgl-2661	681	112	partner	partner	NOUN
cjgl-2661	681	113	filing	filing	NOUN
cjgl-2661	681	114	jointly	jointly	ADV
cjgl-2661	681	115	"	"	PUNCT
cjgl-2661	681	116	(	(	PUNCT
cjgl-2661	681	117	and	and	CCONJ
cjgl-2661	681	118	one	one	NUM
cjgl-2661	681	119	for	for	ADP
cjgl-2661	681	120	filing	file	VERB
cjgl-2661	681	121	separately	separately	ADV
cjgl-2661	681	122	on	on	ADP
cjgl-2661	681	123	the	the	DET
cjgl-2661	681	124	same	same	ADJ
cjgl-2661	681	125	return	return	NOUN
cjgl-2661	681	126	)	)	PUNCT
cjgl-2661	681	127	and	and	CCONJ
cjgl-2661	681	128	several	several	ADJ
cjgl-2661	681	129	references	reference	NOUN
cjgl-2661	681	130	to	to	ADP
cjgl-2661	681	131	registered	register	VERB
cjgl-2661	681	132	domestic	domestic	ADJ
cjgl-2661	681	133	partners	partner	NOUN
cjgl-2661	681	134	next	next	ADV
cjgl-2661	681	135	to	to	ADP
cjgl-2661	681	136	the	the	DET
cjgl-2661	681	137	word	word	NOUN
cjgl-2661	681	138	"	"	PUNCT
cjgl-2661	681	139	married	married	ADJ
cjgl-2661	681	140	,	,	PUNCT
cjgl-2661	681	141	"	"	PUNCT
cjgl-2661	681	142	such	such	ADJ
cjgl-2661	681	143	as	as	ADP
cjgl-2661	681	144	on	on	ADP
cjgl-2661	681	145	schedule	schedule	NOUN
cjgl-2661	681	146	s	s	VERB
cjgl-2661	681	147	used	use	VERB
cjgl-2661	681	148	to	to	PART
cjgl-2661	681	149	compute	compute	VERB
cjgl-2661	681	150	taxes	taxis	NOUN
cjgl-2661	681	151	when	when	SCONJ
cjgl-2661	681	152	a	a	DET
cjgl-2661	681	153	couple	couple	NOUN
cjgl-2661	681	154	files	file	VERB
cjgl-2661	681	155	separately	separately	ADV
cjgl-2661	681	156	on	on	ADP
cjgl-2661	681	157	the	the	DET
cjgl-2661	681	158	same	same	ADJ
cjgl-2661	681	159	return	return	NOUN
cjgl-2661	681	160	.	.	PUNCT
cjgl-2661	682	1	"	"	PUNCT
cjgl-2661	682	2	'	'	PUNCT
cjgl-2661	682	3	of	of	ADP
cjgl-2661	682	4	particular	particular	ADJ
cjgl-2661	682	5	interest	interest	NOUN
cjgl-2661	682	6	,	,	PUNCT
cjgl-2661	682	7	though	though	ADV
cjgl-2661	682	8	,	,	PUNCT
cjgl-2661	682	9	is	be	AUX
cjgl-2661	682	10	line	line	NOUN
cjgl-2661	682	11	12	12	NUM
cjgl-2661	682	12	on	on	ADP
cjgl-2661	682	13	the	the	DET
cjgl-2661	682	14	schedule	schedule	NOUN
cjgl-2661	682	15	1	1	NUM
cjgl-2661	682	16	,	,	PUNCT
cjgl-2661	682	17	calculation	calculation	NOUN
cjgl-2661	682	18	b	b	NOUN
cjgl-2661	682	19	,	,	PUNCT
cjgl-2661	682	20	which	which	PRON
cjgl-2661	682	21	is	be	AUX
cjgl-2661	682	22	used	use	VERB
cjgl-2661	682	23	for	for	ADP
cjgl-2661	682	24	subtractions	subtraction	NOUN
cjgl-2661	682	25	from	from	ADP
cjgl-2661	682	26	federal	federal	ADJ
cjgl-2661	682	27	adjusted	adjust	VERB
cjgl-2661	682	28	gross	gross	ADJ
cjgl-2661	682	29	income	income	NOUN
cjgl-2661	682	30	for	for	ADP
cjgl-2661	682	31	district	district	NOUN
cjgl-2661	682	32	purposes	purpose	NOUN
cjgl-2661	682	33	.	.	PUNCT
cjgl-2661	683	1	that	that	DET
cjgl-2661	683	2	line	line	NOUN
cjgl-2661	683	3	entry	entry	NOUN
cjgl-2661	683	4	reads	read	VERB
cjgl-2661	683	5	:	:	PUNCT
cjgl-2661	683	6	"	"	PUNCT
cjgl-2661	683	7	health	health	NOUN
cjgl-2661	683	8	-	-	PUNCT
cjgl-2661	683	9	care	care	NOUN
cjgl-2661	683	10	insurance	insurance	NOUN
cjgl-2661	683	11	premiums	premium	NOUN
cjgl-2661	683	12	paid	pay	VERB
cjgl-2661	683	13	by	by	ADP
cjgl-2661	683	14	an	an	DET
cjgl-2661	683	15	employer	employer	NOUN
cjgl-2661	683	16	for	for	ADP
cjgl-2661	683	17	an	an	DET
cjgl-2661	683	18	employee	employee	NOUN
cjgl-2661	683	19	's	's	PART
cjgl-2661	683	20	registered	register	VERB
cjgl-2661	683	21	domestic	domestic	ADJ
cjgl-2661	683	22	partner	partner	NOUN
cjgl-2661	683	23	or	or	CCONJ
cjgl-2661	683	24	same	same	ADJ
cjgl-2661	683	25	sex	sex	NOUN
cjgl-2661	683	26	spouse	spouse	NOUN
cjgl-2661	683	27	.	.	PUNCT
cjgl-2661	684	1	""1	""1	PART
cjgl-2661	685	1	114	114	NUM
cjgl-2661	686	1	i	i	PROPN
cjgl-2661	686	2	d.	d.	PROPN
cjgl-2661	686	3	§	§	PROPN
cjgl-2661	686	4	47	47	NUM
cjgl-2661	686	5	-	-	PUNCT
cjgl-2661	686	6	1805.01(f)(lexisnexis	1805.01(f)(lexisnexis	NUM
cjgl-2661	686	7	supp	supp	NOUN
cjgl-2661	686	8	.	.	PUNCT
cjgl-2661	686	9	2011	2011	NUM
cjgl-2661	686	10	)	)	PUNCT
cjgl-2661	686	11	.	.	PUNCT
cjgl-2661	687	1	115	115	NUM
cjgl-2661	688	1	i	i	PRON
cjgl-2661	688	2	d.	d.	PROPN
cjgl-2661	688	3	§	§	PROPN
cjgl-2661	688	4	47	47	NUM
cjgl-2661	688	5	-	-	SYM
cjgl-2661	688	6	1805.01(g	1805.01(g	NUM
cjgl-2661	688	7	)	)	PUNCT
cjgl-2661	688	8	(	(	PUNCT
cjgl-2661	688	9	lexisnexis	lexisnexis	NOUN
cjgl-2661	688	10	supp	supp	NOUN
cjgl-2661	688	11	.	.	PUNCT
cjgl-2661	689	1	2011	2011	NUM
cjgl-2661	689	2	)	)	PUNCT
cjgl-2661	689	3	.	.	PUNCT
cjgl-2661	690	1	116	116	NUM
cjgl-2661	690	2	otr	otr	PROPN
cjgl-2661	690	3	tax	tax	NOUN
cjgl-2661	690	4	notice	notice	NOUN
cjgl-2661	690	5	2010	2010	NUM
cjgl-2661	690	6	-	-	SYM
cjgl-2661	690	7	02	02	NUM
cjgl-2661	690	8	district	district	NOUN
cjgl-2661	690	9	ofcolumbia	ofcolumbia	ADJ
cjgl-2661	690	10	income	income	NOUN
cjgl-2661	690	11	tax	tax	NOUN
cjgl-2661	690	12	return	return	NOUN
cjgl-2661	690	13	filing	file	VERB
cjgl-2661	690	14	obligations	obligation	NOUN
cjgl-2661	690	15	ofdomestic	ofdomestic	ADJ
cjgl-2661	690	16	partners	partner	NOUN
cjgl-2661	690	17	or	or	CCONJ
cjgl-2661	690	18	other	other	ADJ
cjgl-2661	690	19	similar	similar	ADJ
cjgl-2661	690	20	relationships	relationship	NOUN
cjgl-2661	690	21	registered	register	VERB
cjgl-2661	690	22	in	in	ADP
cjgl-2661	690	23	other	other	ADJ
cjgl-2661	690	24	jurisdictions	jurisdiction	NOUN
cjgl-2661	690	25	,	,	PUNCT
cjgl-2661	690	26	d.c	d.c	PROPN
cjgl-2661	690	27	.	.	PROPN
cjgl-2661	690	28	office	office	PROPN
cjgl-2661	690	29	of	of	ADP
cjgl-2661	690	30	tax	tax	NOUN
cjgl-2661	690	31	and	and	CCONJ
cjgl-2661	690	32	revenue	revenue	NOUN
cjgl-2661	690	33	(	(	PUNCT
cjgl-2661	690	34	jan	jan	PROPN
cjgl-2661	690	35	.	.	PROPN
cjgl-2661	690	36	12	12	NUM
cjgl-2661	690	37	,	,	PUNCT
cjgl-2661	690	38	2010	2010	NUM
cjgl-2661	690	39	)	)	PUNCT
cjgl-2661	690	40	,	,	PUNCT
cjgl-2661	690	41	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/notices/rdps	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/notices/rdps	PROPN
cjgl-2661	690	42	otherjx_2010	otherjx_2010	NOUN
cjgl-2661	690	43	-	-	PUNCT
cjgl-2661	690	44	02_2	02_2	NOUN
cjgl-2661	690	45	.pdf	.pdf	NOUN
cjgl-2661	690	46	;	;	PUNCT
cjgl-2661	690	47	otr	otr	PROPN
cjgl-2661	690	48	tax	tax	NOUN
cjgl-2661	690	49	notice	notice	NOUN
cjgl-2661	690	50	2010	2010	NUM
cjgl-2661	690	51	-	-	SYM
cjgl-2661	690	52	03	03	NUM
cjgl-2661	690	53	district	district	PROPN
cjgl-2661	690	54	of	of	ADP
cjgl-2661	690	55	columbia	columbia	PROPN
cjgl-2661	690	56	income	income	PROPN
cjgl-2661	690	57	tax	tax	NOUN
cjgl-2661	690	58	return	return	NOUN
cjgl-2661	690	59	filing	file	VERB
cjgl-2661	690	60	obligations	obligation	NOUN
cjgl-2661	690	61	of	of	ADP
cjgl-2661	690	62	sane	sane	ADJ
cjgl-2661	690	63	-	-	PUNCT
cjgl-2661	690	64	sex	sex	NOUN
cjgl-2661	690	65	spouses	spouse	NOUN
cjgl-2661	690	66	married	marry	VERB
cjgl-2661	690	67	in	in	ADP
cjgl-2661	690	68	other	other	ADJ
cjgl-2661	690	69	jurisdictions	jurisdiction	NOUN
cjgl-2661	690	70	,	,	PUNCT
cjgl-2661	690	71	d.c	d.c	PROPN
cjgl-2661	690	72	.	.	PROPN
cjgl-2661	690	73	office	office	PROPN
cjgl-2661	690	74	of	of	ADP
cjgl-2661	690	75	tax	tax	NOUN
cjgl-2661	690	76	and	and	CCONJ
cjgl-2661	690	77	revenue	revenue	NOUN
cjgl-2661	690	78	(	(	PUNCT
cjgl-2661	690	79	mar	mar	PROPN
cjgl-2661	690	80	.	.	PROPN
cjgl-2661	690	81	3	3	NUM
cjgl-2661	690	82	,	,	PUNCT
cjgl-2661	690	83	2010	2010	NUM
cjgl-2661	690	84	)	)	PUNCT
cjgl-2661	690	85	,	,	PUNCT
cjgl-2661	690	86	http://otr.cfo.dc.gov/otr/frames.asp?doc=/	http://otr.cfo.dc.gov/otr/frames.asp?doc=/	PROPN
cjgl-2661	690	87	otr	otr	PROPN
cjgl-2661	690	88	/	/	SYM
cjgl-2661	690	89	lib	lib	PROPN
cjgl-2661	690	90	/	/	SYM
cjgl-2661	690	91	otr	otr	PROPN
cjgl-2661	690	92	/	/	SYM
cjgl-2661	690	93	notices	notice	NOUN
cjgl-2661	690	94	/	/	SYM
cjgl-2661	690	95	same	same	ADJ
cjgl-2661	690	96	-	-	PUNCT
cjgl-2661	690	97	sex	sex	NOUN
cjgl-2661	690	98	filing_2010	filing_2010	NOUN
cjgl-2661	690	99	-	-	PUNCT
cjgl-2661	690	100	03_3_.pdf	03_3_.pdf	NOUN
cjgl-2661	690	101	.	.	PUNCT
cjgl-2661	691	1	117	117	NUM
cjgl-2661	691	2	d.c	d.c	PROPN
cjgl-2661	691	3	.	.	PUNCT
cjgl-2661	691	4	office	office	PROPN
cjgl-2661	691	5	of	of	ADP
cjgl-2661	691	6	tax	tax	NOUN
cjgl-2661	691	7	and	and	CCONJ
cjgl-2661	691	8	revenue	revenue	NOUN
cjgl-2661	691	9	,	,	PUNCT
cjgl-2661	691	10	2011	2011	NUM
cjgl-2661	691	11	d.c	d.c	PROPN
cjgl-2661	691	12	.	.	PUNCT
cjgl-2661	691	13	individual	individual	ADJ
cjgl-2661	691	14	income	income	NOUN
cjgl-2661	691	15	tax	tax	NOUN
cjgl-2661	691	16	forms	form	NOUN
cjgl-2661	691	17	and	and	CCONJ
cjgl-2661	691	18	instructions	instruction	NOUN
cjgl-2661	691	19	23	23	NUM
cjgl-2661	691	20	(	(	PUNCT
cjgl-2661	691	21	form	form	NOUN
cjgl-2661	691	22	d-40	d-40	ADJ
cjgl-2661	691	23	,	,	PUNCT
cjgl-2661	691	24	"	"	PUNCT
cjgl-2661	691	25	personal	personal	ADJ
cjgl-2661	691	26	information	information	NOUN
cjgl-2661	691	27	"	"	PUNCT
cjgl-2661	691	28	section	section	NOUN
cjgl-2661	691	29	and	and	CCONJ
cjgl-2661	691	30	lines	line	NOUN
cjgl-2661	691	31	i	i	PRON
cjgl-2661	691	32	and	and	CCONJ
cjgl-2661	691	33	i1	i1	PROPN
cjgl-2661	691	34	)	)	PUNCT
cjgl-2661	691	35	,	,	PUNCT
cjgl-2661	691	36	28	28	NUM
cjgl-2661	691	37	(	(	PUNCT
cjgl-2661	691	38	schedule	schedule	NOUN
cjgl-2661	691	39	s	s	PROPN
cjgl-2661	691	40	,	,	PUNCT
cjgl-2661	691	41	calculation	calculation	NOUN
cjgl-2661	691	42	j	j	PROPN
cjgl-2661	691	43	)	)	PUNCT
cjgl-2661	691	44	(	(	PUNCT
cjgl-2661	691	45	2011	2011	NUM
cjgl-2661	691	46	)	)	PUNCT
cjgl-2661	691	47	,	,	PUNCT
cjgl-2661	691	48	available	available	ADJ
cjgl-2661	691	49	at	at	ADP
cjgl-2661	691	50	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/january	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/january	PROPN
cjgl-2661	691	51	2012/2011	2012/2011	NUM
cjgl-2661	691	52	_	_	PRON
cjgl-2661	691	53	d-40_d-40ezweb	d-40_d-40ezweb	PROPN
cjgl-2661	691	54	booklet.pdf	booklet.pdf	PROPN
cjgl-2661	691	55	.	.	PUNCT
cjgl-2661	692	1	118	118	NUM
cjgl-2661	692	2	the	the	DET
cjgl-2661	692	3	instructions	instruction	NOUN
cjgl-2661	692	4	to	to	PART
cjgl-2661	692	5	line	line	VERB
cjgl-2661	692	6	12	12	NUM
cjgl-2661	692	7	state	state	NOUN
cjgl-2661	692	8	:	:	PUNCT
cjgl-2661	692	9	"	"	PUNCT
cjgl-2661	692	10	any	any	DET
cjgl-2661	692	11	healthcare	healthcare	NOUN
cjgl-2661	692	12	insurance	insurance	NOUN
cjgl-2661	692	13	premium	premium	NOUN
cjgl-2661	692	14	paid	pay	VERB
cjgl-2661	692	15	by	by	ADP
cjgl-2661	692	16	an	an	DET
cjgl-2661	692	17	employer	employer	NOUN
cjgl-2661	692	18	for	for	ADP
cjgl-2661	692	19	an	an	DET
cjgl-2661	692	20	employee	employee	NOUN
cjgl-2661	692	21	's	's	PART
cjgl-2661	692	22	domestic	domestic	ADJ
cjgl-2661	692	23	partner	partner	NOUN
cjgl-2661	692	24	registered	register	VERB
cjgl-2661	692	25	with	with	ADP
cjgl-2661	692	26	the	the	DET
cjgl-2661	692	27	vital	vital	ADJ
cjgl-2661	692	28	records	record	NOUN
cjgl-2661	692	29	division	division	NOUN
cjgl-2661	692	30	of	of	ADP
cjgl-2661	692	31	the	the	DET
cjgl-2661	692	32	dc	dc	PROPN
cjgl-2661	692	33	department	department	PROPN
cjgl-2661	692	34	of	of	ADP
cjgl-2661	692	35	health	health	PROPN
cjgl-2661	692	36	(	(	PUNCT
cjgl-2661	692	37	see	see	VERB
cjgl-2661	692	38	d.c	d.c	PROPN
cjgl-2661	692	39	.	.	PROPN
cjgl-2661	692	40	code	code	PROPN
cjgl-2661	692	41	§	§	PROPN
cjgl-2661	692	42	32	32	NUM
cjgl-2661	692	43	-	-	SYM
cjgl-2661	692	44	701(3	701(3	NUM
cjgl-2661	692	45	)	)	PUNCT
cjgl-2661	692	46	and	and	CCONJ
cjgl-2661	692	47	§	§	PROPN
cjgl-2661	692	48	702	702	NUM
cjgl-2661	692	49	)	)	PUNCT
cjgl-2661	692	50	or	or	CCONJ
cjgl-2661	692	51	same	same	ADJ
cjgl-2661	692	52	sex	sex	NOUN
cjgl-2661	692	53	spouse	spouse	NOUN
cjgl-2661	692	54	is	be	AUX
cjgl-2661	692	55	deductible	deductible	ADJ
cjgl-2661	692	56	,	,	PUNCT
cjgl-2661	692	57	unless	unless	SCONJ
cjgl-2661	692	58	on	on	ADP
cjgl-2661	692	59	your	your	PRON
cjgl-2661	692	60	federal	federal	ADJ
cjgl-2661	692	61	return	return	NOUN
cjgl-2661	692	62	the	the	DET
cjgl-2661	692	63	60	60	NUM
cjgl-2661	692	64	24.1	24.1	NUM
cjgl-2661	692	65	columbia	columbia	PROPN
cjgl-2661	692	66	journal	journal	NOUN
cjgl-2661	692	67	of	of	ADP
cjgl-2661	692	68	gender	gender	NOUN
cjgl-2661	692	69	and	and	CCONJ
cjgl-2661	692	70	law	law	NOUN
cjgl-2661	692	71	with	with	ADP
cjgl-2661	692	72	respect	respect	NOUN
cjgl-2661	692	73	to	to	ADP
cjgl-2661	692	74	filing	file	VERB
cjgl-2661	692	75	status	status	NOUN
cjgl-2661	692	76	for	for	ADP
cjgl-2661	692	77	registered	register	VERB
cjgl-2661	692	78	domestic	domestic	ADJ
cjgl-2661	692	79	partners	partner	NOUN
cjgl-2661	692	80	,	,	PUNCT
cjgl-2661	692	81	the	the	DET
cjgl-2661	692	82	district	district	NOUN
cjgl-2661	692	83	takes	take	VERB
cjgl-2661	692	84	the	the	DET
cjgl-2661	692	85	unusual	unusual	ADJ
cjgl-2661	692	86	position	position	NOUN
cjgl-2661	692	87	of	of	ADP
cjgl-2661	692	88	allowing	allow	VERB
cjgl-2661	692	89	them	they	PRON
cjgl-2661	692	90	to	to	PART
cjgl-2661	692	91	file	file	VERB
cjgl-2661	692	92	a	a	DET
cjgl-2661	692	93	"	"	PUNCT
cjgl-2661	692	94	joint	joint	ADJ
cjgl-2661	692	95	return	return	NOUN
cjgl-2661	692	96	"	"	PUNCT
cjgl-2661	692	97	(	(	PUNCT
cjgl-2661	692	98	i.e.	i.e.	X
cjgl-2661	692	99	,	,	PUNCT
cjgl-2661	692	100	equivalent	equivalent	ADJ
cjgl-2661	692	101	to	to	ADP
cjgl-2661	692	102	married	married	ADJ
cjgl-2661	692	103	filing	filing	NOUN
cjgl-2661	692	104	jointly	jointly	ADV
cjgl-2661	692	105	)	)	PUNCT
cjgl-2661	692	106	,	,	PUNCT
cjgl-2661	692	107	separately	separately	ADV
cjgl-2661	692	108	on	on	ADP
cjgl-2661	692	109	the	the	DET
cjgl-2661	692	110	same	same	ADJ
cjgl-2661	692	111	return	return	NOUN
cjgl-2661	692	112	,	,	PUNCT
cjgl-2661	692	113	or	or	CCONJ
cjgl-2661	692	114	file	file	NOUN
cjgl-2661	692	115	as	as	ADP
cjgl-2661	692	116	"	"	PUNCT
cjgl-2661	692	117	single	single	ADJ
cjgl-2661	692	118	.	.	PUNCT
cjgl-2661	692	119	""'9	""'9	PUNCT
cjgl-2661	693	1	no	no	DET
cjgl-2661	693	2	state	state	NOUN
cjgl-2661	693	3	allows	allow	VERB
cjgl-2661	693	4	"	"	PUNCT
cjgl-2661	693	5	single	single	ADJ
cjgl-2661	693	6	"	"	PUNCT
cjgl-2661	693	7	status	status	NOUN
cjgl-2661	693	8	for	for	ADP
cjgl-2661	693	9	registered	register	VERB
cjgl-2661	693	10	domestic	domestic	ADJ
cjgl-2661	693	11	partners	partner	NOUN
cjgl-2661	693	12	or	or	CCONJ
cjgl-2661	693	13	civil	civil	ADJ
cjgl-2661	693	14	union	union	NOUN
cjgl-2661	693	15	members	member	NOUN
cjgl-2661	693	16	who	who	PRON
cjgl-2661	693	17	are	be	AUX
cjgl-2661	693	18	permitted	permit	VERB
cjgl-2661	693	19	to	to	PART
cjgl-2661	693	20	file	file	VERB
cjgl-2661	693	21	a	a	DET
cjgl-2661	693	22	"	"	PUNCT
cjgl-2661	693	23	joint	joint	ADJ
cjgl-2661	693	24	return	return	NOUN
cjgl-2661	693	25	.	.	PUNCT
cjgl-2661	693	26	"	"	PUNCT
cjgl-2661	694	1	same	same	ADJ
cjgl-2661	694	2	-	-	PUNCT
cjgl-2661	694	3	sex	sex	NOUN
cjgl-2661	694	4	married	married	ADJ
cjgl-2661	694	5	couples	couple	NOUN
cjgl-2661	694	6	,	,	PUNCT
cjgl-2661	694	7	on	on	ADP
cjgl-2661	694	8	the	the	DET
cjgl-2661	694	9	other	other	ADJ
cjgl-2661	694	10	hand	hand	NOUN
cjgl-2661	694	11	,	,	PUNCT
cjgl-2661	694	12	are	be	AUX
cjgl-2661	694	13	told	tell	VERB
cjgl-2661	694	14	by	by	ADP
cjgl-2661	694	15	the	the	DET
cjgl-2661	694	16	district	district	NOUN
cjgl-2661	694	17	that	that	PRON
cjgl-2661	694	18	they	they	PRON
cjgl-2661	694	19	may	may	AUX
cjgl-2661	694	20	only	only	ADV
cjgl-2661	694	21	file.either	file.either	ADP
cjgl-2661	694	22	a	a	DET
cjgl-2661	694	23	"	"	PUNCT
cjgl-2661	694	24	joint	joint	ADJ
cjgl-2661	694	25	return	return	NOUN
cjgl-2661	694	26	"	"	PUNCT
cjgl-2661	694	27	or	or	CCONJ
cjgl-2661	694	28	file	file	VERB
cjgl-2661	694	29	separately	separately	ADV
cjgl-2661	694	30	on	on	ADP
cjgl-2661	694	31	the	the	DET
cjgl-2661	694	32	same	same	ADJ
cjgl-2661	694	33	return	return	NOUN
cjgl-2661	694	34	.	.	PUNCT
cjgl-2661	695	1	2	2	NUM
cjgl-2661	695	2	0	0	NUM
cjgl-2661	695	3	the	the	DET
cjgl-2661	695	4	office	office	NOUN
cjgl-2661	695	5	of	of	ADP
cjgl-2661	695	6	tax	tax	NOUN
cjgl-2661	695	7	and	and	CCONJ
cjgl-2661	695	8	revenue	revenue	NOUN
cjgl-2661	695	9	encourages	encourage	VERB
cjgl-2661	695	10	both	both	CCONJ
cjgl-2661	695	11	registered	register	VERB
cjgl-2661	695	12	domestic	domestic	ADJ
cjgl-2661	695	13	partners	partner	NOUN
cjgl-2661	695	14	and	and	CCONJ
cjgl-2661	695	15	same	same	ADJ
cjgl-2661	695	16	-	-	PUNCT
cjgl-2661	695	17	sex	sex	NOUN
cjgl-2661	695	18	married	married	ADJ
cjgl-2661	695	19	couples	couple	NOUN
cjgl-2661	695	20	"	"	PUNCT
cjgl-2661	695	21	to	to	PART
cjgl-2661	695	22	prepare	prepare	VERB
cjgl-2661	695	23	a	a	DET
cjgl-2661	695	24	'	'	NOUN
cjgl-2661	695	25	not	not	PART
cjgl-2661	695	26	to	to	PART
cjgl-2661	695	27	be	be	AUX
cjgl-2661	695	28	filed	file	VERB
cjgl-2661	695	29	'	'	PUNCT
cjgl-2661	695	30	(	(	PUNCT
cjgl-2661	695	31	mock	mock	ADJ
cjgl-2661	695	32	)	)	PUNCT
cjgl-2661	695	33	joint	joint	ADJ
cjgl-2661	695	34	federal	federal	ADJ
cjgl-2661	695	35	return	return	NOUN
cjgl-2661	695	36	solely	solely	ADV
cjgl-2661	695	37	to	to	PART
cjgl-2661	695	38	calculate	calculate	VERB
cjgl-2661	695	39	the	the	DET
cjgl-2661	695	40	benefits	benefit	NOUN
cjgl-2661	695	41	of	of	ADP
cjgl-2661	695	42	filing	filing	NOUN
cjgl-2661	695	43	jointly	jointly	ADV
cjgl-2661	695	44	or	or	CCONJ
cjgl-2661	695	45	married	married	ADJ
cjgl-2661	695	46	filing	file	VERB
cjgl-2661	695	47	separately	separately	ADV
cjgl-2661	695	48	on	on	ADP
cjgl-2661	695	49	the	the	DET
cjgl-2661	695	50	same	same	ADJ
cjgl-2661	695	51	d-40."i2	d-40."i2	NOUN
cjgl-2661	695	52	1	1	NUM
cjgl-2661	695	53	there	there	PRON
cjgl-2661	695	54	is	be	VERB
cjgl-2661	695	55	no	no	DET
cjgl-2661	695	56	requirement	requirement	NOUN
cjgl-2661	695	57	that	that	SCONJ
cjgl-2661	695	58	this	this	DET
cjgl-2661	695	59	mock	mock	ADJ
cjgl-2661	695	60	federal	federal	ADJ
cjgl-2661	695	61	return	return	NOUN
cjgl-2661	695	62	be	be	AUX
cjgl-2661	695	63	attached	attach	VERB
cjgl-2661	695	64	to	to	ADP
cjgl-2661	695	65	the	the	DET
cjgl-2661	695	66	d-40	d-40	NOUN
cjgl-2661	695	67	when	when	SCONJ
cjgl-2661	695	68	filed	file	VERB
cjgl-2661	695	69	.	.	PUNCT
cjgl-2661	696	1	h.	h.	PROPN
cjgl-2661	696	2	new	new	PROPN
cjgl-2661	696	3	york	york	PROPN
cjgl-2661	696	4	for	for	ADP
cjgl-2661	696	5	a	a	DET
cjgl-2661	696	6	number	number	NOUN
cjgl-2661	696	7	of	of	ADP
cjgl-2661	696	8	years	year	NOUN
cjgl-2661	696	9	,	,	PUNCT
cjgl-2661	696	10	following	follow	VERB
cjgl-2661	696	11	a	a	DET
cjgl-2661	696	12	state	state	NOUN
cjgl-2661	696	13	intermediate	intermediate	ADJ
cjgl-2661	696	14	appellate	appellate	ADJ
cjgl-2661	696	15	court	court	NOUN
cjgl-2661	696	16	decision	decision	NOUN
cjgl-2661	696	17	,	,	PUNCT
cjgl-2661	696	18	new	new	PROPN
cjgl-2661	696	19	york	york	PROPN
cjgl-2661	696	20	recognized	recognize	VERB
cjgl-2661	696	21	same	same	ADJ
cjgl-2661	696	22	-	-	PUNCT
cjgl-2661	696	23	sex	sex	NOUN
cjgl-2661	696	24	marriages	marriage	NOUN
cjgl-2661	696	25	performed	perform	VERB
cjgl-2661	696	26	in	in	ADP
cjgl-2661	696	27	other	other	ADJ
cjgl-2661	696	28	states	state	NOUN
cjgl-2661	696	29	based	base	VERB
cjgl-2661	696	30	on	on	ADP
cjgl-2661	696	31	the	the	DET
cjgl-2661	696	32	principle	principle	NOUN
cjgl-2661	696	33	of	of	ADP
cjgl-2661	696	34	comity	comity	NOUN
cjgl-2661	696	35	,	,	PUNCT
cjgl-2661	696	36	even	even	ADV
cjgl-2661	696	37	though	though	SCONJ
cjgl-2661	696	38	new	new	PROPN
cjgl-2661	696	39	york	york	PROPN
cjgl-2661	696	40	did	do	AUX
cjgl-2661	696	41	not	not	PART
cjgl-2661	696	42	at	at	ADP
cjgl-2661	696	43	that	that	DET
cjgl-2661	696	44	time	time	NOUN
cjgl-2661	696	45	itself	itself	PRON
cjgl-2661	696	46	allow	allow	VERB
cjgl-2661	696	47	same	same	ADJ
cjgl-2661	696	48	-	-	PUNCT
cjgl-2661	696	49	sex	sex	NOUN
cjgl-2661	696	50	couples	couple	NOUN
cjgl-2661	696	51	to	to	PART
cjgl-2661	696	52	marry	marry	VERB
cjgl-2661	696	53	in	in	ADP
cjgl-2661	696	54	new	new	PROPN
cjgl-2661	696	55	york	york	PROPN
cjgl-2661	696	56	.	.	PUNCT
cjgl-2661	696	57	'22	'22	NUM
cjgl-2661	696	58	although	although	SCONJ
cjgl-2661	696	59	in	in	ADP
cjgl-2661	696	60	2008	2008	NUM
cjgl-2661	696	61	,	,	PUNCT
cjgl-2661	696	62	new	new	PROPN
cjgl-2661	696	63	york	york	PROPN
cjgl-2661	696	64	's	's	PART
cjgl-2661	696	65	governor	governor	NOUN
cjgl-2661	696	66	david	david	PROPN
cjgl-2661	696	67	paterson	paterson	PROPN
cjgl-2661	696	68	ordered	order	VERB
cjgl-2661	696	69	state	state	NOUN
cjgl-2661	696	70	agencies	agency	NOUN
cjgl-2661	696	71	to	to	PART
cjgl-2661	696	72	give	give	VERB
cjgl-2661	696	73	full	full	ADJ
cjgl-2661	696	74	recognition	recognition	NOUN
cjgl-2661	696	75	to	to	ADP
cjgl-2661	696	76	valid	valid	ADJ
cjgl-2661	696	77	same	same	ADJ
cjgl-2661	696	78	-	-	PUNCT
cjgl-2661	696	79	sex	sex	NOUN
cjgl-2661	696	80	marriages	marriage	NOUN
cjgl-2661	696	81	from	from	ADP
cjgl-2661	696	82	other	other	ADJ
cjgl-2661	696	83	jurisdictions	jurisdiction	NOUN
cjgl-2661	696	84	unless	unless	SCONJ
cjgl-2661	696	85	otherwise	otherwise	ADV
cjgl-2661	696	86	prevented	prevent	VERB
cjgl-2661	696	87	by	by	ADP
cjgl-2661	696	88	some	some	DET
cjgl-2661	696	89	other	other	ADJ
cjgl-2661	696	90	provision	provision	NOUN
cjgl-2661	696	91	of	of	ADP
cjgl-2661	696	92	law	law	NOUN
cjgl-2661	696	93	,	,	PUNCT
cjgl-2661	696	94	23	23	NUM
cjgl-2661	696	95	new	new	PROPN
cjgl-2661	696	96	york	york	PROPN
cjgl-2661	696	97	's	's	PART
cjgl-2661	696	98	department	department	PROPN
cjgl-2661	696	99	of	of	ADP
cjgl-2661	696	100	taxation	taxation	NOUN
cjgl-2661	696	101	and	and	CCONJ
cjgl-2661	696	102	finance	finance	NOUN
cjgl-2661	696	103	stayed	stay	VERB
cjgl-2661	696	104	silent	silent	ADJ
cjgl-2661	696	105	on	on	ADP
cjgl-2661	696	106	the	the	DET
cjgl-2661	696	107	issue	issue	NOUN
cjgl-2661	696	108	of	of	ADP
cjgl-2661	696	109	whether	whether	SCONJ
cjgl-2661	696	110	such	such	ADJ
cjgl-2661	696	111	couples	couple	NOUN
cjgl-2661	696	112	could	could	AUX
cjgl-2661	696	113	or	or	CCONJ
cjgl-2661	696	114	should	should	AUX
cjgl-2661	696	115	file	file	VERB
cjgl-2661	696	116	their	their	PRON
cjgl-2661	696	117	new	new	PROPN
cjgl-2661	696	118	york	york	PROPN
cjgl-2661	696	119	income	income	NOUN
cjgl-2661	696	120	tax	tax	NOUN
cjgl-2661	696	121	returns	return	NOUN
cjgl-2661	696	122	as	as	ADP
cjgl-2661	696	123	married	married	ADJ
cjgl-2661	696	124	.	.	PUNCT
cjgl-2661	697	1	part	part	NOUN
cjgl-2661	697	2	of	of	ADP
cjgl-2661	697	3	the	the	DET
cjgl-2661	697	4	.	.	PUNCT
cjgl-2661	697	5	silence	silence	NOUN
cjgl-2661	697	6	may	may	AUX
cjgl-2661	697	7	have	have	AUX
cjgl-2661	697	8	derived	derive	VERB
cjgl-2661	697	9	from	from	ADP
cjgl-2661	697	10	new	new	PROPN
cjgl-2661	697	11	york	york	PROPN
cjgl-2661	697	12	tax	tax	NOUN
cjgl-2661	697	13	law	law	NOUN
cjgl-2661	697	14	§	§	PROPN
cjgl-2661	697	15	651(b)(1	651(b)(1	NUM
cjgl-2661	697	16	)	)	PUNCT
cjgl-2661	697	17	,	,	PUNCT
cjgl-2661	697	18	which	which	PRON
cjgl-2661	697	19	states	state	VERB
cjgl-2661	697	20	:	:	PUNCT
cjgl-2661	697	21	"	"	PUNCT
cjgl-2661	697	22	if	if	SCONJ
cjgl-2661	697	23	the	the	DET
cjgl-2661	697	24	federal	federal	ADJ
cjgl-2661	697	25	income	income	NOUN
cjgl-2661	697	26	tax	tax	NOUN
cjgl-2661	697	27	liability	liability	NOUN
cjgl-2661	697	28	of	of	ADP
cjgl-2661	697	29	husband	husband	NOUN
cjgl-2661	697	30	or	or	CCONJ
cjgl-2661	697	31	wife	wife	NOUN
cjgl-2661	697	32	is	be	AUX
cjgl-2661	697	33	determined	determine	VERB
cjgl-2661	697	34	on	on	ADP
cjgl-2661	697	35	a	a	DET
cjgl-2661	697	36	separate	separate	ADJ
cjgl-2661	697	37	federal	federal	ADJ
cjgl-2661	697	38	return	return	NOUN
cjgl-2661	697	39	,	,	PUNCT
cjgl-2661	697	40	their	their	PRON
cjgl-2661	697	41	new	new	PROPN
cjgl-2661	697	42	york	york	PROPN
cjgl-2661	697	43	income	income	PROPN
cjgl-2661	697	44	tax	tax	NOUN
cjgl-2661	697	45	liabilities	liability	NOUN
cjgl-2661	697	46	and	and	CCONJ
cjgl-2661	697	47	returns	return	NOUN
cjgl-2661	697	48	shall	shall	AUX
cjgl-2661	697	49	be	be	AUX
cjgl-2661	697	50	separate	separate	ADJ
cjgl-2661	697	51	.	.	PUNCT
cjgl-2661	698	1	"	"	PUNCT
cjgl-2661	698	2	'	'	PUNCT
cjgl-2661	698	3	24	24	NUM
cjgl-2661	698	4	many	many	ADJ
cjgl-2661	698	5	read	read	VERB
cjgl-2661	698	6	this	this	DET
cjgl-2661	698	7	sentence	sentence	NOUN
cjgl-2661	698	8	as	as	ADP
cjgl-2661	698	9	prohibiting	prohibit	VERB
cjgl-2661	698	10	joint	joint	ADJ
cjgl-2661	698	11	employee	employee	NOUN
cjgl-2661	698	12	's	's	PART
cjgl-2661	698	13	registered	register	VERB
cjgl-2661	698	14	domestic	domestic	ADJ
cjgl-2661	698	15	partner	partner	NOUN
cjgl-2661	698	16	or	or	CCONJ
cjgl-2661	698	17	same	same	ADJ
cjgl-2661	698	18	sex	sex	NOUN
cjgl-2661	698	19	spouse	spouse	NOUN
cjgl-2661	698	20	is	be	AUX
cjgl-2661	698	21	considered	consider	VERB
cjgl-2661	698	22	a	a	DET
cjgl-2661	698	23	dependent	dependent	ADJ
cjgl-2661	698	24	pursuant	pursuant	NOUN
cjgl-2661	698	25	to	to	ADP
cjgl-2661	698	26	irc	irc	PROPN
cjgl-2661	698	27	§	§	PROPN
cjgl-2661	698	28	152	152	NUM
cjgl-2661	698	29	and	and	CCONJ
cjgl-2661	698	30	a	a	DET
cjgl-2661	698	31	deduction	deduction	NOUN
cjgl-2661	698	32	from	from	ADP
cjgl-2661	698	33	income	income	NOUN
cjgl-2661	698	34	was	be	AUX
cjgl-2661	698	35	taken	take	VERB
cjgl-2661	698	36	for	for	ADP
cjgl-2661	698	37	the	the	DET
cjgl-2661	698	38	premium	premium	NOUN
cjgl-2661	698	39	on	on	ADP
cjgl-2661	698	40	the	the	DET
cjgl-2661	698	41	employee	employee	NOUN
cjgl-2661	698	42	's	's	PART
cjgl-2661	698	43	federal	federal	ADJ
cjgl-2661	698	44	tax	tax	NOUN
cjgl-2661	698	45	return	return	NOUN
cjgl-2661	698	46	.	.	PUNCT
cjgl-2661	698	47	"	"	PUNCT
cjgl-2661	699	1	i	i	PRON
cjgl-2661	699	2	d.	d.	PROPN
cjgl-2661	699	3	at	at	ADP
cjgl-2661	699	4	40	40	NUM
cjgl-2661	699	5	.	.	PUNCT
cjgl-2661	700	1	119	119	NUM
cjgl-2661	700	2	id.at6	id.at6	X
cjgl-2661	700	3	.	.	PROPN
cjgl-2661	700	4	120	120	NUM
cjgl-2661	701	1	i	i	PRON
cjgl-2661	701	2	d.	d.	PROPN
cjgl-2661	701	3	121	121	NUM
cjgl-2661	701	4	i	i	PRON
cjgl-2661	701	5	d.	d.	PROPN
cjgl-2661	701	6	122	122	NUM
cjgl-2661	701	7	see	see	VERB
cjgl-2661	701	8	martinez	martinez	PROPN
cjgl-2661	701	9	v.	v.	ADP
cjgl-2661	701	10	cnty	cnty	PROPN
cjgl-2661	701	11	.	.	PUNCT
cjgl-2661	702	1	of	of	ADP
cjgl-2661	702	2	monroe	monroe	PROPN
cjgl-2661	702	3	,	,	PUNCT
cjgl-2661	702	4	850	850	NUM
cjgl-2661	702	5	n.y.s.2d	n.y.s.2d	NUM
cjgl-2661	702	6	740	740	NUM
cjgl-2661	702	7	(	(	PUNCT
cjgl-2661	702	8	app	app	X
cjgl-2661	702	9	.	.	PUNCT
cjgl-2661	703	1	div	div	PROPN
cjgl-2661	703	2	.	.	PROPN
cjgl-2661	703	3	2008	2008	NUM
cjgl-2661	703	4	)	)	PUNCT
cjgl-2661	703	5	(	(	PUNCT
cjgl-2661	703	6	recognizing	recognize	VERB
cjgl-2661	703	7	the	the	DET
cjgl-2661	703	8	validity	validity	NOUN
cjgl-2661	703	9	of	of	ADP
cjgl-2661	703	10	a	a	DET
cjgl-2661	703	11	samesex	samesex	NOUN
cjgl-2661	703	12	marriage	marriage	NOUN
cjgl-2661	703	13	of	of	ADP
cjgl-2661	703	14	a	a	DET
cjgl-2661	703	15	couple	couple	NOUN
cjgl-2661	703	16	married	married	ADJ
cjgl-2661	703	17	in	in	ADP
cjgl-2661	703	18	canada	canada	PROPN
cjgl-2661	703	19	)	)	PUNCT
cjgl-2661	703	20	.	.	PUNCT
cjgl-2661	704	1	123	123	NUM
cjgl-2661	704	2	the	the	DET
cjgl-2661	704	3	executive	executive	ADJ
cjgl-2661	704	4	directive	directive	NOUN
cjgl-2661	704	5	was	be	AUX
cjgl-2661	704	6	a	a	DET
cjgl-2661	704	7	memorandum	memorandum	NOUN
cjgl-2661	704	8	from	from	ADP
cjgl-2661	704	9	david	david	PROPN
cjgl-2661	704	10	nocenti	nocenti	PROPN
cjgl-2661	704	11	,	,	PUNCT
cjgl-2661	704	12	counsel	counsel	NOUN
cjgl-2661	704	13	for	for	ADP
cjgl-2661	704	14	governor	governor	PROPN
cjgl-2661	704	15	paterson	paterson	PROPN
cjgl-2661	704	16	,	,	PUNCT
cjgl-2661	704	17	to	to	ADP
cjgl-2661	704	18	all	all	DET
cjgl-2661	704	19	agency	agency	NOUN
cjgl-2661	704	20	counsel	counsel	NOUN
cjgl-2661	704	21	(	(	PUNCT
cjgl-2661	704	22	may	may	PROPN
cjgl-2661	704	23	14	14	NUM
cjgl-2661	704	24	,	,	PUNCT
cjgl-2661	704	25	2008	2008	NUM
cjgl-2661	704	26	)	)	PUNCT
cjgl-2661	704	27	,	,	PUNCT
cjgl-2661	704	28	available	available	ADJ
cjgl-2661	704	29	at	at	ADP
cjgl-2661	704	30	http://www.nyclu.org/files/nocentiorder_05.14.08.pdf	http://www.nyclu.org/files/nocentiorder_05.14.08.pdf	NOUN
cjgl-2661	704	31	,	,	PUNCT
cjgl-2661	704	32	and	and	CCONJ
cjgl-2661	704	33	is	be	AUX
cjgl-2661	704	34	quoted	quote	VERB
cjgl-2661	704	35	,	,	PUNCT
cjgl-2661	704	36	in	in	ADP
cjgl-2661	704	37	relevant	relevant	ADJ
cjgl-2661	704	38	part	part	NOUN
cjgl-2661	704	39	,	,	PUNCT
cjgl-2661	704	40	in	in	ADP
cjgl-2661	704	41	golden	golden	PROPN
cjgl-2661	704	42	v.	v.	PROPN
cjgl-2661	704	43	paterson	paterson	PROPN
cjgl-2661	704	44	,	,	PUNCT
cjgl-2661	704	45	877	877	NUM
cjgl-2661	704	46	n.y.s.2d	n.y.s.2d	NUM
cjgl-2661	704	47	822	822	NUM
cjgl-2661	704	48	,	,	PUNCT
cjgl-2661	704	49	825	825	NUM
cjgl-2661	704	50	-	-	SYM
cjgl-2661	704	51	26	26	NUM
cjgl-2661	704	52	(	(	PUNCT
cjgl-2661	704	53	sup	sup	NOUN
cjgl-2661	704	54	.	.	PUNCT
cjgl-2661	705	1	ct	ct	PROPN
cjgl-2661	705	2	.	.	PROPN
cjgl-2661	705	3	,	,	PUNCT
cjgl-2661	705	4	bronx	bronx	PROPN
cjgl-2661	705	5	cnty	cnty	PROPN
cjgl-2661	705	6	.	.	PUNCT
cjgl-2661	705	7	2008	2008	NUM
cjgl-2661	705	8	)	)	PUNCT
cjgl-2661	705	9	.	.	PUNCT
cjgl-2661	706	1	see	see	VERB
cjgl-2661	706	2	also	also	ADV
cjgl-2661	706	3	jeremy	jeremy	PROPN
cjgl-2661	706	4	peters	peters	PROPN
cjgl-2661	706	5	,	,	PUNCT
cjgl-2661	706	6	new	new	PROPN
cjgl-2661	706	7	york	york	PROPN
cjgl-2661	706	8	to	to	PART
cjgl-2661	706	9	back	back	VERB
cjgl-2661	706	10	sane	sane	ADJ
cjgl-2661	706	11	-	-	PUNCT
cjgl-2661	706	12	sex	sex	NOUN
cjgl-2661	706	13	unions	union	NOUN
cjgl-2661	706	14	fron	fron	VERB
cjgl-2661	706	15	elsewhere	elsewhere	ADV
cjgl-2661	706	16	,	,	PUNCT
cjgl-2661	706	17	n.y	n.y	PROPN
cjgl-2661	706	18	.	.	PROPN
cjgl-2661	706	19	times	times	PROPN
cjgl-2661	706	20	,	,	PUNCT
cjgl-2661	706	21	may	may	AUX
cjgl-2661	706	22	29	29	NUM
cjgl-2661	706	23	,	,	PUNCT
cjgl-2661	706	24	2008	2008	NUM
cjgl-2661	706	25	.	.	PUNCT
cjgl-2661	707	1	124	124	NUM
cjgl-2661	707	2	n.y	n.y	PROPN
cjgl-2661	707	3	.	.	PROPN
cjgl-2661	707	4	tax	tax	NOUN
cjgl-2661	707	5	law	law	NOUN
cjgl-2661	707	6	§	§	PROPN
cjgl-2661	707	7	651	651	NUM
cjgl-2661	707	8	(	(	PUNCT
cjgl-2661	707	9	b)(1	b)(1	NOUN
cjgl-2661	707	10	)	)	PUNCT
cjgl-2661	707	11	(	(	PUNCT
cjgl-2661	707	12	mckinney	mckinney	NOUN
cjgl-2661	707	13	2012	2012	NUM
cjgl-2661	707	14	)	)	PUNCT
cjgl-2661	707	15	.	.	PUNCT
cjgl-2661	708	1	24.1	24.1	NUM
cjgl-2661	708	2	61	61	NUM
cjgl-2661	708	3	columbia	columbia	PROPN
cjgl-2661	708	4	journal	journal	NOUN
cjgl-2661	708	5	of	of	ADP
cjgl-2661	708	6	gender	gender	NOUN
cjgl-2661	708	7	and	and	CCONJ
cjgl-2661	708	8	law	law	NOUN
cjgl-2661	708	9	filing	filing	NOUN
cjgl-2661	708	10	of	of	ADP
cjgl-2661	708	11	new	new	PROPN
cjgl-2661	708	12	york	york	PROPN
cjgl-2661	708	13	income	income	NOUN
cjgl-2661	708	14	tax	tax	NOUN
cjgl-2661	708	15	returns	return	NOUN
cjgl-2661	708	16	for	for	ADP
cjgl-2661	708	17	such	such	ADJ
cjgl-2661	708	18	same	same	ADJ
cjgl-2661	708	19	-	-	PUNCT
cjgl-2661	708	20	sex	sex	NOUN
cjgl-2661	708	21	married	married	ADJ
cjgl-2661	708	22	couples	couple	NOUN
cjgl-2661	708	23	,	,	PUNCT
cjgl-2661	708	24	simply	simply	ADV
cjgl-2661	708	25	because	because	SCONJ
cjgl-2661	708	26	doma	doma	PROPN
cjgl-2661	708	27	makes	make	VERB
cjgl-2661	708	28	them	they	PRON
cjgl-2661	708	29	file	file	VERB
cjgl-2661	708	30	"	"	PUNCT
cjgl-2661	708	31	on	on	ADP
cjgl-2661	708	32	a	a	DET
cjgl-2661	708	33	separate	separate	ADJ
cjgl-2661	708	34	federal	federal	ADJ
cjgl-2661	708	35	return	return	NOUN
cjgl-2661	708	36	.	.	PUNCT
cjgl-2661	708	37	"	"	PUNCT
cjgl-2661	709	1	however	however	ADV
cjgl-2661	709	2	,	,	PUNCT
cjgl-2661	709	3	the	the	DET
cjgl-2661	709	4	new	new	PROPN
cjgl-2661	709	5	york	york	PROPN
cjgl-2661	709	6	department	department	PROPN
cjgl-2661	709	7	of	of	ADP
cjgl-2661	709	8	taxation	taxation	NOUN
cjgl-2661	709	9	and	and	CCONJ
cjgl-2661	709	10	finance	finance	NOUN
cjgl-2661	709	11	never	never	ADV
cjgl-2661	709	12	cited	cite	VERB
cjgl-2661	709	13	tax	tax	NOUN
cjgl-2661	709	14	law	law	NOUN
cjgl-2661	709	15	§	§	PROPN
cjgl-2661	709	16	651	651	NUM
cjgl-2661	709	17	(	(	PUNCT
cjgl-2661	709	18	b)(1	b)(1	NOUN
cjgl-2661	709	19	)	)	PUNCT
cjgl-2661	709	20	as	as	ADP
cjgl-2661	709	21	the	the	DET
cjgl-2661	709	22	reason	reason	NOUN
cjgl-2661	709	23	for	for	ADP
cjgl-2661	709	24	its	its	PRON
cjgl-2661	709	25	silence	silence	NOUN
cjgl-2661	709	26	,	,	PUNCT
cjgl-2661	709	27	so	so	CCONJ
cjgl-2661	709	28	this	this	PRON
cjgl-2661	709	29	is	be	AUX
cjgl-2661	709	30	just	just	ADV
cjgl-2661	709	31	speculation	speculation	NOUN
cjgl-2661	709	32	.	.	PUNCT
cjgl-2661	710	1	the	the	DET
cjgl-2661	710	2	authors	author	NOUN
cjgl-2661	710	3	are	be	AUX
cjgl-2661	710	4	skeptical	skeptical	ADJ
cjgl-2661	710	5	that	that	SCONJ
cjgl-2661	710	6	this	this	PRON
cjgl-2661	710	7	is	be	AUX
cjgl-2661	710	8	a	a	DET
cjgl-2661	710	9	correct	correct	ADJ
cjgl-2661	710	10	reading	reading	NOUN
cjgl-2661	710	11	of	of	ADP
cjgl-2661	710	12	the	the	DET
cjgl-2661	710	13	statute	statute	NOUN
cjgl-2661	710	14	.	.	PUNCT
cjgl-2661	711	1	one	one	PRON
cjgl-2661	711	2	could	could	AUX
cjgl-2661	711	3	easily	easily	ADV
cjgl-2661	711	4	also	also	ADV
cjgl-2661	711	5	read	read	VERB
cjgl-2661	711	6	the	the	DET
cjgl-2661	711	7	sentence	sentence	NOUN
cjgl-2661	711	8	as	as	ADP
cjgl-2661	711	9	only	only	ADV
cjgl-2661	711	10	applying	apply	VERB
cjgl-2661	711	11	to	to	ADP
cjgl-2661	711	12	couples	couple	NOUN
cjgl-2661	711	13	who	who	PRON
cjgl-2661	711	14	filed	file	VERB
cjgl-2661	711	15	a	a	DET
cjgl-2661	711	16	"	"	PUNCT
cjgl-2661	711	17	married	married	ADJ
cjgl-2661	711	18	filing	filing	NOUN
cjgl-2661	711	19	separately	separately	ADV
cjgl-2661	711	20	"	"	PUNCT
cjgl-2661	711	21	return	return	VERB
cjgl-2661	711	22	federally	federally	ADV
cjgl-2661	711	23	-	-	PUNCT
cjgl-2661	711	24	whereas	whereas	ADV
cjgl-2661	711	25	married	married	ADJ
cjgl-2661	711	26	same	same	ADJ
cjgl-2661	711	27	-	-	PUNCT
cjgl-2661	711	28	sex	sex	NOUN
cjgl-2661	711	29	couples	couple	NOUN
cjgl-2661	711	30	filed	file	VERB
cjgl-2661	711	31	"	"	PUNCT
cjgl-2661	711	32	single	single	ADJ
cjgl-2661	711	33	"	"	PUNCT
cjgl-2661	711	34	or	or	CCONJ
cjgl-2661	711	35	"	"	PUNCT
cjgl-2661	711	36	head	head	NOUN
cjgl-2661	711	37	of	of	ADP
cjgl-2661	711	38	household	household	NOUN
cjgl-2661	711	39	"	"	PUNCT
cjgl-2661	711	40	returns	return	VERB
cjgl-2661	711	41	federally	federally	ADV
cjgl-2661	711	42	-	-	PUNCT
cjgl-2661	711	43	especially	especially	ADV
cjgl-2661	711	44	since	since	SCONJ
cjgl-2661	711	45	the	the	DET
cjgl-2661	711	46	statutory	statutory	ADJ
cjgl-2661	711	47	language	language	NOUN
cjgl-2661	711	48	precedes	precede	VERB
cjgl-2661	711	49	doma	doma	NOUN
cjgl-2661	711	50	by	by	ADP
cjgl-2661	711	51	more	more	ADJ
cjgl-2661	711	52	than	than	ADP
cjgl-2661	711	53	thirty	thirty	NUM
cjgl-2661	711	54	years	year	NOUN
cjgl-2661	711	55	.	.	PUNCT
cjgl-2661	712	1	125	125	NUM
cjgl-2661	712	2	in	in	ADP
cjgl-2661	712	3	any	any	DET
cjgl-2661	712	4	event	event	NOUN
cjgl-2661	712	5	,	,	PUNCT
cjgl-2661	712	6	effective	effective	ADJ
cjgl-2661	712	7	july	july	PROPN
cjgl-2661	712	8	24	24	NUM
cjgl-2661	712	9	,	,	PUNCT
cjgl-2661	712	10	2011	2011	NUM
cjgl-2661	712	11	,	,	PUNCT
cjgl-2661	712	12	new	new	PROPN
cjgl-2661	712	13	york	york	PROPN
cjgl-2661	712	14	by	by	ADP
cjgl-2661	712	15	statute	statute	PROPN
cjgl-2661	712	16	agreed	agree	VERB
cjgl-2661	712	17	that	that	SCONJ
cjgl-2661	712	18	it	it	PRON
cjgl-2661	712	19	would	would	AUX
cjgl-2661	712	20	solemnize	solemnize	VERB
cjgl-2661	712	21	same	same	ADJ
cjgl-2661	712	22	-	-	PUNCT
cjgl-2661	712	23	sex	sex	NOUN
cjgl-2661	712	24	marriages.12	marriages.12	NOUN
cjgl-2661	712	25	6	6	NUM
cjgl-2661	712	26	the	the	DET
cjgl-2661	712	27	act	act	NOUN
cjgl-2661	712	28	adopting	adopt	VERB
cjgl-2661	712	29	same	same	ADJ
cjgl-2661	712	30	-	-	PUNCT
cjgl-2661	712	31	sex	sex	NOUN
cjgl-2661	712	32	marriage	marriage	NOUN
cjgl-2661	712	33	did	do	AUX
cjgl-2661	712	34	not	not	PART
cjgl-2661	712	35	specifically	specifically	ADV
cjgl-2661	712	36	amend	amend	VERB
cjgl-2661	712	37	tax	tax	NOUN
cjgl-2661	712	38	law	law	NOUN
cjgl-2661	712	39	§	§	PROPN
cjgl-2661	712	40	651(b)(1	651(b)(1	NUM
cjgl-2661	712	41	)	)	PUNCT
cjgl-2661	712	42	.	.	PUNCT
cjgl-2661	713	1	but	but	CCONJ
cjgl-2661	713	2	new	new	PROPN
cjgl-2661	713	3	york	york	PROPN
cjgl-2661	713	4	domestic	domestic	ADJ
cjgl-2661	713	5	relations	relation	NOUN
cjgl-2661	713	6	law	law	NOUN
cjgl-2661	713	7	§	§	PROPN
cjgl-2661	713	8	10	10	NUM
cjgl-2661	713	9	-	-	PUNCT
cjgl-2661	713	10	a(2	a(2	NOUN
cjgl-2661	713	11	)	)	PUNCT
cjgl-2661	713	12	now	now	ADV
cjgl-2661	713	13	provides	provide	VERB
cjgl-2661	713	14	:	:	PUNCT
cjgl-2661	713	15	no	no	DET
cjgl-2661	713	16	government	government	NOUN
cjgl-2661	713	17	treatment	treatment	NOUN
cjgl-2661	713	18	or	or	CCONJ
cjgl-2661	713	19	legal	legal	ADJ
cjgl-2661	713	20	status	status	NOUN
cjgl-2661	713	21	,	,	PUNCT
cjgl-2661	713	22	effect	effect	NOUN
cjgl-2661	713	23	,	,	PUNCT
cjgl-2661	713	24	right	right	INTJ
cjgl-2661	713	25	,	,	PUNCT
cjgl-2661	713	26	benefit	benefit	NOUN
cjgl-2661	713	27	,	,	PUNCT
cjgl-2661	713	28	privilege	privilege	NOUN
cjgl-2661	713	29	,	,	PUNCT
cjgl-2661	713	30	protection	protection	NOUN
cjgl-2661	713	31	or	or	CCONJ
cjgl-2661	713	32	responsibility	responsibility	NOUN
cjgl-2661	713	33	relating	relate	VERB
cjgl-2661	713	34	to	to	ADP
cjgl-2661	713	35	marriage	marriage	NOUN
cjgl-2661	713	36	,	,	PUNCT
cjgl-2661	713	37	whether	whether	SCONJ
cjgl-2661	713	38	deriving	derive	VERB
cjgl-2661	713	39	from	from	ADP
cjgl-2661	713	40	statute	statute	NOUN
cjgl-2661	713	41	,	,	PUNCT
cjgl-2661	713	42	administrative	administrative	ADJ
cjgl-2661	713	43	or	or	CCONJ
cjgl-2661	713	44	court	court	NOUN
cjgl-2661	713	45	rule	rule	NOUN
cjgl-2661	713	46	,	,	PUNCT
cjgl-2661	713	47	public	public	ADJ
cjgl-2661	713	48	policy	policy	NOUN
cjgl-2661	713	49	,	,	PUNCT
cjgl-2661	713	50	common	common	ADJ
cjgl-2661	713	51	law	law	NOUN
cjgl-2661	713	52	or	or	CCONJ
cjgl-2661	713	53	any	any	DET
cjgl-2661	713	54	other	other	ADJ
cjgl-2661	713	55	source	source	NOUN
cjgl-2661	713	56	of	of	ADP
cjgl-2661	713	57	law	law	NOUN
cjgl-2661	713	58	,	,	PUNCT
cjgl-2661	713	59	shall	shall	AUX
cjgl-2661	713	60	differ	differ	VERB
cjgl-2661	713	61	based	base	VERB
cjgl-2661	713	62	on	on	ADP
cjgl-2661	713	63	the	the	DET
cjgl-2661	713	64	parties	party	NOUN
cjgl-2661	713	65	to	to	ADP
cjgl-2661	713	66	the	the	DET
cjgl-2661	713	67	marriage	marriage	NOUN
cjgl-2661	713	68	being	be	AUX
cjgl-2661	713	69	or	or	CCONJ
cjgl-2661	713	70	having	having	AUX
cjgl-2661	713	71	been	be	AUX
cjgl-2661	713	72	of	of	ADP
cjgl-2661	713	73	the	the	DET
cjgl-2661	713	74	same	same	ADJ
cjgl-2661	713	75	sex	sex	NOUN
cjgl-2661	713	76	rather	rather	ADV
cjgl-2661	713	77	than	than	ADP
cjgl-2661	713	78	a	a	DET
cjgl-2661	713	79	different	different	ADJ
cjgl-2661	713	80	sex	sex	NOUN
cjgl-2661	713	81	.	.	PUNCT
cjgl-2661	714	1	when	when	SCONJ
cjgl-2661	714	2	necessary	necessary	ADJ
cjgl-2661	714	3	to	to	PART
cjgl-2661	714	4	implement	implement	VERB
cjgl-2661	714	5	the	the	DET
cjgl-2661	714	6	rights	right	NOUN
cjgl-2661	714	7	and	and	CCONJ
cjgl-2661	714	8	responsibilities	responsibility	NOUN
cjgl-2661	714	9	of	of	ADP
cjgl-2661	714	10	spouses	spouse	NOUN
cjgl-2661	714	11	under	under	ADP
cjgl-2661	714	12	the	the	DET
cjgl-2661	714	13	law	law	NOUN
cjgl-2661	714	14	,	,	PUNCT
cjgl-2661	714	15	all	all	DET
cjgl-2661	714	16	gender	gender	NOUN
cjgl-2661	714	17	-	-	PUNCT
cjgl-2661	714	18	specific	specific	ADJ
cjgl-2661	714	19	language	language	NOUN
cjgl-2661	714	20	or	or	CCONJ
cjgl-2661	714	21	terms	term	NOUN
cjgl-2661	714	22	shall	shall	AUX
cjgl-2661	714	23	be	be	AUX
cjgl-2661	714	24	construed	construe	VERB
cjgl-2661	714	25	in	in	ADP
cjgl-2661	714	26	a	a	DET
cjgl-2661	714	27	gender	gender	NOUN
cjgl-2661	714	28	-	-	PUNCT
cjgl-2661	714	29	neutral	neutral	ADJ
cjgl-2661	714	30	manner	manner	NOUN
cjgl-2661	714	31	in	in	ADP
cjgl-2661	714	32	all	all	DET
cjgl-2661	714	33	such	such	ADJ
cjgl-2661	714	34	sources	source	NOUN
cjgl-2661	714	35	of	of	ADP
cjgl-2661	714	36	law	law	NOUN
cjgl-2661	714	37	.	.	PUNCT
cjgl-2661	715	1	further	far	ADV
cjgl-2661	715	2	,	,	PUNCT
cjgl-2661	715	3	the	the	DET
cjgl-2661	715	4	act	act	NOUN
cjgl-2661	715	5	adopting	adopt	VERB
cjgl-2661	715	6	same	same	ADJ
cjgl-2661	715	7	-	-	PUNCT
cjgl-2661	715	8	sex	sex	NOUN
cjgl-2661	715	9	marriage	marriage	NOUN
cjgl-2661	715	10	explained	explain	VERB
cjgl-2661	715	11	the	the	DET
cjgl-2661	715	12	intent	intent	NOUN
cjgl-2661	715	13	of	of	ADP
cjgl-2661	715	14	the	the	DET
cjgl-2661	715	15	legislature	legislature	NOUN
cjgl-2661	715	16	in	in	ADP
cjgl-2661	715	17	not	not	PART
cjgl-2661	715	18	amending	amend	VERB
cjgl-2661	715	19	every	every	DET
cjgl-2661	715	20	possible	possible	ADJ
cjgl-2661	715	21	conflicting	conflicting	ADJ
cjgl-2661	715	22	statute	statute	NOUN
cjgl-2661	715	23	:	:	PUNCT
cjgl-2661	715	24	it	it	PRON
cjgl-2661	715	25	is	be	AUX
cjgl-2661	715	26	the	the	DET
cjgl-2661	715	27	intent	intent	NOUN
cjgl-2661	715	28	of	of	ADP
cjgl-2661	715	29	the	the	DET
cjgl-2661	715	30	legislature	legislature	NOUN
cjgl-2661	715	31	that	that	SCONJ
cjgl-2661	715	32	the	the	DET
cjgl-2661	715	33	marriages	marriage	NOUN
cjgl-2661	715	34	of	of	ADP
cjgl-2661	715	35	same	same	ADJ
cjgl-2661	715	36	-	-	PUNCT
cjgl-2661	715	37	sex	sex	NOUN
cjgl-2661	715	38	and	and	CCONJ
cjgl-2661	715	39	different	different	ADJ
cjgl-2661	715	40	-	-	PUNCT
cjgl-2661	715	41	sex	sex	NOUN
cjgl-2661	715	42	couples	couple	NOUN
cjgl-2661	715	43	be	be	AUX
cjgl-2661	715	44	treated	treat	VERB
cjgl-2661	715	45	equally	equally	ADV
cjgl-2661	715	46	in	in	ADP
cjgl-2661	715	47	all	all	DET
cjgl-2661	715	48	respects	respect	NOUN
cjgl-2661	715	49	under	under	ADP
cjgl-2661	715	50	the	the	DET
cjgl-2661	715	51	law	law	NOUN
cjgl-2661	715	52	.	.	PUNCT
cjgl-2661	716	1	the	the	DET
cjgl-2661	716	2	omission	omission	NOUN
cjgl-2661	716	3	from	from	ADP
cjgl-2661	716	4	this	this	DET
cjgl-2661	716	5	act	act	NOUN
cjgl-2661	716	6	of	of	ADP
cjgl-2661	716	7	changes	change	NOUN
cjgl-2661	716	8	to	to	ADP
cjgl-2661	716	9	other	other	ADJ
cjgl-2661	716	10	provisions	provision	NOUN
cjgl-2661	716	11	of	of	ADP
cjgl-2661	716	12	law	law	NOUN
cjgl-2661	716	13	shall	shall	AUX
cjgl-2661	716	14	not	not	PART
cjgl-2661	716	15	be	be	AUX
cjgl-2661	716	16	construed	construe	VERB
cjgl-2661	716	17	as	as	ADP
cjgl-2661	716	18	a	a	DET
cjgl-2661	716	19	legislative	legislative	ADJ
cjgl-2661	716	20	intent	intent	NOUN
cjgl-2661	716	21	to	to	PART
cjgl-2661	716	22	preserve	preserve	VERB
cjgl-2661	716	23	any	any	DET
cjgl-2661	716	24	legal	legal	ADJ
cjgl-2661	716	25	distinction	distinction	NOUN
cjgl-2661	716	26	between	between	ADP
cjgl-2661	716	27	same	same	ADJ
cjgl-2661	716	28	-	-	PUNCT
cjgl-2661	716	29	sex	sex	NOUN
cjgl-2661	716	30	couples	couple	NOUN
cjgl-2661	716	31	and	and	CCONJ
cjgl-2661	716	32	different	different	ADJ
cjgl-2661	716	33	-	-	PUNCT
cjgl-2661	716	34	sex	sex	NOUN
cjgl-2661	716	35	couples	couple	NOUN
cjgl-2661	716	36	with	with	ADP
cjgl-2661	716	37	respect	respect	NOUN
cjgl-2661	716	38	to	to	ADP
cjgl-2661	716	39	marriage	marriage	NOUN
cjgl-2661	716	40	.	.	PUNCT
cjgl-2661	717	1	the	the	DET
cjgl-2661	717	2	legislature	legislature	NOUN
cjgl-2661	717	3	intends	intend	VERB
cjgl-2661	717	4	that	that	SCONJ
cjgl-2661	717	5	all	all	DET
cjgl-2661	717	6	provisions	provision	NOUN
cjgl-2661	717	7	of	of	ADP
cjgl-2661	717	8	law	law	NOUN
cjgl-2661	717	9	which	which	PRON
cjgl-2661	717	10	utilize	utilize	VERB
cjgl-2661	717	11	gender	gender	NOUN
cjgl-2661	717	12	-	-	PUNCT
cjgl-2661	717	13	specific	specific	ADJ
cjgl-2661	717	14	terms	term	NOUN
cjgl-2661	717	15	in	in	ADP
cjgl-2661	717	16	reference	reference	NOUN
cjgl-2661	717	17	to	to	ADP
cjgl-2661	717	18	the	the	DET
cjgl-2661	717	19	parties	party	NOUN
cjgl-2661	717	20	to	to	ADP
cjgl-2661	717	21	a	a	DET
cjgl-2661	717	22	marriage	marriage	NOUN
cjgl-2661	717	23	,	,	PUNCT
cjgl-2661	717	24	or	or	CCONJ
cjgl-2661	717	25	which	which	PRON
cjgl-2661	717	26	in	in	ADP
cjgl-2661	717	27	any	any	DET
cjgl-2661	717	28	other	other	ADJ
cjgl-2661	717	29	way	way	NOUN
cjgl-2661	717	30	may	may	AUX
cjgl-2661	717	31	be	be	AUX
cjgl-2661	717	32	inconsistent	inconsistent	ADJ
cjgl-2661	717	33	with	with	ADP
cjgl-2661	717	34	this	this	DET
cjgl-2661	717	35	act	act	NOUN
cjgl-2661	717	36	,	,	PUNCT
cjgl-2661	717	37	be	be	AUX
cjgl-2661	717	38	construed	construe	VERB
cjgl-2661	717	39	in	in	ADP
cjgl-2661	717	40	a	a	DET
cjgl-2661	717	41	gender	gender	NOUN
cjgl-2661	717	42	-	-	PUNCT
cjgl-2661	717	43	neutral	neutral	ADJ
cjgl-2661	717	44	manner	manner	NOUN
cjgl-2661	717	45	or	or	CCONJ
cjgl-2661	717	46	in	in	ADP
cjgl-2661	717	47	any	any	DET
cjgl-2661	717	48	way	way	NOUN
cjgl-2661	717	49	necessary	necessary	ADJ
cjgl-2661	717	50	to	to	PART
cjgl-2661	717	51	effectuate	effectuate	VERB
cjgl-2661	717	52	the	the	DET
cjgl-2661	717	53	intent	intent	NOUN
cjgl-2661	717	54	of	of	ADP
cjgl-2661	717	55	this	this	DET
cjgl-2661	717	56	act	act	NOUN
cjgl-2661	717	57	.	.	PUNCT
cjgl-2661	717	58	'	'	PUNCT
cjgl-2661	718	1	125	125	NUM
cjgl-2661	718	2	act	act	NOUN
cjgl-2661	718	3	effective	effective	ADJ
cjgl-2661	718	4	april	april	PROPN
cjgl-2661	718	5	18	18	NUM
cjgl-2661	718	6	,	,	PUNCT
cjgl-2661	718	7	1960	1960	NUM
cjgl-2661	718	8	,	,	PUNCT
cjgl-2661	718	9	1960	1960	NUM
cjgl-2661	718	10	n.y	n.y	PROPN
cjgl-2661	718	11	.	.	PROPN
cjgl-2661	718	12	laws	law	NOUN
cjgl-2661	718	13	563	563	NUM
cjgl-2661	718	14	,	,	PUNCT
cjgl-2661	718	15	§	§	PROPN
cjgl-2661	718	16	2	2	NUM
cjgl-2661	718	17	(	(	PUNCT
cjgl-2661	718	18	codified	codify	VERB
cjgl-2661	718	19	as	as	SCONJ
cjgl-2661	718	20	amended	amend	VERB
cjgl-2661	718	21	at	at	ADP
cjgl-2661	718	22	n.y	n.y	PROPN
cjgl-2661	718	23	.	.	PROPN
cjgl-2661	718	24	tax	tax	NOUN
cjgl-2661	718	25	law	law	NOUN
cjgl-2661	718	26	§	§	PROPN
cjgl-2661	718	27	651(b	651(b	PROPN
cjgl-2661	718	28	)	)	PUNCT
cjgl-2661	718	29	(	(	PUNCT
cjgl-2661	718	30	1	1	X
cjgl-2661	718	31	)	)	PUNCT
cjgl-2661	718	32	(	(	PUNCT
cjgl-2661	718	33	mckinney	mckinney	NOUN
cjgl-2661	718	34	2012	2012	NUM
cjgl-2661	718	35	)	)	PUNCT
cjgl-2661	718	36	)	)	PUNCT
cjgl-2661	718	37	.	.	PUNCT
cjgl-2661	719	1	126	126	NUM
cjgl-2661	719	2	act	act	NOUN
cjgl-2661	719	3	of	of	ADP
cjgl-2661	719	4	june	june	PROPN
cjgl-2661	719	5	24	24	NUM
cjgl-2661	719	6	,	,	PUNCT
cjgl-2661	719	7	2011	2011	NUM
cjgl-2661	719	8	,	,	PUNCT
cjgl-2661	719	9	2011	2011	NUM
cjgl-2661	719	10	n.y	n.y	PROPN
cjgl-2661	719	11	.	.	PROPN
cjgl-2661	719	12	laws	law	NOUN
cjgl-2661	719	13	95	95	NUM
cjgl-2661	719	14	,	,	PUNCT
cjgl-2661	719	15	§	§	PROPN
cjgl-2661	719	16	3	3	NUM
cjgl-2661	719	17	(	(	PUNCT
cjgl-2661	719	18	codified	codify	VERB
cjgl-2661	719	19	as	as	SCONJ
cjgl-2661	719	20	amended	amend	VERB
cjgl-2661	719	21	at	at	ADP
cjgl-2661	719	22	n.y	n.y	PROPN
cjgl-2661	719	23	.	.	PROPN
cjgl-2661	719	24	dom	dom	PROPN
cjgl-2661	719	25	.	.	PUNCT
cjgl-2661	720	1	rel	rel	PROPN
cjgl-2661	720	2	.	.	PUNCT
cjgl-2661	721	1	law	law	PROPN
cjgl-2661	721	2	§	§	PROPN
cjgl-2661	721	3	10	10	NUM
cjgl-2661	721	4	-	-	PUNCT
cjgl-2661	721	5	a	a	DET
cjgl-2661	721	6	(	(	PUNCT
cjgl-2661	721	7	mckinney	mckinney	PROPN
cjgl-2661	721	8	supp	supp	PROPN
cjgl-2661	721	9	.	.	PUNCT
cjgl-2661	721	10	2012	2012	NUM
cjgl-2661	721	11	)	)	PUNCT
cjgl-2661	721	12	)	)	PUNCT
cjgl-2661	721	13	.	.	PUNCT
cjgl-2661	722	1	127	127	NUM
cjgl-2661	722	2	2011	2011	NUM
cjgl-2661	722	3	n.y	n.y	PROPN
cjgl-2661	722	4	.	.	PROPN
cjgl-2661	722	5	laws	law	NOUN
cjgl-2661	722	6	95	95	NUM
cjgl-2661	722	7	,	,	PUNCT
cjgl-2661	722	8	§	§	PROPN
cjgl-2661	722	9	2	2	NUM
cjgl-2661	722	10	.	.	PUNCT
cjgl-2661	722	11	62	62	NUM
cjgl-2661	722	12	24.1	24.1	NUM
cjgl-2661	722	13	columbia	columbia	PROPN
cjgl-2661	722	14	journal	journal	NOUN
cjgl-2661	722	15	of	of	ADP
cjgl-2661	722	16	gender	gender	NOUN
cjgl-2661	722	17	and	and	CCONJ
cjgl-2661	722	18	law	law	NOUN
cjgl-2661	722	19	on	on	ADP
cjgl-2661	722	20	july	july	PROPN
cjgl-2661	722	21	29	29	NUM
cjgl-2661	722	22	,	,	PUNCT
cjgl-2661	722	23	2011	2011	NUM
cjgl-2661	722	24	,	,	PUNCT
cjgl-2661	722	25	the	the	DET
cjgl-2661	722	26	new	new	PROPN
cjgl-2661	722	27	york	york	PROPN
cjgl-2661	722	28	department	department	PROPN
cjgl-2661	722	29	of	of	ADP
cjgl-2661	722	30	taxation	taxation	NOUN
cjgl-2661	722	31	and	and	CCONJ
cjgl-2661	722	32	finance	finance	NOUN
cjgl-2661	722	33	issued	issue	VERB
cjgl-2661	722	34	tsb	tsb	NOUN
cjgl-2661	722	35	-	-	PUNCT
cjgl-2661	722	36	m11(8)1	m11(8)1	NOUN
cjgl-2661	722	37	,	,	PUNCT
cjgl-2661	722	38	stating	state	VERB
cjgl-2661	722	39	:	:	PUNCT
cjgl-2661	722	40	same	same	ADJ
cjgl-2661	722	41	-	-	PUNCT
cjgl-2661	722	42	sex	sex	NOUN
cjgl-2661	722	43	married	married	ADJ
cjgl-2661	722	44	couples	couple	NOUN
cjgl-2661	722	45	must	must	AUX
cjgl-2661	722	46	file	file	VERB
cjgl-2661	722	47	new	new	PROPN
cjgl-2661	722	48	york	york	PROPN
cjgl-2661	722	49	personal	personal	ADJ
cjgl-2661	722	50	income	income	NOUN
cjgl-2661	722	51	tax	tax	NOUN
cjgl-2661	722	52	returns	return	NOUN
cjgl-2661	722	53	as	as	ADP
cjgl-2661	722	54	married	married	ADJ
cjgl-2661	722	55	,	,	PUNCT
cjgl-2661	722	56	even	even	ADV
cjgl-2661	722	57	though	though	SCONJ
cjgl-2661	722	58	their	their	PRON
cjgl-2661	722	59	marital	marital	ADJ
cjgl-2661	722	60	status	status	NOUN
cjgl-2661	722	61	is	be	AUX
cjgl-2661	722	62	not	not	PART
cjgl-2661	722	63	recognized	recognize	VERB
cjgl-2661	722	64	for	for	ADP
cjgl-2661	722	65	federal	federal	ADJ
cjgl-2661	722	66	tax	tax	NOUN
cjgl-2661	722	67	purposes	purpose	NOUN
cjgl-2661	722	68	.	.	PUNCT
cjgl-2661	723	1	this	this	PRON
cjgl-2661	723	2	means	mean	VERB
cjgl-2661	723	3	they	they	PRON
cjgl-2661	723	4	must	must	AUX
cjgl-2661	723	5	file	file	VERB
cjgl-2661	723	6	their	their	PRON
cjgl-2661	723	7	new	new	PROPN
cjgl-2661	723	8	york	york	PROPN
cjgl-2661	723	9	income	income	NOUN
cjgl-2661	723	10	tax	tax	NOUN
cjgl-2661	723	11	returns	return	NOUN
cjgl-2661	723	12	using	use	VERB
cjgl-2661	723	13	a	a	DET
cjgl-2661	723	14	married	married	ADJ
cjgl-2661	723	15	filing	filing	NOUN
cjgl-2661	723	16	status	status	NOUN
cjgl-2661	723	17	(	(	PUNCT
cjgl-2661	723	18	e.g.	e.g.	ADV
cjgl-2661	723	19	,	,	PUNCT
cjgl-2661	723	20	married	married	ADJ
cjgl-2661	723	21	filing	filing	NOUN
cjgl-2661	723	22	jointly	jointly	ADV
cjgl-2661	723	23	,	,	PUNCT
cjgl-2661	723	24	married	married	ADJ
cjgl-2661	723	25	filing	filing	NOUN
cjgl-2661	723	26	separately	separately	ADV
cjgl-2661	723	27	)	)	PUNCT
cjgl-2661	723	28	,	,	PUNCT
cjgl-2661	723	29	even	even	ADV
cjgl-2661	723	30	though	though	SCONJ
cjgl-2661	723	31	they	they	PRON
cjgl-2661	723	32	may	may	AUX
cjgl-2661	723	33	have	have	AUX
cjgl-2661	723	34	used	use	VERB
cjgl-2661	723	35	a	a	DET
cjgl-2661	723	36	filing	filing	NOUN
cjgl-2661	723	37	status	status	NOUN
cjgl-2661	723	38	of	of	ADP
cjgl-2661	723	39	single	single	ADJ
cjgl-2661	723	40	or	or	CCONJ
cjgl-2661	723	41	head	head	NOUN
cjgl-2661	723	42	of	of	ADP
cjgl-2661	723	43	household	household	NOUN
cjgl-2661	723	44	on	on	ADP
cjgl-2661	723	45	their	their	PRON
cjgl-2661	723	46	federal	federal	ADJ
cjgl-2661	723	47	returns	return	NOUN
cjgl-2661	723	48	.	.	PUNCT
cjgl-2661	724	1	in	in	ADP
cjgl-2661	724	2	addition	addition	NOUN
cjgl-2661	724	3	,	,	PUNCT
cjgl-2661	724	4	to	to	PART
cjgl-2661	724	5	compute	compute	VERB
cjgl-2661	724	6	their	their	PRON
cjgl-2661	724	7	new	new	PROPN
cjgl-2661	724	8	york	york	PROPN
cjgl-2661	724	9	tax	tax	NOUN
cjgl-2661	724	10	,	,	PUNCT
cjgl-2661	724	11	they	they	PRON
cjgl-2661	724	12	must	must	AUX
cjgl-2661	724	13	recompute	recompute	VERB
cjgl-2661	724	14	their	their	PRON
cjgl-2661	724	15	federal	federal	ADJ
cjgl-2661	724	16	income	income	NOUN
cjgl-2661	724	17	tax	tax	NOUN
cjgl-2661	724	18	(	(	PUNCT
cjgl-2661	724	19	e.g.	e.g.	ADV
cjgl-2661	724	20	,	,	PUNCT
cjgl-2661	724	21	their	their	PRON
cjgl-2661	724	22	federal	federal	ADJ
cjgl-2661	724	23	income	income	NOUN
cjgl-2661	724	24	,	,	PUNCT
cjgl-2661	724	25	deductions	deduction	NOUN
cjgl-2661	724	26	,	,	PUNCT
cjgl-2661	724	27	and	and	CCONJ
cjgl-2661	724	28	credits	credit	NOUN
cjgl-2661	724	29	)	)	PUNCT
cjgl-2661	724	30	as	as	SCONJ
cjgl-2661	724	31	if	if	SCONJ
cjgl-2661	724	32	they	they	PRON
cjgl-2661	724	33	were	be	AUX
cjgl-2661	724	34	married	married	ADJ
cjgl-2661	724	35	for	for	ADP
cjgl-2661	724	36	federal	federal	ADJ
cjgl-2661	724	37	purposes	purpose	NOUN
cjgl-2661	724	38	.	.	PUNCT
cjgl-2661	725	1	for	for	ADP
cjgl-2661	725	2	personal	personal	ADJ
cjgl-2661	725	3	income	income	NOUN
cjgl-2661	725	4	tax	tax	NOUN
cjgl-2661	725	5	purposes	purpose	NOUN
cjgl-2661	725	6	,	,	PUNCT
cjgl-2661	725	7	the	the	DET
cjgl-2661	725	8	act	act	NOUN
cjgl-2661	725	9	is	be	AUX
cjgl-2661	725	10	effective	effective	ADJ
cjgl-2661	725	11	for	for	ADP
cjgl-2661	725	12	tax	tax	NOUN
cjgl-2661	725	13	years	year	NOUN
cjgl-2661	725	14	ending	end	VERB
cjgl-2661	725	15	on	on	ADP
cjgl-2661	725	16	or	or	CCONJ
cjgl-2661	725	17	after	after	ADP
cjgl-2661	725	18	july	july	PROPN
cjgl-2661	725	19	24	24	NUM
cjgl-2661	725	20	,	,	PUNCT
cjgl-2661	725	21	2011	2011	NUM
cjgl-2661	725	22	.	.	PUNCT
cjgl-2661	726	1	same	same	ADJ
cjgl-2661	726	2	-	-	PUNCT
cjgl-2661	726	3	sex	sex	NOUN
cjgl-2661	726	4	married	married	ADJ
cjgl-2661	726	5	couples	couple	NOUN
cjgl-2661	726	6	who	who	PRON
cjgl-2661	726	7	are	be	AUX
cjgl-2661	726	8	married	marry	VERB
cjgl-2661	726	9	as	as	ADP
cjgl-2661	726	10	of	of	ADP
cjgl-2661	726	11	december	december	PROPN
cjgl-2661	726	12	31	31	NUM
cjgl-2661	726	13	,	,	PUNCT
cjgl-2661	726	14	2011	2011	NUM
cjgl-2661	726	15	,	,	PUNCT
cjgl-2661	726	16	will	will	AUX
cjgl-2661	726	17	be	be	AUX
cjgl-2661	726	18	considered	consider	VERB
cjgl-2661	726	19	married	married	ADJ
cjgl-2661	726	20	for	for	ADP
cjgl-2661	726	21	the	the	DET
cjgl-2661	726	22	entire	entire	ADJ
cjgl-2661	726	23	year	year	NOUN
cjgl-2661	726	24	.	.	PUNCT
cjgl-2661	727	1	they	they	PRON
cjgl-2661	727	2	must	must	AUX
cjgl-2661	727	3	file	file	VERB
cjgl-2661	727	4	their	their	PRON
cjgl-2661	727	5	returns	return	NOUN
cjgl-2661	727	6	using	use	VERB
cjgl-2661	727	7	a	a	DET
cjgl-2661	727	8	married	married	ADJ
cjgl-2661	727	9	filing	filing	NOUN
cjgl-2661	727	10	status	status	NOUN
cjgl-2661	727	11	starting	start	VERB
cjgl-2661	727	12	in	in	ADP
cjgl-2661	727	13	tax	tax	NOUN
cjgl-2661	727	14	year	year	NOUN
cjgl-2661	727	15	2011	2011	NUM
cjgl-2661	727	16	.	.	PUNCT
cjgl-2661	728	1	the	the	DET
cjgl-2661	728	2	act	act	NOUN
cjgl-2661	728	3	is	be	AUX
cjgl-2661	728	4	not	not	PART
cjgl-2661	728	5	retroactive	retroactive	ADJ
cjgl-2661	728	6	.	.	PUNCT
cjgl-2661	729	1	therefore	therefore	ADV
cjgl-2661	729	2	,	,	PUNCT
cjgl-2661	729	3	a	a	DET
cjgl-2661	729	4	same	same	ADJ
cjgl-2661	729	5	-	-	PUNCT
cjgl-2661	729	6	sex	sex	NOUN
cjgl-2661	729	7	married	married	ADJ
cjgl-2661	729	8	couple	couple	NOUN
cjgl-2661	729	9	who	who	PRON
cjgl-2661	729	10	was	be	AUX
cjgl-2661	729	11	legally	legally	ADV
cjgl-2661	729	12	married	married	ADJ
cjgl-2661	729	13	in	in	ADP
cjgl-2661	729	14	another	another	DET
cjgl-2661	729	15	state	state	NOUN
cjgl-2661	729	16	prior	prior	ADV
cjgl-2661	729	17	to	to	ADP
cjgl-2661	729	18	july	july	PROPN
cjgl-2661	729	19	24	24	NUM
cjgl-2661	729	20	,	,	PUNCT
cjgl-2661	729	21	2011	2011	NUM
cjgl-2661	729	22	,	,	PUNCT
cjgl-2661	729	23	is	be	AUX
cjgl-2661	729	24	not	not	PART
cjgl-2661	729	25	married	marry	VERB
cjgl-2661	729	26	for	for	ADP
cjgl-2661	729	27	new	new	PROPN
cjgl-2661	729	28	york	york	PROPN
cjgl-2661	729	29	tax	tax	NOUN
cjgl-2661	729	30	purposes	purpose	NOUN
cjgl-2661	729	31	until	until	ADP
cjgl-2661	729	32	july	july	PROPN
cjgl-2661	729	33	24	24	NUM
cjgl-2661	729	34	,	,	PUNCT
cjgl-2661	729	35	2011	2011	NUM
cjgl-2661	729	36	,	,	PUNCT
cjgl-2661	729	37	and	and	CCONJ
cjgl-2661	729	38	may	may	AUX
cjgl-2661	729	39	not	not	PART
cjgl-2661	729	40	use	use	VERB
cjgl-2661	729	41	a	a	DET
cjgl-2661	729	42	married	married	ADJ
cjgl-2661	729	43	filing	filing	NOUN
cjgl-2661	729	44	status	status	NOUN
cjgl-2661	729	45	prior	prior	ADV
cjgl-2661	729	46	to	to	ADP
cjgl-2661	729	47	tax	tax	NOUN
cjgl-2661	729	48	year	year	NOUN
cjgl-2661	729	49	2011.128	2011.128	NUM
cjgl-2661	729	50	further	further	ADJ
cjgl-2661	729	51	instructions	instruction	NOUN
cjgl-2661	729	52	posted	post	VERB
cjgl-2661	729	53	on	on	ADP
cjgl-2661	729	54	the	the	DET
cjgl-2661	729	55	department	department	NOUN
cjgl-2661	729	56	's	's	PART
cjgl-2661	729	57	website	website	NOUN
cjgl-2661	729	58	state	state	NOUN
cjgl-2661	729	59	,	,	PUNCT
cjgl-2661	729	60	"	"	PUNCT
cjgl-2661	729	61	do	do	AUX
cjgl-2661	729	62	n't	not	PART
cjgl-2661	729	63	submit	submit	VERB
cjgl-2661	729	64	this	this	DET
cjgl-2661	729	65	federal	federal	NOUN
cjgl-2661	729	66	as	as	ADP
cjgl-2661	729	67	if	if	SCONJ
cjgl-2661	729	68	married	married	ADJ
cjgl-2661	729	69	return	return	NOUN
cjgl-2661	729	70	to	to	ADP
cjgl-2661	729	71	the	the	DET
cjgl-2661	729	72	irs	irs	PROPN
cjgl-2661	729	73	.	.	PUNCT
cjgl-2661	730	1	use	use	VERB
cjgl-2661	730	2	it	it	PRON
cjgl-2661	730	3	only	only	ADV
cjgl-2661	730	4	to	to	PART
cjgl-2661	730	5	complete	complete	VERB
cjgl-2661	730	6	your	your	PRON
cjgl-2661	730	7	new	new	PROPN
cjgl-2661	730	8	york	york	PROPN
cjgl-2661	730	9	return	return	NOUN
cjgl-2661	730	10	and	and	CCONJ
cjgl-2661	730	11	keep	keep	VERB
cjgl-2661	730	12	it	it	PRON
cjgl-2661	730	13	with	with	ADP
cjgl-2661	730	14	your	your	PRON
cjgl-2661	730	15	tax	tax	NOUN
cjgl-2661	730	16	documents	document	NOUN
cjgl-2661	730	17	.	.	PUNCT
cjgl-2661	730	18	"	"	PUNCT
cjgl-2661	731	1	29	29	NUM
cjgl-2661	731	2	in	in	ADP
cjgl-2661	731	3	effect	effect	NOUN
cjgl-2661	731	4	,	,	PUNCT
cjgl-2661	731	5	the	the	DET
cjgl-2661	731	6	department	department	NOUN
cjgl-2661	731	7	presumably	presumably	ADV
cjgl-2661	731	8	considers	consider	VERB
cjgl-2661	731	9	tax	tax	NOUN
cjgl-2661	731	10	law	law	NOUN
cjgl-2661	731	11	§	§	PROPN
cjgl-2661	731	12	651(b)(1	651(b)(1	NUM
cjgl-2661	731	13	)	)	PUNCT
cjgl-2661	731	14	no	no	ADV
cjgl-2661	731	15	longer	long	ADV
cjgl-2661	731	16	in	in	ADP
cjgl-2661	731	17	effect	effect	NOUN
cjgl-2661	731	18	for	for	ADP
cjgl-2661	731	19	same	same	ADJ
cjgl-2661	731	20	-	-	PUNCT
cjgl-2661	731	21	sex	sex	NOUN
cjgl-2661	731	22	married	married	ADJ
cjgl-2661	731	23	couples	couple	NOUN
cjgl-2661	731	24	while	while	SCONJ
cjgl-2661	731	25	doma	doma	NOUN
cjgl-2661	731	26	is	be	AUX
cjgl-2661	731	27	in	in	ADP
cjgl-2661	731	28	existence	existence	NOUN
cjgl-2661	731	29	,	,	PUNCT
cjgl-2661	731	30	but	but	CCONJ
cjgl-2661	731	31	only	only	ADV
cjgl-2661	731	32	prospectively	prospectively	ADV
cjgl-2661	731	33	.	.	PUNCT
cjgl-2661	732	1	in	in	ADP
cjgl-2661	732	2	light	light	NOUN
cjgl-2661	732	3	of	of	ADP
cjgl-2661	732	4	the	the	DET
cjgl-2661	732	5	complete	complete	ADJ
cjgl-2661	732	6	comity	comity	NOUN
cjgl-2661	732	7	afforded	afford	VERB
cjgl-2661	732	8	by	by	ADP
cjgl-2661	732	9	new	new	PROPN
cjgl-2661	732	10	york	york	PROPN
cjgl-2661	732	11	to	to	PART
cjgl-2661	732	12	out	out	ADV
cjgl-2661	732	13	-	-	PUNCT
cjgl-2661	732	14	of	of	ADP
cjgl-2661	732	15	-	-	PUNCT
cjgl-2661	732	16	state	state	NOUN
cjgl-2661	732	17	same	same	ADJ
cjgl-2661	732	18	-	-	PUNCT
cjgl-2661	732	19	sex	sex	NOUN
cjgl-2661	732	20	married	married	ADJ
cjgl-2661	732	21	couples	couple	NOUN
cjgl-2661	732	22	in	in	ADP
cjgl-2661	732	23	all	all	DET
cjgl-2661	732	24	other	other	ADJ
cjgl-2661	732	25	areas	area	NOUN
cjgl-2661	732	26	of	of	ADP
cjgl-2661	732	27	new	new	PROPN
cjgl-2661	732	28	york	york	PROPN
cjgl-2661	732	29	law	law	PROPN
cjgl-2661	732	30	outside	outside	ADP
cjgl-2661	732	31	tax	tax	NOUN
cjgl-2661	732	32	in	in	ADP
cjgl-2661	732	33	the	the	DET
cjgl-2661	732	34	several	several	ADJ
cjgl-2661	732	35	years	year	NOUN
cjgl-2661	732	36	before	before	ADP
cjgl-2661	732	37	2011	2011	NUM
cjgl-2661	732	38	,	,	PUNCT
cjgl-2661	732	39	the	the	DET
cjgl-2661	732	40	authors	author	NOUN
cjgl-2661	732	41	find	find	VERB
cjgl-2661	732	42	this	this	DET
cjgl-2661	732	43	prospective	prospective	ADJ
cjgl-2661	732	44	-	-	PUNCT
cjgl-2661	732	45	only	only	ADV
cjgl-2661	732	46	ignoring	ignore	VERB
cjgl-2661	732	47	of	of	ADP
cjgl-2661	732	48	tax	tax	NOUN
cjgl-2661	732	49	law	law	NOUN
cjgl-2661	732	50	§	§	PROPN
cjgl-2661	732	51	651	651	NUM
cjgl-2661	732	52	(	(	PUNCT
cjgl-2661	732	53	b)(1	b)(1	NOUN
cjgl-2661	732	54	)	)	PUNCT
cjgl-2661	732	55	extremely	extremely	ADV
cjgl-2661	732	56	dubious	dubious	ADJ
cjgl-2661	732	57	.	.	PUNCT
cjgl-2661	733	1	the	the	DET
cjgl-2661	733	2	only	only	ADJ
cjgl-2661	733	3	other	other	ADJ
cjgl-2661	733	4	guidance	guidance	NOUN
cjgl-2661	733	5	for	for	ADP
cjgl-2661	733	6	same	same	ADJ
cjgl-2661	733	7	-	-	PUNCT
cjgl-2661	733	8	sex	sex	NOUN
cjgl-2661	733	9	married	married	ADJ
cjgl-2661	733	10	couples	couple	NOUN
cjgl-2661	733	11	in	in	ADP
cjgl-2661	733	12	the	the	DET
cjgl-2661	733	13	bulletin	bulletin	NOUN
cjgl-2661	733	14	relates	relate	VERB
cjgl-2661	733	15	to	to	ADP
cjgl-2661	733	16	new	new	PROPN
cjgl-2661	733	17	york	york	PROPN
cjgl-2661	733	18	's	's	PART
cjgl-2661	733	19	estate	estate	NOUN
cjgl-2661	733	20	taxes	taxis	NOUN
cjgl-2661	733	21	with	with	ADP
cjgl-2661	733	22	respect	respect	NOUN
cjgl-2661	733	23	to	to	ADP
cjgl-2661	733	24	same	same	ADJ
cjgl-2661	733	25	-	-	PUNCT
cjgl-2661	733	26	sex	sex	NOUN
cjgl-2661	733	27	married	married	ADJ
cjgl-2661	733	28	couples	couple	NOUN
cjgl-2661	733	29	.	.	PUNCT
cjgl-2661	734	1	on	on	ADP
cjgl-2661	734	2	the	the	DET
cjgl-2661	734	3	department	department	NOUN
cjgl-2661	734	4	's	's	PART
cjgl-2661	734	5	128	128	NUM
cjgl-2661	734	6	n.y.s	n.y.s	NOUN
cjgl-2661	734	7	.	.	PUNCT
cjgl-2661	735	1	dep't	dep't	NOUN
cjgl-2661	735	2	of	of	ADP
cjgl-2661	735	3	taxation	taxation	NOUN
cjgl-2661	735	4	&	&	CCONJ
cjgl-2661	735	5	fin	fin	PROPN
cjgl-2661	735	6	.	.	PUNCT
cjgl-2661	735	7	,	,	PUNCT
cjgl-2661	735	8	tech	tech	NOUN
cjgl-2661	735	9	.	.	PUNCT
cjgl-2661	736	1	memo	memo	NOUN
cjgl-2661	736	2	.	.	PUNCT
cjgl-2661	737	1	,	,	PUNCT
cjgl-2661	737	2	marriage	marriage	NOUN
cjgl-2661	737	3	equality	equality	NOUN
cjgl-2661	737	4	act	act	NOUN
cjgl-2661	737	5	i	i	PRON
cjgl-2661	737	6	(	(	PUNCT
cjgl-2661	737	7	july	july	PROPN
cjgl-2661	737	8	29	29	NUM
cjgl-2661	737	9	,	,	PUNCT
cjgl-2661	737	10	2011	2011	NUM
cjgl-2661	737	11	)	)	PUNCT
cjgl-2661	737	12	,	,	PUNCT
cjgl-2661	737	13	available	available	ADJ
cjgl-2661	737	14	at	at	ADP
cjgl-2661	737	15	http://www.tax.ny.gov/pdf/memos/multitax/m11	http://www.tax.ny.gov/pdf/memos/multitax/m11	PROPN
cjgl-2661	737	16	_	_	PROPN
cjgl-2661	737	17	8c_8i_7m_1	8c_8i_7m_1	NUM
cjgl-2661	737	18	mctmt_1r_12s.pdf	mctmt_1r_12s.pdf	NOUN
cjgl-2661	737	19	.	.	PUNCT
cjgl-2661	738	1	129	129	NUM
cjgl-2661	738	2	personal	personal	ADJ
cjgl-2661	738	3	income	income	NOUN
cjgl-2661	738	4	tax	tax	NOUN
cjgl-2661	738	5	information	information	NOUN
cjgl-2661	738	6	for	for	ADP
cjgl-2661	738	7	same	same	ADJ
cjgl-2661	738	8	-	-	PUNCT
cjgl-2661	738	9	sex	sex	NOUN
cjgl-2661	738	10	married	married	ADJ
cjgl-2661	738	11	couples	couple	NOUN
cjgl-2661	738	12	,	,	PUNCT
cjgl-2661	738	13	n.y.s	n.y.s	NOUN
cjgl-2661	738	14	.	.	PUNCT
cjgl-2661	739	1	dep't	dep't	NOUN
cjgl-2661	739	2	of	of	ADP
cjgl-2661	739	3	taxation	taxation	NOUN
cjgl-2661	739	4	&	&	CCONJ
cjgl-2661	739	5	fin	fin	PROPN
cjgl-2661	739	6	.	.	PUNCT
cjgl-2661	740	1	,	,	PUNCT
cjgl-2661	740	2	http://www.tax.ny.gov/pit/pit-mea.htm	http://www.tax.ny.gov/pit/pit-mea.htm	X
cjgl-2661	740	3	(	(	PUNCT
cjgl-2661	740	4	last	last	ADJ
cjgl-2661	740	5	modified	modify	VERB
cjgl-2661	740	6	dec	dec	PROPN
cjgl-2661	740	7	.	.	PROPN
cjgl-2661	740	8	8	8	NUM
cjgl-2661	740	9	,	,	PUNCT
cjgl-2661	740	10	2011	2011	NUM
cjgl-2661	740	11	)	)	PUNCT
cjgl-2661	740	12	.	.	PUNCT
cjgl-2661	741	1	24.1	24.1	NUM
cjgl-2661	741	2	63	63	NUM
cjgl-2661	741	3	columbia	columbia	PROPN
cjgl-2661	741	4	journal	journal	NOUN
cjgl-2661	741	5	of	of	ADP
cjgl-2661	741	6	gender	gender	NOUN
cjgl-2661	741	7	and	and	CCONJ
cjgl-2661	741	8	law	law	NOUN
cjgl-2661	741	9	website	website	NOUN
cjgl-2661	741	10	,	,	PUNCT
cjgl-2661	741	11	however	however	ADV
cjgl-2661	741	12	,	,	PUNCT
cjgl-2661	741	13	it	it	PRON
cjgl-2661	741	14	has	have	AUX
cjgl-2661	741	15	also	also	ADV
cjgl-2661	741	16	posted	post	VERB
cjgl-2661	741	17	brief	brief	ADJ
cjgl-2661	741	18	guidance	guidance	NOUN
cjgl-2661	741	19	to	to	ADP
cjgl-2661	741	20	such	such	ADJ
cjgl-2661	741	21	couples	couple	NOUN
cjgl-2661	741	22	about	about	ADP
cjgl-2661	741	23	the	the	DET
cjgl-2661	741	24	application	application	NOUN
cjgl-2661	741	25	of	of	ADP
cjgl-2661	741	26	the	the	DET
cjgl-2661	741	27	sales	sale	NOUN
cjgl-2661	741	28	tax	tax	NOUN
cjgl-2661	741	29	and	and	CCONJ
cjgl-2661	741	30	a	a	DET
cjgl-2661	741	31	commuter	commuter	NOUN
cjgl-2661	741	32	tax	tax	NOUN
cjgl-2661	741	33	,	,	PUNCT
cjgl-2661	741	34	as	as	ADV
cjgl-2661	741	35	well	well	ADV
cjgl-2661	741	36	as	as	ADP
cjgl-2661	741	37	guidance	guidance	NOUN
cjgl-2661	741	38	to	to	ADP
cjgl-2661	741	39	employers	employer	NOUN
cjgl-2661	741	40	that	that	PRON
cjgl-2661	741	41	provides	provide	VERB
cjgl-2661	741	42	the	the	DET
cjgl-2661	741	43	following	follow	VERB
cjgl-2661	741	44	instructions	instruction	NOUN
cjgl-2661	741	45	:	:	PUNCT
cjgl-2661	741	46	"	"	PUNCT
cjgl-2661	741	47	you	you	PRON
cjgl-2661	741	48	do	do	AUX
cjgl-2661	741	49	n't	not	PART
cjgl-2661	741	50	need	need	VERB
cjgl-2661	741	51	to	to	PART
cjgl-2661	741	52	withhold	withhold	VERB
cjgl-2661	741	53	tax	tax	NOUN
cjgl-2661	741	54	for	for	ADP
cjgl-2661	741	55	new	new	PROPN
cjgl-2661	741	56	york	york	PROPN
cjgl-2661	741	57	state	state	PROPN
cjgl-2661	741	58	,	,	PUNCT
cjgl-2661	741	59	new	new	PROPN
cjgl-2661	741	60	york	york	PROPN
cjgl-2661	741	61	city	city	PROPN
cjgl-2661	741	62	,	,	PUNCT
cjgl-2661	741	63	or	or	CCONJ
cjgl-2661	741	64	yonkers	yonker	NOUN
cjgl-2661	741	65	income	income	NOUN
cjgl-2661	741	66	tax	tax	NOUN
cjgl-2661	741	67	purposes	purpose	NOUN
cjgl-2661	741	68	on	on	ADP
cjgl-2661	741	69	the	the	DET
cjgl-2661	741	70	value	value	NOUN
cjgl-2661	741	71	of	of	ADP
cjgl-2661	741	72	certain	certain	ADJ
cjgl-2661	741	73	benefits	benefit	NOUN
cjgl-2661	741	74	(	(	PUNCT
cjgl-2661	741	75	e.g.	e.g.	ADV
cjgl-2661	741	76	health	health	NOUN
cjgl-2661	741	77	benefits	benefit	NOUN
cjgl-2661	741	78	that	that	PRON
cjgl-2661	741	79	are	be	AUX
cjgl-2661	741	80	treated	treat	VERB
cjgl-2661	741	81	as	as	ADP
cjgl-2661	741	82	domestic	domestic	ADJ
cjgl-2661	741	83	partner	partner	NOUN
cjgl-2661	741	84	health	health	NOUN
cjgl-2661	741	85	benefits	benefit	NOUN
cjgl-2661	741	86	for	for	ADP
cjgl-2661	741	87	federal	federal	ADJ
cjgl-2661	741	88	tax	tax	NOUN
cjgl-2661	741	89	purposes	purpose	NOUN
cjgl-2661	741	90	)	)	PUNCT
cjgl-2661	741	91	,	,	PUNCT
cjgl-2661	741	92	even	even	ADV
cjgl-2661	741	93	though	though	SCONJ
cjgl-2661	741	94	it	it	PRON
cjgl-2661	741	95	's	be	AUX
cjgl-2661	741	96	subject	subject	ADJ
cjgl-2661	741	97	to	to	ADP
cjgl-2661	741	98	federal	federal	ADJ
cjgl-2661	741	99	withholding	withholding	NOUN
cjgl-2661	741	100	.	.	PUNCT
cjgl-2661	742	1	""o	""o	PUNCT
cjgl-2661	743	1	the	the	DET
cjgl-2661	743	2	new	new	PROPN
cjgl-2661	743	3	york	york	PROPN
cjgl-2661	743	4	form	form	NOUN
cjgl-2661	743	5	it-201	it-201	NOUN
cjgl-2661	743	6	for	for	ADP
cjgl-2661	743	7	residents	resident	NOUN
cjgl-2661	743	8	contains	contain	VERB
cjgl-2661	743	9	no	no	DET
cjgl-2661	743	10	special	special	ADJ
cjgl-2661	743	11	entries	entry	NOUN
cjgl-2661	743	12	for	for	ADP
cjgl-2661	743	13	same	same	ADJ
cjgl-2661	743	14	-	-	PUNCT
cjgl-2661	743	15	sex	sex	NOUN
cjgl-2661	743	16	couples	couple	NOUN
cjgl-2661	743	17	.	.	PUNCT
cjgl-2661	743	18	'	'	PUNCT
cjgl-2661	744	1	"	"	PUNCT
cjgl-2661	744	2	'	'	PUNCT
cjgl-2661	744	3	however	however	ADV
cjgl-2661	744	4	,	,	PUNCT
cjgl-2661	744	5	there	there	PRON
cjgl-2661	744	6	is	be	VERB
cjgl-2661	744	7	an	an	DET
cjgl-2661	744	8	item	item	NOUN
cjgl-2661	744	9	g	g	NOUN
cjgl-2661	744	10	on	on	ADP
cjgl-2661	744	11	the	the	DET
cjgl-2661	744	12	face	face	NOUN
cjgl-2661	744	13	of	of	ADP
cjgl-2661	744	14	the	the	DET
cjgl-2661	744	15	return	return	NOUN
cjgl-2661	744	16	where	where	SCONJ
cjgl-2661	744	17	taxpayers	taxpayer	NOUN
cjgl-2661	744	18	are	be	AUX
cjgl-2661	744	19	instructed	instruct	VERB
cjgl-2661	744	20	to	to	PART
cjgl-2661	744	21	indicate	indicate	VERB
cjgl-2661	744	22	one	one	NUM
cjgl-2661	744	23	or	or	CCONJ
cjgl-2661	744	24	more	more	ADJ
cjgl-2661	744	25	of	of	ADP
cjgl-2661	744	26	nine	nine	NUM
cjgl-2661	744	27	special	special	ADJ
cjgl-2661	744	28	"	"	PUNCT
cjgl-2661	744	29	conditions	condition	NOUN
cjgl-2661	744	30	.	.	PUNCT
cjgl-2661	745	1	"'12	"'12	NOUN
cjgl-2661	745	2	one	one	NUM
cjgl-2661	745	3	of	of	ADP
cjgl-2661	745	4	those	those	DET
cjgl-2661	745	5	"	"	PUNCT
cjgl-2661	745	6	conditions	condition	NOUN
cjgl-2661	745	7	"	"	PUNCT
cjgl-2661	745	8	is	be	AUX
cjgl-2661	745	9	now	now	ADV
cjgl-2661	745	10	code	code	NOUN
cjgl-2661	745	11	m3	m3	PROPN
cjgl-2661	745	12	(	(	PUNCT
cjgl-2661	745	13	same	same	ADJ
cjgl-2661	745	14	-	-	PUNCT
cjgl-2661	745	15	sex	sex	NOUN
cjgl-2661	745	16	married	married	ADJ
cjgl-2661	745	17	spouses	spouse	NOUN
cjgl-2661	745	18	)	)	PUNCT
cjgl-2661	745	19	.	.	PUNCT
cjgl-2661	746	1	with	with	ADP
cjgl-2661	746	2	respect	respect	NOUN
cjgl-2661	746	3	to	to	ADP
cjgl-2661	746	4	this	this	DET
cjgl-2661	746	5	condition	condition	NOUN
cjgl-2661	746	6	,	,	PUNCT
cjgl-2661	746	7	the	the	DET
cjgl-2661	746	8	instructions	instruction	NOUN
cjgl-2661	746	9	state	state	VERB
cjgl-2661	746	10	that	that	SCONJ
cjgl-2661	746	11	you	you	PRON
cjgl-2661	746	12	should	should	AUX
cjgl-2661	746	13	"	"	PUNCT
cjgl-2661	746	14	[	[	PUNCT
cjgl-2661	746	15	e]nter	e]nter	VERB
cjgl-2661	746	16	this	this	DET
cjgl-2661	746	17	code	code	NOUN
cjgl-2661	746	18	if	if	SCONJ
cjgl-2661	746	19	you	you	PRON
cjgl-2661	746	20	are	be	AUX
cjgl-2661	746	21	required	require	VERB
cjgl-2661	746	22	to	to	PART
cjgl-2661	746	23	use	use	VERB
cjgl-2661	746	24	a	a	DET
cjgl-2661	746	25	married	married	ADJ
cjgl-2661	746	26	filing	filing	NOUN
cjgl-2661	746	27	status	status	NOUN
cjgl-2661	746	28	on	on	ADP
cjgl-2661	746	29	your	your	PRON
cjgl-2661	746	30	new	new	PROPN
cjgl-2661	746	31	york	york	PROPN
cjgl-2661	746	32	return	return	NOUN
cjgl-2661	746	33	and	and	CCONJ
cjgl-2661	746	34	you	you	PRON
cjgl-2661	746	35	could	could	AUX
cjgl-2661	746	36	not	not	PART
cjgl-2661	746	37	file	file	VERB
cjgl-2661	746	38	your	your	PRON
cjgl-2661	746	39	federal	federal	ADJ
cjgl-2661	746	40	return	return	NOUN
cjgl-2661	746	41	using	use	VERB
cjgl-2661	746	42	a	a	DET
cjgl-2661	746	43	married	married	ADJ
cjgl-2661	746	44	filing	filing	NOUN
cjgl-2661	746	45	status	status	NOUN
cjgl-2661	746	46	.	.	PUNCT
cjgl-2661	746	47	"	"	PUNCT
cjgl-2661	746	48	'	'	PUNCT
cjgl-2661	746	49	further	far	ADV
cjgl-2661	746	50	,	,	PUNCT
cjgl-2661	746	51	the	the	DET
cjgl-2661	746	52	instructions	instruction	NOUN
cjgl-2661	746	53	to	to	ADP
cjgl-2661	746	54	the	the	DET
cjgl-2661	746	55	form	form	NOUN
cjgl-2661	746	56	it-201	it-201	NOUN
cjgl-2661	746	57	warn	warn	VERB
cjgl-2661	746	58	that	that	SCONJ
cjgl-2661	746	59	"	"	PUNCT
cjgl-2661	746	60	[	[	X
cjgl-2661	746	61	a]ny	a]ny	NUM
cjgl-2661	746	62	reference	reference	NOUN
cjgl-2661	746	63	in	in	ADP
cjgl-2661	746	64	these	these	DET
cjgl-2661	746	65	instructions	instruction	NOUN
cjgl-2661	746	66	(	(	PUNCT
cjgl-2661	746	67	and	and	CCONJ
cjgl-2661	746	68	in	in	ADP
cjgl-2661	746	69	any	any	DET
cjgl-2661	746	70	supporting	support	VERB
cjgl-2661	746	71	credit	credit	NOUN
cjgl-2661	746	72	forms	form	NOUN
cjgl-2661	746	73	and	and	CCONJ
cjgl-2661	746	74	other	other	ADJ
cjgl-2661	746	75	attachments	attachment	NOUN
cjgl-2661	746	76	to	to	ADP
cjgl-2661	746	77	your	your	PRON
cjgl-2661	746	78	new	new	PROPN
cjgl-2661	746	79	york	york	PROPN
cjgl-2661	746	80	return	return	PROPN
cjgl-2661	746	81	)	)	PUNCT
cjgl-2661	746	82	to	to	ADP
cjgl-2661	746	83	your	your	PRON
cjgl-2661	746	84	federal	federal	ADJ
cjgl-2661	746	85	return	return	NOUN
cjgl-2661	746	86	,	,	PUNCT
cjgl-2661	746	87	federal	federal	ADJ
cjgl-2661	746	88	amount	amount	NOUN
cjgl-2661	746	89	,	,	PUNCT
cjgl-2661	746	90	federal	federal	ADJ
cjgl-2661	746	91	credit	credit	NOUN
cjgl-2661	746	92	claimed	claim	VERB
cjgl-2661	746	93	,	,	PUNCT
cjgl-2661	746	94	etc	etc	X
cjgl-2661	746	95	.	.	X
cjgl-2661	746	96	,	,	PUNCT
cjgl-2661	746	97	refers	refer	VERB
cjgl-2661	746	98	to	to	ADP
cjgl-2661	746	99	your	your	PRON
cjgl-2661	746	100	federal	federal	ADJ
cjgl-2661	746	101	as	as	ADP
cjgl-2661	746	102	-	-	PUNCT
cjgl-2661	746	103	if	if	ADV
cjgl-2661	746	104	-	-	PUNCT
cjgl-2661	746	105	married	married	ADJ
cjgl-2661	746	106	return	return	NOUN
cjgl-2661	746	107	.	.	PUNCT
cjgl-2661	747	1	"	"	PUNCT
cjgl-2661	747	2	'	'	PUNCT
cjgl-2661	747	3	34	34	NUM
cjgl-2661	747	4	the	the	DET
cjgl-2661	747	5	instructions	instruction	NOUN
cjgl-2661	747	6	,	,	PUNCT
cjgl-2661	747	7	however	however	ADV
cjgl-2661	747	8	,	,	PUNCT
cjgl-2661	747	9	do	do	AUX
cjgl-2661	747	10	not	not	PART
cjgl-2661	747	11	explain	explain	VERB
cjgl-2661	747	12	any	any	PRON
cjgl-2661	747	13	of	of	ADP
cjgl-2661	747	14	the	the	DET
cjgl-2661	747	15	many	many	ADJ
cjgl-2661	747	16	adjustments	adjustment	NOUN
cjgl-2661	747	17	to	to	ADP
cjgl-2661	747	18	federal	federal	ADJ
cjgl-2661	747	19	income	income	NOUN
cjgl-2661	747	20	that	that	PRON
cjgl-2661	747	21	are	be	AUX
cjgl-2661	747	22	necessitated	necessitate	VERB
cjgl-2661	747	23	by	by	ADP
cjgl-2661	747	24	virtue	virtue	NOUN
cjgl-2661	747	25	of	of	ADP
cjgl-2661	747	26	the	the	DET
cjgl-2661	747	27	differing	differ	VERB
cjgl-2661	747	28	filing	filing	NOUN
cjgl-2661	747	29	statuses	status	NOUN
cjgl-2661	747	30	for	for	ADP
cjgl-2661	747	31	federal	federal	ADJ
cjgl-2661	747	32	and	and	CCONJ
cjgl-2661	747	33	new	new	PROPN
cjgl-2661	747	34	york	york	PROPN
cjgl-2661	747	35	purposes	purpose	NOUN
cjgl-2661	747	36	.	.	PUNCT
cjgl-2661	748	1	i.	i.	PROPN
cjgl-2661	748	2	california	california	PROPN
cjgl-2661	748	3	in	in	ADP
cjgl-2661	748	4	1999	1999	NUM
cjgl-2661	748	5	,	,	PUNCT
cjgl-2661	748	6	california	california	PROPN
cjgl-2661	748	7	enacted	enact	VERB
cjgl-2661	748	8	domestic	domestic	ADJ
cjgl-2661	748	9	partnerships	partnership	NOUN
cjgl-2661	748	10	for	for	ADP
cjgl-2661	748	11	same	same	ADJ
cjgl-2661	748	12	-	-	PUNCT
cjgl-2661	748	13	sex	sex	NOUN
cjgl-2661	748	14	couples	couple	NOUN
cjgl-2661	748	15	who	who	PRON
cjgl-2661	748	16	were	be	AUX
cjgl-2661	748	17	both	both	PRON
cjgl-2661	748	18	at	at	ADV
cjgl-2661	748	19	least	least	ADV
cjgl-2661	748	20	eighteen	eighteen	NUM
cjgl-2661	748	21	years	year	NOUN
cjgl-2661	748	22	of	of	ADP
cjgl-2661	748	23	age	age	NOUN
cjgl-2661	748	24	and	and	CCONJ
cjgl-2661	748	25	different	different	ADJ
cjgl-2661	748	26	-	-	PUNCT
cjgl-2661	748	27	sex	sex	NOUN
cjgl-2661	748	28	couples	couple	NOUN
cjgl-2661	748	29	who	who	PRON
cjgl-2661	748	30	were	be	AUX
cjgl-2661	748	31	both	both	PRON
cjgl-2661	748	32	at	at	ADV
cjgl-2661	748	33	least	least	ADJ
cjgl-2661	748	34	sixty	sixty	NUM
cjgl-2661	748	35	-	-	PUNCT
cjgl-2661	748	36	two	two	NUM
cjgl-2661	748	37	years	year	NOUN
cjgl-2661	748	38	of	of	ADP
cjgl-2661	748	39	age	age	NOUN
cjgl-2661	748	40	.	.	PUNCT
cjgl-2661	749	1	the	the	DET
cjgl-2661	749	2	legislation	legislation	NOUN
cjgl-2661	749	3	did	do	AUX
cjgl-2661	749	4	not	not	PART
cjgl-2661	749	5	,	,	PUNCT
cjgl-2661	749	6	however	however	ADV
cjgl-2661	749	7	,	,	PUNCT
cjgl-2661	749	8	provide	provide	VERB
cjgl-2661	749	9	for	for	ADP
cjgl-2661	749	10	such	such	ADJ
cjgl-2661	749	11	domestic	domestic	ADJ
cjgl-2661	749	12	partners	partner	NOUN
cjgl-2661	749	13	to	to	PART
cjgl-2661	749	14	have	have	VERB
cjgl-2661	749	15	all	all	DET
cjgl-2661	749	16	the	the	DET
cjgl-2661	749	17	rights	right	NOUN
cjgl-2661	749	18	of	of	ADP
cjgl-2661	749	19	married	married	ADJ
cjgl-2661	749	20	couples	couple	NOUN
cjgl-2661	749	21	.	.	PUNCT
cjgl-2661	749	22	'	'	PUNCT
cjgl-2661	750	1	for	for	ADP
cjgl-2661	750	2	example	example	NOUN
cjgl-2661	750	3	,	,	PUNCT
cjgl-2661	750	4	the	the	DET
cjgl-2661	750	5	law	law	NOUN
cjgl-2661	750	6	enacted	enact	VERB
cjgl-2661	750	7	california	california	PROPN
cjgl-2661	750	8	family	family	PROPN
cjgl-2661	750	9	code	code	NOUN
cjgl-2661	750	10	§	§	PROPN
cjgl-2661	750	11	299.5	299.5	NUM
cjgl-2661	750	12	,	,	PUNCT
cjgl-2661	750	13	which	which	PRON
cjgl-2661	750	14	provided	provide	VERB
cjgl-2661	750	15	,	,	PUNCT
cjgl-2661	750	16	in	in	ADP
cjgl-2661	750	17	part	part	NOUN
cjgl-2661	750	18	:	:	PUNCT
cjgl-2661	750	19	130	130	NUM
cjgl-2661	750	20	withholding	withholding	NOUN
cjgl-2661	750	21	tax	tax	NOUN
cjgl-2661	750	22	information	information	NOUN
cjgl-2661	750	23	regarding	regard	VERB
cjgl-2661	750	24	same	same	ADJ
cjgl-2661	750	25	-	-	PUNCT
cjgl-2661	750	26	sex	sex	NOUN
cjgl-2661	750	27	married	married	ADJ
cjgl-2661	750	28	employees	employee	NOUN
cjgl-2661	750	29	,	,	PUNCT
cjgl-2661	750	30	n.y.s	n.y.s	NOUN
cjgl-2661	750	31	.	.	PUNCT
cjgl-2661	751	1	dep't	dep't	NOUN
cjgl-2661	751	2	of	of	ADP
cjgl-2661	751	3	taxation	taxation	NOUN
cjgl-2661	751	4	&	&	CCONJ
cjgl-2661	751	5	fin	fin	PROPN
cjgl-2661	751	6	.	.	PUNCT
cjgl-2661	751	7	,	,	PUNCT
cjgl-2661	751	8	http://www.tax.ny.gov/pit/withholding	http://www.tax.ny.gov/pit/withholde	VERB
cjgl-2661	751	9	mea.htm	mea.htm	PROPN
cjgl-2661	751	10	(	(	PUNCT
cjgl-2661	751	11	last	last	ADJ
cjgl-2661	751	12	modified	modify	VERB
cjgl-2661	751	13	sept	sept	PROPN
cjgl-2661	751	14	.	.	PROPN
cjgl-2661	751	15	8	8	NUM
cjgl-2661	751	16	,	,	PUNCT
cjgl-2661	751	17	2011	2011	NUM
cjgl-2661	751	18	)	)	PUNCT
cjgl-2661	751	19	.	.	PUNCT
cjgl-2661	752	1	131	131	NUM
cjgl-2661	752	2	n.y.s	n.y.s	NOUN
cjgl-2661	752	3	.	.	PUNCT
cjgl-2661	753	1	dep't	dep't	NOUN
cjgl-2661	753	2	of	of	ADP
cjgl-2661	753	3	taxation	taxation	NOUN
cjgl-2661	753	4	&	&	CCONJ
cjgl-2661	753	5	fin	fin	PROPN
cjgl-2661	753	6	.	.	PROPN
cjgl-2661	753	7	,	,	PUNCT
cjgl-2661	753	8	2011	2011	NUM
cjgl-2661	753	9	resident	resident	ADJ
cjgl-2661	753	10	income	income	NOUN
cjgl-2661	753	11	tax	tax	NOUN
cjgl-2661	753	12	return	return	NOUN
cjgl-2661	753	13	form	form	NOUN
cjgl-2661	753	14	it-201	it-201	NOUN
cjgl-2661	753	15	(	(	PUNCT
cjgl-2661	753	16	2011	2011	NUM
cjgl-2661	753	17	)	)	PUNCT
cjgl-2661	753	18	,	,	PUNCT
cjgl-2661	753	19	available	available	ADJ
cjgl-2661	753	20	at	at	ADP
cjgl-2661	753	21	http://www.tax.ny.gov/pdf/current-forms/it/it201	http://www.tax.ny.gov/pdf/current-forms/it/it201	ADJ
cjgl-2661	753	22	fill	fill	NOUN
cjgl-2661	753	23	in.pdf	in.pdf	PROPN
cjgl-2661	753	24	.	.	PUNCT
cjgl-2661	754	1	132	132	NUM
cjgl-2661	755	1	i	i	PRON
cjgl-2661	755	2	d.	d.	PROPN
cjgl-2661	755	3	at	at	ADP
cjgl-2661	755	4	1	1	NUM
cjgl-2661	755	5	.	.	X
cjgl-2661	755	6	133	133	NUM
cjgl-2661	755	7	n.y.s	n.y.s	NOUN
cjgl-2661	755	8	.	.	PUNCT
cjgl-2661	756	1	dep't	dep't	NOUN
cjgl-2661	756	2	of	of	ADP
cjgl-2661	756	3	taxation	taxation	NOUN
cjgl-2661	756	4	&	&	CCONJ
cjgl-2661	756	5	fin	fin	PROPN
cjgl-2661	756	6	.	.	PROPN
cjgl-2661	756	7	,	,	PUNCT
cjgl-2661	756	8	2011	2011	NUM
cjgl-2661	756	9	instructions	instruction	NOUN
cjgl-2661	756	10	for	for	ADP
cjgl-2661	756	11	form	form	NOUN
cjgl-2661	756	12	it-201	it-201	NOUN
cjgl-2661	756	13	,	,	PUNCT
cjgl-2661	756	14	at	at	ADP
cjgl-2661	756	15	14	14	NUM
cjgl-2661	756	16	(	(	PUNCT
cjgl-2661	756	17	2011	2011	NUM
cjgl-2661	756	18	)	)	PUNCT
cjgl-2661	756	19	,	,	PUNCT
cjgl-2661	756	20	available	available	ADJ
cjgl-2661	756	21	at	at	ADP
cjgl-2661	756	22	http://	http://	PROPN
cjgl-2661	756	23	www.tax.ny.gov/pdf/201	www.tax.ny.gov/pdf/201	AUX
cjgl-2661	757	1	i	i	PRON
cjgl-2661	757	2	/inc	/inc	PUNCT
cjgl-2661	757	3	/	/	SYM
cjgl-2661	757	4	it20i	it20i	X
cjgl-2661	757	5	i_2011	i_2011	PROPN
cjgl-2661	757	6	.pdf	.pdf	PROPN
cjgl-2661	757	7	.	.	PUNCT
cjgl-2661	758	1	134	134	NUM
cjgl-2661	759	1	i	i	PRON
cjgl-2661	759	2	d.	d.	NOUN
cjgl-2661	759	3	at	at	ADP
cjgl-2661	759	4	5	5	NUM
cjgl-2661	759	5	.	.	SYM
cjgl-2661	759	6	135	135	NUM
cjgl-2661	759	7	act	act	NOUN
cjgl-2661	759	8	of	of	ADP
cjgl-2661	759	9	oct	oct	PROPN
cjgl-2661	759	10	.	.	PROPN
cjgl-2661	759	11	10	10	NUM
cjgl-2661	759	12	.	.	PUNCT
cjgl-2661	759	13	1999	1999	NUM
cjgl-2661	759	14	.	.	PUNCT
cjgl-2661	760	1	1999	1999	NUM
cjgl-2661	760	2	cal	cal	NOUN
cjgl-2661	760	3	.	.	PUNCT
cjgl-2661	761	1	stat	stat	PROPN
cjgl-2661	761	2	.	.	PUNCT
cjgl-2661	762	1	ch	ch	NOUN
cjgl-2661	762	2	.	.	PROPN
cjgl-2661	762	3	588	588	NUM
cjgl-2661	762	4	,	,	PUNCT
cjgl-2661	762	5	§	§	PROPN
cjgl-2661	762	6	2	2	NUM
cjgl-2661	762	7	(	(	PUNCT
cjgl-2661	762	8	codified	codify	VERB
cjgl-2661	762	9	at	at	ADP
cjgl-2661	762	10	cal	cal	PROPN
cjgl-2661	762	11	.	.	PUNCT
cjgl-2661	763	1	fam	fam	AUX
cjgl-2661	763	2	.	.	PUNCT
cjgl-2661	763	3	code	code	PROPN
cjgl-2661	763	4	§	§	PROPN
cjgl-2661	763	5	297(a	297(a	PROPN
cjgl-2661	763	6	)	)	PUNCT
cjgl-2661	763	7	)	)	PUNCT
cjgl-2661	764	1	(	(	PUNCT
cjgl-2661	764	2	west	west	NOUN
cjgl-2661	764	3	2012	2012	NUM
cjgl-2661	764	4	)	)	PUNCT
cjgl-2661	764	5	.	.	PUNCT
cjgl-2661	765	1	64	64	NUM
cjgl-2661	765	2	24.1	24.1	NUM
cjgl-2661	765	3	columbia	columbia	PROPN
cjgl-2661	765	4	journal	journal	NOUN
cjgl-2661	765	5	of	of	ADP
cjgl-2661	765	6	gender	gender	NOUN
cjgl-2661	765	7	and	and	CCONJ
cjgl-2661	765	8	law	law	NOUN
cjgl-2661	765	9	(	(	PUNCT
cjgl-2661	765	10	d	d	X
cjgl-2661	765	11	)	)	PUNCT
cjgl-2661	765	12	the	the	DET
cjgl-2661	765	13	filing	filing	NOUN
cjgl-2661	765	14	of	of	ADP
cjgl-2661	765	15	a	a	DET
cjgl-2661	765	16	declaration	declaration	NOUN
cjgl-2661	765	17	of	of	ADP
cjgl-2661	765	18	domestic	domestic	ADJ
cjgl-2661	765	19	partnership	partnership	NOUN
cjgl-2661	765	20	pursuant	pursuant	ADJ
cjgl-2661	765	21	to	to	ADP
cjgl-2661	765	22	this	this	DET
cjgl-2661	765	23	division	division	NOUN
cjgl-2661	765	24	shall	shall	AUX
cjgl-2661	765	25	not	not	PART
cjgl-2661	765	26	,	,	PUNCT
cjgl-2661	765	27	in	in	ADP
cjgl-2661	765	28	and	and	CCONJ
cjgl-2661	765	29	of	of	ADP
cjgl-2661	765	30	itself	itself	PRON
cjgl-2661	765	31	,	,	PUNCT
cjgl-2661	765	32	create	create	VERB
cjgl-2661	765	33	any	any	DET
cjgl-2661	765	34	interest	interest	NOUN
cjgl-2661	765	35	in	in	ADP
cjgl-2661	765	36	,	,	PUNCT
cjgl-2661	765	37	or	or	CCONJ
cjgl-2661	765	38	rights	right	NOUN
cjgl-2661	765	39	to	to	ADP
cjgl-2661	765	40	,	,	PUNCT
cjgl-2661	766	1	any	any	DET
cjgl-2661	766	2	property	property	NOUN
cjgl-2661	766	3	,	,	PUNCT
cjgl-2661	766	4	real	real	ADJ
cjgl-2661	766	5	or	or	CCONJ
cjgl-2661	766	6	personal	personal	ADJ
cjgl-2661	766	7	,	,	PUNCT
cjgl-2661	766	8	owned	own	VERB
cjgl-2661	766	9	by	by	ADP
cjgl-2661	766	10	one	one	NUM
cjgl-2661	766	11	partner	partner	NOUN
cjgl-2661	766	12	in	in	ADP
cjgl-2661	766	13	the	the	DET
cjgl-2661	766	14	other	other	ADJ
cjgl-2661	766	15	partner	partner	NOUN
cjgl-2661	766	16	,	,	PUNCT
cjgl-2661	766	17	including	include	VERB
cjgl-2661	766	18	,	,	PUNCT
cjgl-2661	766	19	but	but	CCONJ
cjgl-2661	766	20	not	not	PART
cjgl-2661	766	21	limited	limit	VERB
cjgl-2661	766	22	to	to	ADP
cjgl-2661	766	23	,	,	PUNCT
cjgl-2661	766	24	rights	right	NOUN
cjgl-2661	766	25	similar	similar	ADJ
cjgl-2661	766	26	to	to	ADP
cjgl-2661	766	27	community	community	NOUN
cjgl-2661	766	28	property	property	NOUN
cjgl-2661	766	29	or	or	CCONJ
cjgl-2661	766	30	quasi	quasi	ADJ
cjgl-2661	766	31	-	-	ADJ
cjgl-2661	766	32	community	community	NOUN
cjgl-2661	766	33	property	property	NOUN
cjgl-2661	766	34	.	.	PUNCT
cjgl-2661	767	1	(	(	PUNCT
cjgl-2661	767	2	e	e	X
cjgl-2661	767	3	)	)	PUNCT
cjgl-2661	767	4	any	any	DET
cjgl-2661	767	5	property	property	NOUN
cjgl-2661	767	6	or	or	CCONJ
cjgl-2661	767	7	interest	interest	NOUN
cjgl-2661	767	8	acquired	acquire	VERB
cjgl-2661	767	9	by	by	ADP
cjgl-2661	767	10	the	the	DET
cjgl-2661	767	11	partners	partner	NOUN
cjgl-2661	767	12	during	during	ADP
cjgl-2661	767	13	the	the	DET
cjgl-2661	767	14	domestic	domestic	ADJ
cjgl-2661	767	15	partnership	partnership	NOUN
cjgl-2661	767	16	where	where	SCONJ
cjgl-2661	767	17	title	title	NOUN
cjgl-2661	767	18	is	be	AUX
cjgl-2661	767	19	shared	share	VERB
cjgl-2661	767	20	shall	shall	AUX
cjgl-2661	767	21	be	be	AUX
cjgl-2661	767	22	held	hold	VERB
cjgl-2661	767	23	by	by	ADP
cjgl-2661	767	24	the	the	DET
cjgl-2661	767	25	partners	partner	NOUN
cjgl-2661	767	26	in	in	ADP
cjgl-2661	767	27	proportion	proportion	NOUN
cjgl-2661	767	28	of	of	ADP
cjgl-2661	767	29	interest	interest	NOUN
cjgl-2661	767	30	assigned	assign	VERB
cjgl-2661	767	31	to	to	ADP
cjgl-2661	767	32	each	each	DET
cjgl-2661	767	33	partner	partner	NOUN
cjgl-2661	767	34	at	at	ADP
cjgl-2661	767	35	the	the	DET
cjgl-2661	767	36	time	time	NOUN
cjgl-2661	767	37	the	the	DET
cjgl-2661	767	38	property	property	NOUN
cjgl-2661	767	39	or	or	CCONJ
cjgl-2661	767	40	interest	interest	NOUN
cjgl-2661	767	41	was	be	AUX
cjgl-2661	767	42	acquired	acquire	VERB
cjgl-2661	767	43	unless	unless	SCONJ
cjgl-2661	767	44	otherwise	otherwise	ADV
cjgl-2661	767	45	expressly	expressly	ADV
cjgl-2661	767	46	agreed	agree	VERB
cjgl-2661	767	47	in	in	ADP
cjgl-2661	767	48	writing	writing	NOUN
cjgl-2661	767	49	by	by	ADP
cjgl-2661	767	50	both	both	DET
cjgl-2661	767	51	parties	party	NOUN
cjgl-2661	767	52	.	.	PUNCT
cjgl-2661	768	1	"	"	PUNCT
cjgl-2661	768	2	'	'	PUNCT
cjgl-2661	768	3	with	with	ADP
cjgl-2661	768	4	respect	respect	NOUN
cjgl-2661	768	5	to	to	ADP
cjgl-2661	768	6	income	income	NOUN
cjgl-2661	768	7	taxes	taxis	NOUN
cjgl-2661	768	8	,	,	PUNCT
cjgl-2661	768	9	the	the	DET
cjgl-2661	768	10	then	then	ADV
cjgl-2661	768	11	-	-	PUNCT
cjgl-2661	768	12	new	new	ADJ
cjgl-2661	768	13	law	law	NOUN
cjgl-2661	768	14	,	,	PUNCT
cjgl-2661	768	15	california	california	PROPN
cjgl-2661	768	16	family	family	PROPN
cjgl-2661	768	17	code	code	PROPN
cjgl-2661	768	18	§	§	PROPN
cjgl-2661	768	19	299.5(f	299.5(f	PROPN
cjgl-2661	768	20	)	)	PUNCT
cjgl-2661	768	21	,	,	PUNCT
cjgl-2661	768	22	precluded	preclude	VERB
cjgl-2661	768	23	registered	register	VERB
cjgl-2661	768	24	domestic	domestic	ADJ
cjgl-2661	768	25	partners	partner	NOUN
cjgl-2661	768	26	from	from	ADP
cjgl-2661	768	27	being	be	AUX
cjgl-2661	768	28	treated	treat	VERB
cjgl-2661	768	29	as	as	ADP
cjgl-2661	768	30	married	married	ADJ
cjgl-2661	768	31	in	in	ADP
cjgl-2661	768	32	the	the	DET
cjgl-2661	768	33	following	follow	VERB
cjgl-2661	768	34	manner	manner	NOUN
cjgl-2661	768	35	:	:	PUNCT
cjgl-2661	768	36	"	"	PUNCT
cjgl-2661	768	37	the	the	DET
cjgl-2661	768	38	formation	formation	NOUN
cjgl-2661	768	39	of	of	ADP
cjgl-2661	768	40	a	a	DET
cjgl-2661	768	41	domestic	domestic	ADJ
cjgl-2661	768	42	partnership	partnership	NOUN
cjgl-2661	768	43	under	under	ADP
cjgl-2661	768	44	this	this	DET
cjgl-2661	768	45	division	division	NOUN
cjgl-2661	768	46	shall	shall	AUX
cjgl-2661	768	47	not	not	PART
cjgl-2661	768	48	change	change	VERB
cjgl-2661	768	49	the	the	DET
cjgl-2661	768	50	individual	individual	ADJ
cjgl-2661	768	51	income	income	NOUN
cjgl-2661	768	52	or	or	CCONJ
cjgl-2661	768	53	estate	estate	NOUN
cjgl-2661	768	54	tax	tax	NOUN
cjgl-2661	768	55	liability	liability	NOUN
cjgl-2661	768	56	of	of	ADP
cjgl-2661	768	57	each	each	DET
cjgl-2661	768	58	domestic	domestic	ADJ
cjgl-2661	768	59	partner	partner	NOUN
cjgl-2661	768	60	prior	prior	ADV
cjgl-2661	768	61	to	to	ADP
cjgl-2661	768	62	and	and	CCONJ
cjgl-2661	768	63	during	during	ADP
cjgl-2661	768	64	the	the	DET
cjgl-2661	768	65	partnership	partnership	NOUN
cjgl-2661	768	66	,	,	PUNCT
cjgl-2661	768	67	unless	unless	SCONJ
cjgl-2661	768	68	otherwise	otherwise	ADV
cjgl-2661	768	69	provided	provide	VERB
cjgl-2661	768	70	under	under	ADP
cjgl-2661	768	71	another	another	DET
cjgl-2661	768	72	state	state	NOUN
cjgl-2661	768	73	or	or	CCONJ
cjgl-2661	768	74	federal	federal	ADJ
cjgl-2661	768	75	law	law	NOUN
cjgl-2661	768	76	or	or	CCONJ
cjgl-2661	768	77	regulation	regulation	NOUN
cjgl-2661	768	78	.	.	PUNCT
cjgl-2661	769	1	"3	"3	NOUN
cjgl-2661	769	2	7	7	NUM
cjgl-2661	769	3	over	over	ADP
cjgl-2661	769	4	the	the	DET
cjgl-2661	769	5	following	following	ADJ
cjgl-2661	769	6	years	year	NOUN
cjgl-2661	769	7	,	,	PUNCT
cjgl-2661	769	8	attempts	attempt	NOUN
cjgl-2661	769	9	by	by	ADP
cjgl-2661	769	10	individuals	individual	NOUN
cjgl-2661	769	11	in	in	ADP
cjgl-2661	769	12	registered	register	VERB
cjgl-2661	769	13	domestic	domestic	ADJ
cjgl-2661	769	14	partnershipsand	partnershipsand	NOUN
cjgl-2661	769	15	by	by	ADP
cjgl-2661	769	16	others	other	NOUN
cjgl-2661	769	17	not	not	PART
cjgl-2661	769	18	in	in	ADP
cjgl-2661	769	19	registered	register	VERB
cjgl-2661	769	20	domestic	domestic	ADJ
cjgl-2661	769	21	partnerships	partnership	NOUN
cjgl-2661	769	22	but	but	CCONJ
cjgl-2661	769	23	living	live	VERB
cjgl-2661	769	24	together	together	ADV
cjgl-2661	769	25	-	-	PUNCT
cjgl-2661	769	26	to	to	PART
cjgl-2661	769	27	be	be	AUX
cjgl-2661	769	28	treated	treat	VERB
cjgl-2661	769	29	as	as	ADP
cjgl-2661	769	30	married	marry	VERB
cjgl-2661	769	31	for	for	ADP
cjgl-2661	769	32	california	california	PROPN
cjgl-2661	769	33	income	income	NOUN
cjgl-2661	769	34	tax	tax	NOUN
cjgl-2661	769	35	purposes	purpose	NOUN
cjgl-2661	769	36	were	be	AUX
cjgl-2661	769	37	regularly	regularly	ADV
cjgl-2661	769	38	rebuffed	rebuff	VERB
cjgl-2661	769	39	.	.	PUNCT
cjgl-2661	769	40	'	'	PUNCT
cjgl-2661	770	1	in	in	ADP
cjgl-2661	770	2	2001	2001	NUM
cjgl-2661	770	3	,	,	PUNCT
cjgl-2661	770	4	california	california	PROPN
cjgl-2661	770	5	extended	extend	VERB
cjgl-2661	770	6	to	to	ADP
cjgl-2661	770	7	registered	register	VERB
cjgl-2661	770	8	domestic	domestic	ADJ
cjgl-2661	770	9	partners	partner	NOUN
cjgl-2661	770	10	a	a	DET
cjgl-2661	770	11	limited	limited	ADJ
cjgl-2661	770	12	tax	tax	NOUN
cjgl-2661	770	13	right	right	ADV
cjgl-2661	770	14	-	-	PUNCT
cjgl-2661	770	15	treating	treat	VERB
cjgl-2661	770	16	registered	register	VERB
cjgl-2661	770	17	domestic	domestic	ADJ
cjgl-2661	770	18	partners	partner	NOUN
cjgl-2661	770	19	effectively	effectively	ADV
cjgl-2661	770	20	as	as	ADV
cjgl-2661	770	21	married	married	ADJ
cjgl-2661	770	22	for	for	ADP
cjgl-2661	770	23	purposes	purpose	NOUN
cjgl-2661	770	24	of	of	ADP
cjgl-2661	770	25	the	the	DET
cjgl-2661	770	26	employee	employee	NOUN
cjgl-2661	770	27	benefits	benefit	VERB
cjgl-2661	770	28	136	136	NUM
cjgl-2661	770	29	cal	cal	NOUN
cjgl-2661	770	30	.	.	PUNCT
cjgl-2661	771	1	fam	fam	PROPN
cjgl-2661	771	2	.	.	PUNCT
cjgl-2661	772	1	code	code	PROPN
cjgl-2661	772	2	§	§	PROPN
cjgl-2661	772	3	299.5(d)-(f	299.5(d)-(f	NUM
cjgl-2661	772	4	)	)	PUNCT
cjgl-2661	772	5	(	(	PUNCT
cjgl-2661	772	6	west	west	NOUN
cjgl-2661	772	7	2012	2012	NUM
cjgl-2661	772	8	)	)	PUNCT
cjgl-2661	772	9	.	.	PUNCT
cjgl-2661	773	1	137	137	NUM
cjgl-2661	774	1	i	i	PRON
cjgl-2661	774	2	d.	d.	PROPN
cjgl-2661	774	3	§	§	PROPN
cjgl-2661	774	4	299.5(f	299.5(f	PROPN
cjgl-2661	774	5	)	)	PUNCT
cjgl-2661	774	6	.	.	PUNCT
cjgl-2661	775	1	138	138	NUM
cjgl-2661	775	2	for	for	ADP
cjgl-2661	775	3	example	example	NOUN
cjgl-2661	775	4	,	,	PUNCT
cjgl-2661	775	5	it	it	PRON
cjgl-2661	775	6	was	be	AUX
cjgl-2661	775	7	held	hold	VERB
cjgl-2661	775	8	that	that	SCONJ
cjgl-2661	775	9	a	a	DET
cjgl-2661	775	10	gay	gay	ADJ
cjgl-2661	775	11	man	man	NOUN
cjgl-2661	775	12	who	who	PRON
cjgl-2661	775	13	cohabited	cohabit	VERB
cjgl-2661	775	14	with	with	ADP
cjgl-2661	775	15	another	another	DET
cjgl-2661	775	16	gay	gay	ADJ
cjgl-2661	775	17	man	man	NOUN
cjgl-2661	775	18	,	,	PUNCT
cjgl-2661	775	19	where	where	SCONJ
cjgl-2661	775	20	the	the	DET
cjgl-2661	775	21	couple	couple	NOUN
cjgl-2661	775	22	were	be	AUX
cjgl-2661	775	23	neither	neither	CCONJ
cjgl-2661	775	24	married	married	ADJ
cjgl-2661	775	25	nor	nor	CCONJ
cjgl-2661	775	26	registered	register	VERB
cjgl-2661	775	27	as	as	ADP
cjgl-2661	775	28	domestic	domestic	ADJ
cjgl-2661	775	29	partners	partner	NOUN
cjgl-2661	775	30	,	,	PUNCT
cjgl-2661	775	31	could	could	AUX
cjgl-2661	775	32	not	not	PART
cjgl-2661	775	33	claim	claim	VERB
cjgl-2661	775	34	head	head	NOUN
cjgl-2661	775	35	of	of	ADP
cjgl-2661	775	36	household	household	NOUN
cjgl-2661	775	37	status	status	NOUN
cjgl-2661	775	38	in	in	ADP
cjgl-2661	775	39	filing	file	VERB
cjgl-2661	775	40	his	his	PRON
cjgl-2661	775	41	2006	2006	NUM
cjgl-2661	775	42	california	california	PROPN
cjgl-2661	775	43	income	income	NOUN
cjgl-2661	775	44	tax	tax	NOUN
cjgl-2661	775	45	returns	return	NOUN
cjgl-2661	775	46	,	,	PUNCT
cjgl-2661	775	47	even	even	ADV
cjgl-2661	775	48	though	though	SCONJ
cjgl-2661	775	49	he	he	PRON
cjgl-2661	775	50	could	could	AUX
cjgl-2661	775	51	claim	claim	VERB
cjgl-2661	775	52	the	the	DET
cjgl-2661	775	53	other	other	ADJ
cjgl-2661	775	54	man	man	NOUN
cjgl-2661	775	55	as	as	ADP
cjgl-2661	775	56	a	a	DET
cjgl-2661	775	57	dependent	dependent	NOUN
cjgl-2661	775	58	that	that	DET
cjgl-2661	775	59	year	year	NOUN
cjgl-2661	775	60	under	under	ADP
cjgl-2661	775	61	federal	federal	ADJ
cjgl-2661	775	62	and	and	CCONJ
cjgl-2661	775	63	state	state	NOUN
cjgl-2661	775	64	law	law	NOUN
cjgl-2661	775	65	.	.	PUNCT
cjgl-2661	776	1	under	under	ADP
cjgl-2661	776	2	both	both	CCONJ
cjgl-2661	776	3	federal	federal	ADJ
cjgl-2661	776	4	and	and	CCONJ
cjgl-2661	776	5	california	california	PROPN
cjgl-2661	776	6	income	income	NOUN
cjgl-2661	776	7	tax	tax	NOUN
cjgl-2661	776	8	laws	law	NOUN
cjgl-2661	776	9	,	,	PUNCT
cjgl-2661	776	10	he	he	PRON
cjgl-2661	776	11	had	have	VERB
cjgl-2661	776	12	to	to	PART
cjgl-2661	776	13	file	file	VERB
cjgl-2661	776	14	as	as	ADP
cjgl-2661	776	15	single	single	ADJ
cjgl-2661	776	16	.	.	PUNCT
cjgl-2661	777	1	although	although	SCONJ
cjgl-2661	777	2	the	the	DET
cjgl-2661	777	3	man	man	NOUN
cjgl-2661	777	4	argued	argue	VERB
cjgl-2661	777	5	this	this	PRON
cjgl-2661	777	6	was	be	AUX
cjgl-2661	777	7	the	the	DET
cjgl-2661	777	8	result	result	NOUN
cjgl-2661	777	9	of	of	ADP
cjgl-2661	777	10	homophobia	homophobia	NOUN
cjgl-2661	777	11	and	and	CCONJ
cjgl-2661	777	12	antiquated	antiquated	ADJ
cjgl-2661	777	13	laws	law	NOUN
cjgl-2661	777	14	,	,	PUNCT
cjgl-2661	777	15	the	the	DET
cjgl-2661	777	16	california	california	PROPN
cjgl-2661	777	17	state	state	PROPN
cjgl-2661	777	18	board	board	PROPN
cjgl-2661	777	19	of	of	ADP
cjgl-2661	777	20	equalization	equalization	NOUN
cjgl-2661	777	21	(	(	PUNCT
cjgl-2661	777	22	sbe	sbe	PROPN
cjgl-2661	777	23	)	)	PUNCT
cjgl-2661	777	24	said	say	VERB
cjgl-2661	777	25	this	this	PRON
cjgl-2661	777	26	was	be	AUX
cjgl-2661	777	27	a	a	DET
cjgl-2661	777	28	matter	matter	NOUN
cjgl-2661	777	29	that	that	SCONJ
cjgl-2661	777	30	only	only	ADV
cjgl-2661	777	31	the	the	DET
cjgl-2661	777	32	legislature	legislature	NOUN
cjgl-2661	777	33	could	could	AUX
cjgl-2661	777	34	fix	fix	VERB
cjgl-2661	777	35	.	.	PUNCT
cjgl-2661	778	1	in	in	ADP
cjgl-2661	778	2	re	re	ADJ
cjgl-2661	778	3	appeal	appeal	NOUN
cjgl-2661	778	4	of	of	ADP
cjgl-2661	778	5	granger	granger	PROPN
cjgl-2661	778	6	,	,	PUNCT
cjgl-2661	778	7	2010	2010	NUM
cjgl-2661	778	8	cal	cal	NOUN
cjgl-2661	778	9	.	.	PUNCT
cjgl-2661	779	1	tax	tax	NOUN
cjgl-2661	779	2	lexis	lexis	NOUN
cjgl-2661	779	3	17	17	NUM
cjgl-2661	779	4	,	,	PUNCT
cjgl-2661	779	5	at	at	ADP
cjgl-2661	779	6	*	*	NUM
cjgl-2661	779	7	6	6	NUM
cjgl-2661	779	8	(	(	PUNCT
cjgl-2661	779	9	cal	cal	X
cjgl-2661	779	10	.	.	PUNCT
cjgl-2661	780	1	sbe	sbe	PROPN
cjgl-2661	780	2	2010	2010	NUM
cjgl-2661	780	3	)	)	PUNCT
cjgl-2661	780	4	.	.	PUNCT
cjgl-2661	781	1	accord	accord	NOUN
cjgl-2661	781	2	in	in	ADP
cjgl-2661	781	3	re	re	NOUN
cjgl-2661	781	4	appeal	appeal	NOUN
cjgl-2661	781	5	of	of	ADP
cjgl-2661	781	6	nash	nash	NOUN
cjgl-2661	781	7	,	,	PUNCT
cjgl-2661	781	8	2007	2007	NUM
cjgl-2661	781	9	cal	cal	NOUN
cjgl-2661	781	10	.	.	PUNCT
cjgl-2661	782	1	tax	tax	NOUN
cjgl-2661	782	2	lexis	lexis	NOUN
cjgl-2661	782	3	140	140	NUM
cjgl-2661	782	4	,	,	PUNCT
cjgl-2661	782	5	at	at	ADP
cjgl-2661	782	6	*	*	NOUN
cjgl-2661	782	7	5	5	NUM
cjgl-2661	782	8	(	(	PUNCT
cjgl-2661	782	9	cal	cal	X
cjgl-2661	782	10	.	.	PUNCT
cjgl-2661	783	1	sbe	sbe	VERB
cjgl-2661	783	2	2007	2007	NUM
cjgl-2661	783	3	)	)	PUNCT
cjgl-2661	783	4	(	(	PUNCT
cjgl-2661	783	5	involving	involve	VERB
cjgl-2661	783	6	2003	2003	NUM
cjgl-2661	783	7	tax	tax	NOUN
cjgl-2661	783	8	year	year	NOUN
cjgl-2661	783	9	where	where	SCONJ
cjgl-2661	783	10	a	a	DET
cjgl-2661	783	11	couple	couple	NOUN
cjgl-2661	783	12	apparently	apparently	ADV
cjgl-2661	783	13	had	have	AUX
cjgl-2661	783	14	registered	register	VERB
cjgl-2661	783	15	for	for	ADP
cjgl-2661	783	16	domestic	domestic	ADJ
cjgl-2661	783	17	partnership	partnership	NOUN
cjgl-2661	783	18	in	in	ADP
cjgl-2661	783	19	2003	2003	NUM
cjgl-2661	783	20	or	or	CCONJ
cjgl-2661	783	21	before	before	ADP
cjgl-2661	783	22	)	)	PUNCT
cjgl-2661	783	23	.	.	PUNCT
cjgl-2661	784	1	the	the	DET
cjgl-2661	784	2	result	result	NOUN
cjgl-2661	784	3	in	in	ADP
cjgl-2661	784	4	granger	granger	PROPN
cjgl-2661	784	5	is	be	AUX
cjgl-2661	784	6	consistent	consistent	ADJ
cjgl-2661	784	7	with	with	ADP
cjgl-2661	784	8	the	the	DET
cjgl-2661	784	9	sbe	sbe	NOUN
cjgl-2661	784	10	's	's	PART
cjgl-2661	784	11	decision	decision	NOUN
cjgl-2661	784	12	in	in	ADP
cjgl-2661	784	13	appeals	appeal	NOUN
cjgl-2661	784	14	brought	bring	VERB
cjgl-2661	784	15	by	by	ADP
cjgl-2661	784	16	members	member	NOUN
cjgl-2661	784	17	of	of	ADP
cjgl-2661	784	18	different	different	ADJ
cjgl-2661	784	19	-	-	PUNCT
cjgl-2661	784	20	sex	sex	NOUN
cjgl-2661	784	21	couples	couple	NOUN
cjgl-2661	784	22	who	who	PRON
cjgl-2661	784	23	were	be	AUX
cjgl-2661	784	24	not	not	PART
cjgl-2661	784	25	in	in	ADP
cjgl-2661	784	26	marriages	marriage	NOUN
cjgl-2661	784	27	or	or	CCONJ
cjgl-2661	784	28	registered	register	VERB
cjgl-2661	784	29	as	as	ADP
cjgl-2661	784	30	domestic	domestic	ADJ
cjgl-2661	784	31	partners	partner	NOUN
cjgl-2661	784	32	and	and	CCONJ
cjgl-2661	784	33	who	who	PRON
cjgl-2661	784	34	sought	seek	VERB
cjgl-2661	784	35	head	head	NOUN
cjgl-2661	784	36	of	of	ADP
cjgl-2661	784	37	household	household	NOUN
cjgl-2661	784	38	status	status	NOUN
cjgl-2661	784	39	on	on	ADP
cjgl-2661	784	40	california	california	PROPN
cjgl-2661	784	41	income	income	NOUN
cjgl-2661	784	42	tax	tax	NOUN
cjgl-2661	784	43	returns	return	NOUN
cjgl-2661	784	44	.	.	PUNCT
cjgl-2661	785	1	in	in	ADP
cjgl-2661	785	2	re	re	ADJ
cjgl-2661	785	3	appeal	appeal	NOUN
cjgl-2661	785	4	of	of	ADP
cjgl-2661	785	5	wu	wu	PROPN
cjgl-2661	785	6	,	,	PUNCT
cjgl-2661	785	7	2010	2010	NUM
cjgl-2661	785	8	cal	cal	NOUN
cjgl-2661	785	9	.	.	PUNCT
cjgl-2661	786	1	tax	tax	NOUN
cjgl-2661	786	2	lexis	lexis	NOUN
cjgl-2661	786	3	243	243	NUM
cjgl-2661	786	4	,	,	PUNCT
cjgl-2661	786	5	at	at	ADP
cjgl-2661	786	6	*	*	PROPN
cjgl-2661	786	7	2	2	NUM
cjgl-2661	786	8	-	-	SYM
cjgl-2661	786	9	5	5	NUM
cjgl-2661	786	10	(	(	PUNCT
cjgl-2661	786	11	cal	cal	X
cjgl-2661	786	12	.	.	PUNCT
cjgl-2661	787	1	sbe	sbe	PROPN
cjgl-2661	787	2	2010	2010	NUM
cjgl-2661	787	3	)	)	PUNCT
cjgl-2661	787	4	;	;	PUNCT
cjgl-2661	787	5	in	in	ADP
cjgl-2661	787	6	re	re	NOUN
cjgl-2661	787	7	appeal	appeal	NOUN
cjgl-2661	787	8	of	of	ADP
cjgl-2661	787	9	may	may	PROPN
cjgl-2661	787	10	,	,	PUNCT
cjgl-2661	787	11	2010	2010	NUM
cjgl-2661	787	12	cal	cal	NOUN
cjgl-2661	787	13	.	.	PUNCT
cjgl-2661	788	1	tax	tax	NOUN
cjgl-2661	788	2	lexis	lexis	NOUN
cjgl-2661	788	3	168	168	NUM
cjgl-2661	788	4	,	,	PUNCT
cjgl-2661	788	5	at	at	ADP
cjgl-2661	788	6	*	*	NOUN
cjgl-2661	788	7	5	5	NUM
cjgl-2661	788	8	(	(	PUNCT
cjgl-2661	788	9	cal	cal	X
cjgl-2661	788	10	.	.	PUNCT
cjgl-2661	789	1	sbe	sbe	PROPN
cjgl-2661	789	2	2010	2010	NUM
cjgl-2661	789	3	)	)	PUNCT
cjgl-2661	789	4	;	;	PUNCT
cjgl-2661	789	5	in	in	ADP
cjgl-2661	789	6	re	re	NOUN
cjgl-2661	789	7	appeal	appeal	NOUN
cjgl-2661	789	8	of	of	ADP
cjgl-2661	789	9	hohman	hohman	NOUN
cjgl-2661	789	10	,	,	PUNCT
cjgl-2661	789	11	2009	2009	NUM
cjgl-2661	789	12	cal	cal	NOUN
cjgl-2661	789	13	.	.	PUNCT
cjgl-2661	790	1	tax	tax	NOUN
cjgl-2661	790	2	lexis	lexis	NOUN
cjgl-2661	790	3	621	621	NUM
cjgl-2661	790	4	,	,	PUNCT
cjgl-2661	790	5	at	at	ADP
cjgl-2661	790	6	*	*	NOUN
cjgl-2661	790	7	9	9	NUM
cjgl-2661	790	8	-	-	SYM
cjgl-2661	790	9	11	11	NUM
cjgl-2661	790	10	(	(	PUNCT
cjgl-2661	790	11	cal	cal	X
cjgl-2661	790	12	.	.	PUNCT
cjgl-2661	791	1	sbe	sbe	PROPN
cjgl-2661	791	2	2009	2009	NUM
cjgl-2661	791	3	)	)	PUNCT
cjgl-2661	791	4	;	;	PUNCT
cjgl-2661	791	5	see	see	VERB
cjgl-2661	791	6	also	also	ADV
cjgl-2661	791	7	in	in	ADP
cjgl-2661	791	8	re	re	NOUN
cjgl-2661	791	9	appeal	appeal	NOUN
cjgl-2661	791	10	of	of	ADP
cjgl-2661	791	11	boykins	boykin	NOUN
cjgl-2661	791	12	,	,	PUNCT
cjgl-2661	791	13	2011	2011	NUM
cjgl-2661	791	14	cal	cal	NOUN
cjgl-2661	791	15	.	.	PUNCT
cjgl-2661	792	1	tax	tax	NOUN
cjgl-2661	792	2	lexis	lexis	NOUN
cjgl-2661	792	3	50	50	NUM
cjgl-2661	792	4	,	,	PUNCT
cjgl-2661	792	5	at	at	ADP
cjgl-2661	792	6	*	*	NUM
cjgl-2661	792	7	10	10	NUM
cjgl-2661	792	8	-	-	NUM
cjgl-2661	792	9	-11	-11	PUNCT
cjgl-2661	792	10	(	(	PUNCT
cjgl-2661	792	11	cal	cal	X
cjgl-2661	792	12	.	.	PUNCT
cjgl-2661	793	1	sbe	sbe	PROPN
cjgl-2661	793	2	2011	2011	NUM
cjgl-2661	793	3	)	)	PUNCT
cjgl-2661	793	4	(	(	PUNCT
cjgl-2661	793	5	son	son	NOUN
cjgl-2661	793	6	of	of	ADP
cjgl-2661	793	7	woman	woman	NOUN
cjgl-2661	793	8	who	who	PRON
cjgl-2661	793	9	lived	live	VERB
cjgl-2661	793	10	with	with	ADP
cjgl-2661	793	11	man	man	NOUN
cjgl-2661	793	12	did	do	AUX
cjgl-2661	793	13	not	not	PART
cjgl-2661	793	14	qualify	qualify	VERB
cjgl-2661	793	15	as	as	ADP
cjgl-2661	793	16	"	"	PUNCT
cjgl-2661	793	17	child	child	NOUN
cjgl-2661	793	18	"	"	PUNCT
cjgl-2661	793	19	of	of	ADP
cjgl-2661	793	20	man	man	NOUN
cjgl-2661	793	21	-	-	PUNCT
cjgl-2661	793	22	and	and	CCONJ
cjgl-2661	793	23	thereby	thereby	ADV
cjgl-2661	793	24	make	make	VERB
cjgl-2661	793	25	the	the	DET
cjgl-2661	793	26	man	man	NOUN
cjgl-2661	793	27	head	head	NOUN
cjgl-2661	793	28	of	of	ADP
cjgl-2661	793	29	household	household	NOUN
cjgl-2661	793	30	-	-	PUNCT
cjgl-2661	793	31	because	because	SCONJ
cjgl-2661	793	32	no	no	DET
cjgl-2661	793	33	evidence	evidence	NOUN
cjgl-2661	793	34	of	of	ADP
cjgl-2661	793	35	a	a	DET
cjgl-2661	793	36	registered	register	VERB
cjgl-2661	793	37	domestic	domestic	ADJ
cjgl-2661	793	38	partnership	partnership	NOUN
cjgl-2661	793	39	existed	exist	VERB
cjgl-2661	793	40	between	between	ADP
cjgl-2661	793	41	man	man	NOUN
cjgl-2661	793	42	and	and	CCONJ
cjgl-2661	793	43	woman	woman	NOUN
cjgl-2661	793	44	)	)	PUNCT
cjgl-2661	793	45	.	.	PUNCT
cjgl-2661	794	1	6524.1	6524.1	NUM
cjgl-2661	794	2	columbia	columbia	PROPN
cjgl-2661	794	3	journal	journal	NOUN
cjgl-2661	794	4	of	of	ADP
cjgl-2661	794	5	gender	gender	NOUN
cjgl-2661	794	6	and	and	CCONJ
cjgl-2661	794	7	law	law	NOUN
cjgl-2661	794	8	provisions	provision	NOUN
cjgl-2661	794	9	of	of	ADP
cjgl-2661	794	10	its	its	PRON
cjgl-2661	794	11	income	income	NOUN
cjgl-2661	794	12	taxes	taxis	NOUN
cjgl-2661	794	13	.	.	PUNCT
cjgl-2661	794	14	'	'	PUNCT
cjgl-2661	795	1	then	then	ADV
cjgl-2661	795	2	,	,	PUNCT
cjgl-2661	795	3	in	in	ADP
cjgl-2661	795	4	2003	2003	NUM
cjgl-2661	795	5	(	(	PUNCT
cjgl-2661	795	6	but	but	CCONJ
cjgl-2661	795	7	effective	effective	ADJ
cjgl-2661	795	8	for	for	ADP
cjgl-2661	795	9	2005	2005	NUM
cjgl-2661	795	10	)	)	PUNCT
cjgl-2661	795	11	,	,	PUNCT
cjgl-2661	795	12	california	california	PROPN
cjgl-2661	795	13	agreed	agree	VERB
cjgl-2661	795	14	to	to	PART
cjgl-2661	795	15	treat	treat	VERB
cjgl-2661	795	16	as	as	ADP
cjgl-2661	795	17	rdps	rdp	NOUN
cjgl-2661	795	18	under	under	ADP
cjgl-2661	795	19	its	its	PRON
cjgl-2661	795	20	own	own	ADJ
cjgl-2661	795	21	laws	law	NOUN
cjgl-2661	795	22	those	those	DET
cjgl-2661	795	23	rdps	rdp	NOUN
cjgl-2661	795	24	or	or	CCONJ
cjgl-2661	795	25	civil	civil	ADJ
cjgl-2661	795	26	unions	union	NOUN
cjgl-2661	795	27	(	(	PUNCT
cjgl-2661	795	28	but	but	CCONJ
cjgl-2661	795	29	not	not	PART
cjgl-2661	795	30	marriages	marriage	NOUN
cjgl-2661	795	31	)	)	PUNCT
cjgl-2661	795	32	validly	validly	ADV
cjgl-2661	795	33	formed	form	VERB
cjgl-2661	795	34	in	in	ADP
cjgl-2661	795	35	other	other	ADJ
cjgl-2661	795	36	jurisdictions	jurisdiction	NOUN
cjgl-2661	795	37	that	that	PRON
cjgl-2661	795	38	were	be	AUX
cjgl-2661	795	39	substantially	substantially	ADV
cjgl-2661	795	40	equivalent	equivalent	ADJ
cjgl-2661	795	41	to	to	ADP
cjgl-2661	795	42	california	california	PROPN
cjgl-2661	795	43	rdps.14	rdps.14	NOUN
cjgl-2661	795	44	0	0	PUNCT
cjgl-2661	796	1	the	the	DET
cjgl-2661	796	2	same	same	ADJ
cjgl-2661	796	3	legislation	legislation	NOUN
cjgl-2661	796	4	repealed	repeal	VERB
cjgl-2661	796	5	cal	cal	PROPN
cjgl-2661	796	6	.	.	PUNCT
cjgl-2661	797	1	family	family	NOUN
cjgl-2661	797	2	code	code	NOUN
cjgl-2661	797	3	§	§	PROPN
cjgl-2661	797	4	299.5,141	299.5,141	NUM
cjgl-2661	798	1	and	and	CCONJ
cjgl-2661	798	2	added	add	VERB
cjgl-2661	798	3	a	a	DET
cjgl-2661	798	4	new	new	ADJ
cjgl-2661	798	5	cal	cal	NOUN
cjgl-2661	798	6	.	.	PUNCT
cjgl-2661	799	1	family	family	NOUN
cjgl-2661	799	2	code	code	NOUN
cjgl-2661	799	3	§	§	PROPN
cjgl-2661	799	4	297.5,142	297.5,142	NUM
cjgl-2661	799	5	providing	providing	NOUN
cjgl-2661	799	6	,	,	PUNCT
cjgl-2661	799	7	in	in	ADP
cjgl-2661	799	8	part	part	NOUN
cjgl-2661	799	9	:	:	PUNCT
cjgl-2661	799	10	(	(	PUNCT
cjgl-2661	799	11	a	a	X
cjgl-2661	799	12	)	)	PUNCT
cjgl-2661	799	13	registered	register	VERB
cjgl-2661	799	14	domestic	domestic	ADJ
cjgl-2661	799	15	partners	partner	NOUN
cjgl-2661	799	16	shall	shall	AUX
cjgl-2661	799	17	have	have	VERB
cjgl-2661	799	18	the	the	DET
cjgl-2661	799	19	same	same	ADJ
cjgl-2661	799	20	rights	right	NOUN
cjgl-2661	799	21	,	,	PUNCT
cjgl-2661	799	22	protections	protection	NOUN
cjgl-2661	799	23	,	,	PUNCT
cjgl-2661	799	24	and	and	CCONJ
cjgl-2661	799	25	benefits	benefit	NOUN
cjgl-2661	799	26	,	,	PUNCT
cjgl-2661	799	27	and	and	CCONJ
cjgl-2661	799	28	shall	shall	AUX
cjgl-2661	799	29	be	be	AUX
cjgl-2661	799	30	subject	subject	ADJ
cjgl-2661	799	31	to	to	ADP
cjgl-2661	799	32	the	the	DET
cjgl-2661	799	33	same	same	ADJ
cjgl-2661	799	34	responsibilities	responsibility	NOUN
cjgl-2661	799	35	,	,	PUNCT
cjgl-2661	799	36	obligations	obligation	NOUN
cjgl-2661	799	37	,	,	PUNCT
cjgl-2661	799	38	and	and	CCONJ
cjgl-2661	799	39	duties	duty	NOUN
cjgl-2661	799	40	under	under	ADP
cjgl-2661	799	41	law	law	NOUN
cjgl-2661	799	42	,	,	PUNCT
cjgl-2661	799	43	whether	whether	SCONJ
cjgl-2661	799	44	they	they	PRON
cjgl-2661	799	45	derive	derive	VERB
cjgl-2661	799	46	from	from	ADP
cjgl-2661	799	47	statutes	statute	NOUN
cjgl-2661	799	48	,	,	PUNCT
cjgl-2661	799	49	administrative	administrative	ADJ
cjgl-2661	799	50	regulations	regulation	NOUN
cjgl-2661	799	51	,	,	PUNCT
cjgl-2661	799	52	court	court	NOUN
cjgl-2661	799	53	rules	rule	NOUN
cjgl-2661	799	54	,	,	PUNCT
cjgl-2661	799	55	government	government	NOUN
cjgl-2661	799	56	policies	policy	NOUN
cjgl-2661	799	57	,	,	PUNCT
cjgl-2661	799	58	common	common	ADJ
cjgl-2661	799	59	law	law	NOUN
cjgl-2661	799	60	,	,	PUNCT
cjgl-2661	799	61	or	or	CCONJ
cjgl-2661	799	62	any	any	DET
cjgl-2661	799	63	other	other	ADJ
cjgl-2661	799	64	provisions	provision	NOUN
cjgl-2661	799	65	or	or	CCONJ
cjgl-2661	799	66	sources	source	NOUN
cjgl-2661	799	67	of	of	ADP
cjgl-2661	799	68	law	law	NOUN
cjgl-2661	799	69	,	,	PUNCT
cjgl-2661	799	70	as	as	SCONJ
cjgl-2661	799	71	are	be	AUX
cjgl-2661	799	72	granted	grant	VERB
cjgl-2661	799	73	to	to	ADP
cjgl-2661	799	74	and	and	CCONJ
cjgl-2661	799	75	imposed	impose	VERB
cjgl-2661	799	76	upon	upon	SCONJ
cjgl-2661	799	77	spouses	spouse	NOUN
cjgl-2661	799	78	.	.	PUNCT
cjgl-2661	800	1	(	(	PUNCT
cjgl-2661	800	2	e	e	X
cjgl-2661	800	3	)	)	PUNCT
cjgl-2661	800	4	to	to	ADP
cjgl-2661	800	5	the	the	DET
cjgl-2661	800	6	extent	extent	NOUN
cjgl-2661	800	7	that	that	SCONJ
cjgl-2661	800	8	provisions	provision	NOUN
cjgl-2661	800	9	of	of	ADP
cjgl-2661	800	10	california	california	PROPN
cjgl-2661	800	11	law	law	NOUN
cjgl-2661	800	12	adopt	adopt	NOUN
cjgl-2661	800	13	,	,	PUNCT
cjgl-2661	800	14	refer	refer	VERB
cjgl-2661	800	15	to	to	ADP
cjgl-2661	800	16	,	,	PUNCT
cjgl-2661	800	17	or	or	CCONJ
cjgl-2661	800	18	rely	rely	VERB
cjgl-2661	800	19	upon	upon	SCONJ
cjgl-2661	800	20	,	,	PUNCT
cjgl-2661	800	21	provisions	provision	NOUN
cjgl-2661	800	22	of	of	ADP
cjgl-2661	800	23	federal	federal	ADJ
cjgl-2661	800	24	law	law	NOUN
cjgl-2661	800	25	in	in	ADP
cjgl-2661	800	26	a	a	DET
cjgl-2661	800	27	way	way	NOUN
cjgl-2661	800	28	that	that	PRON
cjgl-2661	800	29	otherwise	otherwise	ADV
cjgl-2661	800	30	would	would	AUX
cjgl-2661	800	31	cause	cause	VERB
cjgl-2661	800	32	registered	register	VERB
cjgl-2661	800	33	domestic	domestic	ADJ
cjgl-2661	800	34	partners	partner	NOUN
cjgl-2661	800	35	to	to	PART
cjgl-2661	800	36	be	be	AUX
cjgl-2661	800	37	treated	treat	VERB
cjgl-2661	800	38	differently	differently	ADV
cjgl-2661	800	39	than	than	ADP
cjgl-2661	800	40	spouses	spouse	NOUN
cjgl-2661	800	41	,	,	PUNCT
cjgl-2661	800	42	registered	register	VERB
cjgl-2661	800	43	domestic	domestic	ADJ
cjgl-2661	800	44	partners	partner	NOUN
cjgl-2661	800	45	shall	shall	AUX
cjgl-2661	800	46	be	be	AUX
cjgl-2661	800	47	treated	treat	VERB
cjgl-2661	800	48	by	by	ADP
cjgl-2661	800	49	california	california	PROPN
cjgl-2661	800	50	law	law	PROPN
cjgl-2661	800	51	as	as	SCONJ
cjgl-2661	800	52	if	if	SCONJ
cjgl-2661	800	53	federal	federal	ADJ
cjgl-2661	800	54	law	law	NOUN
cjgl-2661	800	55	recognized	recognize	VERB
cjgl-2661	800	56	a	a	DET
cjgl-2661	800	57	domestic	domestic	ADJ
cjgl-2661	800	58	partnership	partnership	NOUN
cjgl-2661	800	59	in	in	ADP
cjgl-2661	800	60	the	the	DET
cjgl-2661	800	61	same	same	ADJ
cjgl-2661	800	62	manner	manner	NOUN
cjgl-2661	800	63	as	as	ADP
cjgl-2661	800	64	california	california	PROPN
cjgl-2661	800	65	law	law	PROPN
cjgl-2661	800	66	.	.	PUNCT
cjgl-2661	801	1	(	(	PUNCT
cjgl-2661	801	2	g	g	NOUN
cjgl-2661	801	3	)	)	PUNCT
cjgl-2661	801	4	notwithstanding	notwithstanding	ADP
cjgl-2661	801	5	this	this	DET
cjgl-2661	801	6	section	section	NOUN
cjgl-2661	801	7	,	,	PUNCT
cjgl-2661	801	8	in	in	ADP
cjgl-2661	801	9	filing	file	VERB
cjgl-2661	801	10	their	their	PRON
cjgl-2661	801	11	state	state	NOUN
cjgl-2661	801	12	income	income	NOUN
cjgl-2661	801	13	tax	tax	NOUN
cjgl-2661	801	14	returns	return	NOUN
cjgl-2661	801	15	,	,	PUNCT
cjgl-2661	801	16	domestic	domestic	ADJ
cjgl-2661	801	17	partners	partner	NOUN
cjgl-2661	801	18	shall	shall	AUX
cjgl-2661	801	19	use	use	VERB
cjgl-2661	801	20	the	the	DET
cjgl-2661	801	21	same	same	ADJ
cjgl-2661	801	22	filing	filing	NOUN
cjgl-2661	801	23	status	status	NOUN
cjgl-2661	801	24	as	as	SCONJ
cjgl-2661	801	25	is	be	AUX
cjgl-2661	801	26	used	use	VERB
cjgl-2661	801	27	on	on	ADP
cjgl-2661	801	28	their	their	PRON
cjgl-2661	801	29	federal	federal	ADJ
cjgl-2661	801	30	income	income	NOUN
cjgl-2661	801	31	tax	tax	NOUN
cjgl-2661	801	32	returns	return	NOUN
cjgl-2661	801	33	,	,	PUNCT
cjgl-2661	801	34	or	or	CCONJ
cjgl-2661	801	35	that	that	PRON
cjgl-2661	801	36	would	would	AUX
cjgl-2661	801	37	have	have	AUX
cjgl-2661	801	38	been	be	AUX
cjgl-2661	801	39	used	use	VERB
cjgl-2661	801	40	had	have	AUX
cjgl-2661	801	41	they	they	PRON
cjgl-2661	801	42	filed	file	VERB
cjgl-2661	801	43	federal	federal	ADJ
cjgl-2661	801	44	income	income	NOUN
cjgl-2661	801	45	tax	tax	NOUN
cjgl-2661	801	46	returns	return	NOUN
cjgl-2661	801	47	.	.	PUNCT
cjgl-2661	802	1	earned	earn	VERB
cjgl-2661	802	2	income	income	NOUN
cjgl-2661	802	3	may	may	AUX
cjgl-2661	802	4	not	not	PART
cjgl-2661	802	5	be	be	AUX
cjgl-2661	802	6	treated	treat	VERB
cjgl-2661	802	7	as	as	ADP
cjgl-2661	802	8	community	community	NOUN
cjgl-2661	802	9	property	property	NOUN
cjgl-2661	802	10	for	for	ADP
cjgl-2661	802	11	state	state	NOUN
cjgl-2661	802	12	income	income	NOUN
cjgl-2661	802	13	tax	tax	NOUN
cjgl-2661	802	14	purposes	purpose	NOUN
cjgl-2661	802	15	.	.	PUNCT
cjgl-2661	803	1	thus	thus	ADV
cjgl-2661	803	2	,	,	PUNCT
cjgl-2661	803	3	again	again	ADV
cjgl-2661	803	4	,	,	PUNCT
cjgl-2661	803	5	although	although	SCONJ
cjgl-2661	803	6	expanding	expand	VERB
cjgl-2661	803	7	the	the	DET
cjgl-2661	803	8	rights	right	NOUN
cjgl-2661	803	9	of	of	ADP
cjgl-2661	803	10	registered	register	VERB
cjgl-2661	803	11	domestic	domestic	ADJ
cjgl-2661	803	12	partners	partner	NOUN
cjgl-2661	803	13	to	to	PART
cjgl-2661	803	14	be	be	AUX
cjgl-2661	803	15	virtually	virtually	ADV
cjgl-2661	803	16	the	the	DET
cjgl-2661	803	17	same	same	ADJ
cjgl-2661	803	18	as	as	ADP
cjgl-2661	803	19	those	those	PRON
cjgl-2661	803	20	of	of	ADP
cjgl-2661	803	21	married	married	ADJ
cjgl-2661	803	22	couples	couple	NOUN
cjgl-2661	803	23	-	-	PUNCT
cjgl-2661	803	24	including	include	VERB
cjgl-2661	803	25	,	,	PUNCT
cjgl-2661	803	26	implicitly	implicitly	ADV
cjgl-2661	803	27	,	,	PUNCT
cjgl-2661	803	28	community	community	NOUN
cjgl-2661	803	29	property	property	NOUN
cjgl-2661	803	30	divisions	division	NOUN
cjgl-2661	803	31	when	when	SCONJ
cjgl-2661	803	32	taxes	taxis	NOUN
cjgl-2661	803	33	were	be	AUX
cjgl-2661	803	34	not	not	PART
cjgl-2661	803	35	involved	involve	VERB
cjgl-2661	803	36	-	-	PUNCT
cjgl-2661	803	37	california	california	PROPN
cjgl-2661	803	38	did	do	AUX
cjgl-2661	803	39	not	not	PART
cjgl-2661	803	40	allow	allow	VERB
cjgl-2661	803	41	its	its	PRON
cjgl-2661	803	42	registered	register	VERB
cjgl-2661	803	43	domestic	domestic	ADJ
cjgl-2661	803	44	partners	partner	NOUN
cjgl-2661	803	45	to	to	PART
cjgl-2661	803	46	file	file	VERB
cjgl-2661	803	47	joint	joint	ADJ
cjgl-2661	803	48	california	california	PROPN
cjgl-2661	803	49	income	income	NOUN
cjgl-2661	803	50	tax	tax	NOUN
cjgl-2661	803	51	returns	return	NOUN
cjgl-2661	803	52	.	.	PUNCT
cjgl-2661	804	1	139	139	NUM
cjgl-2661	804	2	act	act	NOUN
cjgl-2661	804	3	of	of	ADP
cjgl-2661	804	4	oct	oct	PROPN
cjgl-2661	804	5	.	.	PROPN
cjgl-2661	804	6	14	14	NUM
cjgl-2661	804	7	,	,	PUNCT
cjgl-2661	804	8	2011	2011	NUM
cjgl-2661	804	9	,	,	PUNCT
cjgl-2661	804	10	2001	2001	NUM
cjgl-2661	804	11	cal	cal	NOUN
cjgl-2661	804	12	.	.	PUNCT
cjgl-2661	805	1	stat	stat	PROPN
cjgl-2661	805	2	.	.	PUNCT
cjgl-2661	806	1	ch	ch	NOUN
cjgl-2661	806	2	.	.	PROPN
cjgl-2661	806	3	893	893	NUM
cjgl-2661	806	4	,	,	PUNCT
cjgl-2661	806	5	§	§	PROPN
cjgl-2661	806	6	56	56	NUM
cjgl-2661	806	7	(	(	PUNCT
cjgl-2661	806	8	codified	codify	VERB
cjgl-2661	806	9	as	as	SCONJ
cjgl-2661	806	10	amended	amend	VERB
cjgl-2661	806	11	at	at	ADP
cjgl-2661	806	12	cal	cal	PROPN
cjgl-2661	806	13	.	.	PUNCT
cjgl-2661	807	1	rev	rev	PROPN
cjgl-2661	807	2	.	.	PROPN
cjgl-2661	807	3	&	&	CCONJ
cjgl-2661	807	4	tax	tax	PROPN
cjgl-2661	807	5	.	.	PUNCT
cjgl-2661	808	1	code	code	PROPN
cjgl-2661	808	2	§	§	PROPN
cjgl-2661	808	3	17021.7(a)(1	17021.7(a)(1	NUM
cjgl-2661	808	4	)	)	PUNCT
cjgl-2661	808	5	(	(	PUNCT
cjgl-2661	808	6	west	west	NOUN
cjgl-2661	808	7	2012	2012	NUM
cjgl-2661	808	8	)	)	PUNCT
cjgl-2661	808	9	)	)	PUNCT
cjgl-2661	809	1	(	(	PUNCT
cjgl-2661	809	2	"	"	PUNCT
cjgl-2661	809	3	for	for	ADP
cjgl-2661	809	4	purposes	purpose	NOUN
cjgl-2661	809	5	of	of	ADP
cjgl-2661	809	6	this	this	DET
cjgl-2661	809	7	part	part	NOUN
cjgl-2661	809	8	,	,	PUNCT
cjgl-2661	809	9	the	the	DET
cjgl-2661	809	10	domestic	domestic	ADJ
cjgl-2661	809	11	partner	partner	NOUN
cjgl-2661	809	12	of	of	ADP
cjgl-2661	809	13	the	the	DET
cjgl-2661	809	14	taxpayer	taxpayer	NOUN
cjgl-2661	809	15	shall	shall	AUX
cjgl-2661	809	16	be	be	AUX
cjgl-2661	809	17	treated	treat	VERB
cjgl-2661	809	18	as	as	ADP
cjgl-2661	809	19	the	the	DET
cjgl-2661	809	20	spouse	spouse	NOUN
cjgl-2661	809	21	of	of	ADP
cjgl-2661	809	22	the	the	DET
cjgl-2661	809	23	taxpayer	taxpayer	NOUN
cjgl-2661	809	24	for	for	ADP
cjgl-2661	809	25	purposes	purpose	NOUN
cjgl-2661	809	26	of	of	ADP
cjgl-2661	809	27	applying	apply	VERB
cjgl-2661	809	28	only	only	ADJ
cjgl-2661	809	29	sections	section	NOUN
cjgl-2661	809	30	105(b	105(b	PROPN
cjgl-2661	809	31	)	)	PUNCT
cjgl-2661	809	32	,	,	PUNCT
cjgl-2661	809	33	106(a	106(a	NUM
cjgl-2661	809	34	)	)	PUNCT
cjgl-2661	809	35	,	,	PUNCT
cjgl-2661	809	36	162(1	162(1	NUM
cjgl-2661	809	37	)	)	PUNCT
cjgl-2661	809	38	,	,	PUNCT
cjgl-2661	809	39	162(n	162(n	NUM
cjgl-2661	809	40	)	)	PUNCT
cjgl-2661	809	41	,	,	PUNCT
cjgl-2661	809	42	and	and	CCONJ
cjgl-2661	809	43	213(a	213(a	NUM
cjgl-2661	809	44	)	)	PUNCT
cjgl-2661	809	45	of	of	ADP
cjgl-2661	809	46	the	the	DET
cjgl-2661	809	47	internal	internal	ADJ
cjgl-2661	809	48	revenue	revenue	NOUN
cjgl-2661	809	49	code	code	NOUN
cjgl-2661	809	50	and	and	CCONJ
cjgl-2661	809	51	for	for	ADP
cjgl-2661	809	52	purposes	purpose	NOUN
cjgl-2661	809	53	of	of	ADP
cjgl-2661	809	54	determining	determine	VERB
cjgl-2661	809	55	whether	whether	SCONJ
cjgl-2661	809	56	an	an	DET
cjgl-2661	809	57	individual	individual	NOUN
cjgl-2661	809	58	is	be	AUX
cjgl-2661	809	59	the	the	DET
cjgl-2661	809	60	taxpayer	taxpayer	NOUN
cjgl-2661	809	61	's	's	PART
cjgl-2661	809	62	'	'	PUNCT
cjgl-2661	809	63	dependent	dependent	ADJ
cjgl-2661	809	64	'	'	PUNCT
cjgl-2661	809	65	or	or	CCONJ
cjgl-2661	809	66	'	'	PUNCT
cjgl-2661	809	67	member	member	NOUN
cjgl-2661	809	68	of	of	ADP
cjgl-2661	809	69	their	their	PRON
cjgl-2661	809	70	family	family	NOUN
cjgl-2661	809	71	'	'	PUNCT
cjgl-2661	809	72	as	as	SCONJ
cjgl-2661	809	73	these	these	DET
cjgl-2661	809	74	terms	term	NOUN
cjgl-2661	809	75	are	be	AUX
cjgl-2661	809	76	used	use	VERB
cjgl-2661	809	77	in	in	ADP
cjgl-2661	809	78	those	those	DET
cjgl-2661	809	79	sections	section	NOUN
cjgl-2661	809	80	.	.	PUNCT
cjgl-2661	810	1	"	"	PUNCT
cjgl-2661	810	2	)	)	PUNCT
cjgl-2661	810	3	.	.	PUNCT
cjgl-2661	811	1	140	140	NUM
cjgl-2661	811	2	act	act	NOUN
cjgl-2661	811	3	of	of	ADP
cjgl-2661	811	4	sept	sept	PROPN
cjgl-2661	811	5	.	.	PROPN
cjgl-2661	811	6	19	19	NUM
cjgl-2661	811	7	.	.	NUM
cjgl-2661	811	8	2003	2003	NUM
cjgl-2661	811	9	,	,	PUNCT
cjgl-2661	811	10	2003	2003	NUM
cjgl-2661	811	11	cal	cal	NOUN
cjgl-2661	811	12	.	.	PUNCT
cjgl-2661	812	1	stat	stat	PROPN
cjgl-2661	812	2	.	.	PUNCT
cjgl-2661	813	1	ch	ch	NOUN
cjgl-2661	813	2	.	.	PROPN
cjgl-2661	813	3	421	421	NUM
cjgl-2661	813	4	,	,	PUNCT
cjgl-2661	813	5	§	§	PROPN
cjgl-2661	813	6	9	9	NUM
cjgl-2661	813	7	(	(	PUNCT
cjgl-2661	813	8	codified	codify	VERB
cjgl-2661	813	9	as	as	SCONJ
cjgl-2661	813	10	amended	amend	VERB
cjgl-2661	813	11	at	at	ADP
cjgl-2661	813	12	cal	cal	PROPN
cjgl-2661	813	13	.	.	PUNCT
cjgl-2661	814	1	fam	fam	AUX
cjgl-2661	814	2	.	.	PUNCT
cjgl-2661	814	3	code	code	PROPN
cjgl-2661	814	4	§	§	PROPN
cjgl-2661	814	5	299.2	299.2	NUM
cjgl-2661	814	6	(	(	PUNCT
cjgl-2661	814	7	west	west	NOUN
cjgl-2661	814	8	2004	2004	NUM
cjgl-2661	814	9	)	)	PUNCT
cjgl-2661	814	10	)	)	PUNCT
cjgl-2661	814	11	.	.	PUNCT
cjgl-2661	815	1	141	141	NUM
cjgl-2661	815	2	2003	2003	NUM
cjgl-2661	815	3	cal	cal	NOUN
cjgl-2661	815	4	.	.	PUNCT
cjgl-2661	816	1	stat	stat	PROPN
cjgl-2661	816	2	.	.	PUNCT
cjgl-2661	817	1	ch	ch	NOUN
cjgl-2661	817	2	.	.	PROPN
cjgl-2661	817	3	421	421	NUM
cjgl-2661	817	4	,	,	PUNCT
cjgl-2661	817	5	§	§	PROPN
cjgl-2661	817	6	11	11	NUM
cjgl-2661	818	1	.	.	X
cjgl-2661	818	2	142	142	NUM
cjgl-2661	819	1	i	i	PRON
cjgl-2661	819	2	d.	d.	PROPN
cjgl-2661	819	3	§	§	PROPN
cjgl-2661	819	4	4	4	NUM
cjgl-2661	819	5	.	.	PUNCT
cjgl-2661	819	6	66	66	NUM
cjgl-2661	819	7	24.1	24.1	NUM
cjgl-2661	819	8	columbia	columbia	PROPN
cjgl-2661	819	9	journal	journal	NOUN
cjgl-2661	819	10	of	of	ADP
cjgl-2661	819	11	gender	gender	NOUN
cjgl-2661	819	12	and	and	CCONJ
cjgl-2661	819	13	law	law	NOUN
cjgl-2661	819	14	effective	effective	ADJ
cjgl-2661	819	15	for	for	ADP
cjgl-2661	819	16	2007	2007	NUM
cjgl-2661	819	17	,	,	PUNCT
cjgl-2661	819	18	california	california	PROPN
cjgl-2661	819	19	amended	amend	VERB
cjgl-2661	819	20	both	both	CCONJ
cjgl-2661	819	21	its	its	PRON
cjgl-2661	819	22	family	family	NOUN
cjgl-2661	819	23	code	code	NOUN
cjgl-2661	819	24	and	and	CCONJ
cjgl-2661	819	25	revenue	revenue	NOUN
cjgl-2661	819	26	and	and	CCONJ
cjgl-2661	819	27	taxation	taxation	NOUN
cjgl-2661	819	28	code	code	NOUN
cjgl-2661	819	29	to	to	PART
cjgl-2661	819	30	allow	allow	VERB
cjgl-2661	819	31	registered	register	VERB
cjgl-2661	819	32	domestic	domestic	ADJ
cjgl-2661	819	33	partners	partner	NOUN
cjgl-2661	819	34	to	to	PART
cjgl-2661	819	35	file	file	VERB
cjgl-2661	819	36	joint	joint	ADJ
cjgl-2661	819	37	income	income	NOUN
cjgl-2661	819	38	tax	tax	NOUN
cjgl-2661	819	39	returns	return	NOUN
cjgl-2661	819	40	.	.	PUNCT
cjgl-2661	820	1	california	california	PROPN
cjgl-2661	820	2	is	be	AUX
cjgl-2661	820	3	a	a	DET
cjgl-2661	820	4	state	state	NOUN
cjgl-2661	820	5	that	that	PRON
cjgl-2661	820	6	generally	generally	ADV
cjgl-2661	820	7	quite	quite	ADV
cjgl-2661	820	8	strictly	strictly	ADV
cjgl-2661	820	9	requires	require	VERB
cjgl-2661	820	10	federal	federal	ADJ
cjgl-2661	820	11	conformity	conformity	NOUN
cjgl-2661	820	12	in	in	ADP
cjgl-2661	820	13	the	the	DET
cjgl-2661	820	14	choice	choice	NOUN
cjgl-2661	820	15	of	of	ADP
cjgl-2661	820	16	state	state	NOUN
cjgl-2661	820	17	filing	filing	NOUN
cjgl-2661	820	18	status	status	NOUN
cjgl-2661	820	19	.	.	PUNCT
cjgl-2661	821	1	for	for	ADP
cjgl-2661	821	2	example	example	NOUN
cjgl-2661	821	3	,	,	PUNCT
cjgl-2661	821	4	california	california	PROPN
cjgl-2661	821	5	revenue	revenue	PROPN
cjgl-2661	821	6	and	and	CCONJ
cjgl-2661	821	7	taxation	taxation	NOUN
cjgl-2661	821	8	code	code	NOUN
cjgl-2661	821	9	§	§	PROPN
cjgl-2661	821	10	18521(a)(1	18521(a)(1	NUM
cjgl-2661	821	11	)	)	PUNCT
cjgl-2661	821	12	provides	provide	VERB
cjgl-2661	821	13	:	:	PUNCT
cjgl-2661	821	14	"	"	PUNCT
cjgl-2661	821	15	except	except	SCONJ
cjgl-2661	821	16	as	as	ADV
cjgl-2661	821	17	otherwise	otherwise	ADV
cjgl-2661	821	18	provided	provide	VERB
cjgl-2661	821	19	in	in	ADP
cjgl-2661	821	20	this	this	DET
cjgl-2661	821	21	section	section	NOUN
cjgl-2661	821	22	,	,	PUNCT
cjgl-2661	821	23	an	an	DET
cjgl-2661	821	24	individual	individual	NOUN
cjgl-2661	821	25	shall	shall	AUX
cjgl-2661	821	26	use	use	VERB
cjgl-2661	821	27	the	the	DET
cjgl-2661	821	28	same	same	ADJ
cjgl-2661	821	29	filing	filing	NOUN
cjgl-2661	821	30	status	status	NOUN
cjgl-2661	821	31	that	that	PRON
cjgl-2661	821	32	he	he	PRON
cjgl-2661	821	33	or	or	CCONJ
cjgl-2661	821	34	she	she	PRON
cjgl-2661	821	35	used	use	VERB
cjgl-2661	821	36	on	on	ADP
cjgl-2661	821	37	his	his	PRON
cjgl-2661	821	38	or	or	CCONJ
cjgl-2661	821	39	her	her	PRON
cjgl-2661	821	40	federal	federal	ADJ
cjgl-2661	821	41	income	income	NOUN
cjgl-2661	821	42	tax	tax	NOUN
cjgl-2661	821	43	return	return	NOUN
cjgl-2661	821	44	filed	file	VERB
cjgl-2661	821	45	for	for	ADP
cjgl-2661	821	46	the	the	DET
cjgl-2661	821	47	same	same	ADJ
cjgl-2661	821	48	taxable	taxable	ADJ
cjgl-2661	821	49	year	year	NOUN
cjgl-2661	821	50	.	.	PUNCT
cjgl-2661	822	1	"	"	PUNCT
cjgl-2661	822	2	'	'	PUNCT
cjgl-2661	822	3	43	43	NUM
cjgl-2661	822	4	the	the	DET
cjgl-2661	822	5	legislation	legislation	NOUN
cjgl-2661	822	6	effective	effective	ADJ
cjgl-2661	822	7	for	for	ADP
cjgl-2661	822	8	2007	2007	NUM
cjgl-2661	822	9	both	both	PRON
cjgl-2661	822	10	repealed	repeal	VERB
cjgl-2661	822	11	california	california	PROPN
cjgl-2661	822	12	family	family	PROPN
cjgl-2661	822	13	code	code	PROPN
cjgl-2661	822	14	§	§	PROPN
cjgl-2661	822	15	297.5(g)1	297.5(g)1	NUM
cjgl-2661	822	16	'	'	PUNCT
cjgl-2661	822	17	and	and	CCONJ
cjgl-2661	822	18	amended	amend	VERB
cjgl-2661	822	19	california	california	PROPN
cjgl-2661	822	20	revenue	revenue	NOUN
cjgl-2661	822	21	and	and	CCONJ
cjgl-2661	822	22	taxation	taxation	NOUN
cjgl-2661	822	23	code	code	NOUN
cjgl-2661	822	24	§	§	PROPN
cjgl-2661	822	25	18521	18521	NUM
cjgl-2661	822	26	to	to	PART
cjgl-2661	822	27	extensively	extensively	ADV
cjgl-2661	822	28	refer	refer	VERB
cjgl-2661	822	29	to	to	ADP
cjgl-2661	822	30	registered	register	VERB
cjgl-2661	822	31	domestic	domestic	ADJ
cjgl-2661	822	32	partners	partner	NOUN
cjgl-2661	822	33	wherever	wherever	SCONJ
cjgl-2661	822	34	"	"	PUNCT
cjgl-2661	822	35	spouses	spouse	NOUN
cjgl-2661	822	36	"	"	PUNCT
cjgl-2661	822	37	were	be	AUX
cjgl-2661	822	38	mentioned	mention	VERB
cjgl-2661	822	39	,	,	PUNCT
cjgl-2661	822	40	and	and	CCONJ
cjgl-2661	822	41	added	add	VERB
cjgl-2661	822	42	the	the	DET
cjgl-2661	822	43	following	follow	VERB
cjgl-2661	822	44	exception	exception	NOUN
cjgl-2661	822	45	at	at	ADP
cjgl-2661	822	46	§	§	PROPN
cjgl-2661	822	47	18521(d	18521(d	NUM
cjgl-2661	822	48	):	):	PUNCT
cjgl-2661	822	49	notwithstanding	notwithstanding	ADP
cjgl-2661	822	50	subdivision	subdivision	NOUN
cjgl-2661	822	51	(	(	PUNCT
cjgl-2661	822	52	a	a	X
cjgl-2661	822	53	)	)	PUNCT
cjgl-2661	822	54	,	,	PUNCT
cjgl-2661	822	55	registered	register	VERB
cjgl-2661	822	56	domestic	domestic	ADJ
cjgl-2661	822	57	partners	partner	NOUN
cjgl-2661	822	58	,	,	PUNCT
cjgl-2661	822	59	as	as	SCONJ
cjgl-2661	822	60	described	describe	VERB
cjgl-2661	822	61	in	in	ADP
cjgl-2661	822	62	section	section	NOUN
cjgl-2661	822	63	297	297	NUM
cjgl-2661	822	64	of	of	ADP
cjgl-2661	822	65	the	the	DET
cjgl-2661	822	66	family	family	NOUN
cjgl-2661	822	67	code	code	NOUN
cjgl-2661	822	68	,	,	PUNCT
cjgl-2661	822	69	who	who	PRON
cjgl-2661	822	70	are	be	AUX
cjgl-2661	822	71	registered	register	VERB
cjgl-2661	822	72	as	as	ADP
cjgl-2661	822	73	domestic	domestic	ADJ
cjgl-2661	822	74	partners	partner	NOUN
cjgl-2661	822	75	as	as	ADP
cjgl-2661	822	76	of	of	ADP
cjgl-2661	822	77	the	the	DET
cjgl-2661	822	78	close	close	NOUN
cjgl-2661	822	79	of	of	ADP
cjgl-2661	822	80	the	the	DET
cjgl-2661	822	81	taxable	taxable	ADJ
cjgl-2661	822	82	year	year	NOUN
cjgl-2661	822	83	and	and	CCONJ
cjgl-2661	822	84	who	who	PRON
cjgl-2661	822	85	are	be	AUX
cjgl-2661	822	86	prohibited	prohibit	VERB
cjgl-2661	822	87	under	under	ADP
cjgl-2661	822	88	federal	federal	ADJ
cjgl-2661	822	89	law	law	NOUN
cjgl-2661	822	90	from	from	ADP
cjgl-2661	822	91	filing	file	VERB
cjgl-2661	822	92	a	a	DET
cjgl-2661	822	93	joint	joint	ADJ
cjgl-2661	822	94	federal	federal	ADJ
cjgl-2661	822	95	income	income	NOUN
cjgl-2661	822	96	tax	tax	NOUN
cjgl-2661	822	97	return	return	NOUN
cjgl-2661	822	98	,	,	PUNCT
cjgl-2661	822	99	shall	shall	AUX
cjgl-2661	822	100	either	either	CCONJ
cjgl-2661	822	101	file	file	VERB
cjgl-2661	822	102	a	a	DET
cjgl-2661	822	103	joint	joint	ADJ
cjgl-2661	822	104	state	state	NOUN
cjgl-2661	822	105	income	income	NOUN
cjgl-2661	822	106	tax	tax	NOUN
cjgl-2661	822	107	return	return	NOUN
cjgl-2661	822	108	or	or	CCONJ
cjgl-2661	822	109	separate	separate	ADJ
cjgl-2661	822	110	state	state	NOUN
cjgl-2661	822	111	income	income	NOUN
cjgl-2661	822	112	tax	tax	NOUN
cjgl-2661	822	113	returns	return	NOUN
cjgl-2661	822	114	by	by	ADP
cjgl-2661	822	115	applying	apply	VERB
cjgl-2661	822	116	the	the	DET
cjgl-2661	822	117	standards	standard	NOUN
cjgl-2661	822	118	applicable	applicable	ADJ
cjgl-2661	822	119	to	to	ADP
cjgl-2661	822	120	spouses	spouse	NOUN
cjgl-2661	822	121	who	who	PRON
cjgl-2661	822	122	file	file	VERB
cjgl-2661	822	123	separately	separately	ADV
cjgl-2661	822	124	pursuant	pursuant	ADJ
cjgl-2661	822	125	to	to	ADP
cjgl-2661	822	126	section	section	NOUN
cjgl-2661	822	127	6013	6013	NUM
cjgl-2661	822	128	of	of	ADP
cjgl-2661	822	129	the	the	DET
cjgl-2661	822	130	internal	internal	ADJ
cjgl-2661	822	131	revenue	revenue	NOUN
cjgl-2661	822	132	code	code	NOUN
cjgl-2661	822	133	.	.	PUNCT
cjgl-2661	823	1	a	a	DET
cjgl-2661	823	2	separate	separate	ADJ
cjgl-2661	823	3	return	return	NOUN
cjgl-2661	823	4	filed	file	VERB
cjgl-2661	823	5	by	by	ADP
cjgl-2661	823	6	a	a	DET
cjgl-2661	823	7	domestic	domestic	ADJ
cjgl-2661	823	8	partner	partner	NOUN
cjgl-2661	823	9	of	of	ADP
cjgl-2661	823	10	a	a	DET
cjgl-2661	823	11	registered	register	VERB
cjgl-2661	823	12	domestic	domestic	ADJ
cjgl-2661	823	13	partnership	partnership	NOUN
cjgl-2661	823	14	shall	shall	AUX
cjgl-2661	823	15	be	be	AUX
cjgl-2661	823	16	subject	subject	ADJ
cjgl-2661	823	17	to	to	ADP
cjgl-2661	823	18	the	the	DET
cjgl-2661	823	19	same	same	ADJ
cjgl-2661	823	20	conditions	condition	NOUN
cjgl-2661	823	21	and	and	CCONJ
cjgl-2661	823	22	limitations	limitation	NOUN
cjgl-2661	823	23	applicable	applicable	ADJ
cjgl-2661	823	24	to	to	ADP
cjgl-2661	823	25	the	the	DET
cjgl-2661	823	26	separate	separate	ADJ
cjgl-2661	823	27	return	return	NOUN
cjgl-2661	823	28	of	of	ADP
cjgl-2661	823	29	a	a	DET
cjgl-2661	823	30	spouse	spouse	NOUN
cjgl-2661	823	31	.	.	PUNCT
cjgl-2661	824	1	'45	'45	NUM
cjgl-2661	825	1	it	it	PRON
cjgl-2661	825	2	was	be	AUX
cjgl-2661	825	3	this	this	DET
cjgl-2661	825	4	last	last	ADJ
cjgl-2661	825	5	change	change	NOUN
cjgl-2661	825	6	-	-	PUNCT
cjgl-2661	825	7	treating	treat	VERB
cjgl-2661	825	8	rdps	rdp	NOUN
cjgl-2661	825	9	effectively	effectively	ADV
cjgl-2661	825	10	as	as	ADP
cjgl-2661	825	11	spouses	spouse	NOUN
cjgl-2661	825	12	for	for	ADP
cjgl-2661	825	13	all	all	DET
cjgl-2661	825	14	purposes	purpose	NOUN
cjgl-2661	825	15	of	of	ADP
cjgl-2661	825	16	california	california	PROPN
cjgl-2661	825	17	income	income	NOUN
cjgl-2661	825	18	taxes	taxis	NOUN
cjgl-2661	825	19	-	-	PUNCT
cjgl-2661	825	20	that	that	SCONJ
cjgl-2661	825	21	the	the	DET
cjgl-2661	825	22	obama	obama	PROPN
cjgl-2661	825	23	irs	irs	PROPN
cjgl-2661	825	24	relied	rely	VERB
cjgl-2661	825	25	upon	upon	SCONJ
cjgl-2661	825	26	to	to	PART
cjgl-2661	825	27	rule	rule	VERB
cjgl-2661	825	28	that	that	SCONJ
cjgl-2661	825	29	the	the	DET
cjgl-2661	825	30	irs	irs	PROPN
cjgl-2661	825	31	would	would	AUX
cjgl-2661	825	32	recognize	recognize	VERB
cjgl-2661	825	33	community	community	NOUN
cjgl-2661	825	34	property	property	NOUN
cjgl-2661	825	35	division	division	NOUN
cjgl-2661	825	36	for	for	ADP
cjgl-2661	825	37	same	same	ADJ
cjgl-2661	825	38	-	-	PUNCT
cjgl-2661	825	39	sex	sex	NOUN
cjgl-2661	825	40	california	california	PROPN
cjgl-2661	825	41	rdps	rdp	NOUN
cjgl-2661	825	42	and	and	CCONJ
cjgl-2661	825	43	those	those	PRON
cjgl-2661	825	44	in	in	ADP
cjgl-2661	825	45	other	other	ADJ
cjgl-2661	825	46	states	state	NOUN
cjgl-2661	825	47	.	.	PUNCT
cjgl-2661	826	1	on	on	ADP
cjgl-2661	826	2	may	may	PROPN
cjgl-2661	826	3	15	15	NUM
cjgl-2661	826	4	,	,	PUNCT
cjgl-2661	826	5	2008	2008	NUM
cjgl-2661	826	6	,	,	PUNCT
cjgl-2661	826	7	the	the	DET
cjgl-2661	826	8	supreme	supreme	PROPN
cjgl-2661	826	9	court	court	PROPN
cjgl-2661	826	10	of	of	ADP
cjgl-2661	826	11	california	california	PROPN
cjgl-2661	826	12	held	hold	VERB
cjgl-2661	826	13	that	that	SCONJ
cjgl-2661	826	14	it	it	PRON
cjgl-2661	826	15	was	be	AUX
cjgl-2661	826	16	unconstitutional	unconstitutional	ADJ
cjgl-2661	826	17	to	to	PART
cjgl-2661	826	18	not	not	PART
cjgl-2661	826	19	allow	allow	VERB
cjgl-2661	826	20	same	same	ADJ
cjgl-2661	826	21	-	-	PUNCT
cjgl-2661	826	22	sex	sex	NOUN
cjgl-2661	826	23	couples	couple	NOUN
cjgl-2661	826	24	to	to	ADP
cjgl-2661	826	25	marry.146	marry.146	VERB
cjgl-2661	826	26	after	after	SCONJ
cjgl-2661	826	27	that	that	DET
cjgl-2661	826	28	decision	decision	NOUN
cjgl-2661	826	29	came	come	VERB
cjgl-2661	826	30	down	down	ADP
cjgl-2661	826	31	and	and	CCONJ
cjgl-2661	826	32	until	until	ADP
cjgl-2661	826	33	the	the	DET
cjgl-2661	826	34	passage	passage	NOUN
cjgl-2661	826	35	of	of	ADP
cjgl-2661	826	36	proposition	proposition	NOUN
cjgl-2661	826	37	8	8	NUM
cjgl-2661	826	38	on	on	ADP
cjgl-2661	826	39	november	november	PROPN
cjgl-2661	826	40	5	5	NUM
cjgl-2661	826	41	,	,	PUNCT
cjgl-2661	826	42	2008	2008	NUM
cjgl-2661	826	43	,	,	PUNCT
cjgl-2661	826	44	an	an	DET
cjgl-2661	826	45	estimated	estimate	VERB
cjgl-2661	826	46	18,000	18,000	NUM
cjgl-2661	826	47	california	california	PROPN
cjgl-2661	826	48	same	same	ADJ
cjgl-2661	826	49	-	-	PUNCT
cjgl-2661	826	50	sex	sex	NOUN
cjgl-2661	826	51	couples	couple	NOUN
cjgl-2661	826	52	got	get	AUX
cjgl-2661	826	53	married	marry	VERB
cjgl-2661	826	54	.	.	PUNCT
cjgl-2661	827	1	proposition	proposition	NOUN
cjgl-2661	827	2	8	8	NUM
cjgl-2661	827	3	ended	end	VERB
cjgl-2661	827	4	the	the	DET
cjgl-2661	827	5	ability	ability	NOUN
cjgl-2661	827	6	of	of	ADP
cjgl-2661	827	7	california	california	PROPN
cjgl-2661	827	8	same	same	ADJ
cjgl-2661	827	9	-	-	PUNCT
cjgl-2661	827	10	sex	sex	NOUN
cjgl-2661	827	11	couples	couple	NOUN
cjgl-2661	827	12	to	to	PART
cjgl-2661	827	13	get	get	AUX
cjgl-2661	827	14	married	marry	VERB
cjgl-2661	827	15	,	,	PUNCT
cjgl-2661	827	16	but	but	CCONJ
cjgl-2661	827	17	the	the	DET
cjgl-2661	827	18	california	california	PROPN
cjgl-2661	827	19	supreme	supreme	PROPN
cjgl-2661	827	20	court	court	PROPN
cjgl-2661	827	21	ruled	rule	VERB
cjgl-2661	827	22	that	that	SCONJ
cjgl-2661	827	23	it	it	PRON
cjgl-2661	827	24	did	do	AUX
cjgl-2661	827	25	not	not	PART
cjgl-2661	827	26	revoke	revoke	VERB
cjgl-2661	827	27	marriages	marriage	NOUN
cjgl-2661	827	28	that	that	PRON
cjgl-2661	827	29	happened	happen	VERB
cjgl-2661	827	30	earlier	early	ADV
cjgl-2661	827	31	in	in	ADP
cjgl-2661	827	32	the	the	DET
cjgl-2661	827	33	year.147	year.147	NOUN
cjgl-2661	827	34	accordingly	accordingly	ADV
cjgl-2661	827	35	,	,	PUNCT
cjgl-2661	827	36	even	even	ADV
cjgl-2661	827	37	today	today	NOUN
cjgl-2661	827	38	,	,	PUNCT
cjgl-2661	827	39	there	there	PRON
cjgl-2661	827	40	are	be	VERB
cjgl-2661	827	41	thousands	thousand	NOUN
cjgl-2661	827	42	of	of	ADP
cjgl-2661	827	43	same	same	ADJ
cjgl-2661	827	44	-	-	PUNCT
cjgl-2661	827	45	sex	sex	NOUN
cjgl-2661	827	46	143	143	NUM
cjgl-2661	827	47	cal	cal	NOUN
cjgl-2661	827	48	.	.	PUNCT
cjgl-2661	828	1	rev	rev	PROPN
cjgl-2661	828	2	.	.	PROPN
cjgl-2661	828	3	&	&	CCONJ
cjgl-2661	828	4	tax	tax	PROPN
cjgl-2661	828	5	.	.	PUNCT
cjgl-2661	829	1	code	code	PROPN
cjgl-2661	829	2	§	§	PROPN
cjgl-2661	829	3	18521(a)(1	18521(a)(1	NUM
cjgl-2661	829	4	)	)	PUNCT
cjgl-2661	829	5	(	(	PUNCT
cjgl-2661	829	6	west	west	NOUN
cjgl-2661	829	7	2012	2012	NUM
cjgl-2661	829	8	)	)	PUNCT
cjgl-2661	829	9	.	.	PUNCT
cjgl-2661	830	1	144	144	NUM
cjgl-2661	830	2	act	act	NOUN
cjgl-2661	830	3	of	of	ADP
cjgl-2661	830	4	sept	sept	PROPN
cjgl-2661	830	5	.	.	PROPN
cjgl-2661	830	6	30	30	NUM
cjgl-2661	830	7	,	,	PUNCT
cjgl-2661	830	8	2006	2006	NUM
cjgl-2661	830	9	,	,	PUNCT
cjgl-2661	830	10	2006	2006	NUM
cjgl-2661	830	11	cal	cal	NOUN
cjgl-2661	830	12	.	.	PUNCT
cjgl-2661	831	1	stat	stat	PROPN
cjgl-2661	831	2	.	.	PUNCT
cjgl-2661	832	1	ch	ch	NOUN
cjgl-2661	832	2	.	.	PROPN
cjgl-2661	832	3	802	802	NUM
cjgl-2661	832	4	,	,	PUNCT
cjgl-2661	832	5	§	§	NOUN
cjgl-2661	832	6	2	2	NUM
cjgl-2661	832	7	.	.	NOUN
cjgl-2661	832	8	145	145	NUM
cjgl-2661	833	1	i	i	PROPN
cjgl-2661	833	2	d.	d.	PROPN
cjgl-2661	833	3	§	§	PROPN
cjgl-2661	833	4	4	4	NUM
cjgl-2661	833	5	.	.	NOUN
cjgl-2661	833	6	146	146	NUM
cjgl-2661	833	7	in	in	ADP
cjgl-2661	833	8	re	re	NOUN
cjgl-2661	833	9	marriage	marriage	NOUN
cjgl-2661	833	10	cases	case	NOUN
cjgl-2661	833	11	,	,	PUNCT
cjgl-2661	833	12	183	183	NUM
cjgl-2661	833	13	p.3d	p.3d	NUM
cjgl-2661	833	14	384	384	NUM
cjgl-2661	833	15	(	(	PUNCT
cjgl-2661	833	16	cal	cal	PROPN
cjgl-2661	833	17	.	.	NOUN
cjgl-2661	833	18	2008	2008	NUM
cjgl-2661	833	19	)	)	PUNCT
cjgl-2661	833	20	,	,	PUNCT
cjgl-2661	833	21	superseded	supersede	VERB
cjgl-2661	833	22	by	by	ADP
cjgl-2661	833	23	constitutional	constitutional	ADJ
cjgl-2661	833	24	amendment	amendment	NOUN
cjgl-2661	833	25	,	,	PUNCT
cjgl-2661	833	26	cal	cal	PROPN
cjgl-2661	833	27	.	.	PUNCT
cjgl-2661	834	1	const	const	PROPN
cjgl-2661	834	2	.	.	PUNCT
cjgl-2661	835	1	art	art	NOUN
cjgl-2661	835	2	.	.	PUNCT
cjgl-2661	836	1	i	i	PRON
cjgl-2661	836	2	,	,	PUNCT
cjgl-2661	836	3	§	§	PROPN
cjgl-2661	836	4	7.5	7.5	NUM
cjgl-2661	836	5	.	.	PUNCT
cjgl-2661	837	1	147	147	NUM
cjgl-2661	837	2	strauss	strauss	PROPN
cjgl-2661	837	3	v.	v.	PROPN
cjgl-2661	837	4	horton	horton	PROPN
cjgl-2661	837	5	,	,	PUNCT
cjgl-2661	837	6	207	207	NUM
cjgl-2661	837	7	p.3d	p.3d	NUM
cjgl-2661	837	8	48	48	NUM
cjgl-2661	837	9	,	,	PUNCT
cjgl-2661	837	10	59	59	NUM
cjgl-2661	837	11	,	,	PUNCT
cjgl-2661	837	12	120	120	NUM
cjgl-2661	837	13	-	-	SYM
cjgl-2661	837	14	22	22	NUM
cjgl-2661	837	15	(	(	PUNCT
cjgl-2661	837	16	cal	cal	NUM
cjgl-2661	837	17	.	.	PUNCT
cjgl-2661	837	18	2009	2009	NUM
cjgl-2661	837	19	)	)	PUNCT
cjgl-2661	837	20	.	.	PUNCT
cjgl-2661	838	1	6724.1	6724.1	NUM
cjgl-2661	838	2	columbia	columbia	PROPN
cjgl-2661	838	3	journal	journal	NOUN
cjgl-2661	838	4	of	of	ADP
cjgl-2661	838	5	gender	gender	NOUN
cjgl-2661	838	6	and	and	CCONJ
cjgl-2661	838	7	law	law	NOUN
cjgl-2661	838	8	married	marry	VERB
cjgl-2661	838	9	couples	couple	NOUN
cjgl-2661	838	10	in	in	ADP
cjgl-2661	838	11	california	california	PROPN
cjgl-2661	838	12	,	,	PUNCT
cjgl-2661	838	13	and	and	CCONJ
cjgl-2661	838	14	the	the	DET
cjgl-2661	838	15	state	state	NOUN
cjgl-2661	838	16	's	's	PART
cjgl-2661	838	17	income	income	NOUN
cjgl-2661	838	18	taxes	taxis	NOUN
cjgl-2661	838	19	must	must	AUX
cjgl-2661	838	20	also	also	ADV
cjgl-2661	838	21	accommodate	accommodate	VERB
cjgl-2661	838	22	their	their	PRON
cjgl-2661	838	23	filings	filing	NOUN
cjgl-2661	838	24	each	each	DET
cjgl-2661	838	25	year	year	NOUN
cjgl-2661	838	26	going	go	VERB
cjgl-2661	838	27	forward	forward	ADV
cjgl-2661	838	28	.	.	PUNCT
cjgl-2661	839	1	effective	effective	ADJ
cjgl-2661	839	2	for	for	ADP
cjgl-2661	839	3	2010	2010	NUM
cjgl-2661	839	4	,	,	PUNCT
cjgl-2661	839	5	california	california	PROPN
cjgl-2661	839	6	also	also	ADV
cjgl-2661	839	7	agreed	agree	VERB
cjgl-2661	839	8	that	that	SCONJ
cjgl-2661	839	9	(	(	PUNCT
cjgl-2661	839	10	1	1	NUM
cjgl-2661	839	11	)	)	PUNCT
cjgl-2661	839	12	same	same	ADJ
cjgl-2661	839	13	-	-	PUNCT
cjgl-2661	839	14	sex	sex	NOUN
cjgl-2661	839	15	marriages	marriage	NOUN
cjgl-2661	839	16	entered	enter	VERB
cjgl-2661	839	17	into	into	ADP
cjgl-2661	839	18	outside	outside	ADP
cjgl-2661	839	19	of	of	ADP
cjgl-2661	839	20	california	california	PROPN
cjgl-2661	839	21	prior	prior	ADV
cjgl-2661	839	22	to	to	ADP
cjgl-2661	839	23	november	november	PROPN
cjgl-2661	839	24	5	5	NUM
cjgl-2661	839	25	,	,	PUNCT
cjgl-2661	839	26	2008	2008	NUM
cjgl-2661	839	27	would	would	AUX
cjgl-2661	839	28	be	be	AUX
cjgl-2661	839	29	treated	treat	VERB
cjgl-2661	839	30	as	as	ADP
cjgl-2661	839	31	marriages	marriage	NOUN
cjgl-2661	839	32	in	in	ADP
cjgl-2661	839	33	california	california	PROPN
cjgl-2661	839	34	and	and	CCONJ
cjgl-2661	839	35	(	(	PUNCT
cjgl-2661	839	36	2	2	X
cjgl-2661	839	37	)	)	PUNCT
cjgl-2661	839	38	any	any	DET
cjgl-2661	839	39	such	such	ADJ
cjgl-2661	839	40	marriages	marriage	NOUN
cjgl-2661	839	41	entered	enter	VERB
cjgl-2661	839	42	into	into	ADP
cjgl-2661	839	43	on	on	ADP
cjgl-2661	839	44	or	or	CCONJ
cjgl-2661	839	45	after	after	ADP
cjgl-2661	839	46	november	november	PROPN
cjgl-2661	839	47	5	5	NUM
cjgl-2661	839	48	,	,	PUNCT
cjgl-2661	839	49	2008	2008	NUM
cjgl-2661	839	50	would	would	AUX
cjgl-2661	839	51	be	be	AUX
cjgl-2661	839	52	treated	treat	VERB
cjgl-2661	839	53	the	the	DET
cjgl-2661	839	54	same	same	ADJ
cjgl-2661	839	55	as	as	ADP
cjgl-2661	839	56	marriages	marriage	NOUN
cjgl-2661	839	57	in	in	ADP
cjgl-2661	839	58	california	california	PROPN
cjgl-2661	839	59	,	,	PUNCT
cjgl-2661	839	60	but	but	CCONJ
cjgl-2661	839	61	would	would	AUX
cjgl-2661	839	62	not	not	PART
cjgl-2661	839	63	be	be	AUX
cjgl-2661	839	64	called	call	VERB
cjgl-2661	839	65	"	"	PUNCT
cjgl-2661	839	66	marriages"-i.e	marriages"-i.e	NOUN
cjgl-2661	839	67	.	.	PUNCT
cjgl-2661	840	1	,	,	PUNCT
cjgl-2661	840	2	they	they	PRON
cjgl-2661	840	3	would	would	AUX
cjgl-2661	840	4	be	be	AUX
cjgl-2661	840	5	treated	treat	VERB
cjgl-2661	840	6	as	as	SCONJ
cjgl-2661	840	7	rdps.148	rdps.148	PROPN
cjgl-2661	840	8	california	california	PROPN
cjgl-2661	840	9	has	have	AUX
cjgl-2661	840	10	gone	go	VERB
cjgl-2661	840	11	far	far	ADV
cjgl-2661	840	12	beyond	beyond	ADP
cjgl-2661	840	13	the	the	DET
cjgl-2661	840	14	guidance	guidance	NOUN
cjgl-2661	840	15	of	of	ADP
cjgl-2661	840	16	any	any	DET
cjgl-2661	840	17	other	other	ADJ
cjgl-2661	840	18	state	state	NOUN
cjgl-2661	840	19	in	in	ADP
cjgl-2661	840	20	telling	tell	VERB
cjgl-2661	840	21	its	its	PRON
cjgl-2661	840	22	residents	resident	NOUN
cjgl-2661	840	23	and	and	CCONJ
cjgl-2661	840	24	nonresidents	nonresident	NOUN
cjgl-2661	840	25	how	how	SCONJ
cjgl-2661	840	26	to	to	PART
cjgl-2661	840	27	file	file	VERB
cjgl-2661	840	28	california	california	PROPN
cjgl-2661	840	29	income	income	NOUN
cjgl-2661	840	30	tax	tax	NOUN
cjgl-2661	840	31	forms	form	NOUN
cjgl-2661	840	32	if	if	SCONJ
cjgl-2661	840	33	they	they	PRON
cjgl-2661	840	34	are	be	AUX
cjgl-2661	840	35	in	in	ADP
cjgl-2661	840	36	a	a	DET
cjgl-2661	840	37	marriage	marriage	NOUN
cjgl-2661	840	38	or	or	CCONJ
cjgl-2661	840	39	a	a	DET
cjgl-2661	840	40	registered	register	VERB
cjgl-2661	840	41	domestic	domestic	ADJ
cjgl-2661	840	42	partnership	partnership	NOUN
cjgl-2661	840	43	with	with	ADP
cjgl-2661	840	44	a	a	DET
cjgl-2661	840	45	person	person	NOUN
cjgl-2661	840	46	of	of	ADP
cjgl-2661	840	47	the	the	DET
cjgl-2661	840	48	same	same	ADJ
cjgl-2661	840	49	sex	sex	NOUN
cjgl-2661	840	50	.	.	PUNCT
cjgl-2661	841	1	in	in	ADP
cjgl-2661	841	2	2010	2010	NUM
cjgl-2661	841	3	,	,	PUNCT
cjgl-2661	841	4	the	the	DET
cjgl-2661	841	5	state	state	NOUN
cjgl-2661	841	6	's	's	PART
cjgl-2661	841	7	franchise	franchise	NOUN
cjgl-2661	841	8	tax	tax	NOUN
cjgl-2661	841	9	board	board	NOUN
cjgl-2661	841	10	issued	issue	VERB
cjgl-2661	841	11	the	the	DET
cjgl-2661	841	12	seventeen	seventeen	NUM
cjgl-2661	841	13	-	-	PUNCT
cjgl-2661	841	14	page	page	NOUN
cjgl-2661	841	15	publication	publication	NOUN
cjgl-2661	841	16	737	737	NUM
cjgl-2661	841	17	,	,	PUNCT
cjgl-2661	841	18	"	"	PUNCT
cjgl-2661	841	19	tax	tax	NOUN
cjgl-2661	841	20	information	information	NOUN
cjgl-2661	841	21	for	for	ADP
cjgl-2661	841	22	registered	register	VERB
cjgl-2661	841	23	domestic	domestic	ADJ
cjgl-2661	841	24	partners	partner	NOUN
cjgl-2661	841	25	,	,	PUNCT
cjgl-2661	841	26	"	"	PUNCT
cjgl-2661	841	27	49	49	NUM
cjgl-2661	841	28	and	and	CCONJ
cjgl-2661	841	29	the	the	DET
cjgl-2661	841	30	sixteen	sixteen	NUM
cjgl-2661	841	31	-	-	PUNCT
cjgl-2661	841	32	page	page	NOUN
cjgl-2661	841	33	publication	publication	NOUN
cjgl-2661	841	34	776	776	NUM
cjgl-2661	841	35	,	,	PUNCT
cjgl-2661	841	36	"	"	PUNCT
cjgl-2661	841	37	tax	tax	NOUN
cjgl-2661	841	38	information	information	NOUN
cjgl-2661	841	39	for	for	ADP
cjgl-2661	841	40	samesex	samesex	NOUN
cjgl-2661	841	41	married	marry	VERB
cjgl-2661	841	42	couples	couple	NOUN
cjgl-2661	841	43	.	.	PUNCT
cjgl-2661	842	1	"5	"5	NOUN
cjgl-2661	842	2	0	0	PUNCT
cjgl-2661	843	1	in	in	ADP
cjgl-2661	843	2	addition	addition	NOUN
cjgl-2661	843	3	,	,	PUNCT
cjgl-2661	843	4	the	the	DET
cjgl-2661	843	5	website	website	NOUN
cjgl-2661	843	6	of	of	ADP
cjgl-2661	843	7	the	the	DET
cjgl-2661	843	8	franchise	franchise	NOUN
cjgl-2661	843	9	tax	tax	NOUN
cjgl-2661	843	10	board	board	NOUN
cjgl-2661	843	11	has	have	VERB
cjgl-2661	843	12	pages	page	NOUN
cjgl-2661	843	13	entitled	entitle	VERB
cjgl-2661	843	14	"	"	PUNCT
cjgl-2661	843	15	what	what	PRON
cjgl-2661	843	16	if	if	SCONJ
cjgl-2661	843	17	i	i	PRON
cjgl-2661	843	18	'm	be	AUX
cjgl-2661	843	19	a	a	DET
cjgl-2661	843	20	domestic	domestic	ADJ
cjgl-2661	843	21	partner	partner	NOUN
cjgl-2661	843	22	?	?	PUNCT
cjgl-2661	843	23	"	"	PUNCT
cjgl-2661	843	24	"	"	PUNCT
cjgl-2661	843	25	'	'	PUNCT
cjgl-2661	843	26	and	and	CCONJ
cjgl-2661	843	27	"	"	PUNCT
cjgl-2661	843	28	same	same	ADJ
cjgl-2661	843	29	-	-	PUNCT
cjgl-2661	843	30	sex	sex	NOUN
cjgl-2661	843	31	married	married	ADJ
cjgl-2661	843	32	couples	couple	NOUN
cjgl-2661	843	33	.	.	PUNCT
cjgl-2661	843	34	"	"	PUNCT
cjgl-2661	844	1	5	5	NUM
cjgl-2661	844	2	2	2	NUM
cjgl-2661	844	3	these	these	DET
cjgl-2661	844	4	and	and	CCONJ
cjgl-2661	844	5	other	other	ADJ
cjgl-2661	844	6	website	website	NOUN
cjgl-2661	844	7	pages	page	NOUN
cjgl-2661	844	8	(	(	PUNCT
cjgl-2661	844	9	often	often	ADV
cjgl-2661	844	10	interlinked	interlinked	ADJ
cjgl-2661	844	11	)	)	PUNCT
cjgl-2661	844	12	answer	answer	NOUN
cjgl-2661	844	13	multiple	multiple	ADV
cjgl-2661	844	14	frequently	frequently	ADV
cjgl-2661	844	15	asked	ask	VERB
cjgl-2661	844	16	questions	question	NOUN
cjgl-2661	844	17	.	.	PUNCT
cjgl-2661	845	1	here	here	ADV
cjgl-2661	845	2	is	be	AUX
cjgl-2661	845	3	an	an	DET
cjgl-2661	845	4	example	example	NOUN
cjgl-2661	845	5	of	of	ADP
cjgl-2661	845	6	two	two	NUM
cjgl-2661	845	7	frequently	frequently	ADV
cjgl-2661	845	8	asked	ask	VERB
cjgl-2661	845	9	questions	question	NOUN
cjgl-2661	845	10	from	from	ADP
cjgl-2661	845	11	the	the	DET
cjgl-2661	845	12	domestic	domestic	ADJ
cjgl-2661	845	13	partnership	partnership	NOUN
cjgl-2661	845	14	page	page	NOUN
cjgl-2661	845	15	:	:	PUNCT
cjgl-2661	845	16	can	can	AUX
cjgl-2661	845	17	an	an	DET
cjgl-2661	845	18	rdp	rdp	X
cjgl-2661	845	19	who	who	PRON
cjgl-2661	845	20	files	file	VERB
cjgl-2661	845	21	a	a	DET
cjgl-2661	845	22	california	california	PROPN
cjgl-2661	845	23	married	married	ADJ
cjgl-2661	845	24	filing	filing	NOUN
cjgl-2661	845	25	joint	joint	ADJ
cjgl-2661	845	26	return	return	NOUN
cjgl-2661	845	27	exclude	exclude	VERB
cjgl-2661	845	28	up	up	ADP
cjgl-2661	845	29	to	to	PART
cjgl-2661	845	30	$	$	SYM
cjgl-2661	845	31	500,000	500,000	NUM
cjgl-2661	845	32	of	of	ADP
cjgl-2661	845	33	capital	capital	NOUN
cjgl-2661	845	34	gain	gain	NOUN
cjgl-2661	845	35	on	on	ADP
cjgl-2661	845	36	the	the	DET
cjgl-2661	845	37	sale	sale	NOUN
cjgl-2661	845	38	of	of	ADP
cjgl-2661	845	39	a	a	DET
cjgl-2661	845	40	principal	principal	ADJ
cjgl-2661	845	41	residence	residence	NOUN
cjgl-2661	845	42	?	?	PUNCT
cjgl-2661	846	1	yes	yes	INTJ
cjgl-2661	846	2	,	,	PUNCT
cjgl-2661	846	3	if	if	SCONJ
cjgl-2661	846	4	they	they	PRON
cjgl-2661	846	5	meet	meet	VERB
cjgl-2661	846	6	the	the	DET
cjgl-2661	846	7	capital	capital	NOUN
cjgl-2661	846	8	gain	gain	VERB
cjgl-2661	846	9	exclusion	exclusion	NOUN
cjgl-2661	846	10	rules	rule	NOUN
cjgl-2661	846	11	that	that	PRON
cjgl-2661	846	12	apply	apply	VERB
cjgl-2661	846	13	to	to	ADP
cjgl-2661	846	14	a	a	DET
cjgl-2661	846	15	married	married	ADJ
cjgl-2661	846	16	individual	individual	ADJ
cjgl-2661	846	17	filing	file	VERB
cjgl-2661	846	18	a	a	DET
cjgl-2661	846	19	joint	joint	ADJ
cjgl-2661	846	20	return	return	NOUN
cjgl-2661	846	21	.....	.....	PUNCT
cjgl-2661	846	22	can	can	AUX
cjgl-2661	846	23	an	an	DET
cjgl-2661	846	24	rdp	rdp	PROPN
cjgl-2661	846	25	who	who	PRON
cjgl-2661	846	26	filed	file	VERB
cjgl-2661	846	27	a	a	DET
cjgl-2661	846	28	joint	joint	ADJ
cjgl-2661	846	29	return	return	NOUN
cjgl-2661	846	30	apply	apply	VERB
cjgl-2661	846	31	for	for	ADP
cjgl-2661	846	32	relief	relief	NOUN
cjgl-2661	846	33	under	under	ADP
cjgl-2661	846	34	california	california	PROPN
cjgl-2661	846	35	's	's	PART
cjgl-2661	846	36	innocent	innocent	ADJ
cjgl-2661	846	37	148	148	NUM
cjgl-2661	846	38	2009	2009	NUM
cjgl-2661	846	39	cal	cal	NOUN
cjgl-2661	846	40	.	.	PUNCT
cjgl-2661	847	1	stat	stat	PROPN
cjgl-2661	847	2	.	.	PUNCT
cjgl-2661	848	1	ch	ch	NOUN
cjgl-2661	848	2	.	.	PROPN
cjgl-2661	848	3	625	625	NUM
cjgl-2661	848	4	,	,	PUNCT
cjgl-2661	848	5	§	§	PROPN
cjgl-2661	848	6	i	i	PRON
cjgl-2661	848	7	(	(	PUNCT
cjgl-2661	848	8	amending	amend	VERB
cjgl-2661	848	9	cal	cal	PROPN
cjgl-2661	848	10	.	.	PUNCT
cjgl-2661	849	1	fam	fam	PROPN
cjgl-2661	849	2	.	.	PUNCT
cjgl-2661	850	1	code	code	PROPN
cjgl-2661	850	2	§	§	PROPN
cjgl-2661	850	3	308	308	NUM
cjgl-2661	850	4	(	(	PUNCT
cjgl-2661	850	5	west	west	NOUN
cjgl-2661	850	6	2010	2010	NUM
cjgl-2661	850	7	)	)	PUNCT
cjgl-2661	850	8	)	)	PUNCT
cjgl-2661	850	9	.	.	PUNCT
cjgl-2661	851	1	149	149	NUM
cjgl-2661	851	2	state	state	NOUN
cjgl-2661	851	3	of	of	ADP
cjgl-2661	851	4	cal	cal	PROPN
cjgl-2661	851	5	.	.	PUNCT
cjgl-2661	852	1	franchise	franchise	NOUN
cjgl-2661	852	2	tax	tax	PROPN
cjgl-2661	852	3	1d	1d	NUM
cjgl-2661	852	4	.	.	PUNCT
cjgl-2661	853	1	,	,	PUNCT
cjgl-2661	853	2	ftb	ftb	PROPN
cjgl-2661	853	3	publ'n	publ'n	VERB
cjgl-2661	853	4	737	737	NUM
cjgl-2661	853	5	-	-	PUNCT
cjgl-2661	853	6	tax	tax	NOUN
cjgl-2661	853	7	information	information	NOUN
cjgl-2661	853	8	for	for	ADP
cjgl-2661	853	9	registered	register	VERB
cjgl-2661	853	10	domestic	domestic	ADJ
cjgl-2661	853	11	partners	partner	NOUN
cjgl-2661	853	12	(	(	PUNCT
cjgl-2661	853	13	2010	2010	NUM
cjgl-2661	853	14	)	)	PUNCT
cjgl-2661	854	1	[	[	X
cjgl-2661	854	2	hereinafter	hereinafter	NOUN
cjgl-2661	854	3	ftb	ftb	NOUN
cjgl-2661	854	4	737	737	NUM
cjgl-2661	854	5	]	]	PUNCT
cjgl-2661	854	6	,	,	PUNCT
cjgl-2661	854	7	available	available	ADJ
cjgl-2661	854	8	at	at	ADP
cjgl-2661	854	9	https:/www.ftb.ca.gov	https:/www.ftb.ca.gov	PROPN
cjgl-2661	854	10	/	/	SYM
cjgl-2661	854	11	forms/2010/10	forms/2010/10	NOUN
cjgl-2661	854	12	-	-	PUNCT
cjgl-2661	854	13	737.pdf	737.pdf	NOUN
cjgl-2661	854	14	.	.	PUNCT
cjgl-2661	854	15	ftb	ftb	PROPN
cjgl-2661	854	16	737	737	NUM
cjgl-2661	854	17	has	have	AUX
cjgl-2661	854	18	not	not	PART
cjgl-2661	854	19	yet	yet	ADV
cjgl-2661	854	20	been	be	AUX
cjgl-2661	854	21	updated	update	VERB
cjgl-2661	854	22	.	.	PUNCT
cjgl-2661	855	1	150	150	NUM
cjgl-2661	855	2	state	state	NOUN
cjgl-2661	855	3	of	of	ADP
cjgl-2661	855	4	cal	cal	PROPN
cjgl-2661	855	5	.	.	PUNCT
cjgl-2661	856	1	franchise	franchise	PROPN
cjgl-2661	856	2	tax	tax	PROPN
cjgl-2661	856	3	bd	bd	PROPN
cjgl-2661	856	4	.	.	PROPN
cjgl-2661	856	5	,	,	PUNCT
cjgl-2661	856	6	ftb	ftb	PROPN
cjgl-2661	856	7	publ'n	publ'n	NUM
cjgl-2661	856	8	776	776	NUM
cjgl-2661	856	9	-	-	PUNCT
cjgl-2661	856	10	tax	tax	NOUN
cjgl-2661	856	11	information	information	NOUN
cjgl-2661	856	12	for	for	ADP
cjgl-2661	856	13	same	same	ADJ
cjgl-2661	856	14	-	-	PUNCT
cjgl-2661	856	15	sex	sex	NOUN
cjgl-2661	856	16	married	married	ADJ
cjgl-2661	856	17	couples	couple	NOUN
cjgl-2661	856	18	(	(	PUNCT
cjgl-2661	856	19	2010	2010	NUM
cjgl-2661	856	20	)	)	PUNCT
cjgl-2661	857	1	[	[	X
cjgl-2661	857	2	hereinafter	hereinafter	NOUN
cjgl-2661	857	3	ftb	ftb	PROPN
cjgl-2661	857	4	776	776	NUM
cjgl-2661	857	5	]	]	PUNCT
cjgl-2661	857	6	,	,	PUNCT
cjgl-2661	857	7	available	available	ADJ
cjgl-2661	857	8	at	at	ADP
cjgl-2661	857	9	https://www.ftb.ca.gov/forms/2010/10	https://www.ftb.ca.gov/forms/2010/10	PROPN
cjgl-2661	857	10	776.pdf	776.pdf	PROPN
cjgl-2661	857	11	.	.	PUNCT
cjgl-2661	858	1	ftb	ftb	PROPN
cjgl-2661	858	2	776	776	NUM
cjgl-2661	858	3	also	also	ADV
cjgl-2661	858	4	has	have	AUX
cjgl-2661	858	5	not	not	PART
cjgl-2661	858	6	yet	yet	ADV
cjgl-2661	858	7	been	be	AUX
cjgl-2661	858	8	updated	update	VERB
cjgl-2661	858	9	.	.	PUNCT
cjgl-2661	859	1	151	151	NUM
cjgl-2661	859	2	what	what	PRON
cjgl-2661	859	3	if	if	SCONJ
cjgl-2661	859	4	i	i	PRON
cjgl-2661	859	5	'm	be	AUX
cjgl-2661	859	6	a	a	DET
cjgl-2661	859	7	domestic	domestic	ADJ
cjgl-2661	859	8	partner	partner	NOUN
cjgl-2661	859	9	?	?	PUNCT
cjgl-2661	859	10	,	,	PUNCT
cjgl-2661	859	11	state	state	NOUN
cjgl-2661	859	12	of	of	ADP
cjgl-2661	859	13	cal	cal	PROPN
cjgl-2661	859	14	.	.	PUNCT
cjgl-2661	860	1	franchise	franchise	PROPN
cjgl-2661	860	2	tax	tax	PROPN
cjgl-2661	861	1	bd	bd	PROPN
cjgl-2661	861	2	.	.	PROPN
cjgl-2661	861	3	,	,	PUNCT
cjgl-2661	861	4	http://www.ftb.ca.gov/individuals/	http://www.ftb.ca.gov/individuals/	PROPN
cjgl-2661	861	5	faq	faq	PROPN
cjgl-2661	861	6	/	/	SYM
cjgl-2661	861	7	dompart.shtml	dompart.shtml	PROPN
cjgl-2661	861	8	(	(	PUNCT
cjgl-2661	861	9	last	last	ADV
cjgl-2661	861	10	visited	visit	VERB
cjgl-2661	861	11	july	july	PROPN
cjgl-2661	861	12	23	23	NUM
cjgl-2661	861	13	,	,	PUNCT
cjgl-2661	861	14	2012	2012	NUM
cjgl-2661	861	15	)	)	PUNCT
cjgl-2661	861	16	.	.	PUNCT
cjgl-2661	862	1	152	152	NUM
cjgl-2661	862	2	same	same	ADJ
cjgl-2661	862	3	-	-	PUNCT
cjgl-2661	862	4	sex	sex	NOUN
cjgl-2661	862	5	married	married	ADJ
cjgl-2661	862	6	couples	couple	NOUN
cjgl-2661	862	7	,	,	PUNCT
cjgl-2661	862	8	state	state	NOUN
cjgl-2661	862	9	of	of	ADP
cjgl-2661	862	10	cal	cal	PROPN
cjgl-2661	862	11	.	.	PUNCT
cjgl-2661	863	1	franchise	franchise	NOUN
cjgl-2661	863	2	tax	tax	PROPN
cjgl-2661	863	3	bd	bd	PROPN
cjgl-2661	863	4	.	.	PUNCT
cjgl-2661	863	5	(	(	PUNCT
cjgl-2661	863	6	apr	apr	PROPN
cjgl-2661	863	7	.	.	PROPN
cjgl-2661	863	8	13	13	NUM
cjgl-2661	863	9	,	,	PUNCT
cjgl-2661	863	10	2010	2010	NUM
cjgl-2661	863	11	)	)	PUNCT
cjgl-2661	863	12	,	,	PUNCT
cjgl-2661	863	13	http://www.ftb.ca.gov/	http://www.ftb.ca.gov/	ADP
cjgl-2661	863	14	individuals	individual	NOUN
cjgl-2661	863	15	/	/	SYM
cjgl-2661	863	16	same	same	ADJ
cjgl-2661	863	17	sex	sex	NOUN
cjgl-2661	863	18	marriage	marriage	NOUN
cjgl-2661	863	19	/	/	SYM
cjgl-2661	863	20	index.shtml	index.shtml	PROPN
cjgl-2661	863	21	.	.	PROPN
cjgl-2661	863	22	24.168	24.168	NUM
cjgl-2661	863	23	columbia	columbia	PROPN
cjgl-2661	863	24	journal	journal	NOUN
cjgl-2661	863	25	of	of	ADP
cjgl-2661	863	26	gender	gender	NOUN
cjgl-2661	863	27	and	and	CCONJ
cjgl-2661	863	28	law	law	NOUN
cjgl-2661	863	29	spouse	spouse	NOUN
cjgl-2661	863	30	provisions	provision	NOUN
cjgl-2661	863	31	?	?	PUNCT
cjgl-2661	864	1	yes	yes	INTJ
cjgl-2661	864	2	,	,	PUNCT
cjgl-2661	864	3	california	california	PROPN
cjgl-2661	864	4	innocent	innocent	ADJ
cjgl-2661	864	5	spouse	spouse	NOUN
cjgl-2661	864	6	provisions	provision	NOUN
cjgl-2661	864	7	apply	apply	VERB
cjgl-2661	864	8	to	to	ADP
cjgl-2661	864	9	anyone	anyone	PRON
cjgl-2661	864	10	who	who	PRON
cjgl-2661	864	11	files	file	VERB
cjgl-2661	864	12	a	a	DET
cjgl-2661	864	13	married	married	ADJ
cjgl-2661	864	14	filing	filing	NOUN
cjgl-2661	864	15	joint	joint	ADJ
cjgl-2661	864	16	return	return	NOUN
cjgl-2661	864	17	.	.	PUNCT
cjgl-2661	865	1	indeed	indeed	ADV
cjgl-2661	865	2	,	,	PUNCT
cjgl-2661	865	3	on	on	ADP
cjgl-2661	865	4	the	the	DET
cjgl-2661	865	5	"	"	PUNCT
cjgl-2661	865	6	same	same	ADJ
cjgl-2661	865	7	-	-	PUNCT
cjgl-2661	865	8	sex	sex	NOUN
cjgl-2661	865	9	married	married	ADJ
cjgl-2661	865	10	couples	couple	NOUN
cjgl-2661	865	11	"	"	PUNCT
cjgl-2661	865	12	page	page	NOUN
cjgl-2661	865	13	,	,	PUNCT
cjgl-2661	865	14	there	there	PRON
cjgl-2661	865	15	is	be	VERB
cjgl-2661	865	16	a	a	DET
cjgl-2661	865	17	link	link	NOUN
cjgl-2661	865	18	to	to	ADP
cjgl-2661	865	19	the	the	DET
cjgl-2661	865	20	franchise	franchise	PROPN
cjgl-2661	865	21	tax	tax	PROPN
cjgl-2661	865	22	board	board	NOUN
cjgl-2661	865	23	's	's	PART
cjgl-2661	865	24	subscription	subscription	NOUN
cjgl-2661	865	25	service	service	NOUN
cjgl-2661	865	26	which	which	PRON
cjgl-2661	865	27	allows	allow	VERB
cjgl-2661	865	28	a	a	DET
cjgl-2661	865	29	person	person	NOUN
cjgl-2661	865	30	to	to	PART
cjgl-2661	865	31	receive	receive	VERB
cjgl-2661	865	32	e	e	NOUN
cjgl-2661	865	33	-	-	NOUN
cjgl-2661	865	34	mail	mail	NOUN
cjgl-2661	865	35	updates	update	NOUN
cjgl-2661	865	36	from	from	ADP
cjgl-2661	865	37	the	the	DET
cjgl-2661	865	38	board	board	NOUN
cjgl-2661	865	39	only	only	ADV
cjgl-2661	865	40	relating	relate	VERB
cjgl-2661	865	41	to	to	ADP
cjgl-2661	865	42	certain	certain	ADJ
cjgl-2661	865	43	topics	topic	NOUN
cjgl-2661	865	44	,	,	PUNCT
cjgl-2661	865	45	one	one	NUM
cjgl-2661	865	46	of	of	ADP
cjgl-2661	865	47	which	which	PRON
cjgl-2661	865	48	is	be	AUX
cjgl-2661	865	49	same	same	ADJ
cjgl-2661	865	50	-	-	PUNCT
cjgl-2661	865	51	sex	sex	NOUN
cjgl-2661	865	52	marriage	marriage	NOUN
cjgl-2661	865	53	.	.	PUNCT
cjgl-2661	865	54	'	'	PUNCT
cjgl-2661	866	1	the	the	DET
cjgl-2661	866	2	basic	basic	ADJ
cjgl-2661	866	3	california	california	PROPN
cjgl-2661	866	4	income	income	NOUN
cjgl-2661	866	5	tax	tax	NOUN
cjgl-2661	866	6	return	return	NOUN
cjgl-2661	866	7	is	be	AUX
cjgl-2661	866	8	form	form	NOUN
cjgl-2661	866	9	540	540	NUM
cjgl-2661	866	10	,	,	PUNCT
cjgl-2661	866	11	which	which	PRON
cjgl-2661	866	12	contains	contain	VERB
cjgl-2661	866	13	filing	file	VERB
cjgl-2661	866	14	status	status	NOUN
cjgl-2661	866	15	boxes	box	NOUN
cjgl-2661	866	16	for	for	ADP
cjgl-2661	866	17	"	"	PUNCT
cjgl-2661	866	18	married	married	ADJ
cjgl-2661	866	19	/	/	SYM
cjgl-2661	866	20	rdp	rdp	ADJ
cjgl-2661	866	21	filing	filing	NOUN
cjgl-2661	866	22	jointly	jointly	ADV
cjgl-2661	866	23	"	"	PUNCT
cjgl-2661	866	24	and	and	CCONJ
cjgl-2661	866	25	"	"	PUNCT
cjgl-2661	866	26	married	married	ADJ
cjgl-2661	866	27	/	/	SYM
cjgl-2661	866	28	rdp	rdp	ADJ
cjgl-2661	866	29	filing	filing	NOUN
cjgl-2661	866	30	separately	separately	ADV
cjgl-2661	866	31	.	.	PUNCT
cjgl-2661	866	32	"	"	PUNCT
cjgl-2661	867	1	5	5	NUM
cjgl-2661	867	2	4	4	NUM
cjgl-2661	867	3	the	the	DET
cjgl-2661	867	4	return	return	NOUN
cjgl-2661	867	5	essentially	essentially	ADV
cjgl-2661	867	6	begins	begin	VERB
cjgl-2661	867	7	with	with	ADP
cjgl-2661	867	8	reported	report	VERB
cjgl-2661	867	9	federal	federal	ADJ
cjgl-2661	867	10	adjusted	adjust	VERB
cjgl-2661	867	11	gross	gross	ADJ
cjgl-2661	867	12	income	income	NOUN
cjgl-2661	867	13	on	on	ADP
cjgl-2661	867	14	line	line	NOUN
cjgl-2661	867	15	13	13	NUM
cjgl-2661	867	16	,	,	PUNCT
cjgl-2661	867	17	then	then	ADV
cjgl-2661	867	18	makes	make	VERB
cjgl-2661	867	19	california	california	PROPN
cjgl-2661	867	20	subtractions	subtraction	NOUN
cjgl-2661	867	21	on	on	ADP
cjgl-2661	867	22	line	line	NOUN
cjgl-2661	867	23	14	14	NUM
cjgl-2661	867	24	and	and	CCONJ
cjgl-2661	867	25	california	california	PROPN
cjgl-2661	867	26	additions	addition	NOUN
cjgl-2661	867	27	on	on	ADP
cjgl-2661	867	28	line	line	NOUN
cjgl-2661	867	29	16	16	NUM
cjgl-2661	867	30	.	.	PUNCT
cjgl-2661	868	1	on	on	ADP
cjgl-2661	868	2	a	a	DET
cjgl-2661	868	3	schedule	schedule	NOUN
cjgl-2661	868	4	ca	ca	NOUN
cjgl-2661	868	5	(	(	PUNCT
cjgl-2661	868	6	540	540	NUM
cjgl-2661	868	7	)	)	PUNCT
cjgl-2661	868	8	,	,	PUNCT
cjgl-2661	868	9	the	the	DET
cjgl-2661	868	10	california	california	PROPN
cjgl-2661	868	11	subtractions	subtraction	NOUN
cjgl-2661	868	12	and	and	CCONJ
cjgl-2661	868	13	additions	addition	NOUN
cjgl-2661	868	14	are	be	AUX
cjgl-2661	868	15	broken	break	VERB
cjgl-2661	868	16	out	out	ADP
cjgl-2661	868	17	by	by	ADP
cjgl-2661	868	18	income	income	NOUN
cjgl-2661	868	19	and	and	CCONJ
cjgl-2661	868	20	adjustment	adjustment	NOUN
cjgl-2661	868	21	to	to	ADP
cjgl-2661	868	22	income	income	NOUN
cjgl-2661	868	23	item	item	NOUN
cjgl-2661	868	24	(	(	PUNCT
cjgl-2661	868	25	lines	line	NOUN
cjgl-2661	868	26	7	7	NUM
cjgl-2661	868	27	through	through	ADP
cjgl-2661	868	28	37	37	NUM
cjgl-2661	868	29	on	on	ADP
cjgl-2661	868	30	the	the	DET
cjgl-2661	868	31	federal	federal	ADJ
cjgl-2661	868	32	return	return	NOUN
cjgl-2661	868	33	plus	plus	CCONJ
cjgl-2661	868	34	separate	separate	ADJ
cjgl-2661	868	35	columns	column	NOUN
cjgl-2661	868	36	for	for	ADP
cjgl-2661	868	37	additions	addition	NOUN
cjgl-2661	868	38	and	and	CCONJ
cjgl-2661	868	39	subtractions	subtraction	NOUN
cjgl-2661	868	40	to	to	PART
cjgl-2661	868	41	get	get	VERB
cjgl-2661	868	42	to	to	ADP
cjgl-2661	868	43	the	the	DET
cjgl-2661	868	44	california	california	PROPN
cjgl-2661	868	45	number	number	NOUN
cjgl-2661	868	46	for	for	ADP
cjgl-2661	868	47	each	each	DET
cjgl-2661	868	48	line	line	NOUN
cjgl-2661	868	49	)	)	PUNCT
cjgl-2661	868	50	.	.	PUNCT
cjgl-2661	869	1	since	since	SCONJ
cjgl-2661	869	2	california	california	PROPN
cjgl-2661	869	3	same	same	ADJ
cjgl-2661	869	4	-	-	PUNCT
cjgl-2661	869	5	sex	sex	NOUN
cjgl-2661	869	6	married	married	ADJ
cjgl-2661	869	7	couples	couple	NOUN
cjgl-2661	869	8	or	or	CCONJ
cjgl-2661	869	9	registered	register	VERB
cjgl-2661	869	10	domestic	domestic	ADJ
cjgl-2661	869	11	partners	partner	NOUN
cjgl-2661	869	12	who	who	PRON
cjgl-2661	869	13	wish	wish	VERB
cjgl-2661	869	14	to	to	PART
cjgl-2661	869	15	file	file	VERB
cjgl-2661	869	16	jointly	jointly	ADV
cjgl-2661	869	17	must	must	AUX
cjgl-2661	869	18	start	start	VERB
cjgl-2661	869	19	from	from	ADP
cjgl-2661	869	20	a	a	DET
cjgl-2661	869	21	different	different	ADJ
cjgl-2661	869	22	federal	federal	ADJ
cjgl-2661	869	23	adjusted	adjust	VERB
cjgl-2661	869	24	gross	gross	ADJ
cjgl-2661	869	25	income	income	NOUN
cjgl-2661	869	26	than	than	SCONJ
cjgl-2661	869	27	is	be	AUX
cjgl-2661	869	28	actually	actually	ADV
cjgl-2661	869	29	shown	show	VERB
cjgl-2661	869	30	on	on	ADP
cjgl-2661	869	31	their	their	PRON
cjgl-2661	869	32	single	single	ADJ
cjgl-2661	869	33	or	or	CCONJ
cjgl-2661	869	34	head	head	NOUN
cjgl-2661	869	35	of	of	ADP
cjgl-2661	869	36	household	household	NOUN
cjgl-2661	869	37	federal	federal	ADJ
cjgl-2661	869	38	returns	return	NOUN
cjgl-2661	869	39	,	,	PUNCT
cjgl-2661	869	40	the	the	DET
cjgl-2661	869	41	franchise	franchise	NOUN
cjgl-2661	869	42	tax	tax	NOUN
cjgl-2661	869	43	board	board	NOUN
cjgl-2661	869	44	generally	generally	ADV
cjgl-2661	869	45	requires	require	VERB
cjgl-2661	869	46	that	that	SCONJ
cjgl-2661	869	47	taxpayers	taxpayer	NOUN
cjgl-2661	869	48	prepare	prepare	VERB
cjgl-2661	869	49	and	and	CCONJ
cjgl-2661	869	50	attach	attach	VERB
cjgl-2661	869	51	to	to	ADP
cjgl-2661	869	52	their	their	PRON
cjgl-2661	869	53	california	california	PROPN
cjgl-2661	869	54	form	form	NOUN
cjgl-2661	869	55	540	540	NUM
cjgl-2661	869	56	either	either	CCONJ
cjgl-2661	869	57	(	(	PUNCT
cjgl-2661	869	58	1	1	X
cjgl-2661	869	59	)	)	PUNCT
cjgl-2661	869	60	a	a	DET
cjgl-2661	869	61	pro	pro	ADJ
cjgl-2661	869	62	forma	forma	NOUN
cjgl-2661	869	63	federal	federal	ADJ
cjgl-2661	869	64	joint	joint	ADJ
cjgl-2661	869	65	return	return	NOUN
cjgl-2661	869	66	or	or	CCONJ
cjgl-2661	869	67	(	(	PUNCT
cjgl-2661	869	68	2	2	NUM
cjgl-2661	869	69	)	)	PUNCT
cjgl-2661	869	70	a	a	DET
cjgl-2661	869	71	"	"	PUNCT
cjgl-2661	869	72	california	california	PROPN
cjgl-2661	869	73	rdp	rdp	PROPN
cjgl-2661	869	74	adjustments	adjustment	NOUN
cjgl-2661	869	75	worksheet	worksheet	NOUN
cjgl-2661	869	76	-	-	PUNCT
cjgl-2661	869	77	recalculated	recalculate	VERB
cjgl-2661	869	78	federal	federal	ADJ
cjgl-2661	869	79	adjusted	adjust	VERB
cjgl-2661	869	80	gross	gross	ADJ
cjgl-2661	869	81	income	income	NOUN
cjgl-2661	869	82	"	"	PUNCT
cjgl-2661	869	83	found	find	VERB
cjgl-2661	869	84	in	in	ADP
cjgl-2661	869	85	publication	publication	NOUN
cjgl-2661	869	86	737	737	NUM
cjgl-2661	869	87	or	or	CCONJ
cjgl-2661	869	88	a	a	DET
cjgl-2661	869	89	"	"	PUNCT
cjgl-2661	869	90	california	california	PROPN
cjgl-2661	869	91	ssmc	ssmc	PROPN
cjgl-2661	869	92	adjustments	adjustment	NOUN
cjgl-2661	869	93	worksheet	worksheet	NOUN
cjgl-2661	869	94	-	-	PUNCT
cjgl-2661	869	95	recalculated	recalculate	VERB
cjgl-2661	869	96	federal	federal	ADJ
cjgl-2661	869	97	adjusted	adjust	VERB
cjgl-2661	869	98	gross	gross	ADJ
cjgl-2661	869	99	income	income	NOUN
cjgl-2661	869	100	"	"	PUNCT
cjgl-2661	869	101	found	find	VERB
cjgl-2661	869	102	in	in	ADP
cjgl-2661	869	103	publication	publication	NOUN
cjgl-2661	869	104	776	776	NUM
cjgl-2661	869	105	.	.	PUNCT
cjgl-2661	869	106	'	'	PUNCT
cjgl-2661	869	107	"	"	PUNCT
cjgl-2661	869	108	the	the	DET
cjgl-2661	869	109	recomputed	recompute	VERB
cjgl-2661	869	110	federal	federal	ADJ
cjgl-2661	869	111	adjusted	adjust	VERB
cjgl-2661	869	112	gross	gross	ADJ
cjgl-2661	869	113	income	income	NOUN
cjgl-2661	869	114	,	,	PUNCT
cjgl-2661	869	115	whether	whether	SCONJ
cjgl-2661	869	116	taken	take	VERB
cjgl-2661	869	117	from	from	ADP
cjgl-2661	869	118	the	the	DET
cjgl-2661	869	119	pro	pro	ADJ
cjgl-2661	869	120	forma	forma	NOUN
cjgl-2661	869	121	joint	joint	ADJ
cjgl-2661	869	122	return	return	NOUN
cjgl-2661	869	123	or	or	CCONJ
cjgl-2661	869	124	the	the	DET
cjgl-2661	869	125	appropriate	appropriate	ADJ
cjgl-2661	869	126	worksheet	worksheet	NOUN
cjgl-2661	869	127	,	,	PUNCT
cjgl-2661	869	128	is	be	AUX
cjgl-2661	869	129	inserted	insert	VERB
cjgl-2661	869	130	into	into	ADP
cjgl-2661	869	131	the	the	DET
cjgl-2661	869	132	federal	federal	ADJ
cjgl-2661	869	133	adjusted	adjust	VERB
cjgl-2661	869	134	gross	gross	ADJ
cjgl-2661	869	135	income	income	NOUN
cjgl-2661	869	136	on	on	ADP
cjgl-2661	869	137	form	form	NOUN
cjgl-2661	869	138	540	540	NUM
cjgl-2661	869	139	,	,	PUNCT
cjgl-2661	869	140	line	line	NOUN
cjgl-2661	869	141	13	13	NUM
cjgl-2661	869	142	.	.	PUNCT
cjgl-2661	870	1	each	each	DET
cjgl-2661	870	2	worksheet	worksheet	NOUN
cjgl-2661	870	3	lists	list	VERB
cjgl-2661	870	4	the	the	DET
cjgl-2661	870	5	federal	federal	ADJ
cjgl-2661	870	6	income	income	NOUN
cjgl-2661	870	7	tax	tax	NOUN
cjgl-2661	870	8	return	return	NOUN
cjgl-2661	870	9	lines	line	NOUN
cjgl-2661	870	10	7	7	NUM
cjgl-2661	870	11	through	through	ADP
cjgl-2661	870	12	37	37	NUM
cjgl-2661	870	13	,	,	PUNCT
cjgl-2661	870	14	followed	follow	VERB
cjgl-2661	870	15	by	by	ADP
cjgl-2661	870	16	columns	column	NOUN
cjgl-2661	870	17	.	.	PUNCT
cjgl-2661	871	1	the	the	DET
cjgl-2661	871	2	first	first	ADJ
cjgl-2661	871	3	and	and	CCONJ
cjgl-2661	871	4	second	second	ADJ
cjgl-2661	871	5	columns	column	NOUN
cjgl-2661	871	6	are	be	AUX
cjgl-2661	871	7	the	the	DET
cjgl-2661	871	8	actual	actual	ADJ
cjgl-2661	871	9	amounts	amount	NOUN
cjgl-2661	871	10	reported	report	VERB
cjgl-2661	871	11	on	on	ADP
cjgl-2661	871	12	the	the	DET
cjgl-2661	871	13	single	single	ADJ
cjgl-2661	871	14	or	or	CCONJ
cjgl-2661	871	15	head	head	NOUN
cjgl-2661	871	16	of	of	ADP
cjgl-2661	871	17	household	household	NOUN
cjgl-2661	871	18	returns	return	NOUN
cjgl-2661	871	19	of	of	ADP
cjgl-2661	871	20	the	the	DET
cjgl-2661	871	21	two	two	NUM
cjgl-2661	871	22	individuals	individual	NOUN
cjgl-2661	871	23	in	in	ADP
cjgl-2661	871	24	the	the	DET
cjgl-2661	871	25	same	same	ADJ
cjgl-2661	871	26	-	-	PUNCT
cjgl-2661	871	27	sex	sex	NOUN
cjgl-2661	871	28	couple	couple	NOUN
cjgl-2661	871	29	.	.	PUNCT
cjgl-2661	872	1	the	the	DET
cjgl-2661	872	2	third	third	ADJ
cjgl-2661	872	3	column	column	NOUN
cjgl-2661	872	4	is	be	AUX
cjgl-2661	872	5	to	to	PART
cjgl-2661	872	6	highlight	highlight	VERB
cjgl-2661	872	7	any	any	DET
cjgl-2661	872	8	necessary	necessary	ADJ
cjgl-2661	872	9	adjustments	adjustment	NOUN
cjgl-2661	872	10	required	require	VERB
cjgl-2661	872	11	to	to	PART
cjgl-2661	872	12	adjust	adjust	VERB
cjgl-2661	872	13	for	for	ADP
cjgl-2661	872	14	doma	doma	NOUN
cjgl-2661	872	15	's	be	AUX
cjgl-2661	872	16	not	not	PART
cjgl-2661	872	17	treating	treat	VERB
cjgl-2661	872	18	the	the	DET
cjgl-2661	872	19	couple	couple	NOUN
cjgl-2661	872	20	as	as	ADP
cjgl-2661	872	21	spouses	spouse	NOUN
cjgl-2661	872	22	under	under	ADP
cjgl-2661	872	23	the	the	DET
cjgl-2661	872	24	internal	internal	ADJ
cjgl-2661	872	25	revenue	revenue	NOUN
cjgl-2661	872	26	code	code	NOUN
cjgl-2661	872	27	,	,	PUNCT
cjgl-2661	872	28	and	and	CCONJ
cjgl-2661	872	29	the	the	DET
cjgl-2661	872	30	final	final	ADJ
cjgl-2661	872	31	column	column	NOUN
cjgl-2661	872	32	is	be	AUX
cjgl-2661	872	33	the	the	DET
cjgl-2661	872	34	"	"	PUNCT
cjgl-2661	872	35	adjusted	adjusted	ADJ
cjgl-2661	872	36	federal	federal	ADJ
cjgl-2661	872	37	amounts	amount	NOUN
cjgl-2661	872	38	(	(	PUNCT
cjgl-2661	872	39	using	use	VERB
cjgl-2661	872	40	the	the	DET
cjgl-2661	872	41	same	same	ADJ
cjgl-2661	872	42	rules	rule	NOUN
cjgl-2661	872	43	applicable	applicable	ADJ
cjgl-2661	872	44	to	to	ADP
cjgl-2661	872	45	spouses	spouse	NOUN
cjgl-2661	872	46	)	)	PUNCT
cjgl-2661	872	47	.	.	PUNCT
cjgl-2661	872	48	"	"	PUNCT
cjgl-2661	873	1	153	153	NUM
cjgl-2661	873	2	see	see	VERB
cjgl-2661	873	3	i	i	PROPN
cjgl-2661	873	4	d.	d.	PROPN
cjgl-2661	873	5	154	154	NUM
cjgl-2661	873	6	state	state	NOUN
cjgl-2661	873	7	of	of	ADP
cjgl-2661	873	8	cal	cal	PROPN
cjgl-2661	873	9	.	.	PUNCT
cjgl-2661	874	1	franchise	franchise	PROPN
cjgl-2661	874	2	tax	tax	PROPN
cjgl-2661	874	3	bd	bd	PROPN
cjgl-2661	874	4	.	.	PROPN
cjgl-2661	874	5	,	,	PUNCT
cjgl-2661	874	6	form	form	VERB
cjgl-2661	874	7	540	540	NUM
cjgl-2661	874	8	(	(	PUNCT
cjgl-2661	874	9	2011	2011	NUM
cjgl-2661	874	10	)	)	PUNCT
cjgl-2661	874	11	,	,	PUNCT
cjgl-2661	874	12	available	available	ADJ
cjgl-2661	874	13	at	at	ADP
cjgl-2661	874	14	https://www.ftb.ca.gov/	https://www.ftb.ca.gov/	PROPN
cjgl-2661	874	15	forrns/2011/11	forrns/2011/11	PROPN
cjgl-2661	874	16	540.pdf	540.pdf	PROPN
cjgl-2661	874	17	.	.	PROPN
cjgl-2661	874	18	155	155	NUM
cjgl-2661	874	19	in	in	ADP
cjgl-2661	874	20	the	the	DET
cjgl-2661	874	21	event	event	NOUN
cjgl-2661	874	22	that	that	SCONJ
cjgl-2661	874	23	neither	neither	CCONJ
cjgl-2661	874	24	a	a	DET
cjgl-2661	874	25	pro	pro	ADJ
cjgl-2661	874	26	forma	forma	NOUN
cjgl-2661	874	27	return	return	NOUN
cjgl-2661	874	28	nor	nor	CCONJ
cjgl-2661	874	29	a	a	DET
cjgl-2661	874	30	worksheet	worksheet	NOUN
cjgl-2661	874	31	is	be	AUX
cjgl-2661	874	32	needed	need	VERB
cjgl-2661	874	33	to	to	PART
cjgl-2661	874	34	prepare	prepare	VERB
cjgl-2661	874	35	a	a	DET
cjgl-2661	874	36	return	return	NOUN
cjgl-2661	874	37	,	,	PUNCT
cjgl-2661	874	38	neither	neither	PRON
cjgl-2661	874	39	need	need	AUX
cjgl-2661	874	40	be	be	AUX
cjgl-2661	874	41	attached	attach	VERB
cjgl-2661	874	42	to	to	ADP
cjgl-2661	874	43	the	the	DET
cjgl-2661	874	44	form	form	NOUN
cjgl-2661	874	45	540	540	NUM
cjgl-2661	874	46	.	.	PUNCT
cjgl-2661	875	1	ftb	ftb	PROPN
cjgl-2661	875	2	737	737	NUM
cjgl-2661	875	3	,	,	PUNCT
cjgl-2661	875	4	supra	supra	PROPN
cjgl-2661	875	5	note	note	NOUN
cjgl-2661	875	6	149	149	NUM
cjgl-2661	875	7	,	,	PUNCT
cjgl-2661	875	8	at	at	ADP
cjgl-2661	875	9	3	3	NUM
cjgl-2661	875	10	;	;	PUNCT
cjgl-2661	875	11	ftb	ftb	PROPN
cjgl-2661	875	12	776	776	NUM
cjgl-2661	875	13	,	,	PUNCT
cjgl-2661	875	14	supra	supra	ADJ
cjgl-2661	875	15	note	note	NOUN
cjgl-2661	875	16	150	150	NUM
cjgl-2661	875	17	,	,	PUNCT
cjgl-2661	875	18	at	at	ADP
cjgl-2661	875	19	4	4	NUM
cjgl-2661	875	20	.	.	NOUN
cjgl-2661	875	21	24.1	24.1	NUM
cjgl-2661	875	22	69	69	NUM
cjgl-2661	875	23	columbia	columbia	PROPN
cjgl-2661	875	24	journal	journal	NOUN
cjgl-2661	875	25	of	of	ADP
cjgl-2661	875	26	gender	gender	NOUN
cjgl-2661	875	27	and	and	CCONJ
cjgl-2661	875	28	law	law	NOUN
cjgl-2661	875	29	the	the	DET
cjgl-2661	875	30	two	two	NUM
cjgl-2661	875	31	franchise	franchise	NOUN
cjgl-2661	875	32	tax	tax	NOUN
cjgl-2661	875	33	board	board	NOUN
cjgl-2661	875	34	publications	publication	NOUN
cjgl-2661	875	35	contain	contain	VERB
cjgl-2661	875	36	both	both	PRON
cjgl-2661	875	37	frequently	frequently	ADV
cjgl-2661	875	38	asked	ask	VERB
cjgl-2661	875	39	questions	question	NOUN
cjgl-2661	875	40	(	(	PUNCT
cjgl-2661	875	41	similar	similar	ADJ
cjgl-2661	875	42	to	to	ADP
cjgl-2661	875	43	those	those	PRON
cjgl-2661	875	44	on	on	ADP
cjgl-2661	875	45	the	the	DET
cjgl-2661	875	46	website	website	NOUN
cjgl-2661	875	47	)	)	PUNCT
cjgl-2661	875	48	and	and	CCONJ
cjgl-2661	875	49	highlight	highlight	VERB
cjgl-2661	875	50	by	by	ADP
cjgl-2661	875	51	each	each	DET
cjgl-2661	875	52	line	line	NOUN
cjgl-2661	875	53	of	of	ADP
cjgl-2661	875	54	the	the	DET
cjgl-2661	875	55	federal	federal	ADJ
cjgl-2661	875	56	return	return	NOUN
cjgl-2661	875	57	issues	issue	NOUN
cjgl-2661	875	58	likely	likely	ADJ
cjgl-2661	875	59	to	to	PART
cjgl-2661	875	60	be	be	AUX
cjgl-2661	875	61	of	of	ADP
cjgl-2661	875	62	concern	concern	NOUN
cjgl-2661	875	63	to	to	ADP
cjgl-2661	875	64	same	same	ADJ
cjgl-2661	875	65	-	-	PUNCT
cjgl-2661	875	66	sex	sex	NOUN
cjgl-2661	875	67	couples	couple	NOUN
cjgl-2661	875	68	.	.	PUNCT
cjgl-2661	876	1	they	they	PRON
cjgl-2661	876	2	also	also	ADV
cjgl-2661	876	3	contain	contain	VERB
cjgl-2661	876	4	examples	example	NOUN
cjgl-2661	876	5	using	use	VERB
cjgl-2661	876	6	the	the	DET
cjgl-2661	876	7	genderneutral	genderneutral	ADJ
cjgl-2661	876	8	nicknames	nickname	NOUN
cjgl-2661	876	9	pat	pat	PROPN
cjgl-2661	876	10	and	and	CCONJ
cjgl-2661	876	11	chris	chris	PROPN
cjgl-2661	876	12	as	as	ADP
cjgl-2661	876	13	the	the	DET
cjgl-2661	876	14	same	same	ADJ
cjgl-2661	876	15	-	-	PUNCT
cjgl-2661	876	16	sex	sex	NOUN
cjgl-2661	876	17	couple	couple	NOUN
cjgl-2661	876	18	.	.	PUNCT
cjgl-2661	877	1	space	space	NOUN
cjgl-2661	877	2	does	do	AUX
cjgl-2661	877	3	not	not	PART
cjgl-2661	877	4	permit	permit	VERB
cjgl-2661	877	5	us	we	PRON
cjgl-2661	877	6	to	to	PART
cjgl-2661	877	7	repeat	repeat	VERB
cjgl-2661	877	8	here	here	ADV
cjgl-2661	877	9	each	each	DET
cjgl-2661	877	10	issue	issue	NOUN
cjgl-2661	877	11	covered	cover	VERB
cjgl-2661	877	12	by	by	ADP
cjgl-2661	877	13	the	the	DET
cjgl-2661	877	14	publications	publication	NOUN
cjgl-2661	877	15	.	.	PUNCT
cjgl-2661	878	1	suffice	suffice	VERB
cjgl-2661	878	2	to	to	PART
cjgl-2661	878	3	say	say	VERB
cjgl-2661	878	4	that	that	SCONJ
cjgl-2661	878	5	nearly	nearly	ADV
cjgl-2661	878	6	every	every	DET
cjgl-2661	878	7	issue	issue	NOUN
cjgl-2661	878	8	covered	cover	VERB
cjgl-2661	878	9	by	by	ADP
cjgl-2661	878	10	guidance	guidance	NOUN
cjgl-2661	878	11	in	in	ADP
cjgl-2661	878	12	every	every	DET
cjgl-2661	878	13	other	other	ADJ
cjgl-2661	878	14	state	state	NOUN
cjgl-2661	878	15	is	be	AUX
cjgl-2661	878	16	covered	cover	VERB
cjgl-2661	878	17	by	by	ADP
cjgl-2661	878	18	similar	similar	ADJ
cjgl-2661	878	19	or	or	CCONJ
cjgl-2661	878	20	expanded	expand	VERB
cjgl-2661	878	21	guidance	guidance	NOUN
cjgl-2661	878	22	in	in	ADP
cjgl-2661	878	23	the	the	DET
cjgl-2661	878	24	california	california	PROPN
cjgl-2661	878	25	publications	publication	NOUN
cjgl-2661	878	26	,	,	PUNCT
cjgl-2661	878	27	and	and	CCONJ
cjgl-2661	878	28	,	,	PUNCT
cjgl-2661	878	29	further	far	ADV
cjgl-2661	878	30	,	,	PUNCT
cjgl-2661	878	31	these	these	DET
cjgl-2661	878	32	publications	publication	NOUN
cjgl-2661	878	33	give	give	VERB
cjgl-2661	878	34	guidance	guidance	NOUN
cjgl-2661	878	35	on	on	ADP
cjgl-2661	878	36	numerous	numerous	ADJ
cjgl-2661	878	37	issues	issue	NOUN
cjgl-2661	878	38	not	not	PART
cjgl-2661	878	39	discussed	discuss	VERB
cjgl-2661	878	40	in	in	ADP
cjgl-2661	878	41	the	the	DET
cjgl-2661	878	42	guidance	guidance	NOUN
cjgl-2661	878	43	of	of	ADP
cjgl-2661	878	44	other	other	ADJ
cjgl-2661	878	45	states	state	NOUN
cjgl-2661	878	46	.	.	PUNCT
cjgl-2661	879	1	to	to	PART
cjgl-2661	879	2	give	give	VERB
cjgl-2661	879	3	some	some	DET
cjgl-2661	879	4	sense	sense	NOUN
cjgl-2661	879	5	of	of	ADP
cjgl-2661	879	6	the	the	DET
cjgl-2661	879	7	detail	detail	NOUN
cjgl-2661	879	8	of	of	ADP
cjgl-2661	879	9	the	the	DET
cjgl-2661	879	10	california	california	PROPN
cjgl-2661	879	11	publications	publication	NOUN
cjgl-2661	879	12	,	,	PUNCT
cjgl-2661	879	13	here	here	ADV
cjgl-2661	879	14	is	be	AUX
cjgl-2661	879	15	a	a	DET
cjgl-2661	879	16	perhaps	perhaps	ADV
cjgl-2661	879	17	surprising	surprising	ADJ
cjgl-2661	879	18	passage	passage	NOUN
cjgl-2661	879	19	from	from	ADP
cjgl-2661	879	20	the	the	DET
cjgl-2661	879	21	domestic	domestic	ADJ
cjgl-2661	879	22	partner	partner	NOUN
cjgl-2661	879	23	publication	publication	NOUN
cjgl-2661	879	24	that	that	PRON
cjgl-2661	879	25	is	be	AUX
cjgl-2661	879	26	not	not	PART
cjgl-2661	879	27	discussed	discuss	VERB
cjgl-2661	879	28	in	in	ADP
cjgl-2661	879	29	any	any	DET
cjgl-2661	879	30	other	other	ADJ
cjgl-2661	879	31	state	state	NOUN
cjgl-2661	879	32	's	's	PART
cjgl-2661	879	33	guidance	guidance	NOUN
cjgl-2661	879	34	that	that	SCONJ
cjgl-2661	879	35	we	we	PRON
cjgl-2661	879	36	have	have	AUX
cjgl-2661	879	37	yet	yet	ADV
cjgl-2661	879	38	mentioned	mention	VERB
cjgl-2661	879	39	:	:	PUNCT
cjgl-2661	879	40	line	line	NOUN
cjgl-2661	879	41	15	15	NUM
cjgl-2661	879	42	ira	ira	PROPN
cjgl-2661	879	43	distributions	distribution	NOUN
cjgl-2661	879	44	an	an	DET
cjgl-2661	879	45	rdp	rdp	PROPN
cjgl-2661	879	46	will	will	AUX
cjgl-2661	879	47	not	not	PART
cjgl-2661	879	48	be	be	AUX
cjgl-2661	879	49	treated	treat	VERB
cjgl-2661	879	50	as	as	ADP
cjgl-2661	879	51	a	a	DET
cjgl-2661	879	52	spouse	spouse	NOUN
cjgl-2661	879	53	where	where	SCONJ
cjgl-2661	879	54	such	such	ADJ
cjgl-2661	879	55	treatment	treatment	NOUN
cjgl-2661	879	56	would	would	AUX
cjgl-2661	879	57	result	result	VERB
cjgl-2661	879	58	in	in	ADP
cjgl-2661	879	59	a	a	DET
cjgl-2661	879	60	tax	tax	NOUN
cjgl-2661	879	61	-	-	PUNCT
cjgl-2661	879	62	favored	favor	VERB
cjgl-2661	879	63	account	account	NOUN
cjgl-2661	879	64	not	not	PART
cjgl-2661	879	65	being	be	AUX
cjgl-2661	879	66	qualified	qualified	ADJ
cjgl-2661	879	67	as	as	ADP
cjgl-2661	879	68	a	a	DET
cjgl-2661	879	69	tax	tax	NOUN
cjgl-2661	879	70	-	-	PUNCT
cjgl-2661	879	71	favored	favor	VERB
cjgl-2661	879	72	account	account	NOUN
cjgl-2661	879	73	for	for	ADP
cjgl-2661	879	74	federal	federal	ADJ
cjgl-2661	879	75	income	income	NOUN
cjgl-2661	879	76	tax	tax	NOUN
cjgl-2661	879	77	purposes	purpose	NOUN
cjgl-2661	879	78	.	.	PUNCT
cjgl-2661	880	1	adjustment	adjustment	NOUN
cjgl-2661	880	2	:	:	PUNCT
cjgl-2661	880	3	an	an	DET
cjgl-2661	880	4	rdp	rdp	PROPN
cjgl-2661	880	5	may	may	AUX
cjgl-2661	880	6	have	have	VERB
cjgl-2661	880	7	an	an	DET
cjgl-2661	880	8	adjustment	adjustment	NOUN
cjgl-2661	880	9	to	to	PART
cjgl-2661	880	10	line	line	VERB
cjgl-2661	880	11	15	15	NUM
cjgl-2661	880	12	if	if	SCONJ
cjgl-2661	880	13	the	the	DET
cjgl-2661	880	14	rdp	rdp	PROPN
cjgl-2661	880	15	has	have	VERB
cjgl-2661	880	16	a	a	DET
cjgl-2661	880	17	california	california	PROPN
cjgl-2661	880	18	-	-	PUNCT
cjgl-2661	880	19	only	only	ADJ
cjgl-2661	880	20	basis	basis	NOUN
cjgl-2661	880	21	in	in	ADP
cjgl-2661	880	22	an	an	DET
cjgl-2661	880	23	ira	ira	PROPN
cjgl-2661	880	24	,	,	PUNCT
cjgl-2661	880	25	which	which	PRON
cjgl-2661	880	26	is	be	AUX
cjgl-2661	880	27	recoverable	recoverable	ADJ
cjgl-2661	880	28	from	from	ADP
cjgl-2661	880	29	an	an	DET
cjgl-2661	880	30	ira	ira	PROPN
cjgl-2661	880	31	distribution	distribution	NOUN
cjgl-2661	880	32	.	.	PUNCT
cjgl-2661	881	1	for	for	ADP
cjgl-2661	881	2	example	example	NOUN
cjgl-2661	881	3	,	,	PUNCT
cjgl-2661	881	4	an	an	DET
cjgl-2661	881	5	rdp	rdp	PROPN
cjgl-2661	881	6	may	may	AUX
cjgl-2661	881	7	have	have	VERB
cjgl-2661	881	8	a	a	DET
cjgl-2661	881	9	california	california	PROPN
cjgl-2661	881	10	-	-	PUNCT
cjgl-2661	881	11	only	only	ADJ
cjgl-2661	881	12	basis	basis	NOUN
cjgl-2661	881	13	in	in	ADP
cjgl-2661	881	14	an	an	DET
cjgl-2661	881	15	ira	ira	PROPN
cjgl-2661	881	16	if	if	SCONJ
cjgl-2661	881	17	the	the	DET
cjgl-2661	881	18	rdp	rdp	PROPN
cjgl-2661	881	19	's	's	PART
cjgl-2661	881	20	partner	partner	NOUN
cjgl-2661	881	21	is	be	AUX
cjgl-2661	881	22	covered	cover	VERB
cjgl-2661	881	23	by	by	ADP
cjgl-2661	881	24	an	an	DET
cjgl-2661	881	25	employer	employer	NOUN
cjgl-2661	881	26	-	-	PUNCT
cjgl-2661	881	27	provided	provide	VERB
cjgl-2661	881	28	retirement	retirement	NOUN
cjgl-2661	881	29	plan	plan	NOUN
cjgl-2661	881	30	.	.	PUNCT
cjgl-2661	882	1	based	base	VERB
cjgl-2661	882	2	on	on	ADP
cjgl-2661	882	3	the	the	DET
cjgl-2661	882	4	rdps	rdps	PROPN
cjgl-2661	882	5	'	'	PART
cjgl-2661	882	6	combined	combine	VERB
cjgl-2661	882	7	adjusted	adjust	VERB
cjgl-2661	882	8	gross	gross	ADJ
cjgl-2661	882	9	income	income	NOUN
cjgl-2661	882	10	,	,	PUNCT
cjgl-2661	882	11	the	the	DET
cjgl-2661	882	12	available	available	ADJ
cjgl-2661	882	13	deduction	deduction	NOUN
cjgl-2661	882	14	for	for	ADP
cjgl-2661	882	15	an	an	DET
cjgl-2661	882	16	ira	ira	PROPN
cjgl-2661	882	17	contribution	contribution	NOUN
cjgl-2661	882	18	may	may	AUX
cjgl-2661	882	19	be	be	AUX
cjgl-2661	882	20	reduced	reduce	VERB
cjgl-2661	882	21	for	for	ADP
cjgl-2661	882	22	california	california	PROPN
cjgl-2661	882	23	income	income	NOUN
cjgl-2661	882	24	tax	tax	NOUN
cjgl-2661	882	25	purposes	purpose	NOUN
cjgl-2661	882	26	.	.	PUNCT
cjgl-2661	883	1	the	the	DET
cjgl-2661	883	2	amount	amount	NOUN
cjgl-2661	883	3	disallowed	disallow	VERB
cjgl-2661	883	4	for	for	ADP
cjgl-2661	883	5	an	an	DET
cjgl-2661	883	6	ira	ira	PROPN
cjgl-2661	883	7	contribution	contribution	NOUN
cjgl-2661	883	8	on	on	ADP
cjgl-2661	883	9	this	this	DET
cjgl-2661	883	10	worksheet	worksheet	NOUN
cjgl-2661	883	11	creates	create	VERB
cjgl-2661	883	12	a	a	DET
cjgl-2661	883	13	california	california	PROPN
cjgl-2661	883	14	-	-	PUNCT
cjgl-2661	883	15	only	only	ADJ
cjgl-2661	883	16	basis	basis	NOUN
cjgl-2661	883	17	in	in	ADP
cjgl-2661	883	18	the	the	DET
cjgl-2661	883	19	ira	ira	PROPN
cjgl-2661	884	1	.	.	PUNCT
cjgl-2661	884	2	rdps	rdps	PROPN
cjgl-2661	884	3	must	must	AUX
cjgl-2661	884	4	keep	keep	VERB
cjgl-2661	884	5	track	track	NOUN
cjgl-2661	884	6	of	of	ADP
cjgl-2661	884	7	their	their	PRON
cjgl-2661	884	8	california	california	NOUN
cjgl-2661	884	9	-	-	PUNCT
cjgl-2661	884	10	only	only	ADJ
cjgl-2661	884	11	basis	basis	NOUN
cjgl-2661	884	12	in	in	ADP
cjgl-2661	884	13	order	order	NOUN
cjgl-2661	884	14	to	to	PART
cjgl-2661	884	15	recover	recover	VERB
cjgl-2661	884	16	it	it	PRON
cjgl-2661	884	17	tax	tax	NOUN
cjgl-2661	884	18	-	-	PUNCT
cjgl-2661	884	19	free	free	ADJ
cjgl-2661	884	20	from	from	ADP
cjgl-2661	884	21	ira	ira	PROPN
cjgl-2661	884	22	distributions	distribution	NOUN
cjgl-2661	884	23	reported	report	VERB
cjgl-2661	884	24	on	on	ADP
cjgl-2661	884	25	line	line	NOUN
cjgl-2661	884	26	15	15	NUM
cjgl-2661	884	27	in	in	ADP
cjgl-2661	884	28	future	future	ADJ
cjgl-2661	884	29	years	year	NOUN
cjgl-2661	884	30	.	.	PUNCT
cjgl-2661	885	1	'16	'16	NUM
cjgl-2661	885	2	finally	finally	ADV
cjgl-2661	885	3	,	,	PUNCT
cjgl-2661	885	4	here	here	ADV
cjgl-2661	885	5	is	be	AUX
cjgl-2661	885	6	one	one	NUM
cjgl-2661	885	7	of	of	ADP
cjgl-2661	885	8	several	several	ADJ
cjgl-2661	885	9	pat	pat	NOUN
cjgl-2661	885	10	and	and	CCONJ
cjgl-2661	885	11	chris	chris	PROPN
cjgl-2661	885	12	examples	example	NOUN
cjgl-2661	885	13	that	that	PRON
cjgl-2661	885	14	humanizes	humanize	VERB
cjgl-2661	885	15	some	some	PRON
cjgl-2661	885	16	of	of	ADP
cjgl-2661	885	17	the	the	DET
cjgl-2661	885	18	instructions	instruction	NOUN
cjgl-2661	885	19	(	(	PUNCT
cjgl-2661	885	20	though	though	ADV
cjgl-2661	885	21	,	,	PUNCT
cjgl-2661	885	22	unusually	unusually	ADV
cjgl-2661	885	23	,	,	PUNCT
cjgl-2661	885	24	one	one	NOUN
cjgl-2661	885	25	that	that	PRON
cjgl-2661	885	26	identifies	identify	VERB
cjgl-2661	885	27	their	their	PRON
cjgl-2661	885	28	gender	gender	NOUN
cjgl-2661	885	29	):	):	PUNCT
cjgl-2661	885	30	example	example	NOUN
cjgl-2661	885	31	:	:	PUNCT
cjgl-2661	885	32	chris	chris	PROPN
cjgl-2661	885	33	,	,	PUNCT
cjgl-2661	885	34	taxpayer	taxpayer	NOUN
cjgl-2661	885	35	one	one	NUM
cjgl-2661	885	36	,	,	PUNCT
cjgl-2661	885	37	and	and	CCONJ
cjgl-2661	885	38	pat	pat	PROPN
cjgl-2661	885	39	,	,	PUNCT
cjgl-2661	885	40	taxpayer	taxpayer	NOUN
cjgl-2661	885	41	two	two	NUM
cjgl-2661	885	42	,	,	PUNCT
cjgl-2661	885	43	are	be	AUX
cjgl-2661	885	44	rdps	rdp	NOUN
cjgl-2661	885	45	.	.	PUNCT
cjgl-2661	886	1	chris	chris	PROPN
cjgl-2661	886	2	made	make	VERB
cjgl-2661	886	3	an	an	DET
cjgl-2661	886	4	ira	ira	PROPN
cjgl-2661	886	5	contribution	contribution	NOUN
cjgl-2661	886	6	of	of	ADP
cjgl-2661	886	7	$	$	SYM
cjgl-2661	886	8	5,000	5,000	NUM
cjgl-2661	886	9	in	in	ADP
cjgl-2661	886	10	2010	2010	NUM
cjgl-2661	886	11	.	.	PUNCT
cjgl-2661	887	1	chris	chris	PROPN
cjgl-2661	887	2	's	's	PART
cjgl-2661	887	3	federal	federal	ADJ
cjgl-2661	887	4	modified	modify	VERB
cjgl-2661	887	5	agi	agi	NOUN
cjgl-2661	888	1	[	[	X
cjgl-2661	888	2	adjusted	adjusted	ADJ
cjgl-2661	888	3	gross	gross	ADJ
cjgl-2661	888	4	income	income	NOUN
cjgl-2661	888	5	]	]	PUNCT
cjgl-2661	888	6	is	be	AUX
cjgl-2661	888	7	$	$	SYM
cjgl-2661	888	8	80,000	80,000	NUM
cjgl-2661	888	9	,	,	PUNCT
cjgl-2661	888	10	he	he	PRON
cjgl-2661	888	11	is	be	AUX
cjgl-2661	888	12	not	not	PART
cjgl-2661	888	13	covered	cover	VERB
cjgl-2661	888	14	by	by	ADP
cjgl-2661	888	15	an	an	DET
cjgl-2661	888	16	employerprovided	employerprovide	VERB
cjgl-2661	888	17	pension	pension	NOUN
cjgl-2661	888	18	plan	plan	NOUN
cjgl-2661	888	19	.	.	PUNCT
cjgl-2661	889	1	on	on	ADP
cjgl-2661	889	2	his	his	PRON
cjgl-2661	889	3	separate	separate	ADJ
cjgl-2661	889	4	federal	federal	ADJ
cjgl-2661	889	5	tax	tax	NOUN
cjgl-2661	889	6	return	return	NOUN
cjgl-2661	889	7	,	,	PUNCT
cjgl-2661	889	8	chris	chris	PROPN
cjgl-2661	889	9	deducted	deduct	VERB
cjgl-2661	889	10	his	his	PRON
cjgl-2661	889	11	entire	entire	ADJ
cjgl-2661	889	12	ira	ira	PROPN
cjgl-2661	889	13	contribution	contribution	NOUN
cjgl-2661	889	14	on	on	ADP
cjgl-2661	889	15	line	line	NOUN
cjgl-2661	889	16	32	32	NUM
cjgl-2661	889	17	of	of	ADP
cjgl-2661	889	18	his	his	PRON
cjgl-2661	889	19	form	form	NOUN
cjgl-2661	889	20	1040	1040	NUM
cjgl-2661	889	21	.	.	PUNCT
cjgl-2661	890	1	pat	pat	PROPN
cjgl-2661	890	2	is	be	AUX
cjgl-2661	890	3	covered	cover	VERB
cjgl-2661	890	4	156	156	NUM
cjgl-2661	890	5	ftb	ftb	NOUN
cjgl-2661	890	6	737	737	NUM
cjgl-2661	890	7	,	,	PUNCT
cjgl-2661	890	8	supra	supra	NOUN
cjgl-2661	890	9	note	note	NOUN
cjgl-2661	890	10	149	149	NUM
cjgl-2661	890	11	,	,	PUNCT
cjgl-2661	890	12	at	at	ADP
cjgl-2661	890	13	i1	i1	PROPN
cjgl-2661	890	14	.	.	PUNCT
cjgl-2661	891	1	70	70	NUM
cjgl-2661	891	2	24.1	24.1	NUM
cjgl-2661	891	3	columbia	columbia	PROPN
cjgl-2661	891	4	journal	journal	NOUN
cjgl-2661	891	5	of	of	ADP
cjgl-2661	891	6	gender	gender	NOUN
cjgl-2661	891	7	and	and	CCONJ
cjgl-2661	891	8	law	law	NOUN
cjgl-2661	891	9	by	by	ADP
cjgl-2661	891	10	an	an	DET
cjgl-2661	891	11	employer	employer	NOUN
cjgl-2661	891	12	-	-	PUNCT
cjgl-2661	891	13	provided	provide	VERB
cjgl-2661	891	14	pension	pension	NOUN
cjgl-2661	891	15	plan	plan	NOUN
cjgl-2661	891	16	and	and	CCONJ
cjgl-2661	891	17	he	he	PRON
cjgl-2661	891	18	did	do	AUX
cjgl-2661	891	19	not	not	PART
cjgl-2661	891	20	make	make	VERB
cjgl-2661	891	21	an	an	DET
cjgl-2661	891	22	ira	ira	PROPN
cjgl-2661	891	23	contribution	contribution	NOUN
cjgl-2661	891	24	in	in	ADP
cjgl-2661	891	25	2010	2010	NUM
cjgl-2661	891	26	.	.	PUNCT
cjgl-2661	892	1	pat	pat	PROPN
cjgl-2661	892	2	's	's	PART
cjgl-2661	892	3	federal	federal	ADJ
cjgl-2661	892	4	modified	modify	VERB
cjgl-2661	892	5	agi	agi	NOUN
cjgl-2661	892	6	is	be	AUX
cjgl-2661	892	7	$	$	SYM
cjgl-2661	892	8	150,000	150,000	NUM
cjgl-2661	892	9	.	.	PUNCT
cjgl-2661	893	1	chris	chris	PROPN
cjgl-2661	893	2	and	and	CCONJ
cjgl-2661	893	3	pat	pat	PROPN
cjgl-2661	893	4	's	's	PART
cjgl-2661	893	5	combined	combine	VERB
cjgl-2661	893	6	federal	federal	ADJ
cjgl-2661	893	7	modified	modify	VERB
cjgl-2661	893	8	agi	agi	NOUN
cjgl-2661	893	9	exceeds	exceed	VERB
cjgl-2661	893	10	the	the	DET
cjgl-2661	893	11	$	$	SYM
cjgl-2661	893	12	177,000	177,000	NUM
cjgl-2661	893	13	limitation	limitation	NOUN
cjgl-2661	893	14	and	and	CCONJ
cjgl-2661	893	15	they	they	PRON
cjgl-2661	893	16	can	can	AUX
cjgl-2661	893	17	not	not	PART
cjgl-2661	893	18	deduct	deduct	VERB
cjgl-2661	893	19	an	an	DET
cjgl-2661	893	20	ira	ira	PROPN
cjgl-2661	893	21	contribution	contribution	NOUN
cjgl-2661	893	22	.	.	PUNCT
cjgl-2661	894	1	when	when	SCONJ
cjgl-2661	894	2	they	they	PRON
cjgl-2661	894	3	recalculate	recalculate	VERB
cjgl-2661	894	4	their	their	PRON
cjgl-2661	894	5	federal	federal	ADJ
cjgl-2661	894	6	modified	modified	ADJ
cjgl-2661	894	7	agi	agi	NOUN
cjgl-2661	894	8	,	,	PUNCT
cjgl-2661	894	9	as	as	SCONJ
cjgl-2661	894	10	if	if	SCONJ
cjgl-2661	894	11	married	marry	VERB
cjgl-2661	894	12	,	,	PUNCT
cjgl-2661	894	13	they	they	PRON
cjgl-2661	894	14	will	will	AUX
cjgl-2661	894	15	make	make	VERB
cjgl-2661	894	16	a	a	DET
cjgl-2661	894	17	$	$	SYM
cjgl-2661	894	18	5,000	5,000	NUM
cjgl-2661	894	19	filing	filing	NOUN
cjgl-2661	894	20	status	status	NOUN
cjgl-2661	894	21	adjustment	adjustment	NOUN
cjgl-2661	894	22	in	in	ADP
cjgl-2661	894	23	column	column	NOUN
cjgl-2661	894	24	c	c	NOUN
cjgl-2661	894	25	,	,	PUNCT
cjgl-2661	894	26	line	line	NOUN
cjgl-2661	894	27	32	32	NUM
cjgl-2661	894	28	of	of	ADP
cjgl-2661	894	29	this	this	DET
cjgl-2661	894	30	worksheet	worksheet	NOUN
cjgl-2661	894	31	.	.	PUNCT
cjgl-2661	895	1	in	in	ADP
cjgl-2661	895	2	sum	sum	NOUN
cjgl-2661	895	3	,	,	PUNCT
cjgl-2661	895	4	no	no	DET
cjgl-2661	895	5	jurisdiction	jurisdiction	NOUN
cjgl-2661	895	6	goes	go	VERB
cjgl-2661	895	7	anywhere	anywhere	ADV
cjgl-2661	895	8	near	near	ADV
cjgl-2661	895	9	as	as	ADV
cjgl-2661	895	10	far	far	ADV
cjgl-2661	895	11	as	as	ADP
cjgl-2661	895	12	california	california	PROPN
cjgl-2661	895	13	in	in	ADP
cjgl-2661	895	14	helping	help	VERB
cjgl-2661	895	15	same	same	ADJ
cjgl-2661	895	16	-	-	PUNCT
cjgl-2661	895	17	sex	sex	NOUN
cjgl-2661	895	18	couples	couple	NOUN
cjgl-2661	895	19	accurately	accurately	ADV
cjgl-2661	895	20	prepare	prepare	VERB
cjgl-2661	895	21	their	their	PRON
cjgl-2661	895	22	state	state	NOUN
cjgl-2661	895	23	income	income	NOUN
cjgl-2661	895	24	tax	tax	NOUN
cjgl-2661	895	25	returns	return	NOUN
cjgl-2661	895	26	.	.	PUNCT
cjgl-2661	896	1	iii	iii	X
cjgl-2661	896	2	.	.	PUNCT
cjgl-2661	896	3	state	state	NOUN
cjgl-2661	896	4	income	income	NOUN
cjgl-2661	896	5	taxation	taxation	NOUN
cjgl-2661	896	6	of	of	ADP
cjgl-2661	896	7	registered	register	VERB
cjgl-2661	896	8	domestic	domestic	ADJ
cjgl-2661	896	9	partnerships	partnership	NOUN
cjgl-2661	896	10	and	and	CCONJ
cjgl-2661	896	11	civil	civil	ADJ
cjgl-2661	896	12	unions	union	NOUN
cjgl-2661	896	13	there	there	PRON
cjgl-2661	896	14	are	be	VERB
cjgl-2661	896	15	at	at	ADP
cjgl-2661	896	16	present	present	ADJ
cjgl-2661	896	17	six	six	NUM
cjgl-2661	896	18	non	non	ADJ
cjgl-2661	896	19	-	-	ADJ
cjgl-2661	896	20	same	same	ADJ
cjgl-2661	896	21	-	-	PUNCT
cjgl-2661	896	22	sex	sex	NOUN
cjgl-2661	896	23	marriage	marriage	NOUN
cjgl-2661	896	24	states	state	NOUN
cjgl-2661	896	25	with	with	ADP
cjgl-2661	896	26	state	state	NOUN
cjgl-2661	896	27	income	income	NOUN
cjgl-2661	896	28	taxes	taxis	NOUN
cjgl-2661	896	29	that	that	PRON
cjgl-2661	896	30	have	have	VERB
cjgl-2661	896	31	either	either	CCONJ
cjgl-2661	896	32	civil	civil	ADJ
cjgl-2661	896	33	unions	union	NOUN
cjgl-2661	896	34	or	or	CCONJ
cjgl-2661	896	35	domestic	domestic	ADJ
cjgl-2661	896	36	partnerships	partnership	NOUN
cjgl-2661	896	37	that	that	PRON
cjgl-2661	896	38	same	same	ADJ
cjgl-2661	896	39	-	-	PUNCT
cjgl-2661	896	40	sex	sex	NOUN
cjgl-2661	896	41	couples	couple	NOUN
cjgl-2661	896	42	can	can	AUX
cjgl-2661	896	43	enter	enter	VERB
cjgl-2661	896	44	into	into	ADP
cjgl-2661	896	45	and	and	CCONJ
cjgl-2661	896	46	that	that	PRON
cjgl-2661	896	47	provide	provide	VERB
cjgl-2661	896	48	all	all	DET
cjgl-2661	896	49	the	the	DET
cjgl-2661	896	50	benefits	benefit	NOUN
cjgl-2661	896	51	of	of	ADP
cjgl-2661	896	52	marriage	marriage	NOUN
cjgl-2661	896	53	.	.	PUNCT
cjgl-2661	897	1	in	in	ADP
cjgl-2661	897	2	three	three	NUM
cjgl-2661	897	3	of	of	ADP
cjgl-2661	897	4	those	those	DET
cjgl-2661	897	5	states	state	NOUN
cjgl-2661	897	6	-	-	PUNCT
cjgl-2661	897	7	rhode	rhode	NOUN
cjgl-2661	897	8	island	island	NOUN
cjgl-2661	897	9	,	,	PUNCT
cjgl-2661	897	10	delaware	delaware	PROPN
cjgl-2661	897	11	and	and	CCONJ
cjgl-2661	897	12	hawaii	hawaii	PROPN
cjgl-2661	897	13	--	--	PUNCT
cjgl-2661	897	14	civil	civil	ADJ
cjgl-2661	897	15	unions	union	NOUN
cjgl-2661	897	16	only	only	ADV
cjgl-2661	897	17	became	become	VERB
cjgl-2661	897	18	available	available	ADJ
cjgl-2661	897	19	recently	recently	ADV
cjgl-2661	897	20	,	,	PUNCT
cjgl-2661	897	21	and	and	CCONJ
cjgl-2661	897	22	the	the	DET
cjgl-2661	897	23	state	state	NOUN
cjgl-2661	897	24	revenue	revenue	NOUN
cjgl-2661	897	25	departments	department	NOUN
cjgl-2661	897	26	have	have	AUX
cjgl-2661	897	27	not	not	PART
cjgl-2661	897	28	issued	issue	VERB
cjgl-2661	897	29	any	any	DET
cjgl-2661	897	30	guidance	guidance	NOUN
cjgl-2661	897	31	-	-	PUNCT
cjgl-2661	897	32	though	though	SCONJ
cjgl-2661	897	33	it	it	PRON
cjgl-2661	897	34	seems	seem	VERB
cjgl-2661	897	35	pretty	pretty	ADV
cjgl-2661	897	36	clear	clear	ADJ
cjgl-2661	897	37	that	that	SCONJ
cjgl-2661	897	38	the	the	DET
cjgl-2661	897	39	filing	filing	NOUN
cjgl-2661	897	40	of	of	ADP
cjgl-2661	897	41	joint	joint	ADJ
cjgl-2661	897	42	income	income	NOUN
cjgl-2661	897	43	tax	tax	NOUN
cjgl-2661	897	44	returns	return	NOUN
cjgl-2661	897	45	will	will	AUX
cjgl-2661	897	46	be	be	AUX
cjgl-2661	897	47	permitted	permit	VERB
cjgl-2661	897	48	in	in	ADP
cjgl-2661	897	49	hawaii	hawaii	PROPN
cjgl-2661	897	50	and	and	CCONJ
cjgl-2661	897	51	delaware	delaware	PROPN
cjgl-2661	897	52	.	.	PUNCT
cjgl-2661	898	1	in	in	ADP
cjgl-2661	898	2	the	the	DET
cjgl-2661	898	3	three	three	NUM
cjgl-2661	898	4	other	other	ADJ
cjgl-2661	898	5	states	state	NOUN
cjgl-2661	898	6	,	,	PUNCT
cjgl-2661	898	7	the	the	DET
cjgl-2661	898	8	state	state	NOUN
cjgl-2661	898	9	revenue	revenue	NOUN
cjgl-2661	898	10	departments	department	NOUN
cjgl-2661	898	11	have	have	AUX
cjgl-2661	898	12	agreed	agree	VERB
cjgl-2661	898	13	that	that	PRON
cjgl-2661	898	14	same	same	ADJ
cjgl-2661	898	15	-	-	PUNCT
cjgl-2661	898	16	sex	sex	NOUN
cjgl-2661	898	17	couples	couple	NOUN
cjgl-2661	898	18	in	in	ADP
cjgl-2661	898	19	these	these	DET
cjgl-2661	898	20	relationships	relationship	NOUN
cjgl-2661	898	21	may	may	AUX
cjgl-2661	898	22	file	file	VERB
cjgl-2661	898	23	jointly	jointly	ADV
cjgl-2661	898	24	,	,	PUNCT
cjgl-2661	898	25	effectively	effectively	ADV
cjgl-2661	898	26	treating	treat	VERB
cjgl-2661	898	27	such	such	ADJ
cjgl-2661	898	28	couples	couple	NOUN
cjgl-2661	898	29	as	as	SCONJ
cjgl-2661	898	30	married	married	ADJ
cjgl-2661	898	31	for	for	ADP
cjgl-2661	898	32	purposes	purpose	NOUN
cjgl-2661	898	33	of	of	ADP
cjgl-2661	898	34	state	state	NOUN
cjgl-2661	898	35	law	law	NOUN
cjgl-2661	898	36	.	.	PUNCT
cjgl-2661	899	1	a.	a.	PROPN
cjgl-2661	899	2	new	new	PROPN
cjgl-2661	899	3	jersey	jersey	PROPN
cjgl-2661	899	4	effective	effective	ADJ
cjgl-2661	899	5	for	for	ADP
cjgl-2661	899	6	2004	2004	NUM
cjgl-2661	899	7	,	,	PUNCT
cjgl-2661	899	8	new	new	PROPN
cjgl-2661	899	9	jersey	jersey	PROPN
cjgl-2661	899	10	created	create	VERB
cjgl-2661	899	11	domestic	domestic	ADJ
cjgl-2661	899	12	partnerships	partnership	NOUN
cjgl-2661	899	13	that	that	PRON
cjgl-2661	899	14	provided	provide	VERB
cjgl-2661	899	15	very	very	ADV
cjgl-2661	899	16	few	few	ADJ
cjgl-2661	899	17	benefits	benefit	NOUN
cjgl-2661	899	18	for	for	ADP
cjgl-2661	899	19	(	(	PUNCT
cjgl-2661	899	20	1	1	NUM
cjgl-2661	899	21	)	)	PUNCT
cjgl-2661	899	22	same	same	ADJ
cjgl-2661	899	23	-	-	PUNCT
cjgl-2661	899	24	sex	sex	NOUN
cjgl-2661	899	25	couples	couple	NOUN
cjgl-2661	899	26	where	where	SCONJ
cjgl-2661	899	27	both	both	PRON
cjgl-2661	899	28	were	be	AUX
cjgl-2661	899	29	at	at	ADV
cjgl-2661	899	30	least	least	ADV
cjgl-2661	899	31	eighteen	eighteen	NUM
cjgl-2661	899	32	and	and	CCONJ
cjgl-2661	899	33	(	(	PUNCT
cjgl-2661	899	34	2	2	NUM
cjgl-2661	899	35	)	)	PUNCT
cjgl-2661	899	36	different	different	ADJ
cjgl-2661	899	37	-	-	PUNCT
cjgl-2661	899	38	sex	sex	NOUN
cjgl-2661	899	39	couples	couple	NOUN
cjgl-2661	899	40	where	where	SCONJ
cjgl-2661	899	41	both	both	PRON
cjgl-2661	899	42	were	be	AUX
cjgl-2661	899	43	at	at	ADV
cjgl-2661	899	44	least	least	ADJ
cjgl-2661	899	45	sixty	sixty	NUM
cjgl-2661	899	46	-	-	PUNCT
cjgl-2661	899	47	two	two	NUM
cjgl-2661	899	48	.	.	PUNCT
cjgl-2661	900	1	'"i	'"i	NOUN
cjgl-2661	900	2	the	the	DET
cjgl-2661	900	3	legislation	legislation	NOUN
cjgl-2661	900	4	did	do	VERB
cjgl-2661	900	5	nothing	nothing	PRON
cjgl-2661	900	6	to	to	PART
cjgl-2661	900	7	permit	permit	VERB
cjgl-2661	900	8	joint	joint	ADJ
cjgl-2661	900	9	income	income	NOUN
cjgl-2661	900	10	tax	tax	NOUN
cjgl-2661	900	11	filing	filing	NOUN
cjgl-2661	900	12	,	,	PUNCT
cjgl-2661	900	13	but	but	CCONJ
cjgl-2661	900	14	did	do	AUX
cjgl-2661	900	15	allow	allow	VERB
cjgl-2661	900	16	a	a	DET
cjgl-2661	900	17	domestic	domestic	ADJ
cjgl-2661	900	18	partner	partner	NOUN
cjgl-2661	900	19	to	to	PART
cjgl-2661	900	20	claim	claim	VERB
cjgl-2661	900	21	a	a	DET
cjgl-2661	900	22	$	$	SYM
cjgl-2661	900	23	1,000	1,000	NUM
cjgl-2661	900	24	personal	personal	ADJ
cjgl-2661	900	25	exemption	exemption	NOUN
cjgl-2661	900	26	for	for	ADP
cjgl-2661	900	27	the	the	DET
cjgl-2661	900	28	other	other	ADJ
cjgl-2661	900	29	partner	partner	NOUN
cjgl-2661	900	30	if	if	SCONJ
cjgl-2661	900	31	the	the	DET
cjgl-2661	900	32	other	other	ADJ
cjgl-2661	900	33	partner	partner	NOUN
cjgl-2661	900	34	did	do	AUX
cjgl-2661	900	35	not	not	PART
cjgl-2661	900	36	file	file	VERB
cjgl-2661	900	37	a	a	DET
cjgl-2661	900	38	new	new	ADJ
cjgl-2661	900	39	jersey	jersey	PROPN
cjgl-2661	900	40	return	return	NOUN
cjgl-2661	900	41	"	"	PUNCT
cjgl-2661	900	42	separately	separately	ADV
cjgl-2661	900	43	.	.	PUNCT
cjgl-2661	901	1	"	"	PUNCT
cjgl-2661	901	2	"	"	PUNCT
cjgl-2661	901	3	'	'	PUNCT
cjgl-2661	901	4	in	in	ADP
cjgl-2661	901	5	a	a	DET
cjgl-2661	901	6	2006	2006	NUM
cjgl-2661	901	7	opinion	opinion	NOUN
cjgl-2661	901	8	,	,	PUNCT
cjgl-2661	901	9	the	the	DET
cjgl-2661	901	10	new	new	PROPN
cjgl-2661	901	11	jersey	jersey	PROPN
cjgl-2661	901	12	supreme	supreme	PROPN
cjgl-2661	901	13	court	court	PROPN
cjgl-2661	901	14	held	hold	VERB
cjgl-2661	901	15	it	it	PRON
cjgl-2661	901	16	unconstitutional	unconstitutional	ADJ
cjgl-2661	901	17	under	under	ADP
cjgl-2661	901	18	the	the	DET
cjgl-2661	901	19	new	new	PROPN
cjgl-2661	901	20	jersey	jersey	PROPN
cjgl-2661	901	21	constitution	constitution	NOUN
cjgl-2661	901	22	for	for	ADP
cjgl-2661	901	23	the	the	DET
cjgl-2661	901	24	state	state	NOUN
cjgl-2661	901	25	not	not	PART
cjgl-2661	901	26	to	to	PART
cjgl-2661	901	27	have	have	VERB
cjgl-2661	901	28	a	a	DET
cjgl-2661	901	29	relationship	relationship	NOUN
cjgl-2661	901	30	like	like	ADP
cjgl-2661	901	31	marriage	marriage	NOUN
cjgl-2661	901	32	for	for	ADP
cjgl-2661	901	33	samesex	samesex	NOUN
cjgl-2661	901	34	couples	couple	NOUN
cjgl-2661	901	35	.	.	PUNCT
cjgl-2661	901	36	'	'	PUNCT
cjgl-2661	902	1	in	in	ADP
cjgl-2661	902	2	response	response	NOUN
cjgl-2661	902	3	,	,	PUNCT
cjgl-2661	902	4	effective	effective	ADJ
cjgl-2661	902	5	for	for	ADP
cjgl-2661	902	6	2007	2007	NUM
cjgl-2661	902	7	,	,	PUNCT
cjgl-2661	902	8	new	new	PROPN
cjgl-2661	902	9	jersey	jersey	PROPN
cjgl-2661	902	10	enacted	enact	VERB
cjgl-2661	902	11	a	a	DET
cjgl-2661	902	12	law	law	NOUN
cjgl-2661	902	13	allowing	allow	VERB
cjgl-2661	902	14	samesex	samesex	NOUN
cjgl-2661	902	15	couples	couple	NOUN
cjgl-2661	902	16	to	to	PART
cjgl-2661	902	17	form	form	VERB
cjgl-2661	902	18	civil	civil	ADJ
cjgl-2661	902	19	unions	union	NOUN
cjgl-2661	902	20	having	have	VERB
cjgl-2661	902	21	all	all	DET
cjgl-2661	902	22	the	the	DET
cjgl-2661	902	23	rights	right	NOUN
cjgl-2661	902	24	of	of	ADP
cjgl-2661	902	25	marriage	marriage	NOUN
cjgl-2661	902	26	but	but	CCONJ
cjgl-2661	902	27	without	without	ADP
cjgl-2661	902	28	having	have	VERB
cjgl-2661	902	29	the	the	DET
cjgl-2661	902	30	157	157	NUM
cjgl-2661	902	31	2003	2003	NUM
cjgl-2661	902	32	n.j	n.j	PROPN
cjgl-2661	902	33	.	.	PROPN
cjgl-2661	902	34	laws	law	NOUN
cjgl-2661	902	35	246	246	NUM
cjgl-2661	902	36	,	,	PUNCT
cjgl-2661	902	37	§	§	PROPN
cjgl-2661	902	38	4(b)(5	4(b)(5	PROPN
cjgl-2661	902	39	)	)	PUNCT
cjgl-2661	902	40	.	.	PUNCT
cjgl-2661	903	1	158	158	NUM
cjgl-2661	903	2	2003	2003	NUM
cjgl-2661	903	3	n.j	n.j	PROPN
cjgl-2661	903	4	.	.	PROPN
cjgl-2661	903	5	laws	law	NOUN
cjgl-2661	903	6	246	246	NUM
cjgl-2661	903	7	,	,	PUNCT
cjgl-2661	903	8	§	§	PROPN
cjgl-2661	903	9	40	40	NUM
cjgl-2661	903	10	(	(	PUNCT
cjgl-2661	903	11	amending	amend	VERB
cjgl-2661	903	12	n.j	n.j	PROPN
cjgl-2661	903	13	.	.	PROPN
cjgl-2661	903	14	stat	stat	PROPN
cjgl-2661	903	15	.	.	PUNCT
cjgl-2661	904	1	ann	ann	PROPN
cjgl-2661	904	2	.	.	PUNCT
cjgl-2661	905	1	§	§	PROPN
cjgl-2661	905	2	54a:3	54a:3	PROPN
cjgl-2661	905	3	-	-	SYM
cjgl-2661	905	4	1(b)(1	1(b)(1	NUM
cjgl-2661	905	5	)	)	PUNCT
cjgl-2661	905	6	(	(	PUNCT
cjgl-2661	905	7	west	west	NOUN
cjgl-2661	905	8	2004	2004	NUM
cjgl-2661	905	9	)	)	PUNCT
cjgl-2661	905	10	)	)	PUNCT
cjgl-2661	905	11	.	.	PUNCT
cjgl-2661	906	1	159	159	NUM
cjgl-2661	906	2	lewis	lewis	PROPN
cjgl-2661	906	3	v.	v.	PROPN
cjgl-2661	906	4	harris	harris	PROPN
cjgl-2661	906	5	,	,	PUNCT
cjgl-2661	906	6	908	908	NUM
cjgl-2661	906	7	a.2d	a.2d	SYM
cjgl-2661	906	8	196	196	NUM
cjgl-2661	906	9	(	(	PUNCT
cjgl-2661	906	10	n.j	n.j	PROPN
cjgl-2661	906	11	.	.	PROPN
cjgl-2661	906	12	2006	2006	NUM
cjgl-2661	906	13	)	)	PUNCT
cjgl-2661	906	14	.	.	PUNCT
cjgl-2661	907	1	24.1	24.1	NUM
cjgl-2661	907	2	71	71	NUM
cjgl-2661	907	3	columbia	columbia	PROPN
cjgl-2661	907	4	journal	journal	NOUN
cjgl-2661	907	5	of	of	ADP
cjgl-2661	907	6	gender	gender	NOUN
cjgl-2661	907	7	and	and	CCONJ
cjgl-2661	907	8	law	law	NOUN
cjgl-2661	907	9	name	name	NOUN
cjgl-2661	907	10	"	"	PUNCT
cjgl-2661	907	11	marriage	marriage	NOUN
cjgl-2661	907	12	.	.	PUNCT
cjgl-2661	908	1	"o160	"o160	VERB
cjgl-2661	908	2	in	in	ADP
cjgl-2661	908	3	particular	particular	ADJ
cjgl-2661	908	4	,	,	PUNCT
cjgl-2661	908	5	the	the	DET
cjgl-2661	908	6	benefits	benefit	NOUN
cjgl-2661	908	7	of	of	ADP
cjgl-2661	908	8	a	a	DET
cjgl-2661	908	9	new	new	PROPN
cjgl-2661	908	10	jersey	jersey	PROPN
cjgl-2661	908	11	civil	civil	PROPN
cjgl-2661	908	12	union	union	NOUN
cjgl-2661	908	13	extend	extend	VERB
cjgl-2661	908	14	to	to	ADP
cjgl-2661	908	15	"	"	PUNCT
cjgl-2661	908	16	laws	law	NOUN
cjgl-2661	908	17	relating	relate	VERB
cjgl-2661	908	18	to	to	ADP
cjgl-2661	908	19	taxes	taxis	NOUN
cjgl-2661	908	20	imposed	impose	VERB
cjgl-2661	908	21	by	by	ADP
cjgl-2661	908	22	the	the	DET
cjgl-2661	908	23	state	state	NOUN
cjgl-2661	908	24	...	...	PUNCT
cjgl-2661	909	1	[	[	X
cjgl-2661	909	2	and	and	CCONJ
cjgl-2661	909	3	]	]	PUNCT
cjgl-2661	909	4	tax	tax	NOUN
cjgl-2661	909	5	deductions	deduction	NOUN
cjgl-2661	909	6	based	base	VERB
cjgl-2661	909	7	on	on	ADP
cjgl-2661	909	8	marital	marital	ADJ
cjgl-2661	909	9	status	status	NOUN
cjgl-2661	909	10	.	.	PUNCT
cjgl-2661	910	1	"	"	PUNCT
cjgl-2661	910	2	'	'	PUNCT
cjgl-2661	910	3	6	6	NUM
cjgl-2661	910	4	'	'	PUNCT
cjgl-2661	910	5	the	the	DET
cjgl-2661	910	6	civil	civil	ADJ
cjgl-2661	910	7	union	union	NOUN
cjgl-2661	910	8	law	law	NOUN
cjgl-2661	910	9	also	also	ADV
cjgl-2661	910	10	allows	allow	VERB
cjgl-2661	910	11	a	a	DET
cjgl-2661	910	12	same	same	ADJ
cjgl-2661	910	13	-	-	PUNCT
cjgl-2661	910	14	sex	sex	NOUN
cjgl-2661	910	15	couple	couple	NOUN
cjgl-2661	910	16	to	to	PART
cjgl-2661	910	17	be	be	AUX
cjgl-2661	910	18	treated	treat	VERB
cjgl-2661	910	19	as	as	ADP
cjgl-2661	910	20	having	have	VERB
cjgl-2661	910	21	a	a	DET
cjgl-2661	910	22	civil	civil	ADJ
cjgl-2661	910	23	union	union	NOUN
cjgl-2661	910	24	for	for	ADP
cjgl-2661	910	25	new	new	PROPN
cjgl-2661	910	26	jersey	jersey	PROPN
cjgl-2661	910	27	purposes	purpose	NOUN
cjgl-2661	910	28	if	if	SCONJ
cjgl-2661	910	29	they	they	PRON
cjgl-2661	910	30	entered	enter	VERB
cjgl-2661	910	31	into	into	ADP
cjgl-2661	910	32	a	a	DET
cjgl-2661	910	33	civil	civil	ADJ
cjgl-2661	910	34	union	union	NOUN
cjgl-2661	910	35	in	in	ADP
cjgl-2661	910	36	another	another	DET
cjgl-2661	910	37	jurisdiction	jurisdiction	NOUN
cjgl-2661	910	38	.	.	PUNCT
cjgl-2661	910	39	'	'	PUNCT
cjgl-2661	911	1	62	62	NUM
cjgl-2661	911	2	an	an	DET
cjgl-2661	911	3	opinion	opinion	NOUN
cjgl-2661	911	4	of	of	ADP
cjgl-2661	911	5	the	the	DET
cjgl-2661	911	6	new	new	PROPN
cjgl-2661	911	7	jersey	jersey	PROPN
cjgl-2661	911	8	attorney	attorney	PROPN
cjgl-2661	911	9	general	general	NOUN
cjgl-2661	911	10	clarifies	clarify	VERB
cjgl-2661	911	11	this	this	DET
cjgl-2661	911	12	latter	latter	ADJ
cjgl-2661	911	13	provision	provision	NOUN
cjgl-2661	911	14	as	as	ADP
cjgl-2661	911	15	meaning	mean	VERB
cjgl-2661	911	16	that	that	SCONJ
cjgl-2661	911	17	a	a	DET
cjgl-2661	911	18	samesex	samesex	NOUN
cjgl-2661	911	19	couple	couple	NOUN
cjgl-2661	911	20	will	will	AUX
cjgl-2661	911	21	be	be	AUX
cjgl-2661	911	22	treated	treat	VERB
cjgl-2661	911	23	as	as	ADP
cjgl-2661	911	24	if	if	SCONJ
cjgl-2661	911	25	in	in	ADP
cjgl-2661	911	26	a	a	DET
cjgl-2661	911	27	new	new	PROPN
cjgl-2661	911	28	jersey	jersey	PROPN
cjgl-2661	911	29	civil	civil	PROPN
cjgl-2661	911	30	union	union	NOUN
cjgl-2661	911	31	if	if	SCONJ
cjgl-2661	911	32	they	they	PRON
cjgl-2661	911	33	(	(	PUNCT
cjgl-2661	911	34	1	1	X
cjgl-2661	911	35	)	)	PUNCT
cjgl-2661	911	36	were	be	AUX
cjgl-2661	911	37	married	marry	VERB
cjgl-2661	911	38	in	in	ADP
cjgl-2661	911	39	other	other	ADJ
cjgl-2661	911	40	jurisdictions	jurisdiction	NOUN
cjgl-2661	911	41	or	or	CCONJ
cjgl-2661	911	42	(	(	PUNCT
cjgl-2661	911	43	2	2	X
cjgl-2661	911	44	)	)	PUNCT
cjgl-2661	911	45	formed	form	VERB
cjgl-2661	911	46	recognized	recognize	VERB
cjgl-2661	911	47	relationships	relationship	NOUN
cjgl-2661	911	48	in	in	ADP
cjgl-2661	911	49	other	other	ADJ
cjgl-2661	911	50	jurisdictions	jurisdiction	NOUN
cjgl-2661	911	51	,	,	PUNCT
cjgl-2661	911	52	but	but	CCONJ
cjgl-2661	911	53	only	only	ADV
cjgl-2661	911	54	if	if	SCONJ
cjgl-2661	911	55	those	those	DET
cjgl-2661	911	56	relationships	relationship	NOUN
cjgl-2661	911	57	have	have	VERB
cjgl-2661	911	58	substantially	substantially	ADV
cjgl-2661	911	59	the	the	DET
cjgl-2661	911	60	same	same	ADJ
cjgl-2661	911	61	rights	right	NOUN
cjgl-2661	911	62	as	as	ADP
cjgl-2661	911	63	marriage	marriage	NOUN
cjgl-2661	911	64	,	,	PUNCT
cjgl-2661	911	65	such	such	ADJ
cjgl-2661	911	66	as	as	ADP
cjgl-2661	911	67	california	california	PROPN
cjgl-2661	911	68	domestic	domestic	ADJ
cjgl-2661	911	69	partnerships	partnership	NOUN
cjgl-2661	911	70	.	.	PUNCT
cjgl-2661	912	1	'6	'6	VERB
cjgl-2661	912	2	1	1	NUM
cjgl-2661	912	3	as	as	SCONJ
cjgl-2661	912	4	noted	note	VERB
cjgl-2661	912	5	previously	previously	ADV
cjgl-2661	912	6	,	,	PUNCT
cjgl-2661	912	7	new	new	PROPN
cjgl-2661	912	8	jersey	jersey	PROPN
cjgl-2661	912	9	is	be	AUX
cjgl-2661	912	10	a	a	DET
cjgl-2661	912	11	state	state	NOUN
cjgl-2661	912	12	with	with	ADP
cjgl-2661	912	13	a	a	DET
cjgl-2661	912	14	high	high	ADJ
cjgl-2661	912	15	degree	degree	NOUN
cjgl-2661	912	16	of	of	ADP
cjgl-2661	912	17	conformity	conformity	NOUN
cjgl-2661	912	18	to	to	ADP
cjgl-2661	912	19	federal	federal	ADJ
cjgl-2661	912	20	filing	filing	NOUN
cjgl-2661	912	21	status	status	NOUN
cjgl-2661	912	22	,	,	PUNCT
cjgl-2661	912	23	such	such	ADJ
cjgl-2661	912	24	that	that	SCONJ
cjgl-2661	912	25	if	if	SCONJ
cjgl-2661	912	26	a	a	DET
cjgl-2661	912	27	joint	joint	ADJ
cjgl-2661	912	28	federal	federal	ADJ
cjgl-2661	912	29	income	income	NOUN
cjgl-2661	912	30	tax	tax	NOUN
cjgl-2661	912	31	return	return	NOUN
cjgl-2661	912	32	is	be	AUX
cjgl-2661	912	33	filed	file	VERB
cjgl-2661	912	34	,	,	PUNCT
cjgl-2661	912	35	generally	generally	ADV
cjgl-2661	912	36	,	,	PUNCT
cjgl-2661	912	37	the	the	DET
cjgl-2661	912	38	new	new	PROPN
cjgl-2661	912	39	jersey	jersey	PROPN
cjgl-2661	912	40	tax	tax	NOUN
cjgl-2661	912	41	return	return	NOUN
cjgl-2661	912	42	must	must	AUX
cjgl-2661	912	43	also	also	ADV
cjgl-2661	912	44	be	be	AUX
cjgl-2661	912	45	filed	file	VERB
cjgl-2661	912	46	jointly	jointly	ADV
cjgl-2661	912	47	.	.	PUNCT
cjgl-2661	912	48	'	'	PUNCT
cjgl-2661	913	1	"	"	PUNCT
cjgl-2661	913	2	new	new	PROPN
cjgl-2661	913	3	jersey	jersey	PROPN
cjgl-2661	913	4	law	law	NOUN
cjgl-2661	913	5	also	also	ADV
cjgl-2661	913	6	provides	provide	VERB
cjgl-2661	913	7	:	:	PUNCT
cjgl-2661	913	8	"	"	PUNCT
cjgl-2661	913	9	if	if	SCONJ
cjgl-2661	913	10	the	the	DET
cjgl-2661	913	11	income	income	NOUN
cjgl-2661	913	12	tax	tax	NOUN
cjgl-2661	913	13	liability	liability	NOUN
cjgl-2661	913	14	of	of	ADP
cjgl-2661	913	15	husband	husband	NOUN
cjgl-2661	913	16	and	and	CCONJ
cjgl-2661	913	17	wife	wife	NOUN
cjgl-2661	913	18	is	be	AUX
cjgl-2661	913	19	determined	determine	VERB
cjgl-2661	913	20	on	on	ADP
cjgl-2661	913	21	a	a	DET
cjgl-2661	913	22	separate	separate	ADJ
cjgl-2661	913	23	return	return	NOUN
cjgl-2661	913	24	for	for	ADP
cjgl-2661	913	25	federal	federal	ADJ
cjgl-2661	913	26	income	income	NOUN
cjgl-2661	913	27	tax	tax	NOUN
cjgl-2661	913	28	purposes	purpose	NOUN
cjgl-2661	913	29	,	,	PUNCT
cjgl-2661	913	30	they	they	PRON
cjgl-2661	913	31	shall	shall	AUX
cjgl-2661	913	32	each	each	PRON
cjgl-2661	913	33	also	also	ADV
cjgl-2661	913	34	file	file	VERB
cjgl-2661	913	35	a	a	DET
cjgl-2661	913	36	separate	separate	ADJ
cjgl-2661	913	37	return	return	NOUN
cjgl-2661	913	38	for	for	ADP
cjgl-2661	913	39	new	new	PROPN
cjgl-2661	913	40	jersey	jersey	PROPN
cjgl-2661	913	41	income	income	NOUN
cjgl-2661	913	42	tax	tax	NOUN
cjgl-2661	913	43	purposes	purpose	NOUN
cjgl-2661	913	44	and	and	CCONJ
cjgl-2661	913	45	their	their	PRON
cjgl-2661	913	46	income	income	NOUN
cjgl-2661	913	47	tax	tax	NOUN
cjgl-2661	913	48	liabilities	liability	NOUN
cjgl-2661	913	49	under	under	ADP
cjgl-2661	913	50	this	this	DET
cjgl-2661	913	51	act	act	NOUN
cjgl-2661	913	52	shall	shall	AUX
cjgl-2661	913	53	be	be	AUX
cjgl-2661	913	54	separate	separate	ADJ
cjgl-2661	913	55	.	.	PUNCT
cjgl-2661	913	56	"	"	PUNCT
cjgl-2661	913	57	'	'	PUNCT
cjgl-2661	913	58	6	6	NUM
cjgl-2661	913	59	the	the	DET
cjgl-2661	913	60	new	new	PROPN
cjgl-2661	913	61	jersey	jersey	PROPN
cjgl-2661	913	62	department	department	PROPN
cjgl-2661	913	63	of	of	ADP
cjgl-2661	913	64	the	the	DET
cjgl-2661	913	65	treasury	treasury	PROPN
cjgl-2661	913	66	division	division	NOUN
cjgl-2661	913	67	of	of	ADP
cjgl-2661	913	68	taxation	taxation	NOUN
cjgl-2661	913	69	has	have	AUX
cjgl-2661	913	70	issued	issue	VERB
cjgl-2661	913	71	income	income	NOUN
cjgl-2661	913	72	tax	tax	NOUN
cjgl-2661	913	73	guidance	guidance	NOUN
cjgl-2661	913	74	on	on	ADP
cjgl-2661	913	75	its	its	PRON
cjgl-2661	913	76	website	website	NOUN
cjgl-2661	913	77	only	only	ADV
cjgl-2661	913	78	on	on	ADP
cjgl-2661	913	79	the	the	DET
cjgl-2661	913	80	questions	question	NOUN
cjgl-2661	913	81	of	of	ADP
cjgl-2661	913	82	civil	civil	ADJ
cjgl-2661	913	83	union	union	NOUN
cjgl-2661	913	84	and	and	CCONJ
cjgl-2661	913	85	domestic	domestic	ADJ
cjgl-2661	913	86	partnership	partnership	NOUN
cjgl-2661	913	87	filing	file	VERB
cjgl-2661	913	88	status	status	NOUN
cjgl-2661	913	89	-	-	PUNCT
cjgl-2661	913	90	not	not	PART
cjgl-2661	913	91	on	on	ADP
cjgl-2661	913	92	particular	particular	ADJ
cjgl-2661	913	93	issues	issue	NOUN
cjgl-2661	913	94	faced	face	VERB
cjgl-2661	913	95	by	by	ADP
cjgl-2661	913	96	parties	party	NOUN
cjgl-2661	913	97	to	to	ADP
cjgl-2661	913	98	a	a	DET
cjgl-2661	913	99	legally	legally	ADV
cjgl-2661	913	100	-	-	PUNCT
cjgl-2661	913	101	recognized	recognize	VERB
cjgl-2661	913	102	same	same	ADJ
cjgl-2661	913	103	-	-	PUNCT
cjgl-2661	913	104	sex	sex	NOUN
cjgl-2661	913	105	relationship	relationship	NOUN
cjgl-2661	913	106	filing	file	VERB
cjgl-2661	913	107	a	a	DET
cjgl-2661	913	108	new	new	ADJ
cjgl-2661	913	109	jersey	jersey	PROPN
cjgl-2661	913	110	gross	gross	ADJ
cjgl-2661	913	111	income	income	NOUN
cjgl-2661	913	112	tax	tax	NOUN
cjgl-2661	913	113	form	form	NOUN
cjgl-2661	913	114	nj-1040	nj-1040	VERB
cjgl-2661	913	115	.	.	PUNCT
cjgl-2661	914	1	the	the	DET
cjgl-2661	914	2	guidance	guidance	NOUN
cjgl-2661	914	3	is	be	AUX
cjgl-2661	914	4	posted	post	VERB
cjgl-2661	914	5	on	on	ADP
cjgl-2661	914	6	its	its	PRON
cjgl-2661	914	7	website	website	NOUN
cjgl-2661	914	8	under	under	ADP
cjgl-2661	914	9	separate	separate	ADJ
cjgl-2661	914	10	pages	page	NOUN
cjgl-2661	914	11	headed	head	VERB
cjgl-2661	914	12	"	"	PUNCT
cjgl-2661	914	13	civil	civil	ADJ
cjgl-2661	914	14	union	union	PROPN
cjgl-2661	914	15	act	act	PROPN
cjgl-2661	914	16	"	"	PUNCT
cjgl-2661	914	17	and	and	CCONJ
cjgl-2661	914	18	"	"	PUNCT
cjgl-2661	914	19	filing	filing	NOUN
cjgl-2661	914	20	status	status	NOUN
cjgl-2661	914	21	.	.	PUNCT
cjgl-2661	914	22	"	"	PUNCT
cjgl-2661	915	1	the	the	DET
cjgl-2661	915	2	civil	civil	PROPN
cjgl-2661	915	3	union	union	PROPN
cjgl-2661	915	4	act	act	NOUN
cjgl-2661	915	5	page	page	NOUN
cjgl-2661	915	6	is	be	AUX
cjgl-2661	915	7	mostly	mostly	ADV
cjgl-2661	915	8	devoted	devoted	ADJ
cjgl-2661	915	9	to	to	ADP
cjgl-2661	915	10	issues	issue	NOUN
cjgl-2661	915	11	under	under	ADP
cjgl-2661	915	12	new	new	PROPN
cjgl-2661	915	13	jersey	jersey	PROPN
cjgl-2661	915	14	real	real	ADJ
cjgl-2661	915	15	property	property	NOUN
cjgl-2661	915	16	,	,	PUNCT
cjgl-2661	915	17	transfer	transfer	NOUN
cjgl-2661	915	18	inheritance	inheritance	NOUN
cjgl-2661	915	19	,	,	PUNCT
cjgl-2661	915	20	and	and	CCONJ
cjgl-2661	915	21	estate	estate	NOUN
cjgl-2661	915	22	taxes	taxis	NOUN
cjgl-2661	915	23	,	,	PUNCT
cjgl-2661	915	24	though	though	SCONJ
cjgl-2661	915	25	it	it	PRON
cjgl-2661	915	26	does	do	AUX
cjgl-2661	915	27	refer	refer	VERB
cjgl-2661	915	28	to	to	ADP
cjgl-2661	915	29	the	the	DET
cjgl-2661	915	30	attorney	attorney	NOUN
cjgl-2661	915	31	general	general	NOUN
cjgl-2661	915	32	's	's	PART
cjgl-2661	915	33	opinion	opinion	NOUN
cjgl-2661	915	34	as	as	ADP
cjgl-2661	915	35	to	to	ADP
cjgl-2661	915	36	which	which	PRON
cjgl-2661	915	37	out	out	ADP
cjgl-2661	915	38	-	-	PUNCT
cjgl-2661	915	39	of	of	ADP
cjgl-2661	915	40	-	-	PUNCT
cjgl-2661	915	41	state	state	NOUN
cjgl-2661	915	42	same	same	ADJ
cjgl-2661	915	43	-	-	PUNCT
cjgl-2661	915	44	sex	sex	NOUN
cjgl-2661	915	45	couples	couple	NOUN
cjgl-2661	915	46	may	may	AUX
cjgl-2661	915	47	file	file	VERB
cjgl-2661	915	48	like	like	ADP
cjgl-2661	915	49	new	new	PROPN
cjgl-2661	915	50	jersey	jersey	PROPN
cjgl-2661	915	51	civil	civil	PROPN
cjgl-2661	915	52	union	union	NOUN
cjgl-2661	915	53	members	member	NOUN
cjgl-2661	915	54	.	.	PUNCT
cjgl-2661	915	55	'	'	PUNCT
cjgl-2661	916	1	"	"	PUNCT
cjgl-2661	916	2	the	the	DET
cjgl-2661	916	3	filing	filing	NOUN
cjgl-2661	916	4	status	status	NOUN
cjgl-2661	916	5	page	page	NOUN
cjgl-2661	916	6	is	be	AUX
cjgl-2661	916	7	devoted	devote	VERB
cjgl-2661	916	8	to	to	ADP
cjgl-2661	916	9	all	all	DET
cjgl-2661	916	10	filing	file	VERB
cjgl-2661	916	11	statuses	status	NOUN
cjgl-2661	916	12	by	by	ADP
cjgl-2661	916	13	all	all	DET
cjgl-2661	916	14	taxpayers	taxpayer	NOUN
cjgl-2661	916	15	,	,	PUNCT
cjgl-2661	916	16	so	so	ADV
cjgl-2661	916	17	what	what	PRON
cjgl-2661	916	18	it	it	PRON
cjgl-2661	916	19	says	say	VERB
cjgl-2661	916	20	about	about	ADP
cjgl-2661	916	21	civil	civil	ADJ
cjgl-2661	916	22	unions	union	NOUN
cjgl-2661	916	23	is	be	AUX
cjgl-2661	916	24	even	even	ADV
cjgl-2661	916	25	briefer	brief	ADJ
cjgl-2661	916	26	than	than	ADP
cjgl-2661	916	27	what	what	PRON
cjgl-2661	916	28	is	be	AUX
cjgl-2661	916	29	said	say	VERB
cjgl-2661	916	30	about	about	ADP
cjgl-2661	916	31	civil	civil	ADJ
cjgl-2661	916	32	unions	union	NOUN
cjgl-2661	916	33	in	in	ADP
cjgl-2661	916	34	the	the	DET
cjgl-2661	916	35	instructions	instruction	NOUN
cjgl-2661	916	36	to	to	ADP
cjgl-2661	916	37	the	the	DET
cjgl-2661	916	38	new	new	PROPN
cjgl-2661	916	39	jersey	jersey	PROPN
cjgl-2661	916	40	income	income	NOUN
cjgl-2661	916	41	tax	tax	NOUN
cjgl-2661	916	42	returns	return	NOUN
cjgl-2661	916	43	.	.	PUNCT
cjgl-2661	917	1	'67	'67	NUM
cjgl-2661	917	2	160	160	NUM
cjgl-2661	917	3	2006	2006	NUM
cjgl-2661	917	4	n.j	n.j	PROPN
cjgl-2661	917	5	.	.	PROPN
cjgl-2661	917	6	laws	law	NOUN
cjgl-2661	917	7	103	103	NUM
cjgl-2661	917	8	,	,	PUNCT
cjgl-2661	917	9	§	§	PROPN
cjgl-2661	917	10	2	2	NUM
cjgl-2661	917	11	(	(	PUNCT
cjgl-2661	917	12	adding	add	VERB
cjgl-2661	917	13	n.j	n.j	PROPN
cjgl-2661	917	14	.	.	PROPN
cjgl-2661	917	15	stat	stat	PROPN
cjgl-2661	917	16	.	.	PUNCT
cjgl-2661	918	1	ann	ann	PROPN
cjgl-2661	918	2	.	.	PUNCT
cjgl-2661	919	1	§	§	PROPN
cjgl-2661	919	2	37:1	37:1	NUM
cjgl-2661	919	3	-	-	SYM
cjgl-2661	919	4	28	28	NUM
cjgl-2661	919	5	(	(	PUNCT
cjgl-2661	919	6	west	west	NOUN
cjgl-2661	919	7	2007	2007	NUM
cjgl-2661	919	8	)	)	PUNCT
cjgl-2661	919	9	)	)	PUNCT
cjgl-2661	919	10	.	.	PUNCT
cjgl-2661	920	1	161	161	NUM
cjgl-2661	920	2	n.j	n.j	PROPN
cjgl-2661	920	3	.	.	PROPN
cjgl-2661	920	4	stat	stat	PROPN
cjgl-2661	920	5	.	.	PUNCT
cjgl-2661	921	1	ann	ann	PROPN
cjgl-2661	921	2	.	.	PUNCT
cjgl-2661	922	1	§	§	PROPN
cjgl-2661	922	2	37:1	37:1	NUM
cjgl-2661	922	3	-	-	SYM
cjgl-2661	922	4	32(n	32(n	NUM
cjgl-2661	922	5	)	)	PUNCT
cjgl-2661	922	6	(	(	PUNCT
cjgl-2661	922	7	west	west	NOUN
cjgl-2661	922	8	supp	supp	PROPN
cjgl-2661	922	9	.	.	PUNCT
cjgl-2661	923	1	2011	2011	NUM
cjgl-2661	923	2	)	)	PUNCT
cjgl-2661	923	3	.	.	PUNCT
cjgl-2661	924	1	162	162	NUM
cjgl-2661	925	1	i	i	PRON
cjgl-2661	925	2	d.	d.	PROPN
cjgl-2661	925	3	§	§	PROPN
cjgl-2661	925	4	37:1	37:1	PROPN
cjgl-2661	925	5	-	-	SYM
cjgl-2661	925	6	34	34	NUM
cjgl-2661	925	7	.	.	PUNCT
cjgl-2661	925	8	163	163	NUM
cjgl-2661	925	9	formal	formal	ADJ
cjgl-2661	925	10	opinion	opinion	NOUN
cjgl-2661	925	11	no	no	INTJ
cjgl-2661	925	12	.	.	NOUN
cjgl-2661	925	13	3	3	NUM
cjgl-2661	925	14	-	-	SYM
cjgl-2661	925	15	2007	2007	NUM
cjgl-2661	925	16	,	,	PUNCT
cjgl-2661	925	17	n.j	n.j	PROPN
cjgl-2661	925	18	.	.	PROPN
cjgl-2661	925	19	att'y	att'y	PROPN
cjgl-2661	925	20	gen	gen	PROPN
cjgl-2661	925	21	.	.	PROPN
cjgl-2661	925	22	op	op	NOUN
cjgl-2661	925	23	.	.	PUNCT
cjgl-2661	926	1	no	no	INTJ
cjgl-2661	926	2	.	.	NOUN
cjgl-2661	927	1	3	3	NUM
cjgl-2661	927	2	-	-	SYM
cjgl-2661	927	3	2007	2007	NUM
cjgl-2661	927	4	(	(	PUNCT
cjgl-2661	927	5	feb	feb	PROPN
cjgl-2661	927	6	.	.	PROPN
cjgl-2661	927	7	16	16	NUM
cjgl-2661	927	8	,	,	PUNCT
cjgl-2661	927	9	2007	2007	NUM
cjgl-2661	927	10	)	)	PUNCT
cjgl-2661	927	11	,	,	PUNCT
cjgl-2661	927	12	available	available	ADJ
cjgl-2661	927	13	at	at	ADP
cjgl-2661	927	14	http://www	http://www	PROPN
cjgl-2661	927	15	.	.	PUNCT
cjgl-2661	928	1	nj.gov/oag/newsreleases07/ag-formal-opinion-2.16.07.pdf	nj.gov/oag/newsreleases07/ag-formal-opinion-2.16.07.pdf	PROPN
cjgl-2661	928	2	.	.	PUNCT
cjgl-2661	929	1	164	164	NUM
cjgl-2661	929	2	n.j	n.j	PROPN
cjgl-2661	929	3	.	.	PROPN
cjgl-2661	929	4	stat	stat	PROPN
cjgl-2661	929	5	.	.	PUNCT
cjgl-2661	930	1	ann	ann	PROPN
cjgl-2661	930	2	.	.	PUNCT
cjgl-2661	931	1	§	§	PROPN
cjgl-2661	931	2	54a:8	54a:8	PROPN
cjgl-2661	931	3	-	-	PUNCT
cjgl-2661	931	4	3.1(c	3.1(c	NUM
cjgl-2661	931	5	)	)	PUNCT
cjgl-2661	931	6	,	,	PUNCT
cjgl-2661	931	7	(	(	PUNCT
cjgl-2661	931	8	d	d	NOUN
cjgl-2661	931	9	)	)	PUNCT
cjgl-2661	931	10	,	,	PUNCT
cjgl-2661	931	11	(	(	PUNCT
cjgl-2661	931	12	h	h	NOUN
cjgl-2661	931	13	)	)	PUNCT
cjgl-2661	931	14	(	(	PUNCT
cjgl-2661	931	15	west	west	NOUN
cjgl-2661	931	16	2012	2012	NUM
cjgl-2661	931	17	)	)	PUNCT
cjgl-2661	931	18	.	.	PUNCT
cjgl-2661	932	1	165	165	NUM
cjgl-2661	933	1	i	i	PRON
cjgl-2661	933	2	d.	d.	PROPN
cjgl-2661	933	3	§	§	PROPN
cjgl-2661	933	4	54a:8	54a:8	PROPN
cjgl-2661	933	5	-	-	PUNCT
cjgl-2661	933	6	3.1(b	3.1(b	NUM
cjgl-2661	933	7	)	)	PUNCT
cjgl-2661	933	8	.	.	PUNCT
cjgl-2661	934	1	166	166	NUM
cjgl-2661	934	2	civil	civil	PROPN
cjgl-2661	934	3	union	union	PROPN
cjgl-2661	934	4	act	act	PROPN
cjgl-2661	934	5	,	,	PUNCT
cjgl-2661	934	6	state	state	NOUN
cjgl-2661	934	7	of	of	ADP
cjgl-2661	934	8	n.j	n.j	PROPN
cjgl-2661	934	9	.	.	PUNCT
cjgl-2661	934	10	dep't	dep't	NOUN
cjgl-2661	934	11	of	of	ADP
cjgl-2661	934	12	the	the	DET
cjgl-2661	934	13	treasury	treasury	NOUN
cjgl-2661	934	14	,	,	PUNCT
cjgl-2661	934	15	div	div	PROPN
cjgl-2661	934	16	.	.	PROPN
cjgl-2661	934	17	of	of	ADP
cjgl-2661	934	18	taxation	taxation	NOUN
cjgl-2661	934	19	(	(	PUNCT
cjgl-2661	934	20	feb	feb	PROPN
cjgl-2661	934	21	.	.	PROPN
cjgl-2661	934	22	16	16	NUM
cjgl-2661	934	23	,	,	PUNCT
cjgl-2661	934	24	2012	2012	NUM
cjgl-2661	934	25	)	)	PUNCT
cjgl-2661	934	26	,	,	PUNCT
cjgl-2661	934	27	http://www	http://www	PROPN
cjgl-2661	934	28	.	.	PUNCT
cjgl-2661	934	29	state.nj.us/treasury/taxation/civilunionact.shtml	state.nj.us/treasury/taxation/civilunionact.shtml	PROPN
cjgl-2661	934	30	.	.	PUNCT
cjgl-2661	935	1	167	167	NUM
cjgl-2661	935	2	n.j	n.j	PROPN
cjgl-2661	935	3	income	income	NOUN
cjgl-2661	935	4	tax	tax	NOUN
cjgl-2661	935	5	-	-	PUNCT
cjgl-2661	935	6	filing	filing	NOUN
cjgl-2661	935	7	status	status	NOUN
cjgl-2661	935	8	,	,	PUNCT
cjgl-2661	935	9	state	state	NOUN
cjgl-2661	935	10	of	of	ADP
cjgl-2661	935	11	n.j	n.j	PROPN
cjgl-2661	935	12	.	.	PUNCT
cjgl-2661	935	13	dep't	dep't	NOUN
cjgl-2661	935	14	of	of	ADP
cjgl-2661	935	15	the	the	DET
cjgl-2661	935	16	treasury	treasury	NOUN
cjgl-2661	935	17	,	,	PUNCT
cjgl-2661	935	18	div	div	PROPN
cjgl-2661	935	19	.	.	PROPN
cjgl-2661	935	20	of	of	ADP
cjgl-2661	935	21	taxation	taxation	NOUN
cjgl-2661	935	22	(	(	PUNCT
cjgl-2661	935	23	sept	sept	PROPN
cjgl-2661	935	24	.	.	PROPN
cjgl-2661	935	25	28	28	NUM
cjgl-2661	935	26	,	,	PUNCT
cjgl-2661	935	27	2010	2010	NUM
cjgl-2661	935	28	)	)	PUNCT
cjgl-2661	935	29	,	,	PUNCT
cjgl-2661	935	30	72	72	NUM
cjgl-2661	935	31	24.1	24.1	NUM
cjgl-2661	935	32	columbia	columbia	PROPN
cjgl-2661	935	33	journal	journal	NOUN
cjgl-2661	935	34	of	of	ADP
cjgl-2661	935	35	gender	gender	NOUN
cjgl-2661	935	36	and	and	CCONJ
cjgl-2661	935	37	law	law	NOUN
cjgl-2661	935	38	the	the	DET
cjgl-2661	935	39	new	new	PROPN
cjgl-2661	935	40	jersey	jersey	PROPN
cjgl-2661	935	41	income	income	PROPN
cjgl-2661	935	42	tax	tax	NOUN
cjgl-2661	935	43	return	return	NOUN
cjgl-2661	935	44	,	,	PUNCT
cjgl-2661	935	45	form	form	NOUN
cjgl-2661	935	46	nj-1040	nj-1040	NOUN
cjgl-2661	935	47	,	,	PUNCT
cjgl-2661	935	48	has	have	AUX
cjgl-2661	935	49	filing	file	VERB
cjgl-2661	935	50	status	status	NOUN
cjgl-2661	935	51	boxes	box	NOUN
cjgl-2661	935	52	that	that	PRON
cjgl-2661	935	53	read	read	VERB
cjgl-2661	935	54	"	"	PUNCT
cjgl-2661	935	55	married	married	ADJ
cjgl-2661	935	56	/	/	SYM
cjgl-2661	935	57	cu	cu	NOUN
cjgl-2661	935	58	couple	couple	NOUN
cjgl-2661	935	59	,	,	PUNCT
cjgl-2661	935	60	filing	file	VERB
cjgl-2661	935	61	joint	joint	ADJ
cjgl-2661	935	62	return	return	NOUN
cjgl-2661	935	63	"	"	PUNCT
cjgl-2661	935	64	and	and	CCONJ
cjgl-2661	935	65	"	"	PUNCT
cjgl-2661	935	66	married	married	ADJ
cjgl-2661	935	67	/	/	SYM
cjgl-2661	935	68	cu	cu	PROPN
cjgl-2661	935	69	partner	partner	NOUN
cjgl-2661	935	70	,	,	PUNCT
cjgl-2661	935	71	filing	file	VERB
cjgl-2661	935	72	separate	separate	ADJ
cjgl-2661	935	73	return	return	NOUN
cjgl-2661	935	74	.	.	PUNCT
cjgl-2661	935	75	"	"	PUNCT
cjgl-2661	936	1	it	it	PRON
cjgl-2661	936	2	also	also	ADV
cjgl-2661	936	3	has	have	VERB
cjgl-2661	936	4	boxes	box	NOUN
cjgl-2661	936	5	under	under	ADP
cjgl-2661	936	6	line	line	NOUN
cjgl-2661	936	7	6	6	NUM
cjgl-2661	936	8	for	for	ADP
cjgl-2661	936	9	"	"	PUNCT
cjgl-2661	936	10	regular	regular	ADJ
cjgl-2661	936	11	"	"	PUNCT
cjgl-2661	936	12	exemptions	exemption	NOUN
cjgl-2661	936	13	,	,	PUNCT
cjgl-2661	936	14	not	not	PART
cjgl-2661	936	15	just	just	ADV
cjgl-2661	936	16	for	for	ADP
cjgl-2661	936	17	the	the	DET
cjgl-2661	936	18	taxpayer	taxpayer	NOUN
cjgl-2661	936	19	,	,	PUNCT
cjgl-2661	936	20	but	but	CCONJ
cjgl-2661	936	21	for	for	ADP
cjgl-2661	936	22	"	"	PUNCT
cjgl-2661	936	23	spouse	spouse	NOUN
cjgl-2661	936	24	/	/	SYM
cjgl-2661	936	25	cu	cu	PROPN
cjgl-2661	936	26	partner	partner	NOUN
cjgl-2661	936	27	"	"	PUNCT
cjgl-2661	936	28	and	and	CCONJ
cjgl-2661	936	29	"	"	PUNCT
cjgl-2661	936	30	domestic	domestic	ADJ
cjgl-2661	936	31	partner	partner	NOUN
cjgl-2661	936	32	.	.	PUNCT
cjgl-2661	936	33	"	"	PUNCT
cjgl-2661	937	1	the	the	DET
cjgl-2661	937	2	instructions	instruction	NOUN
cjgl-2661	937	3	to	to	ADP
cjgl-2661	937	4	the	the	DET
cjgl-2661	937	5	form	form	NOUN
cjgl-2661	937	6	nj-1040	nj-1040	NOUN
cjgl-2661	937	7	provide	provide	VERB
cjgl-2661	937	8	as	as	ADP
cjgl-2661	937	9	to	to	ADP
cjgl-2661	937	10	filing	file	VERB
cjgl-2661	937	11	status	status	NOUN
cjgl-2661	937	12	:	:	PUNCT
cjgl-2661	937	13	in	in	ADP
cjgl-2661	937	14	general	general	ADJ
cjgl-2661	937	15	,	,	PUNCT
cjgl-2661	937	16	you	you	PRON
cjgl-2661	937	17	mustuse	mustuse	VERB
cjgl-2661	937	18	the	the	DET
cjgl-2661	937	19	samefiling	samefile	VERB
cjgl-2661	937	20	statuson	statuson	NOUN
cjgl-2661	937	21	yournewjerseyreturn	yournewjerseyreturn	NOUN
cjgl-2661	937	22	as	as	SCONJ
cjgl-2661	937	23	you	you	PRON
cjgl-2661	937	24	do	do	VERB
cjgl-2661	937	25	for	for	ADP
cjgl-2661	937	26	federal	federal	ADJ
cjgl-2661	937	27	income	income	NOUN
cjgl-2661	937	28	tax	tax	NOUN
cjgl-2661	937	29	purposes	purpose	NOUN
cjgl-2661	937	30	,	,	PUNCT
cjgl-2661	937	31	unless	unless	SCONJ
cjgl-2661	937	32	you	you	PRON
cjgl-2661	937	33	are	be	AUX
cjgl-2661	937	34	a	a	DET
cjgl-2661	937	35	partner	partner	NOUN
cjgl-2661	937	36	in	in	ADP
cjgl-2661	937	37	a	a	DET
cjgl-2661	937	38	civil	civil	ADJ
cjgl-2661	937	39	union	union	NOUN
cjgl-2661	937	40	.	.	PUNCT
cjgl-2661	937	41	.	.	PUNCT
cjgl-2661	937	42	.	.	PUNCT
cjgl-2661	937	43	.	.	PUNCT
cjgl-2661	938	1	partners	partner	NOUN
cjgl-2661	938	2	in	in	ADP
cjgl-2661	938	3	a	a	DET
cjgl-2661	938	4	civil	civil	ADJ
cjgl-2661	938	5	union	union	NOUN
cjgl-2661	938	6	recognized	recognize	VERB
cjgl-2661	938	7	under	under	ADP
cjgl-2661	938	8	new	new	PROPN
cjgl-2661	938	9	jersey	jersey	PROPN
cjgl-2661	938	10	law	law	NOUN
cjgl-2661	938	11	must	must	AUX
cjgl-2661	938	12	file	file	VERB
cjgl-2661	938	13	their	their	PRON
cjgl-2661	938	14	new	new	PROPN
cjgl-2661	938	15	jersey	jersey	PROPN
cjgl-2661	938	16	income	income	NOUN
cjgl-2661	938	17	tax	tax	NOUN
cjgl-2661	938	18	returns	return	NOUN
cjgl-2661	938	19	using	use	VERB
cjgl-2661	938	20	the	the	DET
cjgl-2661	938	21	same	same	ADJ
cjgl-2661	938	22	filing	filing	NOUN
cjgl-2661	938	23	statuses	status	NOUN
cjgl-2661	938	24	accorded	accord	VERB
cjgl-2661	938	25	spouses	spouse	NOUN
cjgl-2661	938	26	under	under	ADP
cjgl-2661	938	27	new	new	PROPN
cjgl-2661	938	28	jersey	jersey	PROPN
cjgl-2661	938	29	gross	gross	ADJ
cjgl-2661	938	30	income	income	NOUN
cjgl-2661	938	31	tax	tax	NOUN
cjgl-2661	938	32	law	law	NOUN
cjgl-2661	938	33	.	.	PUNCT
cjgl-2661	939	1	civil	civil	ADJ
cjgl-2661	939	2	union	union	NOUN
cjgl-2661	939	3	partners	partner	NOUN
cjgl-2661	939	4	may	may	AUX
cjgl-2661	939	5	not	not	PART
cjgl-2661	939	6	use	use	VERB
cjgl-2661	939	7	the	the	DET
cjgl-2661	939	8	filing	filing	NOUN
cjgl-2661	939	9	status	status	NOUN
cjgl-2661	939	10	single	single	ADJ
cjgl-2661	939	11	.	.	PUNCT
cjgl-2661	940	1	any	any	DET
cjgl-2661	940	2	reference	reference	NOUN
cjgl-2661	940	3	in	in	ADP
cjgl-2661	940	4	this	this	DET
cjgl-2661	940	5	booklet	booklet	NOUN
cjgl-2661	940	6	to	to	ADP
cjgl-2661	940	7	a	a	DET
cjgl-2661	940	8	spouse	spouse	NOUN
cjgl-2661	940	9	also	also	ADV
cjgl-2661	940	10	refers	refer	VERB
cjgl-2661	940	11	to	to	ADP
cjgl-2661	940	12	a	a	DET
cjgl-2661	940	13	partner	partner	NOUN
cjgl-2661	940	14	in	in	ADP
cjgl-2661	940	15	a	a	DET
cjgl-2661	940	16	civil	civil	ADJ
cjgl-2661	940	17	union	union	NOUN
cjgl-2661	940	18	(	(	PUNCT
cjgl-2661	940	19	cu	cu	PROPN
cjgl-2661	940	20	)	)	PUNCT
cjgl-2661	940	21	recognized	recognize	VERB
cjgl-2661	940	22	under	under	ADP
cjgl-2661	940	23	new	new	PROPN
cjgl-2661	940	24	jersey	jersey	PROPN
cjgl-2661	940	25	law	law	PROPN
cjgl-2661	940	26	....	....	PUNCT
cjgl-2661	941	1	married	married	ADJ
cjgl-2661	941	2	/	/	SYM
cjgl-2661	941	3	civil	civil	ADJ
cjgl-2661	941	4	union	union	NOUN
cjgl-2661	941	5	couples	couple	NOUN
cjgl-2661	941	6	.	.	PUNCT
cjgl-2661	942	1	if	if	SCONJ
cjgl-2661	942	2	a	a	DET
cjgl-2661	942	3	married	married	ADJ
cjgl-2661	942	4	couple	couple	NOUN
cjgl-2661	942	5	files	file	VERB
cjgl-2661	942	6	a	a	DET
cjgl-2661	942	7	joint	joint	ADJ
cjgl-2661	942	8	federal	federal	ADJ
cjgl-2661	942	9	income	income	NOUN
cjgl-2661	942	10	tax	tax	NOUN
cjgl-2661	942	11	return	return	NOUN
cjgl-2661	942	12	,	,	PUNCT
cjgl-2661	942	13	they	they	PRON
cjgl-2661	942	14	must	must	AUX
cjgl-2661	942	15	also	also	ADV
cjgl-2661	942	16	file	file	VERB
cjgl-2661	942	17	a	a	DET
cjgl-2661	942	18	joint	joint	ADJ
cjgl-2661	942	19	new	new	PROPN
cjgl-2661	942	20	jersey	jersey	PROPN
cjgl-2661	942	21	income	income	NOUN
cjgl-2661	942	22	tax	tax	NOUN
cjgl-2661	942	23	return	return	NOUN
cjgl-2661	942	24	.	.	PUNCT
cjgl-2661	943	1	if	if	SCONJ
cjgl-2661	943	2	spouses	spouse	NOUN
cjgl-2661	943	3	file	file	VERB
cjgl-2661	943	4	separate	separate	ADJ
cjgl-2661	943	5	federal	federal	ADJ
cjgl-2661	943	6	returns	return	NOUN
cjgl-2661	943	7	,	,	PUNCT
cjgl-2661	943	8	separate	separate	ADJ
cjgl-2661	943	9	state	state	NOUN
cjgl-2661	943	10	returns	return	NOUN
cjgl-2661	943	11	must	must	AUX
cjgl-2661	943	12	also	also	ADV
cjgl-2661	943	13	be	be	AUX
cjgl-2661	943	14	filed	file	VERB
cjgl-2661	943	15	.	.	PUNCT
cjgl-2661	944	1	however	however	ADV
cjgl-2661	944	2	,	,	PUNCT
cjgl-2661	944	3	if	if	SCONJ
cjgl-2661	944	4	you	you	PRON
cjgl-2661	944	5	are	be	AUX
cjgl-2661	944	6	a	a	DET
cjgl-2661	944	7	civil	civil	ADJ
cjgl-2661	944	8	union	union	NOUN
cjgl-2661	944	9	couple	couple	NOUN
cjgl-2661	944	10	,	,	PUNCT
cjgl-2661	944	11	your	your	PRON
cjgl-2661	944	12	filing	filing	NOUN
cjgl-2661	944	13	status	status	NOUN
cjgl-2661	944	14	for	for	ADP
cjgl-2661	944	15	new	new	PROPN
cjgl-2661	944	16	jersey	jersey	PROPN
cjgl-2661	944	17	will	will	AUX
cjgl-2661	944	18	not	not	PART
cjgl-2661	944	19	match	match	VERB
cjgl-2661	944	20	your	your	PRON
cjgl-2661	944	21	federal	federal	ADJ
cjgl-2661	944	22	filing	filing	NOUN
cjgl-2661	944	23	status	status	NOUN
cjgl-2661	944	24	for	for	ADP
cjgl-2661	944	25	the	the	DET
cjgl-2661	944	26	year.168	year.168	NOUN
cjgl-2661	944	27	new	new	PROPN
cjgl-2661	944	28	jersey	jersey	PROPN
cjgl-2661	944	29	is	be	AUX
cjgl-2661	944	30	a	a	DET
cjgl-2661	944	31	state	state	NOUN
cjgl-2661	944	32	that	that	PRON
cjgl-2661	944	33	has	have	VERB
cjgl-2661	944	34	an	an	DET
cjgl-2661	944	35	earned	earn	VERB
cjgl-2661	944	36	income	income	NOUN
cjgl-2661	944	37	tax	tax	NOUN
cjgl-2661	944	38	credit	credit	NOUN
cjgl-2661	944	39	calculated	calculate	VERB
cjgl-2661	944	40	as	as	ADP
cjgl-2661	944	41	a	a	DET
cjgl-2661	944	42	percentage	percentage	NOUN
cjgl-2661	944	43	of	of	ADP
cjgl-2661	944	44	the	the	DET
cjgl-2661	944	45	federal	federal	ADJ
cjgl-2661	944	46	credit	credit	NOUN
cjgl-2661	944	47	.	.	PUNCT
cjgl-2661	945	1	with	with	ADP
cjgl-2661	945	2	respect	respect	NOUN
cjgl-2661	945	3	to	to	ADP
cjgl-2661	945	4	this	this	DET
cjgl-2661	945	5	credit	credit	NOUN
cjgl-2661	945	6	calculation	calculation	NOUN
cjgl-2661	945	7	,	,	PUNCT
cjgl-2661	945	8	the	the	DET
cjgl-2661	945	9	instructions	instruction	NOUN
cjgl-2661	945	10	warn	warn	VERB
cjgl-2661	945	11	:	:	PUNCT
cjgl-2661	945	12	civil	civil	ADJ
cjgl-2661	945	13	union	union	NOUN
cjgl-2661	945	14	couples	couple	NOUN
cjgl-2661	945	15	.	.	PUNCT
cjgl-2661	946	1	if	if	SCONJ
cjgl-2661	946	2	you	you	PRON
cjgl-2661	946	3	are	be	AUX
cjgl-2661	946	4	filing	file	VERB
cjgl-2661	946	5	a	a	DET
cjgl-2661	946	6	joint	joint	ADJ
cjgl-2661	946	7	return	return	NOUN
cjgl-2661	946	8	for	for	ADP
cjgl-2661	946	9	new	new	PROPN
cjgl-2661	946	10	jersey	jersey	PROPN
cjgl-2661	946	11	purposes	purpose	NOUN
cjgl-2661	946	12	,	,	PUNCT
cjgl-2661	946	13	and	and	CCONJ
cjgl-2661	946	14	either	either	DET
cjgl-2661	946	15	one	one	NUM
cjgl-2661	946	16	or	or	CCONJ
cjgl-2661	946	17	both	both	PRON
cjgl-2661	946	18	of	of	ADP
cjgl-2661	946	19	you	you	PRON
cjgl-2661	946	20	are	be	AUX
cjgl-2661	946	21	eligible	eligible	ADJ
cjgl-2661	946	22	and	and	CCONJ
cjgl-2661	946	23	file	file	VERB
cjgl-2661	946	24	for	for	ADP
cjgl-2661	946	25	a	a	DET
cjgl-2661	946	26	federal	federal	ADJ
cjgl-2661	946	27	earned	earn	VERB
cjgl-2661	946	28	income	income	NOUN
cjgl-2661	946	29	credit	credit	NOUN
cjgl-2661	946	30	,	,	PUNCT
cjgl-2661	946	31	you	you	PRON
cjgl-2661	946	32	might	might	AUX
cjgl-2661	946	33	also	also	ADV
cjgl-2661	946	34	be	be	AUX
cjgl-2661	946	35	able	able	ADJ
cjgl-2661	946	36	to	to	PART
cjgl-2661	946	37	receive	receive	VERB
cjgl-2661	946	38	a	a	DET
cjgl-2661	946	39	new	new	ADJ
cjgl-2661	946	40	jersey	jersey	NOUN
cjgl-2661	946	41	earned	earn	VERB
cjgl-2661	946	42	income	income	NOUN
cjgl-2661	946	43	tax	tax	NOUN
cjgl-2661	946	44	credit	credit	NOUN
cjgl-2661	946	45	.	.	PUNCT
cjgl-2661	947	1	a	a	DET
cjgl-2661	947	2	civil	civil	ADJ
cjgl-2661	947	3	union	union	NOUN
cjgl-2661	947	4	partner	partner	NOUN
cjgl-2661	947	5	filing	file	VERB
cjgl-2661	947	6	a	a	DET
cjgl-2661	947	7	separate	separate	ADJ
cjgl-2661	947	8	return	return	NOUN
cjgl-2661	947	9	is	be	AUX
cjgl-2661	947	10	not	not	PART
cjgl-2661	947	11	eligible	eligible	ADJ
cjgl-2661	947	12	for	for	ADP
cjgl-2661	947	13	a	a	DET
cjgl-2661	947	14	new	new	ADJ
cjgl-2661	947	15	jersey	jersey	NOUN
cjgl-2661	947	16	earned	earn	VERB
cjgl-2661	947	17	income	income	NOUN
cjgl-2661	947	18	tax	tax	NOUN
cjgl-2661	947	19	credit	credit	NOUN
cjgl-2661	947	20	.	.	PUNCT
cjgl-2661	948	1	the	the	DET
cjgl-2661	948	2	only	only	ADJ
cjgl-2661	948	3	way	way	NOUN
cjgl-2661	948	4	to	to	PART
cjgl-2661	948	5	determine	determine	VERB
cjgl-2661	948	6	if	if	SCONJ
cjgl-2661	948	7	you	you	PRON
cjgl-2661	948	8	are	be	AUX
cjgl-2661	948	9	eligible	eligible	ADJ
cjgl-2661	948	10	for	for	ADP
cjgl-2661	948	11	a	a	DET
cjgl-2661	948	12	new	new	PROPN
cjgl-2661	948	13	jersey	jersey	PROPN
cjgl-2661	948	14	credit	credit	NOUN
cjgl-2661	948	15	is	be	AUX
cjgl-2661	948	16	to	to	PART
cjgl-2661	948	17	prepare	prepare	VERB
cjgl-2661	948	18	a	a	DET
cjgl-2661	948	19	federal	federal	ADJ
cjgl-2661	948	20	return	return	NOUN
cjgl-2661	948	21	as	as	SCONJ
cjgl-2661	948	22	if	if	SCONJ
cjgl-2661	948	23	you	you	PRON
cjgl-2661	948	24	were	be	AUX
cjgl-2661	948	25	married	marry	VERB
cjgl-2661	948	26	,	,	PUNCT
cjgl-2661	948	27	filing	file	VERB
cjgl-2661	948	28	jointly	jointly	ADV
cjgl-2661	948	29	and	and	CCONJ
cjgl-2661	948	30	calculate	calculate	VERB
cjgl-2661	948	31	the	the	DET
cjgl-2661	948	32	amount	amount	NOUN
cjgl-2661	948	33	of	of	ADP
cjgl-2661	948	34	the	the	DET
cjgl-2661	948	35	federal	federal	ADJ
cjgl-2661	948	36	earned	earn	VERB
cjgl-2661	948	37	income	income	NOUN
cjgl-2661	948	38	credit	credit	NOUN
cjgl-2661	948	39	,	,	PUNCT
cjgl-2661	948	40	if	if	SCONJ
cjgl-2661	948	41	any	any	PRON
cjgl-2661	948	42	,	,	PUNCT
cjgl-2661	948	43	you	you	PRON
cjgl-2661	948	44	would	would	AUX
cjgl-2661	948	45	have	have	AUX
cjgl-2661	948	46	been	be	AUX
cjgl-2661	948	47	eligible	eligible	ADJ
cjgl-2661	948	48	to	to	PART
cjgl-2661	948	49	receive	receive	VERB
cjgl-2661	948	50	on	on	ADP
cjgl-2661	948	51	a	a	DET
cjgl-2661	948	52	joint	joint	ADJ
cjgl-2661	948	53	federal	federal	ADJ
cjgl-2661	948	54	return	return	NOUN
cjgl-2661	948	55	.	.	PUNCT
cjgl-2661	949	1	once	once	SCONJ
cjgl-2661	949	2	you	you	PRON
cjgl-2661	949	3	have	have	AUX
cjgl-2661	949	4	determined	determine	VERB
cjgl-2661	949	5	the	the	DET
cjgl-2661	949	6	amount	amount	NOUN
cjgl-2661	949	7	of	of	ADP
cjgl-2661	949	8	the	the	DET
cjgl-2661	949	9	federal	federal	ADJ
cjgl-2661	949	10	credit	credit	NOUN
cjgl-2661	949	11	you	you	PRON
cjgl-2661	949	12	would	would	AUX
cjgl-2661	949	13	have	have	AUX
cjgl-2661	949	14	received	receive	VERB
cjgl-2661	949	15	as	as	ADP
cjgl-2661	949	16	joint	joint	ADJ
cjgl-2661	949	17	filers	filer	NOUN
cjgl-2661	949	18	,	,	PUNCT
cjgl-2661	949	19	http://www.state.nj.us/treasury/taxation/njiti.shtmi	http://www.state.nj.us/treasury/taxation/njiti.shtmi	PROPN
cjgl-2661	949	20	.	.	PROPN
cjgl-2661	949	21	168	168	NUM
cjgl-2661	949	22	state	state	NOUN
cjgl-2661	949	23	of	of	ADP
cjgl-2661	949	24	n.j	n.j	PROPN
cjgl-2661	949	25	.	.	PUNCT
cjgl-2661	949	26	dep't	dep't	NOUN
cjgl-2661	949	27	of	of	ADP
cjgl-2661	949	28	the	the	DET
cjgl-2661	949	29	treasury	treasury	NOUN
cjgl-2661	949	30	,	,	PUNCT
cjgl-2661	949	31	div	div	PROPN
cjgl-2661	949	32	.	.	PROPN
cjgl-2661	949	33	of	of	ADP
cjgl-2661	949	34	taxation	taxation	NOUN
cjgl-2661	949	35	,	,	PUNCT
cjgl-2661	949	36	filing	file	VERB
cjgl-2661	949	37	information-2011	information-2011	ADJ
cjgl-2661	949	38	form	form	NOUN
cjgl-2661	949	39	nj-104017	nj-104017	NOUN
cjgl-2661	949	40	-	-	PUNCT
cjgl-2661	949	41	18	18	NUM
cjgl-2661	949	42	(	(	PUNCT
cjgl-2661	949	43	2011	2011	NUM
cjgl-2661	949	44	)	)	PUNCT
cjgl-2661	949	45	,	,	PUNCT
cjgl-2661	949	46	available	available	ADJ
cjgl-2661	949	47	at	at	ADP
cjgl-2661	949	48	http://www.state.nj.us/treasury/taxation/pdf/current/i040i.pdf	http://www.state.nj.us/treasury/taxation/pdf/current/i040i.pdf	NOUN
cjgl-2661	949	49	.	.	PUNCT
cjgl-2661	950	1	7324.1	7324.1	NUM
cjgl-2661	950	2	columbia	columbia	PROPN
cjgl-2661	950	3	journal	journal	NOUN
cjgl-2661	950	4	of	of	ADP
cjgl-2661	950	5	gender	gender	NOUN
cjgl-2661	950	6	and	and	CCONJ
cjgl-2661	950	7	law	law	NOUN
cjgl-2661	950	8	you	you	PRON
cjgl-2661	950	9	must	must	AUX
cjgl-2661	950	10	use	use	VERB
cjgl-2661	950	11	that	that	DET
cjgl-2661	950	12	amount	amount	NOUN
cjgl-2661	950	13	on	on	ADP
cjgl-2661	950	14	worksheet	worksheet	NOUN
cjgl-2661	950	15	g	g	PROPN
cjgl-2661	950	16	to	to	PART
cjgl-2661	950	17	calculate	calculate	VERB
cjgl-2661	950	18	your	your	PRON
cjgl-2661	950	19	new	new	PROPN
cjgl-2661	950	20	jersey	jersey	PROPN
cjgl-2661	950	21	credit	credit	NOUN
cjgl-2661	950	22	.	.	PUNCT
cjgl-2661	951	1	be	be	AUX
cjgl-2661	951	2	sure	sure	ADJ
cjgl-2661	951	3	to	to	PART
cjgl-2661	951	4	fill	fill	VERB
cjgl-2661	951	5	in	in	ADP
cjgl-2661	951	6	only	only	ADV
cjgl-2661	951	7	the	the	DET
cjgl-2661	951	8	second	second	ADJ
cjgl-2661	951	9	oval	oval	NOUN
cjgl-2661	951	10	below	below	ADP
cjgl-2661	951	11	line	line	NOUN
cjgl-2661	951	12	50	50	NUM
cjgl-2661	951	13	indicating	indicate	VERB
cjgl-2661	951	14	you	you	PRON
cjgl-2661	951	15	are	be	AUX
cjgl-2661	951	16	a	a	DET
cjgl-2661	951	17	civil	civil	ADJ
cjgl-2661	951	18	union	union	NOUN
cjgl-2661	951	19	couple	couple	NOUN
cjgl-2661	951	20	.	.	PUNCT
cjgl-2661	952	1	you	you	PRON
cjgl-2661	952	2	may	may	AUX
cjgl-2661	952	3	be	be	AUX
cjgl-2661	952	4	asked	ask	VERB
cjgl-2661	952	5	to	to	PART
cjgl-2661	952	6	provide	provide	VERB
cjgl-2661	952	7	documentation	documentation	NOUN
cjgl-2661	952	8	to	to	PART
cjgl-2661	952	9	substantiate	substantiate	VERB
cjgl-2661	952	10	your	your	PRON
cjgl-2661	952	11	calculation	calculation	NOUN
cjgl-2661	952	12	of	of	ADP
cjgl-2661	952	13	the	the	DET
cjgl-2661	952	14	federal	federal	ADJ
cjgl-2661	952	15	earned	earn	VERB
cjgl-2661	952	16	income	income	NOUN
cjgl-2661	952	17	credit	credit	NOUN
cjgl-2661	952	18	you	you	PRON
cjgl-2661	952	19	would	would	AUX
cjgl-2661	952	20	have	have	AUX
cjgl-2661	952	21	been	be	AUX
cjgl-2661	952	22	eligible	eligible	ADJ
cjgl-2661	952	23	to	to	PART
cjgl-2661	952	24	receive	receive	VERB
cjgl-2661	952	25	if	if	SCONJ
cjgl-2661	952	26	you	you	PRON
cjgl-2661	952	27	had	have	AUX
cjgl-2661	952	28	filed	file	VERB
cjgl-2661	952	29	ajoint	ajoint	ADJ
cjgl-2661	952	30	federal	federal	ADJ
cjgl-2661	952	31	return	return	NOUN
cjgl-2661	952	32	.	.	PUNCT
cjgl-2661	952	33	'	'	PUNCT
cjgl-2661	953	1	69	69	NUM
cjgl-2661	953	2	further	far	ADV
cjgl-2661	953	3	,	,	PUNCT
cjgl-2661	953	4	new	new	PROPN
cjgl-2661	953	5	jersey	jersey	PROPN
cjgl-2661	953	6	does	do	AUX
cjgl-2661	953	7	not	not	PART
cjgl-2661	953	8	ordinarily	ordinarily	ADV
cjgl-2661	953	9	require	require	VERB
cjgl-2661	953	10	that	that	SCONJ
cjgl-2661	953	11	a	a	DET
cjgl-2661	953	12	copy	copy	NOUN
cjgl-2661	953	13	of	of	ADP
cjgl-2661	953	14	the	the	DET
cjgl-2661	953	15	federal	federal	ADJ
cjgl-2661	953	16	return	return	NOUN
cjgl-2661	953	17	be	be	AUX
cjgl-2661	953	18	attached	attach	VERB
cjgl-2661	953	19	to	to	ADP
cjgl-2661	953	20	the	the	DET
cjgl-2661	953	21	new	new	PROPN
cjgl-2661	953	22	jersey	jersey	PROPN
cjgl-2661	953	23	return	return	NOUN
cjgl-2661	953	24	,	,	PUNCT
cjgl-2661	953	25	and	and	CCONJ
cjgl-2661	953	26	,	,	PUNCT
cjgl-2661	953	27	as	as	SCONJ
cjgl-2661	953	28	is	be	AUX
cjgl-2661	953	29	clear	clear	ADJ
cjgl-2661	953	30	from	from	ADP
cjgl-2661	953	31	the	the	DET
cjgl-2661	953	32	above	above	NOUN
cjgl-2661	953	33	,	,	PUNCT
cjgl-2661	953	34	no	no	DET
cjgl-2661	953	35	pro	pro	X
cjgl-2661	953	36	forma	forma	NOUN
cjgl-2661	953	37	joint	joint	ADJ
cjgl-2661	953	38	federal	federal	ADJ
cjgl-2661	953	39	return	return	NOUN
cjgl-2661	953	40	need	need	NOUN
cjgl-2661	953	41	be	be	AUX
cjgl-2661	953	42	attached	attach	VERB
cjgl-2661	953	43	,	,	PUNCT
cjgl-2661	953	44	even	even	ADV
cjgl-2661	953	45	where	where	SCONJ
cjgl-2661	953	46	an	an	DET
cjgl-2661	953	47	earned	earn	VERB
cjgl-2661	953	48	income	income	NOUN
cjgl-2661	953	49	tax	tax	NOUN
cjgl-2661	953	50	credit	credit	NOUN
cjgl-2661	953	51	is	be	AUX
cjgl-2661	953	52	claimed	claim	VERB
cjgl-2661	953	53	by	by	ADP
cjgl-2661	953	54	a	a	DET
cjgl-2661	953	55	civil	civil	ADJ
cjgl-2661	953	56	union	union	NOUN
cjgl-2661	953	57	couple.7	couple.7	NOUN
cjgl-2661	953	58	0	0	NUM
cjgl-2661	953	59	new	new	PROPN
cjgl-2661	953	60	jersey	jersey	PROPN
cjgl-2661	953	61	has	have	VERB
cjgl-2661	953	62	an	an	DET
cjgl-2661	953	63	unusual	unusual	ADJ
cjgl-2661	953	64	alternative	alternative	ADJ
cjgl-2661	953	65	way	way	NOUN
cjgl-2661	953	66	to	to	PART
cjgl-2661	953	67	get	get	VERB
cjgl-2661	953	68	an	an	DET
cjgl-2661	953	69	extension	extension	NOUN
cjgl-2661	953	70	to	to	PART
cjgl-2661	953	71	file	file	VERB
cjgl-2661	953	72	the	the	DET
cjgl-2661	953	73	state	state	NOUN
cjgl-2661	953	74	tax	tax	NOUN
cjgl-2661	953	75	return	return	NOUN
cjgl-2661	953	76	:	:	PUNCT
cjgl-2661	953	77	instead	instead	ADV
cjgl-2661	953	78	of	of	ADP
cjgl-2661	953	79	requesting	request	VERB
cjgl-2661	953	80	an	an	DET
cjgl-2661	953	81	extension	extension	NOUN
cjgl-2661	953	82	by	by	ADP
cjgl-2661	953	83	filing	file	VERB
cjgl-2661	953	84	with	with	ADP
cjgl-2661	953	85	the	the	DET
cjgl-2661	953	86	division	division	NOUN
cjgl-2661	953	87	a	a	DET
cjgl-2661	953	88	form	form	NOUN
cjgl-2661	953	89	nj-630	nj-630	PROPN
cjgl-2661	953	90	,	,	PUNCT
cjgl-2661	953	91	one	one	PRON
cjgl-2661	953	92	can	can	AUX
cjgl-2661	953	93	attach	attach	VERB
cjgl-2661	953	94	a	a	DET
cjgl-2661	953	95	copy	copy	NOUN
cjgl-2661	953	96	of	of	ADP
cjgl-2661	953	97	the	the	DET
cjgl-2661	953	98	federal	federal	ADJ
cjgl-2661	953	99	extension	extension	NOUN
cjgl-2661	953	100	request	request	NOUN
cjgl-2661	953	101	to	to	ADP
cjgl-2661	953	102	the	the	DET
cjgl-2661	953	103	new	new	PROPN
cjgl-2661	953	104	jersey	jersey	PROPN
cjgl-2661	953	105	return	return	NOUN
cjgl-2661	953	106	when	when	SCONJ
cjgl-2661	953	107	it	it	PRON
cjgl-2661	953	108	is	be	AUX
cjgl-2661	953	109	filed	file	VERB
cjgl-2661	953	110	.	.	PUNCT
cjgl-2661	954	1	because	because	SCONJ
cjgl-2661	954	2	there	there	PRON
cjgl-2661	954	3	would	would	AUX
cjgl-2661	954	4	be	be	AUX
cjgl-2661	954	5	two	two	NUM
cjgl-2661	954	6	federal	federal	ADJ
cjgl-2661	954	7	tax	tax	NOUN
cjgl-2661	954	8	returns	return	NOUN
cjgl-2661	954	9	filed	file	VERB
cjgl-2661	954	10	by	by	ADP
cjgl-2661	954	11	same	same	ADJ
cjgl-2661	954	12	-	-	PUNCT
cjgl-2661	954	13	sex	sex	NOUN
cjgl-2661	954	14	couples	couple	NOUN
cjgl-2661	954	15	,	,	PUNCT
cjgl-2661	954	16	the	the	DET
cjgl-2661	954	17	new	new	PROPN
cjgl-2661	954	18	jersey	jersey	PROPN
cjgl-2661	954	19	instructions	instruction	NOUN
cjgl-2661	954	20	warn	warn	VERB
cjgl-2661	954	21	taxpayers	taxpayer	NOUN
cjgl-2661	954	22	in	in	ADP
cjgl-2661	954	23	civil	civil	ADJ
cjgl-2661	954	24	unions	union	NOUN
cjgl-2661	954	25	that	that	PRON
cjgl-2661	954	26	,	,	PUNCT
cjgl-2661	954	27	if	if	SCONJ
cjgl-2661	954	28	they	they	PRON
cjgl-2661	954	29	are	be	AUX
cjgl-2661	954	30	going	go	VERB
cjgl-2661	954	31	to	to	PART
cjgl-2661	954	32	use	use	VERB
cjgl-2661	954	33	this	this	DET
cjgl-2661	954	34	alternative	alternative	ADJ
cjgl-2661	954	35	way	way	NOUN
cjgl-2661	954	36	to	to	ADP
cjgl-2661	954	37	getting	get	VERB
cjgl-2661	954	38	an	an	DET
cjgl-2661	954	39	extension	extension	NOUN
cjgl-2661	954	40	for	for	ADP
cjgl-2661	954	41	filing	file	VERB
cjgl-2661	954	42	their	their	PRON
cjgl-2661	954	43	new	new	ADJ
cjgl-2661	954	44	jersey	jersey	PROPN
cjgl-2661	954	45	taxes	taxis	NOUN
cjgl-2661	954	46	,	,	PUNCT
cjgl-2661	954	47	when	when	SCONJ
cjgl-2661	954	48	filing	file	VERB
cjgl-2661	954	49	a	a	DET
cjgl-2661	954	50	joint	joint	ADJ
cjgl-2661	954	51	new	new	PROPN
cjgl-2661	954	52	jersey	jersey	PROPN
cjgl-2661	954	53	return	return	NOUN
cjgl-2661	954	54	,	,	PUNCT
cjgl-2661	954	55	they	they	PRON
cjgl-2661	954	56	should	should	AUX
cjgl-2661	954	57	"	"	PUNCT
cjgl-2661	954	58	provide	provide	VERB
cjgl-2661	954	59	copies	copy	NOUN
cjgl-2661	954	60	of	of	ADP
cjgl-2661	954	61	the	the	DET
cjgl-2661	954	62	federal	federal	ADJ
cjgl-2661	954	63	extension	extension	NOUN
cjgl-2661	954	64	application	application	NOUN
cjgl-2661	954	65	(	(	PUNCT
cjgl-2661	954	66	or	or	CCONJ
cjgl-2661	954	67	confirmation	confirmation	NOUN
cjgl-2661	954	68	number	number	NOUN
cjgl-2661	954	69	)	)	PUNCT
cjgl-2661	954	70	for	for	ADP
cjgl-2661	954	71	both	both	DET
cjgl-2661	954	72	partners	partner	NOUN
cjgl-2661	954	73	.	.	PUNCT
cjgl-2661	955	1	"	"	PUNCT
cjgl-2661	955	2	"	"	PUNCT
cjgl-2661	955	3	'	'	PUNCT
cjgl-2661	955	4	b.	b.	PROPN
cjgl-2661	955	5	oregon	oregon	PROPN
cjgl-2661	955	6	effective	effective	ADJ
cjgl-2661	955	7	for	for	ADP
cjgl-2661	955	8	2008	2008	NUM
cjgl-2661	955	9	,	,	PUNCT
cjgl-2661	955	10	oregon	oregon	PROPN
cjgl-2661	955	11	adopted	adopt	VERB
cjgl-2661	955	12	same	same	ADJ
cjgl-2661	955	13	-	-	PUNCT
cjgl-2661	955	14	sex	sex	NOUN
cjgl-2661	955	15	domestic	domestic	ADJ
cjgl-2661	955	16	partnerships	partnership	NOUN
cjgl-2661	955	17	giving	give	VERB
cjgl-2661	955	18	substantially	substantially	ADV
cjgl-2661	955	19	the	the	DET
cjgl-2661	955	20	same	same	ADJ
cjgl-2661	955	21	rights	right	NOUN
cjgl-2661	955	22	as	as	ADP
cjgl-2661	955	23	marriage	marriage	NOUN
cjgl-2661	955	24	.	.	PUNCT
cjgl-2661	956	1	'72	'72	NUM
cjgl-2661	956	2	with	with	ADP
cjgl-2661	956	3	respect	respect	NOUN
cjgl-2661	956	4	to	to	ADP
cjgl-2661	956	5	oregon	oregon	PROPN
cjgl-2661	956	6	taxes	taxis	NOUN
cjgl-2661	956	7	,	,	PUNCT
cjgl-2661	956	8	oregon	oregon	PROPN
cjgl-2661	956	9	law	law	PROPN
cjgl-2661	956	10	provides	provide	VERB
cjgl-2661	956	11	:	:	PUNCT
cjgl-2661	956	12	for	for	ADP
cjgl-2661	956	13	purposes	purpose	NOUN
cjgl-2661	956	14	of	of	ADP
cjgl-2661	956	15	administering	administer	VERB
cjgl-2661	956	16	oregon	oregon	PROPN
cjgl-2661	956	17	tax	tax	NOUN
cjgl-2661	956	18	laws	law	NOUN
cjgl-2661	956	19	,	,	PUNCT
cjgl-2661	956	20	partners	partner	NOUN
cjgl-2661	956	21	in	in	ADP
cjgl-2661	956	22	a	a	DET
cjgl-2661	956	23	domestic	domestic	ADJ
cjgl-2661	956	24	partnership	partnership	NOUN
cjgl-2661	956	25	,	,	PUNCT
cjgl-2661	956	26	surviving	survive	VERB
cjgl-2661	956	27	partners	partner	NOUN
cjgl-2661	956	28	in	in	ADP
cjgl-2661	956	29	a	a	DET
cjgl-2661	956	30	domestic	domestic	ADJ
cjgl-2661	956	31	partnership	partnership	NOUN
cjgl-2661	956	32	and	and	CCONJ
cjgl-2661	956	33	the	the	DET
cjgl-2661	956	34	children	child	NOUN
cjgl-2661	956	35	of	of	ADP
cjgl-2661	956	36	partners	partner	NOUN
cjgl-2661	956	37	in	in	ADP
cjgl-2661	956	38	a	a	DET
cjgl-2661	956	39	domestic	domestic	ADJ
cjgl-2661	956	40	partnership	partnership	NOUN
cjgl-2661	956	41	have	have	VERB
cjgl-2661	956	42	the	the	DET
cjgl-2661	956	43	same	same	ADJ
cjgl-2661	956	44	privileges	privilege	NOUN
cjgl-2661	956	45	,	,	PUNCT
cjgl-2661	956	46	immunities	immunity	NOUN
cjgl-2661	956	47	,	,	PUNCT
cjgl-2661	956	48	rights	right	NOUN
cjgl-2661	956	49	,	,	PUNCT
cjgl-2661	956	50	benefits	benefit	NOUN
cjgl-2661	956	51	and	and	CCONJ
cjgl-2661	956	52	responsibilities	responsibility	NOUN
cjgl-2661	956	53	as	as	SCONJ
cjgl-2661	956	54	are	be	AUX
cjgl-2661	956	55	granted	grant	VERB
cjgl-2661	956	56	to	to	ADP
cjgl-2661	956	57	or	or	CCONJ
cjgl-2661	956	58	imposed	impose	VERB
cjgl-2661	956	59	on	on	ADP
cjgl-2661	956	60	spouses	spouse	NOUN
cjgl-2661	956	61	in	in	ADP
cjgl-2661	956	62	a	a	DET
cjgl-2661	956	63	marriage	marriage	NOUN
cjgl-2661	956	64	,	,	PUNCT
cjgl-2661	956	65	surviving	survive	VERB
cjgl-2661	956	66	spouses	spouse	NOUN
cjgl-2661	956	67	and	and	CCONJ
cjgl-2661	956	68	their	their	PRON
cjgl-2661	956	69	children	child	NOUN
cjgl-2661	956	70	.	.	PUNCT
cjgl-2661	957	1	"	"	PUNCT
cjgl-2661	957	2	'	'	PUNCT
cjgl-2661	957	3	169	169	NUM
cjgl-2661	957	4	i	i	PROPN
cjgl-2661	957	5	d.	d.	NOUN
cjgl-2661	957	6	at	at	ADP
cjgl-2661	957	7	40	40	NUM
cjgl-2661	957	8	-	-	SYM
cjgl-2661	957	9	41	41	NUM
cjgl-2661	957	10	.	.	PUNCT
cjgl-2661	957	11	170	170	NUM
cjgl-2661	958	1	i	i	PRON
cjgl-2661	958	2	d.	d.	PROPN
cjgl-2661	958	3	at	at	ADP
cjgl-2661	958	4	48	48	NUM
cjgl-2661	958	5	.	.	PUNCT
cjgl-2661	959	1	171	171	NUM
cjgl-2661	960	1	i	i	PRON
cjgl-2661	960	2	d.	d.	PROPN
cjgl-2661	960	3	at	at	ADP
cjgl-2661	960	4	12	12	NUM
cjgl-2661	960	5	.	.	PUNCT
cjgl-2661	961	1	172	172	NUM
cjgl-2661	961	2	2007	2007	NUM
cjgl-2661	961	3	or	or	CCONJ
cjgl-2661	961	4	.	.	PUNCT
cjgl-2661	962	1	laws	law	NOUN
cjgl-2661	962	2	99	99	NUM
cjgl-2661	962	3	,	,	PUNCT
cjgl-2661	962	4	§	§	PROPN
cjgl-2661	962	5	§	§	PROPN
cjgl-2661	962	6	3	3	NUM
cjgl-2661	962	7	,	,	PUNCT
cjgl-2661	962	8	9	9	NUM
cjgl-2661	962	9	(	(	PUNCT
cjgl-2661	962	10	2007	2007	NUM
cjgl-2661	962	11	)	)	PUNCT
cjgl-2661	962	12	(	(	PUNCT
cjgl-2661	962	13	adding	add	VERB
cjgl-2661	962	14	or	or	CCONJ
cjgl-2661	962	15	.	.	PUNCT
cjgl-2661	962	16	rev	rev	PROPN
cjgl-2661	962	17	.	.	PROPN
cjgl-2661	962	18	stat	stat	PROPN
cjgl-2661	962	19	.	.	PUNCT
cjgl-2661	963	1	§	§	PROPN
cjgl-2661	963	2	§	§	PROPN
cjgl-2661	963	3	106.310(1	106.310(1	NUM
cjgl-2661	963	4	)	)	PUNCT
cjgl-2661	963	5	(	(	PUNCT
cjgl-2661	963	6	2009	2009	NUM
cjgl-2661	963	7	)	)	PUNCT
cjgl-2661	963	8	,	,	PUNCT
cjgl-2661	963	9	106.340	106.340	NUM
cjgl-2661	963	10	(	(	PUNCT
cjgl-2661	963	11	2008	2008	NUM
cjgl-2661	963	12	)	)	PUNCT
cjgl-2661	963	13	)	)	PUNCT
cjgl-2661	963	14	.	.	PUNCT
cjgl-2661	964	1	173	173	NUM
cjgl-2661	964	2	or	or	CCONJ
cjgl-2661	964	3	.	.	PUNCT
cjgl-2661	965	1	rev	rev	PROPN
cjgl-2661	965	2	.	.	PROPN
cjgl-2661	965	3	stat	stat	PROPN
cjgl-2661	965	4	.	.	PUNCT
cjgl-2661	966	1	§	§	PROPN
cjgl-2661	966	2	106.340(8	106.340(8	NUM
cjgl-2661	966	3	)	)	PUNCT
cjgl-2661	966	4	(	(	PUNCT
cjgl-2661	966	5	2008	2008	NUM
cjgl-2661	966	6	)	)	PUNCT
cjgl-2661	966	7	.	.	PUNCT
cjgl-2661	967	1	74	74	NUM
cjgl-2661	967	2	24.1	24.1	NUM
cjgl-2661	967	3	columbia	columbia	PROPN
cjgl-2661	967	4	journal	journal	NOUN
cjgl-2661	967	5	of	of	ADP
cjgl-2661	967	6	gender	gender	NOUN
cjgl-2661	967	7	and	and	CCONJ
cjgl-2661	967	8	law	law	NOUN
cjgl-2661	967	9	the	the	DET
cjgl-2661	967	10	oregon	oregon	PROPN
cjgl-2661	967	11	department	department	PROPN
cjgl-2661	967	12	of	of	ADP
cjgl-2661	967	13	revenue	revenue	NOUN
cjgl-2661	967	14	has	have	AUX
cjgl-2661	967	15	stated	state	VERB
cjgl-2661	967	16	,	,	PUNCT
cjgl-2661	967	17	"	"	PUNCT
cjgl-2661	967	18	oregon	oregon	PROPN
cjgl-2661	967	19	does	do	AUX
cjgl-2661	967	20	not	not	PART
cjgl-2661	967	21	recognize	recognize	VERB
cjgl-2661	967	22	civil	civil	ADJ
cjgl-2661	967	23	unions	union	NOUN
cjgl-2661	967	24	,	,	PUNCT
cjgl-2661	967	25	domestic	domestic	ADJ
cjgl-2661	967	26	partnerships	partnership	NOUN
cjgl-2661	967	27	,	,	PUNCT
cjgl-2661	967	28	or	or	CCONJ
cjgl-2661	967	29	same	same	ADJ
cjgl-2661	967	30	-	-	PUNCT
cjgl-2661	967	31	sex	sex	NOUN
cjgl-2661	967	32	marriages	marriage	NOUN
cjgl-2661	967	33	certified	certify	VERB
cjgl-2661	967	34	in	in	ADP
cjgl-2661	967	35	other	other	ADJ
cjgl-2661	967	36	states	state	NOUN
cjgl-2661	967	37	.	.	PUNCT
cjgl-2661	967	38	"	"	PUNCT
cjgl-2661	968	1	74	74	NUM
cjgl-2661	968	2	oregon	oregon	PROPN
cjgl-2661	968	3	requires	require	VERB
cjgl-2661	968	4	extreme	extreme	ADJ
cjgl-2661	968	5	conformity	conformity	NOUN
cjgl-2661	968	6	in	in	ADP
cjgl-2661	968	7	filing	file	VERB
cjgl-2661	968	8	status	status	NOUN
cjgl-2661	968	9	between	between	ADP
cjgl-2661	968	10	federal	federal	ADJ
cjgl-2661	968	11	and	and	CCONJ
cjgl-2661	968	12	oregon	oregon	PROPN
cjgl-2661	968	13	income	income	NOUN
cjgl-2661	968	14	tax	tax	NOUN
cjgl-2661	968	15	returns	return	NOUN
cjgl-2661	968	16	.	.	PUNCT
cjgl-2661	969	1	its	its	PRON
cjgl-2661	969	2	law	law	NOUN
cjgl-2661	969	3	provides	provide	VERB
cjgl-2661	969	4	that	that	SCONJ
cjgl-2661	969	5	if	if	SCONJ
cjgl-2661	969	6	a	a	DET
cjgl-2661	969	7	married	married	ADJ
cjgl-2661	969	8	couple	couple	NOUN
cjgl-2661	969	9	files	file	VERB
cjgl-2661	969	10	a	a	DET
cjgl-2661	969	11	joint	joint	ADJ
cjgl-2661	969	12	federal	federal	ADJ
cjgl-2661	969	13	return	return	NOUN
cjgl-2661	969	14	,	,	PUNCT
cjgl-2661	969	15	it	it	PRON
cjgl-2661	969	16	"	"	PUNCT
cjgl-2661	969	17	shall	shall	AUX
cjgl-2661	969	18	"	"	PUNCT
cjgl-2661	969	19	file	file	VERB
cjgl-2661	969	20	a	a	DET
cjgl-2661	969	21	joint	joint	ADJ
cjgl-2661	969	22	oregon	oregon	PROPN
cjgl-2661	969	23	return	return	NOUN
cjgl-2661	969	24	.	.	PUNCT
cjgl-2661	970	1	"	"	PUNCT
cjgl-2661	970	2	'	'	PUNCT
cjgl-2661	970	3	further	far	ADV
cjgl-2661	970	4	,	,	PUNCT
cjgl-2661	970	5	"	"	PUNCT
cjgl-2661	970	6	[	[	X
cjgl-2661	970	7	i]f	i]f	ADP
cjgl-2661	970	8	the	the	DET
cjgl-2661	970	9	federal	federal	ADJ
cjgl-2661	970	10	income	income	NOUN
cjgl-2661	970	11	tax	tax	NOUN
cjgl-2661	970	12	liability	liability	NOUN
cjgl-2661	970	13	of	of	ADP
cjgl-2661	970	14	either	either	DET
cjgl-2661	970	15	spouse	spouse	NOUN
cjgl-2661	970	16	is	be	AUX
cjgl-2661	970	17	determined	determine	VERB
cjgl-2661	970	18	on	on	ADP
cjgl-2661	970	19	a	a	DET
cjgl-2661	970	20	separate	separate	ADJ
cjgl-2661	970	21	federal	federal	ADJ
cjgl-2661	970	22	return	return	NOUN
cjgl-2661	970	23	,	,	PUNCT
cjgl-2661	970	24	their	their	PRON
cjgl-2661	970	25	income	income	NOUN
cjgl-2661	970	26	tax	tax	NOUN
cjgl-2661	970	27	liabilities	liability	NOUN
cjgl-2661	970	28	under	under	ADP
cjgl-2661	970	29	this	this	DET
cjgl-2661	970	30	chapter	chapter	NOUN
cjgl-2661	970	31	shall	shall	AUX
cjgl-2661	970	32	be	be	AUX
cjgl-2661	970	33	determined	determine	VERB
cjgl-2661	970	34	on	on	ADP
cjgl-2661	970	35	separate	separate	ADJ
cjgl-2661	970	36	returns	return	NOUN
cjgl-2661	970	37	.	.	PUNCT
cjgl-2661	971	1	"	"	PUNCT
cjgl-2661	971	2	'	'	PUNCT
cjgl-2661	971	3	76	76	NUM
cjgl-2661	971	4	like	like	ADP
cjgl-2661	971	5	iowa	iowa	PROPN
cjgl-2661	971	6	,	,	PUNCT
cjgl-2661	971	7	oregon	oregon	PROPN
cjgl-2661	971	8	is	be	AUX
cjgl-2661	971	9	one	one	NUM
cjgl-2661	971	10	of	of	ADP
cjgl-2661	971	11	the	the	DET
cjgl-2661	971	12	few	few	ADJ
cjgl-2661	971	13	states	state	NOUN
cjgl-2661	971	14	that	that	PRON
cjgl-2661	971	15	allows	allow	VERB
cjgl-2661	971	16	a	a	DET
cjgl-2661	971	17	deduction	deduction	NOUN
cjgl-2661	971	18	in	in	ADP
cjgl-2661	971	19	computing	compute	VERB
cjgl-2661	971	20	its	its	PRON
cjgl-2661	971	21	income	income	NOUN
cjgl-2661	971	22	taxes	taxis	NOUN
cjgl-2661	971	23	for	for	ADP
cjgl-2661	971	24	federal	federal	ADJ
cjgl-2661	971	25	income	income	NOUN
cjgl-2661	971	26	taxes	taxis	NOUN
cjgl-2661	971	27	accrued	accrue	VERB
cjgl-2661	971	28	.	.	PUNCT
cjgl-2661	971	29	'77	'77	NUM
cjgl-2661	971	30	as	as	ADP
cjgl-2661	971	31	a	a	DET
cjgl-2661	971	32	result	result	NOUN
cjgl-2661	971	33	,	,	PUNCT
cjgl-2661	971	34	the	the	DET
cjgl-2661	971	35	department	department	NOUN
cjgl-2661	971	36	of	of	ADP
cjgl-2661	971	37	revenue	revenue	NOUN
cjgl-2661	971	38	requires	require	VERB
cjgl-2661	971	39	that	that	SCONJ
cjgl-2661	971	40	all	all	DET
cjgl-2661	971	41	oregon	oregon	PROPN
cjgl-2661	971	42	form	form	VERB
cjgl-2661	971	43	40	40	NUM
cjgl-2661	971	44	income	income	NOUN
cjgl-2661	971	45	tax	tax	NOUN
cjgl-2661	971	46	returns	return	NOUN
cjgl-2661	971	47	be	be	AUX
cjgl-2661	971	48	accompanied	accompany	VERB
cjgl-2661	971	49	by	by	ADP
cjgl-2661	971	50	a	a	DET
cjgl-2661	971	51	front	front	ADJ
cjgl-2661	971	52	and	and	CCONJ
cjgl-2661	971	53	back	back	ADJ
cjgl-2661	971	54	copy	copy	NOUN
cjgl-2661	971	55	of	of	ADP
cjgl-2661	971	56	the	the	DET
cjgl-2661	971	57	federal	federal	ADJ
cjgl-2661	971	58	form	form	NOUN
cjgl-2661	971	59	1040.178	1040.178	NUM
cjgl-2661	971	60	the	the	DET
cjgl-2661	971	61	department	department	NOUN
cjgl-2661	971	62	of	of	ADP
cjgl-2661	971	63	revenue	revenue	NOUN
cjgl-2661	971	64	requires	require	VERB
cjgl-2661	971	65	that	that	SCONJ
cjgl-2661	971	66	all	all	DET
cjgl-2661	971	67	registered	register	VERB
cjgl-2661	971	68	domestic	domestic	ADJ
cjgl-2661	971	69	partners	partner	NOUN
cjgl-2661	971	70	file	file	VERB
cjgl-2661	971	71	their	their	PRON
cjgl-2661	971	72	forms	form	NOUN
cjgl-2661	971	73	40	40	NUM
cjgl-2661	971	74	either	either	CCONJ
cjgl-2661	971	75	as	as	ADP
cjgl-2661	971	76	"	"	PUNCT
cjgl-2661	971	77	registered	register	VERB
cjgl-2661	971	78	domestic	domestic	ADJ
cjgl-2661	971	79	partners	partner	NOUN
cjgl-2661	971	80	filing	file	VERB
cjgl-2661	971	81	jointly	jointly	ADV
cjgl-2661	971	82	"	"	PUNCT
cjgl-2661	971	83	or	or	CCONJ
cjgl-2661	971	84	"	"	PUNCT
cjgl-2661	971	85	registered	register	VERB
cjgl-2661	971	86	domestic	domestic	ADJ
cjgl-2661	971	87	partners	partner	NOUN
cjgl-2661	971	88	filing	file	VERB
cjgl-2661	971	89	separately	separately	ADV
cjgl-2661	971	90	,	,	PUNCT
cjgl-2661	971	91	"	"	PUNCT
cjgl-2661	971	92	'	'	PUNCT
cjgl-2661	971	93	9	9	NUM
cjgl-2661	971	94	and	and	CCONJ
cjgl-2661	971	95	there	there	PRON
cjgl-2661	971	96	are	be	VERB
cjgl-2661	971	97	boxes	box	NOUN
cjgl-2661	971	98	on	on	ADP
cjgl-2661	971	99	the	the	DET
cjgl-2661	971	100	oregon	oregon	PROPN
cjgl-2661	971	101	form	form	NOUN
cjgl-2661	971	102	40	40	NUM
cjgl-2661	971	103	listing	list	VERB
cjgl-2661	971	104	these	these	DET
cjgl-2661	971	105	statuses	status	NOUN
cjgl-2661	971	106	next	next	ADV
cjgl-2661	971	107	to	to	ADP
cjgl-2661	971	108	,	,	PUNCT
cjgl-2661	971	109	but	but	CCONJ
cjgl-2661	971	110	apart	apart	ADV
cjgl-2661	971	111	from	from	ADP
cjgl-2661	971	112	,	,	PUNCT
cjgl-2661	971	113	"	"	PUNCT
cjgl-2661	971	114	married	married	ADJ
cjgl-2661	971	115	filing	filing	NOUN
cjgl-2661	971	116	jointly	jointly	ADV
cjgl-2661	971	117	"	"	PUNCT
cjgl-2661	971	118	and	and	CCONJ
cjgl-2661	971	119	"	"	PUNCT
cjgl-2661	971	120	married	married	ADJ
cjgl-2661	971	121	filing	filing	NOUN
cjgl-2661	971	122	separately	separately	ADV
cjgl-2661	971	123	.	.	PUNCT
cjgl-2661	971	124	"	"	PUNCT
cjgl-2661	972	1	while	while	SCONJ
cjgl-2661	972	2	some	some	DET
cjgl-2661	972	3	guidance	guidance	NOUN
cjgl-2661	972	4	for	for	ADP
cjgl-2661	972	5	oregon	oregon	PROPN
cjgl-2661	972	6	registered	register	VERB
cjgl-2661	972	7	domestic	domestic	ADJ
cjgl-2661	972	8	partners	partner	NOUN
cjgl-2661	972	9	can	can	AUX
cjgl-2661	972	10	be	be	AUX
cjgl-2661	972	11	found	find	VERB
cjgl-2661	972	12	in	in	ADP
cjgl-2661	972	13	the	the	DET
cjgl-2661	972	14	instructions	instruction	NOUN
cjgl-2661	972	15	to	to	ADP
cjgl-2661	972	16	the	the	DET
cjgl-2661	972	17	form	form	NOUN
cjgl-2661	972	18	40	40	NUM
cjgl-2661	972	19	,	,	PUNCT
cjgl-2661	972	20	the	the	DET
cjgl-2661	972	21	majority	majority	NOUN
cjgl-2661	972	22	of	of	ADP
cjgl-2661	972	23	such	such	ADJ
cjgl-2661	972	24	guidance	guidance	NOUN
cjgl-2661	972	25	is	be	AUX
cjgl-2661	972	26	to	to	PART
cjgl-2661	972	27	be	be	AUX
cjgl-2661	972	28	found	find	VERB
cjgl-2661	972	29	on	on	ADP
cjgl-2661	972	30	a	a	DET
cjgl-2661	972	31	department	department	NOUN
cjgl-2661	972	32	website	website	NOUN
cjgl-2661	972	33	page	page	NOUN
cjgl-2661	972	34	entitled	entitle	VERB
cjgl-2661	972	35	"	"	PUNCT
cjgl-2661	972	36	registered	register	VERB
cjgl-2661	972	37	domestic	domestic	ADJ
cjgl-2661	972	38	partners	partner	NOUN
cjgl-2661	972	39	in	in	ADP
cjgl-2661	972	40	oregon	oregon	PROPN
cjgl-2661	972	41	.	.	PUNCT
cjgl-2661	973	1	"s	"s	NOUN
cjgl-2661	973	2	0	0	PUNCT
cjgl-2661	974	1	since	since	SCONJ
cjgl-2661	974	2	oregon	oregon	PROPN
cjgl-2661	974	3	is	be	AUX
cjgl-2661	974	4	unlike	unlike	ADP
cjgl-2661	974	5	most	most	ADJ
cjgl-2661	974	6	states	state	NOUN
cjgl-2661	974	7	in	in	ADP
cjgl-2661	974	8	requiring	require	VERB
cjgl-2661	974	9	all	all	PRON
cjgl-2661	974	10	of	of	ADP
cjgl-2661	974	11	its	its	PRON
cjgl-2661	974	12	taxpayers	taxpayer	NOUN
cjgl-2661	974	13	to	to	PART
cjgl-2661	974	14	attach	attach	VERB
cjgl-2661	974	15	their	their	PRON
cjgl-2661	974	16	federal	federal	ADJ
cjgl-2661	974	17	forms	form	NOUN
cjgl-2661	974	18	1040	1040	NUM
cjgl-2661	974	19	(	(	PUNCT
cjgl-2661	974	20	probably	probably	ADV
cjgl-2661	974	21	in	in	ADP
cjgl-2661	974	22	part	part	NOUN
cjgl-2661	974	23	to	to	PART
cjgl-2661	974	24	check	check	VERB
cjgl-2661	974	25	on	on	ADP
cjgl-2661	974	26	the	the	DET
cjgl-2661	974	27	federal	federal	ADJ
cjgl-2661	974	28	tax	tax	NOUN
cjgl-2661	974	29	deduction	deduction	NOUN
cjgl-2661	974	30	)	)	PUNCT
cjgl-2661	974	31	,	,	PUNCT
cjgl-2661	974	32	perhaps	perhaps	ADV
cjgl-2661	974	33	it	it	PRON
cjgl-2661	974	34	is	be	AUX
cjgl-2661	974	35	no	no	DET
cjgl-2661	974	36	surprise	surprise	NOUN
cjgl-2661	974	37	that	that	SCONJ
cjgl-2661	974	38	registered	register	VERB
cjgl-2661	974	39	domestic	domestic	ADJ
cjgl-2661	974	40	partners	partner	NOUN
cjgl-2661	974	41	must	must	AUX
cjgl-2661	974	42	attach	attach	VERB
cjgl-2661	974	43	not	not	PART
cjgl-2661	974	44	only	only	ADV
cjgl-2661	974	45	their	their	PRON
cjgl-2661	974	46	actual	actual	ADJ
cjgl-2661	974	47	federal	federal	ADJ
cjgl-2661	974	48	forms	form	NOUN
cjgl-2661	974	49	1040	1040	NUM
cjgl-2661	974	50	,	,	PUNCT
cjgl-2661	974	51	but	but	CCONJ
cjgl-2661	974	52	also	also	ADV
cjgl-2661	974	53	pro	pro	PROPN
cjgl-2661	974	54	forma	forma	PROPN
cjgl-2661	974	55	federal	federal	ADJ
cjgl-2661	974	56	married	married	ADJ
cjgl-2661	974	57	returns	return	NOUN
cjgl-2661	974	58	(	(	PUNCT
cjgl-2661	974	59	whether	whether	SCONJ
cjgl-2661	974	60	they	they	PRON
cjgl-2661	974	61	be	be	VERB
cjgl-2661	974	62	joint	joint	ADJ
cjgl-2661	974	63	or	or	CCONJ
cjgl-2661	974	64	separate	separate	ADJ
cjgl-2661	974	65	)	)	PUNCT
cjgl-2661	974	66	.	.	PUNCT
cjgl-2661	974	67	'	'	PUNCT
cjgl-2661	975	1	"	"	PUNCT
cjgl-2661	975	2	'	'	PUNCT
cjgl-2661	975	3	the	the	DET
cjgl-2661	975	4	instructions	instruction	NOUN
cjgl-2661	975	5	to	to	PART
cjgl-2661	975	6	form	form	VERB
cjgl-2661	975	7	40	40	NUM
cjgl-2661	975	8	state	state	NOUN
cjgl-2661	975	9	as	as	SCONJ
cjgl-2661	975	10	follows	follow	VERB
cjgl-2661	975	11	:	:	PUNCT
cjgl-2661	975	12	"	"	PUNCT
cjgl-2661	975	13	if	if	SCONJ
cjgl-2661	975	14	you	you	PRON
cjgl-2661	975	15	are	be	AUX
cjgl-2661	975	16	filing	file	VERB
cjgl-2661	975	17	as	as	ADP
cjgl-2661	975	18	an	an	DET
cjgl-2661	975	19	rdp	rdp	NOUN
cjgl-2661	975	20	,	,	PUNCT
cjgl-2661	975	21	include	include	VERB
cjgl-2661	975	22	the	the	DET
cjgl-2661	975	23	federal	federal	ADJ
cjgl-2661	975	24	'	'	PUNCT
cjgl-2661	975	25	as	as	SCONJ
cjgl-2661	975	26	if	if	SCONJ
cjgl-2661	975	27	'	'	PUNCT
cjgl-2661	975	28	return	return	VERB
cjgl-2661	975	29	.	.	PUNCT
cjgl-2661	976	1	write	write	VERB
cjgl-2661	976	2	'	'	PUNCT
cjgl-2661	976	3	rdp	rdp	PROPN
cjgl-2661	976	4	for	for	ADP
cjgl-2661	976	5	oregon	oregon	PROPN
cjgl-2661	976	6	only	only	ADV
cjgl-2661	976	7	'	'	PUNCT
cjgl-2661	976	8	in	in	ADP
cjgl-2661	976	9	blue	blue	ADJ
cjgl-2661	976	10	or	or	CCONJ
cjgl-2661	976	11	black	black	ADJ
cjgl-2661	976	12	ink	ink	NOUN
cjgl-2661	976	13	on	on	ADP
cjgl-2661	976	14	the	the	DET
cjgl-2661	976	15	top	top	ADJ
cjgl-2661	976	16	left	left	ADJ
cjgl-2661	976	17	corner	corner	NOUN
cjgl-2661	976	18	of	of	ADP
cjgl-2661	976	19	your	your	PRON
cjgl-2661	976	20	'	'	PUNCT
cjgl-2661	976	21	as	as	SCONJ
cjgl-2661	976	22	if	if	SCONJ
cjgl-2661	976	23	'	'	PUNCT
cjgl-2661	976	24	federal	federal	ADJ
cjgl-2661	976	25	return	return	NOUN
cjgl-2661	976	26	.	.	PUNCT
cjgl-2661	977	1	also	also	ADV
cjgl-2661	977	2	include	include	VERB
cjgl-2661	977	3	copies	copy	NOUN
cjgl-2661	977	4	of	of	ADP
cjgl-2661	977	5	the	the	DET
cjgl-2661	977	6	federal	federal	ADJ
cjgl-2661	977	7	returns	return	NOUN
cjgl-2661	977	8	you	you	PRON
cjgl-2661	977	9	and	and	CCONJ
cjgl-2661	977	10	your	your	PRON
cjgl-2661	977	11	rdp	rdp	ADJ
cjgl-2661	977	12	actually	actually	ADV
cjgl-2661	977	13	174	174	NUM
cjgl-2661	977	14	registered	register	VERB
cjgl-2661	977	15	domestic	domestic	ADJ
cjgl-2661	977	16	partners	partner	NOUN
cjgl-2661	977	17	in	in	ADP
cjgl-2661	977	18	oregon	oregon	PROPN
cjgl-2661	977	19	,	,	PUNCT
cjgl-2661	977	20	or	or	CCONJ
cjgl-2661	977	21	.	.	PUNCT
cjgl-2661	978	1	dep't	dep't	NOUN
cjgl-2661	978	2	of	of	ADP
cjgl-2661	978	3	revenue	revenue	NOUN
cjgl-2661	978	4	,	,	PUNCT
cjgl-2661	978	5	http://www.oregon.gov/dor/pertax/	http://www.oregon.gov/dor/pertax/	PROPN
cjgl-2661	978	6	rdp.shtml	rdp.shtml	NOUN
cjgl-2661	978	7	(	(	PUNCT
cjgl-2661	978	8	last	last	ADV
cjgl-2661	978	9	visited	visit	VERB
cjgl-2661	978	10	aug	aug	PROPN
cjgl-2661	978	11	.	.	PROPN
cjgl-2661	978	12	8	8	NUM
cjgl-2661	978	13	,	,	PUNCT
cjgl-2661	978	14	2012	2012	NUM
cjgl-2661	978	15	)	)	PUNCT
cjgl-2661	978	16	.	.	PUNCT
cjgl-2661	979	1	175	175	NUM
cjgl-2661	979	2	or	or	CCONJ
cjgl-2661	979	3	.	.	PUNCT
cjgl-2661	980	1	rev	rev	PROPN
cjgl-2661	980	2	.	.	PROPN
cjgl-2661	980	3	stat	stat	PROPN
cjgl-2661	980	4	.	.	PUNCT
cjgl-2661	981	1	§	§	PROPN
cjgl-2661	981	2	316.367(3	316.367(3	PROPN
cjgl-2661	981	3	)	)	PUNCT
cjgl-2661	981	4	(	(	PUNCT
cjgl-2661	981	5	1985	1985	NUM
cjgl-2661	981	6	)	)	PUNCT
cjgl-2661	981	7	.	.	PUNCT
cjgl-2661	982	1	176	176	NUM
cjgl-2661	983	1	i	i	PRON
cjgl-2661	983	2	d.	d.	PROPN
cjgl-2661	983	3	§	§	PROPN
cjgl-2661	983	4	316.367(2	316.367(2	PROPN
cjgl-2661	983	5	)	)	PUNCT
cjgl-2661	983	6	.	.	PUNCT
cjgl-2661	984	1	177	177	NUM
cjgl-2661	985	1	i	i	PRON
cjgl-2661	985	2	d.	d.	PROPN
cjgl-2661	985	3	§	§	PROPN
cjgl-2661	985	4	316.680(1)(b	316.680(1)(b	NUM
cjgl-2661	985	5	)	)	PUNCT
cjgl-2661	985	6	.	.	PUNCT
cjgl-2661	986	1	178	178	NUM
cjgl-2661	986	2	or	or	CCONJ
cjgl-2661	986	3	.	.	PUNCT
cjgl-2661	987	1	dep't	dep't	NOUN
cjgl-2661	987	2	of	of	ADP
cjgl-2661	987	3	revenue	revenue	NOUN
cjgl-2661	987	4	,	,	PUNCT
cjgl-2661	987	5	2011	2011	NUM
cjgl-2661	987	6	form	form	NOUN
cjgl-2661	987	7	40	40	NUM
cjgl-2661	987	8	and	and	CCONJ
cjgl-2661	987	9	instructions	instruction	NOUN
cjgl-2661	987	10	27	27	NUM
cjgl-2661	987	11	(	(	PUNCT
cjgl-2661	987	12	2011	2011	NUM
cjgl-2661	987	13	)	)	PUNCT
cjgl-2661	987	14	,	,	PUNCT
cjgl-2661	987	15	available	available	ADJ
cjgl-2661	987	16	at	at	ADP
cjgl-2661	987	17	http://www.oregon.gov/	http://www.oregon.gov/	ADJ
cjgl-2661	987	18	dor	dor	NOUN
cjgl-2661	987	19	/	/	SYM
cjgl-2661	987	20	forms	form	NOUN
cjgl-2661	987	21	/	/	SYM
cjgl-2661	987	22	personal	personal	ADJ
cjgl-2661	987	23	/	/	SYM
cjgl-2661	987	24	fuii	fuii	NOUN
cjgl-2661	987	25	-	-	PUNCT
cjgl-2661	987	26	year	year	NOUN
cjgl-2661	987	27	-	-	PUNCT
cjgl-2661	987	28	income	income	NOUN
cjgl-2661	987	29	-	-	PUNCT
cjgl-2661	987	30	tax	tax	NOUN
cjgl-2661	987	31	101	101	NUM
cjgl-2661	987	32	-	-	PUNCT
cjgl-2661	987	33	043_2011	043_2011	NOUN
cjgl-2661	987	34	.pdf	.pdf	NOUN
cjgl-2661	987	35	.	.	PUNCT
cjgl-2661	988	1	179	179	NUM
cjgl-2661	989	1	i	i	PRON
cjgl-2661	989	2	d.	d.	PROPN
cjgl-2661	989	3	at	at	ADP
cjgl-2661	989	4	7	7	NUM
cjgl-2661	989	5	.	.	NOUN
cjgl-2661	989	6	180	180	NUM
cjgl-2661	989	7	registered	register	VERB
cjgl-2661	989	8	domestic	domestic	ADJ
cjgl-2661	989	9	partners	partner	NOUN
cjgl-2661	989	10	in	in	ADP
cjgl-2661	989	11	oregon	oregon	PROPN
cjgl-2661	989	12	,	,	PUNCT
cjgl-2661	989	13	supra	supra	PROPN
cjgl-2661	989	14	note	note	NOUN
cjgl-2661	989	15	174	174	NUM
cjgl-2661	989	16	.	.	PUNCT
cjgl-2661	990	1	181	181	NUM
cjgl-2661	991	1	i	i	PRON
cjgl-2661	991	2	d.	d.	PROPN
cjgl-2661	991	3	7524.1	7524.1	NUM
cjgl-2661	991	4	columbia	columbia	PROPN
cjgl-2661	991	5	journal	journal	NOUN
cjgl-2661	991	6	of	of	ADP
cjgl-2661	991	7	gender	gender	NOUN
cjgl-2661	991	8	and	and	CCONJ
cjgl-2661	991	9	law	law	NOUN
cjgl-2661	991	10	filed	file	VERB
cjgl-2661	991	11	.	.	PUNCT
cjgl-2661	991	12	"	"	PUNCT
cjgl-2661	992	1	8	8	NUM
cjgl-2661	992	2	2	2	NUM
cjgl-2661	992	3	after	after	ADP
cjgl-2661	992	4	the	the	DET
cjgl-2661	992	5	california	california	PROPN
cjgl-2661	992	6	franchise	franchise	PROPN
cjgl-2661	992	7	tax	tax	PROPN
cjgl-2661	992	8	board	board	PROPN
cjgl-2661	992	9	,	,	PUNCT
cjgl-2661	992	10	the	the	DET
cjgl-2661	992	11	oregon	oregon	PROPN
cjgl-2661	992	12	department	department	PROPN
cjgl-2661	992	13	of	of	ADP
cjgl-2661	992	14	revenue	revenue	NOUN
cjgl-2661	992	15	has	have	AUX
cjgl-2661	992	16	issued	issue	VERB
cjgl-2661	992	17	the	the	DET
cjgl-2661	992	18	second	second	ADV
cjgl-2661	992	19	largest	large	ADJ
cjgl-2661	992	20	amount	amount	NOUN
cjgl-2661	992	21	of	of	ADP
cjgl-2661	992	22	guidance	guidance	NOUN
cjgl-2661	992	23	to	to	ADP
cjgl-2661	992	24	same	same	ADJ
cjgl-2661	992	25	-	-	PUNCT
cjgl-2661	992	26	sex	sex	NOUN
cjgl-2661	992	27	couples	couple	NOUN
cjgl-2661	992	28	for	for	ADP
cjgl-2661	992	29	filing	file	VERB
cjgl-2661	992	30	state	state	NOUN
cjgl-2661	992	31	income	income	NOUN
cjgl-2661	992	32	taxes	taxis	NOUN
cjgl-2661	992	33	.	.	PUNCT
cjgl-2661	993	1	the	the	DET
cjgl-2661	993	2	guidance	guidance	NOUN
cjgl-2661	993	3	is	be	AUX
cjgl-2661	993	4	on	on	ADP
cjgl-2661	993	5	its	its	PRON
cjgl-2661	993	6	website	website	NOUN
cjgl-2661	993	7	page	page	NOUN
cjgl-2661	993	8	for	for	ADP
cjgl-2661	993	9	registered	register	VERB
cjgl-2661	993	10	domestic	domestic	ADJ
cjgl-2661	993	11	partners	partner	NOUN
cjgl-2661	993	12	and	and	CCONJ
cjgl-2661	993	13	covers	cover	VERB
cjgl-2661	993	14	(	(	PUNCT
cjgl-2661	993	15	1	1	NUM
cjgl-2661	993	16	)	)	PUNCT
cjgl-2661	993	17	capital	capital	NOUN
cjgl-2661	993	18	gains	gain	NOUN
cjgl-2661	993	19	and	and	CCONJ
cjgl-2661	993	20	losses	loss	NOUN
cjgl-2661	993	21	,	,	PUNCT
cjgl-2661	993	22	(	(	PUNCT
cjgl-2661	993	23	2	2	X
cjgl-2661	993	24	)	)	PUNCT
cjgl-2661	993	25	the	the	DET
cjgl-2661	993	26	earned	earn	VERB
cjgl-2661	993	27	income	income	NOUN
cjgl-2661	993	28	tax	tax	NOUN
cjgl-2661	993	29	credit	credit	NOUN
cjgl-2661	993	30	,	,	PUNCT
cjgl-2661	993	31	(	(	PUNCT
cjgl-2661	993	32	3	3	X
cjgl-2661	993	33	)	)	PUNCT
cjgl-2661	993	34	the	the	DET
cjgl-2661	993	35	federal	federal	ADJ
cjgl-2661	993	36	income	income	NOUN
cjgl-2661	993	37	tax	tax	NOUN
cjgl-2661	993	38	liability	liability	NOUN
cjgl-2661	993	39	subtraction	subtraction	NOUN
cjgl-2661	993	40	,	,	PUNCT
cjgl-2661	993	41	(	(	PUNCT
cjgl-2661	993	42	4	4	X
cjgl-2661	993	43	)	)	PUNCT
cjgl-2661	993	44	ira	ira	PROPN
cjgl-2661	993	45	contributions	contribution	NOUN
cjgl-2661	993	46	,	,	PUNCT
cjgl-2661	993	47	(	(	PUNCT
cjgl-2661	993	48	5	5	X
cjgl-2661	993	49	)	)	PUNCT
cjgl-2661	993	50	medical	medical	ADJ
cjgl-2661	993	51	and	and	CCONJ
cjgl-2661	993	52	dental	dental	ADJ
cjgl-2661	993	53	expenses	expense	NOUN
cjgl-2661	993	54	,	,	PUNCT
cjgl-2661	993	55	(	(	PUNCT
cjgl-2661	993	56	6	6	X
cjgl-2661	993	57	)	)	PUNCT
cjgl-2661	993	58	medical	medical	ADJ
cjgl-2661	993	59	insurance	insurance	NOUN
cjgl-2661	993	60	premiums	premium	NOUN
cjgl-2661	993	61	paid	pay	VERB
cjgl-2661	993	62	by	by	ADP
cjgl-2661	993	63	an	an	DET
cjgl-2661	993	64	employer	employer	NOUN
cjgl-2661	993	65	to	to	PART
cjgl-2661	993	66	cover	cover	VERB
cjgl-2661	993	67	an	an	DET
cjgl-2661	993	68	employee	employee	NOUN
cjgl-2661	993	69	's	's	PART
cjgl-2661	993	70	registered	register	VERB
cjgl-2661	993	71	domestic	domestic	ADJ
cjgl-2661	993	72	partner	partner	NOUN
cjgl-2661	993	73	,	,	PUNCT
cjgl-2661	993	74	(	(	PUNCT
cjgl-2661	993	75	7	7	X
cjgl-2661	993	76	)	)	PUNCT
cjgl-2661	993	77	rental	rental	ADJ
cjgl-2661	993	78	real	real	ADJ
cjgl-2661	993	79	estate	estate	NOUN
cjgl-2661	993	80	passive	passive	ADJ
cjgl-2661	993	81	activity	activity	NOUN
cjgl-2661	993	82	loss	loss	NOUN
cjgl-2661	993	83	limitations	limitation	NOUN
cjgl-2661	993	84	,	,	PUNCT
cjgl-2661	993	85	(	(	PUNCT
cjgl-2661	993	86	8)	8)	NUM
cjgl-2661	993	87	pension	pension	NOUN
cjgl-2661	993	88	plans	plan	NOUN
cjgl-2661	993	89	,	,	PUNCT
cjgl-2661	993	90	(	(	PUNCT
cjgl-2661	993	91	9	9	X
cjgl-2661	993	92	)	)	PUNCT
cjgl-2661	993	93	principal	principal	ADJ
cjgl-2661	993	94	residence	residence	NOUN
cjgl-2661	993	95	gain	gain	NOUN
cjgl-2661	993	96	exclusion	exclusion	NOUN
cjgl-2661	993	97	,	,	PUNCT
cjgl-2661	993	98	(	(	PUNCT
cjgl-2661	993	99	10	10	NUM
cjgl-2661	993	100	)	)	PUNCT
cjgl-2661	993	101	the	the	DET
cjgl-2661	993	102	special	special	ADJ
cjgl-2661	993	103	oregon	oregon	PROPN
cjgl-2661	993	104	medical	medical	PROPN
cjgl-2661	993	105	deduction	deduction	NOUN
cjgl-2661	993	106	,	,	PUNCT
cjgl-2661	993	107	(	(	PUNCT
cjgl-2661	993	108	11	11	NUM
cjgl-2661	993	109	)	)	PUNCT
cjgl-2661	993	110	student	student	NOUN
cjgl-2661	993	111	loan	loan	NOUN
cjgl-2661	993	112	interest	interest	NOUN
cjgl-2661	993	113	,	,	PUNCT
cjgl-2661	993	114	and	and	CCONJ
cjgl-2661	993	115	(	(	PUNCT
cjgl-2661	993	116	12	12	NUM
cjgl-2661	993	117	)	)	PUNCT
cjgl-2661	993	118	the	the	DET
cjgl-2661	993	119	working	work	VERB
cjgl-2661	993	120	family	family	NOUN
cjgl-2661	993	121	child	child	NOUN
cjgl-2661	993	122	care	care	VERB
cjgl-2661	993	123	credit.8	credit.8	PROPN
cjgl-2661	993	124	3	3	NUM
cjgl-2661	993	125	c.	c.	PROPN
cjgl-2661	993	126	illinois	illinois	PROPN
cjgl-2661	993	127	illinois	illinois	PROPN
cjgl-2661	993	128	adopted	adopt	VERB
cjgl-2661	993	129	same	same	ADJ
cjgl-2661	993	130	-	-	PUNCT
cjgl-2661	993	131	sex	sex	NOUN
cjgl-2661	993	132	and	and	CCONJ
cjgl-2661	993	133	different	different	ADJ
cjgl-2661	993	134	-	-	PUNCT
cjgl-2661	993	135	sex	sex	NOUN
cjgl-2661	993	136	civil	civil	ADJ
cjgl-2661	993	137	unions	union	NOUN
cjgl-2661	993	138	effective	effective	ADJ
cjgl-2661	993	139	june	june	PROPN
cjgl-2661	993	140	1	1	NUM
cjgl-2661	993	141	,	,	PUNCT
cjgl-2661	993	142	2011.184	2011.184	NUM
cjgl-2661	993	143	the	the	DET
cjgl-2661	993	144	civil	civil	PROPN
cjgl-2661	993	145	union	union	PROPN
cjgl-2661	993	146	statute	statute	NOUN
cjgl-2661	993	147	provides	provide	VERB
cjgl-2661	993	148	as	as	SCONJ
cjgl-2661	993	149	follows	follow	VERB
cjgl-2661	993	150	:	:	PUNCT
cjgl-2661	993	151	"	"	PUNCT
cjgl-2661	993	152	a	a	DET
cjgl-2661	993	153	party	party	NOUN
cjgl-2661	993	154	to	to	ADP
cjgl-2661	993	155	a	a	DET
cjgl-2661	993	156	civil	civil	ADJ
cjgl-2661	993	157	union	union	NOUN
cjgl-2661	993	158	is	be	AUX
cjgl-2661	993	159	entitled	entitle	VERB
cjgl-2661	993	160	to	to	ADP
cjgl-2661	993	161	the	the	DET
cjgl-2661	993	162	same	same	ADJ
cjgl-2661	993	163	legal	legal	ADJ
cjgl-2661	993	164	obligations	obligation	NOUN
cjgl-2661	993	165	,	,	PUNCT
cjgl-2661	993	166	responsibilities	responsibility	NOUN
cjgl-2661	993	167	,	,	PUNCT
cjgl-2661	993	168	protections	protection	NOUN
cjgl-2661	993	169	,	,	PUNCT
cjgl-2661	993	170	and	and	CCONJ
cjgl-2661	993	171	benefits	benefit	NOUN
cjgl-2661	993	172	as	as	SCONJ
cjgl-2661	993	173	are	be	AUX
cjgl-2661	993	174	afforded	afford	VERB
cjgl-2661	993	175	or	or	CCONJ
cjgl-2661	993	176	recognized	recognize	VERB
cjgl-2661	993	177	by	by	ADP
cjgl-2661	993	178	the	the	DET
cjgl-2661	993	179	law	law	NOUN
cjgl-2661	993	180	of	of	ADP
cjgl-2661	993	181	illinois	illinois	PROPN
cjgl-2661	993	182	to	to	ADP
cjgl-2661	993	183	spouses	spouse	NOUN
cjgl-2661	993	184	,	,	PUNCT
cjgl-2661	993	185	whether	whether	SCONJ
cjgl-2661	993	186	they	they	PRON
cjgl-2661	993	187	derive	derive	VERB
cjgl-2661	993	188	from	from	ADP
cjgl-2661	993	189	statute	statute	PROPN
cjgl-2661	993	190	,	,	PUNCT
cjgl-2661	993	191	administrative	administrative	ADJ
cjgl-2661	993	192	rule	rule	NOUN
cjgl-2661	993	193	,	,	PUNCT
cjgl-2661	993	194	policy	policy	NOUN
cjgl-2661	993	195	,	,	PUNCT
cjgl-2661	993	196	common	common	ADJ
cjgl-2661	993	197	law	law	NOUN
cjgl-2661	993	198	,	,	PUNCT
cjgl-2661	993	199	or	or	CCONJ
cjgl-2661	993	200	any	any	DET
cjgl-2661	993	201	other	other	ADJ
cjgl-2661	993	202	source	source	NOUN
cjgl-2661	993	203	of	of	ADP
cjgl-2661	993	204	civil	civil	ADJ
cjgl-2661	993	205	or	or	CCONJ
cjgl-2661	993	206	criminal	criminal	ADJ
cjgl-2661	993	207	law	law	NOUN
cjgl-2661	993	208	.	.	PUNCT
cjgl-2661	994	1	"	"	PUNCT
cjgl-2661	994	2	'	'	PUNCT
cjgl-2661	994	3	the	the	DET
cjgl-2661	994	4	illinois	illinois	PROPN
cjgl-2661	994	5	civil	civil	PROPN
cjgl-2661	994	6	union	union	PROPN
cjgl-2661	994	7	statute	statute	NOUN
cjgl-2661	994	8	does	do	AUX
cjgl-2661	994	9	not	not	PART
cjgl-2661	994	10	specifically	specifically	ADV
cjgl-2661	994	11	mention	mention	VERB
cjgl-2661	994	12	illinois	illinois	PROPN
cjgl-2661	994	13	income	income	NOUN
cjgl-2661	994	14	taxes	taxis	NOUN
cjgl-2661	994	15	.	.	PUNCT
cjgl-2661	995	1	illinois	illinois	PROPN
cjgl-2661	995	2	had	have	AUX
cjgl-2661	995	3	required	require	VERB
cjgl-2661	995	4	a	a	DET
cjgl-2661	995	5	high	high	ADJ
cjgl-2661	995	6	degree	degree	NOUN
cjgl-2661	995	7	of	of	ADP
cjgl-2661	995	8	conformity	conformity	NOUN
cjgl-2661	995	9	with	with	ADP
cjgl-2661	995	10	federal	federal	ADJ
cjgl-2661	995	11	filing	filing	NOUN
cjgl-2661	995	12	status	status	NOUN
cjgl-2661	995	13	up	up	ADP
cjgl-2661	995	14	through	through	ADP
cjgl-2661	995	15	2009	2009	NUM
cjgl-2661	995	16	,	,	PUNCT
cjgl-2661	995	17	but	but	CCONJ
cjgl-2661	995	18	,	,	PUNCT
cjgl-2661	995	19	starting	start	VERB
cjgl-2661	995	20	in	in	ADP
cjgl-2661	995	21	2010	2010	NUM
cjgl-2661	995	22	,	,	PUNCT
cjgl-2661	995	23	illinois	illinois	PROPN
cjgl-2661	995	24	law	law	PROPN
cjgl-2661	995	25	provides	provide	VERB
cjgl-2661	995	26	that	that	SCONJ
cjgl-2661	995	27	spouses	spouse	NOUN
cjgl-2661	995	28	filing	file	VERB
cjgl-2661	995	29	a	a	DET
cjgl-2661	995	30	joint	joint	ADJ
cjgl-2661	995	31	federal	federal	ADJ
cjgl-2661	995	32	return	return	NOUN
cjgl-2661	995	33	may	may	AUX
cjgl-2661	995	34	file	file	VERB
cjgl-2661	995	35	their	their	PRON
cjgl-2661	995	36	illinois	illinois	NOUN
cjgl-2661	995	37	return	return	NOUN
cjgl-2661	995	38	jointly	jointly	ADV
cjgl-2661	995	39	or	or	CCONJ
cjgl-2661	995	40	separately	separately	ADV
cjgl-2661	995	41	,	,	PUNCT
cjgl-2661	995	42	as	as	SCONJ
cjgl-2661	995	43	they	they	PRON
cjgl-2661	995	44	elect	elect	VERB
cjgl-2661	995	45	.	.	PUNCT
cjgl-2661	996	1	'16	'16	NUM
cjgl-2661	996	2	however	however	ADV
cjgl-2661	996	3	,	,	PUNCT
cjgl-2661	996	4	illinois	illinois	PROPN
cjgl-2661	996	5	law	law	PROPN
cjgl-2661	996	6	still	still	ADV
cjgl-2661	996	7	provides	provide	VERB
cjgl-2661	996	8	that	that	SCONJ
cjgl-2661	996	9	"	"	PUNCT
cjgl-2661	996	10	if	if	SCONJ
cjgl-2661	996	11	the	the	DET
cjgl-2661	996	12	federal	federal	ADJ
cjgl-2661	996	13	income	income	NOUN
cjgl-2661	996	14	tax	tax	NOUN
cjgl-2661	996	15	liability	liability	NOUN
cjgl-2661	996	16	of	of	ADP
cjgl-2661	996	17	either	either	DET
cjgl-2661	996	18	spouse	spouse	NOUN
cjgl-2661	996	19	is	be	AUX
cjgl-2661	996	20	determined	determine	VERB
cjgl-2661	996	21	on	on	ADP
cjgl-2661	996	22	a	a	DET
cjgl-2661	996	23	separate	separate	ADJ
cjgl-2661	996	24	federal	federal	ADJ
cjgl-2661	996	25	income	income	NOUN
cjgl-2661	996	26	tax	tax	NOUN
cjgl-2661	996	27	return	return	NOUN
cjgl-2661	996	28	,	,	PUNCT
cjgl-2661	996	29	they	they	PRON
cjgl-2661	996	30	shall	shall	AUX
cjgl-2661	996	31	file	file	VERB
cjgl-2661	996	32	separate	separate	ADJ
cjgl-2661	996	33	returns	return	NOUN
cjgl-2661	996	34	under	under	ADP
cjgl-2661	996	35	this	this	DET
cjgl-2661	996	36	act	act	NOUN
cjgl-2661	996	37	.	.	PUNCT
cjgl-2661	997	1	"	"	PUNCT
cjgl-2661	997	2	'	'	PUNCT
cjgl-2661	997	3	the	the	DET
cjgl-2661	997	4	illinois	illinois	PROPN
cjgl-2661	997	5	department	department	PROPN
cjgl-2661	997	6	of	of	ADP
cjgl-2661	997	7	revenue	revenue	NOUN
cjgl-2661	997	8	's	's	PART
cjgl-2661	997	9	website	website	NOUN
cjgl-2661	997	10	contains	contain	VERB
cjgl-2661	997	11	a	a	DET
cjgl-2661	997	12	page	page	NOUN
cjgl-2661	997	13	entitled	entitle	VERB
cjgl-2661	997	14	"	"	PUNCT
cjgl-2661	997	15	same	same	ADJ
cjgl-2661	997	16	-	-	PUNCT
cjgl-2661	997	17	sex	sex	NOUN
cjgl-2661	997	18	civil	civil	ADJ
cjgl-2661	997	19	unions	union	NOUN
cjgl-2661	997	20	"	"	PUNCT
cjgl-2661	997	21	that	that	PRON
cjgl-2661	997	22	states	state	VERB
cjgl-2661	997	23	:	:	PUNCT
cjgl-2661	997	24	182	182	NUM
cjgl-2661	997	25	or	or	CCONJ
cjgl-2661	997	26	.	.	PUNCT
cjgl-2661	998	1	dep't	dep't	NOUN
cjgl-2661	998	2	of	of	ADP
cjgl-2661	998	3	revenue	revenue	NOUN
cjgl-2661	998	4	,	,	PUNCT
cjgl-2661	998	5	2011	2011	NUM
cjgl-2661	998	6	form	form	NOUN
cjgl-2661	998	7	40	40	NUM
cjgl-2661	998	8	and	and	CCONJ
cjgl-2661	998	9	instructions	instruction	NOUN
cjgl-2661	998	10	27	27	NUM
cjgl-2661	998	11	(	(	PUNCT
cjgl-2661	998	12	2011	2011	NUM
cjgl-2661	998	13	)	)	PUNCT
cjgl-2661	998	14	,	,	PUNCT
cjgl-2661	998	15	available	available	ADJ
cjgl-2661	998	16	at	at	ADP
cjgl-2661	998	17	http://www.oregon.gov/	http://www.oregon.gov/	ADJ
cjgl-2661	998	18	dor	dor	NOUN
cjgl-2661	998	19	/	/	SYM
cjgl-2661	998	20	forms	form	NOUN
cjgl-2661	998	21	/	/	SYM
cjgl-2661	998	22	personal	personal	ADJ
cjgl-2661	998	23	/	/	SYM
cjgl-2661	998	24	full	full	ADJ
cjgl-2661	998	25	-	-	PUNCT
cjgl-2661	998	26	year	year	NOUN
cjgl-2661	998	27	-	-	PUNCT
cjgl-2661	998	28	income	income	NOUN
cjgl-2661	998	29	-	-	PUNCT
cjgl-2661	998	30	tax	tax	NOUN
cjgl-2661	998	31	_	_	PUNCT
cjgl-2661	998	32	101	101	NUM
cjgl-2661	998	33	-	-	PUNCT
cjgl-2661	998	34	043_2011	043_2011	NOUN
cjgl-2661	998	35	.pdf	.pdf	NOUN
cjgl-2661	998	36	.	.	PUNCT
cjgl-2661	999	1	183	183	NUM
cjgl-2661	999	2	registered	register	VERB
cjgl-2661	999	3	domestic	domestic	ADJ
cjgl-2661	999	4	partners	partner	NOUN
cjgl-2661	999	5	in	in	ADP
cjgl-2661	999	6	oregon	oregon	PROPN
cjgl-2661	999	7	,	,	PUNCT
cjgl-2661	999	8	supra	supra	PROPN
cjgl-2661	999	9	note	note	NOUN
cjgl-2661	999	10	174	174	NUM
cjgl-2661	999	11	.	.	PUNCT
cjgl-2661	1000	1	184	184	NUM
cjgl-2661	1000	2	2009	2009	NUM
cjgl-2661	1000	3	ill	ill	ADJ
cjgl-2661	1000	4	.	.	PUNCT
cjgl-2661	1000	5	laws	law	NOUN
cjgl-2661	1000	6	1513	1513	NUM
cjgl-2661	1000	7	,	,	PUNCT
cjgl-2661	1000	8	§	§	PROPN
cjgl-2661	1000	9	10	10	NUM
cjgl-2661	1000	10	(	(	PUNCT
cjgl-2661	1000	11	adding	add	VERB
cjgl-2661	1000	12	750	750	NUM
cjgl-2661	1000	13	ill	ill	ADJ
cjgl-2661	1000	14	.	.	PUNCT
cjgl-2661	1001	1	comr	comr	NOUN
cjgl-2661	1001	2	.	.	PUNCT
cjgl-2661	1002	1	stat	stat	PROPN
cjgl-2661	1002	2	.	.	PUNCT
cjgl-2661	1003	1	ann	ann	PROPN
cjgl-2661	1003	2	.	.	PUNCT
cjgl-2661	1004	1	75/60	75/60	NUM
cjgl-2661	1004	2	(	(	PUNCT
cjgl-2661	1004	3	west	west	NOUN
cjgl-2661	1004	4	supp	supp	PROPN
cjgl-2661	1004	5	.	.	PUNCT
cjgl-2661	1005	1	2011	2011	NUM
cjgl-2661	1005	2	)	)	PUNCT
cjgl-2661	1005	3	)	)	PUNCT
cjgl-2661	1005	4	.	.	PUNCT
cjgl-2661	1006	1	185	185	NUM
cjgl-2661	1006	2	750	750	NUM
cjgl-2661	1006	3	ill	ill	ADJ
cjgl-2661	1006	4	.	.	PUNCT
cjgl-2661	1007	1	comp	comp	PROPN
cjgl-2661	1007	2	.	.	PUNCT
cjgl-2661	1008	1	stat	stat	PROPN
cjgl-2661	1008	2	.	.	PUNCT
cjgl-2661	1009	1	ann	ann	PROPN
cjgl-2661	1009	2	.	.	PUNCT
cjgl-2661	1010	1	75/20	75/20	NUM
cjgl-2661	1010	2	(	(	PUNCT
cjgl-2661	1010	3	west	west	NOUN
cjgl-2661	1010	4	2011	2011	NUM
cjgl-2661	1010	5	)	)	PUNCT
cjgl-2661	1010	6	.	.	PUNCT
cjgl-2661	1011	1	186	186	NUM
cjgl-2661	1011	2	35	35	NUM
cjgl-2661	1011	3	ill	ill	ADJ
cjgl-2661	1011	4	.	.	PUNCT
cjgl-2661	1011	5	comp	comp	PROPN
cjgl-2661	1011	6	.	.	PUNCT
cjgl-2661	1012	1	stat	stat	PROPN
cjgl-2661	1012	2	.	.	PUNCT
cjgl-2661	1013	1	ann	ann	PROPN
cjgl-2661	1013	2	.	.	PROPN
cjgl-2661	1014	1	5/502(c)(1)(a)-(b	5/502(c)(1)(a)-(b	NUM
cjgl-2661	1014	2	)	)	PUNCT
cjgl-2661	1014	3	(	(	PUNCT
cjgl-2661	1014	4	west	west	NOUN
cjgl-2661	1014	5	2011	2011	NUM
cjgl-2661	1014	6	)	)	PUNCT
cjgl-2661	1014	7	.	.	PUNCT
cjgl-2661	1015	1	187	187	NUM
cjgl-2661	1016	1	i	i	PRON
cjgl-2661	1016	2	d.	d.	PROPN
cjgl-2661	1016	3	5/502(c)(1)(c	5/502(c)(1)(c	NUM
cjgl-2661	1016	4	)	)	PUNCT
cjgl-2661	1016	5	.	.	PUNCT
cjgl-2661	1017	1	76	76	NUM
cjgl-2661	1017	2	24.1	24.1	NUM
cjgl-2661	1017	3	columbia	columbia	PROPN
cjgl-2661	1017	4	journal	journal	NOUN
cjgl-2661	1017	5	of	of	ADP
cjgl-2661	1017	6	gender	gender	NOUN
cjgl-2661	1017	7	and	and	CCONJ
cjgl-2661	1017	8	law	law	NOUN
cjgl-2661	1017	9	if	if	SCONJ
cjgl-2661	1017	10	you	you	PRON
cjgl-2661	1017	11	were	be	AUX
cjgl-2661	1017	12	in	in	ADP
cjgl-2661	1017	13	a	a	DET
cjgl-2661	1017	14	same	same	ADJ
cjgl-2661	1017	15	-	-	PUNCT
cjgl-2661	1017	16	sex	sex	NOUN
cjgl-2661	1017	17	civil	civil	ADJ
cjgl-2661	1017	18	union	union	NOUN
cjgl-2661	1017	19	as	as	ADP
cjgl-2661	1017	20	of	of	ADP
cjgl-2661	1017	21	december	december	PROPN
cjgl-2661	1017	22	31	31	NUM
cjgl-2661	1017	23	,	,	PUNCT
cjgl-2661	1017	24	2011	2011	NUM
cjgl-2661	1017	25	,	,	PUNCT
cjgl-2661	1017	26	you	you	PRON
cjgl-2661	1017	27	must	must	AUX
cjgl-2661	1017	28	file	file	VERB
cjgl-2661	1017	29	form	form	NOUN
cjgl-2661	1017	30	il-1040	il-1040	NOUN
cjgl-2661	1017	31	using	use	VERB
cjgl-2661	1017	32	either	either	CCONJ
cjgl-2661	1017	33	the	the	DET
cjgl-2661	1017	34	"	"	PUNCT
cjgl-2661	1017	35	married	married	ADJ
cjgl-2661	1017	36	filing	filing	NOUN
cjgl-2661	1017	37	jointly	jointly	ADV
cjgl-2661	1017	38	"	"	PUNCT
cjgl-2661	1017	39	or	or	CCONJ
cjgl-2661	1017	40	"	"	PUNCT
cjgl-2661	1017	41	married	married	ADJ
cjgl-2661	1017	42	filing	filing	NOUN
cjgl-2661	1017	43	separately	separately	ADV
cjgl-2661	1017	44	"	"	PUNCT
cjgl-2661	1017	45	filing	file	VERB
cjgl-2661	1017	46	status	status	NOUN
cjgl-2661	1017	47	.	.	PUNCT
cjgl-2661	1018	1	however	however	ADV
cjgl-2661	1018	2	,	,	PUNCT
cjgl-2661	1018	3	since	since	SCONJ
cjgl-2661	1018	4	a	a	DET
cjgl-2661	1018	5	same	same	ADJ
cjgl-2661	1018	6	-	-	PUNCT
cjgl-2661	1018	7	sex	sex	NOUN
cjgl-2661	1018	8	civil	civil	ADJ
cjgl-2661	1018	9	union	union	NOUN
cjgl-2661	1018	10	couple	couple	NOUN
cjgl-2661	1018	11	may	may	AUX
cjgl-2661	1018	12	not	not	PART
cjgl-2661	1018	13	file	file	VERB
cjgl-2661	1018	14	a	a	DET
cjgl-2661	1018	15	federal	federal	ADJ
cjgl-2661	1018	16	return	return	NOUN
cjgl-2661	1018	17	using	use	VERB
cjgl-2661	1018	18	a	a	DET
cjgl-2661	1018	19	married	married	ADJ
cjgl-2661	1018	20	filing	filing	NOUN
cjgl-2661	1018	21	status	status	NOUN
cjgl-2661	1018	22	,	,	PUNCT
cjgl-2661	1018	23	*	*	PUNCT
cjgl-2661	1018	24	if	if	SCONJ
cjgl-2661	1018	25	you	you	PRON
cjgl-2661	1018	26	and	and	CCONJ
cjgl-2661	1018	27	your	your	PRON
cjgl-2661	1018	28	same	same	ADJ
cjgl-2661	1018	29	-	-	PUNCT
cjgl-2661	1018	30	sex	sex	NOUN
cjgl-2661	1018	31	partner	partner	NOUN
cjgl-2661	1018	32	choose	choose	VERB
cjgl-2661	1018	33	to	to	PART
cjgl-2661	1018	34	file	file	VERB
cjgl-2661	1018	35	a	a	DET
cjgl-2661	1018	36	joint	joint	ADJ
cjgl-2661	1018	37	illinois	illinois	PROPN
cjgl-2661	1018	38	return	return	NOUN
cjgl-2661	1018	39	,	,	PUNCT
cjgl-2661	1018	40	you	you	PRON
cjgl-2661	1018	41	must	must	AUX
cjgl-2661	1018	42	complete	complete	VERB
cjgl-2661	1018	43	a	a	DET
cjgl-2661	1018	44	federal	federal	ADJ
cjgl-2661	1018	45	"	"	PUNCT
cjgl-2661	1018	46	as	as	ADP
cjgl-2661	1018	47	-	-	PUNCT
cjgl-2661	1018	48	if	if	ADV
cjgl-2661	1018	49	-	-	PUNCT
cjgl-2661	1018	50	married	married	ADJ
cjgl-2661	1018	51	-	-	PUNCT
cjgl-2661	1018	52	filing	filing	NOUN
cjgl-2661	1018	53	-	-	PUNCT
cjgl-2661	1018	54	jointly	jointly	ADV
cjgl-2661	1018	55	"	"	PUNCT
cjgl-2661	1018	56	return	return	NOUN
cjgl-2661	1018	57	,	,	PUNCT
cjgl-2661	1018	58	for	for	ADP
cjgl-2661	1018	59	illinois	illinois	PROPN
cjgl-2661	1018	60	purposes	purpose	NOUN
cjgl-2661	1018	61	only	only	ADV
cjgl-2661	1018	62	.	.	PUNCT
cjgl-2661	1019	1	*	*	PUNCT
cjgl-2661	1019	2	if	if	SCONJ
cjgl-2661	1019	3	you	you	PRON
cjgl-2661	1019	4	and	and	CCONJ
cjgl-2661	1019	5	your	your	PRON
cjgl-2661	1019	6	same	same	ADJ
cjgl-2661	1019	7	-	-	PUNCT
cjgl-2661	1019	8	sex	sex	NOUN
cjgl-2661	1019	9	partner	partner	NOUN
cjgl-2661	1019	10	choose	choose	VERB
cjgl-2661	1019	11	to	to	PART
cjgl-2661	1019	12	file	file	VERB
cjgl-2661	1019	13	separate	separate	ADJ
cjgl-2661	1019	14	illinois	illinois	PROPN
cjgl-2661	1019	15	returns	return	NOUN
cjgl-2661	1019	16	,	,	PUNCT
cjgl-2661	1019	17	you	you	PRON
cjgl-2661	1019	18	must	must	AUX
cjgl-2661	1019	19	complete	complete	VERB
cjgl-2661	1019	20	federal	federal	ADJ
cjgl-2661	1019	21	"	"	PUNCT
cjgl-2661	1019	22	as	as	ADP
cjgl-2661	1019	23	-	-	PUNCT
cjgl-2661	1019	24	if	if	ADV
cjgl-2661	1019	25	-	-	PUNCT
cjgl-2661	1019	26	married	married	ADJ
cjgl-2661	1019	27	filing	filing	NOUN
cjgl-2661	1019	28	separately	separately	ADV
cjgl-2661	1019	29	"	"	PUNCT
cjgl-2661	1019	30	returns	return	NOUN
cjgl-2661	1019	31	,	,	PUNCT
cjgl-2661	1019	32	for	for	ADP
cjgl-2661	1019	33	illinois	illinois	PROPN
cjgl-2661	1019	34	purposes	purpose	NOUN
cjgl-2661	1019	35	only	only	ADV
cjgl-2661	1019	36	.	.	PUNCT
cjgl-2661	1020	1	complete	complete	VERB
cjgl-2661	1020	2	your	your	PRON
cjgl-2661	1020	3	federal	federal	ADJ
cjgl-2661	1020	4	"	"	PUNCT
cjgl-2661	1020	5	as	as	ADP
cjgl-2661	1020	6	-	-	PUNCT
cjgl-2661	1020	7	if	if	ADV
cjgl-2661	1020	8	-	-	PUNCT
cjgl-2661	1020	9	married	married	ADJ
cjgl-2661	1020	10	"	"	PUNCT
cjgl-2661	1020	11	return(s	return(s	NOUN
cjgl-2661	1020	12	)	)	PUNCT
cjgl-2661	1020	13	,	,	PUNCT
cjgl-2661	1020	14	including	include	VERB
cjgl-2661	1020	15	all	all	DET
cjgl-2661	1020	16	schedules	schedule	NOUN
cjgl-2661	1020	17	and	and	CCONJ
cjgl-2661	1020	18	attachments	attachment	NOUN
cjgl-2661	1020	19	,	,	PUNCT
cjgl-2661	1020	20	applying	apply	VERB
cjgl-2661	1020	21	all	all	DET
cjgl-2661	1020	22	the	the	DET
cjgl-2661	1020	23	federal	federal	ADJ
cjgl-2661	1020	24	rules	rule	NOUN
cjgl-2661	1020	25	for	for	ADP
cjgl-2661	1020	26	the	the	DET
cjgl-2661	1020	27	married	married	ADJ
cjgl-2661	1020	28	filing	filing	NOUN
cjgl-2661	1020	29	status	status	NOUN
cjgl-2661	1020	30	you	you	PRON
cjgl-2661	1020	31	choose	choose	VERB
cjgl-2661	1020	32	.	.	PUNCT
cjgl-2661	1020	33	.	.	PUNCT
cjgl-2661	1020	34	.	.	PUNCT
cjgl-2661	1021	1	.	.	PUNCT
cjgl-2661	1022	1	enter	enter	VERB
cjgl-2661	1022	2	the	the	DET
cjgl-2661	1022	3	federal	federal	ADJ
cjgl-2661	1022	4	"	"	PUNCT
cjgl-2661	1022	5	as	as	ADP
cjgl-2661	1022	6	-	-	PUNCT
cjgl-2661	1022	7	if	if	ADV
cjgl-2661	1022	8	-	-	PUNCT
cjgl-2661	1022	9	married	married	ADJ
cjgl-2661	1022	10	"	"	PUNCT
cjgl-2661	1022	11	return	return	NOUN
cjgl-2661	1022	12	information	information	NOUN
cjgl-2661	1022	13	where	where	SCONJ
cjgl-2661	1022	14	illinois	illinois	PROPN
cjgl-2661	1022	15	requires	require	VERB
cjgl-2661	1022	16	federal	federal	ADJ
cjgl-2661	1022	17	information	information	NOUN
cjgl-2661	1022	18	.	.	PUNCT
cjgl-2661	1023	1	do	do	AUX
cjgl-2661	1023	2	not	not	PART
cjgl-2661	1023	3	file	file	VERB
cjgl-2661	1023	4	your	your	PRON
cjgl-2661	1023	5	federal	federal	ADJ
cjgl-2661	1023	6	"	"	PUNCT
cjgl-2661	1023	7	as	as	ADV
cjgl-2661	1023	8	-	-	PUNCT
cjgl-2661	1023	9	ifmarried	ifmarried	ADJ
cjgl-2661	1023	10	"	"	PUNCT
cjgl-2661	1023	11	return(s	return(s	NOUN
cjgl-2661	1023	12	)	)	PUNCT
cjgl-2661	1023	13	with	with	ADP
cjgl-2661	1023	14	the	the	DET
cjgl-2661	1023	15	internal	internal	ADJ
cjgl-2661	1023	16	revenue	revenue	NOUN
cjgl-2661	1023	17	service	service	NOUN
cjgl-2661	1023	18	(	(	PUNCT
cjgl-2661	1023	19	irs	irs	PROPN
cjgl-2661	1023	20	)	)	PUNCT
cjgl-2661	1023	21	.	.	PUNCT
cjgl-2661	1023	22	'	'	PUNCT
cjgl-2661	1024	1	"	"	PUNCT
cjgl-2661	1024	2	the	the	DET
cjgl-2661	1024	3	page	page	NOUN
cjgl-2661	1024	4	advises	advise	VERB
cjgl-2661	1024	5	that	that	SCONJ
cjgl-2661	1024	6	for	for	ADP
cjgl-2661	1024	7	2011	2011	NUM
cjgl-2661	1024	8	,	,	PUNCT
cjgl-2661	1024	9	form	form	NOUN
cjgl-2661	1024	10	il1040	il1040	ADJ
cjgl-2661	1024	11	returns	return	NOUN
cjgl-2661	1024	12	filed	file	VERB
cjgl-2661	1024	13	by	by	ADP
cjgl-2661	1024	14	same	same	ADJ
cjgl-2661	1024	15	-	-	PUNCT
cjgl-2661	1024	16	sex	sex	NOUN
cjgl-2661	1024	17	civil	civil	ADJ
cjgl-2661	1024	18	union	union	NOUN
cjgl-2661	1024	19	partners	partner	NOUN
cjgl-2661	1024	20	should	should	AUX
cjgl-2661	1024	21	be	be	AUX
cjgl-2661	1024	22	filed	file	VERB
cjgl-2661	1024	23	on	on	ADP
cjgl-2661	1024	24	paper	paper	NOUN
cjgl-2661	1024	25	,	,	PUNCT
cjgl-2661	1024	26	not	not	PART
cjgl-2661	1024	27	electronically	electronically	ADV
cjgl-2661	1024	28	.	.	PUNCT
cjgl-2661	1025	1	'89	'89	NUM
cjgl-2661	1025	2	additionally,-the	additionally,-the	DET
cjgl-2661	1025	3	website	website	NOUN
cjgl-2661	1025	4	page	page	NOUN
cjgl-2661	1025	5	identifies	identify	VERB
cjgl-2661	1025	6	four	four	NUM
cjgl-2661	1025	7	issues	issue	NOUN
cjgl-2661	1025	8	of	of	ADP
cjgl-2661	1025	9	special	special	ADJ
cjgl-2661	1025	10	concern	concern	NOUN
cjgl-2661	1025	11	to	to	ADP
cjgl-2661	1025	12	same	same	ADJ
cjgl-2661	1025	13	-	-	PUNCT
cjgl-2661	1025	14	sex	sex	NOUN
cjgl-2661	1025	15	civil	civil	ADJ
cjgl-2661	1025	16	union	union	NOUN
cjgl-2661	1025	17	members	member	NOUN
cjgl-2661	1025	18	:	:	PUNCT
cjgl-2661	1025	19	(	(	PUNCT
cjgl-2661	1025	20	1	1	X
cjgl-2661	1025	21	)	)	PUNCT
cjgl-2661	1025	22	illinois	illinois	PROPN
cjgl-2661	1025	23	earned	earn	VERB
cjgl-2661	1025	24	income	income	NOUN
cjgl-2661	1025	25	credit	credit	NOUN
cjgl-2661	1025	26	calculations	calculation	NOUN
cjgl-2661	1025	27	should	should	AUX
cjgl-2661	1025	28	be	be	AUX
cjgl-2661	1025	29	based	base	VERB
cjgl-2661	1025	30	on	on	ADP
cjgl-2661	1025	31	federal	federal	ADJ
cjgl-2661	1025	32	pro	pro	ADJ
cjgl-2661	1025	33	forma	forma	NOUN
cjgl-2661	1025	34	returns	return	NOUN
cjgl-2661	1025	35	,	,	PUNCT
cjgl-2661	1025	36	(	(	PUNCT
cjgl-2661	1025	37	2	2	X
cjgl-2661	1025	38	)	)	PUNCT
cjgl-2661	1025	39	the	the	DET
cjgl-2661	1025	40	portion	portion	NOUN
cjgl-2661	1025	41	of	of	ADP
cjgl-2661	1025	42	federal	federal	ADJ
cjgl-2661	1025	43	wages	wage	NOUN
cjgl-2661	1025	44	attributable	attributable	ADJ
cjgl-2661	1025	45	to	to	ADP
cjgl-2661	1025	46	employer	employer	NOUN
cjgl-2661	1025	47	-	-	PUNCT
cjgl-2661	1025	48	provided	provide	VERB
cjgl-2661	1025	49	health	health	NOUN
cjgl-2661	1025	50	insurance	insurance	NOUN
cjgl-2661	1025	51	premiums	premium	NOUN
cjgl-2661	1025	52	allocable	allocable	ADJ
cjgl-2661	1025	53	to	to	ADP
cjgl-2661	1025	54	the	the	DET
cjgl-2661	1025	55	employee	employee	NOUN
cjgl-2661	1025	56	's	's	PART
cjgl-2661	1025	57	civil	civil	ADJ
cjgl-2661	1025	58	union	union	NOUN
cjgl-2661	1025	59	partner	partner	NOUN
cjgl-2661	1025	60	should	should	AUX
cjgl-2661	1025	61	not	not	PART
cjgl-2661	1025	62	be	be	AUX
cjgl-2661	1025	63	reported	report	VERB
cjgl-2661	1025	64	as	as	ADP
cjgl-2661	1025	65	illinois	illinois	PROPN
cjgl-2661	1025	66	wages	wage	NOUN
cjgl-2661	1025	67	,	,	PUNCT
cjgl-2661	1025	68	(	(	PUNCT
cjgl-2661	1025	69	3	3	X
cjgl-2661	1025	70	)	)	PUNCT
cjgl-2661	1025	71	capital	capital	NOUN
cjgl-2661	1025	72	loss	loss	NOUN
cjgl-2661	1025	73	carryovers	carryover	NOUN
cjgl-2661	1025	74	,	,	PUNCT
cjgl-2661	1025	75	and	and	CCONJ
cjgl-2661	1025	76	(	(	PUNCT
cjgl-2661	1025	77	4	4	X
cjgl-2661	1025	78	)	)	PUNCT
cjgl-2661	1025	79	net	net	ADJ
cjgl-2661	1025	80	operating	operating	NOUN
cjgl-2661	1025	81	loss	loss	NOUN
cjgl-2661	1025	82	carrybacks	carryback	NOUN
cjgl-2661	1025	83	and	and	CCONJ
cjgl-2661	1025	84	carryovers.190	carryovers.190	NOUN
cjgl-2661	1025	85	188	188	NUM
cjgl-2661	1025	86	same	same	ADJ
cjgl-2661	1025	87	-	-	PUNCT
cjgl-2661	1025	88	sex	sex	NOUN
cjgl-2661	1025	89	civil	civil	ADJ
cjgl-2661	1025	90	unions	union	NOUN
cjgl-2661	1025	91	,	,	PUNCT
cjgl-2661	1025	92	ill	ill	ADJ
cjgl-2661	1025	93	.	.	PUNCT
cjgl-2661	1026	1	dep't	dep't	NOUN
cjgl-2661	1026	2	of	of	ADP
cjgl-2661	1026	3	revenue	revenue	NOUN
cjgl-2661	1026	4	,	,	PUNCT
cjgl-2661	1026	5	http://www.revenue.state.il.us/individuals/same-sexcivil-unions.htm	http://www.revenue.state.il.us/individuals/same-sexcivil-unions.htm	PROPN
cjgl-2661	1026	6	.	.	PUNCT
cjgl-2661	1027	1	189	189	NUM
cjgl-2661	1028	1	i	i	NOUN
cjgl-2661	1028	2	d	d	PROPN
cjgl-2661	1028	3	190	190	NUM
cjgl-2661	1028	4	i	i	PRON
cjgl-2661	1028	5	d.	d.	VERB
cjgl-2661	1028	6	as	as	ADP
cjgl-2661	1028	7	to	to	ADP
cjgl-2661	1028	8	the	the	DET
cjgl-2661	1028	9	last	last	ADJ
cjgl-2661	1028	10	two	two	NUM
cjgl-2661	1028	11	issues	issue	NOUN
cjgl-2661	1028	12	,	,	PUNCT
cjgl-2661	1028	13	the	the	DET
cjgl-2661	1028	14	website	website	NOUN
cjgl-2661	1028	15	page	page	NOUN
cjgl-2661	1028	16	states	state	VERB
cjgl-2661	1028	17	:	:	PUNCT
cjgl-2661	1028	18	if	if	SCONJ
cjgl-2661	1028	19	you	you	PRON
cjgl-2661	1028	20	have	have	VERB
cjgl-2661	1028	21	a	a	DET
cjgl-2661	1028	22	net	net	ADJ
cjgl-2661	1028	23	capital	capital	NOUN
cjgl-2661	1028	24	loss	loss	NOUN
cjgl-2661	1028	25	this	this	DET
cjgl-2661	1028	26	year	year	NOUN
cjgl-2661	1028	27	or	or	CCONJ
cjgl-2661	1028	28	a	a	DET
cjgl-2661	1028	29	net	net	ADJ
cjgl-2661	1028	30	capital	capital	NOUN
cjgl-2661	1028	31	loss	loss	NOUN
cjgl-2661	1028	32	carryover	carryover	NOUN
cjgl-2661	1028	33	to	to	ADP
cjgl-2661	1028	34	this	this	DET
cjgl-2661	1028	35	year	year	NOUN
cjgl-2661	1028	36	and	and	CCONJ
cjgl-2661	1028	37	offset	offset	VERB
cjgl-2661	1028	38	it	it	PRON
cjgl-2661	1028	39	against	against	ADP
cjgl-2661	1028	40	your	your	PRON
cjgl-2661	1028	41	partner	partner	NOUN
cjgl-2661	1028	42	's	's	PART
cjgl-2661	1028	43	capital	capital	NOUN
cjgl-2661	1028	44	gain	gain	NOUN
cjgl-2661	1028	45	on	on	ADP
cjgl-2661	1028	46	a	a	DET
cjgl-2661	1028	47	recomputed	recompute	VERB
cjgl-2661	1028	48	joint	joint	ADJ
cjgl-2661	1028	49	return	return	NOUN
cjgl-2661	1028	50	,	,	PUNCT
cjgl-2661	1028	51	you	you	PRON
cjgl-2661	1028	52	may	may	AUX
cjgl-2661	1028	53	not	not	PART
cjgl-2661	1028	54	carry	carry	VERB
cjgl-2661	1028	55	your	your	PRON
cjgl-2661	1028	56	capital	capital	NOUN
cjgl-2661	1028	57	loss	loss	NOUN
cjgl-2661	1028	58	over	over	ADP
cjgl-2661	1028	59	to	to	ADP
cjgl-2661	1028	60	any	any	DET
cjgl-2661	1028	61	other	other	ADJ
cjgl-2661	1028	62	year	year	NOUN
cjgl-2661	1028	63	,	,	PUNCT
cjgl-2661	1028	64	even	even	ADV
cjgl-2661	1028	65	if	if	SCONJ
cjgl-2661	1028	66	you	you	PRON
cjgl-2661	1028	67	file	file	VERB
cjgl-2661	1028	68	separately	separately	ADV
cjgl-2661	1028	69	in	in	ADP
cjgl-2661	1028	70	that	that	DET
cjgl-2661	1028	71	year	year	NOUN
cjgl-2661	1028	72	or	or	CCONJ
cjgl-2661	1028	73	file	file	VERB
cjgl-2661	1028	74	a	a	DET
cjgl-2661	1028	75	joint	joint	ADJ
cjgl-2661	1028	76	return	return	NOUN
cjgl-2661	1028	77	with	with	ADP
cjgl-2661	1028	78	a	a	DET
cjgl-2661	1028	79	different	different	ADJ
cjgl-2661	1028	80	spouse	spouse	NOUN
cjgl-2661	1028	81	.	.	PUNCT
cjgl-2661	1029	1	if	if	SCONJ
cjgl-2661	1029	2	you	you	PRON
cjgl-2661	1029	3	have	have	VERB
cjgl-2661	1029	4	a	a	DET
cjgl-2661	1029	5	federal	federal	ADJ
cjgl-2661	1029	6	net	net	ADJ
cjgl-2661	1029	7	operating	operating	NOUN
cjgl-2661	1029	8	loss	loss	NOUN
cjgl-2661	1029	9	this	this	DET
cjgl-2661	1029	10	year	year	NOUN
cjgl-2661	1029	11	or	or	CCONJ
cjgl-2661	1029	12	a	a	DET
cjgl-2661	1029	13	federal	federal	ADJ
cjgl-2661	1029	14	net	net	ADJ
cjgl-2661	1029	15	operating	operating	NOUN
cjgl-2661	1029	16	loss	loss	NOUN
cjgl-2661	1029	17	carryback	carryback	NOUN
cjgl-2661	1029	18	or	or	CCONJ
cjgl-2661	1029	19	carryover	carryover	NOUN
cjgl-2661	1029	20	to	to	ADP
cjgl-2661	1029	21	this	this	DET
cjgl-2661	1029	22	year	year	NOUN
cjgl-2661	1029	23	and	and	CCONJ
cjgl-2661	1029	24	you	you	PRON
cjgl-2661	1029	25	use	use	VERB
cjgl-2661	1029	26	that	that	DET
cjgl-2661	1029	27	loss	loss	NOUN
cjgl-2661	1029	28	to	to	PART
cjgl-2661	1029	29	offset	offset	VERB
cjgl-2661	1029	30	income	income	NOUN
cjgl-2661	1029	31	of	of	ADP
cjgl-2661	1029	32	your	your	PRON
cjgl-2661	1029	33	partner	partner	NOUN
cjgl-2661	1029	34	on	on	ADP
cjgl-2661	1029	35	a	a	DET
cjgl-2661	1029	36	recomputed	recompute	VERB
cjgl-2661	1029	37	joint	joint	ADJ
cjgl-2661	1029	38	return	return	NOUN
cjgl-2661	1029	39	,	,	PUNCT
cjgl-2661	1029	40	you	you	PRON
cjgl-2661	1029	41	may	may	AUX
cjgl-2661	1029	42	not	not	PART
cjgl-2661	1029	43	carry	carry	VERB
cjgl-2661	1029	44	that	that	DET
cjgl-2661	1029	45	loss	loss	NOUN
cjgl-2661	1029	46	to	to	ADP
cjgl-2661	1029	47	any	any	DET
cjgl-2661	1029	48	other	other	ADJ
cjgl-2661	1029	49	year	year	NOUN
cjgl-2661	1029	50	,	,	PUNCT
cjgl-2661	1029	51	even	even	ADV
cjgl-2661	1029	52	if	if	SCONJ
cjgl-2661	1029	53	you	you	PRON
cjgl-2661	1029	54	file	file	VERB
cjgl-2661	1029	55	separately	separately	ADV
cjgl-2661	1029	56	in	in	ADP
cjgl-2661	1029	57	that	that	DET
cjgl-2661	1029	58	year	year	NOUN
cjgl-2661	1029	59	or	or	CCONJ
cjgl-2661	1029	60	file	file	VERB
cjgl-2661	1029	61	a	a	DET
cjgl-2661	1029	62	joint	joint	ADJ
cjgl-2661	1029	63	return	return	NOUN
cjgl-2661	1029	64	with	with	ADP
cjgl-2661	1029	65	a	a	DET
cjgl-2661	1029	66	different	different	ADJ
cjgl-2661	1029	67	spouse	spouse	NOUN
cjgl-2661	1029	68	.	.	PUNCT
cjgl-2661	1030	1	24.1	24.1	NUM
cjgl-2661	1030	2	77	77	NUM
cjgl-2661	1030	3	columbia	columbia	PROPN
cjgl-2661	1030	4	journal	journal	NOUN
cjgl-2661	1030	5	of	of	ADP
cjgl-2661	1030	6	gender	gender	NOUN
cjgl-2661	1030	7	and	and	CCONJ
cjgl-2661	1030	8	law	law	NOUN
cjgl-2661	1030	9	the	the	DET
cjgl-2661	1030	10	2011	2011	NUM
cjgl-2661	1030	11	illinois	illinois	PROPN
cjgl-2661	1030	12	form	form	NOUN
cjgl-2661	1030	13	il1040	il1040	PROPN
cjgl-2661	1030	14	has	have	VERB
cjgl-2661	1030	15	a	a	DET
cjgl-2661	1030	16	box	box	NOUN
cjgl-2661	1030	17	on	on	ADP
cjgl-2661	1030	18	its	its	PRON
cjgl-2661	1030	19	first	first	ADJ
cjgl-2661	1030	20	page	page	NOUN
cjgl-2661	1030	21	to	to	PART
cjgl-2661	1030	22	check	check	VERB
cjgl-2661	1030	23	that	that	PRON
cjgl-2661	1030	24	reads	read	VERB
cjgl-2661	1030	25	"	"	PUNCT
cjgl-2661	1030	26	check	check	VERB
cjgl-2661	1030	27	if	if	SCONJ
cjgl-2661	1030	28	same	same	ADJ
cjgl-2661	1030	29	-	-	PUNCT
cjgl-2661	1030	30	sex	sex	NOUN
cjgl-2661	1030	31	civil	civil	ADJ
cjgl-2661	1030	32	union	union	NOUN
cjgl-2661	1030	33	return	return	NOUN
cjgl-2661	1030	34	(	(	PUNCT
cjgl-2661	1030	35	see	see	VERB
cjgl-2661	1030	36	instructions	instruction	NOUN
cjgl-2661	1030	37	)	)	PUNCT
cjgl-2661	1030	38	.	.	PUNCT
cjgl-2661	1030	39	"	"	PUNCT
cjgl-2661	1031	1	this	this	DET
cjgl-2661	1031	2	box	box	NOUN
cjgl-2661	1031	3	is	be	AUX
cjgl-2661	1031	4	in	in	ADP
cjgl-2661	1031	5	a	a	DET
cjgl-2661	1031	6	section	section	NOUN
cjgl-2661	1031	7	directly	directly	ADV
cjgl-2661	1031	8	below	below	ADP
cjgl-2661	1031	9	where	where	SCONJ
cjgl-2661	1031	10	filing	filing	NOUN
cjgl-2661	1031	11	status	status	NOUN
cjgl-2661	1031	12	boxes	box	NOUN
cjgl-2661	1031	13	are	be	AUX
cjgl-2661	1031	14	checked	check	VERB
cjgl-2661	1031	15	.	.	PUNCT
cjgl-2661	1032	1	the	the	DET
cjgl-2661	1032	2	instructions	instruction	NOUN
cjgl-2661	1032	3	to	to	ADP
cjgl-2661	1032	4	the	the	DET
cjgl-2661	1032	5	form	form	NOUN
cjgl-2661	1032	6	surprisingly	surprisingly	ADV
cjgl-2661	1032	7	do	do	AUX
cjgl-2661	1032	8	not	not	PART
cjgl-2661	1032	9	mention	mention	VERB
cjgl-2661	1032	10	the	the	DET
cjgl-2661	1032	11	issues	issue	NOUN
cjgl-2661	1032	12	of	of	ADP
cjgl-2661	1032	13	special	special	ADJ
cjgl-2661	1032	14	concern	concern	NOUN
cjgl-2661	1032	15	to	to	ADP
cjgl-2661	1032	16	same	same	ADJ
cjgl-2661	1032	17	-	-	PUNCT
cjgl-2661	1032	18	sex	sex	NOUN
cjgl-2661	1032	19	couples	couple	NOUN
cjgl-2661	1032	20	in	in	ADP
cjgl-2661	1032	21	civil	civil	ADJ
cjgl-2661	1032	22	unions	union	NOUN
cjgl-2661	1032	23	listed	list	VERB
cjgl-2661	1032	24	on	on	ADP
cjgl-2661	1032	25	the	the	DET
cjgl-2661	1032	26	website	website	NOUN
cjgl-2661	1032	27	page	page	NOUN
cjgl-2661	1032	28	.	.	PUNCT
cjgl-2661	1033	1	the	the	DET
cjgl-2661	1033	2	instructions	instruction	NOUN
cjgl-2661	1033	3	do	do	AUX
cjgl-2661	1033	4	require	require	VERB
cjgl-2661	1033	5	,	,	PUNCT
cjgl-2661	1033	6	however	however	ADV
cjgl-2661	1033	7	,	,	PUNCT
cjgl-2661	1033	8	that	that	SCONJ
cjgl-2661	1033	9	for	for	ADP
cjgl-2661	1033	10	such	such	ADJ
cjgl-2661	1033	11	same	same	ADJ
cjgl-2661	1033	12	-	-	PUNCT
cjgl-2661	1033	13	sex	sex	NOUN
cjgl-2661	1033	14	couples	couple	NOUN
cjgl-2661	1033	15	the	the	DET
cjgl-2661	1033	16	"	"	PUNCT
cjgl-2661	1033	17	federal	federal	ADJ
cjgl-2661	1033	18	'	'	PUNCT
cjgl-2661	1033	19	as	as	ADP
cjgl-2661	1033	20	-	-	PUNCT
cjgl-2661	1033	21	if	if	ADV
cjgl-2661	1033	22	-	-	PUNCT
cjgl-2661	1033	23	married	married	ADJ
cjgl-2661	1033	24	'	'	PUNCT
cjgl-2661	1033	25	return	return	NOUN
cjgl-2661	1033	26	,	,	PUNCT
cjgl-2661	1033	27	including	include	VERB
cjgl-2661	1033	28	all	all	DET
cjgl-2661	1033	29	schedules	schedule	NOUN
cjgl-2661	1033	30	and	and	CCONJ
cjgl-2661	1033	31	attachments	attachment	NOUN
cjgl-2661	1033	32	"	"	PUNCT
cjgl-2661	1033	33	be	be	AUX
cjgl-2661	1033	34	attached	attach	VERB
cjgl-2661	1033	35	to	to	ADP
cjgl-2661	1033	36	the	the	DET
cjgl-2661	1033	37	form	form	NOUN
cjgl-2661	1033	38	il-1040.1'9	il-1040.1'9	X
cjgl-2661	1033	39	d.	d.	PROPN
cjgl-2661	1033	40	rhode	rhode	PROPN
cjgl-2661	1033	41	island	island	NOUN
cjgl-2661	1033	42	in	in	ADP
cjgl-2661	1033	43	2006	2006	NUM
cjgl-2661	1033	44	,	,	PUNCT
cjgl-2661	1033	45	rhode	rhode	PROPN
cjgl-2661	1033	46	island	island	NOUN
cjgl-2661	1033	47	first	first	ADV
cjgl-2661	1033	48	allowed	allow	VERB
cjgl-2661	1033	49	a	a	DET
cjgl-2661	1033	50	subtraction	subtraction	NOUN
cjgl-2661	1033	51	from	from	ADP
cjgl-2661	1033	52	the	the	DET
cjgl-2661	1033	53	calculation	calculation	NOUN
cjgl-2661	1033	54	of	of	ADP
cjgl-2661	1033	55	rhode	rhode	PROPN
cjgl-2661	1033	56	island	island	NOUN
cjgl-2661	1033	57	taxable	taxable	ADJ
cjgl-2661	1033	58	income	income	NOUN
cjgl-2661	1033	59	for	for	ADP
cjgl-2661	1033	60	the	the	DET
cjgl-2661	1033	61	amount	amount	NOUN
cjgl-2661	1033	62	that	that	PRON
cjgl-2661	1033	63	was	be	AUX
cjgl-2661	1033	64	included	include	VERB
cjgl-2661	1033	65	in	in	ADP
cjgl-2661	1033	66	federal	federal	ADJ
cjgl-2661	1033	67	adjusted	adjust	VERB
cjgl-2661	1033	68	gross	gross	ADJ
cjgl-2661	1033	69	income	income	NOUN
cjgl-2661	1033	70	as	as	SCONJ
cjgl-2661	1033	71	the	the	DET
cjgl-2661	1033	72	value	value	NOUN
cjgl-2661	1033	73	of	of	ADP
cjgl-2661	1033	74	insurance	insurance	NOUN
cjgl-2661	1033	75	benefits	benefit	NOUN
cjgl-2661	1033	76	provided	provide	VERB
cjgl-2661	1033	77	to	to	ADP
cjgl-2661	1033	78	state	state	NOUN
cjgl-2661	1033	79	employees	employee	NOUN
cjgl-2661	1033	80	for	for	ADP
cjgl-2661	1033	81	covering	cover	VERB
cjgl-2661	1033	82	their	their	PRON
cjgl-2661	1033	83	dependents	dependent	NOUN
cjgl-2661	1033	84	and	and	CCONJ
cjgl-2661	1033	85	domestic	domestic	ADJ
cjgl-2661	1033	86	partners.19	partners.19	NOUN
cjgl-2661	1033	87	2	2	NUM
cjgl-2661	1033	88	"	"	PUNCT
cjgl-2661	1033	89	domestic	domestic	ADJ
cjgl-2661	1033	90	partner	partner	NOUN
cjgl-2661	1033	91	"	"	PUNCT
cjgl-2661	1033	92	is	be	AUX
cjgl-2661	1033	93	a	a	DET
cjgl-2661	1033	94	defined	define	VERB
cjgl-2661	1033	95	term	term	NOUN
cjgl-2661	1033	96	under	under	ADP
cjgl-2661	1033	97	the	the	DET
cjgl-2661	1033	98	state	state	NOUN
cjgl-2661	1033	99	's	's	PART
cjgl-2661	1033	100	public	public	ADJ
cjgl-2661	1033	101	officers	officer	NOUN
cjgl-2661	1033	102	and	and	CCONJ
cjgl-2661	1033	103	employees	employee	NOUN
cjgl-2661	1033	104	insurance	insurance	NOUN
cjgl-2661	1033	105	benefits	benefit	VERB
cjgl-2661	1033	106	laws	law	NOUN
cjgl-2661	1033	107	that	that	PRON
cjgl-2661	1033	108	can	can	AUX
cjgl-2661	1033	109	include	include	VERB
cjgl-2661	1033	110	same	same	ADJ
cjgl-2661	1033	111	-	-	PUNCT
cjgl-2661	1033	112	sex	sex	NOUN
cjgl-2661	1033	113	couples	couple	NOUN
cjgl-2661	1033	114	living	live	VERB
cjgl-2661	1033	115	together	together	ADV
cjgl-2661	1033	116	in	in	ADP
cjgl-2661	1033	117	financial	financial	ADJ
cjgl-2661	1033	118	interdependence	interdependence	NOUN
cjgl-2661	1033	119	,	,	PUNCT
cjgl-2661	1033	120	if	if	SCONJ
cjgl-2661	1033	121	the	the	DET
cjgl-2661	1033	122	employee	employee	NOUN
cjgl-2661	1033	123	certifies	certifie	NOUN
cjgl-2661	1033	124	to	to	ADP
cjgl-2661	1033	125	the	the	DET
cjgl-2661	1033	126	benefits	benefit	NOUN
cjgl-2661	1033	127	director	director	NOUN
cjgl-2661	1033	128	of	of	ADP
cjgl-2661	1033	129	the	the	DET
cjgl-2661	1033	130	employee	employee	NOUN
cjgl-2661	1033	131	's	's	PART
cjgl-2661	1033	132	division	division	NOUN
cjgl-2661	1033	133	of	of	ADP
cjgl-2661	1033	134	personnel	personnel	NOUN
cjgl-2661	1033	135	the	the	DET
cjgl-2661	1033	136	existence	existence	NOUN
cjgl-2661	1033	137	of	of	ADP
cjgl-2661	1033	138	a	a	DET
cjgl-2661	1033	139	domestic	domestic	ADJ
cjgl-2661	1033	140	partnership	partnership	NOUN
cjgl-2661	1033	141	.	.	PUNCT
cjgl-2661	1034	1	93	93	NUM
cjgl-2661	1034	2	without	without	ADP
cjgl-2661	1034	3	changing	change	VERB
cjgl-2661	1034	4	the	the	DET
cjgl-2661	1034	5	definition	definition	NOUN
cjgl-2661	1034	6	of	of	ADP
cjgl-2661	1034	7	"	"	PUNCT
cjgl-2661	1034	8	domestic	domestic	ADJ
cjgl-2661	1034	9	partner	partner	NOUN
cjgl-2661	1034	10	,	,	PUNCT
cjgl-2661	1034	11	"	"	PUNCT
cjgl-2661	1034	12	rhode	rhode	PROPN
cjgl-2661	1034	13	island	island	NOUN
cjgl-2661	1034	14	adopted	adopt	VERB
cjgl-2661	1034	15	samesex	samesex	NOUN
cjgl-2661	1034	16	"	"	PUNCT
cjgl-2661	1034	17	civil	civil	ADJ
cjgl-2661	1034	18	unions	union	NOUN
cjgl-2661	1034	19	"	"	PUNCT
cjgl-2661	1034	20	giving	give	VERB
cjgl-2661	1034	21	substantially	substantially	ADV
cjgl-2661	1034	22	the	the	DET
cjgl-2661	1034	23	same	same	ADJ
cjgl-2661	1034	24	rights	right	NOUN
cjgl-2661	1034	25	as	as	ADP
cjgl-2661	1034	26	marriage	marriage	NOUN
cjgl-2661	1034	27	,	,	PUNCT
cjgl-2661	1034	28	effective	effective	ADJ
cjgl-2661	1034	29	as	as	ADP
cjgl-2661	1034	30	of	of	ADP
cjgl-2661	1034	31	july	july	PROPN
cjgl-2661	1034	32	1	1	NUM
cjgl-2661	1034	33	,	,	PUNCT
cjgl-2661	1034	34	2011.194	2011.194	PROPN
cjgl-2661	1034	35	although	although	SCONJ
cjgl-2661	1034	36	the	the	DET
cjgl-2661	1034	37	new	new	ADJ
cjgl-2661	1034	38	civil	civil	ADJ
cjgl-2661	1034	39	union	union	PROPN
cjgl-2661	1034	40	statute	statute	NOUN
cjgl-2661	1034	41	did	do	AUX
cjgl-2661	1034	42	not	not	PART
cjgl-2661	1034	43	mention	mention	VERB
cjgl-2661	1034	44	taxation	taxation	NOUN
cjgl-2661	1034	45	,	,	PUNCT
cjgl-2661	1034	46	it	it	PRON
cjgl-2661	1034	47	did	do	AUX
cjgl-2661	1034	48	provide	provide	VERB
cjgl-2661	1034	49	as	as	SCONJ
cjgl-2661	1034	50	follows	follow	VERB
cjgl-2661	1034	51	:	:	PUNCT
cjgl-2661	1034	52	"	"	PUNCT
cjgl-2661	1034	53	a	a	DET
cjgl-2661	1034	54	party	party	NOUN
cjgl-2661	1034	55	to	to	ADP
cjgl-2661	1034	56	a	a	DET
cjgl-2661	1034	57	civil	civil	ADJ
cjgl-2661	1034	58	union	union	NOUN
cjgl-2661	1034	59	shall	shall	AUX
cjgl-2661	1034	60	be	be	AUX
cjgl-2661	1034	61	included	include	VERB
cjgl-2661	1034	62	in	in	ADP
cjgl-2661	1034	63	any	any	DET
cjgl-2661	1034	64	definition	definition	NOUN
cjgl-2661	1034	65	or	or	CCONJ
cjgl-2661	1034	66	use	use	NOUN
cjgl-2661	1034	67	of	of	ADP
cjgl-2661	1034	68	any	any	DET
cjgl-2661	1034	69	term	term	NOUN
cjgl-2661	1034	70	that	that	PRON
cjgl-2661	1034	71	denotes	denote	VERB
cjgl-2661	1034	72	the	the	DET
cjgl-2661	1034	73	spousal	spousal	PROPN
cjgl-2661	1034	74	relationship	relationship	NOUN
cjgl-2661	1034	75	,	,	PUNCT
cjgl-2661	1034	76	whether	whether	SCONJ
cjgl-2661	1034	77	or	or	CCONJ
cjgl-2661	1034	78	not	not	PART
cjgl-2661	1034	79	gender	gender	NOUN
cjgl-2661	1034	80	specific	specific	ADJ
cjgl-2661	1034	81	,	,	PUNCT
cjgl-2661	1034	82	as	as	SCONJ
cjgl-2661	1034	83	those	those	DET
cjgl-2661	1034	84	or	or	CCONJ
cjgl-2661	1034	85	related	related	ADJ
cjgl-2661	1034	86	terms	term	NOUN
cjgl-2661	1034	87	designating	designate	VERB
cjgl-2661	1034	88	that	that	DET
cjgl-2661	1034	89	relationship	relationship	NOUN
cjgl-2661	1034	90	are	be	AUX
cjgl-2661	1034	91	used	use	VERB
cjgl-2661	1034	92	throughout	throughout	ADP
cjgl-2661	1034	93	the	the	DET
cjgl-2661	1034	94	laws	law	NOUN
cjgl-2661	1034	95	of	of	ADP
cjgl-2661	1034	96	the	the	DET
cjgl-2661	1034	97	state	state	NOUN
cjgl-2661	1034	98	of	of	ADP
cjgl-2661	1034	99	rhode	rhode	PROPN
cjgl-2661	1034	100	island	island	NOUN
cjgl-2661	1034	101	.	.	PUNCT
cjgl-2661	1035	1	"'95	"'95	PROPN
cjgl-2661	1035	2	like	like	ADP
cjgl-2661	1035	3	oregon	oregon	PROPN
cjgl-2661	1035	4	and	and	CCONJ
cjgl-2661	1035	5	iowa	iowa	PROPN
cjgl-2661	1035	6	,	,	PUNCT
cjgl-2661	1035	7	rhode	rhode	PROPN
cjgl-2661	1035	8	island	island	NOUN
cjgl-2661	1035	9	has	have	VERB
cjgl-2661	1035	10	a	a	DET
cjgl-2661	1035	11	high	high	ADJ
cjgl-2661	1035	12	degree	degree	NOUN
cjgl-2661	1035	13	of	of	ADP
cjgl-2661	1035	14	federal	federal	ADJ
cjgl-2661	1035	15	conformity	conformity	NOUN
cjgl-2661	1035	16	of	of	ADP
cjgl-2661	1035	17	income	income	NOUN
cjgl-2661	1035	18	tax	tax	NOUN
cjgl-2661	1035	19	filing	filing	NOUN
cjgl-2661	1035	20	status	status	NOUN
cjgl-2661	1035	21	with	with	ADP
cjgl-2661	1035	22	the	the	DET
cjgl-2661	1035	23	irs	irs	PROPN
cjgl-2661	1035	24	.	.	PUNCT
cjgl-2661	1036	1	generally	generally	ADV
cjgl-2661	1036	2	,	,	PUNCT
cjgl-2661	1036	3	if	if	SCONJ
cjgl-2661	1036	4	a	a	DET
cjgl-2661	1036	5	married	married	ADJ
cjgl-2661	1036	6	couple	couple	NOUN
cjgl-2661	1036	7	files	file	VERB
cjgl-2661	1036	8	federal	federal	ADJ
cjgl-2661	1036	9	joint	joint	ADJ
cjgl-2661	1036	10	returns	return	NOUN
cjgl-2661	1036	11	,	,	PUNCT
cjgl-2661	1036	12	it	it	PRON
cjgl-2661	1036	13	also	also	ADV
cjgl-2661	1036	14	must	must	AUX
cjgl-2661	1036	15	file	file	VERB
cjgl-2661	1036	16	rhode	rhode	PROPN
cjgl-2661	1036	17	island	island	NOUN
cjgl-2661	1036	18	joint	joint	ADJ
cjgl-2661	1036	19	returns.196	returns.196	PROPN
cjgl-2661	1036	20	rhode	rhode	PROPN
cjgl-2661	1036	21	island	island	NOUN
cjgl-2661	1036	22	law	law	NOUN
cjgl-2661	1036	23	provides	provide	VERB
cjgl-2661	1036	24	:	:	PUNCT
cjgl-2661	1036	25	"	"	PUNCT
cjgl-2661	1036	26	if	if	SCONJ
cjgl-2661	1036	27	the	the	DET
cjgl-2661	1036	28	federal	federal	ADJ
cjgl-2661	1036	29	income	income	NOUN
cjgl-2661	1036	30	tax	tax	NOUN
cjgl-2661	1036	31	liability	liability	NOUN
cjgl-2661	1036	32	of	of	ADP
cjgl-2661	1036	33	husband	husband	NOUN
cjgl-2661	1036	34	or	or	CCONJ
cjgl-2661	1036	35	wife	wife	NOUN
cjgl-2661	1036	36	is	be	AUX
cjgl-2661	1036	37	determined	determine	VERB
cjgl-2661	1036	38	on	on	ADP
cjgl-2661	1036	39	a	a	DET
cjgl-2661	1036	40	separate	separate	ADJ
cjgl-2661	1036	41	federal	federal	ADJ
cjgl-2661	1036	42	return	return	NOUN
cjgl-2661	1036	43	,	,	PUNCT
cjgl-2661	1036	44	their	their	PRON
cjgl-2661	1036	45	rhode	rhode	NOUN
cjgl-2661	1036	46	191	191	NUM
cjgl-2661	1036	47	ill	ill	ADJ
cjgl-2661	1036	48	.	.	PUNCT
cjgl-2661	1037	1	dep't	dep't	NOUN
cjgl-2661	1037	2	of	of	ADP
cjgl-2661	1037	3	revenue	revenue	NOUN
cjgl-2661	1037	4	,	,	PUNCT
cjgl-2661	1037	5	2011	2011	NUM
cjgl-2661	1037	6	form	form	NOUN
cjgl-2661	1037	7	il1040	il1040	ADJ
cjgl-2661	1037	8	instructions	instruction	NOUN
cjgl-2661	1037	9	5	5	NUM
cjgl-2661	1037	10	(	(	PUNCT
cjgl-2661	1037	11	2011	2011	NUM
cjgl-2661	1037	12	)	)	PUNCT
cjgl-2661	1037	13	,	,	PUNCT
cjgl-2661	1037	14	available	available	ADJ
cjgl-2661	1037	15	at	at	ADP
cjgl-2661	1037	16	http://www.revenue.state	http://www.revenue.state	PROPN
cjgl-2661	1037	17	.	.	PUNCT
cjgl-2661	1038	1	il.us/taxforms/incmcurrentyear/individual/il-1040-instr.pdf	il.us/taxforms/incmcurrentyear/individual/il-1040-instr.pdf	NOUN
cjgl-2661	1038	2	.	.	PUNCT
cjgl-2661	1039	1	192	192	NUM
cjgl-2661	1039	2	2006	2006	NUM
cjgl-2661	1039	3	r.i	r.i	PROPN
cjgl-2661	1039	4	.	.	PROPN
cjgl-2661	1039	5	pub	pub	NOUN
cjgl-2661	1039	6	.	.	PUNCT
cjgl-2661	1040	1	laws	law	NOUN
cjgl-2661	1040	2	189	189	NUM
cjgl-2661	1040	3	,	,	PUNCT
cjgl-2661	1040	4	§	§	PROPN
cjgl-2661	1040	5	3	3	NUM
cjgl-2661	1040	6	(	(	PUNCT
cjgl-2661	1040	7	adding	add	VERB
cjgl-2661	1040	8	r.i	r.i	PROPN
cjgl-2661	1040	9	.	.	PROPN
cjgl-2661	1040	10	gen	gen	PROPN
cjgl-2661	1040	11	.	.	PROPN
cjgl-2661	1040	12	laws	law	NOUN
cjgl-2661	1040	13	§	§	PROPN
cjgl-2661	1040	14	44	44	NUM
cjgl-2661	1040	15	-	-	SYM
cjgl-2661	1040	16	30	30	NUM
cjgl-2661	1040	17	-	-	PUNCT
cjgl-2661	1040	18	12(c)(6	12(c)(6	NUM
cjgl-2661	1040	19	)	)	PUNCT
cjgl-2661	1040	20	(	(	PUNCT
cjgl-2661	1040	21	2009	2009	NUM
cjgl-2661	1040	22	)	)	PUNCT
cjgl-2661	1040	23	)	)	PUNCT
cjgl-2661	1040	24	.	.	PUNCT
cjgl-2661	1041	1	193	193	NUM
cjgl-2661	1041	2	r.i	r.i	PROPN
cjgl-2661	1041	3	.	.	PROPN
cjgl-2661	1041	4	gen	gen	PROPN
cjgl-2661	1041	5	.	.	PROPN
cjgl-2661	1041	6	laws	law	NOUN
cjgl-2661	1041	7	§	§	PROPN
cjgl-2661	1041	8	36	36	NUM
cjgl-2661	1041	9	-	-	SYM
cjgl-2661	1041	10	12	12	NUM
cjgl-2661	1041	11	-	-	PUNCT
cjgl-2661	1041	12	1(3	1(3	NUM
cjgl-2661	1041	13	)	)	PUNCT
cjgl-2661	1041	14	(	(	PUNCT
cjgl-2661	1041	15	2011	2011	NUM
cjgl-2661	1041	16	)	)	PUNCT
cjgl-2661	1041	17	.	.	PUNCT
cjgl-2661	1042	1	194	194	NUM
cjgl-2661	1042	2	2011	2011	NUM
cjgl-2661	1042	3	r.i	r.i	PROPN
cjgl-2661	1042	4	.	.	PROPN
cjgl-2661	1042	5	pub	pub	NOUN
cjgl-2661	1042	6	.	.	PUNCT
cjgl-2661	1043	1	laws	law	NOUN
cjgl-2661	1043	2	198	198	NUM
cjgl-2661	1043	3	,	,	PUNCT
cjgl-2661	1043	4	§	§	PROPN
cjgl-2661	1043	5	i	i	PRON
cjgl-2661	1043	6	(	(	PUNCT
cjgl-2661	1043	7	adding	add	VERB
cjgl-2661	1043	8	r.i	r.i	PROPN
cjgl-2661	1043	9	.	.	PROPN
cjgl-2661	1043	10	gen	gen	PROPN
cjgl-2661	1043	11	.	.	PROPN
cjgl-2661	1043	12	laws	law	NOUN
cjgl-2661	1043	13	§	§	PROPN
cjgl-2661	1043	14	§	§	PROPN
cjgl-2661	1043	15	15	15	NUM
cjgl-2661	1043	16	-	-	SYM
cjgl-2661	1043	17	3.1	3.1	NUM
cjgl-2661	1043	18	-	-	SYM
cjgl-2661	1043	19	1(2	1(2	NUM
cjgl-2661	1043	20	)	)	PUNCT
cjgl-2661	1043	21	,	,	PUNCT
cjgl-2661	1043	22	15	15	NUM
cjgl-2661	1043	23	-	-	SYM
cjgl-2661	1043	24	3.1	3.1	NUM
cjgl-2661	1043	25	-	-	SYM
cjgl-2661	1043	26	6	6	NUM
cjgl-2661	1043	27	(	(	PUNCT
cjgl-2661	1043	28	2011	2011	NUM
cjgl-2661	1043	29	)	)	PUNCT
cjgl-2661	1043	30	)	)	PUNCT
cjgl-2661	1043	31	.	.	PUNCT
cjgl-2661	1044	1	195	195	NUM
cjgl-2661	1044	2	r.i	r.i	PROPN
cjgl-2661	1044	3	.	.	PROPN
cjgl-2661	1044	4	gen	gen	PROPN
cjgl-2661	1044	5	.	.	PROPN
cjgl-2661	1044	6	laws	law	NOUN
cjgl-2661	1044	7	§	§	PROPN
cjgl-2661	1044	8	15	15	NUM
cjgl-2661	1044	9	-	-	SYM
cjgl-2661	1044	10	3.1	3.1	NUM
cjgl-2661	1044	11	-	-	SYM
cjgl-2661	1044	12	7	7	NUM
cjgl-2661	1044	13	(	(	PUNCT
cjgl-2661	1044	14	2011	2011	NUM
cjgl-2661	1044	15	)	)	PUNCT
cjgl-2661	1044	16	.	.	PUNCT
cjgl-2661	1045	1	196	196	NUM
cjgl-2661	1046	1	i	i	PRON
cjgl-2661	1046	2	d.	d.	PROPN
cjgl-2661	1046	3	§	§	PROPN
cjgl-2661	1046	4	44	44	NUM
cjgl-2661	1046	5	-	-	SYM
cjgl-2661	1046	6	30	30	NUM
cjgl-2661	1046	7	-	-	SYM
cjgl-2661	1046	8	51(b)(2)-(4	51(b)(2)-(4	NUM
cjgl-2661	1046	9	)	)	PUNCT
cjgl-2661	1046	10	.	.	PUNCT
cjgl-2661	1047	1	78	78	NUM
cjgl-2661	1047	2	24.1	24.1	NUM
cjgl-2661	1047	3	columbia	columbia	PROPN
cjgl-2661	1047	4	journal	journal	NOUN
cjgl-2661	1047	5	of	of	ADP
cjgl-2661	1047	6	gender	gender	NOUN
cjgl-2661	1047	7	and	and	CCONJ
cjgl-2661	1047	8	law	law	NOUN
cjgl-2661	1047	9	island	island	NOUN
cjgl-2661	1047	10	income	income	NOUN
cjgl-2661	1047	11	tax	tax	NOUN
cjgl-2661	1047	12	liabilities	liability	NOUN
cjgl-2661	1047	13	and	and	CCONJ
cjgl-2661	1047	14	returns	return	NOUN
cjgl-2661	1047	15	shall	shall	AUX
cjgl-2661	1047	16	be	be	AUX
cjgl-2661	1047	17	separate	separate	ADJ
cjgl-2661	1047	18	.	.	PUNCT
cjgl-2661	1047	19	"	"	PUNCT
cjgl-2661	1048	1	9	9	NUM
cjgl-2661	1048	2	7	7	NUM
cjgl-2661	1048	3	rather	rather	ADV
cjgl-2661	1048	4	shockingly	shockingly	ADV
cjgl-2661	1048	5	,	,	PUNCT
cjgl-2661	1048	6	the	the	DET
cjgl-2661	1048	7	rhode	rhode	PROPN
cjgl-2661	1048	8	island	island	PROPN
cjgl-2661	1048	9	department	department	PROPN
cjgl-2661	1048	10	of	of	ADP
cjgl-2661	1048	11	revenue	revenue	NOUN
cjgl-2661	1048	12	division	division	NOUN
cjgl-2661	1048	13	of	of	ADP
cjgl-2661	1048	14	taxation	taxation	NOUN
cjgl-2661	1048	15	has	have	AUX
cjgl-2661	1048	16	not	not	PART
cjgl-2661	1048	17	issued	issue	VERB
cjgl-2661	1048	18	any	any	DET
cjgl-2661	1048	19	guidance	guidance	NOUN
cjgl-2661	1048	20	to	to	ADP
cjgl-2661	1048	21	date	date	NOUN
cjgl-2661	1048	22	on	on	ADP
cjgl-2661	1048	23	how	how	SCONJ
cjgl-2661	1048	24	parties	party	NOUN
cjgl-2661	1048	25	to	to	ADP
cjgl-2661	1048	26	a	a	DET
cjgl-2661	1048	27	civil	civil	ADJ
cjgl-2661	1048	28	union	union	NOUN
cjgl-2661	1048	29	should	should	AUX
cjgl-2661	1048	30	file	file	VERB
cjgl-2661	1048	31	rhode	rhode	PROPN
cjgl-2661	1048	32	island	island	NOUN
cjgl-2661	1048	33	income	income	NOUN
cjgl-2661	1048	34	tax	tax	NOUN
cjgl-2661	1048	35	returns	return	NOUN
cjgl-2661	1048	36	.	.	PUNCT
cjgl-2661	1049	1	presumably	presumably	ADV
cjgl-2661	1049	2	,	,	PUNCT
cjgl-2661	1049	3	same	same	ADJ
cjgl-2661	1049	4	-	-	PUNCT
cjgl-2661	1049	5	sex	sex	NOUN
cjgl-2661	1049	6	couples	couple	NOUN
cjgl-2661	1049	7	in	in	ADP
cjgl-2661	1049	8	civil	civil	ADJ
cjgl-2661	1049	9	unions	union	NOUN
cjgl-2661	1049	10	filing	file	VERB
cjgl-2661	1049	11	in	in	ADP
cjgl-2661	1049	12	rhode	rhode	PROPN
cjgl-2661	1049	13	island	island	NOUN
cjgl-2661	1049	14	for	for	ADP
cjgl-2661	1049	15	the	the	DET
cjgl-2661	1049	16	2011	2011	NUM
cjgl-2661	1049	17	tax	tax	NOUN
cjgl-2661	1049	18	year	year	NOUN
cjgl-2661	1049	19	should	should	AUX
cjgl-2661	1049	20	be	be	AUX
cjgl-2661	1049	21	able	able	ADJ
cjgl-2661	1049	22	to	to	PART
cjgl-2661	1049	23	file	file	VERB
cjgl-2661	1049	24	joint	joint	ADJ
cjgl-2661	1049	25	state	state	NOUN
cjgl-2661	1049	26	income	income	NOUN
cjgl-2661	1049	27	tax	tax	NOUN
cjgl-2661	1049	28	returns	return	NOUN
cjgl-2661	1049	29	.	.	PUNCT
cjgl-2661	1050	1	however	however	ADV
cjgl-2661	1050	2	,	,	PUNCT
cjgl-2661	1050	3	the	the	DET
cjgl-2661	1050	4	words	word	NOUN
cjgl-2661	1050	5	"	"	PUNCT
cjgl-2661	1050	6	civil	civil	ADJ
cjgl-2661	1050	7	union	union	NOUN
cjgl-2661	1050	8	"	"	PUNCT
cjgl-2661	1050	9	do	do	AUX
cjgl-2661	1050	10	not	not	PART
cjgl-2661	1050	11	appear	appear	VERB
cjgl-2661	1050	12	in	in	ADP
cjgl-2661	1050	13	the	the	DET
cjgl-2661	1050	14	forms	form	NOUN
cjgl-2661	1050	15	or	or	CCONJ
cjgl-2661	1050	16	instructions	instruction	NOUN
cjgl-2661	1050	17	for	for	ADP
cjgl-2661	1050	18	2011	2011	NUM
cjgl-2661	1050	19	tax	tax	NOUN
cjgl-2661	1050	20	year	year	NOUN
cjgl-2661	1050	21	return	return	NOUN
cjgl-2661	1050	22	.	.	PUNCT
cjgl-2661	1050	23	'"9	'"9	PUNCT
cjgl-2661	1051	1	the	the	DET
cjgl-2661	1051	2	only	only	ADJ
cjgl-2661	1051	3	thing	thing	NOUN
cjgl-2661	1051	4	appearing	appear	VERB
cjgl-2661	1051	5	on	on	ADP
cjgl-2661	1051	6	the	the	DET
cjgl-2661	1051	7	2011	2011	NUM
cjgl-2661	1051	8	forms	form	NOUN
cjgl-2661	1051	9	and	and	CCONJ
cjgl-2661	1051	10	instructions	instruction	NOUN
cjgl-2661	1051	11	is	be	AUX
cjgl-2661	1051	12	on	on	ADP
cjgl-2661	1051	13	schedule	schedule	NOUN
cjgl-2661	1051	14	m	m	PROPN
cjgl-2661	1051	15	,	,	PUNCT
cjgl-2661	1051	16	where	where	SCONJ
cjgl-2661	1051	17	adjustments	adjustment	NOUN
cjgl-2661	1051	18	to	to	ADP
cjgl-2661	1051	19	federal	federal	ADJ
cjgl-2661	1051	20	income	income	NOUN
cjgl-2661	1051	21	are	be	AUX
cjgl-2661	1051	22	made	make	VERB
cjgl-2661	1051	23	:	:	PUNCT
cjgl-2661	1051	24	there	there	PRON
cjgl-2661	1051	25	is	be	VERB
cjgl-2661	1051	26	a	a	DET
cjgl-2661	1051	27	line	line	NOUN
cjgl-2661	1051	28	for	for	ADP
cjgl-2661	1051	29	entering	enter	VERB
cjgl-2661	1051	30	the	the	DET
cjgl-2661	1051	31	amount	amount	NOUN
cjgl-2661	1051	32	of	of	ADP
cjgl-2661	1051	33	insurance	insurance	NOUN
cjgl-2661	1051	34	benefits	benefit	NOUN
cjgl-2661	1051	35	for	for	ADP
cjgl-2661	1051	36	dependents	dependent	NOUN
cjgl-2661	1051	37	and	and	CCONJ
cjgl-2661	1051	38	domestic	domestic	ADJ
cjgl-2661	1051	39	partners	partner	NOUN
cjgl-2661	1051	40	included	include	VERB
cjgl-2661	1051	41	in	in	ADP
cjgl-2661	1051	42	federal	federal	ADJ
cjgl-2661	1051	43	adjusted	adjust	VERB
cjgl-2661	1051	44	gross	gross	ADJ
cjgl-2661	1051	45	income	income	NOUN
cjgl-2661	1051	46	in	in	ADP
cjgl-2661	1051	47	the	the	DET
cjgl-2661	1051	48	case	case	NOUN
cjgl-2661	1051	49	of	of	ADP
cjgl-2661	1051	50	public	public	ADJ
cjgl-2661	1051	51	employees	employee	NOUN
cjgl-2661	1051	52	.	.	PUNCT
cjgl-2661	1051	53	'	'	PUNCT
cjgl-2661	1052	1	"	"	PUNCT
cjgl-2661	1052	2	this	this	DET
cjgl-2661	1052	3	lack	lack	NOUN
cjgl-2661	1052	4	ofguidance	ofguidance	NOUN
cjgl-2661	1052	5	with	with	ADP
cjgl-2661	1052	6	respect	respect	NOUN
cjgl-2661	1052	7	to	to	ADP
cjgl-2661	1052	8	parties	party	NOUN
cjgl-2661	1052	9	in	in	ADP
cjgl-2661	1052	10	civil	civil	ADJ
cjgl-2661	1052	11	unions	union	NOUN
cjgl-2661	1052	12	is	be	AUX
cjgl-2661	1052	13	an	an	DET
cjgl-2661	1052	14	unparalleled	unparalleled	ADJ
cjgl-2661	1052	15	low	low	NOUN
cjgl-2661	1052	16	for	for	ADP
cjgl-2661	1052	17	any	any	DET
cjgl-2661	1052	18	state	state	NOUN
cjgl-2661	1052	19	we	we	PRON
cjgl-2661	1052	20	have	have	AUX
cjgl-2661	1052	21	surveyed	survey	VERB
cjgl-2661	1052	22	.	.	PUNCT
cjgl-2661	1053	1	same	same	ADJ
cjgl-2661	1053	2	-	-	PUNCT
cjgl-2661	1053	3	sex	sex	NOUN
cjgl-2661	1053	4	couples	couple	NOUN
cjgl-2661	1053	5	in	in	ADP
cjgl-2661	1053	6	legally	legally	ADV
cjgl-2661	1053	7	recognized	recognize	VERB
cjgl-2661	1053	8	relationships	relationship	NOUN
cjgl-2661	1053	9	can	can	AUX
cjgl-2661	1053	10	only	only	ADV
cjgl-2661	1053	11	guess	guess	VERB
cjgl-2661	1053	12	how	how	SCONJ
cjgl-2661	1053	13	they	they	PRON
cjgl-2661	1053	14	should	should	AUX
cjgl-2661	1053	15	file	file	VERB
cjgl-2661	1053	16	their	their	PRON
cjgl-2661	1053	17	2011	2011	NUM
cjgl-2661	1053	18	rhode	rhode	PROPN
cjgl-2661	1053	19	island	island	NOUN
cjgl-2661	1053	20	income	income	NOUN
cjgl-2661	1053	21	tax	tax	NOUN
cjgl-2661	1053	22	.	.	PUNCT
cjgl-2661	1054	1	e.	e.	PROPN
cjgl-2661	1054	2	delaware	delaware	PROPN
cjgl-2661	1054	3	delaware	delaware	PROPN
cjgl-2661	1054	4	adopted	adopt	VERB
cjgl-2661	1054	5	same	same	ADJ
cjgl-2661	1054	6	-	-	PUNCT
cjgl-2661	1054	7	sex	sex	NOUN
cjgl-2661	1054	8	civil	civil	ADJ
cjgl-2661	1054	9	unions	union	NOUN
cjgl-2661	1054	10	giving	give	VERB
cjgl-2661	1054	11	substantially	substantially	ADV
cjgl-2661	1054	12	the	the	DET
cjgl-2661	1054	13	same	same	ADJ
cjgl-2661	1054	14	rights	right	NOUN
cjgl-2661	1054	15	as	as	ADP
cjgl-2661	1054	16	marriage	marriage	NOUN
cjgl-2661	1054	17	,	,	PUNCT
cjgl-2661	1054	18	effective	effective	ADJ
cjgl-2661	1054	19	as	as	ADP
cjgl-2661	1054	20	of	of	ADP
cjgl-2661	1054	21	january	january	PROPN
cjgl-2661	1054	22	1	1	NUM
cjgl-2661	1054	23	,	,	PUNCT
cjgl-2661	1054	24	2012.2	2012.2	NUM
cjgl-2661	1054	25	the	the	DET
cjgl-2661	1054	26	statute	statute	NOUN
cjgl-2661	1054	27	provides	provide	VERB
cjgl-2661	1054	28	:	:	PUNCT
cjgl-2661	1054	29	to	to	ADP
cjgl-2661	1054	30	the	the	DET
cjgl-2661	1054	31	extent	extent	NOUN
cjgl-2661	1054	32	that	that	SCONJ
cjgl-2661	1054	33	provisions	provision	NOUN
cjgl-2661	1054	34	of	of	ADP
cjgl-2661	1054	35	the	the	DET
cjgl-2661	1054	36	laws	law	NOUN
cjgl-2661	1054	37	of	of	ADP
cjgl-2661	1054	38	this	this	DET
cjgl-2661	1054	39	state	state	NOUN
cjgl-2661	1054	40	,	,	PUNCT
cjgl-2661	1054	41	whether	whether	SCONJ
cjgl-2661	1054	42	derived	derive	VERB
cjgl-2661	1054	43	from	from	ADP
cjgl-2661	1054	44	statutes	statute	NOUN
cjgl-2661	1054	45	,	,	PUNCT
cjgl-2661	1054	46	administrative	administrative	ADJ
cjgl-2661	1054	47	rules	rule	NOUN
cjgl-2661	1054	48	or	or	CCONJ
cjgl-2661	1054	49	regulations	regulation	NOUN
cjgl-2661	1054	50	,	,	PUNCT
cjgl-2661	1054	51	court	court	NOUN
cjgl-2661	1054	52	rules	rule	NOUN
cjgl-2661	1054	53	,	,	PUNCT
cjgl-2661	1054	54	governmental	governmental	ADJ
cjgl-2661	1054	55	policies	policy	NOUN
cjgl-2661	1054	56	,	,	PUNCT
cjgl-2661	1054	57	common	common	ADJ
cjgl-2661	1054	58	law	law	NOUN
cjgl-2661	1054	59	,	,	PUNCT
cjgl-2661	1054	60	court	court	NOUN
cjgl-2661	1054	61	decisions	decision	NOUN
cjgl-2661	1054	62	,	,	PUNCT
cjgl-2661	1054	63	or	or	CCONJ
cjgl-2661	1054	64	any	any	DET
cjgl-2661	1054	65	other	other	ADJ
cjgl-2661	1054	66	provisions	provision	NOUN
cjgl-2661	1054	67	or	or	CCONJ
cjgl-2661	1054	68	sources	source	NOUN
cjgl-2661	1054	69	of	of	ADP
cjgl-2661	1054	70	law	law	NOUN
cjgl-2661	1054	71	,	,	PUNCT
cjgl-2661	1054	72	including	include	VERB
cjgl-2661	1054	73	in	in	ADP
cjgl-2661	1054	74	equity	equity	NOUN
cjgl-2661	1054	75	,	,	PUNCT
cjgl-2661	1054	76	adopt	adopt	VERB
cjgl-2661	1054	77	,	,	PUNCT
cjgl-2661	1054	78	refer	refer	VERB
cjgl-2661	1054	79	to	to	ADP
cjgl-2661	1054	80	,	,	PUNCT
cjgl-2661	1054	81	or	or	CCONJ
cjgl-2661	1054	82	rely	rely	VERB
cjgl-2661	1054	83	upon	upon	SCONJ
cjgl-2661	1054	84	in	in	ADP
cjgl-2661	1054	85	any	any	DET
cjgl-2661	1054	86	manner	manner	NOUN
cjgl-2661	1054	87	,	,	PUNCT
cjgl-2661	1054	88	provisions	provision	NOUN
cjgl-2661	1054	89	of	of	ADP
cjgl-2661	1054	90	united	united	PROPN
cjgl-2661	1054	91	states	states	PROPN
cjgl-2661	1054	92	federal	federal	ADJ
cjgl-2661	1054	93	law	law	NOUN
cjgl-2661	1054	94	that	that	PRON
cjgl-2661	1054	95	would	would	AUX
cjgl-2661	1054	96	have	have	VERB
cjgl-2661	1054	97	the	the	DET
cjgl-2661	1054	98	effect	effect	NOUN
cjgl-2661	1054	99	of	of	ADP
cjgl-2661	1054	100	parties	party	NOUN
cjgl-2661	1054	101	to	to	ADP
cjgl-2661	1054	102	a	a	DET
cjgl-2661	1054	103	civil	civil	ADJ
cjgl-2661	1054	104	union	union	NOUN
cjgl-2661	1054	105	being	be	AUX
cjgl-2661	1054	106	treated	treat	VERB
cjgl-2661	1054	107	differently	differently	ADV
cjgl-2661	1054	108	than	than	ADP
cjgl-2661	1054	109	married	married	ADJ
cjgl-2661	1054	110	spouses	spouse	NOUN
cjgl-2661	1054	111	,	,	PUNCT
cjgl-2661	1054	112	parties	party	NOUN
cjgl-2661	1054	113	to	to	ADP
cjgl-2661	1054	114	a	a	DET
cjgl-2661	1054	115	civil	civil	ADJ
cjgl-2661	1054	116	union	union	NOUN
cjgl-2661	1054	117	shall	shall	AUX
cjgl-2661	1054	118	be	be	AUX
cjgl-2661	1054	119	treated	treat	VERB
cjgl-2661	1054	120	in	in	ADP
cjgl-2661	1054	121	all	all	DET
cjgl-2661	1054	122	respects	respect	NOUN
cjgl-2661	1054	123	by	by	ADP
cjgl-2661	1054	124	the	the	DET
cjgl-2661	1054	125	laws	law	NOUN
cjgl-2661	1054	126	of	of	ADP
cjgl-2661	1054	127	this	this	DET
cjgl-2661	1054	128	state	state	NOUN
cjgl-2661	1054	129	as	as	SCONJ
cjgl-2661	1054	130	if	if	SCONJ
cjgl-2661	1054	131	united	united	PROPN
cjgl-2661	1054	132	states	states	PROPN
cjgl-2661	1054	133	federal	federal	ADJ
cjgl-2661	1054	134	law	law	NOUN
cjgl-2661	1054	135	recognizes	recognize	VERB
cjgl-2661	1054	136	a	a	DET
cjgl-2661	1054	137	civil	civil	ADJ
cjgl-2661	1054	138	union	union	NOUN
cjgl-2661	1054	139	in	in	ADP
cjgl-2661	1054	140	the	the	DET
cjgl-2661	1054	141	same	same	ADJ
cjgl-2661	1054	142	manner	manner	NOUN
cjgl-2661	1054	143	as	as	ADP
cjgl-2661	1054	144	the	the	DET
cjgl-2661	1054	145	laws	law	NOUN
cjgl-2661	1054	146	of	of	ADP
cjgl-2661	1054	147	this	this	DET
cjgl-2661	1054	148	state	state	NOUN
cjgl-2661	1054	149	.	.	PUNCT
cjgl-2661	1055	1	20	20	NUM
cjgl-2661	1055	2	1	1	NUM
cjgl-2661	1055	3	197	197	NUM
cjgl-2661	1056	1	i	i	PROPN
cjgl-2661	1056	2	d.	d.	PROPN
cjgl-2661	1056	3	§	§	PROPN
cjgl-2661	1056	4	44	44	NUM
cjgl-2661	1056	5	-	-	SYM
cjgl-2661	1056	6	30	30	NUM
cjgl-2661	1056	7	-	-	PUNCT
cjgl-2661	1056	8	51(b)(1	51(b)(1	NUM
cjgl-2661	1056	9	)	)	PUNCT
cjgl-2661	1056	10	.	.	PUNCT
cjgl-2661	1057	1	198	198	NUM
cjgl-2661	1057	2	so	so	ADV
cjgl-2661	1057	3	far	far	ADV
cjgl-2661	1057	4	,	,	PUNCT
cjgl-2661	1057	5	the	the	DET
cjgl-2661	1057	6	rhode	rhode	PROPN
cjgl-2661	1057	7	island	island	NOUN
cjgl-2661	1057	8	division	division	NOUN
cjgl-2661	1057	9	of	of	ADP
cjgl-2661	1057	10	taxation	taxation	NOUN
cjgl-2661	1057	11	's	's	PART
cjgl-2661	1057	12	only	only	ADJ
cjgl-2661	1057	13	acknowledgement	acknowledgement	NOUN
cjgl-2661	1057	14	of	of	ADP
cjgl-2661	1057	15	the	the	DET
cjgl-2661	1057	16	civil	civil	PROPN
cjgl-2661	1057	17	union	union	PROPN
cjgl-2661	1057	18	law	law	NOUN
cjgl-2661	1057	19	appears	appear	VERB
cjgl-2661	1057	20	to	to	PART
cjgl-2661	1057	21	be	be	AUX
cjgl-2661	1057	22	including	include	VERB
cjgl-2661	1057	23	civil	civil	ADJ
cjgl-2661	1057	24	union	union	NOUN
cjgl-2661	1057	25	members	member	NOUN
cjgl-2661	1057	26	in	in	ADP
cjgl-2661	1057	27	a	a	DET
cjgl-2661	1057	28	regulation	regulation	NOUN
cjgl-2661	1057	29	,	,	PUNCT
cjgl-2661	1057	30	effective	effective	ADJ
cjgl-2661	1057	31	december	december	PROPN
cjgl-2661	1057	32	31	31	NUM
cjgl-2661	1057	33	,	,	PUNCT
cjgl-2661	1057	34	2011	2011	NUM
cjgl-2661	1057	35	,	,	PUNCT
cjgl-2661	1057	36	involving	involve	VERB
cjgl-2661	1057	37	corporate	corporate	ADJ
cjgl-2661	1057	38	combined	combined	ADJ
cjgl-2661	1057	39	reporting	reporting	NOUN
cjgl-2661	1057	40	-	-	PUNCT
cjgl-2661	1057	41	treating	treat	VERB
cjgl-2661	1057	42	civil	civil	ADJ
cjgl-2661	1057	43	union	union	NOUN
cjgl-2661	1057	44	members	member	NOUN
cjgl-2661	1057	45	in	in	ADP
cjgl-2661	1057	46	related	relate	VERB
cjgl-2661	1057	47	-	-	PUNCT
cjgl-2661	1057	48	party	party	NOUN
cjgl-2661	1057	49	control	control	NOUN
cjgl-2661	1057	50	group	group	NOUN
cjgl-2661	1057	51	attribution	attribution	NOUN
cjgl-2661	1057	52	rule	rule	NOUN
cjgl-2661	1057	53	determinations	determination	NOUN
cjgl-2661	1057	54	.	.	PUNCT
cjgl-2661	1058	1	r.i	r.i	PROPN
cjgl-2661	1058	2	.	.	PROPN
cjgl-2661	1058	3	div	div	PROPN
cjgl-2661	1058	4	.	.	PROPN
cjgl-2661	1058	5	of	of	ADP
cjgl-2661	1058	6	taxation	taxation	PROPN
cjgl-2661	1058	7	,	,	PUNCT
cjgl-2661	1058	8	corp	corp	PROPN
cjgl-2661	1058	9	.	.	PROPN
cjgl-2661	1058	10	income	income	PROPN
cjgl-2661	1058	11	tax	tax	NOUN
cjgl-2661	1058	12	reg	reg	NOUN
cjgl-2661	1058	13	.	.	PUNCT
cjgl-2661	1059	1	ct	ct	NUM
cjgl-2661	1059	2	11	11	NUM
cjgl-2661	1059	3	-	-	SYM
cjgl-2661	1059	4	15	15	NUM
cjgl-2661	1059	5	,	,	PUNCT
cjgl-2661	1059	6	combined	combine	VERB
cjgl-2661	1059	7	reporting	report	VERB
cjgl-2661	1059	8	12	12	NUM
cjgl-2661	1059	9	(	(	PUNCT
cjgl-2661	1059	10	rule	rule	NOUN
cjgl-2661	1059	11	7(c)(3	7(c)(3	NOUN
cjgl-2661	1059	12	)	)	PUNCT
cjgl-2661	1059	13	,	,	PUNCT
cjgl-2661	1059	14	(	(	PUNCT
cjgl-2661	1059	15	d)(1	d)(1	NOUN
cjgl-2661	1059	16	)	)	PUNCT
cjgl-2661	1059	17	)	)	PUNCT
cjgl-2661	1060	1	(	(	PUNCT
cjgl-2661	1060	2	2011	2011	NUM
cjgl-2661	1060	3	)	)	PUNCT
cjgl-2661	1060	4	,	,	PUNCT
cjgl-2661	1060	5	available	available	ADJ
cjgl-2661	1060	6	at	at	ADP
cjgl-2661	1060	7	http://www.tax.ri.gov/regulations/other/ct	http://www.tax.ri.gov/regulations/other/ct	X
cjgl-2661	1060	8	i	i	PROPN
cjgl-2661	1060	9	1-15.pdf	1-15.pdf	NUM
cjgl-2661	1060	10	.	.	PUNCT
cjgl-2661	1061	1	199	199	NUM
cjgl-2661	1061	2	r.i	r.i	PROPN
cjgl-2661	1061	3	.	.	PROPN
cjgl-2661	1061	4	div	div	PROPN
cjgl-2661	1061	5	.	.	PROPN
cjgl-2661	1061	6	of	of	ADP
cjgl-2661	1061	7	taxation	taxation	NOUN
cjgl-2661	1061	8	,	,	PUNCT
cjgl-2661	1061	9	2011	2011	NUM
cjgl-2661	1061	10	r.i	r.i	PROPN
cjgl-2661	1061	11	.	.	PROPN
cjgl-2661	1061	12	schedule	schedule	PROPN
cjgl-2661	1061	13	m	m	PROPN
cjgl-2661	1061	14	,	,	PUNCT
cjgl-2661	1061	15	line	line	NOUN
cjgl-2661	1061	16	2r	2r	NUM
cjgl-2661	1061	17	(	(	PUNCT
cjgl-2661	1061	18	2011	2011	NUM
cjgl-2661	1061	19	)	)	PUNCT
cjgl-2661	1061	20	,	,	PUNCT
cjgl-2661	1061	21	available	available	ADJ
cjgl-2661	1061	22	at	at	ADP
cjgl-2661	1061	23	http://www.tax.ri.gov/	http://www.tax.ri.gov/	PROPN
cjgl-2661	1061	24	forms/201	forms/201	VERB
cjgl-2661	1061	25	1	1	NUM
cjgl-2661	1061	26	/	/	SYM
cjgl-2661	1061	27	income/2011%20ri%2oschedule%20m%20-%20modifications.pdf	income/2011%20ri%2oschedule%20m%20-%20modifications.pdf	PROPN
cjgl-2661	1061	28	;	;	PUNCT
cjgl-2661	1061	29	r.i	r.i	PROPN
cjgl-2661	1061	30	.	.	PROPN
cjgl-2661	1061	31	div	div	PROPN
cjgl-2661	1061	32	.	.	PROPN
cjgl-2661	1061	33	of	of	ADP
cjgl-2661	1061	34	taxation	taxation	NOUN
cjgl-2661	1061	35	,	,	PUNCT
cjgl-2661	1061	36	2011	2011	NUM
cjgl-2661	1061	37	instructions	instruction	NOUN
cjgl-2661	1061	38	for	for	ADP
cjgl-2661	1061	39	filing	filing	NOUN
cjgl-2661	1061	40	ri-1040	ri-1040	NOUN
cjgl-2661	1061	41	,	,	PUNCT
cjgl-2661	1061	42	at	at	ADP
cjgl-2661	1061	43	1	1	NUM
cjgl-2661	1061	44	-	-	SYM
cjgl-2661	1061	45	6	6	NUM
cjgl-2661	1061	46	,	,	PUNCT
cjgl-2661	1061	47	available	available	ADJ
cjgl-2661	1061	48	at	at	ADP
cjgl-2661	1061	49	http://www.tax.ri.gov/forms/2011/income/2011%20	http://www.tax.ri.gov/forms/2011/income/2011%20	PROPN
cjgl-2661	1061	50	resident%201nstructions.pdf	resident%201nstructions.pdf	PROPN
cjgl-2661	1061	51	.	.	PUNCT
cjgl-2661	1062	1	200	200	NUM
cjgl-2661	1062	2	78	78	NUM
cjgl-2661	1062	3	del	del	PROPN
cjgl-2661	1062	4	.	.	PROPN
cjgl-2661	1062	5	laws	law	NOUN
cjgl-2661	1062	6	,	,	PUNCT
cjgl-2661	1062	7	ch	ch	NOUN
cjgl-2661	1062	8	.	.	PROPN
cjgl-2661	1062	9	22	22	NUM
cjgl-2661	1062	10	,	,	PUNCT
cjgl-2661	1062	11	§	§	PROPN
cjgl-2661	1062	12	i	i	PRON
cjgl-2661	1062	13	(	(	PUNCT
cjgl-2661	1062	14	adding	add	VERB
cjgl-2661	1062	15	del	del	PROPN
cjgl-2661	1062	16	.	.	PROPN
cjgl-2661	1062	17	code	code	PROPN
cjgl-2661	1062	18	ann	ann	PROPN
cjgl-2661	1062	19	.	.	PUNCT
cjgl-2661	1063	1	tit	tit	PROPN
cjgl-2661	1063	2	.	.	PROPN
cjgl-2661	1064	1	13	13	NUM
cjgl-2661	1064	2	,	,	PUNCT
cjgl-2661	1064	3	§	§	PROPN
cjgl-2661	1064	4	212(a	212(a	NUM
cjgl-2661	1064	5	)	)	PUNCT
cjgl-2661	1064	6	(	(	PUNCT
cjgl-2661	1064	7	2012	2012	NUM
cjgl-2661	1064	8	)	)	PUNCT
cjgl-2661	1064	9	)	)	PUNCT
cjgl-2661	1064	10	.	.	PUNCT
cjgl-2661	1065	1	201	201	NUM
cjgl-2661	1065	2	del	del	PROPN
cjgl-2661	1065	3	.	.	PROPN
cjgl-2661	1065	4	code	code	PROPN
cjgl-2661	1065	5	ann	ann	PROPN
cjgl-2661	1065	6	.	.	PUNCT
cjgl-2661	1065	7	tit	tit	PROPN
cjgl-2661	1065	8	.	.	PROPN
cjgl-2661	1065	9	13	13	NUM
cjgl-2661	1065	10	,	,	PUNCT
cjgl-2661	1065	11	§	§	PROPN
cjgl-2661	1065	12	212(d	212(d	PROPN
cjgl-2661	1065	13	)	)	PUNCT
cjgl-2661	1065	14	(	(	PUNCT
cjgl-2661	1065	15	2012	2012	NUM
cjgl-2661	1065	16	)	)	PUNCT
cjgl-2661	1065	17	.	.	PUNCT
cjgl-2661	1066	1	24.1	24.1	NUM
cjgl-2661	1066	2	79	79	NUM
cjgl-2661	1066	3	columbia	columbia	PROPN
cjgl-2661	1066	4	journal	journal	NOUN
cjgl-2661	1066	5	of	of	ADP
cjgl-2661	1066	6	gender	gender	NOUN
cjgl-2661	1066	7	and	and	CCONJ
cjgl-2661	1066	8	law	law	PROPN
cjgl-2661	1066	9	delaware	delaware	PROPN
cjgl-2661	1066	10	's	's	PART
cjgl-2661	1066	11	civil	civil	PROPN
cjgl-2661	1066	12	union	union	NOUN
cjgl-2661	1066	13	law	law	NOUN
cjgl-2661	1066	14	does	do	AUX
cjgl-2661	1066	15	not	not	PART
cjgl-2661	1066	16	say	say	VERB
cjgl-2661	1066	17	anything	anything	PRON
cjgl-2661	1066	18	specifically	specifically	ADV
cjgl-2661	1066	19	about	about	ADP
cjgl-2661	1066	20	delaware	delaware	PROPN
cjgl-2661	1066	21	income	income	PROPN
cjgl-2661	1066	22	tax	tax	PROPN
cjgl-2661	1066	23	.	.	PUNCT
cjgl-2661	1067	1	delaware	delaware	PROPN
cjgl-2661	1067	2	is	be	AUX
cjgl-2661	1067	3	like	like	ADP
cjgl-2661	1067	4	illinois	illinois	PROPN
cjgl-2661	1067	5	in	in	ADP
cjgl-2661	1067	6	allowing	allow	VERB
cjgl-2661	1067	7	different	different	ADJ
cjgl-2661	1067	8	-	-	PUNCT
cjgl-2661	1067	9	sex	sex	NOUN
cjgl-2661	1067	10	spouses	spouse	NOUN
cjgl-2661	1067	11	who	who	PRON
cjgl-2661	1067	12	file	file	VERB
cjgl-2661	1067	13	joint	joint	ADJ
cjgl-2661	1067	14	federal	federal	ADJ
cjgl-2661	1067	15	returns	return	NOUN
cjgl-2661	1067	16	to	to	PART
cjgl-2661	1067	17	file	file	VERB
cjgl-2661	1067	18	jointly	jointly	ADV
cjgl-2661	1067	19	or	or	CCONJ
cjgl-2661	1067	20	separately	separately	ADV
cjgl-2661	1067	21	in	in	ADP
cjgl-2661	1067	22	delaware	delaware	PROPN
cjgl-2661	1067	23	at	at	ADP
cjgl-2661	1067	24	their	their	PRON
cjgl-2661	1067	25	election	election	NOUN
cjgl-2661	1067	26	.	.	PUNCT
cjgl-2661	1068	1	202	202	NUM
cjgl-2661	1068	2	also	also	ADV
cjgl-2661	1068	3	like	like	ADP
cjgl-2661	1068	4	illinois	illinois	PROPN
cjgl-2661	1068	5	,	,	PUNCT
cjgl-2661	1068	6	delaware	delaware	PROPN
cjgl-2661	1068	7	law	law	PROPN
cjgl-2661	1068	8	provides	provide	VERB
cjgl-2661	1068	9	that	that	SCONJ
cjgl-2661	1068	10	if	if	SCONJ
cjgl-2661	1068	11	"	"	PUNCT
cjgl-2661	1068	12	[	[	X
cjgl-2661	1068	13	t]he	t]he	ADV
cjgl-2661	1068	14	federal	federal	ADJ
cjgl-2661	1068	15	income	income	NOUN
cjgl-2661	1068	16	tax	tax	NOUN
cjgl-2661	1068	17	liability	liability	NOUN
cjgl-2661	1068	18	of	of	ADP
cjgl-2661	1068	19	spouses	spouse	NOUN
cjgl-2661	1068	20	,	,	PUNCT
cjgl-2661	1068	21	either	either	CCONJ
cjgl-2661	1068	22	both	both	DET
cjgl-2661	1068	23	residents	resident	NOUN
cjgl-2661	1068	24	of	of	ADP
cjgl-2661	1068	25	this	this	DET
cjgl-2661	1068	26	state	state	NOUN
cjgl-2661	1068	27	or	or	CCONJ
cjgl-2661	1068	28	both	both	DET
cjgl-2661	1068	29	nonresidents	nonresident	NOUN
cjgl-2661	1068	30	of	of	ADP
cjgl-2661	1068	31	this	this	DET
cjgl-2661	1068	32	state	state	NOUN
cjgl-2661	1068	33	,	,	PUNCT
cjgl-2661	1068	34	is	be	AUX
cjgl-2661	1068	35	determined	determine	VERB
cjgl-2661	1068	36	on	on	ADP
cjgl-2661	1068	37	separate	separate	ADJ
cjgl-2661	1068	38	federal	federal	ADJ
cjgl-2661	1068	39	income	income	NOUN
cjgl-2661	1068	40	tax	tax	NOUN
cjgl-2661	1068	41	returns	return	NOUN
cjgl-2661	1068	42	,	,	PUNCT
cjgl-2661	1068	43	then	then	ADV
cjgl-2661	1068	44	their	their	PRON
cjgl-2661	1068	45	tax	tax	NOUN
cjgl-2661	1068	46	liabilities	liability	NOUN
cjgl-2661	1068	47	under	under	ADP
cjgl-2661	1068	48	this	this	DET
cjgl-2661	1068	49	chapter	chapter	NOUN
cjgl-2661	1068	50	for	for	ADP
cjgl-2661	1068	51	such	such	ADJ
cjgl-2661	1068	52	taxable	taxable	ADJ
cjgl-2661	1068	53	year	year	NOUN
cjgl-2661	1068	54	shall	shall	AUX
cjgl-2661	1068	55	be	be	AUX
cjgl-2661	1068	56	separately	separately	ADV
cjgl-2661	1068	57	determined	determine	VERB
cjgl-2661	1068	58	and	and	CCONJ
cjgl-2661	1068	59	they	they	PRON
cjgl-2661	1068	60	shall	shall	AUX
cjgl-2661	1068	61	file	file	VERB
cjgl-2661	1068	62	separate	separate	ADJ
cjgl-2661	1068	63	returns	return	NOUN
cjgl-2661	1068	64	.	.	PUNCT
cjgl-2661	1068	65	"	"	PUNCT
cjgl-2661	1069	1	203	203	NUM
cjgl-2661	1069	2	to	to	ADP
cjgl-2661	1069	3	date	date	NOUN
cjgl-2661	1069	4	,	,	PUNCT
cjgl-2661	1069	5	the	the	DET
cjgl-2661	1069	6	delaware	delaware	PROPN
cjgl-2661	1069	7	division	division	PROPN
cjgl-2661	1069	8	of	of	ADP
cjgl-2661	1069	9	revenue	revenue	NOUN
cjgl-2661	1069	10	has	have	AUX
cjgl-2661	1069	11	only	only	ADV
cjgl-2661	1069	12	begun	begin	VERB
cjgl-2661	1069	13	to	to	PART
cjgl-2661	1069	14	deal	deal	VERB
cjgl-2661	1069	15	with	with	ADP
cjgl-2661	1069	16	the	the	DET
cjgl-2661	1069	17	civil	civil	PROPN
cjgl-2661	1069	18	union	union	PROPN
cjgl-2661	1069	19	law	law	NOUN
cjgl-2661	1069	20	's	's	PART
cjgl-2661	1069	21	effects	effect	NOUN
cjgl-2661	1069	22	on	on	ADP
cjgl-2661	1069	23	income	income	NOUN
cjgl-2661	1069	24	taxes	taxis	NOUN
cjgl-2661	1069	25	.	.	PUNCT
cjgl-2661	1070	1	on	on	ADP
cjgl-2661	1070	2	its	its	PRON
cjgl-2661	1070	3	website	website	NOUN
cjgl-2661	1070	4	home	home	NOUN
cjgl-2661	1070	5	page	page	NOUN
cjgl-2661	1070	6	as	as	ADP
cjgl-2661	1070	7	of	of	ADP
cjgl-2661	1070	8	august	august	PROPN
cjgl-2661	1070	9	5	5	NUM
cjgl-2661	1070	10	,	,	PUNCT
cjgl-2661	1070	11	2012	2012	NUM
cjgl-2661	1070	12	,	,	PUNCT
cjgl-2661	1070	13	the	the	DET
cjgl-2661	1070	14	division	division	NOUN
cjgl-2661	1070	15	of	of	ADP
cjgl-2661	1070	16	revenue	revenue	NOUN
cjgl-2661	1070	17	promised	promise	VERB
cjgl-2661	1070	18	:	:	PUNCT
cjgl-2661	1070	19	"	"	PUNCT
cjgl-2661	1070	20	coming	come	VERB
cjgl-2661	1070	21	soon	soon	ADV
cjgl-2661	1070	22	!	!	PUNCT
cjgl-2661	1071	1	information	information	NOUN
cjgl-2661	1071	2	and	and	CCONJ
cjgl-2661	1071	3	faqs	faq	NOUN
cjgl-2661	1071	4	for	for	ADP
cjgl-2661	1071	5	civil	civil	ADJ
cjgl-2661	1071	6	union	union	NOUN
cjgl-2661	1071	7	tax	tax	NOUN
cjgl-2661	1071	8	filing	filing	NOUN
cjgl-2661	1071	9	.	.	PUNCT
cjgl-2661	1072	1	"2	"2	PROPN
cjgl-2661	1072	2	"	"	PUNCT
cjgl-2661	1072	3	however	however	ADV
cjgl-2661	1072	4	,	,	PUNCT
cjgl-2661	1072	5	the	the	DET
cjgl-2661	1072	6	division	division	NOUN
cjgl-2661	1072	7	of	of	ADP
cjgl-2661	1072	8	revenue	revenue	NOUN
cjgl-2661	1072	9	appears	appear	VERB
cjgl-2661	1072	10	already	already	ADV
cjgl-2661	1072	11	to	to	PART
cjgl-2661	1072	12	be	be	AUX
cjgl-2661	1072	13	implicitly	implicitly	ADV
cjgl-2661	1072	14	allowing	allow	VERB
cjgl-2661	1072	15	civil	civil	ADJ
cjgl-2661	1072	16	union	union	NOUN
cjgl-2661	1072	17	joint	joint	ADJ
cjgl-2661	1072	18	filing	filing	NOUN
cjgl-2661	1072	19	for	for	ADP
cjgl-2661	1072	20	2012	2012	NUM
cjgl-2661	1072	21	delaware	delaware	PROPN
cjgl-2661	1072	22	income	income	NOUN
cjgl-2661	1072	23	taxes	taxis	NOUN
cjgl-2661	1072	24	,	,	PUNCT
cjgl-2661	1072	25	since	since	ADV
cjgl-2661	1072	26	,	,	PUNCT
cjgl-2661	1072	27	in	in	ADP
cjgl-2661	1072	28	the	the	DET
cjgl-2661	1072	29	instructions	instruction	NOUN
cjgl-2661	1072	30	to	to	ADP
cjgl-2661	1072	31	its	its	PRON
cjgl-2661	1072	32	2012	2012	NUM
cjgl-2661	1072	33	estimated	estimate	VERB
cjgl-2661	1072	34	tax	tax	NOUN
cjgl-2661	1072	35	payment	payment	NOUN
cjgl-2661	1072	36	form	form	NOUN
cjgl-2661	1072	37	(	(	PUNCT
cjgl-2661	1072	38	form	form	NOUN
cjgl-2661	1072	39	200es	200es	NOUN
cjgl-2661	1072	40	)	)	PUNCT
cjgl-2661	1072	41	,	,	PUNCT
cjgl-2661	1072	42	the	the	DET
cjgl-2661	1072	43	department	department	NOUN
cjgl-2661	1072	44	has	have	VERB
cjgl-2661	1072	45	a	a	DET
cjgl-2661	1072	46	sentence	sentence	NOUN
cjgl-2661	1072	47	stating	state	VERB
cjgl-2661	1072	48	:	:	PUNCT
cjgl-2661	1072	49	"	"	PUNCT
cjgl-2661	1072	50	no	no	DET
cjgl-2661	1072	51	joint	joint	ADJ
cjgl-2661	1072	52	declaration	declaration	NOUN
cjgl-2661	1072	53	may	may	AUX
cjgl-2661	1072	54	be	be	AUX
cjgl-2661	1072	55	made	make	VERB
cjgl-2661	1072	56	unless	unless	SCONJ
cjgl-2661	1072	57	the	the	DET
cjgl-2661	1072	58	spouses	spouse	NOUN
cjgl-2661	1072	59	are	be	AUX
cjgl-2661	1072	60	married	married	ADJ
cjgl-2661	1072	61	or	or	CCONJ
cjgl-2661	1072	62	entered	enter	VERB
cjgl-2661	1072	63	into	into	ADP
cjgl-2661	1072	64	a	a	DET
cjgl-2661	1072	65	civil	civil	ADJ
cjgl-2661	1072	66	union	union	NOUN
cjgl-2661	1072	67	at	at	ADP
cjgl-2661	1072	68	the	the	DET
cjgl-2661	1072	69	time	time	NOUN
cjgl-2661	1072	70	the	the	DET
cjgl-2661	1072	71	declaration	declaration	NOUN
cjgl-2661	1072	72	is	be	AUX
cjgl-2661	1072	73	due	due	ADJ
cjgl-2661	1072	74	.	.	PUNCT
cjgl-2661	1072	75	.	.	PUNCT
cjgl-2661	1072	76	.	.	PUNCT
cjgl-2661	1073	1	f.	f.	PROPN
cjgl-2661	1073	2	hawaii	hawaii	PROPN
cjgl-2661	1073	3	hawaii	hawaii	PROPN
cjgl-2661	1073	4	adopted	adopt	VERB
cjgl-2661	1073	5	same	same	ADJ
cjgl-2661	1073	6	-	-	PUNCT
cjgl-2661	1073	7	sex	sex	NOUN
cjgl-2661	1073	8	and	and	CCONJ
cjgl-2661	1073	9	different	different	ADJ
cjgl-2661	1073	10	-	-	PUNCT
cjgl-2661	1073	11	sex	sex	NOUN
cjgl-2661	1073	12	civil	civil	ADJ
cjgl-2661	1073	13	unions	union	NOUN
cjgl-2661	1073	14	giving	give	VERB
cjgl-2661	1073	15	substantially	substantially	ADV
cjgl-2661	1073	16	the	the	DET
cjgl-2661	1073	17	same	same	ADJ
cjgl-2661	1073	18	rights	right	NOUN
cjgl-2661	1073	19	as	as	ADP
cjgl-2661	1073	20	marriage	marriage	NOUN
cjgl-2661	1073	21	,	,	PUNCT
cjgl-2661	1073	22	effective	effective	ADJ
cjgl-2661	1073	23	january	january	PROPN
cjgl-2661	1073	24	1	1	NUM
cjgl-2661	1073	25	,	,	PUNCT
cjgl-2661	1073	26	2012.205	2012.205	NUM
cjgl-2661	1073	27	at	at	ADP
cjgl-2661	1073	28	the	the	DET
cjgl-2661	1073	29	same	same	ADJ
cjgl-2661	1073	30	time	time	NOUN
cjgl-2661	1073	31	,	,	PUNCT
cjgl-2661	1073	32	it	it	PRON
cjgl-2661	1073	33	added	add	VERB
cjgl-2661	1073	34	a	a	DET
cjgl-2661	1073	35	new	new	ADJ
cjgl-2661	1073	36	section	section	NOUN
cjgl-2661	1073	37	to	to	ADP
cjgl-2661	1073	38	its	its	PRON
cjgl-2661	1073	39	income	income	NOUN
cjgl-2661	1073	40	tax	tax	NOUN
cjgl-2661	1073	41	laws	law	NOUN
cjgl-2661	1073	42	(	(	PUNCT
cjgl-2661	1073	43	hawaii	hawaii	PROPN
cjgl-2661	1073	44	revised	revise	VERB
cjgl-2661	1073	45	statutes	statute	NOUN
cjgl-2661	1073	46	chapter	chapter	NOUN
cjgl-2661	1073	47	235	235	NUM
cjgl-2661	1073	48	)	)	PUNCT
cjgl-2661	1073	49	stating	state	VERB
cjgl-2661	1073	50	:	:	PUNCT
cjgl-2661	1073	51	all	all	DET
cjgl-2661	1073	52	provisions	provision	NOUN
cjgl-2661	1073	53	of	of	ADP
cjgl-2661	1073	54	the	the	DET
cjgl-2661	1073	55	internal	internal	PROPN
cjgl-2661	1073	56	revenue	revenue	NOUN
cjgl-2661	1073	57	code	code	NOUN
cjgl-2661	1073	58	referred	refer	VERB
cjgl-2661	1073	59	to	to	ADP
cjgl-2661	1073	60	in	in	ADP
cjgl-2661	1073	61	this	this	DET
cjgl-2661	1073	62	chapter	chapter	NOUN
cjgl-2661	1073	63	that	that	PRON
cjgl-2661	1073	64	apply	apply	VERB
cjgl-2661	1073	65	to	to	ADP
cjgl-2661	1073	66	a	a	DET
cjgl-2661	1073	67	husband	husband	NOUN
cjgl-2661	1073	68	and	and	CCONJ
cjgl-2661	1073	69	wife	wife	NOUN
cjgl-2661	1073	70	,	,	PUNCT
cjgl-2661	1073	71	spouses	spouse	NOUN
cjgl-2661	1073	72	,	,	PUNCT
cjgl-2661	1073	73	or	or	CCONJ
cjgl-2661	1073	74	person	person	NOUN
cjgl-2661	1073	75	in	in	ADP
cjgl-2661	1073	76	a	a	DET
cjgl-2661	1073	77	legal	legal	ADJ
cjgl-2661	1073	78	marital	marital	ADJ
cjgl-2661	1073	79	relationship	relationship	NOUN
cjgl-2661	1073	80	shall	shall	AUX
cjgl-2661	1073	81	be	be	AUX
cjgl-2661	1073	82	deemed	deem	VERB
cjgl-2661	1073	83	to	to	PART
cjgl-2661	1073	84	apply	apply	VERB
cjgl-2661	1073	85	in	in	ADP
cjgl-2661	1073	86	this	this	DET
cjgl-2661	1073	87	chapter	chapter	NOUN
cjgl-2661	1073	88	to	to	ADP
cjgl-2661	1073	89	partners	partner	NOUN
cjgl-2661	1073	90	in	in	ADP
cjgl-2661	1073	91	a	a	DET
cjgl-2661	1073	92	civil	civil	ADJ
cjgl-2661	1073	93	union	union	NOUN
cjgl-2661	1073	94	with	with	ADP
cjgl-2661	1073	95	the	the	DET
cjgl-2661	1073	96	same	same	ADJ
cjgl-2661	1073	97	force	force	NOUN
cjgl-2661	1073	98	and	and	CCONJ
cjgl-2661	1073	99	effect	effect	NOUN
cjgl-2661	1073	100	as	as	SCONJ
cjgl-2661	1073	101	if	if	SCONJ
cjgl-2661	1073	102	they	they	PRON
cjgl-2661	1073	103	were	be	AUX
cjgl-2661	1073	104	"	"	PUNCT
cjgl-2661	1073	105	husband	husband	NOUN
cjgl-2661	1073	106	and	and	CCONJ
cjgl-2661	1073	107	wife	wife	NOUN
cjgl-2661	1073	108	,	,	PUNCT
cjgl-2661	1073	109	"	"	PUNCT
cjgl-2661	1073	110	"	"	PUNCT
cjgl-2661	1073	111	spouses	spouse	NOUN
cjgl-2661	1073	112	,	,	PUNCT
cjgl-2661	1073	113	"	"	PUNCT
cjgl-2661	1073	114	or	or	CCONJ
cjgl-2661	1073	115	other	other	ADJ
cjgl-2661	1073	116	terms	term	NOUN
cjgl-2661	1073	117	that	that	PRON
cjgl-2661	1073	118	describe	describe	VERB
cjgl-2661	1073	119	persons	person	NOUN
cjgl-2661	1073	120	in	in	ADP
cjgl-2661	1073	121	a	a	DET
cjgl-2661	1073	122	legal	legal	ADJ
cjgl-2661	1073	123	marital	marital	ADJ
cjgl-2661	1073	124	relationship	relationship	NOUN
cjgl-2661	1073	125	.	.	PUNCT
cjgl-2661	1074	1	206	206	NUM
cjgl-2661	1074	2	202	202	NUM
cjgl-2661	1074	3	del	del	PROPN
cjgl-2661	1074	4	.	.	PROPN
cjgl-2661	1074	5	code	code	PROPN
cjgl-2661	1074	6	ann	ann	PROPN
cjgl-2661	1074	7	.	.	PUNCT
cjgl-2661	1075	1	tit	tit	PROPN
cjgl-2661	1075	2	.	.	PROPN
cjgl-2661	1076	1	30	30	NUM
cjgl-2661	1076	2	,	,	PUNCT
cjgl-2661	1076	3	§	§	PROPN
cjgl-2661	1076	4	11	11	NUM
cjgl-2661	1076	5	62(a)(2	62(a)(2	NOUN
cjgl-2661	1076	6	)	)	PUNCT
cjgl-2661	1076	7	(	(	PUNCT
cjgl-2661	1076	8	1997	1997	NUM
cjgl-2661	1076	9	)	)	PUNCT
cjgl-2661	1076	10	.	.	PUNCT
cjgl-2661	1077	1	203	203	NUM
cjgl-2661	1078	1	i	i	PRON
cjgl-2661	1078	2	d.	d.	PROPN
cjgl-2661	1078	3	§	§	PROPN
cjgl-2661	1078	4	1162(a)(1	1162(a)(1	NUM
cjgl-2661	1078	5	)	)	PUNCT
cjgl-2661	1078	6	.	.	PUNCT
cjgl-2661	1079	1	204	204	NUM
cjgl-2661	1079	2	state	state	NOUN
cjgl-2661	1079	3	of	of	ADP
cjgl-2661	1079	4	del	del	PROPN
cjgl-2661	1079	5	.	.	PROPN
cjgl-2661	1079	6	,	,	PUNCT
cjgl-2661	1079	7	dep't	dep't	NOUN
cjgl-2661	1079	8	of	of	ADP
cjgl-2661	1079	9	finance	finance	NOUN
cjgl-2661	1079	10	-	-	PUNCT
cjgl-2661	1079	11	div	div	NOUN
cjgl-2661	1079	12	.	.	PUNCT
cjgl-2661	1079	13	of	of	ADP
cjgl-2661	1079	14	revenue	revenue	NOUN
cjgl-2661	1079	15	,	,	PUNCT
cjgl-2661	1079	16	http://revenue.delaware.gov	http://revenue.delaware.gov	ADP
cjgl-2661	1079	17	(	(	PUNCT
cjgl-2661	1079	18	last	last	ADJ
cjgl-2661	1079	19	visited	visit	VERB
cjgl-2661	1079	20	may	may	PROPN
cjgl-2661	1079	21	16	16	NUM
cjgl-2661	1079	22	,	,	PUNCT
cjgl-2661	1079	23	2012	2012	NUM
cjgl-2661	1079	24	)	)	PUNCT
cjgl-2661	1079	25	.	.	PUNCT
cjgl-2661	1080	1	205	205	NUM
cjgl-2661	1080	2	2011	2011	NUM
cjgl-2661	1080	3	haw	haw	NOUN
cjgl-2661	1080	4	.	.	PUNCT
cjgl-2661	1080	5	sess	sess	PROPN
cjgl-2661	1080	6	.	.	PUNCT
cjgl-2661	1081	1	laws	law	NOUN
cjgl-2661	1081	2	1	1	NUM
cjgl-2661	1081	3	,	,	PUNCT
cjgl-2661	1081	4	§	§	PROPN
cjgl-2661	1081	5	§	§	PROPN
cjgl-2661	1081	6	2	2	NUM
cjgl-2661	1081	7	,	,	PUNCT
cjgl-2661	1081	8	9	9	NUM
cjgl-2661	1081	9	(	(	PUNCT
cjgl-2661	1081	10	adding	add	VERB
cjgl-2661	1081	11	haw	haw	INTJ
cjgl-2661	1081	12	.	.	PUNCT
cjgl-2661	1081	13	rev	rev	PROPN
cjgl-2661	1081	14	.	.	PROPN
cjgl-2661	1081	15	stat	stat	PROPN
cjgl-2661	1081	16	.	.	PUNCT
cjgl-2661	1082	1	§	§	PROPN
cjgl-2661	1082	2	§	§	PROPN
cjgl-2661	1082	3	572b-1	572b-1	NUM
cjgl-2661	1082	4	,	,	PUNCT
cjgl-2661	1082	5	572b-8	572b-8	NUM
cjgl-2661	1082	6	(	(	PUNCT
cjgl-2661	1082	7	2011	2011	NUM
cjgl-2661	1082	8	)	)	PUNCT
cjgl-2661	1082	9	)	)	PUNCT
cjgl-2661	1082	10	.	.	PUNCT
cjgl-2661	1083	1	206	206	NUM
cjgl-2661	1083	2	haw	haw	NOUN
cjgl-2661	1083	3	.	.	PUNCT
cjgl-2661	1083	4	rev	rev	PROPN
cjgl-2661	1083	5	.	.	PROPN
cjgl-2661	1083	6	stat	stat	PROPN
cjgl-2661	1083	7	.	.	PUNCT
cjgl-2661	1084	1	§	§	PROPN
cjgl-2661	1084	2	235	235	NUM
cjgl-2661	1084	3	-	-	SYM
cjgl-2661	1084	4	93.4	93.4	NUM
cjgl-2661	1084	5	(	(	PUNCT
cjgl-2661	1084	6	2011	2011	NUM
cjgl-2661	1084	7	)	)	PUNCT
cjgl-2661	1084	8	.	.	PUNCT
cjgl-2661	1085	1	the	the	DET
cjgl-2661	1085	2	law	law	NOUN
cjgl-2661	1085	3	added	add	VERB
cjgl-2661	1085	4	identical	identical	ADJ
cjgl-2661	1085	5	sections	section	NOUN
cjgl-2661	1085	6	to	to	ADP
cjgl-2661	1085	7	chapter	chapter	NOUN
cjgl-2661	1085	8	231	231	NUM
cjgl-2661	1085	9	(	(	PUNCT
cjgl-2661	1085	10	administration	administration	NOUN
cjgl-2661	1085	11	of	of	ADP
cjgl-2661	1085	12	taxes	taxis	NOUN
cjgl-2661	1085	13	)	)	PUNCT
cjgl-2661	1085	14	and	and	CCONJ
cjgl-2661	1085	15	236d	236d	NUM
cjgl-2661	1085	16	(	(	PUNCT
cjgl-2661	1085	17	estate	estate	NOUN
cjgl-2661	1085	18	and	and	CCONJ
cjgl-2661	1085	19	transfer	transfer	NOUN
cjgl-2661	1085	20	tax	tax	NOUN
cjgl-2661	1085	21	)	)	PUNCT
cjgl-2661	1085	22	.	.	PUNCT
cjgl-2661	1086	1	haw	haw	INTJ
cjgl-2661	1086	2	.	.	PUNCT
cjgl-2661	1086	3	rev	rev	PROPN
cjgl-2661	1086	4	.	.	PROPN
cjgl-2661	1086	5	stat	stat	PROPN
cjgl-2661	1086	6	.	.	PUNCT
cjgl-2661	1087	1	§	§	PROPN
cjgl-2661	1087	2	§	§	PROPN
cjgl-2661	1087	3	231	231	NUM
cjgl-2661	1087	4	-	-	SYM
cjgl-2661	1087	5	21.5	21.5	NUM
cjgl-2661	1087	6	,	,	PUNCT
cjgl-2661	1087	7	236d-2.3	236d-2.3	NUM
cjgl-2661	1087	8	(	(	PUNCT
cjgl-2661	1087	9	2011	2011	NUM
cjgl-2661	1087	10	)	)	PUNCT
cjgl-2661	1087	11	.	.	PUNCT
cjgl-2661	1088	1	80	80	NUM
cjgl-2661	1088	2	24.1	24.1	NUM
cjgl-2661	1088	3	columbia	columbia	PROPN
cjgl-2661	1088	4	journal	journal	NOUN
cjgl-2661	1088	5	of	of	ADP
cjgl-2661	1088	6	gender	gender	NOUN
cjgl-2661	1088	7	and	and	CCONJ
cjgl-2661	1088	8	law	law	NOUN
cjgl-2661	1088	9	hawaii	hawaii	PROPN
cjgl-2661	1088	10	is	be	AUX
cjgl-2661	1088	11	a	a	DET
cjgl-2661	1088	12	state	state	NOUN
cjgl-2661	1088	13	that	that	PRON
cjgl-2661	1088	14	has	have	AUX
cjgl-2661	1088	15	allowed	allow	VERB
cjgl-2661	1088	16	married	married	ADJ
cjgl-2661	1088	17	couples	couple	NOUN
cjgl-2661	1088	18	to	to	PART
cjgl-2661	1088	19	file	file	VERB
cjgl-2661	1088	20	jointly	jointly	ADV
cjgl-2661	1088	21	or	or	CCONJ
cjgl-2661	1088	22	separately	separately	ADV
cjgl-2661	1088	23	on	on	ADP
cjgl-2661	1088	24	their	their	PRON
cjgl-2661	1088	25	hawaii	hawaii	PROPN
cjgl-2661	1088	26	income	income	NOUN
cjgl-2661	1088	27	tax	tax	NOUN
cjgl-2661	1088	28	returns	return	NOUN
cjgl-2661	1088	29	,	,	PUNCT
cjgl-2661	1088	30	regardless	regardless	ADV
cjgl-2661	1088	31	of	of	ADP
cjgl-2661	1088	32	whether	whether	SCONJ
cjgl-2661	1088	33	they	they	PRON
cjgl-2661	1088	34	filed	file	VERB
cjgl-2661	1088	35	jointly	jointly	ADV
cjgl-2661	1088	36	or	or	CCONJ
cjgl-2661	1088	37	separately	separately	ADV
cjgl-2661	1088	38	on	on	ADP
cjgl-2661	1088	39	their	their	PRON
cjgl-2661	1088	40	federal	federal	ADJ
cjgl-2661	1088	41	income	income	NOUN
cjgl-2661	1088	42	tax	tax	NOUN
cjgl-2661	1088	43	returns	return	NOUN
cjgl-2661	1088	44	.	.	PUNCT
cjgl-2661	1089	1	207	207	NUM
cjgl-2661	1089	2	while	while	SCONJ
cjgl-2661	1089	3	the	the	DET
cjgl-2661	1089	4	hawaii	hawaii	PROPN
cjgl-2661	1089	5	department	department	PROPN
cjgl-2661	1089	6	of	of	ADP
cjgl-2661	1089	7	taxation	taxation	NOUN
cjgl-2661	1089	8	has	have	AUX
cjgl-2661	1089	9	issued	issue	VERB
cjgl-2661	1089	10	no	no	DET
cjgl-2661	1089	11	guidance	guidance	NOUN
cjgl-2661	1089	12	as	as	ADV
cjgl-2661	1089	13	yet	yet	ADV
cjgl-2661	1089	14	on	on	ADP
cjgl-2661	1089	15	this	this	DET
cjgl-2661	1089	16	issue	issue	NOUN
cjgl-2661	1089	17	,	,	PUNCT
cjgl-2661	1089	18	on	on	ADP
cjgl-2661	1089	19	october	october	PROPN
cjgl-2661	1089	20	19	19	NUM
cjgl-2661	1089	21	,	,	PUNCT
cjgl-2661	1089	22	2011	2011	NUM
cjgl-2661	1089	23	,	,	PUNCT
cjgl-2661	1089	24	the	the	DET
cjgl-2661	1089	25	hawaii	hawaii	PROPN
cjgl-2661	1089	26	attorney	attorney	PROPN
cjgl-2661	1089	27	general	general	NOUN
cjgl-2661	1089	28	issued	issue	VERB
cjgl-2661	1089	29	an	an	DET
cjgl-2661	1089	30	opinion	opinion	NOUN
cjgl-2661	1089	31	that	that	SCONJ
cjgl-2661	1089	32	hawaii	hawaii	PROPN
cjgl-2661	1089	33	civil	civil	PROPN
cjgl-2661	1089	34	union	union	NOUN
cjgl-2661	1089	35	partners	partner	NOUN
cjgl-2661	1089	36	will	will	AUX
cjgl-2661	1089	37	be	be	AUX
cjgl-2661	1089	38	able	able	ADJ
cjgl-2661	1089	39	to	to	PART
cjgl-2661	1089	40	file	file	VERB
cjgl-2661	1089	41	their	their	PRON
cjgl-2661	1089	42	2012	2012	NUM
cjgl-2661	1089	43	hawaii	hawaii	PROPN
cjgl-2661	1089	44	income	income	NOUN
cjgl-2661	1089	45	tax	tax	NOUN
cjgl-2661	1089	46	returns	return	NOUN
cjgl-2661	1089	47	as	as	ADP
cjgl-2661	1089	48	married	married	ADJ
cjgl-2661	1089	49	filing	filing	NOUN
cjgl-2661	1089	50	jointly	jointly	ADV
cjgl-2661	1089	51	or	or	CCONJ
cjgl-2661	1089	52	married	married	ADJ
cjgl-2661	1089	53	filing	filing	NOUN
cjgl-2661	1089	54	separately.208	separately.208	NOUN
cjgl-2661	1089	55	iv	iv	NUM
cjgl-2661	1089	56	.	.	PUNCT
cjgl-2661	1090	1	best	good	ADJ
cjgl-2661	1090	2	practices	practice	NOUN
cjgl-2661	1090	3	recommendations	recommendation	NOUN
cjgl-2661	1090	4	having	having	AUX
cjgl-2661	1090	5	reviewed	review	VERB
cjgl-2661	1090	6	the	the	DET
cjgl-2661	1090	7	guidance	guidance	NOUN
cjgl-2661	1090	8	issued	issue	VERB
cjgl-2661	1090	9	by	by	ADP
cjgl-2661	1090	10	the	the	DET
cjgl-2661	1090	11	states	state	NOUN
cjgl-2661	1090	12	,	,	PUNCT
cjgl-2661	1090	13	the	the	DET
cjgl-2661	1090	14	district	district	NOUN
cjgl-2661	1090	15	of	of	ADP
cjgl-2661	1090	16	columbia	columbia	PROPN
cjgl-2661	1090	17	,	,	PUNCT
cjgl-2661	1090	18	and	and	CCONJ
cjgl-2661	1090	19	the	the	DET
cjgl-2661	1090	20	federal	federal	ADJ
cjgl-2661	1090	21	government	government	NOUN
cjgl-2661	1090	22	,	,	PUNCT
cjgl-2661	1090	23	we	we	PRON
cjgl-2661	1090	24	have	have	AUX
cjgl-2661	1090	25	come	come	VERB
cjgl-2661	1090	26	to	to	ADP
cjgl-2661	1090	27	the	the	DET
cjgl-2661	1090	28	conclusion	conclusion	NOUN
cjgl-2661	1090	29	that	that	SCONJ
cjgl-2661	1090	30	there	there	PRON
cjgl-2661	1090	31	are	be	VERB
cjgl-2661	1090	32	several	several	ADJ
cjgl-2661	1090	33	best	good	ADJ
cjgl-2661	1090	34	practices	practice	NOUN
cjgl-2661	1090	35	that	that	PRON
cjgl-2661	1090	36	the	the	DET
cjgl-2661	1090	37	states	state	NOUN
cjgl-2661	1090	38	and	and	CCONJ
cjgl-2661	1090	39	the	the	DET
cjgl-2661	1090	40	district	district	NOUN
cjgl-2661	1090	41	should	should	AUX
cjgl-2661	1090	42	adopt	adopt	VERB
cjgl-2661	1090	43	.	.	PUNCT
cjgl-2661	1091	1	first	first	ADV
cjgl-2661	1091	2	,	,	PUNCT
cjgl-2661	1091	3	we	we	PRON
cjgl-2661	1091	4	understand	understand	VERB
cjgl-2661	1091	5	the	the	DET
cjgl-2661	1091	6	reasons	reason	NOUN
cjgl-2661	1091	7	why	why	SCONJ
cjgl-2661	1091	8	states	state	NOUN
cjgl-2661	1091	9	originally	originally	ADV
cjgl-2661	1091	10	enacting	enact	VERB
cjgl-2661	1091	11	same	same	ADJ
cjgl-2661	1091	12	-	-	PUNCT
cjgl-2661	1091	13	sex	sex	NOUN
cjgl-2661	1091	14	marriage	marriage	NOUN
cjgl-2661	1091	15	,	,	PUNCT
cjgl-2661	1091	16	civil	civil	ADJ
cjgl-2661	1091	17	unions	union	NOUN
cjgl-2661	1091	18	,	,	PUNCT
cjgl-2661	1091	19	and/or	and/or	CCONJ
cjgl-2661	1091	20	registered	register	VERB
cjgl-2661	1091	21	domestic	domestic	ADJ
cjgl-2661	1091	22	partnerships	partnership	NOUN
cjgl-2661	1091	23	often	often	ADV
cjgl-2661	1091	24	did	do	AUX
cjgl-2661	1091	25	not	not	PART
cjgl-2661	1091	26	amend	amend	VERB
cjgl-2661	1091	27	all	all	DET
cjgl-2661	1091	28	other	other	ADJ
cjgl-2661	1091	29	state	state	NOUN
cjgl-2661	1091	30	laws	law	NOUN
cjgl-2661	1091	31	,	,	PUNCT
cjgl-2661	1091	32	including	include	VERB
cjgl-2661	1091	33	their	their	PRON
cjgl-2661	1091	34	tax	tax	NOUN
cjgl-2661	1091	35	laws	law	NOUN
cjgl-2661	1091	36	,	,	PUNCT
cjgl-2661	1091	37	at	at	ADP
cjgl-2661	1091	38	the	the	DET
cjgl-2661	1091	39	times	time	NOUN
cjgl-2661	1091	40	of	of	ADP
cjgl-2661	1091	41	passage	passage	NOUN
cjgl-2661	1091	42	.	.	PUNCT
cjgl-2661	1092	1	nevertheless	nevertheless	ADV
cjgl-2661	1092	2	,	,	PUNCT
cjgl-2661	1092	3	many	many	ADJ
cjgl-2661	1092	4	such	such	ADJ
cjgl-2661	1092	5	states	state	NOUN
cjgl-2661	1092	6	did	do	AUX
cjgl-2661	1092	7	make	make	VERB
cjgl-2661	1092	8	some	some	DET
cjgl-2661	1092	9	comments	comment	NOUN
cjgl-2661	1092	10	on	on	ADP
cjgl-2661	1092	11	state	state	NOUN
cjgl-2661	1092	12	taxation	taxation	NOUN
cjgl-2661	1092	13	in	in	ADP
cjgl-2661	1092	14	their	their	PRON
cjgl-2661	1092	15	statutes	statute	NOUN
cjgl-2661	1092	16	.	.	PUNCT
cjgl-2661	1093	1	state	state	NOUN
cjgl-2661	1093	2	tax	tax	NOUN
cjgl-2661	1093	3	laws	law	NOUN
cjgl-2661	1093	4	are	be	AUX
cjgl-2661	1093	5	amended	amend	VERB
cjgl-2661	1093	6	constantly	constantly	ADV
cjgl-2661	1093	7	,	,	PUNCT
cjgl-2661	1093	8	and	and	CCONJ
cjgl-2661	1093	9	we	we	PRON
cjgl-2661	1093	10	think	think	VERB
cjgl-2661	1093	11	that	that	SCONJ
cjgl-2661	1093	12	it	it	PRON
cjgl-2661	1093	13	would	would	AUX
cjgl-2661	1093	14	be	be	AUX
cjgl-2661	1093	15	a	a	DET
cjgl-2661	1093	16	best	good	ADJ
cjgl-2661	1093	17	practice	practice	NOUN
cjgl-2661	1093	18	over	over	ADP
cjgl-2661	1093	19	the	the	PRON
cjgl-2661	1093	20	-	-	PUNCT
cjgl-2661	1093	21	near	near	ADJ
cjgl-2661	1093	22	term	term	NOUN
cjgl-2661	1093	23	,	,	PUNCT
cjgl-2661	1093	24	at	at	ADP
cjgl-2661	1093	25	least	least	ADJ
cjgl-2661	1093	26	while	while	SCONJ
cjgl-2661	1093	27	doma	doma	PROPN
cjgl-2661	1093	28	is	be	AUX
cjgl-2661	1093	29	in	in	ADP
cjgl-2661	1093	30	effect	effect	NOUN
cjgl-2661	1093	31	,	,	PUNCT
cjgl-2661	1093	32	to	to	PART
cjgl-2661	1093	33	explicitly	explicitly	ADV
cjgl-2661	1093	34	amend	amend	VERB
cjgl-2661	1093	35	tax	tax	NOUN
cjgl-2661	1093	36	laws	law	NOUN
cjgl-2661	1093	37	on	on	ADP
cjgl-2661	1093	38	joint	joint	ADJ
cjgl-2661	1093	39	filing	filing	NOUN
cjgl-2661	1093	40	that	that	PRON
cjgl-2661	1093	41	may	may	AUX
cjgl-2661	1093	42	plausibly	plausibly	ADV
cjgl-2661	1093	43	be	be	AUX
cjgl-2661	1093	44	read	read	VERB
cjgl-2661	1093	45	to	to	PART
cjgl-2661	1093	46	preclude	preclude	VERB
cjgl-2661	1093	47	couples	couple	NOUN
cjgl-2661	1093	48	who	who	PRON
cjgl-2661	1093	49	were	be	AUX
cjgl-2661	1093	50	forced	force	VERB
cjgl-2661	1093	51	to	to	PART
cjgl-2661	1093	52	file	file	VERB
cjgl-2661	1093	53	as	as	ADV
cjgl-2661	1093	54	single	single	ADJ
cjgl-2661	1093	55	or	or	CCONJ
cjgl-2661	1093	56	head	head	NOUN
cjgl-2661	1093	57	of	of	ADP
cjgl-2661	1093	58	household	household	NOUN
cjgl-2661	1093	59	for	for	ADP
cjgl-2661	1093	60	federal	federal	ADJ
cjgl-2661	1093	61	purposes	purpose	NOUN
cjgl-2661	1093	62	from	from	ADP
cjgl-2661	1093	63	filing	file	VERB
cjgl-2661	1093	64	as	as	ADP
cjgl-2661	1093	65	married	married	ADJ
cjgl-2661	1093	66	filing	filing	NOUN
cjgl-2661	1093	67	jointly	jointly	ADV
cjgl-2661	1093	68	for	for	ADP
cjgl-2661	1093	69	state	state	NOUN
cjgl-2661	1093	70	tax	tax	NOUN
cjgl-2661	1093	71	purposes.2	purposes.2	NOUN
cjgl-2661	1093	72	09	09	NUM
cjgl-2661	1093	73	it	it	PRON
cjgl-2661	1093	74	is	be	AUX
cjgl-2661	1093	75	unseemly	unseemly	ADJ
cjgl-2661	1093	76	for	for	SCONJ
cjgl-2661	1093	77	state	state	NOUN
cjgl-2661	1093	78	revenue	revenue	NOUN
cjgl-2661	1093	79	departments	department	NOUN
cjgl-2661	1093	80	simply	simply	ADV
cjgl-2661	1093	81	to	to	PART
cjgl-2661	1093	82	tell	tell	VERB
cjgl-2661	1093	83	same	same	ADJ
cjgl-2661	1093	84	-	-	PUNCT
cjgl-2661	1093	85	sex	sex	NOUN
cjgl-2661	1093	86	couples	couple	NOUN
cjgl-2661	1093	87	on	on	ADP
cjgl-2661	1093	88	website	website	NOUN
cjgl-2661	1093	89	pages	page	NOUN
cjgl-2661	1093	90	or	or	CCONJ
cjgl-2661	1093	91	in	in	ADP
cjgl-2661	1093	92	form	form	NOUN
cjgl-2661	1093	93	instructions	instruction	NOUN
cjgl-2661	1093	94	to	to	PART
cjgl-2661	1093	95	ignore	ignore	VERB
cjgl-2661	1093	96	the	the	DET
cjgl-2661	1093	97	words	word	NOUN
cjgl-2661	1093	98	of	of	ADP
cjgl-2661	1093	99	state	state	NOUN
cjgl-2661	1093	100	law	law	NOUN
cjgl-2661	1093	101	.	.	PUNCT
cjgl-2661	1094	1	a	a	DET
cjgl-2661	1094	2	short	short	ADJ
cjgl-2661	1094	3	statutory	statutory	ADJ
cjgl-2661	1094	4	override	override	NOUN
cjgl-2661	1094	5	or	or	CCONJ
cjgl-2661	1094	6	clarification	clarification	NOUN
cjgl-2661	1094	7	,	,	PUNCT
cjgl-2661	1094	8	as	as	SCONJ
cjgl-2661	1094	9	was	be	AUX
cjgl-2661	1094	10	done	do	VERB
cjgl-2661	1094	11	at	at	ADP
cjgl-2661	1094	12	california	california	PROPN
cjgl-2661	1094	13	revenue	revenue	PROPN
cjgl-2661	1094	14	and	and	CCONJ
cjgl-2661	1094	15	taxation	taxation	NOUN
cjgl-2661	1094	16	code	code	NOUN
cjgl-2661	1094	17	§	§	PROPN
cjgl-2661	1094	18	18521(d	18521(d	NUM
cjgl-2661	1094	19	)	)	PUNCT
cjgl-2661	1094	20	,	,	PUNCT
cjgl-2661	1094	21	would	would	AUX
cjgl-2661	1094	22	be	be	AUX
cjgl-2661	1094	23	more	more	ADV
cjgl-2661	1094	24	appropriate	appropriate	ADJ
cjgl-2661	1094	25	and	and	CCONJ
cjgl-2661	1094	26	would	would	AUX
cjgl-2661	1094	27	make	make	VERB
cjgl-2661	1094	28	filing	filing	NOUN
cjgl-2661	1094	29	easier	easy	ADJ
cjgl-2661	1094	30	and	and	CCONJ
cjgl-2661	1094	31	make	make	VERB
cjgl-2661	1094	32	same	same	ADJ
cjgl-2661	1094	33	-	-	PUNCT
cjgl-2661	1094	34	sex	sex	NOUN
cjgl-2661	1094	35	couples	couple	NOUN
cjgl-2661	1094	36	feel	feel	VERB
cjgl-2661	1094	37	more	more	ADV
cjgl-2661	1094	38	legitimate	legitimate	ADJ
cjgl-2661	1094	39	,	,	PUNCT
cjgl-2661	1094	40	thereby	thereby	ADV
cjgl-2661	1094	41	reducing	reduce	VERB
cjgl-2661	1094	42	the	the	DET
cjgl-2661	1094	43	dignitary	dignitary	ADJ
cjgl-2661	1094	44	harm	harm	NOUN
cjgl-2661	1094	45	that	that	PRON
cjgl-2661	1094	46	comes	come	VERB
cjgl-2661	1094	47	from	from	ADP
cjgl-2661	1094	48	separate	separate	ADJ
cjgl-2661	1094	49	treatment	treatment	NOUN
cjgl-2661	1094	50	.	.	PUNCT
cjgl-2661	1095	1	second	second	ADJ
cjgl-2661	1095	2	,	,	PUNCT
cjgl-2661	1095	3	there	there	PRON
cjgl-2661	1095	4	is	be	VERB
cjgl-2661	1095	5	an	an	DET
cjgl-2661	1095	6	appalling	appalling	ADJ
cjgl-2661	1095	7	lack	lack	NOUN
cjgl-2661	1095	8	of	of	ADP
cjgl-2661	1095	9	guidance	guidance	NOUN
cjgl-2661	1095	10	in	in	ADP
cjgl-2661	1095	11	many	many	ADJ
cjgl-2661	1095	12	jurisdictions	jurisdiction	NOUN
cjgl-2661	1095	13	on	on	ADP
cjgl-2661	1095	14	issues	issue	NOUN
cjgl-2661	1095	15	that	that	PRON
cjgl-2661	1095	16	should	should	AUX
cjgl-2661	1095	17	certainly	certainly	ADV
cjgl-2661	1095	18	be	be	AUX
cjgl-2661	1095	19	highlighted	highlight	VERB
cjgl-2661	1095	20	to	to	ADP
cjgl-2661	1095	21	same	same	ADJ
cjgl-2661	1095	22	-	-	PUNCT
cjgl-2661	1095	23	sex	sex	NOUN
cjgl-2661	1095	24	couples	couple	NOUN
cjgl-2661	1095	25	.	.	PUNCT
cjgl-2661	1096	1	we	we	PRON
cjgl-2661	1096	2	would	would	AUX
cjgl-2661	1096	3	urge	urge	VERB
cjgl-2661	1096	4	each	each	DET
cjgl-2661	1096	5	state	state	NOUN
cjgl-2661	1096	6	revenue	revenue	NOUN
cjgl-2661	1096	7	department	department	PROPN
cjgl-2661	1096	8	and	and	CCONJ
cjgl-2661	1096	9	the	the	DET
cjgl-2661	1096	10	district	district	NOUN
cjgl-2661	1096	11	to	to	PART
cjgl-2661	1096	12	go	go	VERB
cjgl-2661	1096	13	through	through	ADP
cjgl-2661	1096	14	the	the	DET
cjgl-2661	1096	15	california	california	PROPN
cjgl-2661	1096	16	,	,	PUNCT
cjgl-2661	1096	17	oregon	oregon	PROPN
cjgl-2661	1096	18	,	,	PUNCT
cjgl-2661	1096	19	and	and	CCONJ
cjgl-2661	1096	20	federal	federal	ADJ
cjgl-2661	1096	21	guidancefrequently	guidancefrequently	ADV
cjgl-2661	1096	22	asked	ask	VERB
cjgl-2661	1096	23	questions	question	NOUN
cjgl-2661	1096	24	,	,	PUNCT
cjgl-2661	1096	25	q	q	NOUN
cjgl-2661	1096	26	&	&	CCONJ
cjgl-2661	1096	27	as	as	ADP
cjgl-2661	1096	28	,	,	PUNCT
cjgl-2661	1096	29	and	and	CCONJ
cjgl-2661	1096	30	the	the	DET
cjgl-2661	1096	31	instructions	instruction	NOUN
cjgl-2661	1096	32	-	-	PUNCT
cjgl-2661	1096	33	to	to	PART
cjgl-2661	1096	34	find	find	VERB
cjgl-2661	1096	35	common	common	ADJ
cjgl-2661	1096	36	issues	issue	NOUN
cjgl-2661	1096	37	that	that	PRON
cjgl-2661	1096	38	could	could	AUX
cjgl-2661	1096	39	be	be	AUX
cjgl-2661	1096	40	easily	easily	ADV
cjgl-2661	1096	41	added	add	VERB
cjgl-2661	1096	42	to	to	ADP
cjgl-2661	1096	43	already	already	ADV
cjgl-2661	1096	44	published	publish	VERB
cjgl-2661	1096	45	guidance	guidance	NOUN
cjgl-2661	1096	46	.	.	PUNCT
cjgl-2661	1097	1	many	many	ADJ
cjgl-2661	1097	2	states	state	NOUN
cjgl-2661	1097	3	seem	seem	VERB
cjgl-2661	1097	4	to	to	PART
cjgl-2661	1097	5	have	have	AUX
cjgl-2661	1097	6	sat	sit	VERB
cjgl-2661	1097	7	on	on	ADP
cjgl-2661	1097	8	207	207	NUM
cjgl-2661	1097	9	haw	haw	NOUN
cjgl-2661	1097	10	.	.	PUNCT
cjgl-2661	1098	1	rev	rev	PROPN
cjgl-2661	1098	2	.	.	PROPN
cjgl-2661	1098	3	stat	stat	PROPN
cjgl-2661	1098	4	.	.	PUNCT
cjgl-2661	1099	1	§	§	PROPN
cjgl-2661	1099	2	235	235	NUM
cjgl-2661	1099	3	-	-	NUM
cjgl-2661	1099	4	93(a	93(a	NUM
cjgl-2661	1099	5	)	)	PUNCT
cjgl-2661	1099	6	(	(	PUNCT
cjgl-2661	1099	7	1997	1997	NUM
cjgl-2661	1099	8	)	)	PUNCT
cjgl-2661	1099	9	.	.	PUNCT
cjgl-2661	1100	1	208	208	NUM
cjgl-2661	1100	2	haw	haw	NOUN
cjgl-2661	1100	3	.	.	PUNCT
cjgl-2661	1101	1	att'y	att'y	PROPN
cjgl-2661	1101	2	gen	gen	PROPN
cjgl-2661	1101	3	.	.	PROPN
cjgl-2661	1101	4	op	op	NOUN
cjgl-2661	1101	5	.	.	PUNCT
cjgl-2661	1102	1	no	no	INTJ
cjgl-2661	1102	2	.	.	NOUN
cjgl-2661	1103	1	11	11	NUM
cjgl-2661	1103	2	-	-	SYM
cjgl-2661	1103	3	2	2	NUM
cjgl-2661	1103	4	(	(	PUNCT
cjgl-2661	1103	5	oct	oct	PROPN
cjgl-2661	1103	6	.	.	PROPN
cjgl-2661	1103	7	19	19	NUM
cjgl-2661	1103	8	,	,	PUNCT
cjgl-2661	1103	9	2011	2011	NUM
cjgl-2661	1103	10	)	)	PUNCT
cjgl-2661	1103	11	,	,	PUNCT
cjgl-2661	1103	12	available	available	ADJ
cjgl-2661	1103	13	at	at	ADP
cjgl-2661	1103	14	http://www.state.hi.us/tax/agop/2010i19/	http://www.state.hi.us/tax/agop/2010i19/	PROPN
cjgl-2661	1103	15	op	op	NOUN
cjgl-2661	1103	16	il-2.pdf	il-2.pdf	NOUN
cjgl-2661	1103	17	.	.	PUNCT
cjgl-2661	1104	1	209	209	NUM
cjgl-2661	1104	2	see	see	VERB
cjgl-2661	1104	3	,	,	PUNCT
cjgl-2661	1104	4	e.g.	e.g.	ADV
cjgl-2661	1104	5	,	,	PUNCT
cjgl-2661	1104	6	n.y	n.y	PROPN
cjgl-2661	1104	7	.	.	PROPN
cjgl-2661	1104	8	tax	tax	NOUN
cjgl-2661	1104	9	law	law	NOUN
cjgl-2661	1104	10	§	§	PROPN
cjgl-2661	1104	11	651(b)(1	651(b)(1	NUM
cjgl-2661	1104	12	)	)	PUNCT
cjgl-2661	1104	13	(	(	PUNCT
cjgl-2661	1104	14	mckinney	mckinney	NOUN
cjgl-2661	1104	15	2006	2006	NUM
cjgl-2661	1104	16	)	)	PUNCT
cjgl-2661	1104	17	(	(	PUNCT
cjgl-2661	1104	18	"	"	PUNCT
cjgl-2661	1104	19	if	if	SCONJ
cjgl-2661	1104	20	the	the	DET
cjgl-2661	1104	21	federal	federal	ADJ
cjgl-2661	1104	22	income	income	NOUN
cjgl-2661	1104	23	tax	tax	NOUN
cjgl-2661	1104	24	liability	liability	NOUN
cjgl-2661	1104	25	of	of	ADP
cjgl-2661	1104	26	husband	husband	NOUN
cjgl-2661	1104	27	or	or	CCONJ
cjgl-2661	1104	28	wife	wife	NOUN
cjgl-2661	1104	29	is	be	AUX
cjgl-2661	1104	30	determined	determine	VERB
cjgl-2661	1104	31	on	on	ADP
cjgl-2661	1104	32	a	a	DET
cjgl-2661	1104	33	separate	separate	ADJ
cjgl-2661	1104	34	federal	federal	ADJ
cjgl-2661	1104	35	return	return	NOUN
cjgl-2661	1104	36	,	,	PUNCT
cjgl-2661	1104	37	their	their	PRON
cjgl-2661	1104	38	new	new	PROPN
cjgl-2661	1104	39	york	york	PROPN
cjgl-2661	1104	40	income	income	PROPN
cjgl-2661	1104	41	tax	tax	NOUN
cjgl-2661	1104	42	liabilities	liability	NOUN
cjgl-2661	1104	43	and	and	CCONJ
cjgl-2661	1104	44	returns	return	NOUN
cjgl-2661	1104	45	shall	shall	AUX
cjgl-2661	1104	46	be	be	AUX
cjgl-2661	1104	47	separate	separate	ADJ
cjgl-2661	1104	48	.	.	PUNCT
cjgl-2661	1104	49	"	"	PUNCT
cjgl-2661	1104	50	)	)	PUNCT
cjgl-2661	1104	51	.	.	PUNCT
cjgl-2661	1105	1	8124.1	8124.1	NUM
cjgl-2661	1105	2	columbia	columbia	PROPN
cjgl-2661	1105	3	journal	journal	NOUN
cjgl-2661	1105	4	of	of	ADP
cjgl-2661	1105	5	gender	gender	NOUN
cjgl-2661	1105	6	and	and	CCONJ
cjgl-2661	1105	7	law	law	VERB
cjgl-2661	1105	8	their	their	PRON
cjgl-2661	1105	9	hands	hand	NOUN
cjgl-2661	1105	10	after	after	ADP
cjgl-2661	1105	11	issuing	issue	VERB
cjgl-2661	1105	12	initial	initial	ADJ
cjgl-2661	1105	13	guidance	guidance	NOUN
cjgl-2661	1105	14	(	(	PUNCT
cjgl-2661	1105	15	such	such	ADJ
cjgl-2661	1105	16	as	as	ADP
cjgl-2661	1105	17	massachusetts	massachusetts	PROPN
cjgl-2661	1105	18	,	,	PUNCT
cjgl-2661	1105	19	whose	whose	DET
cjgl-2661	1105	20	guidance	guidance	NOUN
cjgl-2661	1105	21	dates	date	VERB
cjgl-2661	1105	22	to	to	ADP
cjgl-2661	1105	23	2004	2004	NUM
cjgl-2661	1105	24	)	)	PUNCT
cjgl-2661	1105	25	without	without	ADP
cjgl-2661	1105	26	bothering	bother	VERB
cjgl-2661	1105	27	to	to	PART
cjgl-2661	1105	28	update	update	VERB
cjgl-2661	1105	29	it	it	PRON
cjgl-2661	1105	30	.	.	PUNCT
cjgl-2661	1106	1	worse	bad	ADJ
cjgl-2661	1106	2	still	still	ADV
cjgl-2661	1106	3	is	be	AUX
cjgl-2661	1106	4	rhode	rhode	PROPN
cjgl-2661	1106	5	island	island	NOUN
cjgl-2661	1106	6	,	,	PUNCT
cjgl-2661	1106	7	which	which	PRON
cjgl-2661	1106	8	offers	offer	VERB
cjgl-2661	1106	9	no	no	DET
cjgl-2661	1106	10	guidance	guidance	NOUN
cjgl-2661	1106	11	to	to	ADP
cjgl-2661	1106	12	same	same	ADJ
cjgl-2661	1106	13	-	-	PUNCT
cjgl-2661	1106	14	sex	sex	NOUN
cjgl-2661	1106	15	couples	couple	NOUN
cjgl-2661	1106	16	in	in	ADP
cjgl-2661	1106	17	legally	legally	ADV
cjgl-2661	1106	18	-	-	PUNCT
cjgl-2661	1106	19	recognized	recognize	VERB
cjgl-2661	1106	20	relationships	relationship	NOUN
cjgl-2661	1106	21	.	.	PUNCT
cjgl-2661	1107	1	the	the	DET
cjgl-2661	1107	2	lack	lack	NOUN
cjgl-2661	1107	3	of	of	ADP
cjgl-2661	1107	4	guidance	guidance	NOUN
cjgl-2661	1107	5	in	in	ADP
cjgl-2661	1107	6	several	several	ADJ
cjgl-2661	1107	7	jurisdictions	jurisdiction	NOUN
cjgl-2661	1107	8	is	be	AUX
cjgl-2661	1107	9	a	a	DET
cjgl-2661	1107	10	disservice	disservice	NOUN
cjgl-2661	1107	11	to	to	ADP
cjgl-2661	1107	12	their	their	PRON
cjgl-2661	1107	13	citizens	citizen	NOUN
cjgl-2661	1107	14	,	,	PUNCT
cjgl-2661	1107	15	makes	make	VERB
cjgl-2661	1107	16	lgb	lgb	PROPN
cjgl-2661	1107	17	people	people	NOUN
cjgl-2661	1107	18	invisible	invisible	ADJ
cjgl-2661	1107	19	,	,	PUNCT
cjgl-2661	1107	20	and	and	CCONJ
cjgl-2661	1107	21	creates	create	VERB
cjgl-2661	1107	22	uncertainty	uncertainty	NOUN
cjgl-2661	1107	23	and	and	CCONJ
cjgl-2661	1107	24	confusion	confusion	NOUN
cjgl-2661	1107	25	for	for	ADP
cjgl-2661	1107	26	same	same	ADJ
cjgl-2661	1107	27	-	-	PUNCT
cjgl-2661	1107	28	sex	sex	NOUN
cjgl-2661	1107	29	couples	couple	NOUN
cjgl-2661	1107	30	.	.	PUNCT
cjgl-2661	1108	1	third	third	ADV
cjgl-2661	1108	2	,	,	PUNCT
cjgl-2661	1108	3	we	we	PRON
cjgl-2661	1108	4	recommend	recommend	VERB
cjgl-2661	1108	5	that	that	SCONJ
cjgl-2661	1108	6	states	state	NOUN
cjgl-2661	1108	7	and	and	CCONJ
cjgl-2661	1108	8	the	the	DET
cjgl-2661	1108	9	district	district	NOUN
cjgl-2661	1108	10	either	either	CCONJ
cjgl-2661	1108	11	issue	issue	VERB
cjgl-2661	1108	12	publications	publication	NOUN
cjgl-2661	1108	13	,	,	PUNCT
cjgl-2661	1108	14	like	like	ADP
cjgl-2661	1108	15	the	the	DET
cjgl-2661	1108	16	california	california	PROPN
cjgl-2661	1108	17	franchise	franchise	PROPN
cjgl-2661	1108	18	tax	tax	PROPN
cjgl-2661	1108	19	board	board	PROPN
cjgl-2661	1108	20	's	's	PART
cjgl-2661	1108	21	publications	publication	NOUN
cjgl-2661	1108	22	737	737	NUM
cjgl-2661	1108	23	and	and	CCONJ
cjgl-2661	1108	24	776	776	NUM
cjgl-2661	1108	25	,	,	PUNCT
cjgl-2661	1108	26	and/or	and/or	CCONJ
cjgl-2661	1108	27	create	create	VERB
cjgl-2661	1108	28	web	web	NOUN
cjgl-2661	1108	29	pages	page	NOUN
cjgl-2661	1108	30	,	,	PUNCT
cjgl-2661	1108	31	like	like	ADP
cjgl-2661	1108	32	the	the	DET
cjgl-2661	1108	33	oregon	oregon	PROPN
cjgl-2661	1108	34	department	department	PROPN
cjgl-2661	1108	35	of	of	ADP
cjgl-2661	1108	36	revenue	revenue	NOUN
cjgl-2661	1108	37	's	's	PART
cjgl-2661	1108	38	page	page	NOUN
cjgl-2661	1108	39	for	for	ADP
cjgl-2661	1108	40	registered	register	VERB
cjgl-2661	1108	41	domestic	domestic	ADJ
cjgl-2661	1108	42	partners	partner	NOUN
cjgl-2661	1108	43	,	,	PUNCT
cjgl-2661	1108	44	that	that	PRON
cjgl-2661	1108	45	discuss	discuss	VERB
cjgl-2661	1108	46	the	the	DET
cjgl-2661	1108	47	adjustments	adjustment	NOUN
cjgl-2661	1108	48	to	to	ADP
cjgl-2661	1108	49	federal	federal	ADJ
cjgl-2661	1108	50	income	income	NOUN
cjgl-2661	1108	51	likely	likely	ADJ
cjgl-2661	1108	52	to	to	PART
cjgl-2661	1108	53	affect	affect	VERB
cjgl-2661	1108	54	same	same	ADJ
cjgl-2661	1108	55	-	-	PUNCT
cjgl-2661	1108	56	sex	sex	NOUN
cjgl-2661	1108	57	couples	couple	NOUN
cjgl-2661	1108	58	in	in	ADP
cjgl-2661	1108	59	their	their	PRON
cjgl-2661	1108	60	jurisdiction	jurisdiction	NOUN
cjgl-2661	1108	61	.	.	PUNCT
cjgl-2661	1109	1	such	such	ADJ
cjgl-2661	1109	2	publications	publication	NOUN
cjgl-2661	1109	3	ease	ease	VERB
cjgl-2661	1109	4	the	the	DET
cjgl-2661	1109	5	burdens	burden	NOUN
cjgl-2661	1109	6	that	that	PRON
cjgl-2661	1109	7	come	come	VERB
cjgl-2661	1109	8	with	with	ADP
cjgl-2661	1109	9	the	the	DET
cjgl-2661	1109	10	lack	lack	NOUN
cjgl-2661	1109	11	of	of	ADP
cjgl-2661	1109	12	conformity	conformity	NOUN
cjgl-2661	1109	13	between	between	ADP
cjgl-2661	1109	14	federal	federal	ADJ
cjgl-2661	1109	15	and	and	CCONJ
cjgl-2661	1109	16	state	state	NOUN
cjgl-2661	1109	17	filing	filing	NOUN
cjgl-2661	1109	18	status	status	NOUN
cjgl-2661	1109	19	,	,	PUNCT
cjgl-2661	1109	20	as	as	ADV
cjgl-2661	1109	21	well	well	ADV
cjgl-2661	1109	22	as	as	ADP
cjgl-2661	1109	23	undercutting	undercut	VERB
cjgl-2661	1109	24	the	the	DET
cjgl-2661	1109	25	dignitary	dignitary	PROPN
cjgl-2661	1109	26	harm	harm	NOUN
cjgl-2661	1109	27	involved	involve	VERB
cjgl-2661	1109	28	.	.	PUNCT
cjgl-2661	1110	1	fourth	fourth	ADJ
cjgl-2661	1110	2	,	,	PUNCT
cjgl-2661	1110	3	states	state	NOUN
cjgl-2661	1110	4	and	and	CCONJ
cjgl-2661	1110	5	the	the	DET
cjgl-2661	1110	6	district	district	NOUN
cjgl-2661	1110	7	should	should	AUX
cjgl-2661	1110	8	consider	consider	VERB
cjgl-2661	1110	9	creating	create	VERB
cjgl-2661	1110	10	something	something	PRON
cjgl-2661	1110	11	akin	akin	ADJ
cjgl-2661	1110	12	to	to	ADP
cjgl-2661	1110	13	the	the	DET
cjgl-2661	1110	14	california	california	PROPN
cjgl-2661	1110	15	worksheets	worksheet	NOUN
cjgl-2661	1110	16	to	to	PART
cjgl-2661	1110	17	make	make	VERB
cjgl-2661	1110	18	it	it	PRON
cjgl-2661	1110	19	easier	easy	ADJ
cjgl-2661	1110	20	for	for	ADP
cjgl-2661	1110	21	same	same	ADJ
cjgl-2661	1110	22	-	-	PUNCT
cjgl-2661	1110	23	sex	sex	NOUN
cjgl-2661	1110	24	couples	couple	NOUN
cjgl-2661	1110	25	to	to	PART
cjgl-2661	1110	26	gather	gather	VERB
cjgl-2661	1110	27	the	the	DET
cjgl-2661	1110	28	information	information	NOUN
cjgl-2661	1110	29	needed	need	VERB
cjgl-2661	1110	30	to	to	PART
cjgl-2661	1110	31	generate	generate	VERB
cjgl-2661	1110	32	federal	federal	ADJ
cjgl-2661	1110	33	adjusted	adjust	VERB
cjgl-2661	1110	34	gross	gross	ADJ
cjgl-2661	1110	35	income	income	NOUN
cjgl-2661	1110	36	as	as	SCONJ
cjgl-2661	1110	37	if	if	SCONJ
cjgl-2661	1110	38	they	they	PRON
cjgl-2661	1110	39	were	be	AUX
cjgl-2661	1110	40	married	married	ADJ
cjgl-2661	1110	41	.	.	PUNCT
cjgl-2661	1111	1	while	while	SCONJ
cjgl-2661	1111	2	in	in	ADP
cjgl-2661	1111	3	some	some	DET
cjgl-2661	1111	4	states	state	NOUN
cjgl-2661	1111	5	,	,	PUNCT
cjgl-2661	1111	6	such	such	ADJ
cjgl-2661	1111	7	as	as	ADP
cjgl-2661	1111	8	oregon	oregon	PROPN
cjgl-2661	1111	9	,	,	PUNCT
cjgl-2661	1111	10	where	where	SCONJ
cjgl-2661	1111	11	there	there	PRON
cjgl-2661	1111	12	is	be	VERB
cjgl-2661	1111	13	a	a	DET
cjgl-2661	1111	14	deduction	deduction	NOUN
cjgl-2661	1111	15	for	for	ADP
cjgl-2661	1111	16	federal	federal	ADJ
cjgl-2661	1111	17	income	income	NOUN
cjgl-2661	1111	18	tax	tax	NOUN
cjgl-2661	1111	19	paid	pay	VERB
cjgl-2661	1111	20	,	,	PUNCT
cjgl-2661	1111	21	it	it	PRON
cjgl-2661	1111	22	might	might	AUX
cjgl-2661	1111	23	make	make	VERB
cjgl-2661	1111	24	sense	sense	NOUN
cjgl-2661	1111	25	to	to	PART
cjgl-2661	1111	26	ask	ask	VERB
cjgl-2661	1111	27	taxpayers	taxpayer	NOUN
cjgl-2661	1111	28	to	to	PART
cjgl-2661	1111	29	create	create	VERB
cjgl-2661	1111	30	a	a	DET
cjgl-2661	1111	31	complete	complete	ADJ
cjgl-2661	1111	32	federal	federal	NOUN
cjgl-2661	1111	33	"	"	PUNCT
cjgl-2661	1111	34	as	as	SCONJ
cjgl-2661	1111	35	if	if	SCONJ
cjgl-2661	1111	36	'	'	PUNCT
cjgl-2661	1111	37	(	(	PUNCT
cjgl-2661	1111	38	pro	pro	ADJ
cjgl-2661	1111	39	forma	forma	NOUN
cjgl-2661	1111	40	)	)	PUNCT
cjgl-2661	1111	41	married	married	ADJ
cjgl-2661	1111	42	filing	filing	NOUN
cjgl-2661	1111	43	jointly	jointly	ADV
cjgl-2661	1111	44	return	return	VERB
cjgl-2661	1111	45	,	,	PUNCT
cjgl-2661	1111	46	in	in	ADP
cjgl-2661	1111	47	other	other	ADJ
cjgl-2661	1111	48	states	state	NOUN
cjgl-2661	1111	49	,	,	PUNCT
cjgl-2661	1111	50	where	where	SCONJ
cjgl-2661	1111	51	only	only	ADV
cjgl-2661	1111	52	a	a	DET
cjgl-2661	1111	53	few	few	ADJ
cjgl-2661	1111	54	adjustments	adjustment	NOUN
cjgl-2661	1111	55	will	will	AUX
cjgl-2661	1111	56	be	be	AUX
cjgl-2661	1111	57	needed	need	VERB
cjgl-2661	1111	58	,	,	PUNCT
cjgl-2661	1111	59	the	the	DET
cjgl-2661	1111	60	state	state	PROPN
cjgl-2661	1111	61	revenue	revenue	PROPN
cjgl-2661	1111	62	department	department	NOUN
cjgl-2661	1111	63	should	should	AUX
cjgl-2661	1111	64	not	not	PART
cjgl-2661	1111	65	insist	insist	VERB
cjgl-2661	1111	66	that	that	SCONJ
cjgl-2661	1111	67	same	same	ADJ
cjgl-2661	1111	68	-	-	PUNCT
cjgl-2661	1111	69	sex	sex	NOUN
cjgl-2661	1111	70	couples	couple	NOUN
cjgl-2661	1111	71	complete	complete	VERB
cjgl-2661	1111	72	entire	entire	ADJ
cjgl-2661	1111	73	"	"	PUNCT
cjgl-2661	1111	74	as	as	SCONJ
cjgl-2661	1111	75	if	if	SCONJ
cjgl-2661	1111	76	'	'	PUNCT
cjgl-2661	1111	77	federal	federal	ADJ
cjgl-2661	1111	78	returns	return	NOUN
cjgl-2661	1111	79	.	.	PUNCT
cjgl-2661	1112	1	many	many	ADJ
cjgl-2661	1112	2	of	of	ADP
cjgl-2661	1112	3	the	the	DET
cjgl-2661	1112	4	entries	entry	NOUN
cjgl-2661	1112	5	on	on	ADP
cjgl-2661	1112	6	the	the	PRON
cjgl-2661	1112	7	"	"	PUNCT
cjgl-2661	1112	8	as	as	SCONJ
cjgl-2661	1112	9	if	if	SCONJ
cjgl-2661	1112	10	'	'	PUNCT
cjgl-2661	1112	11	federal	federal	ADJ
cjgl-2661	1112	12	returns	return	NOUN
cjgl-2661	1112	13	will	will	AUX
cjgl-2661	1112	14	just	just	ADV
cjgl-2661	1112	15	be	be	AUX
cjgl-2661	1112	16	the	the	DET
cjgl-2661	1112	17	unadjusted	unadjusted	ADJ
cjgl-2661	1112	18	sum	sum	NOUN
cjgl-2661	1112	19	of	of	ADP
cjgl-2661	1112	20	the	the	DET
cjgl-2661	1112	21	entries	entry	NOUN
cjgl-2661	1112	22	on	on	ADP
cjgl-2661	1112	23	the	the	DET
cjgl-2661	1112	24	two	two	NUM
cjgl-2661	1112	25	separate	separate	ADJ
cjgl-2661	1112	26	actual	actual	ADJ
cjgl-2661	1112	27	returns	return	NOUN
cjgl-2661	1112	28	filed	file	VERB
cjgl-2661	1112	29	.	.	PUNCT
cjgl-2661	1113	1	further	far	ADV
cjgl-2661	1113	2	,	,	PUNCT
cjgl-2661	1113	3	many	many	ADJ
cjgl-2661	1113	4	of	of	ADP
cjgl-2661	1113	5	the	the	DET
cjgl-2661	1113	6	entries	entry	NOUN
cjgl-2661	1113	7	on	on	ADP
cjgl-2661	1113	8	the	the	DET
cjgl-2661	1113	9	"	"	PUNCT
cjgl-2661	1113	10	as	as	SCONJ
cjgl-2661	1113	11	if	if	SCONJ
cjgl-2661	1113	12	'	'	PUNCT
cjgl-2661	1113	13	return	return	VERB
cjgl-2661	1113	14	-	-	PUNCT
cjgl-2661	1113	15	such	such	ADJ
cjgl-2661	1113	16	as	as	ADP
cjgl-2661	1113	17	total	total	ADJ
cjgl-2661	1113	18	federal	federal	ADJ
cjgl-2661	1113	19	withholding	withholding	NOUN
cjgl-2661	1113	20	and	and	CCONJ
cjgl-2661	1113	21	estimated	estimate	VERB
cjgl-2661	1113	22	tax	tax	NOUN
cjgl-2661	1113	23	payments	payment	NOUN
cjgl-2661	1113	24	-	-	PUNCT
cjgl-2661	1113	25	will	will	AUX
cjgl-2661	1113	26	be	be	AUX
cjgl-2661	1113	27	of	of	ADP
cjgl-2661	1113	28	no	no	DET
cjgl-2661	1113	29	interest	interest	NOUN
cjgl-2661	1113	30	or	or	CCONJ
cjgl-2661	1113	31	use	use	NOUN
cjgl-2661	1113	32	to	to	ADP
cjgl-2661	1113	33	the	the	DET
cjgl-2661	1113	34	states	state	NOUN
cjgl-2661	1113	35	.	.	PUNCT
cjgl-2661	1114	1	tax	tax	NOUN
cjgl-2661	1114	2	return	return	NOUN
cjgl-2661	1114	3	preparers	preparer	NOUN
cjgl-2661	1114	4	often	often	ADV
cjgl-2661	1114	5	make	make	VERB
cjgl-2661	1114	6	up	up	ADP
cjgl-2661	1114	7	their	their	PRON
cjgl-2661	1114	8	own	own	ADJ
cjgl-2661	1114	9	schedules	schedule	NOUN
cjgl-2661	1114	10	to	to	PART
cjgl-2661	1114	11	total	total	VERB
cjgl-2661	1114	12	items	item	NOUN
cjgl-2661	1114	13	or	or	CCONJ
cjgl-2661	1114	14	adjust	adjust	VERB
cjgl-2661	1114	15	them	they	PRON
cjgl-2661	1114	16	before	before	ADP
cjgl-2661	1114	17	using	use	VERB
cjgl-2661	1114	18	the	the	DET
cjgl-2661	1114	19	final	final	ADJ
cjgl-2661	1114	20	figures	figure	NOUN
cjgl-2661	1114	21	on	on	ADP
cjgl-2661	1114	22	the	the	DET
cjgl-2661	1114	23	return	return	NOUN
cjgl-2661	1114	24	,	,	PUNCT
cjgl-2661	1114	25	and	and	CCONJ
cjgl-2661	1114	26	preparers	preparer	NOUN
cjgl-2661	1114	27	are	be	AUX
cjgl-2661	1114	28	used	use	VERB
cjgl-2661	1114	29	to	to	ADP
cjgl-2661	1114	30	retaining	retain	VERB
cjgl-2661	1114	31	these	these	DET
cjgl-2661	1114	32	schedules	schedule	NOUN
cjgl-2661	1114	33	in	in	ADP
cjgl-2661	1114	34	their	their	PRON
cjgl-2661	1114	35	files	file	NOUN
cjgl-2661	1114	36	.	.	PUNCT
cjgl-2661	1115	1	the	the	DET
cjgl-2661	1115	2	additional	additional	ADJ
cjgl-2661	1115	3	costs	cost	NOUN
cjgl-2661	1115	4	of	of	ADP
cjgl-2661	1115	5	creating	create	VERB
cjgl-2661	1115	6	complete	complete	ADJ
cjgl-2661	1115	7	alternative	alternative	ADJ
cjgl-2661	1115	8	returns	return	NOUN
cjgl-2661	1115	9	is	be	AUX
cjgl-2661	1115	10	notjustified	notjustifie	VERB
cjgl-2661	1115	11	when	when	SCONJ
cjgl-2661	1115	12	statistics	statistic	NOUN
cjgl-2661	1115	13	show	show	VERB
cjgl-2661	1115	14	that	that	SCONJ
cjgl-2661	1115	15	only	only	ADV
cjgl-2661	1115	16	a	a	DET
cjgl-2661	1115	17	little	little	ADJ
cjgl-2661	1115	18	over	over	ADP
cjgl-2661	1115	19	one	one	NUM
cjgl-2661	1115	20	percent	percent	NOUN
cjgl-2661	1115	21	of	of	ADP
cjgl-2661	1115	22	returns	return	NOUN
cjgl-2661	1115	23	will	will	AUX
cjgl-2661	1115	24	undergo	undergo	VERB
cjgl-2661	1115	25	federal	federal	ADJ
cjgl-2661	1115	26	audits,2	audits,2	NOUN
cjgl-2661	1115	27	10	10	NUM
cjgl-2661	1115	28	not	not	PART
cjgl-2661	1115	29	all	all	PRON
cjgl-2661	1115	30	of	of	ADP
cjgl-2661	1115	31	which	which	PRON
cjgl-2661	1115	32	will	will	AUX
cjgl-2661	1115	33	even	even	ADV
cjgl-2661	1115	34	result	result	VERB
cjgl-2661	1115	35	in	in	ADP
cjgl-2661	1115	36	federal	federal	ADJ
cjgl-2661	1115	37	audit	audit	NOUN
cjgl-2661	1115	38	changes	change	NOUN
cjgl-2661	1115	39	.	.	PUNCT
cjgl-2661	1116	1	while	while	SCONJ
cjgl-2661	1116	2	worksheets	worksheet	NOUN
cjgl-2661	1116	3	for	for	ADP
cjgl-2661	1116	4	same	same	ADJ
cjgl-2661	1116	5	-	-	PUNCT
cjgl-2661	1116	6	sex	sex	NOUN
cjgl-2661	1116	7	married	married	ADJ
cjgl-2661	1116	8	couples	couple	NOUN
cjgl-2661	1116	9	and	and	CCONJ
cjgl-2661	1116	10	registered	register	VERB
cjgl-2661	1116	11	domestic	domestic	ADJ
cjgl-2661	1116	12	partners	partner	NOUN
cjgl-2661	1116	13	,	,	PUNCT
cjgl-2661	1116	14	like	like	ADP
cjgl-2661	1116	15	those	those	PRON
cjgl-2661	1116	16	in	in	ADP
cjgl-2661	1116	17	california	california	PROPN
cjgl-2661	1116	18	,	,	PUNCT
cjgl-2661	1116	19	may	may	AUX
cjgl-2661	1116	20	be	be	AUX
cjgl-2661	1116	21	helpful	helpful	ADJ
cjgl-2661	1116	22	,	,	PUNCT
cjgl-2661	1116	23	we	we	PRON
cjgl-2661	1116	24	question	question	VERB
cjgl-2661	1116	25	whether	whether	SCONJ
cjgl-2661	1116	26	attaching	attach	VERB
cjgl-2661	1116	27	worksheets	worksheet	NOUN
cjgl-2661	1116	28	to	to	ADP
cjgl-2661	1116	29	the	the	DET
cjgl-2661	1116	30	returns	return	NOUN
cjgl-2661	1116	31	is	be	AUX
cjgl-2661	1116	32	a	a	DET
cjgl-2661	1116	33	sensible	sensible	ADJ
cjgl-2661	1116	34	requirement	requirement	NOUN
cjgl-2661	1116	35	.	.	PUNCT
cjgl-2661	1117	1	it	it	PRON
cjgl-2661	1117	2	takes	take	VERB
cjgl-2661	1117	3	time	time	NOUN
cjgl-2661	1117	4	,	,	PUNCT
cjgl-2661	1117	5	effort	effort	NOUN
cjgl-2661	1117	6	,	,	PUNCT
cjgl-2661	1117	7	and	and	CCONJ
cjgl-2661	1117	8	space	space	NOUN
cjgl-2661	1117	9	for	for	SCONJ
cjgl-2661	1117	10	the	the	DET
cjgl-2661	1117	11	state	state	PROPN
cjgl-2661	1117	12	revenue	revenue	PROPN
cjgl-2661	1117	13	department	department	PROPN
cjgl-2661	1117	14	to	to	PART
cjgl-2661	1117	15	input	input	VERB
cjgl-2661	1117	16	the	the	DET
cjgl-2661	1117	17	information	information	NOUN
cjgl-2661	1117	18	from	from	ADP
cjgl-2661	1117	19	the	the	DET
cjgl-2661	1117	20	worksheet	worksheet	NOUN
cjgl-2661	1117	21	and	and	CCONJ
cjgl-2661	1117	22	then	then	ADV
cjgl-2661	1117	23	store	store	VERB
cjgl-2661	1117	24	it	it	PRON
cjgl-2661	1117	25	,	,	PUNCT
cjgl-2661	1117	26	and	and	CCONJ
cjgl-2661	1117	27	such	such	ADJ
cjgl-2661	1117	28	information	information	NOUN
cjgl-2661	1117	29	will	will	AUX
cjgl-2661	1117	30	be	be	AUX
cjgl-2661	1117	31	useless	useless	ADJ
cjgl-2661	1117	32	in	in	ADP
cjgl-2661	1117	33	the	the	DET
cjgl-2661	1117	34	99	99	NUM
cjgl-2661	1117	35	%	%	NOUN
cjgl-2661	1117	36	of	of	ADP
cjgl-2661	1117	37	returns	return	NOUN
cjgl-2661	1117	38	filed	file	VERB
cjgl-2661	1117	39	that	that	PRON
cjgl-2661	1117	40	are	be	AUX
cjgl-2661	1117	41	not	not	PART
cjgl-2661	1117	42	audited	audit	VERB
cjgl-2661	1117	43	federally	federally	ADV
cjgl-2661	1117	44	.	.	PUNCT
cjgl-2661	1118	1	worksheets	worksheet	NOUN
cjgl-2661	1118	2	are	be	AUX
cjgl-2661	1118	3	often	often	ADV
cjgl-2661	1118	4	included	include	VERB
cjgl-2661	1118	5	in	in	ADP
cjgl-2661	1118	6	instructions	instruction	NOUN
cjgl-2661	1118	7	to	to	ADP
cjgl-2661	1118	8	tax	tax	NOUN
cjgl-2661	1118	9	returns	return	NOUN
cjgl-2661	1118	10	that	that	PRON
cjgl-2661	1118	11	are	be	AUX
cjgl-2661	1118	12	not	not	PART
cjgl-2661	1118	13	submitted	submit	VERB
cjgl-2661	1118	14	to	to	ADP
cjgl-2661	1118	15	the	the	DET
cjgl-2661	1118	16	revenue	revenue	NOUN
cjgl-2661	1118	17	departments	department	NOUN
cjgl-2661	1118	18	or	or	CCONJ
cjgl-2661	1118	19	the	the	DET
cjgl-2661	1118	20	irs	irs	PROPN
cjgl-2661	1118	21	.	.	PUNCT
cjgl-2661	1119	1	we	we	PRON
cjgl-2661	1119	2	agree	agree	VERB
cjgl-2661	1119	3	with	with	ADP
cjgl-2661	1119	4	william	william	PROPN
cjgl-2661	1119	5	abbott	abbott	PROPN
cjgl-2661	1119	6	who	who	PRON
cjgl-2661	1119	7	wrote	write	VERB
cjgl-2661	1119	8	in	in	ADP
cjgl-2661	1119	9	2010211	2010211	NUM
cjgl-2661	1119	10	that	that	SCONJ
cjgl-2661	1119	11	same	same	ADJ
cjgl-2661	1119	12	-	-	PUNCT
cjgl-2661	1119	13	sex	sex	NOUN
cjgl-2661	1119	14	couple	couple	NOUN
cjgl-2661	1119	15	worksheets	worksheet	NOUN
cjgl-2661	1119	16	for	for	ADP
cjgl-2661	1119	17	states	state	NOUN
cjgl-2661	1119	18	,	,	PUNCT
cjgl-2661	1119	19	like	like	ADP
cjgl-2661	1119	20	new	new	PROPN
cjgl-2661	1119	21	york	york	PROPN
cjgl-2661	1119	22	,	,	PUNCT
cjgl-2661	1119	23	whose	whose	DET
cjgl-2661	1119	24	210	210	NUM
cjgl-2661	1119	25	internal	internal	ADJ
cjgl-2661	1119	26	revenue	revenue	NOUN
cjgl-2661	1119	27	serv	serv	X
cjgl-2661	1119	28	.	.	PUNCT
cjgl-2661	1119	29	,	,	PUNCT
cjgl-2661	1119	30	internal	internal	ADJ
cjgl-2661	1119	31	revenue	revenue	NOUN
cjgl-2661	1119	32	service	service	NOUN
cjgl-2661	1119	33	data	datum	NOUN
cjgl-2661	1119	34	book	book	NOUN
cjgl-2661	1119	35	,	,	PUNCT
cjgl-2661	1119	36	2011	2011	NUM
cjgl-2661	1119	37	,	,	PUNCT
cjgl-2661	1119	38	at	at	ADP
cjgl-2661	1119	39	22	22	NUM
cjgl-2661	1119	40	-	-	SYM
cjgl-2661	1119	41	24	24	NUM
cjgl-2661	1119	42	tbl	tbl	NOUN
cjgl-2661	1119	43	.	.	PUNCT
cjgl-2661	1120	1	9a	9a	NOUN
cjgl-2661	1120	2	(	(	PUNCT
cjgl-2661	1120	3	2011	2011	NUM
cjgl-2661	1120	4	)	)	PUNCT
cjgl-2661	1120	5	,	,	PUNCT
cjgl-2661	1120	6	available	available	ADJ
cjgl-2661	1120	7	at	at	ADP
cjgl-2661	1120	8	http://www.irs.gov/pub/irs-soi/	http://www.irs.gov/pub/irs-soi/	PROPN
cjgl-2661	1120	9	i	i	PROPN
cjgl-2661	1120	10	databk.pdf	databk.pdf	PROPN
cjgl-2661	1120	11	.	.	PROPN
cjgl-2661	1120	12	211	211	NUM
cjgl-2661	1120	13	abbott	abbott	PROPN
cjgl-2661	1120	14	,	,	PUNCT
cjgl-2661	1120	15	supra	supra	PROPN
cjgl-2661	1120	16	note	note	PROPN
cjgl-2661	1120	17	9	9	NUM
cjgl-2661	1120	18	,	,	PUNCT
cjgl-2661	1120	19	at	at	ADP
cjgl-2661	1120	20	295	295	NUM
cjgl-2661	1120	21	-	-	SYM
cjgl-2661	1120	22	96	96	NUM
cjgl-2661	1120	23	.	.	PUNCT
cjgl-2661	1121	1	24.182	24.182	NUM
cjgl-2661	1121	2	columbia	columbia	PROPN
cjgl-2661	1121	3	journal	journal	NOUN
cjgl-2661	1121	4	of	of	ADP
cjgl-2661	1121	5	gender	gender	NOUN
cjgl-2661	1121	6	and	and	CCONJ
cjgl-2661	1121	7	law	law	NOUN
cjgl-2661	1121	8	returns	return	NOUN
cjgl-2661	1121	9	begin	begin	VERB
cjgl-2661	1121	10	not	not	PART
cjgl-2661	1121	11	with	with	ADP
cjgl-2661	1121	12	federal	federal	ADJ
cjgl-2661	1121	13	adjusted	adjust	VERB
cjgl-2661	1121	14	gross	gross	ADJ
cjgl-2661	1121	15	income	income	NOUN
cjgl-2661	1121	16	,	,	PUNCT
cjgl-2661	1121	17	but	but	CCONJ
cjgl-2661	1121	18	with	with	ADP
cjgl-2661	1121	19	line	line	NOUN
cjgl-2661	1121	20	entries	entry	NOUN
cjgl-2661	1121	21	repeating	repeat	VERB
cjgl-2661	1121	22	each	each	DET
cjgl-2661	1121	23	income	income	NOUN
cjgl-2661	1121	24	line	line	NOUN
cjgl-2661	1121	25	on	on	ADP
cjgl-2661	1121	26	the	the	DET
cjgl-2661	1121	27	face	face	NOUN
cjgl-2661	1121	28	of	of	ADP
cjgl-2661	1121	29	the	the	DET
cjgl-2661	1121	30	federal	federal	ADJ
cjgl-2661	1121	31	form	form	NOUN
cjgl-2661	1121	32	1040	1040	NUM
cjgl-2661	1121	33	,	,	PUNCT
cjgl-2661	1121	34	can	can	AUX
cjgl-2661	1121	35	be	be	AUX
cjgl-2661	1121	36	much	much	ADV
cjgl-2661	1121	37	shorter	short	ADJ
cjgl-2661	1121	38	and	and	CCONJ
cjgl-2661	1121	39	simpler	simple	ADJ
cjgl-2661	1121	40	than	than	ADP
cjgl-2661	1121	41	the	the	DET
cjgl-2661	1121	42	california	california	PROPN
cjgl-2661	1121	43	worksheets	worksheet	NOUN
cjgl-2661	1121	44	for	for	ADP
cjgl-2661	1121	45	such	such	ADJ
cjgl-2661	1121	46	couples	couple	NOUN
cjgl-2661	1121	47	.	.	PUNCT
cjgl-2661	1122	1	fifth	fifth	ADJ
cjgl-2661	1122	2	,	,	PUNCT
cjgl-2661	1122	3	we	we	PRON
cjgl-2661	1122	4	recognize	recognize	VERB
cjgl-2661	1122	5	that	that	ADV
cjgl-2661	1122	6	long	long	ADV
cjgl-2661	1122	7	before	before	SCONJ
cjgl-2661	1122	8	same	same	ADJ
cjgl-2661	1122	9	-	-	PUNCT
cjgl-2661	1122	10	sex	sex	NOUN
cjgl-2661	1122	11	relationships	relationship	NOUN
cjgl-2661	1122	12	have	have	AUX
cjgl-2661	1122	13	been	be	AUX
cjgl-2661	1122	14	recognized	recognize	VERB
cjgl-2661	1122	15	,	,	PUNCT
cjgl-2661	1122	16	a	a	DET
cjgl-2661	1122	17	small	small	ADJ
cjgl-2661	1122	18	minority	minority	NOUN
cjgl-2661	1122	19	of	of	ADP
cjgl-2661	1122	20	states	state	NOUN
cjgl-2661	1122	21	have	have	AUX
cjgl-2661	1122	22	had	have	VERB
cjgl-2661	1122	23	the	the	DET
cjgl-2661	1122	24	practice	practice	NOUN
cjgl-2661	1122	25	of	of	ADP
cjgl-2661	1122	26	requiring	require	VERB
cjgl-2661	1122	27	or	or	CCONJ
cjgl-2661	1122	28	suggesting	suggest	VERB
cjgl-2661	1122	29	attachment	attachment	NOUN
cjgl-2661	1122	30	of	of	ADP
cjgl-2661	1122	31	federal	federal	ADJ
cjgl-2661	1122	32	returns	return	NOUN
cjgl-2661	1122	33	to	to	ADP
cjgl-2661	1122	34	the	the	DET
cjgl-2661	1122	35	state	state	NOUN
cjgl-2661	1122	36	returns	return	NOUN
cjgl-2661	1122	37	,	,	PUNCT
cjgl-2661	1122	38	and	and	CCONJ
cjgl-2661	1122	39	we	we	PRON
cjgl-2661	1122	40	do	do	AUX
cjgl-2661	1122	41	not	not	PART
cjgl-2661	1122	42	officiously	officiously	ADV
cjgl-2661	1122	43	want	want	VERB
cjgl-2661	1122	44	to	to	PART
cjgl-2661	1122	45	say	say	VERB
cjgl-2661	1122	46	that	that	SCONJ
cjgl-2661	1122	47	their	their	PRON
cjgl-2661	1122	48	practice	practice	NOUN
cjgl-2661	1122	49	should	should	AUX
cjgl-2661	1122	50	be	be	AUX
cjgl-2661	1122	51	altered	alter	VERB
cjgl-2661	1122	52	just	just	ADV
cjgl-2661	1122	53	when	when	SCONJ
cjgl-2661	1122	54	it	it	PRON
cjgl-2661	1122	55	comes	come	VERB
cjgl-2661	1122	56	to	to	ADP
cjgl-2661	1122	57	same	same	ADJ
cjgl-2661	1122	58	-	-	PUNCT
cjgl-2661	1122	59	sex	sex	NOUN
cjgl-2661	1122	60	couples	couple	NOUN
cjgl-2661	1122	61	.	.	PUNCT
cjgl-2661	1123	1	oregon	oregon	PROPN
cjgl-2661	1123	2	,	,	PUNCT
cjgl-2661	1123	3	iowa	iowa	PROPN
cjgl-2661	1123	4	,	,	PUNCT
cjgl-2661	1123	5	and	and	CCONJ
cjgl-2661	1123	6	vermont	vermont	PROPN
cjgl-2661	1123	7	fall	fall	VERB
cjgl-2661	1123	8	into	into	ADP
cjgl-2661	1123	9	this	this	DET
cjgl-2661	1123	10	category	category	NOUN
cjgl-2661	1123	11	.	.	PUNCT
cjgl-2661	1124	1	it	it	PRON
cjgl-2661	1124	2	makes	make	VERB
cjgl-2661	1124	3	sense	sense	NOUN
cjgl-2661	1124	4	for	for	ADP
cjgl-2661	1124	5	oregon	oregon	PROPN
cjgl-2661	1124	6	and	and	CCONJ
cjgl-2661	1124	7	vermont	vermont	PROPN
cjgl-2661	1124	8	to	to	PART
cjgl-2661	1124	9	require	require	VERB
cjgl-2661	1124	10	the	the	DET
cjgl-2661	1124	11	attachment	attachment	NOUN
cjgl-2661	1124	12	of	of	ADP
cjgl-2661	1124	13	both	both	CCONJ
cjgl-2661	1124	14	the	the	DET
cjgl-2661	1124	15	actual	actual	ADJ
cjgl-2661	1124	16	and	and	CCONJ
cjgl-2661	1124	17	pro	pro	ADJ
cjgl-2661	1124	18	forma	forma	NOUN
cjgl-2661	1124	19	federal	federal	ADJ
cjgl-2661	1124	20	returns	return	NOUN
cjgl-2661	1124	21	for	for	ADP
cjgl-2661	1124	22	same	same	ADJ
cjgl-2661	1124	23	-	-	PUNCT
cjgl-2661	1124	24	sex	sex	NOUN
cjgl-2661	1124	25	couples	couple	NOUN
cjgl-2661	1124	26	(	(	PUNCT
cjgl-2661	1124	27	including	include	VERB
cjgl-2661	1124	28	pro	pro	ADJ
cjgl-2661	1124	29	forma	forma	NOUN
cjgl-2661	1124	30	married	married	ADJ
cjgl-2661	1124	31	filing	file	VERB
cjgl-2661	1124	32	separate	separate	ADJ
cjgl-2661	1124	33	returns	return	NOUN
cjgl-2661	1124	34	in	in	ADP
cjgl-2661	1124	35	appropriate	appropriate	ADJ
cjgl-2661	1124	36	cases	case	NOUN
cjgl-2661	1124	37	)	)	PUNCT
cjgl-2661	1124	38	.	.	PUNCT
cjgl-2661	1125	1	so	so	ADV
cjgl-2661	1125	2	too	too	ADV
cjgl-2661	1125	3	does	do	VERB
cjgl-2661	1125	4	iowa	iowa	PROPN
cjgl-2661	1125	5	's	's	PART
cjgl-2661	1125	6	practice	practice	NOUN
cjgl-2661	1125	7	of	of	ADP
cjgl-2661	1125	8	requiring	require	VERB
cjgl-2661	1125	9	taxpayers	taxpayer	NOUN
cjgl-2661	1125	10	to	to	PART
cjgl-2661	1125	11	attach	attach	VERB
cjgl-2661	1125	12	actual	actual	ADJ
cjgl-2661	1125	13	federal	federal	ADJ
cjgl-2661	1125	14	returns	return	NOUN
cjgl-2661	1125	15	.	.	PUNCT
cjgl-2661	1126	1	in	in	ADP
cjgl-2661	1126	2	particular	particular	ADJ
cjgl-2661	1126	3	,	,	PUNCT
cjgl-2661	1126	4	for	for	ADP
cjgl-2661	1126	5	oregon	oregon	PROPN
cjgl-2661	1126	6	and	and	CCONJ
cjgl-2661	1126	7	iowa	iowa	PROPN
cjgl-2661	1126	8	,	,	PUNCT
cjgl-2661	1126	9	this	this	DET
cjgl-2661	1126	10	practice	practice	NOUN
cjgl-2661	1126	11	might	might	AUX
cjgl-2661	1126	12	make	make	VERB
cjgl-2661	1126	13	more	more	ADJ
cjgl-2661	1126	14	sense	sense	NOUN
cjgl-2661	1126	15	because	because	SCONJ
cjgl-2661	1126	16	both	both	PRON
cjgl-2661	1126	17	of	of	ADP
cjgl-2661	1126	18	those	those	DET
cjgl-2661	1126	19	states	state	NOUN
cjgl-2661	1126	20	allow	allow	VERB
cjgl-2661	1126	21	deductions	deduction	NOUN
cjgl-2661	1126	22	in	in	ADP
cjgl-2661	1126	23	computing	compute	VERB
cjgl-2661	1126	24	state	state	NOUN
cjgl-2661	1126	25	taxes	taxis	NOUN
cjgl-2661	1126	26	for	for	ADP
cjgl-2661	1126	27	federal	federal	ADJ
cjgl-2661	1126	28	income	income	NOUN
cjgl-2661	1126	29	taxes	taxis	NOUN
cjgl-2661	1126	30	paid	pay	VERB
cjgl-2661	1126	31	-	-	PUNCT
cjgl-2661	1126	32	a	a	DET
cjgl-2661	1126	33	number	number	NOUN
cjgl-2661	1126	34	shown	show	VERB
cjgl-2661	1126	35	in	in	ADP
cjgl-2661	1126	36	the	the	DET
cjgl-2661	1126	37	payments	payment	NOUN
cjgl-2661	1126	38	section	section	NOUN
cjgl-2661	1126	39	of	of	ADP
cjgl-2661	1126	40	the	the	DET
cjgl-2661	1126	41	federal	federal	ADJ
cjgl-2661	1126	42	returns	return	NOUN
cjgl-2661	1126	43	.	.	PUNCT
cjgl-2661	1127	1	the	the	DET
cjgl-2661	1127	2	only	only	ADJ
cjgl-2661	1127	3	other	other	ADJ
cjgl-2661	1127	4	relevant	relevant	ADJ
cjgl-2661	1127	5	states	state	NOUN
cjgl-2661	1127	6	here	here	ADV
cjgl-2661	1127	7	that	that	PRON
cjgl-2661	1127	8	require	require	VERB
cjgl-2661	1127	9	same	same	ADJ
cjgl-2661	1127	10	-	-	PUNCT
cjgl-2661	1127	11	sex	sex	NOUN
cjgl-2661	1127	12	couples	couple	NOUN
cjgl-2661	1127	13	to	to	PART
cjgl-2661	1127	14	attach	attach	VERB
cjgl-2661	1127	15	pro	pro	ADJ
cjgl-2661	1127	16	forma	forma	NOUN
cjgl-2661	1127	17	federal	federal	ADJ
cjgl-2661	1127	18	returns	return	NOUN
cjgl-2661	1127	19	are	be	AUX
cjgl-2661	1127	20	illinois	illinois	PROPN
cjgl-2661	1127	21	and	and	CCONJ
cjgl-2661	1127	22	california	california	PROPN
cjgl-2661	1127	23	.	.	PUNCT
cjgl-2661	1128	1	we	we	PRON
cjgl-2661	1128	2	think	think	VERB
cjgl-2661	1128	3	it	it	PRON
cjgl-2661	1128	4	is	be	AUX
cjgl-2661	1128	5	an	an	DET
cjgl-2661	1128	6	unnecessary	unnecessary	ADJ
cjgl-2661	1128	7	burden	burden	NOUN
cjgl-2661	1128	8	for	for	SCONJ
cjgl-2661	1128	9	illinois	illinois	PROPN
cjgl-2661	1128	10	civil	civil	PROPN
cjgl-2661	1128	11	union	union	PROPN
cjgl-2661	1128	12	partners	partner	NOUN
cjgl-2661	1128	13	to	to	PART
cjgl-2661	1128	14	prepare	prepare	VERB
cjgl-2661	1128	15	and	and	CCONJ
cjgl-2661	1128	16	file	file	VERB
cjgl-2661	1128	17	a	a	DET
cjgl-2661	1128	18	pro	pro	ADJ
cjgl-2661	1128	19	forma	forma	NOUN
cjgl-2661	1128	20	return	return	NOUN
cjgl-2661	1128	21	when	when	SCONJ
cjgl-2661	1128	22	,	,	PUNCT
cjgl-2661	1128	23	generally	generally	ADV
cjgl-2661	1128	24	,	,	PUNCT
cjgl-2661	1128	25	illinois	illinois	PROPN
cjgl-2661	1128	26	taxpayers	taxpayer	NOUN
cjgl-2661	1128	27	do	do	AUX
cjgl-2661	1128	28	not	not	PART
cjgl-2661	1128	29	attach	attach	VERB
cjgl-2661	1128	30	their	their	PRON
cjgl-2661	1128	31	actual	actual	ADJ
cjgl-2661	1128	32	federal	federal	ADJ
cjgl-2661	1128	33	return	return	NOUN
cjgl-2661	1128	34	to	to	ADP
cjgl-2661	1128	35	their	their	PRON
cjgl-2661	1128	36	illinois	illinois	PROPN
cjgl-2661	1128	37	return	return	NOUN
cjgl-2661	1128	38	.	.	PUNCT
cjgl-2661	1129	1	california	california	PROPN
cjgl-2661	1129	2	requires	require	VERB
cjgl-2661	1129	3	the	the	DET
cjgl-2661	1129	4	attachment	attachment	NOUN
cjgl-2661	1129	5	of	of	ADP
cjgl-2661	1129	6	a	a	DET
cjgl-2661	1129	7	pro	pro	ADJ
cjgl-2661	1129	8	forma	forma	NOUN
cjgl-2661	1129	9	federal	federal	ADJ
cjgl-2661	1129	10	return	return	NOUN
cjgl-2661	1129	11	only	only	ADV
cjgl-2661	1129	12	in	in	ADP
cjgl-2661	1129	13	cases	case	NOUN
cjgl-2661	1129	14	where	where	SCONJ
cjgl-2661	1129	15	(	(	PUNCT
cjgl-2661	1129	16	a	a	X
cjgl-2661	1129	17	)	)	PUNCT
cjgl-2661	1129	18	there	there	PRON
cjgl-2661	1129	19	would	would	AUX
cjgl-2661	1129	20	be	be	AUX
cjgl-2661	1129	21	some	some	DET
cjgl-2661	1129	22	alteration	alteration	NOUN
cjgl-2661	1129	23	to	to	ADP
cjgl-2661	1129	24	just	just	ADV
cjgl-2661	1129	25	totaling	total	VERB
cjgl-2661	1129	26	up	up	ADP
cjgl-2661	1129	27	the	the	DET
cjgl-2661	1129	28	actually	actually	ADV
cjgl-2661	1129	29	-	-	PUNCT
cjgl-2661	1129	30	reported	report	VERB
cjgl-2661	1129	31	federal	federal	ADJ
cjgl-2661	1129	32	income	income	NOUN
cjgl-2661	1129	33	to	to	PART
cjgl-2661	1129	34	adjust	adjust	VERB
cjgl-2661	1129	35	for	for	ADP
cjgl-2661	1129	36	doma	doma	NOUN
cjgl-2661	1129	37	and	and	CCONJ
cjgl-2661	1129	38	(	(	PUNCT
cjgl-2661	1129	39	b	b	X
cjgl-2661	1129	40	)	)	PUNCT
cjgl-2661	1129	41	the	the	DET
cjgl-2661	1129	42	taxpayers	taxpayer	NOUN
cjgl-2661	1129	43	chose	choose	VERB
cjgl-2661	1129	44	not	not	PART
cjgl-2661	1129	45	to	to	PART
cjgl-2661	1129	46	complete	complete	VERB
cjgl-2661	1129	47	and	and	CCONJ
cjgl-2661	1129	48	attach	attach	VERB
cjgl-2661	1129	49	one	one	NUM
cjgl-2661	1129	50	of	of	ADP
cjgl-2661	1129	51	the	the	DET
cjgl-2661	1129	52	two	two	NUM
cjgl-2661	1129	53	worksheets	worksheet	NOUN
cjgl-2661	1129	54	for	for	ADP
cjgl-2661	1129	55	same	same	ADJ
cjgl-2661	1129	56	-	-	PUNCT
cjgl-2661	1129	57	sex	sex	NOUN
cjgl-2661	1129	58	couples	couple	NOUN
cjgl-2661	1129	59	.	.	PUNCT
cjgl-2661	1130	1	since	since	SCONJ
cjgl-2661	1130	2	we	we	PRON
cjgl-2661	1130	3	do	do	AUX
cjgl-2661	1130	4	not	not	PART
cjgl-2661	1130	5	recommend	recommend	VERB
cjgl-2661	1130	6	that	that	SCONJ
cjgl-2661	1130	7	the	the	DET
cjgl-2661	1130	8	worksheets	worksheet	NOUN
cjgl-2661	1130	9	be	be	AUX
cjgl-2661	1130	10	attached	attach	VERB
cjgl-2661	1130	11	,	,	PUNCT
cjgl-2661	1130	12	we	we	PRON
cjgl-2661	1130	13	do	do	AUX
cjgl-2661	1130	14	not	not	PART
cjgl-2661	1130	15	recommend	recommend	VERB
cjgl-2661	1130	16	the	the	DET
cjgl-2661	1130	17	practice	practice	NOUN
cjgl-2661	1130	18	of	of	ADP
cjgl-2661	1130	19	alternatively	alternatively	ADV
cjgl-2661	1130	20	requiring	require	VERB
cjgl-2661	1130	21	attachment	attachment	NOUN
cjgl-2661	1130	22	of	of	ADP
cjgl-2661	1130	23	pro	pro	X
cjgl-2661	1130	24	forma	forma	NOUN
cjgl-2661	1130	25	federal	federal	ADJ
cjgl-2661	1130	26	returns	return	NOUN
cjgl-2661	1130	27	.	.	PUNCT
cjgl-2661	1131	1	one	one	NUM
cjgl-2661	1131	2	consequence	consequence	NOUN
cjgl-2661	1131	3	of	of	ADP
cjgl-2661	1131	4	seeing	see	VERB
cjgl-2661	1131	5	a	a	DET
cjgl-2661	1131	6	pro	pro	ADJ
cjgl-2661	1131	7	forma	forma	NOUN
cjgl-2661	1131	8	federal	federal	ADJ
cjgl-2661	1131	9	return	return	NOUN
cjgl-2661	1131	10	attached	attach	VERB
cjgl-2661	1131	11	to	to	ADP
cjgl-2661	1131	12	a	a	DET
cjgl-2661	1131	13	state	state	NOUN
cjgl-2661	1131	14	return	return	NOUN
cjgl-2661	1131	15	is	be	AUX
cjgl-2661	1131	16	that	that	SCONJ
cjgl-2661	1131	17	it	it	PRON
cjgl-2661	1131	18	alerts	alert	VERB
cjgl-2661	1131	19	the	the	DET
cjgl-2661	1131	20	state	state	PROPN
cjgl-2661	1131	21	revenue	revenue	NOUN
cjgl-2661	1131	22	department	department	PROPN
cjgl-2661	1131	23	not	not	PART
cjgl-2661	1131	24	to	to	PART
cjgl-2661	1131	25	reflexively	reflexively	ADV
cjgl-2661	1131	26	just	just	ADV
cjgl-2661	1131	27	add	add	VERB
cjgl-2661	1131	28	or	or	CCONJ
cjgl-2661	1131	29	subtract	subtract	VERB
cjgl-2661	1131	30	a	a	DET
cjgl-2661	1131	31	federal	federal	ADJ
cjgl-2661	1131	32	audit	audit	NOUN
cjgl-2661	1131	33	adjustment	adjustment	NOUN
cjgl-2661	1131	34	to	to	ADP
cjgl-2661	1131	35	the	the	DET
cjgl-2661	1131	36	taxable	taxable	ADJ
cjgl-2661	1131	37	income	income	NOUN
cjgl-2661	1131	38	shown	show	VERB
cjgl-2661	1131	39	on	on	ADP
cjgl-2661	1131	40	the	the	DET
cjgl-2661	1131	41	state	state	NOUN
cjgl-2661	1131	42	return	return	NOUN
cjgl-2661	1131	43	where	where	SCONJ
cjgl-2661	1131	44	a	a	DET
cjgl-2661	1131	45	taxpayer	taxpayer	NOUN
cjgl-2661	1131	46	fails	fail	VERB
cjgl-2661	1131	47	to	to	PART
cjgl-2661	1131	48	file	file	VERB
cjgl-2661	1131	49	a	a	DET
cjgl-2661	1131	50	report	report	NOUN
cjgl-2661	1131	51	of	of	ADP
cjgl-2661	1131	52	final	final	ADJ
cjgl-2661	1131	53	federal	federal	ADJ
cjgl-2661	1131	54	changes	change	NOUN
cjgl-2661	1131	55	.	.	PUNCT
cjgl-2661	1132	1	there	there	PRON
cjgl-2661	1132	2	are	be	VERB
cjgl-2661	1132	3	,	,	PUNCT
cjgl-2661	1132	4	however	however	ADV
cjgl-2661	1132	5	,	,	PUNCT
cjgl-2661	1132	6	less	less	ADV
cjgl-2661	1132	7	burdensome	burdensome	ADJ
cjgl-2661	1132	8	ways	way	NOUN
cjgl-2661	1132	9	to	to	PART
cjgl-2661	1132	10	alert	alert	VERB
cjgl-2661	1132	11	the	the	DET
cjgl-2661	1132	12	state	state	NOUN
cjgl-2661	1132	13	revenue	revenue	PROPN
cjgl-2661	1132	14	department	department	PROPN
cjgl-2661	1132	15	to	to	ADP
cjgl-2661	1132	16	the	the	DET
cjgl-2661	1132	17	fact	fact	NOUN
cjgl-2661	1132	18	of	of	ADP
cjgl-2661	1132	19	nonconformity	nonconformity	NOUN
cjgl-2661	1132	20	between	between	ADP
cjgl-2661	1132	21	filing	file	VERB
cjgl-2661	1132	22	status	status	NOUN
cjgl-2661	1132	23	on	on	ADP
cjgl-2661	1132	24	the	the	DET
cjgl-2661	1132	25	federal	federal	ADJ
cjgl-2661	1132	26	and	and	CCONJ
cjgl-2661	1132	27	state	state	NOUN
cjgl-2661	1132	28	returns	return	NOUN
cjgl-2661	1132	29	-	-	PUNCT
cjgl-2661	1132	30	ways	way	NOUN
cjgl-2661	1132	31	that	that	PRON
cjgl-2661	1132	32	even	even	ADV
cjgl-2661	1132	33	apply	apply	VERB
cjgl-2661	1132	34	in	in	ADP
cjgl-2661	1132	35	some	some	DET
cjgl-2661	1132	36	cases	case	NOUN
cjgl-2661	1132	37	to	to	ADP
cjgl-2661	1132	38	different	different	ADJ
cjgl-2661	1132	39	-	-	PUNCT
cjgl-2661	1132	40	sex	sex	NOUN
cjgl-2661	1132	41	couples	couple	NOUN
cjgl-2661	1132	42	.	.	PUNCT
cjgl-2661	1133	1	this	this	PRON
cjgl-2661	1133	2	leads	lead	VERB
cjgl-2661	1133	3	to	to	ADP
cjgl-2661	1133	4	our	our	PRON
cjgl-2661	1133	5	sixth	sixth	ADJ
cjgl-2661	1133	6	suggestion	suggestion	NOUN
cjgl-2661	1133	7	:	:	PUNCT
cjgl-2661	1133	8	there	there	PRON
cjgl-2661	1133	9	should	should	AUX
cjgl-2661	1133	10	be	be	AUX
cjgl-2661	1133	11	a	a	DET
cjgl-2661	1133	12	way	way	NOUN
cjgl-2661	1133	13	for	for	SCONJ
cjgl-2661	1133	14	taxpayers	taxpayer	NOUN
cjgl-2661	1133	15	to	to	PART
cjgl-2661	1133	16	indicate	indicate	VERB
cjgl-2661	1133	17	upfront	upfront	ADJ
cjgl-2661	1133	18	the	the	DET
cjgl-2661	1133	19	nonconformity	nonconformity	NOUN
cjgl-2661	1133	20	between	between	ADP
cjgl-2661	1133	21	their	their	PRON
cjgl-2661	1133	22	state	state	NOUN
cjgl-2661	1133	23	and	and	CCONJ
cjgl-2661	1133	24	federal	federal	ADJ
cjgl-2661	1133	25	filing	filing	NOUN
cjgl-2661	1133	26	statuses	status	NOUN
cjgl-2661	1133	27	.	.	PUNCT
cjgl-2661	1134	1	a	a	DET
cjgl-2661	1134	2	simple	simple	ADJ
cjgl-2661	1134	3	and	and	CCONJ
cjgl-2661	1134	4	sensible	sensible	ADJ
cjgl-2661	1134	5	way	way	NOUN
cjgl-2661	1134	6	to	to	PART
cjgl-2661	1134	7	do	do	VERB
cjgl-2661	1134	8	this	this	PRON
cjgl-2661	1134	9	is	be	AUX
cjgl-2661	1134	10	to	to	PART
cjgl-2661	1134	11	create	create	VERB
cjgl-2661	1134	12	boxes	box	NOUN
cjgl-2661	1134	13	to	to	PART
cjgl-2661	1134	14	check	check	VERB
cjgl-2661	1134	15	on	on	ADP
cjgl-2661	1134	16	the	the	DET
cjgl-2661	1134	17	first	first	ADJ
cjgl-2661	1134	18	pages	page	NOUN
cjgl-2661	1134	19	of	of	ADP
cjgl-2661	1134	20	their	their	PRON
cjgl-2661	1134	21	returns	return	NOUN
cjgl-2661	1134	22	.	.	PUNCT
cjgl-2661	1135	1	this	this	PRON
cjgl-2661	1135	2	is	be	AUX
cjgl-2661	1135	3	a	a	DET
cjgl-2661	1135	4	better	well	ADJ
cjgl-2661	1135	5	practice	practice	NOUN
cjgl-2661	1135	6	for	for	ADP
cjgl-2661	1135	7	alerting	alert	VERB
cjgl-2661	1135	8	states	state	NOUN
cjgl-2661	1135	9	to	to	ADP
cjgl-2661	1135	10	nonconformity	nonconformity	NOUN
cjgl-2661	1135	11	,	,	PUNCT
cjgl-2661	1135	12	especially	especially	ADV
cjgl-2661	1135	13	since	since	SCONJ
cjgl-2661	1135	14	statistically	statistically	ADV
cjgl-2661	1135	15	so	so	ADV
cjgl-2661	1135	16	few	few	ADJ
cjgl-2661	1135	17	of	of	ADP
cjgl-2661	1135	18	the	the	DET
cjgl-2661	1135	19	state	state	NOUN
cjgl-2661	1135	20	returns	return	NOUN
cjgl-2661	1135	21	will	will	AUX
cjgl-2661	1135	22	be	be	AUX
cjgl-2661	1135	23	audited	audit	VERB
cjgl-2661	1135	24	by	by	ADP
cjgl-2661	1135	25	the	the	DET
cjgl-2661	1135	26	state	state	NOUN
cjgl-2661	1135	27	or	or	CCONJ
cjgl-2661	1135	28	be	be	AUX
cjgl-2661	1135	29	subjected	subject	VERB
cjgl-2661	1135	30	to	to	ADP
cjgl-2661	1135	31	federal	federal	ADJ
cjgl-2661	1135	32	audit	audit	NOUN
cjgl-2661	1135	33	adjustments	adjustment	NOUN
cjgl-2661	1135	34	.	.	PUNCT
cjgl-2661	1136	1	there	there	PRON
cjgl-2661	1136	2	are	be	VERB
cjgl-2661	1136	3	already	already	ADV
cjgl-2661	1136	4	several	several	ADJ
cjgl-2661	1136	5	examples	example	NOUN
cjgl-2661	1136	6	of	of	ADP
cjgl-2661	1136	7	how	how	SCONJ
cjgl-2661	1136	8	to	to	PART
cjgl-2661	1136	9	create	create	VERB
cjgl-2661	1136	10	such	such	ADJ
cjgl-2661	1136	11	boxes	box	NOUN
cjgl-2661	1136	12	.	.	PUNCT
cjgl-2661	1137	1	24.1	24.1	NUM
cjgl-2661	1137	2	83	83	NUM
cjgl-2661	1137	3	columbia	columbia	PROPN
cjgl-2661	1137	4	journal	journal	NOUN
cjgl-2661	1137	5	of	of	ADP
cjgl-2661	1137	6	gender	gender	NOUN
cjgl-2661	1137	7	and	and	CCONJ
cjgl-2661	1137	8	law	law	NOUN
cjgl-2661	1137	9	in	in	ADP
cjgl-2661	1137	10	connecticut	connecticut	PROPN
cjgl-2661	1137	11	,	,	PUNCT
cjgl-2661	1137	12	taxpayers	taxpayer	NOUN
cjgl-2661	1137	13	can	can	AUX
cjgl-2661	1137	14	check	check	VERB
cjgl-2661	1137	15	boxes	box	NOUN
cjgl-2661	1137	16	that	that	PRON
cjgl-2661	1137	17	say	say	VERB
cjgl-2661	1137	18	they	they	PRON
cjgl-2661	1137	19	are	be	AUX
cjgl-2661	1137	20	filing	file	VERB
cjgl-2661	1137	21	jointly	jointly	ADV
cjgl-2661	1137	22	or	or	CCONJ
cjgl-2661	1137	23	separately	separately	ADV
cjgl-2661	1137	24	for	for	ADP
cjgl-2661	1137	25	connecticut	connecticut	PROPN
cjgl-2661	1137	26	only.2	only.2	PROPN
cjgl-2661	1137	27	12	12	NUM
cjgl-2661	1137	28	while	while	SCONJ
cjgl-2661	1137	29	this	this	DET
cjgl-2661	1137	30	latter	latter	ADJ
cjgl-2661	1137	31	box	box	NOUN
cjgl-2661	1137	32	could	could	AUX
cjgl-2661	1137	33	be	be	AUX
cjgl-2661	1137	34	used	use	VERB
cjgl-2661	1137	35	by	by	ADP
cjgl-2661	1137	36	a	a	DET
cjgl-2661	1137	37	different	different	ADJ
cjgl-2661	1137	38	-	-	PUNCT
cjgl-2661	1137	39	sex	sex	NOUN
cjgl-2661	1137	40	couple	couple	NOUN
cjgl-2661	1137	41	(	(	PUNCT
cjgl-2661	1137	42	for	for	ADP
cjgl-2661	1137	43	example	example	NOUN
cjgl-2661	1137	44	,	,	PUNCT
cjgl-2661	1137	45	where	where	SCONJ
cjgl-2661	1137	46	only	only	ADV
cjgl-2661	1137	47	one	one	NUM
cjgl-2661	1137	48	was	be	AUX
cjgl-2661	1137	49	a	a	DET
cjgl-2661	1137	50	state	state	NOUN
cjgl-2661	1137	51	resident	resident	NOUN
cjgl-2661	1137	52	)	)	PUNCT
cjgl-2661	1137	53	,	,	PUNCT
cjgl-2661	1137	54	the	the	DET
cjgl-2661	1137	55	former	former	ADJ
cjgl-2661	1137	56	box	box	NOUN
cjgl-2661	1137	57	could	could	AUX
cjgl-2661	1137	58	only	only	ADV
cjgl-2661	1137	59	be	be	AUX
cjgl-2661	1137	60	used	use	VERB
cjgl-2661	1137	61	by	by	ADP
cjgl-2661	1137	62	a	a	DET
cjgl-2661	1137	63	same	same	ADJ
cjgl-2661	1137	64	-	-	PUNCT
cjgl-2661	1137	65	sex	sex	NOUN
cjgl-2661	1137	66	married	married	ADJ
cjgl-2661	1137	67	couple	couple	NOUN
cjgl-2661	1137	68	.	.	PUNCT
cjgl-2661	1138	1	in	in	ADP
cjgl-2661	1138	2	both	both	CCONJ
cjgl-2661	1138	3	the	the	DET
cjgl-2661	1138	4	district	district	NOUN
cjgl-2661	1138	5	of	of	ADP
cjgl-2661	1138	6	columbia	columbia	PROPN
cjgl-2661	1138	7	and	and	CCONJ
cjgl-2661	1138	8	oregon	oregon	PROPN
cjgl-2661	1138	9	,	,	PUNCT
cjgl-2661	1138	10	there	there	PRON
cjgl-2661	1138	11	are	be	VERB
cjgl-2661	1138	12	filing	file	VERB
cjgl-2661	1138	13	status	status	NOUN
cjgl-2661	1138	14	boxes	box	NOUN
cjgl-2661	1138	15	for	for	ADP
cjgl-2661	1138	16	registered	register	VERB
cjgl-2661	1138	17	domestic	domestic	ADJ
cjgl-2661	1138	18	partners	partner	NOUN
cjgl-2661	1138	19	filing	file	VERB
cjgl-2661	1138	20	jointly	jointly	ADV
cjgl-2661	1138	21	or	or	CCONJ
cjgl-2661	1138	22	separately	separately	ADV
cjgl-2661	1138	23	that	that	PRON
cjgl-2661	1138	24	are	be	AUX
cjgl-2661	1138	25	not	not	PART
cjgl-2661	1138	26	simply	simply	ADV
cjgl-2661	1138	27	combined	combine	VERB
cjgl-2661	1138	28	with	with	ADP
cjgl-2661	1138	29	the	the	DET
cjgl-2661	1138	30	married	married	ADJ
cjgl-2661	1138	31	status	status	NOUN
cjgl-2661	1138	32	boxes	box	NOUN
cjgl-2661	1138	33	.	.	PUNCT
cjgl-2661	1139	1	"	"	PUNCT
cjgl-2661	1139	2	'	'	PUNCT
cjgl-2661	1139	3	district	district	NOUN
cjgl-2661	1139	4	of	of	ADP
cjgl-2661	1139	5	columbia	columbia	PROPN
cjgl-2661	1139	6	registered	register	VERB
cjgl-2661	1139	7	domestic	domestic	ADJ
cjgl-2661	1139	8	partners	partner	NOUN
cjgl-2661	1139	9	can	can	AUX
cjgl-2661	1139	10	be	be	AUX
cjgl-2661	1139	11	same	same	ADJ
cjgl-2661	1139	12	-	-	PUNCT
cjgl-2661	1139	13	sex	sex	NOUN
cjgl-2661	1139	14	or	or	CCONJ
cjgl-2661	1139	15	different	different	ADJ
cjgl-2661	1139	16	-	-	PUNCT
cjgl-2661	1139	17	sex	sex	NOUN
cjgl-2661	1139	18	couples.2	couples.2	NOUN
cjgl-2661	1139	19	14	14	NUM
cjgl-2661	1139	20	in	in	ADP
cjgl-2661	1139	21	oregon	oregon	PROPN
cjgl-2661	1139	22	,	,	PUNCT
cjgl-2661	1139	23	where	where	SCONJ
cjgl-2661	1139	24	registered	register	VERB
cjgl-2661	1139	25	domestic	domestic	ADJ
cjgl-2661	1139	26	partners	partner	NOUN
cjgl-2661	1139	27	can	can	AUX
cjgl-2661	1139	28	only	only	ADV
cjgl-2661	1139	29	be	be	AUX
cjgl-2661	1139	30	same	same	ADJ
cjgl-2661	1139	31	-	-	PUNCT
cjgl-2661	1139	32	sex	sex	NOUN
cjgl-2661	1139	33	couples	couple	NOUN
cjgl-2661	1139	34	,	,	PUNCT
cjgl-2661	1139	35	215	215	NUM
cjgl-2661	1139	36	there	there	PRON
cjgl-2661	1139	37	is	be	VERB
cjgl-2661	1139	38	automatic	automatic	ADJ
cjgl-2661	1139	39	nonconformity	nonconformity	NOUN
cjgl-2661	1139	40	of	of	ADP
cjgl-2661	1139	41	filing	filing	NOUN
cjgl-2661	1139	42	status	status	NOUN
cjgl-2661	1139	43	between	between	ADP
cjgl-2661	1139	44	state	state	NOUN
cjgl-2661	1139	45	and	and	CCONJ
cjgl-2661	1139	46	federal	federal	ADJ
cjgl-2661	1139	47	returns	return	NOUN
cjgl-2661	1139	48	when	when	SCONJ
cjgl-2661	1139	49	one	one	NUM
cjgl-2661	1139	50	of	of	ADP
cjgl-2661	1139	51	the	the	DET
cjgl-2661	1139	52	registered	register	VERB
cjgl-2661	1139	53	domestic	domestic	ADJ
cjgl-2661	1139	54	partner	partner	NOUN
cjgl-2661	1139	55	boxes	box	NOUN
cjgl-2661	1139	56	is	be	AUX
cjgl-2661	1139	57	checked	check	VERB
cjgl-2661	1139	58	.	.	PUNCT
cjgl-2661	1140	1	a	a	DET
cjgl-2661	1140	2	vermont	vermont	PROPN
cjgl-2661	1140	3	civil	civil	ADJ
cjgl-2661	1140	4	union	union	NOUN
cjgl-2661	1140	5	is	be	AUX
cjgl-2661	1140	6	only	only	ADV
cjgl-2661	1140	7	available	available	ADJ
cjgl-2661	1140	8	to	to	ADP
cjgl-2661	1140	9	same	same	ADJ
cjgl-2661	1140	10	-	-	PUNCT
cjgl-2661	1140	11	sex	sex	NOUN
cjgl-2661	1140	12	couples,2	couples,2	NOUN
cjgl-2661	1140	13	16	16	NUM
cjgl-2661	1140	14	and	and	CCONJ
cjgl-2661	1140	15	on	on	ADP
cjgl-2661	1140	16	the	the	DET
cjgl-2661	1140	17	vermont	vermont	PROPN
cjgl-2661	1140	18	return	return	NOUN
cjgl-2661	1140	19	there	there	PRON
cjgl-2661	1140	20	are	be	VERB
cjgl-2661	1140	21	separate	separate	ADJ
cjgl-2661	1140	22	boxes	box	NOUN
cjgl-2661	1140	23	for	for	ADP
cjgl-2661	1140	24	civil	civil	ADJ
cjgl-2661	1140	25	union	union	NOUN
cjgl-2661	1140	26	partners	partner	NOUN
cjgl-2661	1140	27	filing	file	VERB
cjgl-2661	1140	28	jointly	jointly	ADV
cjgl-2661	1140	29	and	and	CCONJ
cjgl-2661	1140	30	those	those	PRON
cjgl-2661	1140	31	filing	file	VERB
cjgl-2661	1140	32	separately.2	separately.2	PROPN
cjgl-2661	1140	33	17	17	NUM
cjgl-2661	1140	34	vermont	vermont	PROPN
cjgl-2661	1140	35	even	even	ADV
cjgl-2661	1140	36	has	have	VERB
cjgl-2661	1140	37	another	another	DET
cjgl-2661	1140	38	great	great	ADJ
cjgl-2661	1140	39	idea	idea	NOUN
cjgl-2661	1140	40	-	-	PUNCT
cjgl-2661	1140	41	a	a	DET
cjgl-2661	1140	42	separate	separate	ADJ
cjgl-2661	1140	43	box	box	NOUN
cjgl-2661	1140	44	on	on	ADP
cjgl-2661	1140	45	the	the	DET
cjgl-2661	1140	46	return	return	NOUN
cjgl-2661	1140	47	that	that	PRON
cjgl-2661	1140	48	reads	read	VERB
cjgl-2661	1140	49	"	"	PUNCT
cjgl-2661	1140	50	check	check	VERB
cjgl-2661	1140	51	here	here	ADV
cjgl-2661	1140	52	if	if	SCONJ
cjgl-2661	1140	53	using	use	VERB
cjgl-2661	1140	54	recomputed	recompute	VERB
cjgl-2661	1140	55	federal	federal	ADJ
cjgl-2661	1140	56	return	return	NOUN
cjgl-2661	1140	57	information	information	NOUN
cjgl-2661	1140	58	.	.	PUNCT
cjgl-2661	1141	1	"2	"2	PROPN
cjgl-2661	1141	2	18	18	NUM
cjgl-2661	1141	3	illinois	illinois	PROPN
cjgl-2661	1141	4	has	have	VERB
cjgl-2661	1141	5	a	a	DET
cjgl-2661	1141	6	box	box	NOUN
cjgl-2661	1141	7	on	on	ADP
cjgl-2661	1141	8	its	its	PRON
cjgl-2661	1141	9	return	return	NOUN
cjgl-2661	1141	10	reading	read	VERB
cjgl-2661	1141	11	"	"	PUNCT
cjgl-2661	1141	12	check	check	NOUN
cjgl-2661	1141	13	if	if	SCONJ
cjgl-2661	1141	14	same	same	ADJ
cjgl-2661	1141	15	-	-	PUNCT
cjgl-2661	1141	16	sex	sex	NOUN
cjgl-2661	1141	17	civil	civil	ADJ
cjgl-2661	1141	18	union	union	NOUN
cjgl-2661	1141	19	return	return	NOUN
cjgl-2661	1141	20	"	"	PUNCT
cjgl-2661	1141	21	that	that	PRON
cjgl-2661	1141	22	is	be	AUX
cjgl-2661	1141	23	separate	separate	ADJ
cjgl-2661	1141	24	from	from	ADP
cjgl-2661	1141	25	the	the	DET
cjgl-2661	1141	26	filing	filing	NOUN
cjgl-2661	1141	27	status	status	NOUN
cjgl-2661	1141	28	box.2	box.2	PROPN
cjgl-2661	1141	29	19	19	NUM
cjgl-2661	1141	30	finally	finally	ADV
cjgl-2661	1141	31	,	,	PUNCT
cjgl-2661	1141	32	new	new	PROPN
cjgl-2661	1141	33	york	york	PROPN
cjgl-2661	1141	34	has	have	VERB
cjgl-2661	1141	35	boxes	box	NOUN
cjgl-2661	1141	36	on	on	ADP
cjgl-2661	1141	37	the	the	DET
cjgl-2661	1141	38	face	face	NOUN
cjgl-2661	1141	39	of	of	ADP
cjgl-2661	1141	40	its	its	PRON
cjgl-2661	1141	41	returns	return	NOUN
cjgl-2661	1141	42	for	for	ADP
cjgl-2661	1141	43	several	several	ADJ
cjgl-2661	1141	44	"	"	PUNCT
cjgl-2661	1141	45	conditions	condition	NOUN
cjgl-2661	1141	46	,	,	PUNCT
cjgl-2661	1141	47	"	"	PUNCT
cjgl-2661	1141	48	one	one	NUM
cjgl-2661	1141	49	of	of	ADP
cjgl-2661	1141	50	which	which	PRON
cjgl-2661	1141	51	is	be	AUX
cjgl-2661	1141	52	"	"	PUNCT
cjgl-2661	1141	53	code	code	NOUN
cjgl-2661	1141	54	m3	m3	PROPN
cjgl-2661	1141	55	(	(	PUNCT
cjgl-2661	1141	56	same	same	ADJ
cjgl-2661	1141	57	-	-	PUNCT
cjgl-2661	1141	58	sex	sex	NOUN
cjgl-2661	1141	59	married	marry	VERB
cjgl-2661	1141	60	spouse),"220	spouse),"220	NOUN
cjgl-2661	1141	61	which	which	PRON
cjgl-2661	1141	62	would	would	AUX
cjgl-2661	1141	63	always	always	ADV
cjgl-2661	1141	64	involve	involve	VERB
cjgl-2661	1141	65	nonconformity	nonconformity	NOUN
cjgl-2661	1141	66	between	between	ADP
cjgl-2661	1141	67	federal	federal	ADJ
cjgl-2661	1141	68	and	and	CCONJ
cjgl-2661	1141	69	state	state	NOUN
cjgl-2661	1141	70	returns	return	NOUN
cjgl-2661	1141	71	.	.	PUNCT
cjgl-2661	1142	1	for	for	ADP
cjgl-2661	1142	2	those	those	DET
cjgl-2661	1142	3	final	final	ADJ
cjgl-2661	1142	4	federal	federal	ADJ
cjgl-2661	1142	5	changes	change	NOUN
cjgl-2661	1142	6	not	not	PART
cjgl-2661	1142	7	reported	report	VERB
cjgl-2661	1142	8	to	to	ADP
cjgl-2661	1142	9	the	the	DET
cjgl-2661	1142	10	states	state	NOUN
cjgl-2661	1142	11	by	by	ADP
cjgl-2661	1142	12	same	same	ADJ
cjgl-2661	1142	13	-	-	PUNCT
cjgl-2661	1142	14	sex	sex	NOUN
cjgl-2661	1142	15	couples	couple	NOUN
cjgl-2661	1142	16	,	,	PUNCT
cjgl-2661	1142	17	before	before	ADP
cjgl-2661	1142	18	making	make	VERB
cjgl-2661	1142	19	an	an	DET
cjgl-2661	1142	20	adjustment	adjustment	NOUN
cjgl-2661	1142	21	,	,	PUNCT
cjgl-2661	1142	22	the	the	DET
cjgl-2661	1142	23	state	state	NOUN
cjgl-2661	1142	24	could	could	AUX
cjgl-2661	1142	25	first	first	ADV
cjgl-2661	1142	26	look	look	VERB
cjgl-2661	1142	27	to	to	PART
cjgl-2661	1142	28	see	see	VERB
cjgl-2661	1142	29	if	if	SCONJ
cjgl-2661	1142	30	such	such	DET
cjgl-2661	1142	31	a	a	DET
cjgl-2661	1142	32	box	box	NOUN
cjgl-2661	1142	33	was	be	AUX
cjgl-2661	1142	34	checked	check	VERB
cjgl-2661	1142	35	that	that	SCONJ
cjgl-2661	1142	36	212	212	NUM
cjgl-2661	1142	37	conn	conn	NOUN
cjgl-2661	1142	38	.	.	PUNCT
cjgl-2661	1143	1	dep't	dep't	NOUN
cjgl-2661	1143	2	of	of	ADP
cjgl-2661	1143	3	revenue	revenue	NOUN
cjgl-2661	1143	4	servs	servs	PROPN
cjgl-2661	1143	5	.	.	PUNCT
cjgl-2661	1144	1	,	,	PUNCT
cjgl-2661	1144	2	2011	2011	NUM
cjgl-2661	1144	3	form	form	NOUN
cjgl-2661	1144	4	ct1040	ct1040	NOUN
cjgl-2661	1144	5	,	,	PUNCT
cjgl-2661	1144	6	at	at	ADP
cjgl-2661	1144	7	1	1	NUM
cjgl-2661	1144	8	(	(	PUNCT
cjgl-2661	1144	9	2011	2011	NUM
cjgl-2661	1144	10	)	)	PUNCT
cjgl-2661	1144	11	,	,	PUNCT
cjgl-2661	1144	12	available	available	ADJ
cjgl-2661	1144	13	at	at	ADP
cjgl-2661	1144	14	http://www.ct.gov/drs/lib/	http://www.ct.gov/drs/lib/	PROPN
cjgl-2661	1144	15	drs	drs	PROPN
cjgl-2661	1144	16	/	/	SYM
cjgl-2661	1144	17	forms/20	forms/20	NOUN
cjgl-2661	1144	18	11	11	NUM
cjgl-2661	1144	19	forms	form	NOUN
cjgl-2661	1144	20	/	/	SYM
cjgl-2661	1144	21	incometax	incometax	NOUN
cjgl-2661	1144	22	/	/	SYM
cjgl-2661	1144	23	cti	cti	PROPN
cjgl-2661	1144	24	040.pdf	040.pdf	PROPN
cjgl-2661	1144	25	.	.	PROPN
cjgl-2661	1145	1	213	213	NUM
cjgl-2661	1145	2	d.c	d.c	PROPN
cjgl-2661	1145	3	.	.	PUNCT
cjgl-2661	1145	4	office	office	PROPN
cjgl-2661	1145	5	of	of	ADP
cjgl-2661	1145	6	tax	tax	NOUN
cjgl-2661	1145	7	and	and	CCONJ
cjgl-2661	1145	8	revenue	revenue	NOUN
cjgl-2661	1145	9	,	,	PUNCT
cjgl-2661	1145	10	2011	2011	NUM
cjgl-2661	1145	11	d.c	d.c	PROPN
cjgl-2661	1145	12	.	.	PUNCT
cjgl-2661	1145	13	individual	individual	ADJ
cjgl-2661	1145	14	income	income	NOUN
cjgl-2661	1145	15	tax	tax	NOUN
cjgl-2661	1145	16	forms	form	NOUN
cjgl-2661	1145	17	and	and	CCONJ
cjgl-2661	1145	18	instructions	instruction	NOUN
cjgl-2661	1145	19	,	,	PUNCT
cjgl-2661	1145	20	form	form	NOUN
cjgl-2661	1145	21	d-40	d-40	ADJ
cjgl-2661	1145	22	,	,	PUNCT
cjgl-2661	1145	23	at	at	ADP
cjgl-2661	1145	24	234	234	NUM
cjgl-2661	1145	25	(	(	PUNCT
cjgl-2661	1145	26	2011	2011	NUM
cjgl-2661	1145	27	)	)	PUNCT
cjgl-2661	1145	28	,	,	PUNCT
cjgl-2661	1145	29	available	available	ADJ
cjgl-2661	1145	30	at	at	ADP
cjgl-2661	1145	31	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/january.2012/2011_d40	http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/january.2012/2011_d40	NOUN
cjgl-2661	1145	32	d-40ez	d-40ez	NOUN
cjgl-2661	1145	33	web	web	NOUN
cjgl-2661	1145	34	booklet.pdf	booklet.pdf	NOUN
cjgl-2661	1145	35	;	;	PUNCT
cjgl-2661	1145	36	or	or	CCONJ
cjgl-2661	1145	37	.	.	PUNCT
cjgl-2661	1146	1	dep't	dep't	NOUN
cjgl-2661	1146	2	of	of	ADP
cjgl-2661	1146	3	revenue	revenue	NOUN
cjgl-2661	1146	4	,	,	PUNCT
cjgl-2661	1146	5	2011	2011	NUM
cjgl-2661	1146	6	form	form	NOUN
cjgl-2661	1146	7	40	40	NUM
cjgl-2661	1146	8	,	,	PUNCT
cjgl-2661	1146	9	at	at	ADP
cjgl-2661	1146	10	1	1	NUM
cjgl-2661	1146	11	(	(	PUNCT
cjgl-2661	1146	12	2011	2011	NUM
cjgl-2661	1146	13	)	)	PUNCT
cjgl-2661	1146	14	,	,	PUNCT
cjgl-2661	1146	15	available	available	ADJ
cjgl-2661	1146	16	at	at	ADP
cjgl-2661	1146	17	http://www	http://www	PROPN
cjgl-2661	1146	18	.	.	PUNCT
cjgl-2661	1146	19	oregon.gov/dor/forms/personal/form-40_101-040	oregon.gov/dor/forms/personal/form-40_101-040	NOUN
cjgl-2661	1146	20	2011	2011	NUM
cjgl-2661	1146	21	.pdf	.pdf	NOUN
cjgl-2661	1146	22	.	.	PUNCT
cjgl-2661	1147	1	214	214	NUM
cjgl-2661	1147	2	d.c	d.c	PROPN
cjgl-2661	1147	3	.	.	PROPN
cjgl-2661	1147	4	code	code	PROPN
cjgl-2661	1147	5	§	§	PROPN
cjgl-2661	1147	6	§	§	PROPN
cjgl-2661	1147	7	32	32	NUM
cjgl-2661	1147	8	-	-	SYM
cjgl-2661	1147	9	701	701	NUM
cjgl-2661	1147	10	-	-	SYM
cjgl-2661	1147	11	7	7	NUM
cjgl-2661	1147	12	10	10	NUM
cjgl-2661	1147	13	(	(	PUNCT
cjgl-2661	1147	14	lexisnexis	lexisnexis	NOUN
cjgl-2661	1147	15	2007	2007	NUM
cjgl-2661	1147	16	)	)	PUNCT
cjgl-2661	1147	17	.	.	PUNCT
cjgl-2661	1148	1	215	215	NUM
cjgl-2661	1148	2	or	or	CCONJ
cjgl-2661	1148	3	.	.	PUNCT
cjgl-2661	1149	1	rev	rev	PROPN
cjgl-2661	1149	2	.	.	PROPN
cjgl-2661	1149	3	stat	stat	PROPN
cjgl-2661	1149	4	.	.	PUNCT
cjgl-2661	1150	1	§	§	PROPN
cjgl-2661	1150	2	106.310(1	106.310(1	PROPN
cjgl-2661	1150	3	)	)	PUNCT
cjgl-2661	1150	4	(	(	PUNCT
cjgl-2661	1150	5	2009	2009	NUM
cjgl-2661	1150	6	)	)	PUNCT
cjgl-2661	1150	7	.	.	PUNCT
cjgl-2661	1151	1	216	216	NUM
cjgl-2661	1151	2	vt	vt	PROPN
cjgl-2661	1151	3	.	.	PROPN
cjgl-2661	1151	4	stat	stat	PROPN
cjgl-2661	1151	5	.	.	PUNCT
cjgl-2661	1152	1	ann	ann	PROPN
cjgl-2661	1152	2	.	.	PUNCT
cjgl-2661	1153	1	tit	tit	PROPN
cjgl-2661	1153	2	.	.	PROPN
cjgl-2661	1154	1	15	15	NUM
cjgl-2661	1154	2	,	,	PUNCT
cjgl-2661	1154	3	§	§	NOUN
cjgl-2661	1154	4	1202(2	1202(2	NUM
cjgl-2661	1154	5	)	)	PUNCT
cjgl-2661	1154	6	(	(	PUNCT
cjgl-2661	1154	7	1999	1999	NUM
cjgl-2661	1154	8	)	)	PUNCT
cjgl-2661	1154	9	.	.	PUNCT
cjgl-2661	1155	1	217	217	NUM
cjgl-2661	1155	2	vt	vt	PROPN
cjgl-2661	1155	3	.	.	PUNCT
cjgl-2661	1156	1	dep't	dep't	NOUN
cjgl-2661	1156	2	of	of	ADP
cjgl-2661	1156	3	taxes	taxis	NOUN
cjgl-2661	1156	4	,	,	PUNCT
cjgl-2661	1156	5	2011	2011	NUM
cjgl-2661	1156	6	vt	vt	PROPN
cjgl-2661	1156	7	.	.	PROPN
cjgl-2661	1156	8	form	form	PROPN
cjgl-2661	1156	9	in-111	in-111	PROPN
cjgl-2661	1156	10	,	,	PUNCT
cjgl-2661	1156	11	at	at	ADP
cjgl-2661	1156	12	1	1	NUM
cjgl-2661	1156	13	(	(	PUNCT
cjgl-2661	1156	14	2011	2011	NUM
cjgl-2661	1156	15	)	)	PUNCT
cjgl-2661	1156	16	,	,	PUNCT
cjgl-2661	1156	17	available	available	ADJ
cjgl-2661	1156	18	at	at	ADP
cjgl-2661	1156	19	http://www.state.vt.us/tax/pdf.word	http://www.state.vt.us/tax/pdf.word	PROPN
cjgl-2661	1156	20	.	.	PUNCT
cjgl-2661	1157	1	excel	excel	PROPN
cjgl-2661	1157	2	/	/	SYM
cjgl-2661	1157	3	forms	form	NOUN
cjgl-2661	1157	4	/	/	SYM
cjgl-2661	1157	5	income/20	income/20	PUNCT
cjgl-2661	1157	6	11	11	NUM
cjgl-2661	1157	7	in	in	ADP
cjgl-2661	1157	8	-	-	PUNCT
cjgl-2661	1157	9	i	i	NOUN
cjgl-2661	1157	10	11-web.pdf	11-web.pdf	NUM
cjgl-2661	1157	11	.	.	PUNCT
cjgl-2661	1158	1	218	218	NUM
cjgl-2661	1159	1	i	i	PRON
cjgl-2661	1159	2	d.	d.	PROPN
cjgl-2661	1159	3	219	219	NUM
cjgl-2661	1159	4	ill	ill	ADJ
cjgl-2661	1159	5	.	.	PUNCT
cjgl-2661	1160	1	dep't	dep't	NOUN
cjgl-2661	1160	2	of	of	ADP
cjgl-2661	1160	3	revenue	revenue	NOUN
cjgl-2661	1160	4	,	,	PUNCT
cjgl-2661	1160	5	2011	2011	NUM
cjgl-2661	1160	6	form	form	NOUN
cjgl-2661	1160	7	il-1040	il-1040	NOUN
cjgl-2661	1160	8	,	,	PUNCT
cjgl-2661	1160	9	at	at	ADP
cjgl-2661	1160	10	1	1	NUM
cjgl-2661	1160	11	(	(	PUNCT
cjgl-2661	1160	12	2011	2011	NUM
cjgl-2661	1160	13	)	)	PUNCT
cjgl-2661	1160	14	,	,	PUNCT
cjgl-2661	1160	15	available	available	ADJ
cjgl-2661	1160	16	at	at	ADP
cjgl-2661	1160	17	http://www.revenue.state.il.us/	http://www.revenue.state.il.us/	NOUN
cjgl-2661	1160	18	taxforms	taxform	NOUN
cjgl-2661	1160	19	/	/	SYM
cjgl-2661	1160	20	incmcurrentyear	incmcurrentyear	PROPN
cjgl-2661	1160	21	/	/	SYM
cjgl-2661	1160	22	individual	individual	ADJ
cjgl-2661	1160	23	/	/	SYM
cjgl-2661	1160	24	ili	ili	PROPN
cjgl-2661	1160	25	040.pdf	040.pdf	PROPN
cjgl-2661	1160	26	.	.	PROPN
cjgl-2661	1161	1	220	220	NUM
cjgl-2661	1161	2	n.y.s	n.y.s	NOUN
cjgl-2661	1161	3	.	.	PUNCT
cjgl-2661	1162	1	dep't	dep't	NOUN
cjgl-2661	1162	2	of	of	ADP
cjgl-2661	1162	3	taxation	taxation	NOUN
cjgl-2661	1162	4	&	&	CCONJ
cjgl-2661	1162	5	fin	fin	PROPN
cjgl-2661	1162	6	.	.	PROPN
cjgl-2661	1162	7	,	,	PUNCT
cjgl-2661	1162	8	2011	2011	NUM
cjgl-2661	1162	9	instructions	instruction	NOUN
cjgl-2661	1162	10	for	for	ADP
cjgl-2661	1162	11	form	form	NOUN
cjgl-2661	1162	12	it-201	it-201	NOUN
cjgl-2661	1162	13	,	,	PUNCT
cjgl-2661	1162	14	at	at	ADP
cjgl-2661	1162	15	5	5	NUM
cjgl-2661	1162	16	(	(	PUNCT
cjgl-2661	1162	17	2011	2011	NUM
cjgl-2661	1162	18	)	)	PUNCT
cjgl-2661	1162	19	,	,	PUNCT
cjgl-2661	1162	20	available	available	ADJ
cjgl-2661	1162	21	at	at	ADP
cjgl-2661	1162	22	http://	http://	PROPN
cjgl-2661	1162	23	www.tax.ny.gov/pdf/20	www.tax.ny.gov/pdf/20	PROPN
cjgl-2661	1162	24	11	11	NUM
cjgl-2661	1162	25	/inc	/inc	NOUN
cjgl-2661	1162	26	/	/	SYM
cjgl-2661	1162	27	it20i	it20i	VERB
cjgl-2661	1162	28	i201	i201	PROPN
cjgl-2661	1162	29	1.pdf	1.pdf	NOUN
cjgl-2661	1162	30	.	.	PROPN
cjgl-2661	1163	1	24.184	24.184	NUM
cjgl-2661	1163	2	columbia	columbia	PROPN
cjgl-2661	1163	3	journal	journal	NOUN
cjgl-2661	1163	4	of	of	ADP
cjgl-2661	1163	5	gender	gender	NOUN
cjgl-2661	1163	6	and	and	CCONJ
cjgl-2661	1163	7	law	law	NOUN
cjgl-2661	1163	8	indicated	indicate	VERB
cjgl-2661	1163	9	nonconformity	nonconformity	NOUN
cjgl-2661	1163	10	.	.	PUNCT
cjgl-2661	1164	1	if	if	SCONJ
cjgl-2661	1164	2	so	so	ADV
cjgl-2661	1164	3	,	,	PUNCT
cjgl-2661	1164	4	the	the	DET
cjgl-2661	1164	5	state	state	NOUN
cjgl-2661	1164	6	could	could	AUX
cjgl-2661	1164	7	write	write	VERB
cjgl-2661	1164	8	the	the	DET
cjgl-2661	1164	9	taxpayers	taxpayer	NOUN
cjgl-2661	1164	10	requesting	request	VERB
cjgl-2661	1164	11	information	information	NOUN
cjgl-2661	1164	12	or	or	CCONJ
cjgl-2661	1164	13	work	work	NOUN
cjgl-2661	1164	14	papers	paper	NOUN
cjgl-2661	1164	15	or	or	CCONJ
cjgl-2661	1164	16	even	even	ADV
cjgl-2661	1164	17	pro	pro	ADJ
cjgl-2661	1164	18	forma	forma	NOUN
cjgl-2661	1164	19	returns	return	NOUN
cjgl-2661	1164	20	to	to	PART
cjgl-2661	1164	21	reconcile	reconcile	VERB
cjgl-2661	1164	22	federal	federal	ADJ
cjgl-2661	1164	23	adjusted	adjust	VERB
cjgl-2661	1164	24	gross	gross	ADJ
cjgl-2661	1164	25	income	income	NOUN
cjgl-2661	1164	26	actually	actually	ADV
cjgl-2661	1164	27	reported	report	VERB
cjgl-2661	1164	28	to	to	ADP
cjgl-2661	1164	29	the	the	DET
cjgl-2661	1164	30	internal	internal	ADJ
cjgl-2661	1164	31	revenue	revenue	NOUN
cjgl-2661	1164	32	service	service	NOUN
cjgl-2661	1164	33	and	and	CCONJ
cjgl-2661	1164	34	that	that	DET
cjgl-2661	1164	35	amount	amount	NOUN
cjgl-2661	1164	36	shown	show	VERB
cjgl-2661	1164	37	on	on	ADP
cjgl-2661	1164	38	the	the	DET
cjgl-2661	1164	39	state	state	NOUN
cjgl-2661	1164	40	return	return	NOUN
cjgl-2661	1164	41	.	.	PUNCT
cjgl-2661	1165	1	(	(	PUNCT
cjgl-2661	1165	2	it	it	PRON
cjgl-2661	1165	3	is	be	AUX
cjgl-2661	1165	4	not	not	PART
cjgl-2661	1165	5	uncommon	uncommon	ADJ
cjgl-2661	1165	6	for	for	SCONJ
cjgl-2661	1165	7	a	a	DET
cjgl-2661	1165	8	tax	tax	NOUN
cjgl-2661	1165	9	department	department	NOUN
cjgl-2661	1165	10	to	to	PART
cjgl-2661	1165	11	contact	contact	VERB
cjgl-2661	1165	12	a	a	DET
cjgl-2661	1165	13	taxpayer	taxpayer	NOUN
cjgl-2661	1165	14	in	in	ADP
cjgl-2661	1165	15	this	this	DET
cjgl-2661	1165	16	manner	manner	NOUN
cjgl-2661	1165	17	.	.	PUNCT
cjgl-2661	1166	1	for	for	ADP
cjgl-2661	1166	2	example	example	NOUN
cjgl-2661	1166	3	,	,	PUNCT
cjgl-2661	1166	4	if	if	SCONJ
cjgl-2661	1166	5	the	the	DET
cjgl-2661	1166	6	irs	irs	PROPN
cjgl-2661	1166	7	can	can	AUX
cjgl-2661	1166	8	not	not	PART
cjgl-2661	1166	9	figure	figure	VERB
cjgl-2661	1166	10	out	out	ADP
cjgl-2661	1166	11	how	how	SCONJ
cjgl-2661	1166	12	or	or	CCONJ
cjgl-2661	1166	13	whether	whether	SCONJ
cjgl-2661	1166	14	an	an	DET
cjgl-2661	1166	15	item	item	NOUN
cjgl-2661	1166	16	of	of	ADP
cjgl-2661	1166	17	income	income	NOUN
cjgl-2661	1166	18	reported	report	VERB
cjgl-2661	1166	19	to	to	ADP
cjgl-2661	1166	20	the	the	DET
cjgl-2661	1166	21	irs	irs	PROPN
cjgl-2661	1166	22	by	by	ADP
cjgl-2661	1166	23	a	a	DET
cjgl-2661	1166	24	third	third	ADJ
cjgl-2661	1166	25	party	party	NOUN
cjgl-2661	1166	26	is	be	AUX
cjgl-2661	1166	27	included	include	VERB
cjgl-2661	1166	28	in	in	ADP
cjgl-2661	1166	29	the	the	DET
cjgl-2661	1166	30	tax	tax	NOUN
cjgl-2661	1166	31	return	return	NOUN
cjgl-2661	1166	32	,	,	PUNCT
cjgl-2661	1166	33	a	a	DET
cjgl-2661	1166	34	letter	letter	NOUN
cjgl-2661	1166	35	is	be	AUX
cjgl-2661	1166	36	sent	send	VERB
cjgl-2661	1166	37	to	to	ADP
cjgl-2661	1166	38	the	the	DET
cjgl-2661	1166	39	taxpayer	taxpayer	NOUN
cjgl-2661	1166	40	asking	ask	VERB
cjgl-2661	1166	41	for	for	ADP
cjgl-2661	1166	42	clarification	clarification	NOUN
cjgl-2661	1166	43	.	.	PUNCT
cjgl-2661	1166	44	)	)	PUNCT
cjgl-2661	1167	1	if	if	SCONJ
cjgl-2661	1167	2	a	a	DET
cjgl-2661	1167	3	taxpayer	taxpayer	NOUN
cjgl-2661	1167	4	does	do	AUX
cjgl-2661	1167	5	not	not	PART
cjgl-2661	1167	6	respond	respond	VERB
cjgl-2661	1167	7	in	in	ADP
cjgl-2661	1167	8	a	a	DET
cjgl-2661	1167	9	reasonable	reasonable	ADJ
cjgl-2661	1167	10	period	period	NOUN
cjgl-2661	1167	11	of	of	ADP
cjgl-2661	1167	12	time	time	NOUN
cjgl-2661	1167	13	to	to	ADP
cjgl-2661	1167	14	an	an	DET
cjgl-2661	1167	15	inquiry	inquiry	NOUN
cjgl-2661	1167	16	related	relate	VERB
cjgl-2661	1167	17	to	to	ADP
cjgl-2661	1167	18	a	a	DET
cjgl-2661	1167	19	state	state	NOUN
cjgl-2661	1167	20	return	return	NOUN
cjgl-2661	1167	21	that	that	PRON
cjgl-2661	1167	22	indicated	indicate	VERB
cjgl-2661	1167	23	nonconformity	nonconformity	NOUN
cjgl-2661	1167	24	,	,	PUNCT
cjgl-2661	1167	25	the	the	DET
cjgl-2661	1167	26	state	state	NOUN
cjgl-2661	1167	27	could	could	AUX
cjgl-2661	1167	28	simply	simply	ADV
cjgl-2661	1167	29	go	go	VERB
cjgl-2661	1167	30	forward	forward	ADV
cjgl-2661	1167	31	with	with	ADP
cjgl-2661	1167	32	its	its	PRON
cjgl-2661	1167	33	best	good	ADJ
cjgl-2661	1167	34	-	-	PUNCT
cjgl-2661	1167	35	efforts	effort	NOUN
cjgl-2661	1167	36	final	final	ADJ
cjgl-2661	1167	37	federal	federal	ADJ
cjgl-2661	1167	38	change	change	NOUN
cjgl-2661	1167	39	adjustment	adjustment	NOUN
cjgl-2661	1167	40	(	(	PUNCT
cjgl-2661	1167	41	making	make	VERB
cjgl-2661	1167	42	all	all	DET
cjgl-2661	1167	43	assumptions	assumption	NOUN
cjgl-2661	1167	44	against	against	ADP
cjgl-2661	1167	45	the	the	DET
cjgl-2661	1167	46	taxpayers	taxpayer	NOUN
cjgl-2661	1167	47	)	)	PUNCT
cjgl-2661	1167	48	,	,	PUNCT
cjgl-2661	1167	49	and	and	CCONJ
cjgl-2661	1167	50	the	the	DET
cjgl-2661	1167	51	taxpayers	taxpayer	NOUN
cjgl-2661	1167	52	would	would	AUX
cjgl-2661	1167	53	have	have	VERB
cjgl-2661	1167	54	little	little	ADJ
cjgl-2661	1167	55	right	right	NOUN
cjgl-2661	1167	56	to	to	PART
cjgl-2661	1167	57	complain	complain	VERB
cjgl-2661	1167	58	-	-	PUNCT
cjgl-2661	1167	59	though	though	ADV
cjgl-2661	1167	60	,	,	PUNCT
cjgl-2661	1167	61	perhaps	perhaps	ADV
cjgl-2661	1167	62	,	,	PUNCT
cjgl-2661	1167	63	the	the	DET
cjgl-2661	1167	64	states	state	NOUN
cjgl-2661	1167	65	could	could	AUX
cjgl-2661	1167	66	allow	allow	VERB
cjgl-2661	1167	67	the	the	DET
cjgl-2661	1167	68	taxpayers	taxpayer	NOUN
cjgl-2661	1167	69	post	post	ADJ
cjgl-2661	1167	70	-	-	ADJ
cjgl-2661	1167	71	assessment	assessment	ADJ
cjgl-2661	1167	72	rights	right	NOUN
cjgl-2661	1167	73	to	to	PART
cjgl-2661	1167	74	try	try	VERB
cjgl-2661	1167	75	to	to	PART
cjgl-2661	1167	76	correct	correct	VERB
cjgl-2661	1167	77	any	any	DET
cjgl-2661	1167	78	errors	error	NOUN
cjgl-2661	1167	79	in	in	ADP
cjgl-2661	1167	80	the	the	DET
cjgl-2661	1167	81	state	state	NOUN
cjgl-2661	1167	82	's	's	PART
cjgl-2661	1167	83	computation	computation	NOUN
cjgl-2661	1167	84	.	.	PUNCT
cjgl-2661	1168	1	seventh	seventh	ADJ
cjgl-2661	1168	2	,	,	PUNCT
cjgl-2661	1168	3	states	state	NOUN
cjgl-2661	1168	4	like	like	ADP
cjgl-2661	1168	5	maryland	maryland	NOUN
cjgl-2661	1168	6	and	and	CCONJ
cjgl-2661	1168	7	new	new	PROPN
cjgl-2661	1168	8	mexico	mexico	PROPN
cjgl-2661	1168	9	,	,	PUNCT
cjgl-2661	1168	10	which	which	PRON
cjgl-2661	1168	11	seem	seem	VERB
cjgl-2661	1168	12	willing	willing	ADJ
cjgl-2661	1168	13	to	to	PART
cjgl-2661	1168	14	grant	grant	VERB
cjgl-2661	1168	15	comity	comity	NOUN
cjgl-2661	1168	16	to	to	ADP
cjgl-2661	1168	17	valid	valid	ADJ
cjgl-2661	1168	18	same	same	ADJ
cjgl-2661	1168	19	-	-	PUNCT
cjgl-2661	1168	20	sex	sex	NOUN
cjgl-2661	1168	21	marriages	marriage	NOUN
cjgl-2661	1168	22	solemnized	solemnize	VERB
cjgl-2661	1168	23	in	in	ADP
cjgl-2661	1168	24	other	other	ADJ
cjgl-2661	1168	25	jurisdictions	jurisdiction	NOUN
cjgl-2661	1168	26	,	,	PUNCT
cjgl-2661	1168	27	should	should	AUX
cjgl-2661	1168	28	do	do	VERB
cjgl-2661	1168	29	what	what	PRON
cjgl-2661	1168	30	fairness	fairness	NOUN
cjgl-2661	1168	31	requires	require	VERB
cjgl-2661	1168	32	and	and	CCONJ
cjgl-2661	1168	33	treat	treat	VERB
cjgl-2661	1168	34	these	these	DET
cjgl-2661	1168	35	same	same	ADJ
cjgl-2661	1168	36	-	-	PUNCT
cjgl-2661	1168	37	sex	sex	NOUN
cjgl-2661	1168	38	marriages	marriage	NOUN
cjgl-2661	1168	39	the	the	DET
cjgl-2661	1168	40	same	same	ADJ
cjgl-2661	1168	41	as	as	SCONJ
cjgl-2661	1168	42	they	they	PRON
cjgl-2661	1168	43	treat	treat	VERB
cjgl-2661	1168	44	valid	valid	ADJ
cjgl-2661	1168	45	different	different	ADJ
cjgl-2661	1168	46	-	-	PUNCT
cjgl-2661	1168	47	sex	sex	NOUN
cjgl-2661	1168	48	marriages	marriage	NOUN
cjgl-2661	1168	49	solemnized	solemnize	VERB
cjgl-2661	1168	50	in	in	ADP
cjgl-2661	1168	51	other	other	ADJ
cjgl-2661	1168	52	jurisdictions	jurisdiction	NOUN
cjgl-2661	1168	53	.	.	PUNCT
cjgl-2661	1169	1	as	as	SCONJ
cjgl-2661	1169	2	both	both	PRON
cjgl-2661	1169	3	of	of	ADP
cjgl-2661	1169	4	these	these	DET
cjgl-2661	1169	5	states	state	NOUN
cjgl-2661	1169	6	allow	allow	VERB
cjgl-2661	1169	7	married	married	ADJ
cjgl-2661	1169	8	differentsex	differentsex	NOUN
cjgl-2661	1169	9	couples	couple	NOUN
cjgl-2661	1169	10	from	from	ADP
cjgl-2661	1169	11	other	other	ADJ
cjgl-2661	1169	12	jurisdictions	jurisdiction	NOUN
cjgl-2661	1169	13	to	to	PART
cjgl-2661	1169	14	file	file	VERB
cjgl-2661	1169	15	joint	joint	ADJ
cjgl-2661	1169	16	income	income	NOUN
cjgl-2661	1169	17	tax	tax	NOUN
cjgl-2661	1169	18	returns	return	NOUN
cjgl-2661	1169	19	,	,	PUNCT
cjgl-2661	1169	20	these	these	DET
cjgl-2661	1169	21	states	state	NOUN
cjgl-2661	1169	22	ought	ought	AUX
cjgl-2661	1169	23	(	(	PUNCT
cjgl-2661	1169	24	1	1	X
cjgl-2661	1169	25	)	)	PUNCT
cjgl-2661	1169	26	to	to	PART
cjgl-2661	1169	27	allow	allow	VERB
cjgl-2661	1169	28	married	married	ADJ
cjgl-2661	1169	29	same	same	ADJ
cjgl-2661	1169	30	-	-	PUNCT
cjgl-2661	1169	31	sex	sex	NOUN
cjgl-2661	1169	32	couples	couple	NOUN
cjgl-2661	1169	33	to	to	PART
cjgl-2661	1169	34	do	do	VERB
cjgl-2661	1169	35	the	the	DET
cjgl-2661	1169	36	same	same	ADJ
cjgl-2661	1169	37	and	and	CCONJ
cjgl-2661	1169	38	(	(	PUNCT
cjgl-2661	1169	39	2	2	X
cjgl-2661	1169	40	)	)	PUNCT
cjgl-2661	1169	41	issue	issue	NOUN
cjgl-2661	1169	42	guidance	guidance	NOUN
cjgl-2661	1169	43	to	to	ADP
cjgl-2661	1169	44	taxpayers	taxpayer	NOUN
cjgl-2661	1169	45	in	in	ADP
cjgl-2661	1169	46	this	this	DET
cjgl-2661	1169	47	situation	situation	NOUN
cjgl-2661	1169	48	.	.	PUNCT
cjgl-2661	1170	1	especially	especially	ADV
cjgl-2661	1170	2	since	since	SCONJ
cjgl-2661	1170	3	maryland	maryland	PROPN
cjgl-2661	1170	4	's	's	PART
cjgl-2661	1170	5	highest	high	ADJ
cjgl-2661	1170	6	court	court	NOUN
cjgl-2661	1170	7	has	have	AUX
cjgl-2661	1170	8	now	now	ADV
cjgl-2661	1170	9	specifically	specifically	ADV
cjgl-2661	1170	10	said	say	VERB
cjgl-2661	1170	11	that	that	SCONJ
cjgl-2661	1170	12	valid	valid	ADJ
cjgl-2661	1170	13	marriages	marriage	NOUN
cjgl-2661	1170	14	from	from	ADP
cjgl-2661	1170	15	other	other	ADJ
cjgl-2661	1170	16	jurisdictions	jurisdiction	NOUN
cjgl-2661	1170	17	between	between	ADP
cjgl-2661	1170	18	same	same	ADJ
cjgl-2661	1170	19	-	-	PUNCT
cjgl-2661	1170	20	sex	sex	NOUN
cjgl-2661	1170	21	couples	couple	NOUN
cjgl-2661	1170	22	will	will	AUX
cjgl-2661	1170	23	be	be	AUX
cjgl-2661	1170	24	recognized	recognize	VERB
cjgl-2661	1170	25	under	under	ADP
cjgl-2661	1170	26	the	the	DET
cjgl-2661	1170	27	principle	principle	NOUN
cjgl-2661	1170	28	of	of	ADP
cjgl-2661	1170	29	comity,22	comity,22	NOUN
cjgl-2661	1170	30	'	'	PUNCT
cjgl-2661	1170	31	even	even	ADV
cjgl-2661	1170	32	if	if	SCONJ
cjgl-2661	1170	33	voters	voter	NOUN
cjgl-2661	1170	34	reject	reject	VERB
cjgl-2661	1170	35	the	the	DET
cjgl-2661	1170	36	recently	recently	ADV
cjgl-2661	1170	37	passed	pass	VERB
cjgl-2661	1170	38	law	law	NOUN
cjgl-2661	1170	39	allowing	allow	VERB
cjgl-2661	1170	40	same	same	ADJ
cjgl-2661	1170	41	-	-	PUNCT
cjgl-2661	1170	42	sex	sex	NOUN
cjgl-2661	1170	43	couples	couple	NOUN
cjgl-2661	1170	44	to	to	PART
cjgl-2661	1170	45	marry	marry	VERB
cjgl-2661	1170	46	in	in	ADP
cjgl-2661	1170	47	maryland	maryland	NOUN
cjgl-2661	1170	48	,	,	PUNCT
cjgl-2661	1170	49	222	222	NUM
cjgl-2661	1170	50	same	same	ADJ
cjgl-2661	1170	51	-	-	PUNCT
cjgl-2661	1170	52	sex	sex	NOUN
cjgl-2661	1170	53	marriages	marriage	NOUN
cjgl-2661	1170	54	will	will	AUX
cjgl-2661	1170	55	continue	continue	VERB
cjgl-2661	1170	56	to	to	PART
cjgl-2661	1170	57	be	be	AUX
cjgl-2661	1170	58	recognized	recognize	VERB
cjgl-2661	1170	59	in	in	ADP
cjgl-2661	1170	60	maryland	maryland	NOUN
cjgl-2661	1170	61	,	,	PUNCT
cjgl-2661	1170	62	and	and	CCONJ
cjgl-2661	1170	63	thus	thus	ADV
cjgl-2661	1170	64	,	,	PUNCT
cjgl-2661	1170	65	maryland	maryland	PROPN
cjgl-2661	1170	66	should	should	AUX
cjgl-2661	1170	67	allow	allow	VERB
cjgl-2661	1170	68	same	same	ADJ
cjgl-2661	1170	69	-	-	PUNCT
cjgl-2661	1170	70	sex	sex	NOUN
cjgl-2661	1170	71	couples	couple	NOUN
cjgl-2661	1170	72	married	marry	VERB
cjgl-2661	1170	73	in	in	ADP
cjgl-2661	1170	74	other	other	ADJ
cjgl-2661	1170	75	jurisdiction	jurisdiction	NOUN
cjgl-2661	1170	76	to	to	PART
cjgl-2661	1170	77	file	file	VERB
cjgl-2661	1170	78	as	as	SCONJ
cjgl-2661	1170	79	married	married	ADJ
cjgl-2661	1170	80	couples	couple	NOUN
cjgl-2661	1170	81	do	do	VERB
cjgl-2661	1170	82	on	on	ADP
cjgl-2661	1170	83	state	state	NOUN
cjgl-2661	1170	84	income	income	NOUN
cjgl-2661	1170	85	tax	tax	NOUN
cjgl-2661	1170	86	forms	form	NOUN
cjgl-2661	1170	87	.	.	PUNCT
cjgl-2661	1171	1	finally	finally	ADV
cjgl-2661	1171	2	,	,	PUNCT
cjgl-2661	1171	3	we	we	PRON
cjgl-2661	1171	4	also	also	ADV
cjgl-2661	1171	5	have	have	VERB
cjgl-2661	1171	6	a	a	DET
cjgl-2661	1171	7	minor	minor	ADJ
cjgl-2661	1171	8	point	point	NOUN
cjgl-2661	1171	9	about	about	ADP
cjgl-2661	1171	10	california	california	PROPN
cjgl-2661	1171	11	.	.	PUNCT
cjgl-2661	1172	1	william	william	PROPN
cjgl-2661	1172	2	abbott	abbott	PROPN
cjgl-2661	1172	3	suggested	suggest	VERB
cjgl-2661	1172	4	improving	improve	VERB
cjgl-2661	1172	5	the	the	DET
cjgl-2661	1172	6	worksheets	worksheet	NOUN
cjgl-2661	1172	7	in	in	ADP
cjgl-2661	1172	8	the	the	DET
cjgl-2661	1172	9	publications	publication	NOUN
cjgl-2661	1172	10	for	for	ADP
cjgl-2661	1172	11	same	same	ADJ
cjgl-2661	1172	12	-	-	PUNCT
cjgl-2661	1172	13	sex	sex	NOUN
cjgl-2661	1172	14	couples	couple	NOUN
cjgl-2661	1172	15	by	by	ADP
cjgl-2661	1172	16	combining	combine	VERB
cjgl-2661	1172	17	them	they	PRON
cjgl-2661	1172	18	with	with	ADP
cjgl-2661	1172	19	california	california	PROPN
cjgl-2661	1172	20	form	form	PROPN
cjgl-2661	1172	21	540	540	NUM
cjgl-2661	1172	22	schedule	schedule	NOUN
cjgl-2661	1172	23	ca	ca	NOUN
cjgl-2661	1172	24	-	-	PUNCT
cjgl-2661	1172	25	the	the	DET
cjgl-2661	1172	26	schedule	schedule	NOUN
cjgl-2661	1172	27	by	by	ADP
cjgl-2661	1172	28	which	which	PRON
cjgl-2661	1172	29	additions	addition	NOUN
cjgl-2661	1172	30	and	and	CCONJ
cjgl-2661	1172	31	subtractions	subtraction	NOUN
cjgl-2661	1172	32	from	from	ADP
cjgl-2661	1172	33	federal	federal	ADJ
cjgl-2661	1172	34	adjusted	adjust	VERB
cjgl-2661	1172	35	gross	gross	ADJ
cjgl-2661	1172	36	income	income	NOUN
cjgl-2661	1172	37	are	be	AUX
cjgl-2661	1172	38	shown	show	VERB
cjgl-2661	1172	39	line	line	NOUN
cjgl-2661	1172	40	-	-	PUNCT
cjgl-2661	1172	41	by	by	ADP
cjgl-2661	1172	42	-	-	PUNCT
cjgl-2661	1172	43	line	line	NOUN
cjgl-2661	1172	44	corresponding	corresponding	NOUN
cjgl-2661	1172	45	to	to	ADP
cjgl-2661	1172	46	the	the	DET
cjgl-2661	1172	47	federal	federal	ADJ
cjgl-2661	1172	48	form	form	NOUN
cjgl-2661	1172	49	1040	1040	NUM
cjgl-2661	1172	50	lines	line	NOUN
cjgl-2661	1172	51	.	.	PUNCT
cjgl-2661	1173	1	he	he	PRON
cjgl-2661	1173	2	suggested	suggest	VERB
cjgl-2661	1173	3	a	a	DET
cjgl-2661	1173	4	new	new	ADJ
cjgl-2661	1173	5	one	one	NUM
cjgl-2661	1173	6	-	-	PUNCT
cjgl-2661	1173	7	page	page	NOUN
cjgl-2661	1173	8	schedule	schedule	NOUN
cjgl-2661	1173	9	ca	can	AUX
cjgl-2661	1173	10	-	-	PUNCT
cjgl-2661	1173	11	rdp	rdp	ADJ
cjgl-2661	1173	12	to	to	PART
cjgl-2661	1173	13	simplify	simplify	VERB
cjgl-2661	1173	14	the	the	DET
cjgl-2661	1173	15	process	process	NOUN
cjgl-2661	1173	16	for	for	ADP
cjgl-2661	1173	17	same	same	ADJ
cjgl-2661	1173	18	-	-	PUNCT
cjgl-2661	1173	19	sex	sex	NOUN
cjgl-2661	1173	20	couples.223	couples.223	NOUN
cjgl-2661	1173	21	while	while	SCONJ
cjgl-2661	1173	22	we	we	PRON
cjgl-2661	1173	23	agree	agree	VERB
cjgl-2661	1173	24	with	with	ADP
cjgl-2661	1173	25	him	he	PRON
cjgl-2661	1173	26	that	that	SCONJ
cjgl-2661	1173	27	this	this	PRON
cjgl-2661	1173	28	would	would	AUX
cjgl-2661	1173	29	simplify	simplify	VERB
cjgl-2661	1173	30	the	the	DET
cjgl-2661	1173	31	process	process	NOUN
cjgl-2661	1173	32	for	for	ADP
cjgl-2661	1173	33	same	same	ADJ
cjgl-2661	1173	34	-	-	PUNCT
cjgl-2661	1173	35	sex	sex	NOUN
cjgl-2661	1173	36	couples	couple	NOUN
cjgl-2661	1173	37	,	,	PUNCT
cjgl-2661	1173	38	we	we	PRON
cjgl-2661	1173	39	think	think	VERB
cjgl-2661	1173	40	that	that	SCONJ
cjgl-2661	1173	41	such	such	ADJ
cjgl-2661	1173	42	additional	additional	ADJ
cjgl-2661	1173	43	worksheets	worksheet	NOUN
cjgl-2661	1173	44	and	and	CCONJ
cjgl-2661	1173	45	pro	pro	ADJ
cjgl-2661	1173	46	forma	forma	NOUN
cjgl-2661	1173	47	returns	return	NOUN
cjgl-2661	1173	48	add	add	VERB
cjgl-2661	1173	49	unnecessary	unnecessary	ADJ
cjgl-2661	1173	50	burdens	burden	NOUN
cjgl-2661	1173	51	for	for	ADP
cjgl-2661	1173	52	same	same	ADJ
cjgl-2661	1173	53	-	-	PUNCT
cjgl-2661	1173	54	sex	sex	NOUN
cjgl-2661	1173	55	couples	couple	NOUN
cjgl-2661	1173	56	,	,	PUNCT
cjgl-2661	1173	57	their	their	PRON
cjgl-2661	1173	58	accountants	accountant	NOUN
cjgl-2661	1173	59	and	and	CCONJ
cjgl-2661	1173	60	the	the	DET
cjgl-2661	1173	61	california	california	PROPN
cjgl-2661	1173	62	franchise	franchise	PROPN
cjgl-2661	1173	63	tax	tax	PROPN
cjgl-2661	1173	64	board	board	PROPN
cjgl-2661	1173	65	,	,	PUNCT
cjgl-2661	1173	66	given	give	VERB
cjgl-2661	1173	67	how	how	SCONJ
cjgl-2661	1173	68	few	few	ADJ
cjgl-2661	1173	69	same	same	ADJ
cjgl-2661	1173	70	-	-	PUNCT
cjgl-2661	1173	71	sex	sex	NOUN
cjgl-2661	1173	72	couple	couple	NOUN
cjgl-2661	1173	73	returns	return	NOUN
cjgl-2661	1173	74	will	will	AUX
cjgl-2661	1173	75	ever	ever	ADV
cjgl-2661	1173	76	be	be	AUX
cjgl-2661	1173	77	subjected	subject	VERB
cjgl-2661	1173	78	to	to	ADP
cjgl-2661	1173	79	adjustment	adjustment	NOUN
cjgl-2661	1173	80	.	.	PUNCT
cjgl-2661	1174	1	if	if	SCONJ
cjgl-2661	1174	2	,	,	PUNCT
cjgl-2661	1174	3	however	however	ADV
cjgl-2661	1174	4	,	,	PUNCT
cjgl-2661	1174	5	worksheets	worksheet	NOUN
cjgl-2661	1174	6	for	for	ADP
cjgl-2661	1174	7	same	same	ADJ
cjgl-2661	1174	8	-	-	PUNCT
cjgl-2661	1174	9	sex	sex	NOUN
cjgl-2661	1174	10	couples	couple	NOUN
cjgl-2661	1174	11	are	be	AUX
cjgl-2661	1174	12	going	go	VERB
cjgl-2661	1174	13	to	to	PART
cjgl-2661	1174	14	be	be	AUX
cjgl-2661	1174	15	submitted	submit	VERB
cjgl-2661	1174	16	attached	attach	VERB
cjgl-2661	1174	17	to	to	ADP
cjgl-2661	1174	18	their	their	PRON
cjgl-2661	1174	19	221	221	NUM
cjgl-2661	1174	20	port	port	NOUN
cjgl-2661	1174	21	v.	v.	ADP
cjgl-2661	1174	22	cowan	cowan	PROPN
cjgl-2661	1174	23	,	,	PUNCT
cjgl-2661	1174	24	no	no	INTJ
cjgl-2661	1174	25	.	.	PROPN
cjgl-2661	1174	26	69	69	NUM
cjgl-2661	1174	27	,	,	PUNCT
cjgl-2661	1174	28	2012	2012	NUM
cjgl-2661	1174	29	wl	wl	NOUN
cjgl-2661	1174	30	1758629	1758629	NUM
cjgl-2661	1174	31	(	(	PUNCT
cjgl-2661	1174	32	md	md	PROPN
cjgl-2661	1174	33	.	.	PROPN
cjgl-2661	1175	1	may	may	AUX
cjgl-2661	1175	2	18	18	NUM
cjgl-2661	1175	3	,	,	PUNCT
cjgl-2661	1175	4	2012	2012	NUM
cjgl-2661	1175	5	)	)	PUNCT
cjgl-2661	1175	6	.	.	PUNCT
cjgl-2661	1176	1	222	222	NUM
cjgl-2661	1176	2	civil	civil	ADJ
cjgl-2661	1176	3	marriage	marriage	NOUN
cjgl-2661	1176	4	protection	protection	PROPN
cjgl-2661	1176	5	act	act	PROPN
cjgl-2661	1176	6	,	,	PUNCT
cjgl-2661	1176	7	2012	2012	NUM
cjgl-2661	1176	8	md	md	PROPN
cjgl-2661	1176	9	.	.	PUNCT
cjgl-2661	1176	10	laws	laws	PROPN
cjgl-2661	1176	11	ch	ch	PROPN
cjgl-2661	1176	12	.	.	PROPN
cjgl-2661	1176	13	2	2	X
cjgl-2661	1176	14	.	.	X
cjgl-2661	1176	15	see	see	VERB
cjgl-2661	1176	16	also	also	ADV
cjgl-2661	1176	17	breitenbach	breitenbach	VERB
cjgl-2661	1176	18	,	,	PUNCT
cjgl-2661	1176	19	supra	supra	PROPN
cjgl-2661	1176	20	note	note	PROPN
cjgl-2661	1176	21	65	65	NUM
cjgl-2661	1176	22	.	.	NOUN
cjgl-2661	1177	1	223	223	NUM
cjgl-2661	1177	2	abbott	abbott	PROPN
cjgl-2661	1177	3	,	,	PUNCT
cjgl-2661	1177	4	supra	supra	PROPN
cjgl-2661	1177	5	note	note	PROPN
cjgl-2661	1177	6	9	9	NUM
cjgl-2661	1177	7	,	,	PUNCT
cjgl-2661	1177	8	at	at	ADP
cjgl-2661	1177	9	295	295	NUM
cjgl-2661	1177	10	.	.	PUNCT
cjgl-2661	1178	1	24.1	24.1	NUM
cjgl-2661	1178	2	85	85	NUM
cjgl-2661	1178	3	86	86	NUM
cjgl-2661	1178	4	columbia	columbia	PROPN
cjgl-2661	1178	5	journal	journal	PROPN
cjgl-2661	1178	6	of	of	ADP
cjgl-2661	1178	7	gender	gender	NOUN
cjgl-2661	1178	8	and	and	CCONJ
cjgl-2661	1178	9	law	law	NOUN
cjgl-2661	1178	10	24.1	24.1	NUM
cjgl-2661	1178	11	returns	return	NOUN
cjgl-2661	1178	12	,	,	PUNCT
cjgl-2661	1178	13	we	we	PRON
cjgl-2661	1178	14	think	think	VERB
cjgl-2661	1178	15	abbott	abbott	PROPN
cjgl-2661	1178	16	has	have	AUX
cjgl-2661	1178	17	hit	hit	VERB
cjgl-2661	1178	18	upon	upon	SCONJ
cjgl-2661	1178	19	an	an	DET
cjgl-2661	1178	20	improvement	improvement	NOUN
cjgl-2661	1178	21	to	to	ADP
cjgl-2661	1178	22	the	the	DET
cjgl-2661	1178	23	current	current	ADJ
cjgl-2661	1178	24	system	system	NOUN
cjgl-2661	1178	25	of	of	ADP
cjgl-2661	1178	26	having	have	VERB
cjgl-2661	1178	27	two	two	NUM
cjgl-2661	1178	28	pages	page	NOUN
cjgl-2661	1178	29	of	of	ADP
cjgl-2661	1178	30	tables	table	NOUN
cjgl-2661	1178	31	that	that	PRON
cjgl-2661	1178	32	do	do	AUX
cjgl-2661	1178	33	not	not	PART
cjgl-2661	1178	34	at	at	ADP
cjgl-2661	1178	35	present	present	ADJ
cjgl-2661	1178	36	easily	easily	ADV
cjgl-2661	1178	37	mesh	mesh	NOUN
cjgl-2661	1178	38	.	.	PUNCT
cjgl-2661	1179	1	conclusion	conclusion	NOUN
cjgl-2661	1179	2	the	the	DET
cjgl-2661	1179	3	field	field	NOUN
cjgl-2661	1179	4	of	of	ADP
cjgl-2661	1179	5	state	state	NOUN
cjgl-2661	1179	6	income	income	NOUN
cjgl-2661	1179	7	taxation	taxation	NOUN
cjgl-2661	1179	8	of	of	ADP
cjgl-2661	1179	9	state	state	NOUN
cjgl-2661	1179	10	-	-	PUNCT
cjgl-2661	1179	11	recognized	recognize	VERB
cjgl-2661	1179	12	same	same	ADJ
cjgl-2661	1179	13	-	-	PUNCT
cjgl-2661	1179	14	sex	sex	NOUN
cjgl-2661	1179	15	relationships	relationship	NOUN
cjgl-2661	1179	16	grows	grow	VERB
cjgl-2661	1179	17	annually	annually	ADV
cjgl-2661	1179	18	and	and	CCONJ
cjgl-2661	1179	19	rapidly	rapidly	ADV
cjgl-2661	1179	20	.	.	PUNCT
cjgl-2661	1180	1	we	we	PRON
cjgl-2661	1180	2	hope	hope	VERB
cjgl-2661	1180	3	that	that	SCONJ
cjgl-2661	1180	4	by	by	ADP
cjgl-2661	1180	5	shining	shine	VERB
cjgl-2661	1180	6	a	a	DET
cjgl-2661	1180	7	spotlight	spotlight	NOUN
cjgl-2661	1180	8	on	on	ADP
cjgl-2661	1180	9	what	what	PRON
cjgl-2661	1180	10	has	have	AUX
cjgl-2661	1180	11	been	be	AUX
cjgl-2661	1180	12	done	do	VERB
cjgl-2661	1180	13	in	in	ADP
cjgl-2661	1180	14	each	each	PRON
cjgl-2661	1180	15	of	of	ADP
cjgl-2661	1180	16	the	the	DET
cjgl-2661	1180	17	various	various	ADJ
cjgl-2661	1180	18	jurisdictions	jurisdiction	NOUN
cjgl-2661	1180	19	,	,	PUNCT
cjgl-2661	1180	20	and	and	CCONJ
cjgl-2661	1180	21	asking	ask	VERB
cjgl-2661	1180	22	each	each	DET
cjgl-2661	1180	23	jurisdiction	jurisdiction	NOUN
cjgl-2661	1180	24	to	to	PART
cjgl-2661	1180	25	adopt	adopt	VERB
cjgl-2661	1180	26	the	the	DET
cjgl-2661	1180	27	best	good	ADJ
cjgl-2661	1180	28	practices	practice	NOUN
cjgl-2661	1180	29	we	we	PRON
cjgl-2661	1180	30	have	have	AUX
cjgl-2661	1180	31	seen	see	VERB
cjgl-2661	1180	32	,	,	PUNCT
cjgl-2661	1180	33	the	the	DET
cjgl-2661	1180	34	field	field	NOUN
cjgl-2661	1180	35	can	can	AUX
cjgl-2661	1180	36	be	be	AUX
cjgl-2661	1180	37	regularized	regularize	VERB
cjgl-2661	1180	38	and	and	CCONJ
cjgl-2661	1180	39	burdens	burden	NOUN
cjgl-2661	1180	40	on	on	ADP
cjgl-2661	1180	41	states	state	NOUN
cjgl-2661	1180	42	and	and	CCONJ
cjgl-2661	1180	43	taxpayers	taxpayer	NOUN
cjgl-2661	1180	44	can	can	AUX
cjgl-2661	1180	45	be	be	AUX
cjgl-2661	1180	46	minimized	minimize	VERB
cjgl-2661	1180	47	.	.	PUNCT
cjgl-2661	1181	1	further	far	ADV
cjgl-2661	1181	2	,	,	PUNCT
cjgl-2661	1181	3	the	the	DET
cjgl-2661	1181	4	adoption	adoption	NOUN
cjgl-2661	1181	5	of	of	ADP
cjgl-2661	1181	6	these	these	DET
cjgl-2661	1181	7	best	good	ADJ
cjgl-2661	1181	8	practices	practice	NOUN
cjgl-2661	1181	9	will	will	AUX
cjgl-2661	1181	10	minimize	minimize	VERB
cjgl-2661	1181	11	the	the	DET
cjgl-2661	1181	12	dignitary	dignitary	ADJ
cjgl-2661	1181	13	harm	harm	NOUN
cjgl-2661	1181	14	to	to	ADP
cjgl-2661	1181	15	lgb	lgb	PROPN
cjgl-2661	1181	16	people	people	NOUN
cjgl-2661	1181	17	that	that	SCONJ
cjgl-2661	1181	18	,	,	PUNCT
cjgl-2661	1181	19	due	due	ADP
cjgl-2661	1181	20	to	to	ADP
cjgl-2661	1181	21	doma	doma	NOUN
cjgl-2661	1181	22	,	,	PUNCT
cjgl-2661	1181	23	arises	arise	VERB
cjgl-2661	1181	24	in	in	ADP
cjgl-2661	1181	25	the	the	DET
cjgl-2661	1181	26	context	context	NOUN
cjgl-2661	1181	27	of	of	ADP
cjgl-2661	1181	28	some	some	DET
cjgl-2661	1181	29	states	state	NOUN
cjgl-2661	1181	30	'	'	PART
cjgl-2661	1181	31	income	income	NOUN
cjgl-2661	1181	32	tax	tax	NOUN
cjgl-2661	1181	33	.	.	PUNCT
cjgl-2661	1182	1	from	from	ADP
cjgl-2661	1182	2	the	the	DET
cjgl-2661	1182	3	perspective	perspective	NOUN
cjgl-2661	1182	4	of	of	ADP
cjgl-2661	1182	5	simplifying	simplify	VERB
cjgl-2661	1182	6	and	and	CCONJ
cjgl-2661	1182	7	regularizing	regularize	VERB
cjgl-2661	1182	8	taxation	taxation	NOUN
cjgl-2661	1182	9	of	of	ADP
cjgl-2661	1182	10	couples	couple	NOUN
cjgl-2661	1182	11	in	in	ADP
cjgl-2661	1182	12	same	same	ADJ
cjgl-2661	1182	13	-	-	PUNCT
cjgl-2661	1182	14	sex	sex	NOUN
cjgl-2661	1182	15	recognized	recognize	VERB
cjgl-2661	1182	16	relationships	relationship	NOUN
cjgl-2661	1182	17	,	,	PUNCT
cjgl-2661	1182	18	adoption	adoption	NOUN
cjgl-2661	1182	19	of	of	ADP
cjgl-2661	1182	20	these	these	DET
cjgl-2661	1182	21	best	good	ADJ
cjgl-2661	1182	22	practices	practice	NOUN
cjgl-2661	1182	23	is	be	AUX
cjgl-2661	1182	24	the	the	DET
cjgl-2661	1182	25	next	next	ADJ
cjgl-2661	1182	26	best	good	ADJ
cjgl-2661	1182	27	alternative	alternative	NOUN
cjgl-2661	1182	28	to	to	ADP
cjgl-2661	1182	29	doma	doma	PROPN
cjgl-2661	1182	30	being	be	AUX
cjgl-2661	1182	31	repealed	repeal	VERB
cjgl-2661	1182	32	or	or	CCONJ
cjgl-2661	1182	33	declared	declare	VERB
cjgl-2661	1182	34	unconstitutional	unconstitutional	ADJ
cjgl-2661	1182	35	.	.	PUNCT
cjgl-2661	1183	1	columbia	columbia	PROPN
cjgl-2661	1183	2	journal	journal	PROPN
cjgl-2661	1183	3	of	of	ADP
cjgl-2661	1183	4	gender	gender	PROPN
cjgl-2661	1183	5	&	&	CCONJ
cjgl-2661	1183	6	law	law	PROPN
cjgl-2661	1183	7	2013	2013	NUM
cjgl-2661	1183	8	|	|	ADV
cjgl-2661	1183	9	issue	issue	VERB
cjgl-2661	1183	10	24.2	24.2	NUM
cjgl-2661	1183	11	sexuality	sexuality	NOUN
cjgl-2661	1183	12	's	's	PART
cjgl-2661	1183	13	law	law	NOUN
cjgl-2661	1183	14	marc	marc	PROPN
cjgl-2661	1183	15	spindelman	spindelman	PROPN