id	sid	tid	token	lemma	pos
taxlaw-12712	1	1	the	the	DET
taxlaw-12712	1	2	realization	realization	NOUN
taxlaw-12712	1	3	rule	rule	NOUN
taxlaw-12712	1	4	as	as	ADP
taxlaw-12712	1	5	a	a	DET
taxlaw-12712	1	6	legal	legal	ADJ
taxlaw-12712	1	7	standard	standard	NOUN
taxlaw-12712	1	8	sloan	sloan	PROPN
taxlaw-12712	1	9	g.	g.	PROPN
taxlaw-12712	1	10	speck	speck	PROPN
taxlaw-12712	1	11	*	*	PUNCT
taxlaw-12712	2	1	abstract	abstract	ADJ
taxlaw-12712	2	2	the	the	DET
taxlaw-12712	2	3	realization	realization	NOUN
taxlaw-12712	2	4	“	"	PUNCT
taxlaw-12712	2	5	rule	rule	NOUN
taxlaw-12712	2	6	”	"	PUNCT
taxlaw-12712	2	7	in	in	ADP
taxlaw-12712	2	8	tax	tax	NOUN
taxlaw-12712	2	9	law	law	NOUN
taxlaw-12712	2	10	is	be	AUX
taxlaw-12712	2	11	better	well	ADV
taxlaw-12712	2	12	characterized	characterize	VERB
taxlaw-12712	2	13	as	as	ADP
taxlaw-12712	2	14	a	a	DET
taxlaw-12712	2	15	legal	legal	ADJ
taxlaw-12712	2	16	standard	standard	NOUN
taxlaw-12712	2	17	.	.	PUNCT
taxlaw-12712	3	1	this	this	DET
taxlaw-12712	3	2	characterization	characterization	NOUN
taxlaw-12712	3	3	matters	matter	VERB
taxlaw-12712	3	4	after	after	ADP
taxlaw-12712	3	5	the	the	DET
taxlaw-12712	3	6	supreme	supreme	PROPN
taxlaw-12712	3	7	court	court	PROPN
taxlaw-12712	3	8	’s	’s	PART
taxlaw-12712	3	9	decision	decision	NOUN
taxlaw-12712	3	10	in	in	ADP
taxlaw-12712	3	11	moore	moore	PROPN
taxlaw-12712	3	12	v.	v.	PROPN
taxlaw-12712	3	13	united	united	PROPN
taxlaw-12712	3	14	states	states	PROPN
taxlaw-12712	3	15	,	,	PUNCT
taxlaw-12712	3	16	which	which	PRON
taxlaw-12712	3	17	sets	set	VERB
taxlaw-12712	3	18	the	the	DET
taxlaw-12712	3	19	stage	stage	NOUN
taxlaw-12712	3	20	for	for	ADP
taxlaw-12712	3	21	future	future	ADJ
taxlaw-12712	3	22	courts	court	NOUN
taxlaw-12712	3	23	to	to	PART
taxlaw-12712	3	24	decide	decide	VERB
taxlaw-12712	3	25	that	that	SCONJ
taxlaw-12712	3	26	the	the	DET
taxlaw-12712	3	27	constitution	constitution	NOUN
taxlaw-12712	3	28	mandates	mandate	VERB
taxlaw-12712	3	29	realization	realization	NOUN
taxlaw-12712	3	30	—	—	PUNCT
taxlaw-12712	3	31	an	an	DET
taxlaw-12712	3	32	identifiable	identifiable	ADJ
taxlaw-12712	3	33	event	event	NOUN
taxlaw-12712	3	34	before	before	ADP
taxlaw-12712	3	35	accrued	accrued	ADJ
taxlaw-12712	3	36	income	income	NOUN
taxlaw-12712	3	37	is	be	AUX
taxlaw-12712	3	38	reportable	reportable	ADJ
taxlaw-12712	3	39	by	by	ADP
taxlaw-12712	3	40	taxpayers	taxpayer	NOUN
taxlaw-12712	3	41	.	.	PUNCT
taxlaw-12712	4	1	the	the	DET
taxlaw-12712	4	2	stakes	stake	NOUN
taxlaw-12712	4	3	of	of	ADP
taxlaw-12712	4	4	a	a	DET
taxlaw-12712	4	5	constitutional	constitutional	ADJ
taxlaw-12712	4	6	realization	realization	NOUN
taxlaw-12712	4	7	requirement	requirement	NOUN
taxlaw-12712	4	8	are	be	AUX
taxlaw-12712	4	9	underappreciated	underappreciate	VERB
taxlaw-12712	4	10	.	.	PUNCT
taxlaw-12712	5	1	because	because	SCONJ
taxlaw-12712	5	2	current	current	ADJ
taxlaw-12712	5	3	statutory	statutory	ADJ
taxlaw-12712	5	4	law	law	NOUN
taxlaw-12712	5	5	embeds	embed	VERB
taxlaw-12712	5	6	realization	realization	NOUN
taxlaw-12712	5	7	as	as	ADP
taxlaw-12712	5	8	a	a	DET
taxlaw-12712	5	9	background	background	NOUN
taxlaw-12712	5	10	principle	principle	NOUN
taxlaw-12712	5	11	,	,	PUNCT
taxlaw-12712	5	12	a	a	DET
taxlaw-12712	5	13	constitutional	constitutional	ADJ
taxlaw-12712	5	14	realization	realization	NOUN
taxlaw-12712	5	15	requirement	requirement	NOUN
taxlaw-12712	5	16	would	would	AUX
taxlaw-12712	5	17	operate	operate	VERB
taxlaw-12712	5	18	as	as	ADP
taxlaw-12712	5	19	a	a	DET
taxlaw-12712	5	20	taxpayer	taxpayer	NOUN
taxlaw-12712	5	21	-	-	PUNCT
taxlaw-12712	5	22	initiated	initiate	VERB
taxlaw-12712	5	23	antiabuse	antiabuse	NOUN
taxlaw-12712	5	24	doctrine	doctrine	NOUN
taxlaw-12712	5	25	—	—	PUNCT
taxlaw-12712	5	26	a	a	DET
taxlaw-12712	5	27	sword	sword	NOUN
taxlaw-12712	5	28	that	that	PRON
taxlaw-12712	5	29	taxpayers	taxpayer	NOUN
taxlaw-12712	5	30	could	could	AUX
taxlaw-12712	5	31	use	use	VERB
taxlaw-12712	5	32	selectively	selectively	ADV
taxlaw-12712	5	33	to	to	PART
taxlaw-12712	5	34	invalidate	invalidate	VERB
taxlaw-12712	5	35	parts	part	NOUN
taxlaw-12712	5	36	of	of	ADP
taxlaw-12712	5	37	the	the	DET
taxlaw-12712	5	38	internal	internal	ADJ
taxlaw-12712	5	39	revenue	revenue	NOUN
taxlaw-12712	5	40	code	code	PROPN
taxlaw-12712	5	41	and	and	CCONJ
taxlaw-12712	5	42	treasury	treasury	PROPN
taxlaw-12712	5	43	regulations	regulation	NOUN
taxlaw-12712	5	44	.	.	PUNCT
taxlaw-12712	6	1	this	this	DET
taxlaw-12712	6	2	novel	novel	ADJ
taxlaw-12712	6	3	constitutional	constitutional	ADJ
taxlaw-12712	6	4	tool	tool	NOUN
taxlaw-12712	6	5	has	have	AUX
taxlaw-12712	6	6	adverse	adverse	ADJ
taxlaw-12712	6	7	,	,	PUNCT
taxlaw-12712	6	8	and	and	CCONJ
taxlaw-12712	6	9	underappreciated	underappreciated	ADJ
taxlaw-12712	6	10	,	,	PUNCT
taxlaw-12712	6	11	implications	implication	NOUN
taxlaw-12712	6	12	for	for	ADP
taxlaw-12712	6	13	the	the	DET
taxlaw-12712	6	14	u.s	u.s	PROPN
taxlaw-12712	6	15	.	.	PROPN
taxlaw-12712	6	16	tax	tax	NOUN
taxlaw-12712	6	17	system	system	NOUN
taxlaw-12712	6	18	’s	’s	PART
taxlaw-12712	6	19	structure	structure	NOUN
taxlaw-12712	6	20	and	and	CCONJ
taxlaw-12712	6	21	complexity	complexity	NOUN
taxlaw-12712	6	22	.	.	PUNCT
taxlaw-12712	7	1	through	through	ADP
taxlaw-12712	7	2	the	the	DET
taxlaw-12712	7	3	lens	lens	NOUN
taxlaw-12712	7	4	of	of	ADP
taxlaw-12712	7	5	the	the	DET
taxlaw-12712	7	6	longstanding	longstanding	ADJ
taxlaw-12712	7	7	academic	academic	ADJ
taxlaw-12712	7	8	literature	literature	NOUN
taxlaw-12712	7	9	on	on	ADP
taxlaw-12712	7	10	legal	legal	ADJ
taxlaw-12712	7	11	rules	rule	NOUN
taxlaw-12712	7	12	and	and	CCONJ
taxlaw-12712	7	13	standards	standard	NOUN
taxlaw-12712	7	14	,	,	PUNCT
taxlaw-12712	7	15	the	the	DET
taxlaw-12712	7	16	dangers	danger	NOUN
taxlaw-12712	7	17	of	of	ADP
taxlaw-12712	7	18	a	a	DET
taxlaw-12712	7	19	constitutional	constitutional	ADJ
taxlaw-12712	7	20	realization	realization	NOUN
taxlaw-12712	7	21	requirement	requirement	NOUN
taxlaw-12712	7	22	extend	extend	NOUN
taxlaw-12712	7	23	beyond	beyond	ADP
taxlaw-12712	7	24	top	top	ADJ
taxlaw-12712	7	25	-	-	PUNCT
taxlaw-12712	7	26	down	down	ADP
taxlaw-12712	7	27	risks	risk	NOUN
taxlaw-12712	7	28	to	to	ADP
taxlaw-12712	7	29	individual	individual	ADJ
taxlaw-12712	7	30	internal	internal	ADJ
taxlaw-12712	7	31	revenue	revenue	NOUN
taxlaw-12712	7	32	code	code	NOUN
taxlaw-12712	7	33	provisions	provision	NOUN
taxlaw-12712	7	34	or	or	CCONJ
taxlaw-12712	7	35	,	,	PUNCT
taxlaw-12712	7	36	as	as	SCONJ
taxlaw-12712	7	37	the	the	DET
taxlaw-12712	7	38	moore	moore	PROPN
taxlaw-12712	7	39	majority	majority	NOUN
taxlaw-12712	7	40	posited	posit	VERB
taxlaw-12712	7	41	,	,	PUNCT
taxlaw-12712	7	42	entire	entire	ADJ
taxlaw-12712	7	43	taxing	tax	VERB
taxlaw-12712	7	44	regimes	regime	NOUN
taxlaw-12712	7	45	.	.	PUNCT
taxlaw-12712	8	1	instead	instead	ADV
taxlaw-12712	8	2	,	,	PUNCT
taxlaw-12712	8	3	a	a	DET
taxlaw-12712	8	4	constitutional	constitutional	ADJ
taxlaw-12712	8	5	realization	realization	NOUN
taxlaw-12712	8	6	requirement	requirement	NOUN
taxlaw-12712	8	7	threatens	threaten	VERB
taxlaw-12712	8	8	to	to	PART
taxlaw-12712	8	9	erode	erode	VERB
taxlaw-12712	8	10	federal	federal	ADJ
taxlaw-12712	8	11	income	income	NOUN
taxlaw-12712	8	12	tax	tax	NOUN
taxlaw-12712	8	13	law	law	NOUN
taxlaw-12712	8	14	from	from	ADP
taxlaw-12712	8	15	the	the	DET
taxlaw-12712	8	16	bottom	bottom	NOUN
taxlaw-12712	8	17	up	up	ADP
taxlaw-12712	8	18	,	,	PUNCT
taxlaw-12712	8	19	through	through	ADP
taxlaw-12712	8	20	incremental	incremental	ADJ
taxlaw-12712	8	21	public	public	ADJ
taxlaw-12712	8	22	and	and	CCONJ
taxlaw-12712	8	23	private	private	ADJ
taxlaw-12712	8	24	challenges	challenge	NOUN
taxlaw-12712	8	25	to	to	ADP
taxlaw-12712	8	26	the	the	DET
taxlaw-12712	8	27	fundamental	fundamental	ADJ
taxlaw-12712	8	28	mechanics	mechanic	NOUN
taxlaw-12712	8	29	of	of	ADP
taxlaw-12712	8	30	taxation	taxation	NOUN
taxlaw-12712	8	31	.	.	PUNCT
taxlaw-12712	9	1	realization	realization	NOUN
taxlaw-12712	9	2	and	and	CCONJ
taxlaw-12712	9	3	nonrealization	nonrealization	NOUN
taxlaw-12712	9	4	permeate	permeate	VERB
taxlaw-12712	9	5	business	business	NOUN
taxlaw-12712	9	6	entity	entity	NOUN
taxlaw-12712	9	7	taxation	taxation	NOUN
taxlaw-12712	9	8	in	in	ADP
taxlaw-12712	9	9	deeply	deeply	ADV
taxlaw-12712	9	10	technical	technical	ADJ
taxlaw-12712	9	11	ways	way	NOUN
taxlaw-12712	9	12	.	.	PUNCT
taxlaw-12712	10	1	in	in	ADP
taxlaw-12712	10	2	these	these	DET
taxlaw-12712	10	3	areas	area	NOUN
taxlaw-12712	10	4	,	,	PUNCT
taxlaw-12712	10	5	a	a	DET
taxlaw-12712	10	6	constitutional	constitutional	ADJ
taxlaw-12712	10	7	realization	realization	NOUN
taxlaw-12712	10	8	requirement	requirement	NOUN
taxlaw-12712	10	9	may	may	AUX
taxlaw-12712	10	10	facilitate	facilitate	VERB
taxlaw-12712	10	11	aggressive	aggressive	ADJ
taxlaw-12712	10	12	private	private	ADJ
taxlaw-12712	10	13	planning	planning	NOUN
taxlaw-12712	10	14	,	,	PUNCT
taxlaw-12712	10	15	undermine	undermine	VERB
taxlaw-12712	10	16	the	the	DET
taxlaw-12712	10	17	law	law	NOUN
taxlaw-12712	10	18	’s	’s	PART
taxlaw-12712	10	19	coherence	coherence	NOUN
taxlaw-12712	10	20	,	,	PUNCT
taxlaw-12712	10	21	and	and	CCONJ
taxlaw-12712	10	22	dampen	dampen	VERB
taxlaw-12712	10	23	reform	reform	NOUN
taxlaw-12712	10	24	efforts	effort	NOUN
taxlaw-12712	10	25	.	.	PUNCT
taxlaw-12712	11	1	even	even	ADV
taxlaw-12712	11	2	moore	moore	PROPN
taxlaw-12712	11	3	’s	’s	PART
taxlaw-12712	11	4	whisper	whisper	NOUN
taxlaw-12712	11	5	of	of	ADP
taxlaw-12712	11	6	a	a	DET
taxlaw-12712	11	7	constitutional	constitutional	ADJ
taxlaw-12712	11	8	realization	realization	NOUN
taxlaw-12712	11	9	requirement	requirement	NOUN
taxlaw-12712	11	10	ventures	venture	NOUN
taxlaw-12712	11	11	into	into	ADP
taxlaw-12712	11	12	poorly	poorly	ADV
taxlaw-12712	11	13	charted	chart	VERB
taxlaw-12712	11	14	territory	territory	NOUN
taxlaw-12712	11	15	,	,	PUNCT
taxlaw-12712	11	16	with	with	ADP
taxlaw-12712	11	17	potentially	potentially	ADV
taxlaw-12712	11	18	detrimental	detrimental	ADJ
taxlaw-12712	11	19	consequences	consequence	NOUN
taxlaw-12712	11	20	that	that	PRON
taxlaw-12712	11	21	may	may	AUX
taxlaw-12712	11	22	prove	prove	VERB
taxlaw-12712	11	23	difficult	difficult	ADJ
taxlaw-12712	11	24	to	to	PART
taxlaw-12712	11	25	unwind	unwind	VERB
taxlaw-12712	11	26	.	.	PUNCT
taxlaw-12712	12	1	moreover	moreover	ADV
taxlaw-12712	12	2	,	,	PUNCT
taxlaw-12712	12	3	a	a	DET
taxlaw-12712	12	4	constitutional	constitutional	ADJ
taxlaw-12712	12	5	realization	realization	NOUN
taxlaw-12712	12	6	requirement	requirement	NOUN
taxlaw-12712	12	7	portends	portend	VERB
taxlaw-12712	12	8	increased	increase	VERB
taxlaw-12712	12	9	complexity	complexity	NOUN
taxlaw-12712	12	10	in	in	ADP
taxlaw-12712	12	11	tax	tax	NOUN
taxlaw-12712	12	12	law	law	NOUN
taxlaw-12712	12	13	.	.	PUNCT
taxlaw-12712	13	1	government	government	NOUN
taxlaw-12712	13	2	-	-	PUNCT
taxlaw-12712	13	3	asserted	assert	VERB
taxlaw-12712	13	4	antiabuse	antiabuse	ADJ
taxlaw-12712	13	5	doctrines	doctrine	NOUN
taxlaw-12712	13	6	constrain	constrain	VERB
taxlaw-12712	13	7	complexity	complexity	NOUN
taxlaw-12712	13	8	by	by	ADP
taxlaw-12712	13	9	allowing	allow	VERB
taxlaw-12712	13	10	lawmakers	lawmaker	NOUN
taxlaw-12712	13	11	to	to	PART
taxlaw-12712	13	12	write	write	VERB
taxlaw-12712	13	13	simpler	simple	ADJ
taxlaw-12712	13	14	rules	rule	NOUN
taxlaw-12712	13	15	that	that	PRON
taxlaw-12712	13	16	cover	cover	VERB
taxlaw-12712	13	17	high	high	ADJ
taxlaw-12712	13	18	-	-	PUNCT
taxlaw-12712	13	19	frequency	frequency	NOUN
taxlaw-12712	13	20	transactions	transaction	NOUN
taxlaw-12712	13	21	.	.	PUNCT
taxlaw-12712	14	1	low	low	ADJ
taxlaw-12712	14	2	-	-	PUNCT
taxlaw-12712	14	3	frequency	frequency	NOUN
taxlaw-12712	14	4	transactions	transaction	NOUN
taxlaw-12712	14	5	,	,	PUNCT
taxlaw-12712	14	6	including	include	VERB
taxlaw-12712	14	7	those	those	PRON
taxlaw-12712	14	8	that	that	PRON
taxlaw-12712	14	9	reflect	reflect	VERB
taxlaw-12712	14	10	inappropriate	inappropriate	ADJ
taxlaw-12712	14	11	tax	tax	NOUN
taxlaw-12712	14	12	planning	planning	NOUN
taxlaw-12712	14	13	,	,	PUNCT
taxlaw-12712	14	14	are	be	AUX
taxlaw-12712	14	15	addressed	address	VERB
taxlaw-12712	14	16	through	through	ADP
taxlaw-12712	14	17	(	(	PUNCT
taxlaw-12712	14	18	and	and	CCONJ
taxlaw-12712	14	19	discouraged	discourage	VERB
taxlaw-12712	14	20	by	by	ADP
taxlaw-12712	14	21	)	)	PUNCT
taxlaw-12712	14	22	open	open	ADJ
taxlaw-12712	14	23	-	-	PUNCT
taxlaw-12712	14	24	ended	end	VERB
taxlaw-12712	14	25	standards	standard	NOUN
taxlaw-12712	14	26	in	in	ADP
taxlaw-12712	14	27	the	the	DET
taxlaw-12712	14	28	enforcement	enforcement	NOUN
taxlaw-12712	14	29	process	process	NOUN
taxlaw-12712	14	30	.	.	PUNCT
taxlaw-12712	15	1	as	as	ADP
taxlaw-12712	15	2	a	a	DET
taxlaw-12712	15	3	taxpayer	taxpayer	NOUN
taxlaw-12712	15	4	-	-	PUNCT
taxlaw-12712	15	5	initiated	initiate	VERB
taxlaw-12712	15	6	antiabuse	antiabuse	NOUN
taxlaw-12712	15	7	doctrine	doctrine	NOUN
taxlaw-12712	15	8	,	,	PUNCT
taxlaw-12712	15	9	a	a	DET
taxlaw-12712	15	10	constitutional	constitutional	ADJ
taxlaw-12712	15	11	realization	realization	NOUN
taxlaw-12712	15	12	requirement	requirement	NOUN
taxlaw-12712	15	13	would	would	AUX
taxlaw-12712	15	14	have	have	VERB
taxlaw-12712	15	15	the	the	DET
taxlaw-12712	15	16	reverse	reverse	ADJ
taxlaw-12712	15	17	effect	effect	NOUN
taxlaw-12712	15	18	,	,	PUNCT
taxlaw-12712	15	19	increasing	increase	VERB
taxlaw-12712	15	20	complexity	complexity	NOUN
taxlaw-12712	15	21	by	by	ADP
taxlaw-12712	15	22	increasing	increase	VERB
taxlaw-12712	15	23	the	the	DET
taxlaw-12712	15	24	frequency	frequency	NOUN
taxlaw-12712	15	25	of	of	ADP
taxlaw-12712	15	26	tax	tax	NOUN
taxlaw-12712	15	27	-	-	PUNCT
taxlaw-12712	15	28	planned	plan	VERB
taxlaw-12712	15	29	transactions	transaction	NOUN
taxlaw-12712	15	30	,	,	PUNCT
taxlaw-12712	15	31	encouraging	encourage	VERB
taxlaw-12712	15	32	more	more	ADV
taxlaw-12712	15	33	costly	costly	ADJ
taxlaw-12712	15	34	government	government	NOUN
taxlaw-12712	15	35	responses	response	NOUN
taxlaw-12712	15	36	to	to	ADP
taxlaw-12712	15	37	taxpayer	taxpayer	NOUN
taxlaw-12712	15	38	abuse	abuse	NOUN
taxlaw-12712	15	39	,	,	PUNCT
taxlaw-12712	15	40	and	and	CCONJ
taxlaw-12712	15	41	changing	change	VERB
taxlaw-12712	15	42	the	the	DET
taxlaw-12712	15	43	dynamics	dynamic	NOUN
taxlaw-12712	15	44	of	of	ADP
taxlaw-12712	15	45	enforcement	enforcement	NOUN
taxlaw-12712	15	46	.	.	PUNCT
taxlaw-12712	16	1	the	the	DET
taxlaw-12712	16	2	resulting	result	VERB
taxlaw-12712	16	3	complexity	complexity	NOUN
taxlaw-12712	16	4	would	would	AUX
taxlaw-12712	16	5	be	be	AUX
taxlaw-12712	16	6	systemic	systemic	ADJ
taxlaw-12712	16	7	—	—	PUNCT
taxlaw-12712	16	8	and	and	CCONJ
taxlaw-12712	16	9	could	could	AUX
taxlaw-12712	16	10	increase	increase	VERB
taxlaw-12712	16	11	over	over	ADP
taxlaw-12712	16	12	time	time	NOUN
taxlaw-12712	16	13	.	.	PUNCT
taxlaw-12712	17	1	*	*	PUNCT
taxlaw-12712	17	2	associate	associate	ADJ
taxlaw-12712	17	3	professor	professor	NOUN
taxlaw-12712	17	4	of	of	ADP
taxlaw-12712	17	5	law	law	NOUN
taxlaw-12712	17	6	,	,	PUNCT
taxlaw-12712	17	7	university	university	PROPN
taxlaw-12712	17	8	of	of	ADP
taxlaw-12712	17	9	colorado	colorado	PROPN
taxlaw-12712	17	10	law	law	PROPN
taxlaw-12712	17	11	school	school	NOUN
taxlaw-12712	17	12	.	.	PUNCT
taxlaw-12712	18	1	thanks	thank	NOUN
taxlaw-12712	18	2	to	to	ADP
taxlaw-12712	18	3	sam	sam	PROPN
taxlaw-12712	18	4	astorga	astorga	PROPN
taxlaw-12712	18	5	,	,	PUNCT
taxlaw-12712	18	6	rabea	rabea	ADJ
taxlaw-12712	18	7	benhalim	benhalim	PROPN
taxlaw-12712	18	8	,	,	PUNCT
taxlaw-12712	18	9	jonathan	jonathan	PROPN
taxlaw-12712	18	10	booth	booth	PROPN
taxlaw-12712	18	11	,	,	PUNCT
taxlaw-12712	18	12	david	david	PROPN
taxlaw-12712	18	13	elkins	elkins	PROPN
taxlaw-12712	18	14	,	,	PUNCT
taxlaw-12712	18	15	ari	ari	PROPN
taxlaw-12712	18	16	glogower	glogower	NOUN
taxlaw-12712	18	17	,	,	PUNCT
taxlaw-12712	18	18	kate	kate	PROPN
taxlaw-12712	18	19	goldfarb	goldfarb	PROPN
taxlaw-12712	18	20	,	,	PUNCT
taxlaw-12712	18	21	amanda	amanda	PROPN
taxlaw-12712	18	22	parsons	parson	NOUN
taxlaw-12712	18	23	,	,	PUNCT
taxlaw-12712	18	24	blake	blake	PROPN
taxlaw-12712	18	25	reid	reid	PROPN
taxlaw-12712	18	26	,	,	PUNCT
taxlaw-12712	18	27	and	and	CCONJ
taxlaw-12712	18	28	participants	participant	NOUN
taxlaw-12712	18	29	at	at	ADP
taxlaw-12712	18	30	the	the	DET
taxlaw-12712	18	31	sixth	sixth	ADJ
taxlaw-12712	18	32	annual	annual	ADJ
taxlaw-12712	18	33	uci	uci	NOUN
taxlaw-12712	18	34	law	law	NOUN
taxlaw-12712	18	35	–	–	PUNCT
taxlaw-12712	18	36	taylor	taylor	PROPN
taxlaw-12712	18	37	nelson	nelson	PROPN
taxlaw-12712	18	38	amitrano	amitrano	PROPN
taxlaw-12712	18	39	llp	llp	PROPN
taxlaw-12712	18	40	tax	tax	NOUN
taxlaw-12712	18	41	symposium	symposium	NOUN
taxlaw-12712	18	42	and	and	CCONJ
taxlaw-12712	18	43	national	national	PROPN
taxlaw-12712	18	44	tax	tax	PROPN
taxlaw-12712	18	45	association	association	PROPN
taxlaw-12712	18	46	’s	’s	PART
taxlaw-12712	18	47	117th	117th	ADJ
taxlaw-12712	18	48	annual	annual	ADJ
taxlaw-12712	18	49	conference	conference	NOUN
taxlaw-12712	18	50	on	on	ADP
taxlaw-12712	18	51	taxation	taxation	NOUN
taxlaw-12712	18	52	for	for	ADP
taxlaw-12712	18	53	helpful	helpful	ADJ
taxlaw-12712	18	54	comments	comment	NOUN
taxlaw-12712	18	55	and	and	CCONJ
taxlaw-12712	18	56	discussion	discussion	NOUN
taxlaw-12712	18	57	.	.	PUNCT
taxlaw-12712	19	1	2	2	NUM
taxlaw-12712	19	2	columbia	columbia	PROPN
taxlaw-12712	19	3	journal	journal	NOUN
taxlaw-12712	19	4	of	of	ADP
taxlaw-12712	19	5	tax	tax	NOUN
taxlaw-12712	19	6	law	law	NOUN
taxlaw-12712	19	7	[	[	X
taxlaw-12712	19	8	vol	vol	NOUN
taxlaw-12712	19	9	.	.	PUNCT
taxlaw-12712	20	1	16:1	16:1	NUM
taxlaw-12712	20	2	i.	i.	PROPN
taxlaw-12712	20	3	introduction	introduction	NOUN
taxlaw-12712	20	4	...................................................................................................	...................................................................................................	PUNCT
taxlaw-12712	20	5	3	3	NUM
taxlaw-12712	20	6	ii	ii	NOUN
taxlaw-12712	20	7	.	.	PUNCT
taxlaw-12712	21	1	realization	realization	NOUN
taxlaw-12712	21	2	’s	’s	PART
taxlaw-12712	21	3	past	past	NOUN
taxlaw-12712	21	4	,	,	PUNCT
taxlaw-12712	21	5	present	present	ADJ
taxlaw-12712	21	6	,	,	PUNCT
taxlaw-12712	21	7	and	and	CCONJ
taxlaw-12712	21	8	future	future	ADJ
taxlaw-12712	21	9	....................................................	....................................................	SYM
taxlaw-12712	21	10	9	9	NUM
taxlaw-12712	21	11	a.	a.	NOUN
taxlaw-12712	21	12	the	the	DET
taxlaw-12712	21	13	past	past	NOUN
taxlaw-12712	21	14	:	:	PUNCT
taxlaw-12712	21	15	burying	bury	VERB
taxlaw-12712	21	16	macomber	macomber	PROPN
taxlaw-12712	21	17	....................................................................	....................................................................	PROPN
taxlaw-12712	21	18	10	10	NUM
taxlaw-12712	21	19	b.	b.	PROPN
taxlaw-12712	22	1	the	the	DET
taxlaw-12712	22	2	present	present	NOUN
taxlaw-12712	22	3	:	:	PUNCT
taxlaw-12712	22	4	decisions	decision	NOUN
taxlaw-12712	22	5	and	and	CCONJ
taxlaw-12712	22	6	indecision	indecision	NOUN
taxlaw-12712	22	7	......................................................	......................................................	PUNCT
taxlaw-12712	22	8	16	16	NUM
taxlaw-12712	22	9	1	1	NUM
taxlaw-12712	22	10	.	.	PUNCT
taxlaw-12712	22	11	realization	realization	NOUN
taxlaw-12712	22	12	in	in	ADP
taxlaw-12712	22	13	moore	moore	PROPN
taxlaw-12712	22	14	............................................................................	............................................................................	PUNCT
taxlaw-12712	22	15	17	17	NUM
taxlaw-12712	22	16	2	2	NUM
taxlaw-12712	22	17	.	.	PUNCT
taxlaw-12712	23	1	the	the	DET
taxlaw-12712	23	2	moore	moore	PROPN
taxlaw-12712	23	3	opinions	opinion	NOUN
taxlaw-12712	23	4	............................................................................	............................................................................	PUNCT
taxlaw-12712	23	5	19	19	NUM
taxlaw-12712	23	6	c.	c.	NOUN
taxlaw-12712	23	7	the	the	DET
taxlaw-12712	23	8	future	future	NOUN
taxlaw-12712	23	9	:	:	PUNCT
taxlaw-12712	23	10	circuit	circuit	NOUN
taxlaw-12712	23	11	courts	court	NOUN
taxlaw-12712	23	12	and	and	CCONJ
taxlaw-12712	23	13	certiorari	certiorari	NOUN
taxlaw-12712	23	14	..................................................	..................................................	PUNCT
taxlaw-12712	23	15	21	21	NUM
taxlaw-12712	23	16	iii	iii	NOUN
taxlaw-12712	23	17	.	.	PUNCT
taxlaw-12712	23	18	constitutional	constitutional	ADJ
taxlaw-12712	23	19	realization	realization	NOUN
taxlaw-12712	23	20	as	as	ADP
taxlaw-12712	23	21	an	an	DET
taxlaw-12712	23	22	antiabuse	antiabuse	ADJ
taxlaw-12712	23	23	doctrine	doctrine	NOUN
taxlaw-12712	23	24	........................	........................	PUNCT
taxlaw-12712	23	25	23	23	NUM
taxlaw-12712	23	26	a.	a.	NOUN
taxlaw-12712	23	27	realization	realization	NOUN
taxlaw-12712	23	28	’s	’s	PART
taxlaw-12712	23	29	facts	fact	NOUN
taxlaw-12712	23	30	and	and	CCONJ
taxlaw-12712	23	31	circumstances	circumstance	NOUN
taxlaw-12712	23	32	......................................................	......................................................	PUNCT
taxlaw-12712	23	33	24	24	NUM
taxlaw-12712	23	34	1	1	NUM
taxlaw-12712	23	35	.	.	PUNCT
taxlaw-12712	23	36	constructive	constructive	ADJ
taxlaw-12712	23	37	sales	sale	NOUN
taxlaw-12712	23	38	................................................................................	................................................................................	PUNCT
taxlaw-12712	23	39	24	24	NUM
taxlaw-12712	23	40	2	2	NUM
taxlaw-12712	23	41	.	.	PUNCT
taxlaw-12712	23	42	gift	gift	NOUN
taxlaw-12712	23	43	loans	loan	NOUN
taxlaw-12712	23	44	............................................................................................	............................................................................................	PUNCT
taxlaw-12712	23	45	27	27	NUM
taxlaw-12712	23	46	3	3	NUM
taxlaw-12712	23	47	.	.	PUNCT
taxlaw-12712	23	48	debt	debt	NOUN
taxlaw-12712	23	49	modifications	modification	NOUN
taxlaw-12712	23	50	...............................................................................	...............................................................................	PUNCT
taxlaw-12712	23	51	30	30	NUM
taxlaw-12712	23	52	4	4	NUM
taxlaw-12712	23	53	.	.	PUNCT
taxlaw-12712	23	54	conclusion	conclusion	NOUN
taxlaw-12712	23	55	...........................................................................................	...........................................................................................	PUNCT
taxlaw-12712	23	56	33	33	NUM
taxlaw-12712	23	57	b.	b.	PROPN
taxlaw-12712	23	58	realization	realization	NOUN
taxlaw-12712	23	59	’s	’s	PART
taxlaw-12712	23	60	doctrinal	doctrinal	ADJ
taxlaw-12712	23	61	elements	element	NOUN
taxlaw-12712	23	62	..............................................................	..............................................................	PUNCT
taxlaw-12712	23	63	33	33	NUM
taxlaw-12712	23	64	1	1	NUM
taxlaw-12712	23	65	.	.	PUNCT
taxlaw-12712	24	1	context	context	NOUN
taxlaw-12712	24	2	and	and	CCONJ
taxlaw-12712	24	3	realization	realization	NOUN
taxlaw-12712	24	4	.......................................................................	.......................................................................	PUNCT
taxlaw-12712	25	1	34	34	NUM
taxlaw-12712	25	2	2	2	NUM
taxlaw-12712	25	3	.	.	PUNCT
taxlaw-12712	25	4	abuse	abuse	NOUN
taxlaw-12712	25	5	and	and	CCONJ
taxlaw-12712	25	6	antiabuse	antiabuse	NOUN
taxlaw-12712	25	7	............................................................................	............................................................................	PUNCT
taxlaw-12712	25	8	35	35	NUM
taxlaw-12712	25	9	3	3	NUM
taxlaw-12712	25	10	.	.	PUNCT
taxlaw-12712	25	11	line	line	NOUN
taxlaw-12712	25	12	-	-	PUNCT
taxlaw-12712	25	13	drawing	drawing	NOUN
taxlaw-12712	25	14	and	and	CCONJ
taxlaw-12712	25	15	realization	realization	NOUN
taxlaw-12712	25	16	.............................................................	.............................................................	PUNCT
taxlaw-12712	25	17	36	36	NUM
taxlaw-12712	25	18	4	4	NUM
taxlaw-12712	25	19	.	.	PUNCT
taxlaw-12712	25	20	conclusion	conclusion	NOUN
taxlaw-12712	25	21	...........................................................................................	...........................................................................................	PUNCT
taxlaw-12712	25	22	38	38	NUM
taxlaw-12712	25	23	c.	c.	NOUN
taxlaw-12712	25	24	realization	realization	NOUN
taxlaw-12712	25	25	as	as	ADP
taxlaw-12712	25	26	an	an	DET
taxlaw-12712	25	27	antiabuse	antiabuse	ADJ
taxlaw-12712	25	28	doctrine	doctrine	NOUN
taxlaw-12712	25	29	........................................................	........................................................	PUNCT
taxlaw-12712	25	30	38	38	NUM
taxlaw-12712	25	31	iv	iv	NUM
taxlaw-12712	25	32	.	.	PUNCT
taxlaw-12712	26	1	the	the	DET
taxlaw-12712	26	2	hollowing	hollow	VERB
taxlaw-12712	26	3	-	-	PUNCT
taxlaw-12712	26	4	out	out	NOUN
taxlaw-12712	26	5	of	of	ADP
taxlaw-12712	26	6	tax	tax	NOUN
taxlaw-12712	26	7	law	law	NOUN
taxlaw-12712	26	8	................................................................	................................................................	PUNCT
taxlaw-12712	26	9	39	39	NUM
taxlaw-12712	26	10	a.	a.	NOUN
taxlaw-12712	26	11	bottom	bottom	VERB
taxlaw-12712	26	12	-	-	PUNCT
taxlaw-12712	26	13	up	up	ADP
taxlaw-12712	26	14	challenges	challenge	NOUN
taxlaw-12712	26	15	to	to	ADP
taxlaw-12712	26	16	the	the	DET
taxlaw-12712	26	17	tax	tax	NOUN
taxlaw-12712	26	18	system	system	NOUN
taxlaw-12712	26	19	................................................	................................................	PUNCT
taxlaw-12712	26	20	40	40	NUM
taxlaw-12712	26	21	b.	b.	PROPN
taxlaw-12712	26	22	examples	example	NOUN
taxlaw-12712	26	23	from	from	ADP
taxlaw-12712	26	24	partnership	partnership	NOUN
taxlaw-12712	26	25	taxation	taxation	NOUN
taxlaw-12712	26	26	.........................................................	.........................................................	PUNCT
taxlaw-12712	26	27	43	43	NUM
taxlaw-12712	26	28	c.	c.	NOUN
taxlaw-12712	26	29	examples	example	NOUN
taxlaw-12712	26	30	from	from	ADP
taxlaw-12712	26	31	corporate	corporate	ADJ
taxlaw-12712	26	32	taxation	taxation	NOUN
taxlaw-12712	26	33	...........................................................	...........................................................	PUNCT
taxlaw-12712	26	34	45	45	NUM
taxlaw-12712	26	35	v.	v.	ADP
taxlaw-12712	26	36	complexity	complexity	NOUN
taxlaw-12712	26	37	and	and	CCONJ
taxlaw-12712	26	38	the	the	DET
taxlaw-12712	26	39	realization	realization	NOUN
taxlaw-12712	26	40	requirement	requirement	NOUN
taxlaw-12712	26	41	.......................................	.......................................	PROPN
taxlaw-12712	26	42	46	46	NUM
taxlaw-12712	26	43	a.	a.	NOUN
taxlaw-12712	26	44	government	government	NOUN
taxlaw-12712	26	45	responses	response	NOUN
taxlaw-12712	26	46	:	:	PUNCT
taxlaw-12712	26	47	promulgation	promulgation	NOUN
taxlaw-12712	26	48	......................................................	......................................................	PUNCT
taxlaw-12712	26	49	47	47	NUM
taxlaw-12712	26	50	b.	b.	PROPN
taxlaw-12712	26	51	taxpayer	taxpayer	PROPN
taxlaw-12712	26	52	responses	response	NOUN
taxlaw-12712	26	53	:	:	PUNCT
taxlaw-12712	26	54	compliance	compliance	NOUN
taxlaw-12712	26	55	.............................................................	.............................................................	PUNCT
taxlaw-12712	26	56	48	48	NUM
taxlaw-12712	26	57	c.	c.	NOUN
taxlaw-12712	26	58	government	government	NOUN
taxlaw-12712	26	59	responses	response	NOUN
taxlaw-12712	26	60	:	:	PUNCT
taxlaw-12712	26	61	enforcement	enforcement	NOUN
taxlaw-12712	26	62	.......................................................	.......................................................	PUNCT
taxlaw-12712	26	63	50	50	NUM
taxlaw-12712	26	64	vi	vi	NOUN
taxlaw-12712	26	65	.	.	PUNCT
taxlaw-12712	26	66	conclusion	conclusion	NOUN
taxlaw-12712	26	67	....................................................................................................	....................................................................................................	PUNCT
taxlaw-12712	26	68	50	50	NUM
taxlaw-12712	26	69	2024	2024	NUM
taxlaw-12712	26	70	]	]	PUNCT
taxlaw-12712	26	71	realization	realization	NOUN
taxlaw-12712	26	72	rule	rule	NOUN
taxlaw-12712	26	73	as	as	ADP
taxlaw-12712	26	74	a	a	DET
taxlaw-12712	26	75	legal	legal	ADJ
taxlaw-12712	26	76	standard	standard	ADJ
taxlaw-12712	26	77	3	3	NUM
taxlaw-12712	26	78	i.	i.	NOUN
taxlaw-12712	26	79	introduction	introduction	NOUN
taxlaw-12712	26	80	although	although	SCONJ
taxlaw-12712	26	81	often	often	ADV
taxlaw-12712	26	82	styled	style	VERB
taxlaw-12712	26	83	as	as	ADP
taxlaw-12712	26	84	a	a	DET
taxlaw-12712	26	85	“	"	PUNCT
taxlaw-12712	26	86	rule,”1	rule,”1	VERB
taxlaw-12712	26	87	the	the	DET
taxlaw-12712	26	88	realization	realization	NOUN
taxlaw-12712	26	89	requirement	requirement	NOUN
taxlaw-12712	26	90	in	in	ADP
taxlaw-12712	26	91	federal	federal	ADJ
taxlaw-12712	26	92	income	income	NOUN
taxlaw-12712	26	93	tax	tax	NOUN
taxlaw-12712	26	94	law	law	NOUN
taxlaw-12712	26	95	is	be	AUX
taxlaw-12712	26	96	better	well	ADV
taxlaw-12712	26	97	characterized	characterize	VERB
taxlaw-12712	26	98	as	as	ADP
taxlaw-12712	26	99	a	a	DET
taxlaw-12712	26	100	legal	legal	ADJ
taxlaw-12712	26	101	standard.2	standard.2	NOUN
taxlaw-12712	26	102	realization	realization	NOUN
taxlaw-12712	26	103	—	—	PUNCT
taxlaw-12712	26	104	the	the	DET
taxlaw-12712	26	105	idea	idea	NOUN
taxlaw-12712	26	106	that	that	SCONJ
taxlaw-12712	26	107	a	a	DET
taxlaw-12712	26	108	“	"	PUNCT
taxlaw-12712	26	109	taxable	taxable	ADJ
taxlaw-12712	26	110	event	event	NOUN
taxlaw-12712	26	111	”	"	PUNCT
taxlaw-12712	26	112	fixes	fix	VERB
taxlaw-12712	26	113	the	the	DET
taxlaw-12712	26	114	timing	timing	NOUN
taxlaw-12712	26	115	and	and	CCONJ
taxlaw-12712	26	116	amount	amount	NOUN
taxlaw-12712	26	117	of	of	ADP
taxlaw-12712	26	118	income	income	NOUN
taxlaw-12712	26	119	reportable	reportable	ADJ
taxlaw-12712	26	120	by	by	ADP
taxlaw-12712	26	121	a	a	DET
taxlaw-12712	26	122	taxpayer3	taxpayer3	NOUN
taxlaw-12712	26	123	—	—	PUNCT
taxlaw-12712	26	124	ultimately	ultimately	ADV
taxlaw-12712	26	125	turns	turn	VERB
taxlaw-12712	26	126	on	on	ADP
taxlaw-12712	26	127	the	the	DET
taxlaw-12712	26	128	bespoke	bespoke	NOUN
taxlaw-12712	26	129	facts	fact	NOUN
taxlaw-12712	26	130	of	of	ADP
taxlaw-12712	26	131	each	each	DET
taxlaw-12712	26	132	situation	situation	NOUN
taxlaw-12712	26	133	,	,	PUNCT
taxlaw-12712	26	134	as	as	SCONJ
taxlaw-12712	26	135	interpreted	interpret	VERB
taxlaw-12712	26	136	ex	ex	PRON
taxlaw-12712	26	137	post	post	NOUN
taxlaw-12712	26	138	in	in	ADP
taxlaw-12712	26	139	the	the	DET
taxlaw-12712	26	140	enforcement	enforcement	NOUN
taxlaw-12712	26	141	process.4	process.4	PROPN
taxlaw-12712	26	142	this	this	DET
taxlaw-12712	26	143	characterization	characterization	NOUN
taxlaw-12712	26	144	matters	matter	VERB
taxlaw-12712	26	145	in	in	ADP
taxlaw-12712	26	146	the	the	DET
taxlaw-12712	26	147	context	context	NOUN
taxlaw-12712	26	148	of	of	ADP
taxlaw-12712	26	149	the	the	DET
taxlaw-12712	26	150	supreme	supreme	PROPN
taxlaw-12712	26	151	court	court	PROPN
taxlaw-12712	26	152	’s	’s	PART
taxlaw-12712	26	153	opinion	opinion	NOUN
taxlaw-12712	26	154	in	in	ADP
taxlaw-12712	26	155	moore	moore	PROPN
taxlaw-12712	26	156	v.	v.	PROPN
taxlaw-12712	26	157	united	united	PROPN
taxlaw-12712	26	158	states	states	PROPN
taxlaw-12712	26	159	,	,	PUNCT
taxlaw-12712	26	160	which	which	PRON
taxlaw-12712	26	161	considers	consider	VERB
taxlaw-12712	26	162	(	(	PUNCT
taxlaw-12712	26	163	but	but	CCONJ
taxlaw-12712	26	164	does	do	AUX
taxlaw-12712	26	165	not	not	PART
taxlaw-12712	26	166	decide	decide	VERB
taxlaw-12712	26	167	)	)	PUNCT
taxlaw-12712	26	168	whether	whether	SCONJ
taxlaw-12712	26	169	the	the	DET
taxlaw-12712	26	170	sixteenth	sixteenth	ADJ
taxlaw-12712	26	171	amendment	amendment	NOUN
taxlaw-12712	26	172	mandates	mandate	VERB
taxlaw-12712	26	173	realization	realization	NOUN
taxlaw-12712	26	174	for	for	ADP
taxlaw-12712	26	175	income	income	NOUN
taxlaw-12712	26	176	taxes	taxis	NOUN
taxlaw-12712	26	177	exempt	exempt	ADJ
taxlaw-12712	26	178	from	from	ADP
taxlaw-12712	26	179	the	the	DET
taxlaw-12712	26	180	constitution	constitution	NOUN
taxlaw-12712	26	181	’s	’s	PART
taxlaw-12712	26	182	limitations	limitation	NOUN
taxlaw-12712	26	183	on	on	ADP
taxlaw-12712	26	184	direct	direct	ADJ
taxlaw-12712	26	185	taxes.5	taxes.5	PROPN
taxlaw-12712	26	186	because	because	SCONJ
taxlaw-12712	26	187	the	the	DET
taxlaw-12712	26	188	internal	internal	ADJ
taxlaw-12712	26	189	1	1	NUM
taxlaw-12712	26	190	see	see	NOUN
taxlaw-12712	26	191	,	,	PUNCT
taxlaw-12712	26	192	e.g.	e.g.	ADV
taxlaw-12712	26	193	,	,	PUNCT
taxlaw-12712	26	194	deborah	deborah	PROPN
taxlaw-12712	26	195	h.	h.	PROPN
taxlaw-12712	26	196	schenk	schenk	PROPN
taxlaw-12712	26	197	,	,	PUNCT
taxlaw-12712	26	198	a	a	DET
taxlaw-12712	26	199	positive	positive	ADJ
taxlaw-12712	26	200	account	account	NOUN
taxlaw-12712	26	201	of	of	ADP
taxlaw-12712	26	202	the	the	DET
taxlaw-12712	26	203	realization	realization	NOUN
taxlaw-12712	26	204	rule	rule	NOUN
taxlaw-12712	26	205	,	,	PUNCT
taxlaw-12712	26	206	57	57	NUM
taxlaw-12712	26	207	tax	tax	NOUN
taxlaw-12712	26	208	l.	l.	PROPN
taxlaw-12712	26	209	rev	rev	PROPN
taxlaw-12712	26	210	.	.	PROPN
taxlaw-12712	26	211	355	355	NUM
taxlaw-12712	26	212	,	,	PUNCT
taxlaw-12712	26	213	355	355	NUM
taxlaw-12712	26	214	(	(	PUNCT
taxlaw-12712	26	215	2004	2004	NUM
taxlaw-12712	26	216	)	)	PUNCT
taxlaw-12712	26	217	;	;	PUNCT
taxlaw-12712	27	1	cf	cf	X
taxlaw-12712	27	2	.	.	PUNCT
taxlaw-12712	28	1	alice	alice	PROPN
taxlaw-12712	28	2	g.	g.	PROPN
taxlaw-12712	28	3	abreu	abreu	PROPN
taxlaw-12712	28	4	&	&	CCONJ
taxlaw-12712	28	5	richard	richard	PROPN
taxlaw-12712	28	6	k.	k.	PROPN
taxlaw-12712	28	7	greenstein	greenstein	PROPN
taxlaw-12712	28	8	,	,	PUNCT
taxlaw-12712	28	9	it	it	PRON
taxlaw-12712	28	10	’s	’	VERB
taxlaw-12712	28	11	not	not	PART
taxlaw-12712	28	12	a	a	DET
taxlaw-12712	28	13	rule	rule	NOUN
taxlaw-12712	28	14	:	:	PUNCT
taxlaw-12712	28	15	a	a	DET
taxlaw-12712	28	16	better	well	ADJ
taxlaw-12712	28	17	way	way	NOUN
taxlaw-12712	28	18	to	to	PART
taxlaw-12712	28	19	understand	understand	VERB
taxlaw-12712	28	20	the	the	DET
taxlaw-12712	28	21	definition	definition	NOUN
taxlaw-12712	28	22	of	of	ADP
taxlaw-12712	28	23	income	income	NOUN
taxlaw-12712	28	24	,	,	PUNCT
taxlaw-12712	28	25	13	13	NUM
taxlaw-12712	28	26	fla	fla	NOUN
taxlaw-12712	28	27	.	.	PUNCT
taxlaw-12712	29	1	tax	tax	PROPN
taxlaw-12712	29	2	rev	rev	PROPN
taxlaw-12712	29	3	.	.	PROPN
taxlaw-12712	29	4	101	101	NUM
taxlaw-12712	29	5	,	,	PUNCT
taxlaw-12712	29	6	132	132	NUM
taxlaw-12712	29	7	(	(	PUNCT
taxlaw-12712	29	8	2012	2012	NUM
taxlaw-12712	29	9	)	)	PUNCT
taxlaw-12712	29	10	(	(	PUNCT
taxlaw-12712	29	11	“	"	PUNCT
taxlaw-12712	29	12	it	it	PRON
taxlaw-12712	29	13	is	be	AUX
taxlaw-12712	29	14	not	not	PART
taxlaw-12712	29	15	surprising	surprising	ADJ
taxlaw-12712	29	16	that	that	SCONJ
taxlaw-12712	29	17	in	in	ADP
taxlaw-12712	29	18	the	the	DET
taxlaw-12712	29	19	unrelenting	unrelenting	ADJ
taxlaw-12712	29	20	deluge	deluge	NOUN
taxlaw-12712	29	21	of	of	ADP
taxlaw-12712	29	22	apparent	apparent	ADJ
taxlaw-12712	29	23	commandments	commandment	NOUN
taxlaw-12712	29	24	many	many	ADJ
taxlaw-12712	29	25	tax	tax	NOUN
taxlaw-12712	29	26	scholars	scholar	NOUN
taxlaw-12712	29	27	and	and	CCONJ
taxlaw-12712	29	28	other	other	ADJ
taxlaw-12712	29	29	professionals	professional	NOUN
taxlaw-12712	29	30	have	have	AUX
taxlaw-12712	29	31	come	come	VERB
taxlaw-12712	29	32	to	to	PART
taxlaw-12712	29	33	assume	assume	VERB
taxlaw-12712	29	34	that	that	SCONJ
taxlaw-12712	29	35	all	all	PRON
taxlaw-12712	29	36	of	of	ADP
taxlaw-12712	29	37	the	the	DET
taxlaw-12712	29	38	tax	tax	NOUN
taxlaw-12712	29	39	law	law	NOUN
taxlaw-12712	29	40	is	be	AUX
taxlaw-12712	29	41	composed	compose	VERB
taxlaw-12712	29	42	of	of	ADP
taxlaw-12712	29	43	rules	rule	NOUN
taxlaw-12712	29	44	.	.	PUNCT
taxlaw-12712	29	45	”	"	PUNCT
taxlaw-12712	29	46	)	)	PUNCT
taxlaw-12712	29	47	.	.	PUNCT
taxlaw-12712	30	1	2	2	NUM
taxlaw-12712	30	2	the	the	DET
taxlaw-12712	30	3	academic	academic	ADJ
taxlaw-12712	30	4	literature	literature	NOUN
taxlaw-12712	30	5	on	on	ADP
taxlaw-12712	30	6	rules	rule	NOUN
taxlaw-12712	30	7	and	and	CCONJ
taxlaw-12712	30	8	standards	standard	NOUN
taxlaw-12712	30	9	is	be	AUX
taxlaw-12712	30	10	large	large	ADJ
taxlaw-12712	30	11	and	and	CCONJ
taxlaw-12712	30	12	long	long	ADV
taxlaw-12712	30	13	-	-	PUNCT
taxlaw-12712	30	14	standing	standing	NOUN
taxlaw-12712	30	15	.	.	PUNCT
taxlaw-12712	31	1	this	this	DET
taxlaw-12712	31	2	article	article	NOUN
taxlaw-12712	31	3	defines	define	VERB
taxlaw-12712	31	4	rules	rule	NOUN
taxlaw-12712	31	5	as	as	ADP
taxlaw-12712	31	6	legal	legal	ADJ
taxlaw-12712	31	7	directives	directive	NOUN
taxlaw-12712	31	8	with	with	ADP
taxlaw-12712	31	9	greater	great	ADJ
taxlaw-12712	31	10	ex	ex	PRON
taxlaw-12712	31	11	ante	ante	NOUN
taxlaw-12712	31	12	content	content	NOUN
taxlaw-12712	31	13	and	and	CCONJ
taxlaw-12712	31	14	standards	standard	NOUN
taxlaw-12712	31	15	as	as	ADP
taxlaw-12712	31	16	directives	directive	NOUN
taxlaw-12712	31	17	with	with	ADP
taxlaw-12712	31	18	more	more	ADJ
taxlaw-12712	31	19	content	content	NOUN
taxlaw-12712	31	20	developed	develop	VERB
taxlaw-12712	31	21	ex	ex	PRON
taxlaw-12712	31	22	post	post	NOUN
taxlaw-12712	31	23	.	.	PUNCT
taxlaw-12712	32	1	in	in	ADP
taxlaw-12712	32	2	constructing	construct	VERB
taxlaw-12712	32	3	laws	law	NOUN
taxlaw-12712	32	4	,	,	PUNCT
taxlaw-12712	32	5	the	the	DET
taxlaw-12712	32	6	stakes	stake	NOUN
taxlaw-12712	32	7	principally	principally	ADV
taxlaw-12712	32	8	involve	involve	VERB
taxlaw-12712	32	9	the	the	DET
taxlaw-12712	32	10	costs	cost	NOUN
taxlaw-12712	32	11	of	of	ADP
taxlaw-12712	32	12	compliance	compliance	NOUN
taxlaw-12712	32	13	and	and	CCONJ
taxlaw-12712	32	14	administration	administration	NOUN
taxlaw-12712	32	15	.	.	PUNCT
taxlaw-12712	33	1	see	see	VERB
taxlaw-12712	33	2	louis	louis	PROPN
taxlaw-12712	33	3	kaplow	kaplow	PROPN
taxlaw-12712	33	4	,	,	PUNCT
taxlaw-12712	33	5	rules	rule	NOUN
taxlaw-12712	33	6	versus	versus	ADP
taxlaw-12712	33	7	standards	standard	NOUN
taxlaw-12712	33	8	:	:	PUNCT
taxlaw-12712	33	9	an	an	DET
taxlaw-12712	33	10	economic	economic	ADJ
taxlaw-12712	33	11	analysis	analysis	NOUN
taxlaw-12712	33	12	,	,	PUNCT
taxlaw-12712	33	13	42	42	NUM
taxlaw-12712	33	14	duke	duke	PROPN
taxlaw-12712	33	15	l.j	l.j	PROPN
taxlaw-12712	33	16	.	.	PROPN
taxlaw-12712	33	17	557	557	NUM
taxlaw-12712	33	18	,	,	PUNCT
taxlaw-12712	33	19	562	562	NUM
taxlaw-12712	33	20	-	-	SYM
taxlaw-12712	33	21	63	63	NUM
taxlaw-12712	33	22	(	(	PUNCT
taxlaw-12712	33	23	1992	1992	NUM
taxlaw-12712	33	24	)	)	PUNCT
taxlaw-12712	33	25	.	.	PUNCT
taxlaw-12712	34	1	in	in	ADP
taxlaw-12712	34	2	taxation	taxation	NOUN
taxlaw-12712	34	3	,	,	PUNCT
taxlaw-12712	34	4	private	private	ADJ
taxlaw-12712	34	5	planning	planning	NOUN
taxlaw-12712	34	6	looms	loom	VERB
taxlaw-12712	34	7	large	large	ADJ
taxlaw-12712	34	8	in	in	ADP
taxlaw-12712	34	9	accounting	account	VERB
taxlaw-12712	34	10	for	for	ADP
taxlaw-12712	34	11	these	these	DET
taxlaw-12712	34	12	costs	cost	NOUN
taxlaw-12712	34	13	.	.	PUNCT
taxlaw-12712	35	1	see	see	VERB
taxlaw-12712	35	2	david	david	PROPN
taxlaw-12712	35	3	a.	a.	PROPN
taxlaw-12712	35	4	weisbach	weisbach	PROPN
taxlaw-12712	35	5	,	,	PUNCT
taxlaw-12712	35	6	formalism	formalism	NOUN
taxlaw-12712	35	7	in	in	ADP
taxlaw-12712	35	8	the	the	DET
taxlaw-12712	35	9	tax	tax	NOUN
taxlaw-12712	35	10	law	law	NOUN
taxlaw-12712	35	11	,	,	PUNCT
taxlaw-12712	35	12	66	66	NUM
taxlaw-12712	35	13	u.	u.	PROPN
taxlaw-12712	35	14	chi	chi	PROPN
taxlaw-12712	35	15	.	.	PUNCT
taxlaw-12712	36	1	l.	l.	PROPN
taxlaw-12712	36	2	rev	rev	PROPN
taxlaw-12712	36	3	.	.	PROPN
taxlaw-12712	36	4	860	860	NUM
taxlaw-12712	36	5	,	,	PUNCT
taxlaw-12712	36	6	868	868	NUM
taxlaw-12712	36	7	-	-	SYM
taxlaw-12712	36	8	69	69	NUM
taxlaw-12712	36	9	(	(	PUNCT
taxlaw-12712	36	10	1999	1999	NUM
taxlaw-12712	36	11	)	)	PUNCT
taxlaw-12712	36	12	;	;	PUNCT
taxlaw-12712	36	13	see	see	VERB
taxlaw-12712	36	14	also	also	ADV
taxlaw-12712	36	15	infra	infra	VERB
taxlaw-12712	36	16	part	part	NOUN
taxlaw-12712	36	17	v.	v.	ADP
taxlaw-12712	36	18	other	other	ADJ
taxlaw-12712	36	19	approaches	approach	NOUN
taxlaw-12712	36	20	to	to	ADP
taxlaw-12712	36	21	the	the	DET
taxlaw-12712	36	22	rules	rule	NOUN
taxlaw-12712	36	23	-	-	PUNCT
taxlaw-12712	36	24	standards	standard	NOUN
taxlaw-12712	36	25	debate	debate	NOUN
taxlaw-12712	36	26	exist	exist	VERB
taxlaw-12712	36	27	.	.	PUNCT
taxlaw-12712	37	1	see	see	VERB
taxlaw-12712	37	2	,	,	PUNCT
taxlaw-12712	37	3	e.g.	e.g.	ADV
taxlaw-12712	37	4	,	,	PUNCT
taxlaw-12712	37	5	colin	colin	PROPN
taxlaw-12712	37	6	s.	s.	PROPN
taxlaw-12712	37	7	diver	diver	PROPN
taxlaw-12712	37	8	,	,	PUNCT
taxlaw-12712	37	9	the	the	DET
taxlaw-12712	37	10	optimal	optimal	ADJ
taxlaw-12712	37	11	precision	precision	NOUN
taxlaw-12712	37	12	of	of	ADP
taxlaw-12712	37	13	administrative	administrative	ADJ
taxlaw-12712	37	14	rules	rule	NOUN
taxlaw-12712	37	15	,	,	PUNCT
taxlaw-12712	37	16	93	93	NUM
taxlaw-12712	37	17	yale	yale	PROPN
taxlaw-12712	37	18	l.j	l.j	PROPN
taxlaw-12712	37	19	.	.	PROPN
taxlaw-12712	37	20	65	65	NUM
taxlaw-12712	37	21	,	,	PUNCT
taxlaw-12712	37	22	72	72	NUM
taxlaw-12712	37	23	(	(	PUNCT
taxlaw-12712	37	24	1983	1983	NUM
taxlaw-12712	37	25	)	)	PUNCT
taxlaw-12712	37	26	(	(	PUNCT
taxlaw-12712	37	27	approaching	approach	VERB
taxlaw-12712	37	28	regulatory	regulatory	ADJ
taxlaw-12712	37	29	precision	precision	NOUN
taxlaw-12712	37	30	from	from	ADP
taxlaw-12712	37	31	an	an	DET
taxlaw-12712	37	32	efficiency	efficiency	NOUN
taxlaw-12712	37	33	perspective	perspective	NOUN
taxlaw-12712	37	34	)	)	PUNCT
taxlaw-12712	37	35	;	;	PUNCT
taxlaw-12712	37	36	pierre	pierre	PROPN
taxlaw-12712	37	37	j.	j.	PROPN
taxlaw-12712	37	38	schlag	schlag	PROPN
taxlaw-12712	37	39	,	,	PUNCT
taxlaw-12712	37	40	rules	rule	NOUN
taxlaw-12712	37	41	and	and	CCONJ
taxlaw-12712	37	42	standards	standard	NOUN
taxlaw-12712	37	43	,	,	PUNCT
taxlaw-12712	37	44	33	33	NUM
taxlaw-12712	37	45	ucla	ucla	PROPN
taxlaw-12712	37	46	l.	l.	PROPN
taxlaw-12712	37	47	rev	rev	PROPN
taxlaw-12712	37	48	.	.	PROPN
taxlaw-12712	37	49	379	379	NUM
taxlaw-12712	37	50	,	,	PUNCT
taxlaw-12712	37	51	381	381	NUM
taxlaw-12712	37	52	(	(	PUNCT
taxlaw-12712	37	53	1985	1985	NUM
taxlaw-12712	37	54	)	)	PUNCT
taxlaw-12712	37	55	(	(	PUNCT
taxlaw-12712	37	56	arguing	argue	VERB
taxlaw-12712	37	57	that	that	SCONJ
taxlaw-12712	37	58	conventional	conventional	ADJ
taxlaw-12712	37	59	debates	debate	NOUN
taxlaw-12712	37	60	about	about	ADP
taxlaw-12712	37	61	rules	rule	NOUN
taxlaw-12712	37	62	and	and	CCONJ
taxlaw-12712	37	63	standards	standard	NOUN
taxlaw-12712	37	64	lack	lack	VERB
taxlaw-12712	37	65	a	a	DET
taxlaw-12712	37	66	cogent	cogent	NOUN
taxlaw-12712	37	67	normative	normative	ADJ
taxlaw-12712	37	68	underpinning	underpinning	NOUN
taxlaw-12712	37	69	)	)	PUNCT
taxlaw-12712	37	70	.	.	PUNCT
taxlaw-12712	38	1	in	in	ADP
taxlaw-12712	38	2	tax	tax	NOUN
taxlaw-12712	38	3	law	law	NOUN
taxlaw-12712	38	4	,	,	PUNCT
taxlaw-12712	38	5	see	see	VERB
taxlaw-12712	38	6	,	,	PUNCT
taxlaw-12712	38	7	e.g.	e.g.	ADV
taxlaw-12712	38	8	,	,	PUNCT
taxlaw-12712	38	9	alice	alice	PROPN
taxlaw-12712	38	10	g.	g.	PROPN
taxlaw-12712	38	11	abreu	abreu	PROPN
taxlaw-12712	38	12	&	&	CCONJ
taxlaw-12712	38	13	richard	richard	PROPN
taxlaw-12712	38	14	k.	k.	PROPN
taxlaw-12712	38	15	greenstein	greenstein	PROPN
taxlaw-12712	38	16	,	,	PUNCT
taxlaw-12712	38	17	defining	define	VERB
taxlaw-12712	38	18	income	income	NOUN
taxlaw-12712	38	19	,	,	PUNCT
taxlaw-12712	38	20	11	11	NUM
taxlaw-12712	38	21	fla	fla	NOUN
taxlaw-12712	38	22	.	.	PUNCT
taxlaw-12712	39	1	tax	tax	PROPN
taxlaw-12712	39	2	rev	rev	PROPN
taxlaw-12712	39	3	.	.	PROPN
taxlaw-12712	39	4	295	295	NUM
taxlaw-12712	39	5	,	,	PUNCT
taxlaw-12712	39	6	331	331	NUM
taxlaw-12712	39	7	(	(	PUNCT
taxlaw-12712	39	8	2011	2011	NUM
taxlaw-12712	39	9	)	)	PUNCT
taxlaw-12712	39	10	(	(	PUNCT
taxlaw-12712	39	11	evaluating	evaluate	VERB
taxlaw-12712	39	12	the	the	DET
taxlaw-12712	39	13	aptness	aptness	NOUN
taxlaw-12712	39	14	of	of	ADP
taxlaw-12712	39	15	rules	rule	NOUN
taxlaw-12712	39	16	and	and	CCONJ
taxlaw-12712	39	17	standards	standard	NOUN
taxlaw-12712	39	18	by	by	ADP
taxlaw-12712	39	19	“	"	PUNCT
taxlaw-12712	39	20	the	the	DET
taxlaw-12712	39	21	ratio	ratio	NOUN
taxlaw-12712	39	22	of	of	ADP
taxlaw-12712	39	23	easy	easy	ADJ
taxlaw-12712	39	24	to	to	ADP
taxlaw-12712	39	25	controversial	controversial	ADJ
taxlaw-12712	39	26	applications	application	NOUN
taxlaw-12712	39	27	”	"	PUNCT
taxlaw-12712	39	28	)	)	PUNCT
taxlaw-12712	39	29	;	;	PUNCT
taxlaw-12712	39	30	david	david	PROPN
taxlaw-12712	39	31	elkins	elkins	PROPN
taxlaw-12712	39	32	,	,	PUNCT
taxlaw-12712	39	33	rules	rule	NOUN
taxlaw-12712	39	34	,	,	PUNCT
taxlaw-12712	39	35	standards	standard	NOUN
taxlaw-12712	39	36	,	,	PUNCT
taxlaw-12712	39	37	and	and	CCONJ
taxlaw-12712	39	38	the	the	DET
taxlaw-12712	39	39	value	value	NOUN
taxlaw-12712	39	40	of	of	ADP
taxlaw-12712	39	41	certainty	certainty	NOUN
taxlaw-12712	39	42	in	in	ADP
taxlaw-12712	39	43	tax	tax	NOUN
taxlaw-12712	39	44	law	law	NOUN
taxlaw-12712	39	45	,	,	PUNCT
taxlaw-12712	39	46	22	22	NUM
taxlaw-12712	39	47	berkeley	berkeley	PROPN
taxlaw-12712	39	48	bus	bus	NOUN
taxlaw-12712	39	49	.	.	PUNCT
taxlaw-12712	40	1	l.j	l.j	PROPN
taxlaw-12712	40	2	.	.	PUNCT
taxlaw-12712	41	1	(	(	PUNCT
taxlaw-12712	41	2	forthcoming	forthcoming	NOUN
taxlaw-12712	41	3	2024	2024	NUM
taxlaw-12712	41	4	)	)	PUNCT
taxlaw-12712	41	5	(	(	PUNCT
taxlaw-12712	41	6	arguing	argue	VERB
taxlaw-12712	41	7	against	against	ADP
taxlaw-12712	41	8	standards	standard	NOUN
taxlaw-12712	41	9	in	in	ADP
taxlaw-12712	41	10	tax	tax	NOUN
taxlaw-12712	41	11	law	law	NOUN
taxlaw-12712	41	12	because	because	SCONJ
taxlaw-12712	41	13	low	low	ADJ
taxlaw-12712	41	14	audit	audit	NOUN
taxlaw-12712	41	15	rates	rate	NOUN
taxlaw-12712	41	16	create	create	VERB
taxlaw-12712	41	17	inequitable	inequitable	ADJ
taxlaw-12712	41	18	outcomes	outcome	NOUN
taxlaw-12712	41	19	across	across	ADP
taxlaw-12712	41	20	taxpayers	taxpayer	NOUN
taxlaw-12712	41	21	)	)	PUNCT
taxlaw-12712	41	22	,	,	PUNCT
taxlaw-12712	41	23	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	PROPN
taxlaw-12712	42	1	[	[	X
taxlaw-12712	42	2	https://perma.cc/3jjy-yd4j	https://perma.cc/3jjy-yd4j	X
taxlaw-12712	42	3	]	]	PUNCT
taxlaw-12712	42	4	;	;	PUNCT
taxlaw-12712	42	5	andrew	andrew	PROPN
taxlaw-12712	42	6	t.	t.	PROPN
taxlaw-12712	42	7	hayashi	hayashi	PROPN
taxlaw-12712	42	8	,	,	PUNCT
taxlaw-12712	42	9	a	a	DET
taxlaw-12712	42	10	theory	theory	NOUN
taxlaw-12712	42	11	of	of	ADP
taxlaw-12712	42	12	facts	fact	NOUN
taxlaw-12712	42	13	and	and	CCONJ
taxlaw-12712	42	14	circumstances	circumstance	NOUN
taxlaw-12712	42	15	,	,	PUNCT
taxlaw-12712	42	16	69	69	NUM
taxlaw-12712	42	17	ala	ala	NOUN
taxlaw-12712	42	18	.	.	PUNCT
taxlaw-12712	43	1	l.	l.	PROPN
taxlaw-12712	43	2	rev	rev	PROPN
taxlaw-12712	43	3	.	.	PROPN
taxlaw-12712	43	4	289	289	NUM
taxlaw-12712	43	5	,	,	PUNCT
taxlaw-12712	43	6	292	292	NUM
taxlaw-12712	43	7	(	(	PUNCT
taxlaw-12712	43	8	2017	2017	NUM
taxlaw-12712	43	9	)	)	PUNCT
taxlaw-12712	43	10	(	(	PUNCT
taxlaw-12712	43	11	taking	take	VERB
taxlaw-12712	43	12	a	a	DET
taxlaw-12712	43	13	game	game	NOUN
taxlaw-12712	43	14	-	-	PUNCT
taxlaw-12712	43	15	theoretic	theoretic	NOUN
taxlaw-12712	43	16	approach	approach	NOUN
taxlaw-12712	43	17	to	to	ADP
taxlaw-12712	43	18	rules	rule	NOUN
taxlaw-12712	43	19	and	and	CCONJ
taxlaw-12712	43	20	standards	standard	NOUN
taxlaw-12712	43	21	where	where	SCONJ
taxlaw-12712	43	22	parties	party	NOUN
taxlaw-12712	43	23	have	have	VERB
taxlaw-12712	43	24	private	private	ADJ
taxlaw-12712	43	25	information	information	NOUN
taxlaw-12712	43	26	)	)	PUNCT
taxlaw-12712	43	27	.	.	PUNCT
taxlaw-12712	44	1	3	3	NUM
taxlaw-12712	44	2	classically	classically	ADV
taxlaw-12712	44	3	,	,	PUNCT
taxlaw-12712	44	4	realization	realization	NOUN
taxlaw-12712	44	5	involves	involve	VERB
taxlaw-12712	44	6	a	a	DET
taxlaw-12712	44	7	“	"	PUNCT
taxlaw-12712	44	8	sale	sale	NOUN
taxlaw-12712	44	9	or	or	CCONJ
taxlaw-12712	44	10	other	other	ADJ
taxlaw-12712	44	11	disposition	disposition	NOUN
taxlaw-12712	44	12	of	of	ADP
taxlaw-12712	44	13	property	property	NOUN
taxlaw-12712	44	14	.	.	PUNCT
taxlaw-12712	44	15	”	"	PUNCT
taxlaw-12712	45	1	see	see	VERB
taxlaw-12712	45	2	i.r.c	i.r.c	NOUN
taxlaw-12712	45	3	.	.	PUNCT
taxlaw-12712	46	1	§	§	PROPN
taxlaw-12712	46	2	1001(a	1001(a	NUM
taxlaw-12712	46	3	)	)	PUNCT
taxlaw-12712	46	4	(	(	PUNCT
taxlaw-12712	46	5	1986	1986	NUM
taxlaw-12712	46	6	)	)	PUNCT
taxlaw-12712	46	7	.	.	PUNCT
taxlaw-12712	47	1	henceforth	henceforth	ADV
taxlaw-12712	47	2	,	,	PUNCT
taxlaw-12712	47	3	all	all	DET
taxlaw-12712	47	4	“	"	PUNCT
taxlaw-12712	47	5	i.r.c	i.r.c	NOUN
taxlaw-12712	47	6	.	.	PUNCT
taxlaw-12712	48	1	§	§	NOUN
taxlaw-12712	48	2	”	"	PUNCT
taxlaw-12712	48	3	references	reference	NOUN
taxlaw-12712	48	4	are	be	AUX
taxlaw-12712	48	5	to	to	ADP
taxlaw-12712	48	6	the	the	DET
taxlaw-12712	48	7	internal	internal	ADJ
taxlaw-12712	48	8	revenue	revenue	NOUN
taxlaw-12712	48	9	code	code	NOUN
taxlaw-12712	48	10	of	of	ADP
taxlaw-12712	48	11	1986	1986	NUM
taxlaw-12712	48	12	,	,	PUNCT
taxlaw-12712	48	13	as	as	SCONJ
taxlaw-12712	48	14	amended	amend	VERB
taxlaw-12712	48	15	(	(	PUNCT
taxlaw-12712	48	16	26	26	NUM
taxlaw-12712	48	17	u.s.c	u.s.c	NOUN
taxlaw-12712	48	18	.	.	PUNCT
taxlaw-12712	48	19	)	)	PUNCT
taxlaw-12712	48	20	,	,	PUNCT
taxlaw-12712	48	21	and	and	CCONJ
taxlaw-12712	48	22	all	all	DET
taxlaw-12712	48	23	“	"	PUNCT
taxlaw-12712	48	24	treas	treas	PROPN
taxlaw-12712	48	25	.	.	PUNCT
taxlaw-12712	49	1	reg	reg	PROPN
taxlaw-12712	49	2	.	.	PUNCT
taxlaw-12712	50	1	§	§	NOUN
taxlaw-12712	50	2	”	"	PUNCT
taxlaw-12712	50	3	references	reference	NOUN
taxlaw-12712	50	4	are	be	AUX
taxlaw-12712	50	5	to	to	ADP
taxlaw-12712	50	6	the	the	DET
taxlaw-12712	50	7	treasury	treasury	PROPN
taxlaw-12712	50	8	regulations	regulation	NOUN
taxlaw-12712	50	9	(	(	PUNCT
taxlaw-12712	50	10	26	26	NUM
taxlaw-12712	50	11	c.f.r	c.f.r	NOUN
taxlaw-12712	50	12	.	.	PUNCT
taxlaw-12712	50	13	)	)	PUNCT
taxlaw-12712	50	14	.	.	PUNCT
taxlaw-12712	51	1	for	for	ADP
taxlaw-12712	51	2	a	a	DET
taxlaw-12712	51	3	discussion	discussion	NOUN
taxlaw-12712	51	4	of	of	ADP
taxlaw-12712	51	5	dispositions	disposition	NOUN
taxlaw-12712	51	6	in	in	ADP
taxlaw-12712	51	7	the	the	DET
taxlaw-12712	51	8	realization	realization	NOUN
taxlaw-12712	51	9	context	context	NOUN
taxlaw-12712	51	10	,	,	PUNCT
taxlaw-12712	51	11	see	see	VERB
taxlaw-12712	51	12	jeffrey	jeffrey	PROPN
taxlaw-12712	51	13	l.	l.	PROPN
taxlaw-12712	51	14	kwall	kwall	PROPN
taxlaw-12712	51	15	,	,	PUNCT
taxlaw-12712	51	16	when	when	SCONJ
taxlaw-12712	51	17	should	should	AUX
taxlaw-12712	51	18	asset	asset	NOUN
taxlaw-12712	51	19	appreciation	appreciation	NOUN
taxlaw-12712	51	20	be	be	AUX
taxlaw-12712	51	21	taxed	tax	VERB
taxlaw-12712	51	22	?	?	PUNCT
taxlaw-12712	51	23	:	:	PUNCT
taxlaw-12712	51	24	the	the	DET
taxlaw-12712	51	25	case	case	NOUN
taxlaw-12712	51	26	for	for	ADP
taxlaw-12712	51	27	a	a	DET
taxlaw-12712	51	28	disposition	disposition	NOUN
taxlaw-12712	51	29	standard	standard	NOUN
taxlaw-12712	51	30	of	of	ADP
taxlaw-12712	51	31	realization	realization	NOUN
taxlaw-12712	51	32	,	,	PUNCT
taxlaw-12712	51	33	86	86	NUM
taxlaw-12712	51	34	ind	ind	NOUN
taxlaw-12712	51	35	.	.	PUNCT
taxlaw-12712	52	1	l.j	l.j	PROPN
taxlaw-12712	52	2	.	.	PROPN
taxlaw-12712	52	3	77	77	NUM
taxlaw-12712	52	4	(	(	PUNCT
taxlaw-12712	52	5	2011	2011	NUM
taxlaw-12712	52	6	)	)	PUNCT
taxlaw-12712	52	7	.	.	PUNCT
taxlaw-12712	53	1	4	4	NUM
taxlaw-12712	53	2	although	although	SCONJ
taxlaw-12712	53	3	transactions	transaction	NOUN
taxlaw-12712	53	4	are	be	AUX
taxlaw-12712	53	5	structured	structure	VERB
taxlaw-12712	53	6	ex	ex	PRON
taxlaw-12712	53	7	ante	ante	NOUN
taxlaw-12712	53	8	,	,	PUNCT
taxlaw-12712	53	9	advisors	advisor	NOUN
taxlaw-12712	53	10	typically	typically	ADV
taxlaw-12712	53	11	give	give	VERB
taxlaw-12712	53	12	legal	legal	ADJ
taxlaw-12712	53	13	advice	advice	NOUN
taxlaw-12712	53	14	based	base	VERB
taxlaw-12712	53	15	on	on	ADP
taxlaw-12712	53	16	probable	probable	ADJ
taxlaw-12712	53	17	outcomes	outcome	NOUN
taxlaw-12712	53	18	in	in	ADP
taxlaw-12712	53	19	litigation	litigation	NOUN
taxlaw-12712	53	20	before	before	ADP
taxlaw-12712	53	21	a	a	DET
taxlaw-12712	53	22	hypothetical	hypothetical	ADJ
taxlaw-12712	53	23	court	court	NOUN
taxlaw-12712	53	24	that	that	PRON
taxlaw-12712	53	25	considers	consider	VERB
taxlaw-12712	53	26	the	the	DET
taxlaw-12712	53	27	relevant	relevant	ADJ
taxlaw-12712	53	28	issues	issue	NOUN
taxlaw-12712	53	29	and	and	CCONJ
taxlaw-12712	53	30	possesses	possess	VERB
taxlaw-12712	53	31	a	a	DET
taxlaw-12712	53	32	comprehensive	comprehensive	ADJ
taxlaw-12712	53	33	set	set	NOUN
taxlaw-12712	53	34	of	of	ADP
taxlaw-12712	53	35	facts	fact	NOUN
taxlaw-12712	53	36	.	.	PUNCT
taxlaw-12712	54	1	see	see	VERB
taxlaw-12712	54	2	linda	linda	PROPN
taxlaw-12712	54	3	galler	galler	PROPN
taxlaw-12712	54	4	,	,	PUNCT
taxlaw-12712	54	5	tax	tax	NOUN
taxlaw-12712	54	6	opinion	opinion	NOUN
taxlaw-12712	54	7	policies	policy	NOUN
taxlaw-12712	54	8	and	and	CCONJ
taxlaw-12712	54	9	practices	practice	NOUN
taxlaw-12712	54	10	,	,	PUNCT
taxlaw-12712	54	11	75	75	NUM
taxlaw-12712	54	12	tax	tax	NOUN
taxlaw-12712	54	13	law	law	NOUN
taxlaw-12712	54	14	.	.	PUNCT
taxlaw-12712	55	1	443	443	NUM
taxlaw-12712	55	2	,	,	PUNCT
taxlaw-12712	55	3	454	454	NUM
taxlaw-12712	55	4	(	(	PUNCT
taxlaw-12712	55	5	2022	2022	NUM
taxlaw-12712	55	6	)	)	PUNCT
taxlaw-12712	56	1	;	;	PUNCT
taxlaw-12712	56	2	see	see	VERB
taxlaw-12712	56	3	also	also	ADV
taxlaw-12712	56	4	infra	infra	VERB
taxlaw-12712	56	5	part	part	NOUN
taxlaw-12712	56	6	iv	iv	NOUN
taxlaw-12712	56	7	.	.	PROPN
taxlaw-12712	56	8	5	5	NUM
taxlaw-12712	56	9	see	see	VERB
taxlaw-12712	56	10	moore	moore	PROPN
taxlaw-12712	56	11	v.	v.	PROPN
taxlaw-12712	56	12	united	united	PROPN
taxlaw-12712	56	13	states	states	PROPN
taxlaw-12712	56	14	,	,	PUNCT
taxlaw-12712	56	15	144	144	NUM
taxlaw-12712	56	16	s.	s.	PROPN
taxlaw-12712	56	17	ct	ct	PROPN
taxlaw-12712	56	18	.	.	PROPN
taxlaw-12712	56	19	1680	1680	NUM
taxlaw-12712	56	20	(	(	PUNCT
taxlaw-12712	56	21	2024	2024	NUM
taxlaw-12712	56	22	)	)	PUNCT
taxlaw-12712	56	23	.	.	PUNCT
taxlaw-12712	57	1	in	in	ADP
taxlaw-12712	57	2	moore	moore	PROPN
taxlaw-12712	57	3	,	,	PUNCT
taxlaw-12712	57	4	the	the	DET
taxlaw-12712	57	5	ninth	ninth	ADJ
taxlaw-12712	57	6	circuit	circuit	NOUN
taxlaw-12712	57	7	found	find	VERB
taxlaw-12712	57	8	that	that	SCONJ
taxlaw-12712	57	9	a	a	DET
taxlaw-12712	57	10	constitutional	constitutional	ADJ
taxlaw-12712	57	11	realization	realization	NOUN
taxlaw-12712	57	12	requirement	requirement	NOUN
taxlaw-12712	57	13	did	do	AUX
taxlaw-12712	57	14	not	not	PART
taxlaw-12712	57	15	exist	exist	VERB
taxlaw-12712	57	16	.	.	PUNCT
taxlaw-12712	58	1	see	see	VERB
taxlaw-12712	58	2	moore	moore	PROPN
taxlaw-12712	58	3	v.	v.	PROPN
taxlaw-12712	58	4	united	united	PROPN
taxlaw-12712	58	5	states	states	PROPN
taxlaw-12712	58	6	,	,	PUNCT
taxlaw-12712	58	7	36	36	NUM
taxlaw-12712	58	8	f.4th	f.4th	NOUN
taxlaw-12712	58	9	930	930	NUM
taxlaw-12712	58	10	,	,	PUNCT
taxlaw-12712	58	11	935	935	NUM
taxlaw-12712	58	12	(	(	PUNCT
taxlaw-12712	58	13	9th	9th	ADJ
taxlaw-12712	58	14	cir	cir	NOUN
taxlaw-12712	58	15	.	.	PUNCT
taxlaw-12712	58	16	2022	2022	NUM
taxlaw-12712	58	17	)	)	PUNCT
taxlaw-12712	58	18	(	(	PUNCT
taxlaw-12712	58	19	“	"	PUNCT
taxlaw-12712	58	20	whether	whether	SCONJ
taxlaw-12712	58	21	the	the	DET
taxlaw-12712	58	22	taxpayer	taxpayer	NOUN
taxlaw-12712	58	23	has	have	AUX
taxlaw-12712	58	24	realized	realize	VERB
taxlaw-12712	58	25	income	income	NOUN
taxlaw-12712	58	26	does	do	AUX
taxlaw-12712	58	27	not	not	PART
taxlaw-12712	58	28	determine	determine	VERB
taxlaw-12712	58	29	whether	whether	SCONJ
taxlaw-12712	58	30	a	a	DET
taxlaw-12712	58	31	tax	tax	NOUN
taxlaw-12712	58	32	is	be	AUX
taxlaw-12712	58	33	constitutional	constitutional	ADJ
taxlaw-12712	58	34	.	.	PUNCT
taxlaw-12712	58	35	”	"	PUNCT
taxlaw-12712	58	36	)	)	PUNCT
taxlaw-12712	58	37	.	.	PUNCT
taxlaw-12712	59	1	then	then	ADV
taxlaw-12712	59	2	,	,	PUNCT
taxlaw-12712	59	3	the	the	DET
taxlaw-12712	59	4	supreme	supreme	PROPN
taxlaw-12712	59	5	court	court	PROPN
taxlaw-12712	59	6	held	hold	VERB
taxlaw-12712	59	7	in	in	ADP
taxlaw-12712	59	8	the	the	DET
taxlaw-12712	59	9	government	government	NOUN
taxlaw-12712	59	10	’s	’s	PART
taxlaw-12712	59	11	favor	favor	NOUN
taxlaw-12712	59	12	on	on	ADP
taxlaw-12712	59	13	other	other	ADJ
taxlaw-12712	59	14	grounds	ground	NOUN
taxlaw-12712	59	15	.	.	PUNCT
taxlaw-12712	60	1	see	see	VERB
taxlaw-12712	60	2	moore	moore	PROPN
taxlaw-12712	60	3	,	,	PUNCT
taxlaw-12712	60	4	144	144	NUM
taxlaw-12712	60	5	s.	s.	PROPN
taxlaw-12712	60	6	ct	ct	PROPN
taxlaw-12712	60	7	.	.	PUNCT
taxlaw-12712	61	1	at	at	ADP
taxlaw-12712	61	2	1685	1685	NUM
taxlaw-12712	61	3	.	.	PUNCT
taxlaw-12712	62	1	moore	moore	PROPN
taxlaw-12712	62	2	has	have	AUX
taxlaw-12712	62	3	generated	generate	VERB
taxlaw-12712	62	4	a	a	DET
taxlaw-12712	62	5	large	large	ADJ
taxlaw-12712	62	6	volume	volume	NOUN
taxlaw-12712	62	7	of	of	ADP
taxlaw-12712	62	8	academic	academic	ADJ
taxlaw-12712	62	9	and	and	CCONJ
taxlaw-12712	62	10	practitioner	practitioner	NOUN
taxlaw-12712	62	11	commentary	commentary	NOUN
taxlaw-12712	62	12	.	.	PUNCT
taxlaw-12712	63	1	see	see	VERB
taxlaw-12712	63	2	,	,	PUNCT
taxlaw-12712	63	3	e.g.	e.g.	ADV
taxlaw-12712	63	4	,	,	PUNCT
taxlaw-12712	63	5	hank	hank	PROPN
taxlaw-12712	63	6	adler	adler	PROPN
taxlaw-12712	63	7	&	&	CCONJ
taxlaw-12712	63	8	madison	madison	PROPN
taxlaw-12712	63	9	s.	s.	PROPN
taxlaw-12712	63	10	spach	spach	PROPN
taxlaw-12712	63	11	,	,	PUNCT
taxlaw-12712	63	12	jr	jr	PROPN
taxlaw-12712	63	13	.	.	PROPN
taxlaw-12712	63	14	,	,	PUNCT
taxlaw-12712	63	15	more	more	ADJ
taxlaw-12712	63	16	on	on	ADP
taxlaw-12712	63	17	moore	moore	PROPN
taxlaw-12712	63	18	,	,	PUNCT
taxlaw-12712	63	19	180	180	NUM
taxlaw-12712	63	20	tax	tax	NOUN
taxlaw-12712	63	21	notes	note	NOUN
taxlaw-12712	63	22	fed	feed	VERB
taxlaw-12712	63	23	.	.	PUNCT
taxlaw-12712	64	1	2079	2079	NUM
taxlaw-12712	64	2	(	(	PUNCT
taxlaw-12712	64	3	sept	sept	PROPN
taxlaw-12712	64	4	.	.	PROPN
taxlaw-12712	64	5	18	18	NUM
taxlaw-12712	64	6	,	,	PUNCT
taxlaw-12712	64	7	2023	2023	NUM
taxlaw-12712	64	8	)	)	PUNCT
taxlaw-12712	64	9	;	;	PUNCT
taxlaw-12712	64	10	john	john	PROPN
taxlaw-12712	64	11	r.	r.	PROPN
taxlaw-12712	64	12	brooks	brooks	PROPN
taxlaw-12712	64	13	&	&	CCONJ
taxlaw-12712	64	14	david	david	PROPN
taxlaw-12712	64	15	gamage	gamage	PROPN
taxlaw-12712	64	16	,	,	PUNCT
taxlaw-12712	64	17	moore	moore	PROPN
taxlaw-12712	64	18	v.	v.	PROPN
taxlaw-12712	64	19	united	united	PROPN
taxlaw-12712	64	20	states	states	PROPN
taxlaw-12712	64	21	and	and	CCONJ
taxlaw-12712	64	22	the	the	DET
taxlaw-12712	64	23	original	original	ADJ
taxlaw-12712	64	24	meaning	meaning	NOUN
taxlaw-12712	64	25	of	of	ADP
taxlaw-12712	64	26	income	income	NOUN
taxlaw-12712	64	27	(	(	PUNCT
taxlaw-12712	64	28	fordham	fordham	PROPN
taxlaw-12712	64	29	l.	l.	PROPN
taxlaw-12712	64	30	legal	legal	PROPN
taxlaw-12712	64	31	.	.	PUNCT
taxlaw-12712	65	1	stud	stud	PROPN
taxlaw-12712	65	2	.	.	PUNCT
taxlaw-12712	66	1	res	re	NOUN
taxlaw-12712	66	2	.	.	PUNCT
taxlaw-12712	67	1	paper	paper	NOUN
taxlaw-12712	67	2	no	no	NOUN
taxlaw-12712	67	3	.	.	PROPN
taxlaw-12712	67	4	4491855	4491855	NUM
taxlaw-12712	67	5	,	,	PUNCT
taxlaw-12712	67	6	2023	2023	NUM
taxlaw-12712	67	7	)	)	PUNCT
taxlaw-12712	67	8	;	;	PUNCT
taxlaw-12712	67	9	lee	lee	PROPN
taxlaw-12712	67	10	a.	a.	PROPN
taxlaw-12712	67	11	sheppard	sheppard	PROPN
taxlaw-12712	67	12	,	,	PUNCT
taxlaw-12712	67	13	supreme	supreme	PROPN
taxlaw-12712	67	14	court	court	PROPN
taxlaw-12712	67	15	urged	urge	VERB
taxlaw-12712	67	16	to	to	PART
taxlaw-12712	67	17	rule	rule	VERB
taxlaw-12712	67	18	on	on	ADP
taxlaw-12712	67	19	tcja	tcja	ADJ
taxlaw-12712	67	20	transition	transition	NOUN
taxlaw-12712	67	21	tax	tax	NOUN
taxlaw-12712	67	22	,	,	PUNCT
taxlaw-12712	67	23	179	179	NUM
taxlaw-12712	67	24	tax	tax	NOUN
taxlaw-12712	67	25	notes	note	NOUN
taxlaw-12712	67	26	fed	feed	VERB
taxlaw-12712	67	27	.	.	PUNCT
taxlaw-12712	68	1	2113	2113	NUM
taxlaw-12712	68	2	(	(	PUNCT
taxlaw-12712	68	3	june	june	PROPN
taxlaw-12712	68	4	26	26	NUM
taxlaw-12712	68	5	,	,	PUNCT
taxlaw-12712	68	6	2023	2023	NUM
taxlaw-12712	68	7	)	)	PUNCT
taxlaw-12712	68	8	.	.	PUNCT
taxlaw-12712	69	1	in	in	ADP
taxlaw-12712	69	2	addition	addition	NOUN
taxlaw-12712	69	3	,	,	PUNCT
taxlaw-12712	69	4	moore	moore	PROPN
taxlaw-12712	69	5	has	have	AUX
taxlaw-12712	69	6	received	receive	VERB
taxlaw-12712	69	7	extensive	extensive	ADJ
taxlaw-12712	69	8	coverage	coverage	NOUN
taxlaw-12712	69	9	in	in	ADP
taxlaw-12712	69	10	the	the	DET
taxlaw-12712	69	11	popular	popular	ADJ
taxlaw-12712	69	12	press	press	NOUN
taxlaw-12712	69	13	.	.	PUNCT
taxlaw-12712	70	1	see	see	VERB
taxlaw-12712	70	2	,	,	PUNCT
taxlaw-12712	70	3	e.g.	e.g.	ADV
taxlaw-12712	70	4	,	,	PUNCT
taxlaw-12712	70	5	ian	ian	ADJ
taxlaw-12712	70	6	millhiser	millhiser	NOUN
taxlaw-12712	70	7	,	,	PUNCT
taxlaw-12712	70	8	billionaires	billionaire	NOUN
taxlaw-12712	70	9	had	have	VERB
taxlaw-12712	70	10	a	a	DET
taxlaw-12712	70	11	surprisingly	surprisingly	ADV
taxlaw-12712	70	12	bad	bad	ADJ
taxlaw-12712	70	13	day	day	NOUN
taxlaw-12712	70	14	in	in	ADP
taxlaw-12712	70	15	the	the	DET
taxlaw-12712	70	16	supreme	supreme	PROPN
taxlaw-12712	70	17	court	court	PROPN
taxlaw-12712	70	18	today	today	NOUN
taxlaw-12712	70	19	(	(	PUNCT
taxlaw-12712	70	20	dec	dec	PROPN
taxlaw-12712	70	21	.	.	PROPN
taxlaw-12712	70	22	5	5	NUM
taxlaw-12712	70	23	,	,	PUNCT
taxlaw-12712	70	24	2023	2023	NUM
taxlaw-12712	70	25	)	)	PUNCT
taxlaw-12712	70	26	,	,	PUNCT
taxlaw-12712	70	27	vox	vox	PROPN
taxlaw-12712	70	28	,	,	PUNCT
taxlaw-12712	70	29	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	PROPN
taxlaw-12712	70	30	4	4	NUM
taxlaw-12712	70	31	columbia	columbia	PROPN
taxlaw-12712	70	32	journal	journal	PROPN
taxlaw-12712	70	33	of	of	ADP
taxlaw-12712	70	34	tax	tax	NOUN
taxlaw-12712	70	35	law	law	NOUN
taxlaw-12712	71	1	[	[	X
taxlaw-12712	71	2	vol	vol	NOUN
taxlaw-12712	71	3	.	.	PUNCT
taxlaw-12712	72	1	16:1	16:1	NUM
taxlaw-12712	72	2	revenue	revenue	PROPN
taxlaw-12712	72	3	code	code	NOUN
taxlaw-12712	72	4	(	(	PUNCT
taxlaw-12712	72	5	code	code	NOUN
taxlaw-12712	72	6	)	)	PUNCT
taxlaw-12712	72	7	and	and	CCONJ
taxlaw-12712	72	8	treasury	treasury	PROPN
taxlaw-12712	72	9	regulations	regulation	NOUN
taxlaw-12712	72	10	(	(	PUNCT
taxlaw-12712	72	11	regulations	regulation	NOUN
taxlaw-12712	72	12	)	)	PUNCT
taxlaw-12712	72	13	embed	embed	VERB
taxlaw-12712	72	14	realization	realization	NOUN
taxlaw-12712	72	15	as	as	ADP
taxlaw-12712	72	16	a	a	DET
taxlaw-12712	72	17	background	background	NOUN
taxlaw-12712	72	18	principle,6	principle,6	NOUN
taxlaw-12712	72	19	a	a	DET
taxlaw-12712	72	20	constitutional	constitutional	ADJ
taxlaw-12712	72	21	standard	standard	NOUN
taxlaw-12712	72	22	for	for	ADP
taxlaw-12712	72	23	realization	realization	NOUN
taxlaw-12712	72	24	would	would	AUX
taxlaw-12712	72	25	operate	operate	VERB
taxlaw-12712	72	26	as	as	ADP
taxlaw-12712	72	27	a	a	DET
taxlaw-12712	72	28	taxpayer	taxpayer	NOUN
taxlaw-12712	72	29	-	-	PUNCT
taxlaw-12712	72	30	initiated	initiate	VERB
taxlaw-12712	72	31	antiabuse	antiabuse	NOUN
taxlaw-12712	72	32	doctrine	doctrine	NOUN
taxlaw-12712	72	33	—	—	PUNCT
taxlaw-12712	72	34	a	a	DET
taxlaw-12712	72	35	novel	novel	ADJ
taxlaw-12712	72	36	constitutional	constitutional	ADJ
taxlaw-12712	72	37	device	device	NOUN
taxlaw-12712	72	38	that	that	PRON
taxlaw-12712	72	39	taxpayers	taxpayer	NOUN
taxlaw-12712	72	40	could	could	AUX
taxlaw-12712	72	41	deploy	deploy	VERB
taxlaw-12712	72	42	selectively	selectively	ADV
taxlaw-12712	72	43	to	to	PART
taxlaw-12712	72	44	erode	erode	VERB
taxlaw-12712	72	45	the	the	DET
taxlaw-12712	72	46	fundamental	fundamental	ADJ
taxlaw-12712	72	47	structure	structure	NOUN
taxlaw-12712	72	48	of	of	ADP
taxlaw-12712	72	49	the	the	DET
taxlaw-12712	72	50	current	current	ADJ
taxlaw-12712	72	51	code	code	NOUN
taxlaw-12712	72	52	and	and	CCONJ
taxlaw-12712	72	53	regulations	regulation	NOUN
taxlaw-12712	72	54	.	.	PUNCT
taxlaw-12712	73	1	this	this	DET
taxlaw-12712	73	2	new	new	ADJ
taxlaw-12712	73	3	device	device	NOUN
taxlaw-12712	73	4	has	have	AUX
taxlaw-12712	73	5	adverse	adverse	ADJ
taxlaw-12712	73	6	—	—	PUNCT
taxlaw-12712	73	7	and	and	CCONJ
taxlaw-12712	73	8	underappreciated	underappreciated	ADJ
taxlaw-12712	73	9	—	—	PUNCT
taxlaw-12712	73	10	consequences	consequence	NOUN
taxlaw-12712	73	11	for	for	ADP
taxlaw-12712	73	12	the	the	DET
taxlaw-12712	73	13	structure	structure	NOUN
taxlaw-12712	73	14	and	and	CCONJ
taxlaw-12712	73	15	complexity	complexity	NOUN
taxlaw-12712	73	16	of	of	ADP
taxlaw-12712	73	17	tax	tax	NOUN
taxlaw-12712	73	18	law	law	NOUN
taxlaw-12712	73	19	going	go	VERB
taxlaw-12712	73	20	forward.7	forward.7	NUM
taxlaw-12712	73	21	from	from	ADP
taxlaw-12712	73	22	an	an	DET
taxlaw-12712	73	23	economic	economic	ADJ
taxlaw-12712	73	24	perspective	perspective	NOUN
taxlaw-12712	73	25	,	,	PUNCT
taxlaw-12712	73	26	rules	rule	NOUN
taxlaw-12712	73	27	and	and	CCONJ
taxlaw-12712	73	28	standards	standard	NOUN
taxlaw-12712	73	29	differ	differ	VERB
taxlaw-12712	73	30	in	in	ADP
taxlaw-12712	73	31	how	how	SCONJ
taxlaw-12712	73	32	precisely	precisely	ADV
taxlaw-12712	73	33	their	their	PRON
taxlaw-12712	73	34	legal	legal	ADJ
taxlaw-12712	73	35	content	content	NOUN
taxlaw-12712	73	36	is	be	AUX
taxlaw-12712	73	37	specified	specify	VERB
taxlaw-12712	73	38	before	before	SCONJ
taxlaw-12712	73	39	the	the	DET
taxlaw-12712	73	40	objects	object	NOUN
taxlaw-12712	73	41	of	of	ADP
taxlaw-12712	73	42	this	this	DET
taxlaw-12712	73	43	content	content	NOUN
taxlaw-12712	73	44	take	take	VERB
taxlaw-12712	73	45	action.8	action.8	NOUN
taxlaw-12712	73	46	rules	rule	NOUN
taxlaw-12712	73	47	,	,	PUNCT
taxlaw-12712	73	48	such	such	ADJ
taxlaw-12712	73	49	as	as	ADP
taxlaw-12712	73	50	numeric	numeric	ADJ
taxlaw-12712	73	51	speed	speed	NOUN
taxlaw-12712	73	52	limits	limit	NOUN
taxlaw-12712	73	53	,	,	PUNCT
taxlaw-12712	73	54	provide	provide	VERB
taxlaw-12712	73	55	greater	great	ADJ
taxlaw-12712	73	56	specificity	specificity	NOUN
taxlaw-12712	73	57	ex	ex	X
taxlaw-12712	73	58	ante	ante	NOUN
taxlaw-12712	73	59	.	.	PUNCT
taxlaw-12712	74	1	by	by	ADP
taxlaw-12712	74	2	contrast	contrast	NOUN
taxlaw-12712	74	3	,	,	PUNCT
taxlaw-12712	74	4	standards	standard	NOUN
taxlaw-12712	74	5	,	,	PUNCT
taxlaw-12712	74	6	such	such	ADJ
taxlaw-12712	74	7	as	as	ADP
taxlaw-12712	74	8	laws	law	NOUN
taxlaw-12712	74	9	prohibiting	prohibit	VERB
taxlaw-12712	74	10	reckless	reckless	ADJ
taxlaw-12712	74	11	driving	driving	NOUN
taxlaw-12712	74	12	,	,	PUNCT
taxlaw-12712	74	13	acquire	acquire	VERB
taxlaw-12712	74	14	their	their	PRON
taxlaw-12712	74	15	principal	principal	ADJ
taxlaw-12712	74	16	content	content	NOUN
taxlaw-12712	74	17	ex	ex	PRON
taxlaw-12712	74	18	post.9	post.9	VERB
taxlaw-12712	74	19	identical	identical	ADJ
taxlaw-12712	74	20	legal	legal	ADJ
taxlaw-12712	74	21	content	content	NOUN
taxlaw-12712	74	22	may	may	AUX
taxlaw-12712	74	23	be	be	AUX
taxlaw-12712	74	24	expressed	express	VERB
taxlaw-12712	74	25	through	through	ADP
taxlaw-12712	74	26	rules	rule	NOUN
taxlaw-12712	74	27	or	or	CCONJ
taxlaw-12712	74	28	standards.10	standards.10	VERB
taxlaw-12712	74	29	either	either	CCONJ
taxlaw-12712	74	30	design	design	NOUN
taxlaw-12712	74	31	strategy	strategy	NOUN
taxlaw-12712	74	32	may	may	AUX
taxlaw-12712	74	33	prohibit	prohibit	VERB
taxlaw-12712	74	34	speeding	speeding	NOUN
taxlaw-12712	74	35	,	,	PUNCT
taxlaw-12712	74	36	but	but	CCONJ
taxlaw-12712	74	37	rules	rule	NOUN
taxlaw-12712	74	38	contain	contain	VERB
taxlaw-12712	74	39	specific	specific	ADJ
taxlaw-12712	74	40	up	up	ADJ
taxlaw-12712	74	41	-	-	PUNCT
taxlaw-12712	74	42	front	front	NOUN
taxlaw-12712	74	43	content	content	NOUN
taxlaw-12712	74	44	,	,	PUNCT
taxlaw-12712	74	45	while	while	SCONJ
taxlaw-12712	74	46	the	the	DET
taxlaw-12712	74	47	precise	precise	ADJ
taxlaw-12712	74	48	parameters	parameter	NOUN
taxlaw-12712	74	49	of	of	ADP
taxlaw-12712	74	50	standards	standard	NOUN
taxlaw-12712	74	51	emerge	emerge	VERB
taxlaw-12712	74	52	through	through	ADP
taxlaw-12712	74	53	enforcement	enforcement	NOUN
taxlaw-12712	74	54	.	.	PUNCT
taxlaw-12712	75	1	in	in	ADP
taxlaw-12712	75	2	the	the	DET
taxlaw-12712	75	3	tax	tax	NOUN
taxlaw-12712	75	4	context	context	NOUN
taxlaw-12712	75	5	,	,	PUNCT
taxlaw-12712	75	6	many	many	ADJ
taxlaw-12712	75	7	day	day	NOUN
taxlaw-12712	75	8	-	-	PUNCT
taxlaw-12712	75	9	to	to	ADP
taxlaw-12712	75	10	-	-	PUNCT
taxlaw-12712	75	11	day	day	NOUN
taxlaw-12712	75	12	questions	question	NOUN
taxlaw-12712	75	13	of	of	ADP
taxlaw-12712	75	14	realization	realization	NOUN
taxlaw-12712	75	15	are	be	AUX
taxlaw-12712	75	16	uncontroversial	uncontroversial	ADJ
taxlaw-12712	75	17	,	,	PUNCT
taxlaw-12712	75	18	making	make	VERB
taxlaw-12712	75	19	many	many	ADJ
taxlaw-12712	75	20	ex	ex	PRON
taxlaw-12712	75	21	ante	ante	NOUN
taxlaw-12712	75	22	determinations	determination	NOUN
taxlaw-12712	75	23	relatively	relatively	ADV
taxlaw-12712	75	24	straightforward.11	straightforward.11	VERB
taxlaw-12712	75	25	just	just	ADV
taxlaw-12712	75	26	beyond	beyond	ADP
taxlaw-12712	75	27	the	the	DET
taxlaw-12712	75	28	https://www.vox.com/scotus/2023/12/5/23989306/supreme-court-wealth-tax-billionaires-mooreunited-states-elizabeth-warren	https://www.vox.com/scotus/2023/12/5/23989306/supreme-court-wealth-tax-billionaires-mooreunited-states-elizabeth-warren	NOUN
taxlaw-12712	76	1	[	[	X
taxlaw-12712	76	2	https://perma.cc/k9hn-cu8r	https://perma.cc/k9hn-cu8r	X
taxlaw-12712	76	3	]	]	X
taxlaw-12712	76	4	;	;	PUNCT
taxlaw-12712	76	5	alan	alan	PROPN
taxlaw-12712	76	6	rappeport	rappeport	PROPN
taxlaw-12712	76	7	,	,	PUNCT
taxlaw-12712	76	8	how	how	SCONJ
taxlaw-12712	76	9	a	a	DET
taxlaw-12712	76	10	legal	legal	ADJ
taxlaw-12712	76	11	fight	fight	NOUN
taxlaw-12712	76	12	over	over	ADP
taxlaw-12712	76	13	a	a	DET
taxlaw-12712	76	14	$	$	SYM
taxlaw-12712	76	15	15,000	15,000	NUM
taxlaw-12712	76	16	tax	tax	NOUN
taxlaw-12712	76	17	bill	bill	NOUN
taxlaw-12712	76	18	could	could	AUX
taxlaw-12712	76	19	upend	upend	VERB
taxlaw-12712	76	20	the	the	DET
taxlaw-12712	76	21	u.s	u.s	PROPN
taxlaw-12712	76	22	.	.	PROPN
taxlaw-12712	76	23	tax	tax	PROPN
taxlaw-12712	76	24	code	code	PROPN
taxlaw-12712	76	25	(	(	PUNCT
taxlaw-12712	76	26	dec	dec	PROPN
taxlaw-12712	76	27	.	.	PROPN
taxlaw-12712	76	28	5	5	NUM
taxlaw-12712	76	29	,	,	PUNCT
taxlaw-12712	76	30	2023	2023	NUM
taxlaw-12712	76	31	)	)	PUNCT
taxlaw-12712	76	32	,	,	PUNCT
taxlaw-12712	76	33	n.y	n.y	PROPN
taxlaw-12712	76	34	.	.	PROPN
taxlaw-12712	76	35	times	times	PROPN
taxlaw-12712	76	36	,	,	PUNCT
taxlaw-12712	76	37	https://www.nytimes.com/2023/12/05/us/politics/supreme-court-corporate-taxes-explainer.html	https://www.nytimes.com/2023/12/05/us/politics/supreme-court-corporate-taxes-explainer.html	PROPN
taxlaw-12712	76	38	[	[	X
taxlaw-12712	76	39	https://perma.cc/s3hm-lxfe	https://perma.cc/s3hm-lxfe	PROPN
taxlaw-12712	76	40	]	]	X
taxlaw-12712	76	41	;	;	PUNCT
taxlaw-12712	76	42	richard	richard	PROPN
taxlaw-12712	76	43	rubin	rubin	PROPN
taxlaw-12712	76	44	&	&	CCONJ
taxlaw-12712	76	45	jess	jess	PROPN
taxlaw-12712	76	46	bravin	bravin	PROPN
taxlaw-12712	76	47	,	,	PUNCT
taxlaw-12712	76	48	one	one	NUM
taxlaw-12712	76	49	supreme	supreme	PROPN
taxlaw-12712	76	50	court	court	NOUN
taxlaw-12712	76	51	case	case	NOUN
taxlaw-12712	76	52	could	could	AUX
taxlaw-12712	76	53	mess	mess	VERB
taxlaw-12712	76	54	up	up	ADP
taxlaw-12712	76	55	chunks	chunk	NOUN
taxlaw-12712	76	56	of	of	ADP
taxlaw-12712	76	57	the	the	DET
taxlaw-12712	76	58	tax	tax	NOUN
taxlaw-12712	76	59	code	code	NOUN
taxlaw-12712	76	60	(	(	PUNCT
taxlaw-12712	76	61	dec	dec	PROPN
taxlaw-12712	76	62	.	.	PROPN
taxlaw-12712	76	63	3	3	NUM
taxlaw-12712	76	64	,	,	PUNCT
taxlaw-12712	76	65	2023	2023	NUM
taxlaw-12712	76	66	)	)	PUNCT
taxlaw-12712	76	67	,	,	PUNCT
taxlaw-12712	76	68	wall	wall	PROPN
taxlaw-12712	76	69	st	st	PROPN
taxlaw-12712	76	70	.	.	PROPN
taxlaw-12712	76	71	j.	j.	PROPN
taxlaw-12712	76	72	,	,	PUNCT
taxlaw-12712	76	73	https://www.wsj.com/usnews/law/one-supreme-court-case-could-mess-up-chunks-of-the-tax-code-680a9ba6	https://www.wsj.com/usnews/law/one-supreme-court-case-could-mess-up-chunks-of-the-tax-code-680a9ba6	PROPN
taxlaw-12712	76	74	[	[	X
taxlaw-12712	76	75	https://perma.cc/9xy9-36z4	https://perma.cc/9xy9-36z4	X
taxlaw-12712	76	76	]	]	X
taxlaw-12712	76	77	;	;	PUNCT
taxlaw-12712	76	78	mark	mark	PROPN
taxlaw-12712	76	79	joseph	joseph	PROPN
taxlaw-12712	76	80	stern	stern	PROPN
taxlaw-12712	76	81	,	,	PUNCT
taxlaw-12712	76	82	sam	sam	PROPN
taxlaw-12712	76	83	alito	alito	PROPN
taxlaw-12712	76	84	’s	’s	PART
taxlaw-12712	76	85	lonely	lonely	ADJ
taxlaw-12712	76	86	fight	fight	NOUN
taxlaw-12712	76	87	to	to	PART
taxlaw-12712	76	88	defend	defend	VERB
taxlaw-12712	76	89	his	his	PRON
taxlaw-12712	76	90	friend	friend	NOUN
taxlaw-12712	76	91	’s	’s	PART
taxlaw-12712	76	92	harebrained	harebrained	ADJ
taxlaw-12712	76	93	anti	anti	ADJ
taxlaw-12712	76	94	-	-	ADJ
taxlaw-12712	76	95	tax	tax	ADJ
taxlaw-12712	76	96	scheme	scheme	NOUN
taxlaw-12712	76	97	(	(	PUNCT
taxlaw-12712	76	98	dec	dec	PROPN
taxlaw-12712	76	99	.	.	PROPN
taxlaw-12712	76	100	5	5	NUM
taxlaw-12712	76	101	,	,	PUNCT
taxlaw-12712	76	102	2023	2023	NUM
taxlaw-12712	76	103	)	)	PUNCT
taxlaw-12712	76	104	,	,	PUNCT
taxlaw-12712	76	105	slate	slate	NOUN
taxlaw-12712	76	106	,	,	PUNCT
taxlaw-12712	76	107	https://slate.com/news-andpolitics/2023/12/sam-alito-moore-arguments-tax-scheme.html	https://slate.com/news-andpolitics/2023/12/sam-alito-moore-arguments-tax-scheme.html	NOUN
taxlaw-12712	77	1	[	[	X
taxlaw-12712	77	2	https://perma.cc/y3lb-abf7	https://perma.cc/y3lb-abf7	X
taxlaw-12712	77	3	]	]	X
taxlaw-12712	77	4	.	.	PUNCT
taxlaw-12712	78	1	6	6	NUM
taxlaw-12712	78	2	this	this	DET
taxlaw-12712	78	3	statement	statement	NOUN
taxlaw-12712	78	4	is	be	AUX
taxlaw-12712	78	5	not	not	PART
taxlaw-12712	78	6	controversial	controversial	ADJ
taxlaw-12712	78	7	as	as	ADP
taxlaw-12712	78	8	a	a	DET
taxlaw-12712	78	9	positive	positive	ADJ
taxlaw-12712	78	10	matter	matter	NOUN
taxlaw-12712	78	11	.	.	PUNCT
taxlaw-12712	79	1	see	see	VERB
taxlaw-12712	79	2	boris	boris	PROPN
taxlaw-12712	79	3	i.	i.	PROPN
taxlaw-12712	79	4	bittker	bittker	PROPN
taxlaw-12712	79	5	et	et	PROPN
taxlaw-12712	79	6	al	al	PROPN
taxlaw-12712	79	7	.	.	PROPN
taxlaw-12712	79	8	,	,	PUNCT
taxlaw-12712	79	9	bittker	bittker	PROPN
taxlaw-12712	79	10	,	,	PUNCT
taxlaw-12712	79	11	mcmahon	mcmahon	PROPN
taxlaw-12712	79	12	,	,	PUNCT
taxlaw-12712	79	13	&	&	CCONJ
taxlaw-12712	79	14	zelenak	zelenak	PROPN
taxlaw-12712	79	15	:	:	PUNCT
taxlaw-12712	79	16	federal	federal	ADJ
taxlaw-12712	79	17	income	income	NOUN
taxlaw-12712	79	18	taxation	taxation	NOUN
taxlaw-12712	79	19	of	of	ADP
taxlaw-12712	79	20	individuals	individual	NOUN
taxlaw-12712	79	21	§	§	PROPN
taxlaw-12712	79	22	3.2	3.2	NUM
taxlaw-12712	79	23	,	,	PUNCT
taxlaw-12712	79	24	westlaw	westlaw	NOUN
taxlaw-12712	79	25	(	(	PUNCT
taxlaw-12712	79	26	database	database	NOUN
taxlaw-12712	79	27	updated	update	VERB
taxlaw-12712	79	28	apr	apr	PROPN
taxlaw-12712	79	29	.	.	PROPN
taxlaw-12712	79	30	2024	2024	NUM
taxlaw-12712	79	31	)	)	PUNCT
taxlaw-12712	79	32	(	(	PUNCT
taxlaw-12712	79	33	“	"	PUNCT
taxlaw-12712	79	34	[	[	X
taxlaw-12712	79	35	r]ealization	r]ealization	NOUN
taxlaw-12712	79	36	is	be	AUX
taxlaw-12712	79	37	nevertheless	nevertheless	ADV
taxlaw-12712	79	38	so	so	ADV
taxlaw-12712	79	39	basic	basic	ADJ
taxlaw-12712	79	40	to	to	ADP
taxlaw-12712	79	41	the	the	DET
taxlaw-12712	79	42	taxing	tax	VERB
taxlaw-12712	79	43	structure	structure	NOUN
taxlaw-12712	79	44	of	of	ADP
taxlaw-12712	79	45	existing	exist	VERB
taxlaw-12712	79	46	law	law	NOUN
taxlaw-12712	79	47	that	that	PRON
taxlaw-12712	79	48	the	the	DET
taxlaw-12712	79	49	general	general	ADJ
taxlaw-12712	79	50	principle	principle	NOUN
taxlaw-12712	79	51	is	be	AUX
taxlaw-12712	79	52	simply	simply	ADV
taxlaw-12712	79	53	not	not	PART
taxlaw-12712	79	54	challenged	challenge	VERB
taxlaw-12712	79	55	.	.	PUNCT
taxlaw-12712	79	56	”	"	PUNCT
taxlaw-12712	79	57	)	)	PUNCT
taxlaw-12712	79	58	.	.	PUNCT
taxlaw-12712	80	1	as	as	ADP
taxlaw-12712	80	2	a	a	DET
taxlaw-12712	80	3	normative	normative	ADJ
taxlaw-12712	80	4	matter	matter	NOUN
taxlaw-12712	80	5	,	,	PUNCT
taxlaw-12712	80	6	the	the	DET
taxlaw-12712	80	7	code	code	NOUN
taxlaw-12712	80	8	and	and	CCONJ
taxlaw-12712	80	9	regulations	regulation	NOUN
taxlaw-12712	80	10	’	’	PART
taxlaw-12712	80	11	reliance	reliance	NOUN
taxlaw-12712	80	12	on	on	ADP
taxlaw-12712	80	13	realization	realization	NOUN
taxlaw-12712	80	14	has	have	AUX
taxlaw-12712	80	15	provoked	provoke	VERB
taxlaw-12712	80	16	a	a	DET
taxlaw-12712	80	17	large	large	ADJ
taxlaw-12712	80	18	(	(	PUNCT
taxlaw-12712	80	19	and	and	CCONJ
taxlaw-12712	80	20	largely	largely	ADV
taxlaw-12712	80	21	critical	critical	ADJ
taxlaw-12712	80	22	)	)	PUNCT
taxlaw-12712	80	23	academic	academic	ADJ
taxlaw-12712	80	24	literature	literature	NOUN
taxlaw-12712	80	25	.	.	PUNCT
taxlaw-12712	81	1	see	see	VERB
taxlaw-12712	81	2	,	,	PUNCT
taxlaw-12712	81	3	e.g.	e.g.	ADV
taxlaw-12712	81	4	,	,	PUNCT
taxlaw-12712	81	5	zachary	zachary	PROPN
taxlaw-12712	81	6	liscow	liscow	PROPN
taxlaw-12712	81	7	&	&	CCONJ
taxlaw-12712	81	8	edward	edward	PROPN
taxlaw-12712	81	9	fox	fox	PROPN
taxlaw-12712	81	10	,	,	PUNCT
taxlaw-12712	81	11	the	the	DET
taxlaw-12712	81	12	psychology	psychology	NOUN
taxlaw-12712	81	13	of	of	ADP
taxlaw-12712	81	14	taxing	tax	VERB
taxlaw-12712	81	15	capital	capital	NOUN
taxlaw-12712	81	16	income	income	NOUN
taxlaw-12712	81	17	:	:	PUNCT
taxlaw-12712	81	18	evidence	evidence	NOUN
taxlaw-12712	81	19	from	from	ADP
taxlaw-12712	81	20	a	a	DET
taxlaw-12712	81	21	survey	survey	NOUN
taxlaw-12712	81	22	experiment	experiment	NOUN
taxlaw-12712	81	23	on	on	ADP
taxlaw-12712	81	24	the	the	DET
taxlaw-12712	81	25	realization	realization	NOUN
taxlaw-12712	81	26	rule	rule	NOUN
taxlaw-12712	81	27	,	,	PUNCT
taxlaw-12712	81	28	213	213	NUM
taxlaw-12712	81	29	j.	j.	PROPN
taxlaw-12712	81	30	pub	pub	PROPN
taxlaw-12712	81	31	.	.	PUNCT
taxlaw-12712	82	1	econ	econ	PROPN
taxlaw-12712	82	2	.	.	PUNCT
taxlaw-12712	83	1	104714	104714	NUM
taxlaw-12712	83	2	(	(	PUNCT
taxlaw-12712	83	3	2022	2022	NUM
taxlaw-12712	83	4	)	)	PUNCT
taxlaw-12712	84	1	(	(	PUNCT
taxlaw-12712	84	2	exploring	explore	VERB
taxlaw-12712	84	3	public	public	ADJ
taxlaw-12712	84	4	perceptions	perception	NOUN
taxlaw-12712	84	5	of	of	ADP
taxlaw-12712	84	6	the	the	DET
taxlaw-12712	84	7	realization	realization	NOUN
taxlaw-12712	84	8	requirement	requirement	NOUN
taxlaw-12712	84	9	)	)	PUNCT
taxlaw-12712	84	10	;	;	PUNCT
taxlaw-12712	85	1	david	david	PROPN
taxlaw-12712	85	2	m.	m.	PROPN
taxlaw-12712	85	3	schizer	schizer	PROPN
taxlaw-12712	85	4	,	,	PUNCT
taxlaw-12712	85	5	realization	realization	NOUN
taxlaw-12712	85	6	as	as	ADP
taxlaw-12712	85	7	subsidy	subsidy	NOUN
taxlaw-12712	85	8	,	,	PUNCT
taxlaw-12712	85	9	73	73	NUM
taxlaw-12712	85	10	n.y.u	n.y.u	NOUN
taxlaw-12712	85	11	.	.	PUNCT
taxlaw-12712	86	1	l.	l.	PROPN
taxlaw-12712	86	2	rev	rev	PROPN
taxlaw-12712	86	3	.	.	PROPN
taxlaw-12712	86	4	1549	1549	NUM
taxlaw-12712	86	5	,	,	PUNCT
taxlaw-12712	86	6	1552	1552	NUM
taxlaw-12712	86	7	(	(	PUNCT
taxlaw-12712	86	8	1998	1998	NUM
taxlaw-12712	86	9	)	)	PUNCT
taxlaw-12712	86	10	(	(	PUNCT
taxlaw-12712	86	11	noting	note	VERB
taxlaw-12712	86	12	critiques	critique	NOUN
taxlaw-12712	86	13	and	and	CCONJ
taxlaw-12712	86	14	arguing	argue	VERB
taxlaw-12712	86	15	that	that	SCONJ
taxlaw-12712	86	16	statutory	statutory	ADJ
taxlaw-12712	86	17	realization	realization	NOUN
taxlaw-12712	86	18	operates	operate	VERB
taxlaw-12712	86	19	as	as	ADP
taxlaw-12712	86	20	a	a	DET
taxlaw-12712	86	21	subsidy	subsidy	NOUN
taxlaw-12712	86	22	for	for	ADP
taxlaw-12712	86	23	capital	capital	NOUN
taxlaw-12712	86	24	investment	investment	NOUN
taxlaw-12712	86	25	)	)	PUNCT
taxlaw-12712	86	26	.	.	PUNCT
taxlaw-12712	87	1	perhaps	perhaps	ADV
taxlaw-12712	87	2	the	the	DET
taxlaw-12712	87	3	most	most	ADV
taxlaw-12712	87	4	famous	famous	ADJ
taxlaw-12712	87	5	characterization	characterization	NOUN
taxlaw-12712	87	6	of	of	ADP
taxlaw-12712	87	7	realization	realization	NOUN
taxlaw-12712	87	8	is	be	AUX
taxlaw-12712	87	9	as	as	ADP
taxlaw-12712	87	10	the	the	DET
taxlaw-12712	87	11	“	"	PUNCT
taxlaw-12712	87	12	achilles	achille	NOUN
taxlaw-12712	87	13	’	'	PUNCT
taxlaw-12712	87	14	heel	heel	NOUN
taxlaw-12712	87	15	”	"	PUNCT
taxlaw-12712	87	16	of	of	ADP
taxlaw-12712	87	17	the	the	DET
taxlaw-12712	87	18	income	income	NOUN
taxlaw-12712	87	19	tax	tax	NOUN
taxlaw-12712	87	20	system	system	NOUN
taxlaw-12712	87	21	.	.	PUNCT
taxlaw-12712	88	1	william	william	PROPN
taxlaw-12712	88	2	d.	d.	PROPN
taxlaw-12712	88	3	andrews	andrews	PROPN
taxlaw-12712	88	4	,	,	PUNCT
taxlaw-12712	88	5	the	the	DET
taxlaw-12712	88	6	achilles	achille	NOUN
taxlaw-12712	88	7	’	'	PUNCT
taxlaw-12712	88	8	heel	heel	NOUN
taxlaw-12712	88	9	of	of	ADP
taxlaw-12712	88	10	the	the	DET
taxlaw-12712	88	11	comprehensive	comprehensive	ADJ
taxlaw-12712	88	12	income	income	NOUN
taxlaw-12712	88	13	tax	tax	NOUN
taxlaw-12712	88	14	,	,	PUNCT
taxlaw-12712	88	15	in	in	ADP
taxlaw-12712	88	16	new	new	ADJ
taxlaw-12712	88	17	directions	direction	NOUN
taxlaw-12712	88	18	in	in	ADP
taxlaw-12712	88	19	federal	federal	ADJ
taxlaw-12712	88	20	tax	tax	NOUN
taxlaw-12712	88	21	policy	policy	NOUN
taxlaw-12712	88	22	for	for	ADP
taxlaw-12712	88	23	the	the	DET
taxlaw-12712	88	24	1980s	1980s	NUM
taxlaw-12712	88	25	278	278	NUM
taxlaw-12712	88	26	,	,	PUNCT
taxlaw-12712	88	27	280	280	NUM
taxlaw-12712	88	28	(	(	PUNCT
taxlaw-12712	88	29	charles	charles	PROPN
taxlaw-12712	88	30	e.	e.	PROPN
taxlaw-12712	88	31	walker	walker	PROPN
taxlaw-12712	88	32	&	&	CCONJ
taxlaw-12712	88	33	mark	mark	PROPN
taxlaw-12712	88	34	a.	a.	PROPN
taxlaw-12712	88	35	bloomfield	bloomfield	PROPN
taxlaw-12712	88	36	eds	eds	PROPN
taxlaw-12712	88	37	.	.	PROPN
taxlaw-12712	88	38	,	,	PUNCT
taxlaw-12712	88	39	1983	1983	NUM
taxlaw-12712	88	40	)	)	PUNCT
taxlaw-12712	88	41	.	.	PUNCT
taxlaw-12712	89	1	7	7	NUM
taxlaw-12712	89	2	this	this	DET
taxlaw-12712	89	3	article	article	NOUN
taxlaw-12712	89	4	does	do	AUX
taxlaw-12712	89	5	not	not	PART
taxlaw-12712	89	6	consider	consider	VERB
taxlaw-12712	89	7	whether	whether	SCONJ
taxlaw-12712	89	8	current	current	ADJ
taxlaw-12712	89	9	law	law	NOUN
taxlaw-12712	89	10	that	that	PRON
taxlaw-12712	89	11	does	do	AUX
taxlaw-12712	89	12	not	not	PART
taxlaw-12712	89	13	satisfy	satisfy	VERB
taxlaw-12712	89	14	a	a	DET
taxlaw-12712	89	15	constitutional	constitutional	ADJ
taxlaw-12712	89	16	realization	realization	NOUN
taxlaw-12712	89	17	requirement	requirement	NOUN
taxlaw-12712	89	18	could	could	AUX
taxlaw-12712	89	19	survive	survive	VERB
taxlaw-12712	89	20	as	as	ADP
taxlaw-12712	89	21	an	an	DET
taxlaw-12712	89	22	excise	excise	NOUN
taxlaw-12712	89	23	tax	tax	NOUN
taxlaw-12712	89	24	not	not	PART
taxlaw-12712	89	25	subject	subject	ADJ
taxlaw-12712	89	26	to	to	ADP
taxlaw-12712	89	27	apportionment	apportionment	NOUN
taxlaw-12712	89	28	.	.	PUNCT
taxlaw-12712	90	1	see	see	VERB
taxlaw-12712	90	2	john	john	PROPN
taxlaw-12712	90	3	r.	r.	PROPN
taxlaw-12712	90	4	brooks	brooks	PROPN
taxlaw-12712	90	5	&	&	CCONJ
taxlaw-12712	90	6	david	david	PROPN
taxlaw-12712	90	7	gamage	gamage	PROPN
taxlaw-12712	90	8	,	,	PUNCT
taxlaw-12712	90	9	taxation	taxation	NOUN
taxlaw-12712	90	10	and	and	CCONJ
taxlaw-12712	90	11	the	the	DET
taxlaw-12712	90	12	constitution	constitution	NOUN
taxlaw-12712	90	13	,	,	PUNCT
taxlaw-12712	90	14	reconsidered	reconsider	VERB
taxlaw-12712	90	15	,	,	PUNCT
taxlaw-12712	90	16	76	76	NUM
taxlaw-12712	90	17	tax	tax	NOUN
taxlaw-12712	90	18	l.	l.	PROPN
taxlaw-12712	90	19	rev	rev	PROPN
taxlaw-12712	90	20	.	.	PROPN
taxlaw-12712	90	21	75	75	NUM
taxlaw-12712	90	22	,	,	PUNCT
taxlaw-12712	90	23	109	109	NUM
taxlaw-12712	90	24	-	-	SYM
taxlaw-12712	90	25	11	11	NUM
taxlaw-12712	90	26	(	(	PUNCT
taxlaw-12712	90	27	2022	2022	NUM
taxlaw-12712	90	28	)	)	PUNCT
taxlaw-12712	90	29	(	(	PUNCT
taxlaw-12712	90	30	describing	describe	VERB
taxlaw-12712	90	31	the	the	DET
taxlaw-12712	90	32	pre	pre	PROPN
taxlaw-12712	90	33	-	-	PROPN
taxlaw-12712	90	34	macomber	macomber	ADJ
taxlaw-12712	90	35	case	case	NOUN
taxlaw-12712	90	36	law	law	NOUN
taxlaw-12712	90	37	addressing	address	VERB
taxlaw-12712	90	38	federal	federal	ADJ
taxlaw-12712	90	39	excise	excise	NOUN
taxlaw-12712	90	40	taxes	taxis	NOUN
taxlaw-12712	90	41	)	)	PUNCT
taxlaw-12712	90	42	.	.	PUNCT
taxlaw-12712	91	1	8	8	NUM
taxlaw-12712	91	2	see	see	VERB
taxlaw-12712	91	3	isaac	isaac	PROPN
taxlaw-12712	91	4	ehrlich	ehrlich	PROPN
taxlaw-12712	91	5	&	&	CCONJ
taxlaw-12712	91	6	richard	richard	PROPN
taxlaw-12712	91	7	a.	a.	PROPN
taxlaw-12712	91	8	posner	posner	PROPN
taxlaw-12712	91	9	,	,	PUNCT
taxlaw-12712	91	10	an	an	DET
taxlaw-12712	91	11	economic	economic	ADJ
taxlaw-12712	91	12	analysis	analysis	NOUN
taxlaw-12712	91	13	of	of	ADP
taxlaw-12712	91	14	legal	legal	ADJ
taxlaw-12712	91	15	rulemaking	rulemaking	NOUN
taxlaw-12712	91	16	,	,	PUNCT
taxlaw-12712	91	17	3	3	NUM
taxlaw-12712	91	18	j.	j.	PROPN
taxlaw-12712	91	19	legal	legal	ADJ
taxlaw-12712	91	20	stud	stud	NOUN
taxlaw-12712	91	21	.	.	PUNCT
taxlaw-12712	92	1	257	257	NUM
taxlaw-12712	92	2	,	,	PUNCT
taxlaw-12712	92	3	258	258	NUM
taxlaw-12712	92	4	(	(	PUNCT
taxlaw-12712	92	5	1974	1974	NUM
taxlaw-12712	92	6	)	)	PUNCT
taxlaw-12712	92	7	.	.	PUNCT
taxlaw-12712	93	1	9	9	NUM
taxlaw-12712	93	2	see	see	VERB
taxlaw-12712	93	3	louis	louis	PROPN
taxlaw-12712	93	4	kaplow	kaplow	PROPN
taxlaw-12712	93	5	,	,	PUNCT
taxlaw-12712	93	6	supra	supra	PROPN
taxlaw-12712	93	7	note	note	NOUN
taxlaw-12712	93	8	2	2	NUM
taxlaw-12712	93	9	,	,	PUNCT
taxlaw-12712	93	10	at	at	ADP
taxlaw-12712	93	11	559	559	NUM
taxlaw-12712	93	12	-	-	SYM
taxlaw-12712	93	13	60	60	NUM
taxlaw-12712	93	14	.	.	PUNCT
taxlaw-12712	94	1	these	these	DET
taxlaw-12712	94	2	categories	category	NOUN
taxlaw-12712	94	3	operate	operate	VERB
taxlaw-12712	94	4	as	as	ADP
taxlaw-12712	94	5	a	a	DET
taxlaw-12712	94	6	continuum	continuum	NOUN
taxlaw-12712	94	7	,	,	PUNCT
taxlaw-12712	94	8	with	with	ADP
taxlaw-12712	94	9	some	some	DET
taxlaw-12712	94	10	legal	legal	ADJ
taxlaw-12712	94	11	commands	command	NOUN
taxlaw-12712	94	12	as	as	ADP
taxlaw-12712	94	13	rule	rule	NOUN
taxlaw-12712	94	14	-	-	PUNCT
taxlaw-12712	94	15	like	like	NOUN
taxlaw-12712	94	16	and	and	CCONJ
taxlaw-12712	94	17	others	other	NOUN
taxlaw-12712	94	18	as	as	ADP
taxlaw-12712	94	19	standard	standard	NOUN
taxlaw-12712	94	20	-	-	PUNCT
taxlaw-12712	94	21	like	like	ADJ
taxlaw-12712	94	22	.	.	PUNCT
taxlaw-12712	95	1	for	for	ADP
taxlaw-12712	95	2	example	example	NOUN
taxlaw-12712	95	3	,	,	PUNCT
taxlaw-12712	95	4	custom	custom	NOUN
taxlaw-12712	95	5	and	and	CCONJ
taxlaw-12712	95	6	practice	practice	NOUN
taxlaw-12712	95	7	may	may	AUX
taxlaw-12712	95	8	permit	permit	VERB
taxlaw-12712	95	9	drivers	driver	NOUN
taxlaw-12712	95	10	to	to	PART
taxlaw-12712	95	11	exceed	exceed	VERB
taxlaw-12712	95	12	speed	speed	NOUN
taxlaw-12712	95	13	limits	limit	NOUN
taxlaw-12712	95	14	by	by	ADP
taxlaw-12712	95	15	five	five	NUM
taxlaw-12712	95	16	miles	mile	NOUN
taxlaw-12712	95	17	per	per	ADP
taxlaw-12712	95	18	hour	hour	NOUN
taxlaw-12712	95	19	under	under	ADP
taxlaw-12712	95	20	certain	certain	ADJ
taxlaw-12712	95	21	conditions	condition	NOUN
taxlaw-12712	95	22	.	.	PUNCT
taxlaw-12712	96	1	i	i	PRON
taxlaw-12712	96	2	d.	d.	PROPN
taxlaw-12712	96	3	10	10	NUM
taxlaw-12712	96	4	see	see	VERB
taxlaw-12712	96	5	i	i	PRON
taxlaw-12712	96	6	d.	d.	PROPN
taxlaw-12712	96	7	(	(	PUNCT
taxlaw-12712	96	8	distinguishing	distinguish	VERB
taxlaw-12712	96	9	an	an	DET
taxlaw-12712	96	10	economic	economic	ADJ
taxlaw-12712	96	11	approach	approach	NOUN
taxlaw-12712	96	12	to	to	ADP
taxlaw-12712	96	13	rules	rule	NOUN
taxlaw-12712	96	14	and	and	CCONJ
taxlaw-12712	96	15	standards	standard	NOUN
taxlaw-12712	96	16	from	from	ADP
taxlaw-12712	96	17	jurisprudential	jurisprudential	ADJ
taxlaw-12712	96	18	approaches	approach	NOUN
taxlaw-12712	96	19	)	)	PUNCT
taxlaw-12712	96	20	.	.	PUNCT
taxlaw-12712	97	1	11	11	NUM
taxlaw-12712	97	2	many	many	ADJ
taxlaw-12712	97	3	sales	sale	NOUN
taxlaw-12712	97	4	are	be	AUX
taxlaw-12712	97	5	easily	easily	ADV
taxlaw-12712	97	6	identified	identify	VERB
taxlaw-12712	97	7	as	as	ADP
taxlaw-12712	97	8	realization	realization	NOUN
taxlaw-12712	97	9	events	event	NOUN
taxlaw-12712	97	10	.	.	PUNCT
taxlaw-12712	98	1	see	see	VERB
taxlaw-12712	98	2	treas	treas	PROPN
taxlaw-12712	98	3	.	.	PUNCT
taxlaw-12712	99	1	reg	reg	PROPN
taxlaw-12712	99	2	.	.	PUNCT
taxlaw-12712	100	1	§	§	PROPN
taxlaw-12712	100	2	1.1001	1.1001	NUM
taxlaw-12712	100	3	-	-	SYM
taxlaw-12712	100	4	1(e)(2	1(e)(2	NUM
taxlaw-12712	100	5	)	)	PUNCT
taxlaw-12712	100	6	,	,	PUNCT
taxlaw-12712	100	7	ex	ex	NOUN
taxlaw-12712	100	8	.	.	NOUN
taxlaw-12712	100	9	1	1	NUM
taxlaw-12712	100	10	-	-	SYM
taxlaw-12712	100	11	4	4	NUM
taxlaw-12712	100	12	(	(	PUNCT
taxlaw-12712	100	13	2017	2017	NUM
taxlaw-12712	100	14	)	)	PUNCT
taxlaw-12712	100	15	(	(	PUNCT
taxlaw-12712	100	16	analyzing	analyze	VERB
taxlaw-12712	100	17	immediate	immediate	ADJ
taxlaw-12712	100	18	and	and	CCONJ
taxlaw-12712	100	19	complete	complete	ADJ
taxlaw-12712	100	20	transfers	transfer	NOUN
taxlaw-12712	100	21	of	of	ADP
taxlaw-12712	100	22	property	property	NOUN
taxlaw-12712	100	23	in	in	ADP
taxlaw-12712	100	24	exchange	exchange	NOUN
taxlaw-12712	100	25	for	for	ADP
taxlaw-12712	100	26	cash	cash	NOUN
taxlaw-12712	100	27	)	)	PUNCT
taxlaw-12712	100	28	.	.	PUNCT
taxlaw-12712	101	1	indeed	indeed	ADV
taxlaw-12712	101	2	,	,	PUNCT
taxlaw-12712	101	3	standards	standard	NOUN
taxlaw-12712	101	4	may	may	AUX
taxlaw-12712	101	5	become	become	VERB
taxlaw-12712	101	6	more	more	ADJ
taxlaw-12712	101	7	rule	rule	NOUN
taxlaw-12712	101	8	-	-	PUNCT
taxlaw-12712	101	9	like	like	ADJ
taxlaw-12712	101	10	over	over	ADP
taxlaw-12712	101	11	time	time	NOUN
taxlaw-12712	101	12	,	,	PUNCT
taxlaw-12712	101	13	as	as	SCONJ
taxlaw-12712	101	14	iterative	iterative	NOUN
taxlaw-12712	101	15	enforcement	enforcement	NOUN
taxlaw-12712	101	16	adds	add	VERB
taxlaw-12712	101	17	precision	precision	NOUN
taxlaw-12712	101	18	to	to	ADP
taxlaw-12712	101	19	the	the	DET
taxlaw-12712	101	20	2024	2024	NUM
taxlaw-12712	101	21	]	]	PUNCT
taxlaw-12712	101	22	realization	realization	NOUN
taxlaw-12712	101	23	rule	rule	NOUN
taxlaw-12712	101	24	as	as	ADP
taxlaw-12712	101	25	a	a	DET
taxlaw-12712	101	26	legal	legal	ADJ
taxlaw-12712	101	27	standard	standard	ADJ
taxlaw-12712	101	28	5	5	NUM
taxlaw-12712	101	29	quotidian	quotidian	ADJ
taxlaw-12712	101	30	,	,	PUNCT
taxlaw-12712	101	31	however	however	ADV
taxlaw-12712	101	32	,	,	PUNCT
taxlaw-12712	101	33	lies	lie	VERB
taxlaw-12712	101	34	significant	significant	ADJ
taxlaw-12712	101	35	uncertainty,12	uncertainty,12	ADJ
taxlaw-12712	101	36	and	and	CCONJ
taxlaw-12712	101	37	the	the	DET
taxlaw-12712	101	38	essential	essential	ADJ
taxlaw-12712	101	39	inquiry	inquiry	NOUN
taxlaw-12712	101	40	retains	retain	VERB
taxlaw-12712	101	41	a	a	DET
taxlaw-12712	101	42	standard	standard	NOUN
taxlaw-12712	101	43	’s	’s	PART
taxlaw-12712	101	44	fuzzy	fuzzy	ADJ
taxlaw-12712	101	45	penumbra	penumbra	NOUN
taxlaw-12712	101	46	and	and	CCONJ
taxlaw-12712	101	47	after	after	ADP
taxlaw-12712	101	48	-	-	PUNCT
taxlaw-12712	101	49	the	the	DET
taxlaw-12712	101	50	-	-	PUNCT
taxlaw-12712	101	51	fact	fact	NOUN
taxlaw-12712	101	52	adjudication.13	adjudication.13	NUM
taxlaw-12712	101	53	realization	realization	NOUN
taxlaw-12712	101	54	’s	’s	PART
taxlaw-12712	101	55	standard	standard	ADJ
taxlaw-12712	101	56	-	-	PUNCT
taxlaw-12712	101	57	like	like	ADJ
taxlaw-12712	101	58	aspects	aspect	NOUN
taxlaw-12712	101	59	emerge	emerge	VERB
taxlaw-12712	101	60	in	in	ADP
taxlaw-12712	101	61	relatively	relatively	ADV
taxlaw-12712	101	62	mundane	mundane	ADJ
taxlaw-12712	101	63	situations.14	situations.14	NOUN
taxlaw-12712	101	64	imagine	imagine	VERB
taxlaw-12712	101	65	a	a	DET
taxlaw-12712	101	66	sale	sale	NOUN
taxlaw-12712	101	67	of	of	ADP
taxlaw-12712	101	68	equipment	equipment	NOUN
taxlaw-12712	101	69	from	from	ADP
taxlaw-12712	101	70	owner	owner	NOUN
taxlaw-12712	101	71	to	to	ADP
taxlaw-12712	101	72	user	user	NOUN
taxlaw-12712	101	73	.	.	PUNCT
taxlaw-12712	102	1	sales	sale	NOUN
taxlaw-12712	102	2	are	be	AUX
taxlaw-12712	102	3	prototypical	prototypical	ADJ
taxlaw-12712	102	4	realization	realization	NOUN
taxlaw-12712	102	5	events	event	NOUN
taxlaw-12712	102	6	,	,	PUNCT
taxlaw-12712	102	7	and	and	CCONJ
taxlaw-12712	102	8	owner	owner	NOUN
taxlaw-12712	102	9	presumptively	presumptively	ADV
taxlaw-12712	102	10	realizes	realize	VERB
taxlaw-12712	102	11	(	(	PUNCT
taxlaw-12712	102	12	and	and	CCONJ
taxlaw-12712	102	13	takes	take	VERB
taxlaw-12712	102	14	into	into	ADP
taxlaw-12712	102	15	income	income	NOUN
taxlaw-12712	102	16	)	)	PUNCT
taxlaw-12712	102	17	any	any	DET
taxlaw-12712	102	18	gain	gain	NOUN
taxlaw-12712	102	19	or	or	CCONJ
taxlaw-12712	102	20	loss	loss	NOUN
taxlaw-12712	102	21	with	with	ADP
taxlaw-12712	102	22	respect	respect	NOUN
taxlaw-12712	102	23	to	to	ADP
taxlaw-12712	102	24	the	the	DET
taxlaw-12712	102	25	equipment.15	equipment.15	NOUN
taxlaw-12712	102	26	alternatively	alternatively	ADV
taxlaw-12712	102	27	,	,	PUNCT
taxlaw-12712	102	28	owner	owner	NOUN
taxlaw-12712	102	29	could	could	AUX
taxlaw-12712	102	30	lease	lease	VERB
taxlaw-12712	102	31	the	the	DET
taxlaw-12712	102	32	equipment	equipment	NOUN
taxlaw-12712	102	33	to	to	ADP
taxlaw-12712	102	34	user	user	NOUN
taxlaw-12712	102	35	for	for	ADP
taxlaw-12712	102	36	a	a	DET
taxlaw-12712	102	37	fixed	fix	VERB
taxlaw-12712	102	38	term	term	NOUN
taxlaw-12712	102	39	.	.	PUNCT
taxlaw-12712	103	1	although	although	SCONJ
taxlaw-12712	103	2	not	not	PART
taxlaw-12712	103	3	formally	formally	ADV
taxlaw-12712	103	4	structured	structure	VERB
taxlaw-12712	103	5	as	as	ADP
taxlaw-12712	103	6	a	a	DET
taxlaw-12712	103	7	sale	sale	NOUN
taxlaw-12712	103	8	,	,	PUNCT
taxlaw-12712	103	9	this	this	DET
taxlaw-12712	103	10	lease	lease	NOUN
taxlaw-12712	103	11	also	also	ADV
taxlaw-12712	103	12	may	may	AUX
taxlaw-12712	103	13	constitute	constitute	VERB
taxlaw-12712	103	14	a	a	DET
taxlaw-12712	103	15	realization	realization	NOUN
taxlaw-12712	103	16	event	event	NOUN
taxlaw-12712	103	17	for	for	ADP
taxlaw-12712	103	18	owner.16	owner.16	PROPN
taxlaw-12712	103	19	under	under	ADP
taxlaw-12712	103	20	the	the	DET
taxlaw-12712	103	21	lease	lease	NOUN
taxlaw-12712	103	22	,	,	PUNCT
taxlaw-12712	103	23	the	the	DET
taxlaw-12712	103	24	present	present	ADJ
taxlaw-12712	103	25	value	value	NOUN
taxlaw-12712	103	26	of	of	ADP
taxlaw-12712	103	27	all	all	DET
taxlaw-12712	103	28	rental	rental	ADJ
taxlaw-12712	103	29	payments	payment	NOUN
taxlaw-12712	103	30	sum	sum	VERB
taxlaw-12712	103	31	to	to	ADP
taxlaw-12712	103	32	the	the	DET
taxlaw-12712	103	33	equipment	equipment	NOUN
taxlaw-12712	103	34	’s	’s	PART
taxlaw-12712	103	35	current	current	ADJ
taxlaw-12712	103	36	fair	fair	ADJ
taxlaw-12712	103	37	market	market	NOUN
taxlaw-12712	103	38	value	value	NOUN
taxlaw-12712	103	39	,	,	PUNCT
taxlaw-12712	103	40	and	and	CCONJ
taxlaw-12712	103	41	,	,	PUNCT
taxlaw-12712	103	42	when	when	SCONJ
taxlaw-12712	103	43	the	the	DET
taxlaw-12712	103	44	lease	lease	NOUN
taxlaw-12712	103	45	terminates	terminate	VERB
taxlaw-12712	103	46	,	,	PUNCT
taxlaw-12712	103	47	the	the	DET
taxlaw-12712	103	48	equipment	equipment	NOUN
taxlaw-12712	103	49	has	have	VERB
taxlaw-12712	103	50	no	no	DET
taxlaw-12712	103	51	residual	residual	ADJ
taxlaw-12712	103	52	value.17	value.17	NOUN
taxlaw-12712	103	53	in	in	ADP
taxlaw-12712	103	54	effect	effect	NOUN
taxlaw-12712	103	55	,	,	PUNCT
taxlaw-12712	103	56	owner	owner	NOUN
taxlaw-12712	103	57	has	have	AUX
taxlaw-12712	103	58	sold	sell	VERB
taxlaw-12712	103	59	the	the	DET
taxlaw-12712	103	60	equipment	equipment	NOUN
taxlaw-12712	103	61	to	to	PART
taxlaw-12712	103	62	user.18	user.18	VERB
taxlaw-12712	103	63	under	under	ADP
taxlaw-12712	103	64	both	both	DET
taxlaw-12712	103	65	scenarios	scenario	NOUN
taxlaw-12712	103	66	,	,	PUNCT
taxlaw-12712	103	67	additional	additional	ADJ
taxlaw-12712	103	68	facts	fact	NOUN
taxlaw-12712	103	69	—	—	PUNCT
taxlaw-12712	103	70	or	or	CCONJ
taxlaw-12712	103	71	small	small	ADJ
taxlaw-12712	103	72	variations	variation	NOUN
taxlaw-12712	103	73	in	in	ADP
taxlaw-12712	103	74	the	the	DET
taxlaw-12712	103	75	given	give	VERB
taxlaw-12712	103	76	facts	fact	NOUN
taxlaw-12712	103	77	—	—	PUNCT
taxlaw-12712	103	78	may	may	AUX
taxlaw-12712	103	79	yield	yield	VERB
taxlaw-12712	103	80	the	the	DET
taxlaw-12712	103	81	opposite	opposite	ADJ
taxlaw-12712	103	82	result.19	result.19	NOUN
taxlaw-12712	103	83	in	in	ADP
taxlaw-12712	103	84	realization	realization	NOUN
taxlaw-12712	103	85	’s	’s	PART
taxlaw-12712	103	86	open	open	ADJ
taxlaw-12712	103	87	inquiry	inquiry	NOUN
taxlaw-12712	103	88	into	into	ADP
taxlaw-12712	103	89	the	the	DET
taxlaw-12712	103	90	facts	fact	NOUN
taxlaw-12712	103	91	and	and	CCONJ
taxlaw-12712	103	92	circumstances	circumstance	NOUN
taxlaw-12712	103	93	,	,	PUNCT
taxlaw-12712	103	94	standard	standard	NOUN
taxlaw-12712	103	95	’s	’s	PART
taxlaw-12712	103	96	content	content	NOUN
taxlaw-12712	103	97	.	.	PUNCT
taxlaw-12712	104	1	see	see	VERB
taxlaw-12712	104	2	kaplow	kaplow	PROPN
taxlaw-12712	104	3	,	,	PUNCT
taxlaw-12712	104	4	supra	supra	PROPN
taxlaw-12712	104	5	note	note	NOUN
taxlaw-12712	104	6	2	2	NUM
taxlaw-12712	104	7	,	,	PUNCT
taxlaw-12712	104	8	at	at	ADP
taxlaw-12712	104	9	578	578	NUM
taxlaw-12712	104	10	-	-	SYM
taxlaw-12712	104	11	79	79	NUM
taxlaw-12712	104	12	;	;	PUNCT
taxlaw-12712	104	13	see	see	VERB
taxlaw-12712	104	14	also	also	ADV
taxlaw-12712	104	15	schlag	schlag	NOUN
taxlaw-12712	104	16	,	,	PUNCT
taxlaw-12712	104	17	supra	supra	ADJ
taxlaw-12712	104	18	note	note	NOUN
taxlaw-12712	104	19	2	2	NUM
taxlaw-12712	104	20	,	,	PUNCT
taxlaw-12712	104	21	at	at	ADP
taxlaw-12712	104	22	428	428	NUM
taxlaw-12712	104	23	-	-	SYM
taxlaw-12712	104	24	29	29	NUM
taxlaw-12712	104	25	(	(	PUNCT
taxlaw-12712	104	26	“	"	PUNCT
taxlaw-12712	104	27	standards	standard	NOUN
taxlaw-12712	104	28	tend	tend	VERB
taxlaw-12712	104	29	to	to	PART
taxlaw-12712	104	30	become	become	AUX
taxlaw-12712	104	31	concretized	concretize	VERB
taxlaw-12712	104	32	by	by	ADP
taxlaw-12712	104	33	means	mean	NOUN
taxlaw-12712	104	34	of	of	ADP
taxlaw-12712	104	35	specific	specific	ADJ
taxlaw-12712	104	36	rules	rule	NOUN
taxlaw-12712	104	37	.	.	PUNCT
taxlaw-12712	104	38	”	"	PUNCT
taxlaw-12712	104	39	)	)	PUNCT
taxlaw-12712	104	40	.	.	PUNCT
taxlaw-12712	105	1	these	these	DET
taxlaw-12712	105	2	emergent	emergent	ADJ
taxlaw-12712	105	3	rules	rule	NOUN
taxlaw-12712	105	4	,	,	PUNCT
taxlaw-12712	105	5	of	of	ADP
taxlaw-12712	105	6	course	course	NOUN
taxlaw-12712	105	7	,	,	PUNCT
taxlaw-12712	105	8	remain	remain	VERB
taxlaw-12712	105	9	subject	subject	ADJ
taxlaw-12712	105	10	to	to	ADP
taxlaw-12712	105	11	challenge	challenge	NOUN
taxlaw-12712	105	12	based	base	VERB
taxlaw-12712	105	13	on	on	ADP
taxlaw-12712	105	14	the	the	DET
taxlaw-12712	105	15	underlying	underlie	VERB
taxlaw-12712	105	16	standard	standard	NOUN
taxlaw-12712	105	17	.	.	PUNCT
taxlaw-12712	106	1	i	i	PRON
taxlaw-12712	106	2	d.	d.	PROPN
taxlaw-12712	106	3	at	at	ADP
taxlaw-12712	106	4	429	429	NUM
taxlaw-12712	106	5	(	(	PUNCT
taxlaw-12712	106	6	“	"	PUNCT
taxlaw-12712	106	7	rules	rule	NOUN
taxlaw-12712	106	8	tend	tend	VERB
taxlaw-12712	106	9	to	to	PART
taxlaw-12712	106	10	yield	yield	VERB
taxlaw-12712	106	11	specific	specific	ADJ
taxlaw-12712	106	12	exceptions	exception	NOUN
taxlaw-12712	106	13	that	that	PRON
taxlaw-12712	106	14	are	be	AUX
taxlaw-12712	106	15	generated	generate	VERB
taxlaw-12712	106	16	by	by	ADP
taxlaw-12712	106	17	appeal	appeal	NOUN
taxlaw-12712	106	18	to	to	ADP
taxlaw-12712	106	19	other	other	ADJ
taxlaw-12712	106	20	standards	standard	NOUN
taxlaw-12712	106	21	.	.	PUNCT
taxlaw-12712	106	22	”	"	PUNCT
taxlaw-12712	106	23	)	)	PUNCT
taxlaw-12712	106	24	;	;	PUNCT
taxlaw-12712	106	25	kathleen	kathleen	PROPN
taxlaw-12712	106	26	m.	m.	PROPN
taxlaw-12712	106	27	sullivan	sullivan	PROPN
taxlaw-12712	106	28	,	,	PUNCT
taxlaw-12712	106	29	foreword	foreword	PROPN
taxlaw-12712	106	30	:	:	PUNCT
taxlaw-12712	106	31	the	the	DET
taxlaw-12712	106	32	justices	justice	NOUN
taxlaw-12712	106	33	of	of	ADP
taxlaw-12712	106	34	rules	rule	NOUN
taxlaw-12712	106	35	and	and	CCONJ
taxlaw-12712	106	36	standards	standard	NOUN
taxlaw-12712	106	37	,	,	PUNCT
taxlaw-12712	106	38	106	106	NUM
taxlaw-12712	106	39	harv	harv	NOUN
taxlaw-12712	106	40	.	.	PUNCT
taxlaw-12712	107	1	l.	l.	PROPN
taxlaw-12712	107	2	rev	rev	PROPN
taxlaw-12712	107	3	.	.	PROPN
taxlaw-12712	107	4	22	22	NUM
taxlaw-12712	107	5	,	,	PUNCT
taxlaw-12712	107	6	96	96	NUM
taxlaw-12712	107	7	-	-	SYM
taxlaw-12712	107	8	97	97	NUM
taxlaw-12712	107	9	(	(	PUNCT
taxlaw-12712	107	10	1992	1992	NUM
taxlaw-12712	107	11	)	)	PUNCT
taxlaw-12712	107	12	(	(	PUNCT
taxlaw-12712	107	13	discussing	discuss	VERB
taxlaw-12712	107	14	cyclical	cyclical	ADJ
taxlaw-12712	107	15	evolution	evolution	NOUN
taxlaw-12712	107	16	in	in	ADP
taxlaw-12712	107	17	rules	rule	NOUN
taxlaw-12712	107	18	and	and	CCONJ
taxlaw-12712	107	19	standards	standard	NOUN
taxlaw-12712	107	20	)	)	PUNCT
taxlaw-12712	107	21	.	.	PUNCT
taxlaw-12712	108	1	12	12	NUM
taxlaw-12712	108	2	see	see	NOUN
taxlaw-12712	108	3	,	,	PUNCT
taxlaw-12712	108	4	e.g.	e.g.	ADV
taxlaw-12712	108	5	,	,	PUNCT
taxlaw-12712	108	6	cottage	cottage	NOUN
taxlaw-12712	108	7	savings	saving	NOUN
taxlaw-12712	108	8	assn	assn	PROPN
taxlaw-12712	108	9	.	.	PUNCT
taxlaw-12712	109	1	v.	v.	ADP
taxlaw-12712	109	2	comm’r	comm’r	NOUN
taxlaw-12712	109	3	,	,	PUNCT
taxlaw-12712	109	4	499	499	NUM
taxlaw-12712	109	5	u.s	u.s	PROPN
taxlaw-12712	109	6	.	.	PROPN
taxlaw-12712	109	7	554	554	NUM
taxlaw-12712	109	8	,	,	PUNCT
taxlaw-12712	109	9	560	560	NUM
taxlaw-12712	109	10	(	(	PUNCT
taxlaw-12712	109	11	1991	1991	NUM
taxlaw-12712	109	12	)	)	PUNCT
taxlaw-12712	109	13	.	.	PUNCT
taxlaw-12712	110	1	13	13	NUM
taxlaw-12712	110	2	see	see	VERB
taxlaw-12712	110	3	richard	richard	PROPN
taxlaw-12712	110	4	l.	l.	PROPN
taxlaw-12712	110	5	bacon	bacon	PROPN
taxlaw-12712	110	6	et	et	PROPN
taxlaw-12712	110	7	al	al	PROPN
taxlaw-12712	110	8	.	.	PROPN
taxlaw-12712	110	9	,	,	PUNCT
taxlaw-12712	110	10	american	american	PROPN
taxlaw-12712	110	11	bar	bar	PROPN
taxlaw-12712	110	12	association	association	NOUN
taxlaw-12712	110	13	section	section	NOUN
taxlaw-12712	110	14	of	of	ADP
taxlaw-12712	110	15	taxation	taxation	NOUN
taxlaw-12712	110	16	task	task	PROPN
taxlaw-12712	110	17	force	force	PROPN
taxlaw-12712	110	18	report	report	PROPN
taxlaw-12712	110	19	on	on	ADP
taxlaw-12712	110	20	prop	prop	NOUN
taxlaw-12712	110	21	.	.	PUNCT
taxlaw-12712	110	22	regs	regs	PROPN
taxlaw-12712	110	23	.	.	PUNCT
taxlaw-12712	111	1	§	§	PROPN
taxlaw-12712	111	2	1.1001	1.1001	NUM
taxlaw-12712	111	3	-	-	SYM
taxlaw-12712	111	4	3	3	NUM
taxlaw-12712	111	5	:	:	PUNCT
taxlaw-12712	111	6	modifications	modification	NOUN
taxlaw-12712	111	7	of	of	ADP
taxlaw-12712	111	8	debt	debt	NOUN
taxlaw-12712	111	9	instruments	instrument	NOUN
taxlaw-12712	111	10	(	(	PUNCT
taxlaw-12712	111	11	pts	pts	ADP
taxlaw-12712	111	12	i	i	PROPN
taxlaw-12712	111	13	-	-	PUNCT
taxlaw-12712	111	14	v	v	NOUN
taxlaw-12712	111	15	)	)	PUNCT
taxlaw-12712	111	16	,	,	PUNCT
taxlaw-12712	111	17	47	47	NUM
taxlaw-12712	111	18	tax	tax	NOUN
taxlaw-12712	111	19	law	law	NOUN
taxlaw-12712	111	20	.	.	PUNCT
taxlaw-12712	112	1	987	987	NUM
taxlaw-12712	112	2	,	,	PUNCT
taxlaw-12712	112	3	1010	1010	NUM
taxlaw-12712	112	4	(	(	PUNCT
taxlaw-12712	112	5	1994	1994	NUM
taxlaw-12712	112	6	)	)	PUNCT
taxlaw-12712	112	7	(	(	PUNCT
taxlaw-12712	112	8	“	"	PUNCT
taxlaw-12712	112	9	[	[	X
taxlaw-12712	112	10	t]he	t]he	ADJ
taxlaw-12712	112	11	definition	definition	NOUN
taxlaw-12712	112	12	of	of	ADP
taxlaw-12712	112	13	a	a	DET
taxlaw-12712	112	14	realization	realization	NOUN
taxlaw-12712	112	15	event	event	NOUN
taxlaw-12712	112	16	has	have	AUX
taxlaw-12712	112	17	been	be	AUX
taxlaw-12712	112	18	chiefly	chiefly	ADV
taxlaw-12712	112	19	a	a	DET
taxlaw-12712	112	20	judicial	judicial	ADJ
taxlaw-12712	112	21	function	function	NOUN
taxlaw-12712	112	22	.	.	PUNCT
taxlaw-12712	112	23	”	"	PUNCT
taxlaw-12712	112	24	)	)	PUNCT
taxlaw-12712	112	25	.	.	PUNCT
taxlaw-12712	113	1	14	14	NUM
taxlaw-12712	113	2	this	this	DET
taxlaw-12712	113	3	claim	claim	NOUN
taxlaw-12712	113	4	is	be	AUX
taxlaw-12712	113	5	distinct	distinct	ADJ
taxlaw-12712	113	6	from	from	ADP
taxlaw-12712	113	7	the	the	DET
taxlaw-12712	113	8	empirical	empirical	ADJ
taxlaw-12712	113	9	observation	observation	NOUN
taxlaw-12712	113	10	that	that	SCONJ
taxlaw-12712	113	11	most	most	ADJ
taxlaw-12712	113	12	questions	question	NOUN
taxlaw-12712	113	13	of	of	ADP
taxlaw-12712	113	14	realization	realization	NOUN
taxlaw-12712	113	15	are	be	AUX
taxlaw-12712	113	16	easily	easily	ADV
taxlaw-12712	113	17	resolved	resolve	VERB
taxlaw-12712	113	18	,	,	PUNCT
taxlaw-12712	113	19	either	either	CCONJ
taxlaw-12712	113	20	under	under	ADP
taxlaw-12712	113	21	the	the	DET
taxlaw-12712	113	22	relevant	relevant	ADJ
taxlaw-12712	113	23	legal	legal	ADJ
taxlaw-12712	113	24	precedent	precedent	NOUN
taxlaw-12712	113	25	or	or	CCONJ
taxlaw-12712	113	26	because	because	SCONJ
taxlaw-12712	113	27	the	the	DET
taxlaw-12712	113	28	issue	issue	NOUN
taxlaw-12712	113	29	simply	simply	ADV
taxlaw-12712	113	30	is	be	AUX
taxlaw-12712	113	31	not	not	PART
taxlaw-12712	113	32	scrutinized	scrutinize	VERB
taxlaw-12712	113	33	.	.	PUNCT
taxlaw-12712	114	1	see	see	VERB
taxlaw-12712	114	2	abreu	abreu	PROPN
taxlaw-12712	114	3	&	&	CCONJ
taxlaw-12712	114	4	greenstein	greenstein	PROPN
taxlaw-12712	114	5	,	,	PUNCT
taxlaw-12712	114	6	supra	supra	PROPN
taxlaw-12712	114	7	note	note	NOUN
taxlaw-12712	114	8	2	2	NUM
taxlaw-12712	114	9	,	,	PUNCT
taxlaw-12712	114	10	at	at	ADP
taxlaw-12712	114	11	336	336	NUM
taxlaw-12712	114	12	-	-	SYM
taxlaw-12712	114	13	39	39	NUM
taxlaw-12712	114	14	(	(	PUNCT
taxlaw-12712	114	15	describing	describe	VERB
taxlaw-12712	114	16	realization	realization	NOUN
taxlaw-12712	114	17	as	as	ADP
taxlaw-12712	114	18	rule	rule	NOUN
taxlaw-12712	114	19	-	-	PUNCT
taxlaw-12712	114	20	bound	bind	VERB
taxlaw-12712	114	21	)	)	PUNCT
taxlaw-12712	114	22	.	.	PUNCT
taxlaw-12712	115	1	the	the	DET
taxlaw-12712	115	2	crucial	crucial	ADJ
taxlaw-12712	115	3	point	point	NOUN
taxlaw-12712	115	4	is	be	AUX
taxlaw-12712	115	5	that	that	SCONJ
taxlaw-12712	115	6	uncertainty	uncertainty	NOUN
taxlaw-12712	115	7	about	about	ADP
taxlaw-12712	115	8	realization	realization	NOUN
taxlaw-12712	115	9	emerges	emerge	VERB
taxlaw-12712	115	10	in	in	ADP
taxlaw-12712	115	11	situations	situation	NOUN
taxlaw-12712	115	12	that	that	PRON
taxlaw-12712	115	13	are	be	AUX
taxlaw-12712	115	14	neither	neither	CCONJ
taxlaw-12712	115	15	particularly	particularly	ADV
taxlaw-12712	115	16	exotic	exotic	ADJ
taxlaw-12712	115	17	nor	nor	CCONJ
taxlaw-12712	115	18	artificially	artificially	ADV
taxlaw-12712	115	19	constructed	construct	VERB
taxlaw-12712	115	20	.	.	PUNCT
taxlaw-12712	116	1	see	see	VERB
taxlaw-12712	116	2	weisbach	weisbach	NOUN
taxlaw-12712	116	3	,	,	PUNCT
taxlaw-12712	116	4	supra	supra	ADJ
taxlaw-12712	116	5	note	note	NOUN
taxlaw-12712	116	6	2	2	NUM
taxlaw-12712	116	7	,	,	PUNCT
taxlaw-12712	116	8	at	at	ADP
taxlaw-12712	116	9	879	879	NUM
taxlaw-12712	116	10	(	(	PUNCT
taxlaw-12712	116	11	noting	note	VERB
taxlaw-12712	116	12	that	that	SCONJ
taxlaw-12712	116	13	standard	standard	NOUN
taxlaw-12712	116	14	-	-	PUNCT
taxlaw-12712	116	15	based	base	VERB
taxlaw-12712	116	16	antiabuse	antiabuse	NOUN
taxlaw-12712	116	17	rules	rule	NOUN
taxlaw-12712	116	18	operate	operate	VERB
taxlaw-12712	116	19	more	more	ADV
taxlaw-12712	116	20	effectively	effectively	ADV
taxlaw-12712	116	21	when	when	SCONJ
taxlaw-12712	116	22	they	they	PRON
taxlaw-12712	116	23	do	do	AUX
taxlaw-12712	116	24	not	not	PART
taxlaw-12712	116	25	“	"	PUNCT
taxlaw-12712	116	26	create	create	VERB
taxlaw-12712	116	27	uncertainty	uncertainty	NOUN
taxlaw-12712	116	28	outside	outside	ADP
taxlaw-12712	116	29	their	their	PRON
taxlaw-12712	116	30	intended	intend	VERB
taxlaw-12712	116	31	scope	scope	NOUN
taxlaw-12712	116	32	”	"	PUNCT
taxlaw-12712	116	33	)	)	PUNCT
taxlaw-12712	116	34	.	.	PUNCT
taxlaw-12712	117	1	15	15	NUM
taxlaw-12712	117	2	see	see	VERB
taxlaw-12712	117	3	i.r.c	i.r.c	NOUN
taxlaw-12712	117	4	.	.	PUNCT
taxlaw-12712	118	1	§	§	PROPN
taxlaw-12712	118	2	1001(a	1001(a	NUM
taxlaw-12712	118	3	)	)	PUNCT
taxlaw-12712	118	4	(	(	PUNCT
taxlaw-12712	118	5	defining	define	VERB
taxlaw-12712	118	6	realization	realization	NOUN
taxlaw-12712	118	7	)	)	PUNCT
taxlaw-12712	118	8	;	;	PUNCT
taxlaw-12712	118	9	i.r.c	i.r.c	NOUN
taxlaw-12712	118	10	.	.	PUNCT
taxlaw-12712	119	1	§	§	PROPN
taxlaw-12712	119	2	1001(c	1001(c	PROPN
taxlaw-12712	119	3	)	)	PUNCT
taxlaw-12712	119	4	(	(	PUNCT
taxlaw-12712	119	5	defining	define	VERB
taxlaw-12712	119	6	recognition	recognition	NOUN
taxlaw-12712	119	7	)	)	PUNCT
taxlaw-12712	119	8	.	.	PUNCT
taxlaw-12712	120	1	16	16	NUM
taxlaw-12712	120	2	see	see	VERB
taxlaw-12712	120	3	starr	starr	PROPN
taxlaw-12712	120	4	’s	’s	PART
taxlaw-12712	120	5	estate	estate	NOUN
taxlaw-12712	120	6	v.	v.	ADP
taxlaw-12712	120	7	comm’r	comm’r	NOUN
taxlaw-12712	120	8	,	,	PUNCT
taxlaw-12712	120	9	274	274	NUM
taxlaw-12712	120	10	f.2d	f.2d	ADP
taxlaw-12712	120	11	294	294	NUM
taxlaw-12712	120	12	,	,	PUNCT
taxlaw-12712	120	13	295	295	NUM
taxlaw-12712	120	14	(	(	PUNCT
taxlaw-12712	120	15	9th	9th	ADJ
taxlaw-12712	120	16	cir	cir	NOUN
taxlaw-12712	120	17	.	.	PUNCT
taxlaw-12712	120	18	1959	1959	NUM
taxlaw-12712	120	19	)	)	PUNCT
taxlaw-12712	120	20	(	(	PUNCT
taxlaw-12712	120	21	holding	hold	VERB
taxlaw-12712	120	22	that	that	SCONJ
taxlaw-12712	120	23	a	a	DET
taxlaw-12712	120	24	lease	lease	NOUN
taxlaw-12712	120	25	involving	involve	VERB
taxlaw-12712	120	26	a	a	DET
taxlaw-12712	120	27	built	build	VERB
taxlaw-12712	120	28	-	-	PUNCT
taxlaw-12712	120	29	in	in	ADP
taxlaw-12712	120	30	sprinkler	sprinkler	NOUN
taxlaw-12712	120	31	system	system	NOUN
taxlaw-12712	120	32	was	be	AUX
taxlaw-12712	120	33	,	,	PUNCT
taxlaw-12712	120	34	in	in	ADP
taxlaw-12712	120	35	substance	substance	NOUN
taxlaw-12712	120	36	,	,	PUNCT
taxlaw-12712	120	37	a	a	DET
taxlaw-12712	120	38	sale	sale	NOUN
taxlaw-12712	120	39	)	)	PUNCT
taxlaw-12712	120	40	.	.	PUNCT
taxlaw-12712	121	1	17	17	NUM
taxlaw-12712	121	2	for	for	ADP
taxlaw-12712	121	3	lease	lease	NOUN
taxlaw-12712	121	4	-	-	PUNCT
taxlaw-12712	121	5	versus	versus	ADP
taxlaw-12712	121	6	-	-	PUNCT
taxlaw-12712	121	7	sale	sale	NOUN
taxlaw-12712	121	8	treatment	treatment	NOUN
taxlaw-12712	121	9	,	,	PUNCT
taxlaw-12712	121	10	the	the	DET
taxlaw-12712	121	11	tax	tax	NOUN
taxlaw-12712	121	12	stakes	stake	NOUN
taxlaw-12712	121	13	are	be	AUX
taxlaw-12712	121	14	subtle	subtle	ADJ
taxlaw-12712	121	15	.	.	PUNCT
taxlaw-12712	122	1	if	if	SCONJ
taxlaw-12712	122	2	the	the	DET
taxlaw-12712	122	3	transaction	transaction	NOUN
taxlaw-12712	122	4	is	be	AUX
taxlaw-12712	122	5	a	a	DET
taxlaw-12712	122	6	lease	lease	NOUN
taxlaw-12712	122	7	for	for	ADP
taxlaw-12712	122	8	tax	tax	NOUN
taxlaw-12712	122	9	purposes	purpose	NOUN
taxlaw-12712	122	10	,	,	PUNCT
taxlaw-12712	122	11	owner	owner	NOUN
taxlaw-12712	122	12	has	have	VERB
taxlaw-12712	122	13	income	income	NOUN
taxlaw-12712	122	14	equal	equal	ADJ
taxlaw-12712	122	15	to	to	ADP
taxlaw-12712	122	16	user	user	NOUN
taxlaw-12712	122	17	’s	’s	PART
taxlaw-12712	122	18	rental	rental	ADJ
taxlaw-12712	122	19	payments	payment	NOUN
taxlaw-12712	122	20	and	and	CCONJ
taxlaw-12712	122	21	recovers	recover	NOUN
taxlaw-12712	122	22	all	all	DET
taxlaw-12712	122	23	basis	basis	NOUN
taxlaw-12712	122	24	in	in	ADP
taxlaw-12712	122	25	the	the	DET
taxlaw-12712	122	26	equipment	equipment	NOUN
taxlaw-12712	122	27	through	through	ADP
taxlaw-12712	122	28	statutory	statutory	ADJ
taxlaw-12712	122	29	depreciation	depreciation	NOUN
taxlaw-12712	122	30	deductions	deduction	NOUN
taxlaw-12712	122	31	,	,	PUNCT
taxlaw-12712	122	32	while	while	SCONJ
taxlaw-12712	122	33	user	user	NOUN
taxlaw-12712	122	34	can	can	AUX
taxlaw-12712	122	35	deduct	deduct	VERB
taxlaw-12712	122	36	rent	rent	NOUN
taxlaw-12712	122	37	paid	pay	VERB
taxlaw-12712	122	38	to	to	ADP
taxlaw-12712	122	39	owner	owner	NOUN
taxlaw-12712	122	40	under	under	ADP
taxlaw-12712	122	41	the	the	DET
taxlaw-12712	122	42	lease	lease	NOUN
taxlaw-12712	122	43	.	.	PUNCT
taxlaw-12712	123	1	if	if	SCONJ
taxlaw-12712	123	2	the	the	DET
taxlaw-12712	123	3	transaction	transaction	NOUN
taxlaw-12712	123	4	is	be	AUX
taxlaw-12712	123	5	a	a	DET
taxlaw-12712	123	6	sale	sale	NOUN
taxlaw-12712	123	7	,	,	PUNCT
taxlaw-12712	123	8	owner	owner	NOUN
taxlaw-12712	123	9	recovers	recover	VERB
taxlaw-12712	123	10	all	all	DET
taxlaw-12712	123	11	basis	basis	NOUN
taxlaw-12712	123	12	in	in	ADP
taxlaw-12712	123	13	the	the	DET
taxlaw-12712	123	14	equipment	equipment	NOUN
taxlaw-12712	123	15	and	and	CCONJ
taxlaw-12712	123	16	has	have	VERB
taxlaw-12712	123	17	gain	gain	NOUN
taxlaw-12712	123	18	or	or	CCONJ
taxlaw-12712	123	19	loss	loss	NOUN
taxlaw-12712	123	20	based	base	VERB
taxlaw-12712	123	21	on	on	ADP
taxlaw-12712	123	22	the	the	DET
taxlaw-12712	123	23	sale	sale	NOUN
taxlaw-12712	123	24	price	price	NOUN
taxlaw-12712	123	25	,	,	PUNCT
taxlaw-12712	123	26	while	while	SCONJ
taxlaw-12712	123	27	user	user	NOUN
taxlaw-12712	123	28	has	have	VERB
taxlaw-12712	123	29	statutory	statutory	ADJ
taxlaw-12712	123	30	depreciation	depreciation	NOUN
taxlaw-12712	123	31	deductions	deduction	NOUN
taxlaw-12712	123	32	equal	equal	ADJ
taxlaw-12712	123	33	to	to	ADP
taxlaw-12712	123	34	the	the	DET
taxlaw-12712	123	35	sale	sale	NOUN
taxlaw-12712	123	36	price	price	NOUN
taxlaw-12712	123	37	.	.	PUNCT
taxlaw-12712	124	1	although	although	SCONJ
taxlaw-12712	124	2	owner	owner	NOUN
taxlaw-12712	124	3	and	and	CCONJ
taxlaw-12712	124	4	user	user	NOUN
taxlaw-12712	124	5	generally	generally	ADV
taxlaw-12712	124	6	have	have	VERB
taxlaw-12712	124	7	the	the	DET
taxlaw-12712	124	8	same	same	ADJ
taxlaw-12712	124	9	net	net	ADJ
taxlaw-12712	124	10	income	income	NOUN
taxlaw-12712	124	11	under	under	ADP
taxlaw-12712	124	12	either	either	DET
taxlaw-12712	124	13	treatment	treatment	NOUN
taxlaw-12712	124	14	,	,	PUNCT
taxlaw-12712	124	15	the	the	DET
taxlaw-12712	124	16	timing	timing	NOUN
taxlaw-12712	124	17	and	and	CCONJ
taxlaw-12712	124	18	character	character	NOUN
taxlaw-12712	124	19	of	of	ADP
taxlaw-12712	124	20	this	this	DET
taxlaw-12712	124	21	income	income	NOUN
taxlaw-12712	124	22	depends	depend	VERB
taxlaw-12712	124	23	on	on	ADP
taxlaw-12712	124	24	myriad	myriad	ADJ
taxlaw-12712	124	25	factors	factor	NOUN
taxlaw-12712	124	26	,	,	PUNCT
taxlaw-12712	124	27	such	such	ADJ
taxlaw-12712	124	28	as	as	ADP
taxlaw-12712	124	29	the	the	DET
taxlaw-12712	124	30	equipment	equipment	NOUN
taxlaw-12712	124	31	’s	’s	PART
taxlaw-12712	124	32	useful	useful	ADJ
taxlaw-12712	124	33	life	life	NOUN
taxlaw-12712	124	34	,	,	PUNCT
taxlaw-12712	124	35	the	the	DET
taxlaw-12712	124	36	availability	availability	NOUN
taxlaw-12712	124	37	of	of	ADP
taxlaw-12712	124	38	expensing	expensing	NOUN
taxlaw-12712	124	39	,	,	PUNCT
taxlaw-12712	124	40	the	the	DET
taxlaw-12712	124	41	applicability	applicability	NOUN
taxlaw-12712	124	42	of	of	ADP
taxlaw-12712	124	43	i.r.c	i.r.c	NOUN
taxlaw-12712	124	44	.	.	PUNCT
taxlaw-12712	125	1	§	§	PROPN
taxlaw-12712	125	2	453a	453a	PROPN
taxlaw-12712	125	3	to	to	ADP
taxlaw-12712	125	4	any	any	DET
taxlaw-12712	125	5	installment	installment	NOUN
taxlaw-12712	125	6	sale	sale	NOUN
taxlaw-12712	125	7	payments	payment	NOUN
taxlaw-12712	125	8	,	,	PUNCT
taxlaw-12712	125	9	the	the	DET
taxlaw-12712	125	10	applicability	applicability	NOUN
taxlaw-12712	125	11	of	of	ADP
taxlaw-12712	125	12	i.r.c	i.r.c	NOUN
taxlaw-12712	125	13	.	.	PUNCT
taxlaw-12712	126	1	§	§	PROPN
taxlaw-12712	126	2	467	467	NUM
taxlaw-12712	126	3	to	to	ADP
taxlaw-12712	126	4	any	any	DET
taxlaw-12712	126	5	rental	rental	ADJ
taxlaw-12712	126	6	payments	payment	NOUN
taxlaw-12712	126	7	,	,	PUNCT
taxlaw-12712	126	8	and	and	CCONJ
taxlaw-12712	126	9	each	each	DET
taxlaw-12712	126	10	party	party	NOUN
taxlaw-12712	126	11	’s	’s	PART
taxlaw-12712	126	12	tax	tax	NOUN
taxlaw-12712	126	13	position	position	NOUN
taxlaw-12712	126	14	exclusive	exclusive	ADJ
taxlaw-12712	126	15	of	of	ADP
taxlaw-12712	126	16	the	the	DET
taxlaw-12712	126	17	transaction	transaction	NOUN
taxlaw-12712	126	18	.	.	PUNCT
taxlaw-12712	127	1	see	see	VERB
taxlaw-12712	127	2	adam	adam	PROPN
taxlaw-12712	127	3	j.	j.	PROPN
taxlaw-12712	127	4	kolber	kolber	PROPN
taxlaw-12712	127	5	,	,	PUNCT
taxlaw-12712	127	6	smooth	smooth	ADJ
taxlaw-12712	127	7	and	and	CCONJ
taxlaw-12712	127	8	bumpy	bumpy	ADJ
taxlaw-12712	127	9	laws	law	NOUN
taxlaw-12712	127	10	,	,	PUNCT
taxlaw-12712	127	11	102	102	NUM
taxlaw-12712	127	12	calif	calif	PROPN
taxlaw-12712	127	13	.	.	PUNCT
taxlaw-12712	128	1	l.	l.	PROPN
taxlaw-12712	128	2	rev	rev	PROPN
taxlaw-12712	128	3	.	.	PROPN
taxlaw-12712	128	4	655	655	NUM
taxlaw-12712	128	5	,	,	PUNCT
taxlaw-12712	128	6	666	666	NUM
taxlaw-12712	128	7	-	-	SYM
taxlaw-12712	128	8	68	68	NUM
taxlaw-12712	128	9	(	(	PUNCT
taxlaw-12712	128	10	2014	2014	NUM
taxlaw-12712	128	11	)	)	PUNCT
taxlaw-12712	128	12	(	(	PUNCT
taxlaw-12712	128	13	distinguishing	distinguish	VERB
taxlaw-12712	128	14	the	the	DET
taxlaw-12712	128	15	rules	rule	NOUN
taxlaw-12712	128	16	-	-	PUNCT
taxlaw-12712	128	17	standards	standard	NOUN
taxlaw-12712	128	18	inquiry	inquiry	NOUN
taxlaw-12712	128	19	from	from	ADP
taxlaw-12712	128	20	“	"	PUNCT
taxlaw-12712	128	21	input	input	NOUN
taxlaw-12712	128	22	-	-	PUNCT
taxlaw-12712	128	23	output	output	NOUN
taxlaw-12712	128	24	”	"	PUNCT
taxlaw-12712	128	25	relationships	relationship	NOUN
taxlaw-12712	128	26	)	)	PUNCT
taxlaw-12712	128	27	;	;	PUNCT
taxlaw-12712	128	28	cf	cf	X
taxlaw-12712	128	29	.	.	PUNCT
taxlaw-12712	129	1	starr	starr	PROPN
taxlaw-12712	129	2	’s	’s	PART
taxlaw-12712	129	3	estate	estate	NOUN
taxlaw-12712	129	4	,	,	PUNCT
taxlaw-12712	129	5	274	274	NUM
taxlaw-12712	129	6	f.2d	f.2d	NOUN
taxlaw-12712	129	7	at	at	ADP
taxlaw-12712	129	8	29697	29697	NUM
taxlaw-12712	129	9	(	(	PUNCT
taxlaw-12712	129	10	noting	note	VERB
taxlaw-12712	129	11	that	that	SCONJ
taxlaw-12712	129	12	,	,	PUNCT
taxlaw-12712	129	13	after	after	ADP
taxlaw-12712	129	14	accounting	account	VERB
taxlaw-12712	129	15	for	for	ADP
taxlaw-12712	129	16	depreciation	depreciation	NOUN
taxlaw-12712	129	17	deductions	deduction	NOUN
taxlaw-12712	129	18	and	and	CCONJ
taxlaw-12712	129	19	interest	interest	NOUN
taxlaw-12712	129	20	,	,	PUNCT
taxlaw-12712	129	21	“	"	PUNCT
taxlaw-12712	129	22	the	the	DET
taxlaw-12712	129	23	attack	attack	NOUN
taxlaw-12712	129	24	on	on	ADP
taxlaw-12712	129	25	many	many	ADJ
taxlaw-12712	129	26	of	of	ADP
taxlaw-12712	129	27	these	these	DET
taxlaw-12712	129	28	‘	'	PUNCT
taxlaw-12712	129	29	leases	lease	NOUN
taxlaw-12712	129	30	’	'	PUNCT
taxlaw-12712	129	31	may	may	AUX
taxlaw-12712	129	32	not	not	PART
taxlaw-12712	129	33	be	be	AUX
taxlaw-12712	129	34	worthwhile	worthwhile	ADJ
taxlaw-12712	129	35	in	in	ADP
taxlaw-12712	129	36	terms	term	NOUN
taxlaw-12712	129	37	of	of	ADP
taxlaw-12712	129	38	revenue	revenue	NOUN
taxlaw-12712	129	39	”	"	PUNCT
taxlaw-12712	129	40	)	)	PUNCT
taxlaw-12712	129	41	.	.	PUNCT
taxlaw-12712	130	1	18	18	NUM
taxlaw-12712	130	2	more	more	ADV
taxlaw-12712	130	3	precisely	precisely	ADV
taxlaw-12712	130	4	,	,	PUNCT
taxlaw-12712	130	5	the	the	DET
taxlaw-12712	130	6	lease	lease	NOUN
taxlaw-12712	130	7	changes	change	VERB
taxlaw-12712	130	8	owner	owner	NOUN
taxlaw-12712	130	9	’s	’s	PART
taxlaw-12712	130	10	legal	legal	ADJ
taxlaw-12712	130	11	and	and	CCONJ
taxlaw-12712	130	12	economic	economic	ADJ
taxlaw-12712	130	13	relationship	relationship	NOUN
taxlaw-12712	130	14	to	to	ADP
taxlaw-12712	130	15	the	the	DET
taxlaw-12712	130	16	equipment	equipment	NOUN
taxlaw-12712	130	17	in	in	ADP
taxlaw-12712	130	18	a	a	DET
taxlaw-12712	130	19	manner	manner	NOUN
taxlaw-12712	130	20	that	that	PRON
taxlaw-12712	130	21	replicates	replicate	VERB
taxlaw-12712	130	22	a	a	DET
taxlaw-12712	130	23	conventional	conventional	ADJ
taxlaw-12712	130	24	sale	sale	NOUN
taxlaw-12712	130	25	.	.	PUNCT
taxlaw-12712	131	1	see	see	VERB
taxlaw-12712	131	2	cottage	cottage	NOUN
taxlaw-12712	131	3	savings	saving	NOUN
taxlaw-12712	131	4	assn	assn	PROPN
taxlaw-12712	131	5	.	.	PUNCT
taxlaw-12712	132	1	v.	v.	ADP
taxlaw-12712	132	2	comm’r	comm’r	NOUN
taxlaw-12712	132	3	,	,	PUNCT
taxlaw-12712	132	4	499	499	NUM
taxlaw-12712	132	5	u.s	u.s	PROPN
taxlaw-12712	132	6	.	.	PROPN
taxlaw-12712	132	7	554	554	NUM
taxlaw-12712	132	8	,	,	PUNCT
taxlaw-12712	132	9	566	566	NUM
taxlaw-12712	132	10	(	(	PUNCT
taxlaw-12712	132	11	1991	1991	NUM
taxlaw-12712	132	12	)	)	PUNCT
taxlaw-12712	132	13	(	(	PUNCT
taxlaw-12712	132	14	examining	examine	VERB
taxlaw-12712	132	15	legal	legal	ADJ
taxlaw-12712	132	16	entitlements	entitlement	NOUN
taxlaw-12712	132	17	to	to	PART
taxlaw-12712	132	18	determine	determine	VERB
taxlaw-12712	132	19	realization	realization	NOUN
taxlaw-12712	132	20	under	under	ADP
taxlaw-12712	132	21	the	the	DET
taxlaw-12712	132	22	code	code	NOUN
taxlaw-12712	132	23	)	)	PUNCT
taxlaw-12712	132	24	.	.	PUNCT
taxlaw-12712	133	1	19	19	NUM
taxlaw-12712	133	2	for	for	ADP
taxlaw-12712	133	3	example	example	NOUN
taxlaw-12712	133	4	,	,	PUNCT
taxlaw-12712	133	5	owner	owner	NOUN
taxlaw-12712	133	6	might	might	AUX
taxlaw-12712	133	7	sell	sell	VERB
taxlaw-12712	133	8	the	the	DET
taxlaw-12712	133	9	equipment	equipment	NOUN
taxlaw-12712	133	10	to	to	ADP
taxlaw-12712	133	11	user	user	NOUN
taxlaw-12712	133	12	subject	subject	ADJ
taxlaw-12712	133	13	to	to	ADP
taxlaw-12712	133	14	a	a	DET
taxlaw-12712	133	15	right	right	NOUN
taxlaw-12712	133	16	to	to	PART
taxlaw-12712	133	17	repurchase	repurchase	VERB
taxlaw-12712	133	18	after	after	ADP
taxlaw-12712	133	19	a	a	DET
taxlaw-12712	133	20	fixed	fix	VERB
taxlaw-12712	133	21	term	term	NOUN
taxlaw-12712	133	22	,	,	PUNCT
taxlaw-12712	133	23	or	or	CCONJ
taxlaw-12712	133	24	owner	owner	NOUN
taxlaw-12712	133	25	might	might	AUX
taxlaw-12712	133	26	lease	lease	VERB
taxlaw-12712	133	27	the	the	DET
taxlaw-12712	133	28	equipment	equipment	NOUN
taxlaw-12712	133	29	to	to	ADP
taxlaw-12712	133	30	user	user	NOUN
taxlaw-12712	133	31	for	for	ADP
taxlaw-12712	133	32	a	a	DET
taxlaw-12712	133	33	term	term	NOUN
taxlaw-12712	133	34	shorter	short	ADJ
taxlaw-12712	133	35	than	than	ADP
taxlaw-12712	133	36	the	the	DET
taxlaw-12712	133	37	equipment	equipment	NOUN
taxlaw-12712	133	38	’s	’s	PART
taxlaw-12712	133	39	useful	useful	ADJ
taxlaw-12712	133	40	life	life	NOUN
taxlaw-12712	133	41	,	,	PUNCT
taxlaw-12712	133	42	an	an	DET
taxlaw-12712	133	43	amount	amount	NOUN
taxlaw-12712	133	44	less	less	ADJ
taxlaw-12712	133	45	than	than	ADP
taxlaw-12712	133	46	the	the	DET
taxlaw-12712	133	47	equipment	equipment	NOUN
taxlaw-12712	133	48	’s	’s	PART
taxlaw-12712	133	49	fair	fair	ADJ
taxlaw-12712	133	50	market	market	NOUN
taxlaw-12712	133	51	value	value	NOUN
taxlaw-12712	133	52	,	,	PUNCT
taxlaw-12712	133	53	or	or	CCONJ
taxlaw-12712	133	54	subject	subject	ADJ
taxlaw-12712	133	55	to	to	ADP
taxlaw-12712	133	56	informal	informal	ADJ
taxlaw-12712	133	57	understandings	understanding	NOUN
taxlaw-12712	133	58	that	that	PRON
taxlaw-12712	133	59	negate	negate	VERB
taxlaw-12712	133	60	the	the	DET
taxlaw-12712	133	61	economics	economic	NOUN
taxlaw-12712	133	62	evidenced	evidence	VERB
taxlaw-12712	133	63	by	by	ADP
taxlaw-12712	133	64	formal	formal	ADJ
taxlaw-12712	133	65	documentation	documentation	NOUN
taxlaw-12712	133	66	.	.	PUNCT
taxlaw-12712	134	1	cf	cf	X
taxlaw-12712	134	2	.	.	PUNCT
taxlaw-12712	135	1	rev	rev	PROPN
taxlaw-12712	135	2	.	.	PROPN
taxlaw-12712	135	3	proc	proc	PROPN
taxlaw-12712	135	4	.	.	PUNCT
taxlaw-12712	136	1	2001	2001	NUM
taxlaw-12712	136	2	-	-	SYM
taxlaw-12712	136	3	28	28	NUM
taxlaw-12712	136	4	,	,	PUNCT
taxlaw-12712	136	5	2001	2001	NUM
taxlaw-12712	136	6	-	-	SYM
taxlaw-12712	136	7	1	1	NUM
taxlaw-12712	136	8	c.b	c.b	PROPN
taxlaw-12712	136	9	.	.	PROPN
taxlaw-12712	136	10	1156	1156	NUM
taxlaw-12712	136	11	;	;	PUNCT
taxlaw-12712	136	12	rev	rev	PROPN
taxlaw-12712	136	13	.	.	PROPN
taxlaw-12712	136	14	proc	proc	PROPN
taxlaw-12712	136	15	.	.	PUNCT
taxlaw-12712	137	1	2001	2001	NUM
taxlaw-12712	137	2	-	-	SYM
taxlaw-12712	137	3	29	29	NUM
taxlaw-12712	137	4	,	,	PUNCT
taxlaw-12712	137	5	2001	2001	NUM
taxlaw-12712	137	6	-	-	SYM
taxlaw-12712	137	7	1	1	NUM
taxlaw-12712	137	8	c.b	c.b	PROPN
taxlaw-12712	137	9	.	.	PROPN
taxlaw-12712	137	10	1160	1160	NUM
taxlaw-12712	137	11	(	(	PUNCT
taxlaw-12712	137	12	both	both	PRON
taxlaw-12712	137	13	providing	provide	VERB
taxlaw-12712	137	14	advance	advance	NOUN
taxlaw-12712	137	15	irs	irs	PROPN
taxlaw-12712	137	16	ruling	ruling	NOUN
taxlaw-12712	137	17	guidance	guidance	NOUN
taxlaw-12712	137	18	for	for	ADP
taxlaw-12712	137	19	6	6	NUM
taxlaw-12712	137	20	columbia	columbia	PROPN
taxlaw-12712	137	21	journal	journal	PROPN
taxlaw-12712	137	22	of	of	ADP
taxlaw-12712	137	23	tax	tax	NOUN
taxlaw-12712	137	24	law	law	NOUN
taxlaw-12712	137	25	[	[	X
taxlaw-12712	137	26	vol	vol	NOUN
taxlaw-12712	137	27	.	.	PUNCT
taxlaw-12712	138	1	16:1	16:1	NUM
taxlaw-12712	138	2	transaction	transaction	NOUN
taxlaw-12712	138	3	-	-	PUNCT
taxlaw-12712	138	4	specific	specific	ADJ
taxlaw-12712	138	5	inputs	input	NOUN
taxlaw-12712	138	6	dominate	dominate	VERB
taxlaw-12712	138	7	,	,	PUNCT
taxlaw-12712	138	8	leaving	leave	VERB
taxlaw-12712	138	9	taxpayers	taxpayer	NOUN
taxlaw-12712	138	10	to	to	PART
taxlaw-12712	138	11	rely	rely	VERB
taxlaw-12712	138	12	on	on	ADP
taxlaw-12712	138	13	their	their	PRON
taxlaw-12712	138	14	advisors	advisor	NOUN
taxlaw-12712	138	15	’	'	PUNCT
taxlaw-12712	138	16	judgment	judgment	NOUN
taxlaw-12712	138	17	or	or	CCONJ
taxlaw-12712	138	18	adjudicators	adjudicator	NOUN
taxlaw-12712	138	19	’	'	PUNCT
taxlaw-12712	138	20	discretion.20	discretion.20	VERB
taxlaw-12712	138	21	in	in	ADP
taxlaw-12712	138	22	this	this	DET
taxlaw-12712	138	23	sense	sense	NOUN
taxlaw-12712	138	24	,	,	PUNCT
taxlaw-12712	138	25	realization	realization	NOUN
taxlaw-12712	138	26	represents	represent	VERB
taxlaw-12712	138	27	a	a	DET
taxlaw-12712	138	28	quintessential	quintessential	ADJ
taxlaw-12712	138	29	legal	legal	ADJ
taxlaw-12712	138	30	standard	standard	NOUN
taxlaw-12712	138	31	,	,	PUNCT
taxlaw-12712	138	32	even	even	ADV
taxlaw-12712	138	33	for	for	ADP
taxlaw-12712	138	34	transactions	transaction	NOUN
taxlaw-12712	138	35	as	as	ADP
taxlaw-12712	138	36	superficially	superficially	ADV
taxlaw-12712	138	37	straightforward	straightforward	ADJ
taxlaw-12712	138	38	as	as	ADP
taxlaw-12712	138	39	sales	sale	NOUN
taxlaw-12712	138	40	or	or	CCONJ
taxlaw-12712	138	41	leases	lease	NOUN
taxlaw-12712	138	42	under	under	ADP
taxlaw-12712	138	43	state	state	NOUN
taxlaw-12712	138	44	law.21	law.21	NOUN
taxlaw-12712	138	45	by	by	ADP
taxlaw-12712	138	46	framing	frame	VERB
taxlaw-12712	138	47	realization	realization	NOUN
taxlaw-12712	138	48	as	as	ADP
taxlaw-12712	138	49	a	a	DET
taxlaw-12712	138	50	standard	standard	NOUN
taxlaw-12712	138	51	,	,	PUNCT
taxlaw-12712	138	52	this	this	DET
taxlaw-12712	138	53	article	article	NOUN
taxlaw-12712	138	54	reveals	reveal	VERB
taxlaw-12712	138	55	novel	novel	ADJ
taxlaw-12712	138	56	stakes	stake	NOUN
taxlaw-12712	138	57	for	for	ADP
taxlaw-12712	138	58	constitutionalizing	constitutionalize	VERB
taxlaw-12712	138	59	the	the	DET
taxlaw-12712	138	60	principle.22	principle.22	NOUN
taxlaw-12712	138	61	taxpayers	taxpayer	NOUN
taxlaw-12712	138	62	and	and	CCONJ
taxlaw-12712	138	63	their	their	PRON
taxlaw-12712	138	64	advisors	advisor	NOUN
taxlaw-12712	138	65	could	could	AUX
taxlaw-12712	138	66	leverage	leverage	VERB
taxlaw-12712	138	67	a	a	DET
taxlaw-12712	138	68	constitutional	constitutional	ADJ
taxlaw-12712	138	69	realization	realization	NOUN
taxlaw-12712	138	70	requirement	requirement	NOUN
taxlaw-12712	138	71	as	as	ADP
taxlaw-12712	138	72	a	a	DET
taxlaw-12712	138	73	type	type	NOUN
taxlaw-12712	138	74	of	of	ADP
taxlaw-12712	138	75	taxpayer	taxpayer	NOUN
taxlaw-12712	138	76	-	-	PUNCT
taxlaw-12712	138	77	initiated	initiate	VERB
taxlaw-12712	138	78	antiabuse	antiabuse	NOUN
taxlaw-12712	138	79	doctrine	doctrine	NOUN
taxlaw-12712	138	80	.	.	PUNCT
taxlaw-12712	139	1	that	that	PRON
taxlaw-12712	139	2	is	be	AUX
taxlaw-12712	139	3	,	,	PUNCT
taxlaw-12712	139	4	taxpayers	taxpayer	NOUN
taxlaw-12712	139	5	could	could	AUX
taxlaw-12712	139	6	treat	treat	VERB
taxlaw-12712	139	7	portions	portion	NOUN
taxlaw-12712	139	8	of	of	ADP
taxlaw-12712	139	9	the	the	DET
taxlaw-12712	139	10	code	code	NOUN
taxlaw-12712	139	11	and	and	CCONJ
taxlaw-12712	139	12	regulations	regulation	NOUN
taxlaw-12712	139	13	as	as	ADP
taxlaw-12712	139	14	safe	safe	ADJ
taxlaw-12712	139	15	harbors	harbor	NOUN
taxlaw-12712	139	16	,	,	PUNCT
taxlaw-12712	139	17	rather	rather	ADV
taxlaw-12712	139	18	than	than	ADP
taxlaw-12712	139	19	as	as	ADP
taxlaw-12712	139	20	binding	bind	VERB
taxlaw-12712	139	21	,	,	PUNCT
taxlaw-12712	139	22	with	with	ADP
taxlaw-12712	139	23	an	an	DET
taxlaw-12712	139	24	open	open	ADJ
taxlaw-12712	139	25	and	and	CCONJ
taxlaw-12712	139	26	inchoate	inchoate	ADJ
taxlaw-12712	139	27	option	option	NOUN
taxlaw-12712	139	28	to	to	PART
taxlaw-12712	139	29	challenge	challenge	VERB
taxlaw-12712	139	30	—	—	PUNCT
taxlaw-12712	139	31	and	and	CCONJ
taxlaw-12712	139	32	perhaps	perhaps	ADV
taxlaw-12712	139	33	invalidate	invalidate	VERB
taxlaw-12712	139	34	—	—	PUNCT
taxlaw-12712	139	35	these	these	DET
taxlaw-12712	139	36	rule	rule	NOUN
taxlaw-12712	139	37	-	-	PUNCT
taxlaw-12712	139	38	bound	bind	VERB
taxlaw-12712	139	39	regimes	regime	NOUN
taxlaw-12712	139	40	on	on	ADP
taxlaw-12712	139	41	a	a	DET
taxlaw-12712	139	42	constitutional	constitutional	ADJ
taxlaw-12712	139	43	basis.23	basis.23	NOUN
taxlaw-12712	139	44	these	these	DET
taxlaw-12712	139	45	mechanics	mechanic	NOUN
taxlaw-12712	139	46	run	run	VERB
taxlaw-12712	139	47	parallel	parallel	ADJ
taxlaw-12712	139	48	to	to	ADP
taxlaw-12712	139	49	longstanding	longstande	VERB
taxlaw-12712	139	50	government	government	NOUN
taxlaw-12712	139	51	-	-	PUNCT
taxlaw-12712	139	52	asserted	assert	VERB
taxlaw-12712	139	53	antiabuse	antiabuse	ADJ
taxlaw-12712	139	54	doctrines	doctrine	NOUN
taxlaw-12712	139	55	in	in	ADP
taxlaw-12712	139	56	tax	tax	NOUN
taxlaw-12712	139	57	law,24	law,24	NOUN
taxlaw-12712	139	58	which	which	PRON
taxlaw-12712	139	59	also	also	ADV
taxlaw-12712	139	60	provide	provide	VERB
taxlaw-12712	139	61	a	a	DET
taxlaw-12712	139	62	standard	standard	NOUN
taxlaw-12712	139	63	-	-	PUNCT
taxlaw-12712	139	64	based	base	VERB
taxlaw-12712	139	65	backstop	backstop	NOUN
taxlaw-12712	139	66	for	for	ADP
taxlaw-12712	139	67	the	the	DET
taxlaw-12712	139	68	predominately	predominately	ADV
taxlaw-12712	139	69	rulebound	rulebound	NOUN
taxlaw-12712	139	70	code	code	NOUN
taxlaw-12712	139	71	and	and	CCONJ
taxlaw-12712	139	72	regulations.25	regulations.25	VERB
taxlaw-12712	139	73	during	during	ADP
taxlaw-12712	139	74	the	the	DET
taxlaw-12712	139	75	enforcement	enforcement	NOUN
taxlaw-12712	139	76	process	process	NOUN
taxlaw-12712	139	77	,	,	PUNCT
taxlaw-12712	139	78	the	the	DET
taxlaw-12712	139	79	government	government	NOUN
taxlaw-12712	139	80	asserts	assert	VERB
taxlaw-12712	139	81	conventional	conventional	ADJ
taxlaw-12712	139	82	antiabuse	antiabuse	ADJ
taxlaw-12712	139	83	doctrines	doctrine	NOUN
taxlaw-12712	139	84	to	to	PART
taxlaw-12712	139	85	disregard	disregard	VERB
taxlaw-12712	139	86	the	the	DET
taxlaw-12712	139	87	code	code	NOUN
taxlaw-12712	139	88	’s	’s	PART
taxlaw-12712	139	89	literal	literal	ADJ
taxlaw-12712	139	90	language	language	NOUN
taxlaw-12712	139	91	or	or	CCONJ
taxlaw-12712	139	92	operation	operation	NOUN
taxlaw-12712	139	93	,	,	PUNCT
taxlaw-12712	139	94	instead	instead	ADV
taxlaw-12712	139	95	substituting	substitute	VERB
taxlaw-12712	139	96	a	a	DET
taxlaw-12712	139	97	tax	tax	NOUN
taxlaw-12712	139	98	result	result	NOUN
taxlaw-12712	139	99	that	that	SCONJ
taxlaw-12712	139	100	better	well	ADJ
taxlaw-12712	139	101	comports	comport	VERB
taxlaw-12712	139	102	with	with	ADP
taxlaw-12712	139	103	broader	broad	ADJ
taxlaw-12712	139	104	values.26	values.26	ADJ
taxlaw-12712	139	105	by	by	ADP
taxlaw-12712	139	106	contrast	contrast	NOUN
taxlaw-12712	139	107	,	,	PUNCT
taxlaw-12712	139	108	taxpayers	taxpayer	NOUN
taxlaw-12712	139	109	generally	generally	ADV
taxlaw-12712	139	110	are	be	AUX
taxlaw-12712	139	111	bound	bind	VERB
taxlaw-12712	139	112	by	by	ADP
taxlaw-12712	139	113	their	their	PRON
taxlaw-12712	139	114	return	return	NOUN
taxlaw-12712	139	115	positions.27	positions.27	PROPN
taxlaw-12712	139	116	a	a	DET
taxlaw-12712	139	117	leasing	leasing	NOUN
taxlaw-12712	139	118	transactions	transaction	NOUN
taxlaw-12712	139	119	)	)	PUNCT
taxlaw-12712	139	120	.	.	PUNCT
taxlaw-12712	140	1	20	20	NUM
taxlaw-12712	140	2	see	see	VERB
taxlaw-12712	140	3	elkins	elkin	NOUN
taxlaw-12712	140	4	,	,	PUNCT
taxlaw-12712	140	5	supra	supra	PROPN
taxlaw-12712	140	6	note	note	NOUN
taxlaw-12712	140	7	2	2	NUM
taxlaw-12712	140	8	,	,	PUNCT
taxlaw-12712	140	9	at	at	ADP
taxlaw-12712	140	10	49	49	NUM
taxlaw-12712	140	11	(	(	PUNCT
taxlaw-12712	140	12	arguing	argue	VERB
taxlaw-12712	140	13	that	that	SCONJ
taxlaw-12712	140	14	taxpayers	taxpayer	NOUN
taxlaw-12712	140	15	“	"	PUNCT
taxlaw-12712	140	16	are	be	AUX
taxlaw-12712	140	17	ordinarily	ordinarily	ADV
taxlaw-12712	140	18	free	free	ADJ
taxlaw-12712	140	19	to	to	PART
taxlaw-12712	140	20	ignore	ignore	VERB
taxlaw-12712	140	21	[	[	X
taxlaw-12712	140	22	standardbased	standardbase	VERB
taxlaw-12712	140	23	antiabuse	antiabuse	ADJ
taxlaw-12712	140	24	doctrines	doctrine	NOUN
taxlaw-12712	140	25	]	]	X
taxlaw-12712	140	26	,	,	PUNCT
taxlaw-12712	140	27	or	or	CCONJ
taxlaw-12712	140	28	at	at	ADP
taxlaw-12712	140	29	least	least	ADJ
taxlaw-12712	140	30	interpret	interpret	VERB
taxlaw-12712	140	31	them	they	PRON
taxlaw-12712	140	32	as	as	ADV
taxlaw-12712	140	33	leniently	leniently	ADV
taxlaw-12712	140	34	as	as	ADP
taxlaw-12712	140	35	possible	possible	ADJ
taxlaw-12712	140	36	”	"	PUNCT
taxlaw-12712	140	37	)	)	PUNCT
taxlaw-12712	140	38	.	.	PUNCT
taxlaw-12712	141	1	21	21	NUM
taxlaw-12712	141	2	other	other	ADJ
taxlaw-12712	141	3	stakes	stake	NOUN
taxlaw-12712	141	4	for	for	ADP
taxlaw-12712	141	5	this	this	DET
taxlaw-12712	141	6	inquiry	inquiry	NOUN
taxlaw-12712	141	7	involve	involve	VERB
taxlaw-12712	141	8	arbitrage	arbitrage	NOUN
taxlaw-12712	141	9	between	between	ADP
taxlaw-12712	141	10	nontax	nontax	NOUN
taxlaw-12712	141	11	legal	legal	ADJ
taxlaw-12712	141	12	categories	category	NOUN
taxlaw-12712	141	13	(	(	PUNCT
taxlaw-12712	141	14	such	such	ADJ
taxlaw-12712	141	15	as	as	ADP
taxlaw-12712	141	16	a	a	DET
taxlaw-12712	141	17	sale	sale	NOUN
taxlaw-12712	141	18	or	or	CCONJ
taxlaw-12712	141	19	lease	lease	NOUN
taxlaw-12712	141	20	under	under	ADP
taxlaw-12712	141	21	state	state	NOUN
taxlaw-12712	141	22	law	law	NOUN
taxlaw-12712	141	23	)	)	PUNCT
taxlaw-12712	141	24	and	and	CCONJ
taxlaw-12712	141	25	tax	tax	NOUN
taxlaw-12712	141	26	treatment	treatment	NOUN
taxlaw-12712	141	27	(	(	PUNCT
taxlaw-12712	141	28	which	which	PRON
taxlaw-12712	141	29	typically	typically	ADV
taxlaw-12712	141	30	requires	require	VERB
taxlaw-12712	141	31	a	a	DET
taxlaw-12712	141	32	more	more	ADV
taxlaw-12712	141	33	holistic	holistic	ADJ
taxlaw-12712	141	34	legal	legal	ADJ
taxlaw-12712	141	35	and	and	CCONJ
taxlaw-12712	141	36	factual	factual	ADJ
taxlaw-12712	141	37	analysis	analysis	NOUN
taxlaw-12712	141	38	)	)	PUNCT
taxlaw-12712	141	39	.	.	PUNCT
taxlaw-12712	142	1	see	see	VERB
taxlaw-12712	142	2	generally	generally	ADV
taxlaw-12712	142	3	victor	victor	PROPN
taxlaw-12712	142	4	fleischer	fleischer	PROPN
taxlaw-12712	142	5	,	,	PUNCT
taxlaw-12712	142	6	regulatory	regulatory	ADJ
taxlaw-12712	142	7	arbitrage	arbitrage	NOUN
taxlaw-12712	142	8	,	,	PUNCT
taxlaw-12712	142	9	89	89	NUM
taxlaw-12712	142	10	texas	texas	PROPN
taxlaw-12712	142	11	l.	l.	PROPN
taxlaw-12712	142	12	rev	rev	PROPN
taxlaw-12712	142	13	.	.	PROPN
taxlaw-12712	142	14	227	227	NUM
taxlaw-12712	142	15	(	(	PUNCT
taxlaw-12712	142	16	2010	2010	NUM
taxlaw-12712	142	17	)	)	PUNCT
taxlaw-12712	142	18	.	.	PUNCT
taxlaw-12712	143	1	22	22	NUM
taxlaw-12712	143	2	for	for	ADP
taxlaw-12712	143	3	constitutional	constitutional	ADJ
taxlaw-12712	143	4	approaches	approach	NOUN
taxlaw-12712	143	5	to	to	ADP
taxlaw-12712	143	6	tax	tax	NOUN
taxlaw-12712	143	7	law	law	NOUN
taxlaw-12712	143	8	,	,	PUNCT
taxlaw-12712	143	9	see	see	VERB
taxlaw-12712	143	10	bruce	bruce	PROPN
taxlaw-12712	143	11	ackerman	ackerman	PROPN
taxlaw-12712	143	12	,	,	PUNCT
taxlaw-12712	143	13	taxation	taxation	NOUN
taxlaw-12712	143	14	and	and	CCONJ
taxlaw-12712	143	15	the	the	DET
taxlaw-12712	143	16	constitution	constitution	NOUN
taxlaw-12712	143	17	,	,	PUNCT
taxlaw-12712	143	18	99	99	NUM
taxlaw-12712	143	19	colum	colum	NOUN
taxlaw-12712	143	20	.	.	PUNCT
taxlaw-12712	144	1	l.	l.	PROPN
taxlaw-12712	144	2	rev	rev	PROPN
taxlaw-12712	144	3	.	.	PROPN
taxlaw-12712	144	4	1	1	NUM
taxlaw-12712	144	5	(	(	PUNCT
taxlaw-12712	144	6	1999	1999	NUM
taxlaw-12712	144	7	)	)	PUNCT
taxlaw-12712	144	8	;	;	PUNCT
taxlaw-12712	144	9	reuven	reuven	VERB
taxlaw-12712	144	10	avi	avi	PROPN
taxlaw-12712	144	11	-	-	PUNCT
taxlaw-12712	144	12	yonah	yonah	ADJ
taxlaw-12712	144	13	,	,	PUNCT
taxlaw-12712	144	14	should	should	AUX
taxlaw-12712	144	15	u.s	u.s	PROPN
taxlaw-12712	144	16	.	.	PROPN
taxlaw-12712	144	17	tax	tax	NOUN
taxlaw-12712	144	18	law	law	NOUN
taxlaw-12712	144	19	be	be	AUX
taxlaw-12712	144	20	constitutionalized	constitutionalize	VERB
taxlaw-12712	144	21	?	?	PUNCT
taxlaw-12712	145	1	centennial	centennial	NOUN
taxlaw-12712	145	2	reflections	reflection	NOUN
taxlaw-12712	145	3	on	on	ADP
taxlaw-12712	145	4	eisner	eisner	PROPN
taxlaw-12712	145	5	v.	v.	PROPN
taxlaw-12712	145	6	macomber	macomber	PROPN
taxlaw-12712	145	7	(	(	PUNCT
taxlaw-12712	145	8	1920	1920	NUM
taxlaw-12712	145	9	)	)	PUNCT
taxlaw-12712	145	10	,	,	PUNCT
taxlaw-12712	145	11	16	16	NUM
taxlaw-12712	145	12	duke	duke	PROPN
taxlaw-12712	145	13	j.	j.	PROPN
taxlaw-12712	145	14	const	const	PROPN
taxlaw-12712	145	15	.	.	PUNCT
taxlaw-12712	146	1	l	l	NOUN
taxlaw-12712	146	2	&	&	CCONJ
taxlaw-12712	146	3	pub	pub	NOUN
taxlaw-12712	146	4	.	.	PUNCT
taxlaw-12712	147	1	pol’y	pol’y	NOUN
taxlaw-12712	147	2	65	65	NUM
taxlaw-12712	147	3	(	(	PUNCT
taxlaw-12712	147	4	2020	2020	NUM
taxlaw-12712	147	5	)	)	PUNCT
taxlaw-12712	147	6	;	;	PUNCT
taxlaw-12712	147	7	brooks	brooks	PROPN
taxlaw-12712	147	8	&	&	CCONJ
taxlaw-12712	147	9	gamage	gamage	PROPN
taxlaw-12712	147	10	,	,	PUNCT
taxlaw-12712	147	11	supra	supra	PROPN
taxlaw-12712	147	12	note	note	NOUN
taxlaw-12712	147	13	7	7	NUM
taxlaw-12712	147	14	;	;	PUNCT
taxlaw-12712	147	15	ari	ari	PROPN
taxlaw-12712	147	16	glogower	glogower	NOUN
taxlaw-12712	147	17	,	,	PUNCT
taxlaw-12712	147	18	a	a	DET
taxlaw-12712	147	19	constitutional	constitutional	ADJ
taxlaw-12712	147	20	wealth	wealth	NOUN
taxlaw-12712	147	21	tax	tax	NOUN
taxlaw-12712	147	22	,	,	PUNCT
taxlaw-12712	147	23	118	118	NUM
taxlaw-12712	147	24	mich	mich	X
taxlaw-12712	147	25	.	.	PUNCT
taxlaw-12712	148	1	l.	l.	PROPN
taxlaw-12712	148	2	rev	rev	PROPN
taxlaw-12712	148	3	.	.	PROPN
taxlaw-12712	149	1	717	717	NUM
taxlaw-12712	149	2	(	(	PUNCT
taxlaw-12712	149	3	2020	2020	NUM
taxlaw-12712	149	4	)	)	PUNCT
taxlaw-12712	149	5	;	;	PUNCT
taxlaw-12712	150	1	erik	erik	PROPN
taxlaw-12712	150	2	m.	m.	PROPN
taxlaw-12712	150	3	jensen	jensen	PROPN
taxlaw-12712	150	4	,	,	PUNCT
taxlaw-12712	150	5	did	do	VERB
taxlaw-12712	150	6	the	the	DET
taxlaw-12712	150	7	sixteenth	sixteenth	ADJ
taxlaw-12712	150	8	amendment	amendment	PROPN
taxlaw-12712	150	9	ever	ever	ADV
taxlaw-12712	150	10	matter	matter	ADV
taxlaw-12712	150	11	?	?	PUNCT
taxlaw-12712	151	1	does	do	AUX
taxlaw-12712	151	2	it	it	PRON
taxlaw-12712	151	3	matter	matter	VERB
taxlaw-12712	151	4	today	today	NOUN
taxlaw-12712	151	5	?	?	PUNCT
taxlaw-12712	151	6	,	,	PUNCT
taxlaw-12712	151	7	108	108	NUM
taxlaw-12712	151	8	nw	nw	X
taxlaw-12712	151	9	.	.	PUNCT
taxlaw-12712	151	10	u.	u.	PROPN
taxlaw-12712	151	11	l.	l.	PROPN
taxlaw-12712	151	12	rev	rev	PROPN
taxlaw-12712	151	13	.	.	PROPN
taxlaw-12712	152	1	799	799	NUM
taxlaw-12712	152	2	(	(	PUNCT
taxlaw-12712	152	3	2014	2014	NUM
taxlaw-12712	152	4	)	)	PUNCT
taxlaw-12712	152	5	;	;	PUNCT
taxlaw-12712	152	6	marjorie	marjorie	PROPN
taxlaw-12712	152	7	e.	e.	PROPN
taxlaw-12712	152	8	kornhauser	kornhauser	PROPN
taxlaw-12712	152	9	,	,	PUNCT
taxlaw-12712	152	10	the	the	DET
taxlaw-12712	152	11	constitutional	constitutional	ADJ
taxlaw-12712	152	12	meaning	meaning	NOUN
taxlaw-12712	152	13	of	of	ADP
taxlaw-12712	152	14	income	income	NOUN
taxlaw-12712	152	15	and	and	CCONJ
taxlaw-12712	152	16	the	the	DET
taxlaw-12712	152	17	income	income	NOUN
taxlaw-12712	152	18	taxation	taxation	NOUN
taxlaw-12712	152	19	of	of	ADP
taxlaw-12712	152	20	gifts	gift	NOUN
taxlaw-12712	152	21	,	,	PUNCT
taxlaw-12712	152	22	25	25	NUM
taxlaw-12712	152	23	conn	conn	PROPN
taxlaw-12712	152	24	.	.	PUNCT
taxlaw-12712	153	1	l.	l.	PROPN
taxlaw-12712	153	2	rev	rev	PROPN
taxlaw-12712	153	3	.	.	PROPN
taxlaw-12712	153	4	1	1	NUM
taxlaw-12712	153	5	(	(	PUNCT
taxlaw-12712	153	6	1992	1992	NUM
taxlaw-12712	153	7	)	)	PUNCT
taxlaw-12712	153	8	;	;	PUNCT
taxlaw-12712	153	9	henry	henry	PROPN
taxlaw-12712	153	10	ordower	ordower	PROPN
taxlaw-12712	153	11	,	,	PUNCT
taxlaw-12712	153	12	revisiting	revisit	VERB
taxlaw-12712	153	13	realization	realization	NOUN
taxlaw-12712	153	14	:	:	PUNCT
taxlaw-12712	153	15	accretion	accretion	NOUN
taxlaw-12712	153	16	taxation	taxation	NOUN
taxlaw-12712	153	17	,	,	PUNCT
taxlaw-12712	153	18	the	the	DET
taxlaw-12712	153	19	constitution	constitution	NOUN
taxlaw-12712	153	20	,	,	PUNCT
taxlaw-12712	153	21	macomber	macomber	PROPN
taxlaw-12712	153	22	,	,	PUNCT
taxlaw-12712	153	23	and	and	CCONJ
taxlaw-12712	153	24	mark	mark	VERB
taxlaw-12712	153	25	to	to	ADP
taxlaw-12712	153	26	market	market	NOUN
taxlaw-12712	153	27	,	,	PUNCT
taxlaw-12712	153	28	13	13	NUM
taxlaw-12712	153	29	va	va	NOUN
taxlaw-12712	153	30	.	.	PUNCT
taxlaw-12712	154	1	tax	tax	PROPN
taxlaw-12712	154	2	rev	rev	PROPN
taxlaw-12712	154	3	.	.	PROPN
taxlaw-12712	154	4	1	1	NUM
taxlaw-12712	154	5	(	(	PUNCT
taxlaw-12712	154	6	1993	1993	NUM
taxlaw-12712	154	7	)	)	PUNCT
taxlaw-12712	154	8	.	.	PUNCT
taxlaw-12712	155	1	23	23	NUM
taxlaw-12712	155	2	for	for	ADP
taxlaw-12712	155	3	a	a	DET
taxlaw-12712	155	4	rules	rule	NOUN
taxlaw-12712	155	5	-	-	PUNCT
taxlaw-12712	155	6	standards	standard	NOUN
taxlaw-12712	155	7	analysis	analysis	NOUN
taxlaw-12712	155	8	of	of	ADP
taxlaw-12712	155	9	government	government	NOUN
taxlaw-12712	155	10	-	-	PUNCT
taxlaw-12712	155	11	created	create	VERB
taxlaw-12712	155	12	safe	safe	ADJ
taxlaw-12712	155	13	harbors	harbor	NOUN
taxlaw-12712	155	14	,	,	PUNCT
taxlaw-12712	155	15	see	see	VERB
taxlaw-12712	155	16	susan	susan	PROPN
taxlaw-12712	155	17	c.	c.	PROPN
taxlaw-12712	155	18	morse	morse	PROPN
taxlaw-12712	155	19	,	,	PUNCT
taxlaw-12712	155	20	safe	safe	ADJ
taxlaw-12712	155	21	harbors	harbor	NOUN
taxlaw-12712	155	22	,	,	PUNCT
taxlaw-12712	155	23	sure	sure	ADJ
taxlaw-12712	155	24	shipwrecks	shipwreck	NOUN
taxlaw-12712	155	25	,	,	PUNCT
taxlaw-12712	156	1	49	49	NUM
taxlaw-12712	156	2	u.c	u.c	PROPN
taxlaw-12712	156	3	.	.	PUNCT
taxlaw-12712	157	1	davis	davis	PROPN
taxlaw-12712	157	2	l.	l.	PROPN
taxlaw-12712	157	3	rev	rev	PROPN
taxlaw-12712	157	4	.	.	PROPN
taxlaw-12712	157	5	1385	1385	NUM
taxlaw-12712	157	6	(	(	PUNCT
taxlaw-12712	157	7	2016	2016	NUM
taxlaw-12712	157	8	)	)	PUNCT
taxlaw-12712	157	9	.	.	PUNCT
taxlaw-12712	158	1	24	24	NUM
taxlaw-12712	158	2	the	the	DET
taxlaw-12712	158	3	substance	substance	NOUN
taxlaw-12712	158	4	-	-	PUNCT
taxlaw-12712	158	5	over	over	ADP
taxlaw-12712	158	6	-	-	PUNCT
taxlaw-12712	158	7	form	form	NOUN
taxlaw-12712	158	8	doctrine	doctrine	NOUN
taxlaw-12712	158	9	,	,	PUNCT
taxlaw-12712	158	10	for	for	ADP
taxlaw-12712	158	11	example	example	NOUN
taxlaw-12712	158	12	,	,	PUNCT
taxlaw-12712	158	13	derives	derive	VERB
taxlaw-12712	158	14	from	from	ADP
taxlaw-12712	158	15	the	the	DET
taxlaw-12712	158	16	well	well	ADV
taxlaw-12712	158	17	-	-	PUNCT
taxlaw-12712	158	18	traveled	travel	VERB
taxlaw-12712	158	19	second	second	ADJ
taxlaw-12712	158	20	circuit	circuit	NOUN
taxlaw-12712	158	21	and	and	CCONJ
taxlaw-12712	158	22	supreme	supreme	PROPN
taxlaw-12712	158	23	court	court	NOUN
taxlaw-12712	158	24	opinions	opinion	NOUN
taxlaw-12712	158	25	in	in	ADP
taxlaw-12712	158	26	gregory	gregory	PROPN
taxlaw-12712	158	27	v.	v.	ADP
taxlaw-12712	158	28	helvering	helvere	VERB
taxlaw-12712	158	29	.	.	PUNCT
taxlaw-12712	159	1	helvering	helvere	VERB
taxlaw-12712	159	2	v.	v.	ADP
taxlaw-12712	159	3	gregory	gregory	PROPN
taxlaw-12712	159	4	,	,	PUNCT
taxlaw-12712	159	5	69	69	NUM
taxlaw-12712	159	6	f.2d	f.2d	ADP
taxlaw-12712	159	7	809	809	NUM
taxlaw-12712	159	8	,	,	PUNCT
taxlaw-12712	159	9	810	810	NUM
taxlaw-12712	159	10	(	(	PUNCT
taxlaw-12712	159	11	2d	2d	NUM
taxlaw-12712	159	12	cir	cir	NOUN
taxlaw-12712	159	13	.	.	PUNCT
taxlaw-12712	159	14	1934	1934	NUM
taxlaw-12712	159	15	)	)	PUNCT
taxlaw-12712	159	16	;	;	PUNCT
taxlaw-12712	159	17	gregory	gregory	PROPN
taxlaw-12712	159	18	v.	v.	ADP
taxlaw-12712	159	19	helvering	helvering	PROPN
taxlaw-12712	159	20	,	,	PUNCT
taxlaw-12712	159	21	293	293	NUM
taxlaw-12712	159	22	u.s	u.s	PROPN
taxlaw-12712	159	23	.	.	PROPN
taxlaw-12712	159	24	465	465	NUM
taxlaw-12712	159	25	(	(	PUNCT
taxlaw-12712	159	26	1935	1935	NUM
taxlaw-12712	159	27	)	)	PUNCT
taxlaw-12712	159	28	.	.	PUNCT
taxlaw-12712	160	1	see	see	VERB
taxlaw-12712	160	2	generally	generally	ADV
taxlaw-12712	160	3	bittker	bittker	VERB
taxlaw-12712	160	4	et	et	PROPN
taxlaw-12712	160	5	al	al	PROPN
taxlaw-12712	160	6	.	.	PROPN
taxlaw-12712	160	7	,	,	PUNCT
taxlaw-12712	160	8	supra	supra	PROPN
taxlaw-12712	160	9	note	note	PROPN
taxlaw-12712	160	10	6	6	NUM
taxlaw-12712	160	11	,	,	PUNCT
taxlaw-12712	160	12	at	at	ADP
taxlaw-12712	160	13	§	§	PROPN
taxlaw-12712	160	14	1.14	1.14	NUM
taxlaw-12712	160	15	(	(	PUNCT
taxlaw-12712	160	16	“	"	PUNCT
taxlaw-12712	160	17	these	these	DET
taxlaw-12712	160	18	presuppositions	presupposition	NOUN
taxlaw-12712	160	19	or	or	CCONJ
taxlaw-12712	160	20	criteria	criterion	NOUN
taxlaw-12712	160	21	are	be	AUX
taxlaw-12712	160	22	so	so	ADV
taxlaw-12712	160	23	pervasive	pervasive	ADJ
taxlaw-12712	160	24	that	that	SCONJ
taxlaw-12712	160	25	they	they	PRON
taxlaw-12712	160	26	resemble	resemble	VERB
taxlaw-12712	160	27	a	a	DET
taxlaw-12712	160	28	preamble	preamble	NOUN
taxlaw-12712	160	29	to	to	ADP
taxlaw-12712	160	30	the	the	DET
taxlaw-12712	160	31	code	code	NOUN
taxlaw-12712	160	32	,	,	PUNCT
taxlaw-12712	160	33	describing	describe	VERB
taxlaw-12712	160	34	the	the	DET
taxlaw-12712	160	35	framework	framework	NOUN
taxlaw-12712	160	36	within	within	ADP
taxlaw-12712	160	37	which	which	PRON
taxlaw-12712	160	38	all	all	DET
taxlaw-12712	160	39	statutory	statutory	ADJ
taxlaw-12712	160	40	provisions	provision	NOUN
taxlaw-12712	160	41	are	be	AUX
taxlaw-12712	160	42	to	to	PART
taxlaw-12712	160	43	function	function	VERB
taxlaw-12712	160	44	.	.	PUNCT
taxlaw-12712	160	45	”	"	PUNCT
taxlaw-12712	160	46	)	)	PUNCT
taxlaw-12712	160	47	.	.	PUNCT
taxlaw-12712	161	1	25	25	NUM
taxlaw-12712	161	2	for	for	ADP
taxlaw-12712	161	3	a	a	DET
taxlaw-12712	161	4	framing	framing	NOUN
taxlaw-12712	161	5	of	of	ADP
taxlaw-12712	161	6	antiabuse	antiabuse	ADJ
taxlaw-12712	161	7	doctrines	doctrine	NOUN
taxlaw-12712	161	8	in	in	ADP
taxlaw-12712	161	9	terms	term	NOUN
taxlaw-12712	161	10	of	of	ADP
taxlaw-12712	161	11	the	the	DET
taxlaw-12712	161	12	choice	choice	NOUN
taxlaw-12712	161	13	between	between	ADP
taxlaw-12712	161	14	legal	legal	ADJ
taxlaw-12712	161	15	rules	rule	NOUN
taxlaw-12712	161	16	and	and	CCONJ
taxlaw-12712	161	17	standards	standard	NOUN
taxlaw-12712	161	18	,	,	PUNCT
taxlaw-12712	161	19	see	see	VERB
taxlaw-12712	161	20	weisbach	weisbach	NOUN
taxlaw-12712	161	21	,	,	PUNCT
taxlaw-12712	161	22	supra	supra	ADJ
taxlaw-12712	161	23	note	note	NOUN
taxlaw-12712	161	24	2	2	NUM
taxlaw-12712	161	25	.	.	SYM
taxlaw-12712	161	26	26	26	NUM
taxlaw-12712	161	27	see	see	NOUN
taxlaw-12712	161	28	noël	noël	PROPN
taxlaw-12712	161	29	b.	b.	PROPN
taxlaw-12712	161	30	cunningham	cunningham	PROPN
taxlaw-12712	161	31	&	&	CCONJ
taxlaw-12712	161	32	james	james	PROPN
taxlaw-12712	161	33	r.	r.	PROPN
taxlaw-12712	161	34	repetti	repetti	PROPN
taxlaw-12712	161	35	,	,	PUNCT
taxlaw-12712	161	36	textualism	textualism	NOUN
taxlaw-12712	161	37	and	and	CCONJ
taxlaw-12712	161	38	tax	tax	NOUN
taxlaw-12712	161	39	shelters	shelter	NOUN
taxlaw-12712	161	40	,	,	PUNCT
taxlaw-12712	161	41	24	24	NUM
taxlaw-12712	161	42	va	va	NOUN
taxlaw-12712	161	43	.	.	PUNCT
taxlaw-12712	161	44	tax	tax	PROPN
taxlaw-12712	161	45	rev	rev	PROPN
taxlaw-12712	161	46	.	.	PROPN
taxlaw-12712	161	47	1	1	NUM
taxlaw-12712	161	48	(	(	PUNCT
taxlaw-12712	161	49	2004	2004	NUM
taxlaw-12712	161	50	)	)	PUNCT
taxlaw-12712	161	51	.	.	PUNCT
taxlaw-12712	162	1	27	27	NUM
taxlaw-12712	162	2	this	this	DET
taxlaw-12712	162	3	principle	principle	NOUN
taxlaw-12712	162	4	sometimes	sometimes	ADV
taxlaw-12712	162	5	is	be	AUX
taxlaw-12712	162	6	referred	refer	VERB
taxlaw-12712	162	7	to	to	ADP
taxlaw-12712	162	8	as	as	ADP
taxlaw-12712	162	9	the	the	DET
taxlaw-12712	162	10	danielson	danielson	NOUN
taxlaw-12712	162	11	doctrine	doctrine	NOUN
taxlaw-12712	162	12	,	,	PUNCT
taxlaw-12712	162	13	though	though	SCONJ
taxlaw-12712	162	14	its	its	PRON
taxlaw-12712	162	15	reach	reach	NOUN
taxlaw-12712	162	16	greatly	greatly	ADV
taxlaw-12712	162	17	exceeds	exceed	VERB
taxlaw-12712	162	18	the	the	DET
taxlaw-12712	162	19	facts	fact	NOUN
taxlaw-12712	162	20	in	in	ADP
taxlaw-12712	162	21	that	that	DET
taxlaw-12712	162	22	third	third	ADJ
taxlaw-12712	162	23	circuit	circuit	NOUN
taxlaw-12712	162	24	case	case	NOUN
taxlaw-12712	162	25	.	.	PUNCT
taxlaw-12712	163	1	commissioner	commissioner	PROPN
taxlaw-12712	163	2	v.	v.	PROPN
taxlaw-12712	163	3	danielson	danielson	PROPN
taxlaw-12712	163	4	,	,	PUNCT
taxlaw-12712	163	5	378	378	NUM
taxlaw-12712	163	6	f.2d	f.2d	NOUN
taxlaw-12712	163	7	771	771	NUM
taxlaw-12712	163	8	(	(	PUNCT
taxlaw-12712	163	9	3d	3d	PROPN
taxlaw-12712	163	10	cir	cir	NOUN
taxlaw-12712	163	11	.	.	PROPN
taxlaw-12712	163	12	1967	1967	NUM
taxlaw-12712	163	13	)	)	PUNCT
taxlaw-12712	163	14	,	,	PUNCT
taxlaw-12712	163	15	cert	cert	PROPN
taxlaw-12712	163	16	.	.	PUNCT
taxlaw-12712	164	1	denied	deny	VERB
taxlaw-12712	164	2	,	,	PUNCT
taxlaw-12712	164	3	389	389	NUM
taxlaw-12712	164	4	u.s	u.s	PROPN
taxlaw-12712	164	5	.	.	PROPN
taxlaw-12712	164	6	858	858	NUM
taxlaw-12712	164	7	(	(	PUNCT
taxlaw-12712	164	8	1967	1967	NUM
taxlaw-12712	164	9	)	)	PUNCT
taxlaw-12712	164	10	;	;	PUNCT
taxlaw-12712	164	11	see	see	VERB
taxlaw-12712	164	12	bittker	bittker	NOUN
taxlaw-12712	164	13	et	et	PROPN
taxlaw-12712	164	14	al	al	PROPN
taxlaw-12712	164	15	.	.	PROPN
taxlaw-12712	164	16	,	,	PUNCT
taxlaw-12712	164	17	supra	supra	PROPN
taxlaw-12712	164	18	note	note	PROPN
taxlaw-12712	164	19	6	6	NUM
taxlaw-12712	164	20	,	,	PUNCT
taxlaw-12712	164	21	at	at	ADP
taxlaw-12712	164	22	§	§	PROPN
taxlaw-12712	164	23	1.19	1.19	NUM
taxlaw-12712	164	24	(	(	PUNCT
taxlaw-12712	164	25	“	"	PUNCT
taxlaw-12712	164	26	[	[	X
taxlaw-12712	164	27	i]t	i]t	NOUN
taxlaw-12712	164	28	is	be	AUX
taxlaw-12712	164	29	easier	easy	ADJ
taxlaw-12712	164	30	for	for	SCONJ
taxlaw-12712	164	31	a	a	DET
taxlaw-12712	164	32	camel	camel	NOUN
taxlaw-12712	164	33	to	to	PART
taxlaw-12712	164	34	pass	pass	VERB
taxlaw-12712	164	35	through	through	ADP
taxlaw-12712	164	36	the	the	DET
taxlaw-12712	164	37	eye	eye	NOUN
taxlaw-12712	164	38	of	of	ADP
taxlaw-12712	164	39	a	a	DET
taxlaw-12712	164	40	needle	needle	NOUN
taxlaw-12712	164	41	,	,	PUNCT
taxlaw-12712	164	42	than	than	ADP
taxlaw-12712	164	43	for	for	ADP
taxlaw-12712	164	44	a	a	DET
taxlaw-12712	164	45	taxpayer	taxpayer	NOUN
taxlaw-12712	164	46	to	to	PART
taxlaw-12712	164	47	disavow	disavow	VERB
taxlaw-12712	164	48	the	the	DET
taxlaw-12712	164	49	form	form	NOUN
taxlaw-12712	164	50	of	of	ADP
taxlaw-12712	164	51	his	his	PRON
taxlaw-12712	164	52	own	own	ADJ
taxlaw-12712	164	53	transaction	transaction	NOUN
taxlaw-12712	164	54	.	.	PUNCT
taxlaw-12712	164	55	”	"	PUNCT
taxlaw-12712	164	56	)	)	PUNCT
taxlaw-12712	164	57	.	.	PUNCT
taxlaw-12712	165	1	some	some	DET
taxlaw-12712	165	2	standard	standard	NOUN
taxlaw-12712	165	3	-	-	PUNCT
taxlaw-12712	165	4	driven	drive	VERB
taxlaw-12712	165	5	analyses	analysis	NOUN
taxlaw-12712	165	6	,	,	PUNCT
taxlaw-12712	165	7	such	such	ADJ
taxlaw-12712	165	8	as	as	ADP
taxlaw-12712	165	9	the	the	DET
taxlaw-12712	165	10	twenty	twenty	NUM
taxlaw-12712	165	11	-	-	PUNCT
taxlaw-12712	165	12	factor	factor	NOUN
taxlaw-12712	165	13	distinction	distinction	NOUN
taxlaw-12712	165	14	between	between	ADP
taxlaw-12712	165	15	employees	employee	NOUN
taxlaw-12712	165	16	and	and	CCONJ
taxlaw-12712	165	17	independent	independent	ADJ
taxlaw-12712	165	18	contractors	contractor	NOUN
taxlaw-12712	165	19	,	,	PUNCT
taxlaw-12712	165	20	may	may	AUX
taxlaw-12712	165	21	involve	involve	VERB
taxlaw-12712	165	22	substance	substance	NOUN
taxlaw-12712	165	23	-	-	PUNCT
taxlaw-12712	165	24	based	base	VERB
taxlaw-12712	165	25	determinations	determination	NOUN
taxlaw-12712	165	26	that	that	PRON
taxlaw-12712	165	27	either	either	CCONJ
taxlaw-12712	165	28	taxpayers	taxpayer	NOUN
taxlaw-12712	165	29	or	or	CCONJ
taxlaw-12712	165	30	the	the	DET
taxlaw-12712	165	31	government	government	NOUN
taxlaw-12712	165	32	may	may	AUX
taxlaw-12712	165	33	assert	assert	VERB
taxlaw-12712	165	34	.	.	PUNCT
taxlaw-12712	166	1	see	see	VERB
taxlaw-12712	166	2	bartels	bartel	NOUN
taxlaw-12712	166	3	v.	v.	ADP
taxlaw-12712	166	4	birmingham	birmingham	PROPN
taxlaw-12712	166	5	,	,	PUNCT
taxlaw-12712	166	6	332	332	NUM
taxlaw-12712	166	7	u.s	u.s	PROPN
taxlaw-12712	166	8	.	.	PROPN
taxlaw-12712	166	9	126	126	NUM
taxlaw-12712	166	10	(	(	PUNCT
taxlaw-12712	166	11	1947	1947	NUM
taxlaw-12712	166	12	)	)	PUNCT
taxlaw-12712	166	13	(	(	PUNCT
taxlaw-12712	166	14	allowing	allow	VERB
taxlaw-12712	166	15	taxpayers	taxpayer	NOUN
taxlaw-12712	166	16	to	to	PART
taxlaw-12712	166	17	disavow	disavow	VERB
taxlaw-12712	166	18	a	a	DET
taxlaw-12712	166	19	standard	standard	ADJ
taxlaw-12712	166	20	employment	employment	NOUN
taxlaw-12712	166	21	agreement	agreement	NOUN
taxlaw-12712	166	22	when	when	SCONJ
taxlaw-12712	166	23	the	the	DET
taxlaw-12712	166	24	substance	substance	NOUN
taxlaw-12712	166	25	of	of	ADP
taxlaw-12712	166	26	the	the	DET
taxlaw-12712	166	27	arrangement	arrangement	NOUN
taxlaw-12712	166	28	was	be	AUX
taxlaw-12712	166	29	an	an	DET
taxlaw-12712	166	30	independent	independent	ADJ
taxlaw-12712	166	31	contractor	contractor	NOUN
taxlaw-12712	166	32	relationship	relationship	NOUN
taxlaw-12712	166	33	)	)	PUNCT
taxlaw-12712	166	34	;	;	PUNCT
taxlaw-12712	166	35	see	see	VERB
taxlaw-12712	166	36	generally	generally	ADV
taxlaw-12712	166	37	emily	emily	ADV
taxlaw-12712	166	38	cauble	cauble	ADJ
taxlaw-12712	166	39	,	,	PUNCT
taxlaw-12712	166	40	reforming	reform	VERB
taxlaw-12712	166	41	the	the	DET
taxlaw-12712	166	42	non	non	ADJ
taxlaw-12712	166	43	-	-	ADJ
taxlaw-12712	166	44	disavowal	disavowal	ADJ
taxlaw-12712	166	45	doctrine	doctrine	NOUN
taxlaw-12712	166	46	,	,	PUNCT
taxlaw-12712	166	47	35	35	NUM
taxlaw-12712	166	48	va	va	NOUN
taxlaw-12712	166	49	.	.	PUNCT
taxlaw-12712	167	1	tax	tax	PROPN
taxlaw-12712	167	2	rev	rev	PROPN
taxlaw-12712	167	3	.	.	PROPN
taxlaw-12712	168	1	439	439	NUM
taxlaw-12712	168	2	(	(	PUNCT
taxlaw-12712	168	3	2016	2016	NUM
taxlaw-12712	168	4	)	)	PUNCT
taxlaw-12712	169	1	;	;	PUNCT
taxlaw-12712	169	2	robert	robert	PROPN
taxlaw-12712	169	3	thornton	thornton	PROPN
taxlaw-12712	169	4	smith	smith	PROPN
taxlaw-12712	169	5	,	,	PUNCT
taxlaw-12712	169	6	substance	substance	NOUN
taxlaw-12712	169	7	and	and	CCONJ
taxlaw-12712	169	8	form	form	NOUN
taxlaw-12712	169	9	:	:	PUNCT
taxlaw-12712	169	10	a	a	DET
taxlaw-12712	169	11	taxpayer	taxpayer	NOUN
taxlaw-12712	169	12	’s	’s	PART
taxlaw-12712	169	13	2024	2024	NUM
taxlaw-12712	169	14	]	]	PUNCT
taxlaw-12712	169	15	realization	realization	NOUN
taxlaw-12712	169	16	rule	rule	NOUN
taxlaw-12712	169	17	as	as	ADP
taxlaw-12712	169	18	a	a	DET
taxlaw-12712	169	19	legal	legal	ADJ
taxlaw-12712	169	20	standard	standard	ADJ
taxlaw-12712	169	21	7	7	NUM
taxlaw-12712	169	22	constitutional	constitutional	ADJ
taxlaw-12712	169	23	realization	realization	NOUN
taxlaw-12712	169	24	requirement	requirement	NOUN
taxlaw-12712	169	25	would	would	AUX
taxlaw-12712	169	26	flip	flip	VERB
taxlaw-12712	169	27	the	the	DET
taxlaw-12712	169	28	“	"	PUNCT
taxlaw-12712	169	29	one	one	NUM
taxlaw-12712	169	30	-	-	PUNCT
taxlaw-12712	169	31	way	way	NOUN
taxlaw-12712	169	32	street	street	NOUN
taxlaw-12712	169	33	”	"	PUNCT
taxlaw-12712	169	34	of	of	ADP
taxlaw-12712	169	35	conventional	conventional	ADJ
taxlaw-12712	169	36	antiabuse	antiabuse	ADJ
taxlaw-12712	169	37	doctrines	doctrine	NOUN
taxlaw-12712	169	38	on	on	ADP
taxlaw-12712	169	39	its	its	PRON
taxlaw-12712	169	40	head	head	NOUN
taxlaw-12712	169	41	,	,	PUNCT
taxlaw-12712	169	42	giving	give	VERB
taxlaw-12712	169	43	taxpayers	taxpayer	NOUN
taxlaw-12712	169	44	a	a	DET
taxlaw-12712	169	45	unique	unique	ADJ
taxlaw-12712	169	46	tool	tool	NOUN
taxlaw-12712	169	47	against	against	ADP
taxlaw-12712	169	48	the	the	DET
taxlaw-12712	169	49	government.28	government.28	NOUN
taxlaw-12712	169	50	because	because	SCONJ
taxlaw-12712	169	51	realization	realization	NOUN
taxlaw-12712	169	52	undergirds	undergird	VERB
taxlaw-12712	169	53	much	much	ADJ
taxlaw-12712	169	54	of	of	ADP
taxlaw-12712	169	55	the	the	DET
taxlaw-12712	169	56	current	current	ADJ
taxlaw-12712	169	57	code	code	NOUN
taxlaw-12712	169	58	and	and	CCONJ
taxlaw-12712	169	59	regulations	regulation	NOUN
taxlaw-12712	169	60	,	,	PUNCT
taxlaw-12712	169	61	these	these	DET
taxlaw-12712	169	62	challenges	challenge	NOUN
taxlaw-12712	169	63	could	could	AUX
taxlaw-12712	169	64	be	be	AUX
taxlaw-12712	169	65	pervasive	pervasive	ADJ
taxlaw-12712	169	66	.	.	PUNCT
taxlaw-12712	170	1	justice	justice	PROPN
taxlaw-12712	170	2	kavanaugh	kavanaugh	PROPN
taxlaw-12712	170	3	,	,	PUNCT
taxlaw-12712	170	4	writing	write	VERB
taxlaw-12712	170	5	for	for	ADP
taxlaw-12712	170	6	the	the	DET
taxlaw-12712	170	7	majority	majority	NOUN
taxlaw-12712	170	8	in	in	ADP
taxlaw-12712	170	9	moore	moore	PROPN
taxlaw-12712	170	10	,	,	PUNCT
taxlaw-12712	170	11	expressly	expressly	ADV
taxlaw-12712	170	12	recognized	recognize	VERB
taxlaw-12712	170	13	the	the	DET
taxlaw-12712	170	14	potential	potential	ADJ
taxlaw-12712	170	15	“	"	PUNCT
taxlaw-12712	170	16	blast	blast	NOUN
taxlaw-12712	170	17	radius	radius	NOUN
taxlaw-12712	170	18	”	"	PUNCT
taxlaw-12712	170	19	of	of	ADP
taxlaw-12712	170	20	a	a	DET
taxlaw-12712	170	21	broad	broad	ADJ
taxlaw-12712	170	22	constitutional	constitutional	ADJ
taxlaw-12712	170	23	realization	realization	NOUN
taxlaw-12712	170	24	requirement	requirement	NOUN
taxlaw-12712	170	25	—	—	PUNCT
taxlaw-12712	170	26	the	the	DET
taxlaw-12712	170	27	issue	issue	NOUN
taxlaw-12712	170	28	’s	’s	PART
taxlaw-12712	170	29	potential	potential	NOUN
taxlaw-12712	170	30	to	to	PART
taxlaw-12712	170	31	wreak	wreak	VERB
taxlaw-12712	170	32	“	"	PUNCT
taxlaw-12712	170	33	fiscal	fiscal	ADJ
taxlaw-12712	170	34	calamity	calamity	NOUN
taxlaw-12712	170	35	”	"	PUNCT
taxlaw-12712	170	36	on	on	ADP
taxlaw-12712	170	37	the	the	DET
taxlaw-12712	170	38	federal	federal	ADJ
taxlaw-12712	170	39	government.29	government.29	NOUN
taxlaw-12712	170	40	although	although	SCONJ
taxlaw-12712	170	41	kavanaugh	kavanaugh	PROPN
taxlaw-12712	170	42	’s	’s	PART
taxlaw-12712	170	43	opinion	opinion	NOUN
taxlaw-12712	170	44	worked	work	VERB
taxlaw-12712	170	45	to	to	PART
taxlaw-12712	170	46	minimize	minimize	VERB
taxlaw-12712	170	47	such	such	ADJ
taxlaw-12712	170	48	havoc	havoc	NOUN
taxlaw-12712	170	49	,	,	PUNCT
taxlaw-12712	170	50	there	there	PRON
taxlaw-12712	170	51	remains	remain	VERB
taxlaw-12712	170	52	a	a	DET
taxlaw-12712	170	53	strong	strong	ADJ
taxlaw-12712	170	54	possibility	possibility	NOUN
taxlaw-12712	170	55	that	that	SCONJ
taxlaw-12712	170	56	the	the	DET
taxlaw-12712	170	57	court	court	NOUN
taxlaw-12712	170	58	(	(	PUNCT
taxlaw-12712	170	59	or	or	CCONJ
taxlaw-12712	170	60	a	a	DET
taxlaw-12712	170	61	u.s	u.s	PROPN
taxlaw-12712	170	62	.	.	PROPN
taxlaw-12712	170	63	circuit	circuit	PROPN
taxlaw-12712	170	64	court	court	PROPN
taxlaw-12712	170	65	of	of	ADP
taxlaw-12712	170	66	appeals	appeal	NOUN
taxlaw-12712	170	67	)	)	PUNCT
taxlaw-12712	170	68	will	will	AUX
taxlaw-12712	170	69	find	find	VERB
taxlaw-12712	170	70	a	a	DET
taxlaw-12712	170	71	constitutional	constitutional	ADJ
taxlaw-12712	170	72	realization	realization	NOUN
taxlaw-12712	170	73	requirement	requirement	NOUN
taxlaw-12712	170	74	in	in	ADP
taxlaw-12712	170	75	the	the	DET
taxlaw-12712	170	76	future.30	future.30	NOUN
taxlaw-12712	170	77	the	the	DET
taxlaw-12712	170	78	resulting	result	VERB
taxlaw-12712	170	79	doctrinal	doctrinal	ADJ
taxlaw-12712	170	80	shift	shift	NOUN
taxlaw-12712	170	81	would	would	AUX
taxlaw-12712	170	82	have	have	VERB
taxlaw-12712	170	83	systemic	systemic	ADJ
taxlaw-12712	170	84	ramifications	ramification	NOUN
taxlaw-12712	170	85	beyond	beyond	ADP
taxlaw-12712	170	86	those	those	PRON
taxlaw-12712	170	87	identified	identify	VERB
taxlaw-12712	170	88	by	by	ADP
taxlaw-12712	170	89	kavanaugh	kavanaugh	NOUN
taxlaw-12712	170	90	,	,	PUNCT
taxlaw-12712	170	91	who	who	PRON
taxlaw-12712	170	92	,	,	PUNCT
taxlaw-12712	170	93	like	like	ADP
taxlaw-12712	170	94	the	the	DET
taxlaw-12712	170	95	parties	party	NOUN
taxlaw-12712	170	96	and	and	CCONJ
taxlaw-12712	170	97	amici	amici	PROPN
taxlaw-12712	170	98	in	in	ADP
taxlaw-12712	170	99	moore	moore	PROPN
taxlaw-12712	170	100	,	,	PUNCT
taxlaw-12712	170	101	focused	focus	VERB
taxlaw-12712	170	102	on	on	ADP
taxlaw-12712	170	103	“	"	PUNCT
taxlaw-12712	170	104	top	top	ADJ
taxlaw-12712	170	105	-	-	PUNCT
taxlaw-12712	170	106	down	down	NOUN
taxlaw-12712	170	107	”	"	PUNCT
taxlaw-12712	170	108	threats	threat	NOUN
taxlaw-12712	170	109	posed	pose	VERB
taxlaw-12712	170	110	by	by	ADP
taxlaw-12712	170	111	a	a	DET
taxlaw-12712	170	112	constitutional	constitutional	ADJ
taxlaw-12712	170	113	realization	realization	NOUN
taxlaw-12712	170	114	requirement	requirement	NOUN
taxlaw-12712	170	115	.	.	PUNCT
taxlaw-12712	171	1	these	these	DET
taxlaw-12712	171	2	threats	threat	NOUN
taxlaw-12712	171	3	include	include	VERB
taxlaw-12712	171	4	the	the	DET
taxlaw-12712	171	5	possible	possible	ADJ
taxlaw-12712	171	6	constitutional	constitutional	ADJ
taxlaw-12712	171	7	infirmity	infirmity	NOUN
taxlaw-12712	171	8	of	of	ADP
taxlaw-12712	171	9	both	both	DET
taxlaw-12712	171	10	specific	specific	ADJ
taxlaw-12712	171	11	code	code	NOUN
taxlaw-12712	171	12	provisions	provision	NOUN
taxlaw-12712	171	13	and	and	CCONJ
taxlaw-12712	171	14	entire	entire	ADJ
taxlaw-12712	171	15	taxing	tax	VERB
taxlaw-12712	171	16	regimes	regime	NOUN
taxlaw-12712	171	17	,	,	PUNCT
taxlaw-12712	171	18	such	such	ADJ
taxlaw-12712	171	19	as	as	ADP
taxlaw-12712	171	20	those	those	PRON
taxlaw-12712	171	21	applicable	applicable	ADJ
taxlaw-12712	171	22	to	to	ADP
taxlaw-12712	171	23	partnerships	partnership	NOUN
taxlaw-12712	171	24	or	or	CCONJ
taxlaw-12712	171	25	s	s	NOUN
taxlaw-12712	171	26	corporations	corporation	NOUN
taxlaw-12712	171	27	.	.	PUNCT
taxlaw-12712	172	1	the	the	DET
taxlaw-12712	172	2	at	at	ADP
taxlaw-12712	172	3	-	-	PUNCT
taxlaw-12712	172	4	risk	risk	NOUN
taxlaw-12712	172	5	list	list	NOUN
taxlaw-12712	172	6	is	be	AUX
taxlaw-12712	172	7	long.31	long.31	PROPN
taxlaw-12712	172	8	but	but	CCONJ
taxlaw-12712	172	9	a	a	DET
taxlaw-12712	172	10	constitutional	constitutional	ADJ
taxlaw-12712	172	11	realization	realization	NOUN
taxlaw-12712	172	12	requirement	requirement	NOUN
taxlaw-12712	172	13	also	also	ADV
taxlaw-12712	172	14	presents	present	VERB
taxlaw-12712	172	15	a	a	DET
taxlaw-12712	172	16	“	"	PUNCT
taxlaw-12712	172	17	bottom	bottom	ADJ
taxlaw-12712	172	18	-	-	PUNCT
taxlaw-12712	172	19	up	up	ADP
taxlaw-12712	172	20	”	"	PUNCT
taxlaw-12712	172	21	threat	threat	NOUN
taxlaw-12712	172	22	,	,	PUNCT
taxlaw-12712	172	23	linked	link	VERB
taxlaw-12712	172	24	to	to	ADP
taxlaw-12712	172	25	the	the	DET
taxlaw-12712	172	26	operation	operation	NOUN
taxlaw-12712	172	27	of	of	ADP
taxlaw-12712	172	28	a	a	DET
taxlaw-12712	172	29	constitutional	constitutional	ADJ
taxlaw-12712	172	30	realization	realization	NOUN
taxlaw-12712	172	31	requirement	requirement	NOUN
taxlaw-12712	172	32	as	as	ADP
taxlaw-12712	172	33	a	a	DET
taxlaw-12712	172	34	taxpayer	taxpayer	NOUN
taxlaw-12712	172	35	-	-	PUNCT
taxlaw-12712	172	36	initiated	initiate	VERB
taxlaw-12712	172	37	antiabuse	antiabuse	NOUN
taxlaw-12712	172	38	rule	rule	NOUN
taxlaw-12712	172	39	.	.	PUNCT
taxlaw-12712	173	1	realization	realization	NOUN
taxlaw-12712	173	2	and	and	CCONJ
taxlaw-12712	173	3	nonrealization	nonrealization	NOUN
taxlaw-12712	173	4	are	be	AUX
taxlaw-12712	173	5	intertwined	intertwine	VERB
taxlaw-12712	173	6	deeply	deeply	ADV
taxlaw-12712	173	7	with	with	ADP
taxlaw-12712	173	8	the	the	DET
taxlaw-12712	173	9	current	current	ADJ
taxlaw-12712	173	10	code	code	NOUN
taxlaw-12712	173	11	and	and	CCONJ
taxlaw-12712	173	12	regulations	regulation	NOUN
taxlaw-12712	173	13	.	.	PUNCT
taxlaw-12712	174	1	these	these	DET
taxlaw-12712	174	2	principles	principle	NOUN
taxlaw-12712	174	3	constitute	constitute	VERB
taxlaw-12712	174	4	essential	essential	ADJ
taxlaw-12712	174	5	right	right	NOUN
taxlaw-12712	174	6	to	to	PART
taxlaw-12712	174	7	assert	assert	VERB
taxlaw-12712	174	8	the	the	DET
taxlaw-12712	174	9	priority	priority	NOUN
taxlaw-12712	174	10	of	of	ADP
taxlaw-12712	174	11	substance	substance	NOUN
taxlaw-12712	174	12	,	,	PUNCT
taxlaw-12712	174	13	44	44	NUM
taxlaw-12712	174	14	tax	tax	NOUN
taxlaw-12712	174	15	law	law	NOUN
taxlaw-12712	174	16	.	.	PUNCT
taxlaw-12712	175	1	137	137	NUM
taxlaw-12712	175	2	(	(	PUNCT
taxlaw-12712	175	3	1990	1990	NUM
taxlaw-12712	175	4	)	)	PUNCT
taxlaw-12712	175	5	.	.	PUNCT
taxlaw-12712	176	1	28	28	NUM
taxlaw-12712	176	2	see	see	VERB
taxlaw-12712	176	3	jamie	jamie	PROPN
taxlaw-12712	176	4	brown	brown	PROPN
taxlaw-12712	176	5	,	,	PUNCT
taxlaw-12712	176	6	the	the	DET
taxlaw-12712	176	7	state	state	NOUN
taxlaw-12712	176	8	of	of	ADP
taxlaw-12712	176	9	the	the	DET
taxlaw-12712	176	10	non	non	ADJ
taxlaw-12712	176	11	-	-	ADJ
taxlaw-12712	176	12	disavowal	disavowal	ADJ
taxlaw-12712	176	13	principle	principle	NOUN
taxlaw-12712	176	14	after	after	ADP
taxlaw-12712	176	15	complex	complex	ADJ
taxlaw-12712	176	16	media	medium	NOUN
taxlaw-12712	176	17	,	,	PUNCT
taxlaw-12712	176	18	183	183	NUM
taxlaw-12712	176	19	tax	tax	NOUN
taxlaw-12712	176	20	notes	note	NOUN
taxlaw-12712	176	21	fed	feed	VERB
taxlaw-12712	176	22	.	.	PUNCT
taxlaw-12712	176	23	1201	1201	NUM
taxlaw-12712	176	24	,	,	PUNCT
taxlaw-12712	176	25	1209	1209	NUM
taxlaw-12712	176	26	(	(	PUNCT
taxlaw-12712	176	27	may	may	PROPN
taxlaw-12712	176	28	13	13	NUM
taxlaw-12712	176	29	,	,	PUNCT
taxlaw-12712	176	30	2024	2024	NUM
taxlaw-12712	176	31	)	)	PUNCT
taxlaw-12712	176	32	(	(	PUNCT
taxlaw-12712	176	33	citing	cite	VERB
taxlaw-12712	176	34	higgins	higgins	PROPN
taxlaw-12712	176	35	v.	v.	ADP
taxlaw-12712	176	36	smith	smith	PROPN
taxlaw-12712	176	37	,	,	PUNCT
taxlaw-12712	176	38	308	308	NUM
taxlaw-12712	176	39	u.s	u.s	PROPN
taxlaw-12712	176	40	.	.	PROPN
taxlaw-12712	176	41	473	473	NUM
taxlaw-12712	176	42	(	(	PUNCT
taxlaw-12712	176	43	1940	1940	NUM
taxlaw-12712	176	44	)	)	PUNCT
taxlaw-12712	176	45	)	)	PUNCT
taxlaw-12712	176	46	.	.	PUNCT
taxlaw-12712	177	1	this	this	DET
taxlaw-12712	177	2	mechanic	mechanic	NOUN
taxlaw-12712	177	3	is	be	AUX
taxlaw-12712	177	4	,	,	PUNCT
taxlaw-12712	177	5	of	of	ADP
taxlaw-12712	177	6	course	course	NOUN
taxlaw-12712	177	7	,	,	PUNCT
taxlaw-12712	177	8	how	how	SCONJ
taxlaw-12712	177	9	constitutional	constitutional	ADJ
taxlaw-12712	177	10	rights	right	NOUN
taxlaw-12712	177	11	operate	operate	VERB
taxlaw-12712	177	12	.	.	PUNCT
taxlaw-12712	178	1	29	29	NUM
taxlaw-12712	178	2	moore	moore	PROPN
taxlaw-12712	178	3	v.	v.	PROPN
taxlaw-12712	178	4	united	united	PROPN
taxlaw-12712	178	5	states	states	PROPN
taxlaw-12712	178	6	,	,	PUNCT
taxlaw-12712	178	7	144	144	NUM
taxlaw-12712	178	8	s.	s.	PROPN
taxlaw-12712	178	9	ct	ct	PROPN
taxlaw-12712	178	10	.	.	PROPN
taxlaw-12712	178	11	1680	1680	NUM
taxlaw-12712	178	12	,	,	PUNCT
taxlaw-12712	178	13	1693	1693	NUM
taxlaw-12712	178	14	,	,	PUNCT
taxlaw-12712	178	15	1696	1696	NUM
taxlaw-12712	178	16	(	(	PUNCT
taxlaw-12712	178	17	2024	2024	NUM
taxlaw-12712	178	18	)	)	PUNCT
taxlaw-12712	178	19	.	.	PUNCT
taxlaw-12712	178	20	30	30	NUM
taxlaw-12712	179	1	the	the	DET
taxlaw-12712	179	2	court	court	NOUN
taxlaw-12712	179	3	did	do	AUX
taxlaw-12712	179	4	not	not	PART
taxlaw-12712	179	5	expressly	expressly	ADV
taxlaw-12712	179	6	disavow	disavow	VERB
taxlaw-12712	179	7	eisner	eisner	PROPN
taxlaw-12712	179	8	v.	v.	PROPN
taxlaw-12712	179	9	macomber	macomber	PROPN
taxlaw-12712	179	10	,	,	PUNCT
taxlaw-12712	179	11	252	252	NUM
taxlaw-12712	179	12	u.s	u.s	PROPN
taxlaw-12712	179	13	.	.	PROPN
taxlaw-12712	179	14	189	189	NUM
taxlaw-12712	179	15	(	(	PUNCT
taxlaw-12712	179	16	1920	1920	NUM
taxlaw-12712	179	17	)	)	PUNCT
taxlaw-12712	179	18	,	,	PUNCT
taxlaw-12712	179	19	and	and	CCONJ
taxlaw-12712	179	20	,	,	PUNCT
taxlaw-12712	179	21	based	base	VERB
taxlaw-12712	179	22	on	on	ADP
taxlaw-12712	179	23	the	the	DET
taxlaw-12712	179	24	opinions	opinion	NOUN
taxlaw-12712	179	25	in	in	ADP
taxlaw-12712	179	26	moore	moore	PROPN
taxlaw-12712	179	27	,	,	PUNCT
taxlaw-12712	179	28	at	at	ADP
taxlaw-12712	179	29	least	least	ADJ
taxlaw-12712	179	30	four	four	NUM
taxlaw-12712	179	31	justices	justice	NOUN
taxlaw-12712	179	32	support	support	VERB
taxlaw-12712	179	33	a	a	DET
taxlaw-12712	179	34	constitutional	constitutional	ADJ
taxlaw-12712	179	35	realization	realization	NOUN
taxlaw-12712	179	36	requirement	requirement	NOUN
taxlaw-12712	179	37	(	(	PUNCT
taxlaw-12712	179	38	barrett	barrett	PROPN
taxlaw-12712	179	39	,	,	PUNCT
taxlaw-12712	179	40	alito	alito	PROPN
taxlaw-12712	179	41	,	,	PUNCT
taxlaw-12712	179	42	thomas	thomas	PROPN
taxlaw-12712	179	43	,	,	PUNCT
taxlaw-12712	179	44	and	and	CCONJ
taxlaw-12712	179	45	gorsuch	gorsuch	ADJ
taxlaw-12712	179	46	)	)	PUNCT
taxlaw-12712	179	47	.	.	PUNCT
taxlaw-12712	180	1	see	see	VERB
taxlaw-12712	180	2	infra	infra	NOUN
taxlaw-12712	180	3	part	part	NOUN
taxlaw-12712	180	4	ii.c	ii.c	VERB
taxlaw-12712	180	5	.	.	PUNCT
taxlaw-12712	181	1	31	31	NUM
taxlaw-12712	181	2	in	in	ADP
taxlaw-12712	181	3	moore	moore	PROPN
taxlaw-12712	181	4	,	,	PUNCT
taxlaw-12712	181	5	kavanaugh	kavanaugh	PROPN
taxlaw-12712	181	6	lists	list	VERB
taxlaw-12712	181	7	i.r.c	i.r.c	NOUN
taxlaw-12712	181	8	.	.	PUNCT
taxlaw-12712	182	1	§	§	PROPN
taxlaw-12712	182	2	305(c	305(c	PROPN
taxlaw-12712	182	3	)	)	PUNCT
taxlaw-12712	182	4	,	,	PUNCT
taxlaw-12712	182	5	i.r.c	i.r.c	NOUN
taxlaw-12712	182	6	.	.	PUNCT
taxlaw-12712	183	1	§	§	PROPN
taxlaw-12712	183	2	446	446	NUM
taxlaw-12712	183	3	,	,	PUNCT
taxlaw-12712	183	4	i.r.c	i.r.c	NOUN
taxlaw-12712	183	5	.	.	PUNCT
taxlaw-12712	184	1	§	§	PROPN
taxlaw-12712	184	2	448	448	NUM
taxlaw-12712	184	3	,	,	PUNCT
taxlaw-12712	184	4	i.r.c	i.r.c	NOUN
taxlaw-12712	184	5	.	.	PUNCT
taxlaw-12712	185	1	§	§	PROPN
taxlaw-12712	185	2	951a	951a	PROPN
taxlaw-12712	185	3	,	,	PUNCT
taxlaw-12712	185	4	i.r.c	i.r.c	NOUN
taxlaw-12712	185	5	.	.	PUNCT
taxlaw-12712	186	1	§	§	PROPN
taxlaw-12712	186	2	1256(a	1256(a	NUM
taxlaw-12712	186	3	)	)	PUNCT
taxlaw-12712	186	4	,	,	PUNCT
taxlaw-12712	186	5	i.r.c	i.r.c	NOUN
taxlaw-12712	186	6	.	.	PUNCT
taxlaw-12712	187	1	§	§	PROPN
taxlaw-12712	187	2	1272(a	1272(a	NUM
taxlaw-12712	187	3	)	)	PUNCT
taxlaw-12712	187	4	,	,	PUNCT
taxlaw-12712	187	5	and	and	CCONJ
taxlaw-12712	187	6	all	all	PRON
taxlaw-12712	187	7	of	of	ADP
taxlaw-12712	187	8	subchapter	subchapter	NOUN
taxlaw-12712	187	9	k	k	PROPN
taxlaw-12712	187	10	(	(	PUNCT
taxlaw-12712	187	11	partnership	partnership	NOUN
taxlaw-12712	187	12	taxation	taxation	NOUN
taxlaw-12712	187	13	,	,	PUNCT
taxlaw-12712	187	14	i.r.c	i.r.c	NOUN
taxlaw-12712	187	15	.	.	PUNCT
taxlaw-12712	188	1	§	§	PROPN
taxlaw-12712	188	2	§	§	ADJ
taxlaw-12712	188	3	701	701	NUM
taxlaw-12712	188	4	-	-	SYM
taxlaw-12712	188	5	761	761	NUM
taxlaw-12712	188	6	)	)	PUNCT
taxlaw-12712	188	7	,	,	PUNCT
taxlaw-12712	188	8	subchapter	subchapter	NOUN
taxlaw-12712	188	9	s	s	PART
taxlaw-12712	188	10	(	(	PUNCT
taxlaw-12712	188	11	small	small	ADJ
taxlaw-12712	188	12	business	business	NOUN
taxlaw-12712	188	13	corporations	corporation	NOUN
taxlaw-12712	188	14	,	,	PUNCT
taxlaw-12712	188	15	i.r.c	i.r.c	NOUN
taxlaw-12712	188	16	.	.	PUNCT
taxlaw-12712	189	1	§	§	PROPN
taxlaw-12712	189	2	§	§	PROPN
taxlaw-12712	189	3	1361	1361	NUM
taxlaw-12712	189	4	-	-	SYM
taxlaw-12712	189	5	1379	1379	NUM
taxlaw-12712	189	6	)	)	PUNCT
taxlaw-12712	189	7	,	,	PUNCT
taxlaw-12712	189	8	subpart	subpart	NOUN
taxlaw-12712	189	9	f	f	X
taxlaw-12712	189	10	(	(	PUNCT
taxlaw-12712	189	11	antideferral	antideferral	ADJ
taxlaw-12712	189	12	for	for	ADP
taxlaw-12712	189	13	income	income	NOUN
taxlaw-12712	189	14	earned	earn	VERB
taxlaw-12712	189	15	by	by	ADP
taxlaw-12712	189	16	controlled	control	VERB
taxlaw-12712	189	17	foreign	foreign	ADJ
taxlaw-12712	189	18	corporations	corporation	NOUN
taxlaw-12712	189	19	,	,	PUNCT
taxlaw-12712	189	20	i.r.c	i.r.c	NOUN
taxlaw-12712	189	21	.	.	PUNCT
taxlaw-12712	190	1	§	§	PROPN
taxlaw-12712	190	2	§	§	PROPN
taxlaw-12712	190	3	951	951	NUM
taxlaw-12712	190	4	-	-	SYM
taxlaw-12712	190	5	964	964	NUM
taxlaw-12712	190	6	)	)	PUNCT
taxlaw-12712	190	7	,	,	PUNCT
taxlaw-12712	190	8	and	and	CCONJ
taxlaw-12712	190	9	the	the	DET
taxlaw-12712	190	10	entire	entire	ADJ
taxlaw-12712	190	11	gift	gift	NOUN
taxlaw-12712	190	12	tax	tax	NOUN
taxlaw-12712	190	13	regime	regime	NOUN
taxlaw-12712	190	14	in	in	ADP
taxlaw-12712	190	15	i.r.c	i.r.c	NOUN
taxlaw-12712	190	16	.	.	PUNCT
taxlaw-12712	191	1	§	§	PROPN
taxlaw-12712	191	2	§	§	PROPN
taxlaw-12712	191	3	2501	2501	NUM
taxlaw-12712	191	4	-	-	SYM
taxlaw-12712	191	5	2524	2524	NUM
taxlaw-12712	191	6	.	.	PUNCT
taxlaw-12712	192	1	as	as	SCONJ
taxlaw-12712	192	2	adduced	adduce	VERB
taxlaw-12712	192	3	by	by	ADP
taxlaw-12712	192	4	amici	amici	PROPN
taxlaw-12712	192	5	and	and	CCONJ
taxlaw-12712	192	6	commentators	commentator	NOUN
taxlaw-12712	192	7	,	,	PUNCT
taxlaw-12712	192	8	the	the	DET
taxlaw-12712	192	9	full	full	ADJ
taxlaw-12712	192	10	at	at	ADP
taxlaw-12712	192	11	-	-	PUNCT
taxlaw-12712	192	12	risk	risk	NOUN
taxlaw-12712	192	13	list	list	NOUN
taxlaw-12712	192	14	includes	include	VERB
taxlaw-12712	192	15	the	the	DET
taxlaw-12712	192	16	corporate	corporate	ADJ
taxlaw-12712	192	17	alternative	alternative	ADJ
taxlaw-12712	192	18	minimum	minimum	ADJ
taxlaw-12712	192	19	tax	tax	NOUN
taxlaw-12712	192	20	in	in	ADP
taxlaw-12712	192	21	i.r.c	i.r.c	NOUN
taxlaw-12712	192	22	.	.	PUNCT
taxlaw-12712	193	1	§	§	PROPN
taxlaw-12712	193	2	55(b)(2	55(b)(2	NUM
taxlaw-12712	193	3	)	)	PUNCT
taxlaw-12712	193	4	;	;	PUNCT
taxlaw-12712	193	5	the	the	DET
taxlaw-12712	193	6	rules	rule	NOUN
taxlaw-12712	193	7	applicable	applicable	ADJ
taxlaw-12712	193	8	to	to	ADP
taxlaw-12712	193	9	stock	stock	NOUN
taxlaw-12712	193	10	dividends	dividend	NOUN
taxlaw-12712	193	11	in	in	ADP
taxlaw-12712	193	12	i.r.c	i.r.c	NOUN
taxlaw-12712	193	13	.	.	PUNCT
taxlaw-12712	194	1	§	§	PROPN
taxlaw-12712	194	2	305(b	305(b	PROPN
taxlaw-12712	194	3	)	)	PUNCT
taxlaw-12712	194	4	;	;	PUNCT
taxlaw-12712	194	5	the	the	DET
taxlaw-12712	194	6	percentage	percentage	NOUN
taxlaw-12712	194	7	completion	completion	NOUN
taxlaw-12712	194	8	method	method	NOUN
taxlaw-12712	194	9	for	for	ADP
taxlaw-12712	194	10	long	long	ADJ
taxlaw-12712	194	11	-	-	PUNCT
taxlaw-12712	194	12	term	term	NOUN
taxlaw-12712	194	13	contracts	contract	NOUN
taxlaw-12712	194	14	in	in	ADP
taxlaw-12712	194	15	i.r.c	i.r.c	NOUN
taxlaw-12712	194	16	.	.	PUNCT
taxlaw-12712	195	1	§	§	PROPN
taxlaw-12712	195	2	460	460	NUM
taxlaw-12712	195	3	;	;	PUNCT
taxlaw-12712	195	4	mark	mark	NOUN
taxlaw-12712	195	5	-	-	PUNCT
taxlaw-12712	195	6	to	to	ADP
taxlaw-12712	195	7	-	-	PUNCT
taxlaw-12712	195	8	market	market	NOUN
taxlaw-12712	195	9	accounting	accounting	NOUN
taxlaw-12712	195	10	for	for	ADP
taxlaw-12712	195	11	securities	security	NOUN
taxlaw-12712	195	12	dealers	dealer	NOUN
taxlaw-12712	195	13	and	and	CCONJ
taxlaw-12712	195	14	traders	trader	NOUN
taxlaw-12712	195	15	in	in	ADP
taxlaw-12712	195	16	i.r.c	i.r.c	NOUN
taxlaw-12712	195	17	.	.	PUNCT
taxlaw-12712	196	1	§	§	PROPN
taxlaw-12712	196	2	475(a	475(a	PROPN
taxlaw-12712	196	3	)	)	PUNCT
taxlaw-12712	196	4	;	;	PUNCT
taxlaw-12712	196	5	the	the	DET
taxlaw-12712	196	6	taxation	taxation	NOUN
taxlaw-12712	196	7	of	of	ADP
taxlaw-12712	196	8	certain	certain	ADJ
taxlaw-12712	196	9	foreign	foreign	ADJ
taxlaw-12712	196	10	intangible	intangible	ADJ
taxlaw-12712	196	11	assets	asset	NOUN
taxlaw-12712	196	12	in	in	ADP
taxlaw-12712	196	13	i.r.c	i.r.c	NOUN
taxlaw-12712	196	14	.	.	PUNCT
taxlaw-12712	197	1	§	§	PROPN
taxlaw-12712	197	2	367(d	367(d	PROPN
taxlaw-12712	197	3	)	)	PUNCT
taxlaw-12712	197	4	;	;	PUNCT
taxlaw-12712	197	5	the	the	DET
taxlaw-12712	197	6	personal	personal	ADJ
taxlaw-12712	197	7	holding	hold	VERB
taxlaw-12712	197	8	company	company	NOUN
taxlaw-12712	197	9	rules	rule	VERB
taxlaw-12712	197	10	in	in	ADP
taxlaw-12712	197	11	i.r.c	i.r.c	NOUN
taxlaw-12712	197	12	.	.	PUNCT
taxlaw-12712	198	1	§	§	PROPN
taxlaw-12712	198	2	§	§	PROPN
taxlaw-12712	198	3	541	541	NUM
taxlaw-12712	198	4	-	-	SYM
taxlaw-12712	198	5	547	547	NUM
taxlaw-12712	198	6	;	;	PUNCT
taxlaw-12712	198	7	the	the	DET
taxlaw-12712	198	8	grantor	grantor	NOUN
taxlaw-12712	198	9	trust	trust	NOUN
taxlaw-12712	198	10	rules	rule	VERB
taxlaw-12712	198	11	in	in	ADP
taxlaw-12712	198	12	i.r.c	i.r.c	NOUN
taxlaw-12712	198	13	.	.	PUNCT
taxlaw-12712	199	1	§	§	PROPN
taxlaw-12712	199	2	§	§	PROPN
taxlaw-12712	199	3	671	671	NUM
taxlaw-12712	199	4	-	-	SYM
taxlaw-12712	199	5	679	679	NUM
taxlaw-12712	199	6	;	;	PUNCT
taxlaw-12712	199	7	mark	mark	NOUN
taxlaw-12712	199	8	-	-	PUNCT
taxlaw-12712	199	9	to	to	ADP
taxlaw-12712	199	10	-	-	PUNCT
taxlaw-12712	199	11	market	market	NOUN
taxlaw-12712	199	12	accounting	accounting	NOUN
taxlaw-12712	199	13	for	for	ADP
taxlaw-12712	199	14	life	life	NOUN
taxlaw-12712	199	15	insurance	insurance	NOUN
taxlaw-12712	199	16	companies	company	NOUN
taxlaw-12712	199	17	in	in	ADP
taxlaw-12712	199	18	i.r.c	i.r.c	NOUN
taxlaw-12712	199	19	.	.	PUNCT
taxlaw-12712	200	1	§	§	PROPN
taxlaw-12712	200	2	817a	817a	PROPN
taxlaw-12712	200	3	,	,	PUNCT
taxlaw-12712	200	4	the	the	DET
taxlaw-12712	200	5	expatriation	expatriation	NOUN
taxlaw-12712	200	6	tax	tax	NOUN
taxlaw-12712	200	7	in	in	ADP
taxlaw-12712	200	8	i.r.c	i.r.c	NOUN
taxlaw-12712	200	9	.	.	PUNCT
taxlaw-12712	201	1	§	§	PROPN
taxlaw-12712	201	2	877a	877a	PROPN
taxlaw-12712	201	3	;	;	PUNCT
taxlaw-12712	201	4	the	the	DET
taxlaw-12712	201	5	branch	branch	NOUN
taxlaw-12712	201	6	profits	profit	VERB
taxlaw-12712	201	7	tax	tax	NOUN
taxlaw-12712	201	8	in	in	ADP
taxlaw-12712	201	9	i.r.c	i.r.c	NOUN
taxlaw-12712	201	10	.	.	PUNCT
taxlaw-12712	202	1	§	§	PROPN
taxlaw-12712	202	2	884	884	NUM
taxlaw-12712	202	3	;	;	PUNCT
taxlaw-12712	202	4	the	the	DET
taxlaw-12712	202	5	global	global	ADJ
taxlaw-12712	202	6	intangible	intangible	ADJ
taxlaw-12712	202	7	low	low	ADV
taxlaw-12712	202	8	-	-	PUNCT
taxlaw-12712	202	9	taxed	tax	VERB
taxlaw-12712	202	10	income	income	NOUN
taxlaw-12712	202	11	rules	rule	NOUN
taxlaw-12712	202	12	in	in	ADP
taxlaw-12712	202	13	i.r.c	i.r.c	NOUN
taxlaw-12712	202	14	.	.	PUNCT
taxlaw-12712	203	1	§	§	PROPN
taxlaw-12712	203	2	951a	951a	PROPN
taxlaw-12712	203	3	;	;	PUNCT
taxlaw-12712	203	4	the	the	DET
taxlaw-12712	203	5	wash	wash	NOUN
taxlaw-12712	203	6	sale	sale	NOUN
taxlaw-12712	203	7	rules	rule	NOUN
taxlaw-12712	203	8	in	in	ADP
taxlaw-12712	203	9	i.r.c	i.r.c	NOUN
taxlaw-12712	203	10	.	.	PUNCT
taxlaw-12712	204	1	§	§	PROPN
taxlaw-12712	204	2	1091	1091	NUM
taxlaw-12712	204	3	;	;	PUNCT
taxlaw-12712	204	4	constructive	constructive	ADJ
taxlaw-12712	204	5	sales	sale	NOUN
taxlaw-12712	204	6	in	in	ADP
taxlaw-12712	204	7	i.r.c	i.r.c	NOUN
taxlaw-12712	204	8	.	.	PUNCT
taxlaw-12712	205	1	§	§	PROPN
taxlaw-12712	205	2	1259	1259	NUM
taxlaw-12712	205	3	(	(	PUNCT
taxlaw-12712	205	4	see	see	VERB
taxlaw-12712	205	5	infra	infra	NOUN
taxlaw-12712	205	6	part	part	NOUN
taxlaw-12712	205	7	iii.a.1	iii.a.1	NOUN
taxlaw-12712	205	8	)	)	PUNCT
taxlaw-12712	205	9	;	;	PUNCT
taxlaw-12712	205	10	and	and	CCONJ
taxlaw-12712	205	11	the	the	DET
taxlaw-12712	205	12	passive	passive	ADJ
taxlaw-12712	205	13	foreign	foreign	ADJ
taxlaw-12712	205	14	investment	investment	NOUN
taxlaw-12712	205	15	company	company	NOUN
taxlaw-12712	205	16	rules	rule	VERB
taxlaw-12712	205	17	in	in	ADP
taxlaw-12712	205	18	i.r.c	i.r.c	NOUN
taxlaw-12712	205	19	.	.	PUNCT
taxlaw-12712	206	1	§	§	PROPN
taxlaw-12712	206	2	§	§	PROPN
taxlaw-12712	206	3	1291	1291	NUM
taxlaw-12712	206	4	-	-	SYM
taxlaw-12712	206	5	1297	1297	NUM
taxlaw-12712	206	6	.	.	PUNCT
taxlaw-12712	207	1	see	see	VERB
taxlaw-12712	207	2	brief	brief	NOUN
taxlaw-12712	207	3	of	of	ADP
taxlaw-12712	207	4	american	american	PROPN
taxlaw-12712	207	5	college	college	PROPN
taxlaw-12712	207	6	of	of	ADP
taxlaw-12712	207	7	tax	tax	NOUN
taxlaw-12712	207	8	counsel	counsel	NOUN
taxlaw-12712	207	9	as	as	ADP
taxlaw-12712	207	10	amicus	amicus	NOUN
taxlaw-12712	207	11	curiae	curiae	NOUN
taxlaw-12712	207	12	supporting	support	VERB
taxlaw-12712	207	13	respondent	respondent	NOUN
taxlaw-12712	207	14	at	at	ADP
taxlaw-12712	207	15	18	18	NUM
taxlaw-12712	207	16	-	-	SYM
taxlaw-12712	207	17	25	25	NUM
taxlaw-12712	207	18	,	,	PUNCT
taxlaw-12712	207	19	moore	moore	PROPN
taxlaw-12712	207	20	,	,	PUNCT
taxlaw-12712	207	21	144	144	NUM
taxlaw-12712	207	22	s.	s.	PROPN
taxlaw-12712	207	23	ct	ct	PROPN
taxlaw-12712	207	24	.	.	PROPN
taxlaw-12712	208	1	1680	1680	NUM
taxlaw-12712	208	2	(	(	PUNCT
taxlaw-12712	208	3	no	no	INTJ
taxlaw-12712	208	4	.	.	NOUN
taxlaw-12712	208	5	22	22	NUM
taxlaw-12712	208	6	-	-	SYM
taxlaw-12712	208	7	800	800	NUM
taxlaw-12712	208	8	)	)	PUNCT
taxlaw-12712	208	9	;	;	PUNCT
taxlaw-12712	208	10	brief	brief	NOUN
taxlaw-12712	208	11	of	of	ADP
taxlaw-12712	208	12	american	american	ADJ
taxlaw-12712	208	13	tax	tax	PROPN
taxlaw-12712	208	14	policy	policy	NOUN
taxlaw-12712	208	15	institute	institute	NOUN
taxlaw-12712	208	16	as	as	ADP
taxlaw-12712	208	17	amicus	amicus	NOUN
taxlaw-12712	208	18	curiae	curiae	NOUN
taxlaw-12712	208	19	supporting	support	VERB
taxlaw-12712	208	20	respondent	respondent	NOUN
taxlaw-12712	208	21	at	at	ADP
taxlaw-12712	208	22	20	20	NUM
taxlaw-12712	208	23	-	-	SYM
taxlaw-12712	208	24	26	26	NUM
taxlaw-12712	208	25	,	,	PUNCT
taxlaw-12712	208	26	moore	moore	PROPN
taxlaw-12712	208	27	,	,	PUNCT
taxlaw-12712	208	28	144	144	NUM
taxlaw-12712	208	29	s.	s.	PROPN
taxlaw-12712	208	30	ct	ct	PROPN
taxlaw-12712	208	31	.	.	PROPN
taxlaw-12712	209	1	1680	1680	NUM
taxlaw-12712	209	2	(	(	PUNCT
taxlaw-12712	209	3	no	no	INTJ
taxlaw-12712	209	4	.	.	NOUN
taxlaw-12712	209	5	22	22	NUM
taxlaw-12712	209	6	-	-	SYM
taxlaw-12712	209	7	800	800	NUM
taxlaw-12712	209	8	)	)	PUNCT
taxlaw-12712	209	9	;	;	PUNCT
taxlaw-12712	209	10	brief	brief	NOUN
taxlaw-12712	209	11	of	of	ADP
taxlaw-12712	209	12	reuven	reuven	VERB
taxlaw-12712	209	13	avi	avi	PROPN
taxlaw-12712	209	14	-	-	PUNCT
taxlaw-12712	209	15	yonah	yonah	PROPN
taxlaw-12712	209	16	et	et	PROPN
taxlaw-12712	209	17	al	al	PROPN
taxlaw-12712	209	18	.	.	PROPN
taxlaw-12712	210	1	as	as	SCONJ
taxlaw-12712	210	2	amici	amici	PROPN
taxlaw-12712	210	3	curiae	curiae	NOUN
taxlaw-12712	210	4	supporting	support	VERB
taxlaw-12712	210	5	respondent	respondent	NOUN
taxlaw-12712	210	6	at	at	ADP
taxlaw-12712	210	7	5	5	NUM
taxlaw-12712	210	8	-	-	SYM
taxlaw-12712	210	9	18	18	NUM
taxlaw-12712	210	10	,	,	PUNCT
taxlaw-12712	210	11	moore	moore	PROPN
taxlaw-12712	210	12	,	,	PUNCT
taxlaw-12712	210	13	144	144	NUM
taxlaw-12712	210	14	s.	s.	PROPN
taxlaw-12712	210	15	ct	ct	PROPN
taxlaw-12712	210	16	.	.	PROPN
taxlaw-12712	211	1	1680	1680	NUM
taxlaw-12712	211	2	(	(	PUNCT
taxlaw-12712	211	3	no	no	INTJ
taxlaw-12712	211	4	.	.	NOUN
taxlaw-12712	211	5	22	22	NUM
taxlaw-12712	211	6	-	-	SYM
taxlaw-12712	211	7	800	800	NUM
taxlaw-12712	211	8	)	)	PUNCT
taxlaw-12712	211	9	;	;	PUNCT
taxlaw-12712	211	10	brief	brief	NOUN
taxlaw-12712	211	11	of	of	ADP
taxlaw-12712	211	12	national	national	PROPN
taxlaw-12712	211	13	taxpayers	taxpayers	PROPN
taxlaw-12712	211	14	union	union	PROPN
taxlaw-12712	211	15	foundation	foundation	PROPN
taxlaw-12712	211	16	as	as	ADP
taxlaw-12712	211	17	amicus	amicus	NOUN
taxlaw-12712	211	18	curiae	curiae	NOUN
taxlaw-12712	211	19	supporting	support	VERB
taxlaw-12712	211	20	neither	neither	CCONJ
taxlaw-12712	211	21	party	party	NOUN
taxlaw-12712	211	22	at	at	ADP
taxlaw-12712	211	23	22	22	NUM
taxlaw-12712	211	24	-	-	SYM
taxlaw-12712	211	25	27	27	NUM
taxlaw-12712	211	26	,	,	PUNCT
taxlaw-12712	211	27	moore	moore	PROPN
taxlaw-12712	211	28	,	,	PUNCT
taxlaw-12712	211	29	144	144	NUM
taxlaw-12712	211	30	s.	s.	PROPN
taxlaw-12712	211	31	ct	ct	PROPN
taxlaw-12712	211	32	.	.	PROPN
taxlaw-12712	212	1	1680	1680	NUM
taxlaw-12712	212	2	(	(	PUNCT
taxlaw-12712	212	3	no	no	INTJ
taxlaw-12712	212	4	.	.	NOUN
taxlaw-12712	212	5	22	22	NUM
taxlaw-12712	212	6	-	-	SYM
taxlaw-12712	212	7	800	800	NUM
taxlaw-12712	212	8	)	)	PUNCT
taxlaw-12712	212	9	;	;	PUNCT
taxlaw-12712	212	10	brief	brief	NOUN
taxlaw-12712	212	11	of	of	ADP
taxlaw-12712	212	12	tax	tax	NOUN
taxlaw-12712	212	13	law	law	NOUN
taxlaw-12712	212	14	center	center	NOUN
taxlaw-12712	212	15	at	at	ADP
taxlaw-12712	212	16	nyu	nyu	PROPN
taxlaw-12712	212	17	law	law	PROPN
taxlaw-12712	212	18	et	et	PROPN
taxlaw-12712	212	19	al	al	PROPN
taxlaw-12712	212	20	.	.	PROPN
taxlaw-12712	213	1	as	as	ADP
taxlaw-12712	213	2	amici	amici	PROPN
taxlaw-12712	213	3	curiae	curiae	NOUN
taxlaw-12712	213	4	supporting	support	VERB
taxlaw-12712	213	5	respondent	respondent	NOUN
taxlaw-12712	213	6	at	at	ADP
taxlaw-12712	213	7	23	23	NUM
taxlaw-12712	213	8	-	-	SYM
taxlaw-12712	213	9	25	25	NUM
taxlaw-12712	213	10	,	,	PUNCT
taxlaw-12712	213	11	moore	moore	PROPN
taxlaw-12712	213	12	,	,	PUNCT
taxlaw-12712	213	13	144	144	NUM
taxlaw-12712	213	14	s.	s.	PROPN
taxlaw-12712	213	15	ct	ct	PROPN
taxlaw-12712	213	16	.	.	PROPN
taxlaw-12712	214	1	1680	1680	NUM
taxlaw-12712	214	2	(	(	PUNCT
taxlaw-12712	214	3	no	no	INTJ
taxlaw-12712	214	4	.	.	NOUN
taxlaw-12712	214	5	22	22	NUM
taxlaw-12712	214	6	-	-	SYM
taxlaw-12712	214	7	800	800	NUM
taxlaw-12712	214	8	)	)	PUNCT
taxlaw-12712	214	9	;	;	PUNCT
taxlaw-12712	214	10	brief	brief	NOUN
taxlaw-12712	214	11	of	of	ADP
taxlaw-12712	214	12	theodore	theodore	PROPN
taxlaw-12712	214	13	p.	p.	PROPN
taxlaw-12712	214	14	seto	seto	PROPN
taxlaw-12712	214	15	as	as	ADP
taxlaw-12712	214	16	amicus	amicus	NOUN
taxlaw-12712	214	17	curiae	curiae	NOUN
taxlaw-12712	214	18	supporting	support	VERB
taxlaw-12712	214	19	respondent	respondent	NOUN
taxlaw-12712	214	20	at	at	ADP
taxlaw-12712	214	21	16	16	NUM
taxlaw-12712	214	22	-	-	SYM
taxlaw-12712	214	23	26	26	NUM
taxlaw-12712	214	24	,	,	PUNCT
taxlaw-12712	214	25	moore	moore	PROPN
taxlaw-12712	214	26	,	,	PUNCT
taxlaw-12712	214	27	144	144	NUM
taxlaw-12712	214	28	s.	s.	PROPN
taxlaw-12712	214	29	ct	ct	PROPN
taxlaw-12712	214	30	.	.	PROPN
taxlaw-12712	215	1	1680	1680	NUM
taxlaw-12712	215	2	(	(	PUNCT
taxlaw-12712	215	3	no	no	INTJ
taxlaw-12712	215	4	.	.	NOUN
taxlaw-12712	215	5	22	22	NUM
taxlaw-12712	215	6	-	-	SYM
taxlaw-12712	215	7	800	800	NUM
taxlaw-12712	215	8	)	)	PUNCT
taxlaw-12712	215	9	.	.	PUNCT
taxlaw-12712	216	1	as	as	SCONJ
taxlaw-12712	216	2	this	this	DET
taxlaw-12712	216	3	article	article	NOUN
taxlaw-12712	216	4	elaborates	elaborate	VERB
taxlaw-12712	216	5	,	,	PUNCT
taxlaw-12712	216	6	these	these	DET
taxlaw-12712	216	7	lists	list	NOUN
taxlaw-12712	216	8	are	be	AUX
taxlaw-12712	216	9	incomplete	incomplete	ADJ
taxlaw-12712	216	10	.	.	PUNCT
taxlaw-12712	217	1	see	see	VERB
taxlaw-12712	217	2	,	,	PUNCT
taxlaw-12712	217	3	e.g.	e.g.	ADV
taxlaw-12712	217	4	,	,	PUNCT
taxlaw-12712	217	5	infra	infra	NOUN
taxlaw-12712	217	6	part	part	NOUN
taxlaw-12712	217	7	iii.a.2	iii.a.2	PROPN
taxlaw-12712	217	8	(	(	PUNCT
taxlaw-12712	217	9	discussing	discuss	VERB
taxlaw-12712	217	10	i.r.c	i.r.c	NOUN
taxlaw-12712	217	11	.	.	PUNCT
taxlaw-12712	218	1	§	§	PROPN
taxlaw-12712	218	2	7872	7872	NUM
taxlaw-12712	218	3	and	and	CCONJ
taxlaw-12712	218	4	gift	gift	NOUN
taxlaw-12712	218	5	loans	loan	NOUN
taxlaw-12712	218	6	)	)	PUNCT
taxlaw-12712	218	7	.	.	PUNCT
taxlaw-12712	219	1	8	8	NUM
taxlaw-12712	219	2	columbia	columbia	PROPN
taxlaw-12712	219	3	journal	journal	PROPN
taxlaw-12712	219	4	of	of	ADP
taxlaw-12712	219	5	tax	tax	NOUN
taxlaw-12712	219	6	law	law	NOUN
taxlaw-12712	219	7	[	[	X
taxlaw-12712	219	8	vol	vol	NOUN
taxlaw-12712	219	9	.	.	PUNCT
taxlaw-12712	220	1	16:1	16:1	NUM
taxlaw-12712	220	2	administrative	administrative	ADJ
taxlaw-12712	220	3	infrastructure,32	infrastructure,32	ADJ
taxlaw-12712	220	4	and	and	CCONJ
taxlaw-12712	220	5	revisiting	revisiting	ADJ
taxlaw-12712	220	6	realization	realization	NOUN
taxlaw-12712	220	7	in	in	ADP
taxlaw-12712	220	8	light	light	NOUN
taxlaw-12712	220	9	of	of	ADP
taxlaw-12712	220	10	a	a	DET
taxlaw-12712	220	11	constitutional	constitutional	ADJ
taxlaw-12712	220	12	requirement	requirement	NOUN
taxlaw-12712	220	13	risks	risk	VERB
taxlaw-12712	220	14	a	a	DET
taxlaw-12712	220	15	sort	sort	NOUN
taxlaw-12712	220	16	of	of	ADP
taxlaw-12712	220	17	“	"	PUNCT
taxlaw-12712	220	18	hollowing	hollow	VERB
taxlaw-12712	220	19	out	out	ADP
taxlaw-12712	220	20	”	"	PUNCT
taxlaw-12712	220	21	of	of	ADP
taxlaw-12712	220	22	the	the	DET
taxlaw-12712	220	23	existing	exist	VERB
taxlaw-12712	220	24	income	income	NOUN
taxlaw-12712	220	25	tax	tax	NOUN
taxlaw-12712	220	26	system	system	NOUN
taxlaw-12712	220	27	.	.	PUNCT
taxlaw-12712	221	1	each	each	DET
taxlaw-12712	221	2	taxpayer	taxpayer	NOUN
taxlaw-12712	221	3	action	action	NOUN
taxlaw-12712	221	4	—	—	PUNCT
taxlaw-12712	221	5	each	each	DET
taxlaw-12712	221	6	step	step	NOUN
taxlaw-12712	221	7	taken	take	VERB
taxlaw-12712	221	8	,	,	PUNCT
taxlaw-12712	221	9	each	each	DET
taxlaw-12712	221	10	move	move	NOUN
taxlaw-12712	221	11	made	make	VERB
taxlaw-12712	221	12	—	—	PUNCT
taxlaw-12712	221	13	must	must	AUX
taxlaw-12712	221	14	be	be	AUX
taxlaw-12712	221	15	tested	test	VERB
taxlaw-12712	221	16	against	against	ADP
taxlaw-12712	221	17	the	the	DET
taxlaw-12712	221	18	constitutional	constitutional	ADJ
taxlaw-12712	221	19	threshold	threshold	NOUN
taxlaw-12712	221	20	for	for	ADP
taxlaw-12712	221	21	realization.33	realization.33	NOUN
taxlaw-12712	221	22	to	to	ADP
taxlaw-12712	221	23	the	the	DET
taxlaw-12712	221	24	extent	extent	NOUN
taxlaw-12712	221	25	that	that	SCONJ
taxlaw-12712	221	26	the	the	DET
taxlaw-12712	221	27	constitutional	constitutional	ADJ
taxlaw-12712	221	28	threshold	threshold	NOUN
taxlaw-12712	221	29	controls	control	NOUN
taxlaw-12712	221	30	(	(	PUNCT
taxlaw-12712	221	31	or	or	CCONJ
taxlaw-12712	221	32	is	be	AUX
taxlaw-12712	221	33	treated	treat	VERB
taxlaw-12712	221	34	as	as	ADP
taxlaw-12712	221	35	controlling	control	VERB
taxlaw-12712	221	36	)	)	PUNCT
taxlaw-12712	221	37	,	,	PUNCT
taxlaw-12712	221	38	the	the	DET
taxlaw-12712	221	39	current	current	ADJ
taxlaw-12712	221	40	code	code	NOUN
taxlaw-12712	221	41	and	and	CCONJ
taxlaw-12712	221	42	regulations	regulation	NOUN
taxlaw-12712	221	43	are	be	AUX
taxlaw-12712	221	44	eroded	erode	VERB
taxlaw-12712	221	45	incrementally.34	incrementally.34	NOUN
taxlaw-12712	221	46	realization	realization	NOUN
taxlaw-12712	221	47	is	be	AUX
taxlaw-12712	221	48	not	not	PART
taxlaw-12712	221	49	just	just	ADV
taxlaw-12712	221	50	the	the	DET
taxlaw-12712	221	51	pragmatic	pragmatic	ADJ
taxlaw-12712	221	52	bedrock	bedrock	NOUN
taxlaw-12712	221	53	on	on	ADP
taxlaw-12712	221	54	which	which	PRON
taxlaw-12712	221	55	federal	federal	ADJ
taxlaw-12712	221	56	income	income	NOUN
taxlaw-12712	221	57	taxation	taxation	NOUN
taxlaw-12712	221	58	rests	rest	VERB
taxlaw-12712	221	59	.	.	PUNCT
taxlaw-12712	222	1	in	in	ADP
taxlaw-12712	222	2	some	some	DET
taxlaw-12712	222	3	sense	sense	NOUN
taxlaw-12712	222	4	,	,	PUNCT
taxlaw-12712	222	5	the	the	DET
taxlaw-12712	222	6	u.s	u.s	PROPN
taxlaw-12712	222	7	.	.	PROPN
taxlaw-12712	222	8	income	income	NOUN
taxlaw-12712	222	9	tax	tax	NOUN
taxlaw-12712	222	10	system	system	NOUN
taxlaw-12712	222	11	,	,	PUNCT
taxlaw-12712	222	12	especially	especially	ADV
taxlaw-12712	222	13	as	as	SCONJ
taxlaw-12712	222	14	it	it	PRON
taxlaw-12712	222	15	applies	apply	VERB
taxlaw-12712	222	16	to	to	ADP
taxlaw-12712	222	17	businesses	business	NOUN
taxlaw-12712	222	18	and	and	CCONJ
taxlaw-12712	222	19	high	high	ADJ
taxlaw-12712	222	20	-	-	PUNCT
taxlaw-12712	222	21	income	income	NOUN
taxlaw-12712	222	22	taxpayers	taxpayer	NOUN
taxlaw-12712	222	23	,	,	PUNCT
taxlaw-12712	222	24	is	be	AUX
taxlaw-12712	222	25	realization	realization	NOUN
taxlaw-12712	222	26	questions	question	NOUN
taxlaw-12712	222	27	all	all	DET
taxlaw-12712	222	28	the	the	DET
taxlaw-12712	222	29	way	way	NOUN
taxlaw-12712	222	30	down	down	ADV
taxlaw-12712	222	31	.	.	PUNCT
taxlaw-12712	223	1	more	more	ADV
taxlaw-12712	223	2	broadly	broadly	ADV
taxlaw-12712	223	3	,	,	PUNCT
taxlaw-12712	223	4	the	the	DET
taxlaw-12712	223	5	ultimate	ultimate	ADJ
taxlaw-12712	223	6	stakes	stake	NOUN
taxlaw-12712	223	7	of	of	ADP
taxlaw-12712	223	8	a	a	DET
taxlaw-12712	223	9	constitutional	constitutional	ADJ
taxlaw-12712	223	10	realization	realization	NOUN
taxlaw-12712	223	11	requirement	requirement	NOUN
taxlaw-12712	223	12	involve	involve	VERB
taxlaw-12712	223	13	the	the	DET
taxlaw-12712	223	14	long	long	ADJ
taxlaw-12712	223	15	-	-	PUNCT
taxlaw-12712	223	16	term	term	NOUN
taxlaw-12712	223	17	structure	structure	NOUN
taxlaw-12712	223	18	and	and	CCONJ
taxlaw-12712	223	19	complexity	complexity	NOUN
taxlaw-12712	223	20	of	of	ADP
taxlaw-12712	223	21	the	the	DET
taxlaw-12712	223	22	u.s	u.s	PROPN
taxlaw-12712	223	23	.	.	PROPN
taxlaw-12712	223	24	tax	tax	NOUN
taxlaw-12712	223	25	system.35	system.35	NOUN
taxlaw-12712	223	26	the	the	DET
taxlaw-12712	223	27	heavily	heavily	ADV
taxlaw-12712	223	28	rule	rule	NOUN
taxlaw-12712	223	29	-	-	PUNCT
taxlaw-12712	223	30	bound	bind	VERB
taxlaw-12712	223	31	code	code	NOUN
taxlaw-12712	223	32	and	and	CCONJ
taxlaw-12712	223	33	regulations	regulation	NOUN
taxlaw-12712	223	34	are	be	AUX
taxlaw-12712	223	35	notoriously	notoriously	ADV
taxlaw-12712	223	36	complex	complex	ADJ
taxlaw-12712	223	37	—	—	PUNCT
taxlaw-12712	223	38	perhaps	perhaps	ADV
taxlaw-12712	223	39	irreducibly	irreducibly	ADV
taxlaw-12712	223	40	so.36	so.36	ADJ
taxlaw-12712	223	41	conventional	conventional	ADJ
taxlaw-12712	223	42	antiabuse	antiabuse	NOUN
taxlaw-12712	223	43	doctrines	doctrine	NOUN
taxlaw-12712	223	44	tend	tend	VERB
taxlaw-12712	223	45	to	to	PART
taxlaw-12712	223	46	constrain	constrain	VERB
taxlaw-12712	223	47	this	this	DET
taxlaw-12712	223	48	complexity	complexity	NOUN
taxlaw-12712	223	49	by	by	ADP
taxlaw-12712	223	50	allowing	allow	VERB
taxlaw-12712	223	51	lawmakers	lawmaker	NOUN
taxlaw-12712	223	52	to	to	PART
taxlaw-12712	223	53	write	write	VERB
taxlaw-12712	223	54	(	(	PUNCT
taxlaw-12712	223	55	simpler	simple	ADJ
taxlaw-12712	223	56	)	)	PUNCT
taxlaw-12712	223	57	rules	rule	NOUN
taxlaw-12712	223	58	that	that	PRON
taxlaw-12712	223	59	address	address	VERB
taxlaw-12712	223	60	only	only	ADV
taxlaw-12712	223	61	high	high	ADJ
taxlaw-12712	223	62	-	-	PUNCT
taxlaw-12712	223	63	frequency	frequency	NOUN
taxlaw-12712	223	64	fact	fact	NOUN
taxlaw-12712	223	65	patterns	pattern	NOUN
taxlaw-12712	223	66	.	.	PUNCT
taxlaw-12712	224	1	then	then	ADV
taxlaw-12712	224	2	,	,	PUNCT
taxlaw-12712	224	3	the	the	DET
taxlaw-12712	224	4	enforcement	enforcement	NOUN
taxlaw-12712	224	5	process	process	NOUN
taxlaw-12712	224	6	addresses	address	VERB
taxlaw-12712	224	7	low	low	ADJ
taxlaw-12712	224	8	-	-	PUNCT
taxlaw-12712	224	9	frequency	frequency	NOUN
taxlaw-12712	224	10	occurrences	occurrence	NOUN
taxlaw-12712	224	11	,	,	PUNCT
taxlaw-12712	224	12	including	include	VERB
taxlaw-12712	224	13	those	those	PRON
taxlaw-12712	224	14	that	that	PRON
taxlaw-12712	224	15	reflect	reflect	VERB
taxlaw-12712	224	16	inappropriate	inappropriate	ADJ
taxlaw-12712	224	17	tax	tax	NOUN
taxlaw-12712	224	18	planning	planning	NOUN
taxlaw-12712	224	19	,	,	PUNCT
taxlaw-12712	224	20	through	through	ADP
taxlaw-12712	224	21	standard	standard	NOUN
taxlaw-12712	224	22	-	-	PUNCT
taxlaw-12712	224	23	based	base	VERB
taxlaw-12712	224	24	antiabuse	antiabuse	NOUN
taxlaw-12712	224	25	doctrines.37	doctrines.37	PROPN
taxlaw-12712	224	26	as	as	ADP
taxlaw-12712	224	27	a	a	DET
taxlaw-12712	224	28	taxpayer	taxpayer	NOUN
taxlaw-12712	224	29	-	-	PUNCT
taxlaw-12712	224	30	initiated	initiate	VERB
taxlaw-12712	224	31	antiabuse	antiabuse	NOUN
taxlaw-12712	224	32	doctrine	doctrine	NOUN
taxlaw-12712	224	33	,	,	PUNCT
taxlaw-12712	224	34	a	a	DET
taxlaw-12712	224	35	constitutional	constitutional	ADJ
taxlaw-12712	224	36	realization	realization	NOUN
taxlaw-12712	224	37	requirement	requirement	NOUN
taxlaw-12712	224	38	would	would	AUX
taxlaw-12712	224	39	have	have	VERB
taxlaw-12712	224	40	the	the	DET
taxlaw-12712	224	41	opposite	opposite	ADJ
taxlaw-12712	224	42	effect	effect	NOUN
taxlaw-12712	224	43	on	on	ADP
taxlaw-12712	224	44	complexity	complexity	NOUN
taxlaw-12712	224	45	.	.	PUNCT
taxlaw-12712	225	1	among	among	ADP
taxlaw-12712	225	2	other	other	ADJ
taxlaw-12712	225	3	things	thing	NOUN
taxlaw-12712	225	4	,	,	PUNCT
taxlaw-12712	225	5	a	a	DET
taxlaw-12712	225	6	constitutional	constitutional	ADJ
taxlaw-12712	225	7	realization	realization	NOUN
taxlaw-12712	225	8	requirement	requirement	NOUN
taxlaw-12712	225	9	would	would	AUX
taxlaw-12712	225	10	lower	lower	VERB
taxlaw-12712	225	11	the	the	DET
taxlaw-12712	225	12	expected	expect	VERB
taxlaw-12712	225	13	costs	cost	NOUN
taxlaw-12712	225	14	of	of	ADP
taxlaw-12712	225	15	tax	tax	NOUN
taxlaw-12712	225	16	planning	planning	NOUN
taxlaw-12712	225	17	that	that	PRON
taxlaw-12712	225	18	leverages	leverage	VERB
taxlaw-12712	225	19	a	a	DET
taxlaw-12712	225	20	literalist	literalist	ADJ
taxlaw-12712	225	21	reading	reading	NOUN
taxlaw-12712	225	22	of	of	ADP
taxlaw-12712	225	23	the	the	DET
taxlaw-12712	225	24	code	code	NOUN
taxlaw-12712	225	25	and	and	CCONJ
taxlaw-12712	225	26	regulations.38	regulations.38	NOUN
taxlaw-12712	225	27	for	for	ADP
taxlaw-12712	225	28	this	this	DET
taxlaw-12712	225	29	reason	reason	NOUN
taxlaw-12712	225	30	,	,	PUNCT
taxlaw-12712	225	31	even	even	ADV
taxlaw-12712	225	32	a	a	DET
taxlaw-12712	225	33	whisper	whisper	NOUN
taxlaw-12712	225	34	of	of	ADP
taxlaw-12712	225	35	a	a	DET
taxlaw-12712	225	36	constitutional	constitutional	ADJ
taxlaw-12712	225	37	realization	realization	NOUN
taxlaw-12712	225	38	requirement	requirement	NOUN
taxlaw-12712	225	39	ventures	venture	NOUN
taxlaw-12712	225	40	into	into	ADP
taxlaw-12712	225	41	poorly	poorly	ADV
taxlaw-12712	225	42	charted	chart	VERB
taxlaw-12712	225	43	territory	territory	NOUN
taxlaw-12712	225	44	,	,	PUNCT
taxlaw-12712	225	45	with	with	ADP
taxlaw-12712	225	46	potentially	potentially	ADV
taxlaw-12712	225	47	detrimental	detrimental	ADJ
taxlaw-12712	225	48	consequences	consequence	NOUN
taxlaw-12712	225	49	that	that	PRON
taxlaw-12712	225	50	may	may	AUX
taxlaw-12712	225	51	prove	prove	VERB
taxlaw-12712	225	52	difficult	difficult	ADJ
taxlaw-12712	225	53	to	to	PART
taxlaw-12712	225	54	unwind.39	unwind.39	VERB
taxlaw-12712	225	55	this	this	DET
taxlaw-12712	225	56	article	article	NOUN
taxlaw-12712	225	57	proceeds	proceed	VERB
taxlaw-12712	225	58	as	as	SCONJ
taxlaw-12712	225	59	follows	follow	VERB
taxlaw-12712	225	60	.	.	PUNCT
taxlaw-12712	226	1	part	part	PROPN
taxlaw-12712	226	2	ii	ii	PROPN
taxlaw-12712	226	3	outlines	outline	VERB
taxlaw-12712	226	4	the	the	DET
taxlaw-12712	226	5	past	past	NOUN
taxlaw-12712	226	6	,	,	PUNCT
taxlaw-12712	226	7	present	present	ADJ
taxlaw-12712	226	8	,	,	PUNCT
taxlaw-12712	226	9	and	and	CCONJ
taxlaw-12712	226	10	32	32	NUM
taxlaw-12712	226	11	see	see	VERB
taxlaw-12712	226	12	bittker	bittker	NOUN
taxlaw-12712	226	13	et	et	PROPN
taxlaw-12712	226	14	al	al	PROPN
taxlaw-12712	226	15	.	.	PROPN
taxlaw-12712	226	16	,	,	PUNCT
taxlaw-12712	226	17	supra	supra	PROPN
taxlaw-12712	226	18	note	note	PROPN
taxlaw-12712	226	19	6	6	NUM
taxlaw-12712	226	20	,	,	PUNCT
taxlaw-12712	226	21	at	at	ADP
taxlaw-12712	226	22	§	§	PROPN
taxlaw-12712	226	23	3:2	3:2	NUM
taxlaw-12712	226	24	(	(	PUNCT
taxlaw-12712	226	25	“	"	PUNCT
taxlaw-12712	226	26	[	[	X
taxlaw-12712	226	27	u]nrealized	u]nrealized	ADJ
taxlaw-12712	226	28	appreciation	appreciation	NOUN
taxlaw-12712	226	29	is	be	AUX
taxlaw-12712	226	30	treated	treat	VERB
taxlaw-12712	226	31	as	as	ADP
taxlaw-12712	226	32	income	income	NOUN
taxlaw-12712	226	33	only	only	ADV
taxlaw-12712	226	34	in	in	ADP
taxlaw-12712	226	35	very	very	ADV
taxlaw-12712	226	36	limited	limited	ADJ
taxlaw-12712	226	37	circumstances	circumstance	NOUN
taxlaw-12712	226	38	under	under	ADP
taxlaw-12712	226	39	very	very	ADV
taxlaw-12712	226	40	specific	specific	ADJ
taxlaw-12712	226	41	statutory	statutory	ADJ
taxlaw-12712	226	42	provisions	provision	NOUN
taxlaw-12712	226	43	.	.	PUNCT
taxlaw-12712	226	44	”	"	PUNCT
taxlaw-12712	226	45	)	)	PUNCT
taxlaw-12712	226	46	.	.	PUNCT
taxlaw-12712	227	1	this	this	DET
taxlaw-12712	227	2	infrastructure	infrastructure	NOUN
taxlaw-12712	227	3	,	,	PUNCT
taxlaw-12712	227	4	of	of	ADP
taxlaw-12712	227	5	course	course	NOUN
taxlaw-12712	227	6	,	,	PUNCT
taxlaw-12712	227	7	may	may	AUX
taxlaw-12712	227	8	not	not	PART
taxlaw-12712	227	9	be	be	AUX
taxlaw-12712	227	10	necessary	necessary	ADJ
taxlaw-12712	227	11	—	—	PUNCT
taxlaw-12712	227	12	at	at	ADP
taxlaw-12712	227	13	least	least	ADJ
taxlaw-12712	227	14	not	not	PART
taxlaw-12712	227	15	when	when	SCONJ
taxlaw-12712	227	16	cutting	cut	VERB
taxlaw-12712	227	17	from	from	ADP
taxlaw-12712	227	18	whole	whole	ADJ
taxlaw-12712	227	19	cloth	cloth	NOUN
taxlaw-12712	227	20	.	.	PUNCT
taxlaw-12712	228	1	see	see	VERB
taxlaw-12712	228	2	william	william	PROPN
taxlaw-12712	228	3	d.	d.	PROPN
taxlaw-12712	228	4	andrews	andrews	PROPN
taxlaw-12712	228	5	,	,	PUNCT
taxlaw-12712	228	6	a	a	DET
taxlaw-12712	228	7	consumption	consumption	NOUN
taxlaw-12712	228	8	-	-	PUNCT
taxlaw-12712	228	9	type	type	NOUN
taxlaw-12712	228	10	or	or	CCONJ
taxlaw-12712	228	11	cash	cash	NOUN
taxlaw-12712	228	12	flow	flow	NOUN
taxlaw-12712	228	13	personal	personal	ADJ
taxlaw-12712	228	14	income	income	NOUN
taxlaw-12712	228	15	tax	tax	NOUN
taxlaw-12712	228	16	,	,	PUNCT
taxlaw-12712	228	17	87	87	NUM
taxlaw-12712	228	18	harv	harv	NOUN
taxlaw-12712	228	19	.	.	PUNCT
taxlaw-12712	229	1	l.	l.	PROPN
taxlaw-12712	229	2	rev	rev	PROPN
taxlaw-12712	229	3	.	.	PROPN
taxlaw-12712	229	4	1113	1113	NUM
taxlaw-12712	229	5	,	,	PUNCT
taxlaw-12712	229	6	1129	1129	NUM
taxlaw-12712	229	7	-	-	SYM
taxlaw-12712	229	8	31	31	NUM
taxlaw-12712	229	9	(	(	PUNCT
taxlaw-12712	229	10	1974	1974	NUM
taxlaw-12712	229	11	)	)	PUNCT
taxlaw-12712	229	12	(	(	PUNCT
taxlaw-12712	229	13	“	"	PUNCT
taxlaw-12712	229	14	the	the	DET
taxlaw-12712	229	15	problems	problem	NOUN
taxlaw-12712	229	16	of	of	ADP
taxlaw-12712	229	17	defining	define	VERB
taxlaw-12712	229	18	realization	realization	NOUN
taxlaw-12712	229	19	and	and	CCONJ
taxlaw-12712	229	20	prescribing	prescribe	VERB
taxlaw-12712	229	21	non	non	NOUN
taxlaw-12712	229	22	-	-	NOUN
taxlaw-12712	229	23	recognition	recognition	NOUN
taxlaw-12712	229	24	would	would	AUX
taxlaw-12712	229	25	obviously	obviously	ADV
taxlaw-12712	229	26	disappear	disappear	VERB
taxlaw-12712	229	27	under	under	ADP
taxlaw-12712	229	28	either	either	CCONJ
taxlaw-12712	229	29	a	a	DET
taxlaw-12712	229	30	true	true	ADJ
taxlaw-12712	229	31	accretion	accretion	NOUN
taxlaw-12712	229	32	-	-	PUNCT
taxlaw-12712	229	33	type	type	NOUN
taxlaw-12712	229	34	or	or	CCONJ
taxlaw-12712	229	35	a	a	DET
taxlaw-12712	229	36	pure	pure	ADJ
taxlaw-12712	229	37	consumption	consumption	NOUN
taxlaw-12712	229	38	-	-	PUNCT
taxlaw-12712	229	39	type	type	NOUN
taxlaw-12712	229	40	tax	tax	NOUN
taxlaw-12712	229	41	.	.	PUNCT
taxlaw-12712	229	42	”	"	PUNCT
taxlaw-12712	229	43	)	)	PUNCT
taxlaw-12712	229	44	.	.	PUNCT
taxlaw-12712	230	1	33	33	NUM
taxlaw-12712	230	2	this	this	DET
taxlaw-12712	230	3	testing	testing	NOUN
taxlaw-12712	230	4	may	may	AUX
taxlaw-12712	230	5	occur	occur	VERB
taxlaw-12712	230	6	through	through	ADP
taxlaw-12712	230	7	litigation	litigation	NOUN
taxlaw-12712	230	8	or	or	CCONJ
taxlaw-12712	230	9	through	through	ADP
taxlaw-12712	230	10	the	the	DET
taxlaw-12712	230	11	positions	position	NOUN
taxlaw-12712	230	12	taken	take	VERB
taxlaw-12712	230	13	by	by	ADP
taxlaw-12712	230	14	taxpayers	taxpayer	NOUN
taxlaw-12712	230	15	in	in	ADP
taxlaw-12712	230	16	consultation	consultation	NOUN
taxlaw-12712	230	17	with	with	ADP
taxlaw-12712	230	18	their	their	PRON
taxlaw-12712	230	19	expert	expert	NOUN
taxlaw-12712	230	20	advisors	advisor	NOUN
taxlaw-12712	230	21	.	.	PUNCT
taxlaw-12712	231	1	see	see	VERB
taxlaw-12712	231	2	infra	infra	NOUN
taxlaw-12712	231	3	part	part	NOUN
taxlaw-12712	231	4	iv	iv	NOUN
taxlaw-12712	231	5	.	.	PUNCT
taxlaw-12712	231	6	34	34	NUM
taxlaw-12712	232	1	this	this	DET
taxlaw-12712	232	2	erosion	erosion	NOUN
taxlaw-12712	232	3	may	may	AUX
taxlaw-12712	232	4	be	be	AUX
taxlaw-12712	232	5	good	good	ADJ
taxlaw-12712	232	6	or	or	CCONJ
taxlaw-12712	232	7	bad	bad	ADJ
taxlaw-12712	232	8	,	,	PUNCT
taxlaw-12712	232	9	depending	depend	VERB
taxlaw-12712	232	10	on	on	ADP
taxlaw-12712	232	11	the	the	DET
taxlaw-12712	232	12	content	content	NOUN
taxlaw-12712	232	13	of	of	ADP
taxlaw-12712	232	14	a	a	DET
taxlaw-12712	232	15	constitutional	constitutional	ADJ
taxlaw-12712	232	16	realization	realization	NOUN
taxlaw-12712	232	17	requirement	requirement	NOUN
taxlaw-12712	232	18	.	.	PUNCT
taxlaw-12712	233	1	because	because	SCONJ
taxlaw-12712	233	2	that	that	DET
taxlaw-12712	233	3	content	content	NOUN
taxlaw-12712	233	4	is	be	AUX
taxlaw-12712	233	5	not	not	PART
taxlaw-12712	233	6	specified	specify	VERB
taxlaw-12712	233	7	ex	ex	PRON
taxlaw-12712	233	8	ante	ante	NOUN
taxlaw-12712	233	9	(	(	PUNCT
taxlaw-12712	233	10	and	and	CCONJ
taxlaw-12712	233	11	because	because	SCONJ
taxlaw-12712	233	12	the	the	DET
taxlaw-12712	233	13	current	current	ADJ
taxlaw-12712	233	14	tax	tax	NOUN
taxlaw-12712	233	15	system	system	NOUN
taxlaw-12712	233	16	is	be	AUX
taxlaw-12712	233	17	imperfect	imperfect	ADJ
taxlaw-12712	233	18	)	)	PUNCT
taxlaw-12712	233	19	,	,	PUNCT
taxlaw-12712	233	20	normative	normative	ADJ
taxlaw-12712	233	21	claims	claim	NOUN
taxlaw-12712	233	22	are	be	AUX
taxlaw-12712	233	23	difficult	difficult	ADJ
taxlaw-12712	233	24	to	to	PART
taxlaw-12712	233	25	make	make	VERB
taxlaw-12712	233	26	.	.	PUNCT
taxlaw-12712	234	1	see	see	VERB
taxlaw-12712	234	2	infra	infra	NOUN
taxlaw-12712	234	3	part	part	NOUN
taxlaw-12712	234	4	v.	v.	ADP
taxlaw-12712	234	5	35	35	NUM
taxlaw-12712	234	6	these	these	DET
taxlaw-12712	234	7	stakes	stake	NOUN
taxlaw-12712	234	8	differ	differ	VERB
taxlaw-12712	234	9	from	from	ADP
taxlaw-12712	234	10	those	those	PRON
taxlaw-12712	234	11	typically	typically	ADV
taxlaw-12712	234	12	associated	associate	VERB
taxlaw-12712	234	13	with	with	ADP
taxlaw-12712	234	14	realization	realization	NOUN
taxlaw-12712	234	15	,	,	PUNCT
taxlaw-12712	234	16	which	which	PRON
taxlaw-12712	234	17	involve	involve	VERB
taxlaw-12712	234	18	the	the	DET
taxlaw-12712	234	19	effectiveness	effectiveness	NOUN
taxlaw-12712	234	20	(	(	PUNCT
taxlaw-12712	234	21	or	or	CCONJ
taxlaw-12712	234	22	ineffectiveness	ineffectiveness	NOUN
taxlaw-12712	234	23	)	)	PUNCT
taxlaw-12712	234	24	of	of	ADP
taxlaw-12712	234	25	taxes	taxis	NOUN
taxlaw-12712	234	26	on	on	ADP
taxlaw-12712	234	27	capital	capital	NOUN
taxlaw-12712	234	28	income	income	NOUN
taxlaw-12712	234	29	.	.	PUNCT
taxlaw-12712	235	1	see	see	VERB
taxlaw-12712	235	2	ari	ari	PROPN
taxlaw-12712	235	3	glogower	glogower	NOUN
taxlaw-12712	235	4	,	,	PUNCT
taxlaw-12712	235	5	taxing	tax	VERB
taxlaw-12712	235	6	capital	capital	NOUN
taxlaw-12712	235	7	appreciation	appreciation	NOUN
taxlaw-12712	235	8	,	,	PUNCT
taxlaw-12712	235	9	70	70	NUM
taxlaw-12712	235	10	tax	tax	NOUN
taxlaw-12712	235	11	l.	l.	PROPN
taxlaw-12712	235	12	rev	rev	PROPN
taxlaw-12712	235	13	.	.	PROPN
taxlaw-12712	235	14	111	111	NUM
taxlaw-12712	235	15	,	,	PUNCT
taxlaw-12712	235	16	117	117	NUM
taxlaw-12712	235	17	(	(	PUNCT
taxlaw-12712	235	18	2016	2016	NUM
taxlaw-12712	235	19	)	)	PUNCT
taxlaw-12712	235	20	.	.	PUNCT
taxlaw-12712	236	1	36	36	NUM
taxlaw-12712	236	2	see	see	VERB
taxlaw-12712	236	3	boris	boris	PROPN
taxlaw-12712	236	4	i.	i.	PROPN
taxlaw-12712	236	5	bittker	bittker	PROPN
taxlaw-12712	236	6	,	,	PUNCT
taxlaw-12712	236	7	tax	tax	NOUN
taxlaw-12712	236	8	reform	reform	NOUN
taxlaw-12712	236	9	and	and	CCONJ
taxlaw-12712	236	10	tax	tax	NOUN
taxlaw-12712	236	11	simplification	simplification	NOUN
taxlaw-12712	236	12	,	,	PUNCT
taxlaw-12712	236	13	29	29	NUM
taxlaw-12712	236	14	u.	u.	PROPN
taxlaw-12712	236	15	miami	miami	PROPN
taxlaw-12712	236	16	l.	l.	PROPN
taxlaw-12712	236	17	rev	rev	PROPN
taxlaw-12712	236	18	.	.	PROPN
taxlaw-12712	236	19	1	1	NUM
taxlaw-12712	236	20	,	,	PUNCT
taxlaw-12712	236	21	2	2	NUM
taxlaw-12712	236	22	(	(	PUNCT
taxlaw-12712	236	23	1974	1974	NUM
taxlaw-12712	236	24	)	)	PUNCT
taxlaw-12712	236	25	;	;	PUNCT
taxlaw-12712	236	26	see	see	VERB
taxlaw-12712	236	27	also	also	ADV
taxlaw-12712	236	28	david	david	PROPN
taxlaw-12712	236	29	a.	a.	PROPN
taxlaw-12712	236	30	weisbach	weisbach	PROPN
taxlaw-12712	236	31	,	,	PUNCT
taxlaw-12712	236	32	the	the	DET
taxlaw-12712	236	33	irreducible	irreducible	ADJ
taxlaw-12712	236	34	complexity	complexity	NOUN
taxlaw-12712	236	35	of	of	ADP
taxlaw-12712	236	36	firm	firm	ADJ
taxlaw-12712	236	37	-	-	PUNCT
taxlaw-12712	236	38	level	level	NOUN
taxlaw-12712	236	39	income	income	NOUN
taxlaw-12712	236	40	taxes	taxis	NOUN
taxlaw-12712	236	41	:	:	PUNCT
taxlaw-12712	236	42	theory	theory	NOUN
taxlaw-12712	236	43	and	and	CCONJ
taxlaw-12712	236	44	doctrine	doctrine	NOUN
taxlaw-12712	236	45	in	in	ADP
taxlaw-12712	236	46	the	the	DET
taxlaw-12712	236	47	corporate	corporate	ADJ
taxlaw-12712	236	48	tax	tax	NOUN
taxlaw-12712	236	49	,	,	PUNCT
taxlaw-12712	236	50	60	60	NUM
taxlaw-12712	236	51	tax	tax	NOUN
taxlaw-12712	236	52	l.	l.	PROPN
taxlaw-12712	236	53	rev	rev	PROPN
taxlaw-12712	236	54	.	.	PROPN
taxlaw-12712	236	55	215	215	NUM
taxlaw-12712	236	56	,	,	PUNCT
taxlaw-12712	236	57	215	215	NUM
taxlaw-12712	236	58	(	(	PUNCT
taxlaw-12712	236	59	2007	2007	NUM
taxlaw-12712	236	60	)	)	PUNCT
taxlaw-12712	236	61	(	(	PUNCT
taxlaw-12712	236	62	arguing	argue	VERB
taxlaw-12712	236	63	that	that	SCONJ
taxlaw-12712	236	64	firm	firm	ADJ
taxlaw-12712	236	65	-	-	PUNCT
taxlaw-12712	236	66	level	level	NOUN
taxlaw-12712	236	67	income	income	NOUN
taxlaw-12712	236	68	taxes	taxis	NOUN
taxlaw-12712	236	69	increase	increase	VERB
taxlaw-12712	236	70	complexity	complexity	NOUN
taxlaw-12712	236	71	by	by	ADP
taxlaw-12712	236	72	“	"	PUNCT
taxlaw-12712	236	73	creat[ing	creat[e	VERB
taxlaw-12712	236	74	]	]	PUNCT
taxlaw-12712	236	75	the	the	DET
taxlaw-12712	236	76	possibility	possibility	NOUN
taxlaw-12712	236	77	of	of	ADP
taxlaw-12712	236	78	multiple	multiple	ADJ
taxlaw-12712	236	79	realizations	realization	NOUN
taxlaw-12712	236	80	of	of	ADP
taxlaw-12712	236	81	the	the	DET
taxlaw-12712	236	82	same	same	ADJ
taxlaw-12712	236	83	economic	economic	ADJ
taxlaw-12712	236	84	income	income	NOUN
taxlaw-12712	236	85	)	)	PUNCT
taxlaw-12712	236	86	;	;	PUNCT
taxlaw-12712	236	87	stanley	stanley	PROPN
taxlaw-12712	236	88	s.	s.	PROPN
taxlaw-12712	236	89	surrey	surrey	PROPN
taxlaw-12712	236	90	,	,	PUNCT
taxlaw-12712	236	91	complexity	complexity	NOUN
taxlaw-12712	236	92	and	and	CCONJ
taxlaw-12712	236	93	the	the	DET
taxlaw-12712	236	94	internal	internal	ADJ
taxlaw-12712	236	95	revenue	revenue	NOUN
taxlaw-12712	236	96	code	code	PROPN
taxlaw-12712	236	97	:	:	PUNCT
taxlaw-12712	236	98	the	the	DET
taxlaw-12712	236	99	problem	problem	NOUN
taxlaw-12712	236	100	of	of	ADP
taxlaw-12712	236	101	the	the	DET
taxlaw-12712	236	102	management	management	NOUN
taxlaw-12712	236	103	of	of	ADP
taxlaw-12712	236	104	tax	tax	NOUN
taxlaw-12712	236	105	detail	detail	NOUN
taxlaw-12712	236	106	,	,	PUNCT
taxlaw-12712	236	107	34	34	NUM
taxlaw-12712	236	108	l.	l.	PROPN
taxlaw-12712	236	109	&	&	CCONJ
taxlaw-12712	236	110	contemp	contemp	PROPN
taxlaw-12712	236	111	.	.	PUNCT
taxlaw-12712	237	1	probs	prob	NOUN
taxlaw-12712	237	2	.	.	PUNCT
taxlaw-12712	238	1	673	673	NUM
taxlaw-12712	238	2	,	,	PUNCT
taxlaw-12712	238	3	702	702	NUM
taxlaw-12712	238	4	(	(	PUNCT
taxlaw-12712	238	5	1969	1969	NUM
taxlaw-12712	238	6	)	)	PUNCT
taxlaw-12712	238	7	(	(	PUNCT
taxlaw-12712	238	8	“	"	PUNCT
taxlaw-12712	238	9	the	the	DET
taxlaw-12712	238	10	conclusion	conclusion	NOUN
taxlaw-12712	238	11	seems	seem	VERB
taxlaw-12712	238	12	inescapable	inescapable	ADJ
taxlaw-12712	238	13	that	that	SCONJ
taxlaw-12712	238	14	the	the	DET
taxlaw-12712	238	15	federal	federal	ADJ
taxlaw-12712	238	16	income	income	NOUN
taxlaw-12712	238	17	tax	tax	NOUN
taxlaw-12712	238	18	system	system	NOUN
taxlaw-12712	238	19	will	will	AUX
taxlaw-12712	238	20	require	require	VERB
taxlaw-12712	238	21	and	and	CCONJ
taxlaw-12712	238	22	involve	involve	VERB
taxlaw-12712	238	23	a	a	DET
taxlaw-12712	238	24	large	large	ADJ
taxlaw-12712	238	25	mass	mass	NOUN
taxlaw-12712	238	26	of	of	ADP
taxlaw-12712	238	27	complex	complex	ADJ
taxlaw-12712	238	28	detail	detail	NOUN
taxlaw-12712	238	29	.	.	PUNCT
taxlaw-12712	238	30	”	"	PUNCT
taxlaw-12712	238	31	)	)	PUNCT
taxlaw-12712	238	32	.	.	PUNCT
taxlaw-12712	239	1	37	37	NUM
taxlaw-12712	239	2	see	see	VERB
taxlaw-12712	239	3	weisbach	weisbach	NOUN
taxlaw-12712	239	4	,	,	PUNCT
taxlaw-12712	239	5	supra	supra	ADJ
taxlaw-12712	239	6	note	note	NOUN
taxlaw-12712	239	7	2	2	NUM
taxlaw-12712	239	8	.	.	SYM
taxlaw-12712	239	9	38	38	NUM
taxlaw-12712	239	10	see	see	VERB
taxlaw-12712	239	11	infra	infra	NOUN
taxlaw-12712	239	12	part	part	NOUN
taxlaw-12712	239	13	v.	v.	ADP
taxlaw-12712	239	14	39	39	NUM
taxlaw-12712	239	15	as	as	SCONJ
taxlaw-12712	239	16	commentators	commentator	NOUN
taxlaw-12712	239	17	emphasized	emphasize	VERB
taxlaw-12712	239	18	when	when	SCONJ
taxlaw-12712	239	19	the	the	DET
taxlaw-12712	239	20	court	court	NOUN
taxlaw-12712	239	21	took	take	VERB
taxlaw-12712	239	22	moore	moore	NOUN
taxlaw-12712	239	23	on	on	ADP
taxlaw-12712	239	24	certiorari	certiorari	NOUN
taxlaw-12712	239	25	,	,	PUNCT
taxlaw-12712	239	26	the	the	DET
taxlaw-12712	239	27	reasoning	reasoning	NOUN
taxlaw-12712	239	28	in	in	ADP
taxlaw-12712	239	29	moore	moore	PROPN
taxlaw-12712	239	30	matters	matter	VERB
taxlaw-12712	239	31	more	more	ADV
taxlaw-12712	239	32	than	than	ADP
taxlaw-12712	239	33	the	the	DET
taxlaw-12712	239	34	nominal	nominal	ADJ
taxlaw-12712	239	35	outcome	outcome	NOUN
taxlaw-12712	239	36	.	.	PUNCT
taxlaw-12712	240	1	see	see	VERB
taxlaw-12712	240	2	daniel	daniel	PROPN
taxlaw-12712	240	3	j.	j.	PROPN
taxlaw-12712	240	4	hemel	hemel	PROPN
taxlaw-12712	240	5	,	,	PUNCT
taxlaw-12712	240	6	the	the	DET
taxlaw-12712	240	7	low	low	ADJ
taxlaw-12712	240	8	and	and	CCONJ
taxlaw-12712	240	9	high	high	ADJ
taxlaw-12712	240	10	stakes	stake	NOUN
taxlaw-12712	240	11	of	of	ADP
taxlaw-12712	240	12	moore	moore	PROPN
taxlaw-12712	240	13	v.	v.	PROPN
taxlaw-12712	240	14	united	united	PROPN
taxlaw-12712	240	15	states	states	PROPN
taxlaw-12712	240	16	,	,	PUNCT
taxlaw-12712	240	17	180	180	NUM
taxlaw-12712	240	18	tax	tax	NOUN
taxlaw-12712	240	19	notes	note	NOUN
taxlaw-12712	240	20	fed	feed	VERB
taxlaw-12712	240	21	.	.	PUNCT
taxlaw-12712	241	1	563	563	NUM
taxlaw-12712	241	2	(	(	PUNCT
taxlaw-12712	241	3	july	july	PROPN
taxlaw-12712	241	4	24	24	NUM
taxlaw-12712	241	5	,	,	PUNCT
taxlaw-12712	241	6	2023	2023	NUM
taxlaw-12712	241	7	)	)	PUNCT
taxlaw-12712	241	8	.	.	PUNCT
taxlaw-12712	242	1	2024	2024	NUM
taxlaw-12712	242	2	]	]	PUNCT
taxlaw-12712	242	3	realization	realization	NOUN
taxlaw-12712	242	4	rule	rule	NOUN
taxlaw-12712	242	5	as	as	ADP
taxlaw-12712	242	6	a	a	DET
taxlaw-12712	242	7	legal	legal	ADJ
taxlaw-12712	242	8	standard	standard	ADJ
taxlaw-12712	242	9	9	9	NUM
taxlaw-12712	242	10	possible	possible	ADJ
taxlaw-12712	242	11	future	future	NOUN
taxlaw-12712	242	12	of	of	ADP
taxlaw-12712	242	13	the	the	DET
taxlaw-12712	242	14	constitutional	constitutional	ADJ
taxlaw-12712	242	15	question	question	NOUN
taxlaw-12712	242	16	presented	present	VERB
taxlaw-12712	242	17	by	by	ADP
taxlaw-12712	242	18	the	the	DET
taxlaw-12712	242	19	taxpayers	taxpayer	NOUN
taxlaw-12712	242	20	in	in	ADP
taxlaw-12712	242	21	moore	moore	PROPN
taxlaw-12712	242	22	.	.	PUNCT
taxlaw-12712	243	1	part	part	PROPN
taxlaw-12712	243	2	iii	iii	PROPN
taxlaw-12712	243	3	argues	argue	VERB
taxlaw-12712	243	4	that	that	SCONJ
taxlaw-12712	243	5	,	,	PUNCT
taxlaw-12712	243	6	as	as	ADP
taxlaw-12712	243	7	a	a	DET
taxlaw-12712	243	8	legal	legal	ADJ
taxlaw-12712	243	9	standard	standard	NOUN
taxlaw-12712	243	10	,	,	PUNCT
taxlaw-12712	243	11	a	a	DET
taxlaw-12712	243	12	putative	putative	ADJ
taxlaw-12712	243	13	constitutional	constitutional	ADJ
taxlaw-12712	243	14	realization	realization	NOUN
taxlaw-12712	243	15	requirement	requirement	NOUN
taxlaw-12712	243	16	would	would	AUX
taxlaw-12712	243	17	operate	operate	VERB
taxlaw-12712	243	18	as	as	ADP
taxlaw-12712	243	19	a	a	DET
taxlaw-12712	243	20	taxpayer	taxpayer	NOUN
taxlaw-12712	243	21	-	-	PUNCT
taxlaw-12712	243	22	initiated	initiate	VERB
taxlaw-12712	243	23	antiabuse	antiabuse	NOUN
taxlaw-12712	243	24	doctrine	doctrine	NOUN
taxlaw-12712	243	25	.	.	PUNCT
taxlaw-12712	244	1	part	part	NOUN
taxlaw-12712	244	2	iv	iv	NOUN
taxlaw-12712	244	3	outlines	outline	VERB
taxlaw-12712	244	4	how	how	SCONJ
taxlaw-12712	244	5	a	a	DET
taxlaw-12712	244	6	constitutional	constitutional	ADJ
taxlaw-12712	244	7	realization	realization	NOUN
taxlaw-12712	244	8	requirement	requirement	NOUN
taxlaw-12712	244	9	could	could	AUX
taxlaw-12712	244	10	“	"	PUNCT
taxlaw-12712	244	11	hollow	hollow	VERB
taxlaw-12712	244	12	out	out	ADP
taxlaw-12712	244	13	”	"	PUNCT
taxlaw-12712	244	14	existing	exist	VERB
taxlaw-12712	244	15	tax	tax	NOUN
taxlaw-12712	244	16	law	law	NOUN
taxlaw-12712	244	17	,	,	PUNCT
taxlaw-12712	244	18	including	include	VERB
taxlaw-12712	244	19	examples	example	NOUN
taxlaw-12712	244	20	not	not	PART
taxlaw-12712	244	21	previously	previously	ADV
taxlaw-12712	244	22	discussed	discuss	VERB
taxlaw-12712	244	23	in	in	ADP
taxlaw-12712	244	24	the	the	DET
taxlaw-12712	244	25	literature	literature	NOUN
taxlaw-12712	244	26	.	.	PUNCT
taxlaw-12712	245	1	part	part	NOUN
taxlaw-12712	245	2	v	v	ADP
taxlaw-12712	245	3	details	detail	NOUN
taxlaw-12712	245	4	how	how	SCONJ
taxlaw-12712	245	5	a	a	DET
taxlaw-12712	245	6	constitutional	constitutional	ADJ
taxlaw-12712	245	7	realization	realization	NOUN
taxlaw-12712	245	8	requirement	requirement	NOUN
taxlaw-12712	245	9	could	could	AUX
taxlaw-12712	245	10	affect	affect	VERB
taxlaw-12712	245	11	the	the	DET
taxlaw-12712	245	12	overall	overall	ADJ
taxlaw-12712	245	13	complexity	complexity	NOUN
taxlaw-12712	245	14	of	of	ADP
taxlaw-12712	245	15	the	the	DET
taxlaw-12712	245	16	tax	tax	NOUN
taxlaw-12712	245	17	system	system	NOUN
taxlaw-12712	245	18	.	.	PUNCT
taxlaw-12712	246	1	part	part	NOUN
taxlaw-12712	246	2	vi	vi	PROPN
taxlaw-12712	246	3	concludes	conclude	VERB
taxlaw-12712	246	4	.	.	PUNCT
taxlaw-12712	247	1	ii	ii	X
taxlaw-12712	247	2	.	.	PUNCT
taxlaw-12712	248	1	realization	realization	PROPN
taxlaw-12712	248	2	’s	’s	PART
taxlaw-12712	248	3	past	past	NOUN
taxlaw-12712	248	4	,	,	PUNCT
taxlaw-12712	248	5	present	present	ADJ
taxlaw-12712	248	6	,	,	PUNCT
taxlaw-12712	248	7	and	and	CCONJ
taxlaw-12712	248	8	future	future	NOUN
taxlaw-12712	248	9	in	in	ADP
taxlaw-12712	248	10	the	the	DET
taxlaw-12712	248	11	united	united	PROPN
taxlaw-12712	248	12	states	states	PROPN
taxlaw-12712	248	13	,	,	PUNCT
taxlaw-12712	248	14	realization	realization	NOUN
taxlaw-12712	248	15	’s	’s	PART
taxlaw-12712	248	16	constitutional	constitutional	ADJ
taxlaw-12712	248	17	basis	basis	NOUN
taxlaw-12712	248	18	stems	stem	VERB
taxlaw-12712	248	19	from	from	ADP
taxlaw-12712	248	20	the	the	DET
taxlaw-12712	248	21	supreme	supreme	PROPN
taxlaw-12712	248	22	court	court	PROPN
taxlaw-12712	248	23	’s	’s	PART
taxlaw-12712	248	24	well	well	ADV
taxlaw-12712	248	25	-	-	PUNCT
taxlaw-12712	248	26	traveled	travel	VERB
taxlaw-12712	248	27	1920	1920	NUM
taxlaw-12712	248	28	decision	decision	NOUN
taxlaw-12712	248	29	in	in	ADP
taxlaw-12712	248	30	eisner	eisner	NOUN
taxlaw-12712	248	31	v.	v.	CCONJ
taxlaw-12712	248	32	macomber.40	macomber.40	PROPN
taxlaw-12712	248	33	in	in	ADP
taxlaw-12712	248	34	macomber	macomber	PROPN
taxlaw-12712	248	35	,	,	PUNCT
taxlaw-12712	248	36	an	an	DET
taxlaw-12712	248	37	individual	individual	ADJ
taxlaw-12712	248	38	shareholder	shareholder	NOUN
taxlaw-12712	248	39	received	receive	VERB
taxlaw-12712	248	40	a	a	DET
taxlaw-12712	248	41	stock	stock	NOUN
taxlaw-12712	248	42	-	-	PUNCT
taxlaw-12712	248	43	on	on	ADP
taxlaw-12712	248	44	-	-	PUNCT
taxlaw-12712	248	45	stock	stock	NOUN
taxlaw-12712	248	46	dividend	dividend	NOUN
taxlaw-12712	248	47	that	that	PRON
taxlaw-12712	248	48	did	do	AUX
taxlaw-12712	248	49	not	not	PART
taxlaw-12712	248	50	affect	affect	VERB
taxlaw-12712	248	51	the	the	DET
taxlaw-12712	248	52	shareholder	shareholder	NOUN
taxlaw-12712	248	53	’s	’s	PART
taxlaw-12712	248	54	proportionate	proportionate	ADJ
taxlaw-12712	248	55	legal	legal	ADJ
taxlaw-12712	248	56	interest	interest	NOUN
taxlaw-12712	248	57	in	in	ADP
taxlaw-12712	248	58	the	the	DET
taxlaw-12712	248	59	underlying	underlie	VERB
taxlaw-12712	248	60	corporation.41	corporation.41	NOUN
taxlaw-12712	248	61	the	the	DET
taxlaw-12712	248	62	shareholder	shareholder	NOUN
taxlaw-12712	248	63	challenged	challenge	VERB
taxlaw-12712	248	64	recently	recently	ADV
taxlaw-12712	248	65	enacted	enact	VERB
taxlaw-12712	248	66	legislation	legislation	NOUN
taxlaw-12712	248	67	that	that	PRON
taxlaw-12712	248	68	included	include	VERB
taxlaw-12712	248	69	the	the	DET
taxlaw-12712	248	70	stock	stock	NOUN
taxlaw-12712	248	71	dividend	dividend	NOUN
taxlaw-12712	248	72	’s	’s	PART
taxlaw-12712	248	73	market	market	NOUN
taxlaw-12712	248	74	value	value	NOUN
taxlaw-12712	248	75	in	in	ADP
taxlaw-12712	248	76	income.42	income.42	NOUN
taxlaw-12712	248	77	writing	write	VERB
taxlaw-12712	248	78	for	for	ADP
taxlaw-12712	248	79	the	the	DET
taxlaw-12712	248	80	court	court	NOUN
taxlaw-12712	248	81	,	,	PUNCT
taxlaw-12712	248	82	justice	justice	PROPN
taxlaw-12712	248	83	pitney	pitney	PROPN
taxlaw-12712	248	84	invalidated	invalidate	VERB
taxlaw-12712	248	85	the	the	DET
taxlaw-12712	248	86	statute	statute	NOUN
taxlaw-12712	248	87	,	,	PUNCT
taxlaw-12712	248	88	concluding	conclude	VERB
taxlaw-12712	248	89	that	that	SCONJ
taxlaw-12712	248	90	the	the	DET
taxlaw-12712	248	91	constitution	constitution	NOUN
taxlaw-12712	248	92	did	do	AUX
taxlaw-12712	248	93	not	not	PART
taxlaw-12712	248	94	permit	permit	VERB
taxlaw-12712	248	95	income	income	NOUN
taxlaw-12712	248	96	taxation	taxation	NOUN
taxlaw-12712	248	97	of	of	ADP
taxlaw-12712	248	98	“	"	PUNCT
taxlaw-12712	248	99	a	a	DET
taxlaw-12712	248	100	true	true	ADJ
taxlaw-12712	248	101	stock	stock	NOUN
taxlaw-12712	248	102	dividend	dividend	NOUN
taxlaw-12712	248	103	made	make	VERB
taxlaw-12712	248	104	lawfully	lawfully	ADV
taxlaw-12712	248	105	and	and	CCONJ
taxlaw-12712	248	106	in	in	ADP
taxlaw-12712	248	107	good	good	ADJ
taxlaw-12712	248	108	faith	faith	NOUN
taxlaw-12712	248	109	.	.	PUNCT
taxlaw-12712	249	1	”43	”43	PROPN
taxlaw-12712	249	2	for	for	ADP
taxlaw-12712	249	3	the	the	DET
taxlaw-12712	249	4	macomber	macomber	PROPN
taxlaw-12712	249	5	court	court	PROPN
taxlaw-12712	249	6	,	,	PUNCT
taxlaw-12712	249	7	income	income	NOUN
taxlaw-12712	249	8	famously	famously	ADV
taxlaw-12712	249	9	comprised	comprise	VERB
taxlaw-12712	249	10	“	"	PUNCT
taxlaw-12712	249	11	the	the	DET
taxlaw-12712	249	12	gain	gain	NOUN
taxlaw-12712	249	13	derived	derive	VERB
taxlaw-12712	249	14	from	from	ADP
taxlaw-12712	249	15	capital	capital	NOUN
taxlaw-12712	249	16	,	,	PUNCT
taxlaw-12712	249	17	from	from	ADP
taxlaw-12712	249	18	labor	labor	NOUN
taxlaw-12712	249	19	,	,	PUNCT
taxlaw-12712	249	20	or	or	CCONJ
taxlaw-12712	249	21	from	from	ADP
taxlaw-12712	249	22	both	both	CCONJ
taxlaw-12712	249	23	combined	combine	VERB
taxlaw-12712	249	24	,	,	PUNCT
taxlaw-12712	249	25	”	"	PUNCT
taxlaw-12712	249	26	and	and	CCONJ
taxlaw-12712	249	27	“	"	PUNCT
taxlaw-12712	249	28	[	[	X
taxlaw-12712	249	29	n]othing	n]othe	VERB
taxlaw-12712	249	30	else	else	ADV
taxlaw-12712	249	31	answers	answer	VERB
taxlaw-12712	249	32	the	the	DET
taxlaw-12712	249	33	description	description	NOUN
taxlaw-12712	249	34	.	.	PUNCT
taxlaw-12712	250	1	”44	”44	PROPN
taxlaw-12712	250	2	a	a	DET
taxlaw-12712	250	3	significant	significant	ADJ
taxlaw-12712	250	4	academic	academic	ADJ
taxlaw-12712	250	5	literature	literature	NOUN
taxlaw-12712	250	6	mines	mine	NOUN
taxlaw-12712	250	7	macomber	macomber	PROPN
taxlaw-12712	250	8	’s	’s	PART
taxlaw-12712	250	9	holding	holding	NOUN
taxlaw-12712	250	10	and	and	CCONJ
taxlaw-12712	250	11	dicta	dicta	ADJ
taxlaw-12712	250	12	,	,	PUNCT
taxlaw-12712	250	13	as	as	ADV
taxlaw-12712	250	14	well	well	ADV
taxlaw-12712	250	15	as	as	ADP
taxlaw-12712	250	16	subsequent	subsequent	ADJ
taxlaw-12712	250	17	judicial	judicial	ADJ
taxlaw-12712	250	18	opinions	opinion	NOUN
taxlaw-12712	250	19	,	,	PUNCT
taxlaw-12712	250	20	to	to	PART
taxlaw-12712	250	21	discern	discern	ADJ
taxlaw-12712	250	22	realization	realization	NOUN
taxlaw-12712	250	23	’s	’s	PART
taxlaw-12712	250	24	ongoing	ongoing	ADJ
taxlaw-12712	250	25	constitutional	constitutional	ADJ
taxlaw-12712	250	26	significance.45	significance.45	ADJ
taxlaw-12712	250	27	40	40	NUM
taxlaw-12712	250	28	252	252	NUM
taxlaw-12712	250	29	u.s	u.s	PROPN
taxlaw-12712	250	30	.	.	PROPN
taxlaw-12712	250	31	189	189	NUM
taxlaw-12712	250	32	(	(	PUNCT
taxlaw-12712	250	33	1920	1920	NUM
taxlaw-12712	250	34	)	)	PUNCT
taxlaw-12712	250	35	.	.	PUNCT
taxlaw-12712	251	1	41	41	NUM
taxlaw-12712	252	1	i	i	PRON
taxlaw-12712	252	2	d.	d.	PROPN
taxlaw-12712	252	3	at	at	ADP
taxlaw-12712	252	4	203	203	NUM
taxlaw-12712	252	5	.	.	PUNCT
taxlaw-12712	253	1	the	the	DET
taxlaw-12712	253	2	court	court	NOUN
taxlaw-12712	253	3	also	also	ADV
taxlaw-12712	253	4	takes	take	VERB
taxlaw-12712	253	5	as	as	ADP
taxlaw-12712	253	6	fact	fact	NOUN
taxlaw-12712	253	7	that	that	SCONJ
taxlaw-12712	253	8	the	the	DET
taxlaw-12712	253	9	value	value	NOUN
taxlaw-12712	253	10	of	of	ADP
taxlaw-12712	253	11	the	the	DET
taxlaw-12712	253	12	shareholder	shareholder	NOUN
taxlaw-12712	253	13	’s	’s	PART
taxlaw-12712	253	14	holdings	holding	NOUN
taxlaw-12712	253	15	did	do	AUX
taxlaw-12712	253	16	not	not	PART
taxlaw-12712	253	17	change	change	VERB
taxlaw-12712	253	18	as	as	ADP
taxlaw-12712	253	19	a	a	DET
taxlaw-12712	253	20	result	result	NOUN
taxlaw-12712	253	21	of	of	ADP
taxlaw-12712	253	22	the	the	DET
taxlaw-12712	253	23	stock	stock	NOUN
taxlaw-12712	253	24	dividend	dividend	NOUN
taxlaw-12712	253	25	,	,	PUNCT
taxlaw-12712	253	26	in	in	ADP
taxlaw-12712	253	27	which	which	PRON
taxlaw-12712	253	28	one	one	NUM
taxlaw-12712	253	29	share	share	NOUN
taxlaw-12712	253	30	of	of	ADP
taxlaw-12712	253	31	new	new	ADJ
taxlaw-12712	253	32	stock	stock	NOUN
taxlaw-12712	253	33	was	be	AUX
taxlaw-12712	253	34	distributed	distribute	VERB
taxlaw-12712	253	35	with	with	ADP
taxlaw-12712	253	36	respect	respect	NOUN
taxlaw-12712	253	37	to	to	ADP
taxlaw-12712	253	38	every	every	DET
taxlaw-12712	253	39	two	two	NUM
taxlaw-12712	253	40	shares	share	NOUN
taxlaw-12712	253	41	of	of	ADP
taxlaw-12712	253	42	old	old	ADJ
taxlaw-12712	253	43	stock	stock	NOUN
taxlaw-12712	253	44	(	(	PUNCT
taxlaw-12712	253	45	a	a	DET
taxlaw-12712	253	46	3:2	3:2	NUM
taxlaw-12712	253	47	stock	stock	NOUN
taxlaw-12712	253	48	split	split	NOUN
taxlaw-12712	253	49	)	)	PUNCT
taxlaw-12712	253	50	.	.	PUNCT
taxlaw-12712	254	1	see	see	VERB
taxlaw-12712	254	2	marjorie	marjorie	PROPN
taxlaw-12712	254	3	e.	e.	PROPN
taxlaw-12712	254	4	kornhauser	kornhauser	PROPN
taxlaw-12712	254	5	,	,	PUNCT
taxlaw-12712	254	6	the	the	DET
taxlaw-12712	254	7	story	story	NOUN
taxlaw-12712	254	8	of	of	ADP
taxlaw-12712	254	9	macomber	macomber	PROPN
taxlaw-12712	254	10	:	:	PUNCT
taxlaw-12712	254	11	the	the	DET
taxlaw-12712	254	12	continuing	continue	VERB
taxlaw-12712	254	13	legacy	legacy	NOUN
taxlaw-12712	254	14	of	of	ADP
taxlaw-12712	254	15	realization	realization	NOUN
taxlaw-12712	254	16	,	,	PUNCT
taxlaw-12712	254	17	in	in	ADP
taxlaw-12712	254	18	business	business	NOUN
taxlaw-12712	254	19	tax	tax	NOUN
taxlaw-12712	254	20	stories	story	NOUN
taxlaw-12712	254	21	93	93	NUM
taxlaw-12712	254	22	,	,	PUNCT
taxlaw-12712	254	23	101	101	NUM
taxlaw-12712	254	24	(	(	PUNCT
taxlaw-12712	254	25	paul	paul	PROPN
taxlaw-12712	254	26	l.	l.	PROPN
taxlaw-12712	254	27	caron	caron	PROPN
taxlaw-12712	254	28	ed	ed	PROPN
taxlaw-12712	254	29	.	.	PROPN
taxlaw-12712	254	30	,	,	PUNCT
taxlaw-12712	254	31	2003	2003	NUM
taxlaw-12712	254	32	)	)	PUNCT
taxlaw-12712	255	1	(	(	PUNCT
taxlaw-12712	255	2	noting	note	VERB
taxlaw-12712	255	3	that	that	SCONJ
taxlaw-12712	255	4	the	the	DET
taxlaw-12712	255	5	government	government	NOUN
taxlaw-12712	255	6	essentially	essentially	ADV
taxlaw-12712	255	7	conceded	concede	VERB
taxlaw-12712	255	8	this	this	DET
taxlaw-12712	255	9	valuation	valuation	NOUN
taxlaw-12712	255	10	issue	issue	NOUN
taxlaw-12712	255	11	)	)	PUNCT
taxlaw-12712	255	12	.	.	PUNCT
taxlaw-12712	256	1	this	this	DET
taxlaw-12712	256	2	factual	factual	ADJ
taxlaw-12712	256	3	conclusion	conclusion	NOUN
taxlaw-12712	256	4	requires	require	VERB
taxlaw-12712	256	5	some	some	DET
taxlaw-12712	256	6	rounding	round	VERB
taxlaw-12712	256	7	,	,	PUNCT
taxlaw-12712	256	8	since	since	SCONJ
taxlaw-12712	256	9	the	the	DET
taxlaw-12712	256	10	stock	stock	NOUN
taxlaw-12712	256	11	’s	’s	PART
taxlaw-12712	256	12	trading	trading	NOUN
taxlaw-12712	256	13	price	price	NOUN
taxlaw-12712	256	14	dropped	drop	VERB
taxlaw-12712	256	15	by	by	ADP
taxlaw-12712	256	16	slightly	slightly	ADV
taxlaw-12712	256	17	less	less	ADJ
taxlaw-12712	256	18	than	than	ADP
taxlaw-12712	256	19	the	the	DET
taxlaw-12712	256	20	expected	expect	VERB
taxlaw-12712	256	21	one	one	NUM
taxlaw-12712	256	22	-	-	PUNCT
taxlaw-12712	256	23	third	third	NOUN
taxlaw-12712	256	24	as	as	ADP
taxlaw-12712	256	25	a	a	DET
taxlaw-12712	256	26	result	result	NOUN
taxlaw-12712	256	27	of	of	ADP
taxlaw-12712	256	28	the	the	DET
taxlaw-12712	256	29	dividend	dividend	NOUN
taxlaw-12712	256	30	.	.	PUNCT
taxlaw-12712	257	1	an	an	DET
taxlaw-12712	257	2	empirical	empirical	ADJ
taxlaw-12712	257	3	literature	literature	NOUN
taxlaw-12712	257	4	in	in	ADP
taxlaw-12712	257	5	finance	finance	NOUN
taxlaw-12712	257	6	finds	find	VERB
taxlaw-12712	257	7	,	,	PUNCT
taxlaw-12712	257	8	however	however	ADV
taxlaw-12712	257	9	,	,	PUNCT
taxlaw-12712	257	10	that	that	SCONJ
taxlaw-12712	257	11	stock	stock	NOUN
taxlaw-12712	257	12	splits	split	VERB
taxlaw-12712	257	13	increase	increase	VERB
taxlaw-12712	257	14	share	share	NOUN
taxlaw-12712	257	15	value	value	NOUN
taxlaw-12712	257	16	(	(	PUNCT
taxlaw-12712	257	17	including	include	VERB
taxlaw-12712	257	18	over	over	ADP
taxlaw-12712	257	19	the	the	DET
taxlaw-12712	257	20	long	long	ADJ
taxlaw-12712	257	21	run	run	NOUN
taxlaw-12712	257	22	)	)	PUNCT
taxlaw-12712	257	23	by	by	ADP
taxlaw-12712	257	24	increasing	increase	VERB
taxlaw-12712	257	25	those	those	DET
taxlaw-12712	257	26	shares	share	NOUN
taxlaw-12712	257	27	’	'	PUNCT
taxlaw-12712	257	28	liquidity	liquidity	NOUN
taxlaw-12712	257	29	,	,	PUNCT
taxlaw-12712	257	30	signaling	signal	VERB
taxlaw-12712	257	31	managers	manager	NOUN
taxlaw-12712	257	32	’	’	PART
taxlaw-12712	257	33	optimism	optimism	NOUN
taxlaw-12712	257	34	about	about	ADP
taxlaw-12712	257	35	the	the	DET
taxlaw-12712	257	36	company	company	NOUN
taxlaw-12712	257	37	,	,	PUNCT
taxlaw-12712	257	38	and	and	CCONJ
taxlaw-12712	257	39	targeting	target	VERB
taxlaw-12712	257	40	the	the	DET
taxlaw-12712	257	41	optimal	optimal	ADJ
taxlaw-12712	257	42	“	"	PUNCT
taxlaw-12712	257	43	tick	tick	NOUN
taxlaw-12712	257	44	size	size	NOUN
taxlaw-12712	257	45	”	"	PUNCT
taxlaw-12712	257	46	for	for	ADP
taxlaw-12712	257	47	a	a	DET
taxlaw-12712	257	48	stock	stock	NOUN
taxlaw-12712	257	49	(	(	PUNCT
taxlaw-12712	257	50	the	the	DET
taxlaw-12712	257	51	ratio	ratio	NOUN
taxlaw-12712	257	52	of	of	ADP
taxlaw-12712	257	53	the	the	DET
taxlaw-12712	257	54	smallest	small	ADJ
taxlaw-12712	257	55	allowable	allowable	ADJ
taxlaw-12712	257	56	change	change	NOUN
taxlaw-12712	257	57	in	in	ADP
taxlaw-12712	257	58	market	market	NOUN
taxlaw-12712	257	59	price	price	NOUN
taxlaw-12712	257	60	to	to	ADP
taxlaw-12712	257	61	the	the	DET
taxlaw-12712	257	62	stock	stock	NOUN
taxlaw-12712	257	63	’s	’s	PART
taxlaw-12712	257	64	per	per	ADP
taxlaw-12712	257	65	-	-	PUNCT
taxlaw-12712	257	66	share	share	NOUN
taxlaw-12712	257	67	trading	trading	NOUN
taxlaw-12712	257	68	price	price	NOUN
taxlaw-12712	257	69	)	)	PUNCT
taxlaw-12712	257	70	.	.	PUNCT
taxlaw-12712	258	1	see	see	VERB
taxlaw-12712	258	2	,	,	PUNCT
taxlaw-12712	258	3	e.g.	e.g.	ADV
taxlaw-12712	258	4	,	,	PUNCT
taxlaw-12712	258	5	patrick	patrick	PROPN
taxlaw-12712	258	6	dennis	dennis	PROPN
taxlaw-12712	258	7	,	,	PUNCT
taxlaw-12712	258	8	stock	stock	NOUN
taxlaw-12712	258	9	splits	split	VERB
taxlaw-12712	258	10	and	and	CCONJ
taxlaw-12712	258	11	liquidity	liquidity	NOUN
taxlaw-12712	258	12	:	:	PUNCT
taxlaw-12712	258	13	the	the	DET
taxlaw-12712	258	14	case	case	NOUN
taxlaw-12712	258	15	of	of	ADP
taxlaw-12712	258	16	the	the	DET
taxlaw-12712	258	17	nasdaq-100	nasdaq-100	ADJ
taxlaw-12712	258	18	index	index	NOUN
taxlaw-12712	258	19	tracking	tracking	NOUN
taxlaw-12712	258	20	stock	stock	NOUN
taxlaw-12712	258	21	,	,	PUNCT
taxlaw-12712	258	22	38	38	NUM
taxlaw-12712	258	23	fin	fin	NOUN
taxlaw-12712	258	24	.	.	PUNCT
taxlaw-12712	259	1	rev	rev	PROPN
taxlaw-12712	259	2	.	.	PROPN
taxlaw-12712	260	1	415	415	NUM
taxlaw-12712	260	2	(	(	PUNCT
taxlaw-12712	260	3	2003	2003	NUM
taxlaw-12712	260	4	)	)	PUNCT
taxlaw-12712	260	5	(	(	PUNCT
taxlaw-12712	260	6	liquidity	liquidity	NOUN
taxlaw-12712	260	7	)	)	PUNCT
taxlaw-12712	260	8	;	;	PUNCT
taxlaw-12712	260	9	robert	robert	PROPN
taxlaw-12712	260	10	m.	m.	PROPN
taxlaw-12712	260	11	conroy	conroy	PROPN
taxlaw-12712	260	12	&	&	CCONJ
taxlaw-12712	260	13	robert	robert	PROPN
taxlaw-12712	260	14	s.	s.	PROPN
taxlaw-12712	260	15	harris	harris	PROPN
taxlaw-12712	260	16	,	,	PUNCT
taxlaw-12712	260	17	stock	stock	NOUN
taxlaw-12712	260	18	splits	split	VERB
taxlaw-12712	260	19	and	and	CCONJ
taxlaw-12712	260	20	information	information	NOUN
taxlaw-12712	260	21	:	:	PUNCT
taxlaw-12712	260	22	the	the	DET
taxlaw-12712	260	23	role	role	NOUN
taxlaw-12712	260	24	of	of	ADP
taxlaw-12712	260	25	share	share	NOUN
taxlaw-12712	260	26	price	price	NOUN
taxlaw-12712	260	27	,	,	PUNCT
taxlaw-12712	260	28	28	28	NUM
taxlaw-12712	260	29	fin	fin	NOUN
taxlaw-12712	260	30	.	.	PUNCT
taxlaw-12712	261	1	mgmt	mgmt	PROPN
taxlaw-12712	261	2	.	.	PUNCT
taxlaw-12712	262	1	28	28	NUM
taxlaw-12712	262	2	(	(	PUNCT
taxlaw-12712	262	3	1999	1999	NUM
taxlaw-12712	262	4	)	)	PUNCT
taxlaw-12712	262	5	(	(	PUNCT
taxlaw-12712	262	6	signaling	signal	VERB
taxlaw-12712	262	7	)	)	PUNCT
taxlaw-12712	262	8	;	;	PUNCT
taxlaw-12712	262	9	james	james	PROPN
taxlaw-12712	262	10	j.	j.	PROPN
taxlaw-12712	262	11	angel	angel	PROPN
taxlaw-12712	262	12	,	,	PUNCT
taxlaw-12712	262	13	tick	tick	NOUN
taxlaw-12712	262	14	size	size	NOUN
taxlaw-12712	262	15	,	,	PUNCT
taxlaw-12712	262	16	share	share	NOUN
taxlaw-12712	262	17	prices	price	NOUN
taxlaw-12712	262	18	,	,	PUNCT
taxlaw-12712	262	19	and	and	CCONJ
taxlaw-12712	262	20	stock	stock	NOUN
taxlaw-12712	262	21	splits	split	VERB
taxlaw-12712	262	22	,	,	PUNCT
taxlaw-12712	262	23	52	52	NUM
taxlaw-12712	262	24	j.	j.	PROPN
taxlaw-12712	262	25	fin	fin	PROPN
taxlaw-12712	262	26	.	.	PUNCT
taxlaw-12712	263	1	655	655	NUM
taxlaw-12712	263	2	(	(	PUNCT
taxlaw-12712	263	3	1997	1997	NUM
taxlaw-12712	263	4	)	)	PUNCT
taxlaw-12712	263	5	(	(	PUNCT
taxlaw-12712	263	6	tick	tick	NOUN
taxlaw-12712	263	7	size	size	NOUN
taxlaw-12712	263	8	)	)	PUNCT
taxlaw-12712	263	9	.	.	PUNCT
taxlaw-12712	264	1	42	42	NUM
taxlaw-12712	264	2	macomber	macomber	PROPN
taxlaw-12712	264	3	,	,	PUNCT
taxlaw-12712	264	4	252	252	NUM
taxlaw-12712	264	5	u.s	u.s	PROPN
taxlaw-12712	264	6	.	.	PROPN
taxlaw-12712	264	7	at	at	ADP
taxlaw-12712	264	8	201	201	NUM
taxlaw-12712	264	9	(	(	PUNCT
taxlaw-12712	264	10	challenging	challenge	VERB
taxlaw-12712	264	11	revenue	revenue	NOUN
taxlaw-12712	264	12	act	act	NOUN
taxlaw-12712	264	13	of	of	ADP
taxlaw-12712	264	14	1916	1916	NUM
taxlaw-12712	264	15	,	,	PUNCT
taxlaw-12712	264	16	pub	pub	NOUN
taxlaw-12712	264	17	.	.	PUNCT
taxlaw-12712	265	1	l.	l.	PROPN
taxlaw-12712	265	2	no	no	INTJ
taxlaw-12712	265	3	.	.	PROPN
taxlaw-12712	266	1	64	64	NUM
taxlaw-12712	266	2	-	-	SYM
taxlaw-12712	266	3	271	271	NUM
taxlaw-12712	266	4	,	,	PUNCT
taxlaw-12712	266	5	§	§	PROPN
taxlaw-12712	266	6	2(a	2(a	NUM
taxlaw-12712	266	7	)	)	PUNCT
taxlaw-12712	266	8	,	,	PUNCT
taxlaw-12712	266	9	39	39	NUM
taxlaw-12712	266	10	stat	stat	NOUN
taxlaw-12712	266	11	.	.	PUNCT
taxlaw-12712	267	1	756	756	NUM
taxlaw-12712	267	2	,	,	PUNCT
taxlaw-12712	267	3	757	757	NUM
taxlaw-12712	267	4	(	(	PUNCT
taxlaw-12712	267	5	1916	1916	NUM
taxlaw-12712	267	6	)	)	PUNCT
taxlaw-12712	267	7	)	)	PUNCT
taxlaw-12712	267	8	.	.	PUNCT
taxlaw-12712	268	1	macomber	macomber	PROPN
taxlaw-12712	268	2	,	,	PUNCT
taxlaw-12712	268	3	like	like	ADP
taxlaw-12712	268	4	moore	moore	PROPN
taxlaw-12712	268	5	,	,	PUNCT
taxlaw-12712	268	6	reflects	reflect	VERB
taxlaw-12712	268	7	cause	cause	SCONJ
taxlaw-12712	268	8	lawyering	lawyering	NOUN
taxlaw-12712	268	9	.	.	PUNCT
taxlaw-12712	269	1	the	the	DET
taxlaw-12712	269	2	dollar	dollar	NOUN
taxlaw-12712	269	3	stakes	stake	NOUN
taxlaw-12712	269	4	in	in	ADP
taxlaw-12712	269	5	macomber	macomber	PROPN
taxlaw-12712	269	6	were	be	AUX
taxlaw-12712	269	7	small	small	ADJ
taxlaw-12712	269	8	,	,	PUNCT
taxlaw-12712	269	9	and	and	CCONJ
taxlaw-12712	269	10	the	the	DET
taxlaw-12712	269	11	case	case	NOUN
taxlaw-12712	269	12	moved	move	VERB
taxlaw-12712	269	13	speedily	speedily	ADV
taxlaw-12712	269	14	through	through	ADP
taxlaw-12712	269	15	the	the	DET
taxlaw-12712	269	16	federal	federal	ADJ
taxlaw-12712	269	17	court	court	NOUN
taxlaw-12712	269	18	system	system	NOUN
taxlaw-12712	269	19	.	.	PUNCT
taxlaw-12712	270	1	the	the	DET
taxlaw-12712	270	2	taxpayer	taxpayer	NOUN
taxlaw-12712	270	3	was	be	AUX
taxlaw-12712	270	4	represented	represent	VERB
taxlaw-12712	270	5	by	by	ADP
taxlaw-12712	270	6	leading	lead	VERB
taxlaw-12712	270	7	attorneys	attorney	NOUN
taxlaw-12712	270	8	of	of	ADP
taxlaw-12712	270	9	the	the	DET
taxlaw-12712	270	10	time	time	NOUN
taxlaw-12712	270	11	.	.	PUNCT
taxlaw-12712	271	1	kornhauser	kornhauser	NOUN
taxlaw-12712	271	2	,	,	PUNCT
taxlaw-12712	271	3	supra	supra	PROPN
taxlaw-12712	271	4	note	note	PROPN
taxlaw-12712	271	5	41	41	NUM
taxlaw-12712	271	6	,	,	PUNCT
taxlaw-12712	271	7	at	at	ADP
taxlaw-12712	271	8	99	99	NUM
taxlaw-12712	271	9	-	-	SYM
taxlaw-12712	271	10	100	100	NUM
taxlaw-12712	271	11	.	.	PUNCT
taxlaw-12712	272	1	43	43	NUM
taxlaw-12712	272	2	macomber	macomber	PROPN
taxlaw-12712	272	3	,	,	PUNCT
taxlaw-12712	272	4	252	252	NUM
taxlaw-12712	272	5	u.s	u.s	PROPN
taxlaw-12712	272	6	.	.	PROPN
taxlaw-12712	272	7	at	at	ADP
taxlaw-12712	272	8	219	219	NUM
taxlaw-12712	272	9	(	(	PUNCT
taxlaw-12712	272	10	1920	1920	NUM
taxlaw-12712	272	11	)	)	PUNCT
taxlaw-12712	272	12	.	.	PUNCT
taxlaw-12712	273	1	courts	court	NOUN
taxlaw-12712	273	2	later	later	ADV
taxlaw-12712	273	3	discerned	discern	VERB
taxlaw-12712	273	4	a	a	DET
taxlaw-12712	273	5	number	number	NOUN
taxlaw-12712	273	6	of	of	ADP
taxlaw-12712	273	7	exceptions	exception	NOUN
taxlaw-12712	273	8	to	to	ADP
taxlaw-12712	273	9	this	this	DET
taxlaw-12712	273	10	rule	rule	NOUN
taxlaw-12712	273	11	,	,	PUNCT
taxlaw-12712	273	12	and	and	CCONJ
taxlaw-12712	273	13	congress	congress	PROPN
taxlaw-12712	273	14	adopted	adopt	VERB
taxlaw-12712	273	15	the	the	DET
taxlaw-12712	273	16	macomber	macomber	PROPN
taxlaw-12712	273	17	outcome	outcome	NOUN
taxlaw-12712	273	18	(	(	PUNCT
taxlaw-12712	273	19	and	and	CCONJ
taxlaw-12712	273	20	many	many	ADJ
taxlaw-12712	273	21	of	of	ADP
taxlaw-12712	273	22	these	these	DET
taxlaw-12712	273	23	exceptions	exception	NOUN
taxlaw-12712	273	24	)	)	PUNCT
taxlaw-12712	273	25	in	in	ADP
taxlaw-12712	273	26	§	§	PROPN
taxlaw-12712	273	27	305(a	305(a	PROPN
taxlaw-12712	273	28	)	)	PUNCT
taxlaw-12712	273	29	and	and	CCONJ
taxlaw-12712	273	30	(	(	PUNCT
taxlaw-12712	273	31	b	b	NOUN
taxlaw-12712	273	32	)	)	PUNCT
taxlaw-12712	273	33	.	.	PUNCT
taxlaw-12712	274	1	see	see	VERB
taxlaw-12712	274	2	patricia	patricia	PROPN
taxlaw-12712	274	3	ann	ann	PROPN
taxlaw-12712	274	4	metzer	metzer	PROPN
taxlaw-12712	274	5	,	,	PUNCT
taxlaw-12712	274	6	the	the	DET
taxlaw-12712	274	7	“	"	PUNCT
taxlaw-12712	274	8	new	new	ADJ
taxlaw-12712	274	9	”	"	PUNCT
taxlaw-12712	274	10	section	section	NOUN
taxlaw-12712	274	11	305	305	NUM
taxlaw-12712	274	12	,	,	PUNCT
taxlaw-12712	274	13	27	27	NUM
taxlaw-12712	274	14	tax	tax	NOUN
taxlaw-12712	274	15	l.	l.	PROPN
taxlaw-12712	274	16	rev	rev	PROPN
taxlaw-12712	274	17	.	.	PROPN
taxlaw-12712	274	18	93	93	NUM
taxlaw-12712	274	19	(	(	PUNCT
taxlaw-12712	274	20	1971	1971	NUM
taxlaw-12712	274	21	)	)	PUNCT
taxlaw-12712	274	22	(	(	PUNCT
taxlaw-12712	274	23	discussing	discuss	VERB
taxlaw-12712	274	24	the	the	DET
taxlaw-12712	274	25	history	history	NOUN
taxlaw-12712	274	26	of	of	ADP
taxlaw-12712	274	27	,	,	PUNCT
taxlaw-12712	274	28	and	and	CCONJ
taxlaw-12712	274	29	revisions	revision	NOUN
taxlaw-12712	274	30	to	to	ADP
taxlaw-12712	274	31	,	,	PUNCT
taxlaw-12712	274	32	i.r.c	i.r.c	NOUN
taxlaw-12712	274	33	.	.	PUNCT
taxlaw-12712	275	1	§	§	PROPN
taxlaw-12712	275	2	305	305	NUM
taxlaw-12712	275	3	from	from	ADP
taxlaw-12712	275	4	1954	1954	NUM
taxlaw-12712	275	5	to	to	ADP
taxlaw-12712	275	6	1969	1969	NUM
taxlaw-12712	275	7	)	)	PUNCT
taxlaw-12712	275	8	.	.	PUNCT
taxlaw-12712	276	1	44	44	NUM
taxlaw-12712	276	2	macomber	macomber	PROPN
taxlaw-12712	276	3	,	,	PUNCT
taxlaw-12712	276	4	252	252	NUM
taxlaw-12712	276	5	u.s	u.s	PROPN
taxlaw-12712	276	6	.	.	PROPN
taxlaw-12712	276	7	at	at	ADP
taxlaw-12712	276	8	207	207	NUM
taxlaw-12712	276	9	-	-	SYM
taxlaw-12712	276	10	08	08	NUM
taxlaw-12712	276	11	.	.	PUNCT
taxlaw-12712	277	1	45	45	NUM
taxlaw-12712	277	2	compare	compare	PROPN
taxlaw-12712	277	3	henry	henry	PROPN
taxlaw-12712	277	4	ordower	ordower	PROPN
taxlaw-12712	277	5	,	,	PUNCT
taxlaw-12712	277	6	supra	supra	PROPN
taxlaw-12712	277	7	note	note	NOUN
taxlaw-12712	277	8	22	22	NUM
taxlaw-12712	277	9	,	,	PUNCT
taxlaw-12712	277	10	at	at	ADP
taxlaw-12712	277	11	56	56	NUM
taxlaw-12712	277	12	(	(	PUNCT
taxlaw-12712	277	13	describing	describe	VERB
taxlaw-12712	277	14	macomber	macomber	PROPN
taxlaw-12712	277	15	as	as	ADP
taxlaw-12712	277	16	recognizing	recognize	VERB
taxlaw-12712	277	17	“	"	PUNCT
taxlaw-12712	277	18	a	a	DET
taxlaw-12712	277	19	fundamental	fundamental	ADJ
taxlaw-12712	277	20	realization	realization	NOUN
taxlaw-12712	277	21	principle	principle	NOUN
taxlaw-12712	277	22	in	in	ADP
taxlaw-12712	277	23	the	the	DET
taxlaw-12712	277	24	sixteenth	sixteenth	ADJ
taxlaw-12712	277	25	amendment	amendment	NOUN
taxlaw-12712	277	26	”	"	PUNCT
taxlaw-12712	277	27	)	)	PUNCT
taxlaw-12712	277	28	,	,	PUNCT
taxlaw-12712	277	29	with	with	ADP
taxlaw-12712	277	30	alex	alex	PROPN
taxlaw-12712	277	31	zhang	zhang	PROPN
taxlaw-12712	277	32	,	,	PUNCT
taxlaw-12712	277	33	rethinking	rethink	VERB
taxlaw-12712	277	34	eisner	eisner	PROPN
taxlaw-12712	277	35	v.	v.	PROPN
taxlaw-12712	277	36	macomber	macomber	PROPN
taxlaw-12712	277	37	,	,	PUNCT
taxlaw-12712	277	38	and	and	CCONJ
taxlaw-12712	277	39	the	the	DET
taxlaw-12712	277	40	future	future	NOUN
taxlaw-12712	277	41	of	of	ADP
taxlaw-12712	277	42	structural	structural	ADJ
taxlaw-12712	277	43	tax	tax	NOUN
taxlaw-12712	277	44	reform	reform	NOUN
taxlaw-12712	277	45	,	,	PUNCT
taxlaw-12712	277	46	92	92	NUM
taxlaw-12712	277	47	geo	geo	PROPN
taxlaw-12712	277	48	.	.	PROPN
taxlaw-12712	277	49	wash	wash	PROPN
taxlaw-12712	277	50	.	.	PUNCT
taxlaw-12712	278	1	l.	l.	PROPN
taxlaw-12712	278	2	rev	rev	PROPN
taxlaw-12712	278	3	.	.	PROPN
taxlaw-12712	278	4	179	179	NUM
taxlaw-12712	278	5	,	,	PUNCT
taxlaw-12712	278	6	228	228	NUM
taxlaw-12712	278	7	(	(	PUNCT
taxlaw-12712	278	8	2024	2024	NUM
taxlaw-12712	278	9	)	)	PUNCT
taxlaw-12712	278	10	(	(	PUNCT
taxlaw-12712	278	11	concluding	conclude	VERB
taxlaw-12712	278	12	that	that	SCONJ
taxlaw-12712	278	13	,	,	PUNCT
taxlaw-12712	278	14	among	among	ADP
taxlaw-12712	278	15	five	five	NUM
taxlaw-12712	278	16	possible	possible	ADJ
taxlaw-12712	278	17	readings	reading	NOUN
taxlaw-12712	278	18	,	,	PUNCT
taxlaw-12712	278	19	macomber	macomber	PROPN
taxlaw-12712	278	20	should	should	AUX
taxlaw-12712	278	21	be	be	AUX
taxlaw-12712	278	22	read	read	VERB
taxlaw-12712	278	23	as	as	ADP
taxlaw-12712	278	24	finding	find	VERB
taxlaw-12712	278	25	an	an	DET
taxlaw-12712	278	26	10	10	NUM
taxlaw-12712	278	27	columbia	columbia	PROPN
taxlaw-12712	278	28	journal	journal	NOUN
taxlaw-12712	278	29	of	of	ADP
taxlaw-12712	278	30	tax	tax	NOUN
taxlaw-12712	278	31	law	law	NOUN
taxlaw-12712	279	1	[	[	X
taxlaw-12712	279	2	vol	vol	NOUN
taxlaw-12712	279	3	.	.	PUNCT
taxlaw-12712	280	1	16:1	16:1	NOUN
taxlaw-12712	280	2	before	before	ADP
taxlaw-12712	280	3	the	the	DET
taxlaw-12712	280	4	court	court	NOUN
taxlaw-12712	280	5	’s	’s	PART
taxlaw-12712	280	6	decision	decision	NOUN
taxlaw-12712	280	7	in	in	ADP
taxlaw-12712	280	8	moore	moore	PROPN
taxlaw-12712	280	9	,	,	PUNCT
taxlaw-12712	280	10	the	the	DET
taxlaw-12712	280	11	dominant	dominant	ADJ
taxlaw-12712	280	12	view	view	NOUN
taxlaw-12712	280	13	among	among	ADP
taxlaw-12712	280	14	scholars	scholar	NOUN
taxlaw-12712	280	15	—	—	PUNCT
taxlaw-12712	280	16	and	and	CCONJ
taxlaw-12712	280	17	in	in	ADP
taxlaw-12712	280	18	casebooks	casebook	NOUN
taxlaw-12712	280	19	and	and	CCONJ
taxlaw-12712	280	20	tax	tax	NOUN
taxlaw-12712	280	21	treatises	treatise	NOUN
taxlaw-12712	280	22	authored	author	VERB
taxlaw-12712	280	23	by	by	ADP
taxlaw-12712	280	24	those	those	DET
taxlaw-12712	280	25	scholars	scholar	NOUN
taxlaw-12712	280	26	—	—	PUNCT
taxlaw-12712	280	27	was	be	AUX
taxlaw-12712	280	28	that	that	SCONJ
taxlaw-12712	280	29	,	,	PUNCT
taxlaw-12712	280	30	between	between	ADP
taxlaw-12712	280	31	1940	1940	NUM
taxlaw-12712	280	32	and	and	CCONJ
taxlaw-12712	280	33	the	the	DET
taxlaw-12712	280	34	mid-1950s	mid-1950s	PROPN
taxlaw-12712	280	35	,	,	PUNCT
taxlaw-12712	280	36	the	the	DET
taxlaw-12712	280	37	court	court	NOUN
taxlaw-12712	280	38	effectively	effectively	ADV
taxlaw-12712	280	39	vitiated	vitiate	VERB
taxlaw-12712	280	40	macomber	macomber	PROPN
taxlaw-12712	280	41	’s	’s	PART
taxlaw-12712	280	42	constitutional	constitutional	ADJ
taxlaw-12712	280	43	significance	significance	NOUN
taxlaw-12712	280	44	without	without	ADP
taxlaw-12712	280	45	expressly	expressly	ADV
taxlaw-12712	280	46	overruling	overrule	VERB
taxlaw-12712	280	47	the	the	DET
taxlaw-12712	280	48	decision	decision	NOUN
taxlaw-12712	280	49	.	.	PUNCT
taxlaw-12712	281	1	under	under	ADP
taxlaw-12712	281	2	this	this	DET
taxlaw-12712	281	3	view	view	NOUN
taxlaw-12712	281	4	,	,	PUNCT
taxlaw-12712	281	5	realization	realization	NOUN
taxlaw-12712	281	6	became	become	VERB
taxlaw-12712	281	7	a	a	DET
taxlaw-12712	281	8	convention	convention	NOUN
taxlaw-12712	281	9	of	of	ADP
taxlaw-12712	281	10	“	"	PUNCT
taxlaw-12712	281	11	administrative	administrative	ADJ
taxlaw-12712	281	12	convenience	convenience	NOUN
taxlaw-12712	281	13	”	"	PUNCT
taxlaw-12712	281	14	that	that	SCONJ
taxlaw-12712	281	15	congress	congress	PROPN
taxlaw-12712	281	16	and	and	CCONJ
taxlaw-12712	281	17	treasury	treasury	PROPN
taxlaw-12712	281	18	could	could	AUX
taxlaw-12712	281	19	deploy	deploy	VERB
taxlaw-12712	281	20	or	or	CCONJ
taxlaw-12712	281	21	abrogate	abrogate	VERB
taxlaw-12712	281	22	on	on	ADP
taxlaw-12712	281	23	a	a	DET
taxlaw-12712	281	24	pragmatic	pragmatic	ADJ
taxlaw-12712	281	25	basis.46	basis.46	PROPN
taxlaw-12712	281	26	hegemonic	hegemonic	ADJ
taxlaw-12712	281	27	and	and	CCONJ
taxlaw-12712	281	28	little	little	ADV
taxlaw-12712	281	29	-	-	PUNCT
taxlaw-12712	281	30	challenged	challenge	VERB
taxlaw-12712	281	31	for	for	ADP
taxlaw-12712	281	32	seven	seven	NUM
taxlaw-12712	281	33	decades,47	decades,47	NOUN
taxlaw-12712	281	34	this	this	DET
taxlaw-12712	281	35	discourse	discourse	NOUN
taxlaw-12712	281	36	helps	help	VERB
taxlaw-12712	281	37	to	to	PART
taxlaw-12712	281	38	explain	explain	VERB
taxlaw-12712	281	39	why	why	SCONJ
taxlaw-12712	281	40	the	the	DET
taxlaw-12712	281	41	court	court	NOUN
taxlaw-12712	281	42	’s	’s	PART
taxlaw-12712	281	43	grant	grant	NOUN
taxlaw-12712	281	44	of	of	ADP
taxlaw-12712	281	45	certiorari	certiorari	PROPN
taxlaw-12712	281	46	for	for	ADP
taxlaw-12712	281	47	moore	moore	PROPN
taxlaw-12712	281	48	stirred	stir	VERB
taxlaw-12712	281	49	so	so	ADV
taxlaw-12712	281	50	much	much	ADJ
taxlaw-12712	281	51	discord	discord	NOUN
taxlaw-12712	281	52	among	among	ADP
taxlaw-12712	281	53	academic	academic	ADJ
taxlaw-12712	281	54	and	and	CCONJ
taxlaw-12712	281	55	other	other	ADJ
taxlaw-12712	281	56	commentators.48	commentators.48	PROPN
taxlaw-12712	281	57	this	this	DET
taxlaw-12712	281	58	part	part	NOUN
taxlaw-12712	281	59	adduces	adduce	VERB
taxlaw-12712	281	60	the	the	DET
taxlaw-12712	281	61	historical	historical	ADJ
taxlaw-12712	281	62	origins	origin	NOUN
taxlaw-12712	281	63	of	of	ADP
taxlaw-12712	281	64	the	the	DET
taxlaw-12712	281	65	consensus	consensus	NOUN
taxlaw-12712	281	66	around	around	ADP
taxlaw-12712	281	67	macomber	macomber	PROPN
taxlaw-12712	281	68	’s	’s	PART
taxlaw-12712	281	69	obsolescence	obsolescence	NOUN
taxlaw-12712	281	70	(	(	PUNCT
taxlaw-12712	281	71	the	the	DET
taxlaw-12712	281	72	past	past	NOUN
taxlaw-12712	281	73	)	)	PUNCT
taxlaw-12712	281	74	,	,	PUNCT
taxlaw-12712	281	75	the	the	DET
taxlaw-12712	281	76	moore	moore	PROPN
taxlaw-12712	281	77	court	court	PROPN
taxlaw-12712	281	78	’s	’s	PART
taxlaw-12712	281	79	engagement	engagement	NOUN
taxlaw-12712	281	80	with	with	ADP
taxlaw-12712	281	81	macomber	macomber	PROPN
taxlaw-12712	281	82	and	and	CCONJ
taxlaw-12712	281	83	a	a	DET
taxlaw-12712	281	84	constitutional	constitutional	ADJ
taxlaw-12712	281	85	realization	realization	NOUN
taxlaw-12712	281	86	requirement	requirement	NOUN
taxlaw-12712	281	87	(	(	PUNCT
taxlaw-12712	281	88	the	the	DET
taxlaw-12712	281	89	present	present	NOUN
taxlaw-12712	281	90	)	)	PUNCT
taxlaw-12712	281	91	,	,	PUNCT
taxlaw-12712	281	92	and	and	CCONJ
taxlaw-12712	281	93	the	the	DET
taxlaw-12712	281	94	potential	potential	NOUN
taxlaw-12712	281	95	,	,	PUNCT
taxlaw-12712	281	96	after	after	SCONJ
taxlaw-12712	281	97	moore	moore	PROPN
taxlaw-12712	281	98	,	,	PUNCT
taxlaw-12712	281	99	for	for	SCONJ
taxlaw-12712	281	100	courts	court	NOUN
taxlaw-12712	281	101	to	to	PART
taxlaw-12712	281	102	find	find	VERB
taxlaw-12712	281	103	(	(	PUNCT
taxlaw-12712	281	104	or	or	CCONJ
taxlaw-12712	281	105	affirm	affirm	NOUN
taxlaw-12712	281	106	)	)	PUNCT
taxlaw-12712	281	107	a	a	DET
taxlaw-12712	281	108	constitutional	constitutional	ADJ
taxlaw-12712	281	109	realization	realization	NOUN
taxlaw-12712	281	110	requirement	requirement	NOUN
taxlaw-12712	281	111	(	(	PUNCT
taxlaw-12712	281	112	the	the	DET
taxlaw-12712	281	113	future	future	NOUN
taxlaw-12712	281	114	)	)	PUNCT
taxlaw-12712	281	115	.	.	PUNCT
taxlaw-12712	282	1	a.	a.	NOUN
taxlaw-12712	283	1	the	the	DET
taxlaw-12712	283	2	past	past	NOUN
taxlaw-12712	283	3	:	:	PUNCT
taxlaw-12712	283	4	burying	bury	VERB
taxlaw-12712	283	5	macomber	macomber	PROPN
taxlaw-12712	283	6	macomber	macomber	PROPN
taxlaw-12712	283	7	’s	’s	PART
taxlaw-12712	283	8	precipitous	precipitous	ADJ
taxlaw-12712	283	9	decline	decline	NOUN
taxlaw-12712	283	10	came	come	VERB
taxlaw-12712	283	11	less	less	ADV
taxlaw-12712	283	12	from	from	ADP
taxlaw-12712	283	13	supreme	supreme	PROPN
taxlaw-12712	283	14	court	court	PROPN
taxlaw-12712	283	15	pronouncements	pronouncement	NOUN
taxlaw-12712	283	16	,	,	PUNCT
taxlaw-12712	283	17	which	which	PRON
taxlaw-12712	283	18	remained	remain	VERB
taxlaw-12712	283	19	resolutely	resolutely	ADV
taxlaw-12712	283	20	vague	vague	ADJ
taxlaw-12712	283	21	about	about	ADP
taxlaw-12712	283	22	realization	realization	NOUN
taxlaw-12712	283	23	as	as	ADP
taxlaw-12712	283	24	a	a	DET
taxlaw-12712	283	25	constitutional	constitutional	ADJ
taxlaw-12712	283	26	principle	principle	NOUN
taxlaw-12712	283	27	,	,	PUNCT
taxlaw-12712	283	28	and	and	CCONJ
taxlaw-12712	283	29	more	more	ADJ
taxlaw-12712	283	30	from	from	ADP
taxlaw-12712	283	31	an	an	DET
taxlaw-12712	283	32	academic	academic	ADJ
taxlaw-12712	283	33	consensus	consensus	NOUN
taxlaw-12712	283	34	that	that	PRON
taxlaw-12712	283	35	emerged	emerge	VERB
taxlaw-12712	283	36	two	two	NUM
taxlaw-12712	283	37	decades	decade	NOUN
taxlaw-12712	283	38	after	after	ADP
taxlaw-12712	283	39	the	the	DET
taxlaw-12712	283	40	court	court	NOUN
taxlaw-12712	283	41	’s	’s	PART
taxlaw-12712	283	42	1920	1920	NUM
taxlaw-12712	283	43	decision	decision	NOUN
taxlaw-12712	283	44	.	.	PUNCT
taxlaw-12712	284	1	this	this	DET
taxlaw-12712	284	2	consensus	consensus	NOUN
taxlaw-12712	284	3	reflected	reflect	VERB
taxlaw-12712	284	4	work	work	NOUN
taxlaw-12712	284	5	by	by	ADP
taxlaw-12712	284	6	a	a	DET
taxlaw-12712	284	7	few	few	ADJ
taxlaw-12712	284	8	well	well	ADV
taxlaw-12712	284	9	-	-	PUNCT
taxlaw-12712	284	10	known	know	VERB
taxlaw-12712	284	11	policy	policy	NOUN
taxlaw-12712	284	12	entrepreneurs	entrepreneur	NOUN
taxlaw-12712	284	13	—	—	PUNCT
taxlaw-12712	284	14	stanley	stanley	PROPN
taxlaw-12712	284	15	surrey	surrey	PROPN
taxlaw-12712	284	16	,	,	PUNCT
taxlaw-12712	284	17	erwin	erwin	PROPN
taxlaw-12712	284	18	griswold	griswold	PROPN
taxlaw-12712	284	19	,	,	PUNCT
taxlaw-12712	284	20	and	and	CCONJ
taxlaw-12712	284	21	boris	boris	PROPN
taxlaw-12712	284	22	bittker	bittker	PROPN
taxlaw-12712	284	23	—	—	PUNCT
taxlaw-12712	284	24	in	in	ADP
taxlaw-12712	284	25	the	the	DET
taxlaw-12712	284	26	context	context	NOUN
taxlaw-12712	284	27	of	of	ADP
taxlaw-12712	284	28	three	three	NUM
taxlaw-12712	284	29	intersecting	intersecting	ADJ
taxlaw-12712	284	30	dynamics	dynamic	NOUN
taxlaw-12712	284	31	in	in	ADP
taxlaw-12712	284	32	1940s	1940	NOUN
taxlaw-12712	284	33	.	.	PUNCT
taxlaw-12712	285	1	first	first	ADV
taxlaw-12712	285	2	,	,	PUNCT
taxlaw-12712	285	3	the	the	DET
taxlaw-12712	285	4	court	court	NOUN
taxlaw-12712	285	5	issued	issue	VERB
taxlaw-12712	285	6	a	a	DET
taxlaw-12712	285	7	series	series	NOUN
taxlaw-12712	285	8	of	of	ADP
taxlaw-12712	285	9	decisions	decision	NOUN
taxlaw-12712	285	10	that	that	PRON
taxlaw-12712	285	11	transparently	transparently	ADV
taxlaw-12712	285	12	loosened	loosen	VERB
taxlaw-12712	285	13	macomber	macomber	PROPN
taxlaw-12712	285	14	’s	’s	PART
taxlaw-12712	285	15	constraints	constraint	NOUN
taxlaw-12712	285	16	on	on	ADP
taxlaw-12712	285	17	the	the	DET
taxlaw-12712	285	18	definition	definition	NOUN
taxlaw-12712	285	19	of	of	ADP
taxlaw-12712	285	20	income	income	NOUN
taxlaw-12712	285	21	.	.	PUNCT
taxlaw-12712	286	1	second	second	ADJ
taxlaw-12712	286	2	,	,	PUNCT
taxlaw-12712	286	3	revenue	revenue	NOUN
taxlaw-12712	286	4	needs	need	NOUN
taxlaw-12712	286	5	in	in	ADP
taxlaw-12712	286	6	world	world	PROPN
taxlaw-12712	286	7	war	war	PROPN
taxlaw-12712	286	8	ii	ii	PROPN
taxlaw-12712	286	9	cemented	cement	VERB
taxlaw-12712	286	10	the	the	DET
taxlaw-12712	286	11	federal	federal	ADJ
taxlaw-12712	286	12	income	income	NOUN
taxlaw-12712	286	13	tax	tax	NOUN
taxlaw-12712	286	14	’s	’s	PART
taxlaw-12712	286	15	transformation	transformation	NOUN
taxlaw-12712	286	16	from	from	ADP
taxlaw-12712	286	17	class	class	NOUN
taxlaw-12712	286	18	tax	tax	NOUN
taxlaw-12712	286	19	to	to	ADP
taxlaw-12712	286	20	mass	mass	ADJ
taxlaw-12712	286	21	tax	tax	NOUN
taxlaw-12712	286	22	.	.	PUNCT
taxlaw-12712	287	1	this	this	DET
taxlaw-12712	287	2	shift	shift	NOUN
taxlaw-12712	287	3	created	create	VERB
taxlaw-12712	287	4	new	new	ADJ
taxlaw-12712	287	5	exigencies	exigency	NOUN
taxlaw-12712	287	6	of	of	ADP
taxlaw-12712	287	7	administration	administration	NOUN
taxlaw-12712	287	8	to	to	PART
taxlaw-12712	287	9	ensure	ensure	VERB
taxlaw-12712	287	10	that	that	SCONJ
taxlaw-12712	287	11	high	high	ADJ
taxlaw-12712	287	12	earners	earner	NOUN
taxlaw-12712	287	13	contributed	contribute	VERB
taxlaw-12712	287	14	a	a	DET
taxlaw-12712	287	15	fair	fair	ADJ
taxlaw-12712	287	16	share	share	NOUN
taxlaw-12712	287	17	.	.	PUNCT
taxlaw-12712	288	1	third	third	ADJ
taxlaw-12712	288	2	,	,	PUNCT
taxlaw-12712	288	3	in	in	ADP
taxlaw-12712	288	4	law	law	NOUN
taxlaw-12712	288	5	school	school	NOUN
taxlaw-12712	288	6	curriculum	curriculum	NOUN
taxlaw-12712	288	7	,	,	PUNCT
taxlaw-12712	288	8	taxation	taxation	NOUN
taxlaw-12712	288	9	grew	grow	VERB
taxlaw-12712	288	10	to	to	PART
taxlaw-12712	288	11	encompass	encompass	VERB
taxlaw-12712	288	12	the	the	DET
taxlaw-12712	288	13	planning	planning	NOUN
taxlaw-12712	288	14	,	,	PUNCT
taxlaw-12712	288	15	administrative	administrative	ADJ
taxlaw-12712	288	16	,	,	PUNCT
taxlaw-12712	288	17	and	and	CCONJ
taxlaw-12712	288	18	technical	technical	ADJ
taxlaw-12712	288	19	topics	topic	NOUN
taxlaw-12712	288	20	—	—	PUNCT
taxlaw-12712	288	21	all	all	PRON
taxlaw-12712	288	22	decidedly	decidedly	ADV
taxlaw-12712	288	23	nonconstitutional	nonconstitutional	ADJ
taxlaw-12712	288	24	—	—	PUNCT
taxlaw-12712	288	25	that	that	PRON
taxlaw-12712	288	26	define	define	VERB
taxlaw-12712	288	27	the	the	DET
taxlaw-12712	288	28	subject	subject	NOUN
taxlaw-12712	288	29	’s	’s	PART
taxlaw-12712	288	30	contours	contours	NOUN
taxlaw-12712	288	31	today	today	NOUN
taxlaw-12712	288	32	.	.	PUNCT
taxlaw-12712	289	1	overall	overall	ADV
taxlaw-12712	289	2	,	,	PUNCT
taxlaw-12712	289	3	this	this	DET
taxlaw-12712	289	4	context	context	NOUN
taxlaw-12712	289	5	shows	show	VERB
taxlaw-12712	289	6	an	an	DET
taxlaw-12712	289	7	academic	academic	ADJ
taxlaw-12712	289	8	movement	movement	NOUN
taxlaw-12712	289	9	,	,	PUNCT
taxlaw-12712	289	10	motivated	motivate	VERB
taxlaw-12712	289	11	by	by	ADP
taxlaw-12712	289	12	changes	change	NOUN
taxlaw-12712	289	13	in	in	ADP
taxlaw-12712	289	14	the	the	DET
taxlaw-12712	289	15	tax	tax	NOUN
taxlaw-12712	289	16	system	system	NOUN
taxlaw-12712	289	17	,	,	PUNCT
taxlaw-12712	289	18	to	to	PART
taxlaw-12712	289	19	refocus	refocus	VERB
taxlaw-12712	289	20	doctrinal	doctrinal	ADJ
taxlaw-12712	289	21	questions	question	NOUN
taxlaw-12712	289	22	away	away	ADV
taxlaw-12712	289	23	from	from	ADP
taxlaw-12712	289	24	the	the	DET
taxlaw-12712	289	25	constitution	constitution	NOUN
taxlaw-12712	289	26	and	and	CCONJ
taxlaw-12712	289	27	,	,	PUNCT
taxlaw-12712	289	28	specifically	specifically	ADV
taxlaw-12712	289	29	,	,	PUNCT
taxlaw-12712	289	30	macomber	macomber	PROPN
taxlaw-12712	289	31	.	.	PUNCT
taxlaw-12712	290	1	these	these	DET
taxlaw-12712	290	2	policy	policy	NOUN
taxlaw-12712	290	3	entrepreneurs	entrepreneur	NOUN
taxlaw-12712	290	4	’	'	PUNCT
taxlaw-12712	290	5	work	work	NOUN
taxlaw-12712	290	6	,	,	PUNCT
taxlaw-12712	290	7	more	more	ADJ
taxlaw-12712	290	8	than	than	ADP
taxlaw-12712	290	9	the	the	DET
taxlaw-12712	290	10	court	court	NOUN
taxlaw-12712	290	11	’s	’s	PART
taxlaw-12712	290	12	scattershot	scattershot	ADJ
taxlaw-12712	290	13	tax	tax	NOUN
taxlaw-12712	290	14	jurisprudence	jurisprudence	NOUN
taxlaw-12712	290	15	,	,	PUNCT
taxlaw-12712	290	16	effectively	effectively	ADV
taxlaw-12712	290	17	buried	bury	VERB
taxlaw-12712	290	18	macomber	macomber	PROPN
taxlaw-12712	290	19	as	as	ADP
taxlaw-12712	290	20	a	a	DET
taxlaw-12712	290	21	doctrinal	doctrinal	ADJ
taxlaw-12712	290	22	matter	matter	NOUN
taxlaw-12712	290	23	for	for	ADP
taxlaw-12712	290	24	decades	decade	NOUN
taxlaw-12712	290	25	.	.	PUNCT
taxlaw-12712	291	1	the	the	DET
taxlaw-12712	291	2	academic	academic	ADJ
taxlaw-12712	291	3	movement	movement	NOUN
taxlaw-12712	291	4	to	to	PART
taxlaw-12712	291	5	bury	bury	VERB
taxlaw-12712	291	6	macomber	macomber	PROPN
taxlaw-12712	291	7	began	begin	VERB
taxlaw-12712	291	8	in	in	ADP
taxlaw-12712	291	9	1941	1941	NUM
taxlaw-12712	291	10	,	,	PUNCT
taxlaw-12712	291	11	when	when	SCONJ
taxlaw-12712	291	12	stanley	stanley	PROPN
taxlaw-12712	291	13	surrey	surrey	PROPN
taxlaw-12712	291	14	disavowed	disavowed	PROPN
taxlaw-12712	291	15	macomber	macomber	PROPN
taxlaw-12712	291	16	’s	’s	PART
taxlaw-12712	291	17	constitutional	constitutional	ADJ
taxlaw-12712	291	18	holding	holding	NOUN
taxlaw-12712	291	19	in	in	ADP
taxlaw-12712	291	20	a	a	DET
taxlaw-12712	291	21	law	law	NOUN
taxlaw-12712	291	22	review	review	NOUN
taxlaw-12712	291	23	article.49	article.49	VERB
taxlaw-12712	291	24	absence	absence	NOUN
taxlaw-12712	291	25	of	of	ADP
taxlaw-12712	291	26	income	income	NOUN
taxlaw-12712	291	27	,	,	PUNCT
taxlaw-12712	291	28	rather	rather	ADV
taxlaw-12712	291	29	than	than	ADP
taxlaw-12712	291	30	an	an	DET
taxlaw-12712	291	31	absence	absence	NOUN
taxlaw-12712	291	32	of	of	ADP
taxlaw-12712	291	33	realization	realization	NOUN
taxlaw-12712	291	34	)	)	PUNCT
taxlaw-12712	291	35	.	.	PUNCT
taxlaw-12712	292	1	46	46	NUM
taxlaw-12712	292	2	helvering	helvere	VERB
taxlaw-12712	292	3	v.	v.	PROPN
taxlaw-12712	292	4	horst	horst	PROPN
taxlaw-12712	292	5	,	,	PUNCT
taxlaw-12712	292	6	311	311	NUM
taxlaw-12712	292	7	u.s	u.s	PROPN
taxlaw-12712	292	8	.	.	PROPN
taxlaw-12712	292	9	112	112	NUM
taxlaw-12712	292	10	,	,	PUNCT
taxlaw-12712	292	11	116	116	NUM
taxlaw-12712	292	12	(	(	PUNCT
taxlaw-12712	292	13	1940	1940	NUM
taxlaw-12712	292	14	)	)	PUNCT
taxlaw-12712	292	15	.	.	PUNCT
taxlaw-12712	293	1	see	see	VERB
taxlaw-12712	293	2	john	john	PROPN
taxlaw-12712	293	3	r.	r.	PROPN
taxlaw-12712	293	4	brooks	brooks	PROPN
taxlaw-12712	293	5	&	&	CCONJ
taxlaw-12712	293	6	david	david	PROPN
taxlaw-12712	293	7	gamage	gamage	PROPN
taxlaw-12712	293	8	,	,	PUNCT
taxlaw-12712	293	9	supra	supra	PROPN
taxlaw-12712	293	10	note	note	NOUN
taxlaw-12712	293	11	7	7	NUM
taxlaw-12712	293	12	,	,	PUNCT
taxlaw-12712	293	13	at	at	ADP
taxlaw-12712	293	14	126	126	NUM
taxlaw-12712	293	15	-	-	SYM
taxlaw-12712	293	16	34	34	NUM
taxlaw-12712	293	17	.	.	PUNCT
taxlaw-12712	294	1	47	47	NUM
taxlaw-12712	294	2	in	in	ADP
taxlaw-12712	294	3	a	a	DET
taxlaw-12712	294	4	statutory	statutory	ADJ
taxlaw-12712	294	5	interpretation	interpretation	NOUN
taxlaw-12712	294	6	case	case	NOUN
taxlaw-12712	294	7	,	,	PUNCT
taxlaw-12712	294	8	the	the	DET
taxlaw-12712	294	9	supreme	supreme	PROPN
taxlaw-12712	294	10	court	court	PROPN
taxlaw-12712	294	11	supported	support	VERB
taxlaw-12712	294	12	the	the	DET
taxlaw-12712	294	13	“	"	PUNCT
taxlaw-12712	294	14	administrative	administrative	ADJ
taxlaw-12712	294	15	convenience	convenience	NOUN
taxlaw-12712	294	16	”	"	PUNCT
taxlaw-12712	294	17	view	view	NOUN
taxlaw-12712	294	18	.	.	PUNCT
taxlaw-12712	295	1	cottage	cottage	NOUN
taxlaw-12712	295	2	savings	savings	PROPN
taxlaw-12712	295	3	assn	assn	PROPN
taxlaw-12712	295	4	.	.	PUNCT
taxlaw-12712	296	1	v.	v.	ADP
taxlaw-12712	296	2	comm’r	comm’r	NOUN
taxlaw-12712	296	3	,	,	PUNCT
taxlaw-12712	296	4	499	499	NUM
taxlaw-12712	296	5	u.s	u.s	PROPN
taxlaw-12712	296	6	.	.	PROPN
taxlaw-12712	296	7	554	554	NUM
taxlaw-12712	296	8	,	,	PUNCT
taxlaw-12712	296	9	559	559	NUM
taxlaw-12712	296	10	(	(	PUNCT
taxlaw-12712	296	11	1991	1991	NUM
taxlaw-12712	296	12	)	)	PUNCT
taxlaw-12712	296	13	.	.	PUNCT
taxlaw-12712	297	1	48	48	NUM
taxlaw-12712	297	2	see	see	VERB
taxlaw-12712	297	3	andrew	andrew	PROPN
taxlaw-12712	297	4	velarde	velarde	PROPN
taxlaw-12712	297	5	,	,	PUNCT
taxlaw-12712	297	6	supreme	supreme	PROPN
taxlaw-12712	297	7	court	court	PROPN
taxlaw-12712	297	8	to	to	PART
taxlaw-12712	297	9	hear	hear	VERB
taxlaw-12712	297	10	transition	transition	NOUN
taxlaw-12712	297	11	tax	tax	NOUN
taxlaw-12712	297	12	case	case	NOUN
taxlaw-12712	297	13	with	with	ADP
taxlaw-12712	297	14	vast	vast	ADJ
taxlaw-12712	297	15	implications	implication	NOUN
taxlaw-12712	297	16	,	,	PUNCT
taxlaw-12712	297	17	180	180	NUM
taxlaw-12712	297	18	tax	tax	NOUN
taxlaw-12712	297	19	notes	note	NOUN
taxlaw-12712	297	20	fed	feed	VERB
taxlaw-12712	297	21	.	.	PUNCT
taxlaw-12712	298	1	125	125	NUM
taxlaw-12712	298	2	(	(	PUNCT
taxlaw-12712	298	3	july	july	PROPN
taxlaw-12712	298	4	3	3	NUM
taxlaw-12712	298	5	,	,	PUNCT
taxlaw-12712	298	6	2023	2023	NUM
taxlaw-12712	298	7	)	)	PUNCT
taxlaw-12712	298	8	.	.	PUNCT
taxlaw-12712	299	1	49	49	NUM
taxlaw-12712	299	2	stanley	stanley	PROPN
taxlaw-12712	299	3	s.	s.	PROPN
taxlaw-12712	299	4	surrey	surrey	PROPN
taxlaw-12712	299	5	,	,	PUNCT
taxlaw-12712	299	6	the	the	DET
taxlaw-12712	299	7	supreme	supreme	PROPN
taxlaw-12712	299	8	court	court	PROPN
taxlaw-12712	299	9	and	and	CCONJ
taxlaw-12712	299	10	the	the	DET
taxlaw-12712	299	11	federal	federal	ADJ
taxlaw-12712	299	12	income	income	NOUN
taxlaw-12712	299	13	tax	tax	NOUN
taxlaw-12712	299	14	:	:	PUNCT
taxlaw-12712	299	15	some	some	DET
taxlaw-12712	299	16	implications	implication	NOUN
taxlaw-12712	299	17	of	of	ADP
taxlaw-12712	299	18	the	the	DET
taxlaw-12712	299	19	recent	recent	ADJ
taxlaw-12712	299	20	decisions	decision	NOUN
taxlaw-12712	299	21	,	,	PUNCT
taxlaw-12712	299	22	35	35	NUM
taxlaw-12712	299	23	ill	ill	ADJ
taxlaw-12712	299	24	.	.	PUNCT
taxlaw-12712	300	1	l.	l.	PROPN
taxlaw-12712	300	2	rev	rev	PROPN
taxlaw-12712	300	3	.	.	PROPN
taxlaw-12712	301	1	779	779	NUM
taxlaw-12712	301	2	(	(	PUNCT
taxlaw-12712	301	3	1941	1941	NUM
taxlaw-12712	301	4	)	)	PUNCT
taxlaw-12712	302	1	[	[	X
taxlaw-12712	302	2	hereinafter	hereinafter	NOUN
taxlaw-12712	302	3	surrey	surrey	NOUN
taxlaw-12712	302	4	,	,	PUNCT
taxlaw-12712	302	5	supreme	supreme	PROPN
taxlaw-12712	302	6	court	court	PROPN
taxlaw-12712	302	7	]	]	PUNCT
taxlaw-12712	302	8	.	.	PUNCT
taxlaw-12712	303	1	see	see	VERB
taxlaw-12712	303	2	also	also	ADV
taxlaw-12712	303	3	ordower	ordower	ADJ
taxlaw-12712	303	4	,	,	PUNCT
taxlaw-12712	303	5	supra	supra	PROPN
taxlaw-12712	303	6	note	note	NOUN
taxlaw-12712	303	7	22	22	NUM
taxlaw-12712	303	8	,	,	PUNCT
taxlaw-12712	303	9	at	at	ADP
taxlaw-12712	303	10	8	8	NUM
taxlaw-12712	303	11	-	-	SYM
taxlaw-12712	303	12	9	9	NUM
taxlaw-12712	303	13	(	(	PUNCT
taxlaw-12712	303	14	summarizing	summarize	VERB
taxlaw-12712	303	15	surrey	surrey	PROPN
taxlaw-12712	303	16	’s	’s	PART
taxlaw-12712	303	17	conclusions	conclusion	NOUN
taxlaw-12712	303	18	,	,	PUNCT
taxlaw-12712	303	19	which	which	PRON
taxlaw-12712	303	20	“	"	PUNCT
taxlaw-12712	303	21	[	[	X
taxlaw-12712	303	22	c]ommentators	c]ommentator	NOUN
taxlaw-12712	303	23	almost	almost	ADV
taxlaw-12712	303	24	universally	universally	ADV
taxlaw-12712	303	25	accept[ed	accept[ed	PROPN
taxlaw-12712	303	26	]	]	PUNCT
taxlaw-12712	303	27	”	"	PUNCT
taxlaw-12712	303	28	)	)	PUNCT
taxlaw-12712	303	29	;	;	PUNCT
taxlaw-12712	303	30	lawrence	lawrence	PROPN
taxlaw-12712	303	31	zelenak	zelenak	PROPN
taxlaw-12712	303	32	,	,	PUNCT
taxlaw-12712	303	33	stanley	stanley	PROPN
taxlaw-12712	303	34	surrey	surrey	PROPN
taxlaw-12712	303	35	and	and	CCONJ
taxlaw-12712	303	36	taxing	tax	VERB
taxlaw-12712	303	37	unrealized	unrealized	ADJ
taxlaw-12712	303	38	appreciation	appreciation	NOUN
taxlaw-12712	303	39	,	,	PUNCT
taxlaw-12712	303	40	86	86	NUM
taxlaw-12712	303	41	law	law	NOUN
taxlaw-12712	303	42	&	&	CCONJ
taxlaw-12712	303	43	contemp	contemp	PROPN
taxlaw-12712	303	44	.	.	PUNCT
taxlaw-12712	304	1	probs	prob	NOUN
taxlaw-12712	304	2	.	.	PUNCT
taxlaw-12712	305	1	153	153	NUM
taxlaw-12712	305	2	,	,	PUNCT
taxlaw-12712	305	3	161	161	NUM
taxlaw-12712	305	4	(	(	PUNCT
taxlaw-12712	305	5	2022	2022	NUM
taxlaw-12712	305	6	)	)	PUNCT
taxlaw-12712	305	7	(	(	PUNCT
taxlaw-12712	305	8	“	"	PUNCT
taxlaw-12712	305	9	surrey	surrey	PROPN
taxlaw-12712	305	10	was	be	AUX
taxlaw-12712	305	11	the	the	DET
taxlaw-12712	305	12	first	first	ADJ
taxlaw-12712	305	13	commentator	commentator	NOUN
taxlaw-12712	305	14	to	to	PART
taxlaw-12712	305	15	declare	declare	VERB
taxlaw-12712	305	16	the	the	DET
taxlaw-12712	305	17	death	death	NOUN
taxlaw-12712	305	18	of	of	ADP
taxlaw-12712	305	19	eisner	eisner	PROPN
taxlaw-12712	305	20	v.	v.	PROPN
taxlaw-12712	305	21	macomber	macomber	PROPN
taxlaw-12712	305	22	,	,	PUNCT
taxlaw-12712	305	23	way	way	ADV
taxlaw-12712	305	24	back	back	ADV
taxlaw-12712	305	25	in	in	ADP
taxlaw-12712	305	26	1941	1941	NUM
taxlaw-12712	305	27	.	.	PUNCT
taxlaw-12712	305	28	”	"	PUNCT
taxlaw-12712	305	29	)	)	PUNCT
taxlaw-12712	305	30	.	.	PUNCT
taxlaw-12712	306	1	perhaps	perhaps	ADV
taxlaw-12712	306	2	with	with	ADP
taxlaw-12712	306	3	some	some	DET
taxlaw-12712	306	4	tongue	tongue	NOUN
taxlaw-12712	306	5	in	in	ADP
taxlaw-12712	306	6	cheek	cheek	NOUN
taxlaw-12712	306	7	,	,	PUNCT
taxlaw-12712	306	8	surrey	surrey	VERB
taxlaw-12712	306	9	2024	2024	NUM
taxlaw-12712	306	10	]	]	PUNCT
taxlaw-12712	306	11	realization	realization	NOUN
taxlaw-12712	306	12	rule	rule	NOUN
taxlaw-12712	306	13	as	as	ADP
taxlaw-12712	306	14	a	a	DET
taxlaw-12712	306	15	legal	legal	ADJ
taxlaw-12712	306	16	standard	standard	ADJ
taxlaw-12712	306	17	11	11	NUM
taxlaw-12712	306	18	surrey	surrey	NOUN
taxlaw-12712	306	19	argued	argue	VERB
taxlaw-12712	306	20	that	that	SCONJ
taxlaw-12712	306	21	,	,	PUNCT
taxlaw-12712	306	22	in	in	ADP
taxlaw-12712	306	23	the	the	DET
taxlaw-12712	306	24	two	two	NUM
taxlaw-12712	306	25	decades	decade	NOUN
taxlaw-12712	306	26	since	since	SCONJ
taxlaw-12712	306	27	the	the	DET
taxlaw-12712	306	28	court	court	NOUN
taxlaw-12712	306	29	decided	decide	VERB
taxlaw-12712	306	30	macomber	macomber	PROPN
taxlaw-12712	306	31	,	,	PUNCT
taxlaw-12712	306	32	the	the	DET
taxlaw-12712	306	33	tax	tax	NOUN
taxlaw-12712	306	34	system	system	NOUN
taxlaw-12712	306	35	had	have	AUX
taxlaw-12712	306	36	evolved	evolve	VERB
taxlaw-12712	306	37	such	such	ADJ
taxlaw-12712	306	38	that	that	SCONJ
taxlaw-12712	306	39	“	"	PUNCT
taxlaw-12712	306	40	the	the	DET
taxlaw-12712	306	41	formalistic	formalistic	ADJ
taxlaw-12712	306	42	doctrine	doctrine	NOUN
taxlaw-12712	306	43	of	of	ADP
taxlaw-12712	306	44	realization	realization	NOUN
taxlaw-12712	306	45	.	.	PUNCT
taxlaw-12712	306	46	.	.	PUNCT
taxlaw-12712	307	1	.	.	PUNCT
taxlaw-12712	308	1	is	be	AUX
taxlaw-12712	308	2	not	not	PART
taxlaw-12712	308	3	a	a	DET
taxlaw-12712	308	4	constitutional	constitutional	ADJ
taxlaw-12712	308	5	mandate	mandate	NOUN
taxlaw-12712	308	6	.	.	PUNCT
taxlaw-12712	309	1	”50	”50	NOUN
taxlaw-12712	309	2	indeed	indeed	ADV
taxlaw-12712	309	3	,	,	PUNCT
taxlaw-12712	309	4	surrey	surrey	PROPN
taxlaw-12712	309	5	contended	contend	VERB
taxlaw-12712	309	6	that	that	SCONJ
taxlaw-12712	309	7	“	"	PUNCT
taxlaw-12712	309	8	the	the	DET
taxlaw-12712	309	9	sixteenth	sixteenth	ADJ
taxlaw-12712	309	10	amendment	amendment	NOUN
taxlaw-12712	309	11	[	[	X
taxlaw-12712	309	12	itself	itself	X
taxlaw-12712	309	13	]	]	PUNCT
taxlaw-12712	309	14	is	be	AUX
taxlaw-12712	309	15	an	an	DET
taxlaw-12712	309	16	historical	historical	ADJ
taxlaw-12712	309	17	relic,”51	relic,”51	NOUN
taxlaw-12712	309	18	no	no	ADV
taxlaw-12712	309	19	longer	long	ADV
taxlaw-12712	309	20	necessary	necessary	ADJ
taxlaw-12712	309	21	to	to	PART
taxlaw-12712	309	22	sustain	sustain	VERB
taxlaw-12712	309	23	income	income	NOUN
taxlaw-12712	309	24	taxation	taxation	NOUN
taxlaw-12712	309	25	.	.	PUNCT
taxlaw-12712	310	1	according	accord	VERB
taxlaw-12712	310	2	to	to	ADP
taxlaw-12712	310	3	surrey	surrey	PROPN
taxlaw-12712	310	4	,	,	PUNCT
taxlaw-12712	310	5	“	"	PUNCT
taxlaw-12712	310	6	the	the	DET
taxlaw-12712	310	7	congressional	congressional	ADJ
taxlaw-12712	310	8	architects	architect	NOUN
taxlaw-12712	310	9	may	may	AUX
taxlaw-12712	310	10	proceed	proceed	VERB
taxlaw-12712	310	11	to	to	PART
taxlaw-12712	310	12	build	build	VERB
taxlaw-12712	310	13	a	a	DET
taxlaw-12712	310	14	sensible	sensible	ADJ
taxlaw-12712	310	15	tax	tax	NOUN
taxlaw-12712	310	16	structure	structure	NOUN
taxlaw-12712	310	17	without	without	ADP
taxlaw-12712	310	18	any	any	DET
taxlaw-12712	310	19	fear	fear	NOUN
taxlaw-12712	310	20	that	that	SCONJ
taxlaw-12712	310	21	it	it	PRON
taxlaw-12712	310	22	will	will	AUX
taxlaw-12712	310	23	later	later	ADV
taxlaw-12712	310	24	be	be	AUX
taxlaw-12712	310	25	destroyed	destroy	VERB
taxlaw-12712	310	26	by	by	ADP
taxlaw-12712	310	27	attacks	attack	NOUN
taxlaw-12712	310	28	based	base	VERB
taxlaw-12712	310	29	on	on	ADP
taxlaw-12712	310	30	constitutional	constitutional	ADJ
taxlaw-12712	310	31	grounds	ground	NOUN
taxlaw-12712	310	32	.	.	PUNCT
taxlaw-12712	311	1	”52	”52	VERB
taxlaw-12712	311	2	the	the	DET
taxlaw-12712	311	3	“	"	PUNCT
taxlaw-12712	311	4	tax	tax	NOUN
taxlaw-12712	311	5	tower	tower	NOUN
taxlaw-12712	311	6	of	of	ADP
taxlaw-12712	311	7	babel	babel	NOUN
taxlaw-12712	311	8	”	"	PUNCT
taxlaw-12712	311	9	constructed	construct	VERB
taxlaw-12712	311	10	on	on	ADP
taxlaw-12712	311	11	macomber	macomber	PROPN
taxlaw-12712	311	12	’s	’s	PART
taxlaw-12712	311	13	realization	realization	NOUN
taxlaw-12712	311	14	“	"	PUNCT
taxlaw-12712	311	15	cornerstone	cornerstone	NOUN
taxlaw-12712	311	16	”	"	PUNCT
taxlaw-12712	311	17	had	have	AUX
taxlaw-12712	311	18	been	be	AUX
taxlaw-12712	311	19	dismantled	dismantle	VERB
taxlaw-12712	311	20	in	in	ADP
taxlaw-12712	311	21	favor	favor	NOUN
taxlaw-12712	311	22	of	of	ADP
taxlaw-12712	311	23	an	an	DET
taxlaw-12712	311	24	edifice	edifice	NOUN
taxlaw-12712	311	25	more	more	ADV
taxlaw-12712	311	26	conducive	conducive	ADJ
taxlaw-12712	311	27	to	to	ADP
taxlaw-12712	311	28	revenue	revenue	NOUN
taxlaw-12712	311	29	collection	collection	NOUN
taxlaw-12712	311	30	in	in	ADP
taxlaw-12712	311	31	a	a	DET
taxlaw-12712	311	32	burgeoning	burgeon	VERB
taxlaw-12712	311	33	administrative	administrative	ADJ
taxlaw-12712	311	34	state.53	state.53	NOUN
taxlaw-12712	311	35	under	under	ADP
taxlaw-12712	311	36	this	this	DET
taxlaw-12712	311	37	view	view	NOUN
taxlaw-12712	311	38	,	,	PUNCT
taxlaw-12712	311	39	congress	congress	PROPN
taxlaw-12712	311	40	’s	’s	PART
taxlaw-12712	311	41	lawmaking	lawmaking	NOUN
taxlaw-12712	311	42	authority	authority	NOUN
taxlaw-12712	311	43	was	be	AUX
taxlaw-12712	311	44	virtually	virtually	ADV
taxlaw-12712	311	45	unfettered	unfettered	ADJ
taxlaw-12712	311	46	when	when	SCONJ
taxlaw-12712	311	47	dealing	deal	VERB
taxlaw-12712	311	48	with	with	ADP
taxlaw-12712	311	49	taxation.54	taxation.54	PROPN
taxlaw-12712	311	50	surrey	surrey	NOUN
taxlaw-12712	311	51	grounded	ground	VERB
taxlaw-12712	311	52	his	his	PRON
taxlaw-12712	311	53	“	"	PUNCT
taxlaw-12712	311	54	sound	sound	ADJ
taxlaw-12712	311	55	conclusion	conclusion	NOUN
taxlaw-12712	311	56	”	"	PUNCT
taxlaw-12712	311	57	about	about	ADP
taxlaw-12712	311	58	macomber	macomber	PROPN
taxlaw-12712	311	59	’s	’s	PART
taxlaw-12712	311	60	constitutional	constitutional	ADJ
taxlaw-12712	311	61	relevance	relevance	NOUN
taxlaw-12712	311	62	in	in	ADP
taxlaw-12712	311	63	the	the	DET
taxlaw-12712	311	64	court	court	NOUN
taxlaw-12712	311	65	’s	’s	PART
taxlaw-12712	311	66	1940	1940	NUM
taxlaw-12712	311	67	decisions	decision	NOUN
taxlaw-12712	311	68	in	in	ADP
taxlaw-12712	311	69	bruun55	bruun55	NOUN
taxlaw-12712	311	70	and	and	CCONJ
taxlaw-12712	311	71	horst.56	horst.56	VERB
taxlaw-12712	311	72	in	in	ADP
taxlaw-12712	311	73	bruun	bruun	PROPN
taxlaw-12712	311	74	,	,	PUNCT
taxlaw-12712	311	75	the	the	DET
taxlaw-12712	311	76	court	court	NOUN
taxlaw-12712	311	77	addressed	address	VERB
taxlaw-12712	311	78	a	a	DET
taxlaw-12712	311	79	landlord	landlord	NOUN
taxlaw-12712	311	80	’s	’s	PART
taxlaw-12712	311	81	consequences	consequence	NOUN
taxlaw-12712	311	82	from	from	ADP
taxlaw-12712	311	83	improvements	improvement	NOUN
taxlaw-12712	311	84	constructed	construct	VERB
taxlaw-12712	311	85	by	by	ADP
taxlaw-12712	311	86	a	a	DET
taxlaw-12712	311	87	tenant	tenant	NOUN
taxlaw-12712	311	88	on	on	ADP
taxlaw-12712	311	89	leased	lease	VERB
taxlaw-12712	311	90	land	land	NOUN
taxlaw-12712	311	91	.	.	PUNCT
taxlaw-12712	312	1	justice	justice	PROPN
taxlaw-12712	312	2	roberts	roberts	PROPN
taxlaw-12712	312	3	,	,	PUNCT
taxlaw-12712	312	4	writing	write	VERB
taxlaw-12712	312	5	for	for	ADP
taxlaw-12712	312	6	the	the	DET
taxlaw-12712	312	7	court	court	NOUN
taxlaw-12712	312	8	,	,	PUNCT
taxlaw-12712	312	9	found	find	VERB
taxlaw-12712	312	10	that	that	SCONJ
taxlaw-12712	312	11	,	,	PUNCT
taxlaw-12712	312	12	on	on	ADP
taxlaw-12712	312	13	the	the	DET
taxlaw-12712	312	14	tenant	tenant	NOUN
taxlaw-12712	312	15	’s	’s	PART
taxlaw-12712	312	16	termination	termination	NOUN
taxlaw-12712	312	17	of	of	ADP
taxlaw-12712	312	18	the	the	DET
taxlaw-12712	312	19	lease	lease	NOUN
taxlaw-12712	312	20	,	,	PUNCT
taxlaw-12712	312	21	the	the	DET
taxlaw-12712	312	22	landlord	landlord	NOUN
taxlaw-12712	312	23	had	have	VERB
taxlaw-12712	312	24	income	income	NOUN
taxlaw-12712	312	25	equal	equal	ADJ
taxlaw-12712	312	26	to	to	ADP
taxlaw-12712	312	27	the	the	DET
taxlaw-12712	312	28	value	value	NOUN
taxlaw-12712	312	29	of	of	ADP
taxlaw-12712	312	30	those	those	DET
taxlaw-12712	312	31	improvements	improvement	NOUN
taxlaw-12712	312	32	at	at	ADP
taxlaw-12712	312	33	the	the	DET
taxlaw-12712	312	34	time	time	NOUN
taxlaw-12712	312	35	of	of	ADP
taxlaw-12712	312	36	termination.57	termination.57	PROPN
taxlaw-12712	312	37	for	for	ADP
taxlaw-12712	312	38	surrey	surrey	NOUN
taxlaw-12712	312	39	,	,	PUNCT
taxlaw-12712	312	40	the	the	DET
taxlaw-12712	312	41	landlord	landlord	NOUN
taxlaw-12712	312	42	’s	’s	PART
taxlaw-12712	312	43	receipt	receipt	NOUN
taxlaw-12712	312	44	of	of	ADP
taxlaw-12712	312	45	possession	possession	NOUN
taxlaw-12712	312	46	of	of	ADP
taxlaw-12712	312	47	the	the	DET
taxlaw-12712	312	48	land	land	NOUN
taxlaw-12712	312	49	and	and	CCONJ
taxlaw-12712	312	50	improvements	improvement	NOUN
taxlaw-12712	312	51	—	—	PUNCT
taxlaw-12712	312	52	a	a	DET
taxlaw-12712	312	53	realization	realization	NOUN
taxlaw-12712	312	54	event	event	NOUN
taxlaw-12712	312	55	,	,	PUNCT
taxlaw-12712	312	56	for	for	ADP
taxlaw-12712	312	57	the	the	DET
taxlaw-12712	312	58	bruun	bruun	PROPN
taxlaw-12712	312	59	court	court	PROPN
taxlaw-12712	312	60	—	—	PUNCT
taxlaw-12712	312	61	was	be	AUX
taxlaw-12712	312	62	“	"	PUNCT
taxlaw-12712	312	63	hardly	hardly	ADV
taxlaw-12712	312	64	very	very	ADV
taxlaw-12712	312	65	significant	significant	ADJ
taxlaw-12712	312	66	”	"	PUNCT
taxlaw-12712	312	67	and	and	CCONJ
taxlaw-12712	312	68	simply	simply	ADV
taxlaw-12712	312	69	represented	represent	VERB
taxlaw-12712	312	70	an	an	DET
taxlaw-12712	312	71	administrable	administrable	ADJ
taxlaw-12712	312	72	alternative	alternative	NOUN
taxlaw-12712	312	73	to	to	ADP
taxlaw-12712	312	74	other	other	ADJ
taxlaw-12712	312	75	possibilities	possibility	NOUN
taxlaw-12712	312	76	“	"	PUNCT
taxlaw-12712	312	77	differing	differ	VERB
taxlaw-12712	312	78	only	only	ADV
taxlaw-12712	312	79	slightly	slightly	ADV
taxlaw-12712	312	80	in	in	ADP
taxlaw-12712	312	81	degree	degree	NOUN
taxlaw-12712	312	82	.	.	PUNCT
taxlaw-12712	313	1	”58	”58	PROPN
taxlaw-12712	313	2	as	as	ADV
taxlaw-12712	313	3	long	long	ADV
taxlaw-12712	313	4	as	as	SCONJ
taxlaw-12712	313	5	“	"	PUNCT
taxlaw-12712	313	6	a	a	DET
taxlaw-12712	313	7	recognizable	recognizable	ADJ
taxlaw-12712	313	8	variation	variation	NOUN
taxlaw-12712	313	9	[	[	X
taxlaw-12712	313	10	was	be	AUX
taxlaw-12712	313	11	]	]	X
taxlaw-12712	313	12	present	present	ADJ
taxlaw-12712	313	13	,	,	PUNCT
taxlaw-12712	313	14	”	"	PUNCT
taxlaw-12712	313	15	congress	congress	PROPN
taxlaw-12712	313	16	and	and	CCONJ
taxlaw-12712	313	17	treasury	treasury	PROPN
taxlaw-12712	313	18	could	could	AUX
taxlaw-12712	313	19	impose	impose	VERB
taxlaw-12712	313	20	tax	tax	NOUN
taxlaw-12712	313	21	,	,	PUNCT
taxlaw-12712	313	22	perhaps	perhaps	ADV
taxlaw-12712	313	23	based	base	VERB
taxlaw-12712	313	24	on	on	ADP
taxlaw-12712	313	25	whichever	whichever	DET
taxlaw-12712	313	26	facts	fact	NOUN
taxlaw-12712	313	27	presented	present	VERB
taxlaw-12712	313	28	“	"	PUNCT
taxlaw-12712	313	29	fewer	few	ADJ
taxlaw-12712	313	30	difficulties	difficulty	NOUN
taxlaw-12712	313	31	.	.	PUNCT
taxlaw-12712	314	1	”59	”59	VERB
taxlaw-12712	314	2	from	from	ADP
taxlaw-12712	314	3	this	this	DET
taxlaw-12712	314	4	perspective	perspective	NOUN
taxlaw-12712	314	5	,	,	PUNCT
taxlaw-12712	314	6	bruun	bruun	PROPN
taxlaw-12712	314	7	“	"	PUNCT
taxlaw-12712	314	8	mark[ed	mark[ed	PROPN
taxlaw-12712	314	9	]	]	X
taxlaw-12712	314	10	the	the	DET
taxlaw-12712	314	11	end	end	NOUN
taxlaw-12712	314	12	of	of	ADP
taxlaw-12712	314	13	one	one	NUM
taxlaw-12712	314	14	era	era	NOUN
taxlaw-12712	314	15	in	in	ADP
taxlaw-12712	314	16	our	our	PRON
taxlaw-12712	314	17	tax	tax	NOUN
taxlaw-12712	314	18	history	history	NOUN
taxlaw-12712	314	19	”	"	PUNCT
taxlaw-12712	314	20	and	and	CCONJ
taxlaw-12712	314	21	left	leave	VERB
taxlaw-12712	314	22	described	describe	VERB
taxlaw-12712	314	23	his	his	PRON
taxlaw-12712	314	24	article	article	NOUN
taxlaw-12712	314	25	as	as	ADP
taxlaw-12712	314	26	“	"	PUNCT
taxlaw-12712	314	27	clearly	clearly	ADV
taxlaw-12712	314	28	one	one	NUM
taxlaw-12712	314	29	of	of	ADP
taxlaw-12712	314	30	the	the	DET
taxlaw-12712	314	31	best	good	ADJ
taxlaw-12712	314	32	[	[	X
taxlaw-12712	314	33	he	he	PRON
taxlaw-12712	314	34	]	]	PUNCT
taxlaw-12712	314	35	had	have	AUX
taxlaw-12712	314	36	written	write	VERB
taxlaw-12712	314	37	”	"	PUNCT
taxlaw-12712	314	38	and	and	CCONJ
taxlaw-12712	314	39	lamented	lament	VERB
taxlaw-12712	314	40	his	his	PRON
taxlaw-12712	314	41	failure	failure	NOUN
taxlaw-12712	314	42	to	to	PART
taxlaw-12712	314	43	publish	publish	VERB
taxlaw-12712	314	44	the	the	DET
taxlaw-12712	314	45	paper	paper	NOUN
taxlaw-12712	314	46	with	with	ADP
taxlaw-12712	314	47	the	the	DET
taxlaw-12712	314	48	harvard	harvard	PROPN
taxlaw-12712	314	49	law	law	PROPN
taxlaw-12712	314	50	review	review	PROPN
taxlaw-12712	314	51	.	.	PUNCT
taxlaw-12712	315	1	stanley	stanley	PROPN
taxlaw-12712	315	2	s.	s.	PROPN
taxlaw-12712	315	3	surrey	surrey	PROPN
taxlaw-12712	315	4	,	,	PUNCT
taxlaw-12712	315	5	a	a	DET
taxlaw-12712	315	6	half	half	ADJ
taxlaw-12712	315	7	-	-	PUNCT
taxlaw-12712	315	8	century	century	NOUN
taxlaw-12712	315	9	with	with	ADP
taxlaw-12712	315	10	the	the	DET
taxlaw-12712	315	11	internal	internal	ADJ
taxlaw-12712	315	12	revenue	revenue	NOUN
taxlaw-12712	315	13	code	code	NOUN
taxlaw-12712	315	14	:	:	PUNCT
taxlaw-12712	315	15	the	the	DET
taxlaw-12712	315	16	memoirs	memoir	NOUN
taxlaw-12712	315	17	of	of	ADP
taxlaw-12712	315	18	stanley	stanley	PROPN
taxlaw-12712	315	19	s.	s.	PROPN
taxlaw-12712	315	20	surrey	surrey	VERB
taxlaw-12712	315	21	46	46	NUM
taxlaw-12712	315	22	(	(	PUNCT
taxlaw-12712	315	23	lawrence	lawrence	PROPN
taxlaw-12712	315	24	a.	a.	PROPN
taxlaw-12712	315	25	zelenak	zelenak	PROPN
taxlaw-12712	315	26	&	&	CCONJ
taxlaw-12712	315	27	ajay	ajay	PROPN
taxlaw-12712	315	28	k.	k.	PROPN
taxlaw-12712	315	29	mehrotra	mehrotra	PROPN
taxlaw-12712	315	30	eds	eds	PROPN
taxlaw-12712	315	31	.	.	PROPN
taxlaw-12712	315	32	,	,	PUNCT
taxlaw-12712	315	33	2022	2022	NUM
taxlaw-12712	315	34	)	)	PUNCT
taxlaw-12712	315	35	.	.	PUNCT
taxlaw-12712	316	1	50	50	NUM
taxlaw-12712	316	2	surrey	surrey	NOUN
taxlaw-12712	316	3	,	,	PUNCT
taxlaw-12712	316	4	supreme	supreme	PROPN
taxlaw-12712	316	5	court	court	PROPN
taxlaw-12712	316	6	,	,	PUNCT
taxlaw-12712	316	7	supra	supra	PROPN
taxlaw-12712	316	8	note	note	PROPN
taxlaw-12712	316	9	49	49	NUM
taxlaw-12712	316	10	,	,	PUNCT
taxlaw-12712	316	11	at	at	ADP
taxlaw-12712	316	12	791	791	NUM
taxlaw-12712	316	13	.	.	PUNCT
taxlaw-12712	316	14	51	51	NUM
taxlaw-12712	317	1	i	i	PRON
taxlaw-12712	317	2	d.	d.	PROPN
taxlaw-12712	317	3	at	at	ADP
taxlaw-12712	317	4	792	792	NUM
taxlaw-12712	317	5	.	.	PROPN
taxlaw-12712	317	6	52	52	NUM
taxlaw-12712	318	1	i	i	PRON
taxlaw-12712	318	2	d.	d.	NOUN
taxlaw-12712	318	3	at	at	ADP
taxlaw-12712	318	4	813	813	NUM
taxlaw-12712	318	5	-	-	SYM
taxlaw-12712	318	6	14	14	NUM
taxlaw-12712	318	7	.	.	PUNCT
taxlaw-12712	319	1	53	53	NUM
taxlaw-12712	319	2	i	i	PRON
taxlaw-12712	319	3	d.	d.	PROPN
taxlaw-12712	319	4	at	at	ADP
taxlaw-12712	319	5	782	782	NUM
taxlaw-12712	319	6	.	.	PUNCT
taxlaw-12712	320	1	54	54	NUM
taxlaw-12712	320	2	surrey	surrey	NOUN
taxlaw-12712	320	3	argued	argue	VERB
taxlaw-12712	320	4	in	in	ADP
taxlaw-12712	320	5	1941	1941	NUM
taxlaw-12712	320	6	that	that	SCONJ
taxlaw-12712	320	7	,	,	PUNCT
taxlaw-12712	320	8	“	"	PUNCT
taxlaw-12712	320	9	[	[	X
taxlaw-12712	320	10	if	if	SCONJ
taxlaw-12712	320	11	]	]	PUNCT
taxlaw-12712	320	12	there	there	PRON
taxlaw-12712	320	13	be	be	VERB
taxlaw-12712	320	14	any	any	DET
taxlaw-12712	320	15	constitutional	constitutional	ADJ
taxlaw-12712	320	16	issue	issue	NOUN
taxlaw-12712	320	17	in	in	ADP
taxlaw-12712	320	18	an	an	DET
taxlaw-12712	320	19	income	income	NOUN
taxlaw-12712	320	20	tax	tax	NOUN
taxlaw-12712	320	21	case	case	NOUN
taxlaw-12712	320	22	today	today	NOUN
taxlaw-12712	320	23	,	,	PUNCT
taxlaw-12712	320	24	it	it	PRON
taxlaw-12712	320	25	should	should	AUX
taxlaw-12712	320	26	be	be	AUX
taxlaw-12712	320	27	one	one	NUM
taxlaw-12712	320	28	of	of	ADP
taxlaw-12712	320	29	due	due	ADJ
taxlaw-12712	320	30	process	process	NOUN
taxlaw-12712	320	31	.	.	PUNCT
taxlaw-12712	320	32	”	"	PUNCT
taxlaw-12712	321	1	see	see	VERB
taxlaw-12712	321	2	i	i	PRON
taxlaw-12712	321	3	d.	d.	PROPN
taxlaw-12712	321	4	at	at	ADP
taxlaw-12712	321	5	793	793	NUM
taxlaw-12712	321	6	.	.	PUNCT
taxlaw-12712	322	1	in	in	ADP
taxlaw-12712	322	2	moore	moore	PROPN
taxlaw-12712	322	3	,	,	PUNCT
taxlaw-12712	322	4	the	the	DET
taxlaw-12712	322	5	court	court	NOUN
taxlaw-12712	322	6	arguably	arguably	ADV
taxlaw-12712	322	7	revived	revive	VERB
taxlaw-12712	322	8	substantive	substantive	ADJ
taxlaw-12712	322	9	due	due	ADJ
taxlaw-12712	322	10	process	process	NOUN
taxlaw-12712	322	11	claims	claim	NOUN
taxlaw-12712	322	12	outside	outside	ADP
taxlaw-12712	322	13	of	of	ADP
taxlaw-12712	322	14	contentions	contention	NOUN
taxlaw-12712	322	15	against	against	ADP
taxlaw-12712	322	16	retroactivity	retroactivity	NOUN
taxlaw-12712	322	17	.	.	PUNCT
taxlaw-12712	323	1	see	see	VERB
taxlaw-12712	323	2	moore	moore	PROPN
taxlaw-12712	323	3	v.	v.	PROPN
taxlaw-12712	323	4	united	united	PROPN
taxlaw-12712	323	5	states	states	PROPN
taxlaw-12712	323	6	,	,	PUNCT
taxlaw-12712	323	7	144	144	NUM
taxlaw-12712	323	8	s.	s.	PROPN
taxlaw-12712	323	9	ct	ct	PROPN
taxlaw-12712	323	10	.	.	PROPN
taxlaw-12712	323	11	1680	1680	NUM
taxlaw-12712	323	12	,	,	PUNCT
taxlaw-12712	323	13	1697	1697	NUM
taxlaw-12712	323	14	(	(	PUNCT
taxlaw-12712	323	15	2024	2024	NUM
taxlaw-12712	323	16	)	)	PUNCT
taxlaw-12712	323	17	(	(	PUNCT
taxlaw-12712	323	18	“	"	PUNCT
taxlaw-12712	323	19	to	to	PART
taxlaw-12712	323	20	be	be	AUX
taxlaw-12712	323	21	clear	clear	ADJ
taxlaw-12712	323	22	,	,	PUNCT
taxlaw-12712	323	23	.	.	PUNCT
taxlaw-12712	323	24	.	.	PUNCT
taxlaw-12712	323	25	.	.	PUNCT
taxlaw-12712	324	1	the	the	DET
taxlaw-12712	324	2	due	due	ADJ
taxlaw-12712	324	3	process	process	NOUN
taxlaw-12712	324	4	clause	clause	NOUN
taxlaw-12712	324	5	proscribes	proscribe	VERB
taxlaw-12712	324	6	arbitrary	arbitrary	ADJ
taxlaw-12712	324	7	[	[	X
taxlaw-12712	324	8	income	income	NOUN
taxlaw-12712	324	9	]	]	X
taxlaw-12712	324	10	attribution	attribution	NOUN
taxlaw-12712	324	11	.	.	PUNCT
taxlaw-12712	324	12	”	"	PUNCT
taxlaw-12712	324	13	)	)	PUNCT
taxlaw-12712	324	14	.	.	PUNCT
taxlaw-12712	325	1	55	55	NUM
taxlaw-12712	325	2	helvering	helvere	VERB
taxlaw-12712	325	3	v.	v.	ADP
taxlaw-12712	325	4	bruun	bruun	NOUN
taxlaw-12712	325	5	,	,	PUNCT
taxlaw-12712	325	6	309	309	NUM
taxlaw-12712	325	7	u.s	u.s	PROPN
taxlaw-12712	325	8	.	.	PROPN
taxlaw-12712	325	9	461	461	NUM
taxlaw-12712	325	10	(	(	PUNCT
taxlaw-12712	325	11	1940	1940	NUM
taxlaw-12712	325	12	)	)	PUNCT
taxlaw-12712	325	13	.	.	PUNCT
taxlaw-12712	326	1	56	56	NUM
taxlaw-12712	326	2	helvering	helvere	VERB
taxlaw-12712	326	3	v.	v.	PROPN
taxlaw-12712	326	4	horst	horst	PROPN
taxlaw-12712	326	5	,	,	PUNCT
taxlaw-12712	326	6	311	311	NUM
taxlaw-12712	326	7	u.s	u.s	PROPN
taxlaw-12712	326	8	.	.	PROPN
taxlaw-12712	326	9	112	112	NUM
taxlaw-12712	326	10	(	(	PUNCT
taxlaw-12712	326	11	1940	1940	NUM
taxlaw-12712	326	12	)	)	PUNCT
taxlaw-12712	326	13	.	.	PUNCT
taxlaw-12712	327	1	surrey	surrey	PROPN
taxlaw-12712	327	2	also	also	ADV
taxlaw-12712	327	3	rooted	root	VERB
taxlaw-12712	327	4	his	his	PRON
taxlaw-12712	327	5	conclusions	conclusion	NOUN
taxlaw-12712	327	6	about	about	ADP
taxlaw-12712	327	7	the	the	DET
taxlaw-12712	327	8	scope	scope	NOUN
taxlaw-12712	327	9	of	of	ADP
taxlaw-12712	327	10	tax	tax	NOUN
taxlaw-12712	327	11	law	law	NOUN
taxlaw-12712	327	12	in	in	ADP
taxlaw-12712	327	13	a	a	DET
taxlaw-12712	327	14	broader	broad	ADJ
taxlaw-12712	327	15	sense	sense	NOUN
taxlaw-12712	327	16	of	of	ADP
taxlaw-12712	327	17	the	the	DET
taxlaw-12712	327	18	court	court	NOUN
taxlaw-12712	327	19	’s	’s	PART
taxlaw-12712	327	20	jurisprudence	jurisprudence	NOUN
taxlaw-12712	327	21	.	.	PUNCT
taxlaw-12712	328	1	see	see	VERB
taxlaw-12712	328	2	surrey	surrey	PROPN
taxlaw-12712	328	3	,	,	PUNCT
taxlaw-12712	328	4	supreme	supreme	PROPN
taxlaw-12712	328	5	court	court	PROPN
taxlaw-12712	328	6	,	,	PUNCT
taxlaw-12712	328	7	supra	supra	PROPN
taxlaw-12712	328	8	note	note	PROPN
taxlaw-12712	328	9	49	49	NUM
taxlaw-12712	328	10	,	,	PUNCT
taxlaw-12712	328	11	at	at	ADP
taxlaw-12712	328	12	813	813	NUM
taxlaw-12712	328	13	-	-	SYM
taxlaw-12712	328	14	16	16	NUM
taxlaw-12712	328	15	.	.	PUNCT
taxlaw-12712	329	1	57	57	NUM
taxlaw-12712	329	2	bruun	bruun	NOUN
taxlaw-12712	329	3	,	,	PUNCT
taxlaw-12712	329	4	309	309	NUM
taxlaw-12712	329	5	u.s	u.s	PROPN
taxlaw-12712	329	6	.	.	PROPN
taxlaw-12712	329	7	at	at	ADP
taxlaw-12712	329	8	466	466	NUM
taxlaw-12712	329	9	-	-	SYM
taxlaw-12712	329	10	67	67	NUM
taxlaw-12712	329	11	.	.	PUNCT
taxlaw-12712	330	1	the	the	DET
taxlaw-12712	330	2	land	land	NOUN
taxlaw-12712	330	3	almost	almost	ADV
taxlaw-12712	330	4	certainly	certainly	ADV
taxlaw-12712	330	5	had	have	AUX
taxlaw-12712	330	6	depreciated	depreciate	VERB
taxlaw-12712	330	7	during	during	ADP
taxlaw-12712	330	8	the	the	DET
taxlaw-12712	330	9	lease	lease	NOUN
taxlaw-12712	330	10	’s	’s	PART
taxlaw-12712	330	11	term	term	NOUN
taxlaw-12712	330	12	,	,	PUNCT
taxlaw-12712	330	13	and	and	CCONJ
taxlaw-12712	330	14	so	so	ADV
taxlaw-12712	330	15	the	the	DET
taxlaw-12712	330	16	landlord	landlord	NOUN
taxlaw-12712	330	17	’s	’s	PART
taxlaw-12712	330	18	net	net	ADJ
taxlaw-12712	330	19	economic	economic	ADJ
taxlaw-12712	330	20	gain	gain	NOUN
taxlaw-12712	330	21	on	on	ADP
taxlaw-12712	330	22	termination	termination	NOUN
taxlaw-12712	330	23	likely	likely	ADV
taxlaw-12712	330	24	was	be	AUX
taxlaw-12712	330	25	negative	negative	ADJ
taxlaw-12712	330	26	.	.	PUNCT
taxlaw-12712	331	1	see	see	VERB
taxlaw-12712	331	2	infra	infra	NOUN
taxlaw-12712	331	3	note	note	VERB
taxlaw-12712	331	4	61	61	NUM
taxlaw-12712	331	5	.	.	PUNCT
taxlaw-12712	332	1	58	58	NUM
taxlaw-12712	332	2	surrey	surrey	NOUN
taxlaw-12712	332	3	,	,	PUNCT
taxlaw-12712	332	4	supreme	supreme	PROPN
taxlaw-12712	332	5	court	court	PROPN
taxlaw-12712	332	6	,	,	PUNCT
taxlaw-12712	332	7	supra	supra	PROPN
taxlaw-12712	332	8	note	note	PROPN
taxlaw-12712	332	9	49	49	NUM
taxlaw-12712	332	10	,	,	PUNCT
taxlaw-12712	332	11	at	at	ADP
taxlaw-12712	332	12	784	784	NUM
taxlaw-12712	332	13	.	.	PUNCT
taxlaw-12712	333	1	the	the	DET
taxlaw-12712	333	2	bruun	bruun	PROPN
taxlaw-12712	333	3	court	court	PROPN
taxlaw-12712	333	4	faced	face	VERB
taxlaw-12712	333	5	essential	essential	ADJ
taxlaw-12712	333	6	difficulties	difficulty	NOUN
taxlaw-12712	333	7	in	in	ADP
taxlaw-12712	333	8	determining	determine	VERB
taxlaw-12712	333	9	the	the	DET
taxlaw-12712	333	10	amount	amount	NOUN
taxlaw-12712	333	11	and	and	CCONJ
taxlaw-12712	333	12	timing	timing	NOUN
taxlaw-12712	333	13	of	of	ADP
taxlaw-12712	333	14	income	income	NOUN
taxlaw-12712	333	15	.	.	PUNCT
taxlaw-12712	334	1	the	the	DET
taxlaw-12712	334	2	taxpayer	taxpayer	NOUN
taxlaw-12712	334	3	’s	’s	PART
taxlaw-12712	334	4	income	income	NOUN
taxlaw-12712	334	5	could	could	AUX
taxlaw-12712	334	6	be	be	AUX
taxlaw-12712	334	7	measured	measure	VERB
taxlaw-12712	334	8	by	by	ADP
taxlaw-12712	334	9	subjective	subjective	ADJ
taxlaw-12712	334	10	or	or	CCONJ
taxlaw-12712	334	11	objective	objective	ADJ
taxlaw-12712	334	12	value	value	NOUN
taxlaw-12712	334	13	and	and	CCONJ
taxlaw-12712	334	14	calculated	calculate	VERB
taxlaw-12712	334	15	either	either	CCONJ
taxlaw-12712	334	16	for	for	ADP
taxlaw-12712	334	17	the	the	DET
taxlaw-12712	334	18	improvements	improvement	NOUN
taxlaw-12712	334	19	or	or	CCONJ
taxlaw-12712	334	20	the	the	DET
taxlaw-12712	334	21	real	real	ADJ
taxlaw-12712	334	22	property	property	NOUN
taxlaw-12712	334	23	as	as	ADP
taxlaw-12712	334	24	an	an	DET
taxlaw-12712	334	25	integrated	integrated	ADJ
taxlaw-12712	334	26	whole	whole	NOUN
taxlaw-12712	334	27	.	.	PUNCT
taxlaw-12712	335	1	any	any	DET
taxlaw-12712	335	2	income	income	NOUN
taxlaw-12712	335	3	could	could	AUX
taxlaw-12712	335	4	be	be	AUX
taxlaw-12712	335	5	taken	take	VERB
taxlaw-12712	335	6	into	into	ADP
taxlaw-12712	335	7	account	account	NOUN
taxlaw-12712	335	8	at	at	ADP
taxlaw-12712	335	9	the	the	DET
taxlaw-12712	335	10	start	start	NOUN
taxlaw-12712	335	11	or	or	CCONJ
taxlaw-12712	335	12	end	end	NOUN
taxlaw-12712	335	13	of	of	ADP
taxlaw-12712	335	14	the	the	DET
taxlaw-12712	335	15	lease	lease	NOUN
taxlaw-12712	335	16	,	,	PUNCT
taxlaw-12712	335	17	or	or	CCONJ
taxlaw-12712	335	18	spread	spread	VERB
taxlaw-12712	335	19	evenly	evenly	ADV
taxlaw-12712	335	20	or	or	CCONJ
taxlaw-12712	335	21	otherwise	otherwise	ADV
taxlaw-12712	335	22	over	over	ADP
taxlaw-12712	335	23	the	the	DET
taxlaw-12712	335	24	lease	lease	NOUN
taxlaw-12712	335	25	’s	’s	PART
taxlaw-12712	335	26	term	term	NOUN
taxlaw-12712	335	27	.	.	PUNCT
taxlaw-12712	336	1	this	this	DET
taxlaw-12712	336	2	range	range	NOUN
taxlaw-12712	336	3	of	of	ADP
taxlaw-12712	336	4	outcomes	outcome	NOUN
taxlaw-12712	336	5	emphasizes	emphasize	VERB
taxlaw-12712	336	6	the	the	DET
taxlaw-12712	336	7	standard	standard	ADJ
taxlaw-12712	336	8	-	-	PUNCT
taxlaw-12712	336	9	like	like	ADJ
taxlaw-12712	336	10	nature	nature	NOUN
taxlaw-12712	336	11	of	of	ADP
taxlaw-12712	336	12	realization	realization	NOUN
taxlaw-12712	336	13	,	,	PUNCT
taxlaw-12712	336	14	as	as	ADV
taxlaw-12712	336	15	well	well	ADV
taxlaw-12712	336	16	as	as	ADP
taxlaw-12712	336	17	the	the	DET
taxlaw-12712	336	18	policy	policy	NOUN
taxlaw-12712	336	19	factors	factor	NOUN
taxlaw-12712	336	20	that	that	PRON
taxlaw-12712	336	21	favor	favor	VERB
taxlaw-12712	336	22	determinations	determination	NOUN
taxlaw-12712	336	23	based	base	VERB
taxlaw-12712	336	24	on	on	ADP
taxlaw-12712	336	25	administrative	administrative	ADJ
taxlaw-12712	336	26	convenience	convenience	NOUN
taxlaw-12712	336	27	.	.	PUNCT
taxlaw-12712	337	1	cf	cf	NOUN
taxlaw-12712	337	2	.	.	PUNCT
taxlaw-12712	338	1	infra	infra	NOUN
taxlaw-12712	338	2	part	part	NOUN
taxlaw-12712	338	3	iii.a.2	iii.a.2	PROPN
taxlaw-12712	338	4	.	.	PUNCT
taxlaw-12712	339	1	(	(	PUNCT
taxlaw-12712	339	2	discussing	discuss	VERB
taxlaw-12712	339	3	similar	similar	ADJ
taxlaw-12712	339	4	parameters	parameter	NOUN
taxlaw-12712	339	5	for	for	ADP
taxlaw-12712	339	6	gift	gift	NOUN
taxlaw-12712	339	7	loans	loan	NOUN
taxlaw-12712	339	8	)	)	PUNCT
taxlaw-12712	339	9	.	.	PUNCT
taxlaw-12712	340	1	59	59	NUM
taxlaw-12712	340	2	surrey	surrey	NOUN
taxlaw-12712	340	3	,	,	PUNCT
taxlaw-12712	340	4	supreme	supreme	PROPN
taxlaw-12712	340	5	court	court	PROPN
taxlaw-12712	340	6	,	,	PUNCT
taxlaw-12712	340	7	supra	supra	PROPN
taxlaw-12712	340	8	note	note	PROPN
taxlaw-12712	340	9	49	49	NUM
taxlaw-12712	340	10	,	,	PUNCT
taxlaw-12712	340	11	at	at	ADP
taxlaw-12712	340	12	784	784	NUM
taxlaw-12712	340	13	.	.	PUNCT
taxlaw-12712	340	14	12	12	NUM
taxlaw-12712	340	15	columbia	columbia	PROPN
taxlaw-12712	340	16	journal	journal	PROPN
taxlaw-12712	340	17	of	of	ADP
taxlaw-12712	340	18	tax	tax	NOUN
taxlaw-12712	340	19	law	law	NOUN
taxlaw-12712	340	20	[	[	X
taxlaw-12712	340	21	vol	vol	NOUN
taxlaw-12712	340	22	.	.	PUNCT
taxlaw-12712	341	1	16:1	16:1	NUM
taxlaw-12712	341	2	realization	realization	NOUN
taxlaw-12712	341	3	“	"	PUNCT
taxlaw-12712	341	4	no	no	PRON
taxlaw-12712	341	5	more	more	ADJ
taxlaw-12712	341	6	than	than	ADP
taxlaw-12712	341	7	a	a	DET
taxlaw-12712	341	8	recognition	recognition	NOUN
taxlaw-12712	341	9	of	of	ADP
taxlaw-12712	341	10	an	an	DET
taxlaw-12712	341	11	expedient	expedient	ADJ
taxlaw-12712	341	12	procedure	procedure	NOUN
taxlaw-12712	341	13	.	.	PUNCT
taxlaw-12712	342	1	”60	”60	PROPN
taxlaw-12712	342	2	surrey	surrey	PROPN
taxlaw-12712	342	3	emphasized	emphasize	VERB
taxlaw-12712	342	4	that	that	SCONJ
taxlaw-12712	342	5	the	the	DET
taxlaw-12712	342	6	taxpayer	taxpayer	NOUN
taxlaw-12712	342	7	’s	’s	PART
taxlaw-12712	342	8	long	long	ADJ
taxlaw-12712	342	9	-	-	PUNCT
taxlaw-12712	342	10	term	term	NOUN
taxlaw-12712	342	11	economic	economic	ADJ
taxlaw-12712	342	12	interest	interest	NOUN
taxlaw-12712	342	13	in	in	ADP
taxlaw-12712	342	14	the	the	DET
taxlaw-12712	342	15	land	land	NOUN
taxlaw-12712	342	16	and	and	CCONJ
taxlaw-12712	342	17	improvements	improvement	NOUN
taxlaw-12712	342	18	did	do	AUX
taxlaw-12712	342	19	not	not	PART
taxlaw-12712	342	20	change	change	VERB
taxlaw-12712	342	21	when	when	SCONJ
taxlaw-12712	342	22	possession	possession	NOUN
taxlaw-12712	342	23	reverted.61	reverted.61	NOUN
taxlaw-12712	342	24	by	by	ADP
taxlaw-12712	342	25	allowing	allow	VERB
taxlaw-12712	342	26	the	the	DET
taxlaw-12712	342	27	imposition	imposition	NOUN
taxlaw-12712	342	28	of	of	ADP
taxlaw-12712	342	29	tax	tax	NOUN
taxlaw-12712	342	30	,	,	PUNCT
taxlaw-12712	342	31	the	the	DET
taxlaw-12712	342	32	court	court	NOUN
taxlaw-12712	342	33	had	have	AUX
taxlaw-12712	342	34	effected	effect	VERB
taxlaw-12712	342	35	“	"	PUNCT
taxlaw-12712	342	36	a	a	DET
taxlaw-12712	342	37	complete	complete	ADJ
taxlaw-12712	342	38	denial	denial	NOUN
taxlaw-12712	342	39	of	of	ADP
taxlaw-12712	342	40	the	the	DET
taxlaw-12712	342	41	doctrine	doctrine	NOUN
taxlaw-12712	342	42	that	that	PRON
taxlaw-12712	342	43	is	be	AUX
taxlaw-12712	342	44	the	the	DET
taxlaw-12712	342	45	heart	heart	NOUN
taxlaw-12712	342	46	of	of	ADP
taxlaw-12712	342	47	eisner	eisner	PROPN
taxlaw-12712	342	48	v.	v.	PROPN
taxlaw-12712	342	49	macomber	macomber	PROPN
taxlaw-12712	342	50	.	.	PUNCT
taxlaw-12712	342	51	”62	”62	PROPN
taxlaw-12712	342	52	by	by	ADP
taxlaw-12712	342	53	looking	look	VERB
taxlaw-12712	342	54	to	to	ADP
taxlaw-12712	342	55	changes	change	NOUN
taxlaw-12712	342	56	in	in	ADP
taxlaw-12712	342	57	legal	legal	ADJ
taxlaw-12712	342	58	relationships	relationship	NOUN
taxlaw-12712	342	59	,	,	PUNCT
taxlaw-12712	342	60	bruun	bruun	PROPN
taxlaw-12712	342	61	abrogated	abrogated	PROPN
taxlaw-12712	342	62	macomber	macomber	PROPN
taxlaw-12712	342	63	’s	’s	PART
taxlaw-12712	342	64	emphasis	emphasis	NOUN
taxlaw-12712	342	65	on	on	ADP
taxlaw-12712	342	66	income	income	NOUN
taxlaw-12712	342	67	’s	’s	PART
taxlaw-12712	342	68	economic	economic	ADJ
taxlaw-12712	342	69	origins	origin	NOUN
taxlaw-12712	342	70	.	.	PUNCT
taxlaw-12712	343	1	in	in	ADP
taxlaw-12712	343	2	horst	horst	PROPN
taxlaw-12712	343	3	,	,	PUNCT
taxlaw-12712	343	4	the	the	DET
taxlaw-12712	343	5	taxpayer	taxpayer	NOUN
taxlaw-12712	343	6	detached	detach	VERB
taxlaw-12712	343	7	and	and	CCONJ
taxlaw-12712	343	8	gave	give	VERB
taxlaw-12712	343	9	some	some	PRON
taxlaw-12712	343	10	of	of	ADP
taxlaw-12712	343	11	a	a	DET
taxlaw-12712	343	12	negotiable	negotiable	ADJ
taxlaw-12712	343	13	bond	bond	NOUN
taxlaw-12712	343	14	’s	’s	PART
taxlaw-12712	343	15	interest	interest	NOUN
taxlaw-12712	343	16	coupons	coupon	NOUN
taxlaw-12712	343	17	to	to	ADP
taxlaw-12712	343	18	his	his	PRON
taxlaw-12712	343	19	son	son	NOUN
taxlaw-12712	343	20	,	,	PUNCT
taxlaw-12712	343	21	who	who	PRON
taxlaw-12712	343	22	redeemed	redeem	VERB
taxlaw-12712	343	23	those	those	DET
taxlaw-12712	343	24	coupons	coupon	NOUN
taxlaw-12712	343	25	for	for	ADP
taxlaw-12712	343	26	cash	cash	NOUN
taxlaw-12712	343	27	within	within	ADP
taxlaw-12712	343	28	the	the	DET
taxlaw-12712	343	29	same	same	ADJ
taxlaw-12712	343	30	year.63	year.63	PRON
taxlaw-12712	343	31	justice	justice	NOUN
taxlaw-12712	343	32	stone	stone	PROPN
taxlaw-12712	343	33	,	,	PUNCT
taxlaw-12712	343	34	writing	write	VERB
taxlaw-12712	343	35	for	for	ADP
taxlaw-12712	343	36	the	the	DET
taxlaw-12712	343	37	court	court	NOUN
taxlaw-12712	343	38	,	,	PUNCT
taxlaw-12712	343	39	held	hold	VERB
taxlaw-12712	343	40	that	that	SCONJ
taxlaw-12712	343	41	the	the	DET
taxlaw-12712	343	42	interest	interest	NOUN
taxlaw-12712	343	43	income	income	NOUN
taxlaw-12712	343	44	from	from	ADP
taxlaw-12712	343	45	the	the	DET
taxlaw-12712	343	46	detached	detached	ADJ
taxlaw-12712	343	47	coupons	coupon	NOUN
taxlaw-12712	343	48	was	be	AUX
taxlaw-12712	343	49	taxable	taxable	ADJ
taxlaw-12712	343	50	to	to	ADP
taxlaw-12712	343	51	the	the	DET
taxlaw-12712	343	52	donor	donor	NOUN
taxlaw-12712	343	53	,	,	PUNCT
taxlaw-12712	343	54	rather	rather	ADV
taxlaw-12712	343	55	than	than	ADP
taxlaw-12712	343	56	his	his	PRON
taxlaw-12712	343	57	son.64	son.64	NOUN
taxlaw-12712	343	58	surrey	surrey	NOUN
taxlaw-12712	343	59	notes	note	VERB
taxlaw-12712	343	60	that	that	SCONJ
taxlaw-12712	343	61	the	the	DET
taxlaw-12712	343	62	court	court	NOUN
taxlaw-12712	343	63	eliminated	eliminate	VERB
taxlaw-12712	343	64	“	"	PUNCT
taxlaw-12712	343	65	a	a	DET
taxlaw-12712	343	66	rather	rather	ADV
taxlaw-12712	343	67	neat	neat	ADJ
taxlaw-12712	343	68	[	[	X
taxlaw-12712	343	69	tax	tax	NOUN
taxlaw-12712	343	70	avoidance	avoidance	NOUN
taxlaw-12712	343	71	]	]	PUNCT
taxlaw-12712	343	72	device	device	NOUN
taxlaw-12712	343	73	”	"	PUNCT
taxlaw-12712	343	74	to	to	PART
taxlaw-12712	343	75	assign	assign	VERB
taxlaw-12712	343	76	income	income	NOUN
taxlaw-12712	343	77	among	among	ADP
taxlaw-12712	343	78	individuals	individual	NOUN
taxlaw-12712	343	79	with	with	ADP
taxlaw-12712	343	80	affective	affective	NOUN
taxlaw-12712	343	81	relationships.65	relationships.65	NOUN
taxlaw-12712	343	82	the	the	DET
taxlaw-12712	343	83	opinion	opinion	NOUN
taxlaw-12712	343	84	,	,	PUNCT
taxlaw-12712	343	85	however	however	ADV
taxlaw-12712	343	86	,	,	PUNCT
taxlaw-12712	343	87	reaches	reach	VERB
taxlaw-12712	343	88	further	far	ADV
taxlaw-12712	343	89	in	in	ADP
taxlaw-12712	343	90	its	its	PRON
taxlaw-12712	343	91	reasoning	reasoning	NOUN
taxlaw-12712	343	92	.	.	PUNCT
taxlaw-12712	344	1	for	for	ADP
taxlaw-12712	344	2	surrey	surrey	NOUN
taxlaw-12712	344	3	,	,	PUNCT
taxlaw-12712	344	4	stone	stone	NOUN
taxlaw-12712	344	5	’s	’s	PART
taxlaw-12712	344	6	choice	choice	NOUN
taxlaw-12712	344	7	to	to	PART
taxlaw-12712	344	8	couch	couch	VERB
taxlaw-12712	344	9	his	his	PRON
taxlaw-12712	344	10	opinion	opinion	NOUN
taxlaw-12712	344	11	in	in	ADP
taxlaw-12712	344	12	terms	term	NOUN
taxlaw-12712	344	13	of	of	ADP
taxlaw-12712	344	14	realization	realization	NOUN
taxlaw-12712	344	15	“	"	PUNCT
taxlaw-12712	344	16	has	have	VERB
taxlaw-12712	344	17	implications	implication	NOUN
taxlaw-12712	344	18	whose	whose	DET
taxlaw-12712	344	19	effect	effect	NOUN
taxlaw-12712	344	20	is	be	AUX
taxlaw-12712	344	21	not	not	PART
taxlaw-12712	344	22	confined	confine	VERB
taxlaw-12712	344	23	to	to	ADP
taxlaw-12712	344	24	the	the	DET
taxlaw-12712	344	25	assignment	assignment	NOUN
taxlaw-12712	344	26	cases	case	NOUN
taxlaw-12712	344	27	.	.	PUNCT
taxlaw-12712	345	1	”66	”66	NOUN
taxlaw-12712	346	1	but	but	CCONJ
taxlaw-12712	346	2	stone	stone	NOUN
taxlaw-12712	346	3	’s	’s	PART
taxlaw-12712	346	4	opinion	opinion	NOUN
taxlaw-12712	346	5	treads	tread	VERB
taxlaw-12712	346	6	perilously	perilously	ADV
taxlaw-12712	346	7	close	close	ADJ
taxlaw-12712	346	8	to	to	ADP
taxlaw-12712	346	9	incoherence	incoherence	NOUN
taxlaw-12712	346	10	,	,	PUNCT
taxlaw-12712	346	11	implying	imply	VERB
taxlaw-12712	346	12	that	that	SCONJ
taxlaw-12712	346	13	gifts	gift	NOUN
taxlaw-12712	346	14	constitute	constitute	VERB
taxlaw-12712	346	15	realization	realization	NOUN
taxlaw-12712	346	16	events	event	NOUN
taxlaw-12712	346	17	to	to	ADP
taxlaw-12712	346	18	the	the	DET
taxlaw-12712	346	19	extent	extent	NOUN
taxlaw-12712	346	20	of	of	ADP
taxlaw-12712	346	21	personal	personal	ADJ
taxlaw-12712	346	22	“	"	PUNCT
taxlaw-12712	346	23	satisfactions	satisfaction	NOUN
taxlaw-12712	346	24	”	"	PUNCT
taxlaw-12712	346	25	derived	derive	VERB
taxlaw-12712	346	26	from	from	ADP
taxlaw-12712	346	27	directing	direct	VERB
taxlaw-12712	346	28	income	income	NOUN
taxlaw-12712	346	29	to	to	ADP
taxlaw-12712	346	30	others	other	NOUN
taxlaw-12712	346	31	and	and	CCONJ
taxlaw-12712	346	32	muddling	muddle	VERB
taxlaw-12712	346	33	assignment	assignment	NOUN
taxlaw-12712	346	34	-	-	PUNCT
taxlaw-12712	346	35	of	of	ADP
taxlaw-12712	346	36	-	-	PUNCT
taxlaw-12712	346	37	income	income	NOUN
taxlaw-12712	346	38	principles.67	principles.67	NOUN
taxlaw-12712	346	39	in	in	ADP
taxlaw-12712	346	40	clear	clear	ADJ
taxlaw-12712	346	41	dicta	dicta	ADJ
taxlaw-12712	346	42	,	,	PUNCT
taxlaw-12712	346	43	stone	stone	NOUN
taxlaw-12712	346	44	posits	posit	NOUN
taxlaw-12712	346	45	that	that	SCONJ
taxlaw-12712	346	46	realization	realization	NOUN
taxlaw-12712	346	47	is	be	AUX
taxlaw-12712	346	48	“	"	PUNCT
taxlaw-12712	346	49	founded	found	VERB
taxlaw-12712	346	50	on	on	ADP
taxlaw-12712	346	51	administrative	administrative	ADJ
taxlaw-12712	346	52	convenience	convenience	NOUN
taxlaw-12712	346	53	.	.	PUNCT
taxlaw-12712	347	1	”68	”68	PROPN
taxlaw-12712	347	2	surrey	surrey	PROPN
taxlaw-12712	347	3	juxtaposes	juxtapose	VERB
taxlaw-12712	347	4	this	this	DET
taxlaw-12712	347	5	statement	statement	NOUN
taxlaw-12712	347	6	with	with	ADP
taxlaw-12712	347	7	bruun	bruun	PROPN
taxlaw-12712	347	8	,	,	PUNCT
taxlaw-12712	347	9	stating	state	VERB
taxlaw-12712	347	10	that	that	SCONJ
taxlaw-12712	347	11	“	"	PUNCT
taxlaw-12712	347	12	[	[	X
taxlaw-12712	347	13	t]he	t]he	X
taxlaw-12712	347	14	horst	horst	NOUN
taxlaw-12712	347	15	decision	decision	NOUN
taxlaw-12712	347	16	thus	thus	ADV
taxlaw-12712	347	17	supplies	supply	VERB
taxlaw-12712	347	18	the	the	DET
taxlaw-12712	347	19	theoretical	theoretical	ADJ
taxlaw-12712	347	20	justification	justification	NOUN
taxlaw-12712	347	21	for	for	ADP
taxlaw-12712	347	22	the	the	DET
taxlaw-12712	347	23	bruun	bruun	PROPN
taxlaw-12712	347	24	case	case	NOUN
taxlaw-12712	347	25	”	"	PUNCT
taxlaw-12712	347	26	to	to	PART
taxlaw-12712	347	27	vitiate	vitiate	VERB
taxlaw-12712	347	28	macomber.69	macomber.69	NOUN
taxlaw-12712	347	29	neither	neither	DET
taxlaw-12712	347	30	decision	decision	NOUN
taxlaw-12712	347	31	,	,	PUNCT
taxlaw-12712	347	32	of	of	ADP
taxlaw-12712	347	33	course	course	NOUN
taxlaw-12712	347	34	,	,	PUNCT
taxlaw-12712	347	35	expressly	expressly	ADV
taxlaw-12712	347	36	repudiated	repudiate	VERB
taxlaw-12712	347	37	macomber	macomber	PROPN
taxlaw-12712	347	38	,	,	PUNCT
taxlaw-12712	347	39	and	and	CCONJ
taxlaw-12712	347	40	both	both	DET
taxlaw-12712	347	41	decisions	decision	NOUN
taxlaw-12712	347	42	could	could	AUX
taxlaw-12712	347	43	be	be	AUX
taxlaw-12712	347	44	read	read	VERB
taxlaw-12712	347	45	to	to	PART
taxlaw-12712	347	46	support	support	VERB
taxlaw-12712	347	47	the	the	DET
taxlaw-12712	347	48	decision	decision	NOUN
taxlaw-12712	347	49	’s	’s	PART
taxlaw-12712	347	50	continuing	continue	VERB
taxlaw-12712	347	51	vitality	vitality	NOUN
taxlaw-12712	347	52	under	under	ADP
taxlaw-12712	347	53	the	the	DET
taxlaw-12712	347	54	doctrine	doctrine	NOUN
taxlaw-12712	347	55	of	of	ADP
taxlaw-12712	347	56	stare	stare	ADJ
taxlaw-12712	347	57	decisis.70	decisis.70	NOUN
taxlaw-12712	347	58	but	but	CCONJ
taxlaw-12712	347	59	the	the	DET
taxlaw-12712	347	60	stage	stage	NOUN
taxlaw-12712	347	61	was	be	AUX
taxlaw-12712	347	62	set	set	VERB
taxlaw-12712	347	63	for	for	SCONJ
taxlaw-12712	347	64	academics	academic	NOUN
taxlaw-12712	347	65	to	to	PART
taxlaw-12712	347	66	coalesce	coalesce	VERB
taxlaw-12712	347	67	around	around	ADP
taxlaw-12712	347	68	surrey	surrey	PROPN
taxlaw-12712	347	69	’s	’s	PART
taxlaw-12712	347	70	categorical	categorical	ADJ
taxlaw-12712	347	71	proclamation.71	proclamation.71	NOUN
taxlaw-12712	347	72	60	60	NUM
taxlaw-12712	348	1	i	i	PRON
taxlaw-12712	348	2	d.	d.	PROPN
taxlaw-12712	348	3	at	at	ADP
taxlaw-12712	348	4	783	783	NUM
taxlaw-12712	348	5	.	.	PUNCT
taxlaw-12712	349	1	61	61	NUM
taxlaw-12712	349	2	i	i	PRON
taxlaw-12712	349	3	d.	d.	NOUN
taxlaw-12712	349	4	at	at	ADP
taxlaw-12712	349	5	784	784	NUM
taxlaw-12712	349	6	(	(	PUNCT
taxlaw-12712	349	7	“	"	PUNCT
taxlaw-12712	349	8	if	if	SCONJ
taxlaw-12712	349	9	increase	increase	NOUN
taxlaw-12712	349	10	in	in	ADP
taxlaw-12712	349	11	value	value	NOUN
taxlaw-12712	349	12	of	of	ADP
taxlaw-12712	349	13	property	property	NOUN
taxlaw-12712	349	14	be	be	AUX
taxlaw-12712	349	15	conceded	concede	VERB
taxlaw-12712	349	16	income	income	NOUN
taxlaw-12712	349	17	in	in	ADP
taxlaw-12712	349	18	the	the	DET
taxlaw-12712	349	19	economic	economic	ADJ
taxlaw-12712	349	20	sense	sense	NOUN
taxlaw-12712	349	21	the	the	DET
taxlaw-12712	349	22	decision	decision	NOUN
taxlaw-12712	349	23	not	not	PART
taxlaw-12712	349	24	to	to	PART
taxlaw-12712	349	25	tax	tax	VERB
taxlaw-12712	349	26	that	that	DET
taxlaw-12712	349	27	increase	increase	NOUN
taxlaw-12712	349	28	for	for	ADP
taxlaw-12712	349	29	one	one	NUM
taxlaw-12712	349	30	reason	reason	NOUN
taxlaw-12712	349	31	or	or	CCONJ
taxlaw-12712	349	32	another	another	PRON
taxlaw-12712	349	33	is	be	AUX
taxlaw-12712	349	34	simply	simply	ADV
taxlaw-12712	349	35	a	a	DET
taxlaw-12712	349	36	decision	decision	NOUN
taxlaw-12712	349	37	to	to	PART
taxlaw-12712	349	38	base	base	VERB
taxlaw-12712	349	39	the	the	DET
taxlaw-12712	349	40	income	income	NOUN
taxlaw-12712	349	41	tax	tax	NOUN
taxlaw-12712	349	42	for	for	ADP
taxlaw-12712	349	43	the	the	DET
taxlaw-12712	349	44	time	time	NOUN
taxlaw-12712	349	45	being	be	AUX
taxlaw-12712	349	46	on	on	ADP
taxlaw-12712	349	47	something	something	PRON
taxlaw-12712	349	48	less	less	ADJ
taxlaw-12712	349	49	than	than	ADP
taxlaw-12712	349	50	a	a	DET
taxlaw-12712	349	51	taxpayer	taxpayer	NOUN
taxlaw-12712	349	52	’s	’s	PART
taxlaw-12712	349	53	total	total	ADJ
taxlaw-12712	349	54	income	income	NOUN
taxlaw-12712	349	55	.	.	PUNCT
taxlaw-12712	349	56	”	"	PUNCT
taxlaw-12712	349	57	)	)	PUNCT
taxlaw-12712	349	58	.	.	PUNCT
taxlaw-12712	350	1	bruun	bruun	PROPN
taxlaw-12712	350	2	’s	’s	PART
taxlaw-12712	350	3	facts	fact	NOUN
taxlaw-12712	350	4	arose	arise	VERB
taxlaw-12712	350	5	in	in	ADP
taxlaw-12712	350	6	the	the	DET
taxlaw-12712	350	7	midst	midst	NOUN
taxlaw-12712	350	8	of	of	ADP
taxlaw-12712	350	9	the	the	DET
taxlaw-12712	350	10	great	great	ADJ
taxlaw-12712	350	11	depression	depression	NOUN
taxlaw-12712	350	12	.	.	PUNCT
taxlaw-12712	351	1	bruun	bruun	PROPN
taxlaw-12712	351	2	,	,	PUNCT
taxlaw-12712	351	3	309	309	NUM
taxlaw-12712	351	4	u.s	u.s	PROPN
taxlaw-12712	351	5	.	.	PROPN
taxlaw-12712	351	6	at	at	ADP
taxlaw-12712	351	7	464	464	NUM
taxlaw-12712	351	8	.	.	PUNCT
taxlaw-12712	352	1	in	in	ADP
taxlaw-12712	352	2	bruun	bruun	PROPN
taxlaw-12712	352	3	,	,	PUNCT
taxlaw-12712	352	4	the	the	DET
taxlaw-12712	352	5	tenant	tenant	NOUN
taxlaw-12712	352	6	’s	’s	PART
taxlaw-12712	352	7	abandonment	abandonment	NOUN
taxlaw-12712	352	8	of	of	ADP
taxlaw-12712	352	9	the	the	DET
taxlaw-12712	352	10	lease	lease	NOUN
taxlaw-12712	352	11	reflected	reflect	VERB
taxlaw-12712	352	12	the	the	DET
taxlaw-12712	352	13	property	property	NOUN
taxlaw-12712	352	14	’s	’s	PART
taxlaw-12712	352	15	probable	probable	ADJ
taxlaw-12712	352	16	decline	decline	NOUN
taxlaw-12712	352	17	in	in	ADP
taxlaw-12712	352	18	aggregate	aggregate	ADJ
taxlaw-12712	352	19	value	value	NOUN
taxlaw-12712	352	20	at	at	ADP
taxlaw-12712	352	21	termination	termination	NOUN
taxlaw-12712	352	22	.	.	PUNCT
taxlaw-12712	353	1	although	although	SCONJ
taxlaw-12712	353	2	not	not	PART
taxlaw-12712	353	3	discussed	discuss	VERB
taxlaw-12712	353	4	explicitly	explicitly	ADV
taxlaw-12712	353	5	in	in	ADP
taxlaw-12712	353	6	bruun	bruun	NOUN
taxlaw-12712	353	7	,	,	PUNCT
taxlaw-12712	353	8	the	the	DET
taxlaw-12712	353	9	landlord	landlord	NOUN
taxlaw-12712	353	10	presumably	presumably	ADV
taxlaw-12712	353	11	could	could	AUX
taxlaw-12712	353	12	have	have	AUX
taxlaw-12712	353	13	leased	lease	VERB
taxlaw-12712	353	14	the	the	DET
taxlaw-12712	353	15	property	property	NOUN
taxlaw-12712	353	16	to	to	ADP
taxlaw-12712	353	17	another	another	DET
taxlaw-12712	353	18	tenant	tenant	NOUN
taxlaw-12712	353	19	at	at	ADP
taxlaw-12712	353	20	a	a	DET
taxlaw-12712	353	21	lower	low	ADJ
taxlaw-12712	353	22	amount	amount	NOUN
taxlaw-12712	353	23	of	of	ADP
taxlaw-12712	353	24	rent	rent	NOUN
taxlaw-12712	353	25	(	(	PUNCT
taxlaw-12712	353	26	an	an	DET
taxlaw-12712	353	27	implicit	implicit	ADJ
taxlaw-12712	353	28	loss	loss	NOUN
taxlaw-12712	353	29	)	)	PUNCT
taxlaw-12712	353	30	,	,	PUNCT
taxlaw-12712	353	31	and	and	CCONJ
taxlaw-12712	353	32	the	the	DET
taxlaw-12712	353	33	landlord	landlord	NOUN
taxlaw-12712	353	34	had	have	VERB
taxlaw-12712	353	35	legal	legal	ADJ
taxlaw-12712	353	36	recourse	recourse	NOUN
taxlaw-12712	353	37	to	to	PART
taxlaw-12712	353	38	recover	recover	VERB
taxlaw-12712	353	39	damages	damage	NOUN
taxlaw-12712	353	40	from	from	ADP
taxlaw-12712	353	41	the	the	DET
taxlaw-12712	353	42	former	former	ADJ
taxlaw-12712	353	43	tenant	tenant	NOUN
taxlaw-12712	353	44	under	under	ADP
taxlaw-12712	353	45	the	the	DET
taxlaw-12712	353	46	lease	lease	NOUN
taxlaw-12712	353	47	agreement	agreement	NOUN
taxlaw-12712	353	48	(	(	PUNCT
taxlaw-12712	353	49	a	a	DET
taxlaw-12712	353	50	recovery	recovery	NOUN
taxlaw-12712	353	51	of	of	ADP
taxlaw-12712	353	52	some	some	PRON
taxlaw-12712	353	53	of	of	ADP
taxlaw-12712	353	54	this	this	DET
taxlaw-12712	353	55	implicit	implicit	ADJ
taxlaw-12712	353	56	loss	loss	NOUN
taxlaw-12712	353	57	)	)	PUNCT
taxlaw-12712	353	58	.	.	PUNCT
taxlaw-12712	354	1	these	these	DET
taxlaw-12712	354	2	subsequent	subsequent	ADJ
taxlaw-12712	354	3	events	event	NOUN
taxlaw-12712	354	4	yield	yield	VERB
taxlaw-12712	354	5	a	a	DET
taxlaw-12712	354	6	fuller	full	ADJ
taxlaw-12712	354	7	accounting	accounting	NOUN
taxlaw-12712	354	8	of	of	ADP
taxlaw-12712	354	9	the	the	DET
taxlaw-12712	354	10	economic	economic	ADJ
taxlaw-12712	354	11	gain	gain	NOUN
taxlaw-12712	354	12	or	or	CCONJ
taxlaw-12712	354	13	loss	loss	NOUN
taxlaw-12712	354	14	for	for	ADP
taxlaw-12712	354	15	the	the	DET
taxlaw-12712	354	16	taxpayer	taxpayer	NOUN
taxlaw-12712	354	17	in	in	ADP
taxlaw-12712	354	18	bruun	bruun	PROPN
taxlaw-12712	354	19	—	—	PUNCT
taxlaw-12712	354	20	and	and	CCONJ
taxlaw-12712	354	21	emphasize	emphasize	VERB
taxlaw-12712	354	22	the	the	DET
taxlaw-12712	354	23	imperfections	imperfection	NOUN
taxlaw-12712	354	24	of	of	ADP
taxlaw-12712	354	25	a	a	DET
taxlaw-12712	354	26	realization	realization	NOUN
taxlaw-12712	354	27	-	-	PUNCT
taxlaw-12712	354	28	based	base	VERB
taxlaw-12712	354	29	regime	regime	NOUN
taxlaw-12712	354	30	.	.	PUNCT
taxlaw-12712	355	1	62	62	NUM
taxlaw-12712	355	2	surrey	surrey	NOUN
taxlaw-12712	355	3	,	,	PUNCT
taxlaw-12712	355	4	supreme	supreme	PROPN
taxlaw-12712	355	5	court	court	PROPN
taxlaw-12712	355	6	,	,	PUNCT
taxlaw-12712	355	7	supra	supra	PROPN
taxlaw-12712	355	8	note	note	PROPN
taxlaw-12712	355	9	49	49	NUM
taxlaw-12712	355	10	,	,	PUNCT
taxlaw-12712	355	11	at	at	ADP
taxlaw-12712	355	12	783	783	NUM
taxlaw-12712	355	13	.	.	PUNCT
taxlaw-12712	355	14	63	63	NUM
taxlaw-12712	355	15	helvering	helvere	VERB
taxlaw-12712	355	16	v.	v.	PROPN
taxlaw-12712	355	17	horst	horst	PROPN
taxlaw-12712	355	18	,	,	PUNCT
taxlaw-12712	355	19	311	311	NUM
taxlaw-12712	355	20	u.s	u.s	PROPN
taxlaw-12712	355	21	.	.	PROPN
taxlaw-12712	355	22	112	112	NUM
taxlaw-12712	355	23	,	,	PUNCT
taxlaw-12712	355	24	114	114	NUM
taxlaw-12712	355	25	(	(	PUNCT
taxlaw-12712	355	26	1940	1940	NUM
taxlaw-12712	355	27	)	)	PUNCT
taxlaw-12712	355	28	.	.	PUNCT
taxlaw-12712	356	1	64	64	NUM
taxlaw-12712	357	1	i	i	PRON
taxlaw-12712	357	2	d.	d.	NOUN
taxlaw-12712	357	3	at	at	ADP
taxlaw-12712	357	4	120	120	NUM
taxlaw-12712	357	5	.	.	PUNCT
taxlaw-12712	358	1	section	section	NOUN
taxlaw-12712	358	2	1286	1286	NUM
taxlaw-12712	358	3	currently	currently	ADV
taxlaw-12712	358	4	addresses	address	VERB
taxlaw-12712	358	5	the	the	DET
taxlaw-12712	358	6	tax	tax	NOUN
taxlaw-12712	358	7	treatment	treatment	NOUN
taxlaw-12712	358	8	of	of	ADP
taxlaw-12712	358	9	“	"	PUNCT
taxlaw-12712	358	10	stripped	strip	VERB
taxlaw-12712	358	11	”	"	PUNCT
taxlaw-12712	358	12	bonds	bond	NOUN
taxlaw-12712	358	13	through	through	ADP
taxlaw-12712	358	14	a	a	DET
taxlaw-12712	358	15	bifurcation	bifurcation	NOUN
taxlaw-12712	358	16	approach	approach	NOUN
taxlaw-12712	358	17	.	.	PUNCT
taxlaw-12712	359	1	see	see	VERB
taxlaw-12712	359	2	i.r.c	i.r.c	NOUN
taxlaw-12712	359	3	.	.	PUNCT
taxlaw-12712	360	1	§	§	PROPN
taxlaw-12712	360	2	1286(b	1286(b	NUM
taxlaw-12712	360	3	)	)	PUNCT
taxlaw-12712	360	4	.	.	PUNCT
taxlaw-12712	361	1	65	65	NUM
taxlaw-12712	361	2	surrey	surrey	NOUN
taxlaw-12712	361	3	,	,	PUNCT
taxlaw-12712	361	4	supreme	supreme	PROPN
taxlaw-12712	361	5	court	court	PROPN
taxlaw-12712	361	6	,	,	PUNCT
taxlaw-12712	361	7	supra	supra	PROPN
taxlaw-12712	361	8	note	note	PROPN
taxlaw-12712	361	9	49	49	NUM
taxlaw-12712	361	10	,	,	PUNCT
taxlaw-12712	361	11	at	at	ADP
taxlaw-12712	361	12	787	787	NUM
taxlaw-12712	361	13	,	,	PUNCT
taxlaw-12712	361	14	791	791	NUM
taxlaw-12712	361	15	.	.	PUNCT
taxlaw-12712	362	1	66	66	NUM
taxlaw-12712	363	1	i	i	PRON
taxlaw-12712	363	2	d.	d.	NOUN
taxlaw-12712	363	3	at	at	ADP
taxlaw-12712	363	4	791	791	NUM
taxlaw-12712	363	5	.	.	PUNCT
taxlaw-12712	364	1	67	67	NUM
taxlaw-12712	364	2	horst	horst	PROPN
taxlaw-12712	364	3	,	,	PUNCT
taxlaw-12712	364	4	311	311	NUM
taxlaw-12712	364	5	u.s	u.s	PROPN
taxlaw-12712	364	6	.	.	PROPN
taxlaw-12712	364	7	at	at	ADP
taxlaw-12712	364	8	116	116	NUM
taxlaw-12712	364	9	-	-	SYM
taxlaw-12712	364	10	17	17	NUM
taxlaw-12712	364	11	.	.	PUNCT
taxlaw-12712	365	1	commentators	commentator	NOUN
taxlaw-12712	365	2	typically	typically	ADV
taxlaw-12712	365	3	read	read	VERB
taxlaw-12712	365	4	horst	horst	PROPN
taxlaw-12712	365	5	as	as	ADP
taxlaw-12712	365	6	prohibiting	prohibit	VERB
taxlaw-12712	365	7	taxpayers	taxpayer	NOUN
taxlaw-12712	365	8	from	from	ADP
taxlaw-12712	365	9	directing	direct	VERB
taxlaw-12712	365	10	the	the	DET
taxlaw-12712	365	11	taxability	taxability	NOUN
taxlaw-12712	365	12	of	of	ADP
taxlaw-12712	365	13	current	current	ADJ
taxlaw-12712	365	14	-	-	PUNCT
taxlaw-12712	365	15	year	year	NOUN
taxlaw-12712	365	16	income	income	NOUN
taxlaw-12712	365	17	(	(	PUNCT
taxlaw-12712	365	18	the	the	DET
taxlaw-12712	365	19	coupons	coupon	NOUN
taxlaw-12712	365	20	)	)	PUNCT
taxlaw-12712	365	21	with	with	ADP
taxlaw-12712	365	22	respect	respect	NOUN
taxlaw-12712	365	23	to	to	ADP
taxlaw-12712	365	24	a	a	DET
taxlaw-12712	365	25	retained	retain	VERB
taxlaw-12712	365	26	capital	capital	NOUN
taxlaw-12712	365	27	investment	investment	NOUN
taxlaw-12712	365	28	(	(	PUNCT
taxlaw-12712	365	29	the	the	DET
taxlaw-12712	365	30	bond	bond	NOUN
taxlaw-12712	365	31	)	)	PUNCT
taxlaw-12712	365	32	.	.	PUNCT
taxlaw-12712	366	1	see	see	VERB
taxlaw-12712	366	2	,	,	PUNCT
taxlaw-12712	366	3	e.g.	e.g.	ADV
taxlaw-12712	366	4	,	,	PUNCT
taxlaw-12712	366	5	jerome	jerome	PROPN
taxlaw-12712	366	6	m.	m.	PROPN
taxlaw-12712	366	7	hesch	hesch	PROPN
taxlaw-12712	366	8	&	&	CCONJ
taxlaw-12712	366	9	david	david	PROPN
taxlaw-12712	366	10	j.	j.	PROPN
taxlaw-12712	366	11	herzig	herzig	PROPN
taxlaw-12712	366	12	,	,	PUNCT
taxlaw-12712	366	13	helvering	helvere	VERB
taxlaw-12712	366	14	v.	v.	ADP
taxlaw-12712	366	15	horst	horst	PROPN
taxlaw-12712	366	16	:	:	PUNCT
taxlaw-12712	366	17	gifts	gift	NOUN
taxlaw-12712	366	18	of	of	ADP
taxlaw-12712	366	19	income	income	NOUN
taxlaw-12712	366	20	from	from	ADP
taxlaw-12712	366	21	property	property	NOUN
taxlaw-12712	366	22	,	,	PUNCT
taxlaw-12712	366	23	42	42	NUM
taxlaw-12712	366	24	actec	actec	ADJ
taxlaw-12712	366	25	l.j	l.j	PROPN
taxlaw-12712	366	26	.	.	PROPN
taxlaw-12712	366	27	35	35	NUM
taxlaw-12712	366	28	,	,	PUNCT
taxlaw-12712	366	29	38	38	NUM
taxlaw-12712	366	30	-	-	SYM
taxlaw-12712	366	31	39	39	NUM
taxlaw-12712	366	32	(	(	PUNCT
taxlaw-12712	366	33	2016	2016	NUM
taxlaw-12712	366	34	)	)	PUNCT
taxlaw-12712	366	35	.	.	PUNCT
taxlaw-12712	367	1	68	68	NUM
taxlaw-12712	367	2	horst	horst	PROPN
taxlaw-12712	367	3	,	,	PUNCT
taxlaw-12712	367	4	311	311	NUM
taxlaw-12712	367	5	u.s	u.s	PROPN
taxlaw-12712	367	6	.	.	PROPN
taxlaw-12712	367	7	at	at	ADP
taxlaw-12712	367	8	116	116	NUM
taxlaw-12712	367	9	.	.	PUNCT
taxlaw-12712	367	10	69	69	NUM
taxlaw-12712	367	11	surrey	surrey	NOUN
taxlaw-12712	367	12	,	,	PUNCT
taxlaw-12712	367	13	supra	supra	PROPN
taxlaw-12712	367	14	note	note	NOUN
taxlaw-12712	367	15	49	49	NUM
taxlaw-12712	367	16	,	,	PUNCT
taxlaw-12712	367	17	at	at	ADP
taxlaw-12712	367	18	791	791	NUM
taxlaw-12712	367	19	.	.	PUNCT
taxlaw-12712	367	20	70	70	NUM
taxlaw-12712	367	21	cf	cf	NOUN
taxlaw-12712	367	22	.	.	PUNCT
taxlaw-12712	367	23	zelenak	zelenak	PROPN
taxlaw-12712	367	24	,	,	PUNCT
taxlaw-12712	367	25	supra	supra	PROPN
taxlaw-12712	367	26	note	note	NOUN
taxlaw-12712	367	27	49	49	NUM
taxlaw-12712	367	28	,	,	PUNCT
taxlaw-12712	367	29	at	at	ADP
taxlaw-12712	367	30	161	161	NUM
taxlaw-12712	367	31	-	-	SYM
taxlaw-12712	367	32	62	62	NUM
taxlaw-12712	367	33	.	.	PUNCT
taxlaw-12712	368	1	71	71	NUM
taxlaw-12712	368	2	philip	philip	PROPN
taxlaw-12712	368	3	e.	e.	PROPN
taxlaw-12712	368	4	heckerling	heckerling	PROPN
taxlaw-12712	368	5	,	,	PUNCT
taxlaw-12712	368	6	the	the	DET
taxlaw-12712	368	7	death	death	NOUN
taxlaw-12712	368	8	of	of	ADP
taxlaw-12712	368	9	the	the	DET
taxlaw-12712	368	10	“	"	PUNCT
taxlaw-12712	368	11	stepped	step	VERB
taxlaw-12712	368	12	-	-	PUNCT
taxlaw-12712	368	13	up	up	ADP
taxlaw-12712	368	14	”	"	PUNCT
taxlaw-12712	368	15	basis	basis	NOUN
taxlaw-12712	368	16	at	at	ADP
taxlaw-12712	368	17	death	death	NOUN
taxlaw-12712	368	18	,	,	PUNCT
taxlaw-12712	368	19	37	37	NUM
taxlaw-12712	368	20	s.	s.	PROPN
taxlaw-12712	368	21	cal	cal	PROPN
taxlaw-12712	368	22	.	.	PUNCT
taxlaw-12712	369	1	l.	l.	PROPN
taxlaw-12712	369	2	rev	rev	PROPN
taxlaw-12712	369	3	.	.	PROPN
taxlaw-12712	369	4	247	247	NUM
taxlaw-12712	369	5	,	,	PUNCT
taxlaw-12712	369	6	264	264	NUM
taxlaw-12712	369	7	(	(	PUNCT
taxlaw-12712	369	8	1964	1964	NUM
taxlaw-12712	369	9	)	)	PUNCT
taxlaw-12712	369	10	(	(	PUNCT
taxlaw-12712	369	11	“	"	PUNCT
taxlaw-12712	369	12	[	[	X
taxlaw-12712	369	13	t]he	t]he	ADJ
taxlaw-12712	369	14	tax	tax	NOUN
taxlaw-12712	369	15	law	law	NOUN
taxlaw-12712	369	16	academicians	academician	NOUN
taxlaw-12712	369	17	appear	appear	VERB
taxlaw-12712	369	18	to	to	PART
taxlaw-12712	369	19	divide	divide	VERB
taxlaw-12712	369	20	only	only	ADV
taxlaw-12712	369	21	on	on	ADP
taxlaw-12712	369	22	the	the	DET
taxlaw-12712	369	23	question	question	NOUN
taxlaw-12712	369	24	of	of	ADP
taxlaw-12712	369	25	which	which	PRON
taxlaw-12712	369	26	of	of	ADP
taxlaw-12712	369	27	the	the	DET
taxlaw-12712	369	28	posteisner	posteisner	NOUN
taxlaw-12712	369	29	v.	v.	PROPN
taxlaw-12712	369	30	macomber	macomber	PROPN
taxlaw-12712	369	31	decisions	decision	NOUN
taxlaw-12712	369	32	held	hold	VERB
taxlaw-12712	369	33	unrealized	unrealized	ADJ
taxlaw-12712	369	34	appreciation	appreciation	NOUN
taxlaw-12712	369	35	constitutionally	constitutionally	ADV
taxlaw-12712	369	36	taxable	taxable	ADJ
taxlaw-12712	369	37	.	.	PUNCT
taxlaw-12712	369	38	”	"	PUNCT
taxlaw-12712	369	39	)	)	PUNCT
taxlaw-12712	369	40	.	.	PUNCT
taxlaw-12712	370	1	2024	2024	NUM
taxlaw-12712	370	2	]	]	PUNCT
taxlaw-12712	370	3	realization	realization	NOUN
taxlaw-12712	370	4	rule	rule	NOUN
taxlaw-12712	370	5	as	as	ADP
taxlaw-12712	370	6	a	a	DET
taxlaw-12712	370	7	legal	legal	ADJ
taxlaw-12712	370	8	standard	standard	NOUN
taxlaw-12712	370	9	13	13	NUM
taxlaw-12712	370	10	subsequent	subsequent	ADJ
taxlaw-12712	370	11	work	work	NOUN
taxlaw-12712	370	12	followed	follow	VERB
taxlaw-12712	370	13	surrey	surrey	PROPN
taxlaw-12712	370	14	’s	’s	PART
taxlaw-12712	370	15	lead	lead	NOUN
taxlaw-12712	370	16	.	.	PUNCT
taxlaw-12712	371	1	in	in	ADP
taxlaw-12712	371	2	1945	1945	NUM
taxlaw-12712	371	3	,	,	PUNCT
taxlaw-12712	371	4	roswell	roswell	PROPN
taxlaw-12712	371	5	magill	magill	PROPN
taxlaw-12712	371	6	of	of	ADP
taxlaw-12712	371	7	columbia	columbia	PROPN
taxlaw-12712	371	8	law	law	PROPN
taxlaw-12712	371	9	school	school	NOUN
taxlaw-12712	371	10	published	publish	VERB
taxlaw-12712	371	11	a	a	DET
taxlaw-12712	371	12	revised	revise	VERB
taxlaw-12712	371	13	edition	edition	NOUN
taxlaw-12712	371	14	of	of	ADP
taxlaw-12712	371	15	his	his	PRON
taxlaw-12712	371	16	treatise	treatise	NOUN
taxlaw-12712	371	17	,	,	PUNCT
taxlaw-12712	371	18	taxable	taxable	ADJ
taxlaw-12712	371	19	income	income	NOUN
taxlaw-12712	371	20	,	,	PUNCT
taxlaw-12712	371	21	that	that	PRON
taxlaw-12712	371	22	drew	draw	VERB
taxlaw-12712	371	23	on	on	ADP
taxlaw-12712	371	24	bruun	bruun	PROPN
taxlaw-12712	371	25	and	and	CCONJ
taxlaw-12712	371	26	midland	midland	PROPN
taxlaw-12712	371	27	mutual	mutual	ADJ
taxlaw-12712	371	28	life	life	NOUN
taxlaw-12712	371	29	insurance72	insurance72	VERB
taxlaw-12712	371	30	to	to	PART
taxlaw-12712	371	31	argue	argue	VERB
taxlaw-12712	371	32	that	that	SCONJ
taxlaw-12712	371	33	the	the	DET
taxlaw-12712	371	34	court	court	NOUN
taxlaw-12712	371	35	would	would	AUX
taxlaw-12712	371	36	permit	permit	VERB
taxlaw-12712	371	37	congress	congress	PROPN
taxlaw-12712	371	38	to	to	PART
taxlaw-12712	371	39	tax	tax	VERB
taxlaw-12712	371	40	unrealized	unrealize	VERB
taxlaw-12712	371	41	appreciation.73	appreciation.73	PROPN
taxlaw-12712	371	42	midland	midland	PROPN
taxlaw-12712	371	43	mutual	mutual	ADJ
taxlaw-12712	371	44	lent	lend	VERB
taxlaw-12712	371	45	indirect	indirect	ADJ
taxlaw-12712	371	46	support	support	NOUN
taxlaw-12712	371	47	to	to	ADP
taxlaw-12712	371	48	an	an	DET
taxlaw-12712	371	49	administrative	administrative	ADJ
taxlaw-12712	371	50	convenience	convenience	NOUN
taxlaw-12712	371	51	understanding	understanding	NOUN
taxlaw-12712	371	52	of	of	ADP
taxlaw-12712	371	53	realization	realization	NOUN
taxlaw-12712	371	54	,	,	PUNCT
taxlaw-12712	371	55	stating	state	VERB
taxlaw-12712	371	56	that	that	SCONJ
taxlaw-12712	371	57	“	"	PUNCT
taxlaw-12712	371	58	[	[	X
taxlaw-12712	371	59	i]ncome	i]ncome	NOUN
taxlaw-12712	371	60	may	may	AUX
taxlaw-12712	371	61	be	be	AUX
taxlaw-12712	371	62	realized	realize	VERB
taxlaw-12712	371	63	upon	upon	SCONJ
taxlaw-12712	371	64	a	a	DET
taxlaw-12712	371	65	change	change	NOUN
taxlaw-12712	371	66	in	in	ADP
taxlaw-12712	371	67	the	the	DET
taxlaw-12712	371	68	nature	nature	NOUN
taxlaw-12712	371	69	of	of	ADP
taxlaw-12712	371	70	legal	legal	ADJ
taxlaw-12712	371	71	rights	right	NOUN
taxlaw-12712	371	72	held	hold	VERB
taxlaw-12712	371	73	,	,	PUNCT
taxlaw-12712	371	74	though	though	SCONJ
taxlaw-12712	371	75	the	the	DET
taxlaw-12712	371	76	particular	particular	ADJ
taxlaw-12712	371	77	taxpayer	taxpayer	NOUN
taxlaw-12712	371	78	has	have	AUX
taxlaw-12712	371	79	enjoyed	enjoy	VERB
taxlaw-12712	371	80	no	no	DET
taxlaw-12712	371	81	addition	addition	NOUN
taxlaw-12712	371	82	to	to	ADP
taxlaw-12712	371	83	his	his	PRON
taxlaw-12712	371	84	economic	economic	ADJ
taxlaw-12712	371	85	worth	worth	NOUN
taxlaw-12712	371	86	.	.	PUNCT
taxlaw-12712	371	87	”74	”74	PROPN
taxlaw-12712	372	1	surrey	surrey	PROPN
taxlaw-12712	372	2	served	serve	VERB
taxlaw-12712	372	3	as	as	ADP
taxlaw-12712	372	4	a	a	DET
taxlaw-12712	372	5	research	research	NOUN
taxlaw-12712	372	6	assistant	assistant	NOUN
taxlaw-12712	372	7	on	on	ADP
taxlaw-12712	372	8	the	the	DET
taxlaw-12712	372	9	1945	1945	NUM
taxlaw-12712	372	10	revision	revision	NOUN
taxlaw-12712	372	11	of	of	ADP
taxlaw-12712	372	12	magill	magill	NOUN
taxlaw-12712	372	13	’s	’s	PART
taxlaw-12712	372	14	book	book	NOUN
taxlaw-12712	372	15	,	,	PUNCT
taxlaw-12712	372	16	and	and	CCONJ
taxlaw-12712	372	17	his	his	PRON
taxlaw-12712	372	18	imprint	imprint	NOUN
taxlaw-12712	372	19	is	be	AUX
taxlaw-12712	372	20	clear.75	clear.75	ADJ
taxlaw-12712	372	21	then	then	ADV
taxlaw-12712	372	22	,	,	PUNCT
taxlaw-12712	372	23	in	in	ADP
taxlaw-12712	372	24	1951	1951	NUM
taxlaw-12712	372	25	,	,	PUNCT
taxlaw-12712	372	26	erwin	erwin	PROPN
taxlaw-12712	372	27	griswold	griswold	PROPN
taxlaw-12712	372	28	of	of	ADP
taxlaw-12712	372	29	harvard	harvard	PROPN
taxlaw-12712	372	30	law	law	PROPN
taxlaw-12712	372	31	school	school	PROPN
taxlaw-12712	372	32	described	describe	VERB
taxlaw-12712	372	33	macomber	macomber	PROPN
taxlaw-12712	372	34	’s	’s	PART
taxlaw-12712	372	35	“	"	PUNCT
taxlaw-12712	372	36	problems	problem	NOUN
taxlaw-12712	372	37	of	of	ADP
taxlaw-12712	372	38	realization	realization	NOUN
taxlaw-12712	372	39	”	"	PUNCT
taxlaw-12712	372	40	as	as	ADP
taxlaw-12712	372	41	“	"	PUNCT
taxlaw-12712	372	42	unduly	unduly	ADV
taxlaw-12712	372	43	conceptualistic	conceptualistic	ADJ
taxlaw-12712	372	44	.	.	PUNCT
taxlaw-12712	373	1	”76	”76	PROPN
taxlaw-12712	373	2	like	like	ADP
taxlaw-12712	373	3	surrey	surrey	PROPN
taxlaw-12712	373	4	,	,	PUNCT
taxlaw-12712	373	5	griswold	griswold	PROPN
taxlaw-12712	373	6	favored	favor	VERB
taxlaw-12712	373	7	realization	realization	NOUN
taxlaw-12712	373	8	as	as	ADP
taxlaw-12712	373	9	a	a	DET
taxlaw-12712	373	10	pragmatic	pragmatic	ADJ
taxlaw-12712	373	11	concession	concession	NOUN
taxlaw-12712	373	12	to	to	ADP
taxlaw-12712	373	13	administrative	administrative	ADJ
taxlaw-12712	373	14	considerations.77	considerations.77	ADJ
taxlaw-12712	373	15	and	and	CCONJ
taxlaw-12712	373	16	boris	boris	PROPN
taxlaw-12712	373	17	bittker	bittker	PROPN
taxlaw-12712	373	18	,	,	PUNCT
taxlaw-12712	373	19	in	in	ADP
taxlaw-12712	373	20	1952	1952	NUM
taxlaw-12712	373	21	,	,	PUNCT
taxlaw-12712	373	22	argued	argue	VERB
taxlaw-12712	373	23	that	that	SCONJ
taxlaw-12712	373	24	,	,	PUNCT
taxlaw-12712	373	25	despite	despite	SCONJ
taxlaw-12712	373	26	macomber	macomber	PROPN
taxlaw-12712	373	27	,	,	PUNCT
taxlaw-12712	373	28	taxpayers	taxpayer	NOUN
taxlaw-12712	373	29	could	could	AUX
taxlaw-12712	373	30	be	be	AUX
taxlaw-12712	373	31	taxed	tax	VERB
taxlaw-12712	373	32	annually	annually	ADV
taxlaw-12712	373	33	on	on	ADP
taxlaw-12712	373	34	certain	certain	ADJ
taxlaw-12712	373	35	gains	gain	NOUN
taxlaw-12712	373	36	or	or	CCONJ
taxlaw-12712	373	37	losses	loss	NOUN
taxlaw-12712	373	38	without	without	ADP
taxlaw-12712	373	39	realization.78	realization.78	VERB
taxlaw-12712	373	40	these	these	DET
taxlaw-12712	373	41	positions	position	NOUN
taxlaw-12712	373	42	emerged	emerge	VERB
taxlaw-12712	373	43	in	in	ADP
taxlaw-12712	373	44	the	the	DET
taxlaw-12712	373	45	authors	author	NOUN
taxlaw-12712	373	46	’	'	PUNCT
taxlaw-12712	373	47	three	three	NUM
taxlaw-12712	373	48	law	law	NOUN
taxlaw-12712	373	49	school	school	NOUN
taxlaw-12712	373	50	casebooks	casebook	NOUN
taxlaw-12712	373	51	,	,	PUNCT
taxlaw-12712	373	52	which	which	PRON
taxlaw-12712	373	53	loomed	loom	VERB
taxlaw-12712	373	54	large	large	ADJ
taxlaw-12712	373	55	in	in	ADP
taxlaw-12712	373	56	the	the	DET
taxlaw-12712	373	57	postwar	postwar	ADJ
taxlaw-12712	373	58	tax	tax	NOUN
taxlaw-12712	373	59	curriculum.79	curriculum.79	NOUN
taxlaw-12712	373	60	to	to	ADP
taxlaw-12712	373	61	some	some	DET
taxlaw-12712	373	62	extent	extent	NOUN
taxlaw-12712	373	63	,	,	PUNCT
taxlaw-12712	373	64	these	these	DET
taxlaw-12712	373	65	scholarly	scholarly	ADJ
taxlaw-12712	373	66	claims	claim	NOUN
taxlaw-12712	373	67	about	about	ADP
taxlaw-12712	373	68	macomber	macomber	PROPN
taxlaw-12712	373	69	’s	’s	PART
taxlaw-12712	373	70	demise	demise	NOUN
taxlaw-12712	373	71	are	be	AUX
taxlaw-12712	373	72	incongruous	incongruous	ADJ
taxlaw-12712	373	73	with	with	ADP
taxlaw-12712	373	74	the	the	DET
taxlaw-12712	373	75	court	court	NOUN
taxlaw-12712	373	76	’s	’s	PART
taxlaw-12712	373	77	decisions	decision	NOUN
taxlaw-12712	373	78	after	after	SCONJ
taxlaw-12712	373	79	surrey	surrey	PROPN
taxlaw-12712	373	80	’s	’s	PART
taxlaw-12712	373	81	1941	1941	NUM
taxlaw-12712	373	82	pronouncement.80	pronouncement.80	NOUN
taxlaw-12712	373	83	in	in	ADP
taxlaw-12712	373	84	griffiths81	griffiths81	NOUN
taxlaw-12712	373	85	and	and	CCONJ
taxlaw-12712	373	86	sprouse,82	sprouse,82	NOUN
taxlaw-12712	373	87	both	both	PRON
taxlaw-12712	373	88	decided	decide	VERB
taxlaw-12712	373	89	in	in	ADP
taxlaw-12712	373	90	1943	1943	NUM
taxlaw-12712	373	91	,	,	PUNCT
taxlaw-12712	373	92	the	the	DET
taxlaw-12712	373	93	government	government	NOUN
taxlaw-12712	373	94	twice	twice	ADV
taxlaw-12712	373	95	asked	ask	VERB
taxlaw-12712	373	96	the	the	DET
taxlaw-12712	373	97	court	court	NOUN
taxlaw-12712	373	98	to	to	PART
taxlaw-12712	373	99	overrule	overrule	VERB
taxlaw-12712	373	100	macomber	macomber	PROPN
taxlaw-12712	373	101	,	,	PUNCT
taxlaw-12712	373	102	and	and	CCONJ
taxlaw-12712	373	103	the	the	DET
taxlaw-12712	373	104	court	court	NOUN
taxlaw-12712	373	105	expressly	expressly	ADV
taxlaw-12712	373	106	declined	decline	VERB
taxlaw-12712	373	107	.	.	PUNCT
taxlaw-12712	374	1	each	each	DET
taxlaw-12712	374	2	case	case	NOUN
taxlaw-12712	374	3	involved	involve	VERB
taxlaw-12712	374	4	common	common	ADJ
taxlaw-12712	374	5	-	-	PUNCT
taxlaw-12712	374	6	on	on	ADP
taxlaw-12712	374	7	-	-	PUNCT
taxlaw-12712	374	8	common	common	ADJ
taxlaw-12712	374	9	stock	stock	NOUN
taxlaw-12712	374	10	dividends	dividend	NOUN
taxlaw-12712	374	11	,	,	PUNCT
taxlaw-12712	374	12	similar	similar	ADJ
taxlaw-12712	374	13	to	to	ADP
taxlaw-12712	374	14	the	the	DET
taxlaw-12712	374	15	facts	fact	NOUN
taxlaw-12712	374	16	in	in	ADP
taxlaw-12712	374	17	macomber.83	macomber.83	PROPN
taxlaw-12712	374	18	congress	congress	PROPN
taxlaw-12712	374	19	had	have	AUX
taxlaw-12712	374	20	amended	amend	VERB
taxlaw-12712	374	21	the	the	DET
taxlaw-12712	374	22	code	code	NOUN
taxlaw-12712	374	23	to	to	PART
taxlaw-12712	374	24	tax	tax	VERB
taxlaw-12712	374	25	stock	stock	NOUN
taxlaw-12712	374	26	dividends	dividend	NOUN
taxlaw-12712	374	27	except	except	SCONJ
taxlaw-12712	374	28	“	"	PUNCT
taxlaw-12712	374	29	to	to	ADP
taxlaw-12712	374	30	the	the	DET
taxlaw-12712	374	31	extent	extent	NOUN
taxlaw-12712	374	32	that	that	SCONJ
taxlaw-12712	374	33	72	72	NUM
taxlaw-12712	374	34	helvering	helvere	VERB
taxlaw-12712	374	35	v.	v.	ADP
taxlaw-12712	374	36	midland	midland	PROPN
taxlaw-12712	374	37	mut	mut	PROPN
taxlaw-12712	374	38	.	.	PUNCT
taxlaw-12712	375	1	life	life	PROPN
taxlaw-12712	375	2	ins	ins	PROPN
taxlaw-12712	375	3	.	.	PUNCT
taxlaw-12712	375	4	co.	co.	PROPN
taxlaw-12712	375	5	,	,	PUNCT
taxlaw-12712	375	6	300	300	NUM
taxlaw-12712	375	7	u.s	u.s	PROPN
taxlaw-12712	375	8	.	.	PROPN
taxlaw-12712	375	9	216	216	NUM
taxlaw-12712	375	10	(	(	PUNCT
taxlaw-12712	375	11	1937	1937	NUM
taxlaw-12712	375	12	)	)	PUNCT
taxlaw-12712	375	13	(	(	PUNCT
taxlaw-12712	375	14	holding	hold	VERB
taxlaw-12712	375	15	that	that	SCONJ
taxlaw-12712	375	16	a	a	DET
taxlaw-12712	375	17	lender	lender	NOUN
taxlaw-12712	375	18	had	have	VERB
taxlaw-12712	375	19	interest	interest	NOUN
taxlaw-12712	375	20	income	income	NOUN
taxlaw-12712	375	21	when	when	SCONJ
taxlaw-12712	375	22	purchasing	purchase	VERB
taxlaw-12712	375	23	property	property	NOUN
taxlaw-12712	375	24	out	out	ADP
taxlaw-12712	375	25	of	of	ADP
taxlaw-12712	375	26	foreclosure	foreclosure	NOUN
taxlaw-12712	375	27	for	for	ADP
taxlaw-12712	375	28	the	the	DET
taxlaw-12712	375	29	debt	debt	NOUN
taxlaw-12712	375	30	’s	’s	PART
taxlaw-12712	375	31	principal	principal	ADJ
taxlaw-12712	375	32	amount	amount	NOUN
taxlaw-12712	375	33	,	,	PUNCT
taxlaw-12712	375	34	plus	plus	CCONJ
taxlaw-12712	375	35	accrued	accrue	VERB
taxlaw-12712	375	36	and	and	CCONJ
taxlaw-12712	375	37	unpaid	unpaid	ADJ
taxlaw-12712	375	38	interest	interest	NOUN
taxlaw-12712	375	39	)	)	PUNCT
taxlaw-12712	375	40	.	.	PUNCT
taxlaw-12712	376	1	73	73	NUM
taxlaw-12712	376	2	see	see	VERB
taxlaw-12712	376	3	roswell	roswell	PROPN
taxlaw-12712	376	4	magill	magill	NOUN
taxlaw-12712	376	5	,	,	PUNCT
taxlaw-12712	376	6	taxable	taxable	ADJ
taxlaw-12712	376	7	income	income	NOUN
taxlaw-12712	376	8	119	119	NUM
taxlaw-12712	376	9	-	-	SYM
taxlaw-12712	376	10	20	20	NUM
taxlaw-12712	376	11	(	(	PUNCT
taxlaw-12712	376	12	rev	rev	PROPN
taxlaw-12712	376	13	.	.	PROPN
taxlaw-12712	377	1	ed	ed	NOUN
taxlaw-12712	377	2	.	.	PROPN
taxlaw-12712	377	3	1945	1945	NUM
taxlaw-12712	377	4	)	)	PUNCT
taxlaw-12712	377	5	(	(	PUNCT
taxlaw-12712	377	6	arguing	argue	VERB
taxlaw-12712	377	7	that	that	SCONJ
taxlaw-12712	377	8	,	,	PUNCT
taxlaw-12712	377	9	after	after	ADP
taxlaw-12712	377	10	bruun	bruun	PROPN
taxlaw-12712	377	11	and	and	CCONJ
taxlaw-12712	377	12	midland	midland	PROPN
taxlaw-12712	377	13	mutual	mutual	ADJ
taxlaw-12712	377	14	,	,	PUNCT
taxlaw-12712	377	15	“	"	PUNCT
taxlaw-12712	377	16	the	the	DET
taxlaw-12712	377	17	adoption	adoption	NOUN
taxlaw-12712	377	18	by	by	ADP
taxlaw-12712	377	19	congress	congress	PROPN
taxlaw-12712	377	20	of	of	ADP
taxlaw-12712	377	21	a	a	DET
taxlaw-12712	377	22	general	general	ADJ
taxlaw-12712	377	23	plan	plan	NOUN
taxlaw-12712	377	24	for	for	ADP
taxlaw-12712	377	25	taxing	tax	VERB
taxlaw-12712	377	26	appreciation	appreciation	NOUN
taxlaw-12712	377	27	on	on	ADP
taxlaw-12712	377	28	an	an	DET
taxlaw-12712	377	29	inventory	inventory	NOUN
taxlaw-12712	377	30	basis	basis	NOUN
taxlaw-12712	377	31	[	[	X
taxlaw-12712	377	32	that	that	ADV
taxlaw-12712	377	33	is	is	ADV
taxlaw-12712	377	34	,	,	PUNCT
taxlaw-12712	377	35	mark	mark	NOUN
taxlaw-12712	377	36	-	-	PUNCT
taxlaw-12712	377	37	to	to	ADP
taxlaw-12712	377	38	-	-	PUNCT
taxlaw-12712	377	39	market	market	NOUN
taxlaw-12712	377	40	]	]	PUNCT
taxlaw-12712	377	41	would	would	AUX
taxlaw-12712	377	42	probably	probably	ADV
taxlaw-12712	377	43	be	be	AUX
taxlaw-12712	377	44	upheld	uphold	VERB
taxlaw-12712	377	45	”	"	PUNCT
taxlaw-12712	377	46	)	)	PUNCT
taxlaw-12712	377	47	.	.	PUNCT
taxlaw-12712	378	1	74	74	NUM
taxlaw-12712	378	2	300	300	NUM
taxlaw-12712	378	3	u.s	u.s	PROPN
taxlaw-12712	378	4	.	.	PROPN
taxlaw-12712	378	5	at	at	ADP
taxlaw-12712	378	6	225	225	NUM
taxlaw-12712	378	7	.	.	PUNCT
taxlaw-12712	378	8	75	75	NUM
taxlaw-12712	378	9	other	other	ADJ
taxlaw-12712	378	10	portions	portion	NOUN
taxlaw-12712	378	11	of	of	ADP
taxlaw-12712	378	12	the	the	DET
taxlaw-12712	378	13	book	book	NOUN
taxlaw-12712	378	14	argue	argue	VERB
taxlaw-12712	378	15	for	for	ADP
taxlaw-12712	378	16	macomber	macomber	PROPN
taxlaw-12712	378	17	’s	’s	PART
taxlaw-12712	378	18	continuing	continue	VERB
taxlaw-12712	378	19	vitality	vitality	NOUN
taxlaw-12712	378	20	.	.	PUNCT
taxlaw-12712	379	1	see	see	VERB
taxlaw-12712	379	2	magill	magill	NOUN
taxlaw-12712	379	3	,	,	PUNCT
taxlaw-12712	379	4	supra	supra	PROPN
taxlaw-12712	379	5	note	note	NOUN
taxlaw-12712	379	6	73	73	NUM
taxlaw-12712	379	7	,	,	PUNCT
taxlaw-12712	379	8	at	at	ADP
taxlaw-12712	379	9	44	44	NUM
taxlaw-12712	379	10	.	.	PUNCT
taxlaw-12712	380	1	76	76	NUM
taxlaw-12712	380	2	erwin	erwin	PROPN
taxlaw-12712	380	3	n.	n.	PROPN
taxlaw-12712	380	4	griswold	griswold	PROPN
taxlaw-12712	380	5	,	,	PUNCT
taxlaw-12712	380	6	charitable	charitable	ADJ
taxlaw-12712	380	7	gifts	gift	NOUN
taxlaw-12712	380	8	of	of	ADP
taxlaw-12712	380	9	income	income	NOUN
taxlaw-12712	380	10	and	and	CCONJ
taxlaw-12712	380	11	the	the	DET
taxlaw-12712	380	12	internal	internal	ADJ
taxlaw-12712	380	13	revenue	revenue	NOUN
taxlaw-12712	380	14	code	code	NOUN
taxlaw-12712	380	15	,	,	PUNCT
taxlaw-12712	380	16	65	65	NUM
taxlaw-12712	380	17	harv	harv	NOUN
taxlaw-12712	380	18	.	.	PUNCT
taxlaw-12712	381	1	l.	l.	PROPN
taxlaw-12712	381	2	rev	rev	PROPN
taxlaw-12712	381	3	.	.	PROPN
taxlaw-12712	381	4	84	84	NUM
taxlaw-12712	381	5	,	,	PUNCT
taxlaw-12712	381	6	86	86	NUM
taxlaw-12712	381	7	(	(	PUNCT
taxlaw-12712	381	8	1951	1951	NUM
taxlaw-12712	381	9	)	)	PUNCT
taxlaw-12712	381	10	.	.	PUNCT
taxlaw-12712	382	1	77	77	NUM
taxlaw-12712	382	2	griswold	griswold	NOUN
taxlaw-12712	382	3	conceded	concede	VERB
taxlaw-12712	382	4	that	that	SCONJ
taxlaw-12712	382	5	realization	realization	NOUN
taxlaw-12712	382	6	formed	form	VERB
taxlaw-12712	382	7	part	part	NOUN
taxlaw-12712	382	8	of	of	ADP
taxlaw-12712	382	9	the	the	DET
taxlaw-12712	382	10	positive	positive	ADJ
taxlaw-12712	382	11	structure	structure	NOUN
taxlaw-12712	382	12	of	of	ADP
taxlaw-12712	382	13	income	income	NOUN
taxlaw-12712	382	14	taxation	taxation	NOUN
taxlaw-12712	382	15	.	.	PUNCT
taxlaw-12712	383	1	erwin	erwin	PROPN
taxlaw-12712	383	2	n.	n.	PROPN
taxlaw-12712	383	3	griswold	griswold	PROPN
taxlaw-12712	383	4	,	,	PUNCT
taxlaw-12712	383	5	in	in	ADP
taxlaw-12712	383	6	brief	brief	ADJ
taxlaw-12712	383	7	reply	reply	NOUN
taxlaw-12712	383	8	,	,	PUNCT
taxlaw-12712	383	9	65	65	NUM
taxlaw-12712	383	10	harv	harv	NOUN
taxlaw-12712	383	11	.	.	PUNCT
taxlaw-12712	384	1	l.	l.	PROPN
taxlaw-12712	384	2	rev	rev	PROPN
taxlaw-12712	384	3	.	.	PROPN
taxlaw-12712	384	4	1389	1389	NUM
taxlaw-12712	384	5	,	,	PUNCT
taxlaw-12712	384	6	1389	1389	NUM
taxlaw-12712	384	7	(	(	PUNCT
taxlaw-12712	384	8	1952	1952	NUM
taxlaw-12712	384	9	)	)	PUNCT
taxlaw-12712	384	10	(	(	PUNCT
taxlaw-12712	384	11	“	"	PUNCT
taxlaw-12712	385	1	[	[	X
taxlaw-12712	385	2	e]ven	e]ven	NOUN
taxlaw-12712	385	3	though	though	SCONJ
taxlaw-12712	385	4	[	[	X
taxlaw-12712	385	5	realization	realization	NOUN
taxlaw-12712	385	6	]	]	PUNCT
taxlaw-12712	385	7	may	may	AUX
taxlaw-12712	385	8	not	not	PART
taxlaw-12712	385	9	necessarily	necessarily	ADV
taxlaw-12712	385	10	be	be	AUX
taxlaw-12712	385	11	a	a	DET
taxlaw-12712	385	12	constitutional	constitutional	ADJ
taxlaw-12712	385	13	requirement	requirement	NOUN
taxlaw-12712	385	14	,	,	PUNCT
taxlaw-12712	385	15	it	it	PRON
taxlaw-12712	385	16	is	be	AUX
taxlaw-12712	385	17	a	a	DET
taxlaw-12712	385	18	practical	practical	ADJ
taxlaw-12712	385	19	conclusion	conclusion	NOUN
taxlaw-12712	385	20	.	.	PUNCT
taxlaw-12712	385	21	”	"	PUNCT
taxlaw-12712	385	22	)	)	PUNCT
taxlaw-12712	385	23	.	.	PUNCT
taxlaw-12712	386	1	78	78	NUM
taxlaw-12712	386	2	borris	borris	PROPN
taxlaw-12712	386	3	i.	i.	PROPN
taxlaw-12712	386	4	bittker	bittker	PROPN
taxlaw-12712	386	5	,	,	PUNCT
taxlaw-12712	386	6	charitable	charitable	ADJ
taxlaw-12712	386	7	gifts	gift	NOUN
taxlaw-12712	386	8	of	of	ADP
taxlaw-12712	386	9	income	income	NOUN
taxlaw-12712	386	10	and	and	CCONJ
taxlaw-12712	386	11	the	the	DET
taxlaw-12712	386	12	internal	internal	ADJ
taxlaw-12712	386	13	revenue	revenue	NOUN
taxlaw-12712	386	14	code	code	PROPN
taxlaw-12712	386	15	:	:	PUNCT
taxlaw-12712	386	16	another	another	DET
taxlaw-12712	386	17	view	view	NOUN
taxlaw-12712	386	18	,	,	PUNCT
taxlaw-12712	386	19	65	65	NUM
taxlaw-12712	386	20	harv	harv	NOUN
taxlaw-12712	386	21	.	.	PUNCT
taxlaw-12712	387	1	l.	l.	PROPN
taxlaw-12712	387	2	rev	rev	PROPN
taxlaw-12712	387	3	.	.	PROPN
taxlaw-12712	387	4	1375	1375	NUM
taxlaw-12712	387	5	,	,	PUNCT
taxlaw-12712	387	6	1380	1380	NUM
taxlaw-12712	387	7	(	(	PUNCT
taxlaw-12712	387	8	1952	1952	NUM
taxlaw-12712	387	9	)	)	PUNCT
taxlaw-12712	387	10	.	.	PUNCT
taxlaw-12712	388	1	see	see	VERB
taxlaw-12712	388	2	also	also	ADV
taxlaw-12712	388	3	heckerling	heckerle	VERB
taxlaw-12712	388	4	,	,	PUNCT
taxlaw-12712	388	5	supra	supra	ADJ
taxlaw-12712	388	6	note	note	NOUN
taxlaw-12712	388	7	71	71	NUM
taxlaw-12712	388	8	,	,	PUNCT
taxlaw-12712	388	9	at	at	ADP
taxlaw-12712	388	10	270	270	NUM
taxlaw-12712	388	11	.	.	PUNCT
taxlaw-12712	389	1	79	79	NUM
taxlaw-12712	389	2	see	see	VERB
taxlaw-12712	389	3	boris	boris	PROPN
taxlaw-12712	389	4	i.	i.	PROPN
taxlaw-12712	389	5	bittker	bittker	PROPN
taxlaw-12712	389	6	,	,	PUNCT
taxlaw-12712	389	7	federal	federal	ADJ
taxlaw-12712	389	8	income	income	NOUN
taxlaw-12712	389	9	taxation	taxation	NOUN
taxlaw-12712	389	10	cases	case	NOUN
taxlaw-12712	389	11	and	and	CCONJ
taxlaw-12712	389	12	materials	material	NOUN
taxlaw-12712	389	13	(	(	PUNCT
taxlaw-12712	389	14	1954	1954	NUM
taxlaw-12712	389	15	)	)	PUNCT
taxlaw-12712	389	16	;	;	PUNCT
taxlaw-12712	389	17	erwin	erwin	PROPN
taxlaw-12712	389	18	n.	n.	PROPN
taxlaw-12712	389	19	griswold	griswold	PROPN
taxlaw-12712	389	20	,	,	PUNCT
taxlaw-12712	389	21	cases	case	NOUN
taxlaw-12712	389	22	and	and	CCONJ
taxlaw-12712	389	23	materials	material	NOUN
taxlaw-12712	389	24	on	on	ADP
taxlaw-12712	389	25	federal	federal	ADJ
taxlaw-12712	389	26	taxation	taxation	NOUN
taxlaw-12712	389	27	(	(	PUNCT
taxlaw-12712	389	28	1940	1940	NUM
taxlaw-12712	389	29	)	)	PUNCT
taxlaw-12712	389	30	;	;	PUNCT
taxlaw-12712	389	31	stanley	stanley	PROPN
taxlaw-12712	389	32	s.	s.	PROPN
taxlaw-12712	389	33	surrey	surrey	PROPN
taxlaw-12712	389	34	&	&	CCONJ
taxlaw-12712	389	35	william	william	PROPN
taxlaw-12712	389	36	c.	c.	PROPN
taxlaw-12712	389	37	warren	warren	PROPN
taxlaw-12712	389	38	,	,	PUNCT
taxlaw-12712	389	39	federal	federal	ADJ
taxlaw-12712	389	40	income	income	NOUN
taxlaw-12712	389	41	taxation	taxation	NOUN
taxlaw-12712	389	42	:	:	PUNCT
taxlaw-12712	389	43	cases	case	NOUN
taxlaw-12712	389	44	and	and	CCONJ
taxlaw-12712	389	45	materials	material	NOUN
taxlaw-12712	389	46	(	(	PUNCT
taxlaw-12712	389	47	1953	1953	NUM
taxlaw-12712	389	48	)	)	PUNCT
taxlaw-12712	389	49	.	.	PUNCT
taxlaw-12712	390	1	80	80	NUM
taxlaw-12712	390	2	see	see	VERB
taxlaw-12712	390	3	,	,	PUNCT
taxlaw-12712	390	4	e.g.	e.g.	ADV
taxlaw-12712	390	5	,	,	PUNCT
taxlaw-12712	390	6	patricia	patricia	PROPN
taxlaw-12712	390	7	ann	ann	PROPN
taxlaw-12712	390	8	metzer	metzer	PROPN
taxlaw-12712	390	9	,	,	PUNCT
taxlaw-12712	390	10	the	the	DET
taxlaw-12712	390	11	“	"	PUNCT
taxlaw-12712	390	12	new	new	ADJ
taxlaw-12712	390	13	”	"	PUNCT
taxlaw-12712	390	14	section	section	NOUN
taxlaw-12712	390	15	305	305	NUM
taxlaw-12712	390	16	,	,	PUNCT
taxlaw-12712	390	17	27	27	NUM
taxlaw-12712	390	18	tax	tax	NOUN
taxlaw-12712	390	19	l.	l.	PROPN
taxlaw-12712	390	20	rev	rev	PROPN
taxlaw-12712	390	21	.	.	PROPN
taxlaw-12712	390	22	93	93	NUM
taxlaw-12712	390	23	,	,	PUNCT
taxlaw-12712	390	24	107	107	NUM
taxlaw-12712	390	25	(	(	PUNCT
taxlaw-12712	390	26	1971	1971	NUM
taxlaw-12712	390	27	)	)	PUNCT
taxlaw-12712	390	28	(	(	PUNCT
taxlaw-12712	390	29	“	"	PUNCT
taxlaw-12712	390	30	the	the	DET
taxlaw-12712	390	31	constitutional	constitutional	ADJ
taxlaw-12712	390	32	significance	significance	NOUN
taxlaw-12712	390	33	of	of	ADP
taxlaw-12712	390	34	the	the	DET
taxlaw-12712	390	35	opinion	opinion	NOUN
taxlaw-12712	390	36	in	in	ADP
taxlaw-12712	390	37	eisner	eisner	PROPN
taxlaw-12712	390	38	v.	v.	PROPN
taxlaw-12712	390	39	macomber	macomber	PROPN
taxlaw-12712	390	40	has	have	AUX
taxlaw-12712	390	41	been	be	AUX
taxlaw-12712	390	42	abrogated	abrogate	VERB
taxlaw-12712	390	43	by	by	ADP
taxlaw-12712	390	44	subsequent	subsequent	ADJ
taxlaw-12712	390	45	supreme	supreme	PROPN
taxlaw-12712	390	46	court	court	PROPN
taxlaw-12712	390	47	decisions	decision	NOUN
taxlaw-12712	390	48	.	.	PUNCT
taxlaw-12712	390	49	”	"	PUNCT
taxlaw-12712	390	50	)	)	PUNCT
taxlaw-12712	390	51	;	;	PUNCT
taxlaw-12712	390	52	see	see	VERB
taxlaw-12712	390	53	also	also	ADV
taxlaw-12712	390	54	zhang	zhang	PROPN
taxlaw-12712	390	55	,	,	PUNCT
taxlaw-12712	390	56	supra	supra	PROPN
taxlaw-12712	390	57	note	note	PROPN
taxlaw-12712	390	58	45	45	NUM
taxlaw-12712	390	59	,	,	PUNCT
taxlaw-12712	390	60	at	at	ADP
taxlaw-12712	390	61	185	185	NUM
taxlaw-12712	390	62	-	-	SYM
taxlaw-12712	390	63	86	86	NUM
taxlaw-12712	390	64	(	(	PUNCT
taxlaw-12712	390	65	citing	cite	VERB
taxlaw-12712	390	66	griffiths	griffith	NOUN
taxlaw-12712	390	67	)	)	PUNCT
taxlaw-12712	390	68	.	.	PUNCT
taxlaw-12712	391	1	81	81	NUM
taxlaw-12712	391	2	helvering	helvere	VERB
taxlaw-12712	391	3	v.	v.	PROPN
taxlaw-12712	391	4	griffiths	griffiths	PROPN
taxlaw-12712	391	5	,	,	PUNCT
taxlaw-12712	391	6	318	318	NUM
taxlaw-12712	391	7	u.s	u.s	PROPN
taxlaw-12712	391	8	.	.	PROPN
taxlaw-12712	391	9	371	371	NUM
taxlaw-12712	391	10	,	,	PUNCT
taxlaw-12712	391	11	404	404	NUM
taxlaw-12712	391	12	(	(	PUNCT
taxlaw-12712	391	13	1943	1943	NUM
taxlaw-12712	391	14	)	)	PUNCT
taxlaw-12712	391	15	.	.	PUNCT
taxlaw-12712	392	1	82	82	NUM
taxlaw-12712	392	2	helvering	helvere	VERB
taxlaw-12712	392	3	v.	v.	ADP
taxlaw-12712	392	4	sprouse	sprouse	NOUN
taxlaw-12712	392	5	,	,	PUNCT
taxlaw-12712	392	6	318	318	NUM
taxlaw-12712	392	7	u.s	u.s	PROPN
taxlaw-12712	392	8	.	.	PROPN
taxlaw-12712	392	9	604	604	NUM
taxlaw-12712	392	10	,	,	PUNCT
taxlaw-12712	392	11	607	607	NUM
taxlaw-12712	392	12	(	(	PUNCT
taxlaw-12712	392	13	1943	1943	NUM
taxlaw-12712	392	14	)	)	PUNCT
taxlaw-12712	392	15	,	,	PUNCT
taxlaw-12712	392	16	rev’g	rev’g	PROPN
taxlaw-12712	392	17	124	124	NUM
taxlaw-12712	392	18	f.2d	f.2d	SYM
taxlaw-12712	392	19	315	315	NUM
taxlaw-12712	392	20	(	(	PUNCT
taxlaw-12712	392	21	2d	2d	NUM
taxlaw-12712	392	22	cir	cir	NOUN
taxlaw-12712	392	23	.	.	PROPN
taxlaw-12712	392	24	1941	1941	NUM
taxlaw-12712	392	25	)	)	PUNCT
taxlaw-12712	392	26	.	.	PUNCT
taxlaw-12712	393	1	sprouse	sprouse	PROPN
taxlaw-12712	393	2	consolidated	consolidate	VERB
taxlaw-12712	393	3	a	a	DET
taxlaw-12712	393	4	third	third	ADJ
taxlaw-12712	393	5	case	case	NOUN
taxlaw-12712	393	6	,	,	PUNCT
taxlaw-12712	393	7	strassburger	strassburger	PROPN
taxlaw-12712	393	8	v.	v.	PROPN
taxlaw-12712	393	9	commissioner	commissioner	PROPN
taxlaw-12712	393	10	,	,	PUNCT
taxlaw-12712	393	11	124	124	NUM
taxlaw-12712	393	12	f.2d	f.2d	SYM
taxlaw-12712	393	13	315	315	NUM
taxlaw-12712	393	14	(	(	PUNCT
taxlaw-12712	393	15	2d	2d	NUM
taxlaw-12712	393	16	cir	cir	NOUN
taxlaw-12712	393	17	.	.	PROPN
taxlaw-12712	393	18	1941	1941	NUM
taxlaw-12712	393	19	)	)	PUNCT
taxlaw-12712	393	20	,	,	PUNCT
taxlaw-12712	393	21	that	that	PRON
taxlaw-12712	393	22	involved	involve	VERB
taxlaw-12712	393	23	a	a	DET
taxlaw-12712	393	24	distribution	distribution	NOUN
taxlaw-12712	393	25	of	of	ADP
taxlaw-12712	393	26	preferred	preferred	ADJ
taxlaw-12712	393	27	stock	stock	NOUN
taxlaw-12712	393	28	with	with	ADP
taxlaw-12712	393	29	respect	respect	NOUN
taxlaw-12712	393	30	to	to	ADP
taxlaw-12712	393	31	common	common	ADJ
taxlaw-12712	393	32	stock	stock	NOUN
taxlaw-12712	393	33	.	.	PUNCT
taxlaw-12712	394	1	the	the	DET
taxlaw-12712	394	2	second	second	ADJ
taxlaw-12712	394	3	circuit	circuit	NOUN
taxlaw-12712	394	4	held	hold	VERB
taxlaw-12712	394	5	for	for	ADP
taxlaw-12712	394	6	the	the	DET
taxlaw-12712	394	7	government	government	NOUN
taxlaw-12712	394	8	in	in	ADP
taxlaw-12712	394	9	strassburger	strassburger	NOUN
taxlaw-12712	394	10	and	and	CCONJ
taxlaw-12712	394	11	was	be	AUX
taxlaw-12712	394	12	reversed	reverse	VERB
taxlaw-12712	394	13	by	by	ADP
taxlaw-12712	394	14	the	the	DET
taxlaw-12712	394	15	court	court	NOUN
taxlaw-12712	394	16	.	.	PUNCT
taxlaw-12712	395	1	sprouse	sprouse	PROPN
taxlaw-12712	395	2	,	,	PUNCT
taxlaw-12712	395	3	318	318	NUM
taxlaw-12712	395	4	u.s	u.s	PROPN
taxlaw-12712	395	5	.	.	PROPN
taxlaw-12712	395	6	at	at	ADP
taxlaw-12712	395	7	607	607	NUM
taxlaw-12712	395	8	.	.	PUNCT
taxlaw-12712	396	1	the	the	DET
taxlaw-12712	396	2	transaction	transaction	NOUN
taxlaw-12712	396	3	in	in	ADP
taxlaw-12712	396	4	strassburger	strassburger	NOUN
taxlaw-12712	396	5	was	be	AUX
taxlaw-12712	396	6	addressed	address	VERB
taxlaw-12712	396	7	in	in	ADP
taxlaw-12712	396	8	1954	1954	NUM
taxlaw-12712	396	9	by	by	ADP
taxlaw-12712	396	10	i.r.c	i.r.c	NOUN
taxlaw-12712	396	11	.	.	PUNCT
taxlaw-12712	397	1	§	§	PROPN
taxlaw-12712	397	2	306	306	NUM
taxlaw-12712	397	3	.	.	PUNCT
taxlaw-12712	397	4	83	83	NUM
taxlaw-12712	397	5	sprouse	sprouse	NOUN
taxlaw-12712	397	6	involved	involve	VERB
taxlaw-12712	397	7	a	a	DET
taxlaw-12712	397	8	distribution	distribution	NOUN
taxlaw-12712	397	9	of	of	ADP
taxlaw-12712	397	10	nonvoting	nonvoting	ADJ
taxlaw-12712	397	11	common	common	ADJ
taxlaw-12712	397	12	stock	stock	NOUN
taxlaw-12712	397	13	with	with	ADP
taxlaw-12712	397	14	respect	respect	NOUN
taxlaw-12712	397	15	to	to	ADP
taxlaw-12712	397	16	voting	voting	NOUN
taxlaw-12712	397	17	and	and	CCONJ
taxlaw-12712	397	18	nonvoting	nonvoting	ADJ
taxlaw-12712	397	19	common	common	ADJ
taxlaw-12712	397	20	stock	stock	NOUN
taxlaw-12712	397	21	.	.	PUNCT
taxlaw-12712	398	1	sprouse	sprouse	PROPN
taxlaw-12712	398	2	,	,	PUNCT
taxlaw-12712	398	3	318	318	NUM
taxlaw-12712	398	4	u.s	u.s	PROPN
taxlaw-12712	398	5	.	.	PROPN
taxlaw-12712	398	6	at	at	ADP
taxlaw-12712	398	7	606	606	NUM
taxlaw-12712	398	8	.	.	PUNCT
taxlaw-12712	398	9	14	14	NUM
taxlaw-12712	398	10	columbia	columbia	PROPN
taxlaw-12712	398	11	journal	journal	PROPN
taxlaw-12712	398	12	of	of	ADP
taxlaw-12712	398	13	tax	tax	NOUN
taxlaw-12712	398	14	law	law	NOUN
taxlaw-12712	399	1	[	[	X
taxlaw-12712	399	2	vol	vol	NOUN
taxlaw-12712	399	3	.	.	PUNCT
taxlaw-12712	400	1	16:1	16:1	NOUN
taxlaw-12712	400	2	[	[	PUNCT
taxlaw-12712	400	3	such	such	ADJ
taxlaw-12712	400	4	dividends	dividend	NOUN
taxlaw-12712	400	5	did	do	AUX
taxlaw-12712	400	6	]	]	PUNCT
taxlaw-12712	400	7	not	not	PART
taxlaw-12712	400	8	constitute	constitute	VERB
taxlaw-12712	400	9	income	income	NOUN
taxlaw-12712	400	10	to	to	ADP
taxlaw-12712	400	11	the	the	DET
taxlaw-12712	400	12	shareholder	shareholder	NOUN
taxlaw-12712	400	13	within	within	ADP
taxlaw-12712	400	14	the	the	DET
taxlaw-12712	400	15	meaning	meaning	NOUN
taxlaw-12712	400	16	of	of	ADP
taxlaw-12712	400	17	the	the	DET
taxlaw-12712	400	18	sixteenth	sixteenth	ADJ
taxlaw-12712	400	19	amendment	amendment	NOUN
taxlaw-12712	400	20	.	.	PUNCT
taxlaw-12712	401	1	”84	”84	NOUN
taxlaw-12712	402	1	the	the	DET
taxlaw-12712	402	2	irs	irs	PROPN
taxlaw-12712	402	3	imposed	impose	VERB
taxlaw-12712	402	4	tax	tax	NOUN
taxlaw-12712	402	5	on	on	ADP
taxlaw-12712	402	6	these	these	DET
taxlaw-12712	402	7	common	common	ADJ
taxlaw-12712	402	8	-	-	PUNCT
taxlaw-12712	402	9	oncommon	oncommon	NOUN
taxlaw-12712	402	10	stock	stock	NOUN
taxlaw-12712	402	11	dividends	dividend	NOUN
taxlaw-12712	402	12	,	,	PUNCT
taxlaw-12712	402	13	then	then	ADV
taxlaw-12712	402	14	asked	ask	VERB
taxlaw-12712	402	15	the	the	DET
taxlaw-12712	402	16	court	court	NOUN
taxlaw-12712	402	17	to	to	PART
taxlaw-12712	402	18	reverse	reverse	VERB
taxlaw-12712	402	19	macomber	macomber	PROPN
taxlaw-12712	402	20	and	and	CCONJ
taxlaw-12712	402	21	clarify	clarify	VERB
taxlaw-12712	402	22	that	that	SCONJ
taxlaw-12712	402	23	the	the	DET
taxlaw-12712	402	24	constitution	constitution	NOUN
taxlaw-12712	402	25	did	do	AUX
taxlaw-12712	402	26	not	not	PART
taxlaw-12712	402	27	mandate	mandate	VERB
taxlaw-12712	402	28	realization	realization	NOUN
taxlaw-12712	402	29	in	in	ADP
taxlaw-12712	402	30	such	such	ADJ
taxlaw-12712	402	31	circumstances	circumstance	NOUN
taxlaw-12712	402	32	.	.	PUNCT
taxlaw-12712	403	1	in	in	ADP
taxlaw-12712	403	2	both	both	DET
taxlaw-12712	403	3	cases	case	NOUN
taxlaw-12712	403	4	,	,	PUNCT
taxlaw-12712	403	5	the	the	DET
taxlaw-12712	403	6	court	court	NOUN
taxlaw-12712	403	7	held	hold	VERB
taxlaw-12712	403	8	that	that	SCONJ
taxlaw-12712	403	9	congress	congress	PROPN
taxlaw-12712	403	10	intended	intend	VERB
taxlaw-12712	403	11	to	to	PART
taxlaw-12712	403	12	crystalize	crystalize	VERB
taxlaw-12712	403	13	the	the	DET
taxlaw-12712	403	14	sixteenth	sixteenth	ADJ
taxlaw-12712	403	15	amendment	amendment	NOUN
taxlaw-12712	403	16	’s	’s	PART
taxlaw-12712	403	17	scope	scope	NOUN
taxlaw-12712	403	18	as	as	SCONJ
taxlaw-12712	403	19	reflected	reflect	VERB
taxlaw-12712	403	20	by	by	ADP
taxlaw-12712	403	21	macomber	macomber	PROPN
taxlaw-12712	403	22	’s	’s	PART
taxlaw-12712	403	23	outcome.85	outcome.85	NOUN
taxlaw-12712	403	24	these	these	DET
taxlaw-12712	403	25	stock	stock	NOUN
taxlaw-12712	403	26	dividends	dividend	NOUN
taxlaw-12712	403	27	were	be	AUX
taxlaw-12712	403	28	not	not	PART
taxlaw-12712	403	29	income	income	NOUN
taxlaw-12712	403	30	under	under	ADP
taxlaw-12712	403	31	the	the	DET
taxlaw-12712	403	32	code	code	NOUN
taxlaw-12712	403	33	,	,	PUNCT
taxlaw-12712	403	34	leaving	leave	VERB
taxlaw-12712	403	35	no	no	DET
taxlaw-12712	403	36	need	need	NOUN
taxlaw-12712	403	37	to	to	PART
taxlaw-12712	403	38	revisit	revisit	VERB
taxlaw-12712	403	39	constitutional	constitutional	ADJ
taxlaw-12712	403	40	questions	question	NOUN
taxlaw-12712	403	41	of	of	ADP
taxlaw-12712	403	42	realization	realization	NOUN
taxlaw-12712	403	43	.	.	PUNCT
taxlaw-12712	404	1	at	at	ADV
taxlaw-12712	404	2	least	least	ADJ
taxlaw-12712	404	3	as	as	ADP
taxlaw-12712	404	4	a	a	DET
taxlaw-12712	404	5	formal	formal	ADJ
taxlaw-12712	404	6	matter	matter	NOUN
taxlaw-12712	404	7	,	,	PUNCT
taxlaw-12712	404	8	macomber	macomber	PROPN
taxlaw-12712	404	9	still	still	ADV
taxlaw-12712	404	10	stood	stand	VERB
taxlaw-12712	404	11	.	.	PUNCT
taxlaw-12712	405	1	in	in	ADP
taxlaw-12712	405	2	griffiths	griffiths	PROPN
taxlaw-12712	405	3	,	,	PUNCT
taxlaw-12712	405	4	the	the	DET
taxlaw-12712	405	5	government	government	NOUN
taxlaw-12712	405	6	’s	’s	PART
taxlaw-12712	405	7	brief	brief	NOUN
taxlaw-12712	405	8	spoke	speak	VERB
taxlaw-12712	405	9	to	to	ADP
taxlaw-12712	405	10	the	the	DET
taxlaw-12712	405	11	systemic	systemic	ADJ
taxlaw-12712	405	12	upheaval	upheaval	NOUN
taxlaw-12712	405	13	faced	face	VERB
taxlaw-12712	405	14	by	by	ADP
taxlaw-12712	405	15	the	the	DET
taxlaw-12712	405	16	federal	federal	ADJ
taxlaw-12712	405	17	tax	tax	NOUN
taxlaw-12712	405	18	system	system	NOUN
taxlaw-12712	405	19	during	during	ADP
taxlaw-12712	405	20	the	the	DET
taxlaw-12712	405	21	second	second	ADJ
taxlaw-12712	405	22	world	world	NOUN
taxlaw-12712	405	23	war	war	NOUN
taxlaw-12712	405	24	.	.	PUNCT
taxlaw-12712	406	1	for	for	ADP
taxlaw-12712	406	2	the	the	DET
taxlaw-12712	406	3	government	government	NOUN
taxlaw-12712	406	4	,	,	PUNCT
taxlaw-12712	406	5	macomber	macomber	PROPN
taxlaw-12712	406	6	impeded	impede	VERB
taxlaw-12712	406	7	the	the	DET
taxlaw-12712	406	8	equitable	equitable	ADJ
taxlaw-12712	406	9	imposition	imposition	NOUN
taxlaw-12712	406	10	of	of	ADP
taxlaw-12712	406	11	taxes	taxis	NOUN
taxlaw-12712	406	12	at	at	ADP
taxlaw-12712	406	13	a	a	DET
taxlaw-12712	406	14	time	time	NOUN
taxlaw-12712	406	15	of	of	ADP
taxlaw-12712	406	16	exigent	exigent	ADJ
taxlaw-12712	406	17	revenue	revenue	NOUN
taxlaw-12712	406	18	needs—“considerations	needs—“considerations	PROPN
taxlaw-12712	406	19	of	of	ADP
taxlaw-12712	406	20	great	great	ADJ
taxlaw-12712	406	21	public	public	ADJ
taxlaw-12712	406	22	importance	importance	NOUN
taxlaw-12712	406	23	”	"	PUNCT
taxlaw-12712	406	24	that	that	SCONJ
taxlaw-12712	406	25	“	"	PUNCT
taxlaw-12712	406	26	require[d	require[d	PROPN
taxlaw-12712	406	27	]	]	PUNCT
taxlaw-12712	406	28	”	"	PUNCT
taxlaw-12712	406	29	the	the	DET
taxlaw-12712	406	30	court	court	NOUN
taxlaw-12712	406	31	to	to	PART
taxlaw-12712	406	32	revisit	revisit	VERB
taxlaw-12712	406	33	the	the	DET
taxlaw-12712	406	34	constitutional	constitutional	ADJ
taxlaw-12712	406	35	realization	realization	NOUN
taxlaw-12712	406	36	requirement	requirement	NOUN
taxlaw-12712	406	37	associated	associate	VERB
taxlaw-12712	406	38	with	with	ADP
taxlaw-12712	406	39	macomber.86	macomber.86	ADV
taxlaw-12712	406	40	as	as	ADP
taxlaw-12712	406	41	in	in	ADP
taxlaw-12712	406	42	macomber	macomber	PROPN
taxlaw-12712	406	43	,	,	PUNCT
taxlaw-12712	406	44	the	the	DET
taxlaw-12712	406	45	problem	problem	NOUN
taxlaw-12712	406	46	involved	involve	VERB
taxlaw-12712	406	47	the	the	DET
taxlaw-12712	406	48	timing	timing	NOUN
taxlaw-12712	406	49	of	of	ADP
taxlaw-12712	406	50	taxes	taxis	NOUN
taxlaw-12712	406	51	on	on	ADP
taxlaw-12712	406	52	corporations	corporation	NOUN
taxlaw-12712	406	53	and	and	CCONJ
taxlaw-12712	406	54	shareholders	shareholder	NOUN
taxlaw-12712	406	55	.	.	PUNCT
taxlaw-12712	407	1	in	in	ADP
taxlaw-12712	407	2	1936	1936	NUM
taxlaw-12712	407	3	,	,	PUNCT
taxlaw-12712	407	4	congress	congress	PROPN
taxlaw-12712	407	5	enacted	enact	VERB
taxlaw-12712	407	6	an	an	DET
taxlaw-12712	407	7	additional	additional	ADJ
taxlaw-12712	407	8	tax	tax	NOUN
taxlaw-12712	407	9	on	on	ADP
taxlaw-12712	407	10	corporations	corporation	NOUN
taxlaw-12712	407	11	’	'	PUNCT
taxlaw-12712	407	12	retained	retain	VERB
taxlaw-12712	407	13	earnings	earning	NOUN
taxlaw-12712	407	14	as	as	ADP
taxlaw-12712	407	15	a	a	DET
taxlaw-12712	407	16	proxy	proxy	NOUN
taxlaw-12712	407	17	for	for	ADP
taxlaw-12712	407	18	the	the	DET
taxlaw-12712	407	19	taxes	taxis	NOUN
taxlaw-12712	407	20	those	those	DET
taxlaw-12712	407	21	corporations	corporation	NOUN
taxlaw-12712	407	22	’	'	PUNCT
taxlaw-12712	407	23	shareholders	shareholder	NOUN
taxlaw-12712	407	24	would	would	AUX
taxlaw-12712	407	25	owe	owe	VERB
taxlaw-12712	407	26	on	on	ADP
taxlaw-12712	407	27	those	those	DET
taxlaw-12712	407	28	undistributed	undistributed	ADJ
taxlaw-12712	407	29	profits	profit	NOUN
taxlaw-12712	407	30	,	,	PUNCT
taxlaw-12712	407	31	if	if	SCONJ
taxlaw-12712	407	32	paid	pay	VERB
taxlaw-12712	407	33	to	to	PART
taxlaw-12712	407	34	shareholders.87	shareholders.87	VERB
taxlaw-12712	407	35	treasury	treasury	PROPN
taxlaw-12712	407	36	estimated	estimate	VERB
taxlaw-12712	407	37	that	that	SCONJ
taxlaw-12712	407	38	these	these	DET
taxlaw-12712	407	39	retained	retain	VERB
taxlaw-12712	407	40	earnings	earning	NOUN
taxlaw-12712	407	41	totaled	total	VERB
taxlaw-12712	407	42	more	more	ADJ
taxlaw-12712	407	43	than	than	ADP
taxlaw-12712	407	44	$	$	SYM
taxlaw-12712	407	45	4.5	4.5	NUM
taxlaw-12712	407	46	billion	billion	NUM
taxlaw-12712	407	47	in	in	ADP
taxlaw-12712	407	48	1936	1936	NUM
taxlaw-12712	407	49	—	—	PUNCT
taxlaw-12712	407	50	an	an	DET
taxlaw-12712	407	51	implied	imply	VERB
taxlaw-12712	407	52	revenue	revenue	NOUN
taxlaw-12712	407	53	loss	loss	NOUN
taxlaw-12712	407	54	of	of	ADP
taxlaw-12712	407	55	more	more	ADJ
taxlaw-12712	407	56	than	than	ADP
taxlaw-12712	407	57	$	$	SYM
taxlaw-12712	407	58	1.3	1.3	NUM
taxlaw-12712	407	59	billion	billion	NUM
taxlaw-12712	407	60	in	in	ADP
taxlaw-12712	407	61	shareholder	shareholder	NOUN
taxlaw-12712	407	62	-	-	PUNCT
taxlaw-12712	407	63	level	level	NOUN
taxlaw-12712	407	64	taxes.88	taxes.88	NOUN
taxlaw-12712	407	65	under	under	ADP
taxlaw-12712	407	66	macomber	macomber	PROPN
taxlaw-12712	407	67	,	,	PUNCT
taxlaw-12712	407	68	corporations	corporation	NOUN
taxlaw-12712	407	69	could	could	AUX
taxlaw-12712	407	70	not	not	PART
taxlaw-12712	407	71	pay	pay	VERB
taxlaw-12712	407	72	stock	stock	NOUN
taxlaw-12712	407	73	dividends	dividend	NOUN
taxlaw-12712	407	74	to	to	PART
taxlaw-12712	407	75	eliminate	eliminate	VERB
taxlaw-12712	407	76	retained	retain	VERB
taxlaw-12712	407	77	earnings	earning	NOUN
taxlaw-12712	407	78	and	and	CCONJ
taxlaw-12712	407	79	avoid	avoid	VERB
taxlaw-12712	407	80	additional	additional	ADJ
taxlaw-12712	407	81	corporate	corporate	ADJ
taxlaw-12712	407	82	-	-	PUNCT
taxlaw-12712	407	83	level	level	NOUN
taxlaw-12712	407	84	tax,89	tax,89	NOUN
taxlaw-12712	407	85	and	and	CCONJ
taxlaw-12712	407	86	these	these	DET
taxlaw-12712	407	87	corporations	corporation	NOUN
taxlaw-12712	407	88	complained	complain	VERB
taxlaw-12712	407	89	that	that	SCONJ
taxlaw-12712	407	90	the	the	DET
taxlaw-12712	407	91	choice	choice	NOUN
taxlaw-12712	407	92	between	between	ADP
taxlaw-12712	407	93	shouldering	shoulder	VERB
taxlaw-12712	407	94	an	an	DET
taxlaw-12712	407	95	additional	additional	ADJ
taxlaw-12712	407	96	tax	tax	NOUN
taxlaw-12712	407	97	burden	burden	NOUN
taxlaw-12712	407	98	or	or	CCONJ
taxlaw-12712	407	99	foregoing	forego	VERB
taxlaw-12712	407	100	the	the	DET
taxlaw-12712	407	101	reinvestment	reinvestment	NOUN
taxlaw-12712	407	102	of	of	ADP
taxlaw-12712	407	103	retained	retain	VERB
taxlaw-12712	407	104	earnings	earning	NOUN
taxlaw-12712	407	105	was	be	AUX
taxlaw-12712	407	106	“	"	PUNCT
taxlaw-12712	407	107	unsound	unsound	ADJ
taxlaw-12712	407	108	from	from	ADP
taxlaw-12712	407	109	a	a	DET
taxlaw-12712	407	110	business	business	NOUN
taxlaw-12712	407	111	point	point	NOUN
taxlaw-12712	407	112	of	of	ADP
taxlaw-12712	407	113	view	view	NOUN
taxlaw-12712	407	114	.	.	PUNCT
taxlaw-12712	408	1	”90	”90	PUNCT
taxlaw-12712	409	1	the	the	DET
taxlaw-12712	409	2	government	government	NOUN
taxlaw-12712	409	3	contended	contend	VERB
taxlaw-12712	409	4	that	that	SCONJ
taxlaw-12712	409	5	macomber	macomber	PROPN
taxlaw-12712	409	6	precluded	preclude	VERB
taxlaw-12712	409	7	“	"	PUNCT
taxlaw-12712	409	8	a	a	DET
taxlaw-12712	409	9	much	much	ADV
taxlaw-12712	409	10	more	more	ADV
taxlaw-12712	409	11	complete	complete	ADJ
taxlaw-12712	409	12	and	and	CCONJ
taxlaw-12712	409	13	less	less	ADV
taxlaw-12712	409	14	circuitous	circuitous	ADJ
taxlaw-12712	409	15	solution	solution	NOUN
taxlaw-12712	409	16	”	"	PUNCT
taxlaw-12712	409	17	of	of	ADP
taxlaw-12712	409	18	taxing	tax	VERB
taxlaw-12712	409	19	shareholders	shareholder	NOUN
taxlaw-12712	409	20	directly	directly	ADV
taxlaw-12712	409	21	on	on	ADP
taxlaw-12712	409	22	retained	retain	VERB
taxlaw-12712	409	23	corporate	corporate	ADJ
taxlaw-12712	409	24	earnings	earning	NOUN
taxlaw-12712	409	25	.	.	PUNCT
taxlaw-12712	410	1	to	to	PART
taxlaw-12712	410	2	placate	placate	VERB
taxlaw-12712	410	3	corporate	corporate	ADJ
taxlaw-12712	410	4	interests	interest	NOUN
taxlaw-12712	410	5	and	and	CCONJ
taxlaw-12712	410	6	advance	advance	VERB
taxlaw-12712	410	7	“	"	PUNCT
taxlaw-12712	410	8	fundamental	fundamental	ADJ
taxlaw-12712	410	9	equity	equity	NOUN
taxlaw-12712	410	10	,	,	PUNCT
taxlaw-12712	410	11	”	"	PUNCT
taxlaw-12712	410	12	the	the	DET
taxlaw-12712	410	13	government	government	NOUN
taxlaw-12712	410	14	asked	ask	VERB
taxlaw-12712	410	15	the	the	DET
taxlaw-12712	410	16	court	court	NOUN
taxlaw-12712	410	17	to	to	PART
taxlaw-12712	410	18	abrogate	abrogate	VERB
taxlaw-12712	410	19	macomber	macomber	PROPN
taxlaw-12712	410	20	and	and	CCONJ
taxlaw-12712	410	21	permit	permit	NOUN
taxlaw-12712	410	22	,	,	PUNCT
taxlaw-12712	410	23	essentially	essentially	ADV
taxlaw-12712	410	24	,	,	PUNCT
taxlaw-12712	410	25	mark	mark	NOUN
taxlaw-12712	410	26	-	-	PUNCT
taxlaw-12712	410	27	to	to	ADP
taxlaw-12712	410	28	-	-	PUNCT
taxlaw-12712	410	29	market	market	NOUN
taxlaw-12712	410	30	taxation	taxation	NOUN
taxlaw-12712	410	31	for	for	ADP
taxlaw-12712	410	32	corporate	corporate	ADJ
taxlaw-12712	410	33	stock.91	stock.91	NOUN
taxlaw-12712	410	34	the	the	DET
taxlaw-12712	410	35	court	court	NOUN
taxlaw-12712	410	36	refused,92	refused,92	NOUN
taxlaw-12712	410	37	leaving	leave	VERB
taxlaw-12712	410	38	the	the	DET
taxlaw-12712	410	39	wartime	wartime	ADJ
taxlaw-12712	410	40	fiscal	fiscal	ADJ
taxlaw-12712	410	41	system	system	NOUN
taxlaw-12712	410	42	to	to	PART
taxlaw-12712	410	43	rely	rely	VERB
taxlaw-12712	410	44	on	on	ADP
taxlaw-12712	410	45	corporate	corporate	ADJ
taxlaw-12712	410	46	excess	excess	ADJ
taxlaw-12712	410	47	profits	profit	NOUN
taxlaw-12712	410	48	taxes	taxis	NOUN
taxlaw-12712	410	49	,	,	PUNCT
taxlaw-12712	410	50	wage	wage	NOUN
taxlaw-12712	410	51	withholding	withholding	NOUN
taxlaw-12712	410	52	,	,	PUNCT
taxlaw-12712	410	53	and	and	CCONJ
taxlaw-12712	410	54	individual	individual	ADJ
taxlaw-12712	410	55	surtaxes	surtax	NOUN
taxlaw-12712	410	56	to	to	PART
taxlaw-12712	410	57	fill	fill	VERB
taxlaw-12712	410	58	revenue	revenue	NOUN
taxlaw-12712	410	59	gaps.93	gaps.93	PROPN
taxlaw-12712	410	60	macomber	macomber	PROPN
taxlaw-12712	410	61	’s	’s	X
taxlaw-12712	410	62	in	in	ADP
taxlaw-12712	410	63	terrorem	terrorem	ADJ
taxlaw-12712	410	64	presence	presence	NOUN
taxlaw-12712	410	65	deterred	deter	VERB
taxlaw-12712	410	66	direct	direct	ADJ
taxlaw-12712	410	67	congressional	congressional	ADJ
taxlaw-12712	410	68	84	84	NUM
taxlaw-12712	410	69	revenue	revenue	NOUN
taxlaw-12712	410	70	act	act	NOUN
taxlaw-12712	410	71	of	of	ADP
taxlaw-12712	410	72	1936	1936	NUM
taxlaw-12712	410	73	,	,	PUNCT
taxlaw-12712	410	74	i.r.c	i.r.c	NOUN
taxlaw-12712	410	75	.	.	PUNCT
taxlaw-12712	411	1	§	§	PROPN
taxlaw-12712	411	2	115(f)(1	115(f)(1	NUM
taxlaw-12712	411	3	)	)	PUNCT
taxlaw-12712	411	4	.	.	PUNCT
taxlaw-12712	412	1	85	85	NUM
taxlaw-12712	412	2	griffiths	griffith	NOUN
taxlaw-12712	412	3	,	,	PUNCT
taxlaw-12712	412	4	318	318	NUM
taxlaw-12712	412	5	u.s	u.s	PROPN
taxlaw-12712	412	6	.	.	PROPN
taxlaw-12712	412	7	at	at	ADP
taxlaw-12712	412	8	394	394	NUM
taxlaw-12712	412	9	-	-	SYM
taxlaw-12712	412	10	95	95	NUM
taxlaw-12712	412	11	(	(	PUNCT
taxlaw-12712	412	12	“	"	PUNCT
taxlaw-12712	412	13	[	[	X
taxlaw-12712	412	14	w]hen	w]hen	ADV
taxlaw-12712	412	15	these	these	DET
taxlaw-12712	412	16	dividends	dividend	NOUN
taxlaw-12712	412	17	were	be	AUX
taxlaw-12712	412	18	received	receive	VERB
taxlaw-12712	412	19	eisner	eisner	PROPN
taxlaw-12712	412	20	v.	v.	PROPN
taxlaw-12712	412	21	macomber	macomber	PROPN
taxlaw-12712	412	22	fixed	fix	VERB
taxlaw-12712	412	23	the	the	DET
taxlaw-12712	412	24	meaning	meaning	NOUN
taxlaw-12712	412	25	contrary	contrary	ADJ
taxlaw-12712	412	26	to	to	ADP
taxlaw-12712	412	27	the	the	DET
taxlaw-12712	412	28	government	government	NOUN
taxlaw-12712	412	29	’s	’s	PART
taxlaw-12712	412	30	position	position	NOUN
taxlaw-12712	412	31	.	.	PUNCT
taxlaw-12712	412	32	”	"	PUNCT
taxlaw-12712	412	33	)	)	PUNCT
taxlaw-12712	412	34	.	.	PUNCT
taxlaw-12712	413	1	86	86	NUM
taxlaw-12712	413	2	brief	brief	NOUN
taxlaw-12712	413	3	for	for	ADP
taxlaw-12712	413	4	petitioner	petitioner	NOUN
taxlaw-12712	413	5	at	at	ADP
taxlaw-12712	413	6	27	27	NUM
taxlaw-12712	413	7	,	,	PUNCT
taxlaw-12712	413	8	helvering	helvere	VERB
taxlaw-12712	413	9	v.	v.	ADP
taxlaw-12712	413	10	griffiths	griffiths	PROPN
taxlaw-12712	413	11	,	,	PUNCT
taxlaw-12712	413	12	318	318	NUM
taxlaw-12712	413	13	u.s	u.s	PROPN
taxlaw-12712	413	14	.	.	PROPN
taxlaw-12712	413	15	371	371	NUM
taxlaw-12712	413	16	(	(	PUNCT
taxlaw-12712	413	17	1943	1943	NUM
taxlaw-12712	413	18	)	)	PUNCT
taxlaw-12712	413	19	(	(	PUNCT
taxlaw-12712	413	20	no	no	INTJ
taxlaw-12712	413	21	.	.	NOUN
taxlaw-12712	413	22	467	467	NUM
taxlaw-12712	413	23	)	)	PUNCT
taxlaw-12712	413	24	.	.	PUNCT
taxlaw-12712	414	1	87	87	NUM
taxlaw-12712	414	2	revenue	revenue	NOUN
taxlaw-12712	414	3	act	act	NOUN
taxlaw-12712	414	4	of	of	ADP
taxlaw-12712	414	5	1936	1936	NUM
taxlaw-12712	414	6	,	,	PUNCT
taxlaw-12712	414	7	i.r.c	i.r.c	NOUN
taxlaw-12712	414	8	.	.	PUNCT
taxlaw-12712	415	1	§	§	PROPN
taxlaw-12712	415	2	14	14	NUM
taxlaw-12712	415	3	.	.	PUNCT
taxlaw-12712	415	4	88	88	NUM
taxlaw-12712	415	5	brief	brief	NOUN
taxlaw-12712	415	6	for	for	ADP
taxlaw-12712	415	7	petitioner	petitioner	NOUN
taxlaw-12712	415	8	,	,	PUNCT
taxlaw-12712	415	9	supra	supra	PROPN
taxlaw-12712	415	10	note	note	PROPN
taxlaw-12712	415	11	86	86	NUM
taxlaw-12712	415	12	,	,	PUNCT
taxlaw-12712	415	13	at	at	ADP
taxlaw-12712	415	14	31	31	NUM
taxlaw-12712	415	15	.	.	PUNCT
taxlaw-12712	416	1	see	see	VERB
taxlaw-12712	416	2	also	also	ADV
taxlaw-12712	416	3	gary	gary	PROPN
taxlaw-12712	416	4	e.	e.	PROPN
taxlaw-12712	416	5	bashian	bashian	PROPN
taxlaw-12712	416	6	,	,	PUNCT
taxlaw-12712	416	7	stock	stock	NOUN
taxlaw-12712	416	8	dividends	dividend	NOUN
taxlaw-12712	416	9	and	and	CCONJ
taxlaw-12712	416	10	section	section	NOUN
taxlaw-12712	416	11	305	305	NUM
taxlaw-12712	416	12	:	:	PUNCT
taxlaw-12712	416	13	realization	realization	NOUN
taxlaw-12712	416	14	and	and	CCONJ
taxlaw-12712	416	15	the	the	DET
taxlaw-12712	416	16	constitution	constitution	NOUN
taxlaw-12712	416	17	,	,	PUNCT
taxlaw-12712	416	18	1971	1971	NUM
taxlaw-12712	416	19	duke	duke	PROPN
taxlaw-12712	416	20	l.j	l.j	PROPN
taxlaw-12712	416	21	.	.	PROPN
taxlaw-12712	416	22	1105	1105	NUM
taxlaw-12712	416	23	,	,	PUNCT
taxlaw-12712	416	24	1148	1148	NUM
taxlaw-12712	416	25	(	(	PUNCT
taxlaw-12712	416	26	1972	1972	NUM
taxlaw-12712	416	27	)	)	PUNCT
taxlaw-12712	416	28	(	(	PUNCT
taxlaw-12712	416	29	“	"	PUNCT
taxlaw-12712	416	30	the	the	DET
taxlaw-12712	416	31	statute	statute	NOUN
taxlaw-12712	416	32	and	and	CCONJ
taxlaw-12712	416	33	budgetary	budgetary	ADJ
taxlaw-12712	416	34	need	need	NOUN
taxlaw-12712	416	35	of	of	ADP
taxlaw-12712	416	36	1936	1936	NUM
taxlaw-12712	416	37	were	be	AUX
taxlaw-12712	416	38	[	[	PUNCT
taxlaw-12712	416	39	]	]	X
taxlaw-12712	416	40	conducive	conducive	ADJ
taxlaw-12712	416	41	to	to	ADP
taxlaw-12712	416	42	rejection	rejection	NOUN
taxlaw-12712	416	43	of	of	ADP
taxlaw-12712	416	44	the	the	DET
taxlaw-12712	416	45	eisner	eisner	NOUN
taxlaw-12712	416	46	v.	v.	PROPN
taxlaw-12712	416	47	macomber	macomber	PROPN
taxlaw-12712	416	48	doctrine	doctrine	PROPN
taxlaw-12712	416	49	.	.	PUNCT
taxlaw-12712	416	50	”	"	PUNCT
taxlaw-12712	417	1	)	)	PUNCT
taxlaw-12712	417	2	89	89	NUM
taxlaw-12712	417	3	see	see	VERB
taxlaw-12712	417	4	brief	brief	NOUN
taxlaw-12712	417	5	for	for	ADP
taxlaw-12712	417	6	petitioner	petitioner	NOUN
taxlaw-12712	417	7	,	,	PUNCT
taxlaw-12712	417	8	supra	supra	PROPN
taxlaw-12712	417	9	note	note	PROPN
taxlaw-12712	417	10	86	86	NUM
taxlaw-12712	417	11	,	,	PUNCT
taxlaw-12712	417	12	at	at	ADP
taxlaw-12712	417	13	31	31	NUM
taxlaw-12712	417	14	.	.	PUNCT
taxlaw-12712	418	1	under	under	ADP
taxlaw-12712	418	2	the	the	DET
taxlaw-12712	418	3	code	code	NOUN
taxlaw-12712	418	4	,	,	PUNCT
taxlaw-12712	418	5	such	such	ADJ
taxlaw-12712	418	6	distributions	distribution	NOUN
taxlaw-12712	418	7	were	be	AUX
taxlaw-12712	418	8	tax	tax	NOUN
taxlaw-12712	418	9	-	-	PUNCT
taxlaw-12712	418	10	free	free	ADJ
taxlaw-12712	418	11	,	,	PUNCT
taxlaw-12712	418	12	consistent	consistent	ADJ
taxlaw-12712	418	13	with	with	ADP
taxlaw-12712	418	14	macomber	macomber	PROPN
taxlaw-12712	418	15	.	.	PUNCT
taxlaw-12712	419	1	90	90	NUM
taxlaw-12712	419	2	brief	brief	NOUN
taxlaw-12712	419	3	for	for	ADP
taxlaw-12712	419	4	petitioner	petitioner	NOUN
taxlaw-12712	419	5	,	,	PUNCT
taxlaw-12712	419	6	supra	supra	PROPN
taxlaw-12712	419	7	note	note	PROPN
taxlaw-12712	419	8	86	86	NUM
taxlaw-12712	419	9	,	,	PUNCT
taxlaw-12712	419	10	at	at	ADP
taxlaw-12712	419	11	35	35	NUM
taxlaw-12712	419	12	.	.	PUNCT
taxlaw-12712	420	1	91	91	NUM
taxlaw-12712	420	2	brief	brief	NOUN
taxlaw-12712	420	3	for	for	ADP
taxlaw-12712	420	4	petitioner	petitioner	NOUN
taxlaw-12712	420	5	,	,	PUNCT
taxlaw-12712	420	6	supra	supra	PROPN
taxlaw-12712	420	7	note	note	PROPN
taxlaw-12712	420	8	86	86	NUM
taxlaw-12712	420	9	,	,	PUNCT
taxlaw-12712	420	10	at	at	ADP
taxlaw-12712	420	11	30	30	NUM
taxlaw-12712	420	12	-	-	SYM
taxlaw-12712	420	13	32	32	NUM
taxlaw-12712	420	14	.	.	PUNCT
taxlaw-12712	421	1	92	92	NUM
taxlaw-12712	421	2	louis	louis	PROPN
taxlaw-12712	421	3	eisenstein	eisenstein	PROPN
taxlaw-12712	421	4	,	,	PUNCT
taxlaw-12712	421	5	some	some	DET
taxlaw-12712	421	6	iconoclastic	iconoclastic	ADJ
taxlaw-12712	421	7	reflections	reflection	NOUN
taxlaw-12712	421	8	on	on	ADP
taxlaw-12712	421	9	tax	tax	NOUN
taxlaw-12712	421	10	administration	administration	NOUN
taxlaw-12712	421	11	,	,	PUNCT
taxlaw-12712	421	12	58	58	NUM
taxlaw-12712	421	13	harv	harv	NOUN
taxlaw-12712	421	14	.	.	PUNCT
taxlaw-12712	422	1	l.	l.	PROPN
taxlaw-12712	422	2	rev	rev	PROPN
taxlaw-12712	422	3	.	.	PROPN
taxlaw-12712	422	4	477	477	NUM
taxlaw-12712	422	5	,	,	PUNCT
taxlaw-12712	422	6	516	516	NUM
taxlaw-12712	422	7	(	(	PUNCT
taxlaw-12712	422	8	1945	1945	NUM
taxlaw-12712	422	9	)	)	PUNCT
taxlaw-12712	422	10	(	(	PUNCT
taxlaw-12712	422	11	noting	note	VERB
taxlaw-12712	422	12	that	that	SCONJ
taxlaw-12712	422	13	the	the	DET
taxlaw-12712	422	14	court	court	NOUN
taxlaw-12712	422	15	“	"	PUNCT
taxlaw-12712	422	16	refused	refuse	VERB
taxlaw-12712	422	17	to	to	PART
taxlaw-12712	422	18	inter	inter	PROPN
taxlaw-12712	422	19	eisner	eisner	PROPN
taxlaw-12712	422	20	v.	v.	PROPN
taxlaw-12712	422	21	macomber	macomber	PROPN
taxlaw-12712	422	22	”	"	PUNCT
taxlaw-12712	422	23	)	)	PUNCT
taxlaw-12712	422	24	.	.	PUNCT
taxlaw-12712	423	1	93	93	NUM
taxlaw-12712	423	2	taxation	taxation	NOUN
taxlaw-12712	423	3	of	of	ADP
taxlaw-12712	423	4	shareholders	shareholder	NOUN
taxlaw-12712	423	5	on	on	ADP
taxlaw-12712	423	6	retained	retain	VERB
taxlaw-12712	423	7	earnings	earning	NOUN
taxlaw-12712	423	8	would	would	AUX
taxlaw-12712	423	9	have	have	VERB
taxlaw-12712	423	10	advanced	advanced	ADJ
taxlaw-12712	423	11	roosevelt	roosevelt	NOUN
taxlaw-12712	423	12	’s	’s	PART
taxlaw-12712	423	13	goals	goal	NOUN
taxlaw-12712	423	14	of	of	ADP
taxlaw-12712	423	15	progressive	progressive	ADJ
taxlaw-12712	423	16	taxation	taxation	NOUN
taxlaw-12712	423	17	and	and	CCONJ
taxlaw-12712	423	18	loophole	loophole	NOUN
taxlaw-12712	423	19	-	-	PUNCT
taxlaw-12712	423	20	closing	closing	NOUN
taxlaw-12712	423	21	.	.	PUNCT
taxlaw-12712	424	1	see	see	VERB
taxlaw-12712	424	2	joseph	joseph	PROPN
taxlaw-12712	424	3	j.	j.	PROPN
taxlaw-12712	424	4	thorndike	thorndike	PROPN
taxlaw-12712	424	5	,	,	PUNCT
taxlaw-12712	424	6	timelines	timeline	NOUN
taxlaw-12712	424	7	in	in	ADP
taxlaw-12712	424	8	tax	tax	NOUN
taxlaw-12712	424	9	history	history	NOUN
taxlaw-12712	424	10	:	:	PUNCT
taxlaw-12712	424	11	from	from	ADP
taxlaw-12712	424	12	“	"	PUNCT
taxlaw-12712	424	13	class	class	NOUN
taxlaw-12712	424	14	tax	tax	NOUN
taxlaw-12712	424	15	”	"	PUNCT
taxlaw-12712	424	16	to	to	ADP
taxlaw-12712	424	17	“	"	PUNCT
taxlaw-12712	424	18	mass	mass	ADJ
taxlaw-12712	424	19	tax	tax	NOUN
taxlaw-12712	424	20	”	"	PUNCT
taxlaw-12712	424	21	during	during	ADP
taxlaw-12712	424	22	world	world	PROPN
taxlaw-12712	424	23	war	war	PROPN
taxlaw-12712	424	24	ii	ii	PROPN
taxlaw-12712	424	25	,	,	PUNCT
taxlaw-12712	424	26	tax	tax	NOUN
taxlaw-12712	424	27	notes	note	NOUN
taxlaw-12712	424	28	:	:	PUNCT
taxlaw-12712	424	29	tax	tax	NOUN
taxlaw-12712	424	30	history	history	NOUN
taxlaw-12712	424	31	project	project	NOUN
taxlaw-12712	424	32	(	(	PUNCT
taxlaw-12712	424	33	sept	sept	PROPN
taxlaw-12712	424	34	.	.	PROPN
taxlaw-12712	424	35	19	19	NUM
taxlaw-12712	424	36	,	,	PUNCT
taxlaw-12712	424	37	2022	2022	NUM
taxlaw-12712	424	38	)	)	PUNCT
taxlaw-12712	424	39	,	,	PUNCT
taxlaw-12712	424	40	https://www.taxnotes.com/tax-history-project/timelines-tax-history-class-tax-mass-taxduring-world-war-ii/2022/09/16/7f3s2	https://www.taxnotes.com/tax-history-project/timelines-tax-history-class-tax-mass-taxduring-world-war-ii/2022/09/16/7f3s2	ADJ
taxlaw-12712	425	1	[	[	X
taxlaw-12712	425	2	https://perma.cc/3f55-j8cx	https://perma.cc/3f55-j8cx	X
taxlaw-12712	425	3	]	]	PUNCT
taxlaw-12712	425	4	.	.	PUNCT
taxlaw-12712	426	1	2024	2024	NUM
taxlaw-12712	426	2	]	]	PUNCT
taxlaw-12712	426	3	realization	realization	NOUN
taxlaw-12712	426	4	rule	rule	NOUN
taxlaw-12712	426	5	as	as	ADP
taxlaw-12712	426	6	a	a	DET
taxlaw-12712	426	7	legal	legal	ADJ
taxlaw-12712	426	8	standard	standard	ADJ
taxlaw-12712	426	9	15	15	NUM
taxlaw-12712	426	10	action	action	NOUN
taxlaw-12712	426	11	to	to	PART
taxlaw-12712	426	12	tax	tax	VERB
taxlaw-12712	426	13	returns	return	NOUN
taxlaw-12712	426	14	to	to	ADP
taxlaw-12712	426	15	capital	capital	NOUN
taxlaw-12712	426	16	investments.94	investments.94	NOUN
taxlaw-12712	426	17	despite	despite	SCONJ
taxlaw-12712	426	18	the	the	DET
taxlaw-12712	426	19	government	government	NOUN
taxlaw-12712	426	20	’s	’s	PART
taxlaw-12712	426	21	failed	fail	VERB
taxlaw-12712	426	22	“	"	PUNCT
taxlaw-12712	426	23	frontal	frontal	ADJ
taxlaw-12712	426	24	assault	assault	NOUN
taxlaw-12712	426	25	”	"	PUNCT
taxlaw-12712	426	26	on	on	ADP
taxlaw-12712	426	27	macomber	macomber	PROPN
taxlaw-12712	426	28	in	in	ADP
taxlaw-12712	426	29	the	the	DET
taxlaw-12712	426	30	early	early	ADJ
taxlaw-12712	426	31	1940s,95	1940s,95	NUM
taxlaw-12712	426	32	commentators	commentator	NOUN
taxlaw-12712	426	33	coalesced	coalesce	VERB
taxlaw-12712	426	34	around	around	ADP
taxlaw-12712	426	35	the	the	DET
taxlaw-12712	426	36	views	view	NOUN
taxlaw-12712	426	37	of	of	ADP
taxlaw-12712	426	38	surrey	surrey	NOUN
taxlaw-12712	426	39	,	,	PUNCT
taxlaw-12712	426	40	griswold	griswold	PROPN
taxlaw-12712	426	41	,	,	PUNCT
taxlaw-12712	426	42	and	and	CCONJ
taxlaw-12712	426	43	bittker	bittker	NOUN
taxlaw-12712	426	44	that	that	PRON
taxlaw-12712	426	45	denigrated	denigrate	VERB
taxlaw-12712	426	46	macomber	macomber	PROPN
taxlaw-12712	426	47	’s	’s	PART
taxlaw-12712	426	48	prominence	prominence	NOUN
taxlaw-12712	426	49	in	in	ADP
taxlaw-12712	426	50	the	the	DET
taxlaw-12712	426	51	realization	realization	NOUN
taxlaw-12712	426	52	canon.96	canon.96	NOUN
taxlaw-12712	426	53	this	this	DET
taxlaw-12712	426	54	literature	literature	NOUN
taxlaw-12712	426	55	openly	openly	ADV
taxlaw-12712	426	56	touted	tout	VERB
taxlaw-12712	426	57	macomber	macomber	PROPN
taxlaw-12712	426	58	’s	’s	PART
taxlaw-12712	426	59	“	"	PUNCT
taxlaw-12712	426	60	downfall	downfall	NOUN
taxlaw-12712	426	61	.	.	PUNCT
taxlaw-12712	427	1	”97	”97	NOUN
taxlaw-12712	427	2	indeed	indeed	ADV
taxlaw-12712	427	3	,	,	PUNCT
taxlaw-12712	427	4	some	some	DET
taxlaw-12712	427	5	read	read	PROPN
taxlaw-12712	427	6	griffiths	griffiths	PROPN
taxlaw-12712	427	7	’s	’s	PART
taxlaw-12712	427	8	refusal	refusal	NOUN
taxlaw-12712	427	9	to	to	PART
taxlaw-12712	427	10	repudiate	repudiate	VERB
taxlaw-12712	427	11	macomber	macomber	PROPN
taxlaw-12712	427	12	as	as	ADP
taxlaw-12712	427	13	clear	clear	ADJ
taxlaw-12712	427	14	evidence	evidence	NOUN
taxlaw-12712	427	15	that	that	SCONJ
taxlaw-12712	427	16	macomber	macomber	PROPN
taxlaw-12712	427	17	was	be	AUX
taxlaw-12712	427	18	,	,	PUNCT
taxlaw-12712	427	19	in	in	ADP
taxlaw-12712	427	20	fact	fact	NOUN
taxlaw-12712	427	21	,	,	PUNCT
taxlaw-12712	427	22	a	a	DET
taxlaw-12712	427	23	dead	dead	ADJ
taxlaw-12712	427	24	letter	letter	NOUN
taxlaw-12712	427	25	:	:	PUNCT
taxlaw-12712	427	26	“	"	PUNCT
taxlaw-12712	427	27	[	[	X
taxlaw-12712	427	28	t]he	t]he	X
taxlaw-12712	427	29	[	[	X
taxlaw-12712	427	30	griffiths	griffiths	X
taxlaw-12712	427	31	]	]	X
taxlaw-12712	427	32	opinion	opinion	NOUN
taxlaw-12712	427	33	leaves	leave	VERB
taxlaw-12712	427	34	small	small	ADJ
taxlaw-12712	427	35	room	room	NOUN
taxlaw-12712	427	36	for	for	ADP
taxlaw-12712	427	37	doubt	doubt	NOUN
taxlaw-12712	427	38	that	that	SCONJ
taxlaw-12712	427	39	the	the	DET
taxlaw-12712	427	40	entire	entire	ADJ
taxlaw-12712	427	41	court	court	NOUN
taxlaw-12712	427	42	agreed	agree	VERB
taxlaw-12712	427	43	that	that	PRON
taxlaw-12712	427	44	eisner	eisner	PROPN
taxlaw-12712	427	45	v.	v.	PROPN
taxlaw-12712	427	46	macomber	macomber	PROPN
taxlaw-12712	427	47	is	be	AUX
taxlaw-12712	427	48	wrong	wrong	ADJ
taxlaw-12712	427	49	and	and	CCONJ
taxlaw-12712	427	50	that	that	SCONJ
taxlaw-12712	427	51	there	there	PRON
taxlaw-12712	427	52	is	be	VERB
taxlaw-12712	427	53	no	no	DET
taxlaw-12712	427	54	constitutional	constitutional	ADJ
taxlaw-12712	427	55	prohibition	prohibition	NOUN
taxlaw-12712	427	56	against	against	ADP
taxlaw-12712	427	57	taxing	tax	VERB
taxlaw-12712	427	58	any	any	DET
taxlaw-12712	427	59	stock	stock	NOUN
taxlaw-12712	427	60	dividend	dividend	NOUN
taxlaw-12712	427	61	as	as	ADP
taxlaw-12712	427	62	income	income	NOUN
taxlaw-12712	427	63	.	.	PUNCT
taxlaw-12712	428	1	”98	”98	PUNCT
taxlaw-12712	429	1	the	the	DET
taxlaw-12712	429	2	macomber	macomber	PROPN
taxlaw-12712	429	3	decision	decision	NOUN
taxlaw-12712	429	4	was	be	AUX
taxlaw-12712	429	5	rendered	render	VERB
taxlaw-12712	429	6	“	"	PUNCT
taxlaw-12712	429	7	a	a	DET
taxlaw-12712	429	8	somewhat	somewhat	ADV
taxlaw-12712	429	9	lonely	lonely	ADJ
taxlaw-12712	429	10	,	,	PUNCT
taxlaw-12712	429	11	but	but	CCONJ
taxlaw-12712	429	12	somehow	somehow	ADV
taxlaw-12712	429	13	wonderfully	wonderfully	ADV
taxlaw-12712	429	14	defiant	defiant	ADJ
taxlaw-12712	429	15	figure	figure	NOUN
taxlaw-12712	429	16	”	"	PUNCT
taxlaw-12712	429	17	in	in	ADP
taxlaw-12712	429	18	the	the	DET
taxlaw-12712	429	19	canon	canon	NOUN
taxlaw-12712	429	20	of	of	ADP
taxlaw-12712	429	21	academic	academic	ADJ
taxlaw-12712	429	22	commentary.99	commentary.99	NOUN
taxlaw-12712	429	23	all	all	PRON
taxlaw-12712	429	24	of	of	ADP
taxlaw-12712	429	25	this	this	DET
taxlaw-12712	429	26	movement	movement	NOUN
taxlaw-12712	429	27	occurred	occur	VERB
taxlaw-12712	429	28	before	before	ADP
taxlaw-12712	429	29	glenshaw	glenshaw	PROPN
taxlaw-12712	429	30	glass,100	glass,100	PROPN
taxlaw-12712	429	31	which	which	PRON
taxlaw-12712	429	32	commentators	commentator	NOUN
taxlaw-12712	429	33	read	read	VERB
taxlaw-12712	429	34	(	(	PUNCT
taxlaw-12712	429	35	again	again	ADV
taxlaw-12712	429	36	,	,	PUNCT
taxlaw-12712	429	37	despite	despite	SCONJ
taxlaw-12712	429	38	language	language	NOUN
taxlaw-12712	429	39	that	that	PRON
taxlaw-12712	429	40	income	income	NOUN
taxlaw-12712	429	41	had	have	VERB
taxlaw-12712	429	42	to	to	PART
taxlaw-12712	429	43	be	be	AUX
taxlaw-12712	429	44	“	"	PUNCT
taxlaw-12712	429	45	clearly	clearly	ADV
taxlaw-12712	429	46	realized”101	realized”101	ADJ
taxlaw-12712	429	47	)	)	PUNCT
taxlaw-12712	429	48	as	as	ADP
taxlaw-12712	429	49	standing	stand	VERB
taxlaw-12712	429	50	for	for	ADP
taxlaw-12712	429	51	the	the	DET
taxlaw-12712	429	52	end	end	NOUN
taxlaw-12712	429	53	of	of	ADP
taxlaw-12712	429	54	macomber	macomber	PROPN
taxlaw-12712	429	55	’s	’s	PART
taxlaw-12712	429	56	constitutional	constitutional	ADJ
taxlaw-12712	429	57	restrictions	restriction	NOUN
taxlaw-12712	429	58	on	on	ADP
taxlaw-12712	429	59	the	the	DET
taxlaw-12712	429	60	definition	definition	NOUN
taxlaw-12712	429	61	of	of	ADP
taxlaw-12712	429	62	income.102	income.102	NOUN
taxlaw-12712	429	63	notwithstanding	notwithstanding	ADP
taxlaw-12712	429	64	an	an	DET
taxlaw-12712	429	65	emerging	emerge	VERB
taxlaw-12712	429	66	academic	academic	ADJ
taxlaw-12712	429	67	consensus	consensus	NOUN
taxlaw-12712	429	68	against	against	ADP
taxlaw-12712	429	69	macomber	macomber	PROPN
taxlaw-12712	429	70	’s	’s	PART
taxlaw-12712	429	71	constitutional	constitutional	ADJ
taxlaw-12712	429	72	realization	realization	NOUN
taxlaw-12712	429	73	requirement	requirement	NOUN
taxlaw-12712	429	74	,	,	PUNCT
taxlaw-12712	429	75	tax	tax	NOUN
taxlaw-12712	429	76	practitioners	practitioner	NOUN
taxlaw-12712	429	77	generally	generally	ADV
taxlaw-12712	429	78	(	(	PUNCT
taxlaw-12712	429	79	and	and	CCONJ
taxlaw-12712	429	80	unsurprisingly	unsurprisingly	ADV
taxlaw-12712	429	81	)	)	PUNCT
taxlaw-12712	429	82	viewed	view	VERB
taxlaw-12712	429	83	macomber	macomber	PROPN
taxlaw-12712	429	84	as	as	ADP
taxlaw-12712	429	85	an	an	DET
taxlaw-12712	429	86	ongoing	ongoing	ADJ
taxlaw-12712	429	87	constraint	constraint	NOUN
taxlaw-12712	429	88	on	on	ADP
taxlaw-12712	429	89	congress	congress	PROPN
taxlaw-12712	429	90	’s	’s	PART
taxlaw-12712	429	91	power	power	NOUN
taxlaw-12712	429	92	.	.	PUNCT
taxlaw-12712	430	1	robert	robert	PROPN
taxlaw-12712	430	2	miller	miller	PROPN
taxlaw-12712	430	3	,	,	PUNCT
taxlaw-12712	430	4	“	"	PUNCT
taxlaw-12712	430	5	the	the	DET
taxlaw-12712	430	6	dean	dean	NOUN
taxlaw-12712	430	7	of	of	ADP
taxlaw-12712	430	8	the	the	DET
taxlaw-12712	430	9	tax	tax	NOUN
taxlaw-12712	430	10	bar	bar	NOUN
taxlaw-12712	430	11	,	,	PUNCT
taxlaw-12712	430	12	”	"	PUNCT
taxlaw-12712	430	13	took	take	VERB
taxlaw-12712	430	14	realization	realization	NOUN
taxlaw-12712	430	15	as	as	ADP
taxlaw-12712	430	16	a	a	DET
taxlaw-12712	430	17	background	background	NOUN
taxlaw-12712	430	18	requirement	requirement	NOUN
taxlaw-12712	430	19	in	in	ADP
taxlaw-12712	430	20	his	his	PRON
taxlaw-12712	430	21	1951	1951	NUM
taxlaw-12712	430	22	exchange	exchange	NOUN
taxlaw-12712	430	23	with	with	ADP
taxlaw-12712	430	24	griswold	griswold	PROPN
taxlaw-12712	430	25	in	in	ADP
taxlaw-12712	430	26	the	the	DET
taxlaw-12712	430	27	harvard	harvard	PROPN
taxlaw-12712	430	28	law	law	PROPN
taxlaw-12712	430	29	review.103	review.103	PROPN
taxlaw-12712	430	30	lawyers	lawyer	NOUN
taxlaw-12712	430	31	edward	edward	PROPN
taxlaw-12712	430	32	and	and	CCONJ
taxlaw-12712	430	33	sheila	sheila	PROPN
taxlaw-12712	430	34	roehner	roehner	PROPN
taxlaw-12712	430	35	also	also	ADV
taxlaw-12712	430	36	argued	argue	VERB
taxlaw-12712	430	37	in	in	ADP
taxlaw-12712	430	38	favor	favor	NOUN
taxlaw-12712	430	39	of	of	ADP
taxlaw-12712	430	40	a	a	DET
taxlaw-12712	430	41	constitutional	constitutional	ADJ
taxlaw-12712	430	42	realization	realization	NOUN
taxlaw-12712	430	43	requirement	requirement	NOUN
taxlaw-12712	430	44	,	,	PUNCT
taxlaw-12712	430	45	and	and	CCONJ
taxlaw-12712	430	46	macomber	macomber	PROPN
taxlaw-12712	430	47	’s	’s	PART
taxlaw-12712	430	48	vitality	vitality	NOUN
taxlaw-12712	430	49	,	,	PUNCT
taxlaw-12712	430	50	in	in	ADP
taxlaw-12712	430	51	the	the	DET
taxlaw-12712	430	52	tax	tax	NOUN
taxlaw-12712	430	53	law	law	NOUN
taxlaw-12712	430	54	review.104	review.104	VERB
taxlaw-12712	430	55	these	these	DET
taxlaw-12712	430	56	perspectives	perspective	NOUN
taxlaw-12712	430	57	gained	gain	VERB
taxlaw-12712	430	58	little	little	ADJ
taxlaw-12712	430	59	traction	traction	NOUN
taxlaw-12712	430	60	against	against	ADP
taxlaw-12712	430	61	the	the	DET
taxlaw-12712	430	62	“	"	PUNCT
taxlaw-12712	430	63	host	host	NOUN
taxlaw-12712	430	64	”	"	PUNCT
taxlaw-12712	430	65	of	of	ADP
taxlaw-12712	430	66	academic	academic	ADJ
taxlaw-12712	430	67	proponents	proponent	NOUN
taxlaw-12712	430	68	of	of	ADP
taxlaw-12712	430	69	macomber	macomber	PROPN
taxlaw-12712	430	70	’s	’s	PART
taxlaw-12712	430	71	demise	demise	NOUN
taxlaw-12712	430	72	,	,	PUNCT
taxlaw-12712	430	73	which	which	PRON
taxlaw-12712	430	74	stood	stand	VERB
taxlaw-12712	430	75	“	"	PUNCT
taxlaw-12712	430	76	monolithic	monolithic	ADJ
taxlaw-12712	430	77	in	in	ADP
taxlaw-12712	430	78	their	their	PRON
taxlaw-12712	430	79	unanimity	unanimity	NOUN
taxlaw-12712	430	80	.	.	PUNCT
taxlaw-12712	431	1	”105	”105	ADJ
taxlaw-12712	431	2	in	in	ADP
taxlaw-12712	431	3	effect	effect	NOUN
taxlaw-12712	431	4	,	,	PUNCT
taxlaw-12712	431	5	there	there	PRON
taxlaw-12712	431	6	emerged	emerge	VERB
taxlaw-12712	431	7	a	a	DET
taxlaw-12712	431	8	largely	largely	ADV
taxlaw-12712	431	9	academic	academic	ADJ
taxlaw-12712	431	10	consensus	consensus	NOUN
taxlaw-12712	431	11	that	that	PRON
taxlaw-12712	431	12	macomber	macomber	PROPN
taxlaw-12712	431	13	mattered	matter	VERB
taxlaw-12712	431	14	not	not	PART
taxlaw-12712	431	15	simply	simply	ADV
taxlaw-12712	431	16	less	less	ADV
taxlaw-12712	431	17	in	in	ADP
taxlaw-12712	431	18	light	light	NOUN
taxlaw-12712	431	19	of	of	ADP
taxlaw-12712	431	20	subsequent	subsequent	ADJ
taxlaw-12712	431	21	caselaw	caselaw	NOUN
taxlaw-12712	431	22	,	,	PUNCT
taxlaw-12712	431	23	but	but	CCONJ
taxlaw-12712	431	24	really	really	ADV
taxlaw-12712	431	25	not	not	PART
taxlaw-12712	431	26	at	at	ADV
taxlaw-12712	431	27	all	all	ADV
taxlaw-12712	431	28	.	.	PUNCT
taxlaw-12712	432	1	finally	finally	ADV
taxlaw-12712	432	2	,	,	PUNCT
taxlaw-12712	432	3	the	the	DET
taxlaw-12712	432	4	early	early	ADJ
taxlaw-12712	432	5	1940s	1940	NOUN
taxlaw-12712	432	6	marked	mark	VERB
taxlaw-12712	432	7	a	a	DET
taxlaw-12712	432	8	transition	transition	NOUN
taxlaw-12712	432	9	in	in	ADP
taxlaw-12712	432	10	law	law	NOUN
taxlaw-12712	432	11	schools	school	NOUN
taxlaw-12712	432	12	’	'	PUNCT
taxlaw-12712	432	13	pedagogical	pedagogical	ADJ
taxlaw-12712	432	14	94	94	NUM
taxlaw-12712	432	15	the	the	DET
taxlaw-12712	432	16	moore	moore	PROPN
taxlaw-12712	432	17	opinion	opinion	NOUN
taxlaw-12712	432	18	similarly	similarly	ADV
taxlaw-12712	432	19	may	may	AUX
taxlaw-12712	432	20	chill	chill	VERB
taxlaw-12712	432	21	congressional	congressional	ADJ
taxlaw-12712	432	22	efforts	effort	NOUN
taxlaw-12712	432	23	to	to	PART
taxlaw-12712	432	24	tax	tax	VERB
taxlaw-12712	432	25	wealth	wealth	NOUN
taxlaw-12712	432	26	.	.	PUNCT
taxlaw-12712	433	1	see	see	VERB
taxlaw-12712	433	2	robert	robert	PROPN
taxlaw-12712	433	3	goulder	goulder	PROPN
taxlaw-12712	433	4	,	,	PUNCT
taxlaw-12712	433	5	losing	lose	VERB
taxlaw-12712	433	6	the	the	DET
taxlaw-12712	433	7	battle	battle	NOUN
taxlaw-12712	433	8	,	,	PUNCT
taxlaw-12712	433	9	winning	win	VERB
taxlaw-12712	433	10	the	the	DET
taxlaw-12712	433	11	war	war	NOUN
taxlaw-12712	433	12	:	:	PUNCT
taxlaw-12712	433	13	making	make	VERB
taxlaw-12712	433	14	sense	sense	NOUN
taxlaw-12712	433	15	of	of	ADP
taxlaw-12712	433	16	moore	moore	PROPN
taxlaw-12712	433	17	,	,	PUNCT
taxlaw-12712	433	18	115	115	NUM
taxlaw-12712	433	19	tax	tax	NOUN
taxlaw-12712	433	20	notes	note	NOUN
taxlaw-12712	433	21	int’l	int’l	ADJ
taxlaw-12712	433	22	15	15	NUM
taxlaw-12712	433	23	,	,	PUNCT
taxlaw-12712	433	24	18	18	NUM
taxlaw-12712	433	25	-	-	SYM
taxlaw-12712	433	26	19	19	NUM
taxlaw-12712	433	27	(	(	PUNCT
taxlaw-12712	433	28	july	july	PROPN
taxlaw-12712	433	29	1	1	NUM
taxlaw-12712	433	30	,	,	PUNCT
taxlaw-12712	433	31	2024	2024	NUM
taxlaw-12712	433	32	)	)	PUNCT
taxlaw-12712	433	33	;	;	PUNCT
taxlaw-12712	433	34	see	see	VERB
taxlaw-12712	433	35	generally	generally	ADV
taxlaw-12712	433	36	ari	ari	PROPN
taxlaw-12712	433	37	glogower	glogower	NOUN
taxlaw-12712	433	38	,	,	PUNCT
taxlaw-12712	433	39	taxing	tax	VERB
taxlaw-12712	433	40	inequality	inequality	NOUN
taxlaw-12712	433	41	,	,	PUNCT
taxlaw-12712	433	42	93	93	NUM
taxlaw-12712	433	43	n.y.u	n.y.u	NOUN
taxlaw-12712	433	44	.	.	PUNCT
taxlaw-12712	434	1	l.	l.	PROPN
taxlaw-12712	434	2	rev	rev	AUX
taxlaw-12712	434	3	.	.	PROPN
taxlaw-12712	434	4	1421	1421	NUM
taxlaw-12712	434	5	(	(	PUNCT
taxlaw-12712	434	6	2018	2018	NUM
taxlaw-12712	434	7	)	)	PUNCT
taxlaw-12712	434	8	(	(	PUNCT
taxlaw-12712	434	9	introducing	introduce	VERB
taxlaw-12712	434	10	a	a	DET
taxlaw-12712	434	11	combined	combined	ADJ
taxlaw-12712	434	12	tax	tax	NOUN
taxlaw-12712	434	13	on	on	ADP
taxlaw-12712	434	14	wealth	wealth	NOUN
taxlaw-12712	434	15	and	and	CCONJ
taxlaw-12712	434	16	taxable	taxable	ADJ
taxlaw-12712	434	17	income	income	NOUN
taxlaw-12712	434	18	through	through	ADP
taxlaw-12712	434	19	a	a	DET
taxlaw-12712	434	20	“	"	PUNCT
taxlaw-12712	434	21	wealth	wealth	NOUN
taxlaw-12712	434	22	annuity	annuity	NOUN
taxlaw-12712	434	23	”	"	PUNCT
taxlaw-12712	434	24	)	)	PUNCT
taxlaw-12712	434	25	.	.	PUNCT
taxlaw-12712	435	1	95	95	NUM
taxlaw-12712	435	2	james	james	PROPN
taxlaw-12712	435	3	s.	s.	PROPN
taxlaw-12712	435	4	eustice	eustice	PROPN
taxlaw-12712	435	5	,	,	PUNCT
taxlaw-12712	435	6	corporations	corporation	NOUN
taxlaw-12712	435	7	and	and	CCONJ
taxlaw-12712	435	8	corporate	corporate	ADJ
taxlaw-12712	435	9	investors	investor	NOUN
taxlaw-12712	435	10	,	,	PUNCT
taxlaw-12712	435	11	25	25	NUM
taxlaw-12712	435	12	tax	tax	NOUN
taxlaw-12712	435	13	l.	l.	PROPN
taxlaw-12712	435	14	rev	rev	PROPN
taxlaw-12712	435	15	.	.	PROPN
taxlaw-12712	435	16	509	509	NUM
taxlaw-12712	435	17	,	,	PUNCT
taxlaw-12712	435	18	538	538	NUM
taxlaw-12712	435	19	(	(	PUNCT
taxlaw-12712	435	20	1970	1970	NUM
taxlaw-12712	435	21	)	)	PUNCT
taxlaw-12712	435	22	.	.	PUNCT
taxlaw-12712	436	1	96	96	NUM
taxlaw-12712	436	2	see	see	VERB
taxlaw-12712	436	3	henry	henry	PROPN
taxlaw-12712	436	4	rottschaefer	rottschaefer	PROPN
taxlaw-12712	436	5	,	,	PUNCT
taxlaw-12712	436	6	present	present	ADJ
taxlaw-12712	436	7	taxable	taxable	ADJ
taxlaw-12712	436	8	status	status	NOUN
taxlaw-12712	436	9	of	of	ADP
taxlaw-12712	436	10	stock	stock	NOUN
taxlaw-12712	436	11	dividends	dividend	NOUN
taxlaw-12712	436	12	in	in	ADP
taxlaw-12712	436	13	federal	federal	ADJ
taxlaw-12712	436	14	tax	tax	NOUN
taxlaw-12712	436	15	law	law	NOUN
taxlaw-12712	436	16	,	,	PUNCT
taxlaw-12712	436	17	22	22	NUM
taxlaw-12712	436	18	n.c	n.c	PROPN
taxlaw-12712	436	19	.	.	PROPN
taxlaw-12712	436	20	l.	l.	PROPN
taxlaw-12712	436	21	rev	rev	PROPN
taxlaw-12712	436	22	.	.	PROPN
taxlaw-12712	436	23	85	85	NUM
taxlaw-12712	436	24	,	,	PUNCT
taxlaw-12712	436	25	85	85	NUM
taxlaw-12712	436	26	(	(	PUNCT
taxlaw-12712	436	27	1944	1944	NUM
taxlaw-12712	436	28	)	)	PUNCT
taxlaw-12712	436	29	(	(	PUNCT
taxlaw-12712	436	30	“	"	PUNCT
taxlaw-12712	436	31	the	the	DET
taxlaw-12712	436	32	preponderant	preponderant	ADJ
taxlaw-12712	436	33	view	view	NOUN
taxlaw-12712	436	34	seems	seem	VERB
taxlaw-12712	436	35	to	to	PART
taxlaw-12712	436	36	be	be	AUX
taxlaw-12712	436	37	that	that	PRON
taxlaw-12712	436	38	[	[	X
taxlaw-12712	436	39	macomber	macomber	X
taxlaw-12712	436	40	]	]	X
taxlaw-12712	436	41	would	would	AUX
taxlaw-12712	436	42	be	be	AUX
taxlaw-12712	436	43	overruled	overrule	VERB
taxlaw-12712	436	44	[	[	PUNCT
taxlaw-12712	436	45	by	by	ADP
taxlaw-12712	436	46	the	the	DET
taxlaw-12712	436	47	court	court	NOUN
taxlaw-12712	436	48	]	]	PUNCT
taxlaw-12712	436	49	.	.	PUNCT
taxlaw-12712	437	1	the	the	DET
taxlaw-12712	437	2	attempt	attempt	NOUN
taxlaw-12712	437	3	to	to	PART
taxlaw-12712	437	4	do	do	AUX
taxlaw-12712	437	5	so	so	ADV
taxlaw-12712	437	6	is	be	AUX
taxlaw-12712	437	7	certain	certain	ADJ
taxlaw-12712	437	8	to	to	PART
taxlaw-12712	437	9	encounter	encounter	VERB
taxlaw-12712	437	10	strenuous	strenuous	ADJ
taxlaw-12712	437	11	opposition	opposition	NOUN
taxlaw-12712	437	12	from	from	ADP
taxlaw-12712	437	13	taxpayers	taxpayer	NOUN
taxlaw-12712	437	14	and	and	CCONJ
taxlaw-12712	437	15	their	their	PRON
taxlaw-12712	437	16	counsel	counsel	NOUN
taxlaw-12712	437	17	.	.	PUNCT
taxlaw-12712	437	18	”	"	PUNCT
taxlaw-12712	437	19	)	)	PUNCT
taxlaw-12712	437	20	.	.	PUNCT
taxlaw-12712	438	1	97	97	NUM
taxlaw-12712	438	2	charles	charles	PROPN
taxlaw-12712	438	3	l.b	l.b	PROPN
taxlaw-12712	438	4	.	.	PROPN
taxlaw-12712	438	5	lowndes	lowndes	PROPN
taxlaw-12712	438	6	,	,	PUNCT
taxlaw-12712	438	7	the	the	DET
taxlaw-12712	438	8	taxation	taxation	NOUN
taxlaw-12712	438	9	of	of	ADP
taxlaw-12712	438	10	stock	stock	NOUN
taxlaw-12712	438	11	dividends	dividend	NOUN
taxlaw-12712	438	12	and	and	CCONJ
taxlaw-12712	438	13	stock	stock	NOUN
taxlaw-12712	438	14	rights	right	NOUN
taxlaw-12712	438	15	,	,	PUNCT
taxlaw-12712	438	16	96	96	NUM
taxlaw-12712	438	17	u.	u.	PROPN
taxlaw-12712	438	18	pa	pa	PROPN
taxlaw-12712	438	19	.	.	PUNCT
taxlaw-12712	438	20	l.	l.	PROPN
taxlaw-12712	438	21	rev	rev	PROPN
taxlaw-12712	438	22	.	.	PROPN
taxlaw-12712	438	23	147	147	NUM
taxlaw-12712	438	24	,	,	PUNCT
taxlaw-12712	438	25	170	170	NUM
taxlaw-12712	438	26	(	(	PUNCT
taxlaw-12712	438	27	1947	1947	NUM
taxlaw-12712	438	28	)	)	PUNCT
taxlaw-12712	438	29	.	.	PUNCT
taxlaw-12712	439	1	98	98	NUM
taxlaw-12712	440	1	i	i	PRON
taxlaw-12712	440	2	d.	d.	PROPN
taxlaw-12712	440	3	at	at	ADP
taxlaw-12712	440	4	149	149	NUM
taxlaw-12712	440	5	.	.	PUNCT
taxlaw-12712	441	1	see	see	AUX
taxlaw-12712	441	2	also	also	ADV
taxlaw-12712	441	3	rottschaefer	rottschaefer	VERB
taxlaw-12712	441	4	,	,	PUNCT
taxlaw-12712	441	5	supra	supra	PROPN
taxlaw-12712	441	6	note	note	NOUN
taxlaw-12712	441	7	96	96	NUM
taxlaw-12712	441	8	,	,	PUNCT
taxlaw-12712	441	9	at	at	ADP
taxlaw-12712	441	10	85	85	NUM
taxlaw-12712	441	11	.	.	PUNCT
taxlaw-12712	442	1	99	99	NUM
taxlaw-12712	442	2	joseph	joseph	PROPN
taxlaw-12712	442	3	t.	t.	PROPN
taxlaw-12712	442	4	sneed	sneed	PROPN
taxlaw-12712	442	5	,	,	PUNCT
taxlaw-12712	442	6	a	a	DET
taxlaw-12712	442	7	defense	defense	NOUN
taxlaw-12712	442	8	of	of	ADP
taxlaw-12712	442	9	the	the	DET
taxlaw-12712	442	10	tax	tax	NOUN
taxlaw-12712	442	11	court	court	NOUN
taxlaw-12712	442	12	’s	’s	PART
taxlaw-12712	442	13	result	result	NOUN
taxlaw-12712	442	14	in	in	ADP
taxlaw-12712	442	15	prunier	prunier	NOUN
taxlaw-12712	442	16	and	and	CCONJ
taxlaw-12712	442	17	casale	casale	NOUN
taxlaw-12712	442	18	,	,	PUNCT
taxlaw-12712	442	19	43	43	NUM
taxlaw-12712	442	20	cornell	cornell	PROPN
taxlaw-12712	442	21	l.q	l.q	PROPN
taxlaw-12712	442	22	.	.	PROPN
taxlaw-12712	442	23	339	339	NUM
taxlaw-12712	442	24	,	,	PUNCT
taxlaw-12712	442	25	348	348	NUM
taxlaw-12712	442	26	(	(	PUNCT
taxlaw-12712	442	27	1958	1958	NUM
taxlaw-12712	442	28	)	)	PUNCT
taxlaw-12712	442	29	.	.	PUNCT
taxlaw-12712	443	1	100	100	NUM
taxlaw-12712	443	2	comm’r	comm’r	VERB
taxlaw-12712	443	3	v.	v.	ADP
taxlaw-12712	443	4	glenshaw	glenshaw	PROPN
taxlaw-12712	443	5	glass	glass	PROPN
taxlaw-12712	443	6	co.	co.	PROPN
taxlaw-12712	443	7	,	,	PUNCT
taxlaw-12712	443	8	348	348	NUM
taxlaw-12712	443	9	u.s	u.s	PROPN
taxlaw-12712	443	10	.	.	PROPN
taxlaw-12712	443	11	426	426	NUM
taxlaw-12712	443	12	(	(	PUNCT
taxlaw-12712	443	13	1955	1955	NUM
taxlaw-12712	443	14	)	)	PUNCT
taxlaw-12712	443	15	.	.	PUNCT
taxlaw-12712	444	1	101	101	NUM
taxlaw-12712	445	1	i	i	PRON
taxlaw-12712	445	2	d.	d.	PROPN
taxlaw-12712	445	3	at	at	ADP
taxlaw-12712	445	4	431	431	NUM
taxlaw-12712	445	5	.	.	PUNCT
taxlaw-12712	446	1	102	102	NUM
taxlaw-12712	446	2	macomber	macomber	PROPN
taxlaw-12712	446	3	’s	’s	PART
taxlaw-12712	446	4	academic	academic	ADJ
taxlaw-12712	446	5	downfall	downfall	NOUN
taxlaw-12712	446	6	paved	pave	VERB
taxlaw-12712	446	7	the	the	DET
taxlaw-12712	446	8	way	way	NOUN
taxlaw-12712	446	9	for	for	ADP
taxlaw-12712	446	10	a	a	DET
taxlaw-12712	446	11	movement	movement	NOUN
taxlaw-12712	446	12	towards	towards	ADP
taxlaw-12712	446	13	“	"	PUNCT
taxlaw-12712	446	14	accretionism	accretionism	NOUN
taxlaw-12712	446	15	”	"	PUNCT
taxlaw-12712	446	16	that	that	PRON
taxlaw-12712	446	17	began	begin	VERB
taxlaw-12712	446	18	in	in	ADP
taxlaw-12712	446	19	the	the	DET
taxlaw-12712	446	20	1970s	1970	NOUN
taxlaw-12712	446	21	.	.	PUNCT
taxlaw-12712	447	1	see	see	VERB
taxlaw-12712	447	2	generally	generally	ADV
taxlaw-12712	447	3	edward	edward	PROPN
taxlaw-12712	447	4	a.	a.	NOUN
taxlaw-12712	447	5	zelinsky	zelinsky	PROPN
taxlaw-12712	447	6	,	,	PUNCT
taxlaw-12712	447	7	for	for	ADP
taxlaw-12712	447	8	realization	realization	NOUN
taxlaw-12712	447	9	:	:	PUNCT
taxlaw-12712	447	10	income	income	NOUN
taxlaw-12712	447	11	taxation	taxation	NOUN
taxlaw-12712	447	12	,	,	PUNCT
taxlaw-12712	447	13	sectoral	sectoral	ADJ
taxlaw-12712	447	14	accretionism	accretionism	NOUN
taxlaw-12712	447	15	,	,	PUNCT
taxlaw-12712	447	16	and	and	CCONJ
taxlaw-12712	447	17	the	the	DET
taxlaw-12712	447	18	virtue	virtue	NOUN
taxlaw-12712	447	19	of	of	ADP
taxlaw-12712	447	20	attainable	attainable	ADJ
taxlaw-12712	447	21	virtues	virtue	NOUN
taxlaw-12712	447	22	,	,	PUNCT
taxlaw-12712	447	23	19	19	NUM
taxlaw-12712	447	24	cardozo	cardozo	PROPN
taxlaw-12712	447	25	l.	l.	PROPN
taxlaw-12712	447	26	rev	rev	PROPN
taxlaw-12712	447	27	.	.	PROPN
taxlaw-12712	447	28	861	861	NUM
taxlaw-12712	447	29	(	(	PUNCT
taxlaw-12712	447	30	1997	1997	NUM
taxlaw-12712	447	31	)	)	PUNCT
taxlaw-12712	447	32	.	.	PUNCT
taxlaw-12712	448	1	103	103	NUM
taxlaw-12712	448	2	erwin	erwin	PROPN
taxlaw-12712	448	3	griswold	griswold	PROPN
taxlaw-12712	448	4	,	,	PUNCT
taxlaw-12712	448	5	charitable	charitable	ADJ
taxlaw-12712	448	6	gifts	gift	NOUN
taxlaw-12712	448	7	of	of	ADP
taxlaw-12712	448	8	income	income	NOUN
taxlaw-12712	448	9	and	and	CCONJ
taxlaw-12712	448	10	the	the	DET
taxlaw-12712	448	11	internal	internal	ADJ
taxlaw-12712	448	12	revenue	revenue	NOUN
taxlaw-12712	448	13	code	code	NOUN
taxlaw-12712	448	14	,	,	PUNCT
taxlaw-12712	448	15	65	65	NUM
taxlaw-12712	448	16	harv	harv	NOUN
taxlaw-12712	448	17	.	.	PUNCT
taxlaw-12712	449	1	l.	l.	PROPN
taxlaw-12712	449	2	rev	rev	PROPN
taxlaw-12712	449	3	.	.	PROPN
taxlaw-12712	449	4	84	84	NUM
taxlaw-12712	449	5	,	,	PUNCT
taxlaw-12712	449	6	86	86	NUM
taxlaw-12712	449	7	(	(	PUNCT
taxlaw-12712	449	8	1951	1951	NUM
taxlaw-12712	449	9	)	)	PUNCT
taxlaw-12712	449	10	.	.	PUNCT
taxlaw-12712	450	1	104	104	NUM
taxlaw-12712	450	2	edward	edward	PROPN
taxlaw-12712	450	3	t.	t.	PROPN
taxlaw-12712	450	4	roehner	roehner	PROPN
taxlaw-12712	450	5	&	&	CCONJ
taxlaw-12712	450	6	sheila	sheila	PROPN
taxlaw-12712	450	7	m.	m.	PROPN
taxlaw-12712	450	8	roehner	roehner	PROPN
taxlaw-12712	450	9	,	,	PUNCT
taxlaw-12712	450	10	realization	realization	NOUN
taxlaw-12712	450	11	:	:	PUNCT
taxlaw-12712	450	12	administrative	administrative	ADJ
taxlaw-12712	450	13	convenience	convenience	NOUN
taxlaw-12712	450	14	or	or	CCONJ
taxlaw-12712	450	15	constitutional	constitutional	ADJ
taxlaw-12712	450	16	requirement	requirement	NOUN
taxlaw-12712	450	17	?	?	PUNCT
taxlaw-12712	450	18	,	,	PUNCT
taxlaw-12712	450	19	8	8	NUM
taxlaw-12712	450	20	tax	tax	NOUN
taxlaw-12712	450	21	l.	l.	PROPN
taxlaw-12712	450	22	rev	rev	PROPN
taxlaw-12712	450	23	.	.	PROPN
taxlaw-12712	450	24	173	173	NUM
taxlaw-12712	450	25	(	(	PUNCT
taxlaw-12712	450	26	1953	1953	NUM
taxlaw-12712	450	27	)	)	PUNCT
taxlaw-12712	450	28	.	.	PUNCT
taxlaw-12712	451	1	105	105	NUM
taxlaw-12712	451	2	sneed	sneed	NOUN
taxlaw-12712	451	3	,	,	PUNCT
taxlaw-12712	451	4	supra	supra	PROPN
taxlaw-12712	451	5	note	note	PROPN
taxlaw-12712	451	6	99	99	NUM
taxlaw-12712	451	7	,	,	PUNCT
taxlaw-12712	451	8	at	at	ADP
taxlaw-12712	451	9	351	351	NUM
taxlaw-12712	451	10	.	.	PUNCT
taxlaw-12712	452	1	16	16	NUM
taxlaw-12712	452	2	columbia	columbia	PROPN
taxlaw-12712	452	3	journal	journal	PROPN
taxlaw-12712	452	4	of	of	ADP
taxlaw-12712	452	5	tax	tax	NOUN
taxlaw-12712	452	6	law	law	NOUN
taxlaw-12712	452	7	[	[	X
taxlaw-12712	452	8	vol	vol	NOUN
taxlaw-12712	452	9	.	.	PUNCT
taxlaw-12712	453	1	16:1	16:1	NUM
taxlaw-12712	453	2	approaches	approach	NOUN
taxlaw-12712	453	3	to	to	ADP
taxlaw-12712	453	4	tax	tax	NOUN
taxlaw-12712	453	5	law.106	law.106	NOUN
taxlaw-12712	453	6	erwin	erwin	PROPN
taxlaw-12712	453	7	griswold	griswold	PROPN
taxlaw-12712	453	8	’s	’s	PROPN
taxlaw-12712	453	9	casebook	casebook	PROPN
taxlaw-12712	453	10	turned	turn	VERB
taxlaw-12712	453	11	away	away	ADV
taxlaw-12712	453	12	from	from	ADP
taxlaw-12712	453	13	the	the	DET
taxlaw-12712	453	14	constitutional	constitutional	ADJ
taxlaw-12712	453	15	issues	issue	NOUN
taxlaw-12712	453	16	of	of	ADP
taxlaw-12712	453	17	prior	prior	ADJ
taxlaw-12712	453	18	decades	decade	NOUN
taxlaw-12712	453	19	to	to	ADP
taxlaw-12712	453	20	the	the	DET
taxlaw-12712	453	21	more	more	ADV
taxlaw-12712	453	22	granular	granular	ADJ
taxlaw-12712	453	23	details	detail	NOUN
taxlaw-12712	453	24	of	of	ADP
taxlaw-12712	453	25	how	how	SCONJ
taxlaw-12712	453	26	income	income	NOUN
taxlaw-12712	453	27	taxation	taxation	NOUN
taxlaw-12712	453	28	worked	work	VERB
taxlaw-12712	453	29	.	.	PUNCT
taxlaw-12712	454	1	at	at	ADP
taxlaw-12712	454	2	yale	yale	PROPN
taxlaw-12712	454	3	law	law	PROPN
taxlaw-12712	454	4	school	school	NOUN
taxlaw-12712	454	5	,	,	PUNCT
taxlaw-12712	454	6	gerald	gerald	PROPN
taxlaw-12712	454	7	wallace	wallace	PROPN
taxlaw-12712	454	8	developed	develop	VERB
taxlaw-12712	454	9	a	a	DET
taxlaw-12712	454	10	tax	tax	NOUN
taxlaw-12712	454	11	class	class	NOUN
taxlaw-12712	454	12	based	base	VERB
taxlaw-12712	454	13	principally	principally	ADV
taxlaw-12712	454	14	on	on	ADP
taxlaw-12712	454	15	administrative	administrative	ADJ
taxlaw-12712	454	16	materials	material	NOUN
taxlaw-12712	454	17	—	—	PUNCT
taxlaw-12712	454	18	again	again	ADV
taxlaw-12712	454	19	,	,	PUNCT
taxlaw-12712	454	20	focused	focus	VERB
taxlaw-12712	454	21	on	on	ADP
taxlaw-12712	454	22	the	the	DET
taxlaw-12712	454	23	tax	tax	NOUN
taxlaw-12712	454	24	system	system	NOUN
taxlaw-12712	454	25	at	at	ADP
taxlaw-12712	454	26	an	an	DET
taxlaw-12712	454	27	operational	operational	ADJ
taxlaw-12712	454	28	level	level	NOUN
taxlaw-12712	454	29	.	.	PUNCT
taxlaw-12712	455	1	wallace	wallace	PROPN
taxlaw-12712	455	2	later	later	ADV
taxlaw-12712	455	3	joined	join	VERB
taxlaw-12712	455	4	the	the	DET
taxlaw-12712	455	5	faculty	faculty	NOUN
taxlaw-12712	455	6	at	at	ADP
taxlaw-12712	455	7	nyu	nyu	PROPN
taxlaw-12712	455	8	school	school	NOUN
taxlaw-12712	455	9	of	of	ADP
taxlaw-12712	455	10	law	law	NOUN
taxlaw-12712	455	11	,	,	PUNCT
taxlaw-12712	455	12	where	where	SCONJ
taxlaw-12712	455	13	he	he	PRON
taxlaw-12712	455	14	helped	help	VERB
taxlaw-12712	455	15	build	build	VERB
taxlaw-12712	455	16	the	the	DET
taxlaw-12712	455	17	institution	institution	NOUN
taxlaw-12712	455	18	’s	’s	PART
taxlaw-12712	455	19	storied	story	VERB
taxlaw-12712	455	20	tax	tax	NOUN
taxlaw-12712	455	21	law	law	NOUN
taxlaw-12712	455	22	program.107	program.107	VERB
taxlaw-12712	455	23	these	these	DET
taxlaw-12712	455	24	shifts	shift	NOUN
taxlaw-12712	455	25	made	make	VERB
taxlaw-12712	455	26	the	the	DET
taxlaw-12712	455	27	turn	turn	NOUN
taxlaw-12712	455	28	away	away	ADV
taxlaw-12712	455	29	from	from	ADP
taxlaw-12712	455	30	constitutional	constitutional	ADJ
taxlaw-12712	455	31	issues	issue	NOUN
taxlaw-12712	455	32	convenient	convenient	ADJ
taxlaw-12712	455	33	and	and	CCONJ
taxlaw-12712	455	34	appropriate	appropriate	ADJ
taxlaw-12712	455	35	under	under	ADP
taxlaw-12712	455	36	what	what	PRON
taxlaw-12712	455	37	would	would	AUX
taxlaw-12712	455	38	grow	grow	VERB
taxlaw-12712	455	39	into	into	ADP
taxlaw-12712	455	40	today	today	NOUN
taxlaw-12712	455	41	’s	’s	PART
taxlaw-12712	455	42	contemporary	contemporary	ADJ
taxlaw-12712	455	43	income	income	NOUN
taxlaw-12712	455	44	tax	tax	NOUN
taxlaw-12712	455	45	system.108	system.108	NUM
taxlaw-12712	455	46	the	the	DET
taxlaw-12712	455	47	training	training	NOUN
taxlaw-12712	455	48	of	of	ADP
taxlaw-12712	455	49	tax	tax	NOUN
taxlaw-12712	455	50	professionals	professional	NOUN
taxlaw-12712	455	51	largely	largely	ADV
taxlaw-12712	455	52	minimized	minimize	VERB
taxlaw-12712	455	53	constitutional	constitutional	ADJ
taxlaw-12712	455	54	questions	question	NOUN
taxlaw-12712	455	55	in	in	ADP
taxlaw-12712	455	56	favor	favor	NOUN
taxlaw-12712	455	57	of	of	ADP
taxlaw-12712	455	58	the	the	DET
taxlaw-12712	455	59	pragmatic	pragmatic	ADJ
taxlaw-12712	455	60	design	design	NOUN
taxlaw-12712	455	61	issues	issue	NOUN
taxlaw-12712	455	62	faced	face	VERB
taxlaw-12712	455	63	by	by	ADP
taxlaw-12712	455	64	lawyers	lawyer	NOUN
taxlaw-12712	455	65	,	,	PUNCT
taxlaw-12712	455	66	lawmakers	lawmaker	NOUN
taxlaw-12712	455	67	,	,	PUNCT
taxlaw-12712	455	68	and	and	CCONJ
taxlaw-12712	455	69	regulators	regulator	NOUN
taxlaw-12712	455	70	.	.	PUNCT
taxlaw-12712	456	1	through	through	ADP
taxlaw-12712	456	2	the	the	DET
taxlaw-12712	456	3	intellectual	intellectual	ADJ
taxlaw-12712	456	4	work	work	NOUN
taxlaw-12712	456	5	of	of	ADP
taxlaw-12712	456	6	legal	legal	ADJ
taxlaw-12712	456	7	academics	academic	NOUN
taxlaw-12712	456	8	,	,	PUNCT
taxlaw-12712	456	9	structural	structural	ADJ
taxlaw-12712	456	10	changes	change	NOUN
taxlaw-12712	456	11	to	to	ADP
taxlaw-12712	456	12	the	the	DET
taxlaw-12712	456	13	u.s	u.s	PROPN
taxlaw-12712	456	14	.	.	PROPN
taxlaw-12712	456	15	tax	tax	NOUN
taxlaw-12712	456	16	system	system	NOUN
taxlaw-12712	456	17	,	,	PUNCT
taxlaw-12712	456	18	and	and	CCONJ
taxlaw-12712	456	19	pedagogical	pedagogical	ADJ
taxlaw-12712	456	20	shifts	shift	NOUN
taxlaw-12712	456	21	in	in	ADP
taxlaw-12712	456	22	legal	legal	ADJ
taxlaw-12712	456	23	education	education	NOUN
taxlaw-12712	456	24	,	,	PUNCT
taxlaw-12712	456	25	macomber	macomber	PROPN
taxlaw-12712	456	26	was	be	AUX
taxlaw-12712	456	27	buried	bury	VERB
taxlaw-12712	456	28	by	by	ADP
taxlaw-12712	456	29	the	the	DET
taxlaw-12712	456	30	mid-1950s	mid-1950s	PROPN
taxlaw-12712	456	31	.	.	PUNCT
taxlaw-12712	457	1	by	by	ADP
taxlaw-12712	457	2	the	the	DET
taxlaw-12712	457	3	end	end	NOUN
taxlaw-12712	457	4	of	of	ADP
taxlaw-12712	457	5	the	the	DET
taxlaw-12712	457	6	1960s	1960	NOUN
taxlaw-12712	457	7	,	,	PUNCT
taxlaw-12712	457	8	few	few	ADJ
taxlaw-12712	457	9	commentators	commentator	NOUN
taxlaw-12712	457	10	—	—	PUNCT
taxlaw-12712	457	11	even	even	ADV
taxlaw-12712	457	12	among	among	ADP
taxlaw-12712	457	13	practitioners	practitioner	NOUN
taxlaw-12712	457	14	—	—	PUNCT
taxlaw-12712	457	15	gave	give	VERB
taxlaw-12712	457	16	significant	significant	ADJ
taxlaw-12712	457	17	credence	credence	NOUN
taxlaw-12712	457	18	to	to	PART
taxlaw-12712	457	19	realization	realization	NOUN
taxlaw-12712	457	20	as	as	ADP
taxlaw-12712	457	21	a	a	DET
taxlaw-12712	457	22	constitutional	constitutional	ADJ
taxlaw-12712	457	23	backstop.109	backstop.109	NOUN
taxlaw-12712	457	24	b.	b.	PROPN
taxlaw-12712	457	25	the	the	DET
taxlaw-12712	457	26	present	present	NOUN
taxlaw-12712	457	27	:	:	PUNCT
taxlaw-12712	457	28	decisions	decision	NOUN
taxlaw-12712	457	29	and	and	CCONJ
taxlaw-12712	457	30	indecision	indecision	NOUN
taxlaw-12712	457	31	the	the	DET
taxlaw-12712	457	32	constitutional	constitutional	ADJ
taxlaw-12712	457	33	outcome	outcome	NOUN
taxlaw-12712	457	34	in	in	ADP
taxlaw-12712	457	35	moore	moore	PROPN
taxlaw-12712	457	36	seemed	seem	VERB
taxlaw-12712	457	37	largely	largely	ADV
taxlaw-12712	457	38	predetermined	predetermine	VERB
taxlaw-12712	457	39	after	after	ADP
taxlaw-12712	457	40	oral	oral	ADJ
taxlaw-12712	457	41	arguments.110	arguments.110	NOUN
taxlaw-12712	457	42	there	there	ADV
taxlaw-12712	457	43	,	,	PUNCT
taxlaw-12712	457	44	the	the	DET
taxlaw-12712	457	45	justices	justice	NOUN
taxlaw-12712	457	46	highlighted	highlight	VERB
taxlaw-12712	457	47	definitional	definitional	ADJ
taxlaw-12712	457	48	issues	issue	NOUN
taxlaw-12712	457	49	associated	associate	VERB
taxlaw-12712	457	50	with	with	ADP
taxlaw-12712	457	51	the	the	DET
taxlaw-12712	457	52	realization	realization	NOUN
taxlaw-12712	457	53	doctrine	doctrine	NOUN
taxlaw-12712	457	54	.	.	PUNCT
taxlaw-12712	458	1	justice	justice	PROPN
taxlaw-12712	458	2	thomas	thomas	PROPN
taxlaw-12712	458	3	asked	ask	VERB
taxlaw-12712	458	4	the	the	DET
taxlaw-12712	458	5	first	first	ADJ
taxlaw-12712	458	6	question	question	NOUN
taxlaw-12712	458	7	of	of	ADP
taxlaw-12712	458	8	the	the	DET
taxlaw-12712	458	9	taxpayers	taxpayer	NOUN
taxlaw-12712	458	10	’	'	PUNCT
taxlaw-12712	458	11	counsel	counsel	NOUN
taxlaw-12712	458	12	:	:	PUNCT
taxlaw-12712	458	13	“	"	PUNCT
taxlaw-12712	458	14	when	when	SCONJ
taxlaw-12712	458	15	you	you	PRON
taxlaw-12712	458	16	say	say	VERB
taxlaw-12712	458	17	‘	'	PUNCT
taxlaw-12712	458	18	realization	realization	NOUN
taxlaw-12712	458	19	,	,	PUNCT
taxlaw-12712	458	20	’	'	PUNCT
taxlaw-12712	458	21	what	what	PRON
taxlaw-12712	458	22	—	—	PUNCT
taxlaw-12712	458	23	do	do	AUX
taxlaw-12712	458	24	you	you	PRON
taxlaw-12712	458	25	have	have	VERB
taxlaw-12712	458	26	a	a	DET
taxlaw-12712	458	27	definition	definition	NOUN
taxlaw-12712	458	28	for	for	ADP
taxlaw-12712	458	29	that	that	PRON
taxlaw-12712	458	30	or	or	CCONJ
taxlaw-12712	458	31	an	an	DET
taxlaw-12712	458	32	explanation	explanation	NOUN
taxlaw-12712	458	33	as	as	ADP
taxlaw-12712	458	34	to	to	ADP
taxlaw-12712	458	35	exactly	exactly	ADV
taxlaw-12712	458	36	what	what	PRON
taxlaw-12712	458	37	it	it	PRON
taxlaw-12712	458	38	is	be	AUX
taxlaw-12712	458	39	.	.	PUNCT
taxlaw-12712	458	40	.	.	PUNCT
taxlaw-12712	458	41	.	.	PUNCT
taxlaw-12712	459	1	?	?	PUNCT
taxlaw-12712	459	2	”	"	PUNCT
taxlaw-12712	459	3	111	111	NUM
taxlaw-12712	459	4	thomas	thomas	PROPN
taxlaw-12712	459	5	reprised	reprise	VERB
taxlaw-12712	459	6	his	his	PRON
taxlaw-12712	459	7	query	query	NOUN
taxlaw-12712	459	8	as	as	ADP
taxlaw-12712	459	9	the	the	DET
taxlaw-12712	459	10	solicitor	solicitor	PROPN
taxlaw-12712	459	11	general	general	PROPN
taxlaw-12712	459	12	’s	’s	PART
taxlaw-12712	459	13	first	first	ADJ
taxlaw-12712	459	14	question.112	question.112	ADV
taxlaw-12712	459	15	prudently	prudently	ADV
taxlaw-12712	459	16	,	,	PUNCT
taxlaw-12712	459	17	neither	neither	DET
taxlaw-12712	459	18	lawyer	lawyer	NOUN
taxlaw-12712	459	19	offered	offer	VERB
taxlaw-12712	459	20	a	a	DET
taxlaw-12712	459	21	generalizable	generalizable	ADJ
taxlaw-12712	459	22	answer.113	answer.113	ADJ
taxlaw-12712	459	23	justices	justice	NOUN
taxlaw-12712	459	24	jackson	jackson	PROPN
taxlaw-12712	459	25	and	and	CCONJ
taxlaw-12712	459	26	kagan	kagan	PROPN
taxlaw-12712	459	27	expressly	expressly	ADV
taxlaw-12712	459	28	pressed	press	VERB
taxlaw-12712	459	29	the	the	DET
taxlaw-12712	459	30	moores	moore	NOUN
taxlaw-12712	459	31	’	'	PUNCT
taxlaw-12712	459	32	counsel	counsel	NOUN
taxlaw-12712	459	33	on	on	ADP
taxlaw-12712	459	34	thomas	thomas	PROPN
taxlaw-12712	459	35	’s	’s	PART
taxlaw-12712	459	36	query.114	query.114	PROPN
taxlaw-12712	459	37	justice	justice	PROPN
taxlaw-12712	459	38	sotomayor	sotomayor	PROPN
taxlaw-12712	459	39	also	also	ADV
taxlaw-12712	459	40	returned	return	VERB
taxlaw-12712	459	41	to	to	ADP
taxlaw-12712	459	42	thomas	thomas	PROPN
taxlaw-12712	459	43	’s	’s	PART
taxlaw-12712	459	44	topic	topic	NOUN
taxlaw-12712	459	45	,	,	PUNCT
taxlaw-12712	459	46	stating	state	VERB
taxlaw-12712	459	47	that	that	SCONJ
taxlaw-12712	459	48	“	"	PUNCT
taxlaw-12712	459	49	a	a	DET
taxlaw-12712	459	50	word	word	NOUN
taxlaw-12712	459	51	like	like	ADP
taxlaw-12712	459	52	‘	'	PUNCT
taxlaw-12712	459	53	realization	realization	NOUN
taxlaw-12712	459	54	’	'	PUNCT
taxlaw-12712	459	55	[	[	X
taxlaw-12712	459	56	requires	require	VERB
taxlaw-12712	459	57	]	]	PUNCT
taxlaw-12712	459	58	a	a	DET
taxlaw-12712	459	59	working	work	VERB
taxlaw-12712	459	60	definition	definition	NOUN
taxlaw-12712	459	61	that	that	PRON
taxlaw-12712	459	62	applies	apply	VERB
taxlaw-12712	459	63	to	to	ADP
taxlaw-12712	459	64	every	every	DET
taxlaw-12712	459	65	piece	piece	NOUN
taxlaw-12712	459	66	of	of	ADP
taxlaw-12712	459	67	property	property	NOUN
taxlaw-12712	459	68	and	and	CCONJ
taxlaw-12712	459	69	every	every	DET
taxlaw-12712	459	70	way	way	NOUN
taxlaw-12712	459	71	in	in	ADP
taxlaw-12712	459	72	which	which	PRON
taxlaw-12712	459	73	people	people	NOUN
taxlaw-12712	459	74	gain	gain	VERB
taxlaw-12712	459	75	wealth	wealth	NOUN
taxlaw-12712	459	76	.	.	PUNCT
taxlaw-12712	459	77	”115	”115	PUNCT
taxlaw-12712	460	1	but	but	CCONJ
taxlaw-12712	460	2	,	,	PUNCT
taxlaw-12712	460	3	106	106	NUM
taxlaw-12712	460	4	see	see	VERB
taxlaw-12712	460	5	leo	leo	PROPN
taxlaw-12712	460	6	a.	a.	NOUN
taxlaw-12712	460	7	diamond	diamond	PROPN
taxlaw-12712	460	8	,	,	PUNCT
taxlaw-12712	460	9	book	book	NOUN
taxlaw-12712	460	10	review	review	NOUN
taxlaw-12712	460	11	,	,	PUNCT
taxlaw-12712	460	12	19	19	NUM
taxlaw-12712	460	13	u.	u.	NOUN
taxlaw-12712	460	14	chi	chi	PROPN
taxlaw-12712	460	15	.	.	PUNCT
taxlaw-12712	461	1	l.	l.	PROPN
taxlaw-12712	461	2	rev	rev	AUX
taxlaw-12712	461	3	.	.	PROPN
taxlaw-12712	461	4	147	147	NUM
taxlaw-12712	461	5	,	,	PUNCT
taxlaw-12712	461	6	148	148	NUM
taxlaw-12712	461	7	(	(	PUNCT
taxlaw-12712	461	8	1951	1951	NUM
taxlaw-12712	461	9	)	)	PUNCT
taxlaw-12712	461	10	(	(	PUNCT
taxlaw-12712	461	11	reviewing	review	VERB
taxlaw-12712	461	12	stanley	stanley	PROPN
taxlaw-12712	461	13	s.	s.	PROPN
taxlaw-12712	461	14	surrey	surrey	PROPN
taxlaw-12712	461	15	&	&	CCONJ
taxlaw-12712	461	16	william	william	PROPN
taxlaw-12712	461	17	c.	c.	PROPN
taxlaw-12712	461	18	warren	warren	PROPN
taxlaw-12712	461	19	,	,	PUNCT
taxlaw-12712	461	20	federal	federal	ADJ
taxlaw-12712	461	21	income	income	NOUN
taxlaw-12712	461	22	taxation	taxation	NOUN
taxlaw-12712	461	23	:	:	PUNCT
taxlaw-12712	461	24	cases	case	NOUN
taxlaw-12712	461	25	and	and	CCONJ
taxlaw-12712	461	26	materials	material	NOUN
taxlaw-12712	461	27	(	(	PUNCT
taxlaw-12712	461	28	1950	1950	NUM
taxlaw-12712	461	29	)	)	PUNCT
taxlaw-12712	461	30	and	and	CCONJ
taxlaw-12712	461	31	william	william	PROPN
taxlaw-12712	461	32	c.	c.	PROPN
taxlaw-12712	461	33	warren	warren	PROPN
taxlaw-12712	461	34	&	&	CCONJ
taxlaw-12712	461	35	stanley	stanley	PROPN
taxlaw-12712	461	36	s.	s.	PROPN
taxlaw-12712	461	37	surrey	surrey	PROPN
taxlaw-12712	461	38	,	,	PUNCT
taxlaw-12712	461	39	federal	federal	ADJ
taxlaw-12712	461	40	estate	estate	NOUN
taxlaw-12712	461	41	and	and	CCONJ
taxlaw-12712	461	42	gift	gift	NOUN
taxlaw-12712	461	43	taxation	taxation	NOUN
taxlaw-12712	461	44	:	:	PUNCT
taxlaw-12712	461	45	cases	case	NOUN
taxlaw-12712	461	46	and	and	CCONJ
taxlaw-12712	461	47	materials	material	NOUN
taxlaw-12712	461	48	(	(	PUNCT
taxlaw-12712	461	49	1950	1950	NUM
taxlaw-12712	461	50	)	)	PUNCT
taxlaw-12712	461	51	)	)	PUNCT
taxlaw-12712	462	1	(	(	PUNCT
taxlaw-12712	462	2	noting	note	VERB
taxlaw-12712	462	3	“	"	PUNCT
taxlaw-12712	462	4	the	the	DET
taxlaw-12712	462	5	‘	'	PUNCT
taxlaw-12712	462	6	new	new	ADJ
taxlaw-12712	462	7	look	look	NOUN
taxlaw-12712	462	8	’	'	PUNCT
taxlaw-12712	462	9	in	in	ADP
taxlaw-12712	462	10	law	law	NOUN
taxlaw-12712	462	11	school	school	NOUN
taxlaw-12712	462	12	teaching	teaching	NOUN
taxlaw-12712	462	13	”	"	PUNCT
taxlaw-12712	462	14	)	)	PUNCT
taxlaw-12712	462	15	.	.	PUNCT
taxlaw-12712	463	1	107	107	NUM
taxlaw-12712	463	2	boris	boris	PROPN
taxlaw-12712	463	3	i.	i.	PROPN
taxlaw-12712	463	4	bittker	bittker	PROPN
taxlaw-12712	463	5	,	,	PUNCT
taxlaw-12712	463	6	woodworth	woodworth	PROPN
taxlaw-12712	463	7	lecture	lecture	NOUN
taxlaw-12712	463	8	november	november	PROPN
taxlaw-12712	463	9	1	1	NUM
taxlaw-12712	463	10	,	,	PUNCT
taxlaw-12712	463	11	1996	1996	NUM
taxlaw-12712	463	12	federal	federal	ADJ
taxlaw-12712	463	13	income	income	NOUN
taxlaw-12712	463	14	taxation	taxation	NOUN
taxlaw-12712	463	15	—	—	PUNCT
taxlaw-12712	463	16	then	then	ADV
taxlaw-12712	463	17	and	and	CCONJ
taxlaw-12712	463	18	now	now	ADV
taxlaw-12712	463	19	,	,	PUNCT
taxlaw-12712	463	20	23	23	NUM
taxlaw-12712	463	21	ohio	ohio	PROPN
taxlaw-12712	463	22	n.u	n.u	PROPN
taxlaw-12712	463	23	.	.	PROPN
taxlaw-12712	463	24	l.	l.	PROPN
taxlaw-12712	463	25	rev	rev	PROPN
taxlaw-12712	463	26	.	.	PROPN
taxlaw-12712	463	27	617	617	NUM
taxlaw-12712	463	28	,	,	PUNCT
taxlaw-12712	463	29	617	617	NUM
taxlaw-12712	463	30	-	-	SYM
taxlaw-12712	463	31	19	19	NUM
taxlaw-12712	463	32	(	(	PUNCT
taxlaw-12712	463	33	1997	1997	NUM
taxlaw-12712	463	34	)	)	PUNCT
taxlaw-12712	463	35	.	.	PUNCT
taxlaw-12712	464	1	108	108	NUM
taxlaw-12712	464	2	see	see	VERB
taxlaw-12712	464	3	kornhauser	kornhauser	NOUN
taxlaw-12712	464	4	,	,	PUNCT
taxlaw-12712	464	5	supra	supra	PROPN
taxlaw-12712	464	6	note	note	PROPN
taxlaw-12712	464	7	22	22	NUM
taxlaw-12712	464	8	,	,	PUNCT
taxlaw-12712	464	9	at	at	ADP
taxlaw-12712	464	10	21	21	NUM
taxlaw-12712	464	11	(	(	PUNCT
taxlaw-12712	464	12	“	"	PUNCT
taxlaw-12712	464	13	the	the	DET
taxlaw-12712	464	14	motivating	motivating	NOUN
taxlaw-12712	464	15	force	force	NOUN
taxlaw-12712	464	16	for	for	ADP
taxlaw-12712	464	17	this	this	DET
taxlaw-12712	464	18	abandonment	abandonment	NOUN
taxlaw-12712	464	19	[	[	X
taxlaw-12712	464	20	of	of	ADP
taxlaw-12712	464	21	macomber	macomber	PROPN
taxlaw-12712	464	22	]	]	PUNCT
taxlaw-12712	464	23	lies	lie	VERB
taxlaw-12712	464	24	in	in	ADP
taxlaw-12712	464	25	the	the	DET
taxlaw-12712	464	26	fact	fact	NOUN
taxlaw-12712	464	27	that	that	SCONJ
taxlaw-12712	464	28	a	a	DET
taxlaw-12712	464	29	narrow	narrow	ADJ
taxlaw-12712	464	30	interpretation	interpretation	NOUN
taxlaw-12712	464	31	of	of	ADP
taxlaw-12712	464	32	‘	'	PUNCT
taxlaw-12712	464	33	income	income	NOUN
taxlaw-12712	464	34	’	'	PUNCT
taxlaw-12712	464	35	would	would	AUX
taxlaw-12712	464	36	cause	cause	VERB
taxlaw-12712	464	37	the	the	DET
taxlaw-12712	464	38	court	court	NOUN
taxlaw-12712	464	39	to	to	PART
taxlaw-12712	464	40	be	be	AUX
taxlaw-12712	464	41	called	call	VERB
taxlaw-12712	464	42	upon	upon	SCONJ
taxlaw-12712	464	43	constantly	constantly	ADV
taxlaw-12712	464	44	to	to	PART
taxlaw-12712	464	45	decide	decide	VERB
taxlaw-12712	464	46	whether	whether	SCONJ
taxlaw-12712	464	47	a	a	DET
taxlaw-12712	464	48	particular	particular	ADJ
taxlaw-12712	464	49	provision	provision	NOUN
taxlaw-12712	464	50	fell	fall	VERB
taxlaw-12712	464	51	within	within	ADP
taxlaw-12712	464	52	that	that	DET
taxlaw-12712	464	53	narrowly	narrowly	ADV
taxlaw-12712	464	54	prescribed	prescribe	VERB
taxlaw-12712	464	55	definition	definition	NOUN
taxlaw-12712	464	56	of	of	ADP
taxlaw-12712	464	57	income	income	NOUN
taxlaw-12712	464	58	.	.	PUNCT
taxlaw-12712	464	59	”	"	PUNCT
taxlaw-12712	464	60	)	)	PUNCT
taxlaw-12712	464	61	.	.	PUNCT
taxlaw-12712	465	1	109	109	NUM
taxlaw-12712	465	2	this	this	DET
taxlaw-12712	465	3	trend	trend	NOUN
taxlaw-12712	465	4	largely	largely	ADV
taxlaw-12712	465	5	held	hold	VERB
taxlaw-12712	465	6	through	through	ADP
taxlaw-12712	465	7	the	the	DET
taxlaw-12712	465	8	court	court	NOUN
taxlaw-12712	465	9	’s	’s	PART
taxlaw-12712	465	10	turn	turn	NOUN
taxlaw-12712	465	11	toward	toward	ADP
taxlaw-12712	465	12	textualism	textualism	NOUN
taxlaw-12712	465	13	in	in	ADP
taxlaw-12712	465	14	the	the	DET
taxlaw-12712	465	15	1980s	1980s	NUM
taxlaw-12712	465	16	.	.	PUNCT
taxlaw-12712	466	1	see	see	VERB
taxlaw-12712	466	2	ordower	ordower	NOUN
taxlaw-12712	466	3	,	,	PUNCT
taxlaw-12712	466	4	supra	supra	PROPN
taxlaw-12712	466	5	note	note	NOUN
taxlaw-12712	466	6	22	22	NUM
taxlaw-12712	466	7	,	,	PUNCT
taxlaw-12712	466	8	at	at	ADP
taxlaw-12712	466	9	3	3	NUM
taxlaw-12712	466	10	-	-	SYM
taxlaw-12712	466	11	4	4	NUM
taxlaw-12712	466	12	.	.	X
taxlaw-12712	466	13	110	110	NUM
taxlaw-12712	466	14	see	see	NOUN
taxlaw-12712	466	15	goulder	goulder	NOUN
taxlaw-12712	466	16	,	,	PUNCT
taxlaw-12712	466	17	supra	supra	PROPN
taxlaw-12712	466	18	note	note	PROPN
taxlaw-12712	466	19	94	94	NUM
taxlaw-12712	466	20	,	,	PUNCT
taxlaw-12712	466	21	at	at	ADP
taxlaw-12712	466	22	16	16	NUM
taxlaw-12712	466	23	(	(	PUNCT
taxlaw-12712	466	24	“	"	PUNCT
taxlaw-12712	466	25	consider	consider	VERB
taxlaw-12712	466	26	the	the	DET
taxlaw-12712	466	27	oral	oral	ADJ
taxlaw-12712	466	28	arguments	argument	NOUN
taxlaw-12712	466	29	from	from	ADP
taxlaw-12712	466	30	last	last	ADJ
taxlaw-12712	466	31	december	december	PROPN
taxlaw-12712	466	32	.	.	PUNCT
taxlaw-12712	467	1	certain	certain	ADJ
taxlaw-12712	467	2	things	thing	NOUN
taxlaw-12712	467	3	were	be	AUX
taxlaw-12712	467	4	telegraphed	telegraph	VERB
taxlaw-12712	467	5	,	,	PUNCT
taxlaw-12712	467	6	early	early	ADV
taxlaw-12712	467	7	on	on	ADV
taxlaw-12712	467	8	,	,	PUNCT
taxlaw-12712	467	9	in	in	ADP
taxlaw-12712	467	10	the	the	DET
taxlaw-12712	467	11	verbal	verbal	ADJ
taxlaw-12712	467	12	exchanges	exchange	NOUN
taxlaw-12712	467	13	.	.	PUNCT
taxlaw-12712	467	14	”	"	PUNCT
taxlaw-12712	467	15	)	)	PUNCT
taxlaw-12712	467	16	.	.	PUNCT
taxlaw-12712	468	1	indeed	indeed	ADV
taxlaw-12712	468	2	,	,	PUNCT
taxlaw-12712	468	3	a	a	DET
taxlaw-12712	468	4	substantial	substantial	ADJ
taxlaw-12712	468	5	portion	portion	NOUN
taxlaw-12712	468	6	of	of	ADP
taxlaw-12712	468	7	moore	moore	PROPN
taxlaw-12712	468	8	’s	’s	PART
taxlaw-12712	468	9	oral	oral	ADJ
taxlaw-12712	468	10	argument	argument	NOUN
taxlaw-12712	468	11	addressed	address	VERB
taxlaw-12712	468	12	attribution	attribution	NOUN
taxlaw-12712	468	13	of	of	ADP
taxlaw-12712	468	14	income	income	NOUN
taxlaw-12712	468	15	,	,	PUNCT
taxlaw-12712	468	16	which	which	PRON
taxlaw-12712	468	17	kavanaugh	kavanaugh	NOUN
taxlaw-12712	468	18	relied	rely	VERB
taxlaw-12712	468	19	on	on	ADP
taxlaw-12712	468	20	in	in	ADP
taxlaw-12712	468	21	the	the	DET
taxlaw-12712	468	22	moore	moore	PROPN
taxlaw-12712	468	23	majority	majority	PROPN
taxlaw-12712	468	24	opinion	opinion	NOUN
taxlaw-12712	468	25	.	.	PUNCT
taxlaw-12712	469	1	transcript	transcript	NOUN
taxlaw-12712	469	2	of	of	ADP
taxlaw-12712	469	3	oral	oral	ADJ
taxlaw-12712	469	4	argument	argument	NOUN
taxlaw-12712	469	5	passim	passim	NOUN
taxlaw-12712	469	6	,	,	PUNCT
taxlaw-12712	469	7	moore	moore	PROPN
taxlaw-12712	469	8	v.	v.	PROPN
taxlaw-12712	469	9	united	united	PROPN
taxlaw-12712	469	10	states	states	PROPN
taxlaw-12712	469	11	,	,	PUNCT
taxlaw-12712	469	12	144	144	NUM
taxlaw-12712	469	13	s.	s.	PROPN
taxlaw-12712	469	14	ct	ct	PROPN
taxlaw-12712	469	15	.	.	PROPN
taxlaw-12712	469	16	1680	1680	NUM
taxlaw-12712	469	17	(	(	PUNCT
taxlaw-12712	469	18	2024	2024	NUM
taxlaw-12712	469	19	)	)	PUNCT
taxlaw-12712	469	20	(	(	PUNCT
taxlaw-12712	469	21	no	no	INTJ
taxlaw-12712	469	22	.	.	NOUN
taxlaw-12712	469	23	22	22	NUM
taxlaw-12712	469	24	-	-	SYM
taxlaw-12712	469	25	800	800	NUM
taxlaw-12712	469	26	)	)	PUNCT
taxlaw-12712	469	27	.	.	PUNCT
taxlaw-12712	470	1	111	111	NUM
taxlaw-12712	470	2	transcript	transcript	NOUN
taxlaw-12712	470	3	of	of	ADP
taxlaw-12712	470	4	oral	oral	ADJ
taxlaw-12712	470	5	argument	argument	NOUN
taxlaw-12712	470	6	at	at	ADP
taxlaw-12712	470	7	5	5	NUM
taxlaw-12712	470	8	,	,	PUNCT
taxlaw-12712	470	9	moore	moore	PROPN
taxlaw-12712	470	10	,	,	PUNCT
taxlaw-12712	470	11	144	144	NUM
taxlaw-12712	470	12	s.	s.	PROPN
taxlaw-12712	470	13	ct	ct	PROPN
taxlaw-12712	470	14	.	.	PROPN
taxlaw-12712	470	15	1680	1680	NUM
taxlaw-12712	470	16	(	(	PUNCT
taxlaw-12712	470	17	no	no	INTJ
taxlaw-12712	470	18	.	.	NOUN
taxlaw-12712	470	19	22	22	NUM
taxlaw-12712	470	20	-	-	SYM
taxlaw-12712	470	21	800	800	NUM
taxlaw-12712	470	22	)	)	PUNCT
taxlaw-12712	470	23	.	.	PUNCT
taxlaw-12712	471	1	112	112	NUM
taxlaw-12712	472	1	i	i	PRON
taxlaw-12712	472	2	d.	d.	PROPN
taxlaw-12712	472	3	at	at	ADP
taxlaw-12712	472	4	57	57	NUM
taxlaw-12712	472	5	-	-	SYM
taxlaw-12712	472	6	58	58	NUM
taxlaw-12712	472	7	.	.	PUNCT
taxlaw-12712	472	8	113	113	NUM
taxlaw-12712	473	1	i	i	PRON
taxlaw-12712	473	2	d.	d.	VERB
taxlaw-12712	473	3	at	at	ADP
taxlaw-12712	473	4	5	5	NUM
taxlaw-12712	473	5	-	-	SYM
taxlaw-12712	473	6	6	6	NUM
taxlaw-12712	473	7	.	.	PUNCT
taxlaw-12712	474	1	taxpayer	taxpayer	PROPN
taxlaw-12712	474	2	’s	’s	PART
taxlaw-12712	474	3	counsel	counsel	NOUN
taxlaw-12712	474	4	,	,	PUNCT
taxlaw-12712	474	5	mr	mr	PROPN
taxlaw-12712	474	6	.	.	PROPN
taxlaw-12712	474	7	grossman	grossman	PROPN
taxlaw-12712	474	8	,	,	PUNCT
taxlaw-12712	474	9	gave	give	VERB
taxlaw-12712	474	10	several	several	ADJ
taxlaw-12712	474	11	examples	example	NOUN
taxlaw-12712	474	12	of	of	ADP
taxlaw-12712	474	13	realization	realization	NOUN
taxlaw-12712	474	14	.	.	PUNCT
taxlaw-12712	475	1	solicitor	solicitor	PROPN
taxlaw-12712	475	2	general	general	PROPN
taxlaw-12712	475	3	prelogar	prelogar	PROPN
taxlaw-12712	475	4	called	call	VERB
taxlaw-12712	475	5	the	the	DET
taxlaw-12712	475	6	facts	fact	NOUN
taxlaw-12712	475	7	in	in	ADP
taxlaw-12712	475	8	moore	moore	PROPN
taxlaw-12712	475	9	“	"	PUNCT
taxlaw-12712	475	10	a	a	DET
taxlaw-12712	475	11	paradigmatic	paradigmatic	ADJ
taxlaw-12712	475	12	case	case	NOUN
taxlaw-12712	475	13	of	of	ADP
taxlaw-12712	475	14	realization	realization	NOUN
taxlaw-12712	475	15	.	.	PUNCT
taxlaw-12712	475	16	”	"	PUNCT
taxlaw-12712	476	1	i	i	PRON
taxlaw-12712	476	2	d.	d.	VERB
taxlaw-12712	476	3	at	at	ADP
taxlaw-12712	476	4	58	58	NUM
taxlaw-12712	476	5	.	.	PUNCT
taxlaw-12712	477	1	114	114	NUM
taxlaw-12712	478	1	i	i	PRON
taxlaw-12712	478	2	d.	d.	PROPN
taxlaw-12712	478	3	at	at	ADP
taxlaw-12712	478	4	36	36	NUM
taxlaw-12712	478	5	-	-	SYM
taxlaw-12712	478	6	39	39	NUM
taxlaw-12712	478	7	.	.	PUNCT
taxlaw-12712	479	1	115	115	NUM
taxlaw-12712	480	1	i	i	PRON
taxlaw-12712	480	2	d.	d.	PROPN
taxlaw-12712	480	3	at	at	ADP
taxlaw-12712	480	4	18	18	NUM
taxlaw-12712	480	5	.	.	PUNCT
taxlaw-12712	480	6	2024	2024	NUM
taxlaw-12712	480	7	]	]	PUNCT
taxlaw-12712	480	8	realization	realization	NOUN
taxlaw-12712	480	9	rule	rule	NOUN
taxlaw-12712	480	10	as	as	ADP
taxlaw-12712	480	11	a	a	DET
taxlaw-12712	480	12	legal	legal	ADJ
taxlaw-12712	480	13	standard	standard	NOUN
taxlaw-12712	480	14	17	17	NUM
taxlaw-12712	480	15	according	accord	VERB
taxlaw-12712	480	16	to	to	ADP
taxlaw-12712	480	17	sotomayor	sotomayor	NOUN
taxlaw-12712	480	18	,	,	PUNCT
taxlaw-12712	480	19	to	to	PART
taxlaw-12712	480	20	“	"	PUNCT
taxlaw-12712	480	21	announce	announce	VERB
taxlaw-12712	480	22	what	what	PRON
taxlaw-12712	480	23	realization	realization	NOUN
taxlaw-12712	480	24	is	be	AUX
taxlaw-12712	480	25	out	out	ADP
taxlaw-12712	480	26	of	of	ADP
taxlaw-12712	480	27	context	context	NOUN
taxlaw-12712	480	28	”	"	PUNCT
taxlaw-12712	480	29	would	would	AUX
taxlaw-12712	480	30	be	be	AUX
taxlaw-12712	480	31	both	both	PRON
taxlaw-12712	480	32	illogical	illogical	ADJ
taxlaw-12712	480	33	and	and	CCONJ
taxlaw-12712	480	34	“	"	PUNCT
taxlaw-12712	480	35	dangerous	dangerous	ADJ
taxlaw-12712	480	36	.	.	PUNCT
taxlaw-12712	480	37	”116	”116	PUNCT
taxlaw-12712	481	1	later	later	ADV
taxlaw-12712	481	2	,	,	PUNCT
taxlaw-12712	481	3	sotomayor	sotomayor	PROPN
taxlaw-12712	481	4	quipped	quip	VERB
taxlaw-12712	481	5	,	,	PUNCT
taxlaw-12712	481	6	“	"	PUNCT
taxlaw-12712	481	7	i	i	PRON
taxlaw-12712	481	8	guess	guess	VERB
taxlaw-12712	481	9	the	the	DET
taxlaw-12712	481	10	tenor	tenor	NOUN
taxlaw-12712	481	11	of	of	ADP
taxlaw-12712	481	12	the	the	DET
taxlaw-12712	481	13	questions	question	NOUN
taxlaw-12712	481	14	is	be	AUX
taxlaw-12712	481	15	that	that	SCONJ
taxlaw-12712	481	16	nobody	nobody	PRON
taxlaw-12712	481	17	’s	’	VERB
taxlaw-12712	481	18	happy	happy	ADJ
taxlaw-12712	481	19	with	with	ADP
taxlaw-12712	481	20	anybody	anybody	PRON
taxlaw-12712	481	21	’s	’s	PART
taxlaw-12712	481	22	definition	definition	NOUN
taxlaw-12712	481	23	of	of	ADP
taxlaw-12712	481	24	anything	anything	PRON
taxlaw-12712	481	25	,	,	PUNCT
taxlaw-12712	481	26	okay?”117	okay?”117	ADP
taxlaw-12712	481	27	this	this	DET
taxlaw-12712	481	28	definitional	definitional	ADJ
taxlaw-12712	481	29	dissatisfaction	dissatisfaction	NOUN
taxlaw-12712	481	30	highlights	highlight	VERB
taxlaw-12712	481	31	the	the	DET
taxlaw-12712	481	32	standard	standard	NOUN
taxlaw-12712	481	33	-	-	PUNCT
taxlaw-12712	481	34	like	like	ADJ
taxlaw-12712	481	35	features	feature	NOUN
taxlaw-12712	481	36	of	of	ADP
taxlaw-12712	481	37	the	the	PRON
taxlaw-12712	481	38	oft	oft	ADV
taxlaw-12712	481	39	-	-	PUNCT
taxlaw-12712	481	40	maligned	malign	VERB
taxlaw-12712	481	41	but	but	CCONJ
taxlaw-12712	481	42	omnipresent	omnipresent	NOUN
taxlaw-12712	481	43	realization	realization	NOUN
taxlaw-12712	481	44	requirement.118	requirement.118	VERB
taxlaw-12712	481	45	as	as	SCONJ
taxlaw-12712	481	46	the	the	DET
taxlaw-12712	481	47	justices	justice	NOUN
taxlaw-12712	481	48	noted	note	VERB
taxlaw-12712	481	49	,	,	PUNCT
taxlaw-12712	481	50	the	the	DET
taxlaw-12712	481	51	concept	concept	NOUN
taxlaw-12712	481	52	resists	resist	VERB
taxlaw-12712	481	53	ex	ex	PRON
taxlaw-12712	481	54	ante	ante	NOUN
taxlaw-12712	481	55	specification	specification	NOUN
taxlaw-12712	481	56	and	and	CCONJ
taxlaw-12712	481	57	begs	beg	NOUN
taxlaw-12712	481	58	for	for	ADP
taxlaw-12712	481	59	ex	ex	ADJ
taxlaw-12712	481	60	post	post	NOUN
taxlaw-12712	481	61	elaboration	elaboration	NOUN
taxlaw-12712	481	62	—	—	PUNCT
taxlaw-12712	481	63	a	a	DET
taxlaw-12712	481	64	task	task	NOUN
taxlaw-12712	481	65	that	that	PRON
taxlaw-12712	481	66	seven	seven	NUM
taxlaw-12712	481	67	out	out	ADP
taxlaw-12712	481	68	of	of	ADP
taxlaw-12712	481	69	nine	nine	NUM
taxlaw-12712	481	70	justices	justice	NOUN
taxlaw-12712	481	71	avoided	avoid	VERB
taxlaw-12712	481	72	in	in	ADP
taxlaw-12712	481	73	moore	moore	PROPN
taxlaw-12712	481	74	.	.	PUNCT
taxlaw-12712	482	1	instead	instead	ADV
taxlaw-12712	482	2	,	,	PUNCT
taxlaw-12712	482	3	the	the	DET
taxlaw-12712	482	4	five	five	NUM
taxlaw-12712	482	5	-	-	PUNCT
taxlaw-12712	482	6	justice	justice	NOUN
taxlaw-12712	482	7	moore	moore	PROPN
taxlaw-12712	482	8	majority	majority	PROPN
taxlaw-12712	482	9	found	find	VERB
taxlaw-12712	482	10	unequivocal	unequivocal	ADJ
taxlaw-12712	482	11	realization	realization	NOUN
taxlaw-12712	482	12	by	by	ADP
taxlaw-12712	482	13	a	a	DET
taxlaw-12712	482	14	legal	legal	ADJ
taxlaw-12712	482	15	entity	entity	NOUN
taxlaw-12712	482	16	owned	own	VERB
taxlaw-12712	482	17	by	by	ADP
taxlaw-12712	482	18	the	the	DET
taxlaw-12712	482	19	taxpayers	taxpayer	NOUN
taxlaw-12712	482	20	,	,	PUNCT
taxlaw-12712	482	21	coupled	couple	VERB
taxlaw-12712	482	22	with	with	ADP
taxlaw-12712	482	23	permissible	permissible	ADJ
taxlaw-12712	482	24	attribution	attribution	NOUN
taxlaw-12712	482	25	of	of	ADP
taxlaw-12712	482	26	this	this	DET
taxlaw-12712	482	27	realized	realize	VERB
taxlaw-12712	482	28	income	income	NOUN
taxlaw-12712	482	29	from	from	ADP
taxlaw-12712	482	30	the	the	DET
taxlaw-12712	482	31	entity	entity	NOUN
taxlaw-12712	482	32	to	to	ADP
taxlaw-12712	482	33	the	the	DET
taxlaw-12712	482	34	taxpayers	taxpayer	NOUN
taxlaw-12712	482	35	that	that	PRON
taxlaw-12712	482	36	owned	own	VERB
taxlaw-12712	482	37	stock	stock	NOUN
taxlaw-12712	482	38	in	in	ADP
taxlaw-12712	482	39	the	the	DET
taxlaw-12712	482	40	entity	entity	NOUN
taxlaw-12712	482	41	.	.	PUNCT
taxlaw-12712	483	1	the	the	DET
taxlaw-12712	483	2	justices	justice	NOUN
taxlaw-12712	483	3	left	leave	VERB
taxlaw-12712	483	4	open	open	ADJ
taxlaw-12712	483	5	realization	realization	NOUN
taxlaw-12712	483	6	’s	’s	PART
taxlaw-12712	483	7	constitutional	constitutional	ADJ
taxlaw-12712	483	8	status	status	NOUN
taxlaw-12712	483	9	.	.	PUNCT
taxlaw-12712	484	1	this	this	DET
taxlaw-12712	484	2	section	section	NOUN
taxlaw-12712	484	3	establishes	establish	VERB
taxlaw-12712	484	4	the	the	DET
taxlaw-12712	484	5	facts	fact	NOUN
taxlaw-12712	484	6	in	in	ADP
taxlaw-12712	484	7	moore	moore	PROPN
taxlaw-12712	484	8	and	and	CCONJ
taxlaw-12712	484	9	why	why	SCONJ
taxlaw-12712	484	10	those	those	DET
taxlaw-12712	484	11	facts	fact	NOUN
taxlaw-12712	484	12	implicated	implicate	VERB
taxlaw-12712	484	13	realization.119	realization.119	NOUN
taxlaw-12712	484	14	then	then	ADV
taxlaw-12712	484	15	,	,	PUNCT
taxlaw-12712	484	16	this	this	DET
taxlaw-12712	484	17	part	part	NOUN
taxlaw-12712	484	18	discusses	discuss	VERB
taxlaw-12712	484	19	the	the	DET
taxlaw-12712	484	20	moore	moore	PROPN
taxlaw-12712	484	21	opinions	opinion	NOUN
taxlaw-12712	484	22	,	,	PUNCT
taxlaw-12712	484	23	in	in	ADP
taxlaw-12712	484	24	which	which	PRON
taxlaw-12712	484	25	four	four	NUM
taxlaw-12712	484	26	—	—	PUNCT
taxlaw-12712	484	27	and	and	CCONJ
taxlaw-12712	484	28	perhaps	perhaps	ADV
taxlaw-12712	484	29	more	more	ADJ
taxlaw-12712	484	30	—	—	PUNCT
taxlaw-12712	484	31	justices	justice	NOUN
taxlaw-12712	484	32	clearly	clearly	ADV
taxlaw-12712	484	33	support	support	VERB
taxlaw-12712	484	34	a	a	DET
taxlaw-12712	484	35	constitutional	constitutional	ADJ
taxlaw-12712	484	36	realization	realization	NOUN
taxlaw-12712	484	37	requirement	requirement	NOUN
taxlaw-12712	484	38	in	in	ADP
taxlaw-12712	484	39	some	some	DET
taxlaw-12712	484	40	form.120	form.120	ADJ
taxlaw-12712	484	41	1	1	NUM
taxlaw-12712	484	42	.	.	PUNCT
taxlaw-12712	484	43	realization	realization	NOUN
taxlaw-12712	484	44	in	in	ADP
taxlaw-12712	484	45	moore	moore	PROPN
taxlaw-12712	484	46	in	in	ADP
taxlaw-12712	484	47	moore	moore	PROPN
taxlaw-12712	484	48	,	,	PUNCT
taxlaw-12712	484	49	the	the	DET
taxlaw-12712	484	50	question	question	NOUN
taxlaw-12712	484	51	presented	present	VERB
taxlaw-12712	484	52	asked	ask	VERB
taxlaw-12712	484	53	“	"	PUNCT
taxlaw-12712	484	54	[	[	X
taxlaw-12712	484	55	w]hether	w]hether	ADP
taxlaw-12712	484	56	the	the	DET
taxlaw-12712	484	57	sixteenth	sixteenth	ADJ
taxlaw-12712	484	58	amendment	amendment	NOUN
taxlaw-12712	484	59	authorizes	authorize	VERB
taxlaw-12712	484	60	congress	congress	PROPN
taxlaw-12712	484	61	to	to	PART
taxlaw-12712	484	62	tax	tax	VERB
taxlaw-12712	484	63	unrealized	unrealized	ADJ
taxlaw-12712	484	64	sums	sum	NOUN
taxlaw-12712	484	65	.	.	PUNCT
taxlaw-12712	484	66	”121	”121	VERB
taxlaw-12712	485	1	although	although	SCONJ
taxlaw-12712	485	2	moore	moore	PROPN
taxlaw-12712	485	3	held	hold	VERB
taxlaw-12712	485	4	that	that	SCONJ
taxlaw-12712	485	5	the	the	DET
taxlaw-12712	485	6	taxpayers	taxpayer	NOUN
taxlaw-12712	485	7	clearly	clearly	ADV
taxlaw-12712	485	8	realized	realize	VERB
taxlaw-12712	485	9	income	income	NOUN
taxlaw-12712	485	10	(	(	PUNCT
taxlaw-12712	485	11	and	and	CCONJ
taxlaw-12712	485	12	thus	thus	ADV
taxlaw-12712	485	13	did	do	AUX
taxlaw-12712	485	14	not	not	PART
taxlaw-12712	485	15	reach	reach	VERB
taxlaw-12712	485	16	the	the	DET
taxlaw-12712	485	17	constitutional	constitutional	ADJ
taxlaw-12712	485	18	question	question	NOUN
taxlaw-12712	485	19	presented	present	VERB
taxlaw-12712	485	20	)	)	PUNCT
taxlaw-12712	485	21	,	,	PUNCT
taxlaw-12712	485	22	the	the	DET
taxlaw-12712	485	23	loose	loose	ADJ
taxlaw-12712	485	24	and	and	CCONJ
taxlaw-12712	485	25	easy	easy	ADJ
taxlaw-12712	485	26	reasoning	reasoning	NOUN
taxlaw-12712	485	27	in	in	ADP
taxlaw-12712	485	28	the	the	DET
taxlaw-12712	485	29	moore	moore	PROPN
taxlaw-12712	485	30	majority	majority	PROPN
taxlaw-12712	485	31	opinion	opinion	NOUN
taxlaw-12712	485	32	belies	belie	VERB
taxlaw-12712	485	33	the	the	DET
taxlaw-12712	485	34	fact	fact	NOUN
taxlaw-12712	485	35	that	that	SCONJ
taxlaw-12712	485	36	the	the	DET
taxlaw-12712	485	37	existence	existence	NOUN
taxlaw-12712	485	38	of	of	ADP
taxlaw-12712	485	39	realization	realization	NOUN
taxlaw-12712	485	40	or	or	CCONJ
taxlaw-12712	485	41	nonrealization	nonrealization	NOUN
taxlaw-12712	485	42	under	under	ADP
taxlaw-12712	485	43	moore	moore	PROPN
taxlaw-12712	485	44	’s	’s	PART
taxlaw-12712	485	45	facts	fact	NOUN
taxlaw-12712	485	46	was	be	AUX
taxlaw-12712	485	47	a	a	DET
taxlaw-12712	485	48	difficult	difficult	ADJ
taxlaw-12712	485	49	question	question	NOUN
taxlaw-12712	485	50	for	for	ADP
taxlaw-12712	485	51	the	the	DET
taxlaw-12712	485	52	court	court	NOUN
taxlaw-12712	485	53	as	as	ADP
taxlaw-12712	485	54	a	a	DET
taxlaw-12712	485	55	whole.122	whole.122	NOUN
taxlaw-12712	485	56	in	in	ADP
taxlaw-12712	485	57	large	large	ADJ
taxlaw-12712	485	58	part	part	NOUN
taxlaw-12712	485	59	,	,	PUNCT
taxlaw-12712	485	60	this	this	DET
taxlaw-12712	485	61	question	question	NOUN
taxlaw-12712	485	62	’s	’s	PART
taxlaw-12712	485	63	difficulties	difficulty	NOUN
taxlaw-12712	485	64	arise	arise	VERB
taxlaw-12712	485	65	from	from	ADP
taxlaw-12712	485	66	the	the	DET
taxlaw-12712	485	67	fact	fact	NOUN
taxlaw-12712	485	68	that	that	SCONJ
taxlaw-12712	485	69	realization	realization	NOUN
taxlaw-12712	485	70	,	,	PUNCT
taxlaw-12712	485	71	as	as	ADP
taxlaw-12712	485	72	a	a	DET
taxlaw-12712	485	73	standard	standard	ADJ
taxlaw-12712	485	74	-	-	PUNCT
taxlaw-12712	485	75	like	like	ADJ
taxlaw-12712	485	76	concept	concept	NOUN
taxlaw-12712	485	77	,	,	PUNCT
taxlaw-12712	485	78	is	be	AUX
taxlaw-12712	485	79	not	not	PART
taxlaw-12712	485	80	well	well	ADV
taxlaw-12712	485	81	-	-	PUNCT
taxlaw-12712	485	82	defined	define	VERB
taxlaw-12712	485	83	at	at	ADP
taxlaw-12712	485	84	its	its	PRON
taxlaw-12712	485	85	edges.123	edges.123	NOUN
taxlaw-12712	485	86	because	because	SCONJ
taxlaw-12712	485	87	macomber	macomber	PROPN
taxlaw-12712	485	88	’s	’s	PART
taxlaw-12712	485	89	presumed	presume	VERB
taxlaw-12712	485	90	demise	demise	NOUN
taxlaw-12712	485	91	yielded	yield	VERB
taxlaw-12712	485	92	116	116	NUM
taxlaw-12712	485	93	i	i	PRON
taxlaw-12712	485	94	d.	d.	PROPN
taxlaw-12712	485	95	at	at	ADP
taxlaw-12712	485	96	18	18	NUM
taxlaw-12712	485	97	.	.	PUNCT
taxlaw-12712	485	98	117	117	NUM
taxlaw-12712	486	1	i	i	PROPN
taxlaw-12712	486	2	d.	d.	PROPN
taxlaw-12712	486	3	at	at	ADP
taxlaw-12712	486	4	105	105	NUM
taxlaw-12712	486	5	.	.	PUNCT
taxlaw-12712	487	1	justices	justice	NOUN
taxlaw-12712	487	2	alito	alito	PROPN
taxlaw-12712	487	3	,	,	PUNCT
taxlaw-12712	487	4	barrett	barrett	PROPN
taxlaw-12712	487	5	,	,	PUNCT
taxlaw-12712	487	6	gorsuch	gorsuch	ADJ
taxlaw-12712	487	7	,	,	PUNCT
taxlaw-12712	487	8	and	and	CCONJ
taxlaw-12712	487	9	kavanaugh	kavanaugh	NOUN
taxlaw-12712	487	10	asked	ask	VERB
taxlaw-12712	487	11	questions	question	NOUN
taxlaw-12712	487	12	that	that	PRON
taxlaw-12712	487	13	touched	touch	VERB
taxlaw-12712	487	14	on	on	ADP
taxlaw-12712	487	15	the	the	DET
taxlaw-12712	487	16	definition	definition	NOUN
taxlaw-12712	487	17	of	of	ADP
taxlaw-12712	487	18	realization	realization	NOUN
taxlaw-12712	487	19	.	.	PUNCT
taxlaw-12712	488	1	although	although	SCONJ
taxlaw-12712	488	2	chief	chief	ADJ
taxlaw-12712	488	3	justice	justice	NOUN
taxlaw-12712	488	4	roberts	roberts	PROPN
taxlaw-12712	488	5	did	do	AUX
taxlaw-12712	488	6	not	not	PART
taxlaw-12712	488	7	directly	directly	ADV
taxlaw-12712	488	8	interrogate	interrogate	VERB
taxlaw-12712	488	9	the	the	DET
taxlaw-12712	488	10	parameters	parameter	NOUN
taxlaw-12712	488	11	of	of	ADP
taxlaw-12712	488	12	realization	realization	NOUN
taxlaw-12712	488	13	,	,	PUNCT
taxlaw-12712	488	14	he	he	PRON
taxlaw-12712	488	15	presumably	presumably	ADV
taxlaw-12712	488	16	was	be	AUX
taxlaw-12712	488	17	familiar	familiar	ADJ
taxlaw-12712	488	18	with	with	ADP
taxlaw-12712	488	19	the	the	DET
taxlaw-12712	488	20	concept	concept	NOUN
taxlaw-12712	488	21	’s	’s	PART
taxlaw-12712	488	22	vagaries	vagary	NOUN
taxlaw-12712	488	23	.	.	PUNCT
taxlaw-12712	489	1	in	in	ADP
taxlaw-12712	489	2	1991	1991	NUM
taxlaw-12712	489	3	,	,	PUNCT
taxlaw-12712	489	4	roberts	roberts	PROPN
taxlaw-12712	489	5	argued	argue	VERB
taxlaw-12712	489	6	for	for	ADP
taxlaw-12712	489	7	the	the	DET
taxlaw-12712	489	8	government	government	NOUN
taxlaw-12712	489	9	as	as	ADP
taxlaw-12712	489	10	acting	acting	NOUN
taxlaw-12712	489	11	solicitor	solicitor	PROPN
taxlaw-12712	489	12	general	general	PROPN
taxlaw-12712	489	13	in	in	ADP
taxlaw-12712	489	14	cottage	cottage	NOUN
taxlaw-12712	489	15	savings	saving	NOUN
taxlaw-12712	489	16	assn	assn	PROPN
taxlaw-12712	489	17	.	.	PUNCT
taxlaw-12712	490	1	v.	v.	ADP
taxlaw-12712	490	2	comm’r	comm’r	NOUN
taxlaw-12712	490	3	,	,	PUNCT
taxlaw-12712	490	4	499	499	NUM
taxlaw-12712	490	5	u.s	u.s	PROPN
taxlaw-12712	490	6	.	.	PROPN
taxlaw-12712	490	7	554	554	NUM
taxlaw-12712	490	8	(	(	PUNCT
taxlaw-12712	490	9	1991	1991	NUM
taxlaw-12712	490	10	)	)	PUNCT
taxlaw-12712	490	11	,	,	PUNCT
taxlaw-12712	490	12	which	which	PRON
taxlaw-12712	490	13	addressed	address	VERB
taxlaw-12712	490	14	realization	realization	NOUN
taxlaw-12712	490	15	outside	outside	ADP
taxlaw-12712	490	16	of	of	ADP
taxlaw-12712	490	17	the	the	DET
taxlaw-12712	490	18	constitutional	constitutional	ADJ
taxlaw-12712	490	19	context	context	NOUN
taxlaw-12712	490	20	.	.	PUNCT
taxlaw-12712	491	1	transcript	transcript	NOUN
taxlaw-12712	491	2	of	of	ADP
taxlaw-12712	491	3	oral	oral	ADJ
taxlaw-12712	491	4	argument	argument	NOUN
taxlaw-12712	491	5	at	at	ADP
taxlaw-12712	491	6	1	1	NUM
taxlaw-12712	491	7	,	,	PUNCT
taxlaw-12712	491	8	cottage	cottage	NOUN
taxlaw-12712	491	9	savings	saving	NOUN
taxlaw-12712	491	10	,	,	PUNCT
taxlaw-12712	491	11	499	499	NUM
taxlaw-12712	491	12	u.s	u.s	PROPN
taxlaw-12712	491	13	.	.	PROPN
taxlaw-12712	491	14	554	554	NUM
taxlaw-12712	491	15	(	(	PUNCT
taxlaw-12712	491	16	no	no	NOUN
taxlaw-12712	491	17	.	.	NOUN
taxlaw-12712	491	18	89	89	NUM
taxlaw-12712	491	19	-	-	SYM
taxlaw-12712	491	20	1965	1965	NUM
taxlaw-12712	491	21	)	)	PUNCT
taxlaw-12712	491	22	.	.	PUNCT
taxlaw-12712	492	1	118	118	NUM
taxlaw-12712	492	2	see	see	VERB
taxlaw-12712	492	3	lily	lily	ADJ
taxlaw-12712	492	4	batchelder	batchelder	NOUN
taxlaw-12712	492	5	et	et	PROPN
taxlaw-12712	492	6	al	al	PROPN
taxlaw-12712	492	7	.	.	PROPN
taxlaw-12712	492	8	,	,	PUNCT
taxlaw-12712	492	9	the	the	DET
taxlaw-12712	492	10	moores	moore	NOUN
taxlaw-12712	492	11	lost	lose	VERB
taxlaw-12712	492	12	their	their	PRON
taxlaw-12712	492	13	claim	claim	NOUN
taxlaw-12712	492	14	and	and	CCONJ
taxlaw-12712	492	15	moore	moore	NOUN
taxlaw-12712	492	16	,	,	PUNCT
taxlaw-12712	492	17	184	184	NUM
taxlaw-12712	492	18	tax	tax	NOUN
taxlaw-12712	492	19	notes	note	NOUN
taxlaw-12712	492	20	fed	feed	VERB
taxlaw-12712	492	21	.	.	PROPN
taxlaw-12712	493	1	1509	1509	NUM
taxlaw-12712	493	2	,	,	PUNCT
taxlaw-12712	493	3	1510	1510	NUM
taxlaw-12712	493	4	(	(	PUNCT
taxlaw-12712	493	5	aug	aug	PROPN
taxlaw-12712	493	6	.	.	PROPN
taxlaw-12712	493	7	19	19	NUM
taxlaw-12712	493	8	,	,	PUNCT
taxlaw-12712	493	9	2024	2024	NUM
taxlaw-12712	493	10	)	)	PUNCT
taxlaw-12712	493	11	(	(	PUNCT
taxlaw-12712	493	12	“	"	PUNCT
taxlaw-12712	493	13	[	[	X
taxlaw-12712	493	14	t]he	t]he	ADV
taxlaw-12712	493	15	concept	concept	NOUN
taxlaw-12712	493	16	of	of	ADP
taxlaw-12712	493	17	realization	realization	NOUN
taxlaw-12712	493	18	defies	defy	VERB
taxlaw-12712	493	19	a	a	DET
taxlaw-12712	493	20	clear	clear	ADJ
taxlaw-12712	493	21	definition	definition	NOUN
taxlaw-12712	493	22	.	.	PUNCT
taxlaw-12712	493	23	”	"	PUNCT
taxlaw-12712	493	24	)	)	PUNCT
taxlaw-12712	493	25	.	.	PUNCT
taxlaw-12712	494	1	119	119	NUM
taxlaw-12712	494	2	the	the	DET
taxlaw-12712	494	3	court	court	NOUN
taxlaw-12712	494	4	presumably	presumably	ADV
taxlaw-12712	494	5	took	take	VERB
taxlaw-12712	494	6	moore	moore	NOUN
taxlaw-12712	494	7	on	on	ADP
taxlaw-12712	494	8	certiorari	certiorari	NOUN
taxlaw-12712	494	9	because	because	SCONJ
taxlaw-12712	494	10	the	the	DET
taxlaw-12712	494	11	ninth	ninth	ADJ
taxlaw-12712	494	12	circuit	circuit	NOUN
taxlaw-12712	494	13	stated	state	VERB
taxlaw-12712	494	14	that	that	SCONJ
taxlaw-12712	494	15	macomber	macomber	PROPN
taxlaw-12712	494	16	was	be	AUX
taxlaw-12712	494	17	no	no	ADV
taxlaw-12712	494	18	longer	long	ADV
taxlaw-12712	494	19	good	good	ADJ
taxlaw-12712	494	20	law	law	NOUN
taxlaw-12712	494	21	,	,	PUNCT
taxlaw-12712	494	22	even	even	ADV
taxlaw-12712	494	23	though	though	SCONJ
taxlaw-12712	494	24	the	the	DET
taxlaw-12712	494	25	court	court	NOUN
taxlaw-12712	494	26	has	have	AUX
taxlaw-12712	494	27	never	never	ADV
taxlaw-12712	494	28	expressly	expressly	ADV
taxlaw-12712	494	29	overruled	overrule	VERB
taxlaw-12712	494	30	the	the	DET
taxlaw-12712	494	31	case	case	NOUN
taxlaw-12712	494	32	.	.	PUNCT
taxlaw-12712	495	1	see	see	VERB
taxlaw-12712	495	2	moore	moore	PROPN
taxlaw-12712	495	3	v.	v.	PROPN
taxlaw-12712	495	4	united	united	PROPN
taxlaw-12712	495	5	states	states	PROPN
taxlaw-12712	495	6	,	,	PUNCT
taxlaw-12712	495	7	36	36	NUM
taxlaw-12712	495	8	f.4th	f.4th	NOUN
taxlaw-12712	495	9	930	930	NUM
taxlaw-12712	495	10	,	,	PUNCT
taxlaw-12712	495	11	935	935	NUM
taxlaw-12712	495	12	-	-	SYM
taxlaw-12712	495	13	38	38	NUM
taxlaw-12712	495	14	(	(	PUNCT
taxlaw-12712	495	15	9th	9th	ADJ
taxlaw-12712	495	16	cir	cir	NOUN
taxlaw-12712	495	17	.	.	PUNCT
taxlaw-12712	495	18	2022	2022	NUM
taxlaw-12712	495	19	)	)	PUNCT
taxlaw-12712	495	20	,	,	PUNCT
taxlaw-12712	495	21	cert	cert	NOUN
taxlaw-12712	495	22	.	.	PUNCT
taxlaw-12712	496	1	granted	grant	VERB
taxlaw-12712	496	2	,	,	PUNCT
taxlaw-12712	496	3	143	143	NUM
taxlaw-12712	496	4	s.	s.	PROPN
taxlaw-12712	496	5	ct	ct	PROPN
taxlaw-12712	496	6	.	.	PROPN
taxlaw-12712	496	7	2656	2656	NUM
taxlaw-12712	496	8	(	(	PUNCT
taxlaw-12712	496	9	2023	2023	NUM
taxlaw-12712	496	10	)	)	PUNCT
taxlaw-12712	496	11	,	,	PUNCT
taxlaw-12712	496	12	aff’d	aff’d	NUM
taxlaw-12712	496	13	,	,	PUNCT
taxlaw-12712	496	14	moore	moore	PROPN
taxlaw-12712	496	15	v.	v.	PROPN
taxlaw-12712	496	16	united	united	PROPN
taxlaw-12712	496	17	states	states	PROPN
taxlaw-12712	496	18	,	,	PUNCT
taxlaw-12712	496	19	144	144	NUM
taxlaw-12712	496	20	s.	s.	PROPN
taxlaw-12712	496	21	ct	ct	PROPN
taxlaw-12712	496	22	.	.	PROPN
taxlaw-12712	496	23	1680	1680	NUM
taxlaw-12712	496	24	(	(	PUNCT
taxlaw-12712	496	25	2024	2024	NUM
taxlaw-12712	496	26	)	)	PUNCT
taxlaw-12712	496	27	.	.	PUNCT
taxlaw-12712	497	1	the	the	DET
taxlaw-12712	497	2	ninth	ninth	ADJ
taxlaw-12712	497	3	circuit	circuit	PROPN
taxlaw-12712	497	4	’s	’s	PART
taxlaw-12712	497	5	view	view	NOUN
taxlaw-12712	497	6	reflected	reflect	VERB
taxlaw-12712	497	7	the	the	DET
taxlaw-12712	497	8	general	general	ADJ
taxlaw-12712	497	9	consensus	consensus	NOUN
taxlaw-12712	497	10	among	among	ADP
taxlaw-12712	497	11	legal	legal	ADJ
taxlaw-12712	497	12	academics	academic	NOUN
taxlaw-12712	497	13	prior	prior	ADV
taxlaw-12712	497	14	to	to	ADP
taxlaw-12712	497	15	moore	moore	PROPN
taxlaw-12712	497	16	,	,	PUNCT
taxlaw-12712	497	17	and	and	CCONJ
taxlaw-12712	497	18	this	this	DET
taxlaw-12712	497	19	consensus	consensus	NOUN
taxlaw-12712	497	20	had	have	VERB
taxlaw-12712	497	21	a	a	DET
taxlaw-12712	497	22	strong	strong	ADJ
taxlaw-12712	497	23	basis	basis	NOUN
taxlaw-12712	497	24	in	in	ADP
taxlaw-12712	497	25	subsequent	subsequent	ADJ
taxlaw-12712	497	26	supreme	supreme	PROPN
taxlaw-12712	497	27	court	court	PROPN
taxlaw-12712	497	28	cases	case	NOUN
taxlaw-12712	497	29	.	.	PUNCT
taxlaw-12712	498	1	by	by	ADP
taxlaw-12712	498	2	expressly	expressly	ADV
taxlaw-12712	498	3	overruling	overrule	VERB
taxlaw-12712	498	4	macomber	macomber	PROPN
taxlaw-12712	498	5	,	,	PUNCT
taxlaw-12712	498	6	however	however	ADV
taxlaw-12712	498	7	,	,	PUNCT
taxlaw-12712	498	8	the	the	DET
taxlaw-12712	498	9	ninth	ninth	ADJ
taxlaw-12712	498	10	circuit	circuit	NOUN
taxlaw-12712	498	11	may	may	AUX
taxlaw-12712	498	12	have	have	AUX
taxlaw-12712	498	13	overstepped	overstep	VERB
taxlaw-12712	498	14	its	its	PRON
taxlaw-12712	498	15	authority	authority	NOUN
taxlaw-12712	498	16	,	,	PUNCT
taxlaw-12712	498	17	at	at	ADP
taxlaw-12712	498	18	least	least	ADJ
taxlaw-12712	498	19	from	from	ADP
taxlaw-12712	498	20	the	the	DET
taxlaw-12712	498	21	supreme	supreme	PROPN
taxlaw-12712	498	22	court	court	PROPN
taxlaw-12712	498	23	’s	’s	PART
taxlaw-12712	498	24	perspective	perspective	NOUN
taxlaw-12712	498	25	.	.	PUNCT
taxlaw-12712	499	1	120	120	NUM
taxlaw-12712	499	2	the	the	DET
taxlaw-12712	499	3	contours	contours	NOUN
taxlaw-12712	499	4	of	of	ADP
taxlaw-12712	499	5	any	any	DET
taxlaw-12712	499	6	constitutional	constitutional	ADJ
taxlaw-12712	499	7	realization	realization	NOUN
taxlaw-12712	499	8	requirement	requirement	NOUN
taxlaw-12712	499	9	remain	remain	VERB
taxlaw-12712	499	10	inchoate	inchoate	ADJ
taxlaw-12712	499	11	.	.	PUNCT
taxlaw-12712	500	1	see	see	VERB
taxlaw-12712	500	2	batchelder	batchelder	NOUN
taxlaw-12712	500	3	,	,	PUNCT
taxlaw-12712	500	4	supra	supra	PROPN
taxlaw-12712	500	5	note	note	PROPN
taxlaw-12712	500	6	118	118	NUM
taxlaw-12712	500	7	,	,	PUNCT
taxlaw-12712	500	8	at	at	ADP
taxlaw-12712	500	9	1512	1512	NUM
taxlaw-12712	500	10	(	(	PUNCT
taxlaw-12712	500	11	“	"	PUNCT
taxlaw-12712	500	12	[	[	X
taxlaw-12712	500	13	t]he	t]he	ADJ
taxlaw-12712	500	14	moores	moore	NOUN
taxlaw-12712	500	15	failed	fail	VERB
taxlaw-12712	500	16	to	to	PART
taxlaw-12712	500	17	offer	offer	VERB
taxlaw-12712	500	18	a	a	DET
taxlaw-12712	500	19	workable	workable	ADJ
taxlaw-12712	500	20	constitutional	constitutional	ADJ
taxlaw-12712	500	21	realization	realization	NOUN
taxlaw-12712	500	22	rule	rule	NOUN
taxlaw-12712	500	23	,	,	PUNCT
taxlaw-12712	500	24	and	and	CCONJ
taxlaw-12712	500	25	it	it	PRON
taxlaw-12712	500	26	is	be	AUX
taxlaw-12712	500	27	unclear	unclear	ADJ
taxlaw-12712	500	28	if	if	SCONJ
taxlaw-12712	500	29	there	there	PRON
taxlaw-12712	500	30	is	be	VERB
taxlaw-12712	500	31	one	one	NUM
taxlaw-12712	500	32	.	.	PUNCT
taxlaw-12712	500	33	”	"	PUNCT
taxlaw-12712	500	34	)	)	PUNCT
taxlaw-12712	500	35	.	.	PUNCT
taxlaw-12712	501	1	121	121	NUM
taxlaw-12712	501	2	petition	petition	NOUN
taxlaw-12712	501	3	for	for	ADP
taxlaw-12712	501	4	writ	writ	NOUN
taxlaw-12712	501	5	of	of	ADP
taxlaw-12712	501	6	certiorari	certiorari	NOUN
taxlaw-12712	501	7	at	at	ADP
taxlaw-12712	501	8	i	i	PROPN
taxlaw-12712	501	9	,	,	PUNCT
taxlaw-12712	501	10	moore	moore	PROPN
taxlaw-12712	501	11	,	,	PUNCT
taxlaw-12712	501	12	144	144	NUM
taxlaw-12712	501	13	s.	s.	PROPN
taxlaw-12712	501	14	ct	ct	PROPN
taxlaw-12712	501	15	.	.	PROPN
taxlaw-12712	501	16	1680	1680	NUM
taxlaw-12712	501	17	(	(	PUNCT
taxlaw-12712	501	18	no	no	INTJ
taxlaw-12712	501	19	.	.	NOUN
taxlaw-12712	501	20	22	22	NUM
taxlaw-12712	501	21	-	-	SYM
taxlaw-12712	501	22	800	800	NUM
taxlaw-12712	501	23	)	)	PUNCT
taxlaw-12712	501	24	.	.	PUNCT
taxlaw-12712	502	1	122	122	NUM
taxlaw-12712	502	2	in	in	ADP
taxlaw-12712	502	3	moore	moore	PROPN
taxlaw-12712	502	4	,	,	PUNCT
taxlaw-12712	502	5	the	the	DET
taxlaw-12712	502	6	majority	majority	NOUN
taxlaw-12712	502	7	opinion	opinion	NOUN
taxlaw-12712	502	8	was	be	AUX
taxlaw-12712	502	9	joined	join	VERB
taxlaw-12712	502	10	by	by	ADP
taxlaw-12712	502	11	five	five	NUM
taxlaw-12712	502	12	justices	justice	NOUN
taxlaw-12712	502	13	,	,	PUNCT
taxlaw-12712	502	14	with	with	ADP
taxlaw-12712	502	15	two	two	NUM
taxlaw-12712	502	16	concurring	concurring	NOUN
taxlaw-12712	502	17	in	in	ADP
taxlaw-12712	502	18	the	the	DET
taxlaw-12712	502	19	result	result	NOUN
taxlaw-12712	502	20	and	and	CCONJ
taxlaw-12712	502	21	two	two	NUM
taxlaw-12712	502	22	dissenting	dissent	VERB
taxlaw-12712	502	23	.	.	PUNCT
taxlaw-12712	503	1	see	see	VERB
taxlaw-12712	503	2	discussion	discussion	NOUN
taxlaw-12712	503	3	infra	infra	NOUN
taxlaw-12712	503	4	section	section	NOUN
taxlaw-12712	503	5	ii.b.2	ii.b.2	NOUN
taxlaw-12712	503	6	.	.	PUNCT
taxlaw-12712	504	1	123	123	NUM
taxlaw-12712	504	2	see	see	VERB
taxlaw-12712	504	3	moore	moore	PROPN
taxlaw-12712	504	4	,	,	PUNCT
taxlaw-12712	504	5	144	144	NUM
taxlaw-12712	504	6	s.	s.	PROPN
taxlaw-12712	504	7	ct	ct	PROPN
taxlaw-12712	504	8	.	.	PUNCT
taxlaw-12712	505	1	at	at	ADP
taxlaw-12712	505	2	1704	1704	NUM
taxlaw-12712	505	3	(	(	PUNCT
taxlaw-12712	505	4	barrett	barrett	PROPN
taxlaw-12712	505	5	,	,	PUNCT
taxlaw-12712	505	6	j.	j.	PROPN
taxlaw-12712	505	7	,	,	PUNCT
taxlaw-12712	505	8	concurring	concur	VERB
taxlaw-12712	505	9	)	)	PUNCT
taxlaw-12712	505	10	(	(	PUNCT
taxlaw-12712	505	11	“	"	PUNCT
taxlaw-12712	505	12	our	our	PRON
taxlaw-12712	505	13	cases	case	NOUN
taxlaw-12712	505	14	describe	describe	VERB
taxlaw-12712	505	15	many	many	ADJ
taxlaw-12712	505	16	ways	way	NOUN
taxlaw-12712	505	17	income	income	NOUN
taxlaw-12712	505	18	might	might	AUX
taxlaw-12712	505	19	be	be	AUX
taxlaw-12712	505	20	realized	realize	VERB
taxlaw-12712	505	21	;	;	PUNCT
taxlaw-12712	505	22	a	a	DET
taxlaw-12712	505	23	rigid	rigid	ADJ
taxlaw-12712	505	24	definition	definition	NOUN
taxlaw-12712	505	25	does	do	AUX
taxlaw-12712	505	26	not	not	PART
taxlaw-12712	505	27	capture	capture	VERB
taxlaw-12712	505	28	them	they	PRON
taxlaw-12712	505	29	all	all	PRON
taxlaw-12712	505	30	.	.	PUNCT
taxlaw-12712	505	31	”	"	PUNCT
taxlaw-12712	505	32	)	)	PUNCT
taxlaw-12712	505	33	.	.	PUNCT
taxlaw-12712	506	1	this	this	DET
taxlaw-12712	506	2	feature	feature	NOUN
taxlaw-12712	506	3	is	be	AUX
taxlaw-12712	506	4	,	,	PUNCT
taxlaw-12712	506	5	of	of	ADP
taxlaw-12712	506	6	course	course	NOUN
taxlaw-12712	506	7	,	,	PUNCT
taxlaw-12712	506	8	classically	classically	ADV
taxlaw-12712	506	9	18	18	NUM
taxlaw-12712	506	10	columbia	columbia	PROPN
taxlaw-12712	506	11	journal	journal	NOUN
taxlaw-12712	506	12	of	of	ADP
taxlaw-12712	506	13	tax	tax	NOUN
taxlaw-12712	506	14	law	law	NOUN
taxlaw-12712	506	15	[	[	X
taxlaw-12712	506	16	vol	vol	NOUN
taxlaw-12712	506	17	.	.	PUNCT
taxlaw-12712	507	1	16:1	16:1	NUM
taxlaw-12712	507	2	substantial	substantial	ADJ
taxlaw-12712	507	3	discretion	discretion	NOUN
taxlaw-12712	507	4	to	to	ADP
taxlaw-12712	507	5	congress	congress	PROPN
taxlaw-12712	507	6	in	in	ADP
taxlaw-12712	507	7	stipulating	stipulate	VERB
taxlaw-12712	507	8	realization	realization	NOUN
taxlaw-12712	507	9	’s	’s	PART
taxlaw-12712	507	10	parameters	parameter	NOUN
taxlaw-12712	507	11	,	,	PUNCT
taxlaw-12712	507	12	these	these	DET
taxlaw-12712	507	13	definitional	definitional	ADJ
taxlaw-12712	507	14	edges	edge	NOUN
taxlaw-12712	507	15	remain	remain	VERB
taxlaw-12712	507	16	significant	significant	ADJ
taxlaw-12712	507	17	.	.	PUNCT
taxlaw-12712	508	1	the	the	DET
taxlaw-12712	508	2	facts	fact	NOUN
taxlaw-12712	508	3	in	in	ADP
taxlaw-12712	508	4	moore	moore	PROPN
taxlaw-12712	508	5	are	be	AUX
taxlaw-12712	508	6	as	as	SCONJ
taxlaw-12712	508	7	follows	follow	VERB
taxlaw-12712	508	8	.	.	PUNCT
taxlaw-12712	509	1	the	the	DET
taxlaw-12712	509	2	taxpayers	taxpayer	NOUN
taxlaw-12712	509	3	in	in	ADP
taxlaw-12712	509	4	the	the	DET
taxlaw-12712	509	5	case	case	NOUN
taxlaw-12712	509	6	,	,	PUNCT
taxlaw-12712	509	7	the	the	DET
taxlaw-12712	509	8	moores	moore	NOUN
taxlaw-12712	509	9	,	,	PUNCT
taxlaw-12712	509	10	acquired	acquire	VERB
taxlaw-12712	509	11	an	an	DET
taxlaw-12712	509	12	11	11	NUM
taxlaw-12712	509	13	%	%	NOUN
taxlaw-12712	509	14	interest	interest	NOUN
taxlaw-12712	509	15	in	in	ADP
taxlaw-12712	509	16	kisankraft	kisankraft	NOUN
taxlaw-12712	509	17	,	,	PUNCT
taxlaw-12712	509	18	an	an	DET
taxlaw-12712	509	19	indian	indian	ADJ
taxlaw-12712	509	20	company	company	NOUN
taxlaw-12712	509	21	that	that	PRON
taxlaw-12712	509	22	supplied	supply	VERB
taxlaw-12712	509	23	agricultural	agricultural	ADJ
taxlaw-12712	509	24	machinery	machinery	NOUN
taxlaw-12712	509	25	,	,	PUNCT
taxlaw-12712	509	26	for	for	ADP
taxlaw-12712	509	27	an	an	DET
taxlaw-12712	509	28	investment	investment	NOUN
taxlaw-12712	509	29	of	of	ADP
taxlaw-12712	509	30	$	$	SYM
taxlaw-12712	509	31	40,000	40,000	NUM
taxlaw-12712	509	32	cash	cash	NOUN
taxlaw-12712	509	33	in	in	ADP
taxlaw-12712	509	34	2005	2005	NUM
taxlaw-12712	509	35	.	.	PUNCT
taxlaw-12712	510	1	between	between	ADP
taxlaw-12712	510	2	2005	2005	NUM
taxlaw-12712	510	3	and	and	CCONJ
taxlaw-12712	510	4	2017	2017	NUM
taxlaw-12712	510	5	,	,	PUNCT
taxlaw-12712	510	6	kisankraft	kisankraft	NOUN
taxlaw-12712	510	7	earned	earn	VERB
taxlaw-12712	510	8	profits	profit	NOUN
taxlaw-12712	510	9	but	but	CCONJ
taxlaw-12712	510	10	distributed	distribute	VERB
taxlaw-12712	510	11	no	no	DET
taxlaw-12712	510	12	money	money	NOUN
taxlaw-12712	510	13	or	or	CCONJ
taxlaw-12712	510	14	property	property	NOUN
taxlaw-12712	510	15	to	to	ADP
taxlaw-12712	510	16	its	its	PRON
taxlaw-12712	510	17	shareholders	shareholder	NOUN
taxlaw-12712	510	18	,	,	PUNCT
taxlaw-12712	510	19	and	and	CCONJ
taxlaw-12712	510	20	the	the	DET
taxlaw-12712	510	21	moores	moore	NOUN
taxlaw-12712	510	22	had	have	VERB
taxlaw-12712	510	23	no	no	DET
taxlaw-12712	510	24	u.s	u.s	PROPN
taxlaw-12712	510	25	.	.	PROPN
taxlaw-12712	510	26	tax	tax	NOUN
taxlaw-12712	510	27	liability	liability	NOUN
taxlaw-12712	510	28	with	with	ADP
taxlaw-12712	510	29	respect	respect	NOUN
taxlaw-12712	510	30	to	to	ADP
taxlaw-12712	510	31	any	any	PRON
taxlaw-12712	510	32	of	of	ADP
taxlaw-12712	510	33	kisankraft	kisankraft	NOUN
taxlaw-12712	510	34	’s	’s	PART
taxlaw-12712	510	35	profits.124	profits.124	NOUN
taxlaw-12712	510	36	under	under	ADP
taxlaw-12712	510	37	this	this	DET
taxlaw-12712	510	38	regime	regime	NOUN
taxlaw-12712	510	39	,	,	PUNCT
taxlaw-12712	510	40	the	the	DET
taxlaw-12712	510	41	moores	moore	NOUN
taxlaw-12712	510	42	had	have	VERB
taxlaw-12712	510	43	no	no	DET
taxlaw-12712	510	44	income	income	NOUN
taxlaw-12712	510	45	until	until	ADP
taxlaw-12712	510	46	kisankraft	kisankraft	NOUN
taxlaw-12712	510	47	distributed	distribute	VERB
taxlaw-12712	510	48	profits	profit	NOUN
taxlaw-12712	510	49	,	,	PUNCT
taxlaw-12712	510	50	and	and	CCONJ
taxlaw-12712	510	51	taxation	taxation	NOUN
taxlaw-12712	510	52	on	on	ADP
taxlaw-12712	510	53	their	their	PRON
taxlaw-12712	510	54	share	share	NOUN
taxlaw-12712	510	55	of	of	ADP
taxlaw-12712	510	56	kisankraft	kisankraft	NOUN
taxlaw-12712	510	57	’s	’s	PART
taxlaw-12712	510	58	profits	profit	NOUN
taxlaw-12712	510	59	was	be	AUX
taxlaw-12712	510	60	deferred	defer	VERB
taxlaw-12712	510	61	until	until	ADP
taxlaw-12712	510	62	that	that	DET
taxlaw-12712	510	63	time	time	NOUN
taxlaw-12712	510	64	.	.	PUNCT
taxlaw-12712	511	1	then	then	ADV
taxlaw-12712	511	2	,	,	PUNCT
taxlaw-12712	511	3	in	in	ADP
taxlaw-12712	511	4	2017	2017	NUM
taxlaw-12712	511	5	,	,	PUNCT
taxlaw-12712	511	6	congress	congress	PROPN
taxlaw-12712	511	7	enacted	enact	VERB
taxlaw-12712	511	8	the	the	DET
taxlaw-12712	511	9	tax	tax	NOUN
taxlaw-12712	511	10	cuts	cut	NOUN
taxlaw-12712	511	11	and	and	CCONJ
taxlaw-12712	511	12	jobs	job	NOUN
taxlaw-12712	511	13	act	act	NOUN
taxlaw-12712	511	14	(	(	PUNCT
taxlaw-12712	511	15	tcja),125	tcja),125	PROPN
taxlaw-12712	511	16	which	which	PRON
taxlaw-12712	511	17	,	,	PUNCT
taxlaw-12712	511	18	among	among	ADP
taxlaw-12712	511	19	other	other	ADJ
taxlaw-12712	511	20	things	thing	NOUN
taxlaw-12712	511	21	,	,	PUNCT
taxlaw-12712	511	22	transitioned	transition	VERB
taxlaw-12712	511	23	the	the	DET
taxlaw-12712	511	24	united	united	PROPN
taxlaw-12712	511	25	states	states	PROPN
taxlaw-12712	511	26	from	from	ADP
taxlaw-12712	511	27	taxing	tax	VERB
taxlaw-12712	511	28	worldwide	worldwide	ADJ
taxlaw-12712	511	29	income	income	NOUN
taxlaw-12712	511	30	to	to	ADP
taxlaw-12712	511	31	a	a	DET
taxlaw-12712	511	32	quasi	quasi	ADJ
taxlaw-12712	511	33	-	-	ADJ
taxlaw-12712	511	34	territorial	territorial	ADJ
taxlaw-12712	511	35	business	business	NOUN
taxlaw-12712	511	36	tax	tax	NOUN
taxlaw-12712	511	37	system	system	NOUN
taxlaw-12712	511	38	that	that	PRON
taxlaw-12712	511	39	effectively	effectively	ADV
taxlaw-12712	511	40	exempted	exempt	VERB
taxlaw-12712	511	41	some	some	DET
taxlaw-12712	511	42	foreign	foreign	ADJ
taxlaw-12712	511	43	earnings.126	earnings.126	NOUN
taxlaw-12712	511	44	as	as	ADP
taxlaw-12712	511	45	part	part	NOUN
taxlaw-12712	511	46	of	of	ADP
taxlaw-12712	511	47	this	this	DET
taxlaw-12712	511	48	transition	transition	NOUN
taxlaw-12712	511	49	,	,	PUNCT
taxlaw-12712	511	50	the	the	DET
taxlaw-12712	511	51	tcja	tcja	NOUN
taxlaw-12712	511	52	imposed	impose	VERB
taxlaw-12712	511	53	a	a	DET
taxlaw-12712	511	54	one	one	NUM
taxlaw-12712	511	55	-	-	PUNCT
taxlaw-12712	511	56	time	time	NOUN
taxlaw-12712	511	57	tax	tax	NOUN
taxlaw-12712	511	58	,	,	PUNCT
taxlaw-12712	511	59	known	know	VERB
taxlaw-12712	511	60	as	as	ADP
taxlaw-12712	511	61	the	the	DET
taxlaw-12712	511	62	mandatory	mandatory	ADJ
taxlaw-12712	511	63	repatriation	repatriation	NOUN
taxlaw-12712	511	64	tax	tax	NOUN
taxlaw-12712	511	65	(	(	PUNCT
taxlaw-12712	511	66	mrt	mrt	PROPN
taxlaw-12712	511	67	)	)	PUNCT
taxlaw-12712	511	68	,	,	PUNCT
taxlaw-12712	511	69	on	on	ADP
taxlaw-12712	511	70	the	the	DET
taxlaw-12712	511	71	accumulated	accumulate	VERB
taxlaw-12712	511	72	profits	profit	NOUN
taxlaw-12712	511	73	of	of	ADP
taxlaw-12712	511	74	certain	certain	ADJ
taxlaw-12712	511	75	foreign	foreign	ADJ
taxlaw-12712	511	76	corporations	corporation	NOUN
taxlaw-12712	511	77	with	with	ADP
taxlaw-12712	511	78	u.s	u.s	PROPN
taxlaw-12712	511	79	.	.	PROPN
taxlaw-12712	511	80	shareholders.127	shareholders.127	PROPN
taxlaw-12712	511	81	the	the	DET
taxlaw-12712	511	82	mrt	mrt	PROPN
taxlaw-12712	511	83	taxes	tax	VERB
taxlaw-12712	511	84	these	these	DET
taxlaw-12712	511	85	accumulated	accumulate	VERB
taxlaw-12712	511	86	profits	profit	NOUN
taxlaw-12712	511	87	at	at	ADP
taxlaw-12712	511	88	highly	highly	ADV
taxlaw-12712	511	89	preferential	preferential	ADJ
taxlaw-12712	511	90	rates	rate	NOUN
taxlaw-12712	511	91	—	—	PUNCT
taxlaw-12712	511	92	as	as	ADV
taxlaw-12712	511	93	low	low	ADJ
taxlaw-12712	511	94	as	as	ADP
taxlaw-12712	511	95	8	8	NUM
taxlaw-12712	511	96	%	%	NOUN
taxlaw-12712	511	97	for	for	ADP
taxlaw-12712	511	98	reinvested	reinvested	ADJ
taxlaw-12712	511	99	earnings	earning	NOUN
taxlaw-12712	511	100	,	,	PUNCT
taxlaw-12712	511	101	and	and	CCONJ
taxlaw-12712	511	102	only	only	ADV
taxlaw-12712	511	103	15.5	15.5	NUM
taxlaw-12712	511	104	%	%	NOUN
taxlaw-12712	511	105	for	for	ADP
taxlaw-12712	511	106	earnings	earning	NOUN
taxlaw-12712	511	107	held	hold	VERB
taxlaw-12712	511	108	in	in	ADP
taxlaw-12712	511	109	cash	cash	NOUN
taxlaw-12712	511	110	—	—	PUNCT
taxlaw-12712	511	111	and	and	CCONJ
taxlaw-12712	511	112	,	,	PUNCT
taxlaw-12712	511	113	at	at	ADP
taxlaw-12712	511	114	taxpayers	taxpayer	NOUN
taxlaw-12712	511	115	’	'	PUNCT
taxlaw-12712	511	116	election	election	NOUN
taxlaw-12712	511	117	,	,	PUNCT
taxlaw-12712	511	118	on	on	ADP
taxlaw-12712	511	119	a	a	DET
taxlaw-12712	511	120	deferred	deferred	ADJ
taxlaw-12712	511	121	basis.128	basis.128	NOUN
taxlaw-12712	511	122	the	the	DET
taxlaw-12712	511	123	mrt	mrt	PROPN
taxlaw-12712	511	124	applies	apply	VERB
taxlaw-12712	511	125	only	only	ADV
taxlaw-12712	511	126	to	to	ADP
taxlaw-12712	511	127	u.s	u.s	PROPN
taxlaw-12712	511	128	.	.	PROPN
taxlaw-12712	511	129	shareholders	shareholder	NOUN
taxlaw-12712	511	130	that	that	PRON
taxlaw-12712	511	131	do	do	AUX
taxlaw-12712	511	132	not	not	PART
taxlaw-12712	511	133	receive	receive	VERB
taxlaw-12712	511	134	distributions	distribution	NOUN
taxlaw-12712	511	135	of	of	ADP
taxlaw-12712	511	136	cash	cash	NOUN
taxlaw-12712	511	137	or	or	CCONJ
taxlaw-12712	511	138	property	property	NOUN
taxlaw-12712	511	139	out	out	ADP
taxlaw-12712	511	140	of	of	ADP
taxlaw-12712	511	141	these	these	DET
taxlaw-12712	511	142	accumulated	accumulate	VERB
taxlaw-12712	511	143	profits.129	profits.129	PROPN
taxlaw-12712	511	144	the	the	DET
taxlaw-12712	511	145	moores	moore	NOUN
taxlaw-12712	511	146	took	take	VERB
taxlaw-12712	511	147	the	the	DET
taxlaw-12712	511	148	position	position	NOUN
taxlaw-12712	511	149	that	that	PRON
taxlaw-12712	511	150	the	the	DET
taxlaw-12712	511	151	mrt	mrt	PROPN
taxlaw-12712	511	152	does	do	AUX
taxlaw-12712	511	153	not	not	PART
taxlaw-12712	511	154	satisfy	satisfy	VERB
taxlaw-12712	511	155	an	an	DET
taxlaw-12712	511	156	implicit	implicit	ADJ
taxlaw-12712	511	157	realization	realization	NOUN
taxlaw-12712	511	158	requirement	requirement	NOUN
taxlaw-12712	511	159	in	in	ADP
taxlaw-12712	511	160	the	the	DET
taxlaw-12712	511	161	sixteenth	sixteenth	ADJ
taxlaw-12712	511	162	amendment	amendment	NOUN
taxlaw-12712	511	163	,	,	PUNCT
taxlaw-12712	511	164	which	which	PRON
taxlaw-12712	511	165	authorizes	authorize	VERB
taxlaw-12712	511	166	congress	congress	PROPN
taxlaw-12712	511	167	to	to	PART
taxlaw-12712	511	168	tax	tax	NOUN
taxlaw-12712	511	169	incomes	income	NOUN
taxlaw-12712	511	170	without	without	ADP
taxlaw-12712	511	171	apportionment	apportionment	NOUN
taxlaw-12712	511	172	based	base	VERB
taxlaw-12712	511	173	on	on	ADP
taxlaw-12712	511	174	states	state	NOUN
taxlaw-12712	511	175	’	'	PUNCT
taxlaw-12712	511	176	population.130	population.130	VERB
taxlaw-12712	511	177	one	one	NUM
taxlaw-12712	511	178	tension	tension	NOUN
taxlaw-12712	511	179	in	in	ADP
taxlaw-12712	511	180	moore	moore	PROPN
taxlaw-12712	511	181	—	—	PUNCT
taxlaw-12712	511	182	and	and	CCONJ
taxlaw-12712	511	183	the	the	DET
taxlaw-12712	511	184	factor	factor	NOUN
taxlaw-12712	511	185	that	that	PRON
taxlaw-12712	511	186	proved	prove	VERB
taxlaw-12712	511	187	determinative	determinative	ADJ
taxlaw-12712	511	188	in	in	ADP
taxlaw-12712	511	189	the	the	DET
taxlaw-12712	511	190	case	case	NOUN
taxlaw-12712	511	191	’s	’s	PART
taxlaw-12712	511	192	outcome	outcome	NOUN
taxlaw-12712	511	193	—	—	PUNCT
taxlaw-12712	511	194	is	be	AUX
taxlaw-12712	511	195	that	that	SCONJ
taxlaw-12712	511	196	the	the	DET
taxlaw-12712	511	197	moores	moore	NOUN
taxlaw-12712	511	198	’	'	PUNCT
taxlaw-12712	511	199	tax	tax	NOUN
taxlaw-12712	511	200	consequences	consequence	NOUN
taxlaw-12712	511	201	were	be	AUX
taxlaw-12712	511	202	largely	largely	ADV
taxlaw-12712	511	203	inextricable	inextricable	ADJ
taxlaw-12712	511	204	from	from	ADP
taxlaw-12712	511	205	those	those	PRON
taxlaw-12712	511	206	of	of	ADP
taxlaw-12712	511	207	kisankraft	kisankraft	NOUN
taxlaw-12712	511	208	.	.	PUNCT
taxlaw-12712	512	1	while	while	SCONJ
taxlaw-12712	512	2	the	the	DET
taxlaw-12712	512	3	moores	moore	NOUN
taxlaw-12712	512	4	did	do	AUX
taxlaw-12712	512	5	not	not	PART
taxlaw-12712	512	6	receive	receive	VERB
taxlaw-12712	512	7	distributions	distribution	NOUN
taxlaw-12712	512	8	from	from	ADP
taxlaw-12712	512	9	kisankraft	kisankraft	NOUN
taxlaw-12712	512	10	,	,	PUNCT
taxlaw-12712	512	11	the	the	DET
taxlaw-12712	512	12	company	company	NOUN
taxlaw-12712	512	13	itself	itself	PRON
taxlaw-12712	512	14	realized	realize	VERB
taxlaw-12712	512	15	profits	profit	NOUN
taxlaw-12712	512	16	over	over	ADP
taxlaw-12712	512	17	more	more	ADJ
taxlaw-12712	512	18	than	than	ADP
taxlaw-12712	512	19	a	a	PRON
taxlaw-12712	512	20	decade	decade	NOUN
taxlaw-12712	512	21	.	.	PUNCT
taxlaw-12712	513	1	these	these	DET
taxlaw-12712	513	2	company	company	NOUN
taxlaw-12712	513	3	-	-	PUNCT
taxlaw-12712	513	4	level	level	NOUN
taxlaw-12712	513	5	profits	profit	NOUN
taxlaw-12712	513	6	established	establish	VERB
taxlaw-12712	513	7	a	a	DET
taxlaw-12712	513	8	pool	pool	NOUN
taxlaw-12712	513	9	of	of	ADP
taxlaw-12712	513	10	potential	potential	ADJ
taxlaw-12712	513	11	taxable	taxable	ADJ
taxlaw-12712	513	12	income	income	NOUN
taxlaw-12712	513	13	for	for	ADP
taxlaw-12712	513	14	kisankraft	kisankraft	NOUN
taxlaw-12712	513	15	’s	’s	PART
taxlaw-12712	513	16	u.s	u.s	PROPN
taxlaw-12712	513	17	.	.	PROPN
taxlaw-12712	513	18	shareholders	shareholder	NOUN
taxlaw-12712	513	19	,	,	PUNCT
taxlaw-12712	513	20	which	which	PRON
taxlaw-12712	513	21	included	include	VERB
taxlaw-12712	513	22	the	the	DET
taxlaw-12712	513	23	moores	moore	NOUN
taxlaw-12712	513	24	.	.	PUNCT
taxlaw-12712	514	1	from	from	ADP
taxlaw-12712	514	2	this	this	DET
taxlaw-12712	514	3	perspective	perspective	NOUN
taxlaw-12712	514	4	,	,	PUNCT
taxlaw-12712	514	5	the	the	DET
taxlaw-12712	514	6	moores	moore	NOUN
taxlaw-12712	514	7	’	'	PUNCT
taxlaw-12712	514	8	contentions	contention	NOUN
taxlaw-12712	514	9	revolved	revolve	VERB
taxlaw-12712	514	10	around	around	ADP
taxlaw-12712	514	11	the	the	DET
taxlaw-12712	514	12	timing	timing	NOUN
taxlaw-12712	514	13	of	of	ADP
taxlaw-12712	514	14	income	income	NOUN
taxlaw-12712	514	15	,	,	PUNCT
taxlaw-12712	514	16	rather	rather	ADV
taxlaw-12712	514	17	than	than	ADP
taxlaw-12712	514	18	the	the	DET
taxlaw-12712	514	19	existence	existence	NOUN
taxlaw-12712	514	20	of	of	ADP
taxlaw-12712	514	21	any	any	DET
taxlaw-12712	514	22	income	income	NOUN
taxlaw-12712	514	23	at	at	ADP
taxlaw-12712	514	24	all.131	all.131	NOUN
taxlaw-12712	514	25	the	the	DET
taxlaw-12712	514	26	facts	fact	NOUN
taxlaw-12712	514	27	and	and	CCONJ
taxlaw-12712	514	28	doctrinal	doctrinal	ADJ
taxlaw-12712	514	29	elements	element	NOUN
taxlaw-12712	514	30	involved	involve	VERB
taxlaw-12712	514	31	in	in	ADP
taxlaw-12712	514	32	this	this	DET
taxlaw-12712	514	33	timing	timing	NOUN
taxlaw-12712	514	34	question	question	NOUN
taxlaw-12712	514	35	are	be	AUX
taxlaw-12712	514	36	,	,	PUNCT
taxlaw-12712	514	37	however	however	ADV
taxlaw-12712	514	38	,	,	PUNCT
taxlaw-12712	514	39	open	open	ADJ
taxlaw-12712	514	40	-	-	PUNCT
taxlaw-12712	514	41	ended	ended	ADJ
taxlaw-12712	514	42	.	.	PUNCT
taxlaw-12712	515	1	the	the	DET
taxlaw-12712	515	2	source	source	NOUN
taxlaw-12712	515	3	and	and	CCONJ
taxlaw-12712	515	4	uses	use	NOUN
taxlaw-12712	515	5	of	of	ADP
taxlaw-12712	515	6	kisankraft	kisankraft	NOUN
taxlaw-12712	515	7	’s	’s	PART
taxlaw-12712	515	8	profits	profit	NOUN
taxlaw-12712	515	9	,	,	PUNCT
taxlaw-12712	515	10	the	the	DET
taxlaw-12712	515	11	composition	composition	NOUN
taxlaw-12712	515	12	standard	standard	NOUN
taxlaw-12712	515	13	-	-	PUNCT
taxlaw-12712	515	14	like	like	ADJ
taxlaw-12712	515	15	.	.	PUNCT
taxlaw-12712	516	1	124	124	NUM
taxlaw-12712	516	2	moore	moore	PROPN
taxlaw-12712	516	3	,	,	PUNCT
taxlaw-12712	516	4	36	36	NUM
taxlaw-12712	516	5	f.4th	f.4th	NOUN
taxlaw-12712	516	6	at	at	ADP
taxlaw-12712	516	7	932	932	NUM
taxlaw-12712	516	8	-	-	SYM
taxlaw-12712	516	9	33	33	NUM
taxlaw-12712	516	10	.	.	NOUN
taxlaw-12712	516	11	125	125	NUM
taxlaw-12712	516	12	tax	tax	NOUN
taxlaw-12712	516	13	cuts	cut	NOUN
taxlaw-12712	516	14	and	and	CCONJ
taxlaw-12712	516	15	jobs	job	NOUN
taxlaw-12712	516	16	act	act	NOUN
taxlaw-12712	516	17	of	of	ADP
taxlaw-12712	516	18	2017	2017	NUM
taxlaw-12712	516	19	,	,	PUNCT
taxlaw-12712	516	20	pub	pub	NOUN
taxlaw-12712	516	21	.	.	PUNCT
taxlaw-12712	517	1	l.	l.	PROPN
taxlaw-12712	517	2	no	no	INTJ
taxlaw-12712	517	3	.	.	PROPN
taxlaw-12712	518	1	115	115	NUM
taxlaw-12712	518	2	-	-	SYM
taxlaw-12712	518	3	97	97	NUM
taxlaw-12712	518	4	,	,	PUNCT
taxlaw-12712	518	5	131	131	NUM
taxlaw-12712	518	6	stat	stat	NOUN
taxlaw-12712	518	7	.	.	PUNCT
taxlaw-12712	519	1	2054	2054	NUM
taxlaw-12712	519	2	.	.	PUNCT
taxlaw-12712	520	1	126	126	NUM
taxlaw-12712	520	2	see	see	VERB
taxlaw-12712	520	3	i.r.c	i.r.c	NOUN
taxlaw-12712	520	4	.	.	PUNCT
taxlaw-12712	521	1	§	§	PROPN
taxlaw-12712	521	2	245a	245a	PROPN
taxlaw-12712	521	3	(	(	PUNCT
taxlaw-12712	521	4	applying	apply	VERB
taxlaw-12712	521	5	to	to	ADP
taxlaw-12712	521	6	domestic	domestic	ADJ
taxlaw-12712	521	7	corporations	corporation	NOUN
taxlaw-12712	521	8	that	that	PRON
taxlaw-12712	521	9	own	own	VERB
taxlaw-12712	521	10	10	10	NUM
taxlaw-12712	521	11	%	%	NOUN
taxlaw-12712	521	12	or	or	CCONJ
taxlaw-12712	521	13	more	more	ADJ
taxlaw-12712	521	14	of	of	ADP
taxlaw-12712	521	15	certain	certain	ADJ
taxlaw-12712	521	16	foreign	foreign	ADJ
taxlaw-12712	521	17	corporations	corporation	NOUN
taxlaw-12712	521	18	)	)	PUNCT
taxlaw-12712	521	19	.	.	PUNCT
taxlaw-12712	522	1	127	127	NUM
taxlaw-12712	522	2	see	see	NOUN
taxlaw-12712	522	3	i.r.c	i.r.c	NOUN
taxlaw-12712	522	4	.	.	PUNCT
taxlaw-12712	523	1	§	§	PROPN
taxlaw-12712	523	2	965	965	NUM
taxlaw-12712	523	3	.	.	NOUN
taxlaw-12712	523	4	128	128	NUM
taxlaw-12712	523	5	for	for	ADP
taxlaw-12712	523	6	individual	individual	ADJ
taxlaw-12712	523	7	shareholders	shareholder	NOUN
taxlaw-12712	523	8	that	that	PRON
taxlaw-12712	523	9	structured	structure	VERB
taxlaw-12712	523	10	their	their	PRON
taxlaw-12712	523	11	ownership	ownership	NOUN
taxlaw-12712	523	12	appropriately	appropriately	ADV
taxlaw-12712	523	13	,	,	PUNCT
taxlaw-12712	523	14	the	the	DET
taxlaw-12712	523	15	deferral	deferral	NOUN
taxlaw-12712	523	16	could	could	AUX
taxlaw-12712	523	17	be	be	AUX
taxlaw-12712	523	18	indefinite	indefinite	ADJ
taxlaw-12712	523	19	.	.	PUNCT
taxlaw-12712	524	1	see	see	VERB
taxlaw-12712	524	2	i.r.c	i.r.c	NOUN
taxlaw-12712	524	3	§	§	PROPN
taxlaw-12712	524	4	965(h	965(h	PROPN
taxlaw-12712	524	5	)	)	PUNCT
taxlaw-12712	524	6	,	,	PUNCT
taxlaw-12712	524	7	(	(	PUNCT
taxlaw-12712	524	8	i	i	NOUN
taxlaw-12712	524	9	)	)	PUNCT
taxlaw-12712	524	10	.	.	PUNCT
taxlaw-12712	525	1	the	the	DET
taxlaw-12712	525	2	moores	moore	NOUN
taxlaw-12712	525	3	,	,	PUNCT
taxlaw-12712	525	4	obviously	obviously	ADV
taxlaw-12712	525	5	,	,	PUNCT
taxlaw-12712	525	6	did	do	AUX
taxlaw-12712	525	7	not	not	PART
taxlaw-12712	525	8	avail	avail	VERB
taxlaw-12712	525	9	themselves	themselves	PRON
taxlaw-12712	525	10	of	of	ADP
taxlaw-12712	525	11	this	this	DET
taxlaw-12712	525	12	statutory	statutory	ADJ
taxlaw-12712	525	13	benefit	benefit	NOUN
taxlaw-12712	525	14	,	,	PUNCT
taxlaw-12712	525	15	which	which	PRON
taxlaw-12712	525	16	would	would	AUX
taxlaw-12712	525	17	have	have	AUX
taxlaw-12712	525	18	mooted	moot	VERB
taxlaw-12712	525	19	the	the	DET
taxlaw-12712	525	20	issue	issue	NOUN
taxlaw-12712	525	21	in	in	ADP
taxlaw-12712	525	22	moore	moore	PROPN
taxlaw-12712	525	23	.	.	PUNCT
taxlaw-12712	526	1	129	129	NUM
taxlaw-12712	526	2	see	see	VERB
taxlaw-12712	526	3	i.r.c	i.r.c	NOUN
taxlaw-12712	526	4	.	.	PUNCT
taxlaw-12712	527	1	§	§	PROPN
taxlaw-12712	527	2	965(d	965(d	PROPN
taxlaw-12712	527	3	)	)	PUNCT
taxlaw-12712	527	4	.	.	PUNCT
taxlaw-12712	528	1	130	130	NUM
taxlaw-12712	528	2	see	see	VERB
taxlaw-12712	528	3	u.s	u.s	PROPN
taxlaw-12712	528	4	.	.	PROPN
taxlaw-12712	528	5	const	const	PROPN
taxlaw-12712	528	6	.	.	PUNCT
taxlaw-12712	528	7	art	art	NOUN
taxlaw-12712	528	8	.	.	PUNCT
taxlaw-12712	529	1	i	i	PRON
taxlaw-12712	529	2	,	,	PUNCT
taxlaw-12712	529	3	§	§	PROPN
taxlaw-12712	529	4	§	§	PROPN
taxlaw-12712	529	5	2	2	NUM
taxlaw-12712	529	6	,	,	PUNCT
taxlaw-12712	529	7	9	9	NUM
taxlaw-12712	529	8	&	&	CCONJ
taxlaw-12712	529	9	amend	amend	PROPN
taxlaw-12712	529	10	.	.	PUNCT
taxlaw-12712	530	1	xvi	xvi	NOUN
taxlaw-12712	530	2	.	.	PUNCT
taxlaw-12712	531	1	the	the	DET
taxlaw-12712	531	2	moores	moore	NOUN
taxlaw-12712	531	3	,	,	PUNCT
taxlaw-12712	531	4	of	of	ADP
taxlaw-12712	531	5	course	course	NOUN
taxlaw-12712	531	6	,	,	PUNCT
taxlaw-12712	531	7	relied	rely	VERB
taxlaw-12712	531	8	on	on	ADP
taxlaw-12712	531	9	macomber	macomber	PROPN
taxlaw-12712	531	10	for	for	ADP
taxlaw-12712	531	11	their	their	PRON
taxlaw-12712	531	12	position	position	NOUN
taxlaw-12712	531	13	.	.	PUNCT
taxlaw-12712	532	1	see	see	VERB
taxlaw-12712	532	2	brief	brief	NOUN
taxlaw-12712	532	3	for	for	ADP
taxlaw-12712	532	4	petitioners	petitioner	NOUN
taxlaw-12712	532	5	at	at	ADP
taxlaw-12712	532	6	16	16	NUM
taxlaw-12712	532	7	,	,	PUNCT
taxlaw-12712	532	8	40	40	NUM
taxlaw-12712	532	9	,	,	PUNCT
taxlaw-12712	532	10	moore	moore	PROPN
taxlaw-12712	532	11	v.	v.	PROPN
taxlaw-12712	532	12	united	united	PROPN
taxlaw-12712	532	13	states	states	PROPN
taxlaw-12712	532	14	,	,	PUNCT
taxlaw-12712	532	15	144	144	NUM
taxlaw-12712	532	16	s.	s.	PROPN
taxlaw-12712	532	17	ct	ct	PROPN
taxlaw-12712	532	18	.	.	PROPN
taxlaw-12712	532	19	1680	1680	NUM
taxlaw-12712	532	20	(	(	PUNCT
taxlaw-12712	532	21	2024	2024	NUM
taxlaw-12712	532	22	)	)	PUNCT
taxlaw-12712	532	23	(	(	PUNCT
taxlaw-12712	532	24	no	no	INTJ
taxlaw-12712	532	25	.	.	NOUN
taxlaw-12712	532	26	22	22	NUM
taxlaw-12712	532	27	-	-	SYM
taxlaw-12712	532	28	800	800	NUM
taxlaw-12712	532	29	)	)	PUNCT
taxlaw-12712	532	30	.	.	PUNCT
taxlaw-12712	533	1	131	131	NUM
taxlaw-12712	534	1	the	the	DET
taxlaw-12712	534	2	moores	moore	NOUN
taxlaw-12712	534	3	did	do	AUX
taxlaw-12712	534	4	not	not	PART
taxlaw-12712	534	5	press	press	VERB
taxlaw-12712	534	6	due	due	ADJ
taxlaw-12712	534	7	process	process	NOUN
taxlaw-12712	534	8	arguments	argument	NOUN
taxlaw-12712	534	9	,	,	PUNCT
taxlaw-12712	534	10	which	which	PRON
taxlaw-12712	534	11	might	might	AUX
taxlaw-12712	534	12	have	have	AUX
taxlaw-12712	534	13	implicated	implicate	VERB
taxlaw-12712	534	14	which	which	PRON
taxlaw-12712	534	15	of	of	ADP
taxlaw-12712	534	16	kisankraft	kisankraft	NOUN
taxlaw-12712	534	17	’s	’s	PART
taxlaw-12712	534	18	shareholders	shareholder	NOUN
taxlaw-12712	534	19	—	—	PUNCT
taxlaw-12712	534	20	past	past	ADJ
taxlaw-12712	534	21	or	or	CCONJ
taxlaw-12712	534	22	current	current	ADJ
taxlaw-12712	534	23	—	—	PUNCT
taxlaw-12712	534	24	were	be	AUX
taxlaw-12712	534	25	properly	properly	ADV
taxlaw-12712	534	26	taxable	taxable	ADJ
taxlaw-12712	534	27	on	on	ADP
taxlaw-12712	534	28	the	the	DET
taxlaw-12712	534	29	company	company	NOUN
taxlaw-12712	534	30	’s	’s	PART
taxlaw-12712	534	31	profits	profit	NOUN
taxlaw-12712	534	32	.	.	PUNCT
taxlaw-12712	535	1	see	see	VERB
taxlaw-12712	535	2	moore	moore	PROPN
taxlaw-12712	535	3	,	,	PUNCT
taxlaw-12712	535	4	144	144	NUM
taxlaw-12712	535	5	s.	s.	PROPN
taxlaw-12712	535	6	ct	ct	PROPN
taxlaw-12712	535	7	.	.	PUNCT
taxlaw-12712	536	1	at	at	ADP
taxlaw-12712	536	2	1686	1686	NUM
taxlaw-12712	536	3	(	(	PUNCT
taxlaw-12712	536	4	kavanaugh	kavanaugh	PROPN
taxlaw-12712	536	5	,	,	PUNCT
taxlaw-12712	536	6	j.	j.	PROPN
taxlaw-12712	536	7	)	)	PUNCT
taxlaw-12712	536	8	;	;	PUNCT
taxlaw-12712	536	9	see	see	VERB
taxlaw-12712	536	10	also	also	ADV
taxlaw-12712	536	11	moore	moore	PROPN
taxlaw-12712	536	12	v.	v.	PROPN
taxlaw-12712	536	13	united	united	PROPN
taxlaw-12712	536	14	states	states	PROPN
taxlaw-12712	536	15	,	,	PUNCT
taxlaw-12712	536	16	36	36	NUM
taxlaw-12712	536	17	f.4th	f.4th	NOUN
taxlaw-12712	536	18	930	930	NUM
taxlaw-12712	536	19	,	,	PUNCT
taxlaw-12712	536	20	938	938	NUM
taxlaw-12712	536	21	-	-	SYM
taxlaw-12712	536	22	39	39	NUM
taxlaw-12712	536	23	(	(	PUNCT
taxlaw-12712	536	24	9th	9th	ADJ
taxlaw-12712	536	25	cir	cir	NOUN
taxlaw-12712	536	26	.	.	PUNCT
taxlaw-12712	536	27	2022	2022	NUM
taxlaw-12712	536	28	)	)	PUNCT
taxlaw-12712	536	29	(	(	PUNCT
taxlaw-12712	536	30	finding	find	VERB
taxlaw-12712	536	31	no	no	DET
taxlaw-12712	536	32	due	due	ADJ
taxlaw-12712	536	33	process	process	NOUN
taxlaw-12712	536	34	violation	violation	NOUN
taxlaw-12712	536	35	)	)	PUNCT
taxlaw-12712	536	36	.	.	PUNCT
taxlaw-12712	537	1	2024	2024	NUM
taxlaw-12712	537	2	]	]	PUNCT
taxlaw-12712	537	3	realization	realization	NOUN
taxlaw-12712	537	4	rule	rule	NOUN
taxlaw-12712	537	5	as	as	ADP
taxlaw-12712	537	6	a	a	DET
taxlaw-12712	537	7	legal	legal	ADJ
taxlaw-12712	537	8	standard	standard	NOUN
taxlaw-12712	537	9	19	19	NUM
taxlaw-12712	537	10	of	of	ADP
taxlaw-12712	537	11	kisankraft	kisankraft	NOUN
taxlaw-12712	537	12	’s	’s	PART
taxlaw-12712	537	13	ownership	ownership	NOUN
taxlaw-12712	537	14	in	in	ADP
taxlaw-12712	537	15	2017,132	2017,132	NUM
taxlaw-12712	537	16	and	and	CCONJ
taxlaw-12712	537	17	the	the	DET
taxlaw-12712	537	18	moores	moore	NOUN
taxlaw-12712	537	19	’	’	PART
taxlaw-12712	537	20	historical	historical	ADJ
taxlaw-12712	537	21	ownership	ownership	NOUN
taxlaw-12712	537	22	of	of	ADP
taxlaw-12712	537	23	kisankraft	kisankraft	NOUN
taxlaw-12712	537	24	all	all	DET
taxlaw-12712	537	25	matter	matter	NOUN
taxlaw-12712	537	26	under	under	ADP
taxlaw-12712	537	27	the	the	DET
taxlaw-12712	537	28	mrt	mrt	NOUN
taxlaw-12712	537	29	—	—	PUNCT
taxlaw-12712	537	30	and	and	CCONJ
taxlaw-12712	537	31	could	could	AUX
taxlaw-12712	537	32	matter	matter	VERB
taxlaw-12712	537	33	under	under	ADP
taxlaw-12712	537	34	any	any	DET
taxlaw-12712	537	35	constitutional	constitutional	ADJ
taxlaw-12712	537	36	realization	realization	NOUN
taxlaw-12712	537	37	requirement	requirement	NOUN
taxlaw-12712	537	38	.	.	PUNCT
taxlaw-12712	538	1	in	in	ADP
taxlaw-12712	538	2	addition	addition	NOUN
taxlaw-12712	538	3	,	,	PUNCT
taxlaw-12712	538	4	adjudication	adjudication	NOUN
taxlaw-12712	538	5	could	could	AUX
taxlaw-12712	538	6	turn	turn	VERB
taxlaw-12712	538	7	on	on	ADP
taxlaw-12712	538	8	the	the	DET
taxlaw-12712	538	9	presence	presence	NOUN
taxlaw-12712	538	10	or	or	CCONJ
taxlaw-12712	538	11	absence	absence	NOUN
taxlaw-12712	538	12	of	of	ADP
taxlaw-12712	538	13	various	various	ADJ
taxlaw-12712	538	14	doctrinal	doctrinal	ADJ
taxlaw-12712	538	15	elements	element	NOUN
taxlaw-12712	538	16	,	,	PUNCT
taxlaw-12712	538	17	such	such	ADJ
taxlaw-12712	538	18	as	as	ADP
taxlaw-12712	538	19	the	the	DET
taxlaw-12712	538	20	degree	degree	NOUN
taxlaw-12712	538	21	of	of	ADP
taxlaw-12712	538	22	actual	actual	ADJ
taxlaw-12712	538	23	control	control	NOUN
taxlaw-12712	538	24	or	or	CCONJ
taxlaw-12712	538	25	influence	influence	NOUN
taxlaw-12712	538	26	exerted	exert	VERB
taxlaw-12712	538	27	by	by	ADP
taxlaw-12712	538	28	the	the	DET
taxlaw-12712	538	29	moores	moore	NOUN
taxlaw-12712	538	30	over	over	ADP
taxlaw-12712	538	31	kisankraft	kisankraft	NOUN
taxlaw-12712	538	32	,	,	PUNCT
taxlaw-12712	538	33	the	the	DET
taxlaw-12712	538	34	existence	existence	NOUN
taxlaw-12712	538	35	of	of	ADP
taxlaw-12712	538	36	tax	tax	NOUN
taxlaw-12712	538	37	avoidance	avoidance	NOUN
taxlaw-12712	538	38	or	or	CCONJ
taxlaw-12712	538	39	abuse	abuse	NOUN
taxlaw-12712	538	40	(	(	PUNCT
taxlaw-12712	538	41	defined	define	VERB
taxlaw-12712	538	42	objectively	objectively	ADV
taxlaw-12712	538	43	or	or	CCONJ
taxlaw-12712	538	44	subjectively	subjectively	ADV
taxlaw-12712	538	45	)	)	PUNCT
taxlaw-12712	538	46	,	,	PUNCT
taxlaw-12712	538	47	or	or	CCONJ
taxlaw-12712	538	48	the	the	DET
taxlaw-12712	538	49	scope	scope	NOUN
taxlaw-12712	538	50	of	of	ADP
taxlaw-12712	538	51	transactions	transaction	NOUN
taxlaw-12712	538	52	that	that	PRON
taxlaw-12712	538	53	generate	generate	VERB
taxlaw-12712	538	54	realization	realization	NOUN
taxlaw-12712	538	55	at	at	ADP
taxlaw-12712	538	56	the	the	DET
taxlaw-12712	538	57	entity	entity	NOUN
taxlaw-12712	538	58	level	level	NOUN
taxlaw-12712	538	59	.	.	PUNCT
taxlaw-12712	539	1	these	these	DET
taxlaw-12712	539	2	facts	fact	NOUN
taxlaw-12712	539	3	and	and	CCONJ
taxlaw-12712	539	4	doctrinal	doctrinal	ADJ
taxlaw-12712	539	5	elements	element	NOUN
taxlaw-12712	539	6	,	,	PUNCT
taxlaw-12712	539	7	to	to	ADP
taxlaw-12712	539	8	the	the	DET
taxlaw-12712	539	9	extent	extent	NOUN
taxlaw-12712	539	10	relevant	relevant	ADJ
taxlaw-12712	539	11	,	,	PUNCT
taxlaw-12712	539	12	also	also	ADV
taxlaw-12712	539	13	could	could	AUX
taxlaw-12712	539	14	affect	affect	VERB
taxlaw-12712	539	15	the	the	DET
taxlaw-12712	539	16	amount	amount	NOUN
taxlaw-12712	539	17	of	of	ADP
taxlaw-12712	539	18	income	income	NOUN
taxlaw-12712	539	19	taxable	taxable	ADJ
taxlaw-12712	539	20	to	to	ADP
taxlaw-12712	539	21	the	the	DET
taxlaw-12712	539	22	moores.133	moores.133	PROPN
taxlaw-12712	539	23	these	these	DET
taxlaw-12712	539	24	uncertainties	uncertainty	NOUN
taxlaw-12712	539	25	—	—	PUNCT
taxlaw-12712	539	26	implicated	implicate	VERB
taxlaw-12712	539	27	by	by	ADP
taxlaw-12712	539	28	the	the	DET
taxlaw-12712	539	29	justices	justice	NOUN
taxlaw-12712	539	30	in	in	ADP
taxlaw-12712	539	31	oral	oral	ADJ
taxlaw-12712	539	32	arguments	argument	NOUN
taxlaw-12712	539	33	and	and	CCONJ
taxlaw-12712	539	34	alluded	allude	VERB
taxlaw-12712	539	35	to	to	ADP
taxlaw-12712	539	36	in	in	ADP
taxlaw-12712	539	37	the	the	DET
taxlaw-12712	539	38	moore	moore	PROPN
taxlaw-12712	539	39	opinions	opinion	NOUN
taxlaw-12712	539	40	—	—	PUNCT
taxlaw-12712	539	41	show	show	VERB
taxlaw-12712	539	42	that	that	SCONJ
taxlaw-12712	539	43	,	,	PUNCT
taxlaw-12712	539	44	when	when	SCONJ
taxlaw-12712	539	45	the	the	DET
taxlaw-12712	539	46	question	question	NOUN
taxlaw-12712	539	47	turns	turn	VERB
taxlaw-12712	539	48	to	to	ADP
taxlaw-12712	539	49	realization	realization	NOUN
taxlaw-12712	539	50	,	,	PUNCT
taxlaw-12712	539	51	the	the	DET
taxlaw-12712	539	52	inquiry	inquiry	NOUN
taxlaw-12712	539	53	is	be	AUX
taxlaw-12712	539	54	inchoate	inchoate	ADJ
taxlaw-12712	539	55	in	in	ADP
taxlaw-12712	539	56	terms	term	NOUN
taxlaw-12712	539	57	of	of	ADP
taxlaw-12712	539	58	both	both	CCONJ
taxlaw-12712	539	59	the	the	DET
taxlaw-12712	539	60	relevant	relevant	ADJ
taxlaw-12712	539	61	facts	fact	NOUN
taxlaw-12712	539	62	and	and	CCONJ
taxlaw-12712	539	63	doctrinal	doctrinal	ADJ
taxlaw-12712	539	64	elements	element	NOUN
taxlaw-12712	539	65	involved	involve	VERB
taxlaw-12712	539	66	.	.	PUNCT
taxlaw-12712	540	1	the	the	DET
taxlaw-12712	540	2	specific	specific	ADJ
taxlaw-12712	540	3	content	content	NOUN
taxlaw-12712	540	4	of	of	ADP
taxlaw-12712	540	5	any	any	DET
taxlaw-12712	540	6	constitutional	constitutional	ADJ
taxlaw-12712	540	7	realization	realization	NOUN
taxlaw-12712	540	8	requirement	requirement	NOUN
taxlaw-12712	540	9	is	be	AUX
taxlaw-12712	540	10	left	leave	VERB
taxlaw-12712	540	11	to	to	ADP
taxlaw-12712	540	12	enforcement	enforcement	NOUN
taxlaw-12712	540	13	and	and	CCONJ
taxlaw-12712	540	14	adjudication	adjudication	NOUN
taxlaw-12712	540	15	—	—	PUNCT
taxlaw-12712	540	16	a	a	DET
taxlaw-12712	540	17	quintessential	quintessential	ADJ
taxlaw-12712	540	18	legal	legal	ADJ
taxlaw-12712	540	19	standard	standard	NOUN
taxlaw-12712	540	20	.	.	PUNCT
taxlaw-12712	541	1	2	2	X
taxlaw-12712	541	2	.	.	X
taxlaw-12712	541	3	the	the	DET
taxlaw-12712	541	4	moore	moore	PROPN
taxlaw-12712	541	5	opinions	opinion	VERB
taxlaw-12712	541	6	the	the	DET
taxlaw-12712	541	7	moore	moore	PROPN
taxlaw-12712	541	8	opinions	opinion	NOUN
taxlaw-12712	541	9	establish	establish	VERB
taxlaw-12712	541	10	a	a	DET
taxlaw-12712	541	11	much	much	ADV
taxlaw-12712	541	12	more	more	ADV
taxlaw-12712	541	13	fragile	fragile	ADJ
taxlaw-12712	541	14	dynamic	dynamic	NOUN
taxlaw-12712	541	15	than	than	ADP
taxlaw-12712	541	16	the	the	DET
taxlaw-12712	541	17	7	7	NUM
taxlaw-12712	541	18	-	-	SYM
taxlaw-12712	541	19	2	2	NUM
taxlaw-12712	541	20	outcome	outcome	NOUN
taxlaw-12712	541	21	might	might	AUX
taxlaw-12712	541	22	suggest.134	suggest.134	VERB
taxlaw-12712	541	23	in	in	ADP
taxlaw-12712	541	24	moore	moore	PROPN
taxlaw-12712	541	25	,	,	PUNCT
taxlaw-12712	541	26	a	a	DET
taxlaw-12712	541	27	five	five	NUM
taxlaw-12712	541	28	-	-	PUNCT
taxlaw-12712	541	29	justice	justice	NOUN
taxlaw-12712	541	30	majority	majority	NOUN
taxlaw-12712	541	31	held	hold	VERB
taxlaw-12712	541	32	in	in	ADP
taxlaw-12712	541	33	favor	favor	NOUN
taxlaw-12712	541	34	of	of	ADP
taxlaw-12712	541	35	the	the	DET
taxlaw-12712	541	36	government	government	NOUN
taxlaw-12712	541	37	,	,	PUNCT
taxlaw-12712	541	38	with	with	ADP
taxlaw-12712	541	39	justice	justice	PROPN
taxlaw-12712	541	40	kavanaugh	kavanaugh	PROPN
taxlaw-12712	541	41	writing	write	VERB
taxlaw-12712	541	42	the	the	DET
taxlaw-12712	541	43	opinion.135	opinion.135	NUM
taxlaw-12712	541	44	justice	justice	NOUN
taxlaw-12712	541	45	barrett	barrett	PROPN
taxlaw-12712	541	46	concurred	concur	VERB
taxlaw-12712	541	47	in	in	ADP
taxlaw-12712	541	48	the	the	DET
taxlaw-12712	541	49	result	result	NOUN
taxlaw-12712	541	50	but	but	CCONJ
taxlaw-12712	541	51	disagreed	disagree	VERB
taxlaw-12712	541	52	significantly	significantly	ADV
taxlaw-12712	541	53	in	in	ADP
taxlaw-12712	541	54	her	her	PRON
taxlaw-12712	541	55	reasoning	reasoning	NOUN
taxlaw-12712	541	56	,	,	PUNCT
taxlaw-12712	541	57	and	and	CCONJ
taxlaw-12712	541	58	justice	justice	PROPN
taxlaw-12712	541	59	alito	alito	PROPN
taxlaw-12712	541	60	joined	join	VERB
taxlaw-12712	541	61	this	this	DET
taxlaw-12712	541	62	concurrence	concurrence	NOUN
taxlaw-12712	541	63	.	.	PUNCT
taxlaw-12712	542	1	finally	finally	ADV
taxlaw-12712	542	2	,	,	PUNCT
taxlaw-12712	542	3	justice	justice	PROPN
taxlaw-12712	542	4	thomas	thomas	PROPN
taxlaw-12712	542	5	,	,	PUNCT
taxlaw-12712	542	6	joined	join	VERB
taxlaw-12712	542	7	by	by	ADP
taxlaw-12712	542	8	justice	justice	NOUN
taxlaw-12712	542	9	gorsuch	gorsuch	NOUN
taxlaw-12712	542	10	,	,	PUNCT
taxlaw-12712	542	11	dissented	dissent	VERB
taxlaw-12712	542	12	,	,	PUNCT
taxlaw-12712	542	13	with	with	ADP
taxlaw-12712	542	14	reasoning	reasoning	NOUN
taxlaw-12712	542	15	that	that	SCONJ
taxlaw-12712	542	16	largely	largely	ADV
taxlaw-12712	542	17	aligns	align	VERB
taxlaw-12712	542	18	with	with	ADP
taxlaw-12712	542	19	justice	justice	PROPN
taxlaw-12712	542	20	barrett	barrett	PROPN
taxlaw-12712	542	21	’s	’s	PART
taxlaw-12712	542	22	concurrence	concurrence	NOUN
taxlaw-12712	542	23	.	.	PUNCT
taxlaw-12712	543	1	taken	take	VERB
taxlaw-12712	543	2	together	together	ADV
taxlaw-12712	543	3	,	,	PUNCT
taxlaw-12712	543	4	the	the	DET
taxlaw-12712	543	5	barrett	barrett	PROPN
taxlaw-12712	543	6	and	and	CCONJ
taxlaw-12712	543	7	thomas	thomas	PROPN
taxlaw-12712	543	8	opinions	opinion	NOUN
taxlaw-12712	543	9	strongly	strongly	ADV
taxlaw-12712	543	10	support	support	VERB
taxlaw-12712	543	11	a	a	DET
taxlaw-12712	543	12	constitutional	constitutional	ADJ
taxlaw-12712	543	13	realization	realization	NOUN
taxlaw-12712	543	14	requirement	requirement	NOUN
taxlaw-12712	543	15	,	,	PUNCT
taxlaw-12712	543	16	while	while	SCONJ
taxlaw-12712	543	17	the	the	DET
taxlaw-12712	543	18	kavanaugh	kavanaugh	NOUN
taxlaw-12712	543	19	majority	majority	NOUN
taxlaw-12712	543	20	avoids	avoid	VERB
taxlaw-12712	543	21	taking	take	VERB
taxlaw-12712	543	22	a	a	DET
taxlaw-12712	543	23	position	position	NOUN
taxlaw-12712	543	24	on	on	ADP
taxlaw-12712	543	25	the	the	DET
taxlaw-12712	543	26	issue.136	issue.136	PROPN
taxlaw-12712	543	27	only	only	ADJ
taxlaw-12712	543	28	justice	justice	PROPN
taxlaw-12712	543	29	jackson	jackson	PROPN
taxlaw-12712	543	30	’s	’s	PART
taxlaw-12712	543	31	concurrence	concurrence	NOUN
taxlaw-12712	543	32	takes	take	VERB
taxlaw-12712	543	33	a	a	DET
taxlaw-12712	543	34	clear	clear	ADJ
taxlaw-12712	543	35	position	position	NOUN
taxlaw-12712	543	36	against	against	ADP
taxlaw-12712	543	37	constitutional	constitutional	ADJ
taxlaw-12712	543	38	realization	realization	NOUN
taxlaw-12712	543	39	,	,	PUNCT
taxlaw-12712	543	40	and	and	CCONJ
taxlaw-12712	543	41	the	the	DET
taxlaw-12712	543	42	absence	absence	NOUN
taxlaw-12712	543	43	of	of	ADP
taxlaw-12712	543	44	other	other	ADJ
taxlaw-12712	543	45	justices	justice	NOUN
taxlaw-12712	543	46	joining	join	VERB
taxlaw-12712	543	47	her	her	PRON
taxlaw-12712	543	48	opinion	opinion	NOUN
taxlaw-12712	543	49	emphasizes	emphasize	VERB
taxlaw-12712	543	50	the	the	DET
taxlaw-12712	543	51	court	court	NOUN
taxlaw-12712	543	52	’s	’s	PART
taxlaw-12712	543	53	instability	instability	NOUN
taxlaw-12712	543	54	on	on	ADP
taxlaw-12712	543	55	the	the	DET
taxlaw-12712	543	56	issue	issue	NOUN
taxlaw-12712	543	57	.	.	PUNCT
taxlaw-12712	544	1	in	in	ADP
taxlaw-12712	544	2	the	the	DET
taxlaw-12712	544	3	majority	majority	NOUN
taxlaw-12712	544	4	opinion	opinion	NOUN
taxlaw-12712	544	5	,	,	PUNCT
taxlaw-12712	544	6	kavanaugh	kavanaugh	PROPN
taxlaw-12712	544	7	argues	argue	VERB
taxlaw-12712	544	8	that	that	SCONJ
taxlaw-12712	544	9	“	"	PUNCT
taxlaw-12712	544	10	the	the	DET
taxlaw-12712	544	11	precise	precise	ADJ
taxlaw-12712	544	12	and	and	CCONJ
taxlaw-12712	544	13	narrow	narrow	ADJ
taxlaw-12712	544	14	question	question	NOUN
taxlaw-12712	544	15	”	"	PUNCT
taxlaw-12712	544	16	in	in	ADP
taxlaw-12712	544	17	moore	moore	PROPN
taxlaw-12712	544	18	is	be	AUX
taxlaw-12712	544	19	“	"	PUNCT
taxlaw-12712	544	20	whether	whether	SCONJ
taxlaw-12712	544	21	congress	congress	PROPN
taxlaw-12712	544	22	may	may	AUX
taxlaw-12712	544	23	attribute	attribute	VERB
taxlaw-12712	544	24	an	an	DET
taxlaw-12712	544	25	entity	entity	NOUN
taxlaw-12712	544	26	’s	’s	PART
taxlaw-12712	544	27	realized	realize	VERB
taxlaw-12712	544	28	and	and	CCONJ
taxlaw-12712	544	29	undistributed	undistributed	ADJ
taxlaw-12712	544	30	income	income	NOUN
taxlaw-12712	544	31	to	to	ADP
taxlaw-12712	544	32	the	the	DET
taxlaw-12712	544	33	entity	entity	NOUN
taxlaw-12712	544	34	’s	’s	PART
taxlaw-12712	544	35	shareholders	shareholder	NOUN
taxlaw-12712	544	36	or	or	CCONJ
taxlaw-12712	544	37	partners	partner	NOUN
taxlaw-12712	544	38	.	.	PUNCT
taxlaw-12712	544	39	”137	”137	PUNCT
taxlaw-12712	545	1	for	for	ADP
taxlaw-12712	545	2	kavanaugh	kavanaugh	NOUN
taxlaw-12712	545	3	,	,	PUNCT
taxlaw-12712	545	4	132	132	NUM
taxlaw-12712	545	5	for	for	ADP
taxlaw-12712	545	6	example	example	NOUN
taxlaw-12712	545	7	,	,	PUNCT
taxlaw-12712	545	8	if	if	SCONJ
taxlaw-12712	545	9	a	a	DET
taxlaw-12712	545	10	domestic	domestic	ADJ
taxlaw-12712	545	11	corporation	corporation	NOUN
taxlaw-12712	545	12	owned	own	VERB
taxlaw-12712	545	13	10	10	NUM
taxlaw-12712	545	14	%	%	NOUN
taxlaw-12712	545	15	of	of	ADP
taxlaw-12712	545	16	kisankraft	kisankraft	NOUN
taxlaw-12712	545	17	but	but	CCONJ
taxlaw-12712	545	18	u.s	u.s	PROPN
taxlaw-12712	545	19	.	.	PROPN
taxlaw-12712	545	20	shareholders	shareholder	NOUN
taxlaw-12712	545	21	did	do	AUX
taxlaw-12712	545	22	not	not	PART
taxlaw-12712	545	23	own	own	VERB
taxlaw-12712	545	24	more	more	ADJ
taxlaw-12712	545	25	than	than	ADP
taxlaw-12712	545	26	50	50	NUM
taxlaw-12712	545	27	%	%	NOUN
taxlaw-12712	545	28	of	of	ADP
taxlaw-12712	545	29	kisankraft	kisankraft	NOUN
taxlaw-12712	545	30	.	.	PUNCT
taxlaw-12712	546	1	see	see	VERB
taxlaw-12712	546	2	i.r.c	i.r.c	NOUN
taxlaw-12712	546	3	.	.	PUNCT
taxlaw-12712	547	1	§	§	PROPN
taxlaw-12712	547	2	§	§	PROPN
taxlaw-12712	547	3	951(b	951(b	PROPN
taxlaw-12712	547	4	)	)	PUNCT
taxlaw-12712	547	5	,	,	PUNCT
taxlaw-12712	547	6	957(a	957(a	NOUN
taxlaw-12712	547	7	)	)	PUNCT
taxlaw-12712	547	8	(	(	PUNCT
taxlaw-12712	547	9	defining	define	VERB
taxlaw-12712	547	10	united	united	PROPN
taxlaw-12712	547	11	states	states	PROPN
taxlaw-12712	547	12	shareholders	shareholder	NOUN
taxlaw-12712	547	13	and	and	CCONJ
taxlaw-12712	547	14	controlled	control	VERB
taxlaw-12712	547	15	foreign	foreign	ADJ
taxlaw-12712	547	16	corporations	corporation	NOUN
taxlaw-12712	547	17	)	)	PUNCT
taxlaw-12712	547	18	.	.	PUNCT
taxlaw-12712	548	1	133	133	NUM
taxlaw-12712	548	2	for	for	ADP
taxlaw-12712	548	3	example	example	NOUN
taxlaw-12712	548	4	,	,	PUNCT
taxlaw-12712	548	5	the	the	DET
taxlaw-12712	548	6	moores	moore	NOUN
taxlaw-12712	548	7	could	could	AUX
taxlaw-12712	548	8	be	be	AUX
taxlaw-12712	548	9	taxable	taxable	ADJ
taxlaw-12712	548	10	on	on	ADP
taxlaw-12712	548	11	kisankraft	kisankraft	NOUN
taxlaw-12712	548	12	’s	’s	PART
taxlaw-12712	548	13	2017	2017	NUM
taxlaw-12712	548	14	income	income	NOUN
taxlaw-12712	548	15	but	but	CCONJ
taxlaw-12712	548	16	not	not	PART
taxlaw-12712	548	17	on	on	ADP
taxlaw-12712	548	18	prior	prior	ADJ
taxlaw-12712	548	19	years	year	NOUN
taxlaw-12712	548	20	’	'	PUNCT
taxlaw-12712	548	21	income	income	NOUN
taxlaw-12712	548	22	.	.	PUNCT
taxlaw-12712	549	1	transcript	transcript	NOUN
taxlaw-12712	549	2	of	of	ADP
taxlaw-12712	549	3	oral	oral	ADJ
taxlaw-12712	549	4	argument	argument	NOUN
taxlaw-12712	549	5	at	at	ADP
taxlaw-12712	549	6	29	29	NUM
taxlaw-12712	549	7	-	-	SYM
taxlaw-12712	549	8	31	31	NUM
taxlaw-12712	549	9	,	,	PUNCT
taxlaw-12712	549	10	49	49	NUM
taxlaw-12712	549	11	,	,	PUNCT
taxlaw-12712	549	12	98	98	NUM
taxlaw-12712	549	13	,	,	PUNCT
taxlaw-12712	549	14	moore	moore	PROPN
taxlaw-12712	549	15	,	,	PUNCT
taxlaw-12712	549	16	144	144	NUM
taxlaw-12712	549	17	s.	s.	PROPN
taxlaw-12712	549	18	ct	ct	PROPN
taxlaw-12712	549	19	.	.	PROPN
taxlaw-12712	549	20	1680	1680	NUM
taxlaw-12712	549	21	(	(	PUNCT
taxlaw-12712	549	22	no	no	INTJ
taxlaw-12712	549	23	.	.	NOUN
taxlaw-12712	549	24	22	22	NUM
taxlaw-12712	549	25	-	-	SYM
taxlaw-12712	549	26	800	800	NUM
taxlaw-12712	549	27	)	)	PUNCT
taxlaw-12712	549	28	.	.	PUNCT
taxlaw-12712	550	1	134	134	NUM
taxlaw-12712	551	1	some	some	DET
taxlaw-12712	551	2	commentators	commentator	NOUN
taxlaw-12712	551	3	argue	argue	VERB
taxlaw-12712	551	4	that	that	SCONJ
taxlaw-12712	551	5	moore	moore	PROPN
taxlaw-12712	551	6	demonstrates	demonstrate	VERB
taxlaw-12712	551	7	the	the	DET
taxlaw-12712	551	8	continued	continue	VERB
taxlaw-12712	551	9	strength	strength	NOUN
taxlaw-12712	551	10	of	of	ADP
taxlaw-12712	551	11	a	a	DET
taxlaw-12712	551	12	norm	norm	NOUN
taxlaw-12712	551	13	of	of	ADP
taxlaw-12712	551	14	congressional	congressional	ADJ
taxlaw-12712	551	15	deference	deference	NOUN
taxlaw-12712	551	16	.	.	PUNCT
taxlaw-12712	552	1	see	see	VERB
taxlaw-12712	552	2	batchelder	batchelder	NOUN
taxlaw-12712	552	3	et	et	PROPN
taxlaw-12712	552	4	al	al	PROPN
taxlaw-12712	552	5	.	.	PROPN
taxlaw-12712	552	6	,	,	PUNCT
taxlaw-12712	552	7	supra	supra	PROPN
taxlaw-12712	552	8	note	note	PROPN
taxlaw-12712	552	9	118	118	NUM
taxlaw-12712	552	10	,	,	PUNCT
taxlaw-12712	552	11	at	at	ADP
taxlaw-12712	552	12	1510	1510	NUM
taxlaw-12712	552	13	(	(	PUNCT
taxlaw-12712	552	14	arguing	argue	VERB
taxlaw-12712	552	15	that	that	SCONJ
taxlaw-12712	552	16	“	"	PUNCT
taxlaw-12712	552	17	four	four	NUM
taxlaw-12712	552	18	is	be	AUX
taxlaw-12712	552	19	not	not	PART
taxlaw-12712	552	20	five	five	NUM
taxlaw-12712	552	21	”	"	PUNCT
taxlaw-12712	552	22	)	)	PUNCT
taxlaw-12712	552	23	;	;	PUNCT
taxlaw-12712	552	24	see	see	VERB
taxlaw-12712	552	25	also	also	ADV
taxlaw-12712	552	26	infra	infra	VERB
taxlaw-12712	552	27	part	part	NOUN
taxlaw-12712	552	28	ii.c	ii.c	NOUN
taxlaw-12712	552	29	(	(	PUNCT
taxlaw-12712	552	30	discussing	discuss	VERB
taxlaw-12712	552	31	the	the	DET
taxlaw-12712	552	32	four	four	NUM
taxlaw-12712	552	33	-	-	PUNCT
taxlaw-12712	552	34	justice	justice	NOUN
taxlaw-12712	552	35	threshold	threshold	NOUN
taxlaw-12712	552	36	for	for	ADP
taxlaw-12712	552	37	certiorari	certiorari	NOUN
taxlaw-12712	552	38	)	)	PUNCT
taxlaw-12712	552	39	.	.	PUNCT
taxlaw-12712	553	1	to	to	ADP
taxlaw-12712	553	2	the	the	DET
taxlaw-12712	553	3	extent	extent	NOUN
taxlaw-12712	553	4	there	there	PRON
taxlaw-12712	553	5	is	be	VERB
taxlaw-12712	553	6	not	not	PART
taxlaw-12712	553	7	complete	complete	ADJ
taxlaw-12712	553	8	deference	deference	NOUN
taxlaw-12712	553	9	to	to	ADP
taxlaw-12712	553	10	congress	congress	PROPN
taxlaw-12712	553	11	,	,	PUNCT
taxlaw-12712	553	12	constitutional	constitutional	ADJ
taxlaw-12712	553	13	realization	realization	NOUN
taxlaw-12712	553	14	likely	likely	ADV
taxlaw-12712	553	15	has	have	VERB
taxlaw-12712	553	16	the	the	DET
taxlaw-12712	553	17	“	"	PUNCT
taxlaw-12712	553	18	bottom	bottom	ADJ
taxlaw-12712	553	19	up	up	ADP
taxlaw-12712	553	20	”	"	PUNCT
taxlaw-12712	553	21	effects	effect	NOUN
taxlaw-12712	553	22	described	describe	VERB
taxlaw-12712	553	23	in	in	ADP
taxlaw-12712	553	24	this	this	DET
taxlaw-12712	553	25	article	article	NOUN
taxlaw-12712	553	26	.	.	PUNCT
taxlaw-12712	554	1	see	see	VERB
taxlaw-12712	554	2	infra	infra	NOUN
taxlaw-12712	554	3	part	part	NOUN
taxlaw-12712	554	4	iv.a	iv.a	VERB
taxlaw-12712	554	5	.	.	PUNCT
taxlaw-12712	555	1	135	135	NUM
taxlaw-12712	555	2	moore	moore	PROPN
taxlaw-12712	555	3	,	,	PUNCT
taxlaw-12712	555	4	144	144	NUM
taxlaw-12712	555	5	s.	s.	PROPN
taxlaw-12712	555	6	ct	ct	PROPN
taxlaw-12712	555	7	.	.	PUNCT
taxlaw-12712	556	1	at	at	ADP
taxlaw-12712	556	2	1697	1697	NUM
taxlaw-12712	556	3	(	(	PUNCT
taxlaw-12712	556	4	kavanaugh	kavanaugh	PROPN
taxlaw-12712	556	5	,	,	PUNCT
taxlaw-12712	556	6	j.	j.	PROPN
taxlaw-12712	556	7	)	)	PUNCT
taxlaw-12712	556	8	(	(	PUNCT
taxlaw-12712	556	9	affirming	affirm	VERB
taxlaw-12712	556	10	the	the	DET
taxlaw-12712	556	11	ninth	ninth	ADJ
taxlaw-12712	556	12	circuit	circuit	NOUN
taxlaw-12712	556	13	’s	’s	PART
taxlaw-12712	556	14	judgment	judgment	NOUN
taxlaw-12712	556	15	)	)	PUNCT
taxlaw-12712	556	16	.	.	PUNCT
taxlaw-12712	556	17	136	136	NUM
taxlaw-12712	556	18	although	although	SCONJ
taxlaw-12712	556	19	the	the	DET
taxlaw-12712	556	20	majority	majority	NOUN
taxlaw-12712	556	21	opinion	opinion	NOUN
taxlaw-12712	556	22	declares	declare	VERB
taxlaw-12712	556	23	that	that	SCONJ
taxlaw-12712	556	24	income	income	NOUN
taxlaw-12712	556	25	taxes	taxis	NOUN
taxlaw-12712	556	26	are	be	AUX
taxlaw-12712	556	27	indirect	indirect	ADJ
taxlaw-12712	556	28	taxes	taxis	NOUN
taxlaw-12712	556	29	(	(	PUNCT
taxlaw-12712	556	30	and	and	CCONJ
taxlaw-12712	556	31	not	not	PART
taxlaw-12712	556	32	subject	subject	ADJ
taxlaw-12712	556	33	to	to	ADP
taxlaw-12712	556	34	apportionment	apportionment	NOUN
taxlaw-12712	556	35	)	)	PUNCT
taxlaw-12712	556	36	,	,	PUNCT
taxlaw-12712	556	37	the	the	DET
taxlaw-12712	556	38	majority	majority	NOUN
taxlaw-12712	556	39	opinion	opinion	NOUN
taxlaw-12712	556	40	leaves	leaves	AUX
taxlaw-12712	556	41	open	open	VERB
taxlaw-12712	556	42	the	the	DET
taxlaw-12712	556	43	possibility	possibility	NOUN
taxlaw-12712	556	44	that	that	SCONJ
taxlaw-12712	556	45	realization	realization	NOUN
taxlaw-12712	556	46	is	be	AUX
taxlaw-12712	556	47	essential	essential	ADJ
taxlaw-12712	556	48	to	to	ADP
taxlaw-12712	556	49	the	the	DET
taxlaw-12712	556	50	existence	existence	NOUN
taxlaw-12712	556	51	of	of	ADP
taxlaw-12712	556	52	income	income	NOUN
taxlaw-12712	556	53	—	—	PUNCT
taxlaw-12712	556	54	and	and	CCONJ
taxlaw-12712	556	55	a	a	DET
taxlaw-12712	556	56	tax	tax	NOUN
taxlaw-12712	556	57	without	without	ADP
taxlaw-12712	556	58	realization	realization	NOUN
taxlaw-12712	556	59	would	would	AUX
taxlaw-12712	556	60	remain	remain	VERB
taxlaw-12712	556	61	a	a	DET
taxlaw-12712	556	62	direct	direct	ADJ
taxlaw-12712	556	63	tax	tax	NOUN
taxlaw-12712	556	64	on	on	ADP
taxlaw-12712	556	65	property	property	NOUN
taxlaw-12712	556	66	(	(	PUNCT
taxlaw-12712	556	67	and	and	CCONJ
taxlaw-12712	556	68	subject	subject	ADJ
taxlaw-12712	556	69	to	to	ADP
taxlaw-12712	556	70	apportionment	apportionment	NOUN
taxlaw-12712	556	71	)	)	PUNCT
taxlaw-12712	556	72	.	.	PUNCT
taxlaw-12712	557	1	see	see	VERB
taxlaw-12712	557	2	i	i	PRON
taxlaw-12712	557	3	d.	d.	PROPN
taxlaw-12712	557	4	at	at	ADP
taxlaw-12712	557	5	1688	1688	NUM
taxlaw-12712	557	6	;	;	PUNCT
taxlaw-12712	557	7	see	see	VERB
taxlaw-12712	557	8	also	also	ADV
taxlaw-12712	557	9	batchelder	batchelder	VERB
taxlaw-12712	557	10	et	et	PROPN
taxlaw-12712	557	11	al	al	PROPN
taxlaw-12712	557	12	.	.	PROPN
taxlaw-12712	557	13	,	,	PUNCT
taxlaw-12712	557	14	supra	supra	PROPN
taxlaw-12712	557	15	note	note	PROPN
taxlaw-12712	557	16	118	118	NUM
taxlaw-12712	557	17	,	,	PUNCT
taxlaw-12712	557	18	at	at	ADP
taxlaw-12712	557	19	1512	1512	NUM
taxlaw-12712	557	20	-	-	SYM
taxlaw-12712	557	21	13	13	NUM
taxlaw-12712	557	22	(	(	PUNCT
taxlaw-12712	557	23	arguing	argue	VERB
taxlaw-12712	557	24	that	that	SCONJ
taxlaw-12712	557	25	moore	moore	PROPN
taxlaw-12712	557	26	“	"	PUNCT
taxlaw-12712	557	27	partly	partly	ADV
taxlaw-12712	557	28	overruled	overrule	VERB
taxlaw-12712	557	29	”	"	PUNCT
taxlaw-12712	557	30	pollock	pollock	NOUN
taxlaw-12712	557	31	)	)	PUNCT
taxlaw-12712	557	32	.	.	PUNCT
taxlaw-12712	558	1	the	the	DET
taxlaw-12712	558	2	majority	majority	NOUN
taxlaw-12712	558	3	’s	’s	PART
taxlaw-12712	558	4	declaration	declaration	NOUN
taxlaw-12712	558	5	further	far	ADV
taxlaw-12712	558	6	unsettles	unsettle	VERB
taxlaw-12712	558	7	the	the	DET
taxlaw-12712	558	8	scope	scope	NOUN
taxlaw-12712	558	9	of	of	ADP
taxlaw-12712	558	10	any	any	DET
taxlaw-12712	558	11	constitutional	constitutional	ADJ
taxlaw-12712	558	12	realization	realization	NOUN
taxlaw-12712	558	13	requirement	requirement	NOUN
taxlaw-12712	558	14	,	,	PUNCT
taxlaw-12712	558	15	since	since	SCONJ
taxlaw-12712	558	16	such	such	DET
taxlaw-12712	558	17	a	a	DET
taxlaw-12712	558	18	requirement	requirement	NOUN
taxlaw-12712	558	19	might	might	AUX
taxlaw-12712	558	20	not	not	PART
taxlaw-12712	558	21	be	be	AUX
taxlaw-12712	558	22	tied	tie	VERB
taxlaw-12712	558	23	to	to	ADP
taxlaw-12712	558	24	the	the	DET
taxlaw-12712	558	25	sixteenth	sixteenth	PROPN
taxlaw-12712	558	26	amendment	amendment	NOUN
taxlaw-12712	558	27	’s	’s	PART
taxlaw-12712	558	28	text	text	NOUN
taxlaw-12712	558	29	(	(	PUNCT
taxlaw-12712	558	30	specifically	specifically	ADV
taxlaw-12712	558	31	,	,	PUNCT
taxlaw-12712	558	32	the	the	DET
taxlaw-12712	558	33	use	use	NOUN
taxlaw-12712	558	34	of	of	ADP
taxlaw-12712	558	35	the	the	DET
taxlaw-12712	558	36	word	word	NOUN
taxlaw-12712	558	37	“	"	PUNCT
taxlaw-12712	558	38	derived	derive	VERB
taxlaw-12712	558	39	”	"	PUNCT
taxlaw-12712	558	40	)	)	PUNCT
taxlaw-12712	558	41	.	.	PUNCT
taxlaw-12712	559	1	137	137	NUM
taxlaw-12712	559	2	moore	moore	NOUN
taxlaw-12712	559	3	,	,	PUNCT
taxlaw-12712	559	4	144	144	NUM
taxlaw-12712	559	5	s.	s.	PROPN
taxlaw-12712	559	6	ct	ct	PROPN
taxlaw-12712	559	7	.	.	PUNCT
taxlaw-12712	560	1	at	at	ADP
taxlaw-12712	560	2	1688	1688	NUM
taxlaw-12712	560	3	.	.	PUNCT
taxlaw-12712	560	4	20	20	NUM
taxlaw-12712	560	5	columbia	columbia	PROPN
taxlaw-12712	560	6	journal	journal	PROPN
taxlaw-12712	560	7	of	of	ADP
taxlaw-12712	560	8	tax	tax	NOUN
taxlaw-12712	560	9	law	law	NOUN
taxlaw-12712	561	1	[	[	X
taxlaw-12712	561	2	vol	vol	NOUN
taxlaw-12712	561	3	.	.	PUNCT
taxlaw-12712	562	1	16:1	16:1	NUM
taxlaw-12712	562	2	lawmakers	lawmaker	NOUN
taxlaw-12712	562	3	face	face	VERB
taxlaw-12712	562	4	a	a	DET
taxlaw-12712	562	5	choice	choice	NOUN
taxlaw-12712	562	6	in	in	ADP
taxlaw-12712	562	7	business	business	NOUN
taxlaw-12712	562	8	entity	entity	NOUN
taxlaw-12712	562	9	taxation	taxation	NOUN
taxlaw-12712	562	10	.	.	PUNCT
taxlaw-12712	563	1	with	with	ADP
taxlaw-12712	563	2	respect	respect	NOUN
taxlaw-12712	563	3	to	to	ADP
taxlaw-12712	563	4	undistributed	undistributed	ADJ
taxlaw-12712	563	5	but	but	CCONJ
taxlaw-12712	563	6	realized	realize	VERB
taxlaw-12712	563	7	earnings	earning	NOUN
taxlaw-12712	563	8	,	,	PUNCT
taxlaw-12712	563	9	congress	congress	PROPN
taxlaw-12712	563	10	may	may	AUX
taxlaw-12712	563	11	treat	treat	VERB
taxlaw-12712	563	12	these	these	DET
taxlaw-12712	563	13	entities	entity	NOUN
taxlaw-12712	563	14	either	either	CCONJ
taxlaw-12712	563	15	as	as	ADP
taxlaw-12712	563	16	taxpayers	taxpayer	NOUN
taxlaw-12712	563	17	themselves	themselves	PRON
taxlaw-12712	563	18	or	or	CCONJ
taxlaw-12712	563	19	on	on	ADP
taxlaw-12712	563	20	a	a	DET
taxlaw-12712	563	21	pass	pass	VERB
taxlaw-12712	563	22	-	-	PUNCT
taxlaw-12712	563	23	through	through	ADP
taxlaw-12712	563	24	basis.138	basis.138	NOUN
taxlaw-12712	563	25	either	either	CCONJ
taxlaw-12712	563	26	an	an	DET
taxlaw-12712	563	27	entity	entity	NOUN
taxlaw-12712	563	28	reports	report	VERB
taxlaw-12712	563	29	its	its	PRON
taxlaw-12712	563	30	own	own	ADJ
taxlaw-12712	563	31	income	income	NOUN
taxlaw-12712	563	32	,	,	PUNCT
taxlaw-12712	563	33	or	or	CCONJ
taxlaw-12712	563	34	the	the	DET
taxlaw-12712	563	35	entity	entity	NOUN
taxlaw-12712	563	36	’s	’s	PART
taxlaw-12712	563	37	owners	owner	NOUN
taxlaw-12712	563	38	report	report	VERB
taxlaw-12712	563	39	income	income	NOUN
taxlaw-12712	563	40	that	that	PRON
taxlaw-12712	563	41	is	be	AUX
taxlaw-12712	563	42	attributed	attribute	VERB
taxlaw-12712	563	43	to	to	ADP
taxlaw-12712	563	44	them.139	them.139	PROPN
taxlaw-12712	563	45	congress	congress	PROPN
taxlaw-12712	563	46	can	can	AUX
taxlaw-12712	563	47	not	not	PART
taxlaw-12712	563	48	,	,	PUNCT
taxlaw-12712	563	49	however	however	ADV
taxlaw-12712	563	50	,	,	PUNCT
taxlaw-12712	563	51	choose	choose	VERB
taxlaw-12712	563	52	both	both	DET
taxlaw-12712	563	53	instruments	instrument	NOUN
taxlaw-12712	563	54	,	,	PUNCT
taxlaw-12712	563	55	which	which	DET
taxlaw-12712	563	56	kavanaugh	kavanaugh	NOUN
taxlaw-12712	563	57	terms	term	NOUN
taxlaw-12712	563	58	“	"	PUNCT
taxlaw-12712	563	59	double	double	ADJ
taxlaw-12712	563	60	taxation	taxation	NOUN
taxlaw-12712	563	61	.	.	PUNCT
taxlaw-12712	564	1	”140	”140	PROPN
taxlaw-12712	565	1	presumably	presumably	ADV
taxlaw-12712	565	2	,	,	PUNCT
taxlaw-12712	565	3	a	a	DET
taxlaw-12712	565	4	distribution	distribution	NOUN
taxlaw-12712	565	5	of	of	ADP
taxlaw-12712	565	6	earnings	earning	NOUN
taxlaw-12712	565	7	represents	represent	VERB
taxlaw-12712	565	8	a	a	DET
taxlaw-12712	565	9	second	second	ADJ
taxlaw-12712	565	10	realization	realization	NOUN
taxlaw-12712	565	11	event	event	NOUN
taxlaw-12712	565	12	on	on	ADP
taxlaw-12712	565	13	which	which	PRON
taxlaw-12712	565	14	congress	congress	PROPN
taxlaw-12712	565	15	may	may	AUX
taxlaw-12712	565	16	impose	impose	VERB
taxlaw-12712	565	17	another	another	DET
taxlaw-12712	565	18	round	round	NOUN
taxlaw-12712	565	19	of	of	ADP
taxlaw-12712	565	20	tax	tax	NOUN
taxlaw-12712	565	21	;	;	PUNCT
taxlaw-12712	565	22	this	this	DET
taxlaw-12712	565	23	well	well	ADV
taxlaw-12712	565	24	-	-	PUNCT
taxlaw-12712	565	25	pedigreed	pedigreed	NOUN
taxlaw-12712	565	26	mechanism	mechanism	NOUN
taxlaw-12712	565	27	is	be	AUX
taxlaw-12712	565	28	fundamental	fundamental	ADJ
taxlaw-12712	565	29	to	to	ADP
taxlaw-12712	565	30	classical	classical	ADJ
taxlaw-12712	565	31	corporate	corporate	ADJ
taxlaw-12712	565	32	taxation.141	taxation.141	NOUN
taxlaw-12712	565	33	critically	critically	ADV
taxlaw-12712	565	34	,	,	PUNCT
taxlaw-12712	565	35	however	however	ADV
taxlaw-12712	565	36	,	,	PUNCT
taxlaw-12712	565	37	kavanaugh	kavanaugh	PROPN
taxlaw-12712	565	38	states	state	VERB
taxlaw-12712	565	39	that	that	SCONJ
taxlaw-12712	565	40	macomber	macomber	PROPN
taxlaw-12712	565	41	“	"	PUNCT
taxlaw-12712	565	42	has	have	VERB
taxlaw-12712	565	43	no	no	DET
taxlaw-12712	565	44	bearing	bearing	NOUN
taxlaw-12712	565	45	on	on	ADP
taxlaw-12712	565	46	the	the	DET
taxlaw-12712	565	47	attribution	attribution	NOUN
taxlaw-12712	565	48	issue	issue	NOUN
taxlaw-12712	565	49	”	"	PUNCT
taxlaw-12712	565	50	raised	raise	VERB
taxlaw-12712	565	51	in	in	ADP
taxlaw-12712	565	52	moore.142	moore.142	NOUN
taxlaw-12712	565	53	for	for	ADP
taxlaw-12712	565	54	this	this	DET
taxlaw-12712	565	55	reason	reason	NOUN
taxlaw-12712	565	56	,	,	PUNCT
taxlaw-12712	565	57	kavanaugh	kavanaugh	PROPN
taxlaw-12712	565	58	’s	’s	PART
taxlaw-12712	565	59	opinion	opinion	NOUN
taxlaw-12712	565	60	does	do	AUX
taxlaw-12712	565	61	not	not	PART
taxlaw-12712	565	62	reach	reach	VERB
taxlaw-12712	565	63	the	the	DET
taxlaw-12712	565	64	status	status	NOUN
taxlaw-12712	565	65	of	of	ADP
taxlaw-12712	565	66	any	any	DET
taxlaw-12712	565	67	putative	putative	ADJ
taxlaw-12712	565	68	constitutional	constitutional	ADJ
taxlaw-12712	565	69	realization	realization	NOUN
taxlaw-12712	565	70	requirement.143	requirement.143	PROPN
taxlaw-12712	565	71	justice	justice	PROPN
taxlaw-12712	565	72	barrett	barrett	PROPN
taxlaw-12712	565	73	,	,	PUNCT
taxlaw-12712	565	74	concurring	concur	VERB
taxlaw-12712	565	75	in	in	ADP
taxlaw-12712	565	76	the	the	DET
taxlaw-12712	565	77	result	result	NOUN
taxlaw-12712	565	78	,	,	PUNCT
taxlaw-12712	565	79	argues	argue	VERB
taxlaw-12712	565	80	that	that	SCONJ
taxlaw-12712	565	81	the	the	DET
taxlaw-12712	565	82	constitution	constitution	NOUN
taxlaw-12712	565	83	clearly	clearly	ADV
taxlaw-12712	565	84	requires	require	VERB
taxlaw-12712	565	85	realization	realization	NOUN
taxlaw-12712	565	86	,	,	PUNCT
taxlaw-12712	565	87	and	and	CCONJ
taxlaw-12712	565	88	that	that	SCONJ
taxlaw-12712	565	89	the	the	DET
taxlaw-12712	565	90	moores	moore	NOUN
taxlaw-12712	565	91	realized	realize	VERB
taxlaw-12712	565	92	no	no	DET
taxlaw-12712	565	93	income	income	NOUN
taxlaw-12712	565	94	from	from	ADP
taxlaw-12712	565	95	kisankraft	kisankraft	PROPN
taxlaw-12712	565	96	directly.144	directly.144	PROPN
taxlaw-12712	565	97	barrett	barrett	PROPN
taxlaw-12712	565	98	concludes	conclude	VERB
taxlaw-12712	565	99	,	,	PUNCT
taxlaw-12712	565	100	however	however	ADV
taxlaw-12712	565	101	,	,	PUNCT
taxlaw-12712	565	102	that	that	SCONJ
taxlaw-12712	565	103	the	the	DET
taxlaw-12712	565	104	moores	moore	NOUN
taxlaw-12712	565	105	conceded	concede	VERB
taxlaw-12712	565	106	the	the	DET
taxlaw-12712	565	107	mrt	mrt	PROPN
taxlaw-12712	565	108	’s	’s	PART
taxlaw-12712	565	109	constitutionality	constitutionality	NOUN
taxlaw-12712	565	110	when	when	SCONJ
taxlaw-12712	565	111	they	they	PRON
taxlaw-12712	565	112	allowed	allow	VERB
taxlaw-12712	565	113	that	that	SCONJ
taxlaw-12712	565	114	the	the	DET
taxlaw-12712	565	115	mrt	mrt	PROPN
taxlaw-12712	565	116	’s	’s	PART
taxlaw-12712	565	117	structural	structural	ADJ
taxlaw-12712	565	118	antecedent	antecedent	NOUN
taxlaw-12712	565	119	,	,	PUNCT
taxlaw-12712	565	120	subpart	subpart	NOUN
taxlaw-12712	565	121	f	f	PROPN
taxlaw-12712	565	122	,	,	PUNCT
taxlaw-12712	565	123	was	be	AUX
taxlaw-12712	565	124	constitutional.145	constitutional.145	VERB
taxlaw-12712	565	125	in	in	ADP
taxlaw-12712	565	126	addition	addition	NOUN
taxlaw-12712	565	127	,	,	PUNCT
taxlaw-12712	565	128	barrett	barrett	PROPN
taxlaw-12712	565	129	complicates	complicate	VERB
taxlaw-12712	565	130	the	the	DET
taxlaw-12712	565	131	broad	broad	ADJ
taxlaw-12712	565	132	discretion	discretion	NOUN
taxlaw-12712	565	133	that	that	SCONJ
taxlaw-12712	565	134	kavanaugh	kavanaugh	PROPN
taxlaw-12712	565	135	’s	’s	PART
taxlaw-12712	565	136	opinion	opinion	NOUN
taxlaw-12712	565	137	gives	give	VERB
taxlaw-12712	565	138	to	to	ADP
taxlaw-12712	565	139	congress	congress	PROPN
taxlaw-12712	565	140	in	in	ADP
taxlaw-12712	565	141	taxing	tax	VERB
taxlaw-12712	565	142	business	business	NOUN
taxlaw-12712	565	143	entities.146	entities.146	PROPN
taxlaw-12712	565	144	barrett	barrett	PROPN
taxlaw-12712	565	145	essentially	essentially	ADV
taxlaw-12712	565	146	constructs	construct	VERB
taxlaw-12712	565	147	kavanaugh	kavanaugh	PROPN
taxlaw-12712	565	148	’s	’s	PART
taxlaw-12712	565	149	attribution	attribution	NOUN
taxlaw-12712	565	150	theory	theory	NOUN
taxlaw-12712	565	151	as	as	ADP
taxlaw-12712	565	152	an	an	DET
taxlaw-12712	565	153	inquiry	inquiry	NOUN
taxlaw-12712	565	154	into	into	ADP
taxlaw-12712	565	155	economic	economic	ADJ
taxlaw-12712	565	156	substance	substance	NOUN
taxlaw-12712	565	157	as	as	ADP
taxlaw-12712	565	158	that	that	DET
taxlaw-12712	565	159	doctrine	doctrine	NOUN
taxlaw-12712	565	160	apples	apple	NOUN
taxlaw-12712	565	161	to	to	ADP
taxlaw-12712	565	162	realization.147	realization.147	VERB
taxlaw-12712	565	163	the	the	DET
taxlaw-12712	565	164	substance	substance	NOUN
taxlaw-12712	565	165	of	of	ADP
taxlaw-12712	565	166	the	the	DET
taxlaw-12712	565	167	moores	moore	NOUN
taxlaw-12712	565	168	’	'	PUNCT
taxlaw-12712	565	169	relationship	relationship	NOUN
taxlaw-12712	565	170	with	with	ADP
taxlaw-12712	565	171	kisankraft	kisankraft	NOUN
taxlaw-12712	565	172	might	might	AUX
taxlaw-12712	565	173	indicate	indicate	VERB
taxlaw-12712	565	174	that	that	SCONJ
taxlaw-12712	565	175	any	any	DET
taxlaw-12712	565	176	income	income	NOUN
taxlaw-12712	565	177	realized	realize	VERB
taxlaw-12712	565	178	by	by	ADP
taxlaw-12712	565	179	kisankraft	kisankraft	NOUN
taxlaw-12712	565	180	was	be	AUX
taxlaw-12712	565	181	actually	actually	ADV
taxlaw-12712	565	182	realized	realize	VERB
taxlaw-12712	565	183	by	by	ADP
taxlaw-12712	565	184	the	the	DET
taxlaw-12712	565	185	moores.148	moores.148	NOUN
taxlaw-12712	565	186	indeed	indeed	ADV
taxlaw-12712	565	187	,	,	PUNCT
taxlaw-12712	565	188	subpart	subpart	PROPN
taxlaw-12712	565	189	f	f	PROPN
taxlaw-12712	565	190	does	do	AUX
taxlaw-12712	565	191	this	this	DET
taxlaw-12712	565	192	work	work	VERB
taxlaw-12712	565	193	through	through	ADP
taxlaw-12712	565	194	statutory	statutory	ADJ
taxlaw-12712	565	195	rules	rule	NOUN
taxlaw-12712	565	196	:	:	PUNCT
taxlaw-12712	565	197	the	the	DET
taxlaw-12712	565	198	regime	regime	NOUN
taxlaw-12712	565	199	targets	target	VERB
taxlaw-12712	565	200	abusive	abusive	ADJ
taxlaw-12712	565	201	arrangements	arrangement	NOUN
taxlaw-12712	565	202	and	and	CCONJ
taxlaw-12712	565	203	mechanically	mechanically	ADV
taxlaw-12712	565	204	taxes	tax	VERB
taxlaw-12712	565	205	owners	owner	NOUN
taxlaw-12712	565	206	on	on	ADP
taxlaw-12712	565	207	income	income	NOUN
taxlaw-12712	565	208	earned	earn	VERB
taxlaw-12712	565	209	through	through	ADP
taxlaw-12712	565	210	controlled	control	VERB
taxlaw-12712	565	211	foreign	foreign	ADJ
taxlaw-12712	565	212	corporations.149	corporations.149	NOUN
taxlaw-12712	565	213	these	these	DET
taxlaw-12712	565	214	types	type	NOUN
taxlaw-12712	565	215	of	of	ADP
taxlaw-12712	565	216	substance	substance	NOUN
taxlaw-12712	565	217	-	-	PUNCT
taxlaw-12712	565	218	oriented	orient	VERB
taxlaw-12712	565	219	inquiries	inquiry	NOUN
taxlaw-12712	565	220	are	be	AUX
taxlaw-12712	565	221	inherently	inherently	ADV
taxlaw-12712	565	222	standard	standard	ADJ
taxlaw-12712	565	223	-	-	PUNCT
taxlaw-12712	565	224	like.150	like.150	NOUN
taxlaw-12712	565	225	138	138	NUM
taxlaw-12712	565	226	i	i	PRON
taxlaw-12712	565	227	d.	d.	PROPN
taxlaw-12712	565	228	at	at	ADP
taxlaw-12712	565	229	1690	1690	NUM
taxlaw-12712	565	230	.	.	PUNCT
taxlaw-12712	566	1	although	although	SCONJ
taxlaw-12712	566	2	kavanaugh	kavanaugh	NOUN
taxlaw-12712	566	3	describes	describe	VERB
taxlaw-12712	566	4	pass	pass	VERB
taxlaw-12712	566	5	-	-	PUNCT
taxlaw-12712	566	6	through	through	ADP
taxlaw-12712	566	7	taxation	taxation	NOUN
taxlaw-12712	566	8	as	as	SCONJ
taxlaw-12712	566	9	based	base	VERB
taxlaw-12712	566	10	on	on	ADP
taxlaw-12712	566	11	owners	owner	NOUN
taxlaw-12712	566	12	’	'	PUNCT
taxlaw-12712	566	13	“	"	PUNCT
taxlaw-12712	566	14	pro	pro	X
taxlaw-12712	566	15	rata	rata	ADJ
taxlaw-12712	566	16	share	share	NOUN
taxlaw-12712	566	17	of	of	ADP
taxlaw-12712	566	18	the	the	DET
taxlaw-12712	566	19	entity	entity	NOUN
taxlaw-12712	566	20	’s	’s	PART
taxlaw-12712	566	21	undistributed	undistributed	ADJ
taxlaw-12712	566	22	income	income	NOUN
taxlaw-12712	566	23	,	,	PUNCT
taxlaw-12712	566	24	”	"	PUNCT
taxlaw-12712	566	25	i	i	PROPN
taxlaw-12712	566	26	d.	d.	PROPN
taxlaw-12712	566	27	,	,	PUNCT
taxlaw-12712	566	28	the	the	DET
taxlaw-12712	566	29	constitution	constitution	NOUN
taxlaw-12712	566	30	presumably	presumably	ADV
taxlaw-12712	566	31	permits	permit	VERB
taxlaw-12712	566	32	other	other	ADJ
taxlaw-12712	566	33	economic	economic	ADJ
taxlaw-12712	566	34	arrangements	arrangement	NOUN
taxlaw-12712	566	35	.	.	PUNCT
taxlaw-12712	567	1	139	139	NUM
taxlaw-12712	567	2	see	see	VERB
taxlaw-12712	567	3	i	i	PRON
taxlaw-12712	567	4	d.	d.	PROPN
taxlaw-12712	567	5	at	at	ADP
taxlaw-12712	567	6	1697	1697	NUM
taxlaw-12712	567	7	(	(	PUNCT
taxlaw-12712	567	8	arguing	argue	VERB
taxlaw-12712	567	9	that	that	SCONJ
taxlaw-12712	567	10	taxation	taxation	NOUN
taxlaw-12712	567	11	of	of	ADP
taxlaw-12712	567	12	an	an	DET
taxlaw-12712	567	13	entity	entity	NOUN
taxlaw-12712	567	14	and	and	CCONJ
taxlaw-12712	567	15	its	its	PRON
taxlaw-12712	567	16	shareholders	shareholder	NOUN
taxlaw-12712	567	17	on	on	ADP
taxlaw-12712	567	18	undistributed	undistributed	ADJ
taxlaw-12712	567	19	income	income	NOUN
taxlaw-12712	567	20	“	"	PUNCT
taxlaw-12712	567	21	would	would	AUX
taxlaw-12712	567	22	not	not	PART
taxlaw-12712	567	23	simply	simply	ADV
taxlaw-12712	567	24	be	be	AUX
taxlaw-12712	567	25	a	a	DET
taxlaw-12712	567	26	traditional	traditional	ADJ
taxlaw-12712	567	27	pass	pass	NOUN
taxlaw-12712	567	28	-	-	PUNCT
taxlaw-12712	567	29	through	through	NOUN
taxlaw-12712	567	30	”	"	PUNCT
taxlaw-12712	567	31	)	)	PUNCT
taxlaw-12712	567	32	.	.	PUNCT
taxlaw-12712	568	1	the	the	DET
taxlaw-12712	568	2	limitation	limitation	NOUN
taxlaw-12712	568	3	on	on	ADP
taxlaw-12712	568	4	attribution	attribution	NOUN
taxlaw-12712	568	5	is	be	AUX
taxlaw-12712	568	6	due	due	ADJ
taxlaw-12712	568	7	process	process	NOUN
taxlaw-12712	568	8	.	.	PUNCT
taxlaw-12712	569	1	see	see	VERB
taxlaw-12712	569	2	i	i	PRON
taxlaw-12712	569	3	d.	d.	PROPN
taxlaw-12712	569	4	at	at	ADP
taxlaw-12712	569	5	1691	1691	NUM
taxlaw-12712	569	6	n.4	n.4	NOUN
taxlaw-12712	569	7	.	.	PUNCT
taxlaw-12712	570	1	140	140	NUM
taxlaw-12712	571	1	i	i	PRON
taxlaw-12712	571	2	d.	d.	NOUN
taxlaw-12712	571	3	at	at	ADP
taxlaw-12712	571	4	1691	1691	NUM
taxlaw-12712	571	5	.	.	PUNCT
taxlaw-12712	572	1	141	141	NUM
taxlaw-12712	572	2	less	less	ADV
taxlaw-12712	572	3	clear	clear	ADJ
taxlaw-12712	572	4	is	be	AUX
taxlaw-12712	572	5	whether	whether	SCONJ
taxlaw-12712	572	6	congress	congress	PROPN
taxlaw-12712	572	7	could	could	AUX
taxlaw-12712	572	8	tax	tax	VERB
taxlaw-12712	572	9	entities	entity	NOUN
taxlaw-12712	572	10	on	on	ADP
taxlaw-12712	572	11	a	a	DET
taxlaw-12712	572	12	pass	pass	VERB
taxlaw-12712	572	13	-	-	PUNCT
taxlaw-12712	572	14	through	through	ADP
taxlaw-12712	572	15	basis	basis	NOUN
taxlaw-12712	572	16	and	and	CCONJ
taxlaw-12712	572	17	impose	impose	VERB
taxlaw-12712	572	18	a	a	DET
taxlaw-12712	572	19	second	second	ADJ
taxlaw-12712	572	20	tax	tax	NOUN
taxlaw-12712	572	21	on	on	ADP
taxlaw-12712	572	22	distributions	distribution	NOUN
taxlaw-12712	572	23	of	of	ADP
taxlaw-12712	572	24	cash	cash	NOUN
taxlaw-12712	572	25	from	from	ADP
taxlaw-12712	572	26	the	the	DET
taxlaw-12712	572	27	entity	entity	NOUN
taxlaw-12712	572	28	.	.	PUNCT
taxlaw-12712	573	1	similarly	similarly	ADV
taxlaw-12712	573	2	,	,	PUNCT
taxlaw-12712	573	3	kavanaugh	kavanaugh	PROPN
taxlaw-12712	573	4	’s	’s	PART
taxlaw-12712	573	5	opinion	opinion	NOUN
taxlaw-12712	573	6	draws	draw	VERB
taxlaw-12712	573	7	into	into	ADP
taxlaw-12712	573	8	question	question	NOUN
taxlaw-12712	573	9	layered	layer	VERB
taxlaw-12712	573	10	rates	rate	NOUN
taxlaw-12712	573	11	,	,	PUNCT
taxlaw-12712	573	12	such	such	ADJ
taxlaw-12712	573	13	as	as	ADP
taxlaw-12712	573	14	ordinary	ordinary	ADJ
taxlaw-12712	573	15	taxes	taxis	NOUN
taxlaw-12712	573	16	and	and	CCONJ
taxlaw-12712	573	17	surtaxes	surtax	NOUN
taxlaw-12712	573	18	,	,	PUNCT
taxlaw-12712	573	19	which	which	PRON
taxlaw-12712	573	20	have	have	VERB
taxlaw-12712	573	21	the	the	DET
taxlaw-12712	573	22	same	same	ADJ
taxlaw-12712	573	23	effect	effect	NOUN
taxlaw-12712	573	24	as	as	ADP
taxlaw-12712	573	25	the	the	DET
taxlaw-12712	573	26	type	type	NOUN
taxlaw-12712	573	27	of	of	ADP
taxlaw-12712	573	28	entitylevel	entitylevel	NOUN
taxlaw-12712	573	29	and	and	CCONJ
taxlaw-12712	573	30	shareholder	shareholder	NOUN
taxlaw-12712	573	31	-	-	PUNCT
taxlaw-12712	573	32	level	level	NOUN
taxlaw-12712	573	33	taxation	taxation	NOUN
taxlaw-12712	573	34	that	that	PRON
taxlaw-12712	573	35	kavanaugh	kavanaugh	NOUN
taxlaw-12712	573	36	finds	find	VERB
taxlaw-12712	573	37	objectionable	objectionable	ADJ
taxlaw-12712	573	38	.	.	PUNCT
taxlaw-12712	574	1	see	see	VERB
taxlaw-12712	574	2	i	i	PRON
taxlaw-12712	574	3	d.	d.	PROPN
taxlaw-12712	574	4	at	at	ADP
taxlaw-12712	574	5	1688	1688	NUM
taxlaw-12712	574	6	,	,	PUNCT
taxlaw-12712	574	7	1691	1691	NUM
taxlaw-12712	574	8	.	.	PUNCT
taxlaw-12712	575	1	142	142	NUM
taxlaw-12712	575	2	i	i	PRON
taxlaw-12712	575	3	d.	d.	NOUN
taxlaw-12712	575	4	at	at	ADP
taxlaw-12712	575	5	1691	1691	NUM
taxlaw-12712	575	6	.	.	PUNCT
taxlaw-12712	576	1	143	143	NUM
taxlaw-12712	576	2	i	i	PRON
taxlaw-12712	576	3	d.	d.	PROPN
taxlaw-12712	576	4	at	at	ADP
taxlaw-12712	576	5	1697	1697	NUM
taxlaw-12712	576	6	(	(	PUNCT
taxlaw-12712	576	7	“	"	PUNCT
taxlaw-12712	576	8	to	to	PART
taxlaw-12712	576	9	decide	decide	VERB
taxlaw-12712	576	10	this	this	DET
taxlaw-12712	576	11	case	case	NOUN
taxlaw-12712	576	12	,	,	PUNCT
taxlaw-12712	576	13	we	we	PRON
taxlaw-12712	576	14	need	need	AUX
taxlaw-12712	576	15	not	not	PART
taxlaw-12712	576	16	resolve	resolve	VERB
taxlaw-12712	576	17	that	that	DET
taxlaw-12712	576	18	[	[	X
taxlaw-12712	576	19	constitutional	constitutional	ADJ
taxlaw-12712	576	20	]	]	PUNCT
taxlaw-12712	576	21	disagreement	disagreement	NOUN
taxlaw-12712	576	22	over	over	ADP
taxlaw-12712	576	23	realization	realization	NOUN
taxlaw-12712	576	24	.	.	PUNCT
taxlaw-12712	576	25	”	"	PUNCT
taxlaw-12712	576	26	)	)	PUNCT
taxlaw-12712	576	27	.	.	PUNCT
taxlaw-12712	577	1	144	144	NUM
taxlaw-12712	577	2	see	see	VERB
taxlaw-12712	577	3	i	i	PRON
taxlaw-12712	577	4	d.	d.	PROPN
taxlaw-12712	577	5	at	at	ADP
taxlaw-12712	577	6	1702	1702	NUM
taxlaw-12712	577	7	,	,	PUNCT
taxlaw-12712	577	8	1704	1704	NUM
taxlaw-12712	577	9	(	(	PUNCT
taxlaw-12712	577	10	barrett	barrett	PROPN
taxlaw-12712	577	11	,	,	PUNCT
taxlaw-12712	577	12	j.	j.	PROPN
taxlaw-12712	577	13	,	,	PUNCT
taxlaw-12712	577	14	concurring	concur	VERB
taxlaw-12712	577	15	)	)	PUNCT
taxlaw-12712	577	16	.	.	PUNCT
taxlaw-12712	578	1	145	145	NUM
taxlaw-12712	578	2	see	see	VERB
taxlaw-12712	578	3	i	i	PRON
taxlaw-12712	578	4	d.	d.	PROPN
taxlaw-12712	578	5	at	at	ADP
taxlaw-12712	578	6	1709	1709	NUM
taxlaw-12712	578	7	.	.	PUNCT
taxlaw-12712	579	1	whether	whether	SCONJ
taxlaw-12712	579	2	this	this	DET
taxlaw-12712	579	3	analogy	analogy	NOUN
taxlaw-12712	579	4	works	work	VERB
taxlaw-12712	579	5	is	be	AUX
taxlaw-12712	579	6	less	less	ADV
taxlaw-12712	579	7	clear	clear	ADJ
taxlaw-12712	579	8	,	,	PUNCT
taxlaw-12712	579	9	given	give	VERB
taxlaw-12712	579	10	the	the	DET
taxlaw-12712	579	11	somewhat	somewhat	ADV
taxlaw-12712	579	12	distinct	distinct	ADJ
taxlaw-12712	579	13	antiabuse	antiabuse	ADJ
taxlaw-12712	579	14	purposes	purpose	NOUN
taxlaw-12712	579	15	of	of	ADP
taxlaw-12712	579	16	subpart	subpart	NOUN
taxlaw-12712	579	17	f	f	PROPN
taxlaw-12712	579	18	and	and	CCONJ
taxlaw-12712	579	19	the	the	DET
taxlaw-12712	579	20	mrt	mrt	PROPN
taxlaw-12712	579	21	.	.	PUNCT
taxlaw-12712	580	1	one	one	NUM
taxlaw-12712	580	2	way	way	NOUN
taxlaw-12712	580	3	to	to	ADP
taxlaw-12712	580	4	reconcile	reconcile	VERB
taxlaw-12712	580	5	barrett	barrett	PROPN
taxlaw-12712	580	6	’s	’s	PART
taxlaw-12712	580	7	conclusory	conclusory	ADJ
taxlaw-12712	580	8	reasoning	reasoning	NOUN
taxlaw-12712	580	9	is	be	AUX
taxlaw-12712	580	10	to	to	PART
taxlaw-12712	580	11	treat	treat	VERB
taxlaw-12712	580	12	deferral	deferral	ADV
taxlaw-12712	580	13	of	of	ADP
taxlaw-12712	580	14	any	any	DET
taxlaw-12712	580	15	kind	kind	NOUN
taxlaw-12712	580	16	as	as	ADP
taxlaw-12712	580	17	intrinsically	intrinsically	ADV
taxlaw-12712	580	18	abusive	abusive	ADJ
taxlaw-12712	580	19	,	,	PUNCT
taxlaw-12712	580	20	which	which	PRON
taxlaw-12712	580	21	seems	seem	VERB
taxlaw-12712	580	22	like	like	ADP
taxlaw-12712	580	23	a	a	DET
taxlaw-12712	580	24	stretch	stretch	NOUN
taxlaw-12712	580	25	.	.	PUNCT
taxlaw-12712	581	1	146	146	NUM
taxlaw-12712	582	1	i	i	PRON
taxlaw-12712	582	2	d.	d.	PROPN
taxlaw-12712	582	3	at	at	ADP
taxlaw-12712	582	4	1700	1700	NUM
taxlaw-12712	582	5	(	(	PUNCT
taxlaw-12712	582	6	“	"	PUNCT
taxlaw-12712	582	7	i	i	PRON
taxlaw-12712	582	8	think	think	VERB
taxlaw-12712	582	9	the	the	DET
taxlaw-12712	582	10	issue	issue	NOUN
taxlaw-12712	582	11	is	be	AUX
taxlaw-12712	582	12	more	more	ADV
taxlaw-12712	582	13	complex	complex	ADJ
taxlaw-12712	582	14	than	than	SCONJ
taxlaw-12712	582	15	the	the	DET
taxlaw-12712	582	16	court	court	NOUN
taxlaw-12712	582	17	lets	let	VERB
taxlaw-12712	582	18	on	on	ADP
taxlaw-12712	582	19	.	.	PUNCT
taxlaw-12712	582	20	”	"	PUNCT
taxlaw-12712	582	21	)	)	PUNCT
taxlaw-12712	582	22	.	.	PUNCT
taxlaw-12712	583	1	147	147	NUM
taxlaw-12712	583	2	see	see	VERB
taxlaw-12712	583	3	i	i	PRON
taxlaw-12712	583	4	d.	d.	PROPN
taxlaw-12712	583	5	at	at	ADP
taxlaw-12712	583	6	1704	1704	NUM
taxlaw-12712	583	7	.	.	PUNCT
taxlaw-12712	584	1	148	148	NUM
taxlaw-12712	584	2	see	see	VERB
taxlaw-12712	584	3	i	i	PRON
taxlaw-12712	584	4	d.	d.	PROPN
taxlaw-12712	584	5	at	at	ADP
taxlaw-12712	584	6	1704	1704	NUM
taxlaw-12712	584	7	-	-	SYM
taxlaw-12712	584	8	05	05	NUM
taxlaw-12712	584	9	(	(	PUNCT
taxlaw-12712	584	10	“	"	PUNCT
taxlaw-12712	584	11	as	as	SCONJ
taxlaw-12712	584	12	i	i	PRON
taxlaw-12712	584	13	understand	understand	VERB
taxlaw-12712	584	14	our	our	PRON
taxlaw-12712	584	15	precedent	precedent	NOUN
taxlaw-12712	584	16	,	,	PUNCT
taxlaw-12712	584	17	it	it	PRON
taxlaw-12712	584	18	leaves	leave	VERB
taxlaw-12712	584	19	room	room	NOUN
taxlaw-12712	584	20	for	for	SCONJ
taxlaw-12712	584	21	congress	congress	PROPN
taxlaw-12712	584	22	to	to	PART
taxlaw-12712	584	23	disregard	disregard	VERB
taxlaw-12712	584	24	the	the	DET
taxlaw-12712	584	25	corporate	corporate	ADJ
taxlaw-12712	584	26	form	form	NOUN
taxlaw-12712	584	27	in	in	ADP
taxlaw-12712	584	28	some	some	DET
taxlaw-12712	584	29	circumstances	circumstance	NOUN
taxlaw-12712	584	30	.	.	PUNCT
taxlaw-12712	584	31	”	"	PUNCT
taxlaw-12712	584	32	)	)	PUNCT
taxlaw-12712	584	33	.	.	PUNCT
taxlaw-12712	585	1	149	149	NUM
taxlaw-12712	585	2	see	see	VERB
taxlaw-12712	585	3	i.r.c	i.r.c	NOUN
taxlaw-12712	585	4	.	.	PUNCT
taxlaw-12712	586	1	§	§	PROPN
taxlaw-12712	586	2	§	§	PROPN
taxlaw-12712	586	3	951	951	NUM
taxlaw-12712	586	4	-	-	SYM
taxlaw-12712	586	5	965	965	NUM
taxlaw-12712	586	6	.	.	PUNCT
taxlaw-12712	587	1	150	150	NUM
taxlaw-12712	587	2	see	see	VERB
taxlaw-12712	587	3	moore	moore	PROPN
taxlaw-12712	587	4	,	,	PUNCT
taxlaw-12712	587	5	144	144	NUM
taxlaw-12712	587	6	s.	s.	PROPN
taxlaw-12712	587	7	ct	ct	PROPN
taxlaw-12712	587	8	.	.	PUNCT
taxlaw-12712	588	1	at	at	ADP
taxlaw-12712	588	2	1707	1707	NUM
taxlaw-12712	588	3	(	(	PUNCT
taxlaw-12712	588	4	barrett	barrett	PROPN
taxlaw-12712	588	5	,	,	PUNCT
taxlaw-12712	588	6	j.	j.	PROPN
taxlaw-12712	588	7	,	,	PUNCT
taxlaw-12712	588	8	concurring	concur	VERB
taxlaw-12712	588	9	)	)	PUNCT
taxlaw-12712	588	10	(	(	PUNCT
taxlaw-12712	588	11	arguing	argue	VERB
taxlaw-12712	588	12	that	that	SCONJ
taxlaw-12712	588	13	congress	congress	PROPN
taxlaw-12712	588	14	’s	’s	PART
taxlaw-12712	588	15	ability	ability	NOUN
taxlaw-12712	588	16	to	to	PART
taxlaw-12712	588	17	attribute	attribute	VERB
taxlaw-12712	588	18	an	an	DET
taxlaw-12712	588	19	entity	entity	NOUN
taxlaw-12712	588	20	’s	’s	PART
taxlaw-12712	588	21	income	income	NOUN
taxlaw-12712	588	22	to	to	ADP
taxlaw-12712	588	23	shareholders	shareholder	NOUN
taxlaw-12712	588	24	“	"	PUNCT
taxlaw-12712	588	25	depends	depend	VERB
taxlaw-12712	588	26	on	on	ADP
taxlaw-12712	588	27	the	the	DET
taxlaw-12712	588	28	relationship	relationship	NOUN
taxlaw-12712	588	29	between	between	ADP
taxlaw-12712	588	30	the	the	DET
taxlaw-12712	588	31	shareholder	shareholder	NOUN
taxlaw-12712	588	32	and	and	CCONJ
taxlaw-12712	588	33	the	the	DET
taxlaw-12712	588	34	income	income	NOUN
taxlaw-12712	588	35	.	.	PUNCT
taxlaw-12712	588	36	”	"	PUNCT
taxlaw-12712	588	37	)	)	PUNCT
taxlaw-12712	588	38	.	.	PUNCT
taxlaw-12712	589	1	2024	2024	NUM
taxlaw-12712	589	2	]	]	PUNCT
taxlaw-12712	589	3	realization	realization	NOUN
taxlaw-12712	589	4	rule	rule	NOUN
taxlaw-12712	589	5	as	as	ADP
taxlaw-12712	589	6	a	a	DET
taxlaw-12712	589	7	legal	legal	ADJ
taxlaw-12712	589	8	standard	standard	NOUN
taxlaw-12712	589	9	21	21	NUM
taxlaw-12712	589	10	similarly	similarly	ADV
taxlaw-12712	589	11	,	,	PUNCT
taxlaw-12712	589	12	barrett	barrett	PROPN
taxlaw-12712	589	13	’s	’s	PART
taxlaw-12712	589	14	construction	construction	NOUN
taxlaw-12712	589	15	of	of	ADP
taxlaw-12712	589	16	constitutional	constitutional	ADJ
taxlaw-12712	589	17	realization	realization	NOUN
taxlaw-12712	589	18	emphasizes	emphasize	VERB
taxlaw-12712	589	19	the	the	DET
taxlaw-12712	589	20	inquiry	inquiry	NOUN
taxlaw-12712	589	21	’s	’s	PART
taxlaw-12712	589	22	broad	broad	ADJ
taxlaw-12712	589	23	,	,	PUNCT
taxlaw-12712	589	24	contextual	contextual	ADJ
taxlaw-12712	589	25	nature	nature	NOUN
taxlaw-12712	589	26	.	.	PUNCT
taxlaw-12712	590	1	barrett	barrett	PROPN
taxlaw-12712	590	2	draws	draw	VERB
taxlaw-12712	590	3	on	on	ADP
taxlaw-12712	590	4	bruun	bruun	PROPN
taxlaw-12712	590	5	and	and	CCONJ
taxlaw-12712	590	6	horst	horst	PROPN
taxlaw-12712	590	7	,	,	PUNCT
taxlaw-12712	590	8	the	the	DET
taxlaw-12712	590	9	same	same	ADJ
taxlaw-12712	590	10	authorities	authority	NOUN
taxlaw-12712	590	11	cited	cite	VERB
taxlaw-12712	590	12	by	by	ADP
taxlaw-12712	590	13	surrey	surrey	PROPN
taxlaw-12712	590	14	to	to	ADP
taxlaw-12712	590	15	bury	bury	PROPN
taxlaw-12712	590	16	macomber	macomber	PROPN
taxlaw-12712	590	17	.	.	PUNCT
taxlaw-12712	591	1	for	for	ADP
taxlaw-12712	591	2	barrett	barrett	PROPN
taxlaw-12712	591	3	,	,	PUNCT
taxlaw-12712	591	4	these	these	DET
taxlaw-12712	591	5	cases	case	NOUN
taxlaw-12712	591	6	simply	simply	ADV
taxlaw-12712	591	7	rejected	reject	VERB
taxlaw-12712	591	8	overly	overly	ADV
taxlaw-12712	591	9	narrow	narrow	ADJ
taxlaw-12712	591	10	constructions	construction	NOUN
taxlaw-12712	591	11	of	of	ADP
taxlaw-12712	591	12	the	the	DET
taxlaw-12712	591	13	still	still	ADV
taxlaw-12712	591	14	-	-	PUNCT
taxlaw-12712	591	15	vital	vital	ADJ
taxlaw-12712	591	16	constitutional	constitutional	ADJ
taxlaw-12712	591	17	concept.151	concept.151	NOUN
taxlaw-12712	591	18	although	although	SCONJ
taxlaw-12712	591	19	bruun	bruun	PROPN
taxlaw-12712	591	20	expanded	expand	VERB
taxlaw-12712	591	21	the	the	DET
taxlaw-12712	591	22	category	category	NOUN
taxlaw-12712	591	23	of	of	ADP
taxlaw-12712	591	24	realization	realization	NOUN
taxlaw-12712	591	25	events	event	NOUN
taxlaw-12712	591	26	,	,	PUNCT
taxlaw-12712	591	27	“	"	PUNCT
taxlaw-12712	591	28	[	[	X
taxlaw-12712	591	29	n]one	n]one	NOUN
taxlaw-12712	591	30	of	of	ADP
taxlaw-12712	591	31	that	that	PRON
taxlaw-12712	591	32	remotely	remotely	ADV
taxlaw-12712	591	33	suggests	suggest	VERB
taxlaw-12712	591	34	that	that	SCONJ
taxlaw-12712	591	35	realization	realization	NOUN
taxlaw-12712	591	36	is	be	AUX
taxlaw-12712	591	37	not	not	PART
taxlaw-12712	591	38	required	require	VERB
taxlaw-12712	591	39	or	or	CCONJ
taxlaw-12712	591	40	(	(	PUNCT
taxlaw-12712	591	41	relatedly	relatedly	ADV
taxlaw-12712	591	42	)	)	PUNCT
taxlaw-12712	591	43	that	that	SCONJ
taxlaw-12712	591	44	appreciation	appreciation	NOUN
taxlaw-12712	591	45	counts	count	VERB
taxlaw-12712	591	46	as	as	ADP
taxlaw-12712	591	47	taxable	taxable	ADJ
taxlaw-12712	591	48	income	income	NOUN
taxlaw-12712	591	49	.	.	PUNCT
taxlaw-12712	592	1	”152	”152	PROPN
taxlaw-12712	593	1	and	and	CCONJ
taxlaw-12712	593	2	,	,	PUNCT
taxlaw-12712	593	3	while	while	SCONJ
taxlaw-12712	593	4	horst	horst	PROPN
taxlaw-12712	593	5	indicates	indicate	VERB
taxlaw-12712	593	6	that	that	SCONJ
taxlaw-12712	593	7	“	"	PUNCT
taxlaw-12712	593	8	[	[	X
taxlaw-12712	593	9	r]ealization	r]ealization	NOUN
taxlaw-12712	593	10	does	do	AUX
taxlaw-12712	593	11	not	not	PART
taxlaw-12712	593	12	depend	depend	VERB
taxlaw-12712	593	13	on	on	ADP
taxlaw-12712	593	14	how	how	SCONJ
taxlaw-12712	593	15	the	the	DET
taxlaw-12712	593	16	user	user	NOUN
taxlaw-12712	593	17	chooses	choose	VERB
taxlaw-12712	593	18	to	to	PART
taxlaw-12712	593	19	enjoy	enjoy	VERB
taxlaw-12712	593	20	the	the	DET
taxlaw-12712	593	21	income	income	NOUN
taxlaw-12712	593	22	,	,	PUNCT
taxlaw-12712	593	23	”	"	PUNCT
taxlaw-12712	593	24	the	the	DET
taxlaw-12712	593	25	decision	decision	NOUN
taxlaw-12712	593	26	does	do	AUX
taxlaw-12712	593	27	not	not	PART
taxlaw-12712	593	28	change	change	VERB
taxlaw-12712	593	29	macomber	macomber	PROPN
taxlaw-12712	593	30	’s	’s	PART
taxlaw-12712	593	31	essential	essential	ADJ
taxlaw-12712	593	32	edict	edict	ADJ
taxlaw-12712	593	33	that	that	SCONJ
taxlaw-12712	593	34	realization	realization	NOUN
taxlaw-12712	593	35	is	be	AUX
taxlaw-12712	593	36	constitutionally	constitutionally	ADV
taxlaw-12712	593	37	mandated.153	mandated.153	VERB
taxlaw-12712	593	38	for	for	ADP
taxlaw-12712	593	39	barrett	barrett	NOUN
taxlaw-12712	593	40	,	,	PUNCT
taxlaw-12712	593	41	“	"	PUNCT
taxlaw-12712	593	42	[	[	X
taxlaw-12712	593	43	o]ur	o]ur	NUM
taxlaw-12712	593	44	cases	case	NOUN
taxlaw-12712	593	45	describe	describe	VERB
taxlaw-12712	593	46	many	many	ADJ
taxlaw-12712	593	47	ways	way	NOUN
taxlaw-12712	593	48	income	income	NOUN
taxlaw-12712	593	49	might	might	AUX
taxlaw-12712	593	50	be	be	AUX
taxlaw-12712	593	51	realized	realize	VERB
taxlaw-12712	593	52	;	;	PUNCT
taxlaw-12712	593	53	a	a	DET
taxlaw-12712	593	54	rigid	rigid	ADJ
taxlaw-12712	593	55	definition	definition	NOUN
taxlaw-12712	593	56	does	do	AUX
taxlaw-12712	593	57	not	not	PART
taxlaw-12712	593	58	capture	capture	VERB
taxlaw-12712	593	59	them	they	PRON
taxlaw-12712	593	60	all	all	PRON
taxlaw-12712	593	61	.	.	PUNCT
taxlaw-12712	594	1	”154	”154	VERB
taxlaw-12712	594	2	this	this	DET
taxlaw-12712	594	3	analysis	analysis	NOUN
taxlaw-12712	594	4	potentially	potentially	ADV
taxlaw-12712	594	5	presages	presage	VERB
taxlaw-12712	594	6	the	the	DET
taxlaw-12712	594	7	openended	openended	ADJ
taxlaw-12712	594	8	,	,	PUNCT
taxlaw-12712	594	9	standard	standard	NOUN
taxlaw-12712	594	10	-	-	PUNCT
taxlaw-12712	594	11	driven	drive	VERB
taxlaw-12712	594	12	analysis	analysis	NOUN
taxlaw-12712	594	13	that	that	SCONJ
taxlaw-12712	594	14	the	the	DET
taxlaw-12712	594	15	court	court	NOUN
taxlaw-12712	594	16	might	might	AUX
taxlaw-12712	594	17	apply	apply	VERB
taxlaw-12712	594	18	to	to	ADP
taxlaw-12712	594	19	a	a	DET
taxlaw-12712	594	20	constitutional	constitutional	ADJ
taxlaw-12712	594	21	realization	realization	NOUN
taxlaw-12712	594	22	requirement	requirement	NOUN
taxlaw-12712	594	23	.	.	PUNCT
taxlaw-12712	595	1	justice	justice	PROPN
taxlaw-12712	595	2	thomas	thomas	PROPN
taxlaw-12712	595	3	,	,	PUNCT
taxlaw-12712	595	4	dissenting	dissent	VERB
taxlaw-12712	595	5	,	,	PUNCT
taxlaw-12712	595	6	argues	argue	VERB
taxlaw-12712	595	7	that	that	SCONJ
taxlaw-12712	595	8	the	the	DET
taxlaw-12712	595	9	constitution	constitution	NOUN
taxlaw-12712	595	10	requires	require	VERB
taxlaw-12712	595	11	realization	realization	NOUN
taxlaw-12712	595	12	,	,	PUNCT
taxlaw-12712	595	13	and	and	CCONJ
taxlaw-12712	595	14	that	that	SCONJ
taxlaw-12712	595	15	the	the	DET
taxlaw-12712	595	16	moores	moore	NOUN
taxlaw-12712	595	17	did	do	AUX
taxlaw-12712	595	18	not	not	PART
taxlaw-12712	595	19	realize	realize	VERB
taxlaw-12712	595	20	income	income	NOUN
taxlaw-12712	595	21	from	from	ADP
taxlaw-12712	595	22	kisankraft	kisankraft	NOUN
taxlaw-12712	595	23	under	under	ADP
taxlaw-12712	595	24	any	any	DET
taxlaw-12712	595	25	theory	theory	NOUN
taxlaw-12712	595	26	of	of	ADP
taxlaw-12712	595	27	the	the	DET
taxlaw-12712	595	28	concept.155	concept.155	PROPN
taxlaw-12712	595	29	for	for	ADP
taxlaw-12712	595	30	thomas	thomas	PROPN
taxlaw-12712	595	31	,	,	PUNCT
taxlaw-12712	595	32	realization	realization	NOUN
taxlaw-12712	595	33	is	be	AUX
taxlaw-12712	595	34	formalistic	formalistic	ADJ
taxlaw-12712	595	35	except	except	SCONJ
taxlaw-12712	595	36	(	(	PUNCT
taxlaw-12712	595	37	perhaps	perhaps	ADV
taxlaw-12712	595	38	)	)	PUNCT
taxlaw-12712	595	39	in	in	ADP
taxlaw-12712	595	40	cases	case	NOUN
taxlaw-12712	595	41	of	of	ADP
taxlaw-12712	595	42	abuse	abuse	NOUN
taxlaw-12712	595	43	,	,	PUNCT
taxlaw-12712	595	44	and	and	CCONJ
taxlaw-12712	595	45	,	,	PUNCT
taxlaw-12712	595	46	under	under	ADP
taxlaw-12712	595	47	the	the	DET
taxlaw-12712	595	48	facts	fact	NOUN
taxlaw-12712	595	49	in	in	ADP
taxlaw-12712	595	50	moore	moore	PROPN
taxlaw-12712	595	51	,	,	PUNCT
taxlaw-12712	595	52	any	any	DET
taxlaw-12712	595	53	attribution	attribution	NOUN
taxlaw-12712	595	54	theory	theory	NOUN
taxlaw-12712	595	55	fails	fail	VERB
taxlaw-12712	595	56	rational	rational	ADJ
taxlaw-12712	595	57	basis	basis	NOUN
taxlaw-12712	595	58	review	review	NOUN
taxlaw-12712	595	59	.	.	PUNCT
taxlaw-12712	596	1	like	like	ADP
taxlaw-12712	596	2	barrett	barrett	PROPN
taxlaw-12712	596	3	,	,	PUNCT
taxlaw-12712	596	4	thomas	thomas	PROPN
taxlaw-12712	596	5	treats	treat	VERB
taxlaw-12712	596	6	kavanaugh	kavanaugh	PROPN
taxlaw-12712	596	7	’s	’s	PART
taxlaw-12712	596	8	permissive	permissive	ADJ
taxlaw-12712	596	9	attribution	attribution	NOUN
taxlaw-12712	596	10	doctrine	doctrine	NOUN
taxlaw-12712	596	11	as	as	ADP
taxlaw-12712	596	12	“	"	PUNCT
taxlaw-12712	596	13	an	an	DET
taxlaw-12712	596	14	unsupported	unsupported	ADJ
taxlaw-12712	596	15	invention	invention	NOUN
taxlaw-12712	596	16	.	.	PUNCT
taxlaw-12712	597	1	”156	”156	PROPN
taxlaw-12712	597	2	thomas	thomas	PROPN
taxlaw-12712	597	3	’s	’s	PART
taxlaw-12712	597	4	dissent	dissent	NOUN
taxlaw-12712	597	5	previews	preview	VERB
taxlaw-12712	597	6	the	the	DET
taxlaw-12712	597	7	ways	way	NOUN
taxlaw-12712	597	8	in	in	ADP
taxlaw-12712	597	9	which	which	PRON
taxlaw-12712	597	10	a	a	DET
taxlaw-12712	597	11	categorical	categorical	ADJ
taxlaw-12712	597	12	realization	realization	NOUN
taxlaw-12712	597	13	requirement	requirement	NOUN
taxlaw-12712	597	14	would	would	AUX
taxlaw-12712	597	15	create	create	VERB
taxlaw-12712	597	16	“	"	PUNCT
taxlaw-12712	597	17	constitutional	constitutional	ADJ
taxlaw-12712	597	18	quicksand	quicksand	NOUN
taxlaw-12712	597	19	”	"	PUNCT
taxlaw-12712	597	20	that	that	PRON
taxlaw-12712	597	21	could	could	AUX
taxlaw-12712	597	22	envelop	envelop	VERB
taxlaw-12712	597	23	much	much	ADJ
taxlaw-12712	597	24	of	of	ADP
taxlaw-12712	597	25	the	the	DET
taxlaw-12712	597	26	current	current	ADJ
taxlaw-12712	597	27	tax	tax	NOUN
taxlaw-12712	597	28	system.157	system.157	NOUN
taxlaw-12712	597	29	finally	finally	ADV
taxlaw-12712	597	30	,	,	PUNCT
taxlaw-12712	597	31	justice	justice	PROPN
taxlaw-12712	597	32	jackson	jackson	PROPN
taxlaw-12712	597	33	,	,	PUNCT
taxlaw-12712	597	34	concurring	concur	VERB
taxlaw-12712	597	35	in	in	ADP
taxlaw-12712	597	36	the	the	DET
taxlaw-12712	597	37	majority	majority	NOUN
taxlaw-12712	597	38	opinion	opinion	NOUN
taxlaw-12712	597	39	,	,	PUNCT
taxlaw-12712	597	40	argues	argue	VERB
taxlaw-12712	597	41	that	that	SCONJ
taxlaw-12712	597	42	the	the	DET
taxlaw-12712	597	43	constitution	constitution	NOUN
taxlaw-12712	597	44	does	do	AUX
taxlaw-12712	597	45	not	not	PART
taxlaw-12712	597	46	require	require	VERB
taxlaw-12712	597	47	realization.158	realization.158	NOUN
taxlaw-12712	597	48	instead	instead	ADV
taxlaw-12712	597	49	,	,	PUNCT
taxlaw-12712	597	50	“	"	PUNCT
taxlaw-12712	597	51	in	in	ADP
taxlaw-12712	597	52	matters	matter	NOUN
taxlaw-12712	597	53	of	of	ADP
taxlaw-12712	597	54	tax	tax	NOUN
taxlaw-12712	597	55	policy	policy	NOUN
taxlaw-12712	597	56	,	,	PUNCT
taxlaw-12712	597	57	congress	congress	PROPN
taxlaw-12712	597	58	’s	’s	PART
taxlaw-12712	597	59	view	view	NOUN
taxlaw-12712	597	60	[	[	X
taxlaw-12712	597	61	is	be	AUX
taxlaw-12712	597	62	]	]	X
taxlaw-12712	597	63	controlling	control	VERB
taxlaw-12712	597	64	”	"	PUNCT
taxlaw-12712	597	65	with	with	SCONJ
taxlaw-12712	597	66	only	only	ADV
taxlaw-12712	597	67	narrow	narrow	ADJ
taxlaw-12712	597	68	constitutional	constitutional	ADJ
taxlaw-12712	597	69	limitations.159	limitations.159	NUM
taxlaw-12712	597	70	jackson	jackson	PROPN
taxlaw-12712	597	71	’s	’s	PART
taxlaw-12712	597	72	concurrence	concurrence	NOUN
taxlaw-12712	597	73	aligns	align	VERB
taxlaw-12712	597	74	with	with	ADP
taxlaw-12712	597	75	the	the	DET
taxlaw-12712	597	76	postwar	postwar	ADJ
taxlaw-12712	597	77	academic	academic	ADJ
taxlaw-12712	597	78	consensus	consensus	NOUN
taxlaw-12712	597	79	about	about	ADP
taxlaw-12712	597	80	macomber	macomber	PROPN
taxlaw-12712	597	81	,	,	PUNCT
taxlaw-12712	597	82	stating	state	VERB
taxlaw-12712	597	83	that	that	SCONJ
taxlaw-12712	597	84	the	the	DET
taxlaw-12712	597	85	case	case	NOUN
taxlaw-12712	597	86	“	"	PUNCT
taxlaw-12712	597	87	has	have	AUX
taxlaw-12712	597	88	long	long	ADV
taxlaw-12712	597	89	been	be	AUX
taxlaw-12712	597	90	deemed	deem	VERB
taxlaw-12712	597	91	outmoded	outmoded	ADJ
taxlaw-12712	597	92	,	,	PUNCT
taxlaw-12712	597	93	if	if	SCONJ
taxlaw-12712	597	94	not	not	PART
taxlaw-12712	597	95	overruled	overrule	VERB
taxlaw-12712	597	96	.	.	PUNCT
taxlaw-12712	598	1	”160	”160	PROPN
taxlaw-12712	599	1	no	no	DET
taxlaw-12712	599	2	other	other	ADJ
taxlaw-12712	599	3	justices	justice	NOUN
taxlaw-12712	599	4	join	join	VERB
taxlaw-12712	599	5	jackson	jackson	PROPN
taxlaw-12712	599	6	in	in	ADP
taxlaw-12712	599	7	this	this	DET
taxlaw-12712	599	8	position	position	NOUN
taxlaw-12712	599	9	,	,	PUNCT
taxlaw-12712	599	10	leaving	leave	VERB
taxlaw-12712	599	11	four	four	NUM
taxlaw-12712	599	12	possible	possible	ADJ
taxlaw-12712	599	13	additional	additional	ADJ
taxlaw-12712	599	14	supporters	supporter	NOUN
taxlaw-12712	599	15	of	of	ADP
taxlaw-12712	599	16	a	a	DET
taxlaw-12712	599	17	constitutional	constitutional	ADJ
taxlaw-12712	599	18	realization	realization	NOUN
taxlaw-12712	599	19	requirement	requirement	NOUN
taxlaw-12712	599	20	,	,	PUNCT
taxlaw-12712	599	21	only	only	ADV
taxlaw-12712	599	22	one	one	NUM
taxlaw-12712	599	23	of	of	ADP
taxlaw-12712	599	24	which	which	PRON
taxlaw-12712	599	25	is	be	AUX
taxlaw-12712	599	26	needed	need	VERB
taxlaw-12712	599	27	for	for	ADP
taxlaw-12712	599	28	a	a	DET
taxlaw-12712	599	29	five	five	NUM
taxlaw-12712	599	30	-	-	PUNCT
taxlaw-12712	599	31	justice	justice	NOUN
taxlaw-12712	599	32	majority	majority	NOUN
taxlaw-12712	599	33	.	.	PUNCT
taxlaw-12712	600	1	in	in	ADP
taxlaw-12712	600	2	this	this	DET
taxlaw-12712	600	3	way	way	NOUN
taxlaw-12712	600	4	,	,	PUNCT
taxlaw-12712	600	5	jackson	jackson	PROPN
taxlaw-12712	600	6	’s	’s	PART
taxlaw-12712	600	7	concurrence	concurrence	NOUN
taxlaw-12712	600	8	emphasizes	emphasize	VERB
taxlaw-12712	600	9	the	the	DET
taxlaw-12712	600	10	tenuous	tenuous	ADJ
taxlaw-12712	600	11	ties	tie	NOUN
taxlaw-12712	600	12	holding	hold	VERB
taxlaw-12712	600	13	together	together	ADV
taxlaw-12712	600	14	kavanaugh	kavanaugh	PROPN
taxlaw-12712	600	15	’s	’s	PART
taxlaw-12712	600	16	five	five	NUM
taxlaw-12712	600	17	-	-	PUNCT
taxlaw-12712	600	18	justice	justice	NOUN
taxlaw-12712	600	19	majority	majority	NOUN
taxlaw-12712	600	20	.	.	PUNCT
taxlaw-12712	601	1	c.	c.	NOUN
taxlaw-12712	602	1	the	the	DET
taxlaw-12712	602	2	future	future	NOUN
taxlaw-12712	602	3	:	:	PUNCT
taxlaw-12712	602	4	circuit	circuit	NOUN
taxlaw-12712	602	5	courts	court	NOUN
taxlaw-12712	602	6	and	and	CCONJ
taxlaw-12712	602	7	certiorari	certiorari	VERB
taxlaw-12712	602	8	the	the	DET
taxlaw-12712	602	9	moore	moore	PROPN
taxlaw-12712	602	10	opinions	opinion	NOUN
taxlaw-12712	602	11	are	be	AUX
taxlaw-12712	602	12	relevant	relevant	ADJ
taxlaw-12712	602	13	to	to	ADP
taxlaw-12712	602	14	future	future	ADJ
taxlaw-12712	602	15	challenges	challenge	NOUN
taxlaw-12712	602	16	aimed	aim	VERB
taxlaw-12712	602	17	at	at	ADP
taxlaw-12712	602	18	establishing	establish	VERB
taxlaw-12712	602	19	151	151	NUM
taxlaw-12712	602	20	see	see	NOUN
taxlaw-12712	602	21	i	i	PRON
taxlaw-12712	602	22	d.	d.	PROPN
taxlaw-12712	602	23	at	at	ADP
taxlaw-12712	602	24	1703	1703	NUM
taxlaw-12712	602	25	(	(	PUNCT
taxlaw-12712	602	26	“	"	PUNCT
taxlaw-12712	602	27	what	what	PRON
taxlaw-12712	602	28	we	we	PRON
taxlaw-12712	602	29	have	have	AUX
taxlaw-12712	602	30	done	do	VERB
taxlaw-12712	602	31	is	be	AUX
taxlaw-12712	602	32	reject	reject	VERB
taxlaw-12712	602	33	efforts	effort	NOUN
taxlaw-12712	602	34	to	to	PART
taxlaw-12712	602	35	narrow	narrow	VERB
taxlaw-12712	602	36	what	what	PRON
taxlaw-12712	602	37	it	it	PRON
taxlaw-12712	602	38	means	mean	VERB
taxlaw-12712	602	39	to	to	PART
taxlaw-12712	602	40	realize	realize	VERB
taxlaw-12712	602	41	income	income	NOUN
taxlaw-12712	602	42	.	.	PUNCT
taxlaw-12712	602	43	”	"	PUNCT
taxlaw-12712	602	44	)	)	PUNCT
taxlaw-12712	602	45	.	.	PUNCT
taxlaw-12712	603	1	again	again	ADV
taxlaw-12712	603	2	,	,	PUNCT
taxlaw-12712	603	3	this	this	DET
taxlaw-12712	603	4	perspective	perspective	NOUN
taxlaw-12712	603	5	broadens	broaden	VERB
taxlaw-12712	603	6	the	the	DET
taxlaw-12712	603	7	standard	standard	ADJ
taxlaw-12712	603	8	-	-	PUNCT
taxlaw-12712	603	9	like	like	ADJ
taxlaw-12712	603	10	inquiry	inquiry	NOUN
taxlaw-12712	603	11	into	into	ADP
taxlaw-12712	603	12	realization	realization	NOUN
taxlaw-12712	603	13	.	.	PUNCT
taxlaw-12712	604	1	152	152	NUM
taxlaw-12712	605	1	i	i	PRON
taxlaw-12712	605	2	d.	d.	PROPN
taxlaw-12712	605	3	153	153	NUM
taxlaw-12712	606	1	i	i	PRON
taxlaw-12712	606	2	d.	d.	PROPN
taxlaw-12712	606	3	at	at	ADP
taxlaw-12712	606	4	1704	1704	NUM
taxlaw-12712	606	5	.	.	PUNCT
taxlaw-12712	607	1	barrett	barrett	PROPN
taxlaw-12712	607	2	’s	’s	PART
taxlaw-12712	607	3	emphasis	emphasis	NOUN
taxlaw-12712	607	4	on	on	ADP
taxlaw-12712	607	5	horst	horst	PROPN
taxlaw-12712	607	6	’s	’s	PART
taxlaw-12712	607	7	“	"	PUNCT
taxlaw-12712	607	8	satisfactions	satisfaction	NOUN
taxlaw-12712	607	9	”	"	PUNCT
taxlaw-12712	607	10	language	language	NOUN
taxlaw-12712	607	11	implies	imply	VERB
taxlaw-12712	607	12	that	that	SCONJ
taxlaw-12712	607	13	any	any	DET
taxlaw-12712	607	14	gift	gift	NOUN
taxlaw-12712	607	15	of	of	ADP
taxlaw-12712	607	16	appreciated	appreciated	ADJ
taxlaw-12712	607	17	property	property	NOUN
taxlaw-12712	607	18	could	could	AUX
taxlaw-12712	607	19	represent	represent	VERB
taxlaw-12712	607	20	a	a	DET
taxlaw-12712	607	21	realization	realization	NOUN
taxlaw-12712	607	22	event	event	NOUN
taxlaw-12712	607	23	for	for	ADP
taxlaw-12712	607	24	the	the	DET
taxlaw-12712	607	25	donor	donor	NOUN
taxlaw-12712	607	26	.	.	PUNCT
taxlaw-12712	608	1	this	this	DET
taxlaw-12712	608	2	outcome	outcome	NOUN
taxlaw-12712	608	3	would	would	AUX
taxlaw-12712	608	4	break	break	VERB
taxlaw-12712	608	5	significantly	significantly	ADV
taxlaw-12712	608	6	from	from	ADP
taxlaw-12712	608	7	current	current	ADJ
taxlaw-12712	608	8	understandings	understanding	NOUN
taxlaw-12712	608	9	of	of	ADP
taxlaw-12712	608	10	the	the	DET
taxlaw-12712	608	11	realization	realization	NOUN
taxlaw-12712	608	12	requirement	requirement	NOUN
taxlaw-12712	608	13	.	.	PUNCT
taxlaw-12712	609	1	154	154	NUM
taxlaw-12712	609	2	i	i	PROPN
taxlaw-12712	609	3	d.	d.	PROPN
taxlaw-12712	609	4	(	(	PUNCT
taxlaw-12712	609	5	adding	add	VERB
taxlaw-12712	609	6	that	that	SCONJ
taxlaw-12712	609	7	“	"	PUNCT
taxlaw-12712	609	8	realization	realization	NOUN
taxlaw-12712	609	9	may	may	AUX
taxlaw-12712	609	10	take	take	VERB
taxlaw-12712	609	11	many	many	ADJ
taxlaw-12712	609	12	forms	form	NOUN
taxlaw-12712	609	13	”	"	PUNCT
taxlaw-12712	609	14	)	)	PUNCT
taxlaw-12712	609	15	.	.	PUNCT
taxlaw-12712	610	1	155	155	NUM
taxlaw-12712	611	1	i	i	PRON
taxlaw-12712	611	2	d.	d.	PROPN
taxlaw-12712	611	3	at	at	ADP
taxlaw-12712	611	4	1709	1709	PROPN
taxlaw-12712	611	5	(	(	PUNCT
taxlaw-12712	611	6	thomas	thomas	PROPN
taxlaw-12712	611	7	,	,	PUNCT
taxlaw-12712	611	8	j.	j.	PROPN
taxlaw-12712	611	9	,	,	PUNCT
taxlaw-12712	611	10	dissenting	dissent	VERB
taxlaw-12712	611	11	)	)	PUNCT
taxlaw-12712	611	12	.	.	PUNCT
taxlaw-12712	612	1	156	156	NUM
taxlaw-12712	613	1	i	i	PRON
taxlaw-12712	613	2	d.	d.	NOUN
taxlaw-12712	613	3	at	at	ADP
taxlaw-12712	613	4	1710	1710	NUM
taxlaw-12712	613	5	.	.	PUNCT
taxlaw-12712	614	1	157	157	NUM
taxlaw-12712	614	2	i	i	PROPN
taxlaw-12712	614	3	d.	d.	PROPN
taxlaw-12712	614	4	at	at	ADP
taxlaw-12712	614	5	1726	1726	NUM
taxlaw-12712	614	6	.	.	PUNCT
taxlaw-12712	615	1	158	158	NUM
taxlaw-12712	616	1	i	i	PRON
taxlaw-12712	616	2	d.	d.	PROPN
taxlaw-12712	616	3	at	at	ADP
taxlaw-12712	616	4	1698	1698	NUM
taxlaw-12712	616	5	(	(	PUNCT
taxlaw-12712	616	6	jackson	jackson	PROPN
taxlaw-12712	616	7	,	,	PUNCT
taxlaw-12712	616	8	j.	j.	PROPN
taxlaw-12712	616	9	,	,	PUNCT
taxlaw-12712	616	10	concurring	concur	VERB
taxlaw-12712	616	11	)	)	PUNCT
taxlaw-12712	616	12	.	.	PUNCT
taxlaw-12712	617	1	159	159	NUM
taxlaw-12712	618	1	i	i	PRON
taxlaw-12712	618	2	d.	d.	PROPN
taxlaw-12712	618	3	at	at	ADP
taxlaw-12712	618	4	1697	1697	NUM
taxlaw-12712	618	5	-	-	SYM
taxlaw-12712	618	6	99	99	NUM
taxlaw-12712	618	7	(	(	PUNCT
taxlaw-12712	618	8	“	"	PUNCT
taxlaw-12712	618	9	[	[	X
taxlaw-12712	618	10	t]his	t]his	ADP
taxlaw-12712	618	11	court	court	NOUN
taxlaw-12712	618	12	’s	’s	PART
taxlaw-12712	618	13	role	role	NOUN
taxlaw-12712	618	14	in	in	ADP
taxlaw-12712	618	15	[	[	PUNCT
taxlaw-12712	618	16	policy	policy	NOUN
taxlaw-12712	618	17	-	-	PUNCT
taxlaw-12712	618	18	driven	drive	VERB
taxlaw-12712	618	19	tax	tax	NOUN
taxlaw-12712	618	20	]	]	PUNCT
taxlaw-12712	618	21	disputes	dispute	NOUN
taxlaw-12712	618	22	should	should	AUX
taxlaw-12712	618	23	be	be	AUX
taxlaw-12712	618	24	limited	limit	VERB
taxlaw-12712	618	25	.	.	PUNCT
taxlaw-12712	618	26	”	"	PUNCT
taxlaw-12712	618	27	)	)	PUNCT
taxlaw-12712	618	28	.	.	PUNCT
taxlaw-12712	619	1	160	160	NUM
taxlaw-12712	620	1	i	i	PRON
taxlaw-12712	620	2	d.	d.	NOUN
taxlaw-12712	620	3	at	at	ADP
taxlaw-12712	620	4	1698	1698	NUM
taxlaw-12712	620	5	(	(	PUNCT
taxlaw-12712	620	6	citing	cite	VERB
taxlaw-12712	620	7	comm’r	comm’r	NOUN
taxlaw-12712	620	8	v.	v.	ADP
taxlaw-12712	620	9	obear	obear	ADJ
taxlaw-12712	620	10	-	-	PUNCT
taxlaw-12712	620	11	nester	nester	NOUN
taxlaw-12712	620	12	glass	glass	NOUN
taxlaw-12712	620	13	co.	co.	PROPN
taxlaw-12712	620	14	,	,	PUNCT
taxlaw-12712	620	15	217	217	NUM
taxlaw-12712	620	16	f.2d	f.2d	ADP
taxlaw-12712	620	17	56	56	NUM
taxlaw-12712	620	18	,	,	PUNCT
taxlaw-12712	620	19	60	60	NUM
taxlaw-12712	620	20	(	(	PUNCT
taxlaw-12712	620	21	7th	7th	ADJ
taxlaw-12712	620	22	cir	cir	NOUN
taxlaw-12712	620	23	.	.	PUNCT
taxlaw-12712	620	24	1954	1954	NUM
taxlaw-12712	620	25	)	)	PUNCT
taxlaw-12712	620	26	;	;	PUNCT
taxlaw-12712	620	27	united	united	PROPN
taxlaw-12712	620	28	states	states	PROPN
taxlaw-12712	620	29	v.	v.	PROPN
taxlaw-12712	620	30	james	james	PROPN
taxlaw-12712	620	31	,	,	PUNCT
taxlaw-12712	620	32	333	333	NUM
taxlaw-12712	620	33	f.2d	f.2d	ADP
taxlaw-12712	620	34	748	748	NUM
taxlaw-12712	620	35	,	,	PUNCT
taxlaw-12712	620	36	752	752	NUM
taxlaw-12712	620	37	(	(	PUNCT
taxlaw-12712	620	38	9th	9th	ADJ
taxlaw-12712	620	39	cir	cir	NOUN
taxlaw-12712	620	40	.	.	PUNCT
taxlaw-12712	620	41	1964	1964	NUM
taxlaw-12712	620	42	)	)	PUNCT
taxlaw-12712	620	43	;	;	PUNCT
taxlaw-12712	620	44	prescott	prescott	PROPN
taxlaw-12712	620	45	v.	v.	CCONJ
taxlaw-12712	620	46	comm’r	comm’r	NOUN
taxlaw-12712	620	47	,	,	PUNCT
taxlaw-12712	620	48	561	561	NUM
taxlaw-12712	620	49	f.2d	f.2d	NOUN
taxlaw-12712	620	50	1287	1287	NUM
taxlaw-12712	620	51	,	,	PUNCT
taxlaw-12712	620	52	1293	1293	NUM
taxlaw-12712	620	53	(	(	PUNCT
taxlaw-12712	620	54	8th	8th	ADJ
taxlaw-12712	620	55	cir	cir	NOUN
taxlaw-12712	620	56	.	.	PUNCT
taxlaw-12712	620	57	1977	1977	NUM
taxlaw-12712	620	58	)	)	PUNCT
taxlaw-12712	620	59	)	)	PUNCT
taxlaw-12712	620	60	.	.	PUNCT
taxlaw-12712	621	1	22	22	NUM
taxlaw-12712	621	2	columbia	columbia	PROPN
taxlaw-12712	621	3	journal	journal	PROPN
taxlaw-12712	621	4	of	of	ADP
taxlaw-12712	621	5	tax	tax	NOUN
taxlaw-12712	621	6	law	law	NOUN
taxlaw-12712	621	7	[	[	X
taxlaw-12712	621	8	vol	vol	NOUN
taxlaw-12712	621	9	.	.	PUNCT
taxlaw-12712	622	1	16:1	16:1	NUM
taxlaw-12712	622	2	realization	realization	NOUN
taxlaw-12712	622	3	’s	’s	PART
taxlaw-12712	622	4	constitutional	constitutional	ADJ
taxlaw-12712	622	5	status	status	NOUN
taxlaw-12712	622	6	unambiguously	unambiguously	ADV
taxlaw-12712	622	7	.	.	PUNCT
taxlaw-12712	623	1	at	at	ADV
taxlaw-12712	623	2	least	least	ADV
taxlaw-12712	623	3	four	four	NUM
taxlaw-12712	623	4	justices	justice	NOUN
taxlaw-12712	623	5	in	in	ADP
taxlaw-12712	623	6	moore	moore	PROPN
taxlaw-12712	623	7	support	support	VERB
taxlaw-12712	623	8	a	a	DET
taxlaw-12712	623	9	constitutional	constitutional	ADJ
taxlaw-12712	623	10	realization	realization	NOUN
taxlaw-12712	623	11	requirement,161	requirement,161	ADP
taxlaw-12712	623	12	which	which	PRON
taxlaw-12712	623	13	is	be	AUX
taxlaw-12712	623	14	enough	enough	ADJ
taxlaw-12712	623	15	for	for	ADP
taxlaw-12712	623	16	a	a	DET
taxlaw-12712	623	17	grant	grant	NOUN
taxlaw-12712	623	18	of	of	ADP
taxlaw-12712	623	19	certiorari	certiorari	NOUN
taxlaw-12712	623	20	in	in	ADP
taxlaw-12712	623	21	a	a	DET
taxlaw-12712	623	22	future	future	NOUN
taxlaw-12712	623	23	case.162	case.162	NOUN
taxlaw-12712	623	24	practitioners	practitioner	NOUN
taxlaw-12712	623	25	and	and	CCONJ
taxlaw-12712	623	26	commentators	commentator	NOUN
taxlaw-12712	623	27	generally	generally	ADV
taxlaw-12712	623	28	seem	seem	VERB
taxlaw-12712	623	29	comfortable	comfortable	ADJ
taxlaw-12712	623	30	that	that	SCONJ
taxlaw-12712	623	31	,	,	PUNCT
taxlaw-12712	623	32	given	give	VERB
taxlaw-12712	623	33	appropriate	appropriate	ADJ
taxlaw-12712	623	34	facts	fact	NOUN
taxlaw-12712	623	35	(	(	PUNCT
taxlaw-12712	623	36	without	without	ADP
taxlaw-12712	623	37	,	,	PUNCT
taxlaw-12712	623	38	for	for	ADP
taxlaw-12712	623	39	example	example	NOUN
taxlaw-12712	623	40	,	,	PUNCT
taxlaw-12712	623	41	the	the	DET
taxlaw-12712	623	42	complications	complication	NOUN
taxlaw-12712	623	43	caused	cause	VERB
taxlaw-12712	623	44	by	by	ADP
taxlaw-12712	623	45	subpart	subpart	PROPN
taxlaw-12712	623	46	f	f	PROPN
taxlaw-12712	623	47	in	in	ADP
taxlaw-12712	623	48	moore	moore	PROPN
taxlaw-12712	623	49	)	)	PUNCT
taxlaw-12712	623	50	,	,	PUNCT
taxlaw-12712	623	51	the	the	DET
taxlaw-12712	623	52	court	court	NOUN
taxlaw-12712	623	53	could	could	AUX
taxlaw-12712	623	54	find	find	VERB
taxlaw-12712	623	55	a	a	DET
taxlaw-12712	623	56	constitutional	constitutional	ADJ
taxlaw-12712	623	57	realization	realization	NOUN
taxlaw-12712	623	58	requirement.163	requirement.163	NOUN
taxlaw-12712	623	59	finally	finally	ADV
taxlaw-12712	623	60	,	,	PUNCT
taxlaw-12712	623	61	the	the	DET
taxlaw-12712	623	62	moores	moore	NOUN
taxlaw-12712	623	63	came	come	VERB
taxlaw-12712	623	64	to	to	ADP
taxlaw-12712	623	65	the	the	DET
taxlaw-12712	623	66	court	court	NOUN
taxlaw-12712	623	67	through	through	ADP
taxlaw-12712	623	68	an	an	DET
taxlaw-12712	623	69	express	express	ADJ
taxlaw-12712	623	70	political	political	ADJ
taxlaw-12712	623	71	project	project	NOUN
taxlaw-12712	623	72	to	to	PART
taxlaw-12712	623	73	revive	revive	VERB
taxlaw-12712	623	74	a	a	DET
taxlaw-12712	623	75	version	version	NOUN
taxlaw-12712	623	76	of	of	ADP
taxlaw-12712	623	77	the	the	DET
taxlaw-12712	623	78	macomber	macomber	PROPN
taxlaw-12712	623	79	holding	hold	VERB
taxlaw-12712	623	80	that	that	PRON
taxlaw-12712	623	81	mandates	mandate	VERB
taxlaw-12712	623	82	realization	realization	NOUN
taxlaw-12712	623	83	under	under	ADP
taxlaw-12712	623	84	the	the	DET
taxlaw-12712	623	85	constitution	constitution	NOUN
taxlaw-12712	623	86	,	,	PUNCT
taxlaw-12712	623	87	and	and	CCONJ
taxlaw-12712	623	88	the	the	DET
taxlaw-12712	623	89	court	court	NOUN
taxlaw-12712	623	90	left	leave	VERB
taxlaw-12712	623	91	this	this	DET
taxlaw-12712	623	92	question	question	NOUN
taxlaw-12712	623	93	unanswered	unanswere	VERB
taxlaw-12712	623	94	.	.	PUNCT
taxlaw-12712	624	1	in	in	ADP
taxlaw-12712	624	2	this	this	DET
taxlaw-12712	624	3	context	context	NOUN
taxlaw-12712	624	4	,	,	PUNCT
taxlaw-12712	624	5	commentators	commentator	NOUN
taxlaw-12712	624	6	anticipate	anticipate	VERB
taxlaw-12712	624	7	further	further	ADJ
taxlaw-12712	624	8	action	action	NOUN
taxlaw-12712	624	9	at	at	ADP
taxlaw-12712	624	10	the	the	DET
taxlaw-12712	624	11	court	court	NOUN
taxlaw-12712	624	12	with	with	ADP
taxlaw-12712	624	13	respect	respect	NOUN
taxlaw-12712	624	14	to	to	ADP
taxlaw-12712	624	15	the	the	DET
taxlaw-12712	624	16	question	question	NOUN
taxlaw-12712	624	17	presented	present	VERB
taxlaw-12712	624	18	(	(	PUNCT
taxlaw-12712	624	19	but	but	CCONJ
taxlaw-12712	624	20	not	not	PART
taxlaw-12712	624	21	decided	decide	VERB
taxlaw-12712	624	22	)	)	PUNCT
taxlaw-12712	624	23	in	in	ADP
taxlaw-12712	624	24	moore.164	moore.164	ADJ
taxlaw-12712	624	25	federal	federal	ADJ
taxlaw-12712	624	26	circuit	circuit	NOUN
taxlaw-12712	624	27	courts	court	NOUN
taxlaw-12712	624	28	seem	seem	VERB
taxlaw-12712	624	29	likely	likely	ADJ
taxlaw-12712	624	30	to	to	PART
taxlaw-12712	624	31	accelerate	accelerate	VERB
taxlaw-12712	624	32	the	the	DET
taxlaw-12712	624	33	court	court	NOUN
taxlaw-12712	624	34	’s	’s	PART
taxlaw-12712	624	35	return	return	NOUN
taxlaw-12712	624	36	to	to	ADP
taxlaw-12712	624	37	realization	realization	NOUN
taxlaw-12712	624	38	as	as	ADP
taxlaw-12712	624	39	a	a	DET
taxlaw-12712	624	40	constitutional	constitutional	ADJ
taxlaw-12712	624	41	issue	issue	NOUN
taxlaw-12712	624	42	.	.	PUNCT
taxlaw-12712	625	1	activist	activist	ADJ
taxlaw-12712	625	2	litigation	litigation	NOUN
taxlaw-12712	625	3	has	have	VERB
taxlaw-12712	625	4	leveraged	leverage	VERB
taxlaw-12712	625	5	judgeshopping	judgeshopping	NOUN
taxlaw-12712	625	6	and	and	CCONJ
taxlaw-12712	625	7	various	various	ADJ
taxlaw-12712	625	8	circuits	circuit	NOUN
taxlaw-12712	625	9	’	'	PUNCT
taxlaw-12712	625	10	polarization	polarization	NOUN
taxlaw-12712	625	11	to	to	PART
taxlaw-12712	625	12	create	create	VERB
taxlaw-12712	625	13	circuit	circuit	NOUN
taxlaw-12712	625	14	splits	split	NOUN
taxlaw-12712	625	15	and	and	CCONJ
taxlaw-12712	625	16	present	present	VERB
taxlaw-12712	625	17	the	the	DET
taxlaw-12712	625	18	court	court	NOUN
taxlaw-12712	625	19	with	with	ADP
taxlaw-12712	625	20	compelling	compelling	ADJ
taxlaw-12712	625	21	certiorari	certiorari	ADJ
taxlaw-12712	625	22	petitions	petition	NOUN
taxlaw-12712	625	23	.	.	PUNCT
taxlaw-12712	626	1	more	more	ADV
taxlaw-12712	626	2	critically	critically	ADV
taxlaw-12712	626	3	,	,	PUNCT
taxlaw-12712	626	4	circuit	circuit	NOUN
taxlaw-12712	626	5	courts	court	NOUN
taxlaw-12712	626	6	offer	offer	VERB
taxlaw-12712	626	7	opportunities	opportunity	NOUN
taxlaw-12712	626	8	for	for	SCONJ
taxlaw-12712	626	9	taxpayers	taxpayer	NOUN
taxlaw-12712	626	10	to	to	PART
taxlaw-12712	626	11	wreak	wreak	VERB
taxlaw-12712	626	12	havoc	havoc	NOUN
taxlaw-12712	626	13	with	with	ADP
taxlaw-12712	626	14	respect	respect	NOUN
taxlaw-12712	626	15	to	to	ADP
taxlaw-12712	626	16	the	the	DET
taxlaw-12712	626	17	existing	exist	VERB
taxlaw-12712	626	18	tax	tax	NOUN
taxlaw-12712	626	19	system	system	NOUN
taxlaw-12712	626	20	.	.	PUNCT
taxlaw-12712	627	1	as	as	SCONJ
taxlaw-12712	627	2	this	this	DET
taxlaw-12712	627	3	article	article	NOUN
taxlaw-12712	627	4	emphasizes	emphasize	VERB
taxlaw-12712	627	5	,	,	PUNCT
taxlaw-12712	627	6	an	an	DET
taxlaw-12712	627	7	asymmetry	asymmetry	NOUN
taxlaw-12712	627	8	exists	exist	VERB
taxlaw-12712	627	9	for	for	ADP
taxlaw-12712	627	10	taxpayers	taxpayer	NOUN
taxlaw-12712	627	11	and	and	CCONJ
taxlaw-12712	627	12	the	the	DET
taxlaw-12712	627	13	government	government	NOUN
taxlaw-12712	627	14	with	with	ADP
taxlaw-12712	627	15	respect	respect	NOUN
taxlaw-12712	627	16	to	to	ADP
taxlaw-12712	627	17	cases	case	NOUN
taxlaw-12712	627	18	that	that	PRON
taxlaw-12712	627	19	assert	assert	VERB
taxlaw-12712	627	20	a	a	DET
taxlaw-12712	627	21	constitutional	constitutional	ADJ
taxlaw-12712	627	22	realization	realization	NOUN
taxlaw-12712	627	23	requirement	requirement	NOUN
taxlaw-12712	627	24	as	as	ADP
taxlaw-12712	627	25	a	a	DET
taxlaw-12712	627	26	taxreduction	taxreduction	NOUN
taxlaw-12712	627	27	mechanism	mechanism	NOUN
taxlaw-12712	627	28	.	.	PUNCT
taxlaw-12712	628	1	to	to	PART
taxlaw-12712	628	2	win	win	VERB
taxlaw-12712	628	3	,	,	PUNCT
taxlaw-12712	628	4	taxpayers	taxpayer	NOUN
taxlaw-12712	628	5	only	only	ADV
taxlaw-12712	628	6	need	need	VERB
taxlaw-12712	628	7	circuit	circuit	NOUN
taxlaw-12712	628	8	courts	court	NOUN
taxlaw-12712	628	9	to	to	PART
taxlaw-12712	628	10	affirm	affirm	PROPN
taxlaw-12712	628	11	macomber	macomber	PROPN
taxlaw-12712	628	12	as	as	ADP
taxlaw-12712	628	13	establishing	establish	VERB
taxlaw-12712	628	14	a	a	DET
taxlaw-12712	628	15	constitutional	constitutional	ADJ
taxlaw-12712	628	16	realization	realization	NOUN
taxlaw-12712	628	17	requirement	requirement	NOUN
taxlaw-12712	628	18	—	—	PUNCT
taxlaw-12712	628	19	a	a	DET
taxlaw-12712	628	20	relatively	relatively	ADV
taxlaw-12712	628	21	uncontroversial	uncontroversial	ADJ
taxlaw-12712	628	22	reading	reading	NOUN
taxlaw-12712	628	23	of	of	ADP
taxlaw-12712	628	24	the	the	DET
taxlaw-12712	628	25	decision.165	decision.165	NOUN
taxlaw-12712	628	26	by	by	ADP
taxlaw-12712	628	27	contrast	contrast	NOUN
taxlaw-12712	628	28	,	,	PUNCT
taxlaw-12712	628	29	circuit	circuit	NOUN
taxlaw-12712	628	30	courts	court	NOUN
taxlaw-12712	628	31	would	would	AUX
taxlaw-12712	628	32	need	need	VERB
taxlaw-12712	628	33	to	to	PART
taxlaw-12712	628	34	distinguish	distinguish	VERB
taxlaw-12712	628	35	macomber	macomber	PROPN
taxlaw-12712	628	36	to	to	PART
taxlaw-12712	628	37	break	break	VERB
taxlaw-12712	628	38	with	with	ADP
taxlaw-12712	628	39	a	a	DET
taxlaw-12712	628	40	constitutional	constitutional	ADJ
taxlaw-12712	628	41	realization	realization	NOUN
taxlaw-12712	628	42	requirement	requirement	NOUN
taxlaw-12712	628	43	,	,	PUNCT
taxlaw-12712	628	44	and	and	CCONJ
taxlaw-12712	628	45	such	such	ADJ
taxlaw-12712	628	46	courts	court	NOUN
taxlaw-12712	628	47	may	may	AUX
taxlaw-12712	628	48	be	be	AUX
taxlaw-12712	628	49	loath	loath	ADJ
taxlaw-12712	628	50	to	to	PART
taxlaw-12712	628	51	risk	risk	VERB
taxlaw-12712	628	52	reversal	reversal	NOUN
taxlaw-12712	628	53	in	in	ADP
taxlaw-12712	628	54	this	this	DET
taxlaw-12712	628	55	way	way	NOUN
taxlaw-12712	628	56	,	,	PUNCT
taxlaw-12712	628	57	especially	especially	ADV
taxlaw-12712	628	58	after	after	ADP
taxlaw-12712	628	59	moore	moore	PROPN
taxlaw-12712	628	60	.	.	PUNCT
taxlaw-12712	629	1	this	this	DET
taxlaw-12712	629	2	asymmetry	asymmetry	NOUN
taxlaw-12712	629	3	illustrates	illustrate	VERB
taxlaw-12712	629	4	how	how	SCONJ
taxlaw-12712	629	5	the	the	DET
taxlaw-12712	629	6	issue	issue	NOUN
taxlaw-12712	629	7	could	could	AUX
taxlaw-12712	629	8	foment	foment	VERB
taxlaw-12712	629	9	legal	legal	ADJ
taxlaw-12712	629	10	activity	activity	NOUN
taxlaw-12712	629	11	involving	involve	VERB
taxlaw-12712	629	12	constitutional	constitutional	ADJ
taxlaw-12712	629	13	realization	realization	NOUN
taxlaw-12712	629	14	—	—	PUNCT
taxlaw-12712	629	15	and	and	CCONJ
taxlaw-12712	629	16	potentially	potentially	ADV
taxlaw-12712	629	17	sow	sow	VERB
taxlaw-12712	629	18	chaos	chaos	NOUN
taxlaw-12712	629	19	as	as	SCONJ
taxlaw-12712	629	20	lower	low	ADJ
taxlaw-12712	629	21	courts	court	NOUN
taxlaw-12712	629	22	decide	decide	VERB
taxlaw-12712	629	23	cases	case	NOUN
taxlaw-12712	629	24	on	on	ADP
taxlaw-12712	629	25	the	the	DET
taxlaw-12712	629	26	topic	topic	NOUN
taxlaw-12712	629	27	.	.	PUNCT
taxlaw-12712	630	1	the	the	DET
taxlaw-12712	630	2	reasons	reason	NOUN
taxlaw-12712	630	3	to	to	PART
taxlaw-12712	630	4	be	be	AUX
taxlaw-12712	630	5	skeptical	skeptical	ADJ
taxlaw-12712	630	6	of	of	ADP
taxlaw-12712	630	7	this	this	DET
taxlaw-12712	630	8	trajectory	trajectory	NOUN
taxlaw-12712	630	9	are	be	AUX
taxlaw-12712	630	10	similar	similar	ADJ
taxlaw-12712	630	11	to	to	ADP
taxlaw-12712	630	12	those	those	PRON
taxlaw-12712	630	13	raised	raise	VERB
taxlaw-12712	630	14	by	by	ADP
taxlaw-12712	630	15	griffiths	griffiths	PROPN
taxlaw-12712	630	16	in	in	ADP
taxlaw-12712	630	17	1943	1943	NUM
taxlaw-12712	630	18	:	:	PUNCT
taxlaw-12712	630	19	then	then	ADV
taxlaw-12712	630	20	,	,	PUNCT
taxlaw-12712	630	21	academic	academic	ADJ
taxlaw-12712	630	22	prognosticators	prognosticator	NOUN
taxlaw-12712	630	23	anticipated	anticipate	VERB
taxlaw-12712	630	24	that	that	SCONJ
taxlaw-12712	630	25	the	the	DET
taxlaw-12712	630	26	court	court	NOUN
taxlaw-12712	630	27	would	would	AUX
taxlaw-12712	630	28	quickly	quickly	ADV
taxlaw-12712	630	29	overturn	overturn	VERB
taxlaw-12712	630	30	macomber	macomber	PROPN
taxlaw-12712	630	31	“	"	PUNCT
taxlaw-12712	630	32	on	on	ADP
taxlaw-12712	630	33	the	the	DET
taxlaw-12712	630	34	first	first	ADJ
taxlaw-12712	630	35	opportunity	opportunity	NOUN
taxlaw-12712	630	36	,	,	PUNCT
taxlaw-12712	630	37	”	"	PUNCT
taxlaw-12712	630	38	with	with	SCONJ
taxlaw-12712	630	39	the	the	DET
taxlaw-12712	630	40	constitutional	constitutional	ADJ
taxlaw-12712	630	41	issue	issue	NOUN
taxlaw-12712	630	42	squarely	squarely	ADV
taxlaw-12712	630	43	presented.166	presented.166	VERB
taxlaw-12712	630	44	the	the	DET
taxlaw-12712	630	45	important	important	ADJ
taxlaw-12712	630	46	questions	question	NOUN
taxlaw-12712	630	47	(	(	PUNCT
taxlaw-12712	630	48	similar	similar	ADJ
taxlaw-12712	630	49	to	to	ADP
taxlaw-12712	630	50	those	those	PRON
taxlaw-12712	630	51	addressed	address	VERB
taxlaw-12712	630	52	in	in	ADP
taxlaw-12712	630	53	this	this	DET
taxlaw-12712	630	54	161	161	NUM
taxlaw-12712	630	55	these	these	DET
taxlaw-12712	630	56	justices	justice	NOUN
taxlaw-12712	630	57	are	be	AUX
taxlaw-12712	630	58	barrett	barrett	PROPN
taxlaw-12712	630	59	and	and	CCONJ
taxlaw-12712	630	60	alito	alito	PROPN
taxlaw-12712	630	61	in	in	ADP
taxlaw-12712	630	62	concurrence	concurrence	NOUN
taxlaw-12712	630	63	,	,	PUNCT
taxlaw-12712	630	64	and	and	CCONJ
taxlaw-12712	630	65	thomas	thomas	PROPN
taxlaw-12712	630	66	and	and	CCONJ
taxlaw-12712	630	67	gorsuch	gorsuch	ADJ
taxlaw-12712	630	68	in	in	ADP
taxlaw-12712	630	69	dissent	dissent	NOUN
taxlaw-12712	630	70	.	.	PUNCT
taxlaw-12712	631	1	see	see	VERB
taxlaw-12712	631	2	moore	moore	PROPN
taxlaw-12712	631	3	,	,	PUNCT
taxlaw-12712	631	4	144	144	NUM
taxlaw-12712	631	5	s.	s.	PROPN
taxlaw-12712	631	6	ct	ct	PROPN
taxlaw-12712	631	7	.	.	PROPN
taxlaw-12712	631	8	1680	1680	NUM
taxlaw-12712	631	9	,	,	PUNCT
taxlaw-12712	631	10	1683	1683	NUM
taxlaw-12712	631	11	.	.	PUNCT
taxlaw-12712	632	1	162	162	NUM
taxlaw-12712	632	2	see	see	VERB
taxlaw-12712	632	3	joan	joan	PROPN
taxlaw-12712	632	4	maisel	maisel	PROPN
taxlaw-12712	632	5	leiman	leiman	PROPN
taxlaw-12712	632	6	,	,	PUNCT
taxlaw-12712	632	7	the	the	DET
taxlaw-12712	632	8	rule	rule	NOUN
taxlaw-12712	632	9	of	of	ADP
taxlaw-12712	632	10	four	four	NUM
taxlaw-12712	632	11	,	,	PUNCT
taxlaw-12712	632	12	57	57	NUM
taxlaw-12712	632	13	colum	colum	NOUN
taxlaw-12712	632	14	.	.	PUNCT
taxlaw-12712	633	1	l.	l.	PROPN
taxlaw-12712	633	2	rev	rev	PROPN
taxlaw-12712	633	3	.	.	PROPN
taxlaw-12712	633	4	975	975	NUM
taxlaw-12712	633	5	,	,	PUNCT
taxlaw-12712	633	6	975	975	NUM
taxlaw-12712	633	7	(	(	PUNCT
taxlaw-12712	633	8	1957	1957	NUM
taxlaw-12712	633	9	)	)	PUNCT
taxlaw-12712	633	10	.	.	PUNCT
taxlaw-12712	634	1	this	this	DET
taxlaw-12712	634	2	future	future	ADJ
taxlaw-12712	634	3	case	case	NOUN
taxlaw-12712	634	4	may	may	AUX
taxlaw-12712	634	5	have	have	VERB
taxlaw-12712	634	6	facts	fact	NOUN
taxlaw-12712	634	7	that	that	PRON
taxlaw-12712	634	8	are	be	AUX
taxlaw-12712	634	9	more	more	ADV
taxlaw-12712	634	10	favorable	favorable	ADJ
taxlaw-12712	634	11	than	than	ADP
taxlaw-12712	634	12	those	those	PRON
taxlaw-12712	634	13	in	in	ADP
taxlaw-12712	634	14	moore	moore	PROPN
taxlaw-12712	634	15	.	.	PROPN
taxlaw-12712	635	1	163	163	NUM
taxlaw-12712	635	2	see	see	VERB
taxlaw-12712	635	3	reuven	reuven	PROPN
taxlaw-12712	635	4	s.	s.	PROPN
taxlaw-12712	635	5	avi	avi	PROPN
taxlaw-12712	635	6	-	-	PUNCT
taxlaw-12712	635	7	yonah	yonah	ADJ
taxlaw-12712	635	8	,	,	PUNCT
taxlaw-12712	635	9	taxation	taxation	NOUN
taxlaw-12712	635	10	with	with	ADP
taxlaw-12712	635	11	realization	realization	NOUN
taxlaw-12712	635	12	after	after	ADP
taxlaw-12712	635	13	moore	moore	PROPN
taxlaw-12712	635	14	,	,	PUNCT
taxlaw-12712	635	15	115	115	NUM
taxlaw-12712	635	16	tax	tax	NOUN
taxlaw-12712	635	17	notes	note	NOUN
taxlaw-12712	635	18	int’l	int’l	ADJ
taxlaw-12712	635	19	25	25	NUM
taxlaw-12712	635	20	,	,	PUNCT
taxlaw-12712	635	21	25	25	NUM
taxlaw-12712	635	22	(	(	PUNCT
taxlaw-12712	635	23	july	july	PROPN
taxlaw-12712	635	24	1	1	NUM
taxlaw-12712	635	25	,	,	PUNCT
taxlaw-12712	635	26	2024	2024	NUM
taxlaw-12712	635	27	)	)	PUNCT
taxlaw-12712	635	28	(	(	PUNCT
taxlaw-12712	635	29	“	"	PUNCT
taxlaw-12712	635	30	the	the	DET
taxlaw-12712	635	31	same	same	ADJ
taxlaw-12712	635	32	organized	organize	VERB
taxlaw-12712	635	33	groups	group	NOUN
taxlaw-12712	635	34	that	that	PRON
taxlaw-12712	635	35	brought	bring	VERB
taxlaw-12712	635	36	us	we	PRON
taxlaw-12712	635	37	moore	moore	PROPN
taxlaw-12712	635	38	are	be	AUX
taxlaw-12712	635	39	likely	likely	ADJ
taxlaw-12712	635	40	to	to	PART
taxlaw-12712	635	41	try	try	VERB
taxlaw-12712	635	42	again	again	ADV
taxlaw-12712	635	43	,	,	PUNCT
taxlaw-12712	635	44	and	and	CCONJ
taxlaw-12712	635	45	at	at	ADP
taxlaw-12712	635	46	some	some	DET
taxlaw-12712	635	47	point	point	NOUN
taxlaw-12712	635	48	,	,	PUNCT
taxlaw-12712	635	49	they	they	PRON
taxlaw-12712	635	50	may	may	AUX
taxlaw-12712	635	51	succeed	succeed	VERB
taxlaw-12712	635	52	.	.	PUNCT
taxlaw-12712	635	53	”	"	PUNCT
taxlaw-12712	635	54	)	)	PUNCT
taxlaw-12712	635	55	;	;	PUNCT
taxlaw-12712	635	56	jasper	jasper	PROPN
taxlaw-12712	635	57	l.	l.	PROPN
taxlaw-12712	635	58	cummings	cummings	PROPN
taxlaw-12712	635	59	,	,	PUNCT
taxlaw-12712	635	60	jr	jr	PROPN
taxlaw-12712	635	61	.	.	PROPN
taxlaw-12712	635	62	,	,	PUNCT
taxlaw-12712	635	63	moore	moore	PROPN
taxlaw-12712	635	64	:	:	PUNCT
taxlaw-12712	635	65	macomber	macomber	PROPN
taxlaw-12712	635	66	was	be	AUX
taxlaw-12712	635	67	wrongly	wrongly	ADV
taxlaw-12712	635	68	decided	decide	VERB
taxlaw-12712	635	69	and	and	CCONJ
taxlaw-12712	635	70	other	other	ADJ
taxlaw-12712	635	71	considerations	consideration	NOUN
taxlaw-12712	635	72	,	,	PUNCT
taxlaw-12712	635	73	180	180	NUM
taxlaw-12712	635	74	tax	tax	NOUN
taxlaw-12712	635	75	notes	note	NOUN
taxlaw-12712	635	76	fed	feed	VERB
taxlaw-12712	635	77	.	.	PUNCT
taxlaw-12712	635	78	2307	2307	NUM
taxlaw-12712	635	79	,	,	PUNCT
taxlaw-12712	635	80	2307	2307	NUM
taxlaw-12712	635	81	(	(	PUNCT
taxlaw-12712	635	82	sept	sept	PROPN
taxlaw-12712	635	83	.	.	PROPN
taxlaw-12712	635	84	25	25	NUM
taxlaw-12712	635	85	,	,	PUNCT
taxlaw-12712	635	86	2023	2023	NUM
taxlaw-12712	635	87	)	)	PUNCT
taxlaw-12712	635	88	(	(	PUNCT
taxlaw-12712	635	89	“	"	PUNCT
taxlaw-12712	635	90	if	if	SCONJ
taxlaw-12712	635	91	the	the	DET
taxlaw-12712	635	92	supreme	supreme	PROPN
taxlaw-12712	635	93	court	court	PROPN
taxlaw-12712	635	94	reverses	reverse	VERB
taxlaw-12712	635	95	the	the	DET
taxlaw-12712	635	96	ninth	ninth	ADJ
taxlaw-12712	635	97	circuit	circuit	NOUN
taxlaw-12712	635	98	in	in	ADP
taxlaw-12712	635	99	moore	moore	PROPN
taxlaw-12712	635	100	,	,	PUNCT
taxlaw-12712	635	101	or	or	CCONJ
taxlaw-12712	635	102	even	even	ADV
taxlaw-12712	635	103	if	if	SCONJ
taxlaw-12712	635	104	it	it	PRON
taxlaw-12712	635	105	affirms	affirm	VERB
taxlaw-12712	635	106	,	,	PUNCT
taxlaw-12712	635	107	the	the	DET
taxlaw-12712	635	108	opinion	opinion	NOUN
taxlaw-12712	635	109	likely	likely	ADV
taxlaw-12712	635	110	will	will	AUX
taxlaw-12712	635	111	state	state	NOUN
taxlaw-12712	635	112	grounds	ground	NOUN
taxlaw-12712	635	113	that	that	PRON
taxlaw-12712	635	114	will	will	AUX
taxlaw-12712	635	115	enmesh	enmesh	VERB
taxlaw-12712	635	116	the	the	DET
taxlaw-12712	635	117	income	income	NOUN
taxlaw-12712	635	118	tax	tax	NOUN
taxlaw-12712	635	119	in	in	ADP
taxlaw-12712	635	120	a	a	DET
taxlaw-12712	635	121	series	series	NOUN
taxlaw-12712	635	122	of	of	ADP
taxlaw-12712	635	123	constitutional	constitutional	ADJ
taxlaw-12712	635	124	controversies	controversy	NOUN
taxlaw-12712	635	125	not	not	PART
taxlaw-12712	635	126	seen	see	VERB
taxlaw-12712	635	127	for	for	ADP
taxlaw-12712	635	128	a	a	DET
taxlaw-12712	635	129	century	century	NOUN
taxlaw-12712	635	130	.	.	PUNCT
taxlaw-12712	635	131	”	"	PUNCT
taxlaw-12712	635	132	)	)	PUNCT
taxlaw-12712	635	133	;	;	PUNCT
taxlaw-12712	635	134	goulder	goulder	NOUN
taxlaw-12712	635	135	,	,	PUNCT
taxlaw-12712	635	136	supra	supra	PROPN
taxlaw-12712	635	137	note	note	PROPN
taxlaw-12712	635	138	94	94	NUM
taxlaw-12712	635	139	,	,	PUNCT
taxlaw-12712	635	140	at	at	ADP
taxlaw-12712	635	141	15	15	NUM
taxlaw-12712	635	142	(	(	PUNCT
taxlaw-12712	635	143	“	"	PUNCT
taxlaw-12712	635	144	when	when	SCONJ
taxlaw-12712	635	145	a	a	DET
taxlaw-12712	635	146	more	more	ADV
taxlaw-12712	635	147	suitable	suitable	ADJ
taxlaw-12712	635	148	case	case	NOUN
taxlaw-12712	635	149	comes	come	VERB
taxlaw-12712	635	150	along	along	ADV
taxlaw-12712	635	151	,	,	PUNCT
taxlaw-12712	635	152	those	those	PRON
taxlaw-12712	635	153	who	who	PRON
taxlaw-12712	635	154	favor	favor	VERB
taxlaw-12712	635	155	limitations	limitation	NOUN
taxlaw-12712	635	156	on	on	ADP
taxlaw-12712	635	157	the	the	DET
taxlaw-12712	635	158	congressional	congressional	ADJ
taxlaw-12712	635	159	taxing	tax	VERB
taxlaw-12712	635	160	power	power	NOUN
taxlaw-12712	635	161	may	may	AUX
taxlaw-12712	635	162	find	find	VERB
taxlaw-12712	635	163	themselves	themselves	PRON
taxlaw-12712	635	164	quite	quite	ADV
taxlaw-12712	635	165	pleased	pleased	ADJ
taxlaw-12712	635	166	.	.	PUNCT
taxlaw-12712	635	167	”	"	PUNCT
taxlaw-12712	635	168	)	)	PUNCT
taxlaw-12712	635	169	.	.	PUNCT
taxlaw-12712	636	1	a	a	DET
taxlaw-12712	636	2	change	change	NOUN
taxlaw-12712	636	3	in	in	ADP
taxlaw-12712	636	4	the	the	DET
taxlaw-12712	636	5	court	court	NOUN
taxlaw-12712	636	6	’s	’s	PART
taxlaw-12712	636	7	membership	membership	NOUN
taxlaw-12712	636	8	also	also	ADV
taxlaw-12712	636	9	could	could	AUX
taxlaw-12712	636	10	make	make	VERB
taxlaw-12712	636	11	this	this	DET
taxlaw-12712	636	12	outcome	outcome	NOUN
taxlaw-12712	636	13	more	more	ADV
taxlaw-12712	636	14	or	or	CCONJ
taxlaw-12712	636	15	less	less	ADV
taxlaw-12712	636	16	likely	likely	ADJ
taxlaw-12712	636	17	.	.	PUNCT
taxlaw-12712	637	1	see	see	VERB
taxlaw-12712	637	2	joshua	joshua	PROPN
taxlaw-12712	637	3	david	david	PROPN
taxlaw-12712	637	4	odintz	odintz	PROPN
taxlaw-12712	637	5	et	et	PROPN
taxlaw-12712	637	6	al	al	PROPN
taxlaw-12712	637	7	.	.	PROPN
taxlaw-12712	637	8	,	,	PUNCT
taxlaw-12712	637	9	moore	moore	PROPN
taxlaw-12712	637	10	thoughts	thought	NOUN
taxlaw-12712	637	11	:	:	PUNCT
taxlaw-12712	637	12	an	an	DET
taxlaw-12712	637	13	incremental	incremental	ADJ
taxlaw-12712	637	14	opinion	opinion	NOUN
taxlaw-12712	637	15	from	from	ADP
taxlaw-12712	637	16	the	the	DET
taxlaw-12712	637	17	u.s	u.s	PROPN
taxlaw-12712	637	18	.	.	PROPN
taxlaw-12712	637	19	supreme	supreme	PROPN
taxlaw-12712	637	20	court	court	PROPN
taxlaw-12712	637	21	,	,	PUNCT
taxlaw-12712	637	22	holland	holland	PROPN
taxlaw-12712	637	23	&	&	CCONJ
taxlaw-12712	637	24	knight	knight	PROPN
taxlaw-12712	637	25	alert	alert	PROPN
taxlaw-12712	637	26	(	(	PUNCT
taxlaw-12712	637	27	june	june	PROPN
taxlaw-12712	637	28	26	26	NUM
taxlaw-12712	637	29	,	,	PUNCT
taxlaw-12712	637	30	2024	2024	NUM
taxlaw-12712	637	31	)	)	PUNCT
taxlaw-12712	637	32	,	,	PUNCT
taxlaw-12712	637	33	https://www.hklaw.com/en/insights/publications/2024/06/moore-thoughtsan-incremental-opinion-from-the-us-supreme-court	https://www.hklaw.com/en/insights/publications/2024/06/moore-thoughtsan-incremental-opinion-from-the-us-supreme-court	NOUN
taxlaw-12712	638	1	[	[	X
taxlaw-12712	638	2	https://perma.cc/jc4a-3snk	https://perma.cc/jc4a-3snk	X
taxlaw-12712	638	3	]	]	X
taxlaw-12712	638	4	.	.	PUNCT
taxlaw-12712	639	1	164	164	NUM
taxlaw-12712	639	2	see	see	VERB
taxlaw-12712	639	3	reuven	reuven	PROPN
taxlaw-12712	639	4	s.	s.	PROPN
taxlaw-12712	639	5	avi	avi	PROPN
taxlaw-12712	639	6	-	-	PUNCT
taxlaw-12712	639	7	yonah	yonah	ADJ
taxlaw-12712	639	8	,	,	PUNCT
taxlaw-12712	639	9	what	what	PRON
taxlaw-12712	639	10	is	be	AUX
taxlaw-12712	639	11	the	the	DET
taxlaw-12712	639	12	best	good	ADJ
taxlaw-12712	639	13	candidate	candidate	NOUN
taxlaw-12712	639	14	for	for	ADP
taxlaw-12712	639	15	a	a	DET
taxlaw-12712	639	16	post	post	ADJ
taxlaw-12712	639	17	-	-	ADJ
taxlaw-12712	639	18	moore	moore	ADJ
taxlaw-12712	639	19	constitutional	constitutional	ADJ
taxlaw-12712	639	20	challenge	challenge	NOUN
taxlaw-12712	639	21	?	?	PUNCT
taxlaw-12712	639	22	,	,	PUNCT
taxlaw-12712	639	23	113	113	NUM
taxlaw-12712	639	24	tax	tax	NOUN
taxlaw-12712	639	25	notes	note	NOUN
taxlaw-12712	639	26	int’l	int’l	PRON
taxlaw-12712	639	27	17	17	NUM
taxlaw-12712	639	28	(	(	PUNCT
taxlaw-12712	639	29	jan	jan	PROPN
taxlaw-12712	639	30	.	.	PROPN
taxlaw-12712	639	31	1	1	NUM
taxlaw-12712	639	32	,	,	PUNCT
taxlaw-12712	639	33	2024	2024	NUM
taxlaw-12712	639	34	)	)	PUNCT
taxlaw-12712	639	35	(	(	PUNCT
taxlaw-12712	639	36	discussing	discuss	VERB
taxlaw-12712	639	37	i.r.c	i.r.c	NOUN
taxlaw-12712	639	38	.	.	PUNCT
taxlaw-12712	640	1	§	§	PROPN
taxlaw-12712	640	2	877a	877a	PROPN
taxlaw-12712	640	3	)	)	PUNCT
taxlaw-12712	640	4	.	.	PUNCT
taxlaw-12712	641	1	165	165	NUM
taxlaw-12712	642	1	but	but	CCONJ
taxlaw-12712	642	2	see	see	VERB
taxlaw-12712	642	3	zhang	zhang	PROPN
taxlaw-12712	642	4	,	,	PUNCT
taxlaw-12712	642	5	supra	supra	PROPN
taxlaw-12712	642	6	note	note	PROPN
taxlaw-12712	642	7	45	45	NUM
taxlaw-12712	642	8	,	,	PUNCT
taxlaw-12712	642	9	at	at	ADP
taxlaw-12712	642	10	186	186	NUM
taxlaw-12712	642	11	(	(	PUNCT
taxlaw-12712	642	12	reading	read	VERB
taxlaw-12712	642	13	macomber	macomber	PROPN
taxlaw-12712	642	14	to	to	PART
taxlaw-12712	642	15	permit	permit	VERB
taxlaw-12712	642	16	congress	congress	PROPN
taxlaw-12712	642	17	to	to	PART
taxlaw-12712	642	18	tax	tax	VERB
taxlaw-12712	642	19	unrealized	unrealized	ADJ
taxlaw-12712	642	20	accretions	accretion	NOUN
taxlaw-12712	642	21	to	to	ADP
taxlaw-12712	642	22	wealth	wealth	NOUN
taxlaw-12712	642	23	)	)	PUNCT
taxlaw-12712	642	24	.	.	PUNCT
taxlaw-12712	643	1	166	166	NUM
taxlaw-12712	643	2	rottschaefer	rottschaefer	NOUN
taxlaw-12712	643	3	,	,	PUNCT
taxlaw-12712	643	4	supra	supra	PROPN
taxlaw-12712	643	5	note	note	NOUN
taxlaw-12712	643	6	96	96	NUM
taxlaw-12712	643	7	,	,	PUNCT
taxlaw-12712	643	8	at	at	ADP
taxlaw-12712	643	9	111	111	NUM
taxlaw-12712	643	10	.	.	PUNCT
taxlaw-12712	643	11	2024	2024	NUM
taxlaw-12712	643	12	]	]	PUNCT
taxlaw-12712	643	13	realization	realization	NOUN
taxlaw-12712	643	14	rule	rule	NOUN
taxlaw-12712	643	15	as	as	ADP
taxlaw-12712	643	16	a	a	DET
taxlaw-12712	643	17	legal	legal	ADJ
taxlaw-12712	643	18	standard	standard	ADJ
taxlaw-12712	643	19	23	23	NUM
taxlaw-12712	643	20	article	article	NOUN
taxlaw-12712	643	21	)	)	PUNCT
taxlaw-12712	643	22	involved	involve	VERB
taxlaw-12712	643	23	broader	broad	ADJ
taxlaw-12712	643	24	implications	implication	NOUN
taxlaw-12712	643	25	flowing	flow	VERB
taxlaw-12712	643	26	from	from	ADP
taxlaw-12712	643	27	“	"	PUNCT
taxlaw-12712	643	28	the	the	DET
taxlaw-12712	643	29	reasoning	reasoning	NOUN
taxlaw-12712	644	1	[	[	X
taxlaw-12712	644	2	in	in	ADP
taxlaw-12712	644	3	]	]	PUNCT
taxlaw-12712	644	4	the	the	DET
taxlaw-12712	644	5	overruling	overrule	VERB
taxlaw-12712	644	6	decision	decision	NOUN
taxlaw-12712	644	7	.	.	PUNCT
taxlaw-12712	645	1	”167	”167	NOUN
taxlaw-12712	645	2	the	the	DET
taxlaw-12712	645	3	court	court	NOUN
taxlaw-12712	645	4	,	,	PUNCT
taxlaw-12712	645	5	obviously	obviously	ADV
taxlaw-12712	645	6	,	,	PUNCT
taxlaw-12712	645	7	did	do	AUX
taxlaw-12712	645	8	not	not	PART
taxlaw-12712	645	9	revisit	revisit	VERB
taxlaw-12712	645	10	macomber	macomber	PROPN
taxlaw-12712	645	11	for	for	ADP
taxlaw-12712	645	12	more	more	ADJ
taxlaw-12712	645	13	than	than	ADP
taxlaw-12712	645	14	eight	eight	NUM
taxlaw-12712	645	15	decades	decade	NOUN
taxlaw-12712	645	16	,	,	PUNCT
taxlaw-12712	645	17	and	and	CCONJ
taxlaw-12712	645	18	,	,	PUNCT
taxlaw-12712	645	19	during	during	ADP
taxlaw-12712	645	20	this	this	DET
taxlaw-12712	645	21	period	period	NOUN
taxlaw-12712	645	22	,	,	PUNCT
taxlaw-12712	645	23	the	the	DET
taxlaw-12712	645	24	government	government	NOUN
taxlaw-12712	645	25	did	do	AUX
taxlaw-12712	645	26	not	not	PART
taxlaw-12712	645	27	pursue	pursue	VERB
taxlaw-12712	645	28	the	the	DET
taxlaw-12712	645	29	issue	issue	NOUN
taxlaw-12712	645	30	of	of	ADP
taxlaw-12712	645	31	constitutional	constitutional	ADJ
taxlaw-12712	645	32	realization	realization	NOUN
taxlaw-12712	645	33	through	through	ADP
taxlaw-12712	645	34	litigation	litigation	NOUN
taxlaw-12712	645	35	with	with	ADP
taxlaw-12712	645	36	any	any	DET
taxlaw-12712	645	37	degree	degree	NOUN
taxlaw-12712	645	38	of	of	ADP
taxlaw-12712	645	39	fervor.168	fervor.168	NOUN
taxlaw-12712	645	40	as	as	ADP
taxlaw-12712	645	41	in	in	ADP
taxlaw-12712	645	42	griffiths	griffiths	PROPN
taxlaw-12712	645	43	,	,	PUNCT
taxlaw-12712	645	44	the	the	DET
taxlaw-12712	645	45	moore	moore	PROPN
taxlaw-12712	645	46	court	court	PROPN
taxlaw-12712	645	47	demurred	demur	VERB
taxlaw-12712	645	48	to	to	PART
taxlaw-12712	645	49	address	address	VERB
taxlaw-12712	645	50	realization	realization	NOUN
taxlaw-12712	645	51	in	in	ADP
taxlaw-12712	645	52	the	the	DET
taxlaw-12712	645	53	constitutional	constitutional	ADJ
taxlaw-12712	645	54	context	context	NOUN
taxlaw-12712	645	55	,	,	PUNCT
taxlaw-12712	645	56	while	while	SCONJ
taxlaw-12712	645	57	leaving	leave	VERB
taxlaw-12712	645	58	ample	ample	ADJ
taxlaw-12712	645	59	breadcrumbs	breadcrumb	NOUN
taxlaw-12712	645	60	to	to	PART
taxlaw-12712	645	61	imply	imply	VERB
taxlaw-12712	645	62	the	the	DET
taxlaw-12712	645	63	potential	potential	NOUN
taxlaw-12712	645	64	for	for	ADP
taxlaw-12712	645	65	future	future	ADJ
taxlaw-12712	645	66	success	success	NOUN
taxlaw-12712	645	67	in	in	ADP
taxlaw-12712	645	68	better	well	ADV
taxlaw-12712	645	69	-	-	PUNCT
taxlaw-12712	645	70	framed	frame	VERB
taxlaw-12712	645	71	cases	case	NOUN
taxlaw-12712	645	72	.	.	PUNCT
taxlaw-12712	646	1	after	after	SCONJ
taxlaw-12712	646	2	moore	moore	PROPN
taxlaw-12712	646	3	,	,	PUNCT
taxlaw-12712	646	4	however	however	ADV
taxlaw-12712	646	5	,	,	PUNCT
taxlaw-12712	646	6	the	the	DET
taxlaw-12712	646	7	situation	situation	NOUN
taxlaw-12712	646	8	is	be	AUX
taxlaw-12712	646	9	somewhat	somewhat	ADV
taxlaw-12712	646	10	different	different	ADJ
taxlaw-12712	646	11	—	—	PUNCT
taxlaw-12712	646	12	a	a	DET
taxlaw-12712	646	13	public	public	ADJ
taxlaw-12712	646	14	-	-	PUNCT
taxlaw-12712	646	15	private	private	ADJ
taxlaw-12712	646	16	asymmetry	asymmetry	NOUN
taxlaw-12712	646	17	in	in	ADP
taxlaw-12712	646	18	litigation	litigation	NOUN
taxlaw-12712	646	19	incentives	incentive	NOUN
taxlaw-12712	646	20	.	.	PUNCT
taxlaw-12712	647	1	taxpayers	taxpayer	NOUN
taxlaw-12712	647	2	,	,	PUNCT
taxlaw-12712	647	3	not	not	PART
taxlaw-12712	647	4	the	the	DET
taxlaw-12712	647	5	government	government	NOUN
taxlaw-12712	647	6	,	,	PUNCT
taxlaw-12712	647	7	would	would	AUX
taxlaw-12712	647	8	litigate	litigate	VERB
taxlaw-12712	647	9	in	in	ADP
taxlaw-12712	647	10	favor	favor	NOUN
taxlaw-12712	647	11	of	of	ADP
taxlaw-12712	647	12	a	a	DET
taxlaw-12712	647	13	constitutional	constitutional	ADJ
taxlaw-12712	647	14	realization	realization	NOUN
taxlaw-12712	647	15	requirement	requirement	NOUN
taxlaw-12712	647	16	,	,	PUNCT
taxlaw-12712	647	17	and	and	CCONJ
taxlaw-12712	647	18	there	there	PRON
taxlaw-12712	647	19	are	be	VERB
taxlaw-12712	647	20	more	more	ADJ
taxlaw-12712	647	21	groups	group	NOUN
taxlaw-12712	647	22	and	and	CCONJ
taxlaw-12712	647	23	more	more	ADJ
taxlaw-12712	647	24	potential	potential	ADJ
taxlaw-12712	647	25	controversies	controversy	NOUN
taxlaw-12712	647	26	that	that	PRON
taxlaw-12712	647	27	might	might	AUX
taxlaw-12712	647	28	fuel	fuel	VERB
taxlaw-12712	647	29	this	this	DET
taxlaw-12712	647	30	project	project	NOUN
taxlaw-12712	647	31	.	.	PUNCT
taxlaw-12712	648	1	even	even	ADV
taxlaw-12712	648	2	if	if	SCONJ
taxlaw-12712	648	3	only	only	ADV
taxlaw-12712	648	4	one	one	NUM
taxlaw-12712	648	5	such	such	ADJ
taxlaw-12712	648	6	effort	effort	NOUN
taxlaw-12712	648	7	succeeds	succeed	VERB
taxlaw-12712	648	8	,	,	PUNCT
taxlaw-12712	648	9	that	that	SCONJ
taxlaw-12712	648	10	success	success	NOUN
taxlaw-12712	648	11	may	may	AUX
taxlaw-12712	648	12	implicate	implicate	VERB
taxlaw-12712	648	13	constitutional	constitutional	ADJ
taxlaw-12712	648	14	realization	realization	NOUN
taxlaw-12712	648	15	across	across	ADP
taxlaw-12712	648	16	broad	broad	ADJ
taxlaw-12712	648	17	swaths	swath	NOUN
taxlaw-12712	648	18	of	of	ADP
taxlaw-12712	648	19	the	the	DET
taxlaw-12712	648	20	code	code	NOUN
taxlaw-12712	648	21	and	and	CCONJ
taxlaw-12712	648	22	regulations	regulation	NOUN
taxlaw-12712	648	23	.	.	PUNCT
taxlaw-12712	649	1	this	this	DET
taxlaw-12712	649	2	context	context	NOUN
taxlaw-12712	649	3	implies	imply	VERB
taxlaw-12712	649	4	a	a	DET
taxlaw-12712	649	5	much	much	ADV
taxlaw-12712	649	6	higher	high	ADJ
taxlaw-12712	649	7	likelihood	likelihood	NOUN
taxlaw-12712	649	8	of	of	ADP
taxlaw-12712	649	9	the	the	DET
taxlaw-12712	649	10	moore	moore	PROPN
taxlaw-12712	649	11	project	project	NOUN
taxlaw-12712	649	12	proving	prove	VERB
taxlaw-12712	649	13	successful	successful	ADJ
taxlaw-12712	649	14	in	in	ADP
taxlaw-12712	649	15	an	an	DET
taxlaw-12712	649	16	ultimate	ultimate	ADJ
taxlaw-12712	649	17	sense	sense	NOUN
taxlaw-12712	649	18	and	and	CCONJ
taxlaw-12712	649	19	leading	lead	VERB
taxlaw-12712	649	20	to	to	ADP
taxlaw-12712	649	21	a	a	DET
taxlaw-12712	649	22	revitalized	revitalized	ADJ
taxlaw-12712	649	23	constitutional	constitutional	ADJ
taxlaw-12712	649	24	realization	realization	NOUN
taxlaw-12712	649	25	requirement	requirement	NOUN
taxlaw-12712	649	26	.	.	PUNCT
taxlaw-12712	650	1	iii	iii	X
taxlaw-12712	650	2	.	.	PUNCT
taxlaw-12712	650	3	constitutional	constitutional	ADJ
taxlaw-12712	650	4	realization	realization	NOUN
taxlaw-12712	650	5	as	as	ADP
taxlaw-12712	650	6	an	an	DET
taxlaw-12712	650	7	antiabuse	antiabuse	ADJ
taxlaw-12712	650	8	doctrine	doctrine	NOUN
taxlaw-12712	650	9	seven	seven	NUM
taxlaw-12712	650	10	decades	decade	NOUN
taxlaw-12712	650	11	after	after	ADP
taxlaw-12712	650	12	macomber	macomber	PROPN
taxlaw-12712	650	13	’s	’s	PART
taxlaw-12712	650	14	interment	interment	NOUN
taxlaw-12712	650	15	,	,	PUNCT
taxlaw-12712	650	16	the	the	DET
taxlaw-12712	650	17	moore	moore	PROPN
taxlaw-12712	650	18	opinions	opinion	NOUN
taxlaw-12712	650	19	,	,	PUNCT
taxlaw-12712	650	20	taken	take	VERB
taxlaw-12712	650	21	together	together	ADV
taxlaw-12712	650	22	,	,	PUNCT
taxlaw-12712	650	23	raise	raise	VERB
taxlaw-12712	650	24	the	the	DET
taxlaw-12712	650	25	specter	specter	NOUN
taxlaw-12712	650	26	of	of	ADP
taxlaw-12712	650	27	a	a	DET
taxlaw-12712	650	28	constitutional	constitutional	ADJ
taxlaw-12712	650	29	realization	realization	NOUN
taxlaw-12712	650	30	requirement	requirement	NOUN
taxlaw-12712	650	31	.	.	PUNCT
taxlaw-12712	651	1	although	although	SCONJ
taxlaw-12712	651	2	the	the	DET
taxlaw-12712	651	3	precise	precise	ADJ
taxlaw-12712	651	4	substantive	substantive	ADJ
taxlaw-12712	651	5	contours	contours	NOUN
taxlaw-12712	651	6	of	of	ADP
taxlaw-12712	651	7	a	a	DET
taxlaw-12712	651	8	constitutional	constitutional	ADJ
taxlaw-12712	651	9	realization	realization	NOUN
taxlaw-12712	651	10	requirement	requirement	NOUN
taxlaw-12712	651	11	remain	remain	VERB
taxlaw-12712	651	12	relatively	relatively	ADV
taxlaw-12712	651	13	uncertain,169	uncertain,169	ADP
taxlaw-12712	651	14	this	this	DET
taxlaw-12712	651	15	article	article	NOUN
taxlaw-12712	651	16	gauges	gauge	VERB
taxlaw-12712	651	17	the	the	DET
taxlaw-12712	651	18	effects	effect	NOUN
taxlaw-12712	651	19	of	of	ADP
taxlaw-12712	651	20	such	such	DET
taxlaw-12712	651	21	a	a	DET
taxlaw-12712	651	22	requirement	requirement	NOUN
taxlaw-12712	651	23	by	by	ADP
taxlaw-12712	651	24	examining	examine	VERB
taxlaw-12712	651	25	its	its	PRON
taxlaw-12712	651	26	form	form	NOUN
taxlaw-12712	651	27	and	and	CCONJ
taxlaw-12712	651	28	function	function	NOUN
taxlaw-12712	651	29	as	as	SCONJ
taxlaw-12712	651	30	operationalized	operationalize	VERB
taxlaw-12712	651	31	by	by	ADP
taxlaw-12712	651	32	taxpayers	taxpayer	NOUN
taxlaw-12712	651	33	in	in	ADP
taxlaw-12712	651	34	their	their	PRON
taxlaw-12712	651	35	annual	annual	ADJ
taxlaw-12712	651	36	reporting	reporting	NOUN
taxlaw-12712	651	37	to	to	ADP
taxlaw-12712	651	38	the	the	DET
taxlaw-12712	651	39	irs	irs	PROPN
taxlaw-12712	651	40	and	and	CCONJ
taxlaw-12712	651	41	as	as	ADP
taxlaw-12712	651	42	potential	potential	ADJ
taxlaw-12712	651	43	litigants	litigant	NOUN
taxlaw-12712	651	44	in	in	ADP
taxlaw-12712	651	45	future	future	ADJ
taxlaw-12712	651	46	tax	tax	NOUN
taxlaw-12712	651	47	controversies	controversy	NOUN
taxlaw-12712	651	48	.	.	PUNCT
taxlaw-12712	652	1	this	this	DET
taxlaw-12712	652	2	part	part	NOUN
taxlaw-12712	652	3	frames	frame	VERB
taxlaw-12712	652	4	a	a	DET
taxlaw-12712	652	5	constitutional	constitutional	ADJ
taxlaw-12712	652	6	realization	realization	NOUN
taxlaw-12712	652	7	requirement	requirement	NOUN
taxlaw-12712	652	8	as	as	ADP
taxlaw-12712	652	9	a	a	DET
taxlaw-12712	652	10	taxpayer	taxpayer	NOUN
taxlaw-12712	652	11	-	-	PUNCT
taxlaw-12712	652	12	initiated	initiate	VERB
taxlaw-12712	652	13	antiabuse	antiabuse	NOUN
taxlaw-12712	652	14	doctrine	doctrine	NOUN
taxlaw-12712	652	15	.	.	PUNCT
taxlaw-12712	653	1	such	such	DET
taxlaw-12712	653	2	a	a	DET
taxlaw-12712	653	3	requirement	requirement	NOUN
taxlaw-12712	653	4	allows	allow	VERB
taxlaw-12712	653	5	taxpayers	taxpayer	NOUN
taxlaw-12712	653	6	to	to	PART
taxlaw-12712	653	7	assert	assert	VERB
taxlaw-12712	653	8	,	,	PUNCT
taxlaw-12712	653	9	to	to	ADP
taxlaw-12712	653	10	the	the	DET
taxlaw-12712	653	11	irs	irs	PROPN
taxlaw-12712	653	12	or	or	CCONJ
taxlaw-12712	653	13	in	in	ADP
taxlaw-12712	653	14	court	court	NOUN
taxlaw-12712	653	15	,	,	PUNCT
taxlaw-12712	653	16	that	that	SCONJ
taxlaw-12712	653	17	a	a	DET
taxlaw-12712	653	18	specific	specific	ADJ
taxlaw-12712	653	19	portion	portion	NOUN
taxlaw-12712	653	20	of	of	ADP
taxlaw-12712	653	21	the	the	DET
taxlaw-12712	653	22	code	code	NOUN
taxlaw-12712	653	23	or	or	CCONJ
taxlaw-12712	653	24	regulations	regulation	NOUN
taxlaw-12712	653	25	is	be	AUX
taxlaw-12712	653	26	constitutionally	constitutionally	ADV
taxlaw-12712	653	27	infirm	infirm	ADJ
taxlaw-12712	653	28	and	and	CCONJ
taxlaw-12712	653	29	unenforceable	unenforceable	ADJ
taxlaw-12712	653	30	—	—	PUNCT
taxlaw-12712	653	31	a	a	DET
taxlaw-12712	653	32	prerogative	prerogative	NOUN
taxlaw-12712	653	33	traditionally	traditionally	ADV
taxlaw-12712	653	34	reserved	reserve	VERB
taxlaw-12712	653	35	for	for	ADP
taxlaw-12712	653	36	the	the	DET
taxlaw-12712	653	37	government	government	NOUN
taxlaw-12712	653	38	in	in	ADP
taxlaw-12712	653	39	evaluating	evaluate	VERB
taxlaw-12712	653	40	taxpayers	taxpayer	NOUN
taxlaw-12712	653	41	’	'	PUNCT
taxlaw-12712	653	42	positions	position	NOUN
taxlaw-12712	653	43	under	under	ADP
taxlaw-12712	653	44	the	the	DET
taxlaw-12712	653	45	code	code	NOUN
taxlaw-12712	653	46	and	and	CCONJ
taxlaw-12712	653	47	regulations	regulation	NOUN
taxlaw-12712	653	48	.	.	PUNCT
taxlaw-12712	654	1	this	this	DET
taxlaw-12712	654	2	framing	framing	NOUN
taxlaw-12712	654	3	—	—	PUNCT
taxlaw-12712	654	4	and	and	CCONJ
taxlaw-12712	654	5	the	the	DET
taxlaw-12712	654	6	novel	novel	ADJ
taxlaw-12712	654	7	legal	legal	ADJ
taxlaw-12712	654	8	tool	tool	NOUN
taxlaw-12712	654	9	that	that	PRON
taxlaw-12712	654	10	constitutional	constitutional	ADJ
taxlaw-12712	654	11	realization	realization	NOUN
taxlaw-12712	654	12	gives	give	VERB
taxlaw-12712	654	13	taxpayers	taxpayer	NOUN
taxlaw-12712	654	14	—	—	PUNCT
taxlaw-12712	654	15	has	have	VERB
taxlaw-12712	654	16	important	important	ADJ
taxlaw-12712	654	17	implications	implication	NOUN
taxlaw-12712	654	18	for	for	ADP
taxlaw-12712	654	19	how	how	SCONJ
taxlaw-12712	654	20	an	an	DET
taxlaw-12712	654	21	emergent	emergent	ADJ
taxlaw-12712	654	22	constitutional	constitutional	ADJ
taxlaw-12712	654	23	realization	realization	NOUN
taxlaw-12712	654	24	requirement	requirement	NOUN
taxlaw-12712	654	25	would	would	AUX
taxlaw-12712	654	26	affect	affect	VERB
taxlaw-12712	654	27	the	the	DET
taxlaw-12712	654	28	code	code	NOUN
taxlaw-12712	654	29	and	and	CCONJ
taxlaw-12712	654	30	the	the	DET
taxlaw-12712	654	31	regulations	regulation	NOUN
taxlaw-12712	654	32	going	go	VERB
taxlaw-12712	654	33	forward	forward	ADV
taxlaw-12712	654	34	.	.	PUNCT
taxlaw-12712	655	1	this	this	DET
taxlaw-12712	655	2	part	part	NOUN
taxlaw-12712	655	3	establishes	establish	VERB
taxlaw-12712	655	4	realization	realization	NOUN
taxlaw-12712	655	5	’s	’s	PART
taxlaw-12712	655	6	standard	standard	ADJ
taxlaw-12712	655	7	-	-	PUNCT
taxlaw-12712	655	8	like	like	ADJ
taxlaw-12712	655	9	features	feature	NOUN
taxlaw-12712	655	10	,	,	PUNCT
taxlaw-12712	655	11	including	include	VERB
taxlaw-12712	655	12	the	the	DET
taxlaw-12712	655	13	nuanced	nuanced	ADJ
taxlaw-12712	655	14	factual	factual	ADJ
taxlaw-12712	655	15	inquiries	inquiry	NOUN
taxlaw-12712	655	16	implicated	implicate	VERB
taxlaw-12712	655	17	by	by	ADP
taxlaw-12712	655	18	realization,170	realization,170	PROPN
taxlaw-12712	655	19	as	as	ADV
taxlaw-12712	655	20	well	well	ADV
taxlaw-12712	655	21	as	as	ADP
taxlaw-12712	655	22	the	the	DET
taxlaw-12712	655	23	difficulty	difficulty	NOUN
taxlaw-12712	655	24	of	of	ADP
taxlaw-12712	655	25	167	167	NUM
taxlaw-12712	655	26	i	i	PROPN
taxlaw-12712	655	27	d.	d.	PROPN
taxlaw-12712	655	28	168	168	NUM
taxlaw-12712	655	29	after	after	ADP
taxlaw-12712	655	30	the	the	DET
taxlaw-12712	655	31	second	second	ADJ
taxlaw-12712	655	32	world	world	PROPN
taxlaw-12712	655	33	war	war	NOUN
taxlaw-12712	655	34	,	,	PUNCT
taxlaw-12712	655	35	congress	congress	PROPN
taxlaw-12712	655	36	flirted	flirt	VERB
taxlaw-12712	655	37	with	with	ADP
taxlaw-12712	655	38	direct	direct	ADJ
taxlaw-12712	655	39	contraventions	contravention	NOUN
taxlaw-12712	655	40	of	of	ADP
taxlaw-12712	655	41	realization	realization	NOUN
taxlaw-12712	655	42	,	,	PUNCT
taxlaw-12712	655	43	see	see	VERB
taxlaw-12712	655	44	michael	michael	PROPN
taxlaw-12712	655	45	j.	j.	PROPN
taxlaw-12712	655	46	graetz	graetz	PROPN
taxlaw-12712	655	47	,	,	PUNCT
taxlaw-12712	655	48	taxation	taxation	NOUN
taxlaw-12712	655	49	of	of	ADP
taxlaw-12712	655	50	unrealized	unrealized	ADJ
taxlaw-12712	655	51	gains	gain	NOUN
taxlaw-12712	655	52	at	at	ADP
taxlaw-12712	655	53	death	death	NOUN
taxlaw-12712	655	54	—	—	PUNCT
taxlaw-12712	655	55	an	an	DET
taxlaw-12712	655	56	evaluation	evaluation	NOUN
taxlaw-12712	655	57	of	of	ADP
taxlaw-12712	655	58	the	the	DET
taxlaw-12712	655	59	current	current	ADJ
taxlaw-12712	655	60	proposals	proposal	NOUN
taxlaw-12712	655	61	,	,	PUNCT
taxlaw-12712	655	62	59	59	NUM
taxlaw-12712	655	63	va	va	NOUN
taxlaw-12712	655	64	.	.	PUNCT
taxlaw-12712	656	1	l.	l.	PROPN
taxlaw-12712	656	2	rev	rev	PROPN
taxlaw-12712	656	3	.	.	PROPN
taxlaw-12712	656	4	830	830	NUM
taxlaw-12712	656	5	,	,	PUNCT
taxlaw-12712	656	6	830	830	NUM
taxlaw-12712	656	7	(	(	PUNCT
taxlaw-12712	656	8	1973	1973	NUM
taxlaw-12712	656	9	)	)	PUNCT
taxlaw-12712	656	10	;	;	PUNCT
taxlaw-12712	656	11	jerome	jerome	PROPN
taxlaw-12712	656	12	kurtz	kurtz	PROPN
taxlaw-12712	656	13	&	&	CCONJ
taxlaw-12712	656	14	stanley	stanley	PROPN
taxlaw-12712	656	15	s.	s.	PROPN
taxlaw-12712	656	16	surrey	surrey	PROPN
taxlaw-12712	656	17	,	,	PUNCT
taxlaw-12712	656	18	reform	reform	NOUN
taxlaw-12712	656	19	of	of	ADP
taxlaw-12712	656	20	death	death	NOUN
taxlaw-12712	656	21	and	and	CCONJ
taxlaw-12712	656	22	gift	gift	NOUN
taxlaw-12712	656	23	taxes	taxis	NOUN
taxlaw-12712	656	24	:	:	PUNCT
taxlaw-12712	656	25	the	the	DET
taxlaw-12712	656	26	1969	1969	NUM
taxlaw-12712	656	27	treasury	treasury	NOUN
taxlaw-12712	656	28	proposals	proposal	NOUN
taxlaw-12712	656	29	,	,	PUNCT
taxlaw-12712	656	30	the	the	DET
taxlaw-12712	656	31	criticisms	criticism	NOUN
taxlaw-12712	656	32	,	,	PUNCT
taxlaw-12712	656	33	and	and	CCONJ
taxlaw-12712	656	34	a	a	DET
taxlaw-12712	656	35	rebuttal	rebuttal	NOUN
taxlaw-12712	656	36	,	,	PUNCT
taxlaw-12712	656	37	70	70	NUM
taxlaw-12712	656	38	colum	colum	NOUN
taxlaw-12712	656	39	.	.	PUNCT
taxlaw-12712	657	1	l.	l.	PROPN
taxlaw-12712	657	2	rev	rev	PROPN
taxlaw-12712	657	3	.	.	PROPN
taxlaw-12712	657	4	1365	1365	NUM
taxlaw-12712	657	5	,	,	PUNCT
taxlaw-12712	657	6	1365	1365	NUM
taxlaw-12712	657	7	(	(	PUNCT
taxlaw-12712	657	8	1970	1970	NUM
taxlaw-12712	657	9	)	)	PUNCT
taxlaw-12712	657	10	,	,	PUNCT
taxlaw-12712	657	11	and	and	CCONJ
taxlaw-12712	657	12	treasury	treasury	PROPN
taxlaw-12712	657	13	expanded	expand	VERB
taxlaw-12712	657	14	regulations	regulation	NOUN
taxlaw-12712	657	15	that	that	PRON
taxlaw-12712	657	16	skirted	skirt	VERB
taxlaw-12712	657	17	strict	strict	ADJ
taxlaw-12712	657	18	interpretations	interpretation	NOUN
taxlaw-12712	657	19	of	of	ADP
taxlaw-12712	657	20	realization	realization	NOUN
taxlaw-12712	657	21	.	.	PUNCT
taxlaw-12712	658	1	among	among	ADP
taxlaw-12712	658	2	academics	academic	NOUN
taxlaw-12712	658	3	and	and	CCONJ
taxlaw-12712	658	4	other	other	ADJ
taxlaw-12712	658	5	policy	policy	NOUN
taxlaw-12712	658	6	-	-	PUNCT
taxlaw-12712	658	7	oriented	orient	VERB
taxlaw-12712	658	8	experts	expert	NOUN
taxlaw-12712	658	9	,	,	PUNCT
taxlaw-12712	658	10	debates	debate	NOUN
taxlaw-12712	658	11	largely	largely	ADV
taxlaw-12712	658	12	abandoned	abandon	VERB
taxlaw-12712	658	13	tethers	tether	NOUN
taxlaw-12712	658	14	to	to	PART
taxlaw-12712	658	15	realization	realization	NOUN
taxlaw-12712	658	16	.	.	PUNCT
taxlaw-12712	659	1	see	see	VERB
taxlaw-12712	659	2	david	david	PROPN
taxlaw-12712	659	3	elkins	elkins	PROPN
taxlaw-12712	659	4	,	,	PUNCT
taxlaw-12712	659	5	the	the	DET
taxlaw-12712	659	6	myth	myth	NOUN
taxlaw-12712	659	7	of	of	ADP
taxlaw-12712	659	8	realization	realization	NOUN
taxlaw-12712	659	9	:	:	PUNCT
taxlaw-12712	659	10	mark	mark	NOUN
taxlaw-12712	659	11	-	-	PUNCT
taxlaw-12712	659	12	to	to	ADP
taxlaw-12712	659	13	-	-	PUNCT
taxlaw-12712	659	14	market	market	NOUN
taxlaw-12712	659	15	taxation	taxation	NOUN
taxlaw-12712	659	16	of	of	ADP
taxlaw-12712	659	17	publicly	publicly	ADV
taxlaw-12712	659	18	-	-	PUNCT
taxlaw-12712	659	19	traded	trade	VERB
taxlaw-12712	659	20	securities	security	NOUN
taxlaw-12712	659	21	,	,	PUNCT
taxlaw-12712	659	22	10	10	NUM
taxlaw-12712	659	23	fla	fla	NOUN
taxlaw-12712	659	24	.	.	PUNCT
taxlaw-12712	660	1	tax	tax	PROPN
taxlaw-12712	660	2	rev	rev	PROPN
taxlaw-12712	660	3	.	.	PROPN
taxlaw-12712	660	4	375	375	NUM
taxlaw-12712	660	5	,	,	PUNCT
taxlaw-12712	660	6	376	376	NUM
taxlaw-12712	660	7	(	(	PUNCT
taxlaw-12712	660	8	2010	2010	NUM
taxlaw-12712	660	9	)	)	PUNCT
taxlaw-12712	660	10	;	;	PUNCT
taxlaw-12712	660	11	zelinsky	zelinsky	ADJ
taxlaw-12712	660	12	,	,	PUNCT
taxlaw-12712	660	13	supra	supra	PROPN
taxlaw-12712	660	14	note	note	NOUN
taxlaw-12712	660	15	102	102	NUM
taxlaw-12712	660	16	,	,	PUNCT
taxlaw-12712	660	17	at	at	ADP
taxlaw-12712	660	18	861	861	NUM
taxlaw-12712	660	19	-	-	SYM
taxlaw-12712	660	20	62	62	NUM
taxlaw-12712	660	21	.	.	PUNCT
taxlaw-12712	661	1	perhaps	perhaps	ADV
taxlaw-12712	661	2	wisely	wisely	ADV
taxlaw-12712	661	3	,	,	PUNCT
taxlaw-12712	661	4	however	however	ADV
taxlaw-12712	661	5	,	,	PUNCT
taxlaw-12712	661	6	administrative	administrative	ADJ
taxlaw-12712	661	7	actors	actor	NOUN
taxlaw-12712	661	8	did	do	AUX
taxlaw-12712	661	9	not	not	PART
taxlaw-12712	661	10	press	press	VERB
taxlaw-12712	661	11	to	to	PART
taxlaw-12712	661	12	overturn	overturn	VERB
taxlaw-12712	661	13	macomber	macomber	PROPN
taxlaw-12712	661	14	through	through	ADP
taxlaw-12712	661	15	the	the	DET
taxlaw-12712	661	16	court	court	NOUN
taxlaw-12712	661	17	system	system	NOUN
taxlaw-12712	661	18	.	.	PUNCT
taxlaw-12712	662	1	169	169	NUM
taxlaw-12712	662	2	after	after	ADP
taxlaw-12712	662	3	commissioner	commissioner	NOUN
taxlaw-12712	662	4	v.	v.	PROPN
taxlaw-12712	662	5	glenshaw	glenshaw	PROPN
taxlaw-12712	662	6	glass	glass	NOUN
taxlaw-12712	662	7	,	,	PUNCT
taxlaw-12712	662	8	348	348	NUM
taxlaw-12712	662	9	u.s	u.s	PROPN
taxlaw-12712	662	10	.	.	PROPN
taxlaw-12712	662	11	426	426	NUM
taxlaw-12712	662	12	(	(	PUNCT
taxlaw-12712	662	13	1955	1955	NUM
taxlaw-12712	662	14	)	)	PUNCT
taxlaw-12712	662	15	,	,	PUNCT
taxlaw-12712	662	16	judicial	judicial	ADJ
taxlaw-12712	662	17	opinions	opinion	NOUN
taxlaw-12712	662	18	on	on	ADP
taxlaw-12712	662	19	realization	realization	NOUN
taxlaw-12712	662	20	took	take	VERB
taxlaw-12712	662	21	a	a	DET
taxlaw-12712	662	22	statutory	statutory	ADJ
taxlaw-12712	662	23	approach	approach	NOUN
taxlaw-12712	662	24	.	.	PUNCT
taxlaw-12712	663	1	see	see	VERB
taxlaw-12712	663	2	cottage	cottage	NOUN
taxlaw-12712	663	3	sav	sav	NOUN
taxlaw-12712	663	4	.	.	PUNCT
taxlaw-12712	664	1	ass’n	ass’n	PROPN
taxlaw-12712	664	2	v.	v.	ADP
taxlaw-12712	664	3	comm’r	comm’r	NOUN
taxlaw-12712	664	4	,	,	PUNCT
taxlaw-12712	664	5	499	499	NUM
taxlaw-12712	664	6	u.s	u.s	PROPN
taxlaw-12712	664	7	.	.	PROPN
taxlaw-12712	664	8	554	554	NUM
taxlaw-12712	664	9	,	,	PUNCT
taxlaw-12712	664	10	554	554	NUM
taxlaw-12712	664	11	-	-	SYM
taxlaw-12712	664	12	55	55	NUM
taxlaw-12712	664	13	(	(	PUNCT
taxlaw-12712	664	14	1991	1991	NUM
taxlaw-12712	664	15	)	)	PUNCT
taxlaw-12712	664	16	.	.	PUNCT
taxlaw-12712	665	1	constitutional	constitutional	ADJ
taxlaw-12712	665	2	issues	issue	NOUN
taxlaw-12712	665	3	in	in	ADP
taxlaw-12712	665	4	this	this	DET
taxlaw-12712	665	5	period	period	NOUN
taxlaw-12712	665	6	tended	tend	VERB
taxlaw-12712	665	7	to	to	PART
taxlaw-12712	665	8	focus	focus	VERB
taxlaw-12712	665	9	on	on	ADP
taxlaw-12712	665	10	fifth	fifth	ADJ
taxlaw-12712	665	11	amendment	amendment	NOUN
taxlaw-12712	665	12	due	due	ADJ
taxlaw-12712	665	13	process	process	NOUN
taxlaw-12712	665	14	.	.	PUNCT
taxlaw-12712	666	1	see	see	VERB
taxlaw-12712	666	2	,	,	PUNCT
taxlaw-12712	666	3	e.g.	e.g.	ADV
taxlaw-12712	666	4	,	,	PUNCT
taxlaw-12712	666	5	estate	estate	NOUN
taxlaw-12712	666	6	of	of	ADP
taxlaw-12712	666	7	whitlock	whitlock	PROPN
taxlaw-12712	666	8	v.	v.	ADP
taxlaw-12712	666	9	comm’r	comm’r	PROPN
taxlaw-12712	666	10	,	,	PUNCT
taxlaw-12712	666	11	59	59	NUM
taxlaw-12712	666	12	t.c	t.c	PROPN
taxlaw-12712	666	13	.	.	PROPN
taxlaw-12712	666	14	490	490	NUM
taxlaw-12712	666	15	,	,	PUNCT
taxlaw-12712	666	16	507	507	NUM
taxlaw-12712	666	17	(	(	PUNCT
taxlaw-12712	666	18	1972	1972	NUM
taxlaw-12712	666	19	)	)	PUNCT
taxlaw-12712	666	20	(	(	PUNCT
taxlaw-12712	666	21	dismissing	dismiss	VERB
taxlaw-12712	666	22	an	an	DET
taxlaw-12712	666	23	argument	argument	NOUN
taxlaw-12712	666	24	that	that	SCONJ
taxlaw-12712	666	25	subpart	subpart	NOUN
taxlaw-12712	666	26	f	f	PROPN
taxlaw-12712	666	27	violated	violate	VERB
taxlaw-12712	666	28	due	due	ADJ
taxlaw-12712	666	29	process	process	NOUN
taxlaw-12712	666	30	)	)	PUNCT
taxlaw-12712	666	31	.	.	PUNCT
taxlaw-12712	667	1	170	170	NUM
taxlaw-12712	667	2	see	see	VERB
taxlaw-12712	667	3	infra	infra	NOUN
taxlaw-12712	667	4	section	section	NOUN
taxlaw-12712	667	5	iii.a	iii.a	PROPN
taxlaw-12712	667	6	.	.	PROPN
taxlaw-12712	667	7	24	24	NUM
taxlaw-12712	667	8	columbia	columbia	PROPN
taxlaw-12712	667	9	journal	journal	PROPN
taxlaw-12712	667	10	of	of	ADP
taxlaw-12712	667	11	tax	tax	NOUN
taxlaw-12712	667	12	law	law	NOUN
taxlaw-12712	667	13	[	[	X
taxlaw-12712	667	14	vol	vol	NOUN
taxlaw-12712	667	15	.	.	PUNCT
taxlaw-12712	668	1	16:1	16:1	NUM
taxlaw-12712	668	2	identifying	identify	VERB
taxlaw-12712	668	3	which	which	PRON
taxlaw-12712	668	4	doctrinal	doctrinal	ADJ
taxlaw-12712	668	5	factors	factor	NOUN
taxlaw-12712	668	6	bear	bear	VERB
taxlaw-12712	668	7	on	on	ADP
taxlaw-12712	668	8	questions	question	NOUN
taxlaw-12712	668	9	of	of	ADP
taxlaw-12712	668	10	realization.171	realization.171	NOUN
taxlaw-12712	668	11	then	then	ADV
taxlaw-12712	668	12	,	,	PUNCT
taxlaw-12712	668	13	this	this	DET
taxlaw-12712	668	14	part	part	NOUN
taxlaw-12712	668	15	argues	argue	VERB
taxlaw-12712	668	16	that	that	SCONJ
taxlaw-12712	668	17	policy	policy	NOUN
taxlaw-12712	668	18	values	value	NOUN
taxlaw-12712	668	19	traditionally	traditionally	ADV
taxlaw-12712	668	20	associated	associate	VERB
taxlaw-12712	668	21	with	with	ADP
taxlaw-12712	668	22	realization	realization	NOUN
taxlaw-12712	668	23	—	—	PUNCT
taxlaw-12712	668	24	administrative	administrative	ADJ
taxlaw-12712	668	25	ease	ease	NOUN
taxlaw-12712	668	26	and	and	CCONJ
taxlaw-12712	668	27	efficiency	efficiency	NOUN
taxlaw-12712	668	28	—	—	PUNCT
taxlaw-12712	668	29	shed	shed	VERB
taxlaw-12712	668	30	little	little	ADJ
taxlaw-12712	668	31	light	light	NOUN
taxlaw-12712	668	32	on	on	ADP
taxlaw-12712	668	33	the	the	DET
taxlaw-12712	668	34	nature	nature	NOUN
taxlaw-12712	668	35	of	of	ADP
taxlaw-12712	668	36	a	a	DET
taxlaw-12712	668	37	constitutional	constitutional	ADJ
taxlaw-12712	668	38	realization	realization	NOUN
taxlaw-12712	668	39	requirement.172	requirement.172	NOUN
taxlaw-12712	668	40	finally	finally	ADV
taxlaw-12712	668	41	,	,	PUNCT
taxlaw-12712	668	42	this	this	DET
taxlaw-12712	668	43	part	part	NOUN
taxlaw-12712	668	44	delineates	delineate	VERB
taxlaw-12712	668	45	how	how	SCONJ
taxlaw-12712	668	46	a	a	DET
taxlaw-12712	668	47	constitutional	constitutional	ADJ
taxlaw-12712	668	48	realization	realization	NOUN
taxlaw-12712	668	49	requirement	requirement	NOUN
taxlaw-12712	668	50	would	would	AUX
taxlaw-12712	668	51	operate	operate	VERB
taxlaw-12712	668	52	as	as	ADP
taxlaw-12712	668	53	a	a	DET
taxlaw-12712	668	54	taxpayer	taxpayer	NOUN
taxlaw-12712	668	55	-	-	PUNCT
taxlaw-12712	668	56	initiated	initiate	VERB
taxlaw-12712	668	57	antiabuse	antiabuse	NOUN
taxlaw-12712	668	58	doctrine.173	doctrine.173	NOUN
taxlaw-12712	668	59	a.	a.	NOUN
taxlaw-12712	668	60	realization	realization	NOUN
taxlaw-12712	668	61	’s	’s	PART
taxlaw-12712	668	62	facts	fact	NOUN
taxlaw-12712	668	63	and	and	CCONJ
taxlaw-12712	668	64	circumstances	circumstance	NOUN
taxlaw-12712	668	65	any	any	DET
taxlaw-12712	668	66	realization	realization	NOUN
taxlaw-12712	668	67	requirement	requirement	NOUN
taxlaw-12712	668	68	must	must	AUX
taxlaw-12712	668	69	distinguish	distinguish	VERB
taxlaw-12712	668	70	between	between	ADP
taxlaw-12712	668	71	facts	fact	NOUN
taxlaw-12712	668	72	that	that	PRON
taxlaw-12712	668	73	yield	yield	VERB
taxlaw-12712	668	74	a	a	DET
taxlaw-12712	668	75	“	"	PUNCT
taxlaw-12712	668	76	taxable	taxable	ADJ
taxlaw-12712	668	77	event	event	NOUN
taxlaw-12712	668	78	”	"	PUNCT
taxlaw-12712	668	79	and	and	CCONJ
taxlaw-12712	668	80	facts	fact	NOUN
taxlaw-12712	668	81	that	that	PRON
taxlaw-12712	668	82	do	do	VERB
taxlaw-12712	668	83	not.174	not.174	NOUN
taxlaw-12712	668	84	this	this	DET
taxlaw-12712	668	85	inquiry	inquiry	NOUN
taxlaw-12712	668	86	is	be	AUX
taxlaw-12712	668	87	open	open	ADJ
taxlaw-12712	668	88	-	-	PUNCT
taxlaw-12712	668	89	ended	end	VERB
taxlaw-12712	668	90	,	,	PUNCT
taxlaw-12712	668	91	and	and	CCONJ
taxlaw-12712	668	92	the	the	DET
taxlaw-12712	668	93	breadth	breadth	NOUN
taxlaw-12712	668	94	of	of	ADP
taxlaw-12712	668	95	facts	fact	NOUN
taxlaw-12712	668	96	and	and	CCONJ
taxlaw-12712	668	97	circumstances	circumstance	NOUN
taxlaw-12712	668	98	relevant	relevant	ADJ
taxlaw-12712	668	99	to	to	PART
taxlaw-12712	668	100	realization	realization	NOUN
taxlaw-12712	668	101	generally	generally	ADV
taxlaw-12712	668	102	precludes	preclude	VERB
taxlaw-12712	668	103	rigorous	rigorous	ADJ
taxlaw-12712	668	104	ex	ex	PRON
taxlaw-12712	668	105	ante	ante	NOUN
taxlaw-12712	668	106	specification.175	specification.175	NOUN
taxlaw-12712	668	107	as	as	ADP
taxlaw-12712	668	108	a	a	DET
taxlaw-12712	668	109	concept	concept	NOUN
taxlaw-12712	668	110	,	,	PUNCT
taxlaw-12712	668	111	realization	realization	NOUN
taxlaw-12712	668	112	requires	require	VERB
taxlaw-12712	668	113	myriad	myriad	ADJ
taxlaw-12712	668	114	inputs	input	NOUN
taxlaw-12712	668	115	to	to	PART
taxlaw-12712	668	116	construct	construct	VERB
taxlaw-12712	668	117	a	a	DET
taxlaw-12712	668	118	binary	binary	ADJ
taxlaw-12712	668	119	output	output	NOUN
taxlaw-12712	668	120	,	,	PUNCT
taxlaw-12712	668	121	and	and	CCONJ
taxlaw-12712	668	122	the	the	DET
taxlaw-12712	668	123	relationship	relationship	NOUN
taxlaw-12712	668	124	between	between	ADP
taxlaw-12712	668	125	inputs	input	NOUN
taxlaw-12712	668	126	and	and	CCONJ
taxlaw-12712	668	127	output	output	NOUN
taxlaw-12712	668	128	emerges	emerge	VERB
taxlaw-12712	668	129	only	only	ADV
taxlaw-12712	668	130	afterwards	afterwards	ADV
taxlaw-12712	668	131	,	,	PUNCT
taxlaw-12712	668	132	on	on	ADP
taxlaw-12712	668	133	case	case	NOUN
taxlaw-12712	668	134	-	-	PUNCT
taxlaw-12712	668	135	by	by	ADP
taxlaw-12712	668	136	-	-	PUNCT
taxlaw-12712	668	137	case	case	NOUN
taxlaw-12712	668	138	basis	basis	NOUN
taxlaw-12712	668	139	.	.	PUNCT
taxlaw-12712	669	1	even	even	ADV
taxlaw-12712	669	2	relatively	relatively	ADV
taxlaw-12712	669	3	common	common	ADJ
taxlaw-12712	669	4	fact	fact	NOUN
taxlaw-12712	669	5	patterns	pattern	NOUN
taxlaw-12712	669	6	require	require	VERB
taxlaw-12712	669	7	textured	textured	ADJ
taxlaw-12712	669	8	distinctions	distinction	NOUN
taxlaw-12712	669	9	to	to	PART
taxlaw-12712	669	10	determine	determine	VERB
taxlaw-12712	669	11	realization	realization	NOUN
taxlaw-12712	669	12	:	:	PUNCT
taxlaw-12712	669	13	the	the	DET
taxlaw-12712	669	14	delineation	delineation	NOUN
taxlaw-12712	669	15	between	between	ADP
taxlaw-12712	669	16	sales	sale	NOUN
taxlaw-12712	669	17	and	and	CCONJ
taxlaw-12712	669	18	various	various	ADJ
taxlaw-12712	669	19	combinations	combination	NOUN
taxlaw-12712	669	20	of	of	ADP
taxlaw-12712	669	21	financial	financial	ADJ
taxlaw-12712	669	22	instruments	instrument	NOUN
taxlaw-12712	669	23	,	,	PUNCT
taxlaw-12712	669	24	such	such	ADJ
taxlaw-12712	669	25	as	as	ADP
taxlaw-12712	669	26	leases	lease	NOUN
taxlaw-12712	669	27	,	,	PUNCT
taxlaw-12712	669	28	loans	loan	NOUN
taxlaw-12712	669	29	,	,	PUNCT
taxlaw-12712	669	30	and	and	CCONJ
taxlaw-12712	669	31	more	more	ADV
taxlaw-12712	669	32	complex	complex	ADJ
taxlaw-12712	669	33	products176	products176	NOUN
taxlaw-12712	669	34	;	;	PUNCT
taxlaw-12712	669	35	transactions	transaction	NOUN
taxlaw-12712	669	36	involving	involve	VERB
taxlaw-12712	669	37	parties	party	NOUN
taxlaw-12712	669	38	with	with	ADP
taxlaw-12712	669	39	preexisting	preexist	VERB
taxlaw-12712	669	40	family	family	NOUN
taxlaw-12712	669	41	,	,	PUNCT
taxlaw-12712	669	42	social	social	ADJ
taxlaw-12712	669	43	,	,	PUNCT
taxlaw-12712	669	44	or	or	CCONJ
taxlaw-12712	669	45	legal	legal	ADJ
taxlaw-12712	669	46	relationships177	relationships177	PROPN
taxlaw-12712	669	47	;	;	PUNCT
taxlaw-12712	669	48	and	and	CCONJ
taxlaw-12712	669	49	changes	change	NOUN
taxlaw-12712	669	50	in	in	ADP
taxlaw-12712	669	51	contractual	contractual	ADJ
taxlaw-12712	669	52	or	or	CCONJ
taxlaw-12712	669	53	legal	legal	ADJ
taxlaw-12712	669	54	rights	right	NOUN
taxlaw-12712	669	55	,	,	PUNCT
taxlaw-12712	669	56	such	such	ADJ
taxlaw-12712	669	57	as	as	ADP
taxlaw-12712	669	58	modifications	modification	NOUN
taxlaw-12712	669	59	to	to	ADP
taxlaw-12712	669	60	an	an	DET
taxlaw-12712	669	61	agreement	agreement	NOUN
taxlaw-12712	669	62	or	or	CCONJ
taxlaw-12712	669	63	the	the	DET
taxlaw-12712	669	64	division	division	NOUN
taxlaw-12712	669	65	of	of	ADP
taxlaw-12712	669	66	property	property	NOUN
taxlaw-12712	669	67	among	among	ADP
taxlaw-12712	669	68	co	co	NOUN
taxlaw-12712	669	69	-	-	NOUN
taxlaw-12712	669	70	owners.178	owners.178	ADJ
taxlaw-12712	669	71	examples	example	NOUN
taxlaw-12712	669	72	from	from	ADP
taxlaw-12712	669	73	each	each	PRON
taxlaw-12712	669	74	of	of	ADP
taxlaw-12712	669	75	these	these	DET
taxlaw-12712	669	76	categories	category	NOUN
taxlaw-12712	669	77	illustrate	illustrate	VERB
taxlaw-12712	669	78	the	the	DET
taxlaw-12712	669	79	standard	standard	ADJ
taxlaw-12712	669	80	-	-	PUNCT
taxlaw-12712	669	81	like	like	ADJ
taxlaw-12712	669	82	nature	nature	NOUN
taxlaw-12712	669	83	of	of	ADP
taxlaw-12712	669	84	realization,179	realization,179	PROPN
taxlaw-12712	669	85	as	as	ADV
taxlaw-12712	669	86	well	well	ADV
taxlaw-12712	669	87	as	as	ADP
taxlaw-12712	669	88	how	how	SCONJ
taxlaw-12712	669	89	current	current	ADJ
taxlaw-12712	669	90	law	law	NOUN
taxlaw-12712	669	91	might	might	AUX
taxlaw-12712	669	92	diverge	diverge	VERB
taxlaw-12712	669	93	from	from	ADP
taxlaw-12712	669	94	a	a	DET
taxlaw-12712	669	95	newly	newly	ADV
taxlaw-12712	669	96	invigorated	invigorate	VERB
taxlaw-12712	669	97	constitutional	constitutional	ADJ
taxlaw-12712	669	98	realization	realization	NOUN
taxlaw-12712	669	99	requirement	requirement	NOUN
taxlaw-12712	669	100	.	.	PUNCT
taxlaw-12712	670	1	1	1	X
taxlaw-12712	670	2	.	.	X
taxlaw-12712	670	3	constructive	constructive	ADJ
taxlaw-12712	670	4	sales	sale	NOUN
taxlaw-12712	670	5	the	the	DET
taxlaw-12712	670	6	code	code	NOUN
taxlaw-12712	670	7	establishes	establish	VERB
taxlaw-12712	670	8	a	a	DET
taxlaw-12712	670	9	framework	framework	NOUN
taxlaw-12712	670	10	for	for	ADP
taxlaw-12712	670	11	determining	determine	VERB
taxlaw-12712	670	12	when	when	SCONJ
taxlaw-12712	670	13	taxpayers	taxpayer	NOUN
taxlaw-12712	670	14	account	account	VERB
taxlaw-12712	670	15	171	171	NUM
taxlaw-12712	670	16	see	see	NOUN
taxlaw-12712	670	17	infra	infra	NOUN
taxlaw-12712	670	18	section	section	NOUN
taxlaw-12712	670	19	iii.b	iii.b	PROPN
taxlaw-12712	670	20	.	.	PUNCT
taxlaw-12712	670	21	172	172	NUM
taxlaw-12712	670	22	see	see	VERB
taxlaw-12712	670	23	infra	infra	NOUN
taxlaw-12712	670	24	section	section	NOUN
taxlaw-12712	670	25	iii.b	iii.b	PROPN
taxlaw-12712	670	26	.	.	PUNCT
taxlaw-12712	670	27	173	173	NUM
taxlaw-12712	670	28	see	see	NOUN
taxlaw-12712	670	29	infra	infra	NOUN
taxlaw-12712	670	30	section	section	NOUN
taxlaw-12712	670	31	iii.c	iii.c	PROPN
taxlaw-12712	670	32	.	.	PUNCT
taxlaw-12712	670	33	174	174	NUM
taxlaw-12712	670	34	realization	realization	NOUN
taxlaw-12712	670	35	is	be	AUX
taxlaw-12712	670	36	inextricably	inextricably	ADV
taxlaw-12712	670	37	linked	link	VERB
taxlaw-12712	670	38	to	to	ADP
taxlaw-12712	670	39	the	the	DET
taxlaw-12712	670	40	definition	definition	NOUN
taxlaw-12712	670	41	of	of	ADP
taxlaw-12712	670	42	ownership	ownership	NOUN
taxlaw-12712	670	43	for	for	ADP
taxlaw-12712	670	44	tax	tax	NOUN
taxlaw-12712	670	45	purposes	purpose	NOUN
taxlaw-12712	670	46	,	,	PUNCT
taxlaw-12712	670	47	which	which	PRON
taxlaw-12712	670	48	also	also	ADV
taxlaw-12712	670	49	depends	depend	VERB
taxlaw-12712	670	50	heavily	heavily	ADV
taxlaw-12712	670	51	on	on	ADP
taxlaw-12712	670	52	factual	factual	ADJ
taxlaw-12712	670	53	context	context	NOUN
taxlaw-12712	670	54	.	.	PUNCT
taxlaw-12712	671	1	see	see	VERB
taxlaw-12712	671	2	alex	alex	PROPN
taxlaw-12712	671	3	raskolnikov	raskolnikov	PROPN
taxlaw-12712	671	4	,	,	PUNCT
taxlaw-12712	671	5	contextual	contextual	ADJ
taxlaw-12712	671	6	analysis	analysis	NOUN
taxlaw-12712	671	7	of	of	ADP
taxlaw-12712	671	8	tax	tax	NOUN
taxlaw-12712	671	9	ownership	ownership	NOUN
taxlaw-12712	671	10	,	,	PUNCT
taxlaw-12712	671	11	85	85	NUM
taxlaw-12712	671	12	b.u	b.u	PROPN
taxlaw-12712	671	13	.	.	PROPN
taxlaw-12712	671	14	l.	l.	PROPN
taxlaw-12712	671	15	rev	rev	PROPN
taxlaw-12712	671	16	.	.	PROPN
taxlaw-12712	671	17	431	431	NUM
taxlaw-12712	671	18	,	,	PUNCT
taxlaw-12712	671	19	431	431	NUM
taxlaw-12712	671	20	-	-	SYM
taxlaw-12712	671	21	32	32	NUM
taxlaw-12712	671	22	(	(	PUNCT
taxlaw-12712	671	23	2005	2005	NUM
taxlaw-12712	671	24	)	)	PUNCT
taxlaw-12712	671	25	.	.	PUNCT
taxlaw-12712	672	1	175	175	NUM
taxlaw-12712	672	2	this	this	DET
taxlaw-12712	672	3	article	article	NOUN
taxlaw-12712	672	4	does	do	AUX
taxlaw-12712	672	5	not	not	PART
taxlaw-12712	672	6	define	define	VERB
taxlaw-12712	672	7	rules	rule	NOUN
taxlaw-12712	672	8	and	and	CCONJ
taxlaw-12712	672	9	standards	standard	NOUN
taxlaw-12712	672	10	based	base	VERB
taxlaw-12712	672	11	on	on	ADP
taxlaw-12712	672	12	adjudicators	adjudicator	NOUN
taxlaw-12712	672	13	’	'	PUNCT
taxlaw-12712	672	14	“	"	PUNCT
taxlaw-12712	672	15	discretion	discretion	NOUN
taxlaw-12712	672	16	.	.	PUNCT
taxlaw-12712	672	17	”	"	PUNCT
taxlaw-12712	673	1	see	see	VERB
taxlaw-12712	673	2	sullivan	sullivan	PROPN
taxlaw-12712	673	3	,	,	PUNCT
taxlaw-12712	673	4	supra	supra	PROPN
taxlaw-12712	673	5	note	note	PROPN
taxlaw-12712	673	6	11	11	NUM
taxlaw-12712	673	7	,	,	PUNCT
taxlaw-12712	673	8	at	at	ADP
taxlaw-12712	673	9	57	57	NUM
taxlaw-12712	673	10	-	-	SYM
taxlaw-12712	673	11	58	58	NUM
taxlaw-12712	673	12	(	(	PUNCT
taxlaw-12712	673	13	defining	define	VERB
taxlaw-12712	673	14	rules	rule	NOUN
taxlaw-12712	673	15	and	and	CCONJ
taxlaw-12712	673	16	standards	standard	NOUN
taxlaw-12712	673	17	by	by	ADP
taxlaw-12712	673	18	reference	reference	NOUN
taxlaw-12712	673	19	to	to	ADP
taxlaw-12712	673	20	discretion	discretion	NOUN
taxlaw-12712	673	21	)	)	PUNCT
taxlaw-12712	673	22	;	;	PUNCT
taxlaw-12712	673	23	see	see	VERB
taxlaw-12712	673	24	also	also	ADV
taxlaw-12712	673	25	schlag	schlag	NOUN
taxlaw-12712	673	26	,	,	PUNCT
taxlaw-12712	673	27	supra	supra	ADJ
taxlaw-12712	673	28	note	note	NOUN
taxlaw-12712	673	29	2	2	NUM
taxlaw-12712	673	30	,	,	PUNCT
taxlaw-12712	673	31	at	at	ADP
taxlaw-12712	673	32	406	406	NUM
taxlaw-12712	673	33	-	-	SYM
taxlaw-12712	673	34	07	07	NUM
taxlaw-12712	673	35	(	(	PUNCT
taxlaw-12712	673	36	arguing	argue	VERB
taxlaw-12712	673	37	that	that	SCONJ
taxlaw-12712	673	38	discretion	discretion	NOUN
taxlaw-12712	673	39	emerges	emerge	VERB
taxlaw-12712	673	40	whether	whether	SCONJ
taxlaw-12712	673	41	directives	directive	NOUN
taxlaw-12712	673	42	are	be	AUX
taxlaw-12712	673	43	framed	frame	VERB
taxlaw-12712	673	44	as	as	ADP
taxlaw-12712	673	45	rules	rule	NOUN
taxlaw-12712	673	46	or	or	CCONJ
taxlaw-12712	673	47	standards	standard	NOUN
taxlaw-12712	673	48	)	)	PUNCT
taxlaw-12712	673	49	.	.	PUNCT
taxlaw-12712	674	1	instead	instead	ADV
taxlaw-12712	674	2	,	,	PUNCT
taxlaw-12712	674	3	this	this	DET
taxlaw-12712	674	4	article	article	NOUN
taxlaw-12712	674	5	looks	look	VERB
taxlaw-12712	674	6	to	to	ADP
taxlaw-12712	674	7	when	when	SCONJ
taxlaw-12712	674	8	legal	legal	ADJ
taxlaw-12712	674	9	precepts	precept	NOUN
taxlaw-12712	674	10	acquire	acquire	VERB
taxlaw-12712	674	11	definitive	definitive	ADJ
taxlaw-12712	674	12	content	content	NOUN
taxlaw-12712	674	13	.	.	PUNCT
taxlaw-12712	675	1	176	176	NUM
taxlaw-12712	675	2	see	see	NOUN
taxlaw-12712	675	3	,	,	PUNCT
taxlaw-12712	675	4	e.g.	e.g.	ADV
taxlaw-12712	675	5	,	,	PUNCT
taxlaw-12712	675	6	rev	rev	PROPN
taxlaw-12712	675	7	.	.	PROPN
taxlaw-12712	675	8	proc	proc	PROPN
taxlaw-12712	675	9	.	.	PUNCT
taxlaw-12712	676	1	2001	2001	NUM
taxlaw-12712	676	2	-	-	SYM
taxlaw-12712	676	3	28	28	NUM
taxlaw-12712	676	4	,	,	PUNCT
taxlaw-12712	676	5	2001	2001	NUM
taxlaw-12712	676	6	-	-	SYM
taxlaw-12712	676	7	1	1	NUM
taxlaw-12712	676	8	c.b	c.b	PROPN
taxlaw-12712	676	9	.	.	PROPN
taxlaw-12712	676	10	1156	1156	NUM
taxlaw-12712	676	11	;	;	PUNCT
taxlaw-12712	676	12	rev	rev	PROPN
taxlaw-12712	676	13	proc	proc	PROPN
taxlaw-12712	676	14	.	.	PUNCT
taxlaw-12712	677	1	2001	2001	NUM
taxlaw-12712	677	2	-	-	SYM
taxlaw-12712	677	3	29	29	NUM
taxlaw-12712	677	4	,	,	PUNCT
taxlaw-12712	677	5	2001	2001	NUM
taxlaw-12712	677	6	-	-	SYM
taxlaw-12712	677	7	1	1	NUM
taxlaw-12712	677	8	c.b	c.b	PROPN
taxlaw-12712	677	9	.	.	PROPN
taxlaw-12712	677	10	1160	1160	NUM
taxlaw-12712	677	11	(	(	PUNCT
taxlaw-12712	677	12	each	each	PRON
taxlaw-12712	677	13	establishing	establish	VERB
taxlaw-12712	677	14	facts	fact	NOUN
taxlaw-12712	677	15	required	require	VERB
taxlaw-12712	677	16	by	by	ADP
taxlaw-12712	677	17	treasury	treasury	NOUN
taxlaw-12712	677	18	for	for	ADP
taxlaw-12712	677	19	advance	advance	NOUN
taxlaw-12712	677	20	rulings	ruling	NOUN
taxlaw-12712	677	21	on	on	ADP
taxlaw-12712	677	22	the	the	DET
taxlaw-12712	677	23	characterization	characterization	NOUN
taxlaw-12712	677	24	of	of	ADP
taxlaw-12712	677	25	certain	certain	ADJ
taxlaw-12712	677	26	leasing	leasing	NOUN
taxlaw-12712	677	27	arrangements	arrangement	NOUN
taxlaw-12712	677	28	)	)	PUNCT
taxlaw-12712	677	29	.	.	PUNCT
taxlaw-12712	678	1	see	see	VERB
taxlaw-12712	678	2	generally	generally	ADV
taxlaw-12712	678	3	reid	reid	PROPN
taxlaw-12712	678	4	thompson	thompson	PROPN
taxlaw-12712	678	5	&	&	CCONJ
taxlaw-12712	678	6	david	david	PROPN
taxlaw-12712	678	7	weisbach	weisbach	PROPN
taxlaw-12712	678	8	,	,	PUNCT
taxlaw-12712	678	9	attributes	attribute	NOUN
taxlaw-12712	678	10	of	of	ADP
taxlaw-12712	678	11	ownership	ownership	NOUN
taxlaw-12712	678	12	,	,	PUNCT
taxlaw-12712	678	13	67	67	NUM
taxlaw-12712	678	14	tax	tax	NOUN
taxlaw-12712	678	15	l.	l.	PROPN
taxlaw-12712	678	16	rev	rev	PROPN
taxlaw-12712	678	17	.	.	PROPN
taxlaw-12712	679	1	249	249	NUM
taxlaw-12712	679	2	(	(	PUNCT
taxlaw-12712	679	3	2014	2014	NUM
taxlaw-12712	679	4	)	)	PUNCT
taxlaw-12712	679	5	(	(	PUNCT
taxlaw-12712	679	6	developing	develop	VERB
taxlaw-12712	679	7	a	a	DET
taxlaw-12712	679	8	series	series	NOUN
taxlaw-12712	679	9	of	of	ADP
taxlaw-12712	679	10	examples	example	NOUN
taxlaw-12712	679	11	involving	involve	VERB
taxlaw-12712	679	12	ownership	ownership	NOUN
taxlaw-12712	679	13	of	of	ADP
taxlaw-12712	679	14	financial	financial	ADJ
taxlaw-12712	679	15	instruments	instrument	NOUN
taxlaw-12712	679	16	)	)	PUNCT
taxlaw-12712	679	17	.	.	PUNCT
taxlaw-12712	680	1	177	177	NUM
taxlaw-12712	680	2	see	see	VERB
taxlaw-12712	680	3	,	,	PUNCT
taxlaw-12712	680	4	e.g.	e.g.	ADV
taxlaw-12712	680	5	,	,	PUNCT
taxlaw-12712	680	6	friedland	friedland	PROPN
taxlaw-12712	680	7	v.	v.	PROPN
taxlaw-12712	680	8	comm’r	comm’r	PROPN
taxlaw-12712	680	9	,	,	PUNCT
taxlaw-12712	680	10	82	82	NUM
taxlaw-12712	680	11	t.c.m	t.c.m	NOUN
taxlaw-12712	680	12	.	.	PUNCT
taxlaw-12712	681	1	(	(	PUNCT
taxlaw-12712	681	2	cch	cch	NOUN
taxlaw-12712	681	3	)	)	PUNCT
taxlaw-12712	681	4	492	492	NUM
taxlaw-12712	681	5	,	,	PUNCT
taxlaw-12712	681	6	t.c.m	t.c.m	INTJ
taxlaw-12712	681	7	.	.	PUNCT
taxlaw-12712	682	1	(	(	PUNCT
taxlaw-12712	682	2	ria	ria	PROPN
taxlaw-12712	682	3	)	)	PUNCT
taxlaw-12712	682	4	2001	2001	NUM
taxlaw-12712	682	5	-	-	SYM
taxlaw-12712	682	6	236	236	NUM
taxlaw-12712	682	7	(	(	PUNCT
taxlaw-12712	682	8	2001	2001	NUM
taxlaw-12712	682	9	)	)	PUNCT
taxlaw-12712	682	10	(	(	PUNCT
taxlaw-12712	682	11	finding	find	VERB
taxlaw-12712	682	12	no	no	DET
taxlaw-12712	682	13	realization	realization	NOUN
taxlaw-12712	682	14	on	on	ADP
taxlaw-12712	682	15	a	a	DET
taxlaw-12712	682	16	father	father	NOUN
taxlaw-12712	682	17	-	-	PUNCT
taxlaw-12712	682	18	guarantor	guarantor	NOUN
taxlaw-12712	682	19	’s	’s	PART
taxlaw-12712	682	20	transfer	transfer	NOUN
taxlaw-12712	682	21	of	of	ADP
taxlaw-12712	682	22	stock	stock	NOUN
taxlaw-12712	682	23	in	in	ADP
taxlaw-12712	682	24	satisfaction	satisfaction	NOUN
taxlaw-12712	682	25	of	of	ADP
taxlaw-12712	682	26	a	a	DET
taxlaw-12712	682	27	debt	debt	NOUN
taxlaw-12712	682	28	owed	owe	VERB
taxlaw-12712	682	29	by	by	ADP
taxlaw-12712	682	30	his	his	PRON
taxlaw-12712	682	31	son	son	NOUN
taxlaw-12712	682	32	’s	’s	PART
taxlaw-12712	682	33	wholly	wholly	ADV
taxlaw-12712	682	34	owned	own	VERB
taxlaw-12712	682	35	corporation	corporation	NOUN
taxlaw-12712	682	36	to	to	ADP
taxlaw-12712	682	37	a	a	DET
taxlaw-12712	682	38	third	third	ADJ
taxlaw-12712	682	39	party	party	NOUN
taxlaw-12712	682	40	)	)	PUNCT
taxlaw-12712	682	41	;	;	PUNCT
taxlaw-12712	682	42	i.r.c	i.r.c	NOUN
taxlaw-12712	682	43	.	.	PUNCT
taxlaw-12712	683	1	§	§	PROPN
taxlaw-12712	683	2	267(f)(2	267(f)(2	NUM
taxlaw-12712	683	3	)	)	PUNCT
taxlaw-12712	683	4	(	(	PUNCT
taxlaw-12712	683	5	deferring	defer	VERB
taxlaw-12712	683	6	losses	loss	NOUN
taxlaw-12712	683	7	on	on	ADP
taxlaw-12712	683	8	sales	sale	NOUN
taxlaw-12712	683	9	among	among	ADP
taxlaw-12712	683	10	members	member	NOUN
taxlaw-12712	683	11	of	of	ADP
taxlaw-12712	683	12	a	a	DET
taxlaw-12712	683	13	controlled	control	VERB
taxlaw-12712	683	14	group	group	NOUN
taxlaw-12712	683	15	)	)	PUNCT
taxlaw-12712	683	16	.	.	PUNCT
taxlaw-12712	684	1	178	178	NUM
taxlaw-12712	684	2	see	see	VERB
taxlaw-12712	684	3	,	,	PUNCT
taxlaw-12712	684	4	e.g.	e.g.	ADV
taxlaw-12712	684	5	,	,	PUNCT
taxlaw-12712	684	6	treas	treas	PROPN
taxlaw-12712	684	7	.	.	PUNCT
taxlaw-12712	685	1	reg	reg	PROPN
taxlaw-12712	685	2	.	.	PUNCT
taxlaw-12712	686	1	§	§	PROPN
taxlaw-12712	686	2	1.1001	1.1001	NUM
taxlaw-12712	686	3	-	-	PUNCT
taxlaw-12712	686	4	3(c	3(c	NUM
taxlaw-12712	686	5	)	)	PUNCT
taxlaw-12712	686	6	,	,	PUNCT
taxlaw-12712	686	7	(	(	PUNCT
taxlaw-12712	686	8	e	e	NOUN
taxlaw-12712	686	9	)	)	PUNCT
taxlaw-12712	686	10	(	(	PUNCT
taxlaw-12712	686	11	as	as	SCONJ
taxlaw-12712	686	12	amended	amend	VERB
taxlaw-12712	686	13	in	in	ADP
taxlaw-12712	686	14	2011	2011	NUM
taxlaw-12712	686	15	)	)	PUNCT
taxlaw-12712	686	16	(	(	PUNCT
taxlaw-12712	686	17	defining	define	VERB
taxlaw-12712	686	18	a	a	DET
taxlaw-12712	686	19	“	"	PUNCT
taxlaw-12712	686	20	significant	significant	ADJ
taxlaw-12712	686	21	modification	modification	NOUN
taxlaw-12712	686	22	”	"	PUNCT
taxlaw-12712	686	23	for	for	ADP
taxlaw-12712	686	24	debt	debt	NOUN
taxlaw-12712	686	25	instruments	instrument	NOUN
taxlaw-12712	686	26	)	)	PUNCT
taxlaw-12712	686	27	.	.	PUNCT
taxlaw-12712	687	1	179	179	NUM
taxlaw-12712	687	2	other	other	ADJ
taxlaw-12712	687	3	examples	example	NOUN
taxlaw-12712	687	4	run	run	VERB
taxlaw-12712	687	5	throughout	throughout	ADP
taxlaw-12712	687	6	the	the	DET
taxlaw-12712	687	7	code	code	NOUN
taxlaw-12712	687	8	.	.	PUNCT
taxlaw-12712	688	1	see	see	VERB
taxlaw-12712	688	2	,	,	PUNCT
taxlaw-12712	688	3	e.g.	e.g.	ADV
taxlaw-12712	688	4	,	,	PUNCT
taxlaw-12712	688	5	i.r.c	i.r.c	NOUN
taxlaw-12712	688	6	.	.	PUNCT
taxlaw-12712	689	1	§	§	PROPN
taxlaw-12712	689	2	165(g	165(g	PROPN
taxlaw-12712	689	3	)	)	PUNCT
taxlaw-12712	689	4	(	(	PUNCT
taxlaw-12712	689	5	addressing	address	VERB
taxlaw-12712	689	6	the	the	DET
taxlaw-12712	689	7	timing	timing	NOUN
taxlaw-12712	689	8	of	of	ADP
taxlaw-12712	689	9	worthlessness	worthlessness	NOUN
taxlaw-12712	689	10	for	for	ADP
taxlaw-12712	689	11	securities	security	NOUN
taxlaw-12712	689	12	)	)	PUNCT
taxlaw-12712	689	13	;	;	PUNCT
taxlaw-12712	689	14	i.r.c	i.r.c	NOUN
taxlaw-12712	689	15	.	.	PUNCT
taxlaw-12712	690	1	§	§	PROPN
taxlaw-12712	690	2	631	631	NUM
taxlaw-12712	690	3	(	(	PUNCT
taxlaw-12712	690	4	allowing	allow	VERB
taxlaw-12712	690	5	taxpayers	taxpayer	NOUN
taxlaw-12712	690	6	to	to	PART
taxlaw-12712	690	7	treat	treat	VERB
taxlaw-12712	690	8	the	the	DET
taxlaw-12712	690	9	cutting	cutting	NOUN
taxlaw-12712	690	10	of	of	ADP
taxlaw-12712	690	11	timber	timber	NOUN
taxlaw-12712	690	12	as	as	ADP
taxlaw-12712	690	13	a	a	DET
taxlaw-12712	690	14	sale	sale	NOUN
taxlaw-12712	690	15	)	)	PUNCT
taxlaw-12712	690	16	.	.	PUNCT
taxlaw-12712	691	1	any	any	DET
taxlaw-12712	691	2	accounting	accounting	NOUN
taxlaw-12712	691	3	for	for	ADP
taxlaw-12712	691	4	the	the	DET
taxlaw-12712	691	5	bargain	bargain	NOUN
taxlaw-12712	691	6	component	component	NOUN
taxlaw-12712	691	7	in	in	ADP
taxlaw-12712	691	8	below	below	ADP
taxlaw-12712	691	9	-	-	PUNCT
taxlaw-12712	691	10	market	market	NOUN
taxlaw-12712	691	11	sales	sale	NOUN
taxlaw-12712	691	12	also	also	ADV
taxlaw-12712	691	13	implicates	implicate	VERB
taxlaw-12712	691	14	realization	realization	NOUN
taxlaw-12712	691	15	.	.	PUNCT
taxlaw-12712	692	1	see	see	VERB
taxlaw-12712	692	2	,	,	PUNCT
taxlaw-12712	692	3	e.g.	e.g.	ADV
taxlaw-12712	692	4	,	,	PUNCT
taxlaw-12712	692	5	treas	treas	PROPN
taxlaw-12712	692	6	.	.	PUNCT
taxlaw-12712	693	1	reg	reg	PROPN
taxlaw-12712	693	2	.	.	PUNCT
taxlaw-12712	694	1	§	§	PROPN
taxlaw-12712	694	2	1.1001	1.1001	NUM
taxlaw-12712	694	3	-	-	PUNCT
taxlaw-12712	694	4	1(e	1(e	NUM
taxlaw-12712	694	5	)	)	PUNCT
taxlaw-12712	694	6	(	(	PUNCT
taxlaw-12712	694	7	computing	compute	VERB
taxlaw-12712	694	8	gain	gain	NOUN
taxlaw-12712	694	9	on	on	ADP
taxlaw-12712	694	10	sale	sale	NOUN
taxlaw-12712	694	11	transactions	transaction	NOUN
taxlaw-12712	694	12	with	with	ADP
taxlaw-12712	694	13	gift	gift	NOUN
taxlaw-12712	694	14	components	component	NOUN
taxlaw-12712	694	15	)	)	PUNCT
taxlaw-12712	694	16	.	.	PUNCT
taxlaw-12712	695	1	2024	2024	NUM
taxlaw-12712	695	2	]	]	PUNCT
taxlaw-12712	695	3	realization	realization	NOUN
taxlaw-12712	695	4	rule	rule	NOUN
taxlaw-12712	695	5	as	as	ADP
taxlaw-12712	695	6	a	a	DET
taxlaw-12712	695	7	legal	legal	ADJ
taxlaw-12712	695	8	standard	standard	NOUN
taxlaw-12712	695	9	25	25	NUM
taxlaw-12712	695	10	for	for	ADP
taxlaw-12712	695	11	income	income	NOUN
taxlaw-12712	695	12	on	on	ADP
taxlaw-12712	695	13	appreciated	appreciated	ADJ
taxlaw-12712	695	14	financial	financial	ADJ
taxlaw-12712	695	15	positions	position	NOUN
taxlaw-12712	695	16	in	in	ADP
taxlaw-12712	695	17	the	the	DET
taxlaw-12712	695	18	absence	absence	NOUN
taxlaw-12712	695	19	of	of	ADP
taxlaw-12712	695	20	an	an	DET
taxlaw-12712	695	21	unambiguous	unambiguous	ADJ
taxlaw-12712	695	22	realization	realization	NOUN
taxlaw-12712	695	23	event.180	event.180	NOUN
taxlaw-12712	695	24	for	for	ADP
taxlaw-12712	695	25	these	these	DET
taxlaw-12712	695	26	assets	asset	NOUN
taxlaw-12712	695	27	,	,	PUNCT
taxlaw-12712	695	28	constructive	constructive	ADJ
taxlaw-12712	695	29	sales	sale	NOUN
taxlaw-12712	695	30	occur	occur	VERB
taxlaw-12712	695	31	,	,	PUNCT
taxlaw-12712	695	32	and	and	CCONJ
taxlaw-12712	695	33	income	income	NOUN
taxlaw-12712	695	34	is	be	AUX
taxlaw-12712	695	35	accounted	account	VERB
taxlaw-12712	695	36	for	for	ADP
taxlaw-12712	695	37	,	,	PUNCT
taxlaw-12712	695	38	when	when	SCONJ
taxlaw-12712	695	39	taxpayers	taxpayer	NOUN
taxlaw-12712	695	40	enter	enter	VERB
taxlaw-12712	695	41	into	into	ADP
taxlaw-12712	695	42	contractual	contractual	ADJ
taxlaw-12712	695	43	arrangements	arrangement	NOUN
taxlaw-12712	695	44	that	that	SCONJ
taxlaw-12712	695	45	“	"	PUNCT
taxlaw-12712	695	46	reduce	reduce	VERB
taxlaw-12712	695	47	or	or	CCONJ
taxlaw-12712	695	48	eliminate	eliminate	VERB
taxlaw-12712	695	49	[	[	PUNCT
taxlaw-12712	695	50	those	those	DET
taxlaw-12712	695	51	taxpayers	taxpayer	NOUN
taxlaw-12712	695	52	’	'	PUNCT
taxlaw-12712	695	53	]	]	PUNCT
taxlaw-12712	695	54	risk	risk	NOUN
taxlaw-12712	695	55	of	of	ADP
taxlaw-12712	695	56	loss	loss	NOUN
taxlaw-12712	695	57	(	(	PUNCT
taxlaw-12712	695	58	and	and	CCONJ
taxlaw-12712	695	59	opportunity	opportunity	NOUN
taxlaw-12712	695	60	for	for	ADP
taxlaw-12712	695	61	gain	gain	NOUN
taxlaw-12712	695	62	)	)	PUNCT
taxlaw-12712	695	63	”	"	PUNCT
taxlaw-12712	695	64	with	with	ADP
taxlaw-12712	695	65	respect	respect	NOUN
taxlaw-12712	695	66	to	to	ADP
taxlaw-12712	695	67	an	an	DET
taxlaw-12712	695	68	appreciated	appreciated	ADJ
taxlaw-12712	695	69	financial	financial	ADJ
taxlaw-12712	695	70	position.181	position.181	NOUN
taxlaw-12712	695	71	these	these	DET
taxlaw-12712	695	72	offsetting	offset	VERB
taxlaw-12712	695	73	positions	position	NOUN
taxlaw-12712	695	74	encompass	encompass	VERB
taxlaw-12712	695	75	various	various	ADJ
taxlaw-12712	695	76	financial	financial	ADJ
taxlaw-12712	695	77	instruments	instrument	NOUN
taxlaw-12712	695	78	—	—	PUNCT
taxlaw-12712	695	79	short	short	ADJ
taxlaw-12712	695	80	sales	sale	NOUN
taxlaw-12712	695	81	,	,	PUNCT
taxlaw-12712	695	82	notional	notional	ADJ
taxlaw-12712	695	83	principal	principal	ADJ
taxlaw-12712	695	84	contracts	contract	NOUN
taxlaw-12712	695	85	,	,	PUNCT
taxlaw-12712	695	86	and	and	CCONJ
taxlaw-12712	695	87	futures	future	NOUN
taxlaw-12712	695	88	or	or	CCONJ
taxlaw-12712	695	89	forward	forward	ADJ
taxlaw-12712	695	90	contracts	contract	NOUN
taxlaw-12712	695	91	—	—	PUNCT
taxlaw-12712	695	92	that	that	PRON
taxlaw-12712	695	93	involve	involve	VERB
taxlaw-12712	695	94	the	the	DET
taxlaw-12712	695	95	same	same	ADJ
taxlaw-12712	695	96	appreciated	appreciated	ADJ
taxlaw-12712	695	97	financial	financial	ADJ
taxlaw-12712	695	98	position	position	NOUN
taxlaw-12712	695	99	or	or	CCONJ
taxlaw-12712	695	100	something	something	PRON
taxlaw-12712	695	101	“	"	PUNCT
taxlaw-12712	695	102	substantially	substantially	ADV
taxlaw-12712	695	103	identical	identical	ADJ
taxlaw-12712	695	104	.	.	PUNCT
taxlaw-12712	696	1	”182	”182	PROPN
taxlaw-12712	696	2	multiple	multiple	ADJ
taxlaw-12712	696	3	offsetting	offset	VERB
taxlaw-12712	696	4	positions	position	NOUN
taxlaw-12712	696	5	may	may	AUX
taxlaw-12712	696	6	be	be	AUX
taxlaw-12712	696	7	aggregated	aggregate	VERB
taxlaw-12712	696	8	to	to	PART
taxlaw-12712	696	9	yield	yield	VERB
taxlaw-12712	696	10	a	a	DET
taxlaw-12712	696	11	constructive	constructive	ADJ
taxlaw-12712	696	12	sale	sale	NOUN
taxlaw-12712	696	13	for	for	ADP
taxlaw-12712	696	14	one	one	NUM
taxlaw-12712	696	15	financial	financial	ADJ
taxlaw-12712	696	16	asset	asset	NOUN
taxlaw-12712	696	17	,	,	PUNCT
taxlaw-12712	696	18	and	and	CCONJ
taxlaw-12712	696	19	a	a	DET
taxlaw-12712	696	20	single	single	ADJ
taxlaw-12712	696	21	offsetting	offset	VERB
taxlaw-12712	696	22	position	position	NOUN
taxlaw-12712	696	23	may	may	AUX
taxlaw-12712	696	24	trigger	trigger	VERB
taxlaw-12712	696	25	a	a	DET
taxlaw-12712	696	26	constructive	constructive	ADJ
taxlaw-12712	696	27	sale	sale	NOUN
taxlaw-12712	696	28	for	for	ADP
taxlaw-12712	696	29	only	only	ADV
taxlaw-12712	696	30	a	a	DET
taxlaw-12712	696	31	portion	portion	NOUN
taxlaw-12712	696	32	of	of	ADP
taxlaw-12712	696	33	a	a	DET
taxlaw-12712	696	34	financial	financial	ADJ
taxlaw-12712	696	35	asset.183	asset.183	NOUN
taxlaw-12712	696	36	making	make	VERB
taxlaw-12712	696	37	these	these	DET
taxlaw-12712	696	38	fact	fact	NOUN
taxlaw-12712	696	39	-	-	PUNCT
taxlaw-12712	696	40	intensive	intensive	ADJ
taxlaw-12712	696	41	determinations	determination	NOUN
taxlaw-12712	696	42	requires	require	VERB
taxlaw-12712	696	43	as	as	ADV
taxlaw-12712	696	44	much	much	ADJ
taxlaw-12712	696	45	art	art	NOUN
taxlaw-12712	696	46	as	as	ADP
taxlaw-12712	696	47	science	science	NOUN
taxlaw-12712	696	48	,	,	PUNCT
taxlaw-12712	696	49	and	and	CCONJ
taxlaw-12712	696	50	,	,	PUNCT
taxlaw-12712	696	51	within	within	ADP
taxlaw-12712	696	52	the	the	DET
taxlaw-12712	696	53	predominantly	predominantly	ADV
taxlaw-12712	696	54	rule	rule	NOUN
taxlaw-12712	696	55	-	-	PUNCT
taxlaw-12712	696	56	bound	bind	VERB
taxlaw-12712	696	57	code	code	NOUN
taxlaw-12712	696	58	,	,	PUNCT
taxlaw-12712	696	59	the	the	DET
taxlaw-12712	696	60	constructive	constructive	ADJ
taxlaw-12712	696	61	sale	sale	NOUN
taxlaw-12712	696	62	regime	regime	NOUN
taxlaw-12712	696	63	acquires	acquire	VERB
taxlaw-12712	696	64	much	much	ADJ
taxlaw-12712	696	65	of	of	ADP
taxlaw-12712	696	66	its	its	PRON
taxlaw-12712	696	67	legal	legal	ADJ
taxlaw-12712	696	68	specificity	specificity	NOUN
taxlaw-12712	696	69	ex	ex	PRON
taxlaw-12712	696	70	post	post	NOUN
taxlaw-12712	696	71	during	during	ADP
taxlaw-12712	696	72	the	the	DET
taxlaw-12712	696	73	interpretive	interpretive	ADJ
taxlaw-12712	696	74	or	or	CCONJ
taxlaw-12712	696	75	enforcement	enforcement	NOUN
taxlaw-12712	696	76	processes.184	processes.184	VERB
taxlaw-12712	696	77	in	in	ADP
taxlaw-12712	696	78	this	this	DET
taxlaw-12712	696	79	sense	sense	NOUN
taxlaw-12712	696	80	,	,	PUNCT
taxlaw-12712	696	81	constructive	constructive	ADJ
taxlaw-12712	696	82	sales	sale	NOUN
taxlaw-12712	696	83	represent	represent	VERB
taxlaw-12712	696	84	a	a	DET
taxlaw-12712	696	85	prototypical	prototypical	ADJ
taxlaw-12712	696	86	legal	legal	ADJ
taxlaw-12712	696	87	standard.185	standard.185	NOUN
taxlaw-12712	696	88	constructive	constructive	ADJ
taxlaw-12712	696	89	sales	sale	NOUN
taxlaw-12712	696	90	have	have	VERB
taxlaw-12712	696	91	a	a	DET
taxlaw-12712	696	92	fraught	fraught	ADJ
taxlaw-12712	696	93	relationship	relationship	NOUN
taxlaw-12712	696	94	with	with	ADP
taxlaw-12712	696	95	the	the	DET
taxlaw-12712	696	96	legal	legal	ADJ
taxlaw-12712	696	97	concept	concept	NOUN
taxlaw-12712	696	98	of	of	ADP
taxlaw-12712	696	99	realization.186	realization.186	PROPN
taxlaw-12712	696	100	the	the	DET
taxlaw-12712	696	101	house	house	NOUN
taxlaw-12712	696	102	report	report	NOUN
taxlaw-12712	696	103	on	on	ADP
taxlaw-12712	696	104	the	the	DET
taxlaw-12712	696	105	constructive	constructive	ADJ
taxlaw-12712	696	106	sale	sale	NOUN
taxlaw-12712	696	107	regime	regime	NOUN
taxlaw-12712	696	108	states	state	VERB
taxlaw-12712	696	109	that	that	SCONJ
taxlaw-12712	696	110	“	"	PUNCT
taxlaw-12712	696	111	[	[	X
taxlaw-12712	696	112	t]ransactions	t]ransaction	NOUN
taxlaw-12712	696	113	designed	design	VERB
taxlaw-12712	696	114	to	to	PART
taxlaw-12712	696	115	reduce	reduce	VERB
taxlaw-12712	696	116	or	or	CCONJ
taxlaw-12712	696	117	eliminate	eliminate	VERB
taxlaw-12712	696	118	risk	risk	NOUN
taxlaw-12712	696	119	of	of	ADP
taxlaw-12712	696	120	loss	loss	NOUN
taxlaw-12712	696	121	on	on	ADP
taxlaw-12712	696	122	financial	financial	ADJ
taxlaw-12712	696	123	assets	asset	NOUN
taxlaw-12712	696	124	generally	generally	ADV
taxlaw-12712	696	125	do	do	AUX
taxlaw-12712	696	126	not	not	PART
taxlaw-12712	696	127	cause	cause	VERB
taxlaw-12712	696	128	realization	realization	NOUN
taxlaw-12712	696	129	.	.	PUNCT
taxlaw-12712	696	130	”187	”187	PUNCT
taxlaw-12712	697	1	this	this	DET
taxlaw-12712	697	2	statement	statement	NOUN
taxlaw-12712	697	3	presumably	presumably	ADV
taxlaw-12712	697	4	refers	refer	VERB
taxlaw-12712	697	5	to	to	ADP
taxlaw-12712	697	6	the	the	DET
taxlaw-12712	697	7	180	180	NUM
taxlaw-12712	697	8	see	see	NOUN
taxlaw-12712	697	9	i.r.c	i.r.c	NOUN
taxlaw-12712	697	10	.	.	PUNCT
taxlaw-12712	698	1	§	§	PROPN
taxlaw-12712	698	2	1259(a	1259(a	NUM
taxlaw-12712	698	3	)	)	PUNCT
taxlaw-12712	698	4	,	,	PUNCT
taxlaw-12712	698	5	(	(	PUNCT
taxlaw-12712	698	6	c	c	NOUN
taxlaw-12712	698	7	)	)	PUNCT
taxlaw-12712	698	8	.	.	PUNCT
taxlaw-12712	699	1	“	"	PUNCT
taxlaw-12712	699	2	appreciated	appreciated	ADJ
taxlaw-12712	699	3	financial	financial	ADJ
taxlaw-12712	699	4	positions	position	NOUN
taxlaw-12712	699	5	”	"	PUNCT
taxlaw-12712	699	6	are	be	AUX
taxlaw-12712	699	7	any	any	DET
taxlaw-12712	699	8	interest	interest	NOUN
taxlaw-12712	699	9	,	,	PUNCT
taxlaw-12712	699	10	including	include	VERB
taxlaw-12712	699	11	futures	future	NOUN
taxlaw-12712	699	12	or	or	CCONJ
taxlaw-12712	699	13	forward	forward	ADJ
taxlaw-12712	699	14	contracts	contract	NOUN
taxlaw-12712	699	15	,	,	PUNCT
taxlaw-12712	699	16	shorts	short	NOUN
taxlaw-12712	699	17	sales	sale	NOUN
taxlaw-12712	699	18	,	,	PUNCT
taxlaw-12712	699	19	or	or	CCONJ
taxlaw-12712	699	20	options	option	NOUN
taxlaw-12712	699	21	,	,	PUNCT
taxlaw-12712	699	22	with	with	ADP
taxlaw-12712	699	23	respect	respect	NOUN
taxlaw-12712	699	24	to	to	ADP
taxlaw-12712	699	25	stock	stock	NOUN
taxlaw-12712	699	26	,	,	PUNCT
taxlaw-12712	699	27	certain	certain	ADJ
taxlaw-12712	699	28	debt	debt	NOUN
taxlaw-12712	699	29	instruments	instrument	NOUN
taxlaw-12712	699	30	,	,	PUNCT
taxlaw-12712	699	31	and	and	CCONJ
taxlaw-12712	699	32	partnership	partnership	NOUN
taxlaw-12712	699	33	interests	interest	NOUN
taxlaw-12712	699	34	,	,	PUNCT
taxlaw-12712	699	35	if	if	SCONJ
taxlaw-12712	699	36	realization	realization	NOUN
taxlaw-12712	699	37	with	with	ADP
taxlaw-12712	699	38	respect	respect	NOUN
taxlaw-12712	699	39	to	to	ADP
taxlaw-12712	699	40	that	that	DET
taxlaw-12712	699	41	interest	interest	NOUN
taxlaw-12712	699	42	would	would	AUX
taxlaw-12712	699	43	result	result	VERB
taxlaw-12712	699	44	in	in	ADP
taxlaw-12712	699	45	gain	gain	NOUN
taxlaw-12712	699	46	.	.	PUNCT
taxlaw-12712	700	1	i.r.c	i.r.c	NOUN
taxlaw-12712	700	2	.	.	PUNCT
taxlaw-12712	701	1	§	§	PROPN
taxlaw-12712	701	2	1259(b	1259(b	NUM
taxlaw-12712	701	3	)	)	PUNCT
taxlaw-12712	701	4	.	.	PUNCT
taxlaw-12712	702	1	181	181	NUM
taxlaw-12712	702	2	h.r	h.r	PROPN
taxlaw-12712	702	3	.	.	PROPN
taxlaw-12712	702	4	rep	rep	PROPN
taxlaw-12712	702	5	.	.	PROPN
taxlaw-12712	702	6	no	no	INTJ
taxlaw-12712	702	7	.	.	NOUN
taxlaw-12712	703	1	105	105	NUM
taxlaw-12712	703	2	-	-	SYM
taxlaw-12712	703	3	148	148	NUM
taxlaw-12712	703	4	,	,	PUNCT
taxlaw-12712	703	5	at	at	ADP
taxlaw-12712	703	6	439	439	NUM
taxlaw-12712	703	7	(	(	PUNCT
taxlaw-12712	703	8	1997	1997	NUM
taxlaw-12712	703	9	)	)	PUNCT
taxlaw-12712	703	10	.	.	PUNCT
taxlaw-12712	704	1	for	for	ADP
taxlaw-12712	704	2	example	example	NOUN
taxlaw-12712	704	3	,	,	PUNCT
taxlaw-12712	704	4	consider	consider	VERB
taxlaw-12712	704	5	a	a	DET
taxlaw-12712	704	6	taxpayer	taxpayer	NOUN
taxlaw-12712	704	7	that	that	PRON
taxlaw-12712	704	8	owns	own	VERB
taxlaw-12712	704	9	ten	ten	NUM
taxlaw-12712	704	10	shares	share	NOUN
taxlaw-12712	704	11	of	of	ADP
taxlaw-12712	704	12	stock	stock	NOUN
taxlaw-12712	704	13	in	in	ADP
taxlaw-12712	704	14	company	company	NOUN
taxlaw-12712	704	15	x.	x.	NOUN
taxlaw-12712	705	1	the	the	DET
taxlaw-12712	705	2	taxpayer	taxpayer	NOUN
taxlaw-12712	705	3	enters	enter	VERB
taxlaw-12712	705	4	into	into	ADP
taxlaw-12712	705	5	a	a	DET
taxlaw-12712	705	6	“	"	PUNCT
taxlaw-12712	705	7	short	short	ADJ
taxlaw-12712	705	8	against	against	ADP
taxlaw-12712	705	9	the	the	DET
taxlaw-12712	705	10	box	box	NOUN
taxlaw-12712	705	11	,	,	PUNCT
taxlaw-12712	705	12	”	"	PUNCT
taxlaw-12712	705	13	in	in	ADP
taxlaw-12712	705	14	which	which	PRON
taxlaw-12712	705	15	the	the	DET
taxlaw-12712	705	16	taxpayer	taxpayer	NOUN
taxlaw-12712	705	17	borrows	borrow	VERB
taxlaw-12712	705	18	ten	ten	NUM
taxlaw-12712	705	19	shares	share	NOUN
taxlaw-12712	705	20	of	of	ADP
taxlaw-12712	705	21	company	company	NOUN
taxlaw-12712	705	22	x	x	PUNCT
taxlaw-12712	705	23	from	from	ADP
taxlaw-12712	705	24	a	a	DET
taxlaw-12712	705	25	third	third	ADJ
taxlaw-12712	705	26	party	party	NOUN
taxlaw-12712	705	27	(	(	PUNCT
taxlaw-12712	705	28	with	with	ADP
taxlaw-12712	705	29	a	a	DET
taxlaw-12712	705	30	promise	promise	NOUN
taxlaw-12712	705	31	to	to	PART
taxlaw-12712	705	32	repay	repay	VERB
taxlaw-12712	705	33	in	in	ADP
taxlaw-12712	705	34	-	-	PUNCT
taxlaw-12712	705	35	kind	kind	NOUN
taxlaw-12712	705	36	)	)	PUNCT
taxlaw-12712	705	37	,	,	PUNCT
taxlaw-12712	705	38	then	then	ADV
taxlaw-12712	705	39	sells	sell	VERB
taxlaw-12712	705	40	those	those	DET
taxlaw-12712	705	41	borrowed	borrow	VERB
taxlaw-12712	705	42	shares	share	NOUN
taxlaw-12712	705	43	for	for	ADP
taxlaw-12712	705	44	cash	cash	NOUN
taxlaw-12712	705	45	(	(	PUNCT
taxlaw-12712	705	46	a	a	DET
taxlaw-12712	705	47	short	short	ADJ
taxlaw-12712	705	48	sale	sale	NOUN
taxlaw-12712	705	49	)	)	PUNCT
taxlaw-12712	705	50	.	.	PUNCT
taxlaw-12712	706	1	because	because	SCONJ
taxlaw-12712	706	2	the	the	DET
taxlaw-12712	706	3	taxpayer	taxpayer	NOUN
taxlaw-12712	706	4	can	can	AUX
taxlaw-12712	706	5	repay	repay	VERB
taxlaw-12712	706	6	the	the	DET
taxlaw-12712	706	7	third	third	ADJ
taxlaw-12712	706	8	party	party	NOUN
taxlaw-12712	706	9	with	with	ADP
taxlaw-12712	706	10	the	the	DET
taxlaw-12712	706	11	already	already	ADV
taxlaw-12712	706	12	-	-	PUNCT
taxlaw-12712	706	13	owned	own	VERB
taxlaw-12712	706	14	shares	share	NOUN
taxlaw-12712	706	15	of	of	ADP
taxlaw-12712	706	16	company	company	NOUN
taxlaw-12712	706	17	x	x	SYM
taxlaw-12712	706	18	(	(	PUNCT
taxlaw-12712	706	19	which	which	PRON
taxlaw-12712	706	20	are	be	AUX
taxlaw-12712	706	21	in	in	ADP
taxlaw-12712	706	22	the	the	DET
taxlaw-12712	706	23	“	"	PUNCT
taxlaw-12712	706	24	box	box	NOUN
taxlaw-12712	706	25	”	"	PUNCT
taxlaw-12712	706	26	)	)	PUNCT
taxlaw-12712	706	27	,	,	PUNCT
taxlaw-12712	706	28	the	the	DET
taxlaw-12712	706	29	taxpayer	taxpayer	NOUN
taxlaw-12712	706	30	no	no	ADV
taxlaw-12712	706	31	longer	long	ADV
taxlaw-12712	706	32	is	be	AUX
taxlaw-12712	706	33	subject	subject	ADJ
taxlaw-12712	706	34	to	to	ADP
taxlaw-12712	706	35	fluctuations	fluctuation	NOUN
taxlaw-12712	706	36	in	in	ADP
taxlaw-12712	706	37	value	value	NOUN
taxlaw-12712	706	38	with	with	ADP
taxlaw-12712	706	39	respect	respect	NOUN
taxlaw-12712	706	40	to	to	ADP
taxlaw-12712	706	41	company	company	NOUN
taxlaw-12712	706	42	x	x	SYM
taxlaw-12712	706	43	stock	stock	NOUN
taxlaw-12712	706	44	.	.	PUNCT
taxlaw-12712	707	1	under	under	ADP
taxlaw-12712	707	2	i.r.c	i.r.c	NOUN
taxlaw-12712	707	3	.	.	PUNCT
taxlaw-12712	708	1	§	§	PROPN
taxlaw-12712	708	2	1259	1259	NUM
taxlaw-12712	708	3	,	,	PUNCT
taxlaw-12712	708	4	this	this	DET
taxlaw-12712	708	5	type	type	NOUN
taxlaw-12712	708	6	of	of	ADP
taxlaw-12712	708	7	transaction	transaction	NOUN
taxlaw-12712	708	8	results	result	NOUN
taxlaw-12712	708	9	in	in	ADP
taxlaw-12712	708	10	gain	gain	NOUN
taxlaw-12712	708	11	as	as	SCONJ
taxlaw-12712	708	12	if	if	SCONJ
taxlaw-12712	708	13	the	the	DET
taxlaw-12712	708	14	taxpayer	taxpayer	NOUN
taxlaw-12712	708	15	sold	sell	VERB
taxlaw-12712	708	16	the	the	DET
taxlaw-12712	708	17	already	already	ADV
taxlaw-12712	708	18	-	-	PUNCT
taxlaw-12712	708	19	owned	own	VERB
taxlaw-12712	708	20	company	company	NOUN
taxlaw-12712	708	21	x	x	NOUN
taxlaw-12712	708	22	shares	share	NOUN
taxlaw-12712	708	23	.	.	PUNCT
taxlaw-12712	709	1	182	182	NUM
taxlaw-12712	709	2	see	see	VERB
taxlaw-12712	709	3	i.r.c	i.r.c	NOUN
taxlaw-12712	709	4	.	.	PUNCT
taxlaw-12712	710	1	§	§	NOUN
taxlaw-12712	710	2	1259(c)(1)(a)-(d	1259(c)(1)(a)-(d	NUM
taxlaw-12712	710	3	)	)	PUNCT
taxlaw-12712	710	4	;	;	PUNCT
taxlaw-12712	710	5	see	see	VERB
taxlaw-12712	710	6	also	also	ADV
taxlaw-12712	710	7	david	david	PROPN
taxlaw-12712	710	8	m.	m.	PROPN
taxlaw-12712	710	9	schizer	schizer	PROPN
taxlaw-12712	710	10	,	,	PUNCT
taxlaw-12712	710	11	hedging	hedge	VERB
taxlaw-12712	710	12	under	under	ADP
taxlaw-12712	710	13	section	section	NOUN
taxlaw-12712	710	14	1259	1259	NUM
taxlaw-12712	710	15	,	,	PUNCT
taxlaw-12712	710	16	80	80	NUM
taxlaw-12712	710	17	tax	tax	NOUN
taxlaw-12712	710	18	notes	note	NOUN
taxlaw-12712	710	19	345	345	NUM
taxlaw-12712	710	20	,	,	PUNCT
taxlaw-12712	710	21	346	346	NUM
taxlaw-12712	710	22	-	-	SYM
taxlaw-12712	710	23	47	47	NUM
taxlaw-12712	710	24	(	(	PUNCT
taxlaw-12712	710	25	1998	1998	NUM
taxlaw-12712	710	26	)	)	PUNCT
taxlaw-12712	710	27	(	(	PUNCT
taxlaw-12712	710	28	describing	describe	VERB
taxlaw-12712	710	29	constructive	constructive	ADJ
taxlaw-12712	710	30	sales	sale	NOUN
taxlaw-12712	710	31	as	as	ADP
taxlaw-12712	710	32	“	"	PUNCT
taxlaw-12712	710	33	a	a	DET
taxlaw-12712	710	34	hybrid	hybrid	NOUN
taxlaw-12712	710	35	that	that	PRON
taxlaw-12712	710	36	triggers	trigger	VERB
taxlaw-12712	710	37	recognition	recognition	NOUN
taxlaw-12712	710	38	of	of	ADP
taxlaw-12712	710	39	gain	gain	NOUN
taxlaw-12712	710	40	,	,	PUNCT
taxlaw-12712	710	41	but	but	CCONJ
taxlaw-12712	710	42	not	not	PART
taxlaw-12712	710	43	loss	loss	NOUN
taxlaw-12712	710	44	”	"	PUNCT
taxlaw-12712	710	45	)	)	PUNCT
taxlaw-12712	710	46	.	.	PUNCT
taxlaw-12712	711	1	section	section	NOUN
taxlaw-12712	711	2	1259	1259	NUM
taxlaw-12712	711	3	uses	use	VERB
taxlaw-12712	711	4	similar	similar	ADJ
taxlaw-12712	711	5	qualifiers	qualifier	NOUN
taxlaw-12712	711	6	to	to	PART
taxlaw-12712	711	7	define	define	VERB
taxlaw-12712	711	8	forward	forward	ADJ
taxlaw-12712	711	9	contracts	contract	NOUN
taxlaw-12712	711	10	and	and	CCONJ
taxlaw-12712	711	11	offsetting	offset	VERB
taxlaw-12712	711	12	notional	notional	ADJ
taxlaw-12712	711	13	principal	principal	ADJ
taxlaw-12712	711	14	contracts	contract	NOUN
taxlaw-12712	711	15	.	.	PUNCT
taxlaw-12712	712	1	see	see	VERB
taxlaw-12712	712	2	i.r.c	i.r.c	NOUN
taxlaw-12712	712	3	.	.	PUNCT
taxlaw-12712	713	1	§	§	PROPN
taxlaw-12712	713	2	1259(d)(1)-(2	1259(d)(1)-(2	NUM
taxlaw-12712	713	3	)	)	PUNCT
taxlaw-12712	713	4	.	.	PUNCT
taxlaw-12712	714	1	this	this	DET
taxlaw-12712	714	2	language	language	NOUN
taxlaw-12712	714	3	also	also	ADV
taxlaw-12712	714	4	is	be	AUX
taxlaw-12712	714	5	used	use	VERB
taxlaw-12712	714	6	in	in	ADP
taxlaw-12712	714	7	the	the	DET
taxlaw-12712	714	8	wash	wash	NOUN
taxlaw-12712	714	9	sale	sale	NOUN
taxlaw-12712	714	10	rules	rule	NOUN
taxlaw-12712	714	11	,	,	PUNCT
taxlaw-12712	714	12	though	though	SCONJ
taxlaw-12712	714	13	loss	loss	NOUN
taxlaw-12712	714	14	disallowance	disallowance	NOUN
taxlaw-12712	714	15	may	may	AUX
taxlaw-12712	714	16	not	not	PART
taxlaw-12712	714	17	have	have	VERB
taxlaw-12712	714	18	constitutional	constitutional	ADJ
taxlaw-12712	714	19	implications	implication	NOUN
taxlaw-12712	714	20	under	under	ADP
taxlaw-12712	714	21	the	the	DET
taxlaw-12712	714	22	legislative	legislative	ADJ
taxlaw-12712	714	23	grace	grace	NOUN
taxlaw-12712	714	24	doctrine	doctrine	NOUN
taxlaw-12712	714	25	.	.	PUNCT
taxlaw-12712	715	1	see	see	VERB
taxlaw-12712	715	2	i.r.c	i.r.c	NOUN
taxlaw-12712	715	3	.	.	PUNCT
taxlaw-12712	716	1	§	§	PROPN
taxlaw-12712	716	2	1091(a	1091(a	NUM
taxlaw-12712	716	3	)	)	PUNCT
taxlaw-12712	716	4	.	.	PUNCT
taxlaw-12712	717	1	in	in	ADP
taxlaw-12712	717	2	the	the	DET
taxlaw-12712	717	3	wash	wash	NOUN
taxlaw-12712	717	4	sale	sale	NOUN
taxlaw-12712	717	5	context	context	NOUN
taxlaw-12712	717	6	,	,	PUNCT
taxlaw-12712	717	7	the	the	DET
taxlaw-12712	717	8	underspecified	underspecified	ADJ
taxlaw-12712	717	9	content	content	NOUN
taxlaw-12712	717	10	of	of	ADP
taxlaw-12712	717	11	“	"	PUNCT
taxlaw-12712	717	12	substantially	substantially	ADV
taxlaw-12712	717	13	identical	identical	ADJ
taxlaw-12712	717	14	”	"	PUNCT
taxlaw-12712	717	15	has	have	AUX
taxlaw-12712	717	16	motivated	motivate	VERB
taxlaw-12712	717	17	significant	significant	ADJ
taxlaw-12712	717	18	tax	tax	NOUN
taxlaw-12712	717	19	planning	planning	NOUN
taxlaw-12712	717	20	.	.	PUNCT
taxlaw-12712	718	1	see	see	VERB
taxlaw-12712	718	2	paul	paul	PROPN
taxlaw-12712	718	3	kiel	kiel	PROPN
taxlaw-12712	718	4	&	&	CCONJ
taxlaw-12712	718	5	jeff	jeff	PROPN
taxlaw-12712	718	6	ernsthausen	ernsthausen	PROPN
taxlaw-12712	718	7	,	,	PUNCT
taxlaw-12712	718	8	how	how	SCONJ
taxlaw-12712	718	9	the	the	DET
taxlaw-12712	718	10	wealthy	wealthy	ADJ
taxlaw-12712	718	11	save	save	VERB
taxlaw-12712	718	12	billions	billion	NOUN
taxlaw-12712	718	13	in	in	ADP
taxlaw-12712	718	14	taxes	taxis	NOUN
taxlaw-12712	718	15	by	by	ADP
taxlaw-12712	718	16	skirting	skirt	VERB
taxlaw-12712	718	17	a	a	DET
taxlaw-12712	718	18	century	century	NOUN
taxlaw-12712	718	19	-	-	PUNCT
taxlaw-12712	718	20	old	old	ADJ
taxlaw-12712	718	21	law	law	NOUN
taxlaw-12712	718	22	,	,	PUNCT
taxlaw-12712	718	23	propublica	propublica	PROPN
taxlaw-12712	718	24	(	(	PUNCT
taxlaw-12712	718	25	feb	feb	PROPN
taxlaw-12712	718	26	.	.	PROPN
taxlaw-12712	718	27	9	9	NUM
taxlaw-12712	718	28	,	,	PUNCT
taxlaw-12712	718	29	2023	2023	NUM
taxlaw-12712	718	30	)	)	PUNCT
taxlaw-12712	718	31	,	,	PUNCT
taxlaw-12712	718	32	https://www.propublica.org/article/irs-files-taxes-wash-sales-goldman-sachs	https://www.propublica.org/article/irs-files-taxes-wash-sales-goldman-sachs	ADP
taxlaw-12712	718	33	[	[	X
taxlaw-12712	718	34	https://perma.cc/6z7t-z7yn	https://perma.cc/6z7t-z7yn	AUX
taxlaw-12712	718	35	]	]	X
taxlaw-12712	718	36	.	.	PUNCT
taxlaw-12712	719	1	183	183	NUM
taxlaw-12712	719	2	h.r	h.r	PROPN
taxlaw-12712	719	3	.	.	PROPN
taxlaw-12712	719	4	rep	rep	PROPN
taxlaw-12712	719	5	.	.	PROPN
taxlaw-12712	719	6	no	no	INTJ
taxlaw-12712	719	7	.	.	NOUN
taxlaw-12712	720	1	105	105	NUM
taxlaw-12712	720	2	-	-	SYM
taxlaw-12712	720	3	148	148	NUM
taxlaw-12712	720	4	,	,	PUNCT
taxlaw-12712	720	5	at	at	ADP
taxlaw-12712	720	6	440	440	NUM
taxlaw-12712	720	7	-	-	SYM
taxlaw-12712	720	8	41	41	NUM
taxlaw-12712	720	9	(	(	PUNCT
taxlaw-12712	720	10	1997	1997	NUM
taxlaw-12712	720	11	)	)	PUNCT
taxlaw-12712	720	12	.	.	PUNCT
taxlaw-12712	721	1	184	184	NUM
taxlaw-12712	721	2	see	see	VERB
taxlaw-12712	721	3	andrea	andrea	PROPN
taxlaw-12712	721	4	s.	s.	PROPN
taxlaw-12712	721	5	kramer	kramer	PROPN
taxlaw-12712	721	6	&	&	CCONJ
taxlaw-12712	721	7	william	william	PROPN
taxlaw-12712	721	8	r.	r.	PROPN
taxlaw-12712	721	9	pomierski	pomierski	PROPN
taxlaw-12712	721	10	,	,	PUNCT
taxlaw-12712	721	11	new	new	ADJ
taxlaw-12712	721	12	constructive	constructive	ADJ
taxlaw-12712	721	13	sale	sale	NOUN
taxlaw-12712	721	14	rules	rule	NOUN
taxlaw-12712	721	15	make	make	VERB
taxlaw-12712	721	16	it	it	PRON
taxlaw-12712	721	17	tougher	tough	ADJ
taxlaw-12712	721	18	to	to	PART
taxlaw-12712	721	19	avoid	avoid	VERB
taxlaw-12712	721	20	tax	tax	NOUN
taxlaw-12712	721	21	on	on	ADP
taxlaw-12712	721	22	built	build	VERB
taxlaw-12712	721	23	-	-	PUNCT
taxlaw-12712	721	24	in	in	ADP
taxlaw-12712	721	25	gain	gain	NOUN
taxlaw-12712	721	26	,	,	PUNCT
taxlaw-12712	721	27	25	25	NUM
taxlaw-12712	721	28	est	est	X
taxlaw-12712	721	29	.	.	PUNCT
taxlaw-12712	722	1	plan	plan	NOUN
taxlaw-12712	722	2	.	.	PUNCT
taxlaw-12712	723	1	291	291	NUM
taxlaw-12712	723	2	,	,	PUNCT
taxlaw-12712	723	3	300	300	NUM
taxlaw-12712	723	4	(	(	PUNCT
taxlaw-12712	723	5	1998	1998	NUM
taxlaw-12712	723	6	)	)	PUNCT
taxlaw-12712	723	7	.	.	PUNCT
taxlaw-12712	724	1	185	185	NUM
taxlaw-12712	724	2	in	in	ADP
taxlaw-12712	724	3	addition	addition	NOUN
taxlaw-12712	724	4	,	,	PUNCT
taxlaw-12712	724	5	the	the	DET
taxlaw-12712	724	6	constructive	constructive	ADJ
taxlaw-12712	724	7	sale	sale	NOUN
taxlaw-12712	724	8	regime	regime	NOUN
taxlaw-12712	724	9	operates	operate	VERB
taxlaw-12712	724	10	within	within	ADP
taxlaw-12712	724	11	a	a	DET
taxlaw-12712	724	12	network	network	NOUN
taxlaw-12712	724	13	of	of	ADP
taxlaw-12712	724	14	provisions	provision	NOUN
taxlaw-12712	724	15	that	that	PRON
taxlaw-12712	724	16	target	target	VERB
taxlaw-12712	724	17	abuses	abuse	NOUN
taxlaw-12712	724	18	involving	involve	VERB
taxlaw-12712	724	19	financial	financial	ADJ
taxlaw-12712	724	20	instruments	instrument	NOUN
taxlaw-12712	724	21	.	.	PUNCT
taxlaw-12712	725	1	see	see	VERB
taxlaw-12712	725	2	,	,	PUNCT
taxlaw-12712	725	3	e.g.	e.g.	ADV
taxlaw-12712	725	4	,	,	PUNCT
taxlaw-12712	725	5	i.r.c	i.r.c	NOUN
taxlaw-12712	725	6	.	.	PUNCT
taxlaw-12712	726	1	§	§	PROPN
taxlaw-12712	726	2	1233(b	1233(b	NUM
taxlaw-12712	726	3	)	)	PUNCT
taxlaw-12712	726	4	(	(	PUNCT
taxlaw-12712	726	5	preventing	prevent	VERB
taxlaw-12712	726	6	taxpayers	taxpayer	NOUN
taxlaw-12712	726	7	from	from	ADP
taxlaw-12712	726	8	using	use	VERB
taxlaw-12712	726	9	short	short	ADJ
taxlaw-12712	726	10	sales	sale	NOUN
taxlaw-12712	726	11	to	to	PART
taxlaw-12712	726	12	accelerate	accelerate	VERB
taxlaw-12712	726	13	losses	loss	NOUN
taxlaw-12712	726	14	or	or	CCONJ
taxlaw-12712	726	15	manipulate	manipulate	VERB
taxlaw-12712	726	16	holding	hold	VERB
taxlaw-12712	726	17	periods	period	NOUN
taxlaw-12712	726	18	for	for	ADP
taxlaw-12712	726	19	capital	capital	NOUN
taxlaw-12712	726	20	gains	gain	NOUN
taxlaw-12712	726	21	purposes	purpose	NOUN
taxlaw-12712	726	22	)	)	PUNCT
taxlaw-12712	726	23	.	.	PUNCT
taxlaw-12712	727	1	186	186	NUM
taxlaw-12712	727	2	for	for	ADP
taxlaw-12712	727	3	a	a	DET
taxlaw-12712	727	4	broader	broad	ADJ
taxlaw-12712	727	5	discussion	discussion	NOUN
taxlaw-12712	727	6	of	of	ADP
taxlaw-12712	727	7	realization	realization	NOUN
taxlaw-12712	727	8	in	in	ADP
taxlaw-12712	727	9	the	the	DET
taxlaw-12712	727	10	context	context	NOUN
taxlaw-12712	727	11	of	of	ADP
taxlaw-12712	727	12	financial	financial	ADJ
taxlaw-12712	727	13	instruments	instrument	NOUN
taxlaw-12712	727	14	,	,	PUNCT
taxlaw-12712	727	15	see	see	VERB
taxlaw-12712	727	16	david	david	PROPN
taxlaw-12712	727	17	m.	m.	PROPN
taxlaw-12712	727	18	hasen	hasen	PROPN
taxlaw-12712	727	19	,	,	PUNCT
taxlaw-12712	727	20	a	a	DET
taxlaw-12712	727	21	realization	realization	NOUN
taxlaw-12712	727	22	-	-	PUNCT
taxlaw-12712	727	23	based	base	VERB
taxlaw-12712	727	24	approach	approach	NOUN
taxlaw-12712	727	25	to	to	ADP
taxlaw-12712	727	26	the	the	DET
taxlaw-12712	727	27	taxation	taxation	NOUN
taxlaw-12712	727	28	of	of	ADP
taxlaw-12712	727	29	financial	financial	ADJ
taxlaw-12712	727	30	instruments	instrument	NOUN
taxlaw-12712	727	31	,	,	PUNCT
taxlaw-12712	727	32	57	57	NUM
taxlaw-12712	727	33	tax	tax	NOUN
taxlaw-12712	727	34	l.	l.	PROPN
taxlaw-12712	727	35	rev	rev	PROPN
taxlaw-12712	727	36	.	.	PROPN
taxlaw-12712	727	37	397	397	NUM
taxlaw-12712	727	38	(	(	PUNCT
taxlaw-12712	727	39	2004	2004	NUM
taxlaw-12712	727	40	)	)	PUNCT
taxlaw-12712	727	41	.	.	PUNCT
taxlaw-12712	728	1	187	187	NUM
taxlaw-12712	728	2	h.r	h.r	PROPN
taxlaw-12712	728	3	.	.	PROPN
taxlaw-12712	728	4	rep	rep	PROPN
taxlaw-12712	728	5	.	.	PROPN
taxlaw-12712	728	6	no	no	INTJ
taxlaw-12712	728	7	.	.	NOUN
taxlaw-12712	729	1	105	105	NUM
taxlaw-12712	729	2	-	-	SYM
taxlaw-12712	729	3	148	148	NUM
taxlaw-12712	729	4	,	,	PUNCT
taxlaw-12712	729	5	at	at	ADP
taxlaw-12712	729	6	438	438	NUM
taxlaw-12712	729	7	(	(	PUNCT
taxlaw-12712	729	8	1997	1997	NUM
taxlaw-12712	729	9	)	)	PUNCT
taxlaw-12712	729	10	.	.	PUNCT
taxlaw-12712	730	1	see	see	AUX
taxlaw-12712	730	2	rev	rev	PROPN
taxlaw-12712	730	3	.	.	PROPN
taxlaw-12712	731	1	rul	rul	PROPN
taxlaw-12712	731	2	.	.	PUNCT
taxlaw-12712	732	1	72	72	NUM
taxlaw-12712	732	2	-	-	SYM
taxlaw-12712	732	3	478	478	NUM
taxlaw-12712	732	4	,	,	PUNCT
taxlaw-12712	732	5	1972	1972	NUM
taxlaw-12712	732	6	-	-	SYM
taxlaw-12712	732	7	2	2	NUM
taxlaw-12712	732	8	c.b	c.b	PROPN
taxlaw-12712	732	9	.	.	PROPN
taxlaw-12712	732	10	487	487	NUM
taxlaw-12712	732	11	(	(	PUNCT
taxlaw-12712	732	12	deferring	defer	VERB
taxlaw-12712	732	13	gain	gain	NOUN
taxlaw-12712	732	14	or	or	CCONJ
taxlaw-12712	732	15	loss	loss	NOUN
taxlaw-12712	732	16	on	on	ADP
taxlaw-12712	732	17	a	a	DET
taxlaw-12712	732	18	short	short	ADJ
taxlaw-12712	732	19	sale	sale	NOUN
taxlaw-12712	732	20	when	when	SCONJ
taxlaw-12712	732	21	the	the	DET
taxlaw-12712	732	22	taxpayer	taxpayer	NOUN
taxlaw-12712	732	23	held	hold	VERB
taxlaw-12712	732	24	the	the	DET
taxlaw-12712	732	25	same	same	ADJ
taxlaw-12712	732	26	underlying	underlying	ADJ
taxlaw-12712	732	27	securities	security	NOUN
taxlaw-12712	732	28	in	in	ADP
taxlaw-12712	732	29	a	a	DET
taxlaw-12712	732	30	separate	separate	ADJ
taxlaw-12712	732	31	brokerage	brokerage	NOUN
taxlaw-12712	732	32	account	account	NOUN
taxlaw-12712	732	33	)	)	PUNCT
taxlaw-12712	732	34	.	.	PUNCT
taxlaw-12712	733	1	26	26	NUM
taxlaw-12712	733	2	columbia	columbia	PROPN
taxlaw-12712	733	3	journal	journal	PROPN
taxlaw-12712	733	4	of	of	ADP
taxlaw-12712	733	5	tax	tax	NOUN
taxlaw-12712	733	6	law	law	NOUN
taxlaw-12712	733	7	[	[	X
taxlaw-12712	733	8	vol	vol	NOUN
taxlaw-12712	733	9	.	.	PUNCT
taxlaw-12712	734	1	16:1	16:1	PROPN
taxlaw-12712	734	2	code	code	PROPN
taxlaw-12712	734	3	,	,	PUNCT
taxlaw-12712	734	4	not	not	PART
taxlaw-12712	734	5	the	the	DET
taxlaw-12712	734	6	constitution	constitution	NOUN
taxlaw-12712	734	7	,	,	PUNCT
taxlaw-12712	734	8	which	which	PRON
taxlaw-12712	734	9	implies	imply	VERB
taxlaw-12712	734	10	that	that	SCONJ
taxlaw-12712	734	11	the	the	DET
taxlaw-12712	734	12	code	code	NOUN
taxlaw-12712	734	13	’s	’s	PART
taxlaw-12712	734	14	concept	concept	NOUN
taxlaw-12712	734	15	of	of	ADP
taxlaw-12712	734	16	realization	realization	NOUN
taxlaw-12712	734	17	is	be	AUX
taxlaw-12712	734	18	more	more	ADV
taxlaw-12712	734	19	restrictive	restrictive	ADJ
taxlaw-12712	734	20	than	than	ADP
taxlaw-12712	734	21	any	any	DET
taxlaw-12712	734	22	constitutional	constitutional	ADJ
taxlaw-12712	734	23	threshold.188	threshold.188	NOUN
taxlaw-12712	734	24	alternatively	alternatively	ADV
taxlaw-12712	734	25	,	,	PUNCT
taxlaw-12712	734	26	a	a	DET
taxlaw-12712	734	27	constitutional	constitutional	ADJ
taxlaw-12712	734	28	threshold	threshold	NOUN
taxlaw-12712	734	29	for	for	ADP
taxlaw-12712	734	30	realization	realization	NOUN
taxlaw-12712	734	31	may	may	AUX
taxlaw-12712	734	32	be	be	AUX
taxlaw-12712	734	33	lower	low	ADJ
taxlaw-12712	734	34	(	(	PUNCT
taxlaw-12712	734	35	or	or	CCONJ
taxlaw-12712	734	36	functionally	functionally	ADV
taxlaw-12712	734	37	nonexistent	nonexistent	ADJ
taxlaw-12712	734	38	)	)	PUNCT
taxlaw-12712	734	39	in	in	ADP
taxlaw-12712	734	40	abusive	abusive	ADJ
taxlaw-12712	734	41	situations	situation	NOUN
taxlaw-12712	734	42	,	,	PUNCT
taxlaw-12712	734	43	such	such	ADJ
taxlaw-12712	734	44	as	as	ADP
taxlaw-12712	734	45	those	those	PRON
taxlaw-12712	734	46	expressly	expressly	ADV
taxlaw-12712	734	47	targeted	target	VERB
taxlaw-12712	734	48	by	by	ADP
taxlaw-12712	734	49	the	the	DET
taxlaw-12712	734	50	constructive	constructive	ADJ
taxlaw-12712	734	51	sale	sale	NOUN
taxlaw-12712	734	52	regime.189	regime.189	NOUN
taxlaw-12712	734	53	for	for	ADP
taxlaw-12712	734	54	these	these	DET
taxlaw-12712	734	55	reasons	reason	NOUN
taxlaw-12712	734	56	,	,	PUNCT
taxlaw-12712	734	57	constructive	constructive	ADJ
taxlaw-12712	734	58	sales	sale	NOUN
taxlaw-12712	734	59	under	under	ADP
taxlaw-12712	734	60	the	the	DET
taxlaw-12712	734	61	code	code	NOUN
taxlaw-12712	734	62	,	,	PUNCT
taxlaw-12712	734	63	or	or	CCONJ
taxlaw-12712	734	64	some	some	DET
taxlaw-12712	734	65	subset	subset	NOUN
taxlaw-12712	734	66	of	of	ADP
taxlaw-12712	734	67	these	these	DET
taxlaw-12712	734	68	transactions	transaction	NOUN
taxlaw-12712	734	69	,	,	PUNCT
taxlaw-12712	734	70	may	may	AUX
taxlaw-12712	734	71	trigger	trigger	VERB
taxlaw-12712	734	72	realization	realization	NOUN
taxlaw-12712	734	73	under	under	ADP
taxlaw-12712	734	74	a	a	DET
taxlaw-12712	734	75	constitutional	constitutional	ADJ
taxlaw-12712	734	76	standard.190	standard.190	ADJ
taxlaw-12712	734	77	the	the	DET
taxlaw-12712	734	78	constructive	constructive	ADJ
taxlaw-12712	734	79	sale	sale	NOUN
taxlaw-12712	734	80	regime	regime	NOUN
taxlaw-12712	734	81	,	,	PUNCT
taxlaw-12712	734	82	in	in	ADP
taxlaw-12712	734	83	whole	whole	ADJ
taxlaw-12712	734	84	or	or	CCONJ
taxlaw-12712	734	85	in	in	ADP
taxlaw-12712	734	86	part	part	NOUN
taxlaw-12712	734	87	,	,	PUNCT
taxlaw-12712	734	88	has	have	VERB
taxlaw-12712	734	89	plausible	plausible	ADJ
taxlaw-12712	734	90	routes	route	NOUN
taxlaw-12712	734	91	to	to	PART
taxlaw-12712	734	92	survive	survive	VERB
taxlaw-12712	734	93	a	a	DET
taxlaw-12712	734	94	constitutional	constitutional	ADJ
taxlaw-12712	734	95	realization	realization	NOUN
taxlaw-12712	734	96	requirement	requirement	NOUN
taxlaw-12712	734	97	.	.	PUNCT
taxlaw-12712	735	1	still	still	ADV
taxlaw-12712	735	2	,	,	PUNCT
taxlaw-12712	735	3	the	the	DET
taxlaw-12712	735	4	statutory	statutory	ADJ
taxlaw-12712	735	5	mechanics	mechanic	NOUN
taxlaw-12712	735	6	of	of	ADP
taxlaw-12712	735	7	constructive	constructive	ADJ
taxlaw-12712	735	8	sales	sale	NOUN
taxlaw-12712	735	9	reflect	reflect	VERB
taxlaw-12712	735	10	possible	possible	ADJ
taxlaw-12712	735	11	congressional	congressional	ADJ
taxlaw-12712	735	12	concerns	concern	NOUN
taxlaw-12712	735	13	about	about	ADP
taxlaw-12712	735	14	realization	realization	NOUN
taxlaw-12712	735	15	.	.	PUNCT
taxlaw-12712	736	1	nomenclature	nomenclature	NOUN
taxlaw-12712	736	2	notwithstanding	notwithstanding	ADP
taxlaw-12712	736	3	,	,	PUNCT
taxlaw-12712	736	4	constructive	constructive	ADJ
taxlaw-12712	736	5	sales	sale	NOUN
taxlaw-12712	736	6	themselves	themselves	PRON
taxlaw-12712	736	7	do	do	AUX
taxlaw-12712	736	8	not	not	PART
taxlaw-12712	736	9	trigger	trigger	VERB
taxlaw-12712	736	10	realization	realization	NOUN
taxlaw-12712	736	11	on	on	ADP
taxlaw-12712	736	12	those	those	DET
taxlaw-12712	736	13	terms.191	terms.191	NOUN
taxlaw-12712	736	14	instead	instead	ADV
taxlaw-12712	736	15	,	,	PUNCT
taxlaw-12712	736	16	the	the	DET
taxlaw-12712	736	17	code	code	NOUN
taxlaw-12712	736	18	requires	require	VERB
taxlaw-12712	736	19	taxpayers	taxpayer	NOUN
taxlaw-12712	736	20	to	to	PART
taxlaw-12712	736	21	“	"	PUNCT
taxlaw-12712	736	22	recognize	recognize	VERB
taxlaw-12712	736	23	”	"	PUNCT
taxlaw-12712	736	24	income	income	NOUN
taxlaw-12712	736	25	with	with	ADP
taxlaw-12712	736	26	respect	respect	NOUN
taxlaw-12712	736	27	to	to	ADP
taxlaw-12712	736	28	any	any	DET
taxlaw-12712	736	29	appreciation,192	appreciation,192	NOUN
taxlaw-12712	736	30	then	then	ADV
taxlaw-12712	736	31	adjust	adjust	VERB
taxlaw-12712	736	32	any	any	PRON
taxlaw-12712	736	33	subsequently	subsequently	ADV
taxlaw-12712	736	34	(	(	PUNCT
taxlaw-12712	736	35	and	and	CCONJ
taxlaw-12712	736	36	actually	actually	ADV
taxlaw-12712	736	37	)	)	PUNCT
taxlaw-12712	736	38	realized	realize	VERB
taxlaw-12712	736	39	gain	gain	NOUN
taxlaw-12712	736	40	or	or	CCONJ
taxlaw-12712	736	41	loss	loss	NOUN
taxlaw-12712	736	42	based	base	VERB
taxlaw-12712	736	43	on	on	ADP
taxlaw-12712	736	44	this	this	PRON
taxlaw-12712	736	45	recognized	recognize	VERB
taxlaw-12712	736	46	income.193	income.193	PROPN
taxlaw-12712	736	47	constructive	constructive	ADJ
taxlaw-12712	736	48	sales	sale	NOUN
taxlaw-12712	736	49	essentially	essentially	ADV
taxlaw-12712	736	50	bypass	bypass	VERB
taxlaw-12712	736	51	the	the	DET
taxlaw-12712	736	52	code	code	NOUN
taxlaw-12712	736	53	’s	’s	PART
taxlaw-12712	736	54	typical	typical	ADJ
taxlaw-12712	736	55	two	two	NUM
taxlaw-12712	736	56	-	-	PUNCT
taxlaw-12712	736	57	step	step	NOUN
taxlaw-12712	736	58	mechanic	mechanic	NOUN
taxlaw-12712	736	59	of	of	ADP
taxlaw-12712	736	60	realization	realization	NOUN
taxlaw-12712	736	61	to	to	PART
taxlaw-12712	736	62	establish	establish	VERB
taxlaw-12712	736	63	gain	gain	NOUN
taxlaw-12712	736	64	or	or	CCONJ
taxlaw-12712	736	65	loss	loss	NOUN
taxlaw-12712	736	66	followed	follow	VERB
taxlaw-12712	736	67	by	by	ADP
taxlaw-12712	736	68	recognition	recognition	NOUN
taxlaw-12712	736	69	to	to	PART
taxlaw-12712	736	70	bring	bring	VERB
taxlaw-12712	736	71	that	that	DET
taxlaw-12712	736	72	gain	gain	NOUN
taxlaw-12712	736	73	or	or	CCONJ
taxlaw-12712	736	74	loss	loss	NOUN
taxlaw-12712	736	75	into	into	ADP
taxlaw-12712	736	76	income.194	income.194	PROPN
taxlaw-12712	736	77	legislative	legislative	ADJ
taxlaw-12712	736	78	history	history	NOUN
taxlaw-12712	736	79	affirms	affirm	VERB
taxlaw-12712	736	80	this	this	DET
taxlaw-12712	736	81	idiosyncratic	idiosyncratic	ADJ
taxlaw-12712	736	82	treatment	treatment	NOUN
taxlaw-12712	736	83	by	by	ADP
taxlaw-12712	736	84	clarifying	clarify	VERB
taxlaw-12712	736	85	that	that	SCONJ
taxlaw-12712	736	86	constructive	constructive	ADJ
taxlaw-12712	736	87	sales	sale	NOUN
taxlaw-12712	736	88	are	be	AUX
taxlaw-12712	736	89	not	not	PART
taxlaw-12712	736	90	treated	treat	VERB
taxlaw-12712	736	91	as	as	ADP
taxlaw-12712	736	92	sales	sale	NOUN
taxlaw-12712	736	93	for	for	ADP
taxlaw-12712	736	94	other	other	ADJ
taxlaw-12712	736	95	tax	tax	NOUN
taxlaw-12712	736	96	purposes.195	purposes.195	NOUN
taxlaw-12712	736	97	a	a	DET
taxlaw-12712	736	98	constructive	constructive	ADJ
taxlaw-12712	736	99	sale	sale	NOUN
taxlaw-12712	736	100	simply	simply	ADV
taxlaw-12712	736	101	generates	generate	VERB
taxlaw-12712	736	102	income	income	NOUN
taxlaw-12712	736	103	on	on	ADP
taxlaw-12712	736	104	a	a	DET
taxlaw-12712	736	105	taxpayer	taxpayer	NOUN
taxlaw-12712	736	106	’s	’s	PART
taxlaw-12712	736	107	return	return	NOUN
taxlaw-12712	736	108	,	,	PUNCT
taxlaw-12712	736	109	full	full	ADJ
taxlaw-12712	736	110	stop	stop	NOUN
taxlaw-12712	736	111	.	.	PUNCT
taxlaw-12712	737	1	these	these	DET
taxlaw-12712	737	2	statutory	statutory	ADJ
taxlaw-12712	737	3	machinations	machination	NOUN
taxlaw-12712	737	4	emphasize	emphasize	VERB
taxlaw-12712	737	5	the	the	DET
taxlaw-12712	737	6	interpretive	interpretive	ADJ
taxlaw-12712	737	7	difficulties	difficulty	NOUN
taxlaw-12712	737	8	posed	pose	VERB
taxlaw-12712	737	9	by	by	ADP
taxlaw-12712	737	10	a	a	DET
taxlaw-12712	737	11	constitutional	constitutional	ADJ
taxlaw-12712	737	12	realization	realization	NOUN
taxlaw-12712	737	13	requirement	requirement	NOUN
taxlaw-12712	737	14	.	.	PUNCT
taxlaw-12712	738	1	the	the	DET
taxlaw-12712	738	2	constructive	constructive	ADJ
taxlaw-12712	738	3	sale	sale	NOUN
taxlaw-12712	738	4	regime	regime	NOUN
taxlaw-12712	738	5	is	be	AUX
taxlaw-12712	738	6	an	an	DET
taxlaw-12712	738	7	analytic	analytic	ADJ
taxlaw-12712	738	8	framework	framework	NOUN
taxlaw-12712	738	9	aimed	aim	VERB
taxlaw-12712	738	10	at	at	ADP
taxlaw-12712	738	11	particular	particular	ADJ
taxlaw-12712	738	12	abuses	abuse	NOUN
taxlaw-12712	738	13	,	,	PUNCT
taxlaw-12712	738	14	most	most	ADV
taxlaw-12712	738	15	prominently	prominently	ADV
taxlaw-12712	738	16	“	"	PUNCT
taxlaw-12712	738	17	short	short	ADJ
taxlaw-12712	738	18	sale	sale	NOUN
taxlaw-12712	738	19	against	against	ADP
taxlaw-12712	738	20	the	the	DET
taxlaw-12712	738	21	box	box	NOUN
taxlaw-12712	738	22	”	"	PUNCT
taxlaw-12712	738	23	transactions.196	transactions.196	NOUN
taxlaw-12712	738	24	as	as	SCONJ
taxlaw-12712	738	25	enacted	enact	VERB
taxlaw-12712	738	26	by	by	ADP
taxlaw-12712	738	27	congress	congress	PROPN
taxlaw-12712	738	28	,	,	PUNCT
taxlaw-12712	738	29	the	the	DET
taxlaw-12712	738	30	regime	regime	NOUN
taxlaw-12712	738	31	reaches	reach	VERB
taxlaw-12712	738	32	more	more	ADV
taxlaw-12712	738	33	broadly	broadly	ADV
taxlaw-12712	738	34	,	,	PUNCT
taxlaw-12712	738	35	across	across	ADP
taxlaw-12712	738	36	several	several	ADJ
taxlaw-12712	738	37	categories	category	NOUN
taxlaw-12712	738	38	of	of	ADP
taxlaw-12712	738	39	financial	financial	ADJ
taxlaw-12712	738	40	products	product	NOUN
taxlaw-12712	738	41	and	and	CCONJ
taxlaw-12712	738	42	with	with	ADP
taxlaw-12712	738	43	some	some	DET
taxlaw-12712	738	44	fuzziness	fuzziness	NOUN
taxlaw-12712	738	45	to	to	PART
taxlaw-12712	738	46	anticipate	anticipate	VERB
taxlaw-12712	738	47	private	private	ADJ
taxlaw-12712	738	48	parties	party	NOUN
taxlaw-12712	738	49	’	'	PUNCT
taxlaw-12712	738	50	permutations	permutation	NOUN
taxlaw-12712	738	51	in	in	ADP
taxlaw-12712	738	52	response	response	NOUN
taxlaw-12712	738	53	to	to	ADP
taxlaw-12712	738	54	the	the	DET
taxlaw-12712	738	55	statute.197	statute.197	NOUN
taxlaw-12712	738	56	but	but	CCONJ
taxlaw-12712	738	57	how	how	SCONJ
taxlaw-12712	738	58	the	the	DET
taxlaw-12712	738	59	188	188	NUM
taxlaw-12712	738	60	when	when	SCONJ
taxlaw-12712	738	61	congress	congress	PROPN
taxlaw-12712	738	62	enacted	enact	VERB
taxlaw-12712	738	63	the	the	DET
taxlaw-12712	738	64	constructive	constructive	ADJ
taxlaw-12712	738	65	sale	sale	NOUN
taxlaw-12712	738	66	regime	regime	NOUN
taxlaw-12712	738	67	as	as	ADP
taxlaw-12712	738	68	part	part	NOUN
taxlaw-12712	738	69	of	of	ADP
taxlaw-12712	738	70	the	the	DET
taxlaw-12712	738	71	taxpayer	taxpayer	NOUN
taxlaw-12712	738	72	relief	relief	NOUN
taxlaw-12712	738	73	act	act	NOUN
taxlaw-12712	738	74	of	of	ADP
taxlaw-12712	738	75	1997	1997	NUM
taxlaw-12712	738	76	,	,	PUNCT
taxlaw-12712	738	77	pub	pub	NOUN
taxlaw-12712	738	78	.	.	PUNCT
taxlaw-12712	739	1	l.	l.	PROPN
taxlaw-12712	739	2	no	no	INTJ
taxlaw-12712	739	3	.	.	PROPN
taxlaw-12712	740	1	105	105	NUM
taxlaw-12712	740	2	-	-	SYM
taxlaw-12712	740	3	34	34	NUM
taxlaw-12712	740	4	,	,	PUNCT
taxlaw-12712	740	5	111	111	NUM
taxlaw-12712	740	6	stat	stat	NOUN
taxlaw-12712	740	7	.	.	PUNCT
taxlaw-12712	741	1	788	788	NUM
taxlaw-12712	741	2	,	,	PUNCT
taxlaw-12712	741	3	the	the	DET
taxlaw-12712	741	4	scholarly	scholarly	ADJ
taxlaw-12712	741	5	and	and	CCONJ
taxlaw-12712	741	6	judicial	judicial	ADJ
taxlaw-12712	741	7	consensus	consensus	NOUN
taxlaw-12712	741	8	treated	treat	VERB
taxlaw-12712	741	9	realization	realization	NOUN
taxlaw-12712	741	10	as	as	ADP
taxlaw-12712	741	11	a	a	DET
taxlaw-12712	741	12	matter	matter	NOUN
taxlaw-12712	741	13	of	of	ADP
taxlaw-12712	741	14	“	"	PUNCT
taxlaw-12712	741	15	administrative	administrative	ADJ
taxlaw-12712	741	16	convenience”—a	convenience”—a	NOUN
taxlaw-12712	741	17	very	very	ADV
taxlaw-12712	741	18	low	low	ADJ
taxlaw-12712	741	19	threshold	threshold	NOUN
taxlaw-12712	741	20	for	for	ADP
taxlaw-12712	741	21	constitutionality	constitutionality	NOUN
taxlaw-12712	741	22	.	.	PUNCT
taxlaw-12712	742	1	cf	cf	NOUN
taxlaw-12712	742	2	.	.	PUNCT
taxlaw-12712	742	3	cottage	cottage	PROPN
taxlaw-12712	742	4	sav	sav	PROPN
taxlaw-12712	742	5	.	.	PUNCT
taxlaw-12712	743	1	ass’n	ass’n	PROPN
taxlaw-12712	743	2	v.	v.	ADP
taxlaw-12712	743	3	comm’r	comm’r	NOUN
taxlaw-12712	743	4	,	,	PUNCT
taxlaw-12712	743	5	499	499	NUM
taxlaw-12712	743	6	u.s	u.s	AUX
taxlaw-12712	743	7	.	.	PROPN
taxlaw-12712	743	8	554	554	NUM
taxlaw-12712	743	9	,	,	PUNCT
taxlaw-12712	743	10	559	559	NUM
taxlaw-12712	743	11	(	(	PUNCT
taxlaw-12712	743	12	1991	1991	NUM
taxlaw-12712	743	13	)	)	PUNCT
taxlaw-12712	743	14	(	(	PUNCT
taxlaw-12712	743	15	citing	cite	VERB
taxlaw-12712	743	16	horst	horst	PROPN
taxlaw-12712	743	17	)	)	PUNCT
taxlaw-12712	743	18	.	.	PUNCT
taxlaw-12712	744	1	189	189	NUM
taxlaw-12712	744	2	in	in	ADP
taxlaw-12712	744	3	moore	moore	PROPN
taxlaw-12712	744	4	,	,	PUNCT
taxlaw-12712	744	5	various	various	ADJ
taxlaw-12712	744	6	briefs	brief	NOUN
taxlaw-12712	744	7	(	(	PUNCT
taxlaw-12712	744	8	and	and	CCONJ
taxlaw-12712	744	9	portions	portion	NOUN
taxlaw-12712	744	10	of	of	ADP
taxlaw-12712	744	11	oral	oral	ADJ
taxlaw-12712	744	12	arguments	argument	NOUN
taxlaw-12712	744	13	)	)	PUNCT
taxlaw-12712	744	14	focused	focus	VERB
taxlaw-12712	744	15	on	on	ADP
taxlaw-12712	744	16	realization	realization	NOUN
taxlaw-12712	744	17	thresholds	threshold	NOUN
taxlaw-12712	744	18	in	in	ADP
taxlaw-12712	744	19	abusive	abusive	ADJ
taxlaw-12712	744	20	situations	situation	NOUN
taxlaw-12712	744	21	.	.	PUNCT
taxlaw-12712	745	1	see	see	VERB
taxlaw-12712	745	2	,	,	PUNCT
taxlaw-12712	745	3	e.g.	e.g.	ADV
taxlaw-12712	745	4	,	,	PUNCT
taxlaw-12712	745	5	transcript	transcript	NOUN
taxlaw-12712	745	6	of	of	ADP
taxlaw-12712	745	7	oral	oral	ADJ
taxlaw-12712	745	8	argument	argument	NOUN
taxlaw-12712	745	9	at	at	ADP
taxlaw-12712	745	10	89	89	NUM
taxlaw-12712	745	11	-	-	SYM
taxlaw-12712	745	12	90	90	NUM
taxlaw-12712	745	13	,	,	PUNCT
taxlaw-12712	745	14	moore	moore	PROPN
taxlaw-12712	745	15	v.	v.	PROPN
taxlaw-12712	745	16	united	united	PROPN
taxlaw-12712	745	17	states	states	PROPN
taxlaw-12712	745	18	,	,	PUNCT
taxlaw-12712	745	19	144	144	NUM
taxlaw-12712	745	20	s.	s.	PROPN
taxlaw-12712	745	21	ct	ct	PROPN
taxlaw-12712	745	22	.	.	PROPN
taxlaw-12712	745	23	1680	1680	NUM
taxlaw-12712	745	24	(	(	PUNCT
taxlaw-12712	745	25	2024	2024	NUM
taxlaw-12712	745	26	)	)	PUNCT
taxlaw-12712	745	27	(	(	PUNCT
taxlaw-12712	745	28	no	no	INTJ
taxlaw-12712	745	29	.	.	NOUN
taxlaw-12712	745	30	22	22	NUM
taxlaw-12712	745	31	-	-	SYM
taxlaw-12712	745	32	800	800	NUM
taxlaw-12712	745	33	)	)	PUNCT
taxlaw-12712	745	34	(	(	PUNCT
taxlaw-12712	745	35	discussing	discuss	VERB
taxlaw-12712	745	36	the	the	DET
taxlaw-12712	745	37	constructive	constructive	ADJ
taxlaw-12712	745	38	sale	sale	NOUN
taxlaw-12712	745	39	rules	rule	NOUN
taxlaw-12712	745	40	)	)	PUNCT
taxlaw-12712	745	41	.	.	PUNCT
taxlaw-12712	746	1	190	190	NUM
taxlaw-12712	746	2	no	no	DET
taxlaw-12712	746	3	direct	direct	ADJ
taxlaw-12712	746	4	authority	authority	NOUN
taxlaw-12712	746	5	,	,	PUNCT
taxlaw-12712	746	6	including	include	VERB
taxlaw-12712	746	7	i.r.c	i.r.c	NOUN
taxlaw-12712	746	8	.	.	PUNCT
taxlaw-12712	747	1	§	§	PROPN
taxlaw-12712	747	2	1259	1259	NUM
taxlaw-12712	747	3	’s	’s	PART
taxlaw-12712	747	4	legislative	legislative	ADJ
taxlaw-12712	747	5	history	history	NOUN
taxlaw-12712	747	6	,	,	PUNCT
taxlaw-12712	747	7	speaks	speak	VERB
taxlaw-12712	747	8	to	to	ADP
taxlaw-12712	747	9	these	these	DET
taxlaw-12712	747	10	constitutional	constitutional	ADJ
taxlaw-12712	747	11	issues	issue	NOUN
taxlaw-12712	747	12	.	.	PUNCT
taxlaw-12712	748	1	cf	cf	NOUN
taxlaw-12712	748	2	.	.	PUNCT
taxlaw-12712	749	1	part	part	PROPN
taxlaw-12712	749	2	i.a	i.a	PROPN
taxlaw-12712	749	3	.	.	PROPN
taxlaw-12712	749	4	191	191	NUM
taxlaw-12712	749	5	this	this	DET
taxlaw-12712	749	6	feature	feature	NOUN
taxlaw-12712	749	7	of	of	ADP
taxlaw-12712	749	8	i.r.c	i.r.c	NOUN
taxlaw-12712	749	9	.	.	PUNCT
taxlaw-12712	750	1	§	§	PROPN
taxlaw-12712	750	2	1259	1259	NUM
taxlaw-12712	750	3	supports	support	VERB
taxlaw-12712	750	4	an	an	DET
taxlaw-12712	750	5	argument	argument	NOUN
taxlaw-12712	750	6	that	that	SCONJ
taxlaw-12712	750	7	the	the	DET
taxlaw-12712	750	8	provision	provision	NOUN
taxlaw-12712	750	9	operates	operate	VERB
taxlaw-12712	750	10	as	as	ADP
taxlaw-12712	750	11	a	a	DET
taxlaw-12712	750	12	constitutional	constitutional	ADJ
taxlaw-12712	750	13	excise	excise	NOUN
taxlaw-12712	750	14	tax	tax	NOUN
taxlaw-12712	750	15	,	,	PUNCT
taxlaw-12712	750	16	regardless	regardless	ADV
taxlaw-12712	750	17	of	of	ADP
taxlaw-12712	750	18	whether	whether	SCONJ
taxlaw-12712	750	19	realization	realization	NOUN
taxlaw-12712	750	20	is	be	AUX
taxlaw-12712	750	21	constitutionally	constitutionally	ADV
taxlaw-12712	750	22	required	require	VERB
taxlaw-12712	750	23	for	for	ADP
taxlaw-12712	750	24	an	an	DET
taxlaw-12712	750	25	income	income	NOUN
taxlaw-12712	750	26	tax	tax	NOUN
taxlaw-12712	750	27	.	.	PUNCT
taxlaw-12712	751	1	see	see	VERB
taxlaw-12712	751	2	aviyonah	aviyonah	PROPN
taxlaw-12712	751	3	,	,	PUNCT
taxlaw-12712	751	4	supra	supra	PROPN
taxlaw-12712	751	5	note	note	PROPN
taxlaw-12712	751	6	163	163	NUM
taxlaw-12712	751	7	(	(	PUNCT
taxlaw-12712	751	8	listing	list	VERB
taxlaw-12712	751	9	provisions	provision	NOUN
taxlaw-12712	751	10	where	where	SCONJ
taxlaw-12712	751	11	“	"	PUNCT
taxlaw-12712	751	12	a	a	DET
taxlaw-12712	751	13	good	good	ADJ
taxlaw-12712	751	14	defense	defense	NOUN
taxlaw-12712	751	15	”	"	PUNCT
taxlaw-12712	751	16	supports	support	VERB
taxlaw-12712	751	17	excise	excise	NOUN
taxlaw-12712	751	18	tax	tax	NOUN
taxlaw-12712	751	19	characterization	characterization	NOUN
taxlaw-12712	751	20	)	)	PUNCT
taxlaw-12712	751	21	.	.	PUNCT
taxlaw-12712	752	1	192	192	NUM
taxlaw-12712	752	2	i.r.c	i.r.c	NOUN
taxlaw-12712	752	3	.	.	PUNCT
taxlaw-12712	752	4	§	§	PROPN
taxlaw-12712	752	5	1259(a)(1	1259(a)(1	NUM
taxlaw-12712	752	6	)	)	PUNCT
taxlaw-12712	752	7	.	.	PUNCT
taxlaw-12712	753	1	193	193	NUM
taxlaw-12712	753	2	i.r.c	i.r.c	NOUN
taxlaw-12712	753	3	.	.	PUNCT
taxlaw-12712	754	1	§	§	PROPN
taxlaw-12712	754	2	1259(a)(2	1259(a)(2	NUM
taxlaw-12712	754	3	)	)	PUNCT
taxlaw-12712	754	4	,	,	PUNCT
taxlaw-12712	754	5	(	(	PUNCT
taxlaw-12712	754	6	e)(1	e)(1	NOUN
taxlaw-12712	754	7	)	)	PUNCT
taxlaw-12712	754	8	.	.	PUNCT
taxlaw-12712	755	1	that	that	PRON
taxlaw-12712	755	2	is	be	AUX
taxlaw-12712	755	3	,	,	PUNCT
taxlaw-12712	755	4	income	income	NOUN
taxlaw-12712	755	5	from	from	ADP
taxlaw-12712	755	6	constructive	constructive	ADJ
taxlaw-12712	755	7	sales	sale	NOUN
taxlaw-12712	755	8	does	do	AUX
taxlaw-12712	755	9	not	not	PART
taxlaw-12712	755	10	create	create	VERB
taxlaw-12712	755	11	basis	basis	NOUN
taxlaw-12712	755	12	in	in	ADP
taxlaw-12712	755	13	an	an	DET
taxlaw-12712	755	14	asset	asset	NOUN
taxlaw-12712	755	15	.	.	PUNCT
taxlaw-12712	756	1	this	this	DET
taxlaw-12712	756	2	result	result	NOUN
taxlaw-12712	756	3	deviates	deviate	VERB
taxlaw-12712	756	4	from	from	ADP
taxlaw-12712	756	5	fundamental	fundamental	ADJ
taxlaw-12712	756	6	principles	principle	NOUN
taxlaw-12712	756	7	of	of	ADP
taxlaw-12712	756	8	income	income	NOUN
taxlaw-12712	756	9	taxation	taxation	NOUN
taxlaw-12712	756	10	.	.	PUNCT
taxlaw-12712	757	1	cf	cf	NOUN
taxlaw-12712	757	2	.	.	PUNCT
taxlaw-12712	757	3	i.r.c	i.r.c	PROPN
taxlaw-12712	757	4	.	.	PUNCT
taxlaw-12712	758	1	§	§	PROPN
taxlaw-12712	758	2	1012(a	1012(a	NUM
taxlaw-12712	758	3	)	)	PUNCT
taxlaw-12712	758	4	(	(	PUNCT
taxlaw-12712	758	5	establishing	establish	VERB
taxlaw-12712	758	6	basis	basis	NOUN
taxlaw-12712	758	7	in	in	ADP
taxlaw-12712	758	8	an	an	DET
taxlaw-12712	758	9	asset	asset	NOUN
taxlaw-12712	758	10	as	as	ADP
taxlaw-12712	758	11	a	a	DET
taxlaw-12712	758	12	taxpayer	taxpayer	NOUN
taxlaw-12712	758	13	’s	’s	PART
taxlaw-12712	758	14	cost	cost	NOUN
taxlaw-12712	758	15	,	,	PUNCT
taxlaw-12712	758	16	paid	pay	VERB
taxlaw-12712	758	17	in	in	ADP
taxlaw-12712	758	18	after	after	ADP
taxlaw-12712	758	19	-	-	PUNCT
taxlaw-12712	758	20	tax	tax	NOUN
taxlaw-12712	758	21	dollars	dollar	NOUN
taxlaw-12712	758	22	)	)	PUNCT
taxlaw-12712	758	23	.	.	PUNCT
taxlaw-12712	759	1	194	194	NUM
taxlaw-12712	759	2	see	see	VERB
taxlaw-12712	759	3	i.r.c	i.r.c	NOUN
taxlaw-12712	759	4	§	§	PROPN
taxlaw-12712	759	5	1001(a	1001(a	NOUN
taxlaw-12712	759	6	)	)	PUNCT
taxlaw-12712	759	7	,	,	PUNCT
taxlaw-12712	759	8	(	(	PUNCT
taxlaw-12712	759	9	c	c	NOUN
taxlaw-12712	759	10	)	)	PUNCT
taxlaw-12712	759	11	.	.	PUNCT
taxlaw-12712	760	1	195	195	NUM
taxlaw-12712	760	2	h.r	h.r	PROPN
taxlaw-12712	760	3	.	.	PROPN
taxlaw-12712	760	4	rep	rep	PROPN
taxlaw-12712	760	5	.	.	PROPN
taxlaw-12712	760	6	no	no	INTJ
taxlaw-12712	760	7	.	.	NOUN
taxlaw-12712	761	1	105	105	NUM
taxlaw-12712	761	2	-	-	SYM
taxlaw-12712	761	3	148	148	NUM
taxlaw-12712	761	4	,	,	PUNCT
taxlaw-12712	761	5	at	at	ADP
taxlaw-12712	761	6	440	440	NUM
taxlaw-12712	761	7	(	(	PUNCT
taxlaw-12712	761	8	1997	1997	NUM
taxlaw-12712	761	9	)	)	PUNCT
taxlaw-12712	761	10	(	(	PUNCT
taxlaw-12712	761	11	“	"	PUNCT
taxlaw-12712	761	12	except	except	SCONJ
taxlaw-12712	761	13	as	as	SCONJ
taxlaw-12712	761	14	provided	provide	VERB
taxlaw-12712	761	15	in	in	ADP
taxlaw-12712	761	16	treasury	treasury	NOUN
taxlaw-12712	761	17	regulations	regulation	NOUN
taxlaw-12712	761	18	,	,	PUNCT
taxlaw-12712	761	19	a	a	DET
taxlaw-12712	761	20	constructive	constructive	ADJ
taxlaw-12712	761	21	sale	sale	NOUN
taxlaw-12712	761	22	would	would	AUX
taxlaw-12712	761	23	generally	generally	ADV
taxlaw-12712	761	24	not	not	PART
taxlaw-12712	761	25	be	be	AUX
taxlaw-12712	761	26	treated	treat	VERB
taxlaw-12712	761	27	as	as	ADP
taxlaw-12712	761	28	a	a	DET
taxlaw-12712	761	29	sale	sale	NOUN
taxlaw-12712	761	30	for	for	ADP
taxlaw-12712	761	31	other	other	ADJ
taxlaw-12712	761	32	code	code	NOUN
taxlaw-12712	761	33	purposes	purpose	NOUN
taxlaw-12712	761	34	.	.	PUNCT
taxlaw-12712	761	35	”	"	PUNCT
taxlaw-12712	761	36	)	)	PUNCT
taxlaw-12712	761	37	.	.	PUNCT
taxlaw-12712	762	1	196	196	NUM
taxlaw-12712	762	2	see	see	VERB
taxlaw-12712	762	3	thomas	thomas	PROPN
taxlaw-12712	762	4	j.	j.	PROPN
taxlaw-12712	762	5	brennan	brennan	PROPN
taxlaw-12712	762	6	,	,	PUNCT
taxlaw-12712	762	7	law	law	NOUN
taxlaw-12712	762	8	and	and	CCONJ
taxlaw-12712	762	9	finance	finance	NOUN
taxlaw-12712	762	10	:	:	PUNCT
taxlaw-12712	762	11	the	the	DET
taxlaw-12712	762	12	case	case	NOUN
taxlaw-12712	762	13	of	of	ADP
taxlaw-12712	762	14	constructive	constructive	ADJ
taxlaw-12712	762	15	sales	sale	NOUN
taxlaw-12712	762	16	,	,	PUNCT
taxlaw-12712	762	17	5	5	NUM
taxlaw-12712	762	18	ann	ann	PROPN
taxlaw-12712	762	19	.	.	PUNCT
taxlaw-12712	763	1	rev	rev	PROPN
taxlaw-12712	763	2	.	.	PROPN
taxlaw-12712	764	1	fin	fin	PROPN
taxlaw-12712	764	2	.	.	PUNCT
taxlaw-12712	764	3	econ	econ	PROPN
taxlaw-12712	764	4	.	.	PUNCT
taxlaw-12712	765	1	259	259	NUM
taxlaw-12712	765	2	(	(	PUNCT
taxlaw-12712	765	3	2013	2013	NUM
taxlaw-12712	765	4	)	)	PUNCT
taxlaw-12712	765	5	(	(	PUNCT
taxlaw-12712	765	6	discussing	discuss	VERB
taxlaw-12712	765	7	high	high	ADJ
taxlaw-12712	765	8	-	-	PUNCT
taxlaw-12712	765	9	profile	profile	NOUN
taxlaw-12712	765	10	transactions	transaction	NOUN
taxlaw-12712	765	11	that	that	PRON
taxlaw-12712	765	12	motivated	motivated	ADJ
taxlaw-12712	765	13	i.r.c	i.r.c	NOUN
taxlaw-12712	765	14	.	.	PUNCT
taxlaw-12712	766	1	§	§	PROPN
taxlaw-12712	766	2	1259	1259	NUM
taxlaw-12712	766	3	)	)	PUNCT
taxlaw-12712	766	4	.	.	PUNCT
taxlaw-12712	767	1	197	197	NUM
taxlaw-12712	767	2	see	see	VERB
taxlaw-12712	767	3	estate	estate	NOUN
taxlaw-12712	767	4	of	of	ADP
taxlaw-12712	767	5	mckelvey	mckelvey	NOUN
taxlaw-12712	767	6	v.	v.	ADP
taxlaw-12712	767	7	comm’r	comm’r	NOUN
taxlaw-12712	767	8	,	,	PUNCT
taxlaw-12712	767	9	906	906	NUM
taxlaw-12712	767	10	f.3d	f.3d	NUM
taxlaw-12712	767	11	26	26	NUM
taxlaw-12712	767	12	(	(	PUNCT
taxlaw-12712	767	13	2d	2d	NUM
taxlaw-12712	767	14	cir	cir	NOUN
taxlaw-12712	767	15	.	.	PROPN
taxlaw-12712	767	16	2018	2018	NUM
taxlaw-12712	767	17	)	)	PUNCT
taxlaw-12712	767	18	(	(	PUNCT
taxlaw-12712	767	19	concluding	conclude	VERB
taxlaw-12712	767	20	that	that	SCONJ
taxlaw-12712	767	21	a	a	DET
taxlaw-12712	767	22	modification	modification	NOUN
taxlaw-12712	767	23	of	of	ADP
taxlaw-12712	767	24	variable	variable	NOUN
taxlaw-12712	767	25	prepaid	prepay	VERB
taxlaw-12712	767	26	forward	forward	ADJ
taxlaw-12712	767	27	contracts	contract	NOUN
taxlaw-12712	767	28	constituted	constitute	VERB
taxlaw-12712	767	29	a	a	DET
taxlaw-12712	767	30	constructive	constructive	ADJ
taxlaw-12712	767	31	sale	sale	NOUN
taxlaw-12712	767	32	based	base	VERB
taxlaw-12712	767	33	on	on	ADP
taxlaw-12712	767	34	the	the	DET
taxlaw-12712	767	35	probability	probability	NOUN
taxlaw-12712	767	36	of	of	ADP
taxlaw-12712	767	37	their	their	PRON
taxlaw-12712	767	38	exercise	exercise	NOUN
taxlaw-12712	767	39	)	)	PUNCT
taxlaw-12712	767	40	.	.	PUNCT
taxlaw-12712	768	1	congress	congress	PROPN
taxlaw-12712	768	2	also	also	ADV
taxlaw-12712	768	3	authorized	authorize	VERB
taxlaw-12712	768	4	treasury	treasury	NOUN
taxlaw-12712	768	5	to	to	PART
taxlaw-12712	768	6	promulgate	promulgate	VERB
taxlaw-12712	768	7	regulations	regulation	NOUN
taxlaw-12712	768	8	to	to	PART
taxlaw-12712	768	9	expand	expand	VERB
taxlaw-12712	768	10	the	the	DET
taxlaw-12712	768	11	constructive	constructive	ADJ
taxlaw-12712	768	12	2024	2024	NUM
taxlaw-12712	768	13	]	]	PUNCT
taxlaw-12712	768	14	realization	realization	NOUN
taxlaw-12712	768	15	rule	rule	NOUN
taxlaw-12712	768	16	as	as	ADP
taxlaw-12712	768	17	a	a	DET
taxlaw-12712	768	18	legal	legal	ADJ
taxlaw-12712	768	19	standard	standard	ADJ
taxlaw-12712	768	20	27	27	NUM
taxlaw-12712	768	21	constructive	constructive	ADJ
taxlaw-12712	768	22	sale	sale	NOUN
taxlaw-12712	768	23	regime	regime	NOUN
taxlaw-12712	768	24	intersects	intersect	NOUN
taxlaw-12712	768	25	with	with	ADP
taxlaw-12712	768	26	realization	realization	NOUN
taxlaw-12712	768	27	remains	remain	VERB
taxlaw-12712	768	28	unclear.198	unclear.198	ADJ
taxlaw-12712	768	29	when	when	SCONJ
taxlaw-12712	768	30	combined	combine	VERB
taxlaw-12712	768	31	with	with	ADP
taxlaw-12712	768	32	an	an	DET
taxlaw-12712	768	33	appreciated	appreciated	ADJ
taxlaw-12712	768	34	financial	financial	ADJ
taxlaw-12712	768	35	position	position	NOUN
taxlaw-12712	768	36	,	,	PUNCT
taxlaw-12712	768	37	offsetting	offset	VERB
taxlaw-12712	768	38	positions	position	NOUN
taxlaw-12712	768	39	change	change	VERB
taxlaw-12712	768	40	legal	legal	ADJ
taxlaw-12712	768	41	entitlements	entitlement	NOUN
taxlaw-12712	768	42	with	with	ADP
taxlaw-12712	768	43	respect	respect	NOUN
taxlaw-12712	768	44	to	to	ADP
taxlaw-12712	768	45	property	property	NOUN
taxlaw-12712	768	46	,	,	PUNCT
taxlaw-12712	768	47	and	and	CCONJ
taxlaw-12712	768	48	these	these	DET
taxlaw-12712	768	49	changes	change	NOUN
taxlaw-12712	768	50	potentially	potentially	ADV
taxlaw-12712	768	51	qualify	qualify	VERB
taxlaw-12712	768	52	as	as	ADP
taxlaw-12712	768	53	a	a	DET
taxlaw-12712	768	54	constitutional	constitutional	ADJ
taxlaw-12712	768	55	realization	realization	NOUN
taxlaw-12712	768	56	event	event	NOUN
taxlaw-12712	768	57	,	,	PUNCT
taxlaw-12712	768	58	absent	absent	ADJ
taxlaw-12712	768	59	any	any	DET
taxlaw-12712	768	60	specific	specific	ADJ
taxlaw-12712	768	61	statutory	statutory	ADJ
taxlaw-12712	768	62	authority.199	authority.199	NOUN
taxlaw-12712	768	63	similarly	similarly	ADV
taxlaw-12712	768	64	,	,	PUNCT
taxlaw-12712	768	65	transactions	transaction	NOUN
taxlaw-12712	768	66	at	at	ADP
taxlaw-12712	768	67	the	the	DET
taxlaw-12712	768	68	penumbra	penumbra	NOUN
taxlaw-12712	768	69	of	of	ADP
taxlaw-12712	768	70	constructive	constructive	ADJ
taxlaw-12712	768	71	sales	sale	NOUN
taxlaw-12712	768	72	may	may	AUX
taxlaw-12712	768	73	trigger	trigger	VERB
taxlaw-12712	768	74	realization	realization	NOUN
taxlaw-12712	768	75	,	,	PUNCT
taxlaw-12712	768	76	even	even	ADV
taxlaw-12712	768	77	if	if	SCONJ
taxlaw-12712	768	78	the	the	DET
taxlaw-12712	768	79	constructive	constructive	ADJ
taxlaw-12712	768	80	sale	sale	NOUN
taxlaw-12712	768	81	regime	regime	NOUN
taxlaw-12712	768	82	itself	itself	PRON
taxlaw-12712	768	83	does	do	VERB
taxlaw-12712	768	84	not	not	PART
taxlaw-12712	768	85	apply.200	apply.200	NOUN
taxlaw-12712	768	86	and	and	CCONJ
taxlaw-12712	768	87	,	,	PUNCT
taxlaw-12712	768	88	if	if	SCONJ
taxlaw-12712	768	89	the	the	DET
taxlaw-12712	768	90	constructive	constructive	ADJ
taxlaw-12712	768	91	sale	sale	NOUN
taxlaw-12712	768	92	regime	regime	NOUN
taxlaw-12712	768	93	targets	target	NOUN
taxlaw-12712	768	94	abuse	abuse	NOUN
taxlaw-12712	768	95	,	,	PUNCT
taxlaw-12712	768	96	perhaps	perhaps	ADV
taxlaw-12712	768	97	realization	realization	NOUN
taxlaw-12712	768	98	simply	simply	ADV
taxlaw-12712	768	99	is	be	AUX
taxlaw-12712	768	100	irrelevant	irrelevant	ADJ
taxlaw-12712	768	101	,	,	PUNCT
taxlaw-12712	768	102	and	and	CCONJ
taxlaw-12712	768	103	the	the	DET
taxlaw-12712	768	104	statutory	statutory	ADJ
taxlaw-12712	768	105	recognition	recognition	NOUN
taxlaw-12712	768	106	mechanic	mechanic	NOUN
taxlaw-12712	768	107	governs	govern	VERB
taxlaw-12712	768	108	.	.	PUNCT
taxlaw-12712	769	1	the	the	DET
taxlaw-12712	769	2	code	code	NOUN
taxlaw-12712	769	3	sheds	shed	VERB
taxlaw-12712	769	4	only	only	ADV
taxlaw-12712	769	5	indirect	indirect	ADJ
taxlaw-12712	769	6	light	light	NOUN
taxlaw-12712	769	7	on	on	ADP
taxlaw-12712	769	8	any	any	DET
taxlaw-12712	769	9	constitutional	constitutional	ADJ
taxlaw-12712	769	10	standard	standard	NOUN
taxlaw-12712	769	11	for	for	ADP
taxlaw-12712	769	12	realization	realization	NOUN
taxlaw-12712	769	13	.	.	PUNCT
taxlaw-12712	770	1	in	in	ADP
taxlaw-12712	770	2	the	the	DET
taxlaw-12712	770	3	context	context	NOUN
taxlaw-12712	770	4	of	of	ADP
taxlaw-12712	770	5	constructive	constructive	ADJ
taxlaw-12712	770	6	sales	sale	NOUN
taxlaw-12712	770	7	,	,	PUNCT
taxlaw-12712	770	8	a	a	DET
taxlaw-12712	770	9	constitutional	constitutional	ADJ
taxlaw-12712	770	10	realization	realization	NOUN
taxlaw-12712	770	11	requirement	requirement	NOUN
taxlaw-12712	770	12	would	would	AUX
taxlaw-12712	770	13	require	require	VERB
taxlaw-12712	770	14	adjudicators	adjudicator	NOUN
taxlaw-12712	770	15	to	to	PART
taxlaw-12712	770	16	divine	divine	VERB
taxlaw-12712	770	17	the	the	DET
taxlaw-12712	770	18	appropriate	appropriate	ADJ
taxlaw-12712	770	19	factual	factual	ADJ
taxlaw-12712	770	20	inquiry	inquiry	NOUN
taxlaw-12712	770	21	,	,	PUNCT
taxlaw-12712	770	22	as	as	ADV
taxlaw-12712	770	23	well	well	ADV
taxlaw-12712	770	24	as	as	ADP
taxlaw-12712	770	25	adduce	adduce	VERB
taxlaw-12712	770	26	the	the	DET
taxlaw-12712	770	27	proper	proper	ADJ
taxlaw-12712	770	28	transactional	transactional	ADJ
taxlaw-12712	770	29	scope	scope	NOUN
taxlaw-12712	770	30	,	,	PUNCT
taxlaw-12712	770	31	to	to	PART
taxlaw-12712	770	32	determine	determine	VERB
taxlaw-12712	770	33	the	the	DET
taxlaw-12712	770	34	extent	extent	NOUN
taxlaw-12712	770	35	to	to	PART
taxlaw-12712	770	36	which	which	PRON
taxlaw-12712	770	37	congress	congress	PROPN
taxlaw-12712	770	38	’s	’s	PART
taxlaw-12712	770	39	enactments	enactment	NOUN
taxlaw-12712	770	40	survive	survive	VERB
taxlaw-12712	770	41	a	a	DET
taxlaw-12712	770	42	constitutional	constitutional	ADJ
taxlaw-12712	770	43	analysis	analysis	NOUN
taxlaw-12712	770	44	.	.	PUNCT
taxlaw-12712	771	1	2	2	X
taxlaw-12712	771	2	.	.	X
taxlaw-12712	771	3	gift	gift	NOUN
taxlaw-12712	771	4	loans	loan	NOUN
taxlaw-12712	771	5	social	social	ADJ
taxlaw-12712	771	6	context	context	NOUN
taxlaw-12712	771	7	also	also	ADV
taxlaw-12712	771	8	bears	bear	VERB
taxlaw-12712	771	9	on	on	ADP
taxlaw-12712	771	10	the	the	DET
taxlaw-12712	771	11	legal	legal	ADJ
taxlaw-12712	771	12	concept	concept	NOUN
taxlaw-12712	771	13	of	of	ADP
taxlaw-12712	771	14	realization	realization	NOUN
taxlaw-12712	771	15	.	.	PUNCT
taxlaw-12712	772	1	the	the	DET
taxlaw-12712	772	2	code	code	NOUN
taxlaw-12712	772	3	,	,	PUNCT
taxlaw-12712	772	4	for	for	ADP
taxlaw-12712	772	5	example	example	NOUN
taxlaw-12712	772	6	,	,	PUNCT
taxlaw-12712	772	7	assigns	assign	VERB
taxlaw-12712	772	8	additional	additional	ADJ
taxlaw-12712	772	9	income	income	NOUN
taxlaw-12712	772	10	to	to	ADP
taxlaw-12712	772	11	lenders	lender	NOUN
taxlaw-12712	772	12	that	that	PRON
taxlaw-12712	772	13	charge	charge	VERB
taxlaw-12712	772	14	too	too	ADV
taxlaw-12712	772	15	little	little	ADJ
taxlaw-12712	772	16	interest	interest	NOUN
taxlaw-12712	772	17	,	,	PUNCT
taxlaw-12712	772	18	“	"	PUNCT
taxlaw-12712	772	19	where	where	SCONJ
taxlaw-12712	772	20	the	the	DET
taxlaw-12712	772	21	forgoing	forgoing	NOUN
taxlaw-12712	772	22	of	of	ADP
taxlaw-12712	772	23	interest	interest	NOUN
taxlaw-12712	772	24	is	be	AUX
taxlaw-12712	772	25	in	in	ADP
taxlaw-12712	772	26	the	the	DET
taxlaw-12712	772	27	nature	nature	NOUN
taxlaw-12712	772	28	of	of	ADP
taxlaw-12712	772	29	a	a	DET
taxlaw-12712	772	30	gift	gift	NOUN
taxlaw-12712	772	31	.	.	PUNCT
taxlaw-12712	773	1	”201	”201	PROPN
taxlaw-12712	773	2	typically	typically	ADV
taxlaw-12712	773	3	,	,	PUNCT
taxlaw-12712	773	4	these	these	DET
taxlaw-12712	773	5	gift	gift	NOUN
taxlaw-12712	773	6	loans	loan	NOUN
taxlaw-12712	773	7	—	—	PUNCT
taxlaw-12712	773	8	and	and	CCONJ
taxlaw-12712	773	9	the	the	DET
taxlaw-12712	773	10	“	"	PUNCT
taxlaw-12712	773	11	phantom	phantom	ADJ
taxlaw-12712	773	12	”	"	PUNCT
taxlaw-12712	773	13	income	income	NOUN
taxlaw-12712	773	14	they	they	PRON
taxlaw-12712	773	15	produce	produce	VERB
taxlaw-12712	773	16	—	—	PUNCT
taxlaw-12712	773	17	involve	involve	VERB
taxlaw-12712	773	18	members	member	NOUN
taxlaw-12712	773	19	of	of	ADP
taxlaw-12712	773	20	a	a	DET
taxlaw-12712	773	21	family	family	NOUN
taxlaw-12712	773	22	or	or	CCONJ
taxlaw-12712	773	23	other	other	ADJ
taxlaw-12712	773	24	individuals	individual	NOUN
taxlaw-12712	773	25	with	with	ADP
taxlaw-12712	773	26	deep	deep	ADJ
taxlaw-12712	773	27	social	social	ADJ
taxlaw-12712	773	28	ties.202	ties.202	PROPN
taxlaw-12712	773	29	the	the	DET
taxlaw-12712	773	30	statute	statute	NOUN
taxlaw-12712	773	31	does	do	AUX
taxlaw-12712	773	32	not	not	PART
taxlaw-12712	773	33	question	question	VERB
taxlaw-12712	773	34	gift	gift	NOUN
taxlaw-12712	773	35	loans	loan	NOUN
taxlaw-12712	773	36	’	'	PUNCT
taxlaw-12712	773	37	veracity	veracity	NOUN
taxlaw-12712	773	38	,	,	PUNCT
taxlaw-12712	773	39	or	or	CCONJ
taxlaw-12712	773	40	the	the	DET
taxlaw-12712	773	41	fact	fact	NOUN
taxlaw-12712	773	42	that	that	SCONJ
taxlaw-12712	773	43	relationships	relationship	NOUN
taxlaw-12712	773	44	influence	influence	VERB
taxlaw-12712	773	45	these	these	DET
taxlaw-12712	773	46	loans	loan	NOUN
taxlaw-12712	773	47	’	’	PART
taxlaw-12712	773	48	terms	term	NOUN
taxlaw-12712	773	49	,	,	PUNCT
taxlaw-12712	773	50	often	often	ADV
taxlaw-12712	773	51	to	to	ADP
taxlaw-12712	773	52	the	the	DET
taxlaw-12712	773	53	sale	sale	NOUN
taxlaw-12712	773	54	regime	regime	NOUN
taxlaw-12712	773	55	to	to	ADP
taxlaw-12712	773	56	transactions	transaction	NOUN
taxlaw-12712	773	57	“	"	PUNCT
taxlaw-12712	773	58	hav[ing	hav[e	VERB
taxlaw-12712	773	59	]	]	PUNCT
taxlaw-12712	773	60	substantially	substantially	ADV
taxlaw-12712	773	61	the	the	DET
taxlaw-12712	773	62	same	same	ADJ
taxlaw-12712	773	63	effect	effect	NOUN
taxlaw-12712	773	64	”	"	PUNCT
taxlaw-12712	773	65	as	as	ADP
taxlaw-12712	773	66	transactions	transaction	NOUN
taxlaw-12712	773	67	enumerated	enumerate	VERB
taxlaw-12712	773	68	in	in	ADP
taxlaw-12712	773	69	the	the	DET
taxlaw-12712	773	70	statute	statute	NOUN
taxlaw-12712	773	71	.	.	PUNCT
taxlaw-12712	774	1	see	see	VERB
taxlaw-12712	774	2	i.r.c	i.r.c	NOUN
taxlaw-12712	774	3	.	.	PUNCT
taxlaw-12712	775	1	§	§	PROPN
taxlaw-12712	775	2	1259(c)(1)(e	1259(c)(1)(e	NUM
taxlaw-12712	775	3	)	)	PUNCT
taxlaw-12712	775	4	.	.	PUNCT
taxlaw-12712	776	1	congress	congress	PROPN
taxlaw-12712	776	2	also	also	ADV
taxlaw-12712	776	3	instructed	instruct	VERB
taxlaw-12712	776	4	treasury	treasury	NOUN
taxlaw-12712	776	5	to	to	PART
taxlaw-12712	776	6	develop	develop	VERB
taxlaw-12712	776	7	“	"	PUNCT
taxlaw-12712	776	8	necessary	necessary	ADJ
taxlaw-12712	776	9	or	or	CCONJ
taxlaw-12712	776	10	appropriate	appropriate	ADJ
taxlaw-12712	776	11	”	"	PUNCT
taxlaw-12712	776	12	regulations	regulation	NOUN
taxlaw-12712	776	13	under	under	ADP
taxlaw-12712	776	14	i.r.c	i.r.c	NOUN
taxlaw-12712	776	15	.	.	PUNCT
taxlaw-12712	777	1	§	§	PROPN
taxlaw-12712	777	2	1259	1259	NUM
taxlaw-12712	777	3	.	.	PUNCT
taxlaw-12712	778	1	see	see	VERB
taxlaw-12712	778	2	i.r.c	i.r.c	NOUN
taxlaw-12712	778	3	.	.	PUNCT
taxlaw-12712	779	1	§	§	PROPN
taxlaw-12712	779	2	1259(f	1259(f	NUM
taxlaw-12712	779	3	)	)	PUNCT
taxlaw-12712	779	4	.	.	PUNCT
taxlaw-12712	780	1	treasury	treasury	PROPN
taxlaw-12712	780	2	has	have	AUX
taxlaw-12712	780	3	not	not	PART
taxlaw-12712	780	4	promulgated	promulgate	VERB
taxlaw-12712	780	5	regulations	regulation	NOUN
taxlaw-12712	780	6	under	under	ADP
taxlaw-12712	780	7	either	either	DET
taxlaw-12712	780	8	provision	provision	NOUN
taxlaw-12712	780	9	.	.	PUNCT
taxlaw-12712	781	1	see	see	VERB
taxlaw-12712	781	2	generally	generally	ADV
taxlaw-12712	781	3	frank	frank	PROPN
taxlaw-12712	781	4	g.	g.	PROPN
taxlaw-12712	781	5	colella	colella	PROPN
taxlaw-12712	781	6	,	,	PUNCT
taxlaw-12712	781	7	pinch	pinch	NOUN
taxlaw-12712	781	8	-	-	PUNCT
taxlaw-12712	781	9	hitting	hit	VERB
taxlaw-12712	781	10	for	for	ADP
taxlaw-12712	781	11	the	the	DET
taxlaw-12712	781	12	irs	irs	PROPN
taxlaw-12712	781	13	:	:	PUNCT
taxlaw-12712	781	14	second	second	ADJ
taxlaw-12712	781	15	circuit	circuit	NOUN
taxlaw-12712	781	16	adopts	adopt	VERB
taxlaw-12712	781	17	phantom	phantom	ADJ
taxlaw-12712	781	18	regulations	regulation	NOUN
taxlaw-12712	781	19	to	to	PART
taxlaw-12712	781	20	curb	curb	VERB
taxlaw-12712	781	21	a	a	DET
taxlaw-12712	781	22	monster	monster	NOUN
taxlaw-12712	781	23	abuse	abuse	NOUN
taxlaw-12712	781	24	of	of	ADP
taxlaw-12712	781	25	financial	financial	ADJ
taxlaw-12712	781	26	derivatives	derivative	NOUN
taxlaw-12712	781	27	,	,	PUNCT
taxlaw-12712	781	28	4	4	NUM
taxlaw-12712	781	29	bus	bus	NOUN
taxlaw-12712	781	30	.	.	PUNCT
taxlaw-12712	781	31	entrepreneurship	entrepreneurship	NOUN
taxlaw-12712	781	32	&	&	CCONJ
taxlaw-12712	781	33	tax	tax	PROPN
taxlaw-12712	781	34	l.	l.	PROPN
taxlaw-12712	781	35	rev	rev	PROPN
taxlaw-12712	781	36	.	.	PROPN
taxlaw-12712	781	37	26	26	NUM
taxlaw-12712	781	38	(	(	PUNCT
taxlaw-12712	781	39	2020	2020	NUM
taxlaw-12712	781	40	)	)	PUNCT
taxlaw-12712	781	41	(	(	PUNCT
taxlaw-12712	781	42	critiquing	critique	VERB
taxlaw-12712	781	43	mckelvey	mckelvey	NOUN
taxlaw-12712	781	44	as	as	ADP
taxlaw-12712	781	45	circumventing	circumvent	VERB
taxlaw-12712	781	46	treasury	treasury	NOUN
taxlaw-12712	781	47	’s	’s	PART
taxlaw-12712	781	48	obligation	obligation	NOUN
taxlaw-12712	781	49	to	to	PART
taxlaw-12712	781	50	issue	issue	VERB
taxlaw-12712	781	51	regulations	regulation	NOUN
taxlaw-12712	781	52	under	under	ADP
taxlaw-12712	781	53	i.r.c	i.r.c	NOUN
taxlaw-12712	781	54	.	.	PUNCT
taxlaw-12712	782	1	§	§	PROPN
taxlaw-12712	782	2	1259	1259	NUM
taxlaw-12712	782	3	)	)	PUNCT
taxlaw-12712	782	4	;	;	PUNCT
taxlaw-12712	782	5	john	john	PROPN
taxlaw-12712	782	6	kaufmann	kaufmann	PROPN
taxlaw-12712	782	7	,	,	PUNCT
taxlaw-12712	782	8	pontifications	pontification	NOUN
taxlaw-12712	782	9	on	on	ADP
taxlaw-12712	782	10	mckelvey	mckelvey	NOUN
taxlaw-12712	782	11	,	,	PUNCT
taxlaw-12712	782	12	155	155	NUM
taxlaw-12712	782	13	tax	tax	NOUN
taxlaw-12712	782	14	notes	note	NOUN
taxlaw-12712	782	15	1749	1749	NUM
taxlaw-12712	782	16	(	(	PUNCT
taxlaw-12712	782	17	june	june	PROPN
taxlaw-12712	782	18	19	19	NUM
taxlaw-12712	782	19	,	,	PUNCT
taxlaw-12712	782	20	2017	2017	NUM
taxlaw-12712	782	21	)	)	PUNCT
taxlaw-12712	782	22	(	(	PUNCT
taxlaw-12712	782	23	critiquing	critique	VERB
taxlaw-12712	782	24	the	the	DET
taxlaw-12712	782	25	tax	tax	NOUN
taxlaw-12712	782	26	court	court	NOUN
taxlaw-12712	782	27	’s	’s	PART
taxlaw-12712	782	28	holding	hold	VERB
taxlaw-12712	782	29	in	in	ADP
taxlaw-12712	782	30	favor	favor	NOUN
taxlaw-12712	782	31	of	of	ADP
taxlaw-12712	782	32	the	the	DET
taxlaw-12712	782	33	taxpayer	taxpayer	NOUN
taxlaw-12712	782	34	on	on	ADP
taxlaw-12712	782	35	reasoning	reason	VERB
taxlaw-12712	782	36	similar	similar	ADJ
taxlaw-12712	782	37	to	to	ADP
taxlaw-12712	782	38	the	the	DET
taxlaw-12712	782	39	second	second	ADJ
taxlaw-12712	782	40	circuit	circuit	NOUN
taxlaw-12712	782	41	)	)	PUNCT
taxlaw-12712	782	42	.	.	PUNCT
taxlaw-12712	783	1	198	198	NUM
taxlaw-12712	783	2	for	for	ADP
taxlaw-12712	783	3	example	example	NOUN
taxlaw-12712	783	4	,	,	PUNCT
taxlaw-12712	783	5	mckelvey	mckelvey	NOUN
taxlaw-12712	783	6	considers	consider	VERB
taxlaw-12712	783	7	probabilities	probability	NOUN
taxlaw-12712	783	8	in	in	ADP
taxlaw-12712	783	9	determining	determine	VERB
taxlaw-12712	783	10	a	a	DET
taxlaw-12712	783	11	constructive	constructive	ADJ
taxlaw-12712	783	12	sale	sale	NOUN
taxlaw-12712	783	13	but	but	CCONJ
taxlaw-12712	783	14	not	not	PART
taxlaw-12712	783	15	the	the	DET
taxlaw-12712	783	16	relative	relative	ADJ
taxlaw-12712	783	17	magnitudes	magnitude	NOUN
taxlaw-12712	783	18	of	of	ADP
taxlaw-12712	783	19	possible	possible	ADJ
taxlaw-12712	783	20	outcomes	outcome	NOUN
taxlaw-12712	783	21	.	.	PUNCT
taxlaw-12712	784	1	see	see	VERB
taxlaw-12712	784	2	thomas	thomas	PROPN
taxlaw-12712	784	3	j.	j.	PROPN
taxlaw-12712	784	4	brennan	brennan	PROPN
taxlaw-12712	784	5	&	&	CCONJ
taxlaw-12712	784	6	david	david	PROPN
taxlaw-12712	784	7	m.	m.	PROPN
taxlaw-12712	784	8	schizer	schizer	PROPN
taxlaw-12712	784	9	,	,	PUNCT
taxlaw-12712	784	10	transaction	transaction	NOUN
taxlaw-12712	784	11	-	-	PUNCT
taxlaw-12712	784	12	specific	specific	ADJ
taxlaw-12712	784	13	tax	tax	NOUN
taxlaw-12712	784	14	reform	reform	NOUN
taxlaw-12712	784	15	in	in	ADP
taxlaw-12712	784	16	three	three	NUM
taxlaw-12712	784	17	steps	step	NOUN
taxlaw-12712	784	18	:	:	PUNCT
taxlaw-12712	784	19	the	the	DET
taxlaw-12712	784	20	case	case	NOUN
taxlaw-12712	784	21	of	of	ADP
taxlaw-12712	784	22	constructive	constructive	ADJ
taxlaw-12712	784	23	ownership	ownership	NOUN
taxlaw-12712	784	24	,	,	PUNCT
taxlaw-12712	784	25	15	15	NUM
taxlaw-12712	784	26	colum	colum	NOUN
taxlaw-12712	784	27	.	.	PUNCT
taxlaw-12712	785	1	j.	j.	PROPN
taxlaw-12712	785	2	tax	tax	PROPN
taxlaw-12712	785	3	l.	l.	PROPN
taxlaw-12712	785	4	1	1	NUM
taxlaw-12712	785	5	,	,	PUNCT
taxlaw-12712	785	6	49	49	NUM
taxlaw-12712	785	7	-	-	SYM
taxlaw-12712	785	8	50	50	NUM
taxlaw-12712	785	9	(	(	PUNCT
taxlaw-12712	785	10	2024	2024	NUM
taxlaw-12712	785	11	)	)	PUNCT
taxlaw-12712	785	12	.	.	PUNCT
taxlaw-12712	786	1	199	199	NUM
taxlaw-12712	786	2	see	see	NOUN
taxlaw-12712	786	3	elkins	elkin	NOUN
taxlaw-12712	786	4	,	,	PUNCT
taxlaw-12712	786	5	supra	supra	PROPN
taxlaw-12712	786	6	note	note	PROPN
taxlaw-12712	786	7	168	168	NUM
taxlaw-12712	786	8	,	,	PUNCT
taxlaw-12712	786	9	at	at	ADP
taxlaw-12712	786	10	392	392	NUM
taxlaw-12712	786	11	n.29	n.29	NOUN
taxlaw-12712	786	12	(	(	PUNCT
taxlaw-12712	786	13	“	"	PUNCT
taxlaw-12712	786	14	from	from	ADP
taxlaw-12712	786	15	an	an	DET
taxlaw-12712	786	16	economic	economic	ADJ
taxlaw-12712	786	17	perspective	perspective	NOUN
taxlaw-12712	786	18	,	,	PUNCT
taxlaw-12712	786	19	short	short	NOUN
taxlaw-12712	786	20	-	-	PUNCT
taxlaw-12712	786	21	against	against	ADP
taxlaw-12712	786	22	-	-	PUNCT
taxlaw-12712	786	23	the	the	DET
taxlaw-12712	786	24	-	-	PUNCT
taxlaw-12712	786	25	box	box	NOUN
taxlaw-12712	786	26	transactions	transaction	NOUN
taxlaw-12712	786	27	look	look	VERB
taxlaw-12712	786	28	too	too	ADV
taxlaw-12712	786	29	much	much	ADV
taxlaw-12712	786	30	like	like	ADP
taxlaw-12712	786	31	sales	sale	NOUN
taxlaw-12712	786	32	for	for	SCONJ
taxlaw-12712	786	33	them	they	PRON
taxlaw-12712	786	34	to	to	PART
taxlaw-12712	786	35	be	be	AUX
taxlaw-12712	786	36	not	not	PART
taxlaw-12712	786	37	treated	treat	VERB
taxlaw-12712	786	38	as	as	ADP
taxlaw-12712	786	39	realization	realization	NOUN
taxlaw-12712	786	40	events	event	NOUN
taxlaw-12712	786	41	.	.	PUNCT
taxlaw-12712	786	42	”	"	PUNCT
taxlaw-12712	786	43	)	)	PUNCT
taxlaw-12712	786	44	;	;	PUNCT
taxlaw-12712	786	45	see	see	VERB
taxlaw-12712	786	46	also	also	ADV
taxlaw-12712	786	47	bradford	bradford	PROPN
taxlaw-12712	786	48	v.	v.	PROPN
taxlaw-12712	786	49	united	united	PROPN
taxlaw-12712	786	50	states	states	PROPN
taxlaw-12712	786	51	,	,	PUNCT
taxlaw-12712	786	52	444	444	NUM
taxlaw-12712	786	53	f.2d	f.2d	NOUN
taxlaw-12712	786	54	1133	1133	NUM
taxlaw-12712	786	55	(	(	PUNCT
taxlaw-12712	786	56	ct	ct	PROPN
taxlaw-12712	786	57	.	.	PUNCT
taxlaw-12712	786	58	cl	cl	NOUN
taxlaw-12712	786	59	.	.	PROPN
taxlaw-12712	786	60	1971	1971	NUM
taxlaw-12712	786	61	)	)	PUNCT
taxlaw-12712	786	62	(	(	PUNCT
taxlaw-12712	786	63	treating	treat	VERB
taxlaw-12712	786	64	a	a	DET
taxlaw-12712	786	65	purchase	purchase	NOUN
taxlaw-12712	786	66	combined	combine	VERB
taxlaw-12712	786	67	with	with	ADP
taxlaw-12712	786	68	a	a	DET
taxlaw-12712	786	69	forward	forward	ADJ
taxlaw-12712	786	70	contract	contract	NOUN
taxlaw-12712	786	71	to	to	PART
taxlaw-12712	786	72	sell	sell	VERB
taxlaw-12712	786	73	as	as	ADP
taxlaw-12712	786	74	a	a	DET
taxlaw-12712	786	75	realization	realization	NOUN
taxlaw-12712	786	76	event	event	NOUN
taxlaw-12712	786	77	on	on	ADP
taxlaw-12712	786	78	the	the	DET
taxlaw-12712	786	79	date	date	NOUN
taxlaw-12712	786	80	of	of	ADP
taxlaw-12712	786	81	purchase	purchase	NOUN
taxlaw-12712	786	82	)	)	PUNCT
taxlaw-12712	786	83	.	.	PUNCT
taxlaw-12712	787	1	200	200	NUM
taxlaw-12712	787	2	see	see	VERB
taxlaw-12712	787	3	anschutz	anschutz	PROPN
taxlaw-12712	787	4	co.	co.	PROPN
taxlaw-12712	788	1	v.	v.	CCONJ
taxlaw-12712	788	2	comm’r	comm’r	NOUN
taxlaw-12712	788	3	,	,	PUNCT
taxlaw-12712	788	4	135	135	NUM
taxlaw-12712	788	5	t.c	t.c	PROPN
taxlaw-12712	788	6	.	.	PROPN
taxlaw-12712	788	7	78	78	NUM
taxlaw-12712	788	8	(	(	PUNCT
taxlaw-12712	788	9	2010	2010	NUM
taxlaw-12712	788	10	)	)	PUNCT
taxlaw-12712	788	11	,	,	PUNCT
taxlaw-12712	788	12	aff'd	aff'd	NOUN
taxlaw-12712	788	13	,	,	PUNCT
taxlaw-12712	788	14	664	664	NUM
taxlaw-12712	788	15	f.3d	f.3d	NUM
taxlaw-12712	788	16	313	313	NUM
taxlaw-12712	788	17	(	(	PUNCT
taxlaw-12712	788	18	10th	10th	ADJ
taxlaw-12712	788	19	cir	cir	NOUN
taxlaw-12712	788	20	.	.	PROPN
taxlaw-12712	788	21	2011	2011	NUM
taxlaw-12712	788	22	)	)	PUNCT
taxlaw-12712	789	1	(	(	PUNCT
taxlaw-12712	789	2	holding	hold	VERB
taxlaw-12712	789	3	that	that	SCONJ
taxlaw-12712	789	4	a	a	DET
taxlaw-12712	789	5	prepaid	prepaid	ADJ
taxlaw-12712	789	6	variable	variable	NOUN
taxlaw-12712	789	7	forward	forward	ADJ
taxlaw-12712	789	8	contract	contract	NOUN
taxlaw-12712	789	9	,	,	PUNCT
taxlaw-12712	789	10	combined	combine	VERB
taxlaw-12712	789	11	with	with	ADP
taxlaw-12712	789	12	a	a	DET
taxlaw-12712	789	13	loan	loan	NOUN
taxlaw-12712	789	14	of	of	ADP
taxlaw-12712	789	15	the	the	DET
taxlaw-12712	789	16	underlying	underlie	VERB
taxlaw-12712	789	17	securities	security	NOUN
taxlaw-12712	789	18	,	,	PUNCT
taxlaw-12712	789	19	constituted	constitute	VERB
taxlaw-12712	789	20	a	a	DET
taxlaw-12712	789	21	sale	sale	NOUN
taxlaw-12712	789	22	for	for	ADP
taxlaw-12712	789	23	tax	tax	NOUN
taxlaw-12712	789	24	purposes	purpose	NOUN
taxlaw-12712	789	25	but	but	CCONJ
taxlaw-12712	789	26	not	not	PART
taxlaw-12712	789	27	a	a	DET
taxlaw-12712	789	28	constructive	constructive	ADJ
taxlaw-12712	789	29	sale	sale	NOUN
taxlaw-12712	789	30	under	under	ADP
taxlaw-12712	789	31	i.r.c	i.r.c	NOUN
taxlaw-12712	789	32	.	.	PUNCT
taxlaw-12712	790	1	§	§	PROPN
taxlaw-12712	790	2	1259	1259	NUM
taxlaw-12712	790	3	)	)	PUNCT
taxlaw-12712	791	1	;	;	PUNCT
taxlaw-12712	791	2	see	see	VERB
taxlaw-12712	791	3	also	also	ADV
taxlaw-12712	791	4	progressive	progressive	PROPN
taxlaw-12712	791	5	corp	corp	PROPN
taxlaw-12712	791	6	.	.	PROPN
taxlaw-12712	792	1	v.	v.	PROPN
taxlaw-12712	792	2	united	united	PROPN
taxlaw-12712	792	3	states	states	PROPN
taxlaw-12712	792	4	,	,	PUNCT
taxlaw-12712	792	5	970	970	NUM
taxlaw-12712	792	6	f.2d	f.2d	NOUN
taxlaw-12712	792	7	188	188	NUM
taxlaw-12712	792	8	(	(	PUNCT
taxlaw-12712	792	9	6th	6th	ADJ
taxlaw-12712	792	10	cir	cir	NOUN
taxlaw-12712	792	11	.	.	PROPN
taxlaw-12712	792	12	1992	1992	NUM
taxlaw-12712	792	13	)	)	PUNCT
taxlaw-12712	792	14	(	(	PUNCT
taxlaw-12712	792	15	treating	treat	VERB
taxlaw-12712	792	16	the	the	DET
taxlaw-12712	792	17	issuance	issuance	NOUN
taxlaw-12712	792	18	of	of	ADP
taxlaw-12712	792	19	an	an	DET
taxlaw-12712	792	20	in	in	ADP
taxlaw-12712	792	21	-	-	PUNCT
taxlaw-12712	792	22	themoney	themoney	NOUN
taxlaw-12712	792	23	call	call	NOUN
taxlaw-12712	792	24	option	option	NOUN
taxlaw-12712	792	25	with	with	ADP
taxlaw-12712	792	26	respect	respect	NOUN
taxlaw-12712	792	27	to	to	ADP
taxlaw-12712	792	28	stock	stock	NOUN
taxlaw-12712	792	29	as	as	ADP
taxlaw-12712	792	30	a	a	DET
taxlaw-12712	792	31	sale	sale	NOUN
taxlaw-12712	792	32	of	of	ADP
taxlaw-12712	792	33	that	that	DET
taxlaw-12712	792	34	stock	stock	NOUN
taxlaw-12712	792	35	when	when	SCONJ
taxlaw-12712	792	36	exercise	exercise	NOUN
taxlaw-12712	792	37	of	of	ADP
taxlaw-12712	792	38	that	that	DET
taxlaw-12712	792	39	option	option	NOUN
taxlaw-12712	792	40	was	be	AUX
taxlaw-12712	792	41	“	"	PUNCT
taxlaw-12712	792	42	virtually	virtually	ADV
taxlaw-12712	792	43	certain	certain	ADJ
taxlaw-12712	792	44	”	"	PUNCT
taxlaw-12712	792	45	)	)	PUNCT
taxlaw-12712	792	46	;	;	PUNCT
taxlaw-12712	792	47	see	see	VERB
taxlaw-12712	792	48	generally	generally	ADV
taxlaw-12712	792	49	morse	morse	ADJ
taxlaw-12712	792	50	,	,	PUNCT
taxlaw-12712	792	51	supra	supra	PROPN
taxlaw-12712	792	52	note	note	NOUN
taxlaw-12712	792	53	23	23	NUM
taxlaw-12712	792	54	,	,	PUNCT
taxlaw-12712	792	55	at	at	ADP
taxlaw-12712	792	56	1393	1393	NUM
taxlaw-12712	792	57	(	(	PUNCT
taxlaw-12712	792	58	describing	describe	VERB
taxlaw-12712	792	59	the	the	DET
taxlaw-12712	792	60	space	space	NOUN
taxlaw-12712	792	61	between	between	ADP
taxlaw-12712	792	62	a	a	DET
taxlaw-12712	792	63	“	"	PUNCT
taxlaw-12712	792	64	sure	sure	ADJ
taxlaw-12712	792	65	shipwreck	shipwreck	NOUN
taxlaw-12712	792	66	”	"	PUNCT
taxlaw-12712	792	67	and	and	CCONJ
taxlaw-12712	792	68	a	a	DET
taxlaw-12712	792	69	“	"	PUNCT
taxlaw-12712	792	70	safe	safe	ADJ
taxlaw-12712	792	71	harbor	harbor	NOUN
taxlaw-12712	792	72	”	"	PUNCT
taxlaw-12712	792	73	for	for	ADP
taxlaw-12712	792	74	purposes	purpose	NOUN
taxlaw-12712	792	75	of	of	ADP
taxlaw-12712	792	76	i.r.c	i.r.c	NOUN
taxlaw-12712	792	77	.	.	PUNCT
taxlaw-12712	793	1	§	§	PROPN
taxlaw-12712	793	2	1259	1259	NUM
taxlaw-12712	793	3	)	)	PUNCT
taxlaw-12712	793	4	.	.	PUNCT
taxlaw-12712	794	1	201	201	NUM
taxlaw-12712	794	2	i.r.c	i.r.c	NOUN
taxlaw-12712	794	3	.	.	PUNCT
taxlaw-12712	795	1	§	§	PROPN
taxlaw-12712	795	2	7872(f)(3	7872(f)(3	NOUN
taxlaw-12712	795	3	)	)	PUNCT
taxlaw-12712	795	4	.	.	PUNCT
taxlaw-12712	796	1	202	202	NUM
taxlaw-12712	796	2	see	see	VERB
taxlaw-12712	796	3	stephen	stephen	PROPN
taxlaw-12712	796	4	r.	r.	PROPN
taxlaw-12712	796	5	akers	akers	PROPN
taxlaw-12712	796	6	&	&	CCONJ
taxlaw-12712	796	7	philip	philip	PROPN
taxlaw-12712	796	8	j.	j.	PROPN
taxlaw-12712	796	9	hayes	hayes	PROPN
taxlaw-12712	796	10	,	,	PUNCT
taxlaw-12712	796	11	estate	estate	NOUN
taxlaw-12712	796	12	planning	planning	NOUN
taxlaw-12712	796	13	issues	issue	NOUN
taxlaw-12712	796	14	with	with	ADP
taxlaw-12712	796	15	intra	intra	ADJ
taxlaw-12712	796	16	-	-	ADJ
taxlaw-12712	796	17	family	family	ADJ
taxlaw-12712	796	18	loans	loan	NOUN
taxlaw-12712	796	19	and	and	CCONJ
taxlaw-12712	796	20	notes	note	NOUN
taxlaw-12712	796	21	,	,	PUNCT
taxlaw-12712	796	22	38	38	NUM
taxlaw-12712	796	23	actec	actec	ADJ
taxlaw-12712	796	24	l.j	l.j	PROPN
taxlaw-12712	796	25	.	.	PROPN
taxlaw-12712	796	26	51	51	NUM
taxlaw-12712	796	27	,	,	PUNCT
taxlaw-12712	796	28	70	70	NUM
taxlaw-12712	796	29	(	(	PUNCT
taxlaw-12712	796	30	2012	2012	NUM
taxlaw-12712	796	31	)	)	PUNCT
taxlaw-12712	796	32	.	.	PUNCT
taxlaw-12712	797	1	28	28	NUM
taxlaw-12712	797	2	columbia	columbia	PROPN
taxlaw-12712	797	3	journal	journal	PROPN
taxlaw-12712	797	4	of	of	ADP
taxlaw-12712	797	5	tax	tax	NOUN
taxlaw-12712	797	6	law	law	NOUN
taxlaw-12712	797	7	[	[	X
taxlaw-12712	797	8	vol	vol	NOUN
taxlaw-12712	797	9	.	.	PUNCT
taxlaw-12712	798	1	16:1	16:1	NUM
taxlaw-12712	798	2	borrower	borrower	NOUN
taxlaw-12712	798	3	-	-	PUNCT
taxlaw-12712	798	4	donee	donee	NOUN
taxlaw-12712	798	5	’s	’s	PART
taxlaw-12712	798	6	benefit.203	benefit.203	NUM
taxlaw-12712	798	7	instead	instead	ADV
taxlaw-12712	798	8	,	,	PUNCT
taxlaw-12712	798	9	this	this	DET
taxlaw-12712	798	10	regime	regime	NOUN
taxlaw-12712	798	11	has	have	VERB
taxlaw-12712	798	12	an	an	DET
taxlaw-12712	798	13	antiabuse	antiabuse	ADJ
taxlaw-12712	798	14	function.204	function.204	NOUN
taxlaw-12712	798	15	for	for	ADP
taxlaw-12712	798	16	gift	gift	NOUN
taxlaw-12712	798	17	loans	loan	NOUN
taxlaw-12712	798	18	that	that	PRON
taxlaw-12712	798	19	exceed	exceed	VERB
taxlaw-12712	798	20	certain	certain	ADJ
taxlaw-12712	798	21	(	(	PUNCT
taxlaw-12712	798	22	generous	generous	ADJ
taxlaw-12712	798	23	)	)	PUNCT
taxlaw-12712	798	24	thresholds,205	thresholds,205	NOUN
taxlaw-12712	799	1	the	the	DET
taxlaw-12712	799	2	lender	lender	NOUN
taxlaw-12712	799	3	-	-	PUNCT
taxlaw-12712	799	4	donor	donor	NOUN
taxlaw-12712	799	5	must	must	AUX
taxlaw-12712	799	6	include	include	VERB
taxlaw-12712	799	7	a	a	DET
taxlaw-12712	799	8	proxy	proxy	NOUN
taxlaw-12712	799	9	for	for	ADP
taxlaw-12712	799	10	forgone	forgo	VERB
taxlaw-12712	799	11	interest	interest	NOUN
taxlaw-12712	799	12	payments	payment	NOUN
taxlaw-12712	799	13	from	from	ADP
taxlaw-12712	799	14	the	the	DET
taxlaw-12712	799	15	borrower	borrower	NOUN
taxlaw-12712	799	16	-	-	PUNCT
taxlaw-12712	799	17	donee	donee	NOUN
taxlaw-12712	799	18	.	.	PUNCT
taxlaw-12712	800	1	this	this	DET
taxlaw-12712	800	2	proxy	proxy	NOUN
taxlaw-12712	800	3	is	be	AUX
taxlaw-12712	800	4	less	less	ADJ
taxlaw-12712	800	5	than	than	SCONJ
taxlaw-12712	800	6	the	the	DET
taxlaw-12712	800	7	borrower	borrower	NOUN
taxlaw-12712	800	8	-	-	PUNCT
taxlaw-12712	800	9	donee	donee	NOUN
taxlaw-12712	800	10	would	would	AUX
taxlaw-12712	800	11	pay	pay	VERB
taxlaw-12712	800	12	to	to	ADP
taxlaw-12712	800	13	an	an	DET
taxlaw-12712	800	14	unrelated	unrelated	ADJ
taxlaw-12712	800	15	party	party	NOUN
taxlaw-12712	800	16	but	but	CCONJ
taxlaw-12712	800	17	greater	great	ADJ
taxlaw-12712	800	18	than	than	ADP
taxlaw-12712	800	19	zero206	zero206	PROPN
taxlaw-12712	800	20	—	—	PUNCT
taxlaw-12712	800	21	a	a	DET
taxlaw-12712	800	22	legislative	legislative	ADJ
taxlaw-12712	800	23	compromise	compromise	NOUN
taxlaw-12712	800	24	in	in	ADP
taxlaw-12712	800	25	the	the	DET
taxlaw-12712	800	26	treatment	treatment	NOUN
taxlaw-12712	800	27	of	of	ADP
taxlaw-12712	800	28	fundamentally	fundamentally	ADV
taxlaw-12712	800	29	nonmarket	nonmarket	ADJ
taxlaw-12712	800	30	transactions	transaction	NOUN
taxlaw-12712	800	31	.	.	PUNCT
taxlaw-12712	801	1	consider	consider	VERB
taxlaw-12712	801	2	parent	parent	NOUN
taxlaw-12712	801	3	,	,	PUNCT
taxlaw-12712	801	4	who	who	PRON
taxlaw-12712	801	5	loans	loan	VERB
taxlaw-12712	801	6	$	$	SYM
taxlaw-12712	801	7	200,000	200,000	NUM
taxlaw-12712	801	8	cash	cash	NOUN
taxlaw-12712	801	9	to	to	ADP
taxlaw-12712	801	10	child	child	NOUN
taxlaw-12712	801	11	,	,	PUNCT
taxlaw-12712	801	12	interest	interest	NOUN
taxlaw-12712	801	13	-	-	PUNCT
taxlaw-12712	801	14	free	free	ADJ
taxlaw-12712	801	15	.	.	PUNCT
taxlaw-12712	802	1	child	child	NOUN
taxlaw-12712	802	2	invests	invest	VERB
taxlaw-12712	802	3	the	the	DET
taxlaw-12712	802	4	cash	cash	NOUN
taxlaw-12712	802	5	in	in	ADP
taxlaw-12712	802	6	assets	asset	NOUN
taxlaw-12712	802	7	that	that	PRON
taxlaw-12712	802	8	yield	yield	VERB
taxlaw-12712	802	9	a	a	DET
taxlaw-12712	802	10	simple	simple	ADJ
taxlaw-12712	802	11	annual	annual	ADJ
taxlaw-12712	802	12	return	return	NOUN
taxlaw-12712	802	13	of	of	ADP
taxlaw-12712	802	14	10	10	NUM
taxlaw-12712	802	15	%	%	NOUN
taxlaw-12712	802	16	,	,	PUNCT
taxlaw-12712	802	17	or	or	CCONJ
taxlaw-12712	802	18	$	$	SYM
taxlaw-12712	802	19	20,000	20,000	NUM
taxlaw-12712	802	20	per	per	ADP
taxlaw-12712	802	21	year	year	NOUN
taxlaw-12712	802	22	.	.	PUNCT
taxlaw-12712	803	1	if	if	SCONJ
taxlaw-12712	803	2	the	the	DET
taxlaw-12712	803	3	tax	tax	NOUN
taxlaw-12712	803	4	system	system	NOUN
taxlaw-12712	803	5	respects	respect	VERB
taxlaw-12712	803	6	this	this	DET
taxlaw-12712	803	7	arrangement	arrangement	NOUN
taxlaw-12712	803	8	,	,	PUNCT
taxlaw-12712	803	9	parent	parent	NOUN
taxlaw-12712	803	10	has	have	AUX
taxlaw-12712	803	11	,	,	PUNCT
taxlaw-12712	803	12	in	in	ADP
taxlaw-12712	803	13	effect	effect	NOUN
taxlaw-12712	803	14	,	,	PUNCT
taxlaw-12712	803	15	shifted	shift	VERB
taxlaw-12712	803	16	$	$	SYM
taxlaw-12712	803	17	20,000	20,000	NUM
taxlaw-12712	803	18	of	of	ADP
taxlaw-12712	803	19	capital	capital	NOUN
taxlaw-12712	803	20	income	income	NOUN
taxlaw-12712	803	21	to	to	ADP
taxlaw-12712	803	22	child	child	NOUN
taxlaw-12712	803	23	,	,	PUNCT
taxlaw-12712	803	24	where	where	SCONJ
taxlaw-12712	803	25	that	that	DET
taxlaw-12712	803	26	income	income	NOUN
taxlaw-12712	803	27	may	may	AUX
taxlaw-12712	803	28	face	face	VERB
taxlaw-12712	803	29	lower	low	ADJ
taxlaw-12712	803	30	marginal	marginal	ADJ
taxlaw-12712	803	31	rates	rate	NOUN
taxlaw-12712	803	32	or	or	CCONJ
taxlaw-12712	803	33	otherwise	otherwise	ADV
taxlaw-12712	803	34	incur	incur	VERB
taxlaw-12712	803	35	lower	low	ADJ
taxlaw-12712	803	36	tax	tax	NOUN
taxlaw-12712	803	37	liabilities	liability	NOUN
taxlaw-12712	803	38	.	.	PUNCT
taxlaw-12712	804	1	furthermore	furthermore	ADV
taxlaw-12712	804	2	,	,	PUNCT
taxlaw-12712	804	3	the	the	DET
taxlaw-12712	804	4	$	$	SYM
taxlaw-12712	804	5	200,000	200,000	NUM
taxlaw-12712	804	6	loan	loan	NOUN
taxlaw-12712	804	7	is	be	AUX
taxlaw-12712	804	8	not	not	PART
taxlaw-12712	804	9	permanent	permanent	ADJ
taxlaw-12712	804	10	,	,	PUNCT
taxlaw-12712	804	11	and	and	CCONJ
taxlaw-12712	804	12	parent	parent	NOUN
taxlaw-12712	804	13	can	can	AUX
taxlaw-12712	804	14	recall	recall	VERB
taxlaw-12712	804	15	the	the	DET
taxlaw-12712	804	16	capital	capital	NOUN
taxlaw-12712	804	17	on	on	ADP
taxlaw-12712	804	18	demand	demand	NOUN
taxlaw-12712	804	19	or	or	CCONJ
taxlaw-12712	804	20	after	after	ADP
taxlaw-12712	804	21	a	a	DET
taxlaw-12712	804	22	term	term	NOUN
taxlaw-12712	804	23	formally	formally	ADV
taxlaw-12712	804	24	or	or	CCONJ
taxlaw-12712	804	25	informally	informally	ADV
taxlaw-12712	804	26	negotiated	negotiate	VERB
taxlaw-12712	804	27	with	with	ADP
taxlaw-12712	804	28	child.207	child.207	NOUN
taxlaw-12712	804	29	the	the	DET
taxlaw-12712	804	30	relationship	relationship	NOUN
taxlaw-12712	804	31	between	between	ADP
taxlaw-12712	804	32	parent	parent	NOUN
taxlaw-12712	804	33	and	and	CCONJ
taxlaw-12712	804	34	child	child	NOUN
taxlaw-12712	804	35	mediates	mediate	VERB
taxlaw-12712	804	36	these	these	DET
taxlaw-12712	804	37	economic	economic	ADJ
taxlaw-12712	804	38	transactions	transaction	NOUN
taxlaw-12712	804	39	and	and	CCONJ
taxlaw-12712	804	40	facilitates	facilitate	VERB
taxlaw-12712	804	41	joint	joint	ADJ
taxlaw-12712	804	42	decision	decision	NOUN
taxlaw-12712	804	43	-	-	PUNCT
taxlaw-12712	804	44	making	making	NOUN
taxlaw-12712	804	45	about	about	ADP
taxlaw-12712	804	46	which	which	DET
taxlaw-12712	804	47	person	person	NOUN
taxlaw-12712	804	48	should	should	AUX
taxlaw-12712	804	49	report	report	VERB
taxlaw-12712	804	50	taxable	taxable	ADJ
taxlaw-12712	804	51	income	income	NOUN
taxlaw-12712	804	52	earned	earn	VERB
taxlaw-12712	804	53	on	on	ADP
taxlaw-12712	804	54	parent	parent	NOUN
taxlaw-12712	804	55	’s	’s	PART
taxlaw-12712	804	56	capital	capital	NOUN
taxlaw-12712	804	57	.	.	PUNCT
taxlaw-12712	805	1	the	the	DET
taxlaw-12712	805	2	gift	gift	NOUN
taxlaw-12712	805	3	loan	loan	NOUN
taxlaw-12712	805	4	rules	rule	NOUN
taxlaw-12712	805	5	crimp	crimp	VERB
taxlaw-12712	805	6	this	this	DET
taxlaw-12712	805	7	flexibility	flexibility	NOUN
taxlaw-12712	805	8	(	(	PUNCT
taxlaw-12712	805	9	and	and	CCONJ
taxlaw-12712	805	10	combat	combat	NOUN
taxlaw-12712	805	11	tax	tax	NOUN
taxlaw-12712	805	12	gaming	gaming	NOUN
taxlaw-12712	805	13	)	)	PUNCT
taxlaw-12712	805	14	by	by	ADP
taxlaw-12712	805	15	requiring	require	VERB
taxlaw-12712	805	16	parent	parent	NOUN
taxlaw-12712	805	17	to	to	PART
taxlaw-12712	805	18	recognize	recognize	VERB
taxlaw-12712	805	19	interest	interest	NOUN
taxlaw-12712	805	20	income	income	NOUN
taxlaw-12712	805	21	based	base	VERB
taxlaw-12712	805	22	on	on	ADP
taxlaw-12712	805	23	market	market	NOUN
taxlaw-12712	805	24	yields	yield	NOUN
taxlaw-12712	805	25	on	on	ADP
taxlaw-12712	805	26	u.s	u.s	PROPN
taxlaw-12712	805	27	.	.	PROPN
taxlaw-12712	805	28	treasury	treasury	PROPN
taxlaw-12712	805	29	bonds	bond	NOUN
taxlaw-12712	805	30	—	—	PUNCT
taxlaw-12712	805	31	an	an	DET
taxlaw-12712	805	32	interest	interest	NOUN
taxlaw-12712	805	33	rate	rate	NOUN
taxlaw-12712	805	34	historically	historically	ADV
taxlaw-12712	805	35	treated	treat	VERB
taxlaw-12712	805	36	as	as	ADP
taxlaw-12712	805	37	connected	connect	VERB
taxlaw-12712	805	38	to	to	ADP
taxlaw-12712	805	39	(	(	PUNCT
taxlaw-12712	805	40	although	although	SCONJ
taxlaw-12712	805	41	almost	almost	ADV
taxlaw-12712	805	42	certainly	certainly	ADV
taxlaw-12712	805	43	less	less	ADJ
taxlaw-12712	805	44	than	than	ADP
taxlaw-12712	805	45	)	)	PUNCT
taxlaw-12712	805	46	the	the	DET
taxlaw-12712	805	47	risk	risk	NOUN
taxlaw-12712	805	48	-	-	PUNCT
taxlaw-12712	805	49	free	free	ADJ
taxlaw-12712	805	50	rate	rate	NOUN
taxlaw-12712	805	51	of	of	ADP
taxlaw-12712	805	52	return	return	NOUN
taxlaw-12712	805	53	to	to	ADP
taxlaw-12712	805	54	capital.208	capital.208	VERB
taxlaw-12712	805	55	assume	assume	NOUN
taxlaw-12712	805	56	,	,	PUNCT
taxlaw-12712	805	57	for	for	ADP
taxlaw-12712	805	58	this	this	DET
taxlaw-12712	805	59	example	example	NOUN
taxlaw-12712	805	60	,	,	PUNCT
taxlaw-12712	805	61	that	that	SCONJ
taxlaw-12712	805	62	the	the	DET
taxlaw-12712	805	63	assigned	assign	VERB
taxlaw-12712	805	64	interest	interest	NOUN
taxlaw-12712	805	65	rate	rate	NOUN
taxlaw-12712	805	66	is	be	AUX
taxlaw-12712	805	67	2	2	NUM
taxlaw-12712	805	68	%	%	NOUN
taxlaw-12712	805	69	,	,	PUNCT
taxlaw-12712	805	70	or	or	CCONJ
taxlaw-12712	805	71	$	$	SYM
taxlaw-12712	805	72	4,000	4,000	NUM
taxlaw-12712	805	73	per	per	ADP
taxlaw-12712	805	74	year	year	NOUN
taxlaw-12712	805	75	in	in	ADP
taxlaw-12712	805	76	interest	interest	NOUN
taxlaw-12712	805	77	on	on	ADP
taxlaw-12712	805	78	the	the	DET
taxlaw-12712	805	79	$	$	SYM
taxlaw-12712	805	80	200,000	200,000	NUM
taxlaw-12712	805	81	loan	loan	NOUN
taxlaw-12712	805	82	from	from	ADP
taxlaw-12712	805	83	parent	parent	NOUN
taxlaw-12712	805	84	to	to	ADP
taxlaw-12712	805	85	child	child	NOUN
taxlaw-12712	805	86	.	.	PUNCT
taxlaw-12712	806	1	income	income	NOUN
taxlaw-12712	806	2	arises	arise	VERB
taxlaw-12712	806	3	through	through	ADP
taxlaw-12712	806	4	a	a	DET
taxlaw-12712	806	5	pair	pair	NOUN
taxlaw-12712	806	6	of	of	ADP
taxlaw-12712	806	7	constructive	constructive	ADJ
taxlaw-12712	806	8	transactions	transaction	NOUN
taxlaw-12712	806	9	.	.	PUNCT
taxlaw-12712	807	1	parent	parent	NOUN
taxlaw-12712	807	2	is	be	AUX
taxlaw-12712	807	3	treated	treat	VERB
taxlaw-12712	807	4	as	as	ADP
taxlaw-12712	807	5	transferring	transfer	VERB
taxlaw-12712	807	6	$	$	SYM
taxlaw-12712	807	7	4,000	4,000	NUM
taxlaw-12712	807	8	to	to	ADP
taxlaw-12712	807	9	child	child	NOUN
taxlaw-12712	807	10	(	(	PUNCT
taxlaw-12712	807	11	presumably	presumably	ADV
taxlaw-12712	807	12	as	as	ADP
taxlaw-12712	807	13	a	a	DET
taxlaw-12712	807	14	gift	gift	NOUN
taxlaw-12712	807	15	)	)	PUNCT
taxlaw-12712	807	16	,	,	PUNCT
taxlaw-12712	807	17	and	and	CCONJ
taxlaw-12712	807	18	child	child	NOUN
taxlaw-12712	807	19	is	be	AUX
taxlaw-12712	807	20	treated	treat	VERB
taxlaw-12712	807	21	as	as	ADP
taxlaw-12712	807	22	paying	pay	VERB
taxlaw-12712	807	23	the	the	DET
taxlaw-12712	807	24	$	$	SYM
taxlaw-12712	807	25	4,000	4,000	NUM
taxlaw-12712	807	26	back	back	ADV
taxlaw-12712	807	27	to	to	ADP
taxlaw-12712	807	28	parent	parent	NOUN
taxlaw-12712	807	29	as	as	ADP
taxlaw-12712	807	30	taxable	taxable	ADJ
taxlaw-12712	807	31	interest.209	interest.209	NOUN
taxlaw-12712	807	32	no	no	DET
taxlaw-12712	807	33	cash	cash	NOUN
taxlaw-12712	807	34	,	,	PUNCT
taxlaw-12712	807	35	of	of	ADP
taxlaw-12712	807	36	course	course	NOUN
taxlaw-12712	807	37	,	,	PUNCT
taxlaw-12712	807	38	actually	actually	ADV
taxlaw-12712	807	39	changes	change	VERB
taxlaw-12712	807	40	hands	hand	NOUN
taxlaw-12712	807	41	in	in	ADP
taxlaw-12712	807	42	this	this	DET
taxlaw-12712	807	43	round	round	ADJ
taxlaw-12712	807	44	-	-	PUNCT
taxlaw-12712	807	45	trip	trip	NOUN
taxlaw-12712	807	46	arrangement	arrangement	NOUN
taxlaw-12712	807	47	,	,	PUNCT
taxlaw-12712	807	48	but	but	CCONJ
taxlaw-12712	807	49	parent	parent	NOUN
taxlaw-12712	807	50	203	203	NUM
taxlaw-12712	807	51	cf	cf	NOUN
taxlaw-12712	807	52	.	.	PUNCT
taxlaw-12712	808	1	rev	rev	PROPN
taxlaw-12712	808	2	.	.	PUNCT
taxlaw-12712	809	1	rul	rul	PROPN
taxlaw-12712	809	2	.	.	PUNCT
taxlaw-12712	810	1	86	86	NUM
taxlaw-12712	810	2	-	-	SYM
taxlaw-12712	810	3	106	106	NUM
taxlaw-12712	810	4	,	,	PUNCT
taxlaw-12712	810	5	1986	1986	NUM
taxlaw-12712	810	6	-	-	SYM
taxlaw-12712	810	7	2	2	NUM
taxlaw-12712	810	8	c.b	c.b	PROPN
taxlaw-12712	810	9	.	.	PROPN
taxlaw-12712	810	10	28	28	NUM
taxlaw-12712	810	11	(	(	PUNCT
taxlaw-12712	810	12	disregarding	disregard	VERB
taxlaw-12712	810	13	a	a	DET
taxlaw-12712	810	14	loan	loan	NOUN
taxlaw-12712	810	15	between	between	ADP
taxlaw-12712	810	16	a	a	DET
taxlaw-12712	810	17	parent	parent	NOUN
taxlaw-12712	810	18	and	and	CCONJ
taxlaw-12712	810	19	a	a	DET
taxlaw-12712	810	20	trust	trust	NOUN
taxlaw-12712	810	21	that	that	PRON
taxlaw-12712	810	22	benefitted	benefit	VERB
taxlaw-12712	810	23	the	the	DET
taxlaw-12712	810	24	parent	parent	NOUN
taxlaw-12712	810	25	’s	’s	PART
taxlaw-12712	810	26	children	child	NOUN
taxlaw-12712	810	27	)	)	PUNCT
taxlaw-12712	810	28	.	.	PUNCT
taxlaw-12712	811	1	204	204	NUM
taxlaw-12712	811	2	indeed	indeed	ADV
taxlaw-12712	811	3	,	,	PUNCT
taxlaw-12712	811	4	this	this	DET
taxlaw-12712	811	5	antiabuse	antiabuse	ADJ
taxlaw-12712	811	6	purpose	purpose	NOUN
taxlaw-12712	811	7	mirrors	mirror	NOUN
taxlaw-12712	811	8	—	—	PUNCT
taxlaw-12712	811	9	and	and	CCONJ
taxlaw-12712	811	10	perhaps	perhaps	ADV
taxlaw-12712	811	11	is	be	AUX
taxlaw-12712	811	12	more	more	ADV
taxlaw-12712	811	13	compelling	compelling	ADJ
taxlaw-12712	811	14	than	than	ADP
taxlaw-12712	811	15	—	—	PUNCT
taxlaw-12712	811	16	that	that	PRON
taxlaw-12712	811	17	of	of	ADP
taxlaw-12712	811	18	i.r.c	i.r.c	NOUN
taxlaw-12712	811	19	.	.	PUNCT
taxlaw-12712	812	1	§	§	PROPN
taxlaw-12712	812	2	1259	1259	NUM
taxlaw-12712	812	3	.	.	PUNCT
taxlaw-12712	813	1	see	see	VERB
taxlaw-12712	813	2	supra	supra	PROPN
taxlaw-12712	813	3	part	part	PROPN
taxlaw-12712	813	4	iii.a.1	iii.a.1	NOUN
taxlaw-12712	813	5	.	.	PROPN
taxlaw-12712	813	6	205	205	NUM
taxlaw-12712	813	7	under	under	ADP
taxlaw-12712	813	8	i.r.c	i.r.c	NOUN
taxlaw-12712	813	9	.	.	PUNCT
taxlaw-12712	814	1	§	§	PROPN
taxlaw-12712	814	2	7872	7872	NUM
taxlaw-12712	814	3	,	,	PUNCT
taxlaw-12712	814	4	lender	lender	NOUN
taxlaw-12712	814	5	-	-	PUNCT
taxlaw-12712	814	6	donors	donor	NOUN
taxlaw-12712	814	7	do	do	AUX
taxlaw-12712	814	8	not	not	PART
taxlaw-12712	814	9	have	have	VERB
taxlaw-12712	814	10	interest	interest	NOUN
taxlaw-12712	814	11	income	income	NOUN
taxlaw-12712	814	12	if	if	SCONJ
taxlaw-12712	814	13	either	either	CCONJ
taxlaw-12712	814	14	(	(	PUNCT
taxlaw-12712	814	15	1	1	X
taxlaw-12712	814	16	)	)	PUNCT
taxlaw-12712	814	17	the	the	DET
taxlaw-12712	814	18	gift	gift	NOUN
taxlaw-12712	814	19	loan	loan	NOUN
taxlaw-12712	814	20	’s	’s	PART
taxlaw-12712	814	21	principal	principal	ADJ
taxlaw-12712	814	22	amount	amount	NOUN
taxlaw-12712	814	23	does	do	AUX
taxlaw-12712	814	24	not	not	PART
taxlaw-12712	814	25	exceed	exceed	VERB
taxlaw-12712	814	26	$	$	SYM
taxlaw-12712	814	27	10,000	10,000	NUM
taxlaw-12712	814	28	and	and	CCONJ
taxlaw-12712	814	29	the	the	DET
taxlaw-12712	814	30	borrower	borrower	NOUN
taxlaw-12712	814	31	-	-	PUNCT
taxlaw-12712	814	32	donee	donee	NOUN
taxlaw-12712	814	33	does	do	AUX
taxlaw-12712	814	34	not	not	PART
taxlaw-12712	814	35	use	use	VERB
taxlaw-12712	814	36	the	the	DET
taxlaw-12712	814	37	loan	loan	NOUN
taxlaw-12712	814	38	to	to	PART
taxlaw-12712	814	39	acquire	acquire	VERB
taxlaw-12712	814	40	income	income	NOUN
taxlaw-12712	814	41	-	-	PUNCT
taxlaw-12712	814	42	producing	produce	VERB
taxlaw-12712	814	43	assets	asset	NOUN
taxlaw-12712	814	44	per	per	ADP
taxlaw-12712	814	45	i.r.c	i.r.c	NOUN
taxlaw-12712	814	46	.	.	PUNCT
taxlaw-12712	815	1	§	§	PROPN
taxlaw-12712	815	2	7872(c)(2	7872(c)(2	NUM
taxlaw-12712	815	3	)	)	PUNCT
taxlaw-12712	815	4	,	,	PUNCT
taxlaw-12712	815	5	or	or	CCONJ
taxlaw-12712	815	6	(	(	PUNCT
taxlaw-12712	815	7	2	2	X
taxlaw-12712	815	8	)	)	PUNCT
taxlaw-12712	815	9	the	the	DET
taxlaw-12712	815	10	gift	gift	NOUN
taxlaw-12712	815	11	loan	loan	NOUN
taxlaw-12712	815	12	’s	’s	PART
taxlaw-12712	815	13	principal	principal	ADJ
taxlaw-12712	815	14	amount	amount	NOUN
taxlaw-12712	815	15	does	do	AUX
taxlaw-12712	815	16	not	not	PART
taxlaw-12712	815	17	exceed	exceed	VERB
taxlaw-12712	815	18	$	$	SYM
taxlaw-12712	815	19	100,000	100,000	NUM
taxlaw-12712	815	20	and	and	CCONJ
taxlaw-12712	815	21	the	the	DET
taxlaw-12712	815	22	borrower	borrower	NOUN
taxlaw-12712	815	23	-	-	PUNCT
taxlaw-12712	815	24	donee	donee	NOUN
taxlaw-12712	815	25	has	have	VERB
taxlaw-12712	815	26	no	no	DET
taxlaw-12712	815	27	more	more	ADJ
taxlaw-12712	815	28	than	than	ADP
taxlaw-12712	815	29	$	$	SYM
taxlaw-12712	815	30	1,000	1,000	NUM
taxlaw-12712	815	31	of	of	ADP
taxlaw-12712	815	32	annual	annual	ADJ
taxlaw-12712	815	33	net	net	ADJ
taxlaw-12712	815	34	investment	investment	NOUN
taxlaw-12712	815	35	income	income	NOUN
taxlaw-12712	815	36	under	under	ADP
taxlaw-12712	815	37	i.r.c	i.r.c	NOUN
taxlaw-12712	815	38	.	.	PUNCT
taxlaw-12712	816	1	§	§	PROPN
taxlaw-12712	816	2	7872(d)(1	7872(d)(1	NOUN
taxlaw-12712	816	3	)	)	PUNCT
taxlaw-12712	816	4	.	.	PUNCT
taxlaw-12712	817	1	for	for	ADP
taxlaw-12712	817	2	(	(	PUNCT
taxlaw-12712	817	3	2	2	NUM
taxlaw-12712	817	4	)	)	PUNCT
taxlaw-12712	817	5	,	,	PUNCT
taxlaw-12712	817	6	the	the	DET
taxlaw-12712	817	7	lender	lender	NOUN
taxlaw-12712	817	8	-	-	PUNCT
taxlaw-12712	817	9	donor	donor	NOUN
taxlaw-12712	817	10	has	have	VERB
taxlaw-12712	817	11	interest	interest	NOUN
taxlaw-12712	817	12	income	income	NOUN
taxlaw-12712	817	13	only	only	ADV
taxlaw-12712	817	14	to	to	ADP
taxlaw-12712	817	15	the	the	DET
taxlaw-12712	817	16	extent	extent	NOUN
taxlaw-12712	817	17	of	of	ADP
taxlaw-12712	817	18	the	the	DET
taxlaw-12712	817	19	borrower	borrower	NOUN
taxlaw-12712	817	20	-	-	PUNCT
taxlaw-12712	817	21	donee	donee	NOUN
taxlaw-12712	817	22	’s	’s	PART
taxlaw-12712	817	23	annual	annual	ADJ
taxlaw-12712	817	24	net	net	ADJ
taxlaw-12712	817	25	investment	investment	NOUN
taxlaw-12712	817	26	income	income	NOUN
taxlaw-12712	817	27	,	,	PUNCT
taxlaw-12712	817	28	if	if	SCONJ
taxlaw-12712	817	29	such	such	ADJ
taxlaw-12712	817	30	income	income	NOUN
taxlaw-12712	817	31	exceeds	exceed	VERB
taxlaw-12712	817	32	$	$	SYM
taxlaw-12712	817	33	1,000	1,000	NUM
taxlaw-12712	817	34	.	.	PUNCT
taxlaw-12712	818	1	i	i	PRON
taxlaw-12712	818	2	d.	d.	PROPN
taxlaw-12712	818	3	see	see	VERB
taxlaw-12712	818	4	leigh	leigh	PROPN
taxlaw-12712	818	5	osofsky	osofsky	PROPN
taxlaw-12712	818	6	&	&	CCONJ
taxlaw-12712	818	7	kathleen	kathleen	PROPN
taxlaw-12712	818	8	delaney	delaney	PROPN
taxlaw-12712	818	9	thomas	thomas	PROPN
taxlaw-12712	818	10	,	,	PUNCT
taxlaw-12712	818	11	the	the	DET
taxlaw-12712	818	12	surprising	surprising	ADJ
taxlaw-12712	818	13	significance	significance	NOUN
taxlaw-12712	818	14	of	of	ADP
taxlaw-12712	818	15	de	de	X
taxlaw-12712	818	16	minimis	minimis	NOUN
taxlaw-12712	818	17	tax	tax	NOUN
taxlaw-12712	818	18	rules	rule	NOUN
taxlaw-12712	818	19	,	,	PUNCT
taxlaw-12712	818	20	78	78	NUM
taxlaw-12712	818	21	wash	wash	NOUN
taxlaw-12712	818	22	.	.	PUNCT
taxlaw-12712	818	23	&	&	CCONJ
taxlaw-12712	818	24	lee	lee	PROPN
taxlaw-12712	818	25	l.	l.	PROPN
taxlaw-12712	818	26	rev	rev	PROPN
taxlaw-12712	818	27	.	.	PROPN
taxlaw-12712	818	28	773	773	NUM
taxlaw-12712	818	29	,	,	PUNCT
taxlaw-12712	818	30	833	833	NUM
taxlaw-12712	818	31	(	(	PUNCT
taxlaw-12712	818	32	2021	2021	NUM
taxlaw-12712	818	33	)	)	PUNCT
taxlaw-12712	818	34	(	(	PUNCT
taxlaw-12712	818	35	noting	note	VERB
taxlaw-12712	818	36	the	the	DET
taxlaw-12712	818	37	complexity	complexity	NOUN
taxlaw-12712	818	38	of	of	ADP
taxlaw-12712	818	39	i.r.c	i.r.c	NOUN
taxlaw-12712	818	40	.	.	PUNCT
taxlaw-12712	819	1	§	§	PROPN
taxlaw-12712	819	2	7872	7872	NUM
taxlaw-12712	819	3	’s	’s	PART
taxlaw-12712	819	4	de	de	X
taxlaw-12712	819	5	minimis	minimis	NOUN
taxlaw-12712	819	6	rules	rule	NOUN
taxlaw-12712	819	7	)	)	PUNCT
taxlaw-12712	819	8	.	.	PUNCT
taxlaw-12712	820	1	206	206	NUM
taxlaw-12712	820	2	see	see	VERB
taxlaw-12712	820	3	i.r.c	i.r.c	NOUN
taxlaw-12712	820	4	.	.	PUNCT
taxlaw-12712	821	1	§	§	PROPN
taxlaw-12712	821	2	7872(e)(2	7872(e)(2	PROPN
taxlaw-12712	821	3	)	)	PUNCT
taxlaw-12712	821	4	,	,	PUNCT
taxlaw-12712	821	5	(	(	PUNCT
taxlaw-12712	821	6	f)(2)(b	f)(2)(b	NUM
taxlaw-12712	821	7	)	)	PUNCT
taxlaw-12712	821	8	(	(	PUNCT
taxlaw-12712	821	9	calculating	calculate	VERB
taxlaw-12712	821	10	forgone	forgone	NOUN
taxlaw-12712	821	11	interest	interest	NOUN
taxlaw-12712	821	12	for	for	ADP
taxlaw-12712	821	13	gift	gift	NOUN
taxlaw-12712	821	14	loans	loan	NOUN
taxlaw-12712	821	15	based	base	VERB
taxlaw-12712	821	16	on	on	ADP
taxlaw-12712	821	17	short	short	ADJ
taxlaw-12712	821	18	-	-	PUNCT
taxlaw-12712	821	19	term	term	NOUN
taxlaw-12712	821	20	applicable	applicable	ADJ
taxlaw-12712	821	21	federal	federal	ADJ
taxlaw-12712	821	22	rates	rate	NOUN
taxlaw-12712	821	23	)	)	PUNCT
taxlaw-12712	821	24	;	;	PUNCT
taxlaw-12712	822	1	i.r.c	i.r.c	NOUN
taxlaw-12712	822	2	.	.	PUNCT
taxlaw-12712	823	1	§	§	PROPN
taxlaw-12712	823	2	1274(d)(1)(c)(i	1274(d)(1)(c)(i	PROPN
taxlaw-12712	823	3	)	)	PUNCT
taxlaw-12712	823	4	(	(	PUNCT
taxlaw-12712	823	5	basing	base	VERB
taxlaw-12712	823	6	applicable	applicable	ADJ
taxlaw-12712	823	7	federal	federal	ADJ
taxlaw-12712	823	8	rates	rate	NOUN
taxlaw-12712	823	9	on	on	ADP
taxlaw-12712	823	10	market	market	NOUN
taxlaw-12712	823	11	yields	yield	NOUN
taxlaw-12712	823	12	for	for	ADP
taxlaw-12712	823	13	u.s	u.s	PROPN
taxlaw-12712	823	14	.	.	PROPN
taxlaw-12712	823	15	treasury	treasury	PROPN
taxlaw-12712	823	16	bonds	bond	NOUN
taxlaw-12712	823	17	)	)	PUNCT
taxlaw-12712	823	18	.	.	PUNCT
taxlaw-12712	824	1	207	207	NUM
taxlaw-12712	824	2	in	in	ADP
taxlaw-12712	824	3	this	this	DET
taxlaw-12712	824	4	sense	sense	NOUN
taxlaw-12712	824	5	,	,	PUNCT
taxlaw-12712	824	6	gift	gift	NOUN
taxlaw-12712	824	7	loans	loan	NOUN
taxlaw-12712	824	8	are	be	AUX
taxlaw-12712	824	9	distinguishable	distinguishable	ADJ
taxlaw-12712	824	10	from	from	ADP
taxlaw-12712	824	11	assignment	assignment	NOUN
taxlaw-12712	824	12	-	-	PUNCT
taxlaw-12712	824	13	of	of	ADP
taxlaw-12712	824	14	-	-	PUNCT
taxlaw-12712	824	15	income	income	NOUN
taxlaw-12712	824	16	issues	issue	NOUN
taxlaw-12712	824	17	involving	involve	VERB
taxlaw-12712	824	18	gifts	gift	NOUN
taxlaw-12712	824	19	of	of	ADP
taxlaw-12712	824	20	property	property	NOUN
taxlaw-12712	824	21	.	.	PUNCT
taxlaw-12712	825	1	see	see	VERB
taxlaw-12712	825	2	helvering	helvere	VERB
taxlaw-12712	825	3	v.	v.	PROPN
taxlaw-12712	825	4	horst	horst	PROPN
taxlaw-12712	825	5	,	,	PUNCT
taxlaw-12712	825	6	311	311	NUM
taxlaw-12712	825	7	u.s	u.s	PROPN
taxlaw-12712	825	8	.	.	PROPN
taxlaw-12712	825	9	112	112	NUM
taxlaw-12712	825	10	(	(	PUNCT
taxlaw-12712	825	11	1940	1940	NUM
taxlaw-12712	825	12	)	)	PUNCT
taxlaw-12712	825	13	;	;	PUNCT
taxlaw-12712	825	14	blair	blair	PROPN
taxlaw-12712	825	15	v.	v.	PROPN
taxlaw-12712	825	16	comm’r	comm’r	PROPN
taxlaw-12712	825	17	,	,	PUNCT
taxlaw-12712	825	18	300	300	NUM
taxlaw-12712	825	19	u.s	u.s	PROPN
taxlaw-12712	825	20	.	.	PROPN
taxlaw-12712	825	21	5	5	NUM
taxlaw-12712	825	22	(	(	PUNCT
taxlaw-12712	825	23	1937	1937	NUM
taxlaw-12712	825	24	)	)	PUNCT
taxlaw-12712	825	25	.	.	PUNCT
taxlaw-12712	826	1	208	208	NUM
taxlaw-12712	826	2	see	see	VERB
taxlaw-12712	826	3	jules	jules	PROPN
taxlaw-12712	826	4	h.	h.	PROPN
taxlaw-12712	826	5	van	van	PROPN
taxlaw-12712	826	6	binsbergen	binsbergen	PROPN
taxlaw-12712	826	7	,	,	PUNCT
taxlaw-12712	826	8	william	william	PROPN
taxlaw-12712	826	9	f.	f.	PROPN
taxlaw-12712	826	10	diamond	diamond	PROPN
taxlaw-12712	826	11	&	&	CCONJ
taxlaw-12712	826	12	marco	marco	PROPN
taxlaw-12712	826	13	grotteria	grotteria	PROPN
taxlaw-12712	826	14	,	,	PUNCT
taxlaw-12712	826	15	risk	risk	NOUN
taxlaw-12712	826	16	-	-	PUNCT
taxlaw-12712	826	17	free	free	ADJ
taxlaw-12712	826	18	interest	interest	NOUN
taxlaw-12712	826	19	rates	rate	NOUN
taxlaw-12712	826	20	1	1	NUM
taxlaw-12712	826	21	-	-	SYM
taxlaw-12712	826	22	2	2	NUM
taxlaw-12712	826	23	(	(	PUNCT
taxlaw-12712	826	24	nat’l	nat’l	NUM
taxlaw-12712	826	25	bureau	bureau	PROPN
taxlaw-12712	826	26	of	of	ADP
taxlaw-12712	826	27	econ	econ	PROPN
taxlaw-12712	826	28	.	.	PUNCT
taxlaw-12712	827	1	rsch	rsch	PROPN
taxlaw-12712	827	2	.	.	PUNCT
taxlaw-12712	827	3	,	,	PUNCT
taxlaw-12712	828	1	working	work	VERB
taxlaw-12712	828	2	paper	paper	NOUN
taxlaw-12712	828	3	no	no	INTJ
taxlaw-12712	828	4	.	.	PROPN
taxlaw-12712	828	5	26138	26138	NUM
taxlaw-12712	828	6	,	,	PUNCT
taxlaw-12712	828	7	2019	2019	NUM
taxlaw-12712	828	8	)	)	PUNCT
taxlaw-12712	828	9	(	(	PUNCT
taxlaw-12712	828	10	finding	find	VERB
taxlaw-12712	828	11	that	that	SCONJ
taxlaw-12712	828	12	government	government	NOUN
taxlaw-12712	828	13	bonds	bond	NOUN
taxlaw-12712	828	14	slightly	slightly	ADV
taxlaw-12712	828	15	understate	understate	VERB
taxlaw-12712	828	16	the	the	DET
taxlaw-12712	828	17	risk	risk	NOUN
taxlaw-12712	828	18	-	-	PUNCT
taxlaw-12712	828	19	free	free	ADJ
taxlaw-12712	828	20	rate	rate	NOUN
taxlaw-12712	828	21	of	of	ADP
taxlaw-12712	828	22	return	return	NOUN
taxlaw-12712	828	23	)	)	PUNCT
taxlaw-12712	828	24	;	;	PUNCT
taxlaw-12712	828	25	see	see	VERB
taxlaw-12712	828	26	also	also	ADV
taxlaw-12712	828	27	john	john	PROPN
taxlaw-12712	828	28	r.	r.	PROPN
taxlaw-12712	828	29	brooks	brooks	PROPN
taxlaw-12712	828	30	,	,	PUNCT
taxlaw-12712	828	31	taxation	taxation	NOUN
taxlaw-12712	828	32	,	,	PUNCT
taxlaw-12712	828	33	risk	risk	NOUN
taxlaw-12712	828	34	,	,	PUNCT
taxlaw-12712	828	35	and	and	CCONJ
taxlaw-12712	828	36	portfolio	portfolio	NOUN
taxlaw-12712	828	37	choice	choice	NOUN
taxlaw-12712	828	38	:	:	PUNCT
taxlaw-12712	828	39	the	the	DET
taxlaw-12712	828	40	treatment	treatment	NOUN
taxlaw-12712	828	41	of	of	ADP
taxlaw-12712	828	42	returns	return	NOUN
taxlaw-12712	828	43	to	to	PART
taxlaw-12712	828	44	risk	risk	VERB
taxlaw-12712	828	45	under	under	ADP
taxlaw-12712	828	46	a	a	DET
taxlaw-12712	828	47	normative	normative	ADJ
taxlaw-12712	828	48	income	income	NOUN
taxlaw-12712	828	49	tax	tax	NOUN
taxlaw-12712	828	50	,	,	PUNCT
taxlaw-12712	828	51	55	55	NUM
taxlaw-12712	828	52	tax	tax	NOUN
taxlaw-12712	828	53	l.	l.	PROPN
taxlaw-12712	828	54	rev	rev	PROPN
taxlaw-12712	828	55	.	.	PROPN
taxlaw-12712	828	56	255	255	NUM
taxlaw-12712	828	57	,	,	PUNCT
taxlaw-12712	828	58	292	292	NUM
taxlaw-12712	828	59	-	-	SYM
taxlaw-12712	828	60	93	93	NUM
taxlaw-12712	828	61	(	(	PUNCT
taxlaw-12712	828	62	2013	2013	NUM
taxlaw-12712	828	63	)	)	PUNCT
taxlaw-12712	828	64	(	(	PUNCT
taxlaw-12712	828	65	describing	describe	VERB
taxlaw-12712	828	66	various	various	ADJ
taxlaw-12712	828	67	proxies	proxy	NOUN
taxlaw-12712	828	68	for	for	ADP
taxlaw-12712	828	69	the	the	DET
taxlaw-12712	828	70	risk	risk	NOUN
taxlaw-12712	828	71	-	-	PUNCT
taxlaw-12712	828	72	free	free	ADJ
taxlaw-12712	828	73	return	return	NOUN
taxlaw-12712	828	74	to	to	ADP
taxlaw-12712	828	75	capital	capital	NOUN
taxlaw-12712	828	76	)	)	PUNCT
taxlaw-12712	828	77	.	.	PUNCT
taxlaw-12712	829	1	209	209	NUM
taxlaw-12712	829	2	i.r.c	i.r.c	NOUN
taxlaw-12712	829	3	.	.	PUNCT
taxlaw-12712	830	1	§	§	PROPN
taxlaw-12712	830	2	7872(a)(1)(a	7872(a)(1)(a	NUM
taxlaw-12712	830	3	)	)	PUNCT
taxlaw-12712	830	4	,	,	PUNCT
taxlaw-12712	830	5	(	(	PUNCT
taxlaw-12712	830	6	b	b	X
taxlaw-12712	830	7	)	)	PUNCT
taxlaw-12712	830	8	(	(	PUNCT
taxlaw-12712	830	9	using	use	VERB
taxlaw-12712	830	10	the	the	DET
taxlaw-12712	830	11	verb	verb	NOUN
taxlaw-12712	830	12	“	"	PUNCT
taxlaw-12712	830	13	treated	treat	VERB
taxlaw-12712	830	14	”	"	PUNCT
taxlaw-12712	830	15	to	to	PART
taxlaw-12712	830	16	describe	describe	VERB
taxlaw-12712	830	17	these	these	DET
taxlaw-12712	830	18	transactions	transaction	NOUN
taxlaw-12712	830	19	)	)	PUNCT
taxlaw-12712	830	20	.	.	PUNCT
taxlaw-12712	831	1	this	this	DET
taxlaw-12712	831	2	example	example	NOUN
taxlaw-12712	831	3	is	be	AUX
taxlaw-12712	831	4	constructed	construct	VERB
taxlaw-12712	831	5	to	to	PART
taxlaw-12712	831	6	avoid	avoid	VERB
taxlaw-12712	831	7	various	various	ADJ
taxlaw-12712	831	8	rules	rule	NOUN
taxlaw-12712	831	9	that	that	PRON
taxlaw-12712	831	10	exclude	exclude	VERB
taxlaw-12712	831	11	smaller	small	ADJ
taxlaw-12712	831	12	or	or	CCONJ
taxlaw-12712	831	13	nonabusive	nonabusive	ADJ
taxlaw-12712	831	14	gift	gift	NOUN
taxlaw-12712	831	15	loans	loan	NOUN
taxlaw-12712	831	16	from	from	ADP
taxlaw-12712	831	17	this	this	DET
taxlaw-12712	831	18	treatment	treatment	NOUN
taxlaw-12712	831	19	.	.	PUNCT
taxlaw-12712	832	1	see	see	VERB
taxlaw-12712	832	2	supra	supra	PROPN
taxlaw-12712	832	3	note	note	PROPN
taxlaw-12712	832	4	206	206	NUM
taxlaw-12712	832	5	.	.	PUNCT
taxlaw-12712	833	1	2024	2024	NUM
taxlaw-12712	833	2	]	]	PUNCT
taxlaw-12712	833	3	realization	realization	NOUN
taxlaw-12712	833	4	rule	rule	NOUN
taxlaw-12712	833	5	as	as	ADP
taxlaw-12712	833	6	a	a	DET
taxlaw-12712	833	7	legal	legal	ADJ
taxlaw-12712	833	8	standard	standard	NOUN
taxlaw-12712	833	9	29	29	NUM
taxlaw-12712	833	10	has	have	VERB
taxlaw-12712	833	11	$	$	SYM
taxlaw-12712	833	12	4,000	4,000	NUM
taxlaw-12712	833	13	of	of	ADP
taxlaw-12712	833	14	ordinary	ordinary	ADJ
taxlaw-12712	833	15	income	income	NOUN
taxlaw-12712	833	16	to	to	PART
taxlaw-12712	833	17	report	report	VERB
taxlaw-12712	833	18	to	to	ADP
taxlaw-12712	833	19	the	the	DET
taxlaw-12712	833	20	irs	irs	PROPN
taxlaw-12712	833	21	on	on	ADP
taxlaw-12712	833	22	parent	parent	NOUN
taxlaw-12712	833	23	’s	’s	PART
taxlaw-12712	833	24	tax	tax	NOUN
taxlaw-12712	833	25	return.210	return.210	NOUN
taxlaw-12712	833	26	gift	gift	NOUN
taxlaw-12712	833	27	loans	loan	NOUN
taxlaw-12712	833	28	,	,	PUNCT
taxlaw-12712	833	29	taken	take	VERB
taxlaw-12712	833	30	in	in	ADP
taxlaw-12712	833	31	their	their	PRON
taxlaw-12712	833	32	factual	factual	ADJ
taxlaw-12712	833	33	context	context	NOUN
taxlaw-12712	833	34	,	,	PUNCT
taxlaw-12712	833	35	raise	raise	VERB
taxlaw-12712	833	36	questions	question	NOUN
taxlaw-12712	833	37	of	of	ADP
taxlaw-12712	833	38	realization	realization	NOUN
taxlaw-12712	833	39	on	on	ADP
taxlaw-12712	833	40	multiple	multiple	ADJ
taxlaw-12712	833	41	levels	level	NOUN
taxlaw-12712	833	42	.	.	PUNCT
taxlaw-12712	834	1	first	first	ADV
taxlaw-12712	834	2	,	,	PUNCT
taxlaw-12712	834	3	gift	gift	NOUN
taxlaw-12712	834	4	loans	loan	NOUN
taxlaw-12712	834	5	may	may	AUX
taxlaw-12712	834	6	or	or	CCONJ
taxlaw-12712	834	7	may	may	AUX
taxlaw-12712	834	8	not	not	PART
taxlaw-12712	834	9	be	be	AUX
taxlaw-12712	834	10	realization	realization	NOUN
taxlaw-12712	834	11	events	event	NOUN
taxlaw-12712	834	12	under	under	ADP
taxlaw-12712	834	13	a	a	DET
taxlaw-12712	834	14	currently	currently	ADV
taxlaw-12712	834	15	underspecified	underspecified	ADJ
taxlaw-12712	834	16	constitutional	constitutional	ADJ
taxlaw-12712	834	17	standard.211	standard.211	NOUN
taxlaw-12712	834	18	although	although	SCONJ
taxlaw-12712	834	19	gifts	gift	NOUN
taxlaw-12712	834	20	traditionally	traditionally	ADV
taxlaw-12712	834	21	have	have	AUX
taxlaw-12712	834	22	not	not	PART
taxlaw-12712	834	23	qualified	qualify	VERB
taxlaw-12712	834	24	as	as	ADP
taxlaw-12712	834	25	realization	realization	NOUN
taxlaw-12712	834	26	events,212	events,212	PROPN
taxlaw-12712	834	27	the	the	DET
taxlaw-12712	834	28	code	code	NOUN
taxlaw-12712	834	29	’s	’s	PART
taxlaw-12712	834	30	construct	construct	NOUN
taxlaw-12712	834	31	of	of	ADP
taxlaw-12712	834	32	gift	gift	NOUN
taxlaw-12712	834	33	loans	loan	NOUN
taxlaw-12712	834	34	illustrates	illustrate	VERB
taxlaw-12712	834	35	how	how	SCONJ
taxlaw-12712	834	36	foregone	foregone	NOUN
taxlaw-12712	834	37	interest	interest	NOUN
taxlaw-12712	834	38	still	still	ADV
taxlaw-12712	834	39	may	may	AUX
taxlaw-12712	834	40	represent	represent	VERB
taxlaw-12712	834	41	income	income	NOUN
taxlaw-12712	834	42	to	to	ADP
taxlaw-12712	834	43	the	the	DET
taxlaw-12712	834	44	lender	lender	NOUN
taxlaw-12712	834	45	-	-	PUNCT
taxlaw-12712	834	46	donor.213	donor.213	NOUN
taxlaw-12712	834	47	gift	gift	NOUN
taxlaw-12712	834	48	loans	loan	NOUN
taxlaw-12712	834	49	involve	involve	VERB
taxlaw-12712	834	50	an	an	DET
taxlaw-12712	834	51	ongoing	ongoing	ADJ
taxlaw-12712	834	52	economic	economic	ADJ
taxlaw-12712	834	53	relationship	relationship	NOUN
taxlaw-12712	834	54	between	between	ADP
taxlaw-12712	834	55	the	the	DET
taxlaw-12712	834	56	two	two	NUM
taxlaw-12712	834	57	parties	party	NOUN
taxlaw-12712	834	58	with	with	ADP
taxlaw-12712	834	59	affective	affective	ADJ
taxlaw-12712	834	60	ties.214	ties.214	PROPN
taxlaw-12712	834	61	the	the	DET
taxlaw-12712	834	62	initial	initial	ADJ
taxlaw-12712	834	63	loan	loan	NOUN
taxlaw-12712	834	64	of	of	ADP
taxlaw-12712	834	65	cash	cash	NOUN
taxlaw-12712	834	66	,	,	PUNCT
taxlaw-12712	834	67	coupled	couple	VERB
taxlaw-12712	834	68	with	with	ADP
taxlaw-12712	834	69	eventual	eventual	ADJ
taxlaw-12712	834	70	repayment	repayment	NOUN
taxlaw-12712	834	71	or	or	CCONJ
taxlaw-12712	834	72	forgiveness	forgiveness	NOUN
taxlaw-12712	834	73	,	,	PUNCT
taxlaw-12712	834	74	provide	provide	VERB
taxlaw-12712	834	75	actual	actual	ADJ
taxlaw-12712	834	76	acts	act	NOUN
taxlaw-12712	834	77	that	that	PRON
taxlaw-12712	834	78	support	support	VERB
taxlaw-12712	834	79	a	a	DET
taxlaw-12712	834	80	finding	finding	NOUN
taxlaw-12712	834	81	of	of	ADP
taxlaw-12712	834	82	realization	realization	NOUN
taxlaw-12712	834	83	.	.	PUNCT
taxlaw-12712	835	1	borrowerdonees	borrowerdonee	NOUN
taxlaw-12712	835	2	on	on	ADP
taxlaw-12712	835	3	gift	gift	NOUN
taxlaw-12712	835	4	loans	loan	NOUN
taxlaw-12712	835	5	may	may	AUX
taxlaw-12712	835	6	not	not	PART
taxlaw-12712	835	7	pay	pay	VERB
taxlaw-12712	835	8	periodic	periodic	ADJ
taxlaw-12712	835	9	cash	cash	NOUN
taxlaw-12712	835	10	interest	interest	NOUN
taxlaw-12712	835	11	to	to	ADP
taxlaw-12712	835	12	lender	lender	NOUN
taxlaw-12712	835	13	-	-	PUNCT
taxlaw-12712	835	14	donors	donor	NOUN
taxlaw-12712	835	15	,	,	PUNCT
taxlaw-12712	835	16	but	but	CCONJ
taxlaw-12712	835	17	these	these	DET
taxlaw-12712	835	18	other	other	ADJ
taxlaw-12712	835	19	tangible	tangible	ADJ
taxlaw-12712	835	20	transactions	transaction	NOUN
taxlaw-12712	835	21	give	give	VERB
taxlaw-12712	835	22	ample	ample	ADJ
taxlaw-12712	835	23	legal	legal	ADJ
taxlaw-12712	835	24	tether	tether	NOUN
taxlaw-12712	835	25	for	for	ADP
taxlaw-12712	835	26	assigning	assign	VERB
taxlaw-12712	835	27	an	an	DET
taxlaw-12712	835	28	interest	interest	NOUN
taxlaw-12712	835	29	component	component	NOUN
taxlaw-12712	835	30	to	to	ADP
taxlaw-12712	835	31	gift	gift	NOUN
taxlaw-12712	835	32	loan	loan	NOUN
taxlaw-12712	835	33	arrangements	arrangement	NOUN
taxlaw-12712	835	34	—	—	PUNCT
taxlaw-12712	835	35	perhaps	perhaps	ADV
taxlaw-12712	835	36	based	base	VERB
taxlaw-12712	835	37	on	on	ADP
taxlaw-12712	835	38	specific	specific	ADJ
taxlaw-12712	835	39	facts	fact	NOUN
taxlaw-12712	835	40	or	or	CCONJ
taxlaw-12712	835	41	the	the	DET
taxlaw-12712	835	42	parties	party	NOUN
taxlaw-12712	835	43	’	'	PUNCT
taxlaw-12712	835	44	intent.215	intent.215	VERB
taxlaw-12712	835	45	furthermore	furthermore	ADV
taxlaw-12712	835	46	,	,	PUNCT
taxlaw-12712	835	47	the	the	DET
taxlaw-12712	835	48	code	code	NOUN
taxlaw-12712	835	49	’s	’s	PART
taxlaw-12712	835	50	gift	gift	NOUN
taxlaw-12712	835	51	loan	loan	NOUN
taxlaw-12712	835	52	rules	rule	NOUN
taxlaw-12712	835	53	operate	operate	VERB
taxlaw-12712	835	54	as	as	ADP
taxlaw-12712	835	55	a	a	DET
taxlaw-12712	835	56	type	type	NOUN
taxlaw-12712	835	57	of	of	ADP
taxlaw-12712	835	58	safe	safe	ADJ
taxlaw-12712	835	59	harbor	harbor	NOUN
taxlaw-12712	835	60	that	that	PRON
taxlaw-12712	835	61	relieves	relieve	VERB
taxlaw-12712	835	62	pressure	pressure	NOUN
taxlaw-12712	835	63	on	on	ADP
taxlaw-12712	835	64	more	more	ADJ
taxlaw-12712	835	65	fundamental	fundamental	ADJ
taxlaw-12712	835	66	questions	question	NOUN
taxlaw-12712	835	67	of	of	ADP
taxlaw-12712	835	68	characterization	characterization	NOUN
taxlaw-12712	835	69	.	.	PUNCT
taxlaw-12712	836	1	if	if	SCONJ
taxlaw-12712	836	2	a	a	DET
taxlaw-12712	836	3	constitutional	constitutional	ADJ
taxlaw-12712	836	4	realization	realization	NOUN
taxlaw-12712	836	5	requirement	requirement	NOUN
taxlaw-12712	836	6	precludes	preclude	VERB
taxlaw-12712	836	7	an	an	DET
taxlaw-12712	836	8	assessment	assessment	NOUN
taxlaw-12712	836	9	of	of	ADP
taxlaw-12712	836	10	interest	interest	NOUN
taxlaw-12712	836	11	income	income	NOUN
taxlaw-12712	836	12	to	to	ADP
taxlaw-12712	836	13	the	the	DET
taxlaw-12712	836	14	lender	lender	NOUN
taxlaw-12712	836	15	-	-	PUNCT
taxlaw-12712	836	16	donor	donor	NOUN
taxlaw-12712	836	17	,	,	PUNCT
taxlaw-12712	836	18	then	then	ADV
taxlaw-12712	836	19	enforcement	enforcement	NOUN
taxlaw-12712	836	20	may	may	AUX
taxlaw-12712	836	21	focus	focus	VERB
taxlaw-12712	836	22	on	on	ADP
taxlaw-12712	836	23	whether	whether	SCONJ
taxlaw-12712	836	24	these	these	DET
taxlaw-12712	836	25	loans	loan	NOUN
taxlaw-12712	836	26	are	be	AUX
taxlaw-12712	836	27	better	well	ADV
taxlaw-12712	836	28	characterized	characterize	VERB
taxlaw-12712	836	29	as	as	ADP
taxlaw-12712	836	30	gifts	gift	NOUN
taxlaw-12712	836	31	or	or	CCONJ
taxlaw-12712	836	32	other	other	ADJ
taxlaw-12712	836	33	arrangements.216	arrangements.216	VERB
taxlaw-12712	836	34	a	a	DET
taxlaw-12712	836	35	constitutional	constitutional	ADJ
taxlaw-12712	836	36	realization	realization	NOUN
taxlaw-12712	836	37	requirement	requirement	NOUN
taxlaw-12712	836	38	greatly	greatly	ADV
taxlaw-12712	836	39	expands	expand	VERB
taxlaw-12712	836	40	the	the	DET
taxlaw-12712	836	41	factual	factual	ADJ
taxlaw-12712	836	42	and	and	CCONJ
taxlaw-12712	836	43	legal	legal	ADJ
taxlaw-12712	836	44	inquiry	inquiry	NOUN
taxlaw-12712	836	45	required	require	VERB
taxlaw-12712	836	46	for	for	ADP
taxlaw-12712	836	47	gift	gift	NOUN
taxlaw-12712	836	48	loans	loan	NOUN
taxlaw-12712	836	49	.	.	PUNCT
taxlaw-12712	837	1	second	second	ADJ
taxlaw-12712	837	2	,	,	PUNCT
taxlaw-12712	837	3	a	a	DET
taxlaw-12712	837	4	constitutional	constitutional	ADJ
taxlaw-12712	837	5	realization	realization	NOUN
taxlaw-12712	837	6	standard	standard	NOUN
taxlaw-12712	837	7	may	may	AUX
taxlaw-12712	837	8	require	require	VERB
taxlaw-12712	837	9	a	a	DET
taxlaw-12712	837	10	different	different	ADJ
taxlaw-12712	837	11	timing	timing	NOUN
taxlaw-12712	837	12	of	of	ADP
taxlaw-12712	837	13	income	income	NOUN
taxlaw-12712	837	14	inclusions	inclusion	NOUN
taxlaw-12712	837	15	than	than	ADP
taxlaw-12712	837	16	the	the	DET
taxlaw-12712	837	17	linear	linear	ADJ
taxlaw-12712	837	18	annual	annual	ADJ
taxlaw-12712	837	19	amounts	amount	NOUN
taxlaw-12712	837	20	specified	specify	VERB
taxlaw-12712	837	21	in	in	ADP
taxlaw-12712	837	22	the	the	DET
taxlaw-12712	837	23	code	code	NOUN
taxlaw-12712	837	24	.	.	PUNCT
taxlaw-12712	838	1	simple	simple	ADJ
taxlaw-12712	838	2	annual	annual	ADJ
taxlaw-12712	838	3	interest	interest	NOUN
taxlaw-12712	838	4	represents	represent	VERB
taxlaw-12712	838	5	an	an	DET
taxlaw-12712	838	6	administrable	administrable	ADJ
taxlaw-12712	838	7	solution	solution	NOUN
taxlaw-12712	838	8	,	,	PUNCT
taxlaw-12712	838	9	but	but	CCONJ
taxlaw-12712	838	10	courts	court	NOUN
taxlaw-12712	838	11	may	may	AUX
taxlaw-12712	838	12	characterize	characterize	VERB
taxlaw-12712	838	13	interest	interest	NOUN
taxlaw-12712	838	14	as	as	ADP
taxlaw-12712	838	15	prepaid	prepaid	ADJ
taxlaw-12712	838	16	or	or	CCONJ
taxlaw-12712	838	17	postpaid	postpaid	NOUN
taxlaw-12712	838	18	,	,	PUNCT
taxlaw-12712	838	19	consistent	consistent	ADJ
taxlaw-12712	838	20	with	with	ADP
taxlaw-12712	838	21	either	either	CCONJ
taxlaw-12712	838	22	the	the	DET
taxlaw-12712	838	23	initial	initial	ADJ
taxlaw-12712	838	24	loan	loan	NOUN
taxlaw-12712	838	25	of	of	ADP
taxlaw-12712	838	26	cash	cash	NOUN
taxlaw-12712	838	27	or	or	CCONJ
taxlaw-12712	838	28	the	the	DET
taxlaw-12712	838	29	loan	loan	NOUN
taxlaw-12712	838	30	’s	’s	PART
taxlaw-12712	838	31	eventual	eventual	ADJ
taxlaw-12712	838	32	resolution	resolution	NOUN
taxlaw-12712	838	33	—	—	PUNCT
taxlaw-12712	838	34	physical	physical	ADJ
taxlaw-12712	838	35	transfers	transfer	NOUN
taxlaw-12712	838	36	of	of	ADP
taxlaw-12712	838	37	cash	cash	NOUN
taxlaw-12712	838	38	that	that	PRON
taxlaw-12712	838	39	may	may	AUX
taxlaw-12712	838	40	provide	provide	VERB
taxlaw-12712	838	41	a	a	DET
taxlaw-12712	838	42	touchstone	touchstone	NOUN
taxlaw-12712	838	43	for	for	ADP
taxlaw-12712	838	44	realization	realization	NOUN
taxlaw-12712	838	45	.	.	PUNCT
taxlaw-12712	839	1	a	a	DET
taxlaw-12712	839	2	constitutional	constitutional	ADJ
taxlaw-12712	839	3	realization	realization	NOUN
taxlaw-12712	839	4	standard	standard	NOUN
taxlaw-12712	839	5	might	might	AUX
taxlaw-12712	839	6	find	find	VERB
taxlaw-12712	839	7	child	child	NOUN
taxlaw-12712	839	8	to	to	PART
taxlaw-12712	839	9	have	have	VERB
taxlaw-12712	839	10	prepaid	prepay	VERB
taxlaw-12712	839	11	interest	interest	NOUN
taxlaw-12712	839	12	on	on	ADP
taxlaw-12712	839	13	the	the	DET
taxlaw-12712	839	14	initial	initial	ADJ
taxlaw-12712	839	15	loan	loan	NOUN
taxlaw-12712	839	16	,	,	PUNCT
taxlaw-12712	839	17	or	or	CCONJ
taxlaw-12712	839	18	parent	parent	NOUN
taxlaw-12712	839	19	to	to	PART
taxlaw-12712	839	20	have	have	VERB
taxlaw-12712	839	21	foregone	foregone	NOUN
taxlaw-12712	839	22	interest	interest	NOUN
taxlaw-12712	839	23	up	up	ADP
taxlaw-12712	839	24	-	-	PUNCT
taxlaw-12712	839	25	front	front	NOUN
taxlaw-12712	839	26	.	.	PUNCT
taxlaw-12712	840	1	alternatively	alternatively	ADV
taxlaw-12712	840	2	,	,	PUNCT
taxlaw-12712	840	3	this	this	DET
taxlaw-12712	840	4	standard	standard	NOUN
taxlaw-12712	840	5	might	might	AUX
taxlaw-12712	840	6	view	view	VERB
taxlaw-12712	840	7	child	child	NOUN
taxlaw-12712	840	8	as	as	ADP
taxlaw-12712	840	9	postpaying	postpaye	VERB
taxlaw-12712	840	10	interest	interest	NOUN
taxlaw-12712	840	11	at	at	ADP
taxlaw-12712	840	12	the	the	DET
taxlaw-12712	840	13	end	end	NOUN
taxlaw-12712	840	14	of	of	ADP
taxlaw-12712	840	15	the	the	DET
taxlaw-12712	840	16	loan	loan	NOUN
taxlaw-12712	840	17	,	,	PUNCT
taxlaw-12712	840	18	or	or	CCONJ
taxlaw-12712	840	19	parent	parent	NOUN
taxlaw-12712	840	20	as	as	ADP
taxlaw-12712	840	21	forgiving	forgive	VERB
taxlaw-12712	840	22	accrued	accrue	VERB
taxlaw-12712	840	23	interest	interest	NOUN
taxlaw-12712	840	24	after	after	ADP
taxlaw-12712	840	25	-	-	PUNCT
taxlaw-12712	840	26	the	the	DET
taxlaw-12712	840	27	-	-	PUNCT
taxlaw-12712	840	28	fact.217	fact.217	NOUN
taxlaw-12712	840	29	finally	finally	ADV
taxlaw-12712	840	30	,	,	PUNCT
taxlaw-12712	840	31	postpaid	postpaid	VERB
taxlaw-12712	840	32	210	210	NUM
taxlaw-12712	840	33	for	for	ADP
taxlaw-12712	840	34	tax	tax	NOUN
taxlaw-12712	840	35	purposes	purpose	NOUN
taxlaw-12712	840	36	,	,	PUNCT
taxlaw-12712	840	37	circular	circular	ADJ
taxlaw-12712	840	38	flows	flow	NOUN
taxlaw-12712	840	39	of	of	ADP
taxlaw-12712	840	40	cash	cash	NOUN
taxlaw-12712	840	41	generally	generally	ADV
taxlaw-12712	840	42	are	be	AUX
taxlaw-12712	840	43	disregarded	disregarded	ADJ
taxlaw-12712	840	44	,	,	PUNCT
taxlaw-12712	840	45	even	even	ADV
taxlaw-12712	840	46	if	if	SCONJ
taxlaw-12712	840	47	they	they	PRON
taxlaw-12712	840	48	physically	physically	ADV
taxlaw-12712	840	49	occur	occur	VERB
taxlaw-12712	840	50	.	.	PUNCT
taxlaw-12712	841	1	i.r.c	i.r.c	NOUN
taxlaw-12712	841	2	.	.	PUNCT
taxlaw-12712	842	1	§	§	PROPN
taxlaw-12712	842	2	7872	7872	NUM
taxlaw-12712	842	3	imposes	impose	VERB
taxlaw-12712	842	4	a	a	DET
taxlaw-12712	842	5	constructive	constructive	ADJ
taxlaw-12712	842	6	transaction	transaction	NOUN
taxlaw-12712	842	7	that	that	PRON
taxlaw-12712	842	8	reflects	reflect	VERB
taxlaw-12712	842	9	the	the	DET
taxlaw-12712	842	10	converse	converse	NOUN
taxlaw-12712	842	11	of	of	ADP
taxlaw-12712	842	12	this	this	DET
taxlaw-12712	842	13	principle	principle	NOUN
taxlaw-12712	842	14	.	.	PUNCT
taxlaw-12712	843	1	211	211	NUM
taxlaw-12712	843	2	see	see	VERB
taxlaw-12712	843	3	kornhauser	kornhauser	NOUN
taxlaw-12712	843	4	,	,	PUNCT
taxlaw-12712	843	5	supra	supra	PROPN
taxlaw-12712	843	6	note	note	PROPN
taxlaw-12712	843	7	22	22	NUM
taxlaw-12712	843	8	,	,	PUNCT
taxlaw-12712	843	9	at	at	ADP
taxlaw-12712	843	10	39	39	NUM
taxlaw-12712	843	11	(	(	PUNCT
taxlaw-12712	843	12	discussing	discuss	VERB
taxlaw-12712	843	13	the	the	DET
taxlaw-12712	843	14	income	income	NOUN
taxlaw-12712	843	15	and	and	CCONJ
taxlaw-12712	843	16	gift	gift	NOUN
taxlaw-12712	843	17	tax	tax	NOUN
taxlaw-12712	843	18	treatment	treatment	NOUN
taxlaw-12712	843	19	of	of	ADP
taxlaw-12712	843	20	belowmarket	belowmarket	NOUN
taxlaw-12712	843	21	loans	loan	NOUN
taxlaw-12712	843	22	)	)	PUNCT
taxlaw-12712	843	23	.	.	PUNCT
taxlaw-12712	844	1	212	212	NUM
taxlaw-12712	844	2	see	see	NOUN
taxlaw-12712	844	3	kwall	kwall	NOUN
taxlaw-12712	844	4	,	,	PUNCT
taxlaw-12712	844	5	supra	supra	PROPN
taxlaw-12712	844	6	note	note	NOUN
taxlaw-12712	844	7	3	3	NUM
taxlaw-12712	844	8	,	,	PUNCT
taxlaw-12712	844	9	at	at	ADP
taxlaw-12712	844	10	110	110	NUM
taxlaw-12712	844	11	(	(	PUNCT
taxlaw-12712	844	12	“	"	PUNCT
taxlaw-12712	844	13	although	although	SCONJ
taxlaw-12712	844	14	a	a	DET
taxlaw-12712	844	15	gift	gift	NOUN
taxlaw-12712	844	16	has	have	AUX
taxlaw-12712	844	17	not	not	PART
taxlaw-12712	844	18	historically	historically	ADV
taxlaw-12712	844	19	been	be	AUX
taxlaw-12712	844	20	treated	treat	VERB
taxlaw-12712	844	21	as	as	ADP
taxlaw-12712	844	22	a	a	DET
taxlaw-12712	844	23	realization	realization	NOUN
taxlaw-12712	844	24	event	event	NOUN
taxlaw-12712	844	25	,	,	PUNCT
taxlaw-12712	844	26	there	there	PRON
taxlaw-12712	844	27	is	be	VERB
taxlaw-12712	844	28	nothing	nothing	PRON
taxlaw-12712	844	29	inherently	inherently	ADV
taxlaw-12712	844	30	unique	unique	ADJ
taxlaw-12712	844	31	about	about	ADP
taxlaw-12712	844	32	a	a	DET
taxlaw-12712	844	33	gratuitous	gratuitous	ADJ
taxlaw-12712	844	34	transfer	transfer	NOUN
taxlaw-12712	844	35	that	that	PRON
taxlaw-12712	844	36	would	would	AUX
taxlaw-12712	844	37	preclude	preclude	VERB
taxlaw-12712	844	38	congress	congress	PROPN
taxlaw-12712	844	39	from	from	ADP
taxlaw-12712	844	40	treating	treat	VERB
taxlaw-12712	844	41	a	a	DET
taxlaw-12712	844	42	gift	gift	NOUN
taxlaw-12712	844	43	as	as	ADP
taxlaw-12712	844	44	a	a	DET
taxlaw-12712	844	45	realization	realization	NOUN
taxlaw-12712	844	46	event	event	NOUN
taxlaw-12712	844	47	.	.	PUNCT
taxlaw-12712	844	48	”	"	PUNCT
taxlaw-12712	844	49	)	)	PUNCT
taxlaw-12712	844	50	.	.	PUNCT
taxlaw-12712	845	1	213	213	NUM
taxlaw-12712	845	2	that	that	PRON
taxlaw-12712	845	3	is	be	AUX
taxlaw-12712	845	4	,	,	PUNCT
taxlaw-12712	845	5	the	the	DET
taxlaw-12712	845	6	gift	gift	NOUN
taxlaw-12712	845	7	is	be	AUX
taxlaw-12712	845	8	the	the	DET
taxlaw-12712	845	9	value	value	NOUN
taxlaw-12712	845	10	of	of	ADP
taxlaw-12712	845	11	the	the	DET
taxlaw-12712	845	12	foregone	foregone	NOUN
taxlaw-12712	845	13	interest	interest	NOUN
taxlaw-12712	845	14	,	,	PUNCT
taxlaw-12712	845	15	rather	rather	ADV
taxlaw-12712	845	16	than	than	ADP
taxlaw-12712	845	17	the	the	DET
taxlaw-12712	845	18	interest	interest	NOUN
taxlaw-12712	845	19	payment	payment	NOUN
taxlaw-12712	845	20	itself	itself	PRON
taxlaw-12712	845	21	.	.	PUNCT
taxlaw-12712	846	1	this	this	DET
taxlaw-12712	846	2	construction	construction	NOUN
taxlaw-12712	846	3	is	be	AUX
taxlaw-12712	846	4	consistent	consistent	ADJ
taxlaw-12712	846	5	with	with	ADP
taxlaw-12712	846	6	the	the	DET
taxlaw-12712	846	7	forgiveness	forgiveness	NOUN
taxlaw-12712	846	8	of	of	ADP
taxlaw-12712	846	9	loans	loan	NOUN
taxlaw-12712	846	10	by	by	ADP
taxlaw-12712	846	11	gift	gift	NOUN
taxlaw-12712	846	12	.	.	PUNCT
taxlaw-12712	847	1	in	in	ADP
taxlaw-12712	847	2	these	these	DET
taxlaw-12712	847	3	situations	situation	NOUN
taxlaw-12712	847	4	,	,	PUNCT
taxlaw-12712	847	5	the	the	DET
taxlaw-12712	847	6	lender	lender	NOUN
taxlaw-12712	847	7	-	-	PUNCT
taxlaw-12712	847	8	donor	donor	NOUN
taxlaw-12712	847	9	is	be	AUX
taxlaw-12712	847	10	treated	treat	VERB
taxlaw-12712	847	11	as	as	ADP
taxlaw-12712	847	12	gifting	gift	VERB
taxlaw-12712	847	13	the	the	DET
taxlaw-12712	847	14	loan	loan	NOUN
taxlaw-12712	847	15	’s	’s	PART
taxlaw-12712	847	16	principal	principal	ADJ
taxlaw-12712	847	17	amount	amount	NOUN
taxlaw-12712	847	18	to	to	ADP
taxlaw-12712	847	19	the	the	DET
taxlaw-12712	847	20	borrower	borrower	NOUN
taxlaw-12712	847	21	-	-	PUNCT
taxlaw-12712	847	22	donee	donee	NOUN
taxlaw-12712	847	23	,	,	PUNCT
taxlaw-12712	847	24	and	and	CCONJ
taxlaw-12712	847	25	the	the	DET
taxlaw-12712	847	26	borrower	borrower	NOUN
taxlaw-12712	847	27	-	-	PUNCT
taxlaw-12712	847	28	donee	donee	NOUN
taxlaw-12712	847	29	is	be	AUX
taxlaw-12712	847	30	treated	treat	VERB
taxlaw-12712	847	31	as	as	ADP
taxlaw-12712	847	32	repaying	repay	VERB
taxlaw-12712	847	33	the	the	DET
taxlaw-12712	847	34	loan	loan	NOUN
taxlaw-12712	847	35	in	in	ADP
taxlaw-12712	847	36	full	full	ADJ
taxlaw-12712	847	37	(	(	PUNCT
taxlaw-12712	847	38	that	that	PRON
taxlaw-12712	847	39	is	is	ADV
taxlaw-12712	847	40	,	,	PUNCT
taxlaw-12712	847	41	there	there	PRON
taxlaw-12712	847	42	is	be	VERB
taxlaw-12712	847	43	no	no	DET
taxlaw-12712	847	44	cancellation	cancellation	NOUN
taxlaw-12712	847	45	of	of	ADP
taxlaw-12712	847	46	indebtedness	indebtedness	NOUN
taxlaw-12712	847	47	income	income	NOUN
taxlaw-12712	847	48	)	)	PUNCT
taxlaw-12712	847	49	.	.	PUNCT
taxlaw-12712	848	1	see	see	VERB
taxlaw-12712	848	2	jeffrey	jeffrey	PROPN
taxlaw-12712	848	3	h.	h.	PROPN
taxlaw-12712	848	4	kahn	kahn	PROPN
taxlaw-12712	848	5	&	&	CCONJ
taxlaw-12712	848	6	douglas	douglas	PROPN
taxlaw-12712	848	7	a.	a.	PROPN
taxlaw-12712	848	8	kahn	kahn	PROPN
taxlaw-12712	848	9	,	,	PUNCT
taxlaw-12712	848	10	cancellation	cancellation	NOUN
taxlaw-12712	848	11	of	of	ADP
taxlaw-12712	848	12	debt	debt	NOUN
taxlaw-12712	848	13	and	and	CCONJ
taxlaw-12712	848	14	related	relate	VERB
taxlaw-12712	848	15	transactions	transaction	NOUN
taxlaw-12712	848	16	,	,	PUNCT
taxlaw-12712	848	17	69	69	NUM
taxlaw-12712	848	18	tax	tax	NOUN
taxlaw-12712	848	19	law	law	NOUN
taxlaw-12712	848	20	.	.	PUNCT
taxlaw-12712	849	1	161	161	NUM
taxlaw-12712	849	2	,	,	PUNCT
taxlaw-12712	849	3	197	197	NUM
taxlaw-12712	849	4	-	-	SYM
taxlaw-12712	849	5	98	98	NUM
taxlaw-12712	849	6	(	(	PUNCT
taxlaw-12712	849	7	2015	2015	NUM
taxlaw-12712	849	8	)	)	PUNCT
taxlaw-12712	849	9	(	(	PUNCT
taxlaw-12712	849	10	“	"	PUNCT
taxlaw-12712	849	11	if	if	SCONJ
taxlaw-12712	849	12	a	a	DET
taxlaw-12712	849	13	creditor	creditor	NOUN
taxlaw-12712	849	14	forgives	forgive	VERB
taxlaw-12712	849	15	a	a	DET
taxlaw-12712	849	16	debt	debt	NOUN
taxlaw-12712	849	17	as	as	ADP
taxlaw-12712	849	18	a	a	DET
taxlaw-12712	849	19	gift	gift	NOUN
taxlaw-12712	849	20	to	to	ADP
taxlaw-12712	849	21	the	the	DET
taxlaw-12712	849	22	debtor	debtor	NOUN
taxlaw-12712	849	23	,	,	PUNCT
taxlaw-12712	849	24	the	the	DET
taxlaw-12712	849	25	cod	cod	NOUN
taxlaw-12712	849	26	is	be	AUX
taxlaw-12712	849	27	excluded	exclude	VERB
taxlaw-12712	849	28	from	from	ADP
taxlaw-12712	849	29	the	the	DET
taxlaw-12712	849	30	debtor	debtor	NOUN
taxlaw-12712	849	31	’s	’s	PART
taxlaw-12712	849	32	income	income	NOUN
taxlaw-12712	849	33	by	by	ADP
taxlaw-12712	849	34	section	section	NOUN
taxlaw-12712	849	35	102	102	NUM
taxlaw-12712	849	36	.	.	PUNCT
taxlaw-12712	849	37	”	"	PUNCT
taxlaw-12712	849	38	)	)	PUNCT
taxlaw-12712	849	39	.	.	PUNCT
taxlaw-12712	850	1	214	214	NUM
taxlaw-12712	850	2	by	by	ADP
taxlaw-12712	850	3	contrast	contrast	NOUN
taxlaw-12712	850	4	,	,	PUNCT
taxlaw-12712	850	5	constructive	constructive	ADJ
taxlaw-12712	850	6	sales	sale	NOUN
taxlaw-12712	850	7	may	may	AUX
taxlaw-12712	850	8	involve	involve	VERB
taxlaw-12712	850	9	one	one	NUM
taxlaw-12712	850	10	or	or	CCONJ
taxlaw-12712	850	11	more	more	ADV
taxlaw-12712	850	12	coordinated	coordinated	ADJ
taxlaw-12712	850	13	or	or	CCONJ
taxlaw-12712	850	14	unilateral	unilateral	ADJ
taxlaw-12712	850	15	acts	act	NOUN
taxlaw-12712	850	16	at	at	ADP
taxlaw-12712	850	17	arm	arm	NOUN
taxlaw-12712	850	18	’s	’s	PART
taxlaw-12712	850	19	length	length	NOUN
taxlaw-12712	850	20	.	.	PUNCT
taxlaw-12712	851	1	see	see	VERB
taxlaw-12712	851	2	supra	supra	PROPN
taxlaw-12712	851	3	part	part	PROPN
taxlaw-12712	851	4	iii.a.1	iii.a.1	NOUN
taxlaw-12712	851	5	.	.	PUNCT
taxlaw-12712	852	1	215	215	NUM
taxlaw-12712	852	2	cf	cf	NOUN
taxlaw-12712	852	3	.	.	PUNCT
taxlaw-12712	853	1	diedrich	diedrich	PROPN
taxlaw-12712	853	2	v.	v.	CCONJ
taxlaw-12712	853	3	comm’r	comm’r	PROPN
taxlaw-12712	853	4	,	,	PUNCT
taxlaw-12712	853	5	457	457	NUM
taxlaw-12712	853	6	u.s	u.s	PROPN
taxlaw-12712	853	7	.	.	PROPN
taxlaw-12712	853	8	191	191	NUM
taxlaw-12712	853	9	,	,	PUNCT
taxlaw-12712	853	10	197	197	NUM
taxlaw-12712	853	11	(	(	PUNCT
taxlaw-12712	853	12	1982	1982	NUM
taxlaw-12712	853	13	)	)	PUNCT
taxlaw-12712	853	14	(	(	PUNCT
taxlaw-12712	853	15	holding	hold	VERB
taxlaw-12712	853	16	that	that	SCONJ
taxlaw-12712	853	17	a	a	DET
taxlaw-12712	853	18	gift	gift	NOUN
taxlaw-12712	853	19	conditioned	condition	VERB
taxlaw-12712	853	20	on	on	ADP
taxlaw-12712	853	21	the	the	DET
taxlaw-12712	853	22	donee	donee	NOUN
taxlaw-12712	853	23	’s	’s	PART
taxlaw-12712	853	24	payment	payment	NOUN
taxlaw-12712	853	25	of	of	ADP
taxlaw-12712	853	26	the	the	DET
taxlaw-12712	853	27	donor	donor	NOUN
taxlaw-12712	853	28	’s	’s	PART
taxlaw-12712	853	29	gift	gift	NOUN
taxlaw-12712	853	30	taxes	taxis	NOUN
taxlaw-12712	853	31	results	result	VERB
taxlaw-12712	853	32	in	in	ADP
taxlaw-12712	853	33	income	income	NOUN
taxlaw-12712	853	34	to	to	ADP
taxlaw-12712	853	35	the	the	DET
taxlaw-12712	853	36	donor	donor	NOUN
taxlaw-12712	853	37	to	to	ADP
taxlaw-12712	853	38	the	the	DET
taxlaw-12712	853	39	extent	extent	NOUN
taxlaw-12712	853	40	the	the	DET
taxlaw-12712	853	41	gift	gift	NOUN
taxlaw-12712	853	42	tax	tax	NOUN
taxlaw-12712	853	43	liability	liability	NOUN
taxlaw-12712	853	44	exceeds	exceed	VERB
taxlaw-12712	853	45	the	the	DET
taxlaw-12712	853	46	donor	donor	NOUN
taxlaw-12712	853	47	’s	’s	PART
taxlaw-12712	853	48	basis	basis	NOUN
taxlaw-12712	853	49	)	)	PUNCT
taxlaw-12712	853	50	;	;	PUNCT
taxlaw-12712	853	51	see	see	VERB
taxlaw-12712	853	52	also	also	ADV
taxlaw-12712	853	53	kornhauser	kornhauser	NOUN
taxlaw-12712	853	54	,	,	PUNCT
taxlaw-12712	853	55	supra	supra	PROPN
taxlaw-12712	853	56	note	note	PROPN
taxlaw-12712	853	57	22	22	NUM
taxlaw-12712	853	58	,	,	PUNCT
taxlaw-12712	853	59	at	at	ADP
taxlaw-12712	853	60	16	16	NUM
taxlaw-12712	853	61	-	-	SYM
taxlaw-12712	853	62	17	17	NUM
taxlaw-12712	853	63	(	(	PUNCT
taxlaw-12712	853	64	discussing	discuss	VERB
taxlaw-12712	853	65	diedrich	diedrich	NOUN
taxlaw-12712	853	66	in	in	ADP
taxlaw-12712	853	67	the	the	DET
taxlaw-12712	853	68	context	context	NOUN
taxlaw-12712	853	69	of	of	ADP
taxlaw-12712	853	70	the	the	DET
taxlaw-12712	853	71	supreme	supreme	PROPN
taxlaw-12712	853	72	court	court	PROPN
taxlaw-12712	853	73	’s	’s	PART
taxlaw-12712	853	74	avoidance	avoidance	NOUN
taxlaw-12712	853	75	of	of	ADP
taxlaw-12712	853	76	constitutional	constitutional	ADJ
taxlaw-12712	853	77	tax	tax	NOUN
taxlaw-12712	853	78	issues	issue	NOUN
taxlaw-12712	853	79	)	)	PUNCT
taxlaw-12712	853	80	.	.	PUNCT
taxlaw-12712	854	1	216	216	NUM
taxlaw-12712	854	2	for	for	ADP
taxlaw-12712	854	3	concomitant	concomitant	ADJ
taxlaw-12712	854	4	effects	effect	NOUN
taxlaw-12712	854	5	on	on	ADP
taxlaw-12712	854	6	complexity	complexity	NOUN
taxlaw-12712	854	7	,	,	PUNCT
taxlaw-12712	854	8	see	see	VERB
taxlaw-12712	854	9	infra	infra	NOUN
taxlaw-12712	854	10	part	part	NOUN
taxlaw-12712	854	11	v.	v.	ADP
taxlaw-12712	854	12	217	217	NUM
taxlaw-12712	854	13	these	these	DET
taxlaw-12712	854	14	timing	timing	NOUN
taxlaw-12712	854	15	questions	question	NOUN
taxlaw-12712	854	16	are	be	AUX
taxlaw-12712	854	17	parallel	parallel	ADJ
taxlaw-12712	854	18	to	to	ADP
taxlaw-12712	854	19	those	those	PRON
taxlaw-12712	854	20	raised	raise	VERB
taxlaw-12712	854	21	by	by	ADP
taxlaw-12712	854	22	helvering	helvere	VERB
taxlaw-12712	854	23	v.	v.	ADP
taxlaw-12712	854	24	bruun	bruun	NOUN
taxlaw-12712	854	25	,	,	PUNCT
taxlaw-12712	854	26	309	309	NUM
taxlaw-12712	854	27	u.s	u.s	PROPN
taxlaw-12712	854	28	.	.	PROPN
taxlaw-12712	854	29	461	461	NUM
taxlaw-12712	854	30	,	,	PUNCT
taxlaw-12712	854	31	465	465	NUM
taxlaw-12712	854	32	-	-	SYM
taxlaw-12712	854	33	66	66	NUM
taxlaw-12712	854	34	(	(	PUNCT
taxlaw-12712	854	35	1940	1940	NUM
taxlaw-12712	854	36	)	)	PUNCT
taxlaw-12712	854	37	(	(	PUNCT
taxlaw-12712	854	38	describing	describe	VERB
taxlaw-12712	854	39	alternatives	alternative	NOUN
taxlaw-12712	854	40	in	in	ADP
taxlaw-12712	854	41	which	which	PRON
taxlaw-12712	854	42	a	a	DET
taxlaw-12712	854	43	landlord	landlord	NOUN
taxlaw-12712	854	44	’s	’s	PART
taxlaw-12712	854	45	income	income	NOUN
taxlaw-12712	854	46	from	from	ADP
taxlaw-12712	854	47	tenant	tenant	NOUN
taxlaw-12712	854	48	improvements	improvement	NOUN
taxlaw-12712	854	49	could	could	AUX
taxlaw-12712	854	50	be	be	AUX
taxlaw-12712	854	51	30	30	NUM
taxlaw-12712	854	52	columbia	columbia	PROPN
taxlaw-12712	854	53	journal	journal	NOUN
taxlaw-12712	854	54	of	of	ADP
taxlaw-12712	854	55	tax	tax	NOUN
taxlaw-12712	854	56	law	law	NOUN
taxlaw-12712	854	57	[	[	X
taxlaw-12712	854	58	vol	vol	NOUN
taxlaw-12712	854	59	.	.	PUNCT
taxlaw-12712	855	1	16:1	16:1	NUM
taxlaw-12712	855	2	interest	interest	NOUN
taxlaw-12712	855	3	could	could	AUX
taxlaw-12712	855	4	be	be	AUX
taxlaw-12712	855	5	assigned	assign	VERB
taxlaw-12712	855	6	over	over	ADP
taxlaw-12712	855	7	the	the	DET
taxlaw-12712	855	8	loan	loan	NOUN
taxlaw-12712	855	9	’s	’s	PART
taxlaw-12712	855	10	term	term	NOUN
taxlaw-12712	855	11	using	use	VERB
taxlaw-12712	855	12	the	the	DET
taxlaw-12712	855	13	time	time	NOUN
taxlaw-12712	855	14	-	-	PUNCT
taxlaw-12712	855	15	value	value	NOUN
taxlaw-12712	855	16	principles	principle	NOUN
taxlaw-12712	855	17	associated	associate	VERB
taxlaw-12712	855	18	with	with	ADP
taxlaw-12712	855	19	original	original	ADJ
taxlaw-12712	855	20	issue	issue	NOUN
taxlaw-12712	855	21	discount	discount	NOUN
taxlaw-12712	855	22	(	(	PUNCT
taxlaw-12712	855	23	oid	oid	NUM
taxlaw-12712	855	24	)	)	PUNCT
taxlaw-12712	855	25	,	,	PUNCT
taxlaw-12712	855	26	which	which	PRON
taxlaw-12712	855	27	would	would	AUX
taxlaw-12712	855	28	yield	yield	VERB
taxlaw-12712	855	29	gradually	gradually	ADV
taxlaw-12712	855	30	increasing	increase	VERB
taxlaw-12712	855	31	inclusions	inclusion	NOUN
taxlaw-12712	855	32	over	over	ADP
taxlaw-12712	855	33	the	the	DET
taxlaw-12712	855	34	loan	loan	NOUN
taxlaw-12712	855	35	’s	’s	PART
taxlaw-12712	855	36	term.218	term.218	NOUN
taxlaw-12712	855	37	in	in	ADP
taxlaw-12712	855	38	these	these	DET
taxlaw-12712	855	39	ways	way	NOUN
taxlaw-12712	855	40	,	,	PUNCT
taxlaw-12712	855	41	a	a	DET
taxlaw-12712	855	42	constitutional	constitutional	ADJ
taxlaw-12712	855	43	realization	realization	NOUN
taxlaw-12712	855	44	requirement	requirement	NOUN
taxlaw-12712	855	45	unsettles	unsettle	VERB
taxlaw-12712	855	46	the	the	DET
taxlaw-12712	855	47	code	code	NOUN
taxlaw-12712	855	48	’s	’s	PART
taxlaw-12712	855	49	clear	clear	ADJ
taxlaw-12712	855	50	rules	rule	NOUN
taxlaw-12712	855	51	about	about	ADP
taxlaw-12712	855	52	the	the	DET
taxlaw-12712	855	53	timing	timing	NOUN
taxlaw-12712	855	54	and	and	CCONJ
taxlaw-12712	855	55	amount	amount	NOUN
taxlaw-12712	855	56	of	of	ADP
taxlaw-12712	855	57	income	income	NOUN
taxlaw-12712	855	58	.	.	PUNCT
taxlaw-12712	856	1	third	third	ADJ
taxlaw-12712	856	2	,	,	PUNCT
taxlaw-12712	856	3	the	the	DET
taxlaw-12712	856	4	amount	amount	NOUN
taxlaw-12712	856	5	of	of	ADP
taxlaw-12712	856	6	any	any	DET
taxlaw-12712	856	7	income	income	NOUN
taxlaw-12712	856	8	inclusions	inclusion	NOUN
taxlaw-12712	856	9	may	may	AUX
taxlaw-12712	856	10	depend	depend	VERB
taxlaw-12712	856	11	on	on	ADP
taxlaw-12712	856	12	the	the	DET
taxlaw-12712	856	13	relevant	relevant	ADJ
taxlaw-12712	856	14	constitutional	constitutional	ADJ
taxlaw-12712	856	15	analysis	analysis	NOUN
taxlaw-12712	856	16	.	.	PUNCT
taxlaw-12712	857	1	the	the	DET
taxlaw-12712	857	2	statutory	statutory	ADJ
taxlaw-12712	857	3	gift	gift	NOUN
taxlaw-12712	857	4	loan	loan	NOUN
taxlaw-12712	857	5	regime	regime	NOUN
taxlaw-12712	857	6	uses	use	VERB
taxlaw-12712	857	7	a	a	DET
taxlaw-12712	857	8	below	below	ADP
taxlaw-12712	857	9	-	-	PUNCT
taxlaw-12712	857	10	market	market	NOUN
taxlaw-12712	857	11	rate	rate	NOUN
taxlaw-12712	857	12	to	to	PART
taxlaw-12712	857	13	assign	assign	VERB
taxlaw-12712	857	14	income	income	NOUN
taxlaw-12712	857	15	to	to	ADP
taxlaw-12712	857	16	the	the	DET
taxlaw-12712	857	17	lender	lender	NOUN
taxlaw-12712	857	18	-	-	PUNCT
taxlaw-12712	857	19	donor	donor	NOUN
taxlaw-12712	857	20	.	.	PUNCT
taxlaw-12712	858	1	the	the	DET
taxlaw-12712	858	2	borrower	borrower	NOUN
taxlaw-12712	858	3	-	-	PUNCT
taxlaw-12712	858	4	donee	donee	NOUN
taxlaw-12712	858	5	would	would	AUX
taxlaw-12712	858	6	pay	pay	VERB
taxlaw-12712	858	7	a	a	DET
taxlaw-12712	858	8	higher	high	ADJ
taxlaw-12712	858	9	interest	interest	NOUN
taxlaw-12712	858	10	rate	rate	NOUN
taxlaw-12712	858	11	on	on	ADP
taxlaw-12712	858	12	a	a	DET
taxlaw-12712	858	13	comparable	comparable	ADJ
taxlaw-12712	858	14	arm	arm	NOUN
taxlaw-12712	858	15	’s	’s	PART
taxlaw-12712	858	16	length	length	NOUN
taxlaw-12712	858	17	loan	loan	NOUN
taxlaw-12712	858	18	from	from	ADP
taxlaw-12712	858	19	an	an	DET
taxlaw-12712	858	20	unrelated	unrelated	ADJ
taxlaw-12712	858	21	party	party	NOUN
taxlaw-12712	858	22	,	,	PUNCT
taxlaw-12712	858	23	such	such	ADJ
taxlaw-12712	858	24	as	as	ADP
taxlaw-12712	858	25	a	a	DET
taxlaw-12712	858	26	bank	bank	NOUN
taxlaw-12712	858	27	,	,	PUNCT
taxlaw-12712	858	28	and	and	CCONJ
taxlaw-12712	858	29	courts	court	NOUN
taxlaw-12712	858	30	might	might	AUX
taxlaw-12712	858	31	look	look	VERB
taxlaw-12712	858	32	to	to	ADP
taxlaw-12712	858	33	this	this	DET
taxlaw-12712	858	34	interest	interest	NOUN
taxlaw-12712	858	35	rate	rate	NOUN
taxlaw-12712	858	36	when	when	SCONJ
taxlaw-12712	858	37	assigning	assign	VERB
taxlaw-12712	858	38	income	income	NOUN
taxlaw-12712	858	39	to	to	ADP
taxlaw-12712	858	40	the	the	DET
taxlaw-12712	858	41	lender	lender	NOUN
taxlaw-12712	858	42	-	-	PUNCT
taxlaw-12712	858	43	donor.219	donor.219	NOUN
taxlaw-12712	858	44	on	on	ADP
taxlaw-12712	858	45	the	the	DET
taxlaw-12712	858	46	other	other	ADJ
taxlaw-12712	858	47	hand	hand	NOUN
taxlaw-12712	858	48	,	,	PUNCT
taxlaw-12712	858	49	a	a	DET
taxlaw-12712	858	50	lower	low	ADJ
taxlaw-12712	858	51	rate	rate	NOUN
taxlaw-12712	858	52	may	may	AUX
taxlaw-12712	858	53	better	well	ADV
taxlaw-12712	858	54	account	account	VERB
taxlaw-12712	858	55	for	for	ADP
taxlaw-12712	858	56	the	the	DET
taxlaw-12712	858	57	realities	reality	NOUN
taxlaw-12712	858	58	of	of	ADP
taxlaw-12712	858	59	the	the	DET
taxlaw-12712	858	60	relatedparty	relatedparty	NOUN
taxlaw-12712	858	61	arrangement	arrangement	NOUN
taxlaw-12712	858	62	intrinsic	intrinsic	ADJ
taxlaw-12712	858	63	to	to	ADP
taxlaw-12712	858	64	gift	gift	NOUN
taxlaw-12712	858	65	loans	loan	NOUN
taxlaw-12712	858	66	,	,	PUNCT
taxlaw-12712	858	67	where	where	SCONJ
taxlaw-12712	858	68	risk	risk	NOUN
taxlaw-12712	858	69	of	of	ADP
taxlaw-12712	858	70	repayment	repayment	NOUN
taxlaw-12712	858	71	may	may	AUX
taxlaw-12712	858	72	not	not	PART
taxlaw-12712	858	73	factor	factor	VERB
taxlaw-12712	858	74	into	into	ADP
taxlaw-12712	858	75	the	the	DET
taxlaw-12712	858	76	decision	decision	NOUN
taxlaw-12712	858	77	of	of	ADP
taxlaw-12712	858	78	whether	whether	SCONJ
taxlaw-12712	858	79	,	,	PUNCT
taxlaw-12712	858	80	or	or	CCONJ
taxlaw-12712	858	81	on	on	ADP
taxlaw-12712	858	82	what	what	DET
taxlaw-12712	858	83	terms	term	NOUN
taxlaw-12712	858	84	,	,	PUNCT
taxlaw-12712	858	85	to	to	PART
taxlaw-12712	858	86	extend	extend	VERB
taxlaw-12712	858	87	credit	credit	NOUN
taxlaw-12712	858	88	.	.	PUNCT
taxlaw-12712	859	1	no	no	DET
taxlaw-12712	859	2	market	market	NOUN
taxlaw-12712	859	3	transaction	transaction	NOUN
taxlaw-12712	859	4	exists	exist	VERB
taxlaw-12712	859	5	.	.	PUNCT
taxlaw-12712	860	1	in	in	ADP
taxlaw-12712	860	2	addition	addition	NOUN
taxlaw-12712	860	3	,	,	PUNCT
taxlaw-12712	860	4	a	a	DET
taxlaw-12712	860	5	gift	gift	NOUN
taxlaw-12712	860	6	loan	loan	NOUN
taxlaw-12712	860	7	may	may	AUX
taxlaw-12712	860	8	contemplate	contemplate	VERB
taxlaw-12712	860	9	that	that	SCONJ
taxlaw-12712	860	10	the	the	DET
taxlaw-12712	860	11	borrower	borrower	NOUN
taxlaw-12712	860	12	-	-	PUNCT
taxlaw-12712	860	13	donee	donee	NOUN
taxlaw-12712	860	14	will	will	AUX
taxlaw-12712	860	15	satisfy	satisfy	VERB
taxlaw-12712	860	16	the	the	DET
taxlaw-12712	860	17	loan	loan	NOUN
taxlaw-12712	860	18	’s	’s	PART
taxlaw-12712	860	19	principal	principal	NOUN
taxlaw-12712	860	20	fully	fully	ADV
taxlaw-12712	860	21	with	with	ADP
taxlaw-12712	860	22	property	property	NOUN
taxlaw-12712	860	23	,	,	PUNCT
taxlaw-12712	860	24	forgiveness	forgiveness	NOUN
taxlaw-12712	860	25	by	by	ADP
taxlaw-12712	860	26	the	the	DET
taxlaw-12712	860	27	lender	lender	NOUN
taxlaw-12712	860	28	-	-	PUNCT
taxlaw-12712	860	29	donor	donor	NOUN
taxlaw-12712	860	30	,	,	PUNCT
taxlaw-12712	860	31	or	or	CCONJ
taxlaw-12712	860	32	some	some	DET
taxlaw-12712	860	33	combination	combination	NOUN
taxlaw-12712	860	34	of	of	ADP
taxlaw-12712	860	35	the	the	DET
taxlaw-12712	860	36	two.220	two.220	NOUN
taxlaw-12712	860	37	for	for	ADP
taxlaw-12712	860	38	these	these	DET
taxlaw-12712	860	39	reasons	reason	NOUN
taxlaw-12712	860	40	,	,	PUNCT
taxlaw-12712	860	41	a	a	DET
taxlaw-12712	860	42	risk	risk	NOUN
taxlaw-12712	860	43	-	-	PUNCT
taxlaw-12712	860	44	free	free	ADJ
taxlaw-12712	860	45	rate	rate	NOUN
taxlaw-12712	860	46	of	of	ADP
taxlaw-12712	860	47	return	return	NOUN
taxlaw-12712	860	48	may	may	AUX
taxlaw-12712	860	49	better	well	ADV
taxlaw-12712	860	50	represent	represent	VERB
taxlaw-12712	860	51	the	the	DET
taxlaw-12712	860	52	parties	party	NOUN
taxlaw-12712	860	53	’	'	PUNCT
taxlaw-12712	860	54	underlying	underlie	VERB
taxlaw-12712	860	55	economic	economic	ADJ
taxlaw-12712	860	56	arrangement	arrangement	NOUN
taxlaw-12712	860	57	.	.	PUNCT
taxlaw-12712	861	1	if	if	SCONJ
taxlaw-12712	861	2	so	so	ADV
taxlaw-12712	861	3	,	,	PUNCT
taxlaw-12712	861	4	the	the	DET
taxlaw-12712	861	5	code	code	NOUN
taxlaw-12712	861	6	’s	’s	PART
taxlaw-12712	861	7	statutory	statutory	ADJ
taxlaw-12712	861	8	rate	rate	NOUN
taxlaw-12712	861	9	understates	understate	VERB
taxlaw-12712	861	10	the	the	DET
taxlaw-12712	861	11	amount	amount	NOUN
taxlaw-12712	861	12	of	of	ADP
taxlaw-12712	861	13	the	the	DET
taxlaw-12712	861	14	lender	lender	NOUN
taxlaw-12712	861	15	-	-	PUNCT
taxlaw-12712	861	16	donor	donor	NOUN
taxlaw-12712	861	17	’s	’s	PART
taxlaw-12712	861	18	true	true	ADJ
taxlaw-12712	861	19	interest	interest	NOUN
taxlaw-12712	861	20	income221	income221	PROPN
taxlaw-12712	861	21	—	—	PUNCT
taxlaw-12712	861	22	and	and	CCONJ
taxlaw-12712	861	23	perhaps	perhaps	ADV
taxlaw-12712	861	24	survives	survive	VERB
taxlaw-12712	861	25	constitutional	constitutional	ADJ
taxlaw-12712	861	26	scrutiny	scrutiny	NOUN
taxlaw-12712	861	27	because	because	SCONJ
taxlaw-12712	861	28	of	of	ADP
taxlaw-12712	861	29	this	this	DET
taxlaw-12712	861	30	design	design	NOUN
taxlaw-12712	861	31	choice	choice	NOUN
taxlaw-12712	861	32	.	.	PUNCT
taxlaw-12712	862	1	more	more	ADV
taxlaw-12712	862	2	broadly	broadly	ADV
taxlaw-12712	862	3	,	,	PUNCT
taxlaw-12712	862	4	however	however	ADV
taxlaw-12712	862	5	,	,	PUNCT
taxlaw-12712	862	6	gift	gift	NOUN
taxlaw-12712	862	7	loans	loan	NOUN
taxlaw-12712	862	8	’	'	PUNCT
taxlaw-12712	862	9	facts	fact	NOUN
taxlaw-12712	862	10	and	and	CCONJ
taxlaw-12712	862	11	circumstances	circumstance	NOUN
taxlaw-12712	862	12	(	(	PUNCT
taxlaw-12712	862	13	including	include	VERB
taxlaw-12712	862	14	the	the	DET
taxlaw-12712	862	15	nature	nature	NOUN
taxlaw-12712	862	16	of	of	ADP
taxlaw-12712	862	17	family	family	NOUN
taxlaw-12712	862	18	or	or	CCONJ
taxlaw-12712	862	19	social	social	ADJ
taxlaw-12712	862	20	relationships222	relationships222	PROPN
taxlaw-12712	862	21	)	)	PUNCT
taxlaw-12712	862	22	imply	imply	VERB
taxlaw-12712	862	23	a	a	DET
taxlaw-12712	862	24	range	range	NOUN
taxlaw-12712	862	25	of	of	ADP
taxlaw-12712	862	26	possible	possible	ADJ
taxlaw-12712	862	27	income	income	NOUN
taxlaw-12712	862	28	inclusions	inclusion	NOUN
taxlaw-12712	862	29	under	under	ADP
taxlaw-12712	862	30	a	a	DET
taxlaw-12712	862	31	realization	realization	NOUN
taxlaw-12712	862	32	-	-	PUNCT
taxlaw-12712	862	33	oriented	orient	VERB
taxlaw-12712	862	34	constitutional	constitutional	ADJ
taxlaw-12712	862	35	analysis	analysis	NOUN
taxlaw-12712	862	36	.	.	PUNCT
taxlaw-12712	863	1	3	3	X
taxlaw-12712	863	2	.	.	X
taxlaw-12712	863	3	debt	debt	NOUN
taxlaw-12712	863	4	modifications	modification	NOUN
taxlaw-12712	863	5	contractual	contractual	ADJ
taxlaw-12712	863	6	arrangements	arrangement	NOUN
taxlaw-12712	863	7	(	(	PUNCT
taxlaw-12712	863	8	and	and	CCONJ
taxlaw-12712	863	9	changes	change	NOUN
taxlaw-12712	863	10	to	to	ADP
taxlaw-12712	863	11	those	those	DET
taxlaw-12712	863	12	contracts	contract	NOUN
taxlaw-12712	863	13	)	)	PUNCT
taxlaw-12712	863	14	can	can	AUX
taxlaw-12712	863	15	affect	affect	VERB
taxlaw-12712	863	16	taxpayers	taxpayer	NOUN
taxlaw-12712	863	17	’	’	PART
taxlaw-12712	863	18	relationships	relationship	NOUN
taxlaw-12712	863	19	to	to	ADP
taxlaw-12712	863	20	property	property	NOUN
taxlaw-12712	863	21	in	in	ADP
taxlaw-12712	863	22	ways	way	NOUN
taxlaw-12712	863	23	that	that	PRON
taxlaw-12712	863	24	implicate	implicate	VERB
taxlaw-12712	863	25	realization	realization	NOUN
taxlaw-12712	863	26	.	.	PUNCT
taxlaw-12712	864	1	these	these	DET
taxlaw-12712	864	2	issues	issue	NOUN
taxlaw-12712	864	3	arise	arise	VERB
taxlaw-12712	864	4	,	,	PUNCT
taxlaw-12712	864	5	for	for	ADP
taxlaw-12712	864	6	example	example	NOUN
taxlaw-12712	864	7	,	,	PUNCT
taxlaw-12712	864	8	when	when	SCONJ
taxlaw-12712	864	9	holders	holder	NOUN
taxlaw-12712	864	10	and	and	CCONJ
taxlaw-12712	864	11	obligors	obligor	NOUN
taxlaw-12712	864	12	agree	agree	VERB
taxlaw-12712	864	13	to	to	PART
taxlaw-12712	864	14	modify	modify	VERB
taxlaw-12712	864	15	the	the	DET
taxlaw-12712	864	16	terms	term	NOUN
taxlaw-12712	864	17	of	of	ADP
taxlaw-12712	864	18	a	a	DET
taxlaw-12712	864	19	lending	lending	NOUN
taxlaw-12712	864	20	arrangement	arrangement	NOUN
taxlaw-12712	864	21	evidenced	evidence	VERB
taxlaw-12712	864	22	by	by	ADP
taxlaw-12712	864	23	a	a	DET
taxlaw-12712	864	24	debt	debt	NOUN
taxlaw-12712	864	25	instrument.223	instrument.223	NOUN
taxlaw-12712	864	26	the	the	DET
taxlaw-12712	864	27	debt	debt	NOUN
taxlaw-12712	864	28	instrument	instrument	NOUN
taxlaw-12712	864	29	is	be	AUX
taxlaw-12712	864	30	property	property	NOUN
taxlaw-12712	864	31	for	for	ADP
taxlaw-12712	864	32	taken	take	VERB
taxlaw-12712	864	33	into	into	ADP
taxlaw-12712	864	34	account	account	NOUN
taxlaw-12712	864	35	on	on	ADP
taxlaw-12712	864	36	construction	construction	NOUN
taxlaw-12712	864	37	of	of	ADP
taxlaw-12712	864	38	the	the	DET
taxlaw-12712	864	39	improvements	improvement	NOUN
taxlaw-12712	864	40	or	or	CCONJ
taxlaw-12712	864	41	termination	termination	NOUN
taxlaw-12712	864	42	of	of	ADP
taxlaw-12712	864	43	the	the	DET
taxlaw-12712	864	44	lease	lease	NOUN
taxlaw-12712	864	45	)	)	PUNCT
taxlaw-12712	864	46	.	.	PUNCT
taxlaw-12712	865	1	218	218	NUM
taxlaw-12712	865	2	for	for	ADP
taxlaw-12712	865	3	the	the	DET
taxlaw-12712	865	4	code	code	NOUN
taxlaw-12712	865	5	’s	’s	PART
taxlaw-12712	865	6	treatment	treatment	NOUN
taxlaw-12712	865	7	of	of	ADP
taxlaw-12712	865	8	oid	oid	NOUN
taxlaw-12712	865	9	,	,	PUNCT
taxlaw-12712	865	10	see	see	VERB
taxlaw-12712	865	11	i.r.c	i.r.c	NOUN
taxlaw-12712	865	12	§	§	PROPN
taxlaw-12712	865	13	§	§	PROPN
taxlaw-12712	865	14	1272	1272	NUM
taxlaw-12712	865	15	-	-	SYM
taxlaw-12712	865	16	1275	1275	NUM
taxlaw-12712	865	17	.	.	PUNCT
taxlaw-12712	866	1	courts	court	NOUN
taxlaw-12712	866	2	may	may	AUX
taxlaw-12712	866	3	apply	apply	VERB
taxlaw-12712	866	4	time	time	NOUN
taxlaw-12712	866	5	-	-	PUNCT
taxlaw-12712	866	6	value	value	NOUN
taxlaw-12712	866	7	principles	principle	NOUN
taxlaw-12712	866	8	differently	differently	ADV
taxlaw-12712	866	9	.	.	PUNCT
taxlaw-12712	867	1	219	219	NUM
taxlaw-12712	867	2	this	this	DET
taxlaw-12712	867	3	referent	referent	NOUN
taxlaw-12712	867	4	historically	historically	ADV
taxlaw-12712	867	5	has	have	AUX
taxlaw-12712	867	6	been	be	AUX
taxlaw-12712	867	7	used	use	VERB
taxlaw-12712	867	8	in	in	ADP
taxlaw-12712	867	9	the	the	DET
taxlaw-12712	867	10	international	international	ADJ
taxlaw-12712	867	11	tax	tax	NOUN
taxlaw-12712	867	12	context	context	NOUN
taxlaw-12712	867	13	to	to	PART
taxlaw-12712	867	14	apportion	apportion	VERB
taxlaw-12712	867	15	income	income	NOUN
taxlaw-12712	867	16	across	across	ADP
taxlaw-12712	867	17	jurisdictions	jurisdiction	NOUN
taxlaw-12712	867	18	.	.	PUNCT
taxlaw-12712	868	1	see	see	AUX
taxlaw-12712	868	2	generally	generally	ADV
taxlaw-12712	868	3	reuven	reuven	VERB
taxlaw-12712	868	4	s.	s.	PROPN
taxlaw-12712	868	5	avi	avi	PROPN
taxlaw-12712	868	6	-	-	PUNCT
taxlaw-12712	868	7	yonah	yonah	PROPN
taxlaw-12712	868	8	,	,	PUNCT
taxlaw-12712	868	9	the	the	DET
taxlaw-12712	868	10	rise	rise	NOUN
taxlaw-12712	868	11	and	and	CCONJ
taxlaw-12712	868	12	fall	fall	NOUN
taxlaw-12712	868	13	of	of	ADP
taxlaw-12712	868	14	arm	arm	NOUN
taxlaw-12712	868	15	’s	’s	PART
taxlaw-12712	868	16	length	length	NOUN
taxlaw-12712	868	17	:	:	PUNCT
taxlaw-12712	868	18	a	a	DET
taxlaw-12712	868	19	study	study	NOUN
taxlaw-12712	868	20	of	of	ADP
taxlaw-12712	868	21	the	the	DET
taxlaw-12712	868	22	evolution	evolution	NOUN
taxlaw-12712	868	23	of	of	ADP
taxlaw-12712	868	24	u.s	u.s	PROPN
taxlaw-12712	868	25	.	.	PROPN
taxlaw-12712	868	26	international	international	ADJ
taxlaw-12712	868	27	taxation	taxation	NOUN
taxlaw-12712	868	28	(	(	PUNCT
taxlaw-12712	868	29	john	john	PROPN
taxlaw-12712	868	30	m.	m.	PROPN
taxlaw-12712	868	31	olin	olin	PROPN
taxlaw-12712	868	32	ctr	ctr	PROPN
taxlaw-12712	868	33	.	.	PUNCT
taxlaw-12712	869	1	for	for	ADP
taxlaw-12712	869	2	l.	l.	PROPN
taxlaw-12712	869	3	&	&	CCONJ
taxlaw-12712	869	4	econ	econ	PROPN
taxlaw-12712	869	5	.	.	PROPN
taxlaw-12712	869	6	,	,	PUNCT
taxlaw-12712	869	7	working	work	VERB
taxlaw-12712	869	8	paper	paper	NOUN
taxlaw-12712	869	9	no	no	INTJ
taxlaw-12712	869	10	.	.	NOUN
taxlaw-12712	869	11	07	07	NUM
taxlaw-12712	869	12	-	-	PUNCT
taxlaw-12712	869	13	017	017	NUM
taxlaw-12712	869	14	,	,	PUNCT
taxlaw-12712	869	15	2007	2007	NUM
taxlaw-12712	869	16	)	)	PUNCT
taxlaw-12712	869	17	.	.	PUNCT
taxlaw-12712	870	1	220	220	NUM
taxlaw-12712	870	2	the	the	DET
taxlaw-12712	870	3	precise	precise	ADJ
taxlaw-12712	870	4	combination	combination	NOUN
taxlaw-12712	870	5	may	may	AUX
taxlaw-12712	870	6	be	be	AUX
taxlaw-12712	870	7	contingent	contingent	ADJ
taxlaw-12712	870	8	on	on	ADP
taxlaw-12712	870	9	when	when	SCONJ
taxlaw-12712	870	10	the	the	DET
taxlaw-12712	870	11	loan	loan	NOUN
taxlaw-12712	870	12	is	be	AUX
taxlaw-12712	870	13	made	make	VERB
taxlaw-12712	870	14	.	.	PUNCT
taxlaw-12712	871	1	see	see	VERB
taxlaw-12712	871	2	rev	rev	PROPN
taxlaw-12712	871	3	.	.	PROPN
taxlaw-12712	871	4	rul	rul	PROPN
taxlaw-12712	871	5	.	.	PUNCT
taxlaw-12712	872	1	77	77	NUM
taxlaw-12712	872	2	-	-	SYM
taxlaw-12712	872	3	299	299	NUM
taxlaw-12712	872	4	,	,	PUNCT
taxlaw-12712	872	5	1977	1977	NUM
taxlaw-12712	872	6	-	-	SYM
taxlaw-12712	872	7	2	2	NUM
taxlaw-12712	872	8	c.b	c.b	PROPN
taxlaw-12712	872	9	.	.	PROPN
taxlaw-12712	872	10	343	343	NUM
taxlaw-12712	872	11	(	(	PUNCT
taxlaw-12712	872	12	finding	find	VERB
taxlaw-12712	872	13	no	no	DET
taxlaw-12712	872	14	loan	loan	NOUN
taxlaw-12712	872	15	where	where	SCONJ
taxlaw-12712	872	16	there	there	PRON
taxlaw-12712	872	17	was	be	VERB
taxlaw-12712	872	18	a	a	DET
taxlaw-12712	872	19	prewired	prewire	VERB
taxlaw-12712	872	20	intent	intent	NOUN
taxlaw-12712	872	21	to	to	PART
taxlaw-12712	872	22	forgive	forgive	VERB
taxlaw-12712	872	23	)	)	PUNCT
taxlaw-12712	872	24	.	.	PUNCT
taxlaw-12712	873	1	221	221	NUM
taxlaw-12712	873	2	if	if	SCONJ
taxlaw-12712	873	3	i.r.c	i.r.c	NOUN
taxlaw-12712	873	4	.	.	PUNCT
taxlaw-12712	874	1	§	§	PROPN
taxlaw-12712	874	2	7872	7872	NUM
taxlaw-12712	874	3	seeks	seek	VERB
taxlaw-12712	874	4	to	to	PART
taxlaw-12712	874	5	deter	deter	VERB
taxlaw-12712	874	6	tax	tax	NOUN
taxlaw-12712	874	7	gaming	gaming	NOUN
taxlaw-12712	874	8	,	,	PUNCT
taxlaw-12712	874	9	then	then	ADV
taxlaw-12712	874	10	this	this	DET
taxlaw-12712	874	11	lower	low	ADJ
taxlaw-12712	874	12	rate	rate	NOUN
taxlaw-12712	874	13	might	might	AUX
taxlaw-12712	874	14	be	be	AUX
taxlaw-12712	874	15	optimal	optimal	ADJ
taxlaw-12712	874	16	,	,	PUNCT
taxlaw-12712	874	17	depending	depend	VERB
taxlaw-12712	874	18	on	on	ADP
taxlaw-12712	874	19	the	the	DET
taxlaw-12712	874	20	provision	provision	NOUN
taxlaw-12712	874	21	’s	’s	PART
taxlaw-12712	874	22	effect	effect	NOUN
taxlaw-12712	874	23	on	on	ADP
taxlaw-12712	874	24	tax	tax	NOUN
taxlaw-12712	874	25	-	-	PUNCT
taxlaw-12712	874	26	motivated	motivate	VERB
taxlaw-12712	874	27	transactions	transaction	NOUN
taxlaw-12712	874	28	.	.	PUNCT
taxlaw-12712	875	1	222	222	NUM
taxlaw-12712	875	2	the	the	DET
taxlaw-12712	875	3	scope	scope	NOUN
taxlaw-12712	875	4	of	of	ADP
taxlaw-12712	875	5	familial	familial	ADJ
taxlaw-12712	875	6	connections	connection	NOUN
taxlaw-12712	875	7	may	may	AUX
taxlaw-12712	875	8	depend	depend	VERB
taxlaw-12712	875	9	on	on	ADP
taxlaw-12712	875	10	context	context	NOUN
taxlaw-12712	875	11	.	.	PUNCT
taxlaw-12712	876	1	see	see	VERB
taxlaw-12712	876	2	cerone	cerone	NOUN
taxlaw-12712	876	3	v.	v.	ADP
taxlaw-12712	876	4	comm’r	comm’r	NOUN
taxlaw-12712	876	5	,	,	PUNCT
taxlaw-12712	876	6	87	87	NUM
taxlaw-12712	876	7	t.c	t.c	PROPN
taxlaw-12712	876	8	.	.	PROPN
taxlaw-12712	876	9	1	1	NUM
taxlaw-12712	876	10	,	,	PUNCT
taxlaw-12712	876	11	3	3	NUM
taxlaw-12712	876	12	,	,	PUNCT
taxlaw-12712	876	13	22	22	NUM
taxlaw-12712	876	14	(	(	PUNCT
taxlaw-12712	876	15	1986	1986	NUM
taxlaw-12712	876	16	)	)	PUNCT
taxlaw-12712	876	17	(	(	PUNCT
taxlaw-12712	876	18	outlining	outline	VERB
taxlaw-12712	876	19	a	a	DET
taxlaw-12712	876	20	limited	limited	ADJ
taxlaw-12712	876	21	role	role	NOUN
taxlaw-12712	876	22	for	for	ADP
taxlaw-12712	876	23	family	family	NOUN
taxlaw-12712	876	24	discord	discord	NOUN
taxlaw-12712	876	25	in	in	ADP
taxlaw-12712	876	26	determining	determine	VERB
taxlaw-12712	876	27	tax	tax	NOUN
taxlaw-12712	876	28	consequences	consequence	NOUN
taxlaw-12712	876	29	of	of	ADP
taxlaw-12712	876	30	a	a	DET
taxlaw-12712	876	31	stock	stock	NOUN
taxlaw-12712	876	32	redemption	redemption	NOUN
taxlaw-12712	876	33	)	)	PUNCT
taxlaw-12712	876	34	;	;	PUNCT
taxlaw-12712	876	35	see	see	VERB
taxlaw-12712	876	36	also	also	ADV
taxlaw-12712	876	37	tessa	tessa	PROPN
taxlaw-12712	876	38	r.	r.	PROPN
taxlaw-12712	876	39	davis	davis	PROPN
taxlaw-12712	876	40	,	,	PUNCT
taxlaw-12712	876	41	mapping	map	VERB
taxlaw-12712	876	42	the	the	DET
taxlaw-12712	876	43	families	family	NOUN
taxlaw-12712	876	44	of	of	ADP
taxlaw-12712	876	45	the	the	DET
taxlaw-12712	876	46	internal	internal	ADJ
taxlaw-12712	876	47	revenue	revenue	NOUN
taxlaw-12712	876	48	code	code	NOUN
taxlaw-12712	876	49	,	,	PUNCT
taxlaw-12712	876	50	22	22	NUM
taxlaw-12712	876	51	va	va	NOUN
taxlaw-12712	876	52	.	.	PUNCT
taxlaw-12712	877	1	j.	j.	PROPN
taxlaw-12712	877	2	soc	soc	PROPN
taxlaw-12712	877	3	.	.	PUNCT
taxlaw-12712	877	4	pol’y	pol’y	NOUN
taxlaw-12712	877	5	&	&	CCONJ
taxlaw-12712	877	6	l.	l.	PROPN
taxlaw-12712	877	7	179	179	NUM
taxlaw-12712	877	8	,	,	PUNCT
taxlaw-12712	877	9	199	199	NUM
taxlaw-12712	877	10	(	(	PUNCT
taxlaw-12712	877	11	2015	2015	NUM
taxlaw-12712	877	12	)	)	PUNCT
taxlaw-12712	877	13	(	(	PUNCT
taxlaw-12712	877	14	using	use	VERB
taxlaw-12712	877	15	status	status	NOUN
taxlaw-12712	877	16	and	and	CCONJ
taxlaw-12712	877	17	contract	contract	NOUN
taxlaw-12712	877	18	to	to	PART
taxlaw-12712	877	19	illustrate	illustrate	VERB
taxlaw-12712	877	20	how	how	SCONJ
taxlaw-12712	877	21	family	family	NOUN
taxlaw-12712	877	22	relationships	relationship	NOUN
taxlaw-12712	877	23	are	be	AUX
taxlaw-12712	877	24	deployed	deploy	VERB
taxlaw-12712	877	25	by	by	ADP
taxlaw-12712	877	26	the	the	DET
taxlaw-12712	877	27	code	code	NOUN
taxlaw-12712	877	28	)	)	PUNCT
taxlaw-12712	877	29	.	.	PUNCT
taxlaw-12712	878	1	223	223	NUM
taxlaw-12712	878	2	executory	executory	ADJ
taxlaw-12712	878	3	contracts	contract	NOUN
taxlaw-12712	878	4	and	and	CCONJ
taxlaw-12712	878	5	amendments	amendment	NOUN
taxlaw-12712	878	6	to	to	ADP
taxlaw-12712	878	7	partnership	partnership	NOUN
taxlaw-12712	878	8	agreements	agreement	NOUN
taxlaw-12712	878	9	also	also	ADV
taxlaw-12712	878	10	raise	raise	VERB
taxlaw-12712	878	11	realization	realization	NOUN
taxlaw-12712	878	12	questions	question	NOUN
taxlaw-12712	878	13	.	.	PUNCT
taxlaw-12712	879	1	for	for	ADP
taxlaw-12712	879	2	example	example	NOUN
taxlaw-12712	879	3	,	,	PUNCT
taxlaw-12712	879	4	the	the	DET
taxlaw-12712	879	5	substitution	substitution	NOUN
taxlaw-12712	879	6	of	of	ADP
taxlaw-12712	879	7	counterparties	counterpartie	NOUN
taxlaw-12712	879	8	(	(	PUNCT
taxlaw-12712	879	9	or	or	CCONJ
taxlaw-12712	879	10	an	an	DET
taxlaw-12712	879	11	assignment	assignment	NOUN
taxlaw-12712	879	12	by	by	ADP
taxlaw-12712	879	13	a	a	DET
taxlaw-12712	879	14	counterparty	counterparty	NOUN
taxlaw-12712	879	15	)	)	PUNCT
taxlaw-12712	879	16	may	may	AUX
taxlaw-12712	879	17	result	result	VERB
taxlaw-12712	879	18	in	in	ADP
taxlaw-12712	879	19	realization	realization	NOUN
taxlaw-12712	879	20	for	for	ADP
taxlaw-12712	879	21	the	the	DET
taxlaw-12712	879	22	other	other	ADJ
taxlaw-12712	879	23	party	party	NOUN
taxlaw-12712	879	24	to	to	ADP
taxlaw-12712	879	25	a	a	DET
taxlaw-12712	879	26	derivative	derivative	ADJ
taxlaw-12712	879	27	contract	contract	NOUN
taxlaw-12712	879	28	or	or	CCONJ
taxlaw-12712	879	29	other	other	ADJ
taxlaw-12712	879	30	ongoing	ongoing	ADJ
taxlaw-12712	879	31	obligation	obligation	NOUN
taxlaw-12712	879	32	.	.	PUNCT
taxlaw-12712	880	1	alternatively	alternatively	ADV
taxlaw-12712	880	2	,	,	PUNCT
taxlaw-12712	880	3	a	a	DET
taxlaw-12712	880	4	change	change	NOUN
taxlaw-12712	880	5	in	in	ADP
taxlaw-12712	880	6	how	how	SCONJ
taxlaw-12712	880	7	partners	partner	NOUN
taxlaw-12712	880	8	share	share	VERB
taxlaw-12712	880	9	income	income	NOUN
taxlaw-12712	880	10	may	may	AUX
taxlaw-12712	880	11	affect	affect	VERB
taxlaw-12712	880	12	the	the	DET
taxlaw-12712	880	13	value	value	NOUN
taxlaw-12712	880	14	of	of	ADP
taxlaw-12712	880	15	their	their	PRON
taxlaw-12712	880	16	respective	respective	ADJ
taxlaw-12712	880	17	interests	interest	NOUN
taxlaw-12712	880	18	.	.	PUNCT
taxlaw-12712	881	1	although	although	SCONJ
taxlaw-12712	881	2	difficult	difficult	ADJ
taxlaw-12712	881	3	to	to	PART
taxlaw-12712	881	4	distinguish	distinguish	VERB
taxlaw-12712	881	5	conceptually	conceptually	ADV
taxlaw-12712	881	6	from	from	ADP
taxlaw-12712	881	7	debt	debt	NOUN
taxlaw-12712	881	8	modifications	modification	NOUN
taxlaw-12712	881	9	,	,	PUNCT
taxlaw-12712	881	10	these	these	DET
taxlaw-12712	881	11	types	type	NOUN
taxlaw-12712	881	12	of	of	ADP
taxlaw-12712	881	13	contractual	contractual	ADJ
taxlaw-12712	881	14	changes	change	NOUN
taxlaw-12712	881	15	2024	2024	NUM
taxlaw-12712	881	16	]	]	PUNCT
taxlaw-12712	881	17	realization	realization	NOUN
taxlaw-12712	881	18	rule	rule	NOUN
taxlaw-12712	881	19	as	as	ADP
taxlaw-12712	881	20	a	a	DET
taxlaw-12712	881	21	legal	legal	ADJ
taxlaw-12712	881	22	standard	standard	ADJ
taxlaw-12712	881	23	31	31	NUM
taxlaw-12712	881	24	tax	tax	NOUN
taxlaw-12712	881	25	purposes	purpose	NOUN
taxlaw-12712	881	26	,	,	PUNCT
taxlaw-12712	881	27	and	and	CCONJ
taxlaw-12712	881	28	,	,	PUNCT
taxlaw-12712	881	29	individually	individually	ADV
taxlaw-12712	881	30	or	or	CCONJ
taxlaw-12712	881	31	cumulatively	cumulatively	ADV
taxlaw-12712	881	32	,	,	PUNCT
taxlaw-12712	881	33	modifications	modification	NOUN
taxlaw-12712	881	34	to	to	ADP
taxlaw-12712	881	35	that	that	DET
taxlaw-12712	881	36	property	property	NOUN
taxlaw-12712	881	37	can	can	AUX
taxlaw-12712	881	38	yield	yield	VERB
taxlaw-12712	881	39	a	a	DET
taxlaw-12712	881	40	new	new	ADJ
taxlaw-12712	881	41	debt	debt	NOUN
taxlaw-12712	881	42	instrument	instrument	NOUN
taxlaw-12712	881	43	.	.	PUNCT
taxlaw-12712	882	1	this	this	DET
taxlaw-12712	882	2	de	de	X
taxlaw-12712	882	3	facto	facto	X
taxlaw-12712	882	4	exchange	exchange	NOUN
taxlaw-12712	882	5	of	of	ADP
taxlaw-12712	882	6	old	old	ADJ
taxlaw-12712	882	7	property	property	NOUN
taxlaw-12712	882	8	for	for	ADP
taxlaw-12712	882	9	new	new	ADJ
taxlaw-12712	882	10	property	property	NOUN
taxlaw-12712	882	11	constitutes	constitute	VERB
taxlaw-12712	882	12	a	a	DET
taxlaw-12712	882	13	realization	realization	NOUN
taxlaw-12712	882	14	event	event	NOUN
taxlaw-12712	882	15	.	.	PUNCT
taxlaw-12712	883	1	the	the	DET
taxlaw-12712	883	2	facts	fact	NOUN
taxlaw-12712	883	3	and	and	CCONJ
taxlaw-12712	883	4	circumstances	circumstance	NOUN
taxlaw-12712	883	5	that	that	PRON
taxlaw-12712	883	6	yield	yield	VERB
taxlaw-12712	883	7	realization	realization	NOUN
taxlaw-12712	883	8	,	,	PUNCT
taxlaw-12712	883	9	however	however	ADV
taxlaw-12712	883	10	,	,	PUNCT
taxlaw-12712	883	11	are	be	AUX
taxlaw-12712	883	12	relatively	relatively	ADV
taxlaw-12712	883	13	difficult	difficult	ADJ
taxlaw-12712	883	14	to	to	PART
taxlaw-12712	883	15	discern	discern	VERB
taxlaw-12712	883	16	on	on	ADP
taxlaw-12712	883	17	any	any	DET
taxlaw-12712	883	18	kind	kind	NOUN
taxlaw-12712	883	19	of	of	ADP
taxlaw-12712	883	20	principled	principled	ADJ
taxlaw-12712	883	21	basis	basis	NOUN
taxlaw-12712	883	22	.	.	PUNCT
taxlaw-12712	884	1	224	224	NUM
taxlaw-12712	884	2	under	under	ADP
taxlaw-12712	884	3	current	current	ADJ
taxlaw-12712	884	4	law	law	NOUN
taxlaw-12712	884	5	,	,	PUNCT
taxlaw-12712	884	6	arcane	arcane	ADJ
taxlaw-12712	884	7	treasury	treasury	NOUN
taxlaw-12712	884	8	regulations	regulation	NOUN
taxlaw-12712	884	9	govern	govern	VERB
taxlaw-12712	884	10	the	the	DET
taxlaw-12712	884	11	realization	realization	NOUN
taxlaw-12712	884	12	threshold	threshold	NOUN
taxlaw-12712	884	13	for	for	ADP
taxlaw-12712	884	14	modifications	modification	NOUN
taxlaw-12712	884	15	of	of	ADP
taxlaw-12712	884	16	debt	debt	NOUN
taxlaw-12712	884	17	instruments.225	instruments.225	NUM
taxlaw-12712	884	18	these	these	DET
taxlaw-12712	884	19	regulations	regulation	NOUN
taxlaw-12712	884	20	define	define	VERB
taxlaw-12712	884	21	an	an	DET
taxlaw-12712	884	22	exchange	exchange	NOUN
taxlaw-12712	884	23	to	to	PART
taxlaw-12712	884	24	occur	occur	VERB
taxlaw-12712	884	25	when	when	SCONJ
taxlaw-12712	884	26	there	there	PRON
taxlaw-12712	884	27	is	be	VERB
taxlaw-12712	884	28	a	a	DET
taxlaw-12712	884	29	“	"	PUNCT
taxlaw-12712	884	30	significant	significant	ADJ
taxlaw-12712	884	31	modification	modification	NOUN
taxlaw-12712	884	32	”	"	PUNCT
taxlaw-12712	884	33	of	of	ADP
taxlaw-12712	884	34	a	a	DET
taxlaw-12712	884	35	debt	debt	NOUN
taxlaw-12712	884	36	instrument226	instrument226	PROPN
taxlaw-12712	884	37	—	—	PUNCT
taxlaw-12712	884	38	two	two	NUM
taxlaw-12712	884	39	elements	element	NOUN
taxlaw-12712	884	40	that	that	PRON
taxlaw-12712	884	41	do	do	AUX
taxlaw-12712	884	42	not	not	PART
taxlaw-12712	884	43	emerge	emerge	VERB
taxlaw-12712	884	44	from	from	ADP
taxlaw-12712	884	45	either	either	CCONJ
taxlaw-12712	884	46	statutory	statutory	ADJ
taxlaw-12712	884	47	law	law	NOUN
taxlaw-12712	884	48	or	or	CCONJ
taxlaw-12712	884	49	court	court	NOUN
taxlaw-12712	884	50	opinions	opinion	NOUN
taxlaw-12712	884	51	and	and	CCONJ
taxlaw-12712	884	52	which	which	PRON
taxlaw-12712	884	53	have	have	VERB
taxlaw-12712	884	54	no	no	DET
taxlaw-12712	884	55	clear	clear	ADJ
taxlaw-12712	884	56	constitutional	constitutional	ADJ
taxlaw-12712	884	57	tether.227	tether.227	NOUN
taxlaw-12712	884	58	the	the	DET
taxlaw-12712	884	59	regulations	regulation	NOUN
taxlaw-12712	884	60	define	define	VERB
taxlaw-12712	884	61	“	"	PUNCT
taxlaw-12712	884	62	significant	significant	ADJ
taxlaw-12712	884	63	”	"	PUNCT
taxlaw-12712	884	64	and	and	CCONJ
taxlaw-12712	884	65	“	"	PUNCT
taxlaw-12712	884	66	modification	modification	NOUN
taxlaw-12712	884	67	”	"	PUNCT
taxlaw-12712	884	68	in	in	ADP
taxlaw-12712	884	69	technical	technical	ADJ
taxlaw-12712	884	70	,	,	PUNCT
taxlaw-12712	884	71	quantitative	quantitative	ADJ
taxlaw-12712	884	72	,	,	PUNCT
taxlaw-12712	884	73	and	and	CCONJ
taxlaw-12712	884	74	rule	rule	NOUN
taxlaw-12712	884	75	-	-	PUNCT
taxlaw-12712	884	76	bound	bind	VERB
taxlaw-12712	884	77	ways	way	NOUN
taxlaw-12712	884	78	.	.	PUNCT
taxlaw-12712	885	1	for	for	ADP
taxlaw-12712	885	2	this	this	DET
taxlaw-12712	885	3	purpose	purpose	NOUN
taxlaw-12712	885	4	,	,	PUNCT
taxlaw-12712	885	5	modifications	modification	NOUN
taxlaw-12712	885	6	reach	reach	VERB
taxlaw-12712	885	7	broadly	broadly	ADV
taxlaw-12712	885	8	:	:	PUNCT
taxlaw-12712	885	9	any	any	DET
taxlaw-12712	885	10	change	change	NOUN
taxlaw-12712	885	11	in	in	ADP
taxlaw-12712	885	12	legal	legal	ADJ
taxlaw-12712	885	13	rights	right	NOUN
taxlaw-12712	885	14	or	or	CCONJ
taxlaw-12712	885	15	obligations	obligation	NOUN
taxlaw-12712	885	16	,	,	PUNCT
taxlaw-12712	885	17	unless	unless	SCONJ
taxlaw-12712	885	18	they	they	PRON
taxlaw-12712	885	19	occur	occur	VERB
taxlaw-12712	885	20	by	by	ADP
taxlaw-12712	885	21	the	the	DET
taxlaw-12712	885	22	terms	term	NOUN
taxlaw-12712	885	23	of	of	ADP
taxlaw-12712	885	24	the	the	DET
taxlaw-12712	885	25	debt	debt	NOUN
taxlaw-12712	885	26	instrument.228	instrument.228	VERB
taxlaw-12712	885	27	certain	certain	ADJ
taxlaw-12712	885	28	major	major	ADJ
taxlaw-12712	885	29	alterations	alteration	NOUN
taxlaw-12712	885	30	—	—	PUNCT
taxlaw-12712	885	31	substitution	substitution	NOUN
taxlaw-12712	885	32	of	of	ADP
taxlaw-12712	885	33	obligors	obligor	NOUN
taxlaw-12712	885	34	,	,	PUNCT
taxlaw-12712	885	35	changes	change	NOUN
taxlaw-12712	885	36	in	in	ADP
taxlaw-12712	885	37	the	the	DET
taxlaw-12712	885	38	recourse	recourse	NOUN
taxlaw-12712	885	39	or	or	CCONJ
taxlaw-12712	885	40	nonrecourse	nonrecourse	ADJ
taxlaw-12712	885	41	nature	nature	NOUN
taxlaw-12712	885	42	of	of	ADP
taxlaw-12712	885	43	the	the	DET
taxlaw-12712	885	44	debt	debt	NOUN
taxlaw-12712	885	45	instrument	instrument	NOUN
taxlaw-12712	885	46	,	,	PUNCT
taxlaw-12712	885	47	conversions	conversion	NOUN
taxlaw-12712	885	48	of	of	ADP
taxlaw-12712	885	49	debt	debt	NOUN
taxlaw-12712	885	50	into	into	ADP
taxlaw-12712	885	51	equity	equity	NOUN
taxlaw-12712	885	52	for	for	ADP
taxlaw-12712	885	53	tax	tax	NOUN
taxlaw-12712	885	54	purposes	purpose	NOUN
taxlaw-12712	885	55	,	,	PUNCT
taxlaw-12712	885	56	and	and	CCONJ
taxlaw-12712	885	57	the	the	DET
taxlaw-12712	885	58	exercise	exercise	NOUN
taxlaw-12712	885	59	of	of	ADP
taxlaw-12712	885	60	certain	certain	ADJ
taxlaw-12712	885	61	options	option	NOUN
taxlaw-12712	885	62	—	—	PUNCT
taxlaw-12712	885	63	are	be	AUX
taxlaw-12712	885	64	modifications	modification	NOUN
taxlaw-12712	885	65	even	even	ADV
taxlaw-12712	885	66	if	if	SCONJ
taxlaw-12712	885	67	pursuant	pursuant	ADJ
taxlaw-12712	885	68	to	to	ADP
taxlaw-12712	885	69	contractual	contractual	ADJ
taxlaw-12712	885	70	operations.229	operations.229	NOUN
taxlaw-12712	885	71	by	by	ADP
taxlaw-12712	885	72	contrast	contrast	NOUN
taxlaw-12712	885	73	,	,	PUNCT
taxlaw-12712	885	74	significance	significance	NOUN
taxlaw-12712	885	75	arises	arise	VERB
taxlaw-12712	885	76	from	from	ADP
taxlaw-12712	885	77	any	any	PRON
taxlaw-12712	885	78	of	of	ADP
taxlaw-12712	885	79	a	a	DET
taxlaw-12712	885	80	long	long	ADJ
taxlaw-12712	885	81	list	list	NOUN
taxlaw-12712	885	82	of	of	ADP
taxlaw-12712	885	83	conditions	condition	NOUN
taxlaw-12712	885	84	,	,	PUNCT
taxlaw-12712	885	85	including	include	VERB
taxlaw-12712	885	86	changes	change	NOUN
taxlaw-12712	885	87	in	in	ADP
taxlaw-12712	885	88	yield	yield	NOUN
taxlaw-12712	885	89	over	over	ADP
taxlaw-12712	885	90	numeric	numeric	PROPN
taxlaw-12712	885	91	hurdles,230	hurdles,230	PROPN
taxlaw-12712	885	92	material	material	NOUN
taxlaw-12712	885	93	deferral	deferral	NOUN
taxlaw-12712	885	94	in	in	ADP
taxlaw-12712	885	95	the	the	DET
taxlaw-12712	885	96	timing	timing	NOUN
taxlaw-12712	885	97	of	of	ADP
taxlaw-12712	885	98	payments,231	payments,231	ADJ
taxlaw-12712	885	99	and	and	CCONJ
taxlaw-12712	885	100	adjustments	adjustment	NOUN
taxlaw-12712	885	101	to	to	ADP
taxlaw-12712	885	102	structural	structural	ADJ
taxlaw-12712	885	103	features	feature	NOUN
taxlaw-12712	885	104	of	of	ADP
taxlaw-12712	885	105	debt	debt	NOUN
taxlaw-12712	885	106	instruments	instrument	NOUN
taxlaw-12712	885	107	,	,	PUNCT
taxlaw-12712	885	108	such	such	ADJ
taxlaw-12712	885	109	as	as	ADP
taxlaw-12712	885	110	obligors	obligor	NOUN
taxlaw-12712	885	111	,	,	PUNCT
taxlaw-12712	885	112	security	security	NOUN
taxlaw-12712	885	113	,	,	PUNCT
taxlaw-12712	885	114	and	and	CCONJ
taxlaw-12712	885	115	priority.232	priority.232	NOUN
taxlaw-12712	885	116	in	in	ADP
taxlaw-12712	885	117	addition	addition	NOUN
taxlaw-12712	885	118	,	,	PUNCT
taxlaw-12712	885	119	any	any	DET
taxlaw-12712	885	120	“	"	PUNCT
taxlaw-12712	885	121	economically	economically	ADV
taxlaw-12712	885	122	significant	significant	ADJ
taxlaw-12712	885	123	”	"	PUNCT
taxlaw-12712	885	124	modification	modification	NOUN
taxlaw-12712	885	125	,	,	PUNCT
taxlaw-12712	885	126	based	base	VERB
taxlaw-12712	885	127	on	on	ADP
taxlaw-12712	885	128	the	the	DET
taxlaw-12712	885	129	facts	fact	NOUN
taxlaw-12712	885	130	and	and	CCONJ
taxlaw-12712	885	131	circumstances	circumstance	NOUN
taxlaw-12712	885	132	,	,	PUNCT
taxlaw-12712	885	133	is	be	AUX
taxlaw-12712	885	134	significant.233	significant.233	ADJ
taxlaw-12712	885	135	the	the	PRON
taxlaw-12712	885	136	typically	typically	ADV
taxlaw-12712	885	137	are	be	AUX
taxlaw-12712	885	138	not	not	PART
taxlaw-12712	885	139	treated	treat	VERB
taxlaw-12712	885	140	as	as	ADP
taxlaw-12712	885	141	realization	realization	NOUN
taxlaw-12712	885	142	events	event	NOUN
taxlaw-12712	885	143	.	.	PUNCT
taxlaw-12712	886	1	see	see	VERB
taxlaw-12712	886	2	,	,	PUNCT
taxlaw-12712	886	3	e.g.	e.g.	ADV
taxlaw-12712	886	4	,	,	PUNCT
taxlaw-12712	886	5	i.r.c	i.r.c	NOUN
taxlaw-12712	886	6	.	.	PUNCT
taxlaw-12712	887	1	§	§	PROPN
taxlaw-12712	887	2	761(c	761(c	PROPN
taxlaw-12712	887	3	)	)	PUNCT
taxlaw-12712	887	4	(	(	PUNCT
taxlaw-12712	887	5	allowing	allow	VERB
taxlaw-12712	887	6	modifications	modification	NOUN
taxlaw-12712	887	7	to	to	ADP
taxlaw-12712	887	8	a	a	DET
taxlaw-12712	887	9	partnership	partnership	NOUN
taxlaw-12712	887	10	’s	’s	PART
taxlaw-12712	887	11	allocation	allocation	NOUN
taxlaw-12712	887	12	provisions	provision	NOUN
taxlaw-12712	887	13	after	after	ADP
taxlaw-12712	887	14	year	year	NOUN
taxlaw-12712	887	15	-	-	PUNCT
taxlaw-12712	887	16	end	end	NOUN
taxlaw-12712	887	17	but	but	CCONJ
taxlaw-12712	887	18	before	before	ADP
taxlaw-12712	887	19	the	the	DET
taxlaw-12712	887	20	unextended	unextended	ADJ
taxlaw-12712	887	21	due	due	ADJ
taxlaw-12712	887	22	date	date	NOUN
taxlaw-12712	887	23	for	for	ADP
taxlaw-12712	887	24	the	the	DET
taxlaw-12712	887	25	partnership	partnership	NOUN
taxlaw-12712	887	26	’s	’s	PART
taxlaw-12712	887	27	return	return	NOUN
taxlaw-12712	887	28	)	)	PUNCT
taxlaw-12712	887	29	;	;	PUNCT
taxlaw-12712	887	30	james	james	PROPN
taxlaw-12712	887	31	m.	m.	PROPN
taxlaw-12712	887	32	peaslee	peaslee	PROPN
taxlaw-12712	887	33	,	,	PUNCT
taxlaw-12712	887	34	modifications	modification	NOUN
taxlaw-12712	887	35	of	of	ADP
taxlaw-12712	887	36	nondebt	nondebt	ADJ
taxlaw-12712	887	37	financial	financial	ADJ
taxlaw-12712	887	38	instruments	instrument	NOUN
taxlaw-12712	887	39	as	as	ADP
taxlaw-12712	887	40	deemed	deem	VERB
taxlaw-12712	887	41	exchanges	exchange	NOUN
taxlaw-12712	887	42	,	,	PUNCT
taxlaw-12712	887	43	95	95	NUM
taxlaw-12712	887	44	tax	tax	NOUN
taxlaw-12712	887	45	notes	note	NOUN
taxlaw-12712	887	46	737	737	NUM
taxlaw-12712	887	47	passim	passim	NOUN
taxlaw-12712	887	48	(	(	PUNCT
taxlaw-12712	887	49	apr	apr	PROPN
taxlaw-12712	887	50	.	.	PROPN
taxlaw-12712	887	51	30	30	NUM
taxlaw-12712	887	52	,	,	PUNCT
taxlaw-12712	887	53	2002	2002	NUM
taxlaw-12712	887	54	)	)	PUNCT
taxlaw-12712	887	55	(	(	PUNCT
taxlaw-12712	887	56	discussing	discuss	VERB
taxlaw-12712	887	57	realization	realization	NOUN
taxlaw-12712	887	58	questions	question	NOUN
taxlaw-12712	887	59	involving	involve	VERB
taxlaw-12712	887	60	a	a	DET
taxlaw-12712	887	61	range	range	NOUN
taxlaw-12712	887	62	of	of	ADP
taxlaw-12712	887	63	derivative	derivative	ADJ
taxlaw-12712	887	64	contracts	contract	NOUN
taxlaw-12712	887	65	in	in	ADP
taxlaw-12712	887	66	the	the	DET
taxlaw-12712	887	67	context	context	NOUN
taxlaw-12712	887	68	of	of	ADP
taxlaw-12712	887	69	cottage	cottage	NOUN
taxlaw-12712	887	70	savings	saving	NOUN
taxlaw-12712	887	71	assn	assn	PROPN
taxlaw-12712	887	72	.	.	PUNCT
taxlaw-12712	888	1	v.	v.	ADP
taxlaw-12712	888	2	comm’r	comm’r	NOUN
taxlaw-12712	888	3	,	,	PUNCT
taxlaw-12712	888	4	499	499	NUM
taxlaw-12712	888	5	u.s	u.s	PROPN
taxlaw-12712	888	6	.	.	PROPN
taxlaw-12712	888	7	554	554	NUM
taxlaw-12712	888	8	(	(	PUNCT
taxlaw-12712	888	9	1991	1991	NUM
taxlaw-12712	888	10	)	)	PUNCT
taxlaw-12712	888	11	)	)	PUNCT
taxlaw-12712	888	12	.	.	PUNCT
taxlaw-12712	889	1	224	224	NUM
taxlaw-12712	889	2	see	see	VERB
taxlaw-12712	889	3	richard	richard	PROPN
taxlaw-12712	889	4	l.	l.	PROPN
taxlaw-12712	889	5	bacon	bacon	PROPN
taxlaw-12712	889	6	et	et	PROPN
taxlaw-12712	889	7	al	al	PROPN
taxlaw-12712	889	8	.	.	PROPN
taxlaw-12712	889	9	,	,	PUNCT
taxlaw-12712	889	10	supra	supra	PROPN
taxlaw-12712	889	11	note	note	PROPN
taxlaw-12712	889	12	13	13	NUM
taxlaw-12712	889	13	,	,	PUNCT
taxlaw-12712	889	14	at	at	ADP
taxlaw-12712	889	15	1002	1002	NUM
taxlaw-12712	889	16	(	(	PUNCT
taxlaw-12712	889	17	“	"	PUNCT
taxlaw-12712	889	18	the	the	DET
taxlaw-12712	889	19	special	special	ADJ
taxlaw-12712	889	20	difficulty	difficulty	NOUN
taxlaw-12712	889	21	in	in	ADP
taxlaw-12712	889	22	dealing	deal	VERB
taxlaw-12712	889	23	with	with	ADP
taxlaw-12712	889	24	debt	debt	NOUN
taxlaw-12712	889	25	modifications	modification	NOUN
taxlaw-12712	889	26	lies	lie	VERB
taxlaw-12712	889	27	in	in	ADP
taxlaw-12712	889	28	the	the	DET
taxlaw-12712	889	29	fact	fact	NOUN
taxlaw-12712	889	30	that	that	SCONJ
taxlaw-12712	889	31	these	these	DET
taxlaw-12712	889	32	transactions	transaction	NOUN
taxlaw-12712	889	33	are	be	AUX
taxlaw-12712	889	34	among	among	ADP
taxlaw-12712	889	35	a	a	DET
taxlaw-12712	889	36	variety	variety	NOUN
taxlaw-12712	889	37	of	of	ADP
taxlaw-12712	889	38	‘	'	PUNCT
taxlaw-12712	889	39	ambiguous	ambiguous	ADJ
taxlaw-12712	889	40	transactions	transaction	NOUN
taxlaw-12712	889	41	’	'	PUNCT
taxlaw-12712	889	42	which	which	PRON
taxlaw-12712	889	43	have	have	VERB
taxlaw-12712	889	44	no	no	DET
taxlaw-12712	889	45	self	self	NOUN
taxlaw-12712	889	46	-	-	PUNCT
taxlaw-12712	889	47	evident	evident	ADJ
taxlaw-12712	889	48	points	point	NOUN
taxlaw-12712	889	49	that	that	PRON
taxlaw-12712	889	50	clearly	clearly	ADV
taxlaw-12712	889	51	indicate	indicate	VERB
taxlaw-12712	889	52	when	when	SCONJ
taxlaw-12712	889	53	,	,	PUNCT
taxlaw-12712	889	54	or	or	CCONJ
taxlaw-12712	889	55	whether	whether	SCONJ
taxlaw-12712	889	56	,	,	PUNCT
taxlaw-12712	889	57	the	the	DET
taxlaw-12712	889	58	holder	holder	NOUN
taxlaw-12712	889	59	has	have	AUX
taxlaw-12712	889	60	‘	'	PUNCT
taxlaw-12712	889	61	sold	sell	VERB
taxlaw-12712	889	62	or	or	CCONJ
taxlaw-12712	889	63	exchanged	exchange	VERB
taxlaw-12712	889	64	’	'	PUNCT
taxlaw-12712	889	65	the	the	DET
taxlaw-12712	889	66	unmodified	unmodified	ADJ
taxlaw-12712	889	67	debt	debt	NOUN
taxlaw-12712	889	68	instrument	instrument	NOUN
taxlaw-12712	889	69	.	.	PUNCT
taxlaw-12712	889	70	”	"	PUNCT
taxlaw-12712	889	71	)	)	PUNCT
taxlaw-12712	889	72	.	.	PUNCT
taxlaw-12712	890	1	225	225	NUM
taxlaw-12712	890	2	for	for	ADP
taxlaw-12712	890	3	modifications	modification	NOUN
taxlaw-12712	890	4	of	of	ADP
taxlaw-12712	890	5	debt	debt	NOUN
taxlaw-12712	890	6	instruments	instrument	NOUN
taxlaw-12712	890	7	,	,	PUNCT
taxlaw-12712	890	8	these	these	DET
taxlaw-12712	890	9	regulations	regulation	NOUN
taxlaw-12712	890	10	represent	represent	VERB
taxlaw-12712	890	11	the	the	DET
taxlaw-12712	890	12	exclusive	exclusive	ADJ
taxlaw-12712	890	13	test	test	NOUN
taxlaw-12712	890	14	for	for	ADP
taxlaw-12712	890	15	realization	realization	NOUN
taxlaw-12712	890	16	.	.	PUNCT
taxlaw-12712	891	1	see	see	VERB
taxlaw-12712	891	2	treas	treas	PROPN
taxlaw-12712	891	3	.	.	PUNCT
taxlaw-12712	892	1	reg	reg	PROPN
taxlaw-12712	892	2	.	.	PUNCT
taxlaw-12712	893	1	§	§	PROPN
taxlaw-12712	893	2	1.1001	1.1001	NUM
taxlaw-12712	893	3	-	-	PUNCT
taxlaw-12712	893	4	3(b	3(b	NUM
taxlaw-12712	893	5	)	)	PUNCT
taxlaw-12712	893	6	.	.	PUNCT
taxlaw-12712	894	1	226	226	NUM
taxlaw-12712	895	1	i	i	PRON
taxlaw-12712	895	2	d.	d.	PROPN
taxlaw-12712	895	3	227	227	NUM
taxlaw-12712	895	4	see	see	VERB
taxlaw-12712	895	5	bacon	bacon	NOUN
taxlaw-12712	895	6	et	et	NOUN
taxlaw-12712	895	7	al	al	PROPN
taxlaw-12712	895	8	.	.	PROPN
taxlaw-12712	895	9	,	,	PUNCT
taxlaw-12712	895	10	supra	supra	PROPN
taxlaw-12712	895	11	note	note	PROPN
taxlaw-12712	895	12	224	224	NUM
taxlaw-12712	895	13	,	,	PUNCT
taxlaw-12712	895	14	at	at	ADP
taxlaw-12712	895	15	1003	1003	NUM
taxlaw-12712	895	16	(	(	PUNCT
taxlaw-12712	895	17	“	"	PUNCT
taxlaw-12712	895	18	[	[	X
taxlaw-12712	895	19	m]any	m]any	NOUN
taxlaw-12712	895	20	of	of	ADP
taxlaw-12712	895	21	the	the	DET
taxlaw-12712	895	22	proposed	propose	VERB
taxlaw-12712	895	23	distinctions	distinction	NOUN
taxlaw-12712	895	24	in	in	ADP
taxlaw-12712	895	25	the	the	DET
taxlaw-12712	895	26	proposed	propose	VERB
taxlaw-12712	895	27	regulation	regulation	NOUN
taxlaw-12712	895	28	are	be	AUX
taxlaw-12712	895	29	the	the	DET
taxlaw-12712	895	30	kind	kind	NOUN
taxlaw-12712	895	31	that	that	PRON
taxlaw-12712	895	32	can	can	AUX
taxlaw-12712	895	33	not	not	PART
taxlaw-12712	895	34	be	be	AUX
taxlaw-12712	895	35	derived	derive	VERB
taxlaw-12712	895	36	from	from	ADP
taxlaw-12712	895	37	existing	exist	VERB
taxlaw-12712	895	38	section	section	NOUN
taxlaw-12712	895	39	1001	1001	NUM
taxlaw-12712	895	40	or	or	CCONJ
taxlaw-12712	895	41	from	from	ADP
taxlaw-12712	895	42	any	any	DET
taxlaw-12712	895	43	judicial	judicial	ADJ
taxlaw-12712	895	44	definition	definition	NOUN
taxlaw-12712	895	45	of	of	ADP
taxlaw-12712	895	46	when	when	SCONJ
taxlaw-12712	895	47	a	a	DET
taxlaw-12712	895	48	sale	sale	NOUN
taxlaw-12712	895	49	or	or	CCONJ
taxlaw-12712	895	50	exchange	exchange	NOUN
taxlaw-12712	895	51	is	be	AUX
taxlaw-12712	895	52	a	a	DET
taxlaw-12712	895	53	‘	'	PUNCT
taxlaw-12712	895	54	realization	realization	NOUN
taxlaw-12712	895	55	event	event	NOUN
taxlaw-12712	895	56	.	.	PUNCT
taxlaw-12712	895	57	’	'	PUNCT
taxlaw-12712	895	58	”	"	PUNCT
taxlaw-12712	895	59	)	)	PUNCT
taxlaw-12712	895	60	.	.	PUNCT
taxlaw-12712	896	1	228	228	NUM
taxlaw-12712	896	2	treas	trea	NOUN
taxlaw-12712	896	3	.	.	PUNCT
taxlaw-12712	897	1	reg	reg	PROPN
taxlaw-12712	897	2	.	.	PUNCT
taxlaw-12712	898	1	§	§	PROPN
taxlaw-12712	898	2	1.1001	1.1001	NUM
taxlaw-12712	898	3	-	-	PUNCT
taxlaw-12712	898	4	3(c)(1	3(c)(1	NUM
taxlaw-12712	898	5	)	)	PUNCT
taxlaw-12712	898	6	.	.	PUNCT
taxlaw-12712	899	1	229	229	NUM
taxlaw-12712	899	2	treas	trea	NOUN
taxlaw-12712	899	3	.	.	PUNCT
taxlaw-12712	900	1	reg	reg	PROPN
taxlaw-12712	900	2	.	.	PUNCT
taxlaw-12712	901	1	§	§	PROPN
taxlaw-12712	901	2	1.1001	1.1001	NUM
taxlaw-12712	901	3	-	-	PUNCT
taxlaw-12712	901	4	3(c)(2	3(c)(2	NUM
taxlaw-12712	901	5	)	)	PUNCT
taxlaw-12712	901	6	.	.	PUNCT
taxlaw-12712	902	1	debt	debt	NOUN
taxlaw-12712	902	2	is	be	AUX
taxlaw-12712	902	3	recourse	recourse	NOUN
taxlaw-12712	902	4	if	if	SCONJ
taxlaw-12712	902	5	the	the	DET
taxlaw-12712	902	6	lender	lender	NOUN
taxlaw-12712	902	7	can	can	AUX
taxlaw-12712	902	8	look	look	VERB
taxlaw-12712	902	9	to	to	ADP
taxlaw-12712	902	10	all	all	PRON
taxlaw-12712	902	11	of	of	ADP
taxlaw-12712	902	12	the	the	DET
taxlaw-12712	902	13	borrower	borrower	NOUN
taxlaw-12712	902	14	’s	’s	PART
taxlaw-12712	902	15	assets	asset	NOUN
taxlaw-12712	902	16	for	for	ADP
taxlaw-12712	902	17	repayment	repayment	NOUN
taxlaw-12712	902	18	rather	rather	ADV
taxlaw-12712	902	19	than	than	ADP
taxlaw-12712	902	20	just	just	ADV
taxlaw-12712	902	21	the	the	DET
taxlaw-12712	902	22	specified	specified	ADJ
taxlaw-12712	902	23	security	security	NOUN
taxlaw-12712	902	24	.	.	PUNCT
taxlaw-12712	903	1	for	for	ADP
taxlaw-12712	903	2	purposes	purpose	NOUN
taxlaw-12712	903	3	of	of	ADP
taxlaw-12712	903	4	treas	treas	PROPN
taxlaw-12712	903	5	.	.	PUNCT
taxlaw-12712	904	1	reg	reg	PROPN
taxlaw-12712	904	2	.	.	PUNCT
taxlaw-12712	905	1	§	§	PROPN
taxlaw-12712	905	2	1.001	1.001	NUM
taxlaw-12712	905	3	-	-	SYM
taxlaw-12712	905	4	3	3	NUM
taxlaw-12712	905	5	(	(	PUNCT
taxlaw-12712	905	6	and	and	CCONJ
taxlaw-12712	905	7	unlike	unlike	ADP
taxlaw-12712	905	8	other	other	ADJ
taxlaw-12712	905	9	areas	area	NOUN
taxlaw-12712	905	10	of	of	ADP
taxlaw-12712	905	11	tax	tax	NOUN
taxlaw-12712	905	12	law	law	NOUN
taxlaw-12712	905	13	)	)	PUNCT
taxlaw-12712	905	14	,	,	PUNCT
taxlaw-12712	905	15	recourse	recourse	NOUN
taxlaw-12712	905	16	and	and	CCONJ
taxlaw-12712	905	17	nonrecourse	nonrecourse	NOUN
taxlaw-12712	905	18	status	status	NOUN
taxlaw-12712	905	19	are	be	AUX
taxlaw-12712	905	20	determined	determine	VERB
taxlaw-12712	905	21	by	by	ADP
taxlaw-12712	905	22	reference	reference	NOUN
taxlaw-12712	905	23	to	to	ADP
taxlaw-12712	905	24	state	state	NOUN
taxlaw-12712	905	25	law	law	NOUN
taxlaw-12712	905	26	.	.	PUNCT
taxlaw-12712	906	1	see	see	VERB
taxlaw-12712	906	2	i.r.s	i.r.s	NOUN
taxlaw-12712	906	3	.	.	PUNCT
taxlaw-12712	907	1	p.lr	p.lr	PROPN
taxlaw-12712	907	2	.	.	PROPN
taxlaw-12712	907	3	2023	2023	NUM
taxlaw-12712	907	4	-	-	SYM
taxlaw-12712	907	5	37	37	NUM
taxlaw-12712	907	6	-	-	SYM
taxlaw-12712	907	7	007	007	NUM
taxlaw-12712	907	8	(	(	PUNCT
taxlaw-12712	907	9	sept	sept	PROPN
taxlaw-12712	907	10	.	.	PROPN
taxlaw-12712	907	11	15	15	NUM
taxlaw-12712	907	12	,	,	PUNCT
taxlaw-12712	907	13	2023	2023	NUM
taxlaw-12712	907	14	)	)	PUNCT
taxlaw-12712	907	15	(	(	PUNCT
taxlaw-12712	907	16	stating	state	VERB
taxlaw-12712	907	17	that	that	SCONJ
taxlaw-12712	907	18	a	a	DET
taxlaw-12712	907	19	conversion	conversion	NOUN
taxlaw-12712	907	20	from	from	ADP
taxlaw-12712	907	21	an	an	DET
taxlaw-12712	907	22	llc	llc	NOUN
taxlaw-12712	907	23	to	to	ADP
taxlaw-12712	907	24	a	a	DET
taxlaw-12712	907	25	corporation	corporation	NOUN
taxlaw-12712	907	26	does	do	AUX
taxlaw-12712	907	27	not	not	PART
taxlaw-12712	907	28	change	change	VERB
taxlaw-12712	907	29	the	the	DET
taxlaw-12712	907	30	recourse	recourse	NOUN
taxlaw-12712	907	31	nature	nature	NOUN
taxlaw-12712	907	32	of	of	ADP
taxlaw-12712	907	33	the	the	DET
taxlaw-12712	907	34	debt	debt	NOUN
taxlaw-12712	907	35	when	when	SCONJ
taxlaw-12712	907	36	the	the	DET
taxlaw-12712	907	37	lenders	lender	NOUN
taxlaw-12712	907	38	’	’	PART
taxlaw-12712	907	39	state	state	NOUN
taxlaw-12712	907	40	-	-	PUNCT
taxlaw-12712	907	41	law	law	NOUN
taxlaw-12712	907	42	rights	right	NOUN
taxlaw-12712	907	43	under	under	ADP
taxlaw-12712	907	44	the	the	DET
taxlaw-12712	907	45	debt	debt	NOUN
taxlaw-12712	907	46	instrument	instrument	NOUN
taxlaw-12712	907	47	do	do	AUX
taxlaw-12712	907	48	not	not	PART
taxlaw-12712	907	49	change	change	VERB
taxlaw-12712	907	50	)	)	PUNCT
taxlaw-12712	907	51	.	.	PUNCT
taxlaw-12712	908	1	230	230	NUM
taxlaw-12712	908	2	treas	trea	NOUN
taxlaw-12712	908	3	.	.	PUNCT
taxlaw-12712	909	1	reg	reg	NOUN
taxlaw-12712	909	2	.	.	PUNCT
taxlaw-12712	910	1	§	§	PROPN
taxlaw-12712	910	2	1.1001	1.1001	NUM
taxlaw-12712	910	3	-	-	PUNCT
taxlaw-12712	910	4	3(e)(2	3(e)(2	NUM
taxlaw-12712	910	5	)	)	PUNCT
taxlaw-12712	910	6	.	.	PUNCT
taxlaw-12712	911	1	231	231	NUM
taxlaw-12712	911	2	treas	trea	NOUN
taxlaw-12712	911	3	.	.	PUNCT
taxlaw-12712	912	1	reg	reg	NOUN
taxlaw-12712	912	2	.	.	PUNCT
taxlaw-12712	913	1	§	§	PROPN
taxlaw-12712	913	2	1.1001	1.1001	NUM
taxlaw-12712	913	3	-	-	PUNCT
taxlaw-12712	913	4	3(e)(3	3(e)(3	NUM
taxlaw-12712	913	5	)	)	PUNCT
taxlaw-12712	913	6	.	.	PUNCT
taxlaw-12712	914	1	232	232	NUM
taxlaw-12712	914	2	treas	trea	NOUN
taxlaw-12712	914	3	.	.	PUNCT
taxlaw-12712	915	1	reg	reg	PROPN
taxlaw-12712	915	2	.	.	PUNCT
taxlaw-12712	916	1	§	§	PROPN
taxlaw-12712	916	2	1.1001	1.1001	NUM
taxlaw-12712	916	3	-	-	PUNCT
taxlaw-12712	916	4	3(e)(4	3(e)(4	NUM
taxlaw-12712	916	5	)	)	PUNCT
taxlaw-12712	916	6	.	.	PUNCT
taxlaw-12712	917	1	233	233	NUM
taxlaw-12712	917	2	treas	trea	NOUN
taxlaw-12712	917	3	.	.	PUNCT
taxlaw-12712	918	1	reg	reg	PROPN
taxlaw-12712	918	2	.	.	PUNCT
taxlaw-12712	919	1	§	§	PROPN
taxlaw-12712	919	2	1.1001	1.1001	NUM
taxlaw-12712	919	3	-	-	PUNCT
taxlaw-12712	919	4	3(e)(1	3(e)(1	NUM
taxlaw-12712	919	5	)	)	PUNCT
taxlaw-12712	919	6	.	.	PUNCT
taxlaw-12712	920	1	see	see	AUX
taxlaw-12712	920	2	also	also	ADV
taxlaw-12712	920	3	rev	rev	VERB
taxlaw-12712	920	4	.	.	PUNCT
taxlaw-12712	921	1	rul	rul	NOUN
taxlaw-12712	921	2	.	.	PUNCT
taxlaw-12712	922	1	90	90	NUM
taxlaw-12712	922	2	-	-	SYM
taxlaw-12712	922	3	109	109	NUM
taxlaw-12712	922	4	,	,	PUNCT
taxlaw-12712	922	5	1990	1990	NUM
taxlaw-12712	922	6	-	-	SYM
taxlaw-12712	922	7	2	2	NUM
taxlaw-12712	922	8	c.b	c.b	PROPN
taxlaw-12712	922	9	.	.	PROPN
taxlaw-12712	922	10	191	191	NUM
taxlaw-12712	922	11	(	(	PUNCT
taxlaw-12712	922	12	finding	find	VERB
taxlaw-12712	922	13	realization	realization	NOUN
taxlaw-12712	922	14	“	"	PUNCT
taxlaw-12712	922	15	if	if	SCONJ
taxlaw-12712	922	16	there	there	PRON
taxlaw-12712	922	17	is	be	VERB
taxlaw-12712	922	18	a	a	DET
taxlaw-12712	922	19	sufficiently	sufficiently	ADV
taxlaw-12712	922	20	fundamental	fundamental	ADJ
taxlaw-12712	922	21	or	or	CCONJ
taxlaw-12712	922	22	material	material	NOUN
taxlaw-12712	922	23	change	change	NOUN
taxlaw-12712	922	24	that	that	PRON
taxlaw-12712	922	25	the	the	DET
taxlaw-12712	922	26	substance	substance	NOUN
taxlaw-12712	922	27	of	of	ADP
taxlaw-12712	922	28	the	the	DET
taxlaw-12712	922	29	original	original	ADJ
taxlaw-12712	922	30	contract	contract	NOUN
taxlaw-12712	922	31	is	be	AUX
taxlaw-12712	922	32	altered	alter	VERB
taxlaw-12712	922	33	”	"	PUNCT
taxlaw-12712	922	34	)	)	PUNCT
taxlaw-12712	922	35	.	.	PUNCT
taxlaw-12712	923	1	32	32	NUM
taxlaw-12712	923	2	columbia	columbia	PROPN
taxlaw-12712	923	3	journal	journal	PROPN
taxlaw-12712	923	4	of	of	ADP
taxlaw-12712	923	5	tax	tax	NOUN
taxlaw-12712	923	6	law	law	NOUN
taxlaw-12712	923	7	[	[	X
taxlaw-12712	923	8	vol	vol	NOUN
taxlaw-12712	923	9	.	.	PUNCT
taxlaw-12712	924	1	16:1	16:1	NUM
taxlaw-12712	924	2	regulations	regulation	NOUN
taxlaw-12712	924	3	also	also	ADV
taxlaw-12712	924	4	specify	specify	VERB
taxlaw-12712	924	5	various	various	ADJ
taxlaw-12712	924	6	rules	rule	NOUN
taxlaw-12712	924	7	of	of	ADP
taxlaw-12712	924	8	application.234	application.234	NUM
taxlaw-12712	924	9	the	the	DET
taxlaw-12712	924	10	debt	debt	NOUN
taxlaw-12712	924	11	modification	modification	NOUN
taxlaw-12712	924	12	regulations	regulation	NOUN
taxlaw-12712	924	13	do	do	AUX
taxlaw-12712	924	14	not	not	PART
taxlaw-12712	924	15	reflect	reflect	VERB
taxlaw-12712	924	16	any	any	DET
taxlaw-12712	924	17	high	high	ADJ
taxlaw-12712	924	18	theory	theory	NOUN
taxlaw-12712	924	19	of	of	ADP
taxlaw-12712	924	20	realization,235	realization,235	PROPN
taxlaw-12712	924	21	and	and	CCONJ
taxlaw-12712	924	22	their	their	PRON
taxlaw-12712	924	23	mechanical	mechanical	ADJ
taxlaw-12712	924	24	application	application	NOUN
taxlaw-12712	924	25	sometimes	sometimes	ADV
taxlaw-12712	924	26	meshes	mesh	VERB
taxlaw-12712	924	27	poorly	poorly	ADV
taxlaw-12712	924	28	with	with	ADP
taxlaw-12712	924	29	onthe	onthe	ADJ
taxlaw-12712	924	30	-	-	PUNCT
taxlaw-12712	924	31	ground	ground	NOUN
taxlaw-12712	924	32	facts	fact	NOUN
taxlaw-12712	924	33	and	and	CCONJ
taxlaw-12712	924	34	circumstances	circumstance	NOUN
taxlaw-12712	924	35	.	.	PUNCT
taxlaw-12712	925	1	these	these	DET
taxlaw-12712	925	2	features	feature	NOUN
taxlaw-12712	925	3	of	of	ADP
taxlaw-12712	925	4	the	the	DET
taxlaw-12712	925	5	rule	rule	NOUN
taxlaw-12712	925	6	-	-	PUNCT
taxlaw-12712	925	7	bound	bind	VERB
taxlaw-12712	925	8	regulations	regulation	NOUN
taxlaw-12712	925	9	reveal	reveal	VERB
taxlaw-12712	925	10	the	the	DET
taxlaw-12712	925	11	underlying	underlie	VERB
taxlaw-12712	925	12	standard	standard	ADJ
taxlaw-12712	925	13	-	-	PUNCT
taxlaw-12712	925	14	like	like	ADJ
taxlaw-12712	925	15	analysis	analysis	NOUN
taxlaw-12712	925	16	fundamental	fundamental	ADJ
taxlaw-12712	925	17	to	to	ADP
taxlaw-12712	925	18	realization.236	realization.236	NOUN
taxlaw-12712	925	19	consider	consider	VERB
taxlaw-12712	925	20	state	state	NOUN
taxlaw-12712	925	21	-	-	PUNCT
taxlaw-12712	925	22	law	law	NOUN
taxlaw-12712	925	23	conversions	conversion	NOUN
taxlaw-12712	925	24	of	of	ADP
taxlaw-12712	925	25	legal	legal	ADJ
taxlaw-12712	925	26	entities	entity	NOUN
taxlaw-12712	925	27	from	from	ADP
taxlaw-12712	925	28	limited	limited	ADJ
taxlaw-12712	925	29	liability	liability	NOUN
taxlaw-12712	925	30	companies	company	NOUN
taxlaw-12712	925	31	(	(	PUNCT
taxlaw-12712	925	32	llcs	llcs	NOUN
taxlaw-12712	925	33	)	)	PUNCT
taxlaw-12712	925	34	to	to	ADP
taxlaw-12712	925	35	corporations	corporation	NOUN
taxlaw-12712	925	36	,	,	PUNCT
taxlaw-12712	925	37	and	and	CCONJ
taxlaw-12712	925	38	vice	vice	NOUN
taxlaw-12712	925	39	versa.237	versa.237	PROPN
taxlaw-12712	925	40	if	if	SCONJ
taxlaw-12712	925	41	the	the	DET
taxlaw-12712	925	42	llc	llc	PROPN
taxlaw-12712	925	43	is	be	AUX
taxlaw-12712	925	44	a	a	DET
taxlaw-12712	925	45	disregarded	disregarded	ADJ
taxlaw-12712	925	46	entity	entity	NOUN
taxlaw-12712	925	47	for	for	ADP
taxlaw-12712	925	48	tax	tax	NOUN
taxlaw-12712	925	49	purposes	purpose	NOUN
taxlaw-12712	925	50	and	and	CCONJ
taxlaw-12712	925	51	the	the	DET
taxlaw-12712	925	52	obligor	obligor	NOUN
taxlaw-12712	925	53	on	on	ADP
taxlaw-12712	925	54	a	a	DET
taxlaw-12712	925	55	debt	debt	NOUN
taxlaw-12712	925	56	instrument	instrument	NOUN
taxlaw-12712	925	57	,	,	PUNCT
taxlaw-12712	925	58	then	then	ADV
taxlaw-12712	925	59	these	these	DET
taxlaw-12712	925	60	conversions	conversion	NOUN
taxlaw-12712	925	61	cause	cause	VERB
taxlaw-12712	925	62	a	a	DET
taxlaw-12712	925	63	change	change	NOUN
taxlaw-12712	925	64	in	in	ADP
taxlaw-12712	925	65	obligor	obligor	NOUN
taxlaw-12712	925	66	from	from	ADP
taxlaw-12712	925	67	the	the	DET
taxlaw-12712	925	68	llc	llc	PROPN
taxlaw-12712	925	69	’s	’s	PART
taxlaw-12712	925	70	owner	owner	NOUN
taxlaw-12712	925	71	to	to	ADP
taxlaw-12712	925	72	the	the	DET
taxlaw-12712	925	73	corporation	corporation	NOUN
taxlaw-12712	925	74	(	(	PUNCT
taxlaw-12712	925	75	or	or	CCONJ
taxlaw-12712	925	76	vice	vice	NOUN
taxlaw-12712	925	77	versa).238	versa).238	PROPN
taxlaw-12712	925	78	the	the	DET
taxlaw-12712	925	79	irs	irs	PROPN
taxlaw-12712	925	80	,	,	PUNCT
taxlaw-12712	925	81	however	however	ADV
taxlaw-12712	925	82	,	,	PUNCT
taxlaw-12712	925	83	has	have	AUX
taxlaw-12712	925	84	ruled	rule	VERB
taxlaw-12712	925	85	privately	privately	ADV
taxlaw-12712	925	86	that	that	SCONJ
taxlaw-12712	925	87	such	such	ADJ
taxlaw-12712	925	88	conversions	conversion	NOUN
taxlaw-12712	925	89	are	be	AUX
taxlaw-12712	925	90	not	not	PART
taxlaw-12712	925	91	realization	realization	NOUN
taxlaw-12712	925	92	events	event	NOUN
taxlaw-12712	925	93	,	,	PUNCT
taxlaw-12712	925	94	either	either	CCONJ
taxlaw-12712	925	95	because	because	SCONJ
taxlaw-12712	925	96	they	they	PRON
taxlaw-12712	925	97	are	be	AUX
taxlaw-12712	925	98	not	not	PART
taxlaw-12712	925	99	modifications	modification	NOUN
taxlaw-12712	925	100	or	or	CCONJ
taxlaw-12712	925	101	not	not	PART
taxlaw-12712	925	102	significant	significant	ADJ
taxlaw-12712	925	103	—	—	PUNCT
taxlaw-12712	925	104	the	the	DET
taxlaw-12712	925	105	precise	precise	ADJ
taxlaw-12712	925	106	reasoning	reasoning	NOUN
taxlaw-12712	925	107	is	be	AUX
taxlaw-12712	925	108	unclear.239	unclear.239	ADJ
taxlaw-12712	925	109	in	in	ADP
taxlaw-12712	925	110	these	these	DET
taxlaw-12712	925	111	rulings	ruling	NOUN
taxlaw-12712	925	112	,	,	PUNCT
taxlaw-12712	925	113	the	the	DET
taxlaw-12712	925	114	irs	irs	PROPN
taxlaw-12712	925	115	relies	rely	VERB
taxlaw-12712	925	116	on	on	ADP
taxlaw-12712	925	117	the	the	DET
taxlaw-12712	925	118	text	text	NOUN
taxlaw-12712	925	119	of	of	ADP
taxlaw-12712	925	120	state	state	NOUN
taxlaw-12712	925	121	statutes	statute	NOUN
taxlaw-12712	925	122	to	to	PART
taxlaw-12712	925	123	find	find	VERB
taxlaw-12712	925	124	that	that	SCONJ
taxlaw-12712	925	125	the	the	DET
taxlaw-12712	925	126	conversions	conversion	NOUN
taxlaw-12712	925	127	have	have	VERB
taxlaw-12712	925	128	no	no	DET
taxlaw-12712	925	129	effect	effect	NOUN
taxlaw-12712	925	130	on	on	ADP
taxlaw-12712	925	131	the	the	DET
taxlaw-12712	925	132	parties	party	NOUN
taxlaw-12712	925	133	’	'	PUNCT
taxlaw-12712	925	134	legal	legal	ADJ
taxlaw-12712	925	135	rights	right	NOUN
taxlaw-12712	925	136	and	and	CCONJ
taxlaw-12712	925	137	obligations	obligation	NOUN
taxlaw-12712	925	138	.	.	PUNCT
taxlaw-12712	926	1	these	these	DET
taxlaw-12712	926	2	rulings	ruling	NOUN
taxlaw-12712	926	3	do	do	AUX
taxlaw-12712	926	4	not	not	PART
taxlaw-12712	926	5	consider	consider	VERB
taxlaw-12712	926	6	the	the	DET
taxlaw-12712	926	7	effects	effect	NOUN
taxlaw-12712	926	8	of	of	ADP
taxlaw-12712	926	9	state	state	NOUN
taxlaw-12712	926	10	corporate	corporate	ADJ
taxlaw-12712	926	11	and	and	CCONJ
taxlaw-12712	926	12	llc	llc	PROPN
taxlaw-12712	926	13	law	law	NOUN
taxlaw-12712	926	14	(	(	PUNCT
taxlaw-12712	926	15	which	which	PRON
taxlaw-12712	926	16	differ	differ	VERB
taxlaw-12712	926	17	in	in	ADP
taxlaw-12712	926	18	terms	term	NOUN
taxlaw-12712	926	19	of	of	ADP
taxlaw-12712	926	20	managers	manager	NOUN
taxlaw-12712	926	21	’	’	PART
taxlaw-12712	926	22	fiduciary	fiduciary	ADJ
taxlaw-12712	926	23	duties	duty	NOUN
taxlaw-12712	926	24	,	,	PUNCT
taxlaw-12712	926	25	the	the	DET
taxlaw-12712	926	26	availability	availability	NOUN
taxlaw-12712	926	27	of	of	ADP
taxlaw-12712	926	28	distributions	distribution	NOUN
taxlaw-12712	926	29	,	,	PUNCT
taxlaw-12712	926	30	and	and	CCONJ
taxlaw-12712	926	31	the	the	DET
taxlaw-12712	926	32	ability	ability	NOUN
taxlaw-12712	926	33	of	of	ADP
taxlaw-12712	926	34	creditors	creditor	NOUN
taxlaw-12712	926	35	to	to	PART
taxlaw-12712	926	36	pierce	pierce	PROPN
taxlaw-12712	926	37	owners	owners	PROPN
taxlaw-12712	926	38	’	'	PUNCT
taxlaw-12712	926	39	limited	limited	ADJ
taxlaw-12712	926	40	liability	liability	NOUN
taxlaw-12712	926	41	protections	protection	NOUN
taxlaw-12712	926	42	)	)	PUNCT
taxlaw-12712	926	43	or	or	CCONJ
taxlaw-12712	926	44	any	any	DET
taxlaw-12712	926	45	specific	specific	ADJ
taxlaw-12712	926	46	terms	term	NOUN
taxlaw-12712	926	47	in	in	ADP
taxlaw-12712	926	48	the	the	DET
taxlaw-12712	926	49	corporate	corporate	ADJ
taxlaw-12712	926	50	charters	charter	NOUN
taxlaw-12712	926	51	or	or	CCONJ
taxlaw-12712	926	52	llc	llc	NOUN
taxlaw-12712	926	53	operating	operating	NOUN
taxlaw-12712	926	54	agreements	agreement	NOUN
taxlaw-12712	926	55	.	.	PUNCT
taxlaw-12712	927	1	even	even	ADV
taxlaw-12712	927	2	if	if	SCONJ
taxlaw-12712	927	3	irrelevant	irrelevant	ADJ
taxlaw-12712	927	4	under	under	ADP
taxlaw-12712	927	5	current	current	ADJ
taxlaw-12712	927	6	regulations	regulation	NOUN
taxlaw-12712	927	7	,	,	PUNCT
taxlaw-12712	927	8	these	these	DET
taxlaw-12712	927	9	additional	additional	ADJ
taxlaw-12712	927	10	facts	fact	NOUN
taxlaw-12712	927	11	might	might	AUX
taxlaw-12712	927	12	bear	bear	VERB
taxlaw-12712	927	13	on	on	ADP
taxlaw-12712	927	14	any	any	DET
taxlaw-12712	927	15	constitutional	constitutional	ADJ
taxlaw-12712	927	16	realization	realization	NOUN
taxlaw-12712	927	17	requirement.240	requirement.240	NOUN
taxlaw-12712	927	18	indeed	indeed	ADV
taxlaw-12712	927	19	,	,	PUNCT
taxlaw-12712	927	20	under	under	ADP
taxlaw-12712	927	21	a	a	DET
taxlaw-12712	927	22	constitutional	constitutional	ADJ
taxlaw-12712	927	23	realization	realization	NOUN
taxlaw-12712	927	24	requirement	requirement	NOUN
taxlaw-12712	927	25	,	,	PUNCT
taxlaw-12712	927	26	each	each	PRON
taxlaw-12712	927	27	of	of	ADP
taxlaw-12712	927	28	the	the	DET
taxlaw-12712	927	29	rulebound	rulebound	NOUN
taxlaw-12712	927	30	pieces	piece	NOUN
taxlaw-12712	927	31	of	of	ADP
taxlaw-12712	927	32	the	the	DET
taxlaw-12712	927	33	debt	debt	NOUN
taxlaw-12712	927	34	modification	modification	NOUN
taxlaw-12712	927	35	regulations	regulation	NOUN
taxlaw-12712	927	36	is	be	AUX
taxlaw-12712	927	37	subject	subject	ADJ
taxlaw-12712	927	38	to	to	ADP
taxlaw-12712	927	39	constitutional	constitutional	ADJ
taxlaw-12712	927	40	234	234	NUM
taxlaw-12712	927	41	treas	trea	NOUN
taxlaw-12712	927	42	.	.	PUNCT
taxlaw-12712	928	1	reg	reg	NOUN
taxlaw-12712	928	2	.	.	PUNCT
taxlaw-12712	929	1	§	§	PROPN
taxlaw-12712	929	2	1.1001	1.1001	NUM
taxlaw-12712	929	3	-	-	PUNCT
taxlaw-12712	929	4	3(f	3(f	NUM
taxlaw-12712	929	5	)	)	PUNCT
taxlaw-12712	929	6	.	.	PUNCT
taxlaw-12712	930	1	see	see	VERB
taxlaw-12712	930	2	also	also	ADV
taxlaw-12712	930	3	richard	richard	PROPN
taxlaw-12712	930	4	l.	l.	PROPN
taxlaw-12712	930	5	bacon	bacon	PROPN
taxlaw-12712	930	6	&	&	CCONJ
taxlaw-12712	930	7	harold	harold	PROPN
taxlaw-12712	930	8	l.	l.	PROPN
taxlaw-12712	930	9	adrion	adrion	PROPN
taxlaw-12712	930	10	,	,	PUNCT
taxlaw-12712	930	11	taxable	taxable	ADJ
taxlaw-12712	930	12	events	event	NOUN
taxlaw-12712	930	13	:	:	PUNCT
taxlaw-12712	930	14	the	the	DET
taxlaw-12712	930	15	aftermath	aftermath	NOUN
taxlaw-12712	930	16	of	of	ADP
taxlaw-12712	930	17	cottage	cottage	NOUN
taxlaw-12712	930	18	savings	saving	NOUN
taxlaw-12712	930	19	(	(	PUNCT
taxlaw-12712	930	20	part	part	NOUN
taxlaw-12712	930	21	ii	ii	PROPN
taxlaw-12712	930	22	)	)	PUNCT
taxlaw-12712	930	23	,	,	PUNCT
taxlaw-12712	930	24	59	59	NUM
taxlaw-12712	930	25	tax	tax	NOUN
taxlaw-12712	930	26	notes	note	NOUN
taxlaw-12712	930	27	1386	1386	NUM
taxlaw-12712	930	28	,	,	PUNCT
taxlaw-12712	930	29	1386	1386	NUM
taxlaw-12712	930	30	-	-	SYM
taxlaw-12712	930	31	91	91	NUM
taxlaw-12712	930	32	(	(	PUNCT
taxlaw-12712	930	33	june	june	PROPN
taxlaw-12712	930	34	7	7	NUM
taxlaw-12712	930	35	,	,	PUNCT
taxlaw-12712	930	36	1993	1993	NUM
taxlaw-12712	930	37	)	)	PUNCT
taxlaw-12712	930	38	(	(	PUNCT
taxlaw-12712	930	39	describing	describe	VERB
taxlaw-12712	930	40	the	the	DET
taxlaw-12712	930	41	proposed	propose	VERB
taxlaw-12712	930	42	debt	debt	NOUN
taxlaw-12712	930	43	modification	modification	NOUN
taxlaw-12712	930	44	regulations	regulation	NOUN
taxlaw-12712	930	45	)	)	PUNCT
taxlaw-12712	930	46	.	.	PUNCT
taxlaw-12712	931	1	235	235	NUM
taxlaw-12712	931	2	see	see	VERB
taxlaw-12712	931	3	richard	richard	PROPN
taxlaw-12712	931	4	l.	l.	PROPN
taxlaw-12712	931	5	bacon	bacon	PROPN
taxlaw-12712	931	6	&	&	CCONJ
taxlaw-12712	931	7	harold	harold	PROPN
taxlaw-12712	931	8	l.	l.	PROPN
taxlaw-12712	931	9	adrion	adrion	PROPN
taxlaw-12712	931	10	,	,	PUNCT
taxlaw-12712	931	11	taxable	taxable	ADJ
taxlaw-12712	931	12	events	event	NOUN
taxlaw-12712	931	13	:	:	PUNCT
taxlaw-12712	931	14	the	the	DET
taxlaw-12712	931	15	aftermath	aftermath	NOUN
taxlaw-12712	931	16	of	of	ADP
taxlaw-12712	931	17	cottage	cottage	NOUN
taxlaw-12712	931	18	savings	saving	NOUN
taxlaw-12712	931	19	(	(	PUNCT
taxlaw-12712	931	20	part	part	NOUN
taxlaw-12712	931	21	i	i	PROPN
taxlaw-12712	931	22	)	)	PUNCT
taxlaw-12712	931	23	,	,	PUNCT
taxlaw-12712	931	24	59	59	NUM
taxlaw-12712	931	25	tax	tax	NOUN
taxlaw-12712	931	26	notes	note	NOUN
taxlaw-12712	931	27	1228	1228	NUM
taxlaw-12712	931	28	passim	passim	PROPN
taxlaw-12712	931	29	(	(	PUNCT
taxlaw-12712	931	30	may	may	PROPN
taxlaw-12712	931	31	31	31	NUM
taxlaw-12712	931	32	,	,	PUNCT
taxlaw-12712	931	33	1993	1993	NUM
taxlaw-12712	931	34	)	)	PUNCT
taxlaw-12712	931	35	(	(	PUNCT
taxlaw-12712	931	36	critiquing	critique	VERB
taxlaw-12712	931	37	the	the	DET
taxlaw-12712	931	38	proposed	propose	VERB
taxlaw-12712	931	39	debt	debt	NOUN
taxlaw-12712	931	40	modification	modification	NOUN
taxlaw-12712	931	41	regulations	regulation	NOUN
taxlaw-12712	931	42	as	as	ADP
taxlaw-12712	931	43	unprincipled	unprincipled	ADJ
taxlaw-12712	931	44	)	)	PUNCT
taxlaw-12712	931	45	.	.	PUNCT
taxlaw-12712	932	1	236	236	NUM
taxlaw-12712	932	2	see	see	VERB
taxlaw-12712	932	3	schlag	schlag	NOUN
taxlaw-12712	932	4	,	,	PUNCT
taxlaw-12712	932	5	supra	supra	ADJ
taxlaw-12712	932	6	note	note	NOUN
taxlaw-12712	932	7	2	2	NUM
taxlaw-12712	932	8	,	,	PUNCT
taxlaw-12712	932	9	at	at	ADP
taxlaw-12712	932	10	422	422	NUM
taxlaw-12712	932	11	-	-	SYM
taxlaw-12712	932	12	24	24	NUM
taxlaw-12712	932	13	(	(	PUNCT
taxlaw-12712	932	14	1985	1985	NUM
taxlaw-12712	932	15	)	)	PUNCT
taxlaw-12712	932	16	(	(	PUNCT
taxlaw-12712	932	17	questioning	question	VERB
taxlaw-12712	932	18	the	the	DET
taxlaw-12712	932	19	role	role	NOUN
taxlaw-12712	932	20	of	of	ADP
taxlaw-12712	932	21	polycentrism	polycentrism	NOUN
taxlaw-12712	932	22	in	in	ADP
taxlaw-12712	932	23	determining	determine	VERB
taxlaw-12712	932	24	when	when	SCONJ
taxlaw-12712	932	25	to	to	PART
taxlaw-12712	932	26	use	use	VERB
taxlaw-12712	932	27	rules	rule	NOUN
taxlaw-12712	932	28	and	and	CCONJ
taxlaw-12712	932	29	standards	standard	NOUN
taxlaw-12712	932	30	)	)	PUNCT
taxlaw-12712	932	31	.	.	PUNCT
taxlaw-12712	933	1	237	237	NUM
taxlaw-12712	933	2	similar	similar	ADJ
taxlaw-12712	933	3	changes	change	NOUN
taxlaw-12712	933	4	can	can	AUX
taxlaw-12712	933	5	result	result	VERB
taxlaw-12712	933	6	from	from	ADP
taxlaw-12712	933	7	check	check	NOUN
taxlaw-12712	933	8	-	-	PUNCT
taxlaw-12712	933	9	the	the	DET
taxlaw-12712	933	10	-	-	PUNCT
taxlaw-12712	933	11	box	box	NOUN
taxlaw-12712	933	12	elections	election	NOUN
taxlaw-12712	933	13	.	.	PUNCT
taxlaw-12712	934	1	see	see	VERB
taxlaw-12712	934	2	,	,	PUNCT
taxlaw-12712	934	3	e.g.	e.g.	ADV
taxlaw-12712	934	4	,	,	PUNCT
taxlaw-12712	934	5	treas	treas	PROPN
taxlaw-12712	934	6	.	.	PUNCT
taxlaw-12712	935	1	reg	reg	PROPN
taxlaw-12712	935	2	.	.	PUNCT
taxlaw-12712	936	1	§	§	PROPN
taxlaw-12712	936	2	301.7701	301.7701	NUM
taxlaw-12712	936	3	-	-	SYM
taxlaw-12712	936	4	3(a	3(a	NUM
taxlaw-12712	936	5	)	)	PUNCT
taxlaw-12712	936	6	,	,	PUNCT
taxlaw-12712	936	7	(	(	PUNCT
taxlaw-12712	936	8	c	c	X
taxlaw-12712	936	9	)	)	PUNCT
taxlaw-12712	936	10	(	(	PUNCT
taxlaw-12712	936	11	providing	provide	VERB
taxlaw-12712	936	12	that	that	SCONJ
taxlaw-12712	936	13	an	an	DET
taxlaw-12712	936	14	eligible	eligible	ADJ
taxlaw-12712	936	15	business	business	NOUN
taxlaw-12712	936	16	entity	entity	NOUN
taxlaw-12712	936	17	may	may	AUX
taxlaw-12712	936	18	elect	elect	VERB
taxlaw-12712	936	19	to	to	PART
taxlaw-12712	936	20	change	change	VERB
taxlaw-12712	936	21	its	its	PRON
taxlaw-12712	936	22	classification	classification	NOUN
taxlaw-12712	936	23	by	by	ADP
taxlaw-12712	936	24	filing	file	VERB
taxlaw-12712	936	25	form	form	NOUN
taxlaw-12712	936	26	8832	8832	NUM
taxlaw-12712	936	27	)	)	PUNCT
taxlaw-12712	936	28	.	.	PUNCT
taxlaw-12712	937	1	238	238	NUM
taxlaw-12712	937	2	see	see	VERB
taxlaw-12712	937	3	treas	treas	PROPN
taxlaw-12712	937	4	.	.	PUNCT
taxlaw-12712	938	1	reg	reg	PROPN
taxlaw-12712	938	2	.	.	PUNCT
taxlaw-12712	939	1	§	§	PROPN
taxlaw-12712	939	2	301.7701	301.7701	NUM
taxlaw-12712	939	3	-	-	SYM
taxlaw-12712	939	4	3(a	3(a	NUM
taxlaw-12712	939	5	)	)	PUNCT
taxlaw-12712	939	6	,	,	PUNCT
taxlaw-12712	939	7	(	(	PUNCT
taxlaw-12712	939	8	b)(1)-(2	b)(1)-(2	NOUN
taxlaw-12712	939	9	)	)	PUNCT
taxlaw-12712	939	10	.	.	PUNCT
taxlaw-12712	940	1	239	239	NUM
taxlaw-12712	940	2	compare	compare	NOUN
taxlaw-12712	940	3	i.r.s	i.r.s	NOUN
taxlaw-12712	940	4	.	.	PUNCT
taxlaw-12712	941	1	p.l.r	p.l.r	NOUN
taxlaw-12712	941	2	.	.	PUNCT
taxlaw-12712	942	1	2023	2023	NUM
taxlaw-12712	942	2	-	-	SYM
taxlaw-12712	942	3	37	37	NUM
taxlaw-12712	942	4	-	-	SYM
taxlaw-12712	942	5	007	007	NUM
taxlaw-12712	942	6	(	(	PUNCT
taxlaw-12712	942	7	sept	sept	PROPN
taxlaw-12712	942	8	.	.	PROPN
taxlaw-12712	942	9	15	15	NUM
taxlaw-12712	942	10	,	,	PUNCT
taxlaw-12712	942	11	2023	2023	NUM
taxlaw-12712	942	12	)	)	PUNCT
taxlaw-12712	942	13	(	(	PUNCT
taxlaw-12712	942	14	finding	find	VERB
taxlaw-12712	942	15	that	that	SCONJ
taxlaw-12712	942	16	a	a	DET
taxlaw-12712	942	17	proposed	propose	VERB
taxlaw-12712	942	18	state	state	NOUN
taxlaw-12712	942	19	-	-	PUNCT
taxlaw-12712	942	20	law	law	NOUN
taxlaw-12712	942	21	conversion	conversion	NOUN
taxlaw-12712	942	22	of	of	ADP
taxlaw-12712	942	23	an	an	DET
taxlaw-12712	942	24	llc	llc	NOUN
taxlaw-12712	942	25	into	into	ADP
taxlaw-12712	942	26	a	a	DET
taxlaw-12712	942	27	corporation	corporation	NOUN
taxlaw-12712	942	28	would	would	AUX
taxlaw-12712	942	29	not	not	PART
taxlaw-12712	942	30	result	result	VERB
taxlaw-12712	942	31	in	in	ADP
taxlaw-12712	942	32	a	a	DET
taxlaw-12712	942	33	modification	modification	NOUN
taxlaw-12712	942	34	of	of	ADP
taxlaw-12712	942	35	debt	debt	NOUN
taxlaw-12712	942	36	)	)	PUNCT
taxlaw-12712	942	37	,	,	PUNCT
taxlaw-12712	942	38	and	and	CCONJ
taxlaw-12712	942	39	i.r.s	i.r.	NOUN
taxlaw-12712	942	40	.	.	PUNCT
taxlaw-12712	943	1	p.l.r	p.l.r	PROPN
taxlaw-12712	943	2	.	.	PUNCT
taxlaw-12712	944	1	2003	2003	NUM
taxlaw-12712	944	2	-	-	SYM
taxlaw-12712	944	3	15	15	NUM
taxlaw-12712	944	4	-	-	PUNCT
taxlaw-12712	944	5	001	001	NUM
taxlaw-12712	944	6	(	(	PUNCT
taxlaw-12712	944	7	apr	apr	NOUN
taxlaw-12712	944	8	.	.	PROPN
taxlaw-12712	944	9	11	11	NUM
taxlaw-12712	944	10	,	,	PUNCT
taxlaw-12712	944	11	2003	2003	NUM
taxlaw-12712	944	12	)	)	PUNCT
taxlaw-12712	944	13	(	(	PUNCT
taxlaw-12712	944	14	same	same	ADJ
taxlaw-12712	944	15	)	)	PUNCT
taxlaw-12712	944	16	,	,	PUNCT
taxlaw-12712	944	17	with	with	ADP
taxlaw-12712	944	18	i.r.s	i.r.s	NOUN
taxlaw-12712	944	19	.	.	PUNCT
taxlaw-12712	945	1	p.l.r	p.l.r	NOUN
taxlaw-12712	945	2	.	.	PUNCT
taxlaw-12712	946	1	2006	2006	NUM
taxlaw-12712	946	2	-	-	SYM
taxlaw-12712	946	3	30	30	NUM
taxlaw-12712	946	4	-	-	PUNCT
taxlaw-12712	946	5	002	002	NUM
taxlaw-12712	946	6	(	(	PUNCT
taxlaw-12712	946	7	july	july	PROPN
taxlaw-12712	946	8	28	28	NUM
taxlaw-12712	946	9	,	,	PUNCT
taxlaw-12712	946	10	2006	2006	NUM
taxlaw-12712	946	11	)	)	PUNCT
taxlaw-12712	946	12	(	(	PUNCT
taxlaw-12712	946	13	ruling	rule	VERB
taxlaw-12712	946	14	that	that	SCONJ
taxlaw-12712	946	15	“	"	PUNCT
taxlaw-12712	946	16	[	[	X
taxlaw-12712	946	17	t]he	t]he	X
taxlaw-12712	946	18	conversion	conversion	NOUN
taxlaw-12712	946	19	of	of	ADP
taxlaw-12712	946	20	parent	parent	NOUN
taxlaw-12712	946	21	[	[	X
taxlaw-12712	946	22	corporation	corporation	NOUN
taxlaw-12712	946	23	]	]	PUNCT
taxlaw-12712	946	24	into	into	ADP
taxlaw-12712	946	25	[	[	X
taxlaw-12712	946	26	an	an	X
taxlaw-12712	946	27	]	]	X
taxlaw-12712	946	28	llc	llc	NOUN
taxlaw-12712	946	29	as	as	ADP
taxlaw-12712	946	30	part	part	NOUN
taxlaw-12712	946	31	of	of	ADP
taxlaw-12712	946	32	[	[	X
taxlaw-12712	946	33	a	a	X
taxlaw-12712	946	34	]	]	X
taxlaw-12712	946	35	restructuring	restructuring	NOUN
taxlaw-12712	946	36	does	do	AUX
taxlaw-12712	946	37	not	not	PART
taxlaw-12712	946	38	result	result	VERB
taxlaw-12712	946	39	in	in	ADP
taxlaw-12712	946	40	a	a	DET
taxlaw-12712	946	41	significant	significant	ADJ
taxlaw-12712	946	42	modification	modification	NOUN
taxlaw-12712	946	43	of	of	ADP
taxlaw-12712	946	44	the	the	PRON
taxlaw-12712	946	45	[	[	X
taxlaw-12712	946	46	d]ebt	d]ebt	NOUN
taxlaw-12712	946	47	”	"	PUNCT
taxlaw-12712	946	48	under	under	ADP
taxlaw-12712	946	49	treas	treas	PROPN
taxlaw-12712	946	50	.	.	PUNCT
taxlaw-12712	947	1	reg	reg	PROPN
taxlaw-12712	947	2	.	.	PUNCT
taxlaw-12712	948	1	§	§	PROPN
taxlaw-12712	948	2	1.1001	1.1001	NUM
taxlaw-12712	948	3	-	-	PUNCT
taxlaw-12712	948	4	3(e	3(e	NUM
taxlaw-12712	948	5	)	)	PUNCT
taxlaw-12712	948	6	)	)	PUNCT
taxlaw-12712	948	7	,	,	PUNCT
taxlaw-12712	948	8	i.r.s	i.r.s	NOUN
taxlaw-12712	948	9	.	.	PUNCT
taxlaw-12712	949	1	p.l.r	p.l.r	PROPN
taxlaw-12712	949	2	.	.	PUNCT
taxlaw-12712	950	1	2007	2007	NUM
taxlaw-12712	950	2	-	-	SYM
taxlaw-12712	950	3	09	09	NUM
taxlaw-12712	950	4	-	-	PUNCT
taxlaw-12712	950	5	013	013	NUM
taxlaw-12712	950	6	(	(	PUNCT
taxlaw-12712	950	7	mar	mar	PROPN
taxlaw-12712	950	8	.	.	PROPN
taxlaw-12712	950	9	2	2	NUM
taxlaw-12712	950	10	,	,	PUNCT
taxlaw-12712	950	11	2007	2007	NUM
taxlaw-12712	950	12	)	)	PUNCT
taxlaw-12712	950	13	(	(	PUNCT
taxlaw-12712	950	14	ruling	rule	VERB
taxlaw-12712	950	15	that	that	SCONJ
taxlaw-12712	950	16	the	the	DET
taxlaw-12712	950	17	change	change	NOUN
taxlaw-12712	950	18	in	in	ADP
taxlaw-12712	950	19	classification	classification	NOUN
taxlaw-12712	950	20	from	from	ADP
taxlaw-12712	950	21	corporation	corporation	NOUN
taxlaw-12712	950	22	to	to	ADP
taxlaw-12712	950	23	disregarded	disregarded	ADJ
taxlaw-12712	950	24	entity	entity	NOUN
taxlaw-12712	950	25	will	will	AUX
taxlaw-12712	950	26	not	not	PART
taxlaw-12712	950	27	result	result	VERB
taxlaw-12712	950	28	in	in	ADP
taxlaw-12712	950	29	a	a	DET
taxlaw-12712	950	30	significant	significant	ADJ
taxlaw-12712	950	31	modification	modification	NOUN
taxlaw-12712	950	32	of	of	ADP
taxlaw-12712	950	33	debt	debt	NOUN
taxlaw-12712	950	34	)	)	PUNCT
taxlaw-12712	950	35	,	,	PUNCT
taxlaw-12712	950	36	and	and	CCONJ
taxlaw-12712	950	37	i.r.s	i.r.	NOUN
taxlaw-12712	950	38	.	.	PUNCT
taxlaw-12712	951	1	p.l.r	p.l.r	PROPN
taxlaw-12712	951	2	.	.	PUNCT
taxlaw-12712	952	1	2010	2010	NUM
taxlaw-12712	952	2	-	-	SYM
taxlaw-12712	952	3	10	10	NUM
taxlaw-12712	952	4	-	-	SYM
taxlaw-12712	952	5	015	015	NUM
taxlaw-12712	952	6	(	(	PUNCT
taxlaw-12712	952	7	mar	mar	PROPN
taxlaw-12712	952	8	.	.	PROPN
taxlaw-12712	952	9	12	12	NUM
taxlaw-12712	952	10	,	,	PUNCT
taxlaw-12712	952	11	2010	2010	NUM
taxlaw-12712	952	12	)	)	PUNCT
taxlaw-12712	952	13	(	(	PUNCT
taxlaw-12712	952	14	finding	find	VERB
taxlaw-12712	952	15	that	that	SCONJ
taxlaw-12712	952	16	the	the	DET
taxlaw-12712	952	17	conversion	conversion	NOUN
taxlaw-12712	952	18	of	of	ADP
taxlaw-12712	952	19	a	a	DET
taxlaw-12712	952	20	corporate	corporate	ADJ
taxlaw-12712	952	21	subsidiary	subsidiary	NOUN
taxlaw-12712	952	22	into	into	ADP
taxlaw-12712	952	23	an	an	DET
taxlaw-12712	952	24	llc	llc	NOUN
taxlaw-12712	952	25	does	do	AUX
taxlaw-12712	952	26	not	not	PART
taxlaw-12712	952	27	result	result	VERB
taxlaw-12712	952	28	in	in	ADP
taxlaw-12712	952	29	a	a	DET
taxlaw-12712	952	30	significant	significant	ADJ
taxlaw-12712	952	31	modification	modification	NOUN
taxlaw-12712	952	32	of	of	ADP
taxlaw-12712	952	33	debt	debt	NOUN
taxlaw-12712	952	34	)	)	PUNCT
taxlaw-12712	952	35	.	.	PUNCT
taxlaw-12712	953	1	see	see	AUX
taxlaw-12712	953	2	also	also	ADV
taxlaw-12712	953	3	c.c.a	c.c.a	VERB
taxlaw-12712	953	4	.	.	PUNCT
taxlaw-12712	954	1	2011	2011	NUM
taxlaw-12712	954	2	-	-	SYM
taxlaw-12712	954	3	003	003	NUM
taxlaw-12712	954	4	(	(	PUNCT
taxlaw-12712	954	5	aug	aug	PROPN
taxlaw-12712	954	6	.	.	PROPN
taxlaw-12712	954	7	26	26	NUM
taxlaw-12712	954	8	,	,	PUNCT
taxlaw-12712	954	9	2011	2011	NUM
taxlaw-12712	954	10	)	)	PUNCT
taxlaw-12712	954	11	(	(	PUNCT
taxlaw-12712	954	12	concluding	conclude	VERB
taxlaw-12712	954	13	that	that	SCONJ
taxlaw-12712	954	14	the	the	DET
taxlaw-12712	954	15	check	check	VERB
taxlaw-12712	954	16	-	-	PUNCT
taxlaw-12712	954	17	the	the	DET
taxlaw-12712	954	18	-	-	PUNCT
taxlaw-12712	954	19	box	box	NOUN
taxlaw-12712	954	20	conversion	conversion	NOUN
taxlaw-12712	954	21	of	of	ADP
taxlaw-12712	954	22	an	an	DET
taxlaw-12712	954	23	insolvent	insolvent	ADJ
taxlaw-12712	954	24	foreign	foreign	ADJ
taxlaw-12712	954	25	subsidiary	subsidiary	NOUN
taxlaw-12712	954	26	of	of	ADP
taxlaw-12712	954	27	a	a	DET
taxlaw-12712	954	28	domestic	domestic	ADJ
taxlaw-12712	954	29	corporation	corporation	NOUN
taxlaw-12712	954	30	into	into	ADP
taxlaw-12712	954	31	a	a	DET
taxlaw-12712	954	32	partnership	partnership	NOUN
taxlaw-12712	954	33	under	under	ADP
taxlaw-12712	954	34	treas	treas	PROPN
taxlaw-12712	954	35	.	.	PUNCT
taxlaw-12712	955	1	reg	reg	PROPN
taxlaw-12712	955	2	.	.	PUNCT
taxlaw-12712	956	1	§	§	PROPN
taxlaw-12712	956	2	301.7701	301.7701	NUM
taxlaw-12712	956	3	-	-	SYM
taxlaw-12712	956	4	3(c)(1)(i	3(c)(1)(i	NUM
taxlaw-12712	956	5	)	)	PUNCT
taxlaw-12712	956	6	is	be	AUX
taxlaw-12712	956	7	not	not	PART
taxlaw-12712	956	8	a	a	DET
taxlaw-12712	956	9	significant	significant	ADJ
taxlaw-12712	956	10	modification	modification	NOUN
taxlaw-12712	956	11	of	of	ADP
taxlaw-12712	956	12	debt	debt	NOUN
taxlaw-12712	956	13	)	)	PUNCT
taxlaw-12712	956	14	.	.	PUNCT
taxlaw-12712	957	1	240	240	NUM
taxlaw-12712	957	2	other	other	ADJ
taxlaw-12712	957	3	examples	example	NOUN
taxlaw-12712	957	4	of	of	ADP
taxlaw-12712	957	5	standard	standard	ADJ
taxlaw-12712	957	6	-	-	PUNCT
taxlaw-12712	957	7	like	like	ADJ
taxlaw-12712	957	8	applications	application	NOUN
taxlaw-12712	957	9	of	of	ADP
taxlaw-12712	957	10	the	the	DET
taxlaw-12712	957	11	rule	rule	NOUN
taxlaw-12712	957	12	-	-	PUNCT
taxlaw-12712	957	13	bound	bind	VERB
taxlaw-12712	957	14	debt	debt	NOUN
taxlaw-12712	957	15	modification	modification	NOUN
taxlaw-12712	957	16	regulations	regulation	NOUN
taxlaw-12712	957	17	include	include	VERB
taxlaw-12712	957	18	the	the	DET
taxlaw-12712	957	19	transition	transition	NOUN
taxlaw-12712	957	20	away	away	ADV
taxlaw-12712	957	21	from	from	ADP
taxlaw-12712	957	22	libor	libor	PROPN
taxlaw-12712	957	23	as	as	ADP
taxlaw-12712	957	24	a	a	DET
taxlaw-12712	957	25	benchmark	benchmark	NOUN
taxlaw-12712	957	26	in	in	ADP
taxlaw-12712	957	27	floating	float	VERB
taxlaw-12712	957	28	-	-	PUNCT
taxlaw-12712	957	29	rate	rate	NOUN
taxlaw-12712	957	30	debt	debt	NOUN
taxlaw-12712	957	31	,	,	PUNCT
taxlaw-12712	957	32	see	see	VERB
taxlaw-12712	957	33	t.d	t.d	PROPN
taxlaw-12712	957	34	.	.	PROPN
taxlaw-12712	957	35	9961	9961	NUM
taxlaw-12712	957	36	,	,	PUNCT
taxlaw-12712	957	37	20223	20223	NUM
taxlaw-12712	957	38	i.r.b	i.r.b	NOUN
taxlaw-12712	957	39	.	.	PUNCT
taxlaw-12712	958	1	352	352	NUM
taxlaw-12712	958	2	(	(	PUNCT
taxlaw-12712	958	3	jan	jan	PROPN
taxlaw-12712	958	4	.	.	PROPN
taxlaw-12712	958	5	4	4	NUM
taxlaw-12712	958	6	,	,	PUNCT
taxlaw-12712	958	7	2022	2022	NUM
taxlaw-12712	958	8	)	)	PUNCT
taxlaw-12712	958	9	(	(	PUNCT
taxlaw-12712	958	10	finalizing	finalize	VERB
taxlaw-12712	958	11	regulations	regulation	NOUN
taxlaw-12712	958	12	that	that	PRON
taxlaw-12712	958	13	generally	generally	ADV
taxlaw-12712	958	14	provide	provide	VERB
taxlaw-12712	958	15	for	for	ADP
taxlaw-12712	958	16	nonrealization	nonrealization	NOUN
taxlaw-12712	958	17	across	across	ADP
taxlaw-12712	958	18	an	an	DET
taxlaw-12712	958	19	array	array	NOUN
taxlaw-12712	958	20	of	of	ADP
taxlaw-12712	958	21	financial	financial	ADJ
taxlaw-12712	958	22	products	product	NOUN
taxlaw-12712	958	23	)	)	PUNCT
taxlaw-12712	958	24	,	,	PUNCT
taxlaw-12712	958	25	government	government	NOUN
taxlaw-12712	958	26	forbearance	forbearance	NOUN
taxlaw-12712	958	27	programs	program	NOUN
taxlaw-12712	958	28	involving	involve	VERB
taxlaw-12712	958	29	home	home	NOUN
taxlaw-12712	958	30	mortgage	mortgage	NOUN
taxlaw-12712	958	31	loans	loan	NOUN
taxlaw-12712	958	32	due	due	ADP
taxlaw-12712	958	33	to	to	ADP
taxlaw-12712	958	34	the	the	DET
taxlaw-12712	958	35	covid-19	covid-19	PROPN
taxlaw-12712	958	36	pandemic	pandemic	NOUN
taxlaw-12712	958	37	,	,	PUNCT
taxlaw-12712	958	38	see	see	VERB
taxlaw-12712	958	39	rev	rev	PROPN
taxlaw-12712	958	40	.	.	PROPN
taxlaw-12712	958	41	proc	proc	PROPN
taxlaw-12712	958	42	.	.	PUNCT
taxlaw-12712	959	1	2020	2020	NUM
taxlaw-12712	959	2	-	-	SYM
taxlaw-12712	959	3	26	26	NUM
taxlaw-12712	959	4	,	,	PUNCT
taxlaw-12712	959	5	2020	2020	NUM
taxlaw-12712	959	6	-	-	SYM
taxlaw-12712	959	7	26	26	NUM
taxlaw-12712	959	8	i.r.b	i.r.b	NOUN
taxlaw-12712	959	9	.	.	PUNCT
taxlaw-12712	960	1	984	984	NUM
taxlaw-12712	960	2	;	;	PUNCT
taxlaw-12712	960	3	rev	rev	PROPN
taxlaw-12712	960	4	.	.	PROPN
taxlaw-12712	960	5	proc	proc	PROPN
taxlaw-12712	960	6	.	.	PUNCT
taxlaw-12712	961	1	2020	2020	NUM
taxlaw-12712	961	2	-	-	SYM
taxlaw-12712	961	3	51	51	NUM
taxlaw-12712	961	4	,	,	PUNCT
taxlaw-12712	961	5	2020	2020	NUM
taxlaw-12712	961	6	-	-	SYM
taxlaw-12712	961	7	50	50	NUM
taxlaw-12712	961	8	i.r.b	i.r.b	NOUN
taxlaw-12712	961	9	.	.	NOUN
taxlaw-12712	961	10	1599	1599	NUM
taxlaw-12712	961	11	,	,	PUNCT
taxlaw-12712	961	12	and	and	CCONJ
taxlaw-12712	961	13	lending	lending	NOUN
taxlaw-12712	961	14	arrangements	arrangement	NOUN
taxlaw-12712	961	15	with	with	ADP
taxlaw-12712	961	16	multiple	multiple	ADJ
taxlaw-12712	961	17	borrowers	borrower	NOUN
taxlaw-12712	961	18	or	or	CCONJ
taxlaw-12712	961	19	parties	party	NOUN
taxlaw-12712	961	20	that	that	PRON
taxlaw-12712	961	21	provide	provide	VERB
taxlaw-12712	961	22	credit	credit	NOUN
taxlaw-12712	961	23	support	support	NOUN
taxlaw-12712	961	24	,	,	PUNCT
taxlaw-12712	961	25	see	see	VERB
taxlaw-12712	961	26	luís	luís	PROPN
taxlaw-12712	961	27	c.	c.	PROPN
taxlaw-12712	961	28	calderón	calderón	PROPN
taxlaw-12712	961	29	gómez	gómez	NOUN
taxlaw-12712	961	30	,	,	PUNCT
taxlaw-12712	961	31	whose	whose	DET
taxlaw-12712	961	32	debt	debt	NOUN
taxlaw-12712	961	33	is	be	AUX
taxlaw-12712	961	34	it	it	PRON
taxlaw-12712	961	35	anyway	anyway	ADV
taxlaw-12712	961	36	?	?	PUNCT
taxlaw-12712	961	37	,	,	PUNCT
taxlaw-12712	961	38	76	76	NUM
taxlaw-12712	961	39	tax	tax	NOUN
taxlaw-12712	961	40	l.	l.	PROPN
taxlaw-12712	961	41	rev	rev	PROPN
taxlaw-12712	961	42	.	.	PROPN
taxlaw-12712	961	43	159	159	NUM
taxlaw-12712	961	44	(	(	PUNCT
taxlaw-12712	961	45	2022	2022	NUM
taxlaw-12712	961	46	)	)	PUNCT
taxlaw-12712	961	47	.	.	PUNCT
taxlaw-12712	962	1	2024	2024	NUM
taxlaw-12712	962	2	]	]	PUNCT
taxlaw-12712	962	3	realization	realization	NOUN
taxlaw-12712	962	4	rule	rule	NOUN
taxlaw-12712	962	5	as	as	ADP
taxlaw-12712	962	6	a	a	DET
taxlaw-12712	962	7	legal	legal	ADJ
taxlaw-12712	962	8	standard	standard	ADJ
taxlaw-12712	962	9	33	33	NUM
taxlaw-12712	962	10	challenge	challenge	NOUN
taxlaw-12712	962	11	.	.	PUNCT
taxlaw-12712	963	1	there	there	PRON
taxlaw-12712	963	2	is	be	VERB
taxlaw-12712	963	3	,	,	PUNCT
taxlaw-12712	963	4	for	for	ADP
taxlaw-12712	963	5	example	example	NOUN
taxlaw-12712	963	6	,	,	PUNCT
taxlaw-12712	963	7	no	no	DET
taxlaw-12712	963	8	clear	clear	ADJ
taxlaw-12712	963	9	reason	reason	NOUN
taxlaw-12712	963	10	why	why	SCONJ
taxlaw-12712	963	11	a	a	DET
taxlaw-12712	963	12	25	25	NUM
taxlaw-12712	963	13	-	-	PUNCT
taxlaw-12712	963	14	basis	basis	NOUN
taxlaw-12712	963	15	-	-	PUNCT
taxlaw-12712	963	16	point	point	NOUN
taxlaw-12712	963	17	change	change	NOUN
taxlaw-12712	963	18	in	in	ADP
taxlaw-12712	963	19	yield	yield	NOUN
taxlaw-12712	963	20	would	would	AUX
taxlaw-12712	963	21	have	have	VERB
taxlaw-12712	963	22	constitutional	constitutional	ADJ
taxlaw-12712	963	23	significance.241	significance.241	NOUN
taxlaw-12712	963	24	similarly	similarly	ADV
taxlaw-12712	963	25	,	,	PUNCT
taxlaw-12712	963	26	the	the	DET
taxlaw-12712	963	27	regulations	regulation	NOUN
taxlaw-12712	963	28	generally	generally	ADV
taxlaw-12712	963	29	aggregate	aggregate	VERB
taxlaw-12712	963	30	multiple	multiple	ADJ
taxlaw-12712	963	31	changes	change	NOUN
taxlaw-12712	963	32	over	over	ADP
taxlaw-12712	963	33	time	time	NOUN
taxlaw-12712	963	34	to	to	ADP
taxlaw-12712	963	35	a	a	DET
taxlaw-12712	963	36	single	single	ADJ
taxlaw-12712	963	37	contractual	contractual	ADJ
taxlaw-12712	963	38	term	term	NOUN
taxlaw-12712	963	39	but	but	CCONJ
taxlaw-12712	963	40	disaggregate	disaggregate	ADJ
taxlaw-12712	963	41	simultaneous	simultaneous	ADJ
taxlaw-12712	963	42	changes	change	NOUN
taxlaw-12712	963	43	to	to	ADP
taxlaw-12712	963	44	different	different	ADJ
taxlaw-12712	963	45	contractual	contractual	ADJ
taxlaw-12712	963	46	terms.242	terms.242	NOUN
taxlaw-12712	963	47	again	again	ADV
taxlaw-12712	963	48	,	,	PUNCT
taxlaw-12712	963	49	a	a	DET
taxlaw-12712	963	50	constitutional	constitutional	ADJ
taxlaw-12712	963	51	realization	realization	NOUN
taxlaw-12712	963	52	requirement	requirement	NOUN
taxlaw-12712	963	53	may	may	AUX
taxlaw-12712	963	54	look	look	VERB
taxlaw-12712	963	55	more	more	ADV
taxlaw-12712	963	56	(	(	PUNCT
taxlaw-12712	963	57	or	or	CCONJ
taxlaw-12712	963	58	less	less	ADJ
taxlaw-12712	963	59	)	)	PUNCT
taxlaw-12712	963	60	holistically	holistically	ADV
taxlaw-12712	963	61	.	.	PUNCT
taxlaw-12712	964	1	finally	finally	ADV
taxlaw-12712	964	2	,	,	PUNCT
taxlaw-12712	964	3	taxpayers	taxpayer	NOUN
taxlaw-12712	964	4	will	will	AUX
taxlaw-12712	964	5	not	not	PART
taxlaw-12712	964	6	always	always	ADV
taxlaw-12712	964	7	favor	favor	VERB
taxlaw-12712	964	8	nonrealization	nonrealization	NOUN
taxlaw-12712	964	9	over	over	ADP
taxlaw-12712	964	10	realization	realization	NOUN
taxlaw-12712	964	11	for	for	ADP
taxlaw-12712	964	12	contractual	contractual	ADJ
taxlaw-12712	964	13	modifications	modification	NOUN
taxlaw-12712	964	14	,	,	PUNCT
taxlaw-12712	964	15	and	and	CCONJ
taxlaw-12712	964	16	the	the	DET
taxlaw-12712	964	17	different	different	ADJ
taxlaw-12712	964	18	parties	party	NOUN
taxlaw-12712	964	19	to	to	ADP
taxlaw-12712	964	20	a	a	DET
taxlaw-12712	964	21	debt	debt	NOUN
taxlaw-12712	964	22	instrument	instrument	NOUN
taxlaw-12712	964	23	may	may	AUX
taxlaw-12712	964	24	have	have	VERB
taxlaw-12712	964	25	different	different	ADJ
taxlaw-12712	964	26	interests.243	interests.243	ADP
taxlaw-12712	964	27	these	these	DET
taxlaw-12712	964	28	divergent	divergent	ADJ
taxlaw-12712	964	29	interests	interest	NOUN
taxlaw-12712	964	30	provide	provide	VERB
taxlaw-12712	964	31	ample	ample	ADJ
taxlaw-12712	964	32	opportunities	opportunity	NOUN
taxlaw-12712	964	33	for	for	ADP
taxlaw-12712	964	34	constitutional	constitutional	ADJ
taxlaw-12712	964	35	challenges	challenge	NOUN
taxlaw-12712	964	36	to	to	ADP
taxlaw-12712	964	37	the	the	DET
taxlaw-12712	964	38	current	current	ADJ
taxlaw-12712	964	39	debt	debt	NOUN
taxlaw-12712	964	40	modification	modification	NOUN
taxlaw-12712	964	41	regulations	regulation	NOUN
taxlaw-12712	964	42	.	.	PUNCT
taxlaw-12712	965	1	what	what	PRON
taxlaw-12712	965	2	would	would	AUX
taxlaw-12712	965	3	remain	remain	VERB
taxlaw-12712	965	4	after	after	SCONJ
taxlaw-12712	965	5	these	these	DET
taxlaw-12712	965	6	piecemeal	piecemeal	ADJ
taxlaw-12712	965	7	,	,	PUNCT
taxlaw-12712	965	8	idiosyncratic	idiosyncratic	ADJ
taxlaw-12712	965	9	challenges	challenge	NOUN
taxlaw-12712	965	10	is	be	AUX
taxlaw-12712	965	11	virtually	virtually	ADV
taxlaw-12712	965	12	impossible	impossible	ADJ
taxlaw-12712	965	13	to	to	PART
taxlaw-12712	965	14	predict	predict	VERB
taxlaw-12712	965	15	.	.	PUNCT
taxlaw-12712	966	1	4	4	X
taxlaw-12712	966	2	.	.	X
taxlaw-12712	966	3	conclusion	conclusion	NOUN
taxlaw-12712	966	4	as	as	ADP
taxlaw-12712	966	5	a	a	DET
taxlaw-12712	966	6	concept	concept	NOUN
taxlaw-12712	966	7	,	,	PUNCT
taxlaw-12712	966	8	realization	realization	NOUN
taxlaw-12712	966	9	is	be	AUX
taxlaw-12712	966	10	contextual	contextual	ADJ
taxlaw-12712	966	11	,	,	PUNCT
taxlaw-12712	966	12	based	base	VERB
taxlaw-12712	966	13	on	on	ADP
taxlaw-12712	966	14	the	the	DET
taxlaw-12712	966	15	facts	fact	NOUN
taxlaw-12712	966	16	and	and	CCONJ
taxlaw-12712	966	17	circumstances	circumstance	NOUN
taxlaw-12712	966	18	specific	specific	ADJ
taxlaw-12712	966	19	to	to	ADP
taxlaw-12712	966	20	the	the	DET
taxlaw-12712	966	21	taxpayers	taxpayer	NOUN
taxlaw-12712	966	22	and	and	CCONJ
taxlaw-12712	966	23	transactions	transaction	NOUN
taxlaw-12712	966	24	at	at	ADP
taxlaw-12712	966	25	issue	issue	NOUN
taxlaw-12712	966	26	.	.	PUNCT
taxlaw-12712	967	1	constructive	constructive	ADJ
taxlaw-12712	967	2	sales	sale	NOUN
taxlaw-12712	967	3	illustrate	illustrate	VERB
taxlaw-12712	967	4	that	that	SCONJ
taxlaw-12712	967	5	establishing	establish	VERB
taxlaw-12712	967	6	the	the	DET
taxlaw-12712	967	7	inquiry	inquiry	NOUN
taxlaw-12712	967	8	’s	’s	PART
taxlaw-12712	967	9	scope	scope	NOUN
taxlaw-12712	967	10	is	be	AUX
taxlaw-12712	967	11	crucial	crucial	ADJ
taxlaw-12712	967	12	.	.	PUNCT
taxlaw-12712	968	1	gift	gift	NOUN
taxlaw-12712	968	2	loans	loan	NOUN
taxlaw-12712	968	3	demonstrate	demonstrate	VERB
taxlaw-12712	968	4	how	how	SCONJ
taxlaw-12712	968	5	facts	fact	VERB
taxlaw-12712	968	6	that	that	SCONJ
taxlaw-12712	968	7	trigger	trigger	NOUN
taxlaw-12712	968	8	realization	realization	NOUN
taxlaw-12712	968	9	intersect	intersect	ADJ
taxlaw-12712	968	10	with	with	ADP
taxlaw-12712	968	11	determinations	determination	NOUN
taxlaw-12712	968	12	of	of	ADP
taxlaw-12712	968	13	the	the	DET
taxlaw-12712	968	14	timing	timing	NOUN
taxlaw-12712	968	15	and	and	CCONJ
taxlaw-12712	968	16	amount	amount	NOUN
taxlaw-12712	968	17	of	of	ADP
taxlaw-12712	968	18	any	any	DET
taxlaw-12712	968	19	resultant	resultant	NOUN
taxlaw-12712	968	20	income	income	NOUN
taxlaw-12712	968	21	.	.	PUNCT
taxlaw-12712	969	1	debt	debt	NOUN
taxlaw-12712	969	2	modifications	modification	NOUN
taxlaw-12712	969	3	show	show	VERB
taxlaw-12712	969	4	how	how	SCONJ
taxlaw-12712	969	5	ostensibly	ostensibly	ADV
taxlaw-12712	969	6	rule	rule	NOUN
taxlaw-12712	969	7	-	-	PUNCT
taxlaw-12712	969	8	bound	bind	VERB
taxlaw-12712	969	9	regimes	regime	NOUN
taxlaw-12712	969	10	bleed	blee	VERB
taxlaw-12712	969	11	into	into	ADP
taxlaw-12712	969	12	standard	standard	ADJ
taxlaw-12712	969	13	-	-	PUNCT
taxlaw-12712	969	14	like	like	ADJ
taxlaw-12712	969	15	questions	question	NOUN
taxlaw-12712	969	16	and	and	CCONJ
taxlaw-12712	969	17	create	create	VERB
taxlaw-12712	969	18	uncertainty	uncertainty	NOUN
taxlaw-12712	969	19	under	under	ADP
taxlaw-12712	969	20	a	a	DET
taxlaw-12712	969	21	potential	potential	ADJ
taxlaw-12712	969	22	constitutional	constitutional	ADJ
taxlaw-12712	969	23	realization	realization	NOUN
taxlaw-12712	969	24	requirement	requirement	NOUN
taxlaw-12712	969	25	.	.	PUNCT
taxlaw-12712	970	1	these	these	DET
taxlaw-12712	970	2	examples	example	NOUN
taxlaw-12712	970	3	emphasize	emphasize	VERB
taxlaw-12712	970	4	the	the	DET
taxlaw-12712	970	5	primacy	primacy	NOUN
taxlaw-12712	970	6	of	of	ADP
taxlaw-12712	970	7	ex	ex	ADJ
taxlaw-12712	970	8	post	post	NOUN
taxlaw-12712	970	9	determinations	determination	NOUN
taxlaw-12712	970	10	to	to	ADP
taxlaw-12712	970	11	realization	realization	NOUN
taxlaw-12712	970	12	—	—	PUNCT
taxlaw-12712	970	13	the	the	DET
taxlaw-12712	970	14	essential	essential	ADJ
taxlaw-12712	970	15	feature	feature	NOUN
taxlaw-12712	970	16	of	of	ADP
taxlaw-12712	970	17	a	a	DET
taxlaw-12712	970	18	legal	legal	ADJ
taxlaw-12712	970	19	standard	standard	NOUN
taxlaw-12712	970	20	.	.	PUNCT
taxlaw-12712	971	1	as	as	SCONJ
taxlaw-12712	971	2	discussed	discuss	VERB
taxlaw-12712	971	3	in	in	ADP
taxlaw-12712	971	4	the	the	DET
taxlaw-12712	971	5	following	follow	VERB
taxlaw-12712	971	6	section	section	NOUN
taxlaw-12712	971	7	,	,	PUNCT
taxlaw-12712	971	8	these	these	DET
taxlaw-12712	971	9	factual	factual	ADJ
taxlaw-12712	971	10	determinations	determination	NOUN
taxlaw-12712	971	11	interplay	interplay	NOUN
taxlaw-12712	971	12	with	with	ADP
taxlaw-12712	971	13	uncertainty	uncertainty	NOUN
taxlaw-12712	971	14	about	about	ADP
taxlaw-12712	971	15	the	the	DET
taxlaw-12712	971	16	proper	proper	ADJ
taxlaw-12712	971	17	doctrinal	doctrinal	ADJ
taxlaw-12712	971	18	elements	element	NOUN
taxlaw-12712	971	19	for	for	ADP
taxlaw-12712	971	20	realization	realization	NOUN
taxlaw-12712	971	21	.	.	PUNCT
taxlaw-12712	972	1	b.	b.	PROPN
taxlaw-12712	972	2	realization	realization	PROPN
taxlaw-12712	972	3	’s	’s	PART
taxlaw-12712	972	4	doctrinal	doctrinal	ADJ
taxlaw-12712	972	5	elements	element	NOUN
taxlaw-12712	972	6	realization	realization	NOUN
taxlaw-12712	972	7	addresses	address	NOUN
taxlaw-12712	972	8	three	three	NUM
taxlaw-12712	972	9	distinct	distinct	ADJ
taxlaw-12712	972	10	questions	question	NOUN
taxlaw-12712	972	11	:	:	PUNCT
taxlaw-12712	972	12	when	when	SCONJ
taxlaw-12712	972	13	is	be	AUX
taxlaw-12712	972	14	income	income	NOUN
taxlaw-12712	972	15	taken	take	VERB
taxlaw-12712	972	16	into	into	ADP
taxlaw-12712	972	17	account	account	NOUN
taxlaw-12712	972	18	,	,	PUNCT
taxlaw-12712	972	19	how	how	SCONJ
taxlaw-12712	972	20	much	much	ADJ
taxlaw-12712	972	21	income	income	NOUN
taxlaw-12712	972	22	is	be	AUX
taxlaw-12712	972	23	taken	take	VERB
taxlaw-12712	972	24	into	into	ADP
taxlaw-12712	972	25	account	account	NOUN
taxlaw-12712	972	26	,	,	PUNCT
taxlaw-12712	972	27	and	and	CCONJ
taxlaw-12712	972	28	who	who	PRON
taxlaw-12712	972	29	is	be	AUX
taxlaw-12712	972	30	taxable	taxable	ADJ
taxlaw-12712	972	31	on	on	ADP
taxlaw-12712	972	32	this	this	DET
taxlaw-12712	972	33	income	income	NOUN
taxlaw-12712	972	34	?	?	PUNCT
taxlaw-12712	973	1	to	to	ADP
taxlaw-12712	973	2	a	a	DET
taxlaw-12712	973	3	significant	significant	ADJ
taxlaw-12712	973	4	extent	extent	NOUN
taxlaw-12712	973	5	,	,	PUNCT
taxlaw-12712	973	6	these	these	DET
taxlaw-12712	973	7	questions	question	NOUN
taxlaw-12712	973	8	’	'	PUNCT
taxlaw-12712	973	9	answers	answer	NOUN
taxlaw-12712	973	10	are	be	AUX
taxlaw-12712	973	11	interdependent	interdependent	ADJ
taxlaw-12712	973	12	.	.	PUNCT
taxlaw-12712	974	1	under	under	ADP
taxlaw-12712	974	2	realization	realization	NOUN
taxlaw-12712	974	3	,	,	PUNCT
taxlaw-12712	974	4	a	a	DET
taxlaw-12712	974	5	touchstone	touchstone	NOUN
taxlaw-12712	974	6	—	—	PUNCT
taxlaw-12712	974	7	a	a	DET
taxlaw-12712	974	8	“	"	PUNCT
taxlaw-12712	974	9	definite	definite	ADJ
taxlaw-12712	974	10	event”—fixes	event”—fixe	NOUN
taxlaw-12712	974	11	the	the	DET
taxlaw-12712	974	12	answers	answer	NOUN
taxlaw-12712	974	13	to	to	ADP
taxlaw-12712	974	14	these	these	DET
taxlaw-12712	974	15	questions	question	NOUN
taxlaw-12712	974	16	as	as	ADP
taxlaw-12712	974	17	of	of	ADP
taxlaw-12712	974	18	a	a	DET
taxlaw-12712	974	19	given	give	VERB
taxlaw-12712	974	20	moment	moment	NOUN
taxlaw-12712	974	21	in	in	ADP
taxlaw-12712	974	22	time.244	time.244	NOUN
taxlaw-12712	974	23	the	the	DET
taxlaw-12712	974	24	doctrinal	doctrinal	ADJ
taxlaw-12712	974	25	elements	element	NOUN
taxlaw-12712	974	26	that	that	PRON
taxlaw-12712	974	27	implicate	implicate	VERB
taxlaw-12712	974	28	realization	realization	NOUN
taxlaw-12712	974	29	are	be	AUX
taxlaw-12712	974	30	not	not	PART
taxlaw-12712	974	31	transparent	transparent	ADJ
taxlaw-12712	974	32	,	,	PUNCT
taxlaw-12712	974	33	however	however	ADV
taxlaw-12712	974	34	,	,	PUNCT
taxlaw-12712	974	35	especially	especially	ADV
taxlaw-12712	974	36	in	in	ADP
taxlaw-12712	974	37	the	the	DET
taxlaw-12712	974	38	constitutional	constitutional	ADJ
taxlaw-12712	974	39	context	context	NOUN
taxlaw-12712	974	40	.	.	PUNCT
taxlaw-12712	975	1	for	for	ADP
taxlaw-12712	975	2	this	this	DET
taxlaw-12712	975	3	reason	reason	NOUN
taxlaw-12712	975	4	,	,	PUNCT
taxlaw-12712	975	5	realization	realization	NOUN
taxlaw-12712	975	6	is	be	AUX
taxlaw-12712	975	7	simultaneously	simultaneously	ADV
taxlaw-12712	975	8	fact	fact	NOUN
taxlaw-12712	975	9	-	-	PUNCT
taxlaw-12712	975	10	intensive	intensive	ADJ
taxlaw-12712	975	11	and	and	CCONJ
taxlaw-12712	975	12	ambiguous	ambiguous	ADJ
taxlaw-12712	975	13	in	in	ADP
taxlaw-12712	975	14	terms	term	NOUN
taxlaw-12712	975	15	of	of	ADP
taxlaw-12712	975	16	those	those	DET
taxlaw-12712	975	17	facts	fact	NOUN
taxlaw-12712	975	18	’	'	PUNCT
taxlaw-12712	975	19	doctrinal	doctrinal	ADJ
taxlaw-12712	975	20	import	import	NOUN
taxlaw-12712	975	21	.	.	PUNCT
taxlaw-12712	976	1	doctrinally	doctrinally	ADV
taxlaw-12712	976	2	,	,	PUNCT
taxlaw-12712	976	3	realization	realization	NOUN
taxlaw-12712	976	4	may	may	AUX
taxlaw-12712	976	5	be	be	AUX
taxlaw-12712	976	6	different	different	ADJ
taxlaw-12712	976	7	in	in	ADP
taxlaw-12712	976	8	different	different	ADJ
taxlaw-12712	976	9	contexts	contexts	NOUN
taxlaw-12712	976	10	,	,	PUNCT
taxlaw-12712	976	11	and	and	CCONJ
taxlaw-12712	976	12	perhaps	perhaps	ADV
taxlaw-12712	976	13	also	also	ADV
taxlaw-12712	976	14	different	different	ADJ
taxlaw-12712	976	15	for	for	ADP
taxlaw-12712	976	16	different	different	ADJ
taxlaw-12712	976	17	purposes.245	purposes.245	NOUN
taxlaw-12712	976	18	as	as	ADP
taxlaw-12712	976	19	a	a	DET
taxlaw-12712	976	20	concept	concept	NOUN
taxlaw-12712	976	21	,	,	PUNCT
taxlaw-12712	976	22	realization	realization	NOUN
taxlaw-12712	976	23	may	may	AUX
taxlaw-12712	976	24	be	be	AUX
taxlaw-12712	976	25	shaped	shape	VERB
taxlaw-12712	976	26	by	by	ADP
taxlaw-12712	976	27	notions	notion	NOUN
taxlaw-12712	976	28	of	of	ADP
taxlaw-12712	976	29	abuse	abuse	NOUN
taxlaw-12712	976	30	and	and	CCONJ
taxlaw-12712	976	31	antiabuse,246	antiabuse,246	PROPN
taxlaw-12712	976	32	as	as	ADV
taxlaw-12712	976	33	well	well	ADV
taxlaw-12712	976	34	as	as	ADP
taxlaw-12712	976	35	the	the	DET
taxlaw-12712	976	36	distinction	distinction	NOUN
taxlaw-12712	976	37	between	between	ADP
taxlaw-12712	976	38	legal	legal	ADJ
taxlaw-12712	976	39	and	and	CCONJ
taxlaw-12712	976	40	241	241	NUM
taxlaw-12712	976	41	see	see	VERB
taxlaw-12712	976	42	treas	treas	PROPN
taxlaw-12712	976	43	.	.	PUNCT
taxlaw-12712	977	1	reg	reg	PROPN
taxlaw-12712	977	2	.	.	PUNCT
taxlaw-12712	978	1	§	§	PROPN
taxlaw-12712	978	2	1.1001	1.1001	NUM
taxlaw-12712	978	3	-	-	PUNCT
taxlaw-12712	978	4	3(e)(2)(ii)(a	3(e)(2)(ii)(a	NUM
taxlaw-12712	978	5	)	)	PUNCT
taxlaw-12712	978	6	.	.	PUNCT
taxlaw-12712	979	1	242	242	NUM
taxlaw-12712	979	2	see	see	VERB
taxlaw-12712	979	3	treas	treas	PROPN
taxlaw-12712	979	4	.	.	PUNCT
taxlaw-12712	980	1	reg	reg	PROPN
taxlaw-12712	980	2	.	.	PUNCT
taxlaw-12712	981	1	§	§	PROPN
taxlaw-12712	981	2	1.1001	1.1001	NUM
taxlaw-12712	981	3	-	-	PUNCT
taxlaw-12712	981	4	3(f)(3)-(4	3(f)(3)-(4	NUM
taxlaw-12712	981	5	)	)	PUNCT
taxlaw-12712	981	6	;	;	PUNCT
taxlaw-12712	981	7	see	see	VERB
taxlaw-12712	981	8	also	also	ADV
taxlaw-12712	981	9	i.r.s	i.r.s	NOUN
taxlaw-12712	981	10	.	.	PUNCT
taxlaw-12712	982	1	p.l.r	p.l.r	PROPN
taxlaw-12712	982	2	.	.	PUNCT
taxlaw-12712	983	1	2010	2010	NUM
taxlaw-12712	983	2	-	-	SYM
taxlaw-12712	983	3	10	10	NUM
taxlaw-12712	983	4	-	-	SYM
taxlaw-12712	983	5	015	015	NUM
taxlaw-12712	983	6	(	(	PUNCT
taxlaw-12712	983	7	mar	mar	PROPN
taxlaw-12712	983	8	.	.	PROPN
taxlaw-12712	983	9	12	12	NUM
taxlaw-12712	983	10	,	,	PUNCT
taxlaw-12712	983	11	2010	2010	NUM
taxlaw-12712	983	12	)	)	PUNCT
taxlaw-12712	983	13	(	(	PUNCT
taxlaw-12712	983	14	examining	examine	VERB
taxlaw-12712	983	15	separately	separately	ADV
taxlaw-12712	983	16	changes	change	NOUN
taxlaw-12712	983	17	in	in	ADP
taxlaw-12712	983	18	yield	yield	NOUN
taxlaw-12712	983	19	,	,	PUNCT
taxlaw-12712	983	20	deferral	deferral	NOUN
taxlaw-12712	983	21	of	of	ADP
taxlaw-12712	983	22	payments	payment	NOUN
taxlaw-12712	983	23	,	,	PUNCT
taxlaw-12712	983	24	and	and	CCONJ
taxlaw-12712	983	25	substitution	substitution	NOUN
taxlaw-12712	983	26	of	of	ADP
taxlaw-12712	983	27	obligors	obligor	NOUN
taxlaw-12712	983	28	)	)	PUNCT
taxlaw-12712	983	29	.	.	PUNCT
taxlaw-12712	984	1	243	243	NUM
taxlaw-12712	984	2	for	for	ADP
taxlaw-12712	984	3	example	example	NOUN
taxlaw-12712	984	4	,	,	PUNCT
taxlaw-12712	984	5	realization	realization	NOUN
taxlaw-12712	984	6	may	may	AUX
taxlaw-12712	984	7	allow	allow	VERB
taxlaw-12712	984	8	holders	holder	NOUN
taxlaw-12712	984	9	to	to	PART
taxlaw-12712	984	10	claim	claim	VERB
taxlaw-12712	984	11	a	a	DET
taxlaw-12712	984	12	loss	loss	NOUN
taxlaw-12712	984	13	or	or	CCONJ
taxlaw-12712	984	14	impose	impose	VERB
taxlaw-12712	984	15	cancellation	cancellation	NOUN
taxlaw-12712	984	16	of	of	ADP
taxlaw-12712	984	17	indebtedness	indebtedness	NOUN
taxlaw-12712	984	18	income	income	NOUN
taxlaw-12712	984	19	on	on	ADP
taxlaw-12712	984	20	obligors	obligor	NOUN
taxlaw-12712	984	21	.	.	PUNCT
taxlaw-12712	985	1	see	see	VERB
taxlaw-12712	985	2	i.r.c	i.r.c	NOUN
taxlaw-12712	985	3	.	.	PUNCT
taxlaw-12712	986	1	§	§	PROPN
taxlaw-12712	986	2	§	§	PROPN
taxlaw-12712	986	3	1001	1001	NUM
taxlaw-12712	986	4	;	;	PUNCT
taxlaw-12712	986	5	108	108	NUM
taxlaw-12712	986	6	.	.	PUNCT
taxlaw-12712	987	1	244	244	NUM
taxlaw-12712	987	2	see	see	VERB
taxlaw-12712	987	3	bittker	bittker	NOUN
taxlaw-12712	987	4	et	et	PROPN
taxlaw-12712	987	5	al	al	PROPN
taxlaw-12712	987	6	.	.	PROPN
taxlaw-12712	987	7	,	,	PUNCT
taxlaw-12712	987	8	supra	supra	PROPN
taxlaw-12712	987	9	note	note	PROPN
taxlaw-12712	987	10	6	6	NUM
taxlaw-12712	987	11	,	,	PUNCT
taxlaw-12712	987	12	at	at	ADP
taxlaw-12712	987	13	§	§	PROPN
taxlaw-12712	987	14	28:2	28:2	NUM
taxlaw-12712	987	15	.	.	X
taxlaw-12712	987	16	245	245	NUM
taxlaw-12712	987	17	several	several	ADJ
taxlaw-12712	987	18	justices	justice	NOUN
taxlaw-12712	987	19	alluded	allude	VERB
taxlaw-12712	987	20	to	to	ADP
taxlaw-12712	987	21	this	this	DET
taxlaw-12712	987	22	uncontroversial	uncontroversial	ADJ
taxlaw-12712	987	23	idea	idea	NOUN
taxlaw-12712	987	24	during	during	ADP
taxlaw-12712	987	25	oral	oral	ADJ
taxlaw-12712	987	26	arguments	argument	NOUN
taxlaw-12712	987	27	.	.	PUNCT
taxlaw-12712	988	1	see	see	VERB
taxlaw-12712	988	2	,	,	PUNCT
taxlaw-12712	988	3	e.g.	e.g.	ADV
taxlaw-12712	988	4	,	,	PUNCT
taxlaw-12712	988	5	transcript	transcript	NOUN
taxlaw-12712	988	6	of	of	ADP
taxlaw-12712	988	7	oral	oral	ADJ
taxlaw-12712	988	8	argument	argument	NOUN
taxlaw-12712	988	9	at	at	ADP
taxlaw-12712	988	10	17	17	NUM
taxlaw-12712	988	11	-	-	SYM
taxlaw-12712	988	12	18	18	NUM
taxlaw-12712	988	13	,	,	PUNCT
taxlaw-12712	988	14	moore	moore	PROPN
taxlaw-12712	988	15	v.	v.	PROPN
taxlaw-12712	988	16	united	united	PROPN
taxlaw-12712	988	17	states	states	PROPN
taxlaw-12712	988	18	,	,	PUNCT
taxlaw-12712	988	19	144	144	NUM
taxlaw-12712	988	20	s.	s.	PROPN
taxlaw-12712	988	21	ct	ct	PROPN
taxlaw-12712	988	22	.	.	PROPN
taxlaw-12712	988	23	1680	1680	NUM
taxlaw-12712	988	24	(	(	PUNCT
taxlaw-12712	988	25	no	no	INTJ
taxlaw-12712	988	26	.	.	NOUN
taxlaw-12712	988	27	22	22	NUM
taxlaw-12712	988	28	-	-	SYM
taxlaw-12712	988	29	800	800	NUM
taxlaw-12712	988	30	)	)	PUNCT
taxlaw-12712	988	31	.	.	PUNCT
taxlaw-12712	989	1	see	see	VERB
taxlaw-12712	989	2	also	also	ADV
taxlaw-12712	989	3	zelinsky	zelinsky	ADJ
taxlaw-12712	989	4	,	,	PUNCT
taxlaw-12712	989	5	supra	supra	ADJ
taxlaw-12712	989	6	note	note	NOUN
taxlaw-12712	989	7	102	102	NUM
taxlaw-12712	989	8	,	,	PUNCT
taxlaw-12712	989	9	at	at	ADP
taxlaw-12712	989	10	873	873	NUM
taxlaw-12712	989	11	(	(	PUNCT
taxlaw-12712	989	12	“	"	PUNCT
taxlaw-12712	989	13	[	[	X
taxlaw-12712	989	14	t]he	t]he	ADJ
taxlaw-12712	989	15	judiciary	judiciary	NOUN
taxlaw-12712	989	16	has	have	AUX
taxlaw-12712	989	17	grappled	grapple	VERB
taxlaw-12712	989	18	with	with	ADP
taxlaw-12712	989	19	the	the	DET
taxlaw-12712	989	20	contours	contours	NOUN
taxlaw-12712	989	21	of	of	ADP
taxlaw-12712	989	22	the	the	DET
taxlaw-12712	989	23	realization	realization	NOUN
taxlaw-12712	989	24	principle	principle	NOUN
taxlaw-12712	989	25	.	.	PUNCT
taxlaw-12712	989	26	”	"	PUNCT
taxlaw-12712	989	27	)	)	PUNCT
taxlaw-12712	989	28	.	.	PUNCT
taxlaw-12712	990	1	246	246	NUM
taxlaw-12712	990	2	see	see	VERB
taxlaw-12712	990	3	mindy	mindy	PROPN
taxlaw-12712	990	4	herzfeld	herzfeld	PROPN
taxlaw-12712	990	5	,	,	PUNCT
taxlaw-12712	990	6	moore	moore	PROPN
taxlaw-12712	990	7	and	and	CCONJ
taxlaw-12712	990	8	the	the	DET
taxlaw-12712	990	9	history	history	NOUN
taxlaw-12712	990	10	of	of	ADP
taxlaw-12712	990	11	the	the	DET
taxlaw-12712	990	12	realization	realization	NOUN
taxlaw-12712	990	13	requirement	requirement	NOUN
taxlaw-12712	990	14	,	,	PUNCT
taxlaw-12712	990	15	180	180	NUM
taxlaw-12712	990	16	tax	tax	NOUN
taxlaw-12712	990	17	notes	note	NOUN
taxlaw-12712	990	18	34	34	NUM
taxlaw-12712	990	19	columbia	columbia	PROPN
taxlaw-12712	990	20	journal	journal	PROPN
taxlaw-12712	990	21	of	of	ADP
taxlaw-12712	990	22	tax	tax	NOUN
taxlaw-12712	990	23	law	law	NOUN
taxlaw-12712	991	1	[	[	X
taxlaw-12712	991	2	vol	vol	NOUN
taxlaw-12712	991	3	.	.	PUNCT
taxlaw-12712	992	1	16:1	16:1	NUM
taxlaw-12712	992	2	economic	economic	ADJ
taxlaw-12712	992	3	understandings	understanding	NOUN
taxlaw-12712	992	4	of	of	ADP
taxlaw-12712	992	5	ownership.247	ownership.247	NOUN
taxlaw-12712	992	6	for	for	ADP
taxlaw-12712	992	7	this	this	DET
taxlaw-12712	992	8	reason	reason	NOUN
taxlaw-12712	992	9	,	,	PUNCT
taxlaw-12712	992	10	the	the	DET
taxlaw-12712	992	11	doctrinal	doctrinal	ADJ
taxlaw-12712	992	12	elements	element	NOUN
taxlaw-12712	992	13	of	of	ADP
taxlaw-12712	992	14	realization	realization	NOUN
taxlaw-12712	992	15	are	be	AUX
taxlaw-12712	992	16	uncertain	uncertain	ADJ
taxlaw-12712	992	17	in	in	ADP
taxlaw-12712	992	18	scope	scope	NOUN
taxlaw-12712	992	19	and	and	CCONJ
taxlaw-12712	992	20	content	content	NOUN
taxlaw-12712	992	21	—	—	PUNCT
taxlaw-12712	992	22	a	a	DET
taxlaw-12712	992	23	problem	problem	NOUN
taxlaw-12712	992	24	compounded	compound	VERB
taxlaw-12712	992	25	in	in	ADP
taxlaw-12712	992	26	constitutional	constitutional	ADJ
taxlaw-12712	992	27	analysis	analysis	NOUN
taxlaw-12712	992	28	by	by	ADP
taxlaw-12712	992	29	a	a	DET
taxlaw-12712	992	30	lack	lack	NOUN
taxlaw-12712	992	31	of	of	ADP
taxlaw-12712	992	32	meaningful	meaningful	ADJ
taxlaw-12712	992	33	legal	legal	ADJ
taxlaw-12712	992	34	development	development	NOUN
taxlaw-12712	992	35	since	since	SCONJ
taxlaw-12712	992	36	the	the	DET
taxlaw-12712	992	37	1950s	1950s	NUM
taxlaw-12712	992	38	.	.	PUNCT
taxlaw-12712	993	1	this	this	DET
taxlaw-12712	993	2	section	section	NOUN
taxlaw-12712	993	3	explores	explore	VERB
taxlaw-12712	993	4	the	the	DET
taxlaw-12712	993	5	contextual	contextual	ADJ
taxlaw-12712	993	6	nature	nature	NOUN
taxlaw-12712	993	7	of	of	ADP
taxlaw-12712	993	8	realization	realization	NOUN
taxlaw-12712	993	9	through	through	ADP
taxlaw-12712	993	10	supreme	supreme	PROPN
taxlaw-12712	993	11	court	court	PROPN
taxlaw-12712	993	12	doctrine	doctrine	NOUN
taxlaw-12712	993	13	after	after	ADP
taxlaw-12712	993	14	macomber	macomber	PROPN
taxlaw-12712	993	15	,	,	PUNCT
taxlaw-12712	993	16	then	then	ADV
taxlaw-12712	993	17	discusses	discuss	VERB
taxlaw-12712	993	18	antiabuse	antiabuse	ADJ
taxlaw-12712	993	19	exceptions	exception	NOUN
taxlaw-12712	993	20	to	to	PART
taxlaw-12712	993	21	realization	realization	NOUN
taxlaw-12712	993	22	and	and	CCONJ
taxlaw-12712	993	23	the	the	DET
taxlaw-12712	993	24	importance	importance	NOUN
taxlaw-12712	993	25	of	of	ADP
taxlaw-12712	993	26	legal	legal	ADJ
taxlaw-12712	993	27	relationships	relationship	NOUN
taxlaw-12712	993	28	to	to	PART
taxlaw-12712	993	29	realization	realization	NOUN
taxlaw-12712	993	30	.	.	PUNCT
taxlaw-12712	994	1	1	1	X
taxlaw-12712	994	2	.	.	X
taxlaw-12712	994	3	context	context	NOUN
taxlaw-12712	994	4	and	and	CCONJ
taxlaw-12712	994	5	realization	realization	VERB
taxlaw-12712	994	6	the	the	DET
taxlaw-12712	994	7	contextual	contextual	ADJ
taxlaw-12712	994	8	nature	nature	NOUN
taxlaw-12712	994	9	of	of	ADP
taxlaw-12712	994	10	realization	realization	NOUN
taxlaw-12712	994	11	is	be	AUX
taxlaw-12712	994	12	apparent	apparent	ADJ
taxlaw-12712	994	13	in	in	ADP
taxlaw-12712	994	14	one	one	NUM
taxlaw-12712	994	15	of	of	ADP
taxlaw-12712	994	16	macomber	macomber	PROPN
taxlaw-12712	994	17	’s	’s	PART
taxlaw-12712	994	18	doctrinal	doctrinal	ADJ
taxlaw-12712	994	19	mainstays	mainstay	NOUN
taxlaw-12712	994	20	,	,	PUNCT
taxlaw-12712	994	21	the	the	DET
taxlaw-12712	994	22	idea	idea	NOUN
taxlaw-12712	994	23	that	that	SCONJ
taxlaw-12712	994	24	realization	realization	NOUN
taxlaw-12712	994	25	occurs	occur	VERB
taxlaw-12712	994	26	when	when	SCONJ
taxlaw-12712	994	27	a	a	DET
taxlaw-12712	994	28	taxpayer	taxpayer	NOUN
taxlaw-12712	994	29	receives	receive	VERB
taxlaw-12712	994	30	something	something	PRON
taxlaw-12712	994	31	with	with	ADP
taxlaw-12712	994	32	respect	respect	NOUN
taxlaw-12712	994	33	to	to	ADP
taxlaw-12712	994	34	capital	capital	NOUN
taxlaw-12712	994	35	for	for	ADP
taxlaw-12712	994	36	the	the	DET
taxlaw-12712	994	37	taxpayer	taxpayer	NOUN
taxlaw-12712	994	38	’s	’s	PART
taxlaw-12712	994	39	“	"	PUNCT
taxlaw-12712	994	40	separate	separate	ADJ
taxlaw-12712	994	41	use	use	NOUN
taxlaw-12712	994	42	and	and	CCONJ
taxlaw-12712	994	43	benefit	benefit	NOUN
taxlaw-12712	994	44	.	.	PUNCT
taxlaw-12712	994	45	”248	”248	PUNCT
taxlaw-12712	994	46	in	in	ADP
taxlaw-12712	994	47	macomber	macomber	PROPN
taxlaw-12712	994	48	,	,	PUNCT
taxlaw-12712	994	49	a	a	DET
taxlaw-12712	994	50	stock	stock	NOUN
taxlaw-12712	994	51	-	-	PUNCT
taxlaw-12712	994	52	on	on	ADP
taxlaw-12712	994	53	-	-	PUNCT
taxlaw-12712	994	54	stock	stock	NOUN
taxlaw-12712	994	55	dividend	dividend	NOUN
taxlaw-12712	994	56	yielded	yield	VERB
taxlaw-12712	994	57	nothing	nothing	PRON
taxlaw-12712	994	58	from	from	ADP
taxlaw-12712	994	59	the	the	DET
taxlaw-12712	994	60	company	company	NOUN
taxlaw-12712	994	61	itself	itself	PRON
taxlaw-12712	994	62	:	:	PUNCT
taxlaw-12712	994	63	“	"	PUNCT
taxlaw-12712	994	64	every	every	DET
taxlaw-12712	994	65	dollar	dollar	NOUN
taxlaw-12712	994	66	”	"	PUNCT
taxlaw-12712	994	67	of	of	ADP
taxlaw-12712	994	68	the	the	DET
taxlaw-12712	994	69	taxpayer	taxpayer	NOUN
taxlaw-12712	994	70	’s	’s	PART
taxlaw-12712	994	71	“	"	PUNCT
taxlaw-12712	994	72	original	original	ADJ
taxlaw-12712	994	73	investment	investment	NOUN
taxlaw-12712	994	74	”	"	PUNCT
taxlaw-12712	994	75	remained	remain	VERB
taxlaw-12712	994	76	“	"	PUNCT
taxlaw-12712	994	77	the	the	DET
taxlaw-12712	994	78	property	property	NOUN
taxlaw-12712	994	79	of	of	ADP
taxlaw-12712	994	80	the	the	DET
taxlaw-12712	994	81	company	company	NOUN
taxlaw-12712	994	82	,	,	PUNCT
taxlaw-12712	994	83	and	and	CCONJ
taxlaw-12712	994	84	subject	subject	ADJ
taxlaw-12712	994	85	to	to	ADP
taxlaw-12712	994	86	business	business	NOUN
taxlaw-12712	994	87	risks	risk	NOUN
taxlaw-12712	994	88	.	.	PUNCT
taxlaw-12712	995	1	”249	”249	PUNCT
taxlaw-12712	995	2	property	property	NOUN
taxlaw-12712	995	3	severed	sever	VERB
taxlaw-12712	995	4	from	from	ADP
taxlaw-12712	995	5	capital	capital	NOUN
taxlaw-12712	995	6	—	—	PUNCT
taxlaw-12712	995	7	sometimes	sometimes	ADV
taxlaw-12712	995	8	framed	frame	VERB
taxlaw-12712	995	9	using	use	VERB
taxlaw-12712	995	10	a	a	DET
taxlaw-12712	995	11	fruit	fruit	NOUN
taxlaw-12712	995	12	-	-	PUNCT
taxlaw-12712	995	13	tree	tree	NOUN
taxlaw-12712	995	14	metaphor	metaphor	NOUN
taxlaw-12712	995	15	—	—	PUNCT
taxlaw-12712	995	16	fixed	fix	VERB
taxlaw-12712	995	17	the	the	DET
taxlaw-12712	995	18	timing	timing	NOUN
taxlaw-12712	995	19	,	,	PUNCT
taxlaw-12712	995	20	amount	amount	NOUN
taxlaw-12712	995	21	,	,	PUNCT
taxlaw-12712	995	22	and	and	CCONJ
taxlaw-12712	995	23	recipient	recipient	NOUN
taxlaw-12712	995	24	of	of	ADP
taxlaw-12712	995	25	income.250	income.250	PROPN
taxlaw-12712	995	26	macomber	macomber	PROPN
taxlaw-12712	995	27	left	leave	VERB
taxlaw-12712	995	28	underspecified	underspecified	ADJ
taxlaw-12712	995	29	whether	whether	SCONJ
taxlaw-12712	995	30	severance	severance	NOUN
taxlaw-12712	995	31	was	be	AUX
taxlaw-12712	995	32	either	either	CCONJ
taxlaw-12712	995	33	necessary	necessary	ADJ
taxlaw-12712	995	34	or	or	CCONJ
taxlaw-12712	995	35	sufficient	sufficient	ADJ
taxlaw-12712	995	36	for	for	ADP
taxlaw-12712	995	37	realization	realization	NOUN
taxlaw-12712	995	38	in	in	ADP
taxlaw-12712	995	39	different	different	ADJ
taxlaw-12712	995	40	contexts	contexts	NOUN
taxlaw-12712	995	41	.	.	PUNCT
taxlaw-12712	996	1	subsequent	subsequent	ADJ
taxlaw-12712	996	2	judicial	judicial	ADJ
taxlaw-12712	996	3	decisions	decision	NOUN
taxlaw-12712	996	4	provide	provide	VERB
taxlaw-12712	996	5	little	little	ADJ
taxlaw-12712	996	6	clarity	clarity	NOUN
taxlaw-12712	996	7	on	on	ADP
taxlaw-12712	996	8	separation	separation	NOUN
taxlaw-12712	996	9	’s	’s	PART
taxlaw-12712	996	10	doctrinal	doctrinal	ADJ
taxlaw-12712	996	11	function	function	NOUN
taxlaw-12712	996	12	.	.	PUNCT
taxlaw-12712	997	1	as	as	SCONJ
taxlaw-12712	997	2	surrey	surrey	PROPN
taxlaw-12712	997	3	and	and	CCONJ
taxlaw-12712	997	4	others	other	NOUN
taxlaw-12712	997	5	read	read	VERB
taxlaw-12712	997	6	macomber	macomber	PROPN
taxlaw-12712	997	7	out	out	ADP
taxlaw-12712	997	8	of	of	ADP
taxlaw-12712	997	9	an	an	DET
taxlaw-12712	997	10	evolving	evolve	VERB
taxlaw-12712	997	11	tax	tax	NOUN
taxlaw-12712	997	12	jurisprudence,251	jurisprudence,251	PROPN
taxlaw-12712	997	13	macomber	macomber	PROPN
taxlaw-12712	997	14	’s	’s	PART
taxlaw-12712	997	15	“	"	PUNCT
taxlaw-12712	997	16	separation	separation	NOUN
taxlaw-12712	997	17	”	"	PUNCT
taxlaw-12712	997	18	requirement	requirement	NOUN
taxlaw-12712	997	19	also	also	ADV
taxlaw-12712	997	20	fell	fall	VERB
taxlaw-12712	997	21	from	from	ADP
taxlaw-12712	997	22	prominence	prominence	NOUN
taxlaw-12712	997	23	.	.	PUNCT
taxlaw-12712	998	1	in	in	ADP
taxlaw-12712	998	2	bruun	bruun	PROPN
taxlaw-12712	998	3	,	,	PUNCT
taxlaw-12712	998	4	the	the	DET
taxlaw-12712	998	5	court	court	NOUN
taxlaw-12712	998	6	found	find	VERB
taxlaw-12712	998	7	income	income	NOUN
taxlaw-12712	998	8	when	when	SCONJ
taxlaw-12712	998	9	a	a	DET
taxlaw-12712	998	10	landlord	landlord	NOUN
taxlaw-12712	998	11	acquired	acquire	VERB
taxlaw-12712	998	12	tenant	tenant	NOUN
taxlaw-12712	998	13	improvements	improvement	NOUN
taxlaw-12712	998	14	after	after	ADP
taxlaw-12712	998	15	retaking	retake	VERB
taxlaw-12712	998	16	possession	possession	NOUN
taxlaw-12712	998	17	of	of	ADP
taxlaw-12712	998	18	leased	lease	VERB
taxlaw-12712	998	19	property.252	property.252	NOUN
taxlaw-12712	998	20	bruun	bruun	PROPN
taxlaw-12712	998	21	rejected	reject	VERB
taxlaw-12712	998	22	macomber	macomber	PROPN
taxlaw-12712	998	23	’s	’s	PART
taxlaw-12712	998	24	“	"	PUNCT
taxlaw-12712	998	25	separation	separation	NOUN
taxlaw-12712	998	26	”	"	PUNCT
taxlaw-12712	998	27	requirement	requirement	NOUN
taxlaw-12712	998	28	,	,	PUNCT
taxlaw-12712	998	29	describing	describe	VERB
taxlaw-12712	998	30	it	it	PRON
taxlaw-12712	998	31	as	as	ADP
taxlaw-12712	998	32	“	"	PUNCT
taxlaw-12712	998	33	not	not	PART
taxlaw-12712	998	34	controlling	control	VERB
taxlaw-12712	998	35	.	.	PUNCT
taxlaw-12712	998	36	”	"	PUNCT
taxlaw-12712	999	1	the	the	DET
taxlaw-12712	999	2	taxpayer	taxpayer	NOUN
taxlaw-12712	999	3	had	have	VERB
taxlaw-12712	999	4	income	income	NOUN
taxlaw-12712	999	5	,	,	PUNCT
taxlaw-12712	999	6	notwithstanding	notwithstanding	ADP
taxlaw-12712	999	7	that	that	SCONJ
taxlaw-12712	999	8	the	the	DET
taxlaw-12712	999	9	tenant	tenant	NOUN
taxlaw-12712	999	10	improvements	improvement	NOUN
taxlaw-12712	999	11	had	have	AUX
taxlaw-12712	999	12	no	no	DET
taxlaw-12712	999	13	value	value	NOUN
taxlaw-12712	999	14	separate	separate	ADJ
taxlaw-12712	999	15	from	from	ADP
taxlaw-12712	999	16	the	the	DET
taxlaw-12712	999	17	leased	lease	VERB
taxlaw-12712	999	18	land	land	NOUN
taxlaw-12712	999	19	and	and	CCONJ
taxlaw-12712	999	20	that	that	SCONJ
taxlaw-12712	999	21	the	the	DET
taxlaw-12712	999	22	combined	combine	VERB
taxlaw-12712	999	23	land	land	NOUN
taxlaw-12712	999	24	and	and	CCONJ
taxlaw-12712	999	25	improvements	improvement	NOUN
taxlaw-12712	999	26	almost	almost	ADV
taxlaw-12712	999	27	certainly	certainly	ADV
taxlaw-12712	999	28	reflected	reflect	VERB
taxlaw-12712	999	29	an	an	DET
taxlaw-12712	999	30	overall	overall	ADJ
taxlaw-12712	999	31	loss	loss	NOUN
taxlaw-12712	999	32	for	for	ADP
taxlaw-12712	999	33	the	the	DET
taxlaw-12712	999	34	taxpayer	taxpayer	NOUN
taxlaw-12712	999	35	.	.	PUNCT
taxlaw-12712	1000	1	although	although	SCONJ
taxlaw-12712	1000	2	congress	congress	PROPN
taxlaw-12712	1000	3	reversed	reverse	VERB
taxlaw-12712	1000	4	bruun	bruun	PROPN
taxlaw-12712	1000	5	’s	’s	PART
taxlaw-12712	1000	6	result	result	NOUN
taxlaw-12712	1000	7	through	through	ADP
taxlaw-12712	1000	8	legislation,253	legislation,253	PROPN
taxlaw-12712	1001	1	the	the	DET
taxlaw-12712	1001	2	case	case	NOUN
taxlaw-12712	1001	3	demonstrates	demonstrate	VERB
taxlaw-12712	1001	4	that	that	SCONJ
taxlaw-12712	1001	5	one	one	NUM
taxlaw-12712	1001	6	of	of	ADP
taxlaw-12712	1001	7	realization	realization	NOUN
taxlaw-12712	1001	8	’s	’s	PART
taxlaw-12712	1001	9	doctrinal	doctrinal	ADJ
taxlaw-12712	1001	10	elements	element	NOUN
taxlaw-12712	1001	11	—	—	PUNCT
taxlaw-12712	1001	12	separation	separation	NOUN
taxlaw-12712	1001	13	—	—	PUNCT
taxlaw-12712	1001	14	is	be	AUX
taxlaw-12712	1001	15	not	not	PART
taxlaw-12712	1001	16	necessary	necessary	ADJ
taxlaw-12712	1001	17	(	(	PUNCT
taxlaw-12712	1001	18	but	but	CCONJ
taxlaw-12712	1001	19	perhaps	perhaps	ADV
taxlaw-12712	1001	20	remains	remain	VERB
taxlaw-12712	1001	21	relevant	relevant	ADJ
taxlaw-12712	1001	22	)	)	PUNCT
taxlaw-12712	1001	23	for	for	ADP
taxlaw-12712	1001	24	evaluating	evaluate	VERB
taxlaw-12712	1001	25	whether	whether	SCONJ
taxlaw-12712	1001	26	a	a	DET
taxlaw-12712	1001	27	transaction	transaction	NOUN
taxlaw-12712	1001	28	results	result	VERB
taxlaw-12712	1001	29	in	in	ADP
taxlaw-12712	1001	30	income.254	income.254	NOUN
taxlaw-12712	1001	31	then	then	ADV
taxlaw-12712	1001	32	,	,	PUNCT
taxlaw-12712	1001	33	in	in	ADP
taxlaw-12712	1001	34	woodsam	woodsam	NOUN
taxlaw-12712	1001	35	associates,255	associates,255	PROPN
taxlaw-12712	1001	36	the	the	DET
taxlaw-12712	1001	37	second	second	ADJ
taxlaw-12712	1001	38	circuit	circuit	NOUN
taxlaw-12712	1001	39	held	hold	VERB
taxlaw-12712	1001	40	that	that	SCONJ
taxlaw-12712	1001	41	a	a	DET
taxlaw-12712	1001	42	cash	cash	NOUN
taxlaw-12712	1001	43	-	-	PUNCT
taxlaw-12712	1001	44	out	out	ADP
taxlaw-12712	1001	45	nonrecourse	nonrecourse	NOUN
taxlaw-12712	1001	46	borrowing	borrowing	NOUN
taxlaw-12712	1001	47	in	in	ADP
taxlaw-12712	1001	48	excess	excess	NOUN
taxlaw-12712	1001	49	of	of	ADP
taxlaw-12712	1001	50	basis	basis	NOUN
taxlaw-12712	1001	51	,	,	PUNCT
taxlaw-12712	1001	52	secured	secure	VERB
taxlaw-12712	1001	53	by	by	ADP
taxlaw-12712	1001	54	real	real	ADJ
taxlaw-12712	1001	55	property	property	NOUN
taxlaw-12712	1001	56	,	,	PUNCT
taxlaw-12712	1001	57	did	do	AUX
taxlaw-12712	1001	58	not	not	PART
taxlaw-12712	1001	59	result	result	VERB
taxlaw-12712	1001	60	fed	fed	PROPN
taxlaw-12712	1001	61	.	.	PROPN
taxlaw-12712	1001	62	1754	1754	NUM
taxlaw-12712	1001	63	,	,	PUNCT
taxlaw-12712	1001	64	1754	1754	NUM
taxlaw-12712	1001	65	(	(	PUNCT
taxlaw-12712	1001	66	sept	sept	PROPN
taxlaw-12712	1001	67	.	.	PROPN
taxlaw-12712	1001	68	11	11	NUM
taxlaw-12712	1001	69	,	,	PUNCT
taxlaw-12712	1001	70	2023	2023	NUM
taxlaw-12712	1001	71	)	)	PUNCT
taxlaw-12712	1001	72	(	(	PUNCT
taxlaw-12712	1001	73	noting	note	VERB
taxlaw-12712	1001	74	that	that	SCONJ
taxlaw-12712	1001	75	congress	congress	PROPN
taxlaw-12712	1001	76	and	and	CCONJ
taxlaw-12712	1001	77	courts	court	NOUN
taxlaw-12712	1001	78	“	"	PUNCT
taxlaw-12712	1001	79	have	have	AUX
taxlaw-12712	1001	80	regularly	regularly	ADV
taxlaw-12712	1001	81	acknowledged	acknowledge	VERB
taxlaw-12712	1001	82	the	the	DET
taxlaw-12712	1001	83	validity	validity	NOUN
taxlaw-12712	1001	84	of	of	ADP
taxlaw-12712	1001	85	antiabuse	antiabuse	ADJ
taxlaw-12712	1001	86	provisions	provision	NOUN
taxlaw-12712	1001	87	”	"	PUNCT
taxlaw-12712	1001	88	in	in	ADP
taxlaw-12712	1001	89	the	the	DET
taxlaw-12712	1001	90	realization	realization	NOUN
taxlaw-12712	1001	91	context	context	NOUN
taxlaw-12712	1001	92	)	)	PUNCT
taxlaw-12712	1001	93	.	.	PUNCT
taxlaw-12712	1002	1	247	247	NUM
taxlaw-12712	1002	2	see	see	VERB
taxlaw-12712	1002	3	raskolnikov	raskolnikov	PROPN
taxlaw-12712	1002	4	,	,	PUNCT
taxlaw-12712	1002	5	supra	supra	PROPN
taxlaw-12712	1002	6	note	note	PROPN
taxlaw-12712	1002	7	174	174	NUM
taxlaw-12712	1002	8	,	,	PUNCT
taxlaw-12712	1002	9	at	at	ADP
taxlaw-12712	1002	10	514	514	NUM
taxlaw-12712	1002	11	-	-	SYM
taxlaw-12712	1002	12	16	16	NUM
taxlaw-12712	1002	13	(	(	PUNCT
taxlaw-12712	1002	14	“	"	PUNCT
taxlaw-12712	1002	15	[	[	X
taxlaw-12712	1002	16	t]he	t]he	ADJ
taxlaw-12712	1002	17	law	law	NOUN
taxlaw-12712	1002	18	of	of	ADP
taxlaw-12712	1002	19	tax	tax	NOUN
taxlaw-12712	1002	20	ownership	ownership	NOUN
taxlaw-12712	1002	21	is	be	AUX
taxlaw-12712	1002	22	vast	vast	ADJ
taxlaw-12712	1002	23	,	,	PUNCT
taxlaw-12712	1002	24	remarkably	remarkably	ADV
taxlaw-12712	1002	25	fragmented	fragmented	ADJ
taxlaw-12712	1002	26	,	,	PUNCT
taxlaw-12712	1002	27	and	and	CCONJ
taxlaw-12712	1002	28	thoroughly	thoroughly	ADV
taxlaw-12712	1002	29	confused	confused	ADJ
taxlaw-12712	1002	30	.	.	PUNCT
taxlaw-12712	1002	31	”	"	PUNCT
taxlaw-12712	1002	32	)	)	PUNCT
taxlaw-12712	1002	33	;	;	PUNCT
taxlaw-12712	1002	34	thompson	thompson	PROPN
taxlaw-12712	1002	35	&	&	CCONJ
taxlaw-12712	1002	36	weisbach	weisbach	NOUN
taxlaw-12712	1002	37	,	,	PUNCT
taxlaw-12712	1002	38	supra	supra	PROPN
taxlaw-12712	1002	39	note	note	PROPN
taxlaw-12712	1002	40	176	176	NUM
taxlaw-12712	1002	41	,	,	PUNCT
taxlaw-12712	1002	42	at	at	ADP
taxlaw-12712	1002	43	249	249	NUM
taxlaw-12712	1002	44	(	(	PUNCT
taxlaw-12712	1002	45	“	"	PUNCT
taxlaw-12712	1002	46	ownership	ownership	NOUN
taxlaw-12712	1002	47	apparently	apparently	ADV
taxlaw-12712	1002	48	has	have	VERB
taxlaw-12712	1002	49	nothing	nothing	PRON
taxlaw-12712	1002	50	to	to	PART
taxlaw-12712	1002	51	do	do	VERB
taxlaw-12712	1002	52	with	with	ADP
taxlaw-12712	1002	53	whether	whether	SCONJ
taxlaw-12712	1002	54	you	you	PRON
taxlaw-12712	1002	55	are	be	AUX
taxlaw-12712	1002	56	exposed	expose	VERB
taxlaw-12712	1002	57	to	to	ADP
taxlaw-12712	1002	58	an	an	DET
taxlaw-12712	1002	59	economic	economic	ADJ
taxlaw-12712	1002	60	position	position	NOUN
taxlaw-12712	1002	61	.	.	PUNCT
taxlaw-12712	1002	62	”	"	PUNCT
taxlaw-12712	1002	63	)	)	PUNCT
taxlaw-12712	1002	64	.	.	PUNCT
taxlaw-12712	1003	1	248	248	NUM
taxlaw-12712	1003	2	eisner	eisner	NOUN
taxlaw-12712	1003	3	v.	v.	PROPN
taxlaw-12712	1003	4	macomber	macomber	PROPN
taxlaw-12712	1003	5	,	,	PUNCT
taxlaw-12712	1003	6	252	252	NUM
taxlaw-12712	1003	7	u.s	u.s	PROPN
taxlaw-12712	1003	8	.	.	PROPN
taxlaw-12712	1003	9	189	189	NUM
taxlaw-12712	1003	10	,	,	PUNCT
taxlaw-12712	1003	11	211	211	NUM
taxlaw-12712	1003	12	(	(	PUNCT
taxlaw-12712	1003	13	1920	1920	NUM
taxlaw-12712	1003	14	)	)	PUNCT
taxlaw-12712	1003	15	.	.	PUNCT
taxlaw-12712	1004	1	249	249	NUM
taxlaw-12712	1005	1	i	i	PRON
taxlaw-12712	1005	2	d.	d.	PROPN
taxlaw-12712	1005	3	250	250	NUM
taxlaw-12712	1005	4	indeed	indeed	ADV
taxlaw-12712	1005	5	,	,	PUNCT
taxlaw-12712	1005	6	the	the	DET
taxlaw-12712	1005	7	barrett	barrett	PROPN
taxlaw-12712	1005	8	and	and	CCONJ
taxlaw-12712	1005	9	thomas	thomas	PROPN
taxlaw-12712	1005	10	opinions	opinion	NOUN
taxlaw-12712	1005	11	in	in	ADP
taxlaw-12712	1005	12	moore	moore	PROPN
taxlaw-12712	1005	13	rely	rely	VERB
taxlaw-12712	1005	14	heavily	heavily	ADV
taxlaw-12712	1005	15	on	on	ADP
taxlaw-12712	1005	16	the	the	DET
taxlaw-12712	1005	17	language	language	NOUN
taxlaw-12712	1005	18	of	of	ADP
taxlaw-12712	1005	19	separation	separation	NOUN
taxlaw-12712	1005	20	to	to	PART
taxlaw-12712	1005	21	discuss	discuss	VERB
taxlaw-12712	1005	22	realization	realization	NOUN
taxlaw-12712	1005	23	’s	’s	PART
taxlaw-12712	1005	24	boundaries	boundary	NOUN
taxlaw-12712	1005	25	.	.	PUNCT
taxlaw-12712	1006	1	see	see	VERB
taxlaw-12712	1006	2	moore	moore	PROPN
taxlaw-12712	1006	3	v.	v.	PROPN
taxlaw-12712	1006	4	united	united	PROPN
taxlaw-12712	1006	5	states	states	PROPN
taxlaw-12712	1006	6	,	,	PUNCT
taxlaw-12712	1006	7	144	144	NUM
taxlaw-12712	1006	8	s.	s.	PROPN
taxlaw-12712	1006	9	ct	ct	PROPN
taxlaw-12712	1006	10	.	.	PROPN
taxlaw-12712	1006	11	1680	1680	NUM
taxlaw-12712	1006	12	(	(	PUNCT
taxlaw-12712	1006	13	2024	2024	NUM
taxlaw-12712	1006	14	)	)	PUNCT
taxlaw-12712	1006	15	(	(	PUNCT
taxlaw-12712	1006	16	barrett	barrett	PROPN
taxlaw-12712	1006	17	,	,	PUNCT
taxlaw-12712	1006	18	j.	j.	PROPN
taxlaw-12712	1006	19	,	,	PUNCT
taxlaw-12712	1006	20	concurring	concurring	NOUN
taxlaw-12712	1006	21	;	;	PUNCT
taxlaw-12712	1006	22	thomas	thomas	PROPN
taxlaw-12712	1006	23	,	,	PUNCT
taxlaw-12712	1006	24	j.	j.	PROPN
taxlaw-12712	1006	25	,	,	PUNCT
taxlaw-12712	1006	26	dissenting	dissent	VERB
taxlaw-12712	1006	27	)	)	PUNCT
taxlaw-12712	1006	28	.	.	PUNCT
taxlaw-12712	1007	1	251	251	NUM
taxlaw-12712	1007	2	see	see	VERB
taxlaw-12712	1007	3	supra	supra	PROPN
taxlaw-12712	1007	4	part	part	NOUN
taxlaw-12712	1007	5	ii.a	ii.a	PROPN
taxlaw-12712	1007	6	.	.	PUNCT
taxlaw-12712	1008	1	252	252	NUM
taxlaw-12712	1008	2	helvering	helvere	VERB
taxlaw-12712	1008	3	v.	v.	ADP
taxlaw-12712	1008	4	bruun	bruun	NOUN
taxlaw-12712	1008	5	,	,	PUNCT
taxlaw-12712	1008	6	309	309	NUM
taxlaw-12712	1008	7	u.s	u.s	PROPN
taxlaw-12712	1008	8	.	.	PROPN
taxlaw-12712	1008	9	461	461	NUM
taxlaw-12712	1008	10	(	(	PUNCT
taxlaw-12712	1008	11	1940	1940	NUM
taxlaw-12712	1008	12	)	)	PUNCT
taxlaw-12712	1008	13	.	.	PUNCT
taxlaw-12712	1009	1	253	253	NUM
taxlaw-12712	1009	2	see	see	VERB
taxlaw-12712	1009	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1009	4	.	.	PUNCT
taxlaw-12712	1010	1	§	§	PROPN
taxlaw-12712	1010	2	109	109	NUM
taxlaw-12712	1010	3	.	.	NOUN
taxlaw-12712	1010	4	254	254	NUM
taxlaw-12712	1010	5	similarly	similarly	ADV
taxlaw-12712	1010	6	,	,	PUNCT
taxlaw-12712	1010	7	the	the	DET
taxlaw-12712	1010	8	moore	moore	PROPN
taxlaw-12712	1010	9	majority	majority	PROPN
taxlaw-12712	1010	10	opinion	opinion	NOUN
taxlaw-12712	1010	11	does	do	VERB
taxlaw-12712	1010	12	little	little	ADJ
taxlaw-12712	1010	13	to	to	PART
taxlaw-12712	1010	14	abrogate	abrogate	VERB
taxlaw-12712	1010	15	the	the	DET
taxlaw-12712	1010	16	“	"	PUNCT
taxlaw-12712	1010	17	separate	separate	ADJ
taxlaw-12712	1010	18	use	use	NOUN
taxlaw-12712	1010	19	and	and	CCONJ
taxlaw-12712	1010	20	benefit	benefit	NOUN
taxlaw-12712	1010	21	”	"	PUNCT
taxlaw-12712	1010	22	requirement	requirement	NOUN
taxlaw-12712	1010	23	across	across	ADP
taxlaw-12712	1010	24	all	all	DET
taxlaw-12712	1010	25	contexts	context	NOUN
taxlaw-12712	1010	26	.	.	PUNCT
taxlaw-12712	1011	1	when	when	SCONJ
taxlaw-12712	1011	2	attributing	attribute	VERB
taxlaw-12712	1011	3	income	income	NOUN
taxlaw-12712	1011	4	from	from	ADP
taxlaw-12712	1011	5	an	an	DET
taxlaw-12712	1011	6	entity	entity	NOUN
taxlaw-12712	1011	7	,	,	PUNCT
taxlaw-12712	1011	8	however	however	ADV
taxlaw-12712	1011	9	,	,	PUNCT
taxlaw-12712	1011	10	separation	separation	NOUN
taxlaw-12712	1011	11	clearly	clearly	ADV
taxlaw-12712	1011	12	is	be	AUX
taxlaw-12712	1011	13	not	not	PART
taxlaw-12712	1011	14	required	require	VERB
taxlaw-12712	1011	15	.	.	PUNCT
taxlaw-12712	1012	1	see	see	VERB
taxlaw-12712	1012	2	batchelder	batchelder	NOUN
taxlaw-12712	1012	3	et	et	PROPN
taxlaw-12712	1012	4	al	al	PROPN
taxlaw-12712	1012	5	.	.	PROPN
taxlaw-12712	1012	6	,	,	PUNCT
taxlaw-12712	1012	7	supra	supra	PROPN
taxlaw-12712	1012	8	note	note	PROPN
taxlaw-12712	1012	9	118	118	NUM
taxlaw-12712	1012	10	,	,	PUNCT
taxlaw-12712	1012	11	at	at	ADP
taxlaw-12712	1012	12	1511	1511	NUM
taxlaw-12712	1012	13	.	.	PUNCT
taxlaw-12712	1013	1	255	255	NUM
taxlaw-12712	1013	2	woodsam	woodsam	PROPN
taxlaw-12712	1013	3	assocs	assocs	PROPN
taxlaw-12712	1013	4	.	.	PUNCT
taxlaw-12712	1014	1	v.	v.	ADP
taxlaw-12712	1014	2	comm’r	comm’r	NOUN
taxlaw-12712	1014	3	of	of	ADP
taxlaw-12712	1014	4	internal	internal	ADJ
taxlaw-12712	1014	5	revenue	revenue	NOUN
taxlaw-12712	1014	6	,	,	PUNCT
taxlaw-12712	1014	7	198	198	NUM
taxlaw-12712	1014	8	f.2d	f.2d	SYM
taxlaw-12712	1014	9	357	357	NUM
taxlaw-12712	1014	10	(	(	PUNCT
taxlaw-12712	1014	11	2d	2d	NUM
taxlaw-12712	1014	12	cir	cir	NOUN
taxlaw-12712	1014	13	.	.	PROPN
taxlaw-12712	1014	14	1952	1952	NUM
taxlaw-12712	1014	15	)	)	PUNCT
taxlaw-12712	1014	16	.	.	PUNCT
taxlaw-12712	1015	1	2024	2024	NUM
taxlaw-12712	1015	2	]	]	PUNCT
taxlaw-12712	1015	3	realization	realization	NOUN
taxlaw-12712	1015	4	rule	rule	NOUN
taxlaw-12712	1015	5	as	as	ADP
taxlaw-12712	1015	6	a	a	DET
taxlaw-12712	1015	7	legal	legal	ADJ
taxlaw-12712	1015	8	standard	standard	NOUN
taxlaw-12712	1015	9	35	35	NUM
taxlaw-12712	1015	10	in	in	ADP
taxlaw-12712	1015	11	income	income	NOUN
taxlaw-12712	1015	12	to	to	ADP
taxlaw-12712	1015	13	the	the	DET
taxlaw-12712	1015	14	taxpayer	taxpayer	NOUN
taxlaw-12712	1015	15	.	.	PUNCT
taxlaw-12712	1016	1	the	the	DET
taxlaw-12712	1016	2	loan	loan	NOUN
taxlaw-12712	1016	3	held	hold	VERB
taxlaw-12712	1016	4	the	the	DET
taxlaw-12712	1016	5	taxpayer	taxpayer	NOUN
taxlaw-12712	1016	6	responsible	responsible	ADJ
taxlaw-12712	1016	7	for	for	ADP
taxlaw-12712	1016	8	repayment	repayment	NOUN
taxlaw-12712	1016	9	to	to	ADP
taxlaw-12712	1016	10	the	the	DET
taxlaw-12712	1016	11	extent	extent	NOUN
taxlaw-12712	1016	12	of	of	ADP
taxlaw-12712	1016	13	the	the	DET
taxlaw-12712	1016	14	property	property	NOUN
taxlaw-12712	1016	15	’s	’s	PART
taxlaw-12712	1016	16	value	value	NOUN
taxlaw-12712	1016	17	and	and	CCONJ
taxlaw-12712	1016	18	not	not	PART
taxlaw-12712	1016	19	for	for	ADP
taxlaw-12712	1016	20	any	any	DET
taxlaw-12712	1016	21	excess	excess	NOUN
taxlaw-12712	1016	22	.	.	PUNCT
taxlaw-12712	1017	1	essentially	essentially	ADV
taxlaw-12712	1017	2	,	,	PUNCT
taxlaw-12712	1017	3	the	the	DET
taxlaw-12712	1017	4	taxpayer	taxpayer	NOUN
taxlaw-12712	1017	5	received	receive	VERB
taxlaw-12712	1017	6	cash	cash	NOUN
taxlaw-12712	1017	7	with	with	ADP
taxlaw-12712	1017	8	respect	respect	NOUN
taxlaw-12712	1017	9	to	to	ADP
taxlaw-12712	1017	10	real	real	ADJ
taxlaw-12712	1017	11	property	property	NOUN
taxlaw-12712	1017	12	whose	whose	DET
taxlaw-12712	1017	13	value	value	NOUN
taxlaw-12712	1017	14	was	be	AUX
taxlaw-12712	1017	15	reduced	reduce	VERB
taxlaw-12712	1017	16	by	by	ADP
taxlaw-12712	1017	17	that	that	DET
taxlaw-12712	1017	18	amount	amount	NOUN
taxlaw-12712	1017	19	—	—	PUNCT
taxlaw-12712	1017	20	a	a	DET
taxlaw-12712	1017	21	potential	potential	ADJ
taxlaw-12712	1017	22	separation	separation	NOUN
taxlaw-12712	1017	23	of	of	ADP
taxlaw-12712	1017	24	liquid	liquid	ADJ
taxlaw-12712	1017	25	cash	cash	NOUN
taxlaw-12712	1017	26	from	from	ADP
taxlaw-12712	1017	27	illiquid	illiquid	ADJ
taxlaw-12712	1017	28	property	property	NOUN
taxlaw-12712	1017	29	,	,	PUNCT
taxlaw-12712	1017	30	in	in	ADP
taxlaw-12712	1017	31	the	the	DET
taxlaw-12712	1017	32	language	language	NOUN
taxlaw-12712	1017	33	of	of	ADP
taxlaw-12712	1017	34	macomber	macomber	PROPN
taxlaw-12712	1017	35	.	.	PUNCT
taxlaw-12712	1018	1	under	under	ADP
taxlaw-12712	1018	2	the	the	DET
taxlaw-12712	1018	3	code	code	NOUN
taxlaw-12712	1018	4	,	,	PUNCT
taxlaw-12712	1018	5	these	these	DET
taxlaw-12712	1018	6	facts	fact	NOUN
taxlaw-12712	1018	7	did	do	AUX
taxlaw-12712	1018	8	not	not	PART
taxlaw-12712	1018	9	constitute	constitute	VERB
taxlaw-12712	1018	10	realization.256	realization.256	VERB
taxlaw-12712	1018	11	one	one	NUM
taxlaw-12712	1018	12	commentator	commentator	NOUN
taxlaw-12712	1018	13	argues	argue	VERB
taxlaw-12712	1018	14	that	that	SCONJ
taxlaw-12712	1018	15	woodsam	woodsam	PROPN
taxlaw-12712	1018	16	associates	associate	NOUN
taxlaw-12712	1018	17	shows	show	VERB
taxlaw-12712	1018	18	“	"	PUNCT
taxlaw-12712	1018	19	the	the	DET
taxlaw-12712	1018	20	ambiguous	ambiguous	ADJ
taxlaw-12712	1018	21	nature	nature	NOUN
taxlaw-12712	1018	22	of	of	ADP
taxlaw-12712	1018	23	the	the	DET
taxlaw-12712	1018	24	realization	realization	NOUN
taxlaw-12712	1018	25	requirement	requirement	NOUN
taxlaw-12712	1018	26	”	"	PUNCT
taxlaw-12712	1018	27	and	and	CCONJ
taxlaw-12712	1018	28	“	"	PUNCT
taxlaw-12712	1018	29	could	could	AUX
taxlaw-12712	1018	30	about	about	ADV
taxlaw-12712	1018	31	as	as	ADV
taxlaw-12712	1018	32	easily	easily	ADV
taxlaw-12712	1018	33	have	have	AUX
taxlaw-12712	1018	34	gone	go	VERB
taxlaw-12712	1018	35	for	for	ADP
taxlaw-12712	1018	36	the	the	DET
taxlaw-12712	1018	37	taxpayer	taxpayer	NOUN
taxlaw-12712	1018	38	as	as	ADP
taxlaw-12712	1018	39	for	for	ADP
taxlaw-12712	1018	40	the	the	DET
taxlaw-12712	1018	41	treasury	treasury	NOUN
taxlaw-12712	1018	42	.	.	PUNCT
taxlaw-12712	1018	43	”257	”257	VERB
taxlaw-12712	1018	44	not	not	PART
taxlaw-12712	1018	45	only	only	ADV
taxlaw-12712	1018	46	is	be	AUX
taxlaw-12712	1018	47	separation	separation	NOUN
taxlaw-12712	1018	48	not	not	PART
taxlaw-12712	1018	49	necessary	necessary	ADJ
taxlaw-12712	1018	50	for	for	ADP
taxlaw-12712	1018	51	realization	realization	NOUN
taxlaw-12712	1018	52	,	,	PUNCT
taxlaw-12712	1018	53	but	but	CCONJ
taxlaw-12712	1018	54	the	the	DET
taxlaw-12712	1018	55	element	element	NOUN
taxlaw-12712	1018	56	also	also	ADV
taxlaw-12712	1018	57	is	be	AUX
taxlaw-12712	1018	58	not	not	PART
taxlaw-12712	1018	59	sufficient	sufficient	ADJ
taxlaw-12712	1018	60	to	to	PART
taxlaw-12712	1018	61	trigger	trigger	VERB
taxlaw-12712	1018	62	income.258	income.258	PROPN
taxlaw-12712	1018	63	although	although	SCONJ
taxlaw-12712	1018	64	separation	separation	NOUN
taxlaw-12712	1018	65	is	be	AUX
taxlaw-12712	1018	66	neither	neither	CCONJ
taxlaw-12712	1018	67	necessary	necessary	ADJ
taxlaw-12712	1018	68	nor	nor	CCONJ
taxlaw-12712	1018	69	sufficient	sufficient	ADJ
taxlaw-12712	1018	70	for	for	ADP
taxlaw-12712	1018	71	realization	realization	NOUN
taxlaw-12712	1018	72	,	,	PUNCT
taxlaw-12712	1018	73	the	the	DET
taxlaw-12712	1018	74	element	element	NOUN
taxlaw-12712	1018	75	retains	retain	VERB
taxlaw-12712	1018	76	significant	significant	ADJ
taxlaw-12712	1018	77	staying	staying	NOUN
taxlaw-12712	1018	78	power	power	NOUN
taxlaw-12712	1018	79	—	—	PUNCT
taxlaw-12712	1018	80	and	and	CCONJ
taxlaw-12712	1018	81	figured	figure	VERB
taxlaw-12712	1018	82	significantly	significantly	ADV
taxlaw-12712	1018	83	into	into	ADP
taxlaw-12712	1018	84	the	the	DET
taxlaw-12712	1018	85	barrett	barrett	PROPN
taxlaw-12712	1018	86	and	and	CCONJ
taxlaw-12712	1018	87	thomas	thomas	PROPN
taxlaw-12712	1018	88	opinions	opinion	NOUN
taxlaw-12712	1018	89	in	in	ADP
taxlaw-12712	1018	90	moore	moore	PROPN
taxlaw-12712	1018	91	,	,	PUNCT
taxlaw-12712	1018	92	as	as	ADV
taxlaw-12712	1018	93	well	well	ADV
taxlaw-12712	1018	94	as	as	ADP
taxlaw-12712	1018	95	portions	portion	NOUN
taxlaw-12712	1018	96	of	of	ADP
taxlaw-12712	1018	97	oral	oral	ADJ
taxlaw-12712	1018	98	arguments.259	arguments.259	NOUN
taxlaw-12712	1018	99	many	many	ADJ
taxlaw-12712	1018	100	conventional	conventional	ADJ
taxlaw-12712	1018	101	realization	realization	NOUN
taxlaw-12712	1018	102	events	event	NOUN
taxlaw-12712	1018	103	,	,	PUNCT
taxlaw-12712	1018	104	including	include	VERB
taxlaw-12712	1018	105	sales	sale	NOUN
taxlaw-12712	1018	106	for	for	ADP
taxlaw-12712	1018	107	cash	cash	NOUN
taxlaw-12712	1018	108	and	and	CCONJ
taxlaw-12712	1018	109	payments	payment	NOUN
taxlaw-12712	1018	110	under	under	ADP
taxlaw-12712	1018	111	a	a	DET
taxlaw-12712	1018	112	lease	lease	NOUN
taxlaw-12712	1018	113	or	or	CCONJ
taxlaw-12712	1018	114	loan	loan	NOUN
taxlaw-12712	1018	115	,	,	PUNCT
taxlaw-12712	1018	116	involve	involve	VERB
taxlaw-12712	1018	117	the	the	DET
taxlaw-12712	1018	118	separation	separation	NOUN
taxlaw-12712	1018	119	of	of	ADP
taxlaw-12712	1018	120	returns	return	NOUN
taxlaw-12712	1018	121	from	from	ADP
taxlaw-12712	1018	122	capital	capital	NOUN
taxlaw-12712	1018	123	.	.	PUNCT
taxlaw-12712	1019	1	separation	separation	NOUN
taxlaw-12712	1019	2	may	may	AUX
taxlaw-12712	1019	3	have	have	VERB
taxlaw-12712	1019	4	relevance	relevance	NOUN
taxlaw-12712	1019	5	in	in	ADP
taxlaw-12712	1019	6	some	some	DET
taxlaw-12712	1019	7	contexts	context	NOUN
taxlaw-12712	1019	8	and	and	CCONJ
taxlaw-12712	1019	9	not	not	PART
taxlaw-12712	1019	10	in	in	ADP
taxlaw-12712	1019	11	others	other	NOUN
taxlaw-12712	1019	12	.	.	PUNCT
taxlaw-12712	1020	1	once	once	ADV
taxlaw-12712	1020	2	a	a	DET
taxlaw-12712	1020	3	decisionmaker	decisionmaker	NOUN
taxlaw-12712	1020	4	specifies	specify	VERB
taxlaw-12712	1020	5	the	the	DET
taxlaw-12712	1020	6	factual	factual	ADJ
taxlaw-12712	1020	7	predicate	predicate	NOUN
taxlaw-12712	1020	8	in	in	ADP
taxlaw-12712	1020	9	which	which	DET
taxlaw-12712	1020	10	realization	realization	NOUN
taxlaw-12712	1020	11	may	may	AUX
taxlaw-12712	1020	12	occur	occur	VERB
taxlaw-12712	1020	13	,	,	PUNCT
taxlaw-12712	1020	14	slotting	slot	VERB
taxlaw-12712	1020	15	those	those	DET
taxlaw-12712	1020	16	facts	fact	NOUN
taxlaw-12712	1020	17	into	into	ADP
taxlaw-12712	1020	18	an	an	DET
taxlaw-12712	1020	19	analytic	analytic	ADJ
taxlaw-12712	1020	20	framework	framework	NOUN
taxlaw-12712	1020	21	presents	present	VERB
taxlaw-12712	1020	22	another	another	DET
taxlaw-12712	1020	23	doctrinal	doctrinal	ADJ
taxlaw-12712	1020	24	challenge	challenge	NOUN
taxlaw-12712	1020	25	:	:	PUNCT
taxlaw-12712	1020	26	how	how	SCONJ
taxlaw-12712	1020	27	to	to	PART
taxlaw-12712	1020	28	array	array	VERB
taxlaw-12712	1020	29	the	the	DET
taxlaw-12712	1020	30	facts	fact	NOUN
taxlaw-12712	1020	31	in	in	ADP
taxlaw-12712	1020	32	a	a	DET
taxlaw-12712	1020	33	framework	framework	NOUN
taxlaw-12712	1020	34	that	that	PRON
taxlaw-12712	1020	35	provides	provide	VERB
taxlaw-12712	1020	36	a	a	DET
taxlaw-12712	1020	37	path	path	NOUN
taxlaw-12712	1020	38	to	to	ADP
taxlaw-12712	1020	39	either	either	CCONJ
taxlaw-12712	1020	40	realization	realization	NOUN
taxlaw-12712	1020	41	or	or	CCONJ
taxlaw-12712	1020	42	nonrealization	nonrealization	NOUN
taxlaw-12712	1020	43	.	.	PUNCT
taxlaw-12712	1021	1	these	these	DET
taxlaw-12712	1021	2	challenges	challenge	NOUN
taxlaw-12712	1021	3	,	,	PUNCT
taxlaw-12712	1021	4	in	in	ADP
taxlaw-12712	1021	5	part	part	NOUN
taxlaw-12712	1021	6	,	,	PUNCT
taxlaw-12712	1021	7	justify	justify	VERB
taxlaw-12712	1021	8	courts	court	NOUN
taxlaw-12712	1021	9	’	'	PUNCT
taxlaw-12712	1021	10	shift	shift	NOUN
taxlaw-12712	1021	11	in	in	ADP
taxlaw-12712	1021	12	the	the	DET
taxlaw-12712	1021	13	1940s	1940	NOUN
taxlaw-12712	1021	14	and	and	CCONJ
taxlaw-12712	1021	15	1950s	1950	NOUN
taxlaw-12712	1021	16	towards	towards	ADP
taxlaw-12712	1021	17	deference	deference	NOUN
taxlaw-12712	1021	18	to	to	ADP
taxlaw-12712	1021	19	congress	congress	PROPN
taxlaw-12712	1021	20	on	on	ADP
taxlaw-12712	1021	21	issues	issue	NOUN
taxlaw-12712	1021	22	of	of	ADP
taxlaw-12712	1021	23	realization	realization	NOUN
taxlaw-12712	1021	24	.	.	PUNCT
taxlaw-12712	1022	1	statutory	statutory	ADJ
taxlaw-12712	1022	2	law	law	NOUN
taxlaw-12712	1022	3	is	be	AUX
taxlaw-12712	1022	4	a	a	DET
taxlaw-12712	1022	5	convenient	convenient	ADJ
taxlaw-12712	1022	6	vehicle	vehicle	NOUN
taxlaw-12712	1022	7	for	for	ADP
taxlaw-12712	1022	8	crafting	craft	VERB
taxlaw-12712	1022	9	complex	complex	ADJ
taxlaw-12712	1022	10	(	(	PUNCT
taxlaw-12712	1022	11	and	and	CCONJ
taxlaw-12712	1022	12	rule	rule	NOUN
taxlaw-12712	1022	13	-	-	PUNCT
taxlaw-12712	1022	14	bound	bind	VERB
taxlaw-12712	1022	15	)	)	PUNCT
taxlaw-12712	1022	16	frameworks	framework	NOUN
taxlaw-12712	1022	17	.	.	PUNCT
taxlaw-12712	1023	1	less	less	ADV
taxlaw-12712	1023	2	certain	certain	ADJ
taxlaw-12712	1023	3	is	be	AUX
taxlaw-12712	1023	4	whether	whether	SCONJ
taxlaw-12712	1023	5	these	these	DET
taxlaw-12712	1023	6	statutory	statutory	ADJ
taxlaw-12712	1023	7	frameworks	framework	NOUN
taxlaw-12712	1023	8	would	would	AUX
taxlaw-12712	1023	9	survive	survive	VERB
taxlaw-12712	1023	10	constitutional	constitutional	ADJ
taxlaw-12712	1023	11	scrutiny	scrutiny	NOUN
taxlaw-12712	1023	12	,	,	PUNCT
taxlaw-12712	1023	13	in	in	ADP
taxlaw-12712	1023	14	whole	whole	NOUN
taxlaw-12712	1023	15	or	or	CCONJ
taxlaw-12712	1023	16	in	in	ADP
taxlaw-12712	1023	17	part	part	NOUN
taxlaw-12712	1023	18	.	.	PUNCT
taxlaw-12712	1024	1	2	2	X
taxlaw-12712	1024	2	.	.	X
taxlaw-12712	1024	3	abuse	abuse	NOUN
taxlaw-12712	1024	4	and	and	CCONJ
taxlaw-12712	1024	5	antiabuse	antiabuse	ADJ
taxlaw-12712	1024	6	efforts	effort	NOUN
taxlaw-12712	1024	7	to	to	PART
taxlaw-12712	1024	8	police	police	VERB
taxlaw-12712	1024	9	tax	tax	NOUN
taxlaw-12712	1024	10	abuse	abuse	NOUN
taxlaw-12712	1024	11	—	—	PUNCT
taxlaw-12712	1024	12	perhaps	perhaps	ADV
taxlaw-12712	1024	13	keyed	key	VERB
taxlaw-12712	1024	14	to	to	ADP
taxlaw-12712	1024	15	taxpayers	taxpayer	NOUN
taxlaw-12712	1024	16	’	’	PART
taxlaw-12712	1024	17	intent	intent	NOUN
taxlaw-12712	1024	18	or	or	CCONJ
taxlaw-12712	1024	19	motivation	motivation	NOUN
taxlaw-12712	1024	20	to	to	PART
taxlaw-12712	1024	21	engage	engage	VERB
taxlaw-12712	1024	22	in	in	ADP
taxlaw-12712	1024	23	a	a	DET
taxlaw-12712	1024	24	transaction	transaction	NOUN
taxlaw-12712	1024	25	—	—	PUNCT
taxlaw-12712	1024	26	also	also	ADV
taxlaw-12712	1024	27	figure	figure	VERB
taxlaw-12712	1024	28	into	into	ADP
taxlaw-12712	1024	29	realization	realization	NOUN
taxlaw-12712	1024	30	doctrine	doctrine	NOUN
taxlaw-12712	1024	31	.	.	PUNCT
taxlaw-12712	1025	1	many	many	ADJ
taxlaw-12712	1025	2	statutory	statutory	ADJ
taxlaw-12712	1025	3	deviations	deviation	NOUN
taxlaw-12712	1025	4	from	from	ADP
taxlaw-12712	1025	5	realization	realization	NOUN
taxlaw-12712	1025	6	principles	principle	NOUN
taxlaw-12712	1025	7	reflect	reflect	VERB
taxlaw-12712	1025	8	efforts	effort	NOUN
taxlaw-12712	1025	9	to	to	PART
taxlaw-12712	1025	10	curb	curb	VERB
taxlaw-12712	1025	11	tax	tax	NOUN
taxlaw-12712	1025	12	gaming	gaming	NOUN
taxlaw-12712	1025	13	,	,	PUNCT
taxlaw-12712	1025	14	which	which	PRON
taxlaw-12712	1025	15	,	,	PUNCT
taxlaw-12712	1025	16	in	in	ADP
taxlaw-12712	1025	17	part	part	NOUN
taxlaw-12712	1025	18	,	,	PUNCT
taxlaw-12712	1025	19	motivated	motivated	ADJ
taxlaw-12712	1025	20	amicus	amicus	NOUN
taxlaw-12712	1025	21	briefs	brief	NOUN
taxlaw-12712	1025	22	on	on	ADP
taxlaw-12712	1025	23	moore	moore	PROPN
taxlaw-12712	1025	24	’s	’s	PART
taxlaw-12712	1025	25	potentially	potentially	ADV
taxlaw-12712	1025	26	calamitous	calamitous	ADJ
taxlaw-12712	1025	27	effects.260	effects.260	NOUN
taxlaw-12712	1025	28	for	for	ADP
taxlaw-12712	1025	29	example	example	NOUN
taxlaw-12712	1025	30	,	,	PUNCT
taxlaw-12712	1025	31	section	section	NOUN
taxlaw-12712	1025	32	1256	1256	NUM
taxlaw-12712	1025	33	of	of	ADP
taxlaw-12712	1025	34	the	the	DET
taxlaw-12712	1025	35	code	code	NOUN
taxlaw-12712	1025	36	requires	require	VERB
taxlaw-12712	1025	37	taxpayers	taxpayer	NOUN
taxlaw-12712	1025	38	to	to	PART
taxlaw-12712	1025	39	recognize	recognize	VERB
taxlaw-12712	1025	40	income	income	NOUN
taxlaw-12712	1025	41	or	or	CCONJ
taxlaw-12712	1025	42	loss	loss	NOUN
taxlaw-12712	1025	43	annually	annually	ADV
taxlaw-12712	1025	44	with	with	ADP
taxlaw-12712	1025	45	respect	respect	NOUN
taxlaw-12712	1025	46	to	to	ADP
taxlaw-12712	1025	47	certain	certain	ADJ
taxlaw-12712	1025	48	derivative	derivative	ADJ
taxlaw-12712	1025	49	contracts.261	contracts.261	NOUN
taxlaw-12712	1025	50	for	for	ADP
taxlaw-12712	1025	51	some	some	DET
taxlaw-12712	1025	52	commodities	commodity	NOUN
taxlaw-12712	1025	53	contracts	contract	NOUN
taxlaw-12712	1025	54	,	,	PUNCT
taxlaw-12712	1025	55	section	section	NOUN
taxlaw-12712	1025	56	1256	1256	NUM
taxlaw-12712	1025	57	aligns	align	VERB
taxlaw-12712	1025	58	tax	tax	NOUN
taxlaw-12712	1025	59	outcomes	outcome	NOUN
taxlaw-12712	1025	60	with	with	ADP
taxlaw-12712	1025	61	market	market	NOUN
taxlaw-12712	1025	62	practices	practice	NOUN
taxlaw-12712	1025	63	,	,	PUNCT
taxlaw-12712	1025	64	in	in	ADP
taxlaw-12712	1025	65	which	which	PRON
taxlaw-12712	1025	66	these	these	DET
taxlaw-12712	1025	67	contracts	contract	VERB
taxlaw-12712	1025	68	clear	clear	ADJ
taxlaw-12712	1025	69	gains	gain	NOUN
taxlaw-12712	1025	70	and	and	CCONJ
taxlaw-12712	1025	71	losses	loss	NOUN
taxlaw-12712	1025	72	daily	daily	ADV
taxlaw-12712	1025	73	for	for	ADP
taxlaw-12712	1025	74	traders.262	traders.262	NOUN
taxlaw-12712	1025	75	without	without	ADP
taxlaw-12712	1025	76	this	this	DET
taxlaw-12712	1025	77	256	256	NUM
taxlaw-12712	1025	78	section	section	NOUN
taxlaw-12712	1025	79	111(a	111(a	NUM
taxlaw-12712	1025	80	)	)	PUNCT
taxlaw-12712	1025	81	of	of	ADP
taxlaw-12712	1025	82	the	the	DET
taxlaw-12712	1025	83	code	code	NOUN
taxlaw-12712	1025	84	,	,	PUNCT
taxlaw-12712	1025	85	as	as	ADP
taxlaw-12712	1025	86	then	then	ADV
taxlaw-12712	1025	87	in	in	ADP
taxlaw-12712	1025	88	effect	effect	NOUN
taxlaw-12712	1025	89	,	,	PUNCT
taxlaw-12712	1025	90	required	require	VERB
taxlaw-12712	1025	91	a	a	DET
taxlaw-12712	1025	92	“	"	PUNCT
taxlaw-12712	1025	93	disposition	disposition	NOUN
taxlaw-12712	1025	94	,	,	PUNCT
taxlaw-12712	1025	95	”	"	PUNCT
taxlaw-12712	1025	96	though	though	SCONJ
taxlaw-12712	1025	97	this	this	DET
taxlaw-12712	1025	98	textual	textual	ADJ
taxlaw-12712	1025	99	analysis	analysis	NOUN
taxlaw-12712	1025	100	simply	simply	ADV
taxlaw-12712	1025	101	begs	beg	VERB
taxlaw-12712	1025	102	the	the	DET
taxlaw-12712	1025	103	question	question	NOUN
taxlaw-12712	1025	104	of	of	ADP
taxlaw-12712	1025	105	whether	whether	SCONJ
taxlaw-12712	1025	106	a	a	DET
taxlaw-12712	1025	107	separation	separation	NOUN
taxlaw-12712	1025	108	of	of	ADP
taxlaw-12712	1025	109	cash	cash	NOUN
taxlaw-12712	1025	110	from	from	ADP
taxlaw-12712	1025	111	property	property	NOUN
taxlaw-12712	1025	112	constitutes	constitute	VERB
taxlaw-12712	1025	113	a	a	DET
taxlaw-12712	1025	114	disposition	disposition	NOUN
taxlaw-12712	1025	115	.	.	PUNCT
taxlaw-12712	1026	1	see	see	VERB
taxlaw-12712	1026	2	infra	infra	NOUN
taxlaw-12712	1026	3	part	part	NOUN
taxlaw-12712	1026	4	iii.b	iii.b	X
taxlaw-12712	1026	5	.	.	PROPN
taxlaw-12712	1026	6	257	257	NUM
taxlaw-12712	1026	7	marvin	marvin	PROPN
taxlaw-12712	1026	8	a.	a.	PROPN
taxlaw-12712	1026	9	chirelstein	chirelstein	PROPN
taxlaw-12712	1026	10	&	&	CCONJ
taxlaw-12712	1026	11	lawrence	lawrence	PROPN
taxlaw-12712	1026	12	zelenak	zelenak	PROPN
taxlaw-12712	1026	13	,	,	PUNCT
taxlaw-12712	1026	14	federal	federal	ADJ
taxlaw-12712	1026	15	income	income	NOUN
taxlaw-12712	1026	16	taxation	taxation	NOUN
taxlaw-12712	1026	17	365	365	NUM
taxlaw-12712	1026	18	(	(	PUNCT
taxlaw-12712	1026	19	15th	15th	ADJ
taxlaw-12712	1026	20	ed	ed	NOUN
taxlaw-12712	1026	21	.	.	PUNCT
taxlaw-12712	1026	22	2023	2023	NUM
taxlaw-12712	1026	23	)	)	PUNCT
taxlaw-12712	1026	24	.	.	PUNCT
taxlaw-12712	1027	1	258	258	NUM
taxlaw-12712	1027	2	separation	separation	NOUN
taxlaw-12712	1027	3	’s	’s	PART
taxlaw-12712	1027	4	insufficiency	insufficiency	NOUN
taxlaw-12712	1027	5	is	be	AUX
taxlaw-12712	1027	6	evident	evident	ADJ
taxlaw-12712	1027	7	in	in	ADP
taxlaw-12712	1027	8	other	other	ADJ
taxlaw-12712	1027	9	contexts	contexts	NOUN
taxlaw-12712	1027	10	,	,	PUNCT
taxlaw-12712	1027	11	such	such	ADJ
taxlaw-12712	1027	12	as	as	ADP
taxlaw-12712	1027	13	the	the	DET
taxlaw-12712	1027	14	recovery	recovery	NOUN
taxlaw-12712	1027	15	of	of	ADP
taxlaw-12712	1027	16	capital	capital	NOUN
taxlaw-12712	1027	17	with	with	ADP
taxlaw-12712	1027	18	respect	respect	NOUN
taxlaw-12712	1027	19	to	to	ADP
taxlaw-12712	1027	20	an	an	DET
taxlaw-12712	1027	21	investment	investment	NOUN
taxlaw-12712	1027	22	.	.	PUNCT
taxlaw-12712	1028	1	see	see	VERB
taxlaw-12712	1028	2	inaja	inaja	PROPN
taxlaw-12712	1028	3	land	land	PROPN
taxlaw-12712	1028	4	co.	co.	PROPN
taxlaw-12712	1029	1	v.	v.	ADP
taxlaw-12712	1029	2	comm’r	comm’r	NOUN
taxlaw-12712	1029	3	,	,	PUNCT
taxlaw-12712	1029	4	9	9	NUM
taxlaw-12712	1029	5	t.c	t.c	PROPN
taxlaw-12712	1029	6	.	.	PROPN
taxlaw-12712	1029	7	727	727	NUM
taxlaw-12712	1029	8	,	,	PUNCT
taxlaw-12712	1029	9	735	735	NUM
taxlaw-12712	1029	10	-	-	SYM
taxlaw-12712	1029	11	36	36	NUM
taxlaw-12712	1029	12	(	(	PUNCT
taxlaw-12712	1029	13	1947	1947	NUM
taxlaw-12712	1029	14	)	)	PUNCT
taxlaw-12712	1029	15	(	(	PUNCT
taxlaw-12712	1029	16	finding	find	VERB
taxlaw-12712	1029	17	no	no	DET
taxlaw-12712	1029	18	income	income	NOUN
taxlaw-12712	1029	19	on	on	ADP
taxlaw-12712	1029	20	a	a	DET
taxlaw-12712	1029	21	payment	payment	NOUN
taxlaw-12712	1029	22	for	for	ADP
taxlaw-12712	1029	23	an	an	DET
taxlaw-12712	1029	24	easement	easement	NOUN
taxlaw-12712	1029	25	with	with	ADP
taxlaw-12712	1029	26	respect	respect	NOUN
taxlaw-12712	1029	27	to	to	ADP
taxlaw-12712	1029	28	land	land	NOUN
taxlaw-12712	1029	29	)	)	PUNCT
taxlaw-12712	1029	30	;	;	PUNCT
taxlaw-12712	1030	1	i.r.c	i.r.c	NOUN
taxlaw-12712	1030	2	.	.	PUNCT
taxlaw-12712	1031	1	§	§	PROPN
taxlaw-12712	1031	2	301(c)(2)-(3	301(c)(2)-(3	NUM
taxlaw-12712	1031	3	)	)	PUNCT
taxlaw-12712	1031	4	(	(	PUNCT
taxlaw-12712	1031	5	allowing	allow	VERB
taxlaw-12712	1031	6	shareholders	shareholder	NOUN
taxlaw-12712	1031	7	to	to	PART
taxlaw-12712	1031	8	recover	recover	VERB
taxlaw-12712	1031	9	capital	capital	NOUN
taxlaw-12712	1031	10	on	on	ADP
taxlaw-12712	1031	11	the	the	DET
taxlaw-12712	1031	12	receipt	receipt	NOUN
taxlaw-12712	1031	13	of	of	ADP
taxlaw-12712	1031	14	cash	cash	NOUN
taxlaw-12712	1031	15	from	from	ADP
taxlaw-12712	1031	16	the	the	DET
taxlaw-12712	1031	17	corporation	corporation	NOUN
taxlaw-12712	1031	18	before	before	ADP
taxlaw-12712	1031	19	recognizing	recognize	VERB
taxlaw-12712	1031	20	gain	gain	NOUN
taxlaw-12712	1031	21	with	with	ADP
taxlaw-12712	1031	22	respect	respect	NOUN
taxlaw-12712	1031	23	to	to	ADP
taxlaw-12712	1031	24	stock	stock	NOUN
taxlaw-12712	1031	25	)	)	PUNCT
taxlaw-12712	1031	26	.	.	PUNCT
taxlaw-12712	1032	1	259	259	NUM
taxlaw-12712	1032	2	see	see	VERB
taxlaw-12712	1032	3	,	,	PUNCT
taxlaw-12712	1032	4	e.g.	e.g.	ADV
taxlaw-12712	1032	5	,	,	PUNCT
taxlaw-12712	1032	6	transcript	transcript	NOUN
taxlaw-12712	1032	7	of	of	ADP
taxlaw-12712	1032	8	oral	oral	ADJ
taxlaw-12712	1032	9	argument	argument	NOUN
taxlaw-12712	1032	10	at	at	ADP
taxlaw-12712	1032	11	36	36	NUM
taxlaw-12712	1032	12	-	-	SYM
taxlaw-12712	1032	13	37	37	NUM
taxlaw-12712	1032	14	,	,	PUNCT
taxlaw-12712	1032	15	moore	moore	PROPN
taxlaw-12712	1032	16	v.	v.	PROPN
taxlaw-12712	1032	17	united	united	PROPN
taxlaw-12712	1032	18	states	states	PROPN
taxlaw-12712	1032	19	,	,	PUNCT
taxlaw-12712	1032	20	144	144	NUM
taxlaw-12712	1032	21	s.	s.	PROPN
taxlaw-12712	1032	22	ct	ct	PROPN
taxlaw-12712	1032	23	.	.	PROPN
taxlaw-12712	1032	24	1680	1680	NUM
taxlaw-12712	1032	25	(	(	PUNCT
taxlaw-12712	1032	26	2024	2024	NUM
taxlaw-12712	1032	27	)	)	PUNCT
taxlaw-12712	1032	28	(	(	PUNCT
taxlaw-12712	1032	29	no	no	INTJ
taxlaw-12712	1032	30	.	.	NOUN
taxlaw-12712	1032	31	22	22	NUM
taxlaw-12712	1032	32	-	-	SYM
taxlaw-12712	1032	33	800	800	NUM
taxlaw-12712	1032	34	)	)	PUNCT
taxlaw-12712	1032	35	(	(	PUNCT
taxlaw-12712	1032	36	concession	concession	NOUN
taxlaw-12712	1032	37	by	by	ADP
taxlaw-12712	1032	38	taxpayers	taxpayer	NOUN
taxlaw-12712	1032	39	’	'	PUNCT
taxlaw-12712	1032	40	counsel	counsel	NOUN
taxlaw-12712	1032	41	that	that	SCONJ
taxlaw-12712	1032	42	“	"	PUNCT
taxlaw-12712	1032	43	the	the	DET
taxlaw-12712	1032	44	separation	separation	NOUN
taxlaw-12712	1032	45	concept	concept	NOUN
taxlaw-12712	1032	46	maybe	maybe	ADV
taxlaw-12712	1032	47	does	do	AUX
taxlaw-12712	1032	48	n’t	not	PART
taxlaw-12712	1032	49	necessarily	necessarily	ADV
taxlaw-12712	1032	50	apply	apply	VERB
taxlaw-12712	1032	51	in	in	ADP
taxlaw-12712	1032	52	every	every	DET
taxlaw-12712	1032	53	circumstance	circumstance	NOUN
taxlaw-12712	1032	54	”	"	PUNCT
taxlaw-12712	1032	55	)	)	PUNCT
taxlaw-12712	1032	56	.	.	PUNCT
taxlaw-12712	1033	1	260	260	NUM
taxlaw-12712	1033	2	see	see	VERB
taxlaw-12712	1033	3	supra	supra	PROPN
taxlaw-12712	1033	4	note	note	PROPN
taxlaw-12712	1033	5	31	31	NUM
taxlaw-12712	1033	6	(	(	PUNCT
taxlaw-12712	1033	7	listing	list	VERB
taxlaw-12712	1033	8	amicus	amicus	NOUN
taxlaw-12712	1033	9	briefs	brief	NOUN
taxlaw-12712	1033	10	)	)	PUNCT
taxlaw-12712	1033	11	.	.	PUNCT
taxlaw-12712	1034	1	261	261	NUM
taxlaw-12712	1034	2	i.r.c	i.r.c	NOUN
taxlaw-12712	1034	3	.	.	PUNCT
taxlaw-12712	1034	4	§	§	PROPN
taxlaw-12712	1034	5	1256(a)-(b	1256(a)-(b	NUM
taxlaw-12712	1034	6	)	)	PUNCT
taxlaw-12712	1034	7	.	.	PUNCT
taxlaw-12712	1035	1	262	262	NUM
taxlaw-12712	1035	2	for	for	ADP
taxlaw-12712	1035	3	this	this	DET
taxlaw-12712	1035	4	reason	reason	NOUN
taxlaw-12712	1035	5	,	,	PUNCT
taxlaw-12712	1035	6	§	§	PROPN
taxlaw-12712	1035	7	1256	1256	NUM
taxlaw-12712	1035	8	may	may	AUX
taxlaw-12712	1035	9	not	not	PART
taxlaw-12712	1035	10	deviate	deviate	VERB
taxlaw-12712	1035	11	from	from	ADP
taxlaw-12712	1035	12	a	a	DET
taxlaw-12712	1035	13	constitutional	constitutional	ADJ
taxlaw-12712	1035	14	realization	realization	NOUN
taxlaw-12712	1035	15	standard	standard	NOUN
taxlaw-12712	1035	16	,	,	PUNCT
taxlaw-12712	1035	17	at	at	ADP
taxlaw-12712	1035	18	least	least	ADJ
taxlaw-12712	1035	19	for	for	ADP
taxlaw-12712	1035	20	36	36	NUM
taxlaw-12712	1035	21	columbia	columbia	PROPN
taxlaw-12712	1035	22	journal	journal	PROPN
taxlaw-12712	1035	23	of	of	ADP
taxlaw-12712	1035	24	tax	tax	NOUN
taxlaw-12712	1035	25	law	law	NOUN
taxlaw-12712	1035	26	[	[	X
taxlaw-12712	1035	27	vol	vol	NOUN
taxlaw-12712	1035	28	.	.	PUNCT
taxlaw-12712	1036	1	16:1	16:1	NUM
taxlaw-12712	1036	2	alignment	alignment	NOUN
taxlaw-12712	1036	3	,	,	PUNCT
taxlaw-12712	1036	4	taxpayers	taxpayer	NOUN
taxlaw-12712	1036	5	could	could	AUX
taxlaw-12712	1036	6	arbitrage	arbitrage	VERB
taxlaw-12712	1036	7	the	the	DET
taxlaw-12712	1036	8	deferral	deferral	NOUN
taxlaw-12712	1036	9	granted	grant	VERB
taxlaw-12712	1036	10	by	by	ADP
taxlaw-12712	1036	11	strict	strict	ADJ
taxlaw-12712	1036	12	realization	realization	NOUN
taxlaw-12712	1036	13	and	and	CCONJ
taxlaw-12712	1036	14	the	the	DET
taxlaw-12712	1036	15	current	current	ADJ
taxlaw-12712	1036	16	cash	cash	NOUN
taxlaw-12712	1036	17	consequences	consequence	NOUN
taxlaw-12712	1036	18	generated	generate	VERB
taxlaw-12712	1036	19	by	by	ADP
taxlaw-12712	1036	20	market	market	NOUN
taxlaw-12712	1036	21	clearing	clearing	NOUN
taxlaw-12712	1036	22	mechanisms	mechanism	NOUN
taxlaw-12712	1036	23	.	.	PUNCT
taxlaw-12712	1037	1	for	for	ADP
taxlaw-12712	1037	2	derivative	derivative	ADJ
taxlaw-12712	1037	3	contracts	contract	NOUN
taxlaw-12712	1037	4	without	without	ADP
taxlaw-12712	1037	5	periodic	periodic	ADJ
taxlaw-12712	1037	6	clearing	clearing	NOUN
taxlaw-12712	1037	7	,	,	PUNCT
taxlaw-12712	1037	8	section	section	NOUN
taxlaw-12712	1037	9	1256	1256	NUM
taxlaw-12712	1037	10	opens	open	VERB
taxlaw-12712	1037	11	arbitrage	arbitrage	NOUN
taxlaw-12712	1037	12	between	between	ADP
taxlaw-12712	1037	13	deferred	defer	VERB
taxlaw-12712	1037	14	gains	gain	NOUN
taxlaw-12712	1037	15	and	and	CCONJ
taxlaw-12712	1037	16	accelerated	accelerate	VERB
taxlaw-12712	1037	17	losses	loss	NOUN
taxlaw-12712	1037	18	on	on	ADP
taxlaw-12712	1037	19	contracts	contract	NOUN
taxlaw-12712	1037	20	with	with	ADP
taxlaw-12712	1037	21	correlated	correlate	VERB
taxlaw-12712	1037	22	economic	economic	ADJ
taxlaw-12712	1037	23	risk.263	risk.263	ADJ
taxlaw-12712	1037	24	treasury	treasury	NOUN
taxlaw-12712	1037	25	has	have	AUX
taxlaw-12712	1037	26	addressed	address	VERB
taxlaw-12712	1037	27	such	such	ADJ
taxlaw-12712	1037	28	abuses	abuse	NOUN
taxlaw-12712	1037	29	of	of	ADP
taxlaw-12712	1037	30	statutory	statutory	ADJ
taxlaw-12712	1037	31	antiabuse	antiabuse	NOUN
taxlaw-12712	1037	32	rules	rule	NOUN
taxlaw-12712	1037	33	through	through	ADP
taxlaw-12712	1037	34	regulations.264	regulations.264	NOUN
taxlaw-12712	1037	35	this	this	DET
taxlaw-12712	1037	36	example	example	NOUN
taxlaw-12712	1037	37	shows	show	VERB
taxlaw-12712	1037	38	the	the	DET
taxlaw-12712	1037	39	nonlinear	nonlinear	ADJ
taxlaw-12712	1037	40	relationship	relationship	NOUN
taxlaw-12712	1037	41	between	between	ADP
taxlaw-12712	1037	42	realization	realization	NOUN
taxlaw-12712	1037	43	and	and	CCONJ
taxlaw-12712	1037	44	antiabuse	antiabuse	NOUN
taxlaw-12712	1037	45	efforts	effort	NOUN
taxlaw-12712	1037	46	,	,	PUNCT
taxlaw-12712	1037	47	which	which	PRON
taxlaw-12712	1037	48	depend	depend	VERB
taxlaw-12712	1037	49	on	on	ADP
taxlaw-12712	1037	50	context	context	NOUN
taxlaw-12712	1037	51	rather	rather	ADV
taxlaw-12712	1037	52	than	than	ADP
taxlaw-12712	1037	53	a	a	DET
taxlaw-12712	1037	54	one	one	NUM
taxlaw-12712	1037	55	-	-	PUNCT
taxlaw-12712	1037	56	way	way	NOUN
taxlaw-12712	1037	57	ratchet	ratchet	NOUN
taxlaw-12712	1037	58	to	to	PART
taxlaw-12712	1037	59	move	move	VERB
taxlaw-12712	1037	60	away	away	ADV
taxlaw-12712	1037	61	from	from	ADP
taxlaw-12712	1037	62	realization	realization	NOUN
taxlaw-12712	1037	63	in	in	ADP
taxlaw-12712	1037	64	some	some	DET
taxlaw-12712	1037	65	contexts	contexts	NOUN
taxlaw-12712	1037	66	.	.	PUNCT
taxlaw-12712	1038	1	similarly	similarly	ADV
taxlaw-12712	1038	2	,	,	PUNCT
taxlaw-12712	1038	3	realization	realization	NOUN
taxlaw-12712	1038	4	principles	principle	NOUN
taxlaw-12712	1038	5	may	may	AUX
taxlaw-12712	1038	6	produce	produce	VERB
taxlaw-12712	1038	7	collateral	collateral	ADJ
taxlaw-12712	1038	8	consequences	consequence	NOUN
taxlaw-12712	1038	9	that	that	PRON
taxlaw-12712	1038	10	themselves	themselves	PRON
taxlaw-12712	1038	11	lead	lead	VERB
taxlaw-12712	1038	12	to	to	ADP
taxlaw-12712	1038	13	abuse	abuse	NOUN
taxlaw-12712	1038	14	.	.	PUNCT
taxlaw-12712	1039	1	after	after	SCONJ
taxlaw-12712	1039	2	macomber	macomber	PROPN
taxlaw-12712	1039	3	declared	declare	VERB
taxlaw-12712	1039	4	stock	stock	NOUN
taxlaw-12712	1039	5	dividends	dividend	NOUN
taxlaw-12712	1039	6	tax	tax	NOUN
taxlaw-12712	1039	7	-	-	PUNCT
taxlaw-12712	1039	8	free	free	ADJ
taxlaw-12712	1039	9	,	,	PUNCT
taxlaw-12712	1039	10	some	some	DET
taxlaw-12712	1039	11	corporations	corporation	NOUN
taxlaw-12712	1039	12	took	take	VERB
taxlaw-12712	1039	13	the	the	DET
taxlaw-12712	1039	14	position	position	NOUN
taxlaw-12712	1039	15	that	that	SCONJ
taxlaw-12712	1039	16	those	those	DET
taxlaw-12712	1039	17	tax	tax	NOUN
taxlaw-12712	1039	18	-	-	PUNCT
taxlaw-12712	1039	19	free	free	ADJ
taxlaw-12712	1039	20	dividends	dividend	NOUN
taxlaw-12712	1039	21	also	also	ADV
taxlaw-12712	1039	22	reduced	reduce	VERB
taxlaw-12712	1039	23	earnings	earning	NOUN
taxlaw-12712	1039	24	and	and	CCONJ
taxlaw-12712	1039	25	profits	profit	NOUN
taxlaw-12712	1039	26	,	,	PUNCT
taxlaw-12712	1039	27	which	which	PRON
taxlaw-12712	1039	28	allowed	allow	VERB
taxlaw-12712	1039	29	subsequent	subsequent	ADJ
taxlaw-12712	1039	30	cash	cash	NOUN
taxlaw-12712	1039	31	distributions	distribution	NOUN
taxlaw-12712	1039	32	to	to	PART
taxlaw-12712	1039	33	qualify	qualify	VERB
taxlaw-12712	1039	34	as	as	ADP
taxlaw-12712	1039	35	returns	return	NOUN
taxlaw-12712	1039	36	of	of	ADP
taxlaw-12712	1039	37	capital	capital	NOUN
taxlaw-12712	1039	38	or	or	CCONJ
taxlaw-12712	1039	39	exempt	exempt	ADJ
taxlaw-12712	1039	40	distributions	distribution	NOUN
taxlaw-12712	1039	41	out	out	ADP
taxlaw-12712	1039	42	of	of	ADP
taxlaw-12712	1039	43	pre-1913	pre-1913	NOUN
taxlaw-12712	1039	44	earnings	earning	NOUN
taxlaw-12712	1039	45	and	and	CCONJ
taxlaw-12712	1039	46	profits.265	profits.265	NOUN
taxlaw-12712	1039	47	although	although	SCONJ
taxlaw-12712	1039	48	congress	congress	PROPN
taxlaw-12712	1039	49	closed	close	VERB
taxlaw-12712	1039	50	this	this	DET
taxlaw-12712	1039	51	loophole	loophole	NOUN
taxlaw-12712	1039	52	by	by	ADP
taxlaw-12712	1039	53	stipulating	stipulate	VERB
taxlaw-12712	1039	54	that	that	SCONJ
taxlaw-12712	1039	55	tax	tax	NOUN
taxlaw-12712	1039	56	-	-	PUNCT
taxlaw-12712	1039	57	free	free	ADJ
taxlaw-12712	1039	58	stock	stock	NOUN
taxlaw-12712	1039	59	dividends	dividend	NOUN
taxlaw-12712	1039	60	do	do	AUX
taxlaw-12712	1039	61	not	not	PART
taxlaw-12712	1039	62	reduce	reduce	VERB
taxlaw-12712	1039	63	earnings	earning	NOUN
taxlaw-12712	1039	64	and	and	CCONJ
taxlaw-12712	1039	65	profits,266	profits,266	NOUN
taxlaw-12712	1039	66	realization	realization	NOUN
taxlaw-12712	1039	67	as	as	ADP
taxlaw-12712	1039	68	a	a	DET
taxlaw-12712	1039	69	principle	principle	NOUN
taxlaw-12712	1039	70	facilitates	facilitate	VERB
taxlaw-12712	1039	71	these	these	DET
taxlaw-12712	1039	72	types	type	NOUN
taxlaw-12712	1039	73	of	of	ADP
taxlaw-12712	1039	74	disjunctures	disjuncture	NOUN
taxlaw-12712	1039	75	.	.	PUNCT
taxlaw-12712	1040	1	because	because	SCONJ
taxlaw-12712	1040	2	realization	realization	NOUN
taxlaw-12712	1040	3	implicates	implicate	VERB
taxlaw-12712	1040	4	the	the	DET
taxlaw-12712	1040	5	code	code	NOUN
taxlaw-12712	1040	6	’s	’s	PART
taxlaw-12712	1040	7	fundamental	fundamental	ADJ
taxlaw-12712	1040	8	plumbing	plumbing	NOUN
taxlaw-12712	1040	9	,	,	PUNCT
taxlaw-12712	1040	10	a	a	DET
taxlaw-12712	1040	11	constitutional	constitutional	ADJ
taxlaw-12712	1040	12	challenge	challenge	NOUN
taxlaw-12712	1040	13	that	that	PRON
taxlaw-12712	1040	14	expands	expand	VERB
taxlaw-12712	1040	15	or	or	CCONJ
taxlaw-12712	1040	16	contracts	contract	VERB
taxlaw-12712	1040	17	realization	realization	NOUN
taxlaw-12712	1040	18	’s	’s	PART
taxlaw-12712	1040	19	scope	scope	NOUN
taxlaw-12712	1040	20	can	can	AUX
taxlaw-12712	1040	21	have	have	VERB
taxlaw-12712	1040	22	idiosyncratic	idiosyncratic	ADJ
taxlaw-12712	1040	23	collateral	collateral	ADJ
taxlaw-12712	1040	24	effects	effect	NOUN
taxlaw-12712	1040	25	that	that	PRON
taxlaw-12712	1040	26	facilitate	facilitate	VERB
taxlaw-12712	1040	27	abuse	abuse	NOUN
taxlaw-12712	1040	28	by	by	ADP
taxlaw-12712	1040	29	taxpayers	taxpayer	NOUN
taxlaw-12712	1040	30	and	and	CCONJ
taxlaw-12712	1040	31	their	their	PRON
taxlaw-12712	1040	32	advisors	advisor	NOUN
taxlaw-12712	1040	33	.	.	PUNCT
taxlaw-12712	1041	1	doctrinally	doctrinally	ADV
taxlaw-12712	1041	2	,	,	PUNCT
taxlaw-12712	1041	3	the	the	DET
taxlaw-12712	1041	4	role	role	NOUN
taxlaw-12712	1041	5	of	of	ADP
taxlaw-12712	1041	6	abuse	abuse	NOUN
taxlaw-12712	1041	7	and	and	CCONJ
taxlaw-12712	1041	8	antiabuse	antiabuse	NOUN
taxlaw-12712	1041	9	remains	remain	VERB
taxlaw-12712	1041	10	underdeveloped	underdeveloped	ADJ
taxlaw-12712	1041	11	in	in	ADP
taxlaw-12712	1041	12	the	the	DET
taxlaw-12712	1041	13	realization	realization	NOUN
taxlaw-12712	1041	14	context	context	NOUN
taxlaw-12712	1041	15	,	,	PUNCT
taxlaw-12712	1041	16	since	since	SCONJ
taxlaw-12712	1041	17	many	many	ADJ
taxlaw-12712	1041	18	realization	realization	NOUN
taxlaw-12712	1041	19	-	-	PUNCT
taxlaw-12712	1041	20	oriented	orient	VERB
taxlaw-12712	1041	21	antiabuse	antiabuse	NOUN
taxlaw-12712	1041	22	rules	rule	NOUN
taxlaw-12712	1041	23	are	be	AUX
taxlaw-12712	1041	24	statutory	statutory	ADJ
taxlaw-12712	1041	25	or	or	CCONJ
taxlaw-12712	1041	26	regulatory	regulatory	ADJ
taxlaw-12712	1041	27	.	.	PUNCT
taxlaw-12712	1042	1	to	to	ADP
taxlaw-12712	1042	2	the	the	DET
taxlaw-12712	1042	3	extent	extent	NOUN
taxlaw-12712	1042	4	that	that	SCONJ
taxlaw-12712	1042	5	the	the	DET
taxlaw-12712	1042	6	constitution	constitution	NOUN
taxlaw-12712	1042	7	requires	require	VERB
taxlaw-12712	1042	8	realization	realization	NOUN
taxlaw-12712	1042	9	,	,	PUNCT
taxlaw-12712	1042	10	the	the	DET
taxlaw-12712	1042	11	doctrinal	doctrinal	ADJ
taxlaw-12712	1042	12	role	role	NOUN
taxlaw-12712	1042	13	of	of	ADP
taxlaw-12712	1042	14	abuse	abuse	NOUN
taxlaw-12712	1042	15	and	and	CCONJ
taxlaw-12712	1042	16	antiabuse	antiabuse	ADJ
taxlaw-12712	1042	17	warrants	warrant	NOUN
taxlaw-12712	1042	18	greater	great	ADJ
taxlaw-12712	1042	19	specification	specification	NOUN
taxlaw-12712	1042	20	.	.	PUNCT
taxlaw-12712	1043	1	3	3	X
taxlaw-12712	1043	2	.	.	X
taxlaw-12712	1043	3	line	line	NOUN
taxlaw-12712	1043	4	-	-	PUNCT
taxlaw-12712	1043	5	drawing	draw	VERB
taxlaw-12712	1043	6	and	and	CCONJ
taxlaw-12712	1043	7	realization	realization	NOUN
taxlaw-12712	1043	8	realization	realization	NOUN
taxlaw-12712	1043	9	’s	’s	PART
taxlaw-12712	1043	10	murky	murky	ADJ
taxlaw-12712	1043	11	contextual	contextual	ADJ
taxlaw-12712	1043	12	and	and	CCONJ
taxlaw-12712	1043	13	purposive	purposive	ADJ
taxlaw-12712	1043	14	underpinnings	underpinning	NOUN
taxlaw-12712	1043	15	place	place	VERB
taxlaw-12712	1043	16	greater	great	ADJ
taxlaw-12712	1043	17	pressure	pressure	NOUN
taxlaw-12712	1043	18	on	on	ADP
taxlaw-12712	1043	19	principled	principled	ADJ
taxlaw-12712	1043	20	line	line	NOUN
taxlaw-12712	1043	21	-	-	PUNCT
taxlaw-12712	1043	22	drawing	drawing	NOUN
taxlaw-12712	1043	23	with	with	ADP
taxlaw-12712	1043	24	respect	respect	NOUN
taxlaw-12712	1043	25	to	to	ADP
taxlaw-12712	1043	26	the	the	DET
taxlaw-12712	1043	27	factual	factual	ADJ
taxlaw-12712	1043	28	continuum	continuum	NOUN
taxlaw-12712	1043	29	between	between	ADP
taxlaw-12712	1043	30	realization	realization	NOUN
taxlaw-12712	1043	31	and	and	CCONJ
taxlaw-12712	1043	32	nonrealization	nonrealization	NOUN
taxlaw-12712	1043	33	.	.	PUNCT
taxlaw-12712	1044	1	an	an	DET
taxlaw-12712	1044	2	element	element	NOUN
taxlaw-12712	1044	3	-	-	PUNCT
taxlaw-12712	1044	4	driven	drive	VERB
taxlaw-12712	1044	5	approach	approach	NOUN
taxlaw-12712	1044	6	may	may	AUX
taxlaw-12712	1044	7	prove	prove	VERB
taxlaw-12712	1044	8	uniquely	uniquely	ADV
taxlaw-12712	1044	9	unsuited	unsuited	ADJ
taxlaw-12712	1044	10	to	to	ADP
taxlaw-12712	1044	11	making	make	VERB
taxlaw-12712	1044	12	these	these	DET
taxlaw-12712	1044	13	judgments.267	judgments.267	NOUN
taxlaw-12712	1044	14	as	as	SCONJ
taxlaw-12712	1044	15	an	an	DET
taxlaw-12712	1044	16	alternative,268	alternative,268	PROPN
taxlaw-12712	1044	17	courts	court	NOUN
taxlaw-12712	1044	18	might	might	AUX
taxlaw-12712	1044	19	consult	consult	VERB
taxlaw-12712	1044	20	broader	broad	ADJ
taxlaw-12712	1044	21	values	value	NOUN
taxlaw-12712	1044	22	to	to	PART
taxlaw-12712	1044	23	give	give	VERB
taxlaw-12712	1044	24	content	content	NOUN
taxlaw-12712	1044	25	to	to	ADP
taxlaw-12712	1044	26	a	a	DET
taxlaw-12712	1044	27	constitutional	constitutional	ADJ
taxlaw-12712	1044	28	realization	realization	NOUN
taxlaw-12712	1044	29	principle	principle	NOUN
taxlaw-12712	1044	30	.	.	PUNCT
taxlaw-12712	1045	1	potential	potential	ADJ
taxlaw-12712	1045	2	candidates	candidate	NOUN
taxlaw-12712	1045	3	for	for	ADP
taxlaw-12712	1045	4	these	these	DET
taxlaw-12712	1045	5	broader	broad	ADJ
taxlaw-12712	1045	6	values	value	NOUN
taxlaw-12712	1045	7	include	include	VERB
taxlaw-12712	1045	8	traditional	traditional	ADJ
taxlaw-12712	1045	9	tax	tax	NOUN
taxlaw-12712	1045	10	policy	policy	NOUN
taxlaw-12712	1045	11	norms	norm	NOUN
taxlaw-12712	1045	12	such	such	ADJ
taxlaw-12712	1045	13	as	as	ADP
taxlaw-12712	1045	14	equity	equity	NOUN
taxlaw-12712	1045	15	,	,	PUNCT
taxlaw-12712	1045	16	efficiency	efficiency	NOUN
taxlaw-12712	1045	17	,	,	PUNCT
taxlaw-12712	1045	18	and	and	CCONJ
taxlaw-12712	1045	19	administrative	administrative	ADJ
taxlaw-12712	1045	20	ease	ease	NOUN
taxlaw-12712	1045	21	.	.	PUNCT
taxlaw-12712	1046	1	setting	set	VERB
taxlaw-12712	1046	2	aside	aside	ADP
taxlaw-12712	1046	3	equity	equity	NOUN
taxlaw-12712	1046	4	(	(	PUNCT
taxlaw-12712	1046	5	and	and	CCONJ
taxlaw-12712	1046	6	its	its	PRON
taxlaw-12712	1046	7	intrinsic	intrinsic	ADJ
taxlaw-12712	1046	8	normativity),269	normativity),269	NOUN
taxlaw-12712	1046	9	both	both	PRON
taxlaw-12712	1046	10	efficiency	efficiency	NOUN
taxlaw-12712	1046	11	and	and	CCONJ
taxlaw-12712	1046	12	administrative	administrative	ADJ
taxlaw-12712	1046	13	ease	ease	NOUN
taxlaw-12712	1046	14	provide	provide	VERB
taxlaw-12712	1046	15	prescriptions	prescription	NOUN
taxlaw-12712	1046	16	for	for	ADP
taxlaw-12712	1046	17	giving	give	VERB
taxlaw-12712	1046	18	content	content	NOUN
taxlaw-12712	1046	19	to	to	ADP
taxlaw-12712	1046	20	a	a	DET
taxlaw-12712	1046	21	constitutional	constitutional	ADJ
taxlaw-12712	1046	22	realization	realization	NOUN
taxlaw-12712	1046	23	requirement	requirement	NOUN
taxlaw-12712	1046	24	.	.	PUNCT
taxlaw-12712	1047	1	under	under	ADP
taxlaw-12712	1047	2	either	either	CCONJ
taxlaw-12712	1047	3	set	set	NOUN
taxlaw-12712	1047	4	of	of	ADP
taxlaw-12712	1047	5	derivatives	derivative	NOUN
taxlaw-12712	1047	6	traded	trade	VERB
taxlaw-12712	1047	7	on	on	ADP
taxlaw-12712	1047	8	markets	market	NOUN
taxlaw-12712	1047	9	with	with	ADP
taxlaw-12712	1047	10	similar	similar	ADJ
taxlaw-12712	1047	11	clearing	clearing	NOUN
taxlaw-12712	1047	12	mechanisms	mechanism	NOUN
taxlaw-12712	1047	13	.	.	PUNCT
taxlaw-12712	1048	1	263	263	NUM
taxlaw-12712	1048	2	see	see	VERB
taxlaw-12712	1048	3	wright	wright	PROPN
taxlaw-12712	1048	4	v.	v.	PROPN
taxlaw-12712	1048	5	comm’r	comm’r	PROPN
taxlaw-12712	1048	6	,	,	PUNCT
taxlaw-12712	1048	7	809	809	NUM
taxlaw-12712	1048	8	f.3d	f.3d	NUM
taxlaw-12712	1048	9	877	877	NUM
taxlaw-12712	1048	10	(	(	PUNCT
taxlaw-12712	1048	11	6th	6th	ADJ
taxlaw-12712	1048	12	cir	cir	NOUN
taxlaw-12712	1048	13	.	.	PROPN
taxlaw-12712	1048	14	2016	2016	NUM
taxlaw-12712	1048	15	)	)	PUNCT
taxlaw-12712	1048	16	(	(	PUNCT
taxlaw-12712	1048	17	approving	approve	VERB
taxlaw-12712	1048	18	a	a	DET
taxlaw-12712	1048	19	listed	list	VERB
taxlaw-12712	1048	20	transaction	transaction	NOUN
taxlaw-12712	1048	21	that	that	PRON
taxlaw-12712	1048	22	used	use	VERB
taxlaw-12712	1048	23	correlated	correlate	VERB
taxlaw-12712	1048	24	options	option	NOUN
taxlaw-12712	1048	25	on	on	ADP
taxlaw-12712	1048	26	foreign	foreign	ADJ
taxlaw-12712	1048	27	currency	currency	NOUN
taxlaw-12712	1048	28	to	to	PART
taxlaw-12712	1048	29	generate	generate	VERB
taxlaw-12712	1048	30	current	current	ADJ
taxlaw-12712	1048	31	losses	loss	NOUN
taxlaw-12712	1048	32	and	and	CCONJ
taxlaw-12712	1048	33	future	future	ADJ
taxlaw-12712	1048	34	gains	gain	NOUN
taxlaw-12712	1048	35	)	)	PUNCT
taxlaw-12712	1048	36	.	.	PUNCT
taxlaw-12712	1049	1	264	264	NUM
taxlaw-12712	1049	2	see	see	VERB
taxlaw-12712	1049	3	prop	prop	NOUN
taxlaw-12712	1049	4	.	.	PUNCT
taxlaw-12712	1050	1	treas	treas	PROPN
taxlaw-12712	1050	2	.	.	PUNCT
taxlaw-12712	1051	1	reg	reg	PROPN
taxlaw-12712	1051	2	.	.	PUNCT
taxlaw-12712	1052	1	§	§	PROPN
taxlaw-12712	1052	2	1.1256(g)-2(a	1.1256(g)-2(a	NUM
taxlaw-12712	1052	3	)	)	PUNCT
taxlaw-12712	1052	4	(	(	PUNCT
taxlaw-12712	1052	5	reversing	reverse	VERB
taxlaw-12712	1052	6	the	the	DET
taxlaw-12712	1052	7	outcome	outcome	NOUN
taxlaw-12712	1052	8	in	in	ADP
taxlaw-12712	1052	9	wright	wright	PROPN
taxlaw-12712	1052	10	by	by	ADP
taxlaw-12712	1052	11	eliminating	eliminate	VERB
taxlaw-12712	1052	12	markto	markto	NOUN
taxlaw-12712	1052	13	-	-	PUNCT
taxlaw-12712	1052	14	market	market	NOUN
taxlaw-12712	1052	15	taxation	taxation	NOUN
taxlaw-12712	1052	16	for	for	ADP
taxlaw-12712	1052	17	certain	certain	ADJ
taxlaw-12712	1052	18	options	option	NOUN
taxlaw-12712	1052	19	on	on	ADP
taxlaw-12712	1052	20	foreign	foreign	ADJ
taxlaw-12712	1052	21	currency	currency	NOUN
taxlaw-12712	1052	22	)	)	PUNCT
taxlaw-12712	1052	23	.	.	PUNCT
taxlaw-12712	1053	1	265	265	NUM
taxlaw-12712	1053	2	george	george	PROPN
taxlaw-12712	1053	3	f.	f.	PROPN
taxlaw-12712	1053	4	james	james	PROPN
taxlaw-12712	1053	5	,	,	PUNCT
taxlaw-12712	1053	6	the	the	DET
taxlaw-12712	1053	7	present	present	ADJ
taxlaw-12712	1053	8	status	status	NOUN
taxlaw-12712	1053	9	of	of	ADP
taxlaw-12712	1053	10	stock	stock	NOUN
taxlaw-12712	1053	11	dividends	dividend	NOUN
taxlaw-12712	1053	12	under	under	ADP
taxlaw-12712	1053	13	the	the	DET
taxlaw-12712	1053	14	sixteenth	sixteenth	ADJ
taxlaw-12712	1053	15	amendment	amendment	NOUN
taxlaw-12712	1053	16	,	,	PUNCT
taxlaw-12712	1053	17	6	6	NUM
taxlaw-12712	1053	18	u.	u.	NOUN
taxlaw-12712	1053	19	chi	chi	PROPN
taxlaw-12712	1053	20	.	.	PUNCT
taxlaw-12712	1054	1	l.	l.	PROPN
taxlaw-12712	1054	2	rev	rev	PROPN
taxlaw-12712	1054	3	.	.	PROPN
taxlaw-12712	1054	4	215	215	NUM
taxlaw-12712	1054	5	,	,	PUNCT
taxlaw-12712	1054	6	231	231	NUM
taxlaw-12712	1054	7	-	-	SYM
taxlaw-12712	1054	8	32	32	NUM
taxlaw-12712	1054	9	(	(	PUNCT
taxlaw-12712	1054	10	1939	1939	NUM
taxlaw-12712	1054	11	)	)	PUNCT
taxlaw-12712	1054	12	.	.	PUNCT
taxlaw-12712	1055	1	266	266	NUM
taxlaw-12712	1055	2	i.r.c	i.r.c	NOUN
taxlaw-12712	1055	3	.	.	PUNCT
taxlaw-12712	1056	1	§	§	PROPN
taxlaw-12712	1056	2	312(d)(1)(b	312(d)(1)(b	PROPN
taxlaw-12712	1056	3	)	)	PUNCT
taxlaw-12712	1056	4	.	.	PUNCT
taxlaw-12712	1057	1	267	267	NUM
taxlaw-12712	1057	2	see	see	VERB
taxlaw-12712	1057	3	david	david	PROPN
taxlaw-12712	1057	4	a.	a.	PROPN
taxlaw-12712	1057	5	weisbach	weisbach	PROPN
taxlaw-12712	1057	6	,	,	PUNCT
taxlaw-12712	1057	7	line	line	NOUN
taxlaw-12712	1057	8	-	-	PUNCT
taxlaw-12712	1057	9	drawing	drawing	NOUN
taxlaw-12712	1057	10	,	,	PUNCT
taxlaw-12712	1057	11	doctrine	doctrine	NOUN
taxlaw-12712	1057	12	,	,	PUNCT
taxlaw-12712	1057	13	and	and	CCONJ
taxlaw-12712	1057	14	efficiency	efficiency	NOUN
taxlaw-12712	1057	15	in	in	ADP
taxlaw-12712	1057	16	the	the	DET
taxlaw-12712	1057	17	tax	tax	NOUN
taxlaw-12712	1057	18	law	law	NOUN
taxlaw-12712	1057	19	,	,	PUNCT
taxlaw-12712	1057	20	84	84	NUM
taxlaw-12712	1057	21	cornell	cornell	PROPN
taxlaw-12712	1057	22	l.	l.	PROPN
taxlaw-12712	1057	23	rev	rev	PROPN
taxlaw-12712	1057	24	.	.	PROPN
taxlaw-12712	1057	25	1627	1627	NUM
taxlaw-12712	1057	26	,	,	PUNCT
taxlaw-12712	1057	27	1633	1633	NUM
taxlaw-12712	1057	28	-	-	SYM
taxlaw-12712	1057	29	37	37	NUM
taxlaw-12712	1057	30	(	(	PUNCT
taxlaw-12712	1057	31	1999	1999	NUM
taxlaw-12712	1057	32	)	)	PUNCT
taxlaw-12712	1057	33	.	.	PUNCT
taxlaw-12712	1058	1	268	268	NUM
taxlaw-12712	1058	2	courts	court	NOUN
taxlaw-12712	1058	3	’	'	PUNCT
taxlaw-12712	1058	4	substantial	substantial	ADJ
taxlaw-12712	1058	5	repudiation	repudiation	NOUN
taxlaw-12712	1058	6	of	of	ADP
taxlaw-12712	1058	7	macomber	macomber	PROPN
taxlaw-12712	1058	8	’s	’s	PART
taxlaw-12712	1058	9	separation	separation	NOUN
taxlaw-12712	1058	10	requirement	requirement	NOUN
taxlaw-12712	1058	11	indicates	indicate	VERB
taxlaw-12712	1058	12	that	that	SCONJ
taxlaw-12712	1058	13	adjudicators	adjudicator	NOUN
taxlaw-12712	1058	14	might	might	AUX
taxlaw-12712	1058	15	take	take	VERB
taxlaw-12712	1058	16	something	something	PRON
taxlaw-12712	1058	17	other	other	ADJ
taxlaw-12712	1058	18	than	than	ADP
taxlaw-12712	1058	19	an	an	DET
taxlaw-12712	1058	20	element	element	NOUN
taxlaw-12712	1058	21	-	-	PUNCT
taxlaw-12712	1058	22	based	base	VERB
taxlaw-12712	1058	23	approach	approach	NOUN
taxlaw-12712	1058	24	to	to	ADP
taxlaw-12712	1058	25	a	a	DET
taxlaw-12712	1058	26	constitutional	constitutional	ADJ
taxlaw-12712	1058	27	realization	realization	NOUN
taxlaw-12712	1058	28	requirement	requirement	NOUN
taxlaw-12712	1058	29	.	.	PUNCT
taxlaw-12712	1059	1	269	269	NUM
taxlaw-12712	1059	2	for	for	ADP
taxlaw-12712	1059	3	a	a	DET
taxlaw-12712	1059	4	brief	brief	ADJ
taxlaw-12712	1059	5	consideration	consideration	NOUN
taxlaw-12712	1059	6	of	of	ADP
taxlaw-12712	1059	7	equity	equity	NOUN
taxlaw-12712	1059	8	in	in	ADP
taxlaw-12712	1059	9	this	this	DET
taxlaw-12712	1059	10	context	context	NOUN
taxlaw-12712	1059	11	,	,	PUNCT
taxlaw-12712	1059	12	see	see	VERB
taxlaw-12712	1059	13	infra	infra	NOUN
taxlaw-12712	1059	14	part	part	NOUN
taxlaw-12712	1059	15	vi	vi	NOUN
taxlaw-12712	1059	16	.	.	NOUN
taxlaw-12712	1059	17	2024	2024	NUM
taxlaw-12712	1059	18	]	]	PUNCT
taxlaw-12712	1059	19	realization	realization	NOUN
taxlaw-12712	1059	20	rule	rule	NOUN
taxlaw-12712	1059	21	as	as	ADP
taxlaw-12712	1059	22	a	a	DET
taxlaw-12712	1059	23	legal	legal	ADJ
taxlaw-12712	1059	24	standard	standard	NOUN
taxlaw-12712	1059	25	37	37	NUM
taxlaw-12712	1059	26	values	value	NOUN
taxlaw-12712	1059	27	,	,	PUNCT
taxlaw-12712	1059	28	a	a	DET
taxlaw-12712	1059	29	constitutional	constitutional	ADJ
taxlaw-12712	1059	30	approach	approach	NOUN
taxlaw-12712	1059	31	to	to	ADP
taxlaw-12712	1059	32	realization	realization	NOUN
taxlaw-12712	1059	33	might	might	AUX
taxlaw-12712	1059	34	look	look	VERB
taxlaw-12712	1059	35	very	very	ADV
taxlaw-12712	1059	36	different	different	ADJ
taxlaw-12712	1059	37	from	from	ADP
taxlaw-12712	1059	38	current	current	ADJ
taxlaw-12712	1059	39	statutory	statutory	ADJ
taxlaw-12712	1059	40	law	law	NOUN
taxlaw-12712	1059	41	or	or	CCONJ
taxlaw-12712	1059	42	judicial	judicial	ADJ
taxlaw-12712	1059	43	interpretation	interpretation	NOUN
taxlaw-12712	1059	44	.	.	PUNCT
taxlaw-12712	1060	1	for	for	ADP
taxlaw-12712	1060	2	this	this	DET
taxlaw-12712	1060	3	reason	reason	NOUN
taxlaw-12712	1060	4	,	,	PUNCT
taxlaw-12712	1060	5	the	the	DET
taxlaw-12712	1060	6	availability	availability	NOUN
taxlaw-12712	1060	7	of	of	ADP
taxlaw-12712	1060	8	such	such	ADJ
taxlaw-12712	1060	9	values	value	NOUN
taxlaw-12712	1060	10	in	in	ADP
taxlaw-12712	1060	11	constitutional	constitutional	ADJ
taxlaw-12712	1060	12	analysis	analysis	NOUN
taxlaw-12712	1060	13	creates	create	VERB
taxlaw-12712	1060	14	a	a	DET
taxlaw-12712	1060	15	greater	great	ADJ
taxlaw-12712	1060	16	range	range	NOUN
taxlaw-12712	1060	17	of	of	ADP
taxlaw-12712	1060	18	ex	ex	PRON
taxlaw-12712	1060	19	post	post	NOUN
taxlaw-12712	1060	20	outcomes	outcome	NOUN
taxlaw-12712	1060	21	for	for	ADP
taxlaw-12712	1060	22	taxpayer	taxpayer	NOUN
taxlaw-12712	1060	23	-	-	PUNCT
taxlaw-12712	1060	24	initiated	initiate	VERB
taxlaw-12712	1060	25	controversies	controversy	NOUN
taxlaw-12712	1060	26	about	about	ADP
taxlaw-12712	1060	27	constitutional	constitutional	ADJ
taxlaw-12712	1060	28	realization.270	realization.270	NOUN
taxlaw-12712	1060	29	in	in	ADP
taxlaw-12712	1060	30	terms	term	NOUN
taxlaw-12712	1060	31	of	of	ADP
taxlaw-12712	1060	32	efficiency	efficiency	NOUN
taxlaw-12712	1060	33	,	,	PUNCT
taxlaw-12712	1060	34	the	the	DET
taxlaw-12712	1060	35	classic	classic	ADJ
taxlaw-12712	1060	36	approach	approach	NOUN
taxlaw-12712	1060	37	is	be	AUX
taxlaw-12712	1060	38	to	to	PART
taxlaw-12712	1060	39	delineate	delineate	VERB
taxlaw-12712	1060	40	holding	holding	NOUN
taxlaw-12712	1060	41	and	and	CCONJ
taxlaw-12712	1060	42	disposing	dispose	VERB
taxlaw-12712	1060	43	—	—	PUNCT
taxlaw-12712	1060	44	a	a	DET
taxlaw-12712	1060	45	basic	basic	ADJ
taxlaw-12712	1060	46	tenet	tenet	NOUN
taxlaw-12712	1060	47	of	of	ADP
taxlaw-12712	1060	48	realization	realization	NOUN
taxlaw-12712	1060	49	—	—	PUNCT
taxlaw-12712	1060	50	so	so	SCONJ
taxlaw-12712	1060	51	that	that	SCONJ
taxlaw-12712	1060	52	economically	economically	ADV
taxlaw-12712	1060	53	similar	similar	ADJ
taxlaw-12712	1060	54	transactions	transaction	NOUN
taxlaw-12712	1060	55	are	be	AUX
taxlaw-12712	1060	56	taxed	tax	VERB
taxlaw-12712	1060	57	the	the	DET
taxlaw-12712	1060	58	same.271	same.271	NOUN
taxlaw-12712	1060	59	this	this	DET
taxlaw-12712	1060	60	approach	approach	NOUN
taxlaw-12712	1060	61	is	be	AUX
taxlaw-12712	1060	62	inconsistent	inconsistent	ADJ
taxlaw-12712	1060	63	with	with	ADP
taxlaw-12712	1060	64	both	both	DET
taxlaw-12712	1060	65	existing	exist	VERB
taxlaw-12712	1060	66	law	law	NOUN
taxlaw-12712	1060	67	and	and	CCONJ
taxlaw-12712	1060	68	historical	historical	ADJ
taxlaw-12712	1060	69	interpretations	interpretation	NOUN
taxlaw-12712	1060	70	of	of	ADP
taxlaw-12712	1060	71	realization	realization	NOUN
taxlaw-12712	1060	72	,	,	PUNCT
taxlaw-12712	1060	73	which	which	PRON
taxlaw-12712	1060	74	take	take	VERB
taxlaw-12712	1060	75	a	a	DET
taxlaw-12712	1060	76	formalistic	formalistic	ADJ
taxlaw-12712	1060	77	approach	approach	NOUN
taxlaw-12712	1060	78	oriented	orient	VERB
taxlaw-12712	1060	79	towards	towards	ADP
taxlaw-12712	1060	80	legal	legal	ADJ
taxlaw-12712	1060	81	entitlements.272	entitlements.272	NOUN
taxlaw-12712	1060	82	historically	historically	ADV
taxlaw-12712	1060	83	,	,	PUNCT
taxlaw-12712	1060	84	realization	realization	NOUN
taxlaw-12712	1060	85	has	have	AUX
taxlaw-12712	1060	86	turned	turn	VERB
taxlaw-12712	1060	87	on	on	ADP
taxlaw-12712	1060	88	changes	change	NOUN
taxlaw-12712	1060	89	in	in	ADP
taxlaw-12712	1060	90	taxpayers	taxpayer	NOUN
taxlaw-12712	1060	91	’	’	PART
taxlaw-12712	1060	92	legal	legal	ADJ
taxlaw-12712	1060	93	relationships	relationship	NOUN
taxlaw-12712	1060	94	to	to	ADP
taxlaw-12712	1060	95	assets	asset	NOUN
taxlaw-12712	1060	96	,	,	PUNCT
taxlaw-12712	1060	97	not	not	PART
taxlaw-12712	1060	98	their	their	PRON
taxlaw-12712	1060	99	economic	economic	ADJ
taxlaw-12712	1060	100	relationships.273	relationships.273	NOUN
taxlaw-12712	1060	101	economic	economic	ADJ
taxlaw-12712	1060	102	relationships	relationship	NOUN
taxlaw-12712	1060	103	may	may	AUX
taxlaw-12712	1060	104	have	have	VERB
taxlaw-12712	1060	105	little	little	ADJ
taxlaw-12712	1060	106	to	to	PART
taxlaw-12712	1060	107	say	say	VERB
taxlaw-12712	1060	108	on	on	ADP
taxlaw-12712	1060	109	how	how	SCONJ
taxlaw-12712	1060	110	realization	realization	NOUN
taxlaw-12712	1060	111	works	work	VERB
taxlaw-12712	1060	112	.	.	PUNCT
taxlaw-12712	1061	1	for	for	ADP
taxlaw-12712	1061	2	example	example	NOUN
taxlaw-12712	1061	3	,	,	PUNCT
taxlaw-12712	1061	4	risk	risk	NOUN
taxlaw-12712	1061	5	operates	operate	VERB
taxlaw-12712	1061	6	ambiguously	ambiguously	ADV
taxlaw-12712	1061	7	in	in	ADP
taxlaw-12712	1061	8	the	the	DET
taxlaw-12712	1061	9	realization	realization	NOUN
taxlaw-12712	1061	10	context	context	NOUN
taxlaw-12712	1061	11	,	,	PUNCT
taxlaw-12712	1061	12	both	both	PRON
taxlaw-12712	1061	13	as	as	ADP
taxlaw-12712	1061	14	a	a	PRON
taxlaw-12712	1061	15	positive	positive	ADJ
taxlaw-12712	1061	16	and	and	CCONJ
taxlaw-12712	1061	17	normative	normative	ADJ
taxlaw-12712	1061	18	matter.274	matter.274	ADJ
taxlaw-12712	1061	19	changes	change	NOUN
taxlaw-12712	1061	20	in	in	ADP
taxlaw-12712	1061	21	the	the	DET
taxlaw-12712	1061	22	expected	expect	VERB
taxlaw-12712	1061	23	costs	cost	NOUN
taxlaw-12712	1061	24	of	of	ADP
taxlaw-12712	1061	25	risk	risk	NOUN
taxlaw-12712	1061	26	do	do	AUX
taxlaw-12712	1061	27	not	not	PART
taxlaw-12712	1061	28	have	have	VERB
taxlaw-12712	1061	29	a	a	DET
taxlaw-12712	1061	30	conclusive	conclusive	ADJ
taxlaw-12712	1061	31	connection	connection	NOUN
taxlaw-12712	1061	32	to	to	ADP
taxlaw-12712	1061	33	dispositions	disposition	NOUN
taxlaw-12712	1061	34	in	in	ADP
taxlaw-12712	1061	35	any	any	DET
taxlaw-12712	1061	36	sense	sense	NOUN
taxlaw-12712	1061	37	.	.	PUNCT
taxlaw-12712	1062	1	similarly	similarly	ADV
taxlaw-12712	1062	2	,	,	PUNCT
taxlaw-12712	1062	3	the	the	DET
taxlaw-12712	1062	4	nature	nature	NOUN
taxlaw-12712	1062	5	of	of	ADP
taxlaw-12712	1062	6	risk	risk	NOUN
taxlaw-12712	1062	7	may	may	AUX
taxlaw-12712	1062	8	change	change	VERB
taxlaw-12712	1062	9	,	,	PUNCT
taxlaw-12712	1062	10	but	but	CCONJ
taxlaw-12712	1062	11	again	again	ADV
taxlaw-12712	1062	12	,	,	PUNCT
taxlaw-12712	1062	13	has	have	VERB
taxlaw-12712	1062	14	little	little	ADJ
taxlaw-12712	1062	15	linkage	linkage	NOUN
taxlaw-12712	1062	16	to	to	ADP
taxlaw-12712	1062	17	dispositions	disposition	NOUN
taxlaw-12712	1062	18	.	.	PUNCT
taxlaw-12712	1063	1	finally	finally	ADV
taxlaw-12712	1063	2	,	,	PUNCT
taxlaw-12712	1063	3	risk	risk	NOUN
taxlaw-12712	1063	4	-	-	PUNCT
taxlaw-12712	1063	5	based	base	VERB
taxlaw-12712	1063	6	rules	rule	NOUN
taxlaw-12712	1063	7	may	may	AUX
taxlaw-12712	1063	8	fail	fail	VERB
taxlaw-12712	1063	9	to	to	PART
taxlaw-12712	1063	10	specify	specify	VERB
taxlaw-12712	1063	11	which	which	PRON
taxlaw-12712	1063	12	assets	asset	NOUN
taxlaw-12712	1063	13	are	be	AUX
taxlaw-12712	1063	14	subject	subject	ADJ
taxlaw-12712	1063	15	to	to	ADP
taxlaw-12712	1063	16	any	any	DET
taxlaw-12712	1063	17	change	change	NOUN
taxlaw-12712	1063	18	in	in	ADP
taxlaw-12712	1063	19	risk	risk	NOUN
taxlaw-12712	1063	20	.	.	PUNCT
taxlaw-12712	1064	1	a	a	DET
taxlaw-12712	1064	2	constitutional	constitutional	ADJ
taxlaw-12712	1064	3	realization	realization	NOUN
taxlaw-12712	1064	4	requirement	requirement	NOUN
taxlaw-12712	1064	5	could	could	AUX
taxlaw-12712	1064	6	incorporate	incorporate	VERB
taxlaw-12712	1064	7	these	these	DET
taxlaw-12712	1064	8	efficiency	efficiency	NOUN
taxlaw-12712	1064	9	-	-	PUNCT
taxlaw-12712	1064	10	oriented	orient	VERB
taxlaw-12712	1064	11	values	value	NOUN
taxlaw-12712	1064	12	in	in	ADP
taxlaw-12712	1064	13	analyzing	analyze	VERB
taxlaw-12712	1064	14	issues	issue	NOUN
taxlaw-12712	1064	15	of	of	ADP
taxlaw-12712	1064	16	holding	hold	VERB
taxlaw-12712	1064	17	and	and	CCONJ
taxlaw-12712	1064	18	disposing	dispose	VERB
taxlaw-12712	1064	19	.	.	PUNCT
taxlaw-12712	1065	1	one	one	NUM
taxlaw-12712	1065	2	explicit	explicit	ADJ
taxlaw-12712	1065	3	aim	aim	NOUN
taxlaw-12712	1065	4	might	might	AUX
taxlaw-12712	1065	5	be	be	AUX
taxlaw-12712	1065	6	to	to	PART
taxlaw-12712	1065	7	minimize	minimize	VERB
taxlaw-12712	1065	8	taxpayer	taxpayer	NOUN
taxlaw-12712	1065	9	game	game	NOUN
taxlaw-12712	1065	10	-	-	PUNCT
taxlaw-12712	1065	11	playing	playing	NOUN
taxlaw-12712	1065	12	across	across	ADP
taxlaw-12712	1065	13	the	the	DET
taxlaw-12712	1065	14	line	line	NOUN
taxlaw-12712	1065	15	that	that	PRON
taxlaw-12712	1065	16	triggers	trigger	VERB
taxlaw-12712	1065	17	realization	realization	NOUN
taxlaw-12712	1065	18	.	.	PUNCT
taxlaw-12712	1066	1	such	such	DET
taxlaw-12712	1066	2	an	an	DET
taxlaw-12712	1066	3	approach	approach	NOUN
taxlaw-12712	1066	4	to	to	ADP
taxlaw-12712	1066	5	constitutional	constitutional	ADJ
taxlaw-12712	1066	6	realization	realization	NOUN
taxlaw-12712	1066	7	would	would	AUX
taxlaw-12712	1066	8	ameliorate	ameliorate	VERB
taxlaw-12712	1066	9	many	many	ADJ
taxlaw-12712	1066	10	doctrinal	doctrinal	ADJ
taxlaw-12712	1066	11	ambiguities	ambiguity	NOUN
taxlaw-12712	1066	12	but	but	CCONJ
taxlaw-12712	1066	13	simultaneously	simultaneously	ADV
taxlaw-12712	1066	14	unsettle	unsettle	VERB
taxlaw-12712	1066	15	vast	vast	ADJ
taxlaw-12712	1066	16	areas	area	NOUN
taxlaw-12712	1066	17	of	of	ADP
taxlaw-12712	1066	18	current	current	ADJ
taxlaw-12712	1066	19	law	law	NOUN
taxlaw-12712	1066	20	.	.	PUNCT
taxlaw-12712	1067	1	in	in	ADP
taxlaw-12712	1067	2	terms	term	NOUN
taxlaw-12712	1067	3	of	of	ADP
taxlaw-12712	1067	4	administrative	administrative	ADJ
taxlaw-12712	1067	5	ease	ease	NOUN
taxlaw-12712	1067	6	,	,	PUNCT
taxlaw-12712	1067	7	the	the	DET
taxlaw-12712	1067	8	conventional	conventional	ADJ
taxlaw-12712	1067	9	legal	legal	ADJ
taxlaw-12712	1067	10	wisdom	wisdom	NOUN
taxlaw-12712	1067	11	since	since	SCONJ
taxlaw-12712	1067	12	1940	1940	NUM
taxlaw-12712	1067	13	has	have	AUX
taxlaw-12712	1067	14	hewed	hew	VERB
taxlaw-12712	1067	15	to	to	ADP
taxlaw-12712	1067	16	the	the	DET
taxlaw-12712	1067	17	supreme	supreme	PROPN
taxlaw-12712	1067	18	court	court	PROPN
taxlaw-12712	1067	19	’s	’s	PART
taxlaw-12712	1067	20	dicta	dicta	ADJ
taxlaw-12712	1067	21	that	that	SCONJ
taxlaw-12712	1067	22	realization	realization	NOUN
taxlaw-12712	1067	23	is	be	AUX
taxlaw-12712	1067	24	“	"	PUNCT
taxlaw-12712	1067	25	founded	found	VERB
taxlaw-12712	1067	26	on	on	ADP
taxlaw-12712	1067	27	administrative	administrative	ADJ
taxlaw-12712	1067	28	convenience	convenience	NOUN
taxlaw-12712	1067	29	.	.	PUNCT
taxlaw-12712	1068	1	”275	”275	PROPN
taxlaw-12712	1068	2	realization	realization	NOUN
taxlaw-12712	1068	3	might	might	AUX
taxlaw-12712	1068	4	defer	defer	VERB
taxlaw-12712	1068	5	taxation	taxation	NOUN
taxlaw-12712	1068	6	until	until	SCONJ
taxlaw-12712	1068	7	taxpayers	taxpayer	NOUN
taxlaw-12712	1068	8	have	have	VERB
taxlaw-12712	1068	9	liquidity	liquidity	NOUN
taxlaw-12712	1068	10	,	,	PUNCT
taxlaw-12712	1068	11	though	though	SCONJ
taxlaw-12712	1068	12	this	this	DET
taxlaw-12712	1068	13	rationale	rationale	NOUN
taxlaw-12712	1068	14	is	be	AUX
taxlaw-12712	1068	15	contrary	contrary	ADJ
taxlaw-12712	1068	16	to	to	ADP
taxlaw-12712	1068	17	current	current	ADJ
taxlaw-12712	1068	18	statutory	statutory	ADJ
taxlaw-12712	1068	19	and	and	CCONJ
taxlaw-12712	1068	20	constitutional	constitutional	ADJ
taxlaw-12712	1068	21	law	law	NOUN
taxlaw-12712	1068	22	.	.	PUNCT
taxlaw-12712	1069	1	if	if	SCONJ
taxlaw-12712	1069	2	no	no	DET
taxlaw-12712	1069	3	separation	separation	NOUN
taxlaw-12712	1069	4	is	be	AUX
taxlaw-12712	1069	5	required	require	VERB
taxlaw-12712	1069	6	,	,	PUNCT
taxlaw-12712	1069	7	then	then	ADV
taxlaw-12712	1069	8	liquidity	liquidity	NOUN
taxlaw-12712	1069	9	can	can	AUX
taxlaw-12712	1069	10	not	not	PART
taxlaw-12712	1069	11	always	always	ADV
taxlaw-12712	1069	12	justify	justify	VERB
taxlaw-12712	1069	13	a	a	DET
taxlaw-12712	1069	14	realization	realization	NOUN
taxlaw-12712	1069	15	requirement	requirement	NOUN
taxlaw-12712	1069	16	.	.	PUNCT
taxlaw-12712	1070	1	similarly	similarly	ADV
taxlaw-12712	1070	2	,	,	PUNCT
taxlaw-12712	1070	3	concerns	concern	NOUN
taxlaw-12712	1070	4	about	about	ADP
taxlaw-12712	1070	5	the	the	DET
taxlaw-12712	1070	6	practicalities	practicality	NOUN
taxlaw-12712	1070	7	of	of	ADP
taxlaw-12712	1070	8	valuation	valuation	NOUN
taxlaw-12712	1070	9	say	say	VERB
taxlaw-12712	1070	10	little	little	ADJ
taxlaw-12712	1070	11	about	about	ADP
taxlaw-12712	1070	12	constitutional	constitutional	ADJ
taxlaw-12712	1070	13	realization	realization	NOUN
taxlaw-12712	1070	14	,	,	PUNCT
taxlaw-12712	1070	15	which	which	PRON
taxlaw-12712	1070	16	would	would	AUX
taxlaw-12712	1070	17	have	have	VERB
taxlaw-12712	1070	18	to	to	PART
taxlaw-12712	1070	19	be	be	AUX
taxlaw-12712	1070	20	much	much	ADV
taxlaw-12712	1070	21	narrower	narrow	ADJ
taxlaw-12712	1070	22	than	than	ADP
taxlaw-12712	1070	23	current	current	ADJ
taxlaw-12712	1070	24	law	law	NOUN
taxlaw-12712	1070	25	to	to	PART
taxlaw-12712	1070	26	avoid	avoid	VERB
taxlaw-12712	1070	27	valuation	valuation	NOUN
taxlaw-12712	1070	28	issues.276	issues.276	ADJ
taxlaw-12712	1070	29	finally	finally	ADV
taxlaw-12712	1070	30	,	,	PUNCT
taxlaw-12712	1070	31	realization	realization	NOUN
taxlaw-12712	1070	32	may	may	AUX
taxlaw-12712	1070	33	reduce	reduce	VERB
taxlaw-12712	1070	34	transaction	transaction	NOUN
taxlaw-12712	1070	35	costs	cost	NOUN
taxlaw-12712	1070	36	in	in	ADP
taxlaw-12712	1070	37	measuring	measure	VERB
taxlaw-12712	1070	38	income	income	NOUN
taxlaw-12712	1070	39	,	,	PUNCT
taxlaw-12712	1070	40	since	since	SCONJ
taxlaw-12712	1070	41	there	there	PRON
taxlaw-12712	1070	42	already	already	ADV
taxlaw-12712	1070	43	is	be	AUX
taxlaw-12712	1070	44	a	a	DET
taxlaw-12712	1070	45	taxable	taxable	ADJ
taxlaw-12712	1070	46	event	event	NOUN
taxlaw-12712	1070	47	that	that	PRON
taxlaw-12712	1070	48	incurs	incur	VERB
taxlaw-12712	1070	49	some	some	DET
taxlaw-12712	1070	50	overlapping	overlap	VERB
taxlaw-12712	1070	51	costs	cost	NOUN
taxlaw-12712	1070	52	,	,	PUNCT
taxlaw-12712	1070	53	though	though	SCONJ
taxlaw-12712	1070	54	the	the	DET
taxlaw-12712	1070	55	scope	scope	NOUN
taxlaw-12712	1070	56	of	of	ADP
taxlaw-12712	1070	57	taxable	taxable	ADJ
taxlaw-12712	1070	58	events	event	NOUN
taxlaw-12712	1070	59	is	be	AUX
taxlaw-12712	1070	60	uncertain	uncertain	ADJ
taxlaw-12712	1070	61	enough	enough	ADV
taxlaw-12712	1070	62	that	that	SCONJ
taxlaw-12712	1070	63	this	this	DET
taxlaw-12712	1070	64	overlap	overlap	NOUN
taxlaw-12712	1070	65	may	may	AUX
taxlaw-12712	1070	66	be	be	AUX
taxlaw-12712	1070	67	immaterial.277	immaterial.277	ADV
taxlaw-12712	1070	68	more	more	ADV
taxlaw-12712	1070	69	generally	generally	ADV
taxlaw-12712	1070	70	,	,	PUNCT
taxlaw-12712	1070	71	administrative	administrative	ADJ
taxlaw-12712	1070	72	convenience	convenience	NOUN
taxlaw-12712	1070	73	introduces	introduce	NOUN
taxlaw-12712	1070	74	optionality	optionality	NOUN
taxlaw-12712	1070	75	to	to	ADP
taxlaw-12712	1070	76	the	the	DET
taxlaw-12712	1070	77	doctrinal	doctrinal	ADJ
taxlaw-12712	1070	78	analysis	analysis	NOUN
taxlaw-12712	1070	79	of	of	ADP
taxlaw-12712	1070	80	realization	realization	NOUN
taxlaw-12712	1070	81	,	,	PUNCT
taxlaw-12712	1070	82	which	which	PRON
taxlaw-12712	1070	83	allows	allow	VERB
taxlaw-12712	1070	84	for	for	ADP
taxlaw-12712	1070	85	departures	departure	NOUN
taxlaw-12712	1070	86	from	from	ADP
taxlaw-12712	1070	87	whatever	whatever	DET
taxlaw-12712	1070	88	substantive	substantive	ADJ
taxlaw-12712	1070	89	framework	framework	NOUN
taxlaw-12712	1070	90	applies	apply	VERB
taxlaw-12712	1070	91	.	.	PUNCT
taxlaw-12712	1071	1	this	this	DET
taxlaw-12712	1071	2	optionality	optionality	NOUN
taxlaw-12712	1071	3	adds	add	VERB
taxlaw-12712	1071	4	further	further	ADJ
taxlaw-12712	1071	5	contingency	contingency	NOUN
taxlaw-12712	1071	6	to	to	ADP
taxlaw-12712	1071	7	any	any	DET
taxlaw-12712	1071	8	constitutional	constitutional	ADJ
taxlaw-12712	1071	9	realization	realization	NOUN
taxlaw-12712	1071	10	analysis	analysis	NOUN
taxlaw-12712	1071	11	.	.	PUNCT
taxlaw-12712	1072	1	270	270	NUM
taxlaw-12712	1072	2	references	reference	NOUN
taxlaw-12712	1072	3	to	to	ADP
taxlaw-12712	1072	4	broader	broad	ADJ
taxlaw-12712	1072	5	values	value	NOUN
taxlaw-12712	1072	6	also	also	ADV
taxlaw-12712	1072	7	are	be	AUX
taxlaw-12712	1072	8	consistent	consistent	ADJ
taxlaw-12712	1072	9	with	with	ADP
taxlaw-12712	1072	10	this	this	DET
taxlaw-12712	1072	11	article	article	NOUN
taxlaw-12712	1072	12	’s	’s	PART
taxlaw-12712	1072	13	characterization	characterization	NOUN
taxlaw-12712	1072	14	of	of	ADP
taxlaw-12712	1072	15	a	a	DET
taxlaw-12712	1072	16	constitutional	constitutional	ADJ
taxlaw-12712	1072	17	realization	realization	NOUN
taxlaw-12712	1072	18	requirement	requirement	NOUN
taxlaw-12712	1072	19	as	as	ADP
taxlaw-12712	1072	20	a	a	DET
taxlaw-12712	1072	21	taxpayer	taxpayer	NOUN
taxlaw-12712	1072	22	-	-	PUNCT
taxlaw-12712	1072	23	initiated	initiate	VERB
taxlaw-12712	1072	24	antiabuse	antiabuse	NOUN
taxlaw-12712	1072	25	doctrine	doctrine	NOUN
taxlaw-12712	1072	26	.	.	PUNCT
taxlaw-12712	1073	1	see	see	VERB
taxlaw-12712	1073	2	infra	infra	NOUN
taxlaw-12712	1073	3	part	part	NOUN
taxlaw-12712	1073	4	iii.c	iii.c	NOUN
taxlaw-12712	1073	5	.	.	PUNCT
taxlaw-12712	1073	6	271	271	NUM
taxlaw-12712	1073	7	see	see	VERB
taxlaw-12712	1073	8	weisbach	weisbach	NOUN
taxlaw-12712	1073	9	,	,	PUNCT
taxlaw-12712	1073	10	supra	supra	PROPN
taxlaw-12712	1073	11	note	note	NOUN
taxlaw-12712	1073	12	267	267	NUM
taxlaw-12712	1073	13	,	,	PUNCT
taxlaw-12712	1073	14	at	at	ADP
taxlaw-12712	1073	15	1631	1631	NUM
taxlaw-12712	1073	16	(	(	PUNCT
taxlaw-12712	1073	17	noting	note	VERB
taxlaw-12712	1073	18	that	that	SCONJ
taxlaw-12712	1073	19	distributional	distributional	ADJ
taxlaw-12712	1073	20	effects	effect	NOUN
taxlaw-12712	1073	21	—	—	PUNCT
taxlaw-12712	1073	22	that	that	PRON
taxlaw-12712	1073	23	is	is	ADV
taxlaw-12712	1073	24	,	,	PUNCT
taxlaw-12712	1073	25	equity	equity	NOUN
taxlaw-12712	1073	26	—	—	PUNCT
taxlaw-12712	1073	27	also	also	ADV
taxlaw-12712	1073	28	must	must	AUX
taxlaw-12712	1073	29	be	be	AUX
taxlaw-12712	1073	30	accounted	account	VERB
taxlaw-12712	1073	31	for	for	ADP
taxlaw-12712	1073	32	in	in	ADP
taxlaw-12712	1073	33	line	line	NOUN
taxlaw-12712	1073	34	-	-	PUNCT
taxlaw-12712	1073	35	drawing	drawing	NOUN
taxlaw-12712	1073	36	)	)	PUNCT
taxlaw-12712	1073	37	.	.	PUNCT
taxlaw-12712	1074	1	272	272	NUM
taxlaw-12712	1074	2	see	see	VERB
taxlaw-12712	1074	3	deborah	deborah	PROPN
taxlaw-12712	1074	4	paul	paul	PROPN
taxlaw-12712	1074	5	,	,	PUNCT
taxlaw-12712	1074	6	another	another	DET
taxlaw-12712	1074	7	uneasy	uneasy	ADJ
taxlaw-12712	1074	8	compromise	compromise	NOUN
taxlaw-12712	1074	9	:	:	PUNCT
taxlaw-12712	1074	10	the	the	DET
taxlaw-12712	1074	11	treatment	treatment	NOUN
taxlaw-12712	1074	12	of	of	ADP
taxlaw-12712	1074	13	hedging	hedging	NOUN
taxlaw-12712	1074	14	in	in	ADP
taxlaw-12712	1074	15	a	a	DET
taxlaw-12712	1074	16	realization	realization	NOUN
taxlaw-12712	1074	17	income	income	NOUN
taxlaw-12712	1074	18	tax	tax	NOUN
taxlaw-12712	1074	19	,	,	PUNCT
taxlaw-12712	1074	20	3	3	NUM
taxlaw-12712	1074	21	fla	fla	NOUN
taxlaw-12712	1074	22	.	.	PUNCT
taxlaw-12712	1075	1	tax	tax	PROPN
taxlaw-12712	1075	2	rev	rev	PROPN
taxlaw-12712	1075	3	.	.	PROPN
taxlaw-12712	1075	4	1	1	NUM
taxlaw-12712	1075	5	,	,	PUNCT
taxlaw-12712	1075	6	5	5	NUM
taxlaw-12712	1075	7	(	(	PUNCT
taxlaw-12712	1075	8	1996	1996	NUM
taxlaw-12712	1075	9	)	)	PUNCT
taxlaw-12712	1076	1	(	(	PUNCT
taxlaw-12712	1076	2	describing	describe	VERB
taxlaw-12712	1076	3	this	this	DET
taxlaw-12712	1076	4	formalism	formalism	NOUN
taxlaw-12712	1076	5	as	as	ADP
taxlaw-12712	1076	6	“	"	PUNCT
taxlaw-12712	1076	7	inevitable	inevitable	ADJ
taxlaw-12712	1076	8	”	"	PUNCT
taxlaw-12712	1076	9	)	)	PUNCT
taxlaw-12712	1076	10	.	.	PUNCT
taxlaw-12712	1077	1	273	273	NUM
taxlaw-12712	1077	2	see	see	VERB
taxlaw-12712	1077	3	generally	generally	ADV
taxlaw-12712	1077	4	thompson	thompson	PROPN
taxlaw-12712	1077	5	&	&	CCONJ
taxlaw-12712	1077	6	weisbach	weisbach	NOUN
taxlaw-12712	1077	7	,	,	PUNCT
taxlaw-12712	1077	8	supra	supra	PROPN
taxlaw-12712	1077	9	note	note	PROPN
taxlaw-12712	1077	10	176	176	NUM
taxlaw-12712	1077	11	(	(	PUNCT
taxlaw-12712	1077	12	arguing	argue	VERB
taxlaw-12712	1077	13	“	"	PUNCT
taxlaw-12712	1077	14	the	the	DET
taxlaw-12712	1077	15	concept	concept	NOUN
taxlaw-12712	1077	16	of	of	ADP
taxlaw-12712	1077	17	tax	tax	NOUN
taxlaw-12712	1077	18	ownership	ownership	NOUN
taxlaw-12712	1077	19	of	of	ADP
taxlaw-12712	1077	20	fungible	fungible	ADJ
taxlaw-12712	1077	21	securities	security	NOUN
taxlaw-12712	1077	22	and	and	CCONJ
taxlaw-12712	1077	23	other	other	ADJ
taxlaw-12712	1077	24	financial	financial	ADJ
taxlaw-12712	1077	25	products	product	NOUN
taxlaw-12712	1077	26	”	"	PUNCT
taxlaw-12712	1077	27	does	do	AUX
taxlaw-12712	1077	28	not	not	PART
taxlaw-12712	1077	29	“	"	PUNCT
taxlaw-12712	1077	30	appear	appear	VERB
taxlaw-12712	1077	31	to	to	PART
taxlaw-12712	1077	32	be	be	AUX
taxlaw-12712	1077	33	based	base	VERB
taxlaw-12712	1077	34	on	on	ADP
taxlaw-12712	1077	35	economics	economic	NOUN
taxlaw-12712	1077	36	”	"	PUNCT
taxlaw-12712	1077	37	)	)	PUNCT
taxlaw-12712	1077	38	.	.	PUNCT
taxlaw-12712	1078	1	274	274	NUM
taxlaw-12712	1078	2	see	see	VERB
taxlaw-12712	1078	3	paul	paul	PROPN
taxlaw-12712	1078	4	,	,	PUNCT
taxlaw-12712	1078	5	supra	supra	PROPN
taxlaw-12712	1078	6	note	note	PROPN
taxlaw-12712	1078	7	272	272	NUM
taxlaw-12712	1078	8	,	,	PUNCT
taxlaw-12712	1078	9	at	at	ADP
taxlaw-12712	1078	10	21	21	NUM
taxlaw-12712	1078	11	.	.	PUNCT
taxlaw-12712	1079	1	275	275	NUM
taxlaw-12712	1079	2	helvering	helvere	VERB
taxlaw-12712	1079	3	v.	v.	PROPN
taxlaw-12712	1079	4	horst	horst	PROPN
taxlaw-12712	1079	5	,	,	PUNCT
taxlaw-12712	1079	6	311	311	NUM
taxlaw-12712	1079	7	u.s	u.s	PROPN
taxlaw-12712	1079	8	.	.	PROPN
taxlaw-12712	1079	9	112	112	NUM
taxlaw-12712	1079	10	,	,	PUNCT
taxlaw-12712	1079	11	116	116	NUM
taxlaw-12712	1079	12	(	(	PUNCT
taxlaw-12712	1079	13	1940	1940	NUM
taxlaw-12712	1079	14	)	)	PUNCT
taxlaw-12712	1079	15	.	.	PUNCT
taxlaw-12712	1080	1	276	276	NUM
taxlaw-12712	1080	2	for	for	ADP
taxlaw-12712	1080	3	example	example	NOUN
taxlaw-12712	1080	4	,	,	PUNCT
taxlaw-12712	1080	5	in	in	ADP
taxlaw-12712	1080	6	-	-	PUNCT
taxlaw-12712	1080	7	kind	kind	NOUN
taxlaw-12712	1080	8	remuneration	remuneration	NOUN
taxlaw-12712	1080	9	for	for	ADP
taxlaw-12712	1080	10	services	service	NOUN
taxlaw-12712	1080	11	implicates	implicate	VERB
taxlaw-12712	1080	12	realization	realization	NOUN
taxlaw-12712	1080	13	for	for	ADP
taxlaw-12712	1080	14	the	the	DET
taxlaw-12712	1080	15	party	party	NOUN
taxlaw-12712	1080	16	making	make	VERB
taxlaw-12712	1080	17	the	the	DET
taxlaw-12712	1080	18	payment	payment	NOUN
taxlaw-12712	1080	19	with	with	ADP
taxlaw-12712	1080	20	noncash	noncash	NOUN
taxlaw-12712	1080	21	property	property	NOUN
taxlaw-12712	1080	22	.	.	PUNCT
taxlaw-12712	1081	1	see	see	VERB
taxlaw-12712	1081	2	treas	treas	PROPN
taxlaw-12712	1081	3	.	.	PUNCT
taxlaw-12712	1082	1	reg	reg	PROPN
taxlaw-12712	1082	2	.	.	PUNCT
taxlaw-12712	1083	1	§	§	PROPN
taxlaw-12712	1083	2	1.61	1.61	NUM
taxlaw-12712	1083	3	-	-	NUM
taxlaw-12712	1083	4	2(d)(1	2(d)(1	NUM
taxlaw-12712	1083	5	)	)	PUNCT
taxlaw-12712	1083	6	.	.	PUNCT
taxlaw-12712	1084	1	277	277	NUM
taxlaw-12712	1084	2	see	see	VERB
taxlaw-12712	1084	3	schenk	schenk	PROPN
taxlaw-12712	1084	4	,	,	PUNCT
taxlaw-12712	1084	5	supra	supra	PROPN
taxlaw-12712	1084	6	note	note	PROPN
taxlaw-12712	1084	7	1	1	NUM
taxlaw-12712	1084	8	,	,	PUNCT
taxlaw-12712	1084	9	passim	passim	NOUN
taxlaw-12712	1084	10	(	(	PUNCT
taxlaw-12712	1084	11	discussing	discuss	VERB
taxlaw-12712	1084	12	various	various	ADJ
taxlaw-12712	1084	13	rationales	rationale	NOUN
taxlaw-12712	1084	14	for	for	ADP
taxlaw-12712	1084	15	the	the	DET
taxlaw-12712	1084	16	realization	realization	NOUN
taxlaw-12712	1084	17	rule	rule	NOUN
taxlaw-12712	1084	18	)	)	PUNCT
taxlaw-12712	1084	19	.	.	PUNCT
taxlaw-12712	1085	1	38	38	NUM
taxlaw-12712	1085	2	columbia	columbia	PROPN
taxlaw-12712	1085	3	journal	journal	NOUN
taxlaw-12712	1085	4	of	of	ADP
taxlaw-12712	1085	5	tax	tax	NOUN
taxlaw-12712	1085	6	law	law	NOUN
taxlaw-12712	1085	7	[	[	X
taxlaw-12712	1085	8	vol	vol	NOUN
taxlaw-12712	1085	9	.	.	PUNCT
taxlaw-12712	1086	1	16:1	16:1	NUM
taxlaw-12712	1086	2	to	to	ADP
taxlaw-12712	1086	3	the	the	DET
taxlaw-12712	1086	4	extent	extent	NOUN
taxlaw-12712	1086	5	connected	connect	VERB
taxlaw-12712	1086	6	to	to	ADP
taxlaw-12712	1086	7	broader	broad	ADJ
taxlaw-12712	1086	8	values,278	values,278	VERB
taxlaw-12712	1086	9	a	a	DET
taxlaw-12712	1086	10	constitutional	constitutional	ADJ
taxlaw-12712	1086	11	realization	realization	NOUN
taxlaw-12712	1086	12	requirement	requirement	NOUN
taxlaw-12712	1086	13	potentially	potentially	ADV
taxlaw-12712	1086	14	complicates	complicate	VERB
taxlaw-12712	1086	15	a	a	DET
taxlaw-12712	1086	16	traditional	traditional	ADJ
taxlaw-12712	1086	17	element	element	NOUN
taxlaw-12712	1086	18	-	-	PUNCT
taxlaw-12712	1086	19	based	base	VERB
taxlaw-12712	1086	20	approach	approach	NOUN
taxlaw-12712	1086	21	,	,	PUNCT
taxlaw-12712	1086	22	even	even	ADV
taxlaw-12712	1086	23	if	if	SCONJ
taxlaw-12712	1086	24	those	those	DET
taxlaw-12712	1086	25	elements	element	NOUN
taxlaw-12712	1086	26	are	be	AUX
taxlaw-12712	1086	27	themselves	themselves	PRON
taxlaw-12712	1086	28	contingent	contingent	ADJ
taxlaw-12712	1086	29	on	on	ADP
taxlaw-12712	1086	30	context	context	NOUN
taxlaw-12712	1086	31	and	and	CCONJ
taxlaw-12712	1086	32	taxpayers	taxpayer	NOUN
taxlaw-12712	1086	33	’	'	PUNCT
taxlaw-12712	1086	34	intent	intent	NOUN
taxlaw-12712	1086	35	.	.	PUNCT
taxlaw-12712	1087	1	any	any	DET
taxlaw-12712	1087	2	change	change	NOUN
taxlaw-12712	1087	3	in	in	ADP
taxlaw-12712	1087	4	economic	economic	ADJ
taxlaw-12712	1087	5	position	position	NOUN
taxlaw-12712	1087	6	,	,	PUNCT
taxlaw-12712	1087	7	as	as	ADV
taxlaw-12712	1087	8	well	well	ADV
taxlaw-12712	1087	9	as	as	ADP
taxlaw-12712	1087	10	any	any	DET
taxlaw-12712	1087	11	change	change	NOUN
taxlaw-12712	1087	12	in	in	ADP
taxlaw-12712	1087	13	legal	legal	ADJ
taxlaw-12712	1087	14	relationships	relationship	NOUN
taxlaw-12712	1087	15	,	,	PUNCT
taxlaw-12712	1087	16	could	could	AUX
taxlaw-12712	1087	17	affect	affect	VERB
taxlaw-12712	1087	18	a	a	DET
taxlaw-12712	1087	19	determination	determination	NOUN
taxlaw-12712	1087	20	of	of	ADP
taxlaw-12712	1087	21	realization	realization	NOUN
taxlaw-12712	1087	22	or	or	CCONJ
taxlaw-12712	1087	23	nonrealization	nonrealization	NOUN
taxlaw-12712	1087	24	.	.	PUNCT
taxlaw-12712	1088	1	doctrinally	doctrinally	ADV
taxlaw-12712	1088	2	,	,	PUNCT
taxlaw-12712	1088	3	legal	legal	ADJ
taxlaw-12712	1088	4	relationships	relationship	NOUN
taxlaw-12712	1088	5	matter	matter	VERB
taxlaw-12712	1088	6	,	,	PUNCT
taxlaw-12712	1088	7	and	and	CCONJ
taxlaw-12712	1088	8	ideas	idea	NOUN
taxlaw-12712	1088	9	of	of	ADP
taxlaw-12712	1088	10	economic	economic	ADJ
taxlaw-12712	1088	11	substance	substance	NOUN
taxlaw-12712	1088	12	make	make	VERB
taxlaw-12712	1088	13	economic	economic	ADJ
taxlaw-12712	1088	14	relationships	relationship	NOUN
taxlaw-12712	1088	15	matter	matter	VERB
taxlaw-12712	1088	16	too	too	ADV
taxlaw-12712	1088	17	.	.	PUNCT
taxlaw-12712	1089	1	this	this	DET
taxlaw-12712	1089	2	type	type	NOUN
taxlaw-12712	1089	3	of	of	ADP
taxlaw-12712	1089	4	layering	layering	NOUN
taxlaw-12712	1089	5	—	—	PUNCT
taxlaw-12712	1089	6	riskier	risky	ADJ
taxlaw-12712	1089	7	in	in	ADP
taxlaw-12712	1089	8	adjudication	adjudication	NOUN
taxlaw-12712	1089	9	than	than	ADP
taxlaw-12712	1089	10	administration	administration	NOUN
taxlaw-12712	1089	11	—	—	PUNCT
taxlaw-12712	1089	12	complicates	complicate	VERB
taxlaw-12712	1089	13	any	any	DET
taxlaw-12712	1089	14	constitutional	constitutional	ADJ
taxlaw-12712	1089	15	concept	concept	NOUN
taxlaw-12712	1089	16	of	of	ADP
taxlaw-12712	1089	17	realization	realization	NOUN
taxlaw-12712	1089	18	.	.	PUNCT
taxlaw-12712	1090	1	4	4	X
taxlaw-12712	1090	2	.	.	X
taxlaw-12712	1090	3	conclusion	conclusion	NOUN
taxlaw-12712	1090	4	from	from	ADP
taxlaw-12712	1090	5	a	a	DET
taxlaw-12712	1090	6	doctrinal	doctrinal	ADJ
taxlaw-12712	1090	7	perspective	perspective	NOUN
taxlaw-12712	1090	8	,	,	PUNCT
taxlaw-12712	1090	9	realization	realization	NOUN
taxlaw-12712	1090	10	requires	require	VERB
taxlaw-12712	1090	11	a	a	DET
taxlaw-12712	1090	12	broad	broad	ADJ
taxlaw-12712	1090	13	factual	factual	ADJ
taxlaw-12712	1090	14	inquiry	inquiry	NOUN
taxlaw-12712	1090	15	with	with	ADP
taxlaw-12712	1090	16	little	little	ADJ
taxlaw-12712	1090	17	non	non	ADJ
taxlaw-12712	1090	18	-	-	ADJ
taxlaw-12712	1090	19	statutory	statutory	ADJ
taxlaw-12712	1090	20	guidance	guidance	NOUN
taxlaw-12712	1090	21	on	on	ADP
taxlaw-12712	1090	22	the	the	DET
taxlaw-12712	1090	23	elements	element	NOUN
taxlaw-12712	1090	24	required	require	VERB
taxlaw-12712	1090	25	for	for	ADP
taxlaw-12712	1090	26	realization	realization	NOUN
taxlaw-12712	1090	27	.	.	PUNCT
taxlaw-12712	1091	1	limited	limited	ADJ
taxlaw-12712	1091	2	authority	authority	NOUN
taxlaw-12712	1091	3	exists	exist	VERB
taxlaw-12712	1091	4	on	on	ADP
taxlaw-12712	1091	5	which	which	PRON
taxlaw-12712	1091	6	elements	element	NOUN
taxlaw-12712	1091	7	are	be	AUX
taxlaw-12712	1091	8	constitutionally	constitutionally	ADV
taxlaw-12712	1091	9	necessary	necessary	ADJ
taxlaw-12712	1091	10	or	or	CCONJ
taxlaw-12712	1091	11	sufficient	sufficient	ADJ
taxlaw-12712	1091	12	in	in	ADP
taxlaw-12712	1091	13	various	various	ADJ
taxlaw-12712	1091	14	contexts	contexts	NOUN
taxlaw-12712	1091	15	,	,	PUNCT
taxlaw-12712	1091	16	and	and	CCONJ
taxlaw-12712	1091	17	many	many	ADJ
taxlaw-12712	1091	18	elements	element	NOUN
taxlaw-12712	1091	19	,	,	PUNCT
taxlaw-12712	1091	20	such	such	ADJ
taxlaw-12712	1091	21	as	as	ADP
taxlaw-12712	1091	22	separation	separation	NOUN
taxlaw-12712	1091	23	,	,	PUNCT
taxlaw-12712	1091	24	may	may	AUX
taxlaw-12712	1091	25	prove	prove	VERB
taxlaw-12712	1091	26	probative	probative	ADJ
taxlaw-12712	1091	27	without	without	ADP
taxlaw-12712	1091	28	being	be	AUX
taxlaw-12712	1091	29	dispositive	dispositive	ADJ
taxlaw-12712	1091	30	.	.	PUNCT
taxlaw-12712	1092	1	the	the	DET
taxlaw-12712	1092	2	role	role	NOUN
taxlaw-12712	1092	3	of	of	ADP
taxlaw-12712	1092	4	tax	tax	NOUN
taxlaw-12712	1092	5	abuse	abuse	NOUN
taxlaw-12712	1092	6	and	and	CCONJ
taxlaw-12712	1092	7	nondoctrinal	nondoctrinal	ADJ
taxlaw-12712	1092	8	values	value	NOUN
taxlaw-12712	1092	9	in	in	ADP
taxlaw-12712	1092	10	this	this	DET
taxlaw-12712	1092	11	analysis	analysis	NOUN
taxlaw-12712	1092	12	is	be	AUX
taxlaw-12712	1092	13	unclear	unclear	ADJ
taxlaw-12712	1092	14	.	.	PUNCT
taxlaw-12712	1093	1	as	as	ADP
taxlaw-12712	1093	2	a	a	DET
taxlaw-12712	1093	3	legal	legal	ADJ
taxlaw-12712	1093	4	standard	standard	NOUN
taxlaw-12712	1093	5	,	,	PUNCT
taxlaw-12712	1093	6	realization	realization	NOUN
taxlaw-12712	1093	7	has	have	VERB
taxlaw-12712	1093	8	few	few	ADJ
taxlaw-12712	1093	9	doctrinal	doctrinal	ADJ
taxlaw-12712	1093	10	touchstones	touchstone	NOUN
taxlaw-12712	1093	11	,	,	PUNCT
taxlaw-12712	1093	12	and	and	CCONJ
taxlaw-12712	1093	13	any	any	DET
taxlaw-12712	1093	14	constitutional	constitutional	ADJ
taxlaw-12712	1093	15	realization	realization	NOUN
taxlaw-12712	1093	16	requirement	requirement	NOUN
taxlaw-12712	1093	17	must	must	AUX
taxlaw-12712	1093	18	grapple	grapple	VERB
taxlaw-12712	1093	19	with	with	ADP
taxlaw-12712	1093	20	these	these	DET
taxlaw-12712	1093	21	questions	question	NOUN
taxlaw-12712	1093	22	as	as	SCONJ
taxlaw-12712	1093	23	controversies	controversy	NOUN
taxlaw-12712	1093	24	arise	arise	VERB
taxlaw-12712	1093	25	.	.	PUNCT
taxlaw-12712	1094	1	the	the	DET
taxlaw-12712	1094	2	next	next	ADJ
taxlaw-12712	1094	3	section	section	NOUN
taxlaw-12712	1094	4	explores	explore	VERB
taxlaw-12712	1094	5	the	the	DET
taxlaw-12712	1094	6	consequences	consequence	NOUN
taxlaw-12712	1094	7	of	of	ADP
taxlaw-12712	1094	8	realization	realization	NOUN
taxlaw-12712	1094	9	’s	’s	PART
taxlaw-12712	1094	10	standard	standard	ADJ
taxlaw-12712	1094	11	-	-	PUNCT
taxlaw-12712	1094	12	like	like	ADJ
taxlaw-12712	1094	13	nature	nature	NOUN
taxlaw-12712	1094	14	in	in	ADP
taxlaw-12712	1094	15	the	the	DET
taxlaw-12712	1094	16	enforcement	enforcement	NOUN
taxlaw-12712	1094	17	context	context	NOUN
taxlaw-12712	1094	18	.	.	PUNCT
taxlaw-12712	1095	1	c.	c.	NOUN
taxlaw-12712	1095	2	realization	realization	NOUN
taxlaw-12712	1095	3	as	as	ADP
taxlaw-12712	1095	4	an	an	DET
taxlaw-12712	1095	5	antiabuse	antiabuse	ADJ
taxlaw-12712	1095	6	doctrine	doctrine	NOUN
taxlaw-12712	1095	7	the	the	DET
taxlaw-12712	1095	8	rule	rule	NOUN
taxlaw-12712	1095	9	-	-	PUNCT
taxlaw-12712	1095	10	bound	bind	VERB
taxlaw-12712	1095	11	internal	internal	ADJ
taxlaw-12712	1095	12	revenue	revenue	NOUN
taxlaw-12712	1095	13	code	code	NOUN
taxlaw-12712	1095	14	is	be	AUX
taxlaw-12712	1095	15	backstopped	backstoppe	VERB
taxlaw-12712	1095	16	by	by	ADP
taxlaw-12712	1095	17	various	various	ADJ
taxlaw-12712	1095	18	overarching	overarching	ADJ
taxlaw-12712	1095	19	judicial	judicial	ADJ
taxlaw-12712	1095	20	and	and	CCONJ
taxlaw-12712	1095	21	statutory	statutory	ADJ
taxlaw-12712	1095	22	standards.279	standards.279	NOUN
taxlaw-12712	1095	23	often	often	ADV
taxlaw-12712	1095	24	denoted	denote	VERB
taxlaw-12712	1095	25	as	as	ADP
taxlaw-12712	1095	26	“	"	PUNCT
taxlaw-12712	1095	27	antiabuse	antiabuse	ADJ
taxlaw-12712	1095	28	”	"	PUNCT
taxlaw-12712	1095	29	doctrines	doctrine	NOUN
taxlaw-12712	1095	30	,	,	PUNCT
taxlaw-12712	1095	31	these	these	DET
taxlaw-12712	1095	32	legal	legal	ADJ
taxlaw-12712	1095	33	standards	standard	NOUN
taxlaw-12712	1095	34	permit	permit	VERB
taxlaw-12712	1095	35	“	"	PUNCT
taxlaw-12712	1095	36	the	the	DET
taxlaw-12712	1095	37	government	government	NOUN
taxlaw-12712	1095	38	(	(	PUNCT
taxlaw-12712	1095	39	and	and	CCONJ
taxlaw-12712	1095	40	only	only	ADV
taxlaw-12712	1095	41	the	the	DET
taxlaw-12712	1095	42	government	government	NOUN
taxlaw-12712	1095	43	)	)	PUNCT
taxlaw-12712	1095	44	to	to	PART
taxlaw-12712	1095	45	override	override	VERB
taxlaw-12712	1095	46	the	the	DET
taxlaw-12712	1095	47	literal	literal	ADJ
taxlaw-12712	1095	48	words	word	NOUN
taxlaw-12712	1095	49	of	of	ADP
taxlaw-12712	1095	50	a	a	DET
taxlaw-12712	1095	51	statute	statute	NOUN
taxlaw-12712	1095	52	or	or	CCONJ
taxlaw-12712	1095	53	regulation	regulation	NOUN
taxlaw-12712	1095	54	”	"	PUNCT
taxlaw-12712	1095	55	to	to	PART
taxlaw-12712	1095	56	reach	reach	VERB
taxlaw-12712	1095	57	a	a	DET
taxlaw-12712	1095	58	result	result	NOUN
taxlaw-12712	1095	59	consistent	consistent	ADJ
taxlaw-12712	1095	60	with	with	ADP
taxlaw-12712	1095	61	broader	broad	ADJ
taxlaw-12712	1095	62	values	value	NOUN
taxlaw-12712	1095	63	,	,	PUNCT
taxlaw-12712	1095	64	such	such	ADJ
taxlaw-12712	1095	65	as	as	ADP
taxlaw-12712	1095	66	systemic	systemic	ADJ
taxlaw-12712	1095	67	integrity	integrity	NOUN
taxlaw-12712	1095	68	or	or	CCONJ
taxlaw-12712	1095	69	legislative	legislative	ADJ
taxlaw-12712	1095	70	purpose.280	purpose.280	ADJ
taxlaw-12712	1095	71	wellknown	wellknown	ADJ
taxlaw-12712	1095	72	antiabuse	antiabuse	NOUN
taxlaw-12712	1095	73	doctrines	doctrine	NOUN
taxlaw-12712	1095	74	,	,	PUNCT
taxlaw-12712	1095	75	which	which	PRON
taxlaw-12712	1095	76	each	each	PRON
taxlaw-12712	1095	77	comprise	comprise	VERB
taxlaw-12712	1095	78	open	open	ADV
taxlaw-12712	1095	79	-	-	PUNCT
taxlaw-12712	1095	80	ended	end	VERB
taxlaw-12712	1095	81	tests	test	NOUN
taxlaw-12712	1095	82	reliant	reliant	ADJ
taxlaw-12712	1095	83	on	on	ADP
taxlaw-12712	1095	84	a	a	DET
taxlaw-12712	1095	85	holistic	holistic	ADJ
taxlaw-12712	1095	86	evaluation	evaluation	NOUN
taxlaw-12712	1095	87	of	of	ADP
taxlaw-12712	1095	88	the	the	DET
taxlaw-12712	1095	89	facts	fact	NOUN
taxlaw-12712	1095	90	and	and	CCONJ
taxlaw-12712	1095	91	circumstances	circumstance	NOUN
taxlaw-12712	1095	92	,	,	PUNCT
taxlaw-12712	1095	93	include	include	VERB
taxlaw-12712	1095	94	the	the	DET
taxlaw-12712	1095	95	common	common	ADJ
taxlaw-12712	1095	96	-	-	PUNCT
taxlaw-12712	1095	97	law	law	NOUN
taxlaw-12712	1095	98	step	step	NOUN
taxlaw-12712	1095	99	transaction	transaction	NOUN
taxlaw-12712	1095	100	doctrine	doctrine	NOUN
taxlaw-12712	1095	101	,	,	PUNCT
taxlaw-12712	1095	102	the	the	DET
taxlaw-12712	1095	103	quasi	quasi	ADJ
taxlaw-12712	1095	104	-	-	ADJ
taxlaw-12712	1095	105	statutory	statutory	ADJ
taxlaw-12712	1095	106	economic	economic	ADJ
taxlaw-12712	1095	107	substance	substance	NOUN
taxlaw-12712	1095	108	doctrine	doctrine	NOUN
taxlaw-12712	1095	109	,	,	PUNCT
taxlaw-12712	1095	110	and	and	CCONJ
taxlaw-12712	1095	111	regulatory	regulatory	ADJ
taxlaw-12712	1095	112	interventions	intervention	NOUN
taxlaw-12712	1095	113	such	such	ADJ
taxlaw-12712	1095	114	as	as	ADP
taxlaw-12712	1095	115	the	the	DET
taxlaw-12712	1095	116	general	general	PROPN
taxlaw-12712	1095	117	partnership	partnership	NOUN
taxlaw-12712	1095	118	antiabuse	antiabuse	PROPN
taxlaw-12712	1096	1	rule.281	rule.281	PROPN
taxlaw-12712	1096	2	although	although	SCONJ
taxlaw-12712	1096	3	antiabuse	antiabuse	ADJ
taxlaw-12712	1096	4	doctrines	doctrine	NOUN
taxlaw-12712	1096	5	operate	operate	VERB
taxlaw-12712	1096	6	at	at	ADP
taxlaw-12712	1096	7	varying	vary	VERB
taxlaw-12712	1096	8	levels	level	NOUN
taxlaw-12712	1096	9	of	of	ADP
taxlaw-12712	1096	10	specification,282	specification,282	INTJ
taxlaw-12712	1096	11	these	these	DET
taxlaw-12712	1096	12	doctrines	doctrine	NOUN
taxlaw-12712	1096	13	fundamentally	fundamentally	ADV
taxlaw-12712	1096	14	rely	rely	VERB
taxlaw-12712	1096	15	on	on	ADP
taxlaw-12712	1096	16	their	their	PRON
taxlaw-12712	1096	17	standard	standard	ADJ
taxlaw-12712	1096	18	-	-	PUNCT
taxlaw-12712	1096	19	like	like	ADJ
taxlaw-12712	1096	20	characteristics	characteristic	NOUN
taxlaw-12712	1096	21	to	to	ADP
taxlaw-12712	1096	22	police	police	NOUN
taxlaw-12712	1096	23	taxpayer	taxpayer	NOUN
taxlaw-12712	1096	24	behavior	behavior	NOUN
taxlaw-12712	1096	25	.	.	PUNCT
taxlaw-12712	1097	1	a	a	DET
taxlaw-12712	1097	2	revitalized	revitalize	VERB
taxlaw-12712	1097	3	constitutional	constitutional	ADJ
taxlaw-12712	1097	4	realization	realization	NOUN
taxlaw-12712	1097	5	requirement	requirement	NOUN
taxlaw-12712	1097	6	would	would	AUX
taxlaw-12712	1097	7	operate	operate	VERB
taxlaw-12712	1097	8	as	as	ADP
taxlaw-12712	1097	9	an	an	DET
taxlaw-12712	1097	10	antiabuse	antiabuse	ADJ
taxlaw-12712	1097	11	doctrine	doctrine	NOUN
taxlaw-12712	1097	12	with	with	ADP
taxlaw-12712	1097	13	a	a	DET
taxlaw-12712	1097	14	unique	unique	ADJ
taxlaw-12712	1097	15	—	—	PUNCT
taxlaw-12712	1097	16	and	and	CCONJ
taxlaw-12712	1097	17	uniquely	uniquely	ADV
taxlaw-12712	1097	18	destabilizing	destabilizing	ADJ
taxlaw-12712	1097	19	—	—	PUNCT
taxlaw-12712	1097	20	characteristic	characteristic	ADJ
taxlaw-12712	1097	21	:	:	PUNCT
taxlaw-12712	1097	22	taxpayers	taxpayer	NOUN
taxlaw-12712	1097	23	,	,	PUNCT
taxlaw-12712	1097	24	rather	rather	ADV
taxlaw-12712	1097	25	than	than	ADP
taxlaw-12712	1097	26	the	the	DET
taxlaw-12712	1097	27	government	government	NOUN
taxlaw-12712	1097	28	,	,	PUNCT
taxlaw-12712	1097	29	generally	generally	ADV
taxlaw-12712	1097	30	would	would	AUX
taxlaw-12712	1097	31	have	have	VERB
taxlaw-12712	1097	32	the	the	DET
taxlaw-12712	1097	33	“	"	PUNCT
taxlaw-12712	1097	34	one	one	NUM
taxlaw-12712	1097	35	-	-	PUNCT
taxlaw-12712	1097	36	way	way	NOUN
taxlaw-12712	1097	37	”	"	PUNCT
taxlaw-12712	1097	38	option	option	NOUN
taxlaw-12712	1097	39	to	to	PART
taxlaw-12712	1097	40	assert	assert	VERB
taxlaw-12712	1097	41	a	a	DET
taxlaw-12712	1097	42	constitutional	constitutional	ADJ
taxlaw-12712	1097	43	realization	realization	NOUN
taxlaw-12712	1097	44	requirement	requirement	NOUN
taxlaw-12712	1097	45	to	to	PART
taxlaw-12712	1097	46	vitiate	vitiate	VERB
taxlaw-12712	1097	47	the	the	DET
taxlaw-12712	1097	48	textual	textual	ADJ
taxlaw-12712	1097	49	application	application	NOUN
taxlaw-12712	1097	50	of	of	ADP
taxlaw-12712	1097	51	278	278	NUM
taxlaw-12712	1097	52	in	in	ADP
taxlaw-12712	1097	53	moore	moore	PROPN
taxlaw-12712	1097	54	,	,	PUNCT
taxlaw-12712	1097	55	kavanaugh	kavanaugh	PROPN
taxlaw-12712	1097	56	relies	rely	VERB
taxlaw-12712	1097	57	heavily	heavily	ADV
taxlaw-12712	1097	58	on	on	ADP
taxlaw-12712	1097	59	administrative	administrative	ADJ
taxlaw-12712	1097	60	(	(	PUNCT
taxlaw-12712	1097	61	and	and	CCONJ
taxlaw-12712	1097	62	revenue	revenue	NOUN
taxlaw-12712	1097	63	)	)	PUNCT
taxlaw-12712	1097	64	continuity	continuity	NOUN
taxlaw-12712	1097	65	as	as	ADP
taxlaw-12712	1097	66	a	a	DET
taxlaw-12712	1097	67	norm	norm	NOUN
taxlaw-12712	1097	68	.	.	PUNCT
taxlaw-12712	1098	1	see	see	VERB
taxlaw-12712	1098	2	moore	moore	PROPN
taxlaw-12712	1098	3	v.	v.	PROPN
taxlaw-12712	1098	4	united	united	PROPN
taxlaw-12712	1098	5	states	states	PROPN
taxlaw-12712	1098	6	,	,	PUNCT
taxlaw-12712	1098	7	144	144	NUM
taxlaw-12712	1098	8	s.	s.	PROPN
taxlaw-12712	1098	9	ct	ct	PROPN
taxlaw-12712	1098	10	.	.	PROPN
taxlaw-12712	1098	11	1680	1680	NUM
taxlaw-12712	1098	12	,	,	PUNCT
taxlaw-12712	1098	13	1696	1696	NUM
taxlaw-12712	1098	14	(	(	PUNCT
taxlaw-12712	1098	15	2024	2024	NUM
taxlaw-12712	1098	16	)	)	PUNCT
taxlaw-12712	1098	17	.	.	PUNCT
taxlaw-12712	1099	1	279	279	NUM
taxlaw-12712	1099	2	see	see	VERB
taxlaw-12712	1099	3	jonathan	jonathan	PROPN
taxlaw-12712	1099	4	h.	h.	PROPN
taxlaw-12712	1099	5	choi	choi	PROPN
taxlaw-12712	1099	6	,	,	PUNCT
taxlaw-12712	1099	7	the	the	DET
taxlaw-12712	1099	8	substantive	substantive	ADJ
taxlaw-12712	1099	9	canons	canon	NOUN
taxlaw-12712	1099	10	of	of	ADP
taxlaw-12712	1099	11	tax	tax	NOUN
taxlaw-12712	1099	12	law	law	NOUN
taxlaw-12712	1099	13	,	,	PUNCT
taxlaw-12712	1099	14	72	72	NUM
taxlaw-12712	1099	15	stan	stan	NOUN
taxlaw-12712	1099	16	.	.	PUNCT
taxlaw-12712	1100	1	l.	l.	PROPN
taxlaw-12712	1100	2	rev	rev	PROPN
taxlaw-12712	1100	3	.	.	PROPN
taxlaw-12712	1100	4	195	195	NUM
taxlaw-12712	1100	5	,	,	PUNCT
taxlaw-12712	1100	6	205	205	NUM
taxlaw-12712	1100	7	(	(	PUNCT
taxlaw-12712	1100	8	2020	2020	NUM
taxlaw-12712	1100	9	)	)	PUNCT
taxlaw-12712	1100	10	.	.	PUNCT
taxlaw-12712	1101	1	for	for	ADP
taxlaw-12712	1101	2	a	a	DET
taxlaw-12712	1101	3	perspective	perspective	NOUN
taxlaw-12712	1101	4	on	on	ADP
taxlaw-12712	1101	5	how	how	SCONJ
taxlaw-12712	1101	6	adjudicators	adjudicator	NOUN
taxlaw-12712	1101	7	should	should	AUX
taxlaw-12712	1101	8	parse	parse	VERB
taxlaw-12712	1101	9	these	these	DET
taxlaw-12712	1101	10	facts	fact	NOUN
taxlaw-12712	1101	11	and	and	CCONJ
taxlaw-12712	1101	12	circumstances	circumstance	NOUN
taxlaw-12712	1101	13	,	,	PUNCT
taxlaw-12712	1101	14	see	see	VERB
taxlaw-12712	1101	15	hayashi	hayashi	PROPN
taxlaw-12712	1101	16	,	,	PUNCT
taxlaw-12712	1101	17	supra	supra	PROPN
taxlaw-12712	1101	18	note	note	NOUN
taxlaw-12712	1101	19	2	2	NUM
taxlaw-12712	1101	20	.	.	NOUN
taxlaw-12712	1101	21	280	280	NUM
taxlaw-12712	1101	22	see	see	VERB
taxlaw-12712	1101	23	weisbach	weisbach	NOUN
taxlaw-12712	1101	24	,	,	PUNCT
taxlaw-12712	1101	25	supra	supra	ADJ
taxlaw-12712	1101	26	note	note	NOUN
taxlaw-12712	1101	27	2	2	NUM
taxlaw-12712	1101	28	,	,	PUNCT
taxlaw-12712	1101	29	at	at	ADP
taxlaw-12712	1101	30	860	860	NUM
taxlaw-12712	1101	31	.	.	PUNCT
taxlaw-12712	1101	32	281	281	NUM
taxlaw-12712	1101	33	see	see	VERB
taxlaw-12712	1101	34	cunningham	cunningham	PROPN
taxlaw-12712	1101	35	&	&	CCONJ
taxlaw-12712	1101	36	repetti	repetti	PROPN
taxlaw-12712	1101	37	,	,	PUNCT
taxlaw-12712	1101	38	supra	supra	PROPN
taxlaw-12712	1101	39	note	note	PROPN
taxlaw-12712	1101	40	26	26	NUM
taxlaw-12712	1101	41	.	.	PUNCT
taxlaw-12712	1102	1	the	the	DET
taxlaw-12712	1102	2	economic	economic	ADJ
taxlaw-12712	1102	3	substance	substance	NOUN
taxlaw-12712	1102	4	doctrine	doctrine	NOUN
taxlaw-12712	1102	5	was	be	AUX
taxlaw-12712	1102	6	partially	partially	ADV
taxlaw-12712	1102	7	codified	codify	VERB
taxlaw-12712	1102	8	in	in	ADP
taxlaw-12712	1102	9	i.r.c	i.r.c	NOUN
taxlaw-12712	1102	10	.	.	PUNCT
taxlaw-12712	1103	1	§	§	PROPN
taxlaw-12712	1103	2	7701(o	7701(o	NUM
taxlaw-12712	1103	3	)	)	PUNCT
taxlaw-12712	1103	4	and	and	CCONJ
taxlaw-12712	1103	5	the	the	DET
taxlaw-12712	1103	6	partnership	partnership	NOUN
taxlaw-12712	1103	7	antiabuse	antiabuse	PROPN
taxlaw-12712	1103	8	rule	rule	NOUN
taxlaw-12712	1103	9	is	be	AUX
taxlaw-12712	1103	10	defined	define	VERB
taxlaw-12712	1103	11	in	in	ADP
taxlaw-12712	1103	12	treas	treas	PROPN
taxlaw-12712	1103	13	.	.	PUNCT
taxlaw-12712	1104	1	reg	reg	PROPN
taxlaw-12712	1104	2	.	.	PUNCT
taxlaw-12712	1105	1	§	§	PROPN
taxlaw-12712	1105	2	1.701	1.701	NUM
taxlaw-12712	1105	3	-	-	SYM
taxlaw-12712	1105	4	2	2	NUM
taxlaw-12712	1105	5	.	.	NOUN
taxlaw-12712	1105	6	282	282	NUM
taxlaw-12712	1105	7	see	see	VERB
taxlaw-12712	1105	8	choi	choi	NOUN
taxlaw-12712	1105	9	,	,	PUNCT
taxlaw-12712	1105	10	supra	supra	PROPN
taxlaw-12712	1105	11	note	note	NOUN
taxlaw-12712	1105	12	279	279	NUM
taxlaw-12712	1105	13	,	,	PUNCT
taxlaw-12712	1105	14	at	at	ADP
taxlaw-12712	1105	15	205	205	NUM
taxlaw-12712	1105	16	.	.	PUNCT
taxlaw-12712	1105	17	2024	2024	NUM
taxlaw-12712	1105	18	]	]	PUNCT
taxlaw-12712	1105	19	realization	realization	NOUN
taxlaw-12712	1105	20	rule	rule	NOUN
taxlaw-12712	1105	21	as	as	ADP
taxlaw-12712	1105	22	a	a	DET
taxlaw-12712	1105	23	legal	legal	ADJ
taxlaw-12712	1105	24	standard	standard	NOUN
taxlaw-12712	1105	25	39	39	NUM
taxlaw-12712	1105	26	statutory	statutory	ADJ
taxlaw-12712	1105	27	or	or	CCONJ
taxlaw-12712	1105	28	regulatory	regulatory	ADJ
taxlaw-12712	1105	29	rules.283	rules.283	NOUN
taxlaw-12712	1105	30	in	in	ADP
taxlaw-12712	1105	31	the	the	DET
taxlaw-12712	1105	32	conventional	conventional	ADJ
taxlaw-12712	1105	33	pantheon	pantheon	NOUN
taxlaw-12712	1105	34	of	of	ADP
taxlaw-12712	1105	35	antiabuse	antiabuse	ADJ
taxlaw-12712	1105	36	doctrines	doctrine	NOUN
taxlaw-12712	1105	37	,	,	PUNCT
taxlaw-12712	1105	38	courts	court	NOUN
taxlaw-12712	1105	39	have	have	AUX
taxlaw-12712	1105	40	circumscribed	circumscribed	ADJ
taxlaw-12712	1105	41	taxpayers	taxpayer	NOUN
taxlaw-12712	1105	42	’	'	PUNCT
taxlaw-12712	1105	43	use	use	NOUN
taxlaw-12712	1105	44	of	of	ADP
taxlaw-12712	1105	45	antiabuse	antiabuse	ADJ
taxlaw-12712	1105	46	doctrines	doctrine	NOUN
taxlaw-12712	1105	47	—	—	PUNCT
taxlaw-12712	1105	48	most	most	ADV
taxlaw-12712	1105	49	notably	notably	ADV
taxlaw-12712	1105	50	,	,	PUNCT
taxlaw-12712	1105	51	the	the	DET
taxlaw-12712	1105	52	economic	economic	ADJ
taxlaw-12712	1105	53	substance	substance	NOUN
taxlaw-12712	1105	54	doctrine.284	doctrine.284	NOUN
taxlaw-12712	1105	55	these	these	DET
taxlaw-12712	1105	56	courts	court	NOUN
taxlaw-12712	1105	57	hold	hold	VERB
taxlaw-12712	1105	58	taxpayers	taxpayer	NOUN
taxlaw-12712	1105	59	to	to	ADP
taxlaw-12712	1105	60	the	the	DET
taxlaw-12712	1105	61	terms	term	NOUN
taxlaw-12712	1105	62	of	of	ADP
taxlaw-12712	1105	63	their	their	PRON
taxlaw-12712	1105	64	agreements	agreement	NOUN
taxlaw-12712	1105	65	,	,	PUNCT
taxlaw-12712	1105	66	their	their	PRON
taxlaw-12712	1105	67	choice	choice	NOUN
taxlaw-12712	1105	68	of	of	ADP
taxlaw-12712	1105	69	form	form	NOUN
taxlaw-12712	1105	70	,	,	PUNCT
taxlaw-12712	1105	71	and	and	CCONJ
taxlaw-12712	1105	72	their	their	PRON
taxlaw-12712	1105	73	in	in	ADP
taxlaw-12712	1105	74	-	-	PUNCT
taxlaw-12712	1105	75	the	the	DET
taxlaw-12712	1105	76	-	-	PUNCT
taxlaw-12712	1105	77	moment	moment	NOUN
taxlaw-12712	1105	78	interpretations	interpretation	NOUN
taxlaw-12712	1105	79	of	of	ADP
taxlaw-12712	1105	80	applicable	applicable	ADJ
taxlaw-12712	1105	81	law.285	law.285	PROPN
taxlaw-12712	1105	82	if	if	SCONJ
taxlaw-12712	1105	83	applied	apply	VERB
taxlaw-12712	1105	84	appropriately	appropriately	ADV
taxlaw-12712	1105	85	,	,	PUNCT
taxlaw-12712	1105	86	conventional	conventional	ADJ
taxlaw-12712	1105	87	antiabuse	antiabuse	ADJ
taxlaw-12712	1105	88	doctrines	doctrine	NOUN
taxlaw-12712	1105	89	operate	operate	VERB
taxlaw-12712	1105	90	against	against	ADP
taxlaw-12712	1105	91	game	game	NOUN
taxlaw-12712	1105	92	-	-	PUNCT
taxlaw-12712	1105	93	playing	play	VERB
taxlaw-12712	1105	94	taxpayers	taxpayer	NOUN
taxlaw-12712	1105	95	and	and	CCONJ
taxlaw-12712	1105	96	do	do	AUX
taxlaw-12712	1105	97	not	not	PART
taxlaw-12712	1105	98	offer	offer	VERB
taxlaw-12712	1105	99	a	a	DET
taxlaw-12712	1105	100	tool	tool	NOUN
taxlaw-12712	1105	101	to	to	PART
taxlaw-12712	1105	102	generate	generate	VERB
taxlaw-12712	1105	103	additional	additional	ADJ
taxlaw-12712	1105	104	games.286	games.286	NOUN
taxlaw-12712	1105	105	for	for	ADP
taxlaw-12712	1105	106	constitutional	constitutional	ADJ
taxlaw-12712	1105	107	limitations	limitation	NOUN
taxlaw-12712	1105	108	on	on	ADP
taxlaw-12712	1105	109	congress	congress	PROPN
taxlaw-12712	1105	110	and	and	CCONJ
taxlaw-12712	1105	111	treasury	treasury	PROPN
taxlaw-12712	1105	112	,	,	PUNCT
taxlaw-12712	1105	113	similar	similar	ADJ
taxlaw-12712	1105	114	restrictions	restriction	NOUN
taxlaw-12712	1105	115	on	on	ADP
taxlaw-12712	1105	116	taxpayers	taxpayer	NOUN
taxlaw-12712	1105	117	’	'	PUNCT
taxlaw-12712	1105	118	claims	claim	NOUN
taxlaw-12712	1105	119	do	do	VERB
taxlaw-12712	1105	120	not	not	PART
taxlaw-12712	1105	121	—	—	PUNCT
taxlaw-12712	1105	122	and	and	CCONJ
taxlaw-12712	1105	123	cannot	cannot	AUX
taxlaw-12712	1105	124	—	—	PUNCT
taxlaw-12712	1105	125	apply	apply	VERB
taxlaw-12712	1105	126	.	.	PUNCT
taxlaw-12712	1106	1	to	to	ADP
taxlaw-12712	1106	2	the	the	DET
taxlaw-12712	1106	3	extent	extent	NOUN
taxlaw-12712	1106	4	that	that	SCONJ
taxlaw-12712	1106	5	the	the	DET
taxlaw-12712	1106	6	constitution	constitution	NOUN
taxlaw-12712	1106	7	mandates	mandate	VERB
taxlaw-12712	1106	8	realization	realization	NOUN
taxlaw-12712	1106	9	,	,	PUNCT
taxlaw-12712	1106	10	taxpayers	taxpayer	NOUN
taxlaw-12712	1106	11	have	have	VERB
taxlaw-12712	1106	12	a	a	DET
taxlaw-12712	1106	13	choice	choice	NOUN
taxlaw-12712	1106	14	.	.	PUNCT
taxlaw-12712	1107	1	taxpayers	taxpayer	NOUN
taxlaw-12712	1107	2	can	can	AUX
taxlaw-12712	1107	3	follow	follow	VERB
taxlaw-12712	1107	4	the	the	DET
taxlaw-12712	1107	5	dictates	dictate	NOUN
taxlaw-12712	1107	6	of	of	ADP
taxlaw-12712	1107	7	congress	congress	PROPN
taxlaw-12712	1107	8	and	and	CCONJ
taxlaw-12712	1107	9	treasury	treasury	PROPN
taxlaw-12712	1107	10	,	,	PUNCT
taxlaw-12712	1107	11	or	or	CCONJ
taxlaw-12712	1107	12	they	they	PRON
taxlaw-12712	1107	13	can	can	AUX
taxlaw-12712	1107	14	assert	assert	VERB
taxlaw-12712	1107	15	,	,	PUNCT
taxlaw-12712	1107	16	beforeor	beforeor	NOUN
taxlaw-12712	1107	17	after	after	ADP
taxlaw-12712	1107	18	-	-	PUNCT
taxlaw-12712	1107	19	the	the	DET
taxlaw-12712	1107	20	-	-	PUNCT
taxlaw-12712	1107	21	fact	fact	NOUN
taxlaw-12712	1107	22	,	,	PUNCT
taxlaw-12712	1107	23	that	that	SCONJ
taxlaw-12712	1107	24	those	those	DET
taxlaw-12712	1107	25	dictates	dictate	NOUN
taxlaw-12712	1107	26	fail	fail	VERB
taxlaw-12712	1107	27	to	to	PART
taxlaw-12712	1107	28	meet	meet	VERB
taxlaw-12712	1107	29	the	the	DET
taxlaw-12712	1107	30	constitution	constitution	NOUN
taxlaw-12712	1107	31	’s	’s	PART
taxlaw-12712	1107	32	requirements	requirement	NOUN
taxlaw-12712	1107	33	.	.	PUNCT
taxlaw-12712	1108	1	these	these	DET
taxlaw-12712	1108	2	challenges	challenge	NOUN
taxlaw-12712	1108	3	flow	flow	VERB
taxlaw-12712	1108	4	directly	directly	ADV
taxlaw-12712	1108	5	from	from	ADP
taxlaw-12712	1108	6	the	the	DET
taxlaw-12712	1108	7	constitutional	constitutional	ADJ
taxlaw-12712	1108	8	nature	nature	NOUN
taxlaw-12712	1108	9	of	of	ADP
taxlaw-12712	1108	10	a	a	DET
taxlaw-12712	1108	11	macomber	macomber	ADJ
taxlaw-12712	1108	12	-	-	PUNCT
taxlaw-12712	1108	13	style	style	NOUN
taxlaw-12712	1108	14	realization	realization	NOUN
taxlaw-12712	1108	15	requirement	requirement	NOUN
taxlaw-12712	1108	16	.	.	PUNCT
taxlaw-12712	1109	1	these	these	DET
taxlaw-12712	1109	2	alternatives	alternative	NOUN
taxlaw-12712	1109	3	roughly	roughly	ADV
taxlaw-12712	1109	4	parallel	parallel	VERB
taxlaw-12712	1109	5	the	the	DET
taxlaw-12712	1109	6	government	government	NOUN
taxlaw-12712	1109	7	’s	’s	PART
taxlaw-12712	1109	8	choices	choice	NOUN
taxlaw-12712	1109	9	under	under	ADP
taxlaw-12712	1109	10	conventional	conventional	ADJ
taxlaw-12712	1109	11	government	government	NOUN
taxlaw-12712	1109	12	-	-	PUNCT
taxlaw-12712	1109	13	initiated	initiate	VERB
taxlaw-12712	1109	14	antiabuse	antiabuse	NOUN
taxlaw-12712	1109	15	doctrines	doctrine	NOUN
taxlaw-12712	1109	16	,	,	PUNCT
taxlaw-12712	1109	17	where	where	SCONJ
taxlaw-12712	1109	18	government	government	NOUN
taxlaw-12712	1109	19	sets	set	VERB
taxlaw-12712	1109	20	the	the	DET
taxlaw-12712	1109	21	rules	rule	NOUN
taxlaw-12712	1109	22	then	then	ADV
taxlaw-12712	1109	23	can	can	AUX
taxlaw-12712	1109	24	disclaim	disclaim	VERB
taxlaw-12712	1109	25	their	their	PRON
taxlaw-12712	1109	26	application	application	NOUN
taxlaw-12712	1109	27	in	in	ADP
taxlaw-12712	1109	28	a	a	DET
taxlaw-12712	1109	29	specific	specific	ADJ
taxlaw-12712	1109	30	situation	situation	NOUN
taxlaw-12712	1109	31	.	.	PUNCT
taxlaw-12712	1110	1	under	under	ADP
taxlaw-12712	1110	2	a	a	DET
taxlaw-12712	1110	3	constitutional	constitutional	ADJ
taxlaw-12712	1110	4	realization	realization	NOUN
taxlaw-12712	1110	5	requirement	requirement	NOUN
taxlaw-12712	1110	6	,	,	PUNCT
taxlaw-12712	1110	7	taxpayers	taxpayer	NOUN
taxlaw-12712	1110	8	can	can	AUX
taxlaw-12712	1110	9	arrange	arrange	VERB
taxlaw-12712	1110	10	their	their	PRON
taxlaw-12712	1110	11	affairs	affair	NOUN
taxlaw-12712	1110	12	to	to	PART
taxlaw-12712	1110	13	minimize	minimize	VERB
taxlaw-12712	1110	14	taxes	taxis	NOUN
taxlaw-12712	1110	15	,	,	PUNCT
taxlaw-12712	1110	16	then	then	ADV
taxlaw-12712	1110	17	can	can	AUX
taxlaw-12712	1110	18	disavow	disavow	VERB
taxlaw-12712	1110	19	their	their	PRON
taxlaw-12712	1110	20	choice	choice	NOUN
taxlaw-12712	1110	21	of	of	ADP
taxlaw-12712	1110	22	form	form	NOUN
taxlaw-12712	1110	23	in	in	ADP
taxlaw-12712	1110	24	favor	favor	NOUN
taxlaw-12712	1110	25	of	of	ADP
taxlaw-12712	1110	26	a	a	DET
taxlaw-12712	1110	27	better	well	ADJ
taxlaw-12712	1110	28	outcome	outcome	NOUN
taxlaw-12712	1110	29	under	under	ADP
taxlaw-12712	1110	30	the	the	DET
taxlaw-12712	1110	31	constitution	constitution	NOUN
taxlaw-12712	1110	32	.	.	PUNCT
taxlaw-12712	1111	1	two	two	NUM
taxlaw-12712	1111	2	important	important	ADJ
taxlaw-12712	1111	3	differences	difference	NOUN
taxlaw-12712	1111	4	emerge	emerge	VERB
taxlaw-12712	1111	5	when	when	SCONJ
taxlaw-12712	1111	6	juxtaposing	juxtapose	VERB
taxlaw-12712	1111	7	conventional	conventional	ADJ
taxlaw-12712	1111	8	antiabuse	antiabuse	ADJ
taxlaw-12712	1111	9	doctrines	doctrine	NOUN
taxlaw-12712	1111	10	and	and	CCONJ
taxlaw-12712	1111	11	this	this	DET
taxlaw-12712	1111	12	article	article	NOUN
taxlaw-12712	1111	13	’s	’s	PART
taxlaw-12712	1111	14	characterization	characterization	NOUN
taxlaw-12712	1111	15	of	of	ADP
taxlaw-12712	1111	16	a	a	DET
taxlaw-12712	1111	17	constitutional	constitutional	ADJ
taxlaw-12712	1111	18	realization	realization	NOUN
taxlaw-12712	1111	19	requirement	requirement	NOUN
taxlaw-12712	1111	20	as	as	ADP
taxlaw-12712	1111	21	a	a	DET
taxlaw-12712	1111	22	taxpayer	taxpayer	NOUN
taxlaw-12712	1111	23	-	-	PUNCT
taxlaw-12712	1111	24	initiated	initiate	VERB
taxlaw-12712	1111	25	antiabuse	antiabuse	NOUN
taxlaw-12712	1111	26	doctrine	doctrine	NOUN
taxlaw-12712	1111	27	.	.	PUNCT
taxlaw-12712	1112	1	first	first	ADV
taxlaw-12712	1112	2	,	,	PUNCT
taxlaw-12712	1112	3	realization	realization	NOUN
taxlaw-12712	1112	4	and	and	CCONJ
taxlaw-12712	1112	5	nonrealization	nonrealization	NOUN
taxlaw-12712	1112	6	pervade	pervade	VERB
taxlaw-12712	1112	7	current	current	ADJ
taxlaw-12712	1112	8	statutory	statutory	ADJ
taxlaw-12712	1112	9	law	law	NOUN
taxlaw-12712	1112	10	,	,	PUNCT
taxlaw-12712	1112	11	which	which	PRON
taxlaw-12712	1112	12	gives	give	VERB
taxlaw-12712	1112	13	taxpayers	taxpayer	NOUN
taxlaw-12712	1112	14	many	many	ADJ
taxlaw-12712	1112	15	opportunities	opportunity	NOUN
taxlaw-12712	1112	16	to	to	PART
taxlaw-12712	1112	17	challenge	challenge	VERB
taxlaw-12712	1112	18	the	the	DET
taxlaw-12712	1112	19	current	current	ADJ
taxlaw-12712	1112	20	code	code	NOUN
taxlaw-12712	1112	21	and	and	CCONJ
taxlaw-12712	1112	22	regulations	regulation	NOUN
taxlaw-12712	1112	23	as	as	ADP
taxlaw-12712	1112	24	violating	violate	VERB
taxlaw-12712	1112	25	a	a	DET
taxlaw-12712	1112	26	constitutional	constitutional	ADJ
taxlaw-12712	1112	27	realization	realization	NOUN
taxlaw-12712	1112	28	requirement	requirement	NOUN
taxlaw-12712	1112	29	of	of	ADP
taxlaw-12712	1112	30	uncertain	uncertain	ADJ
taxlaw-12712	1112	31	scope	scope	NOUN
taxlaw-12712	1112	32	and	and	CCONJ
taxlaw-12712	1112	33	doctrinal	doctrinal	ADJ
taxlaw-12712	1112	34	content	content	NOUN
taxlaw-12712	1112	35	.	.	PUNCT
taxlaw-12712	1113	1	second	second	ADJ
taxlaw-12712	1113	2	,	,	PUNCT
taxlaw-12712	1113	3	the	the	DET
taxlaw-12712	1113	4	optionality	optionality	NOUN
taxlaw-12712	1113	5	intrinsic	intrinsic	ADJ
taxlaw-12712	1113	6	in	in	ADP
taxlaw-12712	1113	7	a	a	DET
taxlaw-12712	1113	8	constitutional	constitutional	ADJ
taxlaw-12712	1113	9	realization	realization	NOUN
taxlaw-12712	1113	10	requirement	requirement	NOUN
taxlaw-12712	1113	11	foments	foment	NOUN
taxlaw-12712	1113	12	explicit	explicit	ADJ
taxlaw-12712	1113	13	or	or	CCONJ
taxlaw-12712	1113	14	tacit	tacit	ADJ
taxlaw-12712	1113	15	challenges	challenge	NOUN
taxlaw-12712	1113	16	.	.	PUNCT
taxlaw-12712	1114	1	taxpayers	taxpayer	NOUN
taxlaw-12712	1114	2	(	(	PUNCT
taxlaw-12712	1114	3	and	and	CCONJ
taxlaw-12712	1114	4	not	not	PART
taxlaw-12712	1114	5	congress	congress	PROPN
taxlaw-12712	1114	6	or	or	CCONJ
taxlaw-12712	1114	7	treasury	treasury	PROPN
taxlaw-12712	1114	8	)	)	PUNCT
taxlaw-12712	1114	9	can	can	AUX
taxlaw-12712	1114	10	either	either	CCONJ
taxlaw-12712	1114	11	accept	accept	VERB
taxlaw-12712	1114	12	or	or	CCONJ
taxlaw-12712	1114	13	challenge	challenge	VERB
taxlaw-12712	1114	14	the	the	DET
taxlaw-12712	1114	15	code	code	NOUN
taxlaw-12712	1114	16	or	or	CCONJ
taxlaw-12712	1114	17	regulations	regulation	NOUN
taxlaw-12712	1114	18	’	'	PUNCT
taxlaw-12712	1114	19	application	application	NOUN
taxlaw-12712	1114	20	of	of	ADP
taxlaw-12712	1114	21	a	a	DET
taxlaw-12712	1114	22	constitutional	constitutional	ADJ
taxlaw-12712	1114	23	realization	realization	NOUN
taxlaw-12712	1114	24	requirement	requirement	NOUN
taxlaw-12712	1114	25	.	.	PUNCT
taxlaw-12712	1115	1	taxpayers	taxpayer	NOUN
taxlaw-12712	1115	2	generally	generally	ADV
taxlaw-12712	1115	3	will	will	AUX
taxlaw-12712	1115	4	seek	seek	VERB
taxlaw-12712	1115	5	the	the	DET
taxlaw-12712	1115	6	better	well	ADJ
taxlaw-12712	1115	7	outcome	outcome	NOUN
taxlaw-12712	1115	8	for	for	ADP
taxlaw-12712	1115	9	them	they	PRON
taxlaw-12712	1115	10	,	,	PUNCT
taxlaw-12712	1115	11	with	with	ADP
taxlaw-12712	1115	12	a	a	DET
taxlaw-12712	1115	13	strong	strong	ADJ
taxlaw-12712	1115	14	likelihood	likelihood	NOUN
taxlaw-12712	1115	15	of	of	ADP
taxlaw-12712	1115	16	targeted	target	VERB
taxlaw-12712	1115	17	claims	claim	NOUN
taxlaw-12712	1115	18	supported	support	VERB
taxlaw-12712	1115	19	by	by	ADP
taxlaw-12712	1115	20	interest	interest	NOUN
taxlaw-12712	1115	21	groups	group	NOUN
taxlaw-12712	1115	22	.	.	PUNCT
taxlaw-12712	1116	1	not	not	PART
taxlaw-12712	1116	2	only	only	ADV
taxlaw-12712	1116	3	is	be	AUX
taxlaw-12712	1116	4	a	a	DET
taxlaw-12712	1116	5	constitutional	constitutional	ADJ
taxlaw-12712	1116	6	realization	realization	NOUN
taxlaw-12712	1116	7	requirement	requirement	NOUN
taxlaw-12712	1116	8	a	a	DET
taxlaw-12712	1116	9	one	one	NUM
taxlaw-12712	1116	10	-	-	PUNCT
taxlaw-12712	1116	11	way	way	NOUN
taxlaw-12712	1116	12	law	law	NOUN
taxlaw-12712	1116	13	in	in	ADP
taxlaw-12712	1116	14	favor	favor	NOUN
taxlaw-12712	1116	15	of	of	ADP
taxlaw-12712	1116	16	taxpayers	taxpayer	NOUN
taxlaw-12712	1116	17	,	,	PUNCT
taxlaw-12712	1116	18	but	but	CCONJ
taxlaw-12712	1116	19	the	the	DET
taxlaw-12712	1116	20	existence	existence	NOUN
taxlaw-12712	1116	21	of	of	ADP
taxlaw-12712	1116	22	this	this	DET
taxlaw-12712	1116	23	taxpayer	taxpayer	NOUN
taxlaw-12712	1116	24	-	-	PUNCT
taxlaw-12712	1116	25	initiated	initiate	VERB
taxlaw-12712	1116	26	antiabuse	antiabuse	NOUN
taxlaw-12712	1116	27	doctrine	doctrine	NOUN
taxlaw-12712	1116	28	also	also	ADV
taxlaw-12712	1116	29	is	be	AUX
taxlaw-12712	1116	30	likely	likely	ADJ
taxlaw-12712	1116	31	to	to	PART
taxlaw-12712	1116	32	generate	generate	VERB
taxlaw-12712	1116	33	significant	significant	ADJ
taxlaw-12712	1116	34	controversy	controversy	NOUN
taxlaw-12712	1116	35	and	and	CCONJ
taxlaw-12712	1116	36	aggressive	aggressive	ADJ
taxlaw-12712	1116	37	position	position	NOUN
taxlaw-12712	1116	38	-	-	PUNCT
taxlaw-12712	1116	39	taking	taking	NOUN
taxlaw-12712	1116	40	,	,	PUNCT
taxlaw-12712	1116	41	which	which	PRON
taxlaw-12712	1116	42	in	in	ADP
taxlaw-12712	1116	43	turn	turn	NOUN
taxlaw-12712	1116	44	have	have	VERB
taxlaw-12712	1116	45	serious	serious	ADJ
taxlaw-12712	1116	46	implications	implication	NOUN
taxlaw-12712	1116	47	for	for	ADP
taxlaw-12712	1116	48	the	the	DET
taxlaw-12712	1116	49	evolution	evolution	NOUN
taxlaw-12712	1116	50	of	of	ADP
taxlaw-12712	1116	51	tax	tax	NOUN
taxlaw-12712	1116	52	law	law	NOUN
taxlaw-12712	1116	53	.	.	PUNCT
taxlaw-12712	1117	1	iv	iv	X
taxlaw-12712	1117	2	.	.	PUNCT
taxlaw-12712	1118	1	the	the	DET
taxlaw-12712	1118	2	hollowing	hollow	VERB
taxlaw-12712	1118	3	-	-	PUNCT
taxlaw-12712	1118	4	out	out	NOUN
taxlaw-12712	1118	5	of	of	ADP
taxlaw-12712	1118	6	tax	tax	NOUN
taxlaw-12712	1118	7	law	law	NOUN
taxlaw-12712	1118	8	for	for	ADP
taxlaw-12712	1118	9	more	more	ADJ
taxlaw-12712	1118	10	than	than	ADP
taxlaw-12712	1118	11	a	a	PRON
taxlaw-12712	1118	12	century	century	NOUN
taxlaw-12712	1118	13	,	,	PUNCT
taxlaw-12712	1118	14	the	the	DET
taxlaw-12712	1118	15	supreme	supreme	PROPN
taxlaw-12712	1118	16	court	court	PROPN
taxlaw-12712	1118	17	left	leave	VERB
taxlaw-12712	1118	18	the	the	DET
taxlaw-12712	1118	19	pandora	pandora	NOUN
taxlaw-12712	1118	20	’s	’s	PART
taxlaw-12712	1118	21	box	box	PROPN
taxlaw-12712	1118	22	of	of	ADP
taxlaw-12712	1118	23	283	283	NUM
taxlaw-12712	1118	24	see	see	NOUN
taxlaw-12712	1118	25	weisbach	weisbach	NOUN
taxlaw-12712	1118	26	,	,	PUNCT
taxlaw-12712	1118	27	supra	supra	ADJ
taxlaw-12712	1118	28	note	note	NOUN
taxlaw-12712	1118	29	2	2	NUM
taxlaw-12712	1118	30	,	,	PUNCT
taxlaw-12712	1118	31	at	at	ADP
taxlaw-12712	1118	32	877	877	NUM
taxlaw-12712	1118	33	-	-	SYM
taxlaw-12712	1118	34	79	79	NUM
taxlaw-12712	1118	35	.	.	PUNCT
taxlaw-12712	1119	1	284	284	NUM
taxlaw-12712	1119	2	sheldon	sheldon	PROPN
taxlaw-12712	1119	3	i.	i.	PROPN
taxlaw-12712	1119	4	banoff	banoff	PROPN
taxlaw-12712	1119	5	&	&	CCONJ
taxlaw-12712	1119	6	richard	richard	PROPN
taxlaw-12712	1119	7	m.	m.	PROPN
taxlaw-12712	1119	8	lipton	lipton	PROPN
taxlaw-12712	1119	9	,	,	PUNCT
taxlaw-12712	1119	10	irs	irs	PROPN
taxlaw-12712	1119	11	will	will	AUX
taxlaw-12712	1119	12	not	not	PART
taxlaw-12712	1119	13	allow	allow	VERB
taxlaw-12712	1119	14	taxpayers	taxpayer	NOUN
taxlaw-12712	1119	15	to	to	PART
taxlaw-12712	1119	16	self	self	NOUN
taxlaw-12712	1119	17	-	-	PUNCT
taxlaw-12712	1119	18	impose	impose	VERB
taxlaw-12712	1119	19	the	the	DET
taxlaw-12712	1119	20	antiabuse	antiabuse	NOUN
taxlaw-12712	1119	21	rules	rule	NOUN
taxlaw-12712	1119	22	,	,	PUNCT
taxlaw-12712	1119	23	110	110	NUM
taxlaw-12712	1119	24	j.	j.	PROPN
taxlaw-12712	1119	25	tax’n	tax’n	PROPN
taxlaw-12712	1119	26	380	380	NUM
taxlaw-12712	1119	27	,	,	PUNCT
taxlaw-12712	1119	28	380	380	NUM
taxlaw-12712	1119	29	-	-	SYM
taxlaw-12712	1119	30	81	81	NUM
taxlaw-12712	1119	31	(	(	PUNCT
taxlaw-12712	1119	32	2009	2009	NUM
taxlaw-12712	1119	33	)	)	PUNCT
taxlaw-12712	1119	34	.	.	PUNCT
taxlaw-12712	1120	1	285	285	NUM
taxlaw-12712	1120	2	see	see	VERB
taxlaw-12712	1120	3	smith	smith	PROPN
taxlaw-12712	1120	4	,	,	PUNCT
taxlaw-12712	1120	5	supra	supra	PROPN
taxlaw-12712	1120	6	note	note	PROPN
taxlaw-12712	1120	7	27	27	NUM
taxlaw-12712	1120	8	,	,	PUNCT
taxlaw-12712	1120	9	at	at	ADP
taxlaw-12712	1120	10	146	146	NUM
taxlaw-12712	1120	11	.	.	PUNCT
taxlaw-12712	1120	12	286	286	NUM
taxlaw-12712	1120	13	for	for	ADP
taxlaw-12712	1120	14	example	example	NOUN
taxlaw-12712	1120	15	,	,	PUNCT
taxlaw-12712	1120	16	consider	consider	VERB
taxlaw-12712	1120	17	a	a	DET
taxlaw-12712	1120	18	taxpayer	taxpayer	NOUN
taxlaw-12712	1120	19	that	that	PRON
taxlaw-12712	1120	20	chooses	choose	VERB
taxlaw-12712	1120	21	an	an	DET
taxlaw-12712	1120	22	ostensibly	ostensibly	ADV
taxlaw-12712	1120	23	tax	tax	NOUN
taxlaw-12712	1120	24	-	-	PUNCT
taxlaw-12712	1120	25	advantaged	advantaged	ADJ
taxlaw-12712	1120	26	form	form	NOUN
taxlaw-12712	1120	27	for	for	ADP
taxlaw-12712	1120	28	a	a	DET
taxlaw-12712	1120	29	transaction	transaction	NOUN
taxlaw-12712	1120	30	.	.	PUNCT
taxlaw-12712	1121	1	on	on	ADP
taxlaw-12712	1121	2	audit	audit	NOUN
taxlaw-12712	1121	3	,	,	PUNCT
taxlaw-12712	1121	4	the	the	DET
taxlaw-12712	1121	5	irs	irs	PROPN
taxlaw-12712	1121	6	disallows	disallow	VERB
taxlaw-12712	1121	7	the	the	DET
taxlaw-12712	1121	8	transaction	transaction	NOUN
taxlaw-12712	1121	9	’s	’s	PART
taxlaw-12712	1121	10	purported	purport	VERB
taxlaw-12712	1121	11	tax	tax	NOUN
taxlaw-12712	1121	12	benefits	benefit	NOUN
taxlaw-12712	1121	13	,	,	PUNCT
taxlaw-12712	1121	14	leveraging	leverage	VERB
taxlaw-12712	1121	15	principles	principle	NOUN
taxlaw-12712	1121	16	of	of	ADP
taxlaw-12712	1121	17	realization	realization	NOUN
taxlaw-12712	1121	18	or	or	CCONJ
taxlaw-12712	1121	19	nonrealization	nonrealization	NOUN
taxlaw-12712	1121	20	to	to	PART
taxlaw-12712	1121	21	do	do	VERB
taxlaw-12712	1121	22	so	so	ADV
taxlaw-12712	1121	23	.	.	PUNCT
taxlaw-12712	1122	1	then	then	ADV
taxlaw-12712	1122	2	,	,	PUNCT
taxlaw-12712	1122	3	the	the	DET
taxlaw-12712	1122	4	taxpayer	taxpayer	NOUN
taxlaw-12712	1122	5	disavows	disavow	VERB
taxlaw-12712	1122	6	the	the	DET
taxlaw-12712	1122	7	transaction	transaction	NOUN
taxlaw-12712	1122	8	’s	’s	PART
taxlaw-12712	1122	9	form	form	NOUN
taxlaw-12712	1122	10	in	in	ADP
taxlaw-12712	1122	11	favor	favor	NOUN
taxlaw-12712	1122	12	of	of	ADP
taxlaw-12712	1122	13	a	a	DET
taxlaw-12712	1122	14	characterization	characterization	NOUN
taxlaw-12712	1122	15	that	that	PRON
taxlaw-12712	1122	16	carries	carry	VERB
taxlaw-12712	1122	17	some	some	PRON
taxlaw-12712	1122	18	,	,	PUNCT
taxlaw-12712	1122	19	but	but	CCONJ
taxlaw-12712	1122	20	not	not	PART
taxlaw-12712	1122	21	all	all	PRON
taxlaw-12712	1122	22	,	,	PUNCT
taxlaw-12712	1122	23	of	of	ADP
taxlaw-12712	1122	24	the	the	DET
taxlaw-12712	1122	25	expected	expect	VERB
taxlaw-12712	1122	26	tax	tax	NOUN
taxlaw-12712	1122	27	advantages	advantage	NOUN
taxlaw-12712	1122	28	.	.	PUNCT
taxlaw-12712	1123	1	see	see	VERB
taxlaw-12712	1123	2	william	william	PROPN
taxlaw-12712	1123	3	s.	s.	PROPN
taxlaw-12712	1123	4	blatt	blatt	PROPN
taxlaw-12712	1123	5	,	,	PUNCT
taxlaw-12712	1123	6	lost	lose	VERB
taxlaw-12712	1123	7	on	on	ADP
taxlaw-12712	1123	8	a	a	DET
taxlaw-12712	1123	9	one	one	NUM
taxlaw-12712	1123	10	-	-	PUNCT
taxlaw-12712	1123	11	way	way	NOUN
taxlaw-12712	1123	12	street	street	NOUN
taxlaw-12712	1123	13	:	:	PUNCT
taxlaw-12712	1123	14	the	the	DET
taxlaw-12712	1123	15	taxpayer	taxpayer	NOUN
taxlaw-12712	1123	16	’s	’s	PART
taxlaw-12712	1123	17	ability	ability	NOUN
taxlaw-12712	1123	18	to	to	PART
taxlaw-12712	1123	19	disavow	disavow	VERB
taxlaw-12712	1123	20	form	form	NOUN
taxlaw-12712	1123	21	,	,	PUNCT
taxlaw-12712	1123	22	70	70	NUM
taxlaw-12712	1123	23	or	or	CCONJ
taxlaw-12712	1123	24	.	.	PUNCT
taxlaw-12712	1124	1	l.	l.	PROPN
taxlaw-12712	1124	2	rev	rev	PROPN
taxlaw-12712	1124	3	.	.	PROPN
taxlaw-12712	1125	1	381	381	NUM
taxlaw-12712	1125	2	(	(	PUNCT
taxlaw-12712	1125	3	1991	1991	NUM
taxlaw-12712	1125	4	)	)	PUNCT
taxlaw-12712	1125	5	.	.	PUNCT
taxlaw-12712	1126	1	40	40	NUM
taxlaw-12712	1126	2	columbia	columbia	PROPN
taxlaw-12712	1126	3	journal	journal	PROPN
taxlaw-12712	1126	4	of	of	ADP
taxlaw-12712	1126	5	tax	tax	NOUN
taxlaw-12712	1126	6	law	law	NOUN
taxlaw-12712	1126	7	[	[	X
taxlaw-12712	1126	8	vol	vol	NOUN
taxlaw-12712	1126	9	.	.	PUNCT
taxlaw-12712	1127	1	16:1	16:1	PROPN
taxlaw-12712	1127	2	constitutional	constitutional	ADJ
taxlaw-12712	1127	3	realization	realization	NOUN
taxlaw-12712	1127	4	largely	largely	ADV
taxlaw-12712	1127	5	closed	close	VERB
taxlaw-12712	1127	6	.	.	PUNCT
taxlaw-12712	1128	1	after	after	ADP
taxlaw-12712	1128	2	macomber	macomber	PROPN
taxlaw-12712	1128	3	,	,	PUNCT
taxlaw-12712	1128	4	commentators	commentator	NOUN
taxlaw-12712	1128	5	read	read	VERB
taxlaw-12712	1128	6	subsequent	subsequent	ADJ
taxlaw-12712	1128	7	decisions	decision	NOUN
taxlaw-12712	1128	8	to	to	PART
taxlaw-12712	1128	9	minimize	minimize	VERB
taxlaw-12712	1128	10	the	the	DET
taxlaw-12712	1128	11	case	case	NOUN
taxlaw-12712	1128	12	’s	’s	PART
taxlaw-12712	1128	13	constitutional	constitutional	ADJ
taxlaw-12712	1128	14	implications	implication	NOUN
taxlaw-12712	1128	15	in	in	ADP
taxlaw-12712	1128	16	favor	favor	NOUN
taxlaw-12712	1128	17	of	of	ADP
taxlaw-12712	1128	18	an	an	DET
taxlaw-12712	1128	19	administrative	administrative	ADJ
taxlaw-12712	1128	20	understanding	understanding	NOUN
taxlaw-12712	1128	21	of	of	ADP
taxlaw-12712	1128	22	the	the	DET
taxlaw-12712	1128	23	realization	realization	NOUN
taxlaw-12712	1128	24	requirement	requirement	NOUN
taxlaw-12712	1128	25	.	.	PUNCT
taxlaw-12712	1129	1	lawmakers	lawmaker	NOUN
taxlaw-12712	1129	2	,	,	PUNCT
taxlaw-12712	1129	3	judges	judge	NOUN
taxlaw-12712	1129	4	,	,	PUNCT
taxlaw-12712	1129	5	and	and	CCONJ
taxlaw-12712	1129	6	practitioners	practitioner	NOUN
taxlaw-12712	1129	7	largely	largely	ADV
taxlaw-12712	1129	8	embraced	embrace	VERB
taxlaw-12712	1129	9	this	this	DET
taxlaw-12712	1129	10	shift	shift	NOUN
taxlaw-12712	1129	11	.	.	PUNCT
taxlaw-12712	1130	1	although	although	SCONJ
taxlaw-12712	1130	2	moore	moore	PROPN
taxlaw-12712	1130	3	did	do	AUX
taxlaw-12712	1130	4	not	not	PART
taxlaw-12712	1130	5	address	address	VERB
taxlaw-12712	1130	6	a	a	DET
taxlaw-12712	1130	7	putative	putative	ADJ
taxlaw-12712	1130	8	constitutional	constitutional	ADJ
taxlaw-12712	1130	9	realization	realization	NOUN
taxlaw-12712	1130	10	requirement	requirement	NOUN
taxlaw-12712	1130	11	directly	directly	ADV
taxlaw-12712	1130	12	,	,	PUNCT
taxlaw-12712	1130	13	the	the	DET
taxlaw-12712	1130	14	case	case	NOUN
taxlaw-12712	1130	15	cracks	crack	VERB
taxlaw-12712	1130	16	the	the	DET
taxlaw-12712	1130	17	lid	lid	NOUN
taxlaw-12712	1130	18	of	of	ADP
taxlaw-12712	1130	19	pandora	pandora	PROPN
taxlaw-12712	1130	20	’s	’s	PROPN
taxlaw-12712	1130	21	box	box	PROPN
taxlaw-12712	1130	22	.	.	PUNCT
taxlaw-12712	1131	1	opening	open	VERB
taxlaw-12712	1131	2	the	the	DET
taxlaw-12712	1131	3	box	box	NOUN
taxlaw-12712	1131	4	fully	fully	ADV
taxlaw-12712	1131	5	would	would	AUX
taxlaw-12712	1131	6	require	require	VERB
taxlaw-12712	1131	7	backfilling	backfille	VERB
taxlaw-12712	1131	8	the	the	DET
taxlaw-12712	1131	9	content	content	NOUN
taxlaw-12712	1131	10	of	of	ADP
taxlaw-12712	1131	11	constitutional	constitutional	ADJ
taxlaw-12712	1131	12	questions	question	NOUN
taxlaw-12712	1131	13	latent	latent	NOUN
taxlaw-12712	1131	14	across	across	ADP
taxlaw-12712	1131	15	decades	decade	NOUN
taxlaw-12712	1131	16	of	of	ADP
taxlaw-12712	1131	17	legislation	legislation	NOUN
taxlaw-12712	1131	18	,	,	PUNCT
taxlaw-12712	1131	19	administrative	administrative	ADJ
taxlaw-12712	1131	20	interpretation	interpretation	NOUN
taxlaw-12712	1131	21	,	,	PUNCT
taxlaw-12712	1131	22	and	and	CCONJ
taxlaw-12712	1131	23	judicial	judicial	ADJ
taxlaw-12712	1131	24	decisions	decision	NOUN
taxlaw-12712	1131	25	.	.	PUNCT
taxlaw-12712	1132	1	ostensibly	ostensibly	ADV
taxlaw-12712	1132	2	settled	settle	VERB
taxlaw-12712	1132	3	issues	issue	NOUN
taxlaw-12712	1132	4	may	may	AUX
taxlaw-12712	1132	5	acquire	acquire	VERB
taxlaw-12712	1132	6	new	new	ADJ
taxlaw-12712	1132	7	life	life	NOUN
taxlaw-12712	1132	8	.	.	PUNCT
taxlaw-12712	1133	1	for	for	ADP
taxlaw-12712	1133	2	this	this	DET
taxlaw-12712	1133	3	reason	reason	NOUN
taxlaw-12712	1133	4	,	,	PUNCT
taxlaw-12712	1133	5	even	even	ADV
taxlaw-12712	1133	6	moore	moore	PROPN
taxlaw-12712	1133	7	’s	’s	PART
taxlaw-12712	1133	8	whisper	whisper	NOUN
taxlaw-12712	1133	9	of	of	ADP
taxlaw-12712	1133	10	a	a	DET
taxlaw-12712	1133	11	constitutional	constitutional	ADJ
taxlaw-12712	1133	12	realization	realization	NOUN
taxlaw-12712	1133	13	requirement	requirement	NOUN
taxlaw-12712	1133	14	risks	risk	VERB
taxlaw-12712	1133	15	a	a	DET
taxlaw-12712	1133	16	sort	sort	NOUN
taxlaw-12712	1133	17	of	of	ADP
taxlaw-12712	1133	18	“	"	PUNCT
taxlaw-12712	1133	19	hollowing	hollow	VERB
taxlaw-12712	1133	20	out	out	ADP
taxlaw-12712	1133	21	”	"	PUNCT
taxlaw-12712	1133	22	of	of	ADP
taxlaw-12712	1133	23	federal	federal	ADJ
taxlaw-12712	1133	24	income	income	NOUN
taxlaw-12712	1133	25	tax	tax	NOUN
taxlaw-12712	1133	26	law	law	NOUN
taxlaw-12712	1133	27	.	.	PUNCT
taxlaw-12712	1134	1	although	although	SCONJ
taxlaw-12712	1134	2	entire	entire	ADJ
taxlaw-12712	1134	3	statutory	statutory	ADJ
taxlaw-12712	1134	4	schemes	scheme	NOUN
taxlaw-12712	1134	5	might	might	AUX
taxlaw-12712	1134	6	fall,287	fall,287	ADV
taxlaw-12712	1134	7	this	this	DET
taxlaw-12712	1134	8	top	top	ADJ
taxlaw-12712	1134	9	-	-	PUNCT
taxlaw-12712	1134	10	down	down	NOUN
taxlaw-12712	1134	11	abrogation	abrogation	NOUN
taxlaw-12712	1134	12	only	only	ADV
taxlaw-12712	1134	13	captures	capture	VERB
taxlaw-12712	1134	14	some	some	PRON
taxlaw-12712	1134	15	of	of	ADP
taxlaw-12712	1134	16	the	the	DET
taxlaw-12712	1134	17	systemic	systemic	ADJ
taxlaw-12712	1134	18	risk	risk	NOUN
taxlaw-12712	1134	19	posed	pose	VERB
taxlaw-12712	1134	20	by	by	ADP
taxlaw-12712	1134	21	a	a	DET
taxlaw-12712	1134	22	constitutional	constitutional	ADJ
taxlaw-12712	1134	23	realization	realization	NOUN
taxlaw-12712	1134	24	requirement	requirement	NOUN
taxlaw-12712	1134	25	.	.	PUNCT
taxlaw-12712	1135	1	a	a	DET
taxlaw-12712	1135	2	constitutional	constitutional	ADJ
taxlaw-12712	1135	3	realization	realization	NOUN
taxlaw-12712	1135	4	requirement	requirement	NOUN
taxlaw-12712	1135	5	also	also	ADV
taxlaw-12712	1135	6	would	would	AUX
taxlaw-12712	1135	7	erode	erode	VERB
taxlaw-12712	1135	8	the	the	DET
taxlaw-12712	1135	9	tax	tax	NOUN
taxlaw-12712	1135	10	system	system	NOUN
taxlaw-12712	1135	11	from	from	ADP
taxlaw-12712	1135	12	the	the	DET
taxlaw-12712	1135	13	bottom	bottom	NOUN
taxlaw-12712	1135	14	up	up	ADP
taxlaw-12712	1135	15	,	,	PUNCT
taxlaw-12712	1135	16	as	as	SCONJ
taxlaw-12712	1135	17	portions	portion	NOUN
taxlaw-12712	1135	18	of	of	ADP
taxlaw-12712	1135	19	the	the	DET
taxlaw-12712	1135	20	plumbing	plumbing	NOUN
taxlaw-12712	1135	21	in	in	ADP
taxlaw-12712	1135	22	the	the	DET
taxlaw-12712	1135	23	code	code	NOUN
taxlaw-12712	1135	24	and	and	CCONJ
taxlaw-12712	1135	25	regulations	regulation	NOUN
taxlaw-12712	1135	26	run	run	VERB
taxlaw-12712	1135	27	afoul	afoul	ADV
taxlaw-12712	1135	28	of	of	ADP
taxlaw-12712	1135	29	a	a	DET
taxlaw-12712	1135	30	reinvigorated	reinvigorated	ADJ
taxlaw-12712	1135	31	constitutional	constitutional	ADJ
taxlaw-12712	1135	32	realization	realization	NOUN
taxlaw-12712	1135	33	requirement	requirement	NOUN
taxlaw-12712	1135	34	.	.	PUNCT
taxlaw-12712	1136	1	much	much	ADJ
taxlaw-12712	1136	2	of	of	ADP
taxlaw-12712	1136	3	this	this	DET
taxlaw-12712	1136	4	plumbing	plumbing	NOUN
taxlaw-12712	1136	5	relies	rely	VERB
taxlaw-12712	1136	6	on	on	ADP
taxlaw-12712	1136	7	some	some	DET
taxlaw-12712	1136	8	statutory	statutory	ADJ
taxlaw-12712	1136	9	or	or	CCONJ
taxlaw-12712	1136	10	regulatory	regulatory	ADJ
taxlaw-12712	1136	11	concept	concept	NOUN
taxlaw-12712	1136	12	of	of	ADP
taxlaw-12712	1136	13	realization	realization	NOUN
taxlaw-12712	1136	14	or	or	CCONJ
taxlaw-12712	1136	15	nonrealization	nonrealization	NOUN
taxlaw-12712	1136	16	,	,	PUNCT
taxlaw-12712	1136	17	which	which	PRON
taxlaw-12712	1136	18	increases	increase	VERB
taxlaw-12712	1136	19	the	the	DET
taxlaw-12712	1136	20	number	number	NOUN
taxlaw-12712	1136	21	and	and	CCONJ
taxlaw-12712	1136	22	variety	variety	NOUN
taxlaw-12712	1136	23	of	of	ADP
taxlaw-12712	1136	24	potential	potential	ADJ
taxlaw-12712	1136	25	targets	target	NOUN
taxlaw-12712	1136	26	for	for	ADP
taxlaw-12712	1136	27	invalidation	invalidation	NOUN
taxlaw-12712	1136	28	under	under	ADP
taxlaw-12712	1136	29	the	the	DET
taxlaw-12712	1136	30	constitution	constitution	NOUN
taxlaw-12712	1136	31	.	.	PUNCT
taxlaw-12712	1137	1	because	because	SCONJ
taxlaw-12712	1137	2	a	a	DET
taxlaw-12712	1137	3	constitutional	constitutional	ADJ
taxlaw-12712	1137	4	realization	realization	NOUN
taxlaw-12712	1137	5	requirement	requirement	NOUN
taxlaw-12712	1137	6	operates	operate	VERB
taxlaw-12712	1137	7	(	(	PUNCT
taxlaw-12712	1137	8	uniquely	uniquely	ADV
taxlaw-12712	1137	9	)	)	PUNCT
taxlaw-12712	1137	10	as	as	ADP
taxlaw-12712	1137	11	a	a	DET
taxlaw-12712	1137	12	taxpayer	taxpayer	NOUN
taxlaw-12712	1137	13	-	-	PUNCT
taxlaw-12712	1137	14	initiated	initiate	VERB
taxlaw-12712	1137	15	antiabuse	antiabuse	NOUN
taxlaw-12712	1137	16	rule,288	rule,288	NOUN
taxlaw-12712	1137	17	these	these	DET
taxlaw-12712	1137	18	targets	target	NOUN
taxlaw-12712	1137	19	face	face	VERB
taxlaw-12712	1137	20	a	a	DET
taxlaw-12712	1137	21	greater	great	ADJ
taxlaw-12712	1137	22	number	number	NOUN
taxlaw-12712	1137	23	of	of	ADP
taxlaw-12712	1137	24	potential	potential	ADJ
taxlaw-12712	1137	25	challenges	challenge	NOUN
taxlaw-12712	1137	26	.	.	PUNCT
taxlaw-12712	1138	1	not	not	PART
taxlaw-12712	1138	2	every	every	DET
taxlaw-12712	1138	3	challenge	challenge	NOUN
taxlaw-12712	1138	4	will	will	AUX
taxlaw-12712	1138	5	succeed	succeed	VERB
taxlaw-12712	1138	6	,	,	PUNCT
taxlaw-12712	1138	7	but	but	CCONJ
taxlaw-12712	1138	8	even	even	ADV
taxlaw-12712	1138	9	a	a	DET
taxlaw-12712	1138	10	limited	limited	ADJ
taxlaw-12712	1138	11	number	number	NOUN
taxlaw-12712	1138	12	of	of	ADP
taxlaw-12712	1138	13	bottom	bottom	ADJ
taxlaw-12712	1138	14	-	-	PUNCT
taxlaw-12712	1138	15	up	up	ADP
taxlaw-12712	1138	16	victories	victory	NOUN
taxlaw-12712	1138	17	threatens	threaten	VERB
taxlaw-12712	1138	18	tax	tax	NOUN
taxlaw-12712	1138	19	law	law	NOUN
taxlaw-12712	1138	20	’s	’s	PART
taxlaw-12712	1138	21	systemic	systemic	ADJ
taxlaw-12712	1138	22	integrity	integrity	NOUN
taxlaw-12712	1138	23	.	.	PUNCT
taxlaw-12712	1139	1	under	under	ADP
taxlaw-12712	1139	2	a	a	DET
taxlaw-12712	1139	3	constitutional	constitutional	ADJ
taxlaw-12712	1139	4	realization	realization	NOUN
taxlaw-12712	1139	5	requirement	requirement	NOUN
taxlaw-12712	1139	6	,	,	PUNCT
taxlaw-12712	1139	7	the	the	DET
taxlaw-12712	1139	8	hollowing	hollowing	NOUN
taxlaw-12712	1139	9	out	out	ADP
taxlaw-12712	1139	10	of	of	ADP
taxlaw-12712	1139	11	tax	tax	NOUN
taxlaw-12712	1139	12	law	law	NOUN
taxlaw-12712	1139	13	would	would	AUX
taxlaw-12712	1139	14	occur	occur	VERB
taxlaw-12712	1139	15	through	through	ADP
taxlaw-12712	1139	16	the	the	DET
taxlaw-12712	1139	17	targeted	target	VERB
taxlaw-12712	1139	18	elimination	elimination	NOUN
taxlaw-12712	1139	19	of	of	ADP
taxlaw-12712	1139	20	statutory	statutory	ADJ
taxlaw-12712	1139	21	and	and	CCONJ
taxlaw-12712	1139	22	regulatory	regulatory	ADJ
taxlaw-12712	1139	23	mechanics	mechanic	NOUN
taxlaw-12712	1139	24	,	,	PUNCT
taxlaw-12712	1139	25	as	as	ADV
taxlaw-12712	1139	26	well	well	ADV
taxlaw-12712	1139	27	as	as	ADP
taxlaw-12712	1139	28	shifts	shift	NOUN
taxlaw-12712	1139	29	in	in	ADP
taxlaw-12712	1139	30	taxpayer	taxpayer	NOUN
taxlaw-12712	1139	31	-	-	PUNCT
taxlaw-12712	1139	32	government	government	NOUN
taxlaw-12712	1139	33	dynamics	dynamic	NOUN
taxlaw-12712	1139	34	that	that	PRON
taxlaw-12712	1139	35	result	result	VERB
taxlaw-12712	1139	36	from	from	ADP
taxlaw-12712	1139	37	a	a	DET
taxlaw-12712	1139	38	constitutional	constitutional	ADJ
taxlaw-12712	1139	39	realization	realization	NOUN
taxlaw-12712	1139	40	requirement	requirement	NOUN
taxlaw-12712	1139	41	.	.	PUNCT
taxlaw-12712	1140	1	this	this	DET
taxlaw-12712	1140	2	part	part	NOUN
taxlaw-12712	1140	3	elaborates	elaborate	VERB
taxlaw-12712	1140	4	three	three	NUM
taxlaw-12712	1140	5	specific	specific	ADJ
taxlaw-12712	1140	6	mechanisms	mechanism	NOUN
taxlaw-12712	1140	7	that	that	PRON
taxlaw-12712	1140	8	facilitate	facilitate	VERB
taxlaw-12712	1140	9	this	this	PRON
taxlaw-12712	1140	10	hollowing	hollow	VERB
taxlaw-12712	1140	11	out	out	ADP
taxlaw-12712	1140	12	.	.	PUNCT
taxlaw-12712	1141	1	then	then	ADV
taxlaw-12712	1141	2	,	,	PUNCT
taxlaw-12712	1141	3	this	this	DET
taxlaw-12712	1141	4	part	part	NOUN
taxlaw-12712	1141	5	develops	develop	VERB
taxlaw-12712	1141	6	examples	example	NOUN
taxlaw-12712	1141	7	of	of	ADP
taxlaw-12712	1141	8	how	how	SCONJ
taxlaw-12712	1141	9	this	this	PRON
taxlaw-12712	1141	10	hollowing	hollow	VERB
taxlaw-12712	1141	11	out	out	ADP
taxlaw-12712	1141	12	might	might	AUX
taxlaw-12712	1141	13	unfold	unfold	VERB
taxlaw-12712	1141	14	in	in	ADP
taxlaw-12712	1141	15	partnership	partnership	NOUN
taxlaw-12712	1141	16	and	and	CCONJ
taxlaw-12712	1141	17	corporate	corporate	ADJ
taxlaw-12712	1141	18	taxation	taxation	NOUN
taxlaw-12712	1141	19	.	.	PUNCT
taxlaw-12712	1142	1	a.	a.	PROPN
taxlaw-12712	1142	2	bottom	bottom	PROPN
taxlaw-12712	1142	3	-	-	PUNCT
taxlaw-12712	1142	4	up	up	ADP
taxlaw-12712	1142	5	challenges	challenge	NOUN
taxlaw-12712	1142	6	to	to	ADP
taxlaw-12712	1142	7	the	the	DET
taxlaw-12712	1142	8	tax	tax	NOUN
taxlaw-12712	1142	9	system	system	NOUN
taxlaw-12712	1142	10	taxpayers	taxpayer	NOUN
taxlaw-12712	1142	11	can	can	AUX
taxlaw-12712	1142	12	deploy	deploy	VERB
taxlaw-12712	1142	13	a	a	DET
taxlaw-12712	1142	14	constitutional	constitutional	ADJ
taxlaw-12712	1142	15	realization	realization	NOUN
taxlaw-12712	1142	16	requirement	requirement	NOUN
taxlaw-12712	1142	17	to	to	PART
taxlaw-12712	1142	18	assert	assert	VERB
taxlaw-12712	1142	19	bottom	bottom	ADJ
taxlaw-12712	1142	20	-	-	PUNCT
taxlaw-12712	1142	21	up	up	ADP
taxlaw-12712	1142	22	challenges	challenge	NOUN
taxlaw-12712	1142	23	to	to	ADP
taxlaw-12712	1142	24	the	the	DET
taxlaw-12712	1142	25	tax	tax	NOUN
taxlaw-12712	1142	26	system	system	NOUN
taxlaw-12712	1142	27	through	through	ADP
taxlaw-12712	1142	28	three	three	NUM
taxlaw-12712	1142	29	distinct	distinct	ADJ
taxlaw-12712	1142	30	mechanisms	mechanism	NOUN
taxlaw-12712	1142	31	that	that	PRON
taxlaw-12712	1142	32	leverage	leverage	VERB
taxlaw-12712	1142	33	the	the	DET
taxlaw-12712	1142	34	public	public	ADJ
taxlaw-12712	1142	35	-	-	PUNCT
taxlaw-12712	1142	36	private	private	ADJ
taxlaw-12712	1142	37	nature	nature	NOUN
taxlaw-12712	1142	38	of	of	ADP
taxlaw-12712	1142	39	tax	tax	NOUN
taxlaw-12712	1142	40	administration	administration	NOUN
taxlaw-12712	1142	41	,	,	PUNCT
taxlaw-12712	1142	42	as	as	ADV
taxlaw-12712	1142	43	well	well	ADV
taxlaw-12712	1142	44	as	as	ADP
taxlaw-12712	1142	45	risk	risk	NOUN
taxlaw-12712	1142	46	-	-	PUNCT
taxlaw-12712	1142	47	aversion	aversion	NOUN
taxlaw-12712	1142	48	by	by	ADP
taxlaw-12712	1142	49	legislators	legislator	NOUN
taxlaw-12712	1142	50	and	and	CCONJ
taxlaw-12712	1142	51	regulators	regulator	NOUN
taxlaw-12712	1142	52	.	.	PUNCT
taxlaw-12712	1143	1	these	these	DET
taxlaw-12712	1143	2	mechanisms	mechanism	NOUN
taxlaw-12712	1143	3	involve	involve	VERB
taxlaw-12712	1143	4	private	private	ADJ
taxlaw-12712	1143	5	interpretations	interpretation	NOUN
taxlaw-12712	1143	6	of	of	ADP
taxlaw-12712	1143	7	tax	tax	NOUN
taxlaw-12712	1143	8	law	law	NOUN
taxlaw-12712	1143	9	in	in	ADP
taxlaw-12712	1143	10	structuring	structuring	NOUN
taxlaw-12712	1143	11	transactions	transaction	NOUN
taxlaw-12712	1143	12	or	or	CCONJ
taxlaw-12712	1143	13	taking	take	VERB
taxlaw-12712	1143	14	positions	position	NOUN
taxlaw-12712	1143	15	on	on	ADP
taxlaw-12712	1143	16	tax	tax	NOUN
taxlaw-12712	1143	17	filings	filing	NOUN
taxlaw-12712	1143	18	,	,	PUNCT
taxlaw-12712	1143	19	litigation	litigation	NOUN
taxlaw-12712	1143	20	against	against	ADP
taxlaw-12712	1143	21	the	the	DET
taxlaw-12712	1143	22	public	public	ADJ
taxlaw-12712	1143	23	enforcement	enforcement	NOUN
taxlaw-12712	1143	24	of	of	ADP
taxlaw-12712	1143	25	the	the	DET
taxlaw-12712	1143	26	code	code	NOUN
taxlaw-12712	1143	27	and	and	CCONJ
taxlaw-12712	1143	28	regulations	regulation	NOUN
taxlaw-12712	1143	29	,	,	PUNCT
taxlaw-12712	1143	30	and	and	CCONJ
taxlaw-12712	1143	31	government	government	NOUN
taxlaw-12712	1143	32	actors	actor	NOUN
taxlaw-12712	1143	33	’	'	PUNCT
taxlaw-12712	1143	34	reticence	reticence	NOUN
taxlaw-12712	1143	35	to	to	PART
taxlaw-12712	1143	36	challenge	challenge	VERB
taxlaw-12712	1143	37	constitutional	constitutional	ADJ
taxlaw-12712	1143	38	boundaries	boundary	NOUN
taxlaw-12712	1143	39	when	when	SCONJ
taxlaw-12712	1143	40	crafting	craft	VERB
taxlaw-12712	1143	41	new	new	ADJ
taxlaw-12712	1143	42	laws	law	NOUN
taxlaw-12712	1143	43	or	or	CCONJ
taxlaw-12712	1143	44	rules	rule	NOUN
taxlaw-12712	1143	45	.	.	PUNCT
taxlaw-12712	1144	1	the	the	DET
taxlaw-12712	1144	2	effect	effect	NOUN
taxlaw-12712	1144	3	is	be	AUX
taxlaw-12712	1144	4	piecemeal	piecemeal	ADJ
taxlaw-12712	1144	5	erosion	erosion	NOUN
taxlaw-12712	1144	6	of	of	ADP
taxlaw-12712	1144	7	tax	tax	NOUN
taxlaw-12712	1144	8	law	law	NOUN
taxlaw-12712	1144	9	’s	’s	PART
taxlaw-12712	1144	10	internal	internal	ADJ
taxlaw-12712	1144	11	integrity	integrity	NOUN
taxlaw-12712	1144	12	through	through	ADP
taxlaw-12712	1144	13	public	public	ADJ
taxlaw-12712	1144	14	and	and	CCONJ
taxlaw-12712	1144	15	private	private	ADJ
taxlaw-12712	1144	16	actions	action	NOUN
taxlaw-12712	1144	17	and	and	CCONJ
taxlaw-12712	1144	18	inaction	inaction	NOUN
taxlaw-12712	1144	19	.	.	PUNCT
taxlaw-12712	1145	1	most	most	ADV
taxlaw-12712	1145	2	transparently	transparently	ADV
taxlaw-12712	1145	3	,	,	PUNCT
taxlaw-12712	1145	4	taxpayers	taxpayer	NOUN
taxlaw-12712	1145	5	may	may	AUX
taxlaw-12712	1145	6	litigate	litigate	VERB
taxlaw-12712	1145	7	to	to	PART
taxlaw-12712	1145	8	invalidate	invalidate	VERB
taxlaw-12712	1145	9	provisions	provision	NOUN
taxlaw-12712	1145	10	in	in	ADP
taxlaw-12712	1145	11	the	the	DET
taxlaw-12712	1145	12	code	code	NOUN
taxlaw-12712	1145	13	or	or	CCONJ
taxlaw-12712	1145	14	regulations	regulation	NOUN
taxlaw-12712	1145	15	under	under	ADP
taxlaw-12712	1145	16	constitutional	constitutional	ADJ
taxlaw-12712	1145	17	arguments	argument	NOUN
taxlaw-12712	1145	18	.	.	PUNCT
taxlaw-12712	1146	1	in	in	ADP
taxlaw-12712	1146	2	the	the	DET
taxlaw-12712	1146	3	context	context	NOUN
taxlaw-12712	1146	4	of	of	ADP
taxlaw-12712	1146	5	a	a	DET
taxlaw-12712	1146	6	constitutional	constitutional	ADJ
taxlaw-12712	1146	7	realization	realization	NOUN
taxlaw-12712	1146	8	requirement	requirement	NOUN
taxlaw-12712	1146	9	,	,	PUNCT
taxlaw-12712	1146	10	this	this	DET
taxlaw-12712	1146	11	litigation	litigation	NOUN
taxlaw-12712	1146	12	would	would	AUX
taxlaw-12712	1146	13	occur	occur	VERB
taxlaw-12712	1146	14	on	on	ADP
taxlaw-12712	1146	15	a	a	DET
taxlaw-12712	1146	16	case	case	NOUN
taxlaw-12712	1146	17	-	-	PUNCT
taxlaw-12712	1146	18	by	by	ADP
taxlaw-12712	1146	19	-	-	PUNCT
taxlaw-12712	1146	20	case	case	NOUN
taxlaw-12712	1146	21	basis	basis	NOUN
taxlaw-12712	1146	22	,	,	PUNCT
taxlaw-12712	1146	23	and	and	CCONJ
taxlaw-12712	1146	24	some	some	DET
taxlaw-12712	1146	25	provisions	provision	NOUN
taxlaw-12712	1146	26	may	may	AUX
taxlaw-12712	1146	27	survive	survive	VERB
taxlaw-12712	1146	28	,	,	PUNCT
taxlaw-12712	1146	29	while	while	SCONJ
taxlaw-12712	1146	30	others	other	NOUN
taxlaw-12712	1146	31	fall	fall	VERB
taxlaw-12712	1146	32	.	.	PUNCT
taxlaw-12712	1147	1	because	because	SCONJ
taxlaw-12712	1147	2	realization	realization	NOUN
taxlaw-12712	1147	3	287	287	NUM
taxlaw-12712	1147	4	see	see	NOUN
taxlaw-12712	1147	5	supra	supra	PROPN
taxlaw-12712	1147	6	note	note	PROPN
taxlaw-12712	1147	7	31	31	NUM
taxlaw-12712	1147	8	(	(	PUNCT
taxlaw-12712	1147	9	listing	list	VERB
taxlaw-12712	1147	10	specific	specific	ADJ
taxlaw-12712	1147	11	statutory	statutory	ADJ
taxlaw-12712	1147	12	provisions	provision	NOUN
taxlaw-12712	1147	13	threatened	threaten	VERB
taxlaw-12712	1147	14	by	by	ADP
taxlaw-12712	1147	15	a	a	DET
taxlaw-12712	1147	16	constitutional	constitutional	ADJ
taxlaw-12712	1147	17	realization	realization	NOUN
taxlaw-12712	1147	18	requirement	requirement	NOUN
taxlaw-12712	1147	19	)	)	PUNCT
taxlaw-12712	1147	20	.	.	PUNCT
taxlaw-12712	1148	1	288	288	NUM
taxlaw-12712	1148	2	see	see	VERB
taxlaw-12712	1148	3	supra	supra	PROPN
taxlaw-12712	1148	4	part	part	PROPN
taxlaw-12712	1148	5	iii.c	iii.c	PROPN
taxlaw-12712	1148	6	.	.	PUNCT
taxlaw-12712	1148	7	2024	2024	NUM
taxlaw-12712	1148	8	]	]	PUNCT
taxlaw-12712	1148	9	realization	realization	NOUN
taxlaw-12712	1148	10	rule	rule	NOUN
taxlaw-12712	1148	11	as	as	ADP
taxlaw-12712	1148	12	a	a	DET
taxlaw-12712	1148	13	legal	legal	ADJ
taxlaw-12712	1148	14	standard	standard	NOUN
taxlaw-12712	1148	15	41	41	NUM
taxlaw-12712	1148	16	operates	operate	NOUN
taxlaw-12712	1148	17	as	as	ADP
taxlaw-12712	1148	18	a	a	DET
taxlaw-12712	1148	19	legal	legal	ADJ
taxlaw-12712	1148	20	standard	standard	NOUN
taxlaw-12712	1148	21	(	(	PUNCT
taxlaw-12712	1148	22	and	and	CCONJ
taxlaw-12712	1148	23	is	be	AUX
taxlaw-12712	1148	24	relatively	relatively	ADV
taxlaw-12712	1148	25	underdeveloped),289	underdeveloped),289	ADJ
taxlaw-12712	1148	26	specific	specific	ADJ
taxlaw-12712	1148	27	outcomes	outcome	NOUN
taxlaw-12712	1148	28	may	may	AUX
taxlaw-12712	1148	29	prove	prove	VERB
taxlaw-12712	1148	30	difficult	difficult	ADJ
taxlaw-12712	1148	31	to	to	PART
taxlaw-12712	1148	32	predict	predict	VERB
taxlaw-12712	1148	33	or	or	CCONJ
taxlaw-12712	1148	34	conceptually	conceptually	ADV
taxlaw-12712	1148	35	inconsistent.290	inconsistent.290	ADJ
taxlaw-12712	1148	36	human	human	ADJ
taxlaw-12712	1148	37	preferences	preference	NOUN
taxlaw-12712	1148	38	and	and	CCONJ
taxlaw-12712	1148	39	fallibility	fallibility	NOUN
taxlaw-12712	1148	40	introduce	introduce	VERB
taxlaw-12712	1148	41	some	some	DET
taxlaw-12712	1148	42	uncertainty	uncertainty	NOUN
taxlaw-12712	1148	43	to	to	ADP
taxlaw-12712	1148	44	judicial	judicial	ADJ
taxlaw-12712	1148	45	decision	decision	NOUN
taxlaw-12712	1148	46	-	-	PUNCT
taxlaw-12712	1148	47	making	making	NOUN
taxlaw-12712	1148	48	,	,	PUNCT
taxlaw-12712	1148	49	and	and	CCONJ
taxlaw-12712	1148	50	not	not	PART
taxlaw-12712	1148	51	all	all	DET
taxlaw-12712	1148	52	outcomes	outcome	NOUN
taxlaw-12712	1148	53	are	be	AUX
taxlaw-12712	1148	54	high	high	ADJ
taxlaw-12712	1148	55	-	-	PUNCT
taxlaw-12712	1148	56	quality	quality	NOUN
taxlaw-12712	1148	57	.	.	PUNCT
taxlaw-12712	1149	1	the	the	DET
taxlaw-12712	1149	2	structure	structure	NOUN
taxlaw-12712	1149	3	of	of	ADP
taxlaw-12712	1149	4	u.s	u.s	PROPN
taxlaw-12712	1149	5	.	.	PROPN
taxlaw-12712	1149	6	federal	federal	ADJ
taxlaw-12712	1149	7	courts	court	NOUN
taxlaw-12712	1149	8	amplifies	amplify	VERB
taxlaw-12712	1149	9	these	these	DET
taxlaw-12712	1149	10	concerns	concern	NOUN
taxlaw-12712	1149	11	.	.	PUNCT
taxlaw-12712	1150	1	even	even	ADV
taxlaw-12712	1150	2	if	if	SCONJ
taxlaw-12712	1150	3	the	the	DET
taxlaw-12712	1150	4	supreme	supreme	PROPN
taxlaw-12712	1150	5	court	court	PROPN
taxlaw-12712	1150	6	avoids	avoid	VERB
taxlaw-12712	1150	7	future	future	ADJ
taxlaw-12712	1150	8	cases	case	NOUN
taxlaw-12712	1150	9	about	about	ADP
taxlaw-12712	1150	10	constitutional	constitutional	ADJ
taxlaw-12712	1150	11	realization	realization	NOUN
taxlaw-12712	1150	12	,	,	PUNCT
taxlaw-12712	1150	13	circuit	circuit	NOUN
taxlaw-12712	1150	14	and	and	CCONJ
taxlaw-12712	1150	15	district	district	NOUN
taxlaw-12712	1150	16	courts	court	NOUN
taxlaw-12712	1150	17	are	be	AUX
taxlaw-12712	1150	18	likely	likely	ADJ
taxlaw-12712	1150	19	to	to	PART
taxlaw-12712	1150	20	face	face	VERB
taxlaw-12712	1150	21	the	the	DET
taxlaw-12712	1150	22	issue	issue	NOUN
taxlaw-12712	1150	23	.	.	PUNCT
taxlaw-12712	1151	1	as	as	SCONJ
taxlaw-12712	1151	2	idiosyncratic	idiosyncratic	ADJ
taxlaw-12712	1151	3	lower	low	ADJ
taxlaw-12712	1151	4	-	-	PUNCT
taxlaw-12712	1151	5	court	court	NOUN
taxlaw-12712	1151	6	outcomes	outcome	NOUN
taxlaw-12712	1151	7	proliferate	proliferate	VERB
taxlaw-12712	1151	8	,	,	PUNCT
taxlaw-12712	1151	9	any	any	DET
taxlaw-12712	1151	10	structural	structural	ADJ
taxlaw-12712	1151	11	coherence	coherence	NOUN
taxlaw-12712	1151	12	in	in	ADP
taxlaw-12712	1151	13	the	the	DET
taxlaw-12712	1151	14	u.s	u.s	PROPN
taxlaw-12712	1151	15	.	.	PROPN
taxlaw-12712	1151	16	tax	tax	NOUN
taxlaw-12712	1151	17	system	system	NOUN
taxlaw-12712	1151	18	erodes.291	erodes.291	NOUN
taxlaw-12712	1151	19	to	to	ADP
taxlaw-12712	1151	20	the	the	DET
taxlaw-12712	1151	21	extent	extent	NOUN
taxlaw-12712	1151	22	that	that	SCONJ
taxlaw-12712	1151	23	the	the	DET
taxlaw-12712	1151	24	u.s	u.s	PROPN
taxlaw-12712	1151	25	.	.	PROPN
taxlaw-12712	1151	26	tax	tax	NOUN
taxlaw-12712	1151	27	system	system	NOUN
taxlaw-12712	1151	28	relies	rely	VERB
taxlaw-12712	1151	29	on	on	ADP
taxlaw-12712	1151	30	coherence	coherence	NOUN
taxlaw-12712	1151	31	,	,	PUNCT
taxlaw-12712	1151	32	the	the	DET
taxlaw-12712	1151	33	negative	negative	ADJ
taxlaw-12712	1151	34	implications	implication	NOUN
taxlaw-12712	1151	35	of	of	ADP
taxlaw-12712	1151	36	litigation	litigation	NOUN
taxlaw-12712	1151	37	compound	compound	NOUN
taxlaw-12712	1151	38	over	over	ADP
taxlaw-12712	1151	39	time	time	NOUN
taxlaw-12712	1151	40	.	.	PUNCT
taxlaw-12712	1152	1	in	in	ADP
taxlaw-12712	1152	2	addition	addition	NOUN
taxlaw-12712	1152	3	to	to	ADP
taxlaw-12712	1152	4	litigation	litigation	NOUN
taxlaw-12712	1152	5	,	,	PUNCT
taxlaw-12712	1152	6	taxpayers	taxpayer	NOUN
taxlaw-12712	1152	7	’	’	PART
taxlaw-12712	1152	8	private	private	ADJ
taxlaw-12712	1152	9	tax	tax	NOUN
taxlaw-12712	1152	10	positions	position	NOUN
taxlaw-12712	1152	11	may	may	AUX
taxlaw-12712	1152	12	undermine	undermine	VERB
taxlaw-12712	1152	13	the	the	DET
taxlaw-12712	1152	14	tax	tax	NOUN
taxlaw-12712	1152	15	system	system	NOUN
taxlaw-12712	1152	16	’s	’s	PART
taxlaw-12712	1152	17	fundamental	fundamental	ADJ
taxlaw-12712	1152	18	structure	structure	NOUN
taxlaw-12712	1152	19	.	.	PUNCT
taxlaw-12712	1153	1	on	on	ADP
taxlaw-12712	1153	2	returns	return	NOUN
taxlaw-12712	1153	3	or	or	CCONJ
taxlaw-12712	1153	4	other	other	ADJ
taxlaw-12712	1153	5	filings	filing	NOUN
taxlaw-12712	1153	6	,	,	PUNCT
taxlaw-12712	1153	7	taxpayers	taxpayer	NOUN
taxlaw-12712	1153	8	may	may	AUX
taxlaw-12712	1153	9	assert	assert	VERB
taxlaw-12712	1153	10	a	a	DET
taxlaw-12712	1153	11	constitutional	constitutional	ADJ
taxlaw-12712	1153	12	realization	realization	NOUN
taxlaw-12712	1153	13	requirement	requirement	NOUN
taxlaw-12712	1153	14	to	to	PART
taxlaw-12712	1153	15	avoid	avoid	VERB
taxlaw-12712	1153	16	the	the	DET
taxlaw-12712	1153	17	literal	literal	ADJ
taxlaw-12712	1153	18	application	application	NOUN
taxlaw-12712	1153	19	of	of	ADP
taxlaw-12712	1153	20	the	the	DET
taxlaw-12712	1153	21	code	code	NOUN
taxlaw-12712	1153	22	or	or	CCONJ
taxlaw-12712	1153	23	regulations.292	regulations.292	VERB
taxlaw-12712	1153	24	overwhelmingly	overwhelmingly	ADV
taxlaw-12712	1153	25	,	,	PUNCT
taxlaw-12712	1153	26	these	these	DET
taxlaw-12712	1153	27	private	private	ADJ
taxlaw-12712	1153	28	tax	tax	NOUN
taxlaw-12712	1153	29	positions	position	NOUN
taxlaw-12712	1153	30	do	do	AUX
taxlaw-12712	1153	31	not	not	PART
taxlaw-12712	1153	32	enter	enter	VERB
taxlaw-12712	1153	33	the	the	DET
taxlaw-12712	1153	34	formal	formal	ADJ
taxlaw-12712	1153	35	controversy	controversy	NOUN
taxlaw-12712	1153	36	process	process	NOUN
taxlaw-12712	1153	37	,	,	PUNCT
taxlaw-12712	1153	38	so	so	SCONJ
taxlaw-12712	1153	39	they	they	PRON
taxlaw-12712	1153	40	are	be	AUX
taxlaw-12712	1153	41	not	not	PART
taxlaw-12712	1153	42	vetted	vet	VERB
taxlaw-12712	1153	43	to	to	ADP
taxlaw-12712	1153	44	finality	finality	NOUN
taxlaw-12712	1153	45	in	in	ADP
taxlaw-12712	1153	46	a	a	DET
taxlaw-12712	1153	47	traditional	traditional	ADJ
taxlaw-12712	1153	48	sense.293	sense.293	NOUN
taxlaw-12712	1153	49	for	for	ADP
taxlaw-12712	1153	50	this	this	DET
taxlaw-12712	1153	51	reason	reason	NOUN
taxlaw-12712	1153	52	,	,	PUNCT
taxlaw-12712	1153	53	these	these	DET
taxlaw-12712	1153	54	private	private	ADJ
taxlaw-12712	1153	55	tax	tax	NOUN
taxlaw-12712	1153	56	positions	position	NOUN
taxlaw-12712	1153	57	may	may	AUX
taxlaw-12712	1153	58	stand	stand	VERB
taxlaw-12712	1153	59	without	without	ADP
taxlaw-12712	1153	60	government	government	NOUN
taxlaw-12712	1153	61	scrutiny	scrutiny	NOUN
taxlaw-12712	1153	62	.	.	PUNCT
taxlaw-12712	1154	1	furthermore	furthermore	ADV
taxlaw-12712	1154	2	,	,	PUNCT
taxlaw-12712	1154	3	these	these	DET
taxlaw-12712	1154	4	private	private	ADJ
taxlaw-12712	1154	5	tax	tax	NOUN
taxlaw-12712	1154	6	positions	position	NOUN
taxlaw-12712	1154	7	may	may	AUX
taxlaw-12712	1154	8	become	become	VERB
taxlaw-12712	1154	9	known	known	ADJ
taxlaw-12712	1154	10	among	among	ADP
taxlaw-12712	1154	11	,	,	PUNCT
taxlaw-12712	1154	12	and	and	CCONJ
taxlaw-12712	1154	13	spread	spread	VERB
taxlaw-12712	1154	14	through	through	ADP
taxlaw-12712	1154	15	,	,	PUNCT
taxlaw-12712	1154	16	professional	professional	ADJ
taxlaw-12712	1154	17	and	and	CCONJ
taxlaw-12712	1154	18	business	business	NOUN
taxlaw-12712	1154	19	communities.294	communities.294	NOUN
taxlaw-12712	1154	20	aggressive	aggressive	ADJ
taxlaw-12712	1154	21	or	or	CCONJ
taxlaw-12712	1154	22	outlier	outlier	NOUN
taxlaw-12712	1154	23	positions	position	NOUN
taxlaw-12712	1154	24	may	may	AUX
taxlaw-12712	1154	25	persuade	persuade	VERB
taxlaw-12712	1154	26	new	new	ADJ
taxlaw-12712	1154	27	adherents	adherent	NOUN
taxlaw-12712	1154	28	and	and	CCONJ
taxlaw-12712	1154	29	shift	shift	VERB
taxlaw-12712	1154	30	community	community	NOUN
taxlaw-12712	1154	31	norms	norm	NOUN
taxlaw-12712	1154	32	over	over	ADP
taxlaw-12712	1154	33	time	time	NOUN
taxlaw-12712	1154	34	.	.	PUNCT
taxlaw-12712	1155	1	through	through	ADP
taxlaw-12712	1155	2	these	these	DET
taxlaw-12712	1155	3	private	private	ADJ
taxlaw-12712	1155	4	routes	route	NOUN
taxlaw-12712	1155	5	,	,	PUNCT
taxlaw-12712	1155	6	a	a	DET
taxlaw-12712	1155	7	constitutional	constitutional	ADJ
taxlaw-12712	1155	8	realization	realization	NOUN
taxlaw-12712	1155	9	requirement	requirement	NOUN
taxlaw-12712	1155	10	may	may	AUX
taxlaw-12712	1155	11	gain	gain	VERB
taxlaw-12712	1155	12	purchase	purchase	NOUN
taxlaw-12712	1155	13	—	—	PUNCT
taxlaw-12712	1155	14	and	and	CCONJ
taxlaw-12712	1155	15	acquire	acquire	VERB
taxlaw-12712	1155	16	de	de	X
taxlaw-12712	1155	17	facto	facto	X
taxlaw-12712	1155	18	legal	legal	ADJ
taxlaw-12712	1155	19	content	content	NOUN
taxlaw-12712	1155	20	through	through	ADP
taxlaw-12712	1155	21	the	the	DET
taxlaw-12712	1155	22	unchallenged	unchallenged	ADJ
taxlaw-12712	1155	23	advice	advice	NOUN
taxlaw-12712	1155	24	and	and	CCONJ
taxlaw-12712	1155	25	opinions	opinion	NOUN
taxlaw-12712	1155	26	of	of	ADP
taxlaw-12712	1155	27	taxpayers	taxpayer	NOUN
taxlaw-12712	1155	28	’	'	PUNCT
taxlaw-12712	1155	29	advisors.295	advisors.295	PROPN
taxlaw-12712	1155	30	outside	outside	ADP
taxlaw-12712	1155	31	of	of	ADP
taxlaw-12712	1155	32	the	the	DET
taxlaw-12712	1155	33	conventional	conventional	ADJ
taxlaw-12712	1155	34	controversy	controversy	NOUN
taxlaw-12712	1155	35	process	process	NOUN
taxlaw-12712	1155	36	,	,	PUNCT
taxlaw-12712	1155	37	a	a	DET
taxlaw-12712	1155	38	constitutional	constitutional	ADJ
taxlaw-12712	1155	39	realization	realization	NOUN
taxlaw-12712	1155	40	requirement	requirement	NOUN
taxlaw-12712	1155	41	still	still	ADV
taxlaw-12712	1155	42	threatens	threaten	VERB
taxlaw-12712	1155	43	the	the	DET
taxlaw-12712	1155	44	integrity	integrity	NOUN
taxlaw-12712	1155	45	of	of	ADP
taxlaw-12712	1155	46	the	the	DET
taxlaw-12712	1155	47	existing	exist	VERB
taxlaw-12712	1155	48	code	code	NOUN
taxlaw-12712	1155	49	and	and	CCONJ
taxlaw-12712	1155	50	regulations	regulation	NOUN
taxlaw-12712	1155	51	.	.	PUNCT
taxlaw-12712	1156	1	finally	finally	ADV
taxlaw-12712	1156	2	,	,	PUNCT
taxlaw-12712	1156	3	a	a	DET
taxlaw-12712	1156	4	constitutional	constitutional	ADJ
taxlaw-12712	1156	5	realization	realization	NOUN
taxlaw-12712	1156	6	requirement	requirement	NOUN
taxlaw-12712	1156	7	would	would	AUX
taxlaw-12712	1156	8	dampen	dampen	VERB
taxlaw-12712	1156	9	legislative	legislative	ADJ
taxlaw-12712	1156	10	and	and	CCONJ
taxlaw-12712	1156	11	regulatory	regulatory	ADJ
taxlaw-12712	1156	12	reform	reform	NOUN
taxlaw-12712	1156	13	efforts	effort	NOUN
taxlaw-12712	1156	14	.	.	PUNCT
taxlaw-12712	1157	1	these	these	DET
taxlaw-12712	1157	2	effects	effect	NOUN
taxlaw-12712	1157	3	extend	extend	VERB
taxlaw-12712	1157	4	beyond	beyond	ADP
taxlaw-12712	1157	5	the	the	DET
taxlaw-12712	1157	6	category	category	NOUN
taxlaw-12712	1157	7	of	of	ADP
taxlaw-12712	1157	8	wealth	wealth	NOUN
taxlaw-12712	1157	9	taxes	taxis	NOUN
taxlaw-12712	1157	10	or	or	CCONJ
taxlaw-12712	1157	11	mark	mark	NOUN
taxlaw-12712	1157	12	-	-	PUNCT
taxlaw-12712	1157	13	to	to	ADP
taxlaw-12712	1157	14	-	-	PUNCT
taxlaw-12712	1157	15	market	market	NOUN
taxlaw-12712	1157	16	taxes	taxis	NOUN
taxlaw-12712	1157	17	for	for	ADP
taxlaw-12712	1157	18	high	high	ADJ
taxlaw-12712	1157	19	-	-	PUNCT
taxlaw-12712	1157	20	income	income	NOUN
taxlaw-12712	1157	21	or	or	CCONJ
taxlaw-12712	1157	22	wealthy	wealthy	ADJ
taxlaw-12712	1157	23	taxpayers.296	taxpayers.296	VERB
taxlaw-12712	1157	24	technical	technical	ADJ
taxlaw-12712	1157	25	reform	reform	NOUN
taxlaw-12712	1157	26	proposals	proposal	NOUN
taxlaw-12712	1157	27	may	may	AUX
taxlaw-12712	1157	28	—	—	PUNCT
taxlaw-12712	1157	29	and	and	CCONJ
taxlaw-12712	1157	30	typically	typically	ADV
taxlaw-12712	1157	31	will	will	AUX
taxlaw-12712	1157	32	—	—	PUNCT
taxlaw-12712	1157	33	implicate	implicate	VERB
taxlaw-12712	1157	34	issues	issue	NOUN
taxlaw-12712	1157	35	of	of	ADP
taxlaw-12712	1157	36	realization	realization	NOUN
taxlaw-12712	1157	37	and	and	CCONJ
taxlaw-12712	1157	38	289	289	NUM
taxlaw-12712	1157	39	i	i	NOUN
taxlaw-12712	1157	40	d.	d.	PROPN
taxlaw-12712	1157	41	290	290	NUM
taxlaw-12712	1157	42	cf	cf	NOUN
taxlaw-12712	1157	43	.	.	PUNCT
taxlaw-12712	1158	1	kaplow	kaplow	PROPN
taxlaw-12712	1158	2	,	,	PUNCT
taxlaw-12712	1158	3	supra	supra	PROPN
taxlaw-12712	1158	4	note	note	NOUN
taxlaw-12712	1158	5	2	2	NUM
taxlaw-12712	1158	6	,	,	PUNCT
taxlaw-12712	1158	7	at	at	ADP
taxlaw-12712	1158	8	611	611	NUM
taxlaw-12712	1158	9	-	-	SYM
taxlaw-12712	1158	10	16	16	NUM
taxlaw-12712	1158	11	(	(	PUNCT
taxlaw-12712	1158	12	discussing	discuss	VERB
taxlaw-12712	1158	13	predictability	predictability	NOUN
taxlaw-12712	1158	14	in	in	ADP
taxlaw-12712	1158	15	the	the	DET
taxlaw-12712	1158	16	development	development	NOUN
taxlaw-12712	1158	17	of	of	ADP
taxlaw-12712	1158	18	legal	legal	ADJ
taxlaw-12712	1158	19	standards	standard	NOUN
taxlaw-12712	1158	20	)	)	PUNCT
taxlaw-12712	1158	21	.	.	PUNCT
taxlaw-12712	1159	1	291	291	NUM
taxlaw-12712	1159	2	because	because	SCONJ
taxlaw-12712	1159	3	tax	tax	NOUN
taxlaw-12712	1159	4	cases	case	NOUN
taxlaw-12712	1159	5	may	may	AUX
taxlaw-12712	1159	6	proceed	proceed	VERB
taxlaw-12712	1159	7	in	in	ADP
taxlaw-12712	1159	8	district	district	NOUN
taxlaw-12712	1159	9	court	court	NOUN
taxlaw-12712	1159	10	,	,	PUNCT
taxlaw-12712	1159	11	tax	tax	NOUN
taxlaw-12712	1159	12	court	court	NOUN
taxlaw-12712	1159	13	,	,	PUNCT
taxlaw-12712	1159	14	or	or	CCONJ
taxlaw-12712	1159	15	the	the	DET
taxlaw-12712	1159	16	court	court	NOUN
taxlaw-12712	1159	17	of	of	ADP
taxlaw-12712	1159	18	federal	federal	ADJ
taxlaw-12712	1159	19	claims	claim	NOUN
taxlaw-12712	1159	20	,	,	PUNCT
taxlaw-12712	1159	21	the	the	DET
taxlaw-12712	1159	22	potential	potential	NOUN
taxlaw-12712	1159	23	for	for	ADP
taxlaw-12712	1159	24	disparate	disparate	ADJ
taxlaw-12712	1159	25	outcomes	outcome	NOUN
taxlaw-12712	1159	26	is	be	AUX
taxlaw-12712	1159	27	greater	great	ADJ
taxlaw-12712	1159	28	in	in	ADP
taxlaw-12712	1159	29	tax	tax	NOUN
taxlaw-12712	1159	30	law	law	NOUN
taxlaw-12712	1159	31	.	.	PUNCT
taxlaw-12712	1160	1	292	292	NUM
taxlaw-12712	1160	2	these	these	DET
taxlaw-12712	1160	3	challenges	challenge	NOUN
taxlaw-12712	1160	4	could	could	AUX
taxlaw-12712	1160	5	be	be	AUX
taxlaw-12712	1160	6	technical	technical	ADJ
taxlaw-12712	1160	7	.	.	PUNCT
taxlaw-12712	1161	1	for	for	ADP
taxlaw-12712	1161	2	example	example	NOUN
taxlaw-12712	1161	3	,	,	PUNCT
taxlaw-12712	1161	4	realization	realization	NOUN
taxlaw-12712	1161	5	might	might	AUX
taxlaw-12712	1161	6	require	require	VERB
taxlaw-12712	1161	7	accelerated	accelerated	ADJ
taxlaw-12712	1161	8	depreciation	depreciation	NOUN
taxlaw-12712	1161	9	,	,	PUNCT
taxlaw-12712	1161	10	which	which	PRON
taxlaw-12712	1161	11	would	would	AUX
taxlaw-12712	1161	12	unsettle	unsettle	VERB
taxlaw-12712	1161	13	businesses	business	NOUN
taxlaw-12712	1161	14	’	'	PUNCT
taxlaw-12712	1161	15	basic	basic	ADJ
taxlaw-12712	1161	16	calculations	calculation	NOUN
taxlaw-12712	1161	17	of	of	ADP
taxlaw-12712	1161	18	income	income	NOUN
taxlaw-12712	1161	19	and	and	CCONJ
taxlaw-12712	1161	20	loss	loss	NOUN
taxlaw-12712	1161	21	.	.	PUNCT
taxlaw-12712	1162	1	see	see	VERB
taxlaw-12712	1162	2	douglas	douglas	PROPN
taxlaw-12712	1162	3	a.	a.	PROPN
taxlaw-12712	1162	4	kahn	kahn	PROPN
taxlaw-12712	1162	5	,	,	PUNCT
taxlaw-12712	1162	6	a	a	DET
taxlaw-12712	1162	7	proposed	propose	VERB
taxlaw-12712	1162	8	replacement	replacement	NOUN
taxlaw-12712	1162	9	of	of	ADP
taxlaw-12712	1162	10	the	the	DET
taxlaw-12712	1162	11	tax	tax	NOUN
taxlaw-12712	1162	12	expenditure	expenditure	NOUN
taxlaw-12712	1162	13	concept	concept	NOUN
taxlaw-12712	1162	14	and	and	CCONJ
taxlaw-12712	1162	15	a	a	DET
taxlaw-12712	1162	16	different	different	ADJ
taxlaw-12712	1162	17	perspective	perspective	NOUN
taxlaw-12712	1162	18	on	on	ADP
taxlaw-12712	1162	19	accelerated	accelerate	VERB
taxlaw-12712	1162	20	depreciation	depreciation	NOUN
taxlaw-12712	1162	21	,	,	PUNCT
taxlaw-12712	1162	22	41	41	NUM
taxlaw-12712	1162	23	fla	fla	NOUN
taxlaw-12712	1162	24	.	.	PUNCT
taxlaw-12712	1163	1	st	st	PROPN
taxlaw-12712	1163	2	.	.	PROPN
taxlaw-12712	1163	3	u.	u.	PROPN
taxlaw-12712	1163	4	l.	l.	PROPN
taxlaw-12712	1163	5	rev	rev	PROPN
taxlaw-12712	1163	6	.	.	PROPN
taxlaw-12712	1163	7	143	143	NUM
taxlaw-12712	1163	8	,	,	PUNCT
taxlaw-12712	1163	9	151	151	NUM
taxlaw-12712	1163	10	-	-	SYM
taxlaw-12712	1163	11	56	56	NUM
taxlaw-12712	1163	12	(	(	PUNCT
taxlaw-12712	1163	13	2013	2013	NUM
taxlaw-12712	1163	14	)	)	PUNCT
taxlaw-12712	1163	15	.	.	PUNCT
taxlaw-12712	1164	1	293	293	NUM
taxlaw-12712	1164	2	although	although	SCONJ
taxlaw-12712	1164	3	audit	audit	NOUN
taxlaw-12712	1164	4	rates	rate	NOUN
taxlaw-12712	1164	5	vary	vary	VERB
taxlaw-12712	1164	6	substantially	substantially	ADV
taxlaw-12712	1164	7	by	by	ADP
taxlaw-12712	1164	8	income	income	NOUN
taxlaw-12712	1164	9	level	level	NOUN
taxlaw-12712	1164	10	and	and	CCONJ
taxlaw-12712	1164	11	type	type	NOUN
taxlaw-12712	1164	12	of	of	ADP
taxlaw-12712	1164	13	filer	filer	NOUN
taxlaw-12712	1164	14	,	,	PUNCT
taxlaw-12712	1164	15	they	they	PRON
taxlaw-12712	1164	16	generally	generally	ADV
taxlaw-12712	1164	17	average	average	VERB
taxlaw-12712	1164	18	under	under	ADP
taxlaw-12712	1164	19	1	1	NUM
taxlaw-12712	1164	20	%	%	NOUN
taxlaw-12712	1164	21	.	.	PUNCT
taxlaw-12712	1165	1	see	see	VERB
taxlaw-12712	1165	2	briefing	briefing	NOUN
taxlaw-12712	1165	3	book	book	NOUN
taxlaw-12712	1165	4	:	:	PUNCT
taxlaw-12712	1165	5	what	what	PRON
taxlaw-12712	1165	6	is	be	AUX
taxlaw-12712	1165	7	the	the	DET
taxlaw-12712	1165	8	audit	audit	NOUN
taxlaw-12712	1165	9	rate	rate	NOUN
taxlaw-12712	1165	10	?	?	PUNCT
taxlaw-12712	1165	11	,	,	PUNCT
taxlaw-12712	1165	12	tax	tax	NOUN
taxlaw-12712	1165	13	pol’y	pol’y	NOUN
taxlaw-12712	1165	14	ctr	ctr	PROPN
taxlaw-12712	1165	15	.	.	PUNCT
taxlaw-12712	1166	1	(	(	PUNCT
taxlaw-12712	1166	2	jan	jan	PROPN
taxlaw-12712	1166	3	.	.	PROPN
taxlaw-12712	1166	4	2024	2024	NUM
taxlaw-12712	1166	5	)	)	PUNCT
taxlaw-12712	1166	6	,	,	PUNCT
taxlaw-12712	1166	7	https://taxpolicycenter.org/briefing-book/what-audit-rate	https://taxpolicycenter.org/briefing-book/what-audit-rate	NOUN
taxlaw-12712	1167	1	[	[	X
taxlaw-12712	1167	2	https://perma.cc/e535-b36	https://perma.cc/e535-b36	X
taxlaw-12712	1167	3	t	t	PROPN
taxlaw-12712	1167	4	]	]	PUNCT
taxlaw-12712	1167	5	;	;	PUNCT
taxlaw-12712	1167	6	see	see	VERB
taxlaw-12712	1167	7	also	also	ADV
taxlaw-12712	1167	8	elkins	elkin	NOUN
taxlaw-12712	1167	9	,	,	PUNCT
taxlaw-12712	1167	10	supra	supra	PROPN
taxlaw-12712	1167	11	note	note	NOUN
taxlaw-12712	1167	12	2	2	NUM
taxlaw-12712	1167	13	,	,	PUNCT
taxlaw-12712	1167	14	at	at	ADP
taxlaw-12712	1167	15	50	50	NUM
taxlaw-12712	1167	16	(	(	PUNCT
taxlaw-12712	1167	17	“	"	PUNCT
taxlaw-12712	1167	18	[	[	X
taxlaw-12712	1167	19	a]s	a]	VERB
taxlaw-12712	1167	20	long	long	ADV
taxlaw-12712	1167	21	as	as	SCONJ
taxlaw-12712	1167	22	audit	audit	NOUN
taxlaw-12712	1167	23	rates	rate	NOUN
taxlaw-12712	1167	24	are	be	AUX
taxlaw-12712	1167	25	low	low	ADJ
taxlaw-12712	1167	26	,	,	PUNCT
taxlaw-12712	1167	27	standard	standard	NOUN
taxlaw-12712	1167	28	-	-	PUNCT
taxlaw-12712	1167	29	based	base	VERB
taxlaw-12712	1167	30	[	[	NOUN
taxlaw-12712	1167	31	antiabuse	antiabuse	ADJ
taxlaw-12712	1167	32	doctrines	doctrine	NOUN
taxlaw-12712	1167	33	]	]	PUNCT
taxlaw-12712	1167	34	can	can	AUX
taxlaw-12712	1167	35	have	have	VERB
taxlaw-12712	1167	36	little	little	ADJ
taxlaw-12712	1167	37	effect	effect	NOUN
taxlaw-12712	1167	38	on	on	ADP
taxlaw-12712	1167	39	the	the	DET
taxlaw-12712	1167	40	practical	practical	ADJ
taxlaw-12712	1167	41	tax	tax	NOUN
taxlaw-12712	1167	42	base	base	NOUN
taxlaw-12712	1167	43	and	and	CCONJ
taxlaw-12712	1167	44	unfairly	unfairly	ADV
taxlaw-12712	1167	45	discriminate	discriminate	VERB
taxlaw-12712	1167	46	against	against	ADP
taxlaw-12712	1167	47	those	those	PRON
taxlaw-12712	1167	48	whose	whose	DET
taxlaw-12712	1167	49	returns	return	NOUN
taxlaw-12712	1167	50	happen	happen	VERB
taxlaw-12712	1167	51	to	to	PART
taxlaw-12712	1167	52	be	be	AUX
taxlaw-12712	1167	53	audited	audit	VERB
taxlaw-12712	1167	54	.	.	PUNCT
taxlaw-12712	1167	55	”	"	PUNCT
taxlaw-12712	1167	56	)	)	PUNCT
taxlaw-12712	1167	57	.	.	PUNCT
taxlaw-12712	1168	1	294	294	NUM
taxlaw-12712	1168	2	see	see	VERB
taxlaw-12712	1168	3	sloan	sloan	PROPN
taxlaw-12712	1168	4	g.	g.	PROPN
taxlaw-12712	1168	5	speck	speck	PROPN
taxlaw-12712	1168	6	,	,	PUNCT
taxlaw-12712	1168	7	tax	tax	NOUN
taxlaw-12712	1168	8	planning	planning	NOUN
taxlaw-12712	1168	9	and	and	CCONJ
taxlaw-12712	1168	10	policy	policy	NOUN
taxlaw-12712	1168	11	drift	drift	NOUN
taxlaw-12712	1168	12	,	,	PUNCT
taxlaw-12712	1168	13	69	69	NUM
taxlaw-12712	1168	14	tax	tax	NOUN
taxlaw-12712	1168	15	l.	l.	PROPN
taxlaw-12712	1168	16	rev	rev	PROPN
taxlaw-12712	1168	17	.	.	PROPN
taxlaw-12712	1168	18	549	549	NUM
taxlaw-12712	1168	19	,	,	PUNCT
taxlaw-12712	1168	20	559	559	NUM
taxlaw-12712	1168	21	-	-	SYM
taxlaw-12712	1168	22	63	63	NUM
taxlaw-12712	1168	23	(	(	PUNCT
taxlaw-12712	1168	24	2016	2016	NUM
taxlaw-12712	1168	25	)	)	PUNCT
taxlaw-12712	1168	26	(	(	PUNCT
taxlaw-12712	1168	27	describing	describe	VERB
taxlaw-12712	1168	28	public	public	ADJ
taxlaw-12712	1168	29	-	-	PUNCT
taxlaw-12712	1168	30	private	private	ADJ
taxlaw-12712	1168	31	“	"	PUNCT
taxlaw-12712	1168	32	policy	policy	NOUN
taxlaw-12712	1168	33	communities	community	NOUN
taxlaw-12712	1168	34	”	"	PUNCT
taxlaw-12712	1168	35	)	)	PUNCT
taxlaw-12712	1168	36	.	.	PUNCT
taxlaw-12712	1169	1	295	295	NUM
taxlaw-12712	1169	2	see	see	VERB
taxlaw-12712	1169	3	i	i	PRON
taxlaw-12712	1169	4	d.	d.	PROPN
taxlaw-12712	1169	5	at	at	ADP
taxlaw-12712	1169	6	563	563	NUM
taxlaw-12712	1169	7	-	-	SYM
taxlaw-12712	1169	8	66	66	NUM
taxlaw-12712	1169	9	.	.	PUNCT
taxlaw-12712	1170	1	(	(	PUNCT
taxlaw-12712	1170	2	describing	describe	VERB
taxlaw-12712	1170	3	how	how	SCONJ
taxlaw-12712	1170	4	private	private	ADJ
taxlaw-12712	1170	5	actors	actor	NOUN
taxlaw-12712	1170	6	have	have	VERB
taxlaw-12712	1170	7	a	a	DET
taxlaw-12712	1170	8	“	"	PUNCT
taxlaw-12712	1170	9	first	first	ADJ
taxlaw-12712	1170	10	-	-	PUNCT
taxlaw-12712	1170	11	mover	mover	NOUN
taxlaw-12712	1170	12	advantage	advantage	NOUN
taxlaw-12712	1170	13	”	"	PUNCT
taxlaw-12712	1170	14	in	in	ADP
taxlaw-12712	1170	15	interpreting	interpret	VERB
taxlaw-12712	1170	16	tax	tax	NOUN
taxlaw-12712	1170	17	law	law	NOUN
taxlaw-12712	1170	18	)	)	PUNCT
taxlaw-12712	1170	19	;	;	PUNCT
taxlaw-12712	1170	20	see	see	VERB
taxlaw-12712	1170	21	also	also	ADV
taxlaw-12712	1170	22	assaf	assaf	PROPN
taxlaw-12712	1170	23	likhovski	likhovski	PROPN
taxlaw-12712	1170	24	,	,	PUNCT
taxlaw-12712	1170	25	the	the	DET
taxlaw-12712	1170	26	duke	duke	NOUN
taxlaw-12712	1170	27	and	and	CCONJ
taxlaw-12712	1170	28	the	the	DET
taxlaw-12712	1170	29	lady	lady	NOUN
taxlaw-12712	1170	30	:	:	PUNCT
taxlaw-12712	1170	31	helvering	helvere	VERB
taxlaw-12712	1170	32	v.	v.	ADP
taxlaw-12712	1170	33	gregory	gregory	PROPN
taxlaw-12712	1170	34	and	and	CCONJ
taxlaw-12712	1170	35	the	the	DET
taxlaw-12712	1170	36	history	history	NOUN
taxlaw-12712	1170	37	of	of	ADP
taxlaw-12712	1170	38	tax	tax	NOUN
taxlaw-12712	1170	39	avoidance	avoidance	NOUN
taxlaw-12712	1170	40	adjudication	adjudication	NOUN
taxlaw-12712	1170	41	,	,	PUNCT
taxlaw-12712	1170	42	25	25	NUM
taxlaw-12712	1170	43	cardozo	cardozo	PROPN
taxlaw-12712	1170	44	l.	l.	PROPN
taxlaw-12712	1170	45	rev	rev	PROPN
taxlaw-12712	1170	46	.	.	PROPN
taxlaw-12712	1170	47	953	953	NUM
taxlaw-12712	1170	48	,	,	PUNCT
taxlaw-12712	1170	49	968	968	NUM
taxlaw-12712	1170	50	-	-	SYM
taxlaw-12712	1170	51	71	71	NUM
taxlaw-12712	1170	52	(	(	PUNCT
taxlaw-12712	1170	53	2004	2004	NUM
taxlaw-12712	1170	54	)	)	PUNCT
taxlaw-12712	1170	55	(	(	PUNCT
taxlaw-12712	1170	56	describing	describe	VERB
taxlaw-12712	1170	57	“	"	PUNCT
taxlaw-12712	1170	58	cycles	cycle	NOUN
taxlaw-12712	1170	59	of	of	ADP
taxlaw-12712	1170	60	statutory	statutory	ADJ
taxlaw-12712	1170	61	interpretation	interpretation	NOUN
taxlaw-12712	1170	62	”	"	PUNCT
taxlaw-12712	1170	63	)	)	PUNCT
taxlaw-12712	1170	64	.	.	PUNCT
taxlaw-12712	1171	1	296	296	NUM
taxlaw-12712	1171	2	see	see	VERB
taxlaw-12712	1171	3	reuven	reuven	PROPN
taxlaw-12712	1171	4	s.	s.	PROPN
taxlaw-12712	1171	5	avi	avi	PROPN
taxlaw-12712	1171	6	-	-	PUNCT
taxlaw-12712	1171	7	yonah	yonah	ADJ
taxlaw-12712	1171	8	,	,	PUNCT
taxlaw-12712	1171	9	can	can	AUX
taxlaw-12712	1171	10	moore	moore	VERB
taxlaw-12712	1171	11	be	be	AUX
taxlaw-12712	1171	12	limited	limit	VERB
taxlaw-12712	1171	13	?	?	PUNCT
taxlaw-12712	1171	14	,	,	PUNCT
taxlaw-12712	1171	15	112	112	NUM
taxlaw-12712	1171	16	tax	tax	NOUN
taxlaw-12712	1171	17	notes	note	NOUN
taxlaw-12712	1171	18	int’l	int’l	PRON
taxlaw-12712	1171	19	963	963	NUM
taxlaw-12712	1171	20	,	,	PUNCT
taxlaw-12712	1171	21	963	963	NUM
taxlaw-12712	1171	22	(	(	PUNCT
taxlaw-12712	1171	23	2023	2023	NUM
taxlaw-12712	1171	24	)	)	PUNCT
taxlaw-12712	1171	25	(	(	PUNCT
taxlaw-12712	1171	26	noting	note	VERB
taxlaw-12712	1171	27	that	that	SCONJ
taxlaw-12712	1171	28	moore	moore	PROPN
taxlaw-12712	1171	29	was	be	AUX
taxlaw-12712	1171	30	brought	bring	VERB
taxlaw-12712	1171	31	to	to	PART
taxlaw-12712	1171	32	forestall	forestall	VERB
taxlaw-12712	1171	33	wealth	wealth	NOUN
taxlaw-12712	1171	34	and	and	CCONJ
taxlaw-12712	1171	35	mark	mark	PROPN
taxlaw-12712	1171	36	-	-	PUNCT
taxlaw-12712	1171	37	to	to	ADP
taxlaw-12712	1171	38	-	-	PUNCT
taxlaw-12712	1171	39	market	market	NOUN
taxlaw-12712	1171	40	taxes	taxis	NOUN
taxlaw-12712	1171	41	)	)	PUNCT
taxlaw-12712	1171	42	.	.	PUNCT
taxlaw-12712	1172	1	42	42	NUM
taxlaw-12712	1172	2	columbia	columbia	PROPN
taxlaw-12712	1172	3	journal	journal	PROPN
taxlaw-12712	1172	4	of	of	ADP
taxlaw-12712	1172	5	tax	tax	NOUN
taxlaw-12712	1172	6	law	law	NOUN
taxlaw-12712	1172	7	[	[	X
taxlaw-12712	1172	8	vol	vol	NOUN
taxlaw-12712	1172	9	.	.	PUNCT
taxlaw-12712	1173	1	16:1	16:1	NUM
taxlaw-12712	1173	2	nonrealization.297	nonrealization.297	PROPN
taxlaw-12712	1173	3	for	for	ADP
taxlaw-12712	1173	4	example	example	NOUN
taxlaw-12712	1173	5	,	,	PUNCT
taxlaw-12712	1173	6	several	several	ADJ
taxlaw-12712	1173	7	recent	recent	ADJ
taxlaw-12712	1173	8	partnership	partnership	NOUN
taxlaw-12712	1173	9	tax	tax	NOUN
taxlaw-12712	1173	10	reform	reform	NOUN
taxlaw-12712	1173	11	proposals	proposal	NOUN
taxlaw-12712	1173	12	touted	tout	VERB
taxlaw-12712	1173	13	by	by	ADP
taxlaw-12712	1173	14	sen	sen	PROPN
taxlaw-12712	1173	15	.	.	PROPN
taxlaw-12712	1173	16	wyden	wyden	PROPN
taxlaw-12712	1173	17	rely	rely	VERB
taxlaw-12712	1173	18	on	on	ADP
taxlaw-12712	1173	19	nonrealization	nonrealization	NOUN
taxlaw-12712	1173	20	principles	principle	NOUN
taxlaw-12712	1173	21	to	to	PART
taxlaw-12712	1173	22	shift	shift	VERB
taxlaw-12712	1173	23	income	income	NOUN
taxlaw-12712	1173	24	among	among	ADP
taxlaw-12712	1173	25	partners	partner	NOUN
taxlaw-12712	1173	26	in	in	ADP
taxlaw-12712	1173	27	tax	tax	NOUN
taxlaw-12712	1173	28	partnerships.298	partnerships.298	NOUN
taxlaw-12712	1173	29	these	these	DET
taxlaw-12712	1173	30	proposals	proposal	NOUN
taxlaw-12712	1173	31	include	include	VERB
taxlaw-12712	1173	32	mandating	mandate	VERB
taxlaw-12712	1173	33	revaluations	revaluation	NOUN
taxlaw-12712	1173	34	for	for	ADP
taxlaw-12712	1173	35	partnership	partnership	NOUN
taxlaw-12712	1173	36	property	property	NOUN
taxlaw-12712	1173	37	under	under	ADP
taxlaw-12712	1173	38	section	section	NOUN
taxlaw-12712	1173	39	704(b	704(b	PROPN
taxlaw-12712	1173	40	)	)	PUNCT
taxlaw-12712	1173	41	,	,	PUNCT
taxlaw-12712	1173	42	which	which	PRON
taxlaw-12712	1173	43	would	would	AUX
taxlaw-12712	1173	44	affect	affect	VERB
taxlaw-12712	1173	45	partners	partner	NOUN
taxlaw-12712	1173	46	’	'	PUNCT
taxlaw-12712	1173	47	current	current	ADJ
taxlaw-12712	1173	48	and	and	CCONJ
taxlaw-12712	1173	49	future	future	ADJ
taxlaw-12712	1173	50	net	net	ADJ
taxlaw-12712	1173	51	income	income	NOUN
taxlaw-12712	1173	52	from	from	ADP
taxlaw-12712	1173	53	the	the	DET
taxlaw-12712	1173	54	partnership	partnership	NOUN
taxlaw-12712	1173	55	without	without	ADP
taxlaw-12712	1173	56	requiring	require	VERB
taxlaw-12712	1173	57	a	a	DET
taxlaw-12712	1173	58	partnership	partnership	NOUN
taxlaw-12712	1173	59	-	-	PUNCT
taxlaw-12712	1173	60	level	level	NOUN
taxlaw-12712	1173	61	realization	realization	NOUN
taxlaw-12712	1173	62	event,299	event,299	NOUN
taxlaw-12712	1173	63	and	and	CCONJ
taxlaw-12712	1173	64	requiring	require	VERB
taxlaw-12712	1173	65	taxpayers	taxpayer	NOUN
taxlaw-12712	1173	66	to	to	PART
taxlaw-12712	1173	67	use	use	VERB
taxlaw-12712	1173	68	the	the	DET
taxlaw-12712	1173	69	remedial	remedial	ADJ
taxlaw-12712	1173	70	method	method	NOUN
taxlaw-12712	1173	71	for	for	ADP
taxlaw-12712	1173	72	section	section	NOUN
taxlaw-12712	1173	73	704(c	704(c	PROPN
taxlaw-12712	1173	74	)	)	PUNCT
taxlaw-12712	1173	75	,	,	PUNCT
taxlaw-12712	1173	76	which	which	PRON
taxlaw-12712	1173	77	creates	create	VERB
taxlaw-12712	1173	78	notional	notional	ADJ
taxlaw-12712	1173	79	(	(	PUNCT
taxlaw-12712	1173	80	and	and	CCONJ
taxlaw-12712	1173	81	offsetting	offsetting	ADJ
taxlaw-12712	1173	82	)	)	PUNCT
taxlaw-12712	1173	83	items	item	NOUN
taxlaw-12712	1173	84	of	of	ADP
taxlaw-12712	1173	85	income	income	NOUN
taxlaw-12712	1173	86	and	and	CCONJ
taxlaw-12712	1173	87	loss	loss	NOUN
taxlaw-12712	1173	88	for	for	ADP
taxlaw-12712	1173	89	partners	partner	NOUN
taxlaw-12712	1173	90	with	with	ADP
taxlaw-12712	1173	91	respect	respect	NOUN
taxlaw-12712	1173	92	to	to	ADP
taxlaw-12712	1173	93	all	all	DET
taxlaw-12712	1173	94	property	property	NOUN
taxlaw-12712	1173	95	contributed	contribute	VERB
taxlaw-12712	1173	96	to	to	ADP
taxlaw-12712	1173	97	the	the	DET
taxlaw-12712	1173	98	partnership	partnership	NOUN
taxlaw-12712	1173	99	.	.	PUNCT
taxlaw-12712	1174	1	both	both	PRON
taxlaw-12712	1174	2	of	of	ADP
taxlaw-12712	1174	3	these	these	DET
taxlaw-12712	1174	4	changes	change	NOUN
taxlaw-12712	1174	5	ostensibly	ostensibly	ADV
taxlaw-12712	1174	6	prevent	prevent	VERB
taxlaw-12712	1174	7	abuses	abuse	NOUN
taxlaw-12712	1174	8	of	of	ADP
taxlaw-12712	1174	9	optionality	optionality	NOUN
taxlaw-12712	1174	10	under	under	ADP
taxlaw-12712	1174	11	current	current	ADJ
taxlaw-12712	1174	12	law	law	NOUN
taxlaw-12712	1174	13	.	.	PUNCT
taxlaw-12712	1175	1	because	because	SCONJ
taxlaw-12712	1175	2	these	these	DET
taxlaw-12712	1175	3	reforms	reform	NOUN
taxlaw-12712	1175	4	bear	bear	VERB
taxlaw-12712	1175	5	an	an	DET
taxlaw-12712	1175	6	uneasy	uneasy	ADJ
taxlaw-12712	1175	7	relationship	relationship	NOUN
taxlaw-12712	1175	8	to	to	ADP
taxlaw-12712	1175	9	conventional	conventional	ADJ
taxlaw-12712	1175	10	realization	realization	NOUN
taxlaw-12712	1175	11	,	,	PUNCT
taxlaw-12712	1175	12	a	a	DET
taxlaw-12712	1175	13	constitutional	constitutional	ADJ
taxlaw-12712	1175	14	realization	realization	NOUN
taxlaw-12712	1175	15	requirement	requirement	NOUN
taxlaw-12712	1175	16	might	might	AUX
taxlaw-12712	1175	17	give	give	VERB
taxlaw-12712	1175	18	lawmakers	lawmaker	NOUN
taxlaw-12712	1175	19	an	an	DET
taxlaw-12712	1175	20	additional	additional	ADJ
taxlaw-12712	1175	21	reason	reason	NOUN
taxlaw-12712	1175	22	to	to	PART
taxlaw-12712	1175	23	reject	reject	VERB
taxlaw-12712	1175	24	wyden	wyden	PROPN
taxlaw-12712	1175	25	’s	’s	PART
taxlaw-12712	1175	26	proposals.300	proposals.300	NOUN
taxlaw-12712	1175	27	in	in	ADP
taxlaw-12712	1175	28	this	this	DET
taxlaw-12712	1175	29	way	way	NOUN
taxlaw-12712	1175	30	,	,	PUNCT
taxlaw-12712	1175	31	a	a	DET
taxlaw-12712	1175	32	constitutional	constitutional	ADJ
taxlaw-12712	1175	33	realization	realization	NOUN
taxlaw-12712	1175	34	requirement	requirement	NOUN
taxlaw-12712	1175	35	could	could	AUX
taxlaw-12712	1175	36	shape	shape	VERB
taxlaw-12712	1175	37	treasury	treasury	PROPN
taxlaw-12712	1175	38	’s	’s	PART
taxlaw-12712	1175	39	enforcement	enforcement	NOUN
taxlaw-12712	1175	40	strategies	strategy	NOUN
taxlaw-12712	1175	41	and	and	CCONJ
taxlaw-12712	1175	42	limit	limit	VERB
taxlaw-12712	1175	43	congress	congress	PROPN
taxlaw-12712	1175	44	’s	’s	PART
taxlaw-12712	1175	45	options	option	NOUN
taxlaw-12712	1175	46	for	for	ADP
taxlaw-12712	1175	47	legislative	legislative	ADJ
taxlaw-12712	1175	48	reform.301	reform.301	NOUN
taxlaw-12712	1175	49	as	as	ADP
taxlaw-12712	1175	50	a	a	DET
taxlaw-12712	1175	51	constitutional	constitutional	ADJ
taxlaw-12712	1175	52	realization	realization	NOUN
taxlaw-12712	1175	53	requirement	requirement	NOUN
taxlaw-12712	1175	54	gains	gain	NOUN
taxlaw-12712	1175	55	content	content	NOUN
taxlaw-12712	1175	56	through	through	ADP
taxlaw-12712	1175	57	adjudication	adjudication	NOUN
taxlaw-12712	1175	58	and	and	CCONJ
taxlaw-12712	1175	59	private	private	ADJ
taxlaw-12712	1175	60	-	-	PUNCT
taxlaw-12712	1175	61	sector	sector	NOUN
taxlaw-12712	1175	62	interpretation	interpretation	NOUN
taxlaw-12712	1175	63	,	,	PUNCT
taxlaw-12712	1175	64	such	such	DET
taxlaw-12712	1175	65	a	a	DET
taxlaw-12712	1175	66	constraint	constraint	NOUN
taxlaw-12712	1175	67	also	also	ADV
taxlaw-12712	1175	68	forestalls	forestall	VERB
taxlaw-12712	1175	69	reforms	reform	NOUN
taxlaw-12712	1175	70	that	that	PRON
taxlaw-12712	1175	71	might	might	AUX
taxlaw-12712	1175	72	prevent	prevent	VERB
taxlaw-12712	1175	73	the	the	DET
taxlaw-12712	1175	74	tax	tax	NOUN
taxlaw-12712	1175	75	-	-	PUNCT
taxlaw-12712	1175	76	system	system	NOUN
taxlaw-12712	1175	77	’s	’s	PART
taxlaw-12712	1175	78	erosion	erosion	NOUN
taxlaw-12712	1175	79	from	from	ADP
taxlaw-12712	1175	80	the	the	DET
taxlaw-12712	1175	81	bottom	bottom	NOUN
taxlaw-12712	1175	82	up	up	ADP
taxlaw-12712	1175	83	.	.	PUNCT
taxlaw-12712	1176	1	one	one	NUM
taxlaw-12712	1176	2	issue	issue	NOUN
taxlaw-12712	1176	3	that	that	PRON
taxlaw-12712	1176	4	runs	run	VERB
taxlaw-12712	1176	5	through	through	ADP
taxlaw-12712	1176	6	these	these	DET
taxlaw-12712	1176	7	concerns	concern	NOUN
taxlaw-12712	1176	8	involves	involve	VERB
taxlaw-12712	1176	9	taxpayer	taxpayer	NOUN
taxlaw-12712	1176	10	elections	election	NOUN
taxlaw-12712	1176	11	into	into	ADP
taxlaw-12712	1176	12	a	a	DET
taxlaw-12712	1176	13	nonrealization	nonrealization	NOUN
taxlaw-12712	1176	14	regime	regime	NOUN
taxlaw-12712	1176	15	.	.	PUNCT
taxlaw-12712	1177	1	writing	write	VERB
taxlaw-12712	1177	2	for	for	ADP
taxlaw-12712	1177	3	the	the	DET
taxlaw-12712	1177	4	court	court	NOUN
taxlaw-12712	1177	5	in	in	ADP
taxlaw-12712	1177	6	moore	moore	PROPN
taxlaw-12712	1177	7	,	,	PUNCT
taxlaw-12712	1177	8	justice	justice	PROPN
taxlaw-12712	1177	9	kavanaugh	kavanaugh	PROPN
taxlaw-12712	1177	10	expressed	express	VERB
taxlaw-12712	1177	11	skepticism	skepticism	NOUN
taxlaw-12712	1177	12	that	that	SCONJ
taxlaw-12712	1177	13	“	"	PUNCT
taxlaw-12712	1177	14	shareholder	shareholder	NOUN
taxlaw-12712	1177	15	consent	consent	NOUN
taxlaw-12712	1177	16	”	"	PUNCT
taxlaw-12712	1177	17	could	could	AUX
taxlaw-12712	1177	18	overcome	overcome	VERB
taxlaw-12712	1177	19	a	a	DET
taxlaw-12712	1177	20	constitutional	constitutional	ADJ
taxlaw-12712	1177	21	realization	realization	NOUN
taxlaw-12712	1177	22	requirement	requirement	NOUN
taxlaw-12712	1177	23	“	"	PUNCT
taxlaw-12712	1177	24	and	and	CCONJ
taxlaw-12712	1177	25	allow	allow	VERB
taxlaw-12712	1177	26	congress	congress	PROPN
taxlaw-12712	1177	27	to	to	PART
taxlaw-12712	1177	28	enact	enact	VERB
taxlaw-12712	1177	29	an	an	DET
taxlaw-12712	1177	30	otherwise	otherwise	ADV
taxlaw-12712	1177	31	unconstitutional	unconstitutional	ADJ
taxlaw-12712	1177	32	tax	tax	NOUN
taxlaw-12712	1177	33	.	.	PUNCT
taxlaw-12712	1177	34	”302	”302	PUNCT
taxlaw-12712	1178	1	some	some	DET
taxlaw-12712	1178	2	moore	moore	PROPN
taxlaw-12712	1178	3	amici	amici	PROPN
taxlaw-12712	1178	4	also	also	ADV
taxlaw-12712	1178	5	argued	argue	VERB
taxlaw-12712	1178	6	that	that	SCONJ
taxlaw-12712	1178	7	such	such	ADJ
taxlaw-12712	1178	8	electivity	electivity	NOUN
taxlaw-12712	1178	9	is	be	AUX
taxlaw-12712	1178	10	unconstitutional,303	unconstitutional,303	NOUN
taxlaw-12712	1178	11	while	while	SCONJ
taxlaw-12712	1178	12	petitioner	petitioner	NOUN
taxlaw-12712	1178	13	’s	’s	PART
taxlaw-12712	1178	14	counsel	counsel	NOUN
taxlaw-12712	1178	15	relied	rely	VERB
taxlaw-12712	1178	16	heavily	heavily	ADV
taxlaw-12712	1178	17	on	on	ADP
taxlaw-12712	1178	18	elections	election	NOUN
taxlaw-12712	1178	19	to	to	PART
taxlaw-12712	1178	20	argue	argue	VERB
taxlaw-12712	1178	21	that	that	SCONJ
taxlaw-12712	1178	22	existing	exist	VERB
taxlaw-12712	1178	23	law	law	NOUN
taxlaw-12712	1178	24	would	would	AUX
taxlaw-12712	1178	25	survive	survive	VERB
taxlaw-12712	1178	26	a	a	DET
taxlaw-12712	1178	27	constitutional	constitutional	ADJ
taxlaw-12712	1178	28	realization	realization	NOUN
taxlaw-12712	1178	29	requirement.304	requirement.304	NOUN
taxlaw-12712	1178	30	if	if	SCONJ
taxlaw-12712	1178	31	elections	election	NOUN
taxlaw-12712	1178	32	out	out	ADP
taxlaw-12712	1178	33	of	of	ADP
taxlaw-12712	1178	34	realization	realization	NOUN
taxlaw-12712	1178	35	are	be	AUX
taxlaw-12712	1178	36	unconstitutional	unconstitutional	ADJ
taxlaw-12712	1178	37	,	,	PUNCT
taxlaw-12712	1178	38	then	then	ADV
taxlaw-12712	1178	39	a	a	DET
taxlaw-12712	1178	40	number	number	NOUN
taxlaw-12712	1178	41	of	of	ADP
taxlaw-12712	1178	42	legal	legal	ADJ
taxlaw-12712	1178	43	regimes	regime	NOUN
taxlaw-12712	1178	44	would	would	AUX
taxlaw-12712	1178	45	stand	stand	VERB
taxlaw-12712	1178	46	on	on	ADP
taxlaw-12712	1178	47	uncertain	uncertain	ADJ
taxlaw-12712	1178	48	ground	ground	NOUN
taxlaw-12712	1178	49	,	,	PUNCT
taxlaw-12712	1178	50	at	at	ADP
taxlaw-12712	1178	51	least	least	ADJ
taxlaw-12712	1178	52	for	for	ADP
taxlaw-12712	1178	53	some	some	DET
taxlaw-12712	1178	54	taxpayers	taxpayer	NOUN
taxlaw-12712	1178	55	making	make	VERB
taxlaw-12712	1178	56	the	the	DET
taxlaw-12712	1178	57	elections	election	NOUN
taxlaw-12712	1178	58	.	.	PUNCT
taxlaw-12712	1179	1	these	these	DET
taxlaw-12712	1179	2	regimes	regime	NOUN
taxlaw-12712	1179	3	range	range	VERB
taxlaw-12712	1179	4	from	from	ADP
taxlaw-12712	1179	5	elective	elective	ADJ
taxlaw-12712	1179	6	mark	mark	NOUN
taxlaw-12712	1179	7	-	-	PUNCT
taxlaw-12712	1179	8	to	to	ADP
taxlaw-12712	1179	9	-	-	PUNCT
taxlaw-12712	1179	10	market	market	NOUN
taxlaw-12712	1179	11	regimes	regime	NOUN
taxlaw-12712	1179	12	,	,	PUNCT
taxlaw-12712	1179	13	which	which	PRON
taxlaw-12712	1179	14	apply	apply	VERB
taxlaw-12712	1179	15	to	to	ADP
taxlaw-12712	1179	16	dealers	dealer	NOUN
taxlaw-12712	1179	17	in	in	ADP
taxlaw-12712	1179	18	securities,305	securities,305	NOUN
taxlaw-12712	1179	19	to	to	ADP
taxlaw-12712	1179	20	the	the	DET
taxlaw-12712	1179	21	check	check	VERB
taxlaw-12712	1179	22	-	-	PUNCT
taxlaw-12712	1179	23	the	the	DET
taxlaw-12712	1179	24	-	-	PUNCT
taxlaw-12712	1179	25	box	box	NOUN
taxlaw-12712	1179	26	rules	rule	NOUN
taxlaw-12712	1179	27	for	for	ADP
taxlaw-12712	1179	28	entity	entity	NOUN
taxlaw-12712	1179	29	classification	classification	NOUN
taxlaw-12712	1179	30	,	,	PUNCT
taxlaw-12712	1179	31	which	which	PRON
taxlaw-12712	1179	32	allow	allow	VERB
taxlaw-12712	1179	33	entities	entity	NOUN
taxlaw-12712	1179	34	to	to	PART
taxlaw-12712	1179	35	elect	elect	VERB
taxlaw-12712	1179	36	corporate	corporate	ADJ
taxlaw-12712	1179	37	or	or	CCONJ
taxlaw-12712	1179	38	partnership	partnership	NOUN
taxlaw-12712	1179	39	treatment.306	treatment.306	NOUN
taxlaw-12712	1179	40	if	if	SCONJ
taxlaw-12712	1179	41	elections	election	NOUN
taxlaw-12712	1179	42	are	be	AUX
taxlaw-12712	1179	43	constitutional	constitutional	ADJ
taxlaw-12712	1179	44	,	,	PUNCT
taxlaw-12712	1179	45	two	two	NUM
taxlaw-12712	1179	46	issues	issue	NOUN
taxlaw-12712	1179	47	297	297	NUM
taxlaw-12712	1179	48	see	see	VERB
taxlaw-12712	1179	49	george	george	PROPN
taxlaw-12712	1179	50	k.	k.	PROPN
taxlaw-12712	1179	51	yin	yin	PROPN
taxlaw-12712	1179	52	,	,	PUNCT
taxlaw-12712	1179	53	crafting	craft	VERB
taxlaw-12712	1179	54	structural	structural	ADJ
taxlaw-12712	1179	55	tax	tax	NOUN
taxlaw-12712	1179	56	legislation	legislation	NOUN
taxlaw-12712	1179	57	in	in	ADP
taxlaw-12712	1179	58	a	a	DET
taxlaw-12712	1179	59	highly	highly	ADV
taxlaw-12712	1179	60	polarized	polarize	VERB
taxlaw-12712	1179	61	congress	congress	NOUN
taxlaw-12712	1179	62	,	,	PUNCT
taxlaw-12712	1179	63	81	81	NUM
taxlaw-12712	1179	64	law	law	NOUN
taxlaw-12712	1179	65	&	&	CCONJ
taxlaw-12712	1179	66	contemp	contemp	NOUN
taxlaw-12712	1179	67	.	.	PUNCT
taxlaw-12712	1180	1	probs	prob	NOUN
taxlaw-12712	1180	2	.	.	PUNCT
taxlaw-12712	1181	1	241	241	NUM
taxlaw-12712	1181	2	,	,	PUNCT
taxlaw-12712	1181	3	270	270	NUM
taxlaw-12712	1181	4	-	-	SYM
taxlaw-12712	1181	5	75	75	NUM
taxlaw-12712	1181	6	(	(	PUNCT
taxlaw-12712	1181	7	2018	2018	NUM
taxlaw-12712	1181	8	)	)	PUNCT
taxlaw-12712	1181	9	(	(	PUNCT
taxlaw-12712	1181	10	describing	describe	VERB
taxlaw-12712	1181	11	structural	structural	ADJ
taxlaw-12712	1181	12	and	and	CCONJ
taxlaw-12712	1181	13	nonstructural	nonstructural	ADJ
taxlaw-12712	1181	14	reforms	reform	NOUN
taxlaw-12712	1181	15	over	over	ADP
taxlaw-12712	1181	16	time	time	NOUN
taxlaw-12712	1181	17	in	in	ADP
taxlaw-12712	1181	18	various	various	ADJ
taxlaw-12712	1181	19	areas	area	NOUN
taxlaw-12712	1181	20	of	of	ADP
taxlaw-12712	1181	21	business	business	NOUN
taxlaw-12712	1181	22	taxation	taxation	NOUN
taxlaw-12712	1181	23	)	)	PUNCT
taxlaw-12712	1181	24	.	.	PUNCT
taxlaw-12712	1182	1	298	298	NUM
taxlaw-12712	1182	2	see	see	VERB
taxlaw-12712	1182	3	monte	monte	PROPN
taxlaw-12712	1182	4	a.	a.	PROPN
taxlaw-12712	1182	5	jackel	jackel	PROPN
taxlaw-12712	1182	6	,	,	PUNCT
taxlaw-12712	1182	7	new	new	PROPN
taxlaw-12712	1182	8	wyden	wyden	PROPN
taxlaw-12712	1182	9	partnership	partnership	PROPN
taxlaw-12712	1182	10	tax	tax	NOUN
taxlaw-12712	1182	11	proposals	proposal	NOUN
taxlaw-12712	1182	12	deserve	deserve	VERB
taxlaw-12712	1182	13	consideration	consideration	NOUN
taxlaw-12712	1182	14	,	,	PUNCT
taxlaw-12712	1182	15	173	173	NUM
taxlaw-12712	1182	16	tax	tax	NOUN
taxlaw-12712	1182	17	notes	note	NOUN
taxlaw-12712	1182	18	fed	feed	VERB
taxlaw-12712	1182	19	.	.	PUNCT
taxlaw-12712	1183	1	1709	1709	NUM
taxlaw-12712	1183	2	(	(	PUNCT
taxlaw-12712	1183	3	2021	2021	NUM
taxlaw-12712	1183	4	)	)	PUNCT
taxlaw-12712	1184	1	;	;	PUNCT
taxlaw-12712	1184	2	see	see	VERB
taxlaw-12712	1184	3	also	also	ADV
taxlaw-12712	1184	4	walter	walter	PROPN
taxlaw-12712	1184	5	d.	d.	PROPN
taxlaw-12712	1184	6	schwidetzky	schwidetzky	PROPN
taxlaw-12712	1184	7	,	,	PUNCT
taxlaw-12712	1184	8	the	the	DET
taxlaw-12712	1184	9	wyden	wyden	PROPN
taxlaw-12712	1184	10	proposals	proposal	NOUN
taxlaw-12712	1184	11	on	on	ADP
taxlaw-12712	1184	12	partnership	partnership	NOUN
taxlaw-12712	1184	13	debt	debt	NOUN
taxlaw-12712	1184	14	:	:	PUNCT
taxlaw-12712	1184	15	step	step	VERB
taxlaw-12712	1184	16	forward	forward	ADV
taxlaw-12712	1184	17	or	or	CCONJ
taxlaw-12712	1184	18	back	back	ADV
taxlaw-12712	1184	19	?	?	PUNCT
taxlaw-12712	1184	20	,	,	PUNCT
taxlaw-12712	1184	21	76	76	NUM
taxlaw-12712	1184	22	tax	tax	NOUN
taxlaw-12712	1184	23	law	law	NOUN
taxlaw-12712	1184	24	.	.	PUNCT
taxlaw-12712	1185	1	389	389	NUM
taxlaw-12712	1185	2	,	,	PUNCT
taxlaw-12712	1185	3	412	412	NUM
taxlaw-12712	1185	4	(	(	PUNCT
taxlaw-12712	1185	5	2023	2023	NUM
taxlaw-12712	1185	6	)	)	PUNCT
taxlaw-12712	1185	7	(	(	PUNCT
taxlaw-12712	1185	8	discussing	discuss	VERB
taxlaw-12712	1185	9	§	§	PROPN
taxlaw-12712	1185	10	752	752	NUM
taxlaw-12712	1185	11	)	)	PUNCT
taxlaw-12712	1185	12	.	.	PUNCT
taxlaw-12712	1186	1	299	299	NUM
taxlaw-12712	1186	2	see	see	VERB
taxlaw-12712	1186	3	schwidetzky	schwidetzky	NOUN
taxlaw-12712	1186	4	,	,	PUNCT
taxlaw-12712	1186	5	supra	supra	PROPN
taxlaw-12712	1186	6	note	note	PROPN
taxlaw-12712	1186	7	298	298	NUM
taxlaw-12712	1186	8	,	,	PUNCT
taxlaw-12712	1186	9	at	at	ADP
taxlaw-12712	1186	10	410	410	NUM
taxlaw-12712	1186	11	.	.	PUNCT
taxlaw-12712	1186	12	300	300	NUM
taxlaw-12712	1186	13	concerns	concern	NOUN
taxlaw-12712	1186	14	about	about	ADP
taxlaw-12712	1186	15	constitutionality	constitutionality	NOUN
taxlaw-12712	1186	16	have	have	AUX
taxlaw-12712	1186	17	affected	affect	VERB
taxlaw-12712	1186	18	prior	prior	ADJ
taxlaw-12712	1186	19	reform	reform	NOUN
taxlaw-12712	1186	20	efforts	effort	NOUN
taxlaw-12712	1186	21	,	,	PUNCT
taxlaw-12712	1186	22	most	most	ADV
taxlaw-12712	1186	23	notably	notably	ADV
taxlaw-12712	1186	24	efforts	effort	NOUN
taxlaw-12712	1186	25	in	in	ADP
taxlaw-12712	1186	26	the	the	DET
taxlaw-12712	1186	27	late	late	ADJ
taxlaw-12712	1186	28	1960s	1960	NOUN
taxlaw-12712	1186	29	to	to	PART
taxlaw-12712	1186	30	treat	treat	VERB
taxlaw-12712	1186	31	death	death	NOUN
taxlaw-12712	1186	32	as	as	ADP
taxlaw-12712	1186	33	a	a	DET
taxlaw-12712	1186	34	realization	realization	NOUN
taxlaw-12712	1186	35	event	event	NOUN
taxlaw-12712	1186	36	.	.	PUNCT
taxlaw-12712	1187	1	see	see	VERB
taxlaw-12712	1187	2	supra	supra	PROPN
taxlaw-12712	1187	3	note	note	PROPN
taxlaw-12712	1187	4	168	168	NUM
taxlaw-12712	1187	5	(	(	PUNCT
taxlaw-12712	1187	6	discussing	discuss	VERB
taxlaw-12712	1187	7	the	the	DET
taxlaw-12712	1187	8	legislative	legislative	ADJ
taxlaw-12712	1187	9	history	history	NOUN
taxlaw-12712	1187	10	of	of	ADP
taxlaw-12712	1187	11	the	the	DET
taxlaw-12712	1187	12	tax	tax	NOUN
taxlaw-12712	1187	13	reform	reform	NOUN
taxlaw-12712	1187	14	act	act	NOUN
taxlaw-12712	1187	15	of	of	ADP
taxlaw-12712	1187	16	1969	1969	NUM
taxlaw-12712	1187	17	)	)	PUNCT
taxlaw-12712	1187	18	.	.	PUNCT
taxlaw-12712	1188	1	301	301	NUM
taxlaw-12712	1188	2	see	see	VERB
taxlaw-12712	1188	3	mark	mark	PROPN
taxlaw-12712	1188	4	p.	p.	PROPN
taxlaw-12712	1188	5	gergen	gergen	PROPN
taxlaw-12712	1188	6	,	,	PUNCT
taxlaw-12712	1188	7	the	the	DET
taxlaw-12712	1188	8	common	common	ADJ
taxlaw-12712	1188	9	knowledge	knowledge	NOUN
taxlaw-12712	1188	10	of	of	ADP
taxlaw-12712	1188	11	tax	tax	NOUN
taxlaw-12712	1188	12	abuse	abuse	NOUN
taxlaw-12712	1188	13	,	,	PUNCT
taxlaw-12712	1188	14	54	54	NUM
taxlaw-12712	1188	15	smu	smu	PROPN
taxlaw-12712	1188	16	l.	l.	PROPN
taxlaw-12712	1188	17	rev	rev	PROPN
taxlaw-12712	1188	18	.	.	PROPN
taxlaw-12712	1188	19	131	131	NUM
taxlaw-12712	1188	20	,	,	PUNCT
taxlaw-12712	1188	21	141	141	NUM
taxlaw-12712	1188	22	-	-	SYM
taxlaw-12712	1188	23	43	43	NUM
taxlaw-12712	1188	24	(	(	PUNCT
taxlaw-12712	1188	25	2001	2001	NUM
taxlaw-12712	1188	26	)	)	PUNCT
taxlaw-12712	1188	27	(	(	PUNCT
taxlaw-12712	1188	28	discussing	discuss	VERB
taxlaw-12712	1188	29	abuses	abuse	NOUN
taxlaw-12712	1188	30	involving	involve	VERB
taxlaw-12712	1188	31	elective	elective	ADJ
taxlaw-12712	1188	32	regimes	regime	NOUN
taxlaw-12712	1188	33	in	in	ADP
taxlaw-12712	1188	34	partnership	partnership	NOUN
taxlaw-12712	1188	35	taxation	taxation	PROPN
taxlaw-12712	1188	36	)	)	PUNCT
taxlaw-12712	1188	37	.	.	PUNCT
taxlaw-12712	1189	1	302	302	NUM
taxlaw-12712	1189	2	moore	moore	PROPN
taxlaw-12712	1189	3	v.	v.	PROPN
taxlaw-12712	1189	4	united	united	PROPN
taxlaw-12712	1189	5	states	states	PROPN
taxlaw-12712	1189	6	,	,	PUNCT
taxlaw-12712	1189	7	144	144	NUM
taxlaw-12712	1189	8	s.	s.	PROPN
taxlaw-12712	1189	9	ct	ct	PROPN
taxlaw-12712	1189	10	.	.	PROPN
taxlaw-12712	1189	11	1680	1680	NUM
taxlaw-12712	1189	12	,	,	PUNCT
taxlaw-12712	1189	13	1695	1695	NUM
taxlaw-12712	1189	14	(	(	PUNCT
taxlaw-12712	1189	15	2024	2024	NUM
taxlaw-12712	1189	16	)	)	PUNCT
taxlaw-12712	1189	17	.	.	PUNCT
taxlaw-12712	1190	1	see	see	VERB
taxlaw-12712	1190	2	also	also	ADV
taxlaw-12712	1190	3	simona	simona	PROPN
taxlaw-12712	1190	4	grossi	grossi	PROPN
taxlaw-12712	1190	5	,	,	PUNCT
taxlaw-12712	1190	6	the	the	DET
taxlaw-12712	1190	7	waiver	waiver	NOUN
taxlaw-12712	1190	8	of	of	ADP
taxlaw-12712	1190	9	constitutional	constitutional	ADJ
taxlaw-12712	1190	10	rights	right	NOUN
taxlaw-12712	1190	11	,	,	PUNCT
taxlaw-12712	1190	12	60	60	NUM
taxlaw-12712	1190	13	hou	hou	NOUN
taxlaw-12712	1190	14	.	.	PUNCT
taxlaw-12712	1191	1	l.	l.	PROPN
taxlaw-12712	1191	2	rev	rev	AUX
taxlaw-12712	1191	3	.	.	PROPN
taxlaw-12712	1191	4	1021	1021	NUM
taxlaw-12712	1191	5	(	(	PUNCT
taxlaw-12712	1191	6	2023	2023	NUM
taxlaw-12712	1191	7	)	)	PUNCT
taxlaw-12712	1191	8	(	(	PUNCT
taxlaw-12712	1191	9	suggesting	suggest	VERB
taxlaw-12712	1191	10	a	a	DET
taxlaw-12712	1191	11	framework	framework	NOUN
taxlaw-12712	1191	12	for	for	ADP
taxlaw-12712	1191	13	determining	determine	VERB
taxlaw-12712	1191	14	whether	whether	SCONJ
taxlaw-12712	1191	15	and	and	CCONJ
taxlaw-12712	1191	16	how	how	SCONJ
taxlaw-12712	1191	17	individuals	individual	NOUN
taxlaw-12712	1191	18	may	may	AUX
taxlaw-12712	1191	19	waive	waive	VERB
taxlaw-12712	1191	20	constitutional	constitutional	ADJ
taxlaw-12712	1191	21	rights	right	NOUN
taxlaw-12712	1191	22	)	)	PUNCT
taxlaw-12712	1191	23	.	.	PUNCT
taxlaw-12712	1192	1	303	303	NUM
taxlaw-12712	1192	2	see	see	VERB
taxlaw-12712	1192	3	brief	brief	NOUN
taxlaw-12712	1192	4	for	for	ADP
taxlaw-12712	1192	5	tax	tax	NOUN
taxlaw-12712	1192	6	law	law	NOUN
taxlaw-12712	1192	7	center	center	NOUN
taxlaw-12712	1192	8	at	at	ADP
taxlaw-12712	1192	9	nyu	nyu	PROPN
taxlaw-12712	1192	10	law	law	PROPN
taxlaw-12712	1192	11	et	et	PROPN
taxlaw-12712	1192	12	al	al	PROPN
taxlaw-12712	1192	13	.	.	PROPN
taxlaw-12712	1193	1	as	as	ADP
taxlaw-12712	1193	2	amici	amici	PROPN
taxlaw-12712	1193	3	curiae	curiae	NOUN
taxlaw-12712	1193	4	supporting	support	VERB
taxlaw-12712	1193	5	respondent	respondent	NOUN
taxlaw-12712	1193	6	,	,	PUNCT
taxlaw-12712	1193	7	moore	moore	PROPN
taxlaw-12712	1193	8	,	,	PUNCT
taxlaw-12712	1193	9	144	144	NUM
taxlaw-12712	1193	10	s.	s.	PROPN
taxlaw-12712	1193	11	ct	ct	PROPN
taxlaw-12712	1193	12	.	.	PROPN
taxlaw-12712	1193	13	1680	1680	NUM
taxlaw-12712	1193	14	(	(	PUNCT
taxlaw-12712	1193	15	no	no	INTJ
taxlaw-12712	1193	16	.	.	NOUN
taxlaw-12712	1193	17	22	22	NUM
taxlaw-12712	1193	18	-	-	SYM
taxlaw-12712	1193	19	800	800	NUM
taxlaw-12712	1193	20	)	)	PUNCT
taxlaw-12712	1193	21	.	.	PUNCT
taxlaw-12712	1194	1	304	304	NUM
taxlaw-12712	1194	2	see	see	VERB
taxlaw-12712	1194	3	brief	brief	NOUN
taxlaw-12712	1194	4	for	for	ADP
taxlaw-12712	1194	5	petitioner	petitioner	NOUN
taxlaw-12712	1194	6	at	at	ADP
taxlaw-12712	1194	7	51	51	NUM
taxlaw-12712	1194	8	-	-	SYM
taxlaw-12712	1194	9	52	52	NUM
taxlaw-12712	1194	10	,	,	PUNCT
taxlaw-12712	1194	11	moore	moore	PROPN
taxlaw-12712	1194	12	,	,	PUNCT
taxlaw-12712	1194	13	144	144	NUM
taxlaw-12712	1194	14	s.	s.	PROPN
taxlaw-12712	1194	15	ct	ct	PROPN
taxlaw-12712	1194	16	.	.	PROPN
taxlaw-12712	1195	1	1680	1680	NUM
taxlaw-12712	1195	2	(	(	PUNCT
taxlaw-12712	1195	3	no	no	INTJ
taxlaw-12712	1195	4	.	.	NOUN
taxlaw-12712	1195	5	22	22	NUM
taxlaw-12712	1195	6	-	-	SYM
taxlaw-12712	1195	7	800	800	NUM
taxlaw-12712	1195	8	)	)	PUNCT
taxlaw-12712	1195	9	.	.	PUNCT
taxlaw-12712	1196	1	305	305	NUM
taxlaw-12712	1196	2	i.r.c	i.r.c	NOUN
taxlaw-12712	1196	3	.	.	PUNCT
taxlaw-12712	1197	1	§	§	PROPN
taxlaw-12712	1197	2	475	475	NUM
taxlaw-12712	1197	3	.	.	PUNCT
taxlaw-12712	1197	4	306	306	NUM
taxlaw-12712	1197	5	treas	trea	NOUN
taxlaw-12712	1197	6	.	.	PUNCT
taxlaw-12712	1198	1	reg	reg	PROPN
taxlaw-12712	1198	2	.	.	PUNCT
taxlaw-12712	1199	1	§	§	PROPN
taxlaw-12712	1199	2	301.7701	301.7701	NUM
taxlaw-12712	1199	3	-	-	SYM
taxlaw-12712	1199	4	3	3	NUM
taxlaw-12712	1199	5	.	.	PUNCT
taxlaw-12712	1200	1	for	for	ADP
taxlaw-12712	1200	2	example	example	NOUN
taxlaw-12712	1200	3	,	,	PUNCT
taxlaw-12712	1200	4	nonrealization	nonrealization	NOUN
taxlaw-12712	1200	5	principles	principle	NOUN
taxlaw-12712	1200	6	in	in	ADP
taxlaw-12712	1200	7	u.s	u.s	PROPN
taxlaw-12712	1200	8	.	.	PROPN
taxlaw-12712	1200	9	partnership	partnership	NOUN
taxlaw-12712	1200	10	taxation	taxation	NOUN
taxlaw-12712	1200	11	may	may	AUX
taxlaw-12712	1200	12	preclude	preclude	VERB
taxlaw-12712	1200	13	foreign	foreign	ADJ
taxlaw-12712	1200	14	entities	entity	NOUN
taxlaw-12712	1200	15	from	from	ADP
taxlaw-12712	1200	16	electing	elect	VERB
taxlaw-12712	1200	17	into	into	ADP
taxlaw-12712	1200	18	such	such	ADJ
taxlaw-12712	1200	19	treatment	treatment	NOUN
taxlaw-12712	1200	20	,	,	PUNCT
taxlaw-12712	1200	21	rather	rather	ADV
taxlaw-12712	1200	22	than	than	ADP
taxlaw-12712	1200	23	being	be	AUX
taxlaw-12712	1200	24	taxed	tax	VERB
taxlaw-12712	1200	25	as	as	ADP
taxlaw-12712	1200	26	corporations	corporation	NOUN
taxlaw-12712	1200	27	under	under	ADP
taxlaw-12712	1200	28	default	default	NOUN
taxlaw-12712	1200	29	rules	rule	NOUN
taxlaw-12712	1200	30	.	.	PUNCT
taxlaw-12712	1201	1	2024	2024	NUM
taxlaw-12712	1201	2	]	]	PUNCT
taxlaw-12712	1201	3	realization	realization	NOUN
taxlaw-12712	1201	4	rule	rule	NOUN
taxlaw-12712	1201	5	as	as	ADP
taxlaw-12712	1201	6	a	a	DET
taxlaw-12712	1201	7	legal	legal	ADJ
taxlaw-12712	1201	8	standard	standard	NOUN
taxlaw-12712	1201	9	43	43	NUM
taxlaw-12712	1201	10	arise	arise	NOUN
taxlaw-12712	1201	11	:	:	PUNCT
taxlaw-12712	1201	12	elections	election	NOUN
taxlaw-12712	1201	13	may	may	AUX
taxlaw-12712	1201	14	be	be	AUX
taxlaw-12712	1201	15	compelled	compel	VERB
taxlaw-12712	1201	16	,	,	PUNCT
taxlaw-12712	1201	17	and	and	CCONJ
taxlaw-12712	1201	18	elections	election	NOUN
taxlaw-12712	1201	19	may	may	AUX
taxlaw-12712	1201	20	lack	lack	VERB
taxlaw-12712	1201	21	sufficient	sufficient	ADJ
taxlaw-12712	1201	22	infrastructure	infrastructure	NOUN
taxlaw-12712	1201	23	to	to	PART
taxlaw-12712	1201	24	waive	waive	VERB
taxlaw-12712	1201	25	constitutional	constitutional	ADJ
taxlaw-12712	1201	26	rights	right	NOUN
taxlaw-12712	1201	27	.	.	PUNCT
taxlaw-12712	1202	1	under	under	ADP
taxlaw-12712	1202	2	current	current	ADJ
taxlaw-12712	1202	3	law	law	NOUN
taxlaw-12712	1202	4	,	,	PUNCT
taxlaw-12712	1202	5	qualifying	qualify	VERB
taxlaw-12712	1202	6	electing	elect	VERB
taxlaw-12712	1202	7	fund	fund	NOUN
taxlaw-12712	1202	8	(	(	PUNCT
taxlaw-12712	1202	9	qef	qef	PROPN
taxlaw-12712	1202	10	)	)	PUNCT
taxlaw-12712	1202	11	elections	election	NOUN
taxlaw-12712	1202	12	for	for	ADP
taxlaw-12712	1202	13	passive	passive	ADJ
taxlaw-12712	1202	14	foreign	foreign	ADJ
taxlaw-12712	1202	15	investment	investment	NOUN
taxlaw-12712	1202	16	companies	company	NOUN
taxlaw-12712	1202	17	(	(	PUNCT
taxlaw-12712	1202	18	pfics	pfic	NOUN
taxlaw-12712	1202	19	)	)	PUNCT
taxlaw-12712	1202	20	are	be	AUX
taxlaw-12712	1202	21	effectively	effectively	ADV
taxlaw-12712	1202	22	compelled	compel	VERB
taxlaw-12712	1202	23	,	,	PUNCT
taxlaw-12712	1202	24	since	since	SCONJ
taxlaw-12712	1202	25	the	the	DET
taxlaw-12712	1202	26	default	default	NOUN
taxlaw-12712	1202	27	regime	regime	NOUN
taxlaw-12712	1202	28	is	be	AUX
taxlaw-12712	1202	29	(	(	PUNCT
taxlaw-12712	1202	30	intentionally	intentionally	ADV
taxlaw-12712	1202	31	)	)	PUNCT
taxlaw-12712	1202	32	punitive	punitive	ADJ
taxlaw-12712	1202	33	to	to	ADP
taxlaw-12712	1202	34	taxpayers.307	taxpayers.307	NOUN
taxlaw-12712	1202	35	similarly	similarly	ADV
taxlaw-12712	1202	36	,	,	PUNCT
taxlaw-12712	1202	37	consent	consent	VERB
taxlaw-12712	1202	38	dividends	dividend	NOUN
taxlaw-12712	1202	39	to	to	PART
taxlaw-12712	1202	40	preserve	preserve	VERB
taxlaw-12712	1202	41	real	real	ADJ
taxlaw-12712	1202	42	estate	estate	NOUN
taxlaw-12712	1202	43	investment	investment	NOUN
taxlaw-12712	1202	44	trust	trust	NOUN
taxlaw-12712	1202	45	(	(	PUNCT
taxlaw-12712	1202	46	reit	reit	PROPN
taxlaw-12712	1202	47	)	)	PUNCT
taxlaw-12712	1202	48	status	status	NOUN
taxlaw-12712	1202	49	are	be	AUX
taxlaw-12712	1202	50	effectively	effectively	ADV
taxlaw-12712	1202	51	compelled	compel	VERB
taxlaw-12712	1202	52	,	,	PUNCT
taxlaw-12712	1202	53	since	since	SCONJ
taxlaw-12712	1202	54	the	the	DET
taxlaw-12712	1202	55	consequences	consequence	NOUN
taxlaw-12712	1202	56	of	of	ADP
taxlaw-12712	1202	57	lost	lost	ADJ
taxlaw-12712	1202	58	status	status	NOUN
taxlaw-12712	1202	59	are	be	AUX
taxlaw-12712	1202	60	typically	typically	ADV
taxlaw-12712	1202	61	catastrophic.308	catastrophic.308	ADJ
taxlaw-12712	1202	62	to	to	ADP
taxlaw-12712	1202	63	the	the	DET
taxlaw-12712	1202	64	extent	extent	NOUN
taxlaw-12712	1202	65	of	of	ADP
taxlaw-12712	1202	66	taxpayer	taxpayer	NOUN
taxlaw-12712	1202	67	electivity	electivity	NOUN
taxlaw-12712	1202	68	,	,	PUNCT
taxlaw-12712	1202	69	the	the	DET
taxlaw-12712	1202	70	three	three	NUM
taxlaw-12712	1202	71	mechanisms	mechanism	NOUN
taxlaw-12712	1202	72	outlined	outline	VERB
taxlaw-12712	1202	73	in	in	ADP
taxlaw-12712	1202	74	this	this	DET
taxlaw-12712	1202	75	section	section	NOUN
taxlaw-12712	1202	76	offer	offer	VERB
taxlaw-12712	1202	77	greater	great	ADJ
taxlaw-12712	1202	78	potential	potential	NOUN
taxlaw-12712	1202	79	to	to	PART
taxlaw-12712	1202	80	sow	sow	VERB
taxlaw-12712	1202	81	chaos	chaos	NOUN
taxlaw-12712	1202	82	within	within	ADP
taxlaw-12712	1202	83	current	current	ADJ
taxlaw-12712	1202	84	tax	tax	NOUN
taxlaw-12712	1202	85	law	law	NOUN
taxlaw-12712	1202	86	.	.	PUNCT
taxlaw-12712	1203	1	b.	b.	PROPN
taxlaw-12712	1203	2	examples	example	NOUN
taxlaw-12712	1203	3	from	from	ADP
taxlaw-12712	1203	4	partnership	partnership	NOUN
taxlaw-12712	1203	5	taxation	taxation	NOUN
taxlaw-12712	1203	6	although	although	SCONJ
taxlaw-12712	1203	7	the	the	DET
taxlaw-12712	1203	8	moore	moore	PROPN
taxlaw-12712	1203	9	majority	majority	PROPN
taxlaw-12712	1203	10	effectively	effectively	ADV
taxlaw-12712	1203	11	blessed	bless	VERB
taxlaw-12712	1203	12	pass	pass	VERB
taxlaw-12712	1203	13	-	-	PUNCT
taxlaw-12712	1203	14	through	through	ADP
taxlaw-12712	1203	15	taxation	taxation	NOUN
taxlaw-12712	1203	16	as	as	ADP
taxlaw-12712	1203	17	an	an	DET
taxlaw-12712	1203	18	alternative	alternative	NOUN
taxlaw-12712	1203	19	to	to	ADP
taxlaw-12712	1203	20	entity	entity	NOUN
taxlaw-12712	1203	21	-	-	PUNCT
taxlaw-12712	1203	22	level	level	NOUN
taxlaw-12712	1203	23	taxation,309	taxation,309	NOUN
taxlaw-12712	1203	24	a	a	DET
taxlaw-12712	1203	25	constitutional	constitutional	ADJ
taxlaw-12712	1203	26	realization	realization	NOUN
taxlaw-12712	1203	27	requirement	requirement	NOUN
taxlaw-12712	1203	28	still	still	ADV
taxlaw-12712	1203	29	poses	pose	VERB
taxlaw-12712	1203	30	bottom	bottom	ADJ
taxlaw-12712	1203	31	-	-	PUNCT
taxlaw-12712	1203	32	up	up	ADP
taxlaw-12712	1203	33	threats	threat	NOUN
taxlaw-12712	1203	34	to	to	PART
taxlaw-12712	1203	35	pass	pass	VERB
taxlaw-12712	1203	36	-	-	PUNCT
taxlaw-12712	1203	37	through	through	ADP
taxlaw-12712	1203	38	regimes	regime	NOUN
taxlaw-12712	1203	39	such	such	ADJ
taxlaw-12712	1203	40	as	as	ADP
taxlaw-12712	1203	41	subchapter	subchapter	NOUN
taxlaw-12712	1203	42	k	k	NOUN
taxlaw-12712	1203	43	,	,	PUNCT
taxlaw-12712	1203	44	which	which	PRON
taxlaw-12712	1203	45	governs	govern	VERB
taxlaw-12712	1203	46	tax	tax	NOUN
taxlaw-12712	1203	47	partnerships.310	partnerships.310	PROPN
taxlaw-12712	1203	48	the	the	DET
taxlaw-12712	1203	49	risk	risk	NOUN
taxlaw-12712	1203	50	is	be	AUX
taxlaw-12712	1203	51	less	less	ADJ
taxlaw-12712	1203	52	that	that	SCONJ
taxlaw-12712	1203	53	any	any	DET
taxlaw-12712	1203	54	form	form	NOUN
taxlaw-12712	1203	55	of	of	ADP
taxlaw-12712	1203	56	pass	pass	VERB
taxlaw-12712	1203	57	-	-	PUNCT
taxlaw-12712	1203	58	through	through	ADP
taxlaw-12712	1203	59	taxation	taxation	NOUN
taxlaw-12712	1203	60	will	will	AUX
taxlaw-12712	1203	61	fall	fall	VERB
taxlaw-12712	1203	62	in	in	ADP
taxlaw-12712	1203	63	its	its	PRON
taxlaw-12712	1203	64	entirety	entirety	NOUN
taxlaw-12712	1203	65	,	,	PUNCT
taxlaw-12712	1203	66	than	than	SCONJ
taxlaw-12712	1203	67	that	that	PRON
taxlaw-12712	1203	68	an	an	DET
taxlaw-12712	1203	69	explicit	explicit	ADJ
taxlaw-12712	1203	70	or	or	CCONJ
taxlaw-12712	1203	71	implicit	implicit	ADJ
taxlaw-12712	1203	72	realization	realization	NOUN
taxlaw-12712	1203	73	requirement	requirement	NOUN
taxlaw-12712	1203	74	will	will	AUX
taxlaw-12712	1203	75	undermine	undermine	VERB
taxlaw-12712	1203	76	the	the	DET
taxlaw-12712	1203	77	structure	structure	NOUN
taxlaw-12712	1203	78	of	of	ADP
taxlaw-12712	1203	79	these	these	DET
taxlaw-12712	1203	80	regimes	regime	NOUN
taxlaw-12712	1203	81	over	over	ADP
taxlaw-12712	1203	82	time	time	NOUN
taxlaw-12712	1203	83	.	.	PUNCT
taxlaw-12712	1204	1	the	the	DET
taxlaw-12712	1204	2	mechanism	mechanism	NOUN
taxlaw-12712	1204	3	for	for	ADP
taxlaw-12712	1204	4	this	this	DET
taxlaw-12712	1204	5	systemic	systemic	ADJ
taxlaw-12712	1204	6	erosion	erosion	NOUN
taxlaw-12712	1204	7	need	need	AUX
taxlaw-12712	1204	8	not	not	PART
taxlaw-12712	1204	9	be	be	AUX
taxlaw-12712	1204	10	federal	federal	ADJ
taxlaw-12712	1204	11	courts	court	NOUN
taxlaw-12712	1204	12	.	.	PUNCT
taxlaw-12712	1205	1	particularly	particularly	ADV
taxlaw-12712	1205	2	in	in	ADP
taxlaw-12712	1205	3	the	the	DET
taxlaw-12712	1205	4	context	context	NOUN
taxlaw-12712	1205	5	of	of	ADP
taxlaw-12712	1205	6	partnership	partnership	NOUN
taxlaw-12712	1205	7	taxation	taxation	NOUN
taxlaw-12712	1205	8	,	,	PUNCT
taxlaw-12712	1205	9	taxpayers	taxpayer	NOUN
taxlaw-12712	1205	10	may	may	AUX
taxlaw-12712	1205	11	look	look	VERB
taxlaw-12712	1205	12	to	to	ADP
taxlaw-12712	1205	13	their	their	PRON
taxlaw-12712	1205	14	legal	legal	ADJ
taxlaw-12712	1205	15	and	and	CCONJ
taxlaw-12712	1205	16	accounting	accounting	NOUN
taxlaw-12712	1205	17	specialists	specialist	NOUN
taxlaw-12712	1205	18	for	for	ADP
taxlaw-12712	1205	19	advice	advice	NOUN
taxlaw-12712	1205	20	that	that	SCONJ
taxlaw-12712	1205	21	certain	certain	ADJ
taxlaw-12712	1205	22	aspects	aspect	NOUN
taxlaw-12712	1205	23	of	of	ADP
taxlaw-12712	1205	24	subchapter	subchapter	NOUN
taxlaw-12712	1205	25	k	k	PROPN
taxlaw-12712	1205	26	violate	violate	VERB
taxlaw-12712	1205	27	a	a	DET
taxlaw-12712	1205	28	constitutional	constitutional	ADJ
taxlaw-12712	1205	29	realization	realization	NOUN
taxlaw-12712	1205	30	requirement	requirement	NOUN
taxlaw-12712	1205	31	.	.	PUNCT
taxlaw-12712	1206	1	the	the	DET
taxlaw-12712	1206	2	bottom	bottom	ADJ
taxlaw-12712	1206	3	-	-	PUNCT
taxlaw-12712	1206	4	up	up	ADP
taxlaw-12712	1206	5	erosion	erosion	NOUN
taxlaw-12712	1206	6	of	of	ADP
taxlaw-12712	1206	7	subchapter	subchapter	NOUN
taxlaw-12712	1206	8	k	k	PROPN
taxlaw-12712	1206	9	may	may	AUX
taxlaw-12712	1206	10	occur	occur	VERB
taxlaw-12712	1206	11	in	in	ADP
taxlaw-12712	1206	12	several	several	ADJ
taxlaw-12712	1206	13	areas	area	NOUN
taxlaw-12712	1206	14	.	.	PUNCT
taxlaw-12712	1207	1	in	in	ADP
taxlaw-12712	1207	2	certain	certain	ADJ
taxlaw-12712	1207	3	circumstances	circumstance	NOUN
taxlaw-12712	1207	4	,	,	PUNCT
taxlaw-12712	1207	5	current	current	ADJ
taxlaw-12712	1207	6	regulations	regulation	NOUN
taxlaw-12712	1207	7	permit	permit	VERB
taxlaw-12712	1207	8	partnerships	partnership	NOUN
taxlaw-12712	1207	9	to	to	PART
taxlaw-12712	1207	10	revalue	revalue	VERB
taxlaw-12712	1207	11	their	their	PRON
taxlaw-12712	1207	12	property	property	NOUN
taxlaw-12712	1207	13	for	for	ADP
taxlaw-12712	1207	14	book	book	NOUN
taxlaw-12712	1207	15	purposes	purpose	NOUN
taxlaw-12712	1207	16	but	but	CCONJ
taxlaw-12712	1207	17	not	not	PART
taxlaw-12712	1207	18	tax	tax	NOUN
taxlaw-12712	1207	19	purposes	purpose	NOUN
taxlaw-12712	1207	20	.	.	PUNCT
taxlaw-12712	1208	1	these	these	DET
taxlaw-12712	1208	2	revaluations	revaluation	NOUN
taxlaw-12712	1208	3	,	,	PUNCT
taxlaw-12712	1208	4	or	or	CCONJ
taxlaw-12712	1208	5	“	"	PUNCT
taxlaw-12712	1208	6	book	book	NOUN
taxlaw-12712	1208	7	-	-	PUNCT
taxlaw-12712	1208	8	ups	up	NOUN
taxlaw-12712	1208	9	,	,	PUNCT
taxlaw-12712	1208	10	”	"	PUNCT
taxlaw-12712	1208	11	are	be	AUX
taxlaw-12712	1208	12	mandatory	mandatory	ADJ
taxlaw-12712	1208	13	on	on	ADP
taxlaw-12712	1208	14	the	the	DET
taxlaw-12712	1208	15	exercise	exercise	NOUN
taxlaw-12712	1208	16	of	of	ADP
taxlaw-12712	1208	17	noncompensatory	noncompensatory	ADJ
taxlaw-12712	1208	18	options.311	options.311	NOUN
taxlaw-12712	1208	19	in	in	ADP
taxlaw-12712	1208	20	other	other	ADJ
taxlaw-12712	1208	21	situations	situation	NOUN
taxlaw-12712	1208	22	,	,	PUNCT
taxlaw-12712	1208	23	revaluations	revaluation	NOUN
taxlaw-12712	1208	24	maintain	maintain	VERB
taxlaw-12712	1208	25	economic	economic	ADJ
taxlaw-12712	1208	26	parity	parity	NOUN
taxlaw-12712	1208	27	among	among	ADP
taxlaw-12712	1208	28	partners	partner	NOUN
taxlaw-12712	1208	29	within	within	ADP
taxlaw-12712	1208	30	the	the	DET
taxlaw-12712	1208	31	regulations	regulation	NOUN
taxlaw-12712	1208	32	’	'	PUNCT
taxlaw-12712	1208	33	safe	safe	ADJ
taxlaw-12712	1208	34	harbor	harbor	NOUN
taxlaw-12712	1208	35	regime	regime	NOUN
taxlaw-12712	1208	36	for	for	ADP
taxlaw-12712	1208	37	partnership	partnership	NOUN
taxlaw-12712	1208	38	allocations	allocation	NOUN
taxlaw-12712	1208	39	—	—	PUNCT
taxlaw-12712	1208	40	an	an	DET
taxlaw-12712	1208	41	administrative	administrative	ADJ
taxlaw-12712	1208	42	advantage	advantage	NOUN
taxlaw-12712	1208	43	that	that	PRON
taxlaw-12712	1208	44	may	may	AUX
taxlaw-12712	1208	45	advantage	advantage	VERB
taxlaw-12712	1208	46	some	some	DET
taxlaw-12712	1208	47	partners	partner	NOUN
taxlaw-12712	1208	48	while	while	SCONJ
taxlaw-12712	1208	49	disadvantaging	disadvantage	VERB
taxlaw-12712	1208	50	others	other	NOUN
taxlaw-12712	1208	51	.	.	PUNCT
taxlaw-12712	1209	1	this	this	DET
taxlaw-12712	1209	2	differential	differential	ADJ
taxlaw-12712	1209	3	treatment	treatment	NOUN
taxlaw-12712	1209	4	of	of	ADP
taxlaw-12712	1209	5	partners	partner	NOUN
taxlaw-12712	1209	6	arises	arise	VERB
taxlaw-12712	1209	7	because	because	SCONJ
taxlaw-12712	1209	8	revaluations	revaluation	NOUN
taxlaw-12712	1209	9	create	create	VERB
taxlaw-12712	1209	10	reverse	reverse	ADJ
taxlaw-12712	1209	11	704(c	704(c	PROPN
taxlaw-12712	1209	12	)	)	PUNCT
taxlaw-12712	1209	13	allocations	allocation	NOUN
taxlaw-12712	1209	14	,	,	PUNCT
taxlaw-12712	1209	15	which	which	PRON
taxlaw-12712	1209	16	shift	shift	VERB
taxlaw-12712	1209	17	income	income	NOUN
taxlaw-12712	1209	18	and	and	CCONJ
taxlaw-12712	1209	19	loss	loss	NOUN
taxlaw-12712	1209	20	among	among	ADP
taxlaw-12712	1209	21	partners	partner	NOUN
taxlaw-12712	1209	22	at	at	ADP
taxlaw-12712	1209	23	variance	variance	NOUN
taxlaw-12712	1209	24	to	to	ADP
taxlaw-12712	1209	25	those	those	DET
taxlaw-12712	1209	26	partners	partner	NOUN
taxlaw-12712	1209	27	’	'	PUNCT
taxlaw-12712	1209	28	fundamental	fundamental	ADJ
taxlaw-12712	1209	29	economic	economic	ADJ
taxlaw-12712	1209	30	sharing	sharing	NOUN
taxlaw-12712	1209	31	arrangement	arrangement	NOUN
taxlaw-12712	1209	32	,	,	PUNCT
taxlaw-12712	1209	33	as	as	SCONJ
taxlaw-12712	1209	34	embodied	embody	VERB
taxlaw-12712	1209	35	by	by	ADP
taxlaw-12712	1209	36	the	the	DET
taxlaw-12712	1209	37	contractual	contractual	ADJ
taxlaw-12712	1209	38	agreement	agreement	NOUN
taxlaw-12712	1209	39	among	among	ADP
taxlaw-12712	1209	40	the	the	DET
taxlaw-12712	1209	41	partners.312	partners.312	NOUN
taxlaw-12712	1209	42	the	the	DET
taxlaw-12712	1209	43	events	event	NOUN
taxlaw-12712	1209	44	that	that	PRON
taxlaw-12712	1209	45	enable	enable	VERB
taxlaw-12712	1209	46	revaluations	revaluation	NOUN
taxlaw-12712	1209	47	—	—	PUNCT
taxlaw-12712	1209	48	such	such	ADJ
taxlaw-12712	1209	49	as	as	ADP
taxlaw-12712	1209	50	contributions	contribution	NOUN
taxlaw-12712	1209	51	by	by	ADP
taxlaw-12712	1209	52	a	a	DET
taxlaw-12712	1209	53	partner	partner	NOUN
taxlaw-12712	1209	54	,	,	PUNCT
taxlaw-12712	1209	55	distributions	distribution	NOUN
taxlaw-12712	1209	56	to	to	ADP
taxlaw-12712	1209	57	a	a	DET
taxlaw-12712	1209	58	partner	partner	NOUN
taxlaw-12712	1209	59	,	,	PUNCT
taxlaw-12712	1209	60	or	or	CCONJ
taxlaw-12712	1209	61	the	the	DET
taxlaw-12712	1209	62	exercise	exercise	NOUN
taxlaw-12712	1209	63	of	of	ADP
taxlaw-12712	1209	64	noncompensatory	noncompensatory	ADJ
taxlaw-12712	1209	65	options	option	NOUN
taxlaw-12712	1209	66	—	—	PUNCT
taxlaw-12712	1209	67	may	may	AUX
taxlaw-12712	1209	68	not	not	PART
taxlaw-12712	1209	69	rise	rise	VERB
taxlaw-12712	1209	70	to	to	ADP
taxlaw-12712	1209	71	the	the	DET
taxlaw-12712	1209	72	level	level	NOUN
taxlaw-12712	1209	73	of	of	ADP
taxlaw-12712	1209	74	realization	realization	NOUN
taxlaw-12712	1209	75	,	,	PUNCT
taxlaw-12712	1209	76	or	or	CCONJ
taxlaw-12712	1209	77	may	may	AUX
taxlaw-12712	1209	78	not	not	PART
taxlaw-12712	1209	79	constitute	constitute	VERB
taxlaw-12712	1209	80	realization	realization	NOUN
taxlaw-12712	1209	81	for	for	ADP
taxlaw-12712	1209	82	all	all	DET
taxlaw-12712	1209	83	partners	partner	NOUN
taxlaw-12712	1209	84	or	or	CCONJ
taxlaw-12712	1209	85	the	the	DET
taxlaw-12712	1209	86	partnership	partnership	NOUN
taxlaw-12712	1209	87	itself.313	itself.313	VERB
taxlaw-12712	1209	88	these	these	DET
taxlaw-12712	1209	89	events	event	NOUN
taxlaw-12712	1209	90	,	,	PUNCT
taxlaw-12712	1209	91	however	however	ADV
taxlaw-12712	1209	92	,	,	PUNCT
taxlaw-12712	1209	93	operate	operate	VERB
taxlaw-12712	1209	94	to	to	PART
taxlaw-12712	1209	95	fix	fix	VERB
taxlaw-12712	1209	96	the	the	DET
taxlaw-12712	1209	97	307	307	NUM
taxlaw-12712	1209	98	i.r.c	i.r.c	NOUN
taxlaw-12712	1209	99	.	.	PUNCT
taxlaw-12712	1210	1	§	§	PROPN
taxlaw-12712	1210	2	1295	1295	NUM
taxlaw-12712	1210	3	.	.	PUNCT
taxlaw-12712	1211	1	308	308	NUM
taxlaw-12712	1211	2	see	see	NOUN
taxlaw-12712	1211	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1211	4	.	.	PUNCT
taxlaw-12712	1212	1	§	§	PROPN
taxlaw-12712	1212	2	856(g)(3	856(g)(3	NUM
taxlaw-12712	1212	3	)	)	PUNCT
taxlaw-12712	1212	4	(	(	PUNCT
taxlaw-12712	1212	5	stating	state	VERB
taxlaw-12712	1212	6	that	that	SCONJ
taxlaw-12712	1212	7	the	the	DET
taxlaw-12712	1212	8	lock	lock	NOUN
taxlaw-12712	1212	9	-	-	PUNCT
taxlaw-12712	1212	10	out	out	NOUN
taxlaw-12712	1212	11	period	period	NOUN
taxlaw-12712	1212	12	for	for	ADP
taxlaw-12712	1212	13	reit	reit	NOUN
taxlaw-12712	1212	14	status	status	NOUN
taxlaw-12712	1212	15	following	follow	VERB
taxlaw-12712	1212	16	termination	termination	NOUN
taxlaw-12712	1212	17	or	or	CCONJ
taxlaw-12712	1212	18	revocation	revocation	NOUN
taxlaw-12712	1212	19	is	be	AUX
taxlaw-12712	1212	20	five	five	NUM
taxlaw-12712	1212	21	years	year	NOUN
taxlaw-12712	1212	22	)	)	PUNCT
taxlaw-12712	1212	23	.	.	PUNCT
taxlaw-12712	1213	1	309	309	NUM
taxlaw-12712	1213	2	see	see	VERB
taxlaw-12712	1213	3	moore	moore	PROPN
taxlaw-12712	1213	4	,	,	PUNCT
taxlaw-12712	1213	5	144	144	NUM
taxlaw-12712	1213	6	s.	s.	PROPN
taxlaw-12712	1213	7	ct	ct	PROPN
taxlaw-12712	1213	8	.	.	PUNCT
taxlaw-12712	1214	1	at	at	ADP
taxlaw-12712	1214	2	1685	1685	NUM
taxlaw-12712	1214	3	(	(	PUNCT
taxlaw-12712	1214	4	stating	state	VERB
taxlaw-12712	1214	5	the	the	DET
taxlaw-12712	1214	6	issue	issue	NOUN
taxlaw-12712	1214	7	in	in	ADP
taxlaw-12712	1214	8	moore	moore	PROPN
taxlaw-12712	1214	9	as	as	ADP
taxlaw-12712	1214	10	one	one	NUM
taxlaw-12712	1214	11	of	of	ADP
taxlaw-12712	1214	12	attribution	attribution	NOUN
taxlaw-12712	1214	13	of	of	ADP
taxlaw-12712	1214	14	realized	realize	VERB
taxlaw-12712	1214	15	income	income	NOUN
taxlaw-12712	1214	16	)	)	PUNCT
taxlaw-12712	1214	17	.	.	PUNCT
taxlaw-12712	1215	1	310	310	NUM
taxlaw-12712	1215	2	see	see	VERB
taxlaw-12712	1215	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1215	4	.	.	PUNCT
taxlaw-12712	1216	1	§	§	PROPN
taxlaw-12712	1216	2	§	§	ADJ
taxlaw-12712	1216	3	701	701	NUM
taxlaw-12712	1216	4	-	-	SYM
taxlaw-12712	1216	5	771	771	NUM
taxlaw-12712	1216	6	.	.	PUNCT
taxlaw-12712	1217	1	311	311	NUM
taxlaw-12712	1217	2	see	see	VERB
taxlaw-12712	1217	3	treas	treas	PROPN
taxlaw-12712	1217	4	.	.	PUNCT
taxlaw-12712	1218	1	reg	reg	PROPN
taxlaw-12712	1218	2	.	.	PUNCT
taxlaw-12712	1219	1	§	§	PROPN
taxlaw-12712	1219	2	1.704	1.704	NUM
taxlaw-12712	1219	3	-	-	SYM
taxlaw-12712	1219	4	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
taxlaw-12712	1219	5	)	)	PUNCT
taxlaw-12712	1220	1	;	;	PUNCT
taxlaw-12712	1220	2	see	see	VERB
taxlaw-12712	1220	3	generally	generally	ADV
taxlaw-12712	1220	4	daniel	daniel	PROPN
taxlaw-12712	1220	5	s.	s.	PROPN
taxlaw-12712	1220	6	goldberg	goldberg	PROPN
taxlaw-12712	1220	7	,	,	PUNCT
taxlaw-12712	1220	8	partnership	partnership	NOUN
taxlaw-12712	1220	9	revaluations	revaluation	NOUN
taxlaw-12712	1220	10	:	:	PUNCT
taxlaw-12712	1220	11	book	book	NOUN
taxlaw-12712	1220	12	-	-	PUNCT
taxlaw-12712	1220	13	ups	up	NOUN
taxlaw-12712	1220	14	are	be	AUX
taxlaw-12712	1220	15	your	your	PRON
taxlaw-12712	1220	16	friends	friend	NOUN
taxlaw-12712	1220	17	(	(	PUNCT
taxlaw-12712	1220	18	usually)—planning	usually)—planne	VERB
taxlaw-12712	1220	19	with	with	ADP
taxlaw-12712	1220	20	revaluations	revaluation	NOUN
taxlaw-12712	1220	21	and	and	CCONJ
taxlaw-12712	1220	22	their	their	PRON
taxlaw-12712	1220	23	interplay	interplay	NOUN
taxlaw-12712	1220	24	with	with	ADP
taxlaw-12712	1220	25	section	section	NOUN
taxlaw-12712	1220	26	704(c	704(c	PROPN
taxlaw-12712	1220	27	)	)	PUNCT
taxlaw-12712	1220	28	,	,	PUNCT
taxlaw-12712	1220	29	74	74	NUM
taxlaw-12712	1220	30	tax	tax	NOUN
taxlaw-12712	1220	31	law	law	NOUN
taxlaw-12712	1220	32	.	.	PUNCT
taxlaw-12712	1221	1	345	345	NUM
taxlaw-12712	1221	2	(	(	PUNCT
taxlaw-12712	1221	3	2021	2021	NUM
taxlaw-12712	1221	4	)	)	PUNCT
taxlaw-12712	1221	5	.	.	PUNCT
taxlaw-12712	1222	1	312	312	NUM
taxlaw-12712	1222	2	see	see	VERB
taxlaw-12712	1222	3	treas	treas	PROPN
taxlaw-12712	1222	4	.	.	PUNCT
taxlaw-12712	1223	1	reg	reg	PROPN
taxlaw-12712	1223	2	.	.	PUNCT
taxlaw-12712	1224	1	§	§	PROPN
taxlaw-12712	1224	2	1.704	1.704	NUM
taxlaw-12712	1224	3	-	-	NUM
taxlaw-12712	1224	4	1(b)(2)(iv)(g	1(b)(2)(iv)(g	NUM
taxlaw-12712	1224	5	)	)	PUNCT
taxlaw-12712	1224	6	.	.	PUNCT
taxlaw-12712	1225	1	the	the	DET
taxlaw-12712	1225	2	partners	partner	NOUN
taxlaw-12712	1225	3	agree	agree	VERB
taxlaw-12712	1225	4	on	on	ADP
taxlaw-12712	1225	5	whether	whether	SCONJ
taxlaw-12712	1225	6	to	to	PART
taxlaw-12712	1225	7	revalue	revalue	VERB
taxlaw-12712	1225	8	property	property	NOUN
taxlaw-12712	1225	9	,	,	PUNCT
taxlaw-12712	1225	10	if	if	SCONJ
taxlaw-12712	1225	11	elective	elective	ADJ
taxlaw-12712	1225	12	,	,	PUNCT
taxlaw-12712	1225	13	and	and	CCONJ
taxlaw-12712	1225	14	generally	generally	ADV
taxlaw-12712	1225	15	agree	agree	VERB
taxlaw-12712	1225	16	to	to	PART
taxlaw-12712	1225	17	comply	comply	VERB
taxlaw-12712	1225	18	with	with	ADP
taxlaw-12712	1225	19	subchapter	subchapter	NOUN
taxlaw-12712	1225	20	k.	k.	PROPN
taxlaw-12712	1225	21	313	313	NUM
taxlaw-12712	1225	22	treas	treas	PROPN
taxlaw-12712	1225	23	.	.	PUNCT
taxlaw-12712	1226	1	reg	reg	PROPN
taxlaw-12712	1226	2	.	.	PUNCT
taxlaw-12712	1227	1	§	§	PROPN
taxlaw-12712	1227	2	1.704	1.704	NUM
taxlaw-12712	1227	3	-	-	NUM
taxlaw-12712	1227	4	1(b)(2)(iv)(f)(5	1(b)(2)(iv)(f)(5	NUM
taxlaw-12712	1227	5	)	)	PUNCT
taxlaw-12712	1227	6	.	.	PUNCT
taxlaw-12712	1228	1	to	to	ADP
taxlaw-12712	1228	2	the	the	DET
taxlaw-12712	1228	3	extent	extent	NOUN
taxlaw-12712	1228	4	that	that	SCONJ
taxlaw-12712	1228	5	partners	partner	NOUN
taxlaw-12712	1228	6	’	'	PUNCT
taxlaw-12712	1228	7	relative	relative	ADJ
taxlaw-12712	1228	8	interests	interest	NOUN
taxlaw-12712	1228	9	in	in	ADP
taxlaw-12712	1228	10	the	the	DET
taxlaw-12712	1228	11	partnership	partnership	NOUN
taxlaw-12712	1228	12	change	change	NOUN
taxlaw-12712	1228	13	,	,	PUNCT
taxlaw-12712	1228	14	“	"	PUNCT
taxlaw-12712	1228	15	the	the	DET
taxlaw-12712	1228	16	principles	principle	NOUN
taxlaw-12712	1228	17	of	of	ADP
taxlaw-12712	1228	18	§	§	PROPN
taxlaw-12712	1228	19	704(c	704(c	PROPN
taxlaw-12712	1228	20	)	)	PUNCT
taxlaw-12712	1228	21	”	"	PUNCT
taxlaw-12712	1228	22	may	may	AUX
taxlaw-12712	1228	23	apply	apply	VERB
taxlaw-12712	1228	24	to	to	PART
taxlaw-12712	1228	25	determine	determine	VERB
taxlaw-12712	1228	26	the	the	DET
taxlaw-12712	1228	27	partners	partner	NOUN
taxlaw-12712	1228	28	’	'	PUNCT
taxlaw-12712	1228	29	prospective	prospective	ADJ
taxlaw-12712	1228	30	tax	tax	NOUN
taxlaw-12712	1228	31	consequences	consequence	NOUN
taxlaw-12712	1228	32	.	.	PUNCT
taxlaw-12712	1229	1	see	see	VERB
taxlaw-12712	1229	2	i	i	PRON
taxlaw-12712	1229	3	d.	d.	PROPN
taxlaw-12712	1229	4	44	44	NUM
taxlaw-12712	1229	5	columbia	columbia	PROPN
taxlaw-12712	1229	6	journal	journal	PROPN
taxlaw-12712	1229	7	of	of	ADP
taxlaw-12712	1229	8	tax	tax	NOUN
taxlaw-12712	1229	9	law	law	NOUN
taxlaw-12712	1230	1	[	[	X
taxlaw-12712	1230	2	vol	vol	NOUN
taxlaw-12712	1230	3	.	.	PUNCT
taxlaw-12712	1231	1	16:1	16:1	NUM
taxlaw-12712	1231	2	income	income	NOUN
taxlaw-12712	1231	3	tax	tax	NOUN
taxlaw-12712	1231	4	consequences	consequence	NOUN
taxlaw-12712	1231	5	for	for	ADP
taxlaw-12712	1231	6	all	all	DET
taxlaw-12712	1231	7	partners	partner	NOUN
taxlaw-12712	1231	8	at	at	ADP
taxlaw-12712	1231	9	the	the	DET
taxlaw-12712	1231	10	time	time	NOUN
taxlaw-12712	1231	11	of	of	ADP
taxlaw-12712	1231	12	the	the	DET
taxlaw-12712	1231	13	revaluation	revaluation	NOUN
taxlaw-12712	1231	14	.	.	PUNCT
taxlaw-12712	1232	1	to	to	ADP
taxlaw-12712	1232	2	the	the	DET
taxlaw-12712	1232	3	extent	extent	NOUN
taxlaw-12712	1232	4	that	that	SCONJ
taxlaw-12712	1232	5	revaluations	revaluation	NOUN
taxlaw-12712	1232	6	affect	affect	VERB
taxlaw-12712	1232	7	partners	partner	NOUN
taxlaw-12712	1232	8	’	'	PUNCT
taxlaw-12712	1232	9	income	income	NOUN
taxlaw-12712	1232	10	without	without	ADP
taxlaw-12712	1232	11	a	a	DET
taxlaw-12712	1232	12	corresponding	corresponding	ADJ
taxlaw-12712	1232	13	realization	realization	NOUN
taxlaw-12712	1232	14	event	event	NOUN
taxlaw-12712	1232	15	for	for	ADP
taxlaw-12712	1232	16	that	that	DET
taxlaw-12712	1232	17	partner	partner	NOUN
taxlaw-12712	1232	18	or	or	CCONJ
taxlaw-12712	1232	19	the	the	DET
taxlaw-12712	1232	20	partnership	partnership	NOUN
taxlaw-12712	1232	21	,	,	PUNCT
taxlaw-12712	1232	22	the	the	DET
taxlaw-12712	1232	23	revaluation	revaluation	NOUN
taxlaw-12712	1232	24	regime	regime	NOUN
taxlaw-12712	1232	25	may	may	AUX
taxlaw-12712	1232	26	be	be	AUX
taxlaw-12712	1232	27	infirm	infirm	ADJ
taxlaw-12712	1232	28	under	under	ADP
taxlaw-12712	1232	29	a	a	DET
taxlaw-12712	1232	30	constitutional	constitutional	ADJ
taxlaw-12712	1232	31	realization	realization	NOUN
taxlaw-12712	1232	32	requirement	requirement	NOUN
taxlaw-12712	1232	33	.	.	PUNCT
taxlaw-12712	1233	1	similarly	similarly	ADV
taxlaw-12712	1233	2	,	,	PUNCT
taxlaw-12712	1233	3	the	the	DET
taxlaw-12712	1233	4	statutory	statutory	ADJ
taxlaw-12712	1233	5	basis	basis	NOUN
taxlaw-12712	1233	6	adjustments	adjustment	NOUN
taxlaw-12712	1233	7	that	that	PRON
taxlaw-12712	1233	8	flow	flow	VERB
taxlaw-12712	1233	9	from	from	ADP
taxlaw-12712	1233	10	distributions	distribution	NOUN
taxlaw-12712	1233	11	of	of	ADP
taxlaw-12712	1233	12	partnership	partnership	NOUN
taxlaw-12712	1233	13	property	property	NOUN
taxlaw-12712	1233	14	may	may	AUX
taxlaw-12712	1233	15	not	not	PART
taxlaw-12712	1233	16	survive	survive	VERB
taxlaw-12712	1233	17	a	a	DET
taxlaw-12712	1233	18	constitutional	constitutional	ADJ
taxlaw-12712	1233	19	realization	realization	NOUN
taxlaw-12712	1233	20	requirement.314	requirement.314	ADP
taxlaw-12712	1233	21	these	these	DET
taxlaw-12712	1233	22	adjustments	adjustment	NOUN
taxlaw-12712	1233	23	are	be	AUX
taxlaw-12712	1233	24	required	require	VERB
taxlaw-12712	1233	25	at	at	ADV
taxlaw-12712	1233	26	all	all	DET
taxlaw-12712	1233	27	points	point	NOUN
taxlaw-12712	1233	28	after	after	ADP
taxlaw-12712	1233	29	an	an	DET
taxlaw-12712	1233	30	initial	initial	ADJ
taxlaw-12712	1233	31	election,315	election,315	PROPN
taxlaw-12712	1233	32	as	as	ADV
taxlaw-12712	1233	33	well	well	ADV
taxlaw-12712	1233	34	as	as	ADP
taxlaw-12712	1233	35	in	in	ADP
taxlaw-12712	1233	36	contexts	context	NOUN
taxlaw-12712	1233	37	that	that	SCONJ
taxlaw-12712	1233	38	potentially	potentially	ADV
taxlaw-12712	1233	39	shift	shift	VERB
taxlaw-12712	1233	40	losses	loss	NOUN
taxlaw-12712	1233	41	among	among	ADP
taxlaw-12712	1233	42	partners.316	partners.316	VERB
taxlaw-12712	1233	43	by	by	ADP
taxlaw-12712	1233	44	affecting	affect	VERB
taxlaw-12712	1233	45	the	the	DET
taxlaw-12712	1233	46	partnership	partnership	NOUN
taxlaw-12712	1233	47	’s	’s	PART
taxlaw-12712	1233	48	basis	basis	NOUN
taxlaw-12712	1233	49	in	in	ADP
taxlaw-12712	1233	50	different	different	ADJ
taxlaw-12712	1233	51	assets	asset	NOUN
taxlaw-12712	1233	52	,	,	PUNCT
taxlaw-12712	1233	53	these	these	DET
taxlaw-12712	1233	54	adjustments	adjustment	NOUN
taxlaw-12712	1233	55	implicate	implicate	VERB
taxlaw-12712	1233	56	the	the	DET
taxlaw-12712	1233	57	sharing	sharing	NOUN
taxlaw-12712	1233	58	of	of	ADP
taxlaw-12712	1233	59	net	net	ADJ
taxlaw-12712	1233	60	income	income	NOUN
taxlaw-12712	1233	61	and	and	CCONJ
taxlaw-12712	1233	62	loss	loss	NOUN
taxlaw-12712	1233	63	among	among	ADP
taxlaw-12712	1233	64	all	all	DET
taxlaw-12712	1233	65	current	current	ADJ
taxlaw-12712	1233	66	partners	partner	NOUN
taxlaw-12712	1233	67	.	.	PUNCT
taxlaw-12712	1234	1	in	in	ADP
taxlaw-12712	1234	2	-	-	PUNCT
taxlaw-12712	1234	3	kind	kind	NOUN
taxlaw-12712	1234	4	distributions	distribution	NOUN
taxlaw-12712	1234	5	of	of	ADP
taxlaw-12712	1234	6	partnership	partnership	NOUN
taxlaw-12712	1234	7	property	property	NOUN
taxlaw-12712	1234	8	,	,	PUNCT
taxlaw-12712	1234	9	however	however	ADV
taxlaw-12712	1234	10	,	,	PUNCT
taxlaw-12712	1234	11	may	may	AUX
taxlaw-12712	1234	12	not	not	PART
taxlaw-12712	1234	13	constitute	constitute	VERB
taxlaw-12712	1234	14	a	a	DET
taxlaw-12712	1234	15	realization	realization	NOUN
taxlaw-12712	1234	16	event	event	NOUN
taxlaw-12712	1234	17	,	,	PUNCT
taxlaw-12712	1234	18	or	or	CCONJ
taxlaw-12712	1234	19	may	may	AUX
taxlaw-12712	1234	20	constitute	constitute	VERB
taxlaw-12712	1234	21	a	a	DET
taxlaw-12712	1234	22	realization	realization	NOUN
taxlaw-12712	1234	23	event	event	NOUN
taxlaw-12712	1234	24	only	only	ADV
taxlaw-12712	1234	25	for	for	ADP
taxlaw-12712	1234	26	the	the	DET
taxlaw-12712	1234	27	recipient	recipient	NOUN
taxlaw-12712	1234	28	partner	partner	NOUN
taxlaw-12712	1234	29	.	.	PUNCT
taxlaw-12712	1235	1	similarly	similarly	ADV
taxlaw-12712	1235	2	,	,	PUNCT
taxlaw-12712	1235	3	any	any	DET
taxlaw-12712	1235	4	shifting	shifting	NOUN
taxlaw-12712	1235	5	of	of	ADP
taxlaw-12712	1235	6	basis	basis	NOUN
taxlaw-12712	1235	7	among	among	ADP
taxlaw-12712	1235	8	assets	asset	NOUN
taxlaw-12712	1235	9	may	may	AUX
taxlaw-12712	1235	10	or	or	CCONJ
taxlaw-12712	1235	11	may	may	AUX
taxlaw-12712	1235	12	not	not	PART
taxlaw-12712	1235	13	have	have	VERB
taxlaw-12712	1235	14	a	a	DET
taxlaw-12712	1235	15	constitutional	constitutional	ADJ
taxlaw-12712	1235	16	tether	tether	NOUN
taxlaw-12712	1235	17	that	that	PRON
taxlaw-12712	1235	18	mandates	mandate	VERB
taxlaw-12712	1235	19	a	a	DET
taxlaw-12712	1235	20	particular	particular	ADJ
taxlaw-12712	1235	21	set	set	NOUN
taxlaw-12712	1235	22	of	of	ADP
taxlaw-12712	1235	23	outcomes.317	outcomes.317	ADJ
taxlaw-12712	1235	24	these	these	DET
taxlaw-12712	1235	25	mechanical	mechanical	ADJ
taxlaw-12712	1235	26	and	and	CCONJ
taxlaw-12712	1235	27	computational	computational	ADJ
taxlaw-12712	1235	28	regimes	regime	NOUN
taxlaw-12712	1235	29	stretch	stretch	VERB
taxlaw-12712	1235	30	the	the	DET
taxlaw-12712	1235	31	idea	idea	NOUN
taxlaw-12712	1235	32	of	of	ADP
taxlaw-12712	1235	33	attribution	attribution	NOUN
taxlaw-12712	1235	34	in	in	ADP
taxlaw-12712	1235	35	ways	way	NOUN
taxlaw-12712	1235	36	that	that	PRON
taxlaw-12712	1235	37	implicate	implicate	VERB
taxlaw-12712	1235	38	realization	realization	NOUN
taxlaw-12712	1235	39	more	more	ADJ
taxlaw-12712	1235	40	generally.318	generally.318	NOUN
taxlaw-12712	1235	41	furthermore	furthermore	ADV
taxlaw-12712	1235	42	,	,	PUNCT
taxlaw-12712	1235	43	certain	certain	ADJ
taxlaw-12712	1235	44	“	"	PUNCT
taxlaw-12712	1235	45	disproportionate	disproportionate	ADJ
taxlaw-12712	1235	46	distributions	distribution	NOUN
taxlaw-12712	1235	47	”	"	PUNCT
taxlaw-12712	1235	48	to	to	ADP
taxlaw-12712	1235	49	partners	partner	NOUN
taxlaw-12712	1235	50	implicate	implicate	VERB
taxlaw-12712	1235	51	a	a	DET
taxlaw-12712	1235	52	complex	complex	ADJ
taxlaw-12712	1235	53	regime	regime	NOUN
taxlaw-12712	1235	54	of	of	ADP
taxlaw-12712	1235	55	deemed	deem	VERB
taxlaw-12712	1235	56	exchanges	exchange	NOUN
taxlaw-12712	1235	57	that	that	PRON
taxlaw-12712	1235	58	generally	generally	ADV
taxlaw-12712	1235	59	seek	seek	VERB
taxlaw-12712	1235	60	to	to	PART
taxlaw-12712	1235	61	maintain	maintain	VERB
taxlaw-12712	1235	62	partners	partner	NOUN
taxlaw-12712	1235	63	’	'	PUNCT
taxlaw-12712	1235	64	relative	relative	ADJ
taxlaw-12712	1235	65	shares	share	NOUN
taxlaw-12712	1235	66	of	of	ADP
taxlaw-12712	1235	67	ordinary	ordinary	ADJ
taxlaw-12712	1235	68	income	income	NOUN
taxlaw-12712	1235	69	and	and	CCONJ
taxlaw-12712	1235	70	capital	capital	NOUN
taxlaw-12712	1235	71	gain	gain	NOUN
taxlaw-12712	1235	72	or	or	CCONJ
taxlaw-12712	1235	73	loss.319	loss.319	VERB
taxlaw-12712	1235	74	these	these	DET
taxlaw-12712	1235	75	deemed	deem	VERB
taxlaw-12712	1235	76	exchanges	exchange	NOUN
taxlaw-12712	1235	77	can	can	AUX
taxlaw-12712	1235	78	accelerate	accelerate	VERB
taxlaw-12712	1235	79	the	the	DET
taxlaw-12712	1235	80	recognition	recognition	NOUN
taxlaw-12712	1235	81	of	of	ADP
taxlaw-12712	1235	82	income	income	NOUN
taxlaw-12712	1235	83	for	for	ADP
taxlaw-12712	1235	84	all	all	DET
taxlaw-12712	1235	85	partners	partner	NOUN
taxlaw-12712	1235	86	,	,	PUNCT
taxlaw-12712	1235	87	even	even	ADV
taxlaw-12712	1235	88	those	those	PRON
taxlaw-12712	1235	89	not	not	PART
taxlaw-12712	1235	90	involved	involve	VERB
taxlaw-12712	1235	91	in	in	ADP
taxlaw-12712	1235	92	an	an	DET
taxlaw-12712	1235	93	actual	actual	ADJ
taxlaw-12712	1235	94	distribution	distribution	NOUN
taxlaw-12712	1235	95	of	of	ADP
taxlaw-12712	1235	96	property	property	NOUN
taxlaw-12712	1235	97	.	.	PUNCT
taxlaw-12712	1236	1	there	there	PRON
taxlaw-12712	1236	2	is	be	VERB
taxlaw-12712	1236	3	not	not	PART
taxlaw-12712	1236	4	clear	clear	ADJ
taxlaw-12712	1236	5	realization	realization	NOUN
taxlaw-12712	1236	6	event	event	NOUN
taxlaw-12712	1236	7	for	for	ADP
taxlaw-12712	1236	8	these	these	DET
taxlaw-12712	1236	9	nonrecipient	nonrecipient	NOUN
taxlaw-12712	1236	10	partners	partner	NOUN
taxlaw-12712	1236	11	—	—	PUNCT
taxlaw-12712	1236	12	or	or	CCONJ
taxlaw-12712	1236	13	the	the	DET
taxlaw-12712	1236	14	partner	partner	NOUN
taxlaw-12712	1236	15	that	that	PRON
taxlaw-12712	1236	16	receives	receive	VERB
taxlaw-12712	1236	17	an	an	DET
taxlaw-12712	1236	18	in	in	ADP
taxlaw-12712	1236	19	-	-	PUNCT
taxlaw-12712	1236	20	kind	kind	NOUN
taxlaw-12712	1236	21	distribution	distribution	NOUN
taxlaw-12712	1236	22	,	,	PUNCT
taxlaw-12712	1236	23	if	if	SCONJ
taxlaw-12712	1236	24	such	such	ADJ
taxlaw-12712	1236	25	distributions	distribution	NOUN
taxlaw-12712	1236	26	are	be	AUX
taxlaw-12712	1236	27	not	not	PART
taxlaw-12712	1236	28	realization	realization	NOUN
taxlaw-12712	1236	29	events.320	events.320	NOUN
taxlaw-12712	1236	30	as	as	ADP
taxlaw-12712	1236	31	with	with	ADP
taxlaw-12712	1236	32	partner	partner	NOUN
taxlaw-12712	1236	33	and	and	CCONJ
taxlaw-12712	1236	34	partnership	partnership	NOUN
taxlaw-12712	1236	35	basis	basis	NOUN
taxlaw-12712	1236	36	adjustments	adjustment	NOUN
taxlaw-12712	1236	37	,	,	PUNCT
taxlaw-12712	1236	38	a	a	DET
taxlaw-12712	1236	39	court	court	NOUN
taxlaw-12712	1236	40	would	would	AUX
taxlaw-12712	1236	41	need	need	VERB
taxlaw-12712	1236	42	to	to	PART
taxlaw-12712	1236	43	determine	determine	VERB
taxlaw-12712	1236	44	whether	whether	SCONJ
taxlaw-12712	1236	45	these	these	DET
taxlaw-12712	1236	46	rules	rule	NOUN
taxlaw-12712	1236	47	represent	represent	VERB
taxlaw-12712	1236	48	appropriate	appropriate	ADJ
taxlaw-12712	1236	49	attribution	attribution	NOUN
taxlaw-12712	1236	50	of	of	ADP
taxlaw-12712	1236	51	income	income	NOUN
taxlaw-12712	1236	52	or	or	CCONJ
taxlaw-12712	1236	53	implicate	implicate	VERB
taxlaw-12712	1236	54	realization	realization	NOUN
taxlaw-12712	1236	55	principles	principle	NOUN
taxlaw-12712	1236	56	.	.	PUNCT
taxlaw-12712	1237	1	in	in	ADP
taxlaw-12712	1237	2	either	either	DET
taxlaw-12712	1237	3	case	case	NOUN
taxlaw-12712	1237	4	,	,	PUNCT
taxlaw-12712	1237	5	a	a	DET
taxlaw-12712	1237	6	constitutional	constitutional	ADJ
taxlaw-12712	1237	7	judgment	judgment	NOUN
taxlaw-12712	1237	8	would	would	AUX
taxlaw-12712	1237	9	apply	apply	VERB
taxlaw-12712	1237	10	.	.	PUNCT
taxlaw-12712	1238	1	finally	finally	ADV
taxlaw-12712	1238	2	,	,	PUNCT
taxlaw-12712	1238	3	changes	change	NOUN
taxlaw-12712	1238	4	in	in	ADP
taxlaw-12712	1238	5	partners	partner	NOUN
taxlaw-12712	1238	6	’	'	PUNCT
taxlaw-12712	1238	7	shares	share	NOUN
taxlaw-12712	1238	8	of	of	ADP
taxlaw-12712	1238	9	partnership	partnership	NOUN
taxlaw-12712	1238	10	debt	debt	NOUN
taxlaw-12712	1238	11	may	may	AUX
taxlaw-12712	1238	12	result	result	VERB
taxlaw-12712	1238	13	in	in	ADP
taxlaw-12712	1238	14	deemed	deem	VERB
taxlaw-12712	1238	15	distributions	distribution	NOUN
taxlaw-12712	1238	16	and	and	CCONJ
taxlaw-12712	1238	17	yield	yield	VERB
taxlaw-12712	1238	18	partner	partner	NOUN
taxlaw-12712	1238	19	-	-	PUNCT
taxlaw-12712	1238	20	level	level	NOUN
taxlaw-12712	1238	21	income	income	NOUN
taxlaw-12712	1238	22	without	without	SCONJ
taxlaw-12712	1238	23	an	an	DET
taxlaw-12712	1238	24	unambiguous	unambiguous	ADJ
taxlaw-12712	1238	25	realization	realization	NOUN
taxlaw-12712	1238	26	event.321	event.321	NOUN
taxlaw-12712	1238	27	changes	change	NOUN
taxlaw-12712	1238	28	in	in	ADP
taxlaw-12712	1238	29	debt	debt	NOUN
taxlaw-12712	1238	30	shares	share	NOUN
taxlaw-12712	1238	31	may	may	AUX
taxlaw-12712	1238	32	follow	follow	VERB
taxlaw-12712	1238	33	from	from	ADP
taxlaw-12712	1238	34	a	a	DET
taxlaw-12712	1238	35	new	new	ADJ
taxlaw-12712	1238	36	or	or	CCONJ
taxlaw-12712	1238	37	modified	modified	ADJ
taxlaw-12712	1238	38	contractual	contractual	ADJ
taxlaw-12712	1238	39	agreement	agreement	NOUN
taxlaw-12712	1238	40	,	,	PUNCT
taxlaw-12712	1238	41	such	such	ADJ
taxlaw-12712	1238	42	as	as	ADP
taxlaw-12712	1238	43	a	a	DET
taxlaw-12712	1238	44	guarantee	guarantee	NOUN
taxlaw-12712	1238	45	of	of	ADP
taxlaw-12712	1238	46	partnership	partnership	NOUN
taxlaw-12712	1238	47	debt	debt	NOUN
taxlaw-12712	1238	48	by	by	ADP
taxlaw-12712	1238	49	a	a	DET
taxlaw-12712	1238	50	partner	partner	NOUN
taxlaw-12712	1238	51	,	,	PUNCT
taxlaw-12712	1238	52	or	or	CCONJ
taxlaw-12712	1238	53	they	they	PRON
taxlaw-12712	1238	54	may	may	AUX
taxlaw-12712	1238	55	result	result	VERB
taxlaw-12712	1238	56	from	from	ADP
taxlaw-12712	1238	57	a	a	DET
taxlaw-12712	1238	58	repayment	repayment	NOUN
taxlaw-12712	1238	59	of	of	ADP
taxlaw-12712	1238	60	debt	debt	NOUN
taxlaw-12712	1238	61	by	by	ADP
taxlaw-12712	1238	62	the	the	DET
taxlaw-12712	1238	63	partnership	partnership	NOUN
taxlaw-12712	1238	64	.	.	PUNCT
taxlaw-12712	1239	1	the	the	DET
taxlaw-12712	1239	2	legal	legal	ADJ
taxlaw-12712	1239	3	question	question	NOUN
taxlaw-12712	1239	4	is	be	AUX
taxlaw-12712	1239	5	whether	whether	SCONJ
taxlaw-12712	1239	6	these	these	DET
taxlaw-12712	1239	7	contractual	contractual	ADJ
taxlaw-12712	1239	8	arrangements	arrangement	NOUN
taxlaw-12712	1239	9	(	(	PUNCT
taxlaw-12712	1239	10	or	or	CCONJ
taxlaw-12712	1239	11	their	their	PRON
taxlaw-12712	1239	12	modification	modification	NOUN
taxlaw-12712	1239	13	,	,	PUNCT
taxlaw-12712	1239	14	or	or	CCONJ
taxlaw-12712	1239	15	debt	debt	NOUN
taxlaw-12712	1239	16	repayment	repayment	NOUN
taxlaw-12712	1239	17	)	)	PUNCT
taxlaw-12712	1239	18	constitute	constitute	VERB
taxlaw-12712	1239	19	a	a	DET
taxlaw-12712	1239	20	realization	realization	NOUN
taxlaw-12712	1239	21	event	event	NOUN
taxlaw-12712	1239	22	.	.	PUNCT
taxlaw-12712	1240	1	if	if	SCONJ
taxlaw-12712	1240	2	realization	realization	NOUN
taxlaw-12712	1240	3	exists	exist	VERB
taxlaw-12712	1240	4	,	,	PUNCT
taxlaw-12712	1240	5	there	there	PRON
taxlaw-12712	1240	6	remains	remain	VERB
taxlaw-12712	1240	7	a	a	DET
taxlaw-12712	1240	8	further	further	ADJ
taxlaw-12712	1240	9	question	question	NOUN
taxlaw-12712	1240	10	of	of	ADP
taxlaw-12712	1240	11	whose	whose	DET
taxlaw-12712	1240	12	income	income	NOUN
taxlaw-12712	1240	13	may	may	AUX
taxlaw-12712	1240	14	be	be	AUX
taxlaw-12712	1240	15	affected	affect	VERB
taxlaw-12712	1240	16	as	as	ADP
taxlaw-12712	1240	17	a	a	DET
taxlaw-12712	1240	18	result	result	NOUN
taxlaw-12712	1240	19	of	of	ADP
taxlaw-12712	1240	20	that	that	DET
taxlaw-12712	1240	21	realization	realization	NOUN
taxlaw-12712	1240	22	.	.	PUNCT
taxlaw-12712	1241	1	a	a	DET
taxlaw-12712	1241	2	constitutional	constitutional	ADJ
taxlaw-12712	1241	3	realization	realization	NOUN
taxlaw-12712	1241	4	requirement	requirement	NOUN
taxlaw-12712	1241	5	implicates	implicate	VERB
taxlaw-12712	1241	6	the	the	DET
taxlaw-12712	1241	7	outcomes	outcome	NOUN
taxlaw-12712	1241	8	of	of	ADP
taxlaw-12712	1241	9	both	both	DET
taxlaw-12712	1241	10	questions	question	NOUN
taxlaw-12712	1241	11	.	.	PUNCT
taxlaw-12712	1242	1	314	314	NUM
taxlaw-12712	1242	2	see	see	VERB
taxlaw-12712	1242	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1242	4	.	.	PUNCT
taxlaw-12712	1243	1	§	§	PROPN
taxlaw-12712	1243	2	734	734	NUM
taxlaw-12712	1243	3	(	(	PUNCT
taxlaw-12712	1243	4	detailing	detail	VERB
taxlaw-12712	1243	5	statutory	statutory	ADJ
taxlaw-12712	1243	6	basis	basis	NOUN
taxlaw-12712	1243	7	adjustments	adjustment	NOUN
taxlaw-12712	1243	8	)	)	PUNCT
taxlaw-12712	1243	9	.	.	PUNCT
taxlaw-12712	1244	1	315	315	NUM
taxlaw-12712	1244	2	i.r.c	i.r.c	NOUN
taxlaw-12712	1244	3	.	.	PUNCT
taxlaw-12712	1245	1	§	§	PROPN
taxlaw-12712	1245	2	754	754	NUM
taxlaw-12712	1245	3	.	.	PUNCT
taxlaw-12712	1245	4	316	316	NUM
taxlaw-12712	1245	5	these	these	DET
taxlaw-12712	1245	6	basis	basis	NOUN
taxlaw-12712	1245	7	adjustments	adjustment	NOUN
taxlaw-12712	1245	8	are	be	AUX
taxlaw-12712	1245	9	mandatory	mandatory	ADJ
taxlaw-12712	1245	10	when	when	SCONJ
taxlaw-12712	1245	11	the	the	DET
taxlaw-12712	1245	12	partnership	partnership	NOUN
taxlaw-12712	1245	13	has	have	VERB
taxlaw-12712	1245	14	a	a	DET
taxlaw-12712	1245	15	substantial	substantial	ADJ
taxlaw-12712	1245	16	basis	basis	NOUN
taxlaw-12712	1245	17	reduction	reduction	NOUN
taxlaw-12712	1245	18	.	.	PUNCT
taxlaw-12712	1246	1	i.r.c	i.r.c	NOUN
taxlaw-12712	1246	2	.	.	PUNCT
taxlaw-12712	1247	1	§	§	PROPN
taxlaw-12712	1247	2	734(a	734(a	PROPN
taxlaw-12712	1247	3	)	)	PUNCT
taxlaw-12712	1247	4	.	.	PUNCT
taxlaw-12712	1248	1	317	317	NUM
taxlaw-12712	1248	2	see	see	VERB
taxlaw-12712	1248	3	i.r.s	i.r.s	PROPN
taxlaw-12712	1248	4	.	.	PUNCT
taxlaw-12712	1249	1	notice	notice	VERB
taxlaw-12712	1249	2	2024	2024	NUM
taxlaw-12712	1249	3	-	-	SYM
taxlaw-12712	1249	4	54	54	NUM
taxlaw-12712	1249	5	,	,	PUNCT
taxlaw-12712	1249	6	2024	2024	NUM
taxlaw-12712	1249	7	-	-	SYM
taxlaw-12712	1249	8	28	28	NUM
taxlaw-12712	1249	9	i.r.b	i.r.b	NOUN
taxlaw-12712	1249	10	.	.	PUNCT
taxlaw-12712	1249	11	24	24	NUM
taxlaw-12712	1249	12	;	;	PUNCT
taxlaw-12712	1249	13	rev	rev	X
taxlaw-12712	1249	14	.	.	PROPN
taxlaw-12712	1249	15	rul	rul	PROPN
taxlaw-12712	1249	16	.	.	PUNCT
taxlaw-12712	1250	1	2024	2024	NUM
taxlaw-12712	1250	2	-	-	SYM
taxlaw-12712	1250	3	14	14	NUM
taxlaw-12712	1250	4	,	,	PUNCT
taxlaw-12712	1250	5	2024	2024	NUM
taxlaw-12712	1250	6	-	-	SYM
taxlaw-12712	1250	7	28	28	NUM
taxlaw-12712	1250	8	i.r.b	i.r.b	NOUN
taxlaw-12712	1250	9	.	.	PUNCT
taxlaw-12712	1250	10	18	18	NUM
taxlaw-12712	1250	11	(	(	PUNCT
taxlaw-12712	1250	12	each	each	PRON
taxlaw-12712	1250	13	discussing	discuss	VERB
taxlaw-12712	1250	14	anti	anti	ADJ
taxlaw-12712	1250	15	-	-	ADJ
taxlaw-12712	1250	16	basis	basis	ADJ
taxlaw-12712	1250	17	shifting	shifting	NOUN
taxlaw-12712	1250	18	rules	rule	NOUN
taxlaw-12712	1250	19	)	)	PUNCT
taxlaw-12712	1250	20	.	.	PUNCT
taxlaw-12712	1251	1	318	318	NUM
taxlaw-12712	1251	2	more	more	ADV
taxlaw-12712	1251	3	generally	generally	ADV
taxlaw-12712	1251	4	,	,	PUNCT
taxlaw-12712	1251	5	subchapter	subchapter	NOUN
taxlaw-12712	1251	6	k	k	PROPN
taxlaw-12712	1251	7	shifts	shift	NOUN
taxlaw-12712	1251	8	income	income	NOUN
taxlaw-12712	1251	9	(	(	PUNCT
taxlaw-12712	1251	10	or	or	CCONJ
taxlaw-12712	1251	11	permits	permit	VERB
taxlaw-12712	1251	12	income	income	NOUN
taxlaw-12712	1251	13	shifts	shift	NOUN
taxlaw-12712	1251	14	)	)	PUNCT
taxlaw-12712	1251	15	among	among	ADP
taxlaw-12712	1251	16	partners	partner	NOUN
taxlaw-12712	1251	17	in	in	ADP
taxlaw-12712	1251	18	a	a	DET
taxlaw-12712	1251	19	number	number	NOUN
taxlaw-12712	1251	20	of	of	ADP
taxlaw-12712	1251	21	ways	way	NOUN
taxlaw-12712	1251	22	.	.	PUNCT
taxlaw-12712	1252	1	see	see	VERB
taxlaw-12712	1252	2	andrea	andrea	PROPN
taxlaw-12712	1252	3	monroe	monroe	PROPN
taxlaw-12712	1252	4	,	,	PUNCT
taxlaw-12712	1252	5	what	what	PRON
taxlaw-12712	1252	6	we	we	PRON
taxlaw-12712	1252	7	talk	talk	VERB
taxlaw-12712	1252	8	about	about	ADP
taxlaw-12712	1252	9	when	when	SCONJ
taxlaw-12712	1252	10	we	we	PRON
taxlaw-12712	1252	11	talk	talk	VERB
taxlaw-12712	1252	12	about	about	ADP
taxlaw-12712	1252	13	tax	tax	NOUN
taxlaw-12712	1252	14	complexity	complexity	NOUN
taxlaw-12712	1252	15	,	,	PUNCT
taxlaw-12712	1252	16	5	5	NUM
taxlaw-12712	1252	17	mich	mich	X
taxlaw-12712	1252	18	.	.	PUNCT
taxlaw-12712	1253	1	bus	bus	PROPN
taxlaw-12712	1253	2	.	.	PUNCT
taxlaw-12712	1253	3	&	&	CCONJ
taxlaw-12712	1253	4	entrepreneurial	entrepreneurial	PROPN
taxlaw-12712	1253	5	l.	l.	PROPN
taxlaw-12712	1253	6	rev	rev	PROPN
taxlaw-12712	1253	7	.	.	PROPN
taxlaw-12712	1253	8	193	193	NUM
taxlaw-12712	1253	9	,	,	PUNCT
taxlaw-12712	1253	10	204	204	NUM
taxlaw-12712	1253	11	(	(	PUNCT
taxlaw-12712	1253	12	2016	2016	NUM
taxlaw-12712	1253	13	)	)	PUNCT
taxlaw-12712	1253	14	.	.	PUNCT
taxlaw-12712	1254	1	319	319	NUM
taxlaw-12712	1254	2	see	see	VERB
taxlaw-12712	1254	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1254	4	.	.	PUNCT
taxlaw-12712	1255	1	§	§	PROPN
taxlaw-12712	1255	2	751(b	751(b	PROPN
taxlaw-12712	1255	3	)	)	PUNCT
taxlaw-12712	1255	4	.	.	PUNCT
taxlaw-12712	1256	1	this	this	DET
taxlaw-12712	1256	2	regime	regime	NOUN
taxlaw-12712	1256	3	is	be	AUX
taxlaw-12712	1256	4	notoriously	notoriously	ADV
taxlaw-12712	1256	5	infirm	infirm	ADJ
taxlaw-12712	1256	6	.	.	PUNCT
taxlaw-12712	1257	1	see	see	VERB
taxlaw-12712	1257	2	william	william	PROPN
taxlaw-12712	1257	3	d.	d.	PROPN
taxlaw-12712	1257	4	andrews	andrews	PROPN
taxlaw-12712	1257	5	,	,	PUNCT
taxlaw-12712	1257	6	inside	inside	ADP
taxlaw-12712	1257	7	basis	basis	NOUN
taxlaw-12712	1257	8	adjustments	adjustment	NOUN
taxlaw-12712	1257	9	and	and	CCONJ
taxlaw-12712	1257	10	hot	hot	ADJ
taxlaw-12712	1257	11	asset	asset	NOUN
taxlaw-12712	1257	12	exchanges	exchange	NOUN
taxlaw-12712	1257	13	in	in	ADP
taxlaw-12712	1257	14	partnership	partnership	NOUN
taxlaw-12712	1257	15	distributions	distribution	NOUN
taxlaw-12712	1257	16	,	,	PUNCT
taxlaw-12712	1257	17	47	47	NUM
taxlaw-12712	1257	18	tax	tax	NOUN
taxlaw-12712	1257	19	l.	l.	PROPN
taxlaw-12712	1257	20	rev	rev	PROPN
taxlaw-12712	1257	21	.	.	PROPN
taxlaw-12712	1257	22	3	3	NUM
taxlaw-12712	1257	23	(	(	PUNCT
taxlaw-12712	1257	24	1991	1991	NUM
taxlaw-12712	1257	25	)	)	PUNCT
taxlaw-12712	1257	26	;	;	PUNCT
taxlaw-12712	1257	27	karen	karen	PROPN
taxlaw-12712	1257	28	c.	c.	PROPN
taxlaw-12712	1257	29	burke	burke	PROPN
taxlaw-12712	1257	30	,	,	PUNCT
taxlaw-12712	1257	31	hot	hot	ADJ
taxlaw-12712	1257	32	asset	asset	NOUN
taxlaw-12712	1257	33	exchanges	exchange	NOUN
taxlaw-12712	1257	34	:	:	PUNCT
taxlaw-12712	1257	35	integrating	integrate	VERB
taxlaw-12712	1257	36	§	§	PROPN
taxlaw-12712	1257	37	704(c	704(c	PROPN
taxlaw-12712	1257	38	)	)	PUNCT
taxlaw-12712	1257	39	,	,	PUNCT
taxlaw-12712	1257	40	734(b	734(b	NOUN
taxlaw-12712	1257	41	)	)	PUNCT
taxlaw-12712	1257	42	,	,	PUNCT
taxlaw-12712	1257	43	and	and	CCONJ
taxlaw-12712	1257	44	751(b	751(b	NOUN
taxlaw-12712	1257	45	)	)	PUNCT
taxlaw-12712	1257	46	,	,	PUNCT
taxlaw-12712	1257	47	70	70	NUM
taxlaw-12712	1257	48	tax	tax	NOUN
taxlaw-12712	1257	49	law	law	NOUN
taxlaw-12712	1257	50	.	.	PUNCT
taxlaw-12712	1258	1	711	711	NUM
taxlaw-12712	1258	2	(	(	PUNCT
taxlaw-12712	1258	3	2017	2017	NUM
taxlaw-12712	1258	4	)	)	PUNCT
taxlaw-12712	1258	5	.	.	PUNCT
taxlaw-12712	1259	1	320	320	NUM
taxlaw-12712	1259	2	see	see	VERB
taxlaw-12712	1259	3	brief	brief	NOUN
taxlaw-12712	1259	4	of	of	ADP
taxlaw-12712	1259	5	professor	professor	NOUN
taxlaw-12712	1259	6	theodore	theodore	PROPN
taxlaw-12712	1259	7	p.	p.	PROPN
taxlaw-12712	1259	8	seto	seto	PROPN
taxlaw-12712	1259	9	as	as	ADP
taxlaw-12712	1259	10	amicus	amicus	NOUN
taxlaw-12712	1259	11	curiae	curiae	NOUN
taxlaw-12712	1259	12	supporting	support	VERB
taxlaw-12712	1259	13	respondent	respondent	NOUN
taxlaw-12712	1259	14	at	at	ADP
taxlaw-12712	1259	15	21	21	NUM
taxlaw-12712	1259	16	-	-	SYM
taxlaw-12712	1259	17	22	22	NUM
taxlaw-12712	1259	18	,	,	PUNCT
taxlaw-12712	1259	19	moore	moore	PROPN
taxlaw-12712	1259	20	v.	v.	PROPN
taxlaw-12712	1259	21	united	united	PROPN
taxlaw-12712	1259	22	states	states	PROPN
taxlaw-12712	1259	23	,	,	PUNCT
taxlaw-12712	1259	24	144	144	NUM
taxlaw-12712	1259	25	s.	s.	PROPN
taxlaw-12712	1259	26	ct	ct	PROPN
taxlaw-12712	1259	27	.	.	PROPN
taxlaw-12712	1259	28	1680	1680	NUM
taxlaw-12712	1259	29	(	(	PUNCT
taxlaw-12712	1259	30	2024	2024	NUM
taxlaw-12712	1259	31	)	)	PUNCT
taxlaw-12712	1259	32	(	(	PUNCT
taxlaw-12712	1259	33	no	no	INTJ
taxlaw-12712	1259	34	.	.	NOUN
taxlaw-12712	1259	35	22	22	NUM
taxlaw-12712	1259	36	-	-	SYM
taxlaw-12712	1259	37	800	800	NUM
taxlaw-12712	1259	38	)	)	PUNCT
taxlaw-12712	1259	39	.	.	PUNCT
taxlaw-12712	1260	1	321	321	NUM
taxlaw-12712	1260	2	see	see	NOUN
taxlaw-12712	1260	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1260	4	.	.	PUNCT
taxlaw-12712	1261	1	§	§	PROPN
taxlaw-12712	1261	2	752	752	NUM
taxlaw-12712	1261	3	.	.	PUNCT
taxlaw-12712	1261	4	2024	2024	NUM
taxlaw-12712	1261	5	]	]	PUNCT
taxlaw-12712	1261	6	realization	realization	NOUN
taxlaw-12712	1261	7	rule	rule	NOUN
taxlaw-12712	1261	8	as	as	ADP
taxlaw-12712	1261	9	a	a	DET
taxlaw-12712	1261	10	legal	legal	ADJ
taxlaw-12712	1261	11	standard	standard	NOUN
taxlaw-12712	1261	12	45	45	NUM
taxlaw-12712	1261	13	these	these	DET
taxlaw-12712	1261	14	disparate	disparate	ADJ
taxlaw-12712	1261	15	regimes	regime	NOUN
taxlaw-12712	1261	16	compose	compose	VERB
taxlaw-12712	1261	17	part	part	NOUN
taxlaw-12712	1261	18	of	of	ADP
taxlaw-12712	1261	19	partnership	partnership	NOUN
taxlaw-12712	1261	20	tax	tax	NOUN
taxlaw-12712	1261	21	’s	’s	PART
taxlaw-12712	1261	22	fundamental	fundamental	ADJ
taxlaw-12712	1261	23	mechanics	mechanic	NOUN
taxlaw-12712	1261	24	.	.	PUNCT
taxlaw-12712	1262	1	each	each	DET
taxlaw-12712	1262	2	regime	regime	NOUN
taxlaw-12712	1262	3	attempts	attempt	VERB
taxlaw-12712	1262	4	to	to	PART
taxlaw-12712	1262	5	ensure	ensure	VERB
taxlaw-12712	1262	6	that	that	SCONJ
taxlaw-12712	1262	7	partners	partner	NOUN
taxlaw-12712	1262	8	’	'	PUNCT
taxlaw-12712	1262	9	income	income	NOUN
taxlaw-12712	1262	10	properly	properly	ADV
taxlaw-12712	1262	11	reflects	reflect	VERB
taxlaw-12712	1262	12	their	their	PRON
taxlaw-12712	1262	13	relationship	relationship	NOUN
taxlaw-12712	1262	14	to	to	ADP
taxlaw-12712	1262	15	the	the	DET
taxlaw-12712	1262	16	partnership	partnership	NOUN
taxlaw-12712	1262	17	,	,	PUNCT
taxlaw-12712	1262	18	that	that	DET
taxlaw-12712	1262	19	subchapter	subchapter	NOUN
taxlaw-12712	1262	20	k	k	PROPN
taxlaw-12712	1262	21	’s	’s	PART
taxlaw-12712	1262	22	single	single	ADJ
taxlaw-12712	1262	23	-	-	PUNCT
taxlaw-12712	1262	24	level	level	NOUN
taxlaw-12712	1262	25	tax	tax	NOUN
taxlaw-12712	1262	26	operates	operate	NOUN
taxlaw-12712	1262	27	in	in	ADP
taxlaw-12712	1262	28	a	a	DET
taxlaw-12712	1262	29	coordinated	coordinated	ADJ
taxlaw-12712	1262	30	manner	manner	NOUN
taxlaw-12712	1262	31	,	,	PUNCT
taxlaw-12712	1262	32	and	and	CCONJ
taxlaw-12712	1262	33	that	that	SCONJ
taxlaw-12712	1262	34	taxpayers	taxpayer	NOUN
taxlaw-12712	1262	35	do	do	AUX
taxlaw-12712	1262	36	not	not	PART
taxlaw-12712	1262	37	abuse	abuse	VERB
taxlaw-12712	1262	38	subchapter	subchapter	NOUN
taxlaw-12712	1262	39	k	k	PROPN
taxlaw-12712	1262	40	’s	’s	PART
taxlaw-12712	1262	41	flexibility	flexibility	NOUN
taxlaw-12712	1262	42	.	.	PUNCT
taxlaw-12712	1263	1	each	each	DET
taxlaw-12712	1263	2	regime	regime	NOUN
taxlaw-12712	1263	3	may	may	AUX
taxlaw-12712	1263	4	survive	survive	VERB
taxlaw-12712	1263	5	under	under	ADP
taxlaw-12712	1263	6	a	a	DET
taxlaw-12712	1263	7	permissive	permissive	ADJ
taxlaw-12712	1263	8	attribution	attribution	NOUN
taxlaw-12712	1263	9	of	of	ADP
taxlaw-12712	1263	10	income	income	NOUN
taxlaw-12712	1263	11	doctrine	doctrine	NOUN
taxlaw-12712	1263	12	,	,	PUNCT
taxlaw-12712	1263	13	and	and	CCONJ
taxlaw-12712	1263	14	each	each	DET
taxlaw-12712	1263	15	regime	regime	NOUN
taxlaw-12712	1263	16	may	may	AUX
taxlaw-12712	1263	17	fall	fall	VERB
taxlaw-12712	1263	18	under	under	ADP
taxlaw-12712	1263	19	a	a	DET
taxlaw-12712	1263	20	constitutional	constitutional	ADJ
taxlaw-12712	1263	21	realization	realization	NOUN
taxlaw-12712	1263	22	requirement	requirement	NOUN
taxlaw-12712	1263	23	.	.	PUNCT
taxlaw-12712	1264	1	to	to	ADP
taxlaw-12712	1264	2	the	the	DET
taxlaw-12712	1264	3	extent	extent	NOUN
taxlaw-12712	1264	4	that	that	PRON
taxlaw-12712	1264	5	all	all	PRON
taxlaw-12712	1264	6	or	or	CCONJ
taxlaw-12712	1264	7	part	part	NOUN
taxlaw-12712	1264	8	of	of	ADP
taxlaw-12712	1264	9	these	these	DET
taxlaw-12712	1264	10	regimes	regime	NOUN
taxlaw-12712	1264	11	is	be	AUX
taxlaw-12712	1264	12	unconstitutional	unconstitutional	ADJ
taxlaw-12712	1264	13	,	,	PUNCT
taxlaw-12712	1264	14	subchapter	subchapter	NOUN
taxlaw-12712	1264	15	k	k	PROPN
taxlaw-12712	1264	16	’s	’s	PART
taxlaw-12712	1264	17	operation	operation	NOUN
taxlaw-12712	1264	18	is	be	AUX
taxlaw-12712	1264	19	impaired	impair	VERB
taxlaw-12712	1264	20	,	,	PUNCT
taxlaw-12712	1264	21	even	even	ADV
taxlaw-12712	1264	22	if	if	SCONJ
taxlaw-12712	1264	23	pass	pass	VERB
taxlaw-12712	1264	24	-	-	PUNCT
taxlaw-12712	1264	25	through	through	ADP
taxlaw-12712	1264	26	taxation	taxation	NOUN
taxlaw-12712	1264	27	more	more	ADV
taxlaw-12712	1264	28	generally	generally	ADV
taxlaw-12712	1264	29	survives	survive	VERB
taxlaw-12712	1264	30	.	.	PUNCT
taxlaw-12712	1265	1	in	in	ADP
taxlaw-12712	1265	2	this	this	DET
taxlaw-12712	1265	3	way	way	NOUN
taxlaw-12712	1265	4	,	,	PUNCT
taxlaw-12712	1265	5	a	a	DET
taxlaw-12712	1265	6	constitutional	constitutional	ADJ
taxlaw-12712	1265	7	realization	realization	NOUN
taxlaw-12712	1265	8	requirement	requirement	NOUN
taxlaw-12712	1265	9	could	could	AUX
taxlaw-12712	1265	10	eat	eat	VERB
taxlaw-12712	1265	11	away	away	ADV
taxlaw-12712	1265	12	at	at	ADP
taxlaw-12712	1265	13	subchapter	subchapter	NOUN
taxlaw-12712	1265	14	k	k	PROPN
taxlaw-12712	1265	15	from	from	ADP
taxlaw-12712	1265	16	the	the	DET
taxlaw-12712	1265	17	bottom	bottom	NOUN
taxlaw-12712	1265	18	up	up	ADP
taxlaw-12712	1265	19	.	.	PUNCT
taxlaw-12712	1266	1	c.	c.	NOUN
taxlaw-12712	1266	2	examples	example	NOUN
taxlaw-12712	1266	3	from	from	ADP
taxlaw-12712	1266	4	corporate	corporate	ADJ
taxlaw-12712	1266	5	taxation	taxation	NOUN
taxlaw-12712	1266	6	decades	decade	NOUN
taxlaw-12712	1266	7	of	of	ADP
taxlaw-12712	1266	8	judicial	judicial	ADJ
taxlaw-12712	1266	9	deference	deference	NOUN
taxlaw-12712	1266	10	to	to	ADP
taxlaw-12712	1266	11	congress	congress	PROPN
taxlaw-12712	1266	12	have	have	AUX
taxlaw-12712	1266	13	left	leave	VERB
taxlaw-12712	1266	14	many	many	ADJ
taxlaw-12712	1266	15	fundamental	fundamental	ADJ
taxlaw-12712	1266	16	questions	question	NOUN
taxlaw-12712	1266	17	of	of	ADP
taxlaw-12712	1266	18	realization	realization	NOUN
taxlaw-12712	1266	19	unresolved	unresolved	ADJ
taxlaw-12712	1266	20	,	,	PUNCT
taxlaw-12712	1266	21	and	and	CCONJ
taxlaw-12712	1266	22	those	those	DET
taxlaw-12712	1266	23	issues	issue	NOUN
taxlaw-12712	1266	24	’	'	PUNCT
taxlaw-12712	1266	25	resolution	resolution	NOUN
taxlaw-12712	1266	26	against	against	ADP
taxlaw-12712	1266	27	the	the	DET
taxlaw-12712	1266	28	government	government	NOUN
taxlaw-12712	1266	29	could	could	AUX
taxlaw-12712	1266	30	unravel	unravel	VERB
taxlaw-12712	1266	31	longstanding	longstanding	ADJ
taxlaw-12712	1266	32	mechanics	mechanic	NOUN
taxlaw-12712	1266	33	essential	essential	ADJ
taxlaw-12712	1266	34	to	to	ADP
taxlaw-12712	1266	35	the	the	DET
taxlaw-12712	1266	36	basic	basic	ADJ
taxlaw-12712	1266	37	operation	operation	NOUN
taxlaw-12712	1266	38	of	of	ADP
taxlaw-12712	1266	39	tax	tax	NOUN
taxlaw-12712	1266	40	law	law	NOUN
taxlaw-12712	1266	41	.	.	PUNCT
taxlaw-12712	1267	1	in	in	ADP
taxlaw-12712	1267	2	corporate	corporate	ADJ
taxlaw-12712	1267	3	taxation	taxation	NOUN
taxlaw-12712	1267	4	,	,	PUNCT
taxlaw-12712	1267	5	the	the	DET
taxlaw-12712	1267	6	tax	tax	NOUN
taxlaw-12712	1267	7	reform	reform	PROPN
taxlaw-12712	1267	8	act	act	NOUN
taxlaw-12712	1267	9	of	of	ADP
taxlaw-12712	1267	10	1986	1986	NUM
taxlaw-12712	1267	11	firmly	firmly	ADV
taxlaw-12712	1267	12	entrenched	entrench	VERB
taxlaw-12712	1267	13	,	,	PUNCT
taxlaw-12712	1267	14	as	as	ADP
taxlaw-12712	1267	15	a	a	DET
taxlaw-12712	1267	16	statutory	statutory	ADJ
taxlaw-12712	1267	17	matter	matter	NOUN
taxlaw-12712	1267	18	,	,	PUNCT
taxlaw-12712	1267	19	the	the	DET
taxlaw-12712	1267	20	repeal	repeal	NOUN
taxlaw-12712	1267	21	of	of	ADP
taxlaw-12712	1267	22	the	the	DET
taxlaw-12712	1267	23	general	general	ADJ
taxlaw-12712	1267	24	utilities	utility	NOUN
taxlaw-12712	1267	25	doctrine	doctrine	NOUN
taxlaw-12712	1267	26	,	,	PUNCT
taxlaw-12712	1267	27	which	which	PRON
taxlaw-12712	1267	28	allowed	allow	VERB
taxlaw-12712	1267	29	corporate	corporate	ADJ
taxlaw-12712	1267	30	taxpayers	taxpayer	NOUN
taxlaw-12712	1267	31	to	to	PART
taxlaw-12712	1267	32	avoid	avoid	VERB
taxlaw-12712	1267	33	recognizing	recognize	VERB
taxlaw-12712	1267	34	corporate	corporate	ADJ
taxlaw-12712	1267	35	-	-	PUNCT
taxlaw-12712	1267	36	level	level	NOUN
taxlaw-12712	1267	37	gain	gain	NOUN
taxlaw-12712	1267	38	on	on	ADP
taxlaw-12712	1267	39	certain	certain	ADJ
taxlaw-12712	1267	40	distributions	distribution	NOUN
taxlaw-12712	1267	41	in	in	ADP
taxlaw-12712	1267	42	-	-	PUNCT
taxlaw-12712	1267	43	kind	kind	NOUN
taxlaw-12712	1267	44	.	.	PUNCT
taxlaw-12712	1268	1	whether	whether	SCONJ
taxlaw-12712	1268	2	in	in	ADP
taxlaw-12712	1268	3	-	-	PUNCT
taxlaw-12712	1268	4	kind	kind	NOUN
taxlaw-12712	1268	5	distributions	distribution	NOUN
taxlaw-12712	1268	6	themselves	themselves	PRON
taxlaw-12712	1268	7	are	be	AUX
taxlaw-12712	1268	8	realization	realization	NOUN
taxlaw-12712	1268	9	events	event	NOUN
taxlaw-12712	1268	10	remains	remain	VERB
taxlaw-12712	1268	11	an	an	DET
taxlaw-12712	1268	12	open	open	ADJ
taxlaw-12712	1268	13	question.322	question.322	NOUN
taxlaw-12712	1268	14	to	to	ADP
taxlaw-12712	1268	15	the	the	DET
taxlaw-12712	1268	16	extent	extent	NOUN
taxlaw-12712	1268	17	that	that	SCONJ
taxlaw-12712	1268	18	some	some	DET
taxlaw-12712	1268	19	or	or	CCONJ
taxlaw-12712	1268	20	all	all	PRON
taxlaw-12712	1268	21	in	in	ADP
taxlaw-12712	1268	22	-	-	PUNCT
taxlaw-12712	1268	23	kind	kind	NOUN
taxlaw-12712	1268	24	distributions	distribution	NOUN
taxlaw-12712	1268	25	do	do	AUX
taxlaw-12712	1268	26	not	not	PART
taxlaw-12712	1268	27	constitute	constitute	VERB
taxlaw-12712	1268	28	a	a	DET
taxlaw-12712	1268	29	realization	realization	NOUN
taxlaw-12712	1268	30	event	event	NOUN
taxlaw-12712	1268	31	under	under	ADP
taxlaw-12712	1268	32	the	the	DET
taxlaw-12712	1268	33	constitution	constitution	NOUN
taxlaw-12712	1268	34	,	,	PUNCT
taxlaw-12712	1268	35	one	one	NUM
taxlaw-12712	1268	36	of	of	ADP
taxlaw-12712	1268	37	the	the	DET
taxlaw-12712	1268	38	fundamental	fundamental	ADJ
taxlaw-12712	1268	39	antiabuse	antiabuse	NOUN
taxlaw-12712	1268	40	principles	principle	NOUN
taxlaw-12712	1268	41	in	in	ADP
taxlaw-12712	1268	42	corporate	corporate	ADJ
taxlaw-12712	1268	43	taxation	taxation	NOUN
taxlaw-12712	1268	44	would	would	AUX
taxlaw-12712	1268	45	be	be	AUX
taxlaw-12712	1268	46	seriously	seriously	ADV
taxlaw-12712	1268	47	impaired	impair	VERB
taxlaw-12712	1268	48	.	.	PUNCT
taxlaw-12712	1269	1	for	for	ADP
taxlaw-12712	1269	2	corporate	corporate	ADJ
taxlaw-12712	1269	3	-	-	PUNCT
taxlaw-12712	1269	4	level	level	NOUN
taxlaw-12712	1269	5	tax	tax	NOUN
taxlaw-12712	1269	6	,	,	PUNCT
taxlaw-12712	1269	7	realization	realization	NOUN
taxlaw-12712	1269	8	may	may	AUX
taxlaw-12712	1269	9	not	not	PART
taxlaw-12712	1269	10	matter	matter	VERB
taxlaw-12712	1269	11	because	because	SCONJ
taxlaw-12712	1269	12	the	the	DET
taxlaw-12712	1269	13	tax	tax	NOUN
taxlaw-12712	1269	14	instrument	instrument	NOUN
taxlaw-12712	1269	15	itself	itself	PRON
taxlaw-12712	1269	16	is	be	AUX
taxlaw-12712	1269	17	an	an	DET
taxlaw-12712	1269	18	excise	excise	NOUN
taxlaw-12712	1269	19	not	not	PART
taxlaw-12712	1269	20	subject	subject	ADJ
taxlaw-12712	1269	21	to	to	ADP
taxlaw-12712	1269	22	the	the	DET
taxlaw-12712	1269	23	apportionment	apportionment	ADJ
taxlaw-12712	1269	24	requirement.323	requirement.323	NOUN
taxlaw-12712	1269	25	inkind	inkind	ADJ
taxlaw-12712	1269	26	distributions	distribution	NOUN
taxlaw-12712	1269	27	may	may	AUX
taxlaw-12712	1269	28	not	not	PART
taxlaw-12712	1269	29	be	be	AUX
taxlaw-12712	1269	30	excises	excise	NOUN
taxlaw-12712	1269	31	,	,	PUNCT
taxlaw-12712	1269	32	however	however	ADV
taxlaw-12712	1269	33	,	,	PUNCT
taxlaw-12712	1269	34	if	if	SCONJ
taxlaw-12712	1269	35	they	they	PRON
taxlaw-12712	1269	36	do	do	AUX
taxlaw-12712	1269	37	not	not	PART
taxlaw-12712	1269	38	involve	involve	VERB
taxlaw-12712	1269	39	“	"	PUNCT
taxlaw-12712	1269	40	doing	do	VERB
taxlaw-12712	1269	41	business	business	NOUN
taxlaw-12712	1269	42	in	in	ADP
taxlaw-12712	1269	43	a	a	DET
taxlaw-12712	1269	44	corporate	corporate	ADJ
taxlaw-12712	1269	45	capacity	capacity	NOUN
taxlaw-12712	1269	46	.	.	PUNCT
taxlaw-12712	1270	1	”324	”324	PUNCT
taxlaw-12712	1270	2	furthermore	furthermore	ADV
taxlaw-12712	1270	3	,	,	PUNCT
taxlaw-12712	1270	4	in	in	ADP
taxlaw-12712	1270	5	-	-	PUNCT
taxlaw-12712	1270	6	kind	kind	NOUN
taxlaw-12712	1270	7	distributions	distribution	NOUN
taxlaw-12712	1270	8	generate	generate	VERB
taxlaw-12712	1270	9	current	current	ADJ
taxlaw-12712	1270	10	earnings	earning	NOUN
taxlaw-12712	1270	11	and	and	CCONJ
taxlaw-12712	1270	12	profits	profit	NOUN
taxlaw-12712	1270	13	that	that	PRON
taxlaw-12712	1270	14	may	may	AUX
taxlaw-12712	1270	15	support	support	VERB
taxlaw-12712	1270	16	dividend	dividend	NOUN
taxlaw-12712	1270	17	characterization	characterization	NOUN
taxlaw-12712	1270	18	at	at	ADP
taxlaw-12712	1270	19	the	the	DET
taxlaw-12712	1270	20	shareholder	shareholder	NOUN
taxlaw-12712	1270	21	level	level	NOUN
taxlaw-12712	1270	22	,	,	PUNCT
taxlaw-12712	1270	23	or	or	CCONJ
taxlaw-12712	1270	24	in	in	ADP
taxlaw-12712	1270	25	-	-	PUNCT
taxlaw-12712	1270	26	kind	kind	NOUN
taxlaw-12712	1270	27	distributions	distribution	NOUN
taxlaw-12712	1270	28	may	may	AUX
taxlaw-12712	1270	29	constitute	constitute	VERB
taxlaw-12712	1270	30	a	a	DET
taxlaw-12712	1270	31	return	return	NOUN
taxlaw-12712	1270	32	of	of	ADP
taxlaw-12712	1270	33	shareholders	shareholder	NOUN
taxlaw-12712	1270	34	’	'	PUNCT
taxlaw-12712	1270	35	capital	capital	NOUN
taxlaw-12712	1270	36	before	before	ADP
taxlaw-12712	1270	37	generating	generate	VERB
taxlaw-12712	1270	38	shareholder	shareholder	NOUN
taxlaw-12712	1270	39	-	-	PUNCT
taxlaw-12712	1270	40	level	level	NOUN
taxlaw-12712	1270	41	income.325	income.325	NOUN
taxlaw-12712	1270	42	in	in	ADP
taxlaw-12712	1270	43	any	any	PRON
taxlaw-12712	1270	44	of	of	ADP
taxlaw-12712	1270	45	these	these	DET
taxlaw-12712	1270	46	cases	case	NOUN
taxlaw-12712	1270	47	,	,	PUNCT
taxlaw-12712	1270	48	a	a	DET
taxlaw-12712	1270	49	constitutional	constitutional	ADJ
taxlaw-12712	1270	50	realization	realization	NOUN
taxlaw-12712	1270	51	requirement	requirement	NOUN
taxlaw-12712	1270	52	would	would	AUX
taxlaw-12712	1270	53	threaten	threaten	VERB
taxlaw-12712	1270	54	the	the	DET
taxlaw-12712	1270	55	basic	basic	ADJ
taxlaw-12712	1270	56	mechanics	mechanic	NOUN
taxlaw-12712	1270	57	of	of	ADP
taxlaw-12712	1270	58	corporate	corporate	ADJ
taxlaw-12712	1270	59	taxation	taxation	NOUN
taxlaw-12712	1270	60	.	.	PUNCT
taxlaw-12712	1271	1	these	these	DET
taxlaw-12712	1271	2	concerns	concern	NOUN
taxlaw-12712	1271	3	about	about	ADP
taxlaw-12712	1271	4	the	the	DET
taxlaw-12712	1271	5	general	general	ADJ
taxlaw-12712	1271	6	utilities	utility	NOUN
taxlaw-12712	1271	7	doctrine	doctrine	NOUN
taxlaw-12712	1271	8	are	be	AUX
taxlaw-12712	1271	9	more	more	ADJ
taxlaw-12712	1271	10	than	than	ADP
taxlaw-12712	1271	11	merely	merely	ADV
taxlaw-12712	1271	12	theoretical	theoretical	ADJ
taxlaw-12712	1271	13	.	.	PUNCT
taxlaw-12712	1272	1	in	in	ADP
taxlaw-12712	1272	2	taxable	taxable	ADJ
taxlaw-12712	1272	3	reit	reit	NOUN
taxlaw-12712	1272	4	separations	separation	NOUN
taxlaw-12712	1272	5	,	,	PUNCT
taxlaw-12712	1272	6	there	there	PRON
taxlaw-12712	1272	7	is	be	VERB
taxlaw-12712	1272	8	a	a	DET
taxlaw-12712	1272	9	statutory	statutory	ADJ
taxlaw-12712	1272	10	requirement	requirement	NOUN
taxlaw-12712	1272	11	to	to	PART
taxlaw-12712	1272	12	expunge	expunge	VERB
taxlaw-12712	1272	13	,	,	PUNCT
taxlaw-12712	1272	14	or	or	CCONJ
taxlaw-12712	1272	15	“	"	PUNCT
taxlaw-12712	1272	16	blow	blow	VERB
taxlaw-12712	1272	17	out	out	ADP
taxlaw-12712	1272	18	,	,	PUNCT
taxlaw-12712	1272	19	”	"	PUNCT
taxlaw-12712	1272	20	the	the	DET
taxlaw-12712	1272	21	new	new	ADJ
taxlaw-12712	1272	22	reit	reit	NOUN
taxlaw-12712	1272	23	’s	’s	PART
taxlaw-12712	1272	24	earnings	earning	NOUN
taxlaw-12712	1272	25	and	and	CCONJ
taxlaw-12712	1272	26	profits	profit	NOUN
taxlaw-12712	1272	27	(	(	PUNCT
taxlaw-12712	1272	28	e&p).326	e&p).326	NUM
taxlaw-12712	1272	29	if	if	SCONJ
taxlaw-12712	1272	30	the	the	DET
taxlaw-12712	1272	31	integrated	integrated	ADJ
taxlaw-12712	1272	32	business	business	NOUN
taxlaw-12712	1272	33	’s	’s	PART
taxlaw-12712	1272	34	operations	operation	NOUN
taxlaw-12712	1272	35	are	be	AUX
taxlaw-12712	1272	36	distributed	distribute	VERB
taxlaw-12712	1272	37	as	as	ADP
taxlaw-12712	1272	38	assets	asset	NOUN
taxlaw-12712	1272	39	(	(	PUNCT
taxlaw-12712	1272	40	for	for	ADP
taxlaw-12712	1272	41	example	example	NOUN
taxlaw-12712	1272	42	,	,	PUNCT
taxlaw-12712	1272	43	to	to	ADP
taxlaw-12712	1272	44	a	a	DET
taxlaw-12712	1272	45	partnership	partnership	NOUN
taxlaw-12712	1272	46	operations	operation	NOUN
taxlaw-12712	1272	47	company	company	NOUN
taxlaw-12712	1272	48	)	)	PUNCT
taxlaw-12712	1272	49	,	,	PUNCT
taxlaw-12712	1272	50	the	the	DET
taxlaw-12712	1272	51	question	question	NOUN
taxlaw-12712	1272	52	is	be	AUX
taxlaw-12712	1272	53	whether	whether	SCONJ
taxlaw-12712	1272	54	any	any	DET
taxlaw-12712	1272	55	entity	entity	NOUN
taxlaw-12712	1272	56	-	-	PUNCT
taxlaw-12712	1272	57	level	level	NOUN
taxlaw-12712	1272	58	gain	gain	NOUN
taxlaw-12712	1272	59	would	would	AUX
taxlaw-12712	1272	60	increase	increase	VERB
taxlaw-12712	1272	61	e&p	e&p	PROPN
taxlaw-12712	1272	62	and	and	CCONJ
taxlaw-12712	1272	63	thus	thus	ADV
taxlaw-12712	1272	64	the	the	DET
taxlaw-12712	1272	65	amount	amount	NOUN
taxlaw-12712	1272	66	of	of	ADP
taxlaw-12712	1272	67	income	income	NOUN
taxlaw-12712	1272	68	shareholders	shareholder	NOUN
taxlaw-12712	1272	69	would	would	AUX
taxlaw-12712	1272	70	recognize	recognize	VERB
taxlaw-12712	1272	71	in	in	ADP
taxlaw-12712	1272	72	the	the	DET
taxlaw-12712	1272	73	separation	separation	NOUN
taxlaw-12712	1272	74	.	.	PUNCT
taxlaw-12712	1273	1	whether	whether	SCONJ
taxlaw-12712	1273	2	the	the	DET
taxlaw-12712	1273	3	e&p	e&p	PROPN
taxlaw-12712	1273	4	blow	blow	NOUN
taxlaw-12712	1273	5	-	-	PUNCT
taxlaw-12712	1273	6	out	out	NOUN
taxlaw-12712	1273	7	includes	include	VERB
taxlaw-12712	1273	8	section	section	NOUN
taxlaw-12712	1273	9	311(b	311(b	PROPN
taxlaw-12712	1273	10	)	)	PUNCT
taxlaw-12712	1273	11	gain	gain	VERB
taxlaw-12712	1273	12	directly	directly	ADV
taxlaw-12712	1273	13	322	322	NUM
taxlaw-12712	1273	14	see	see	VERB
taxlaw-12712	1273	15	don	don	PROPN
taxlaw-12712	1273	16	leatherman	leatherman	PROPN
taxlaw-12712	1273	17	,	,	PUNCT
taxlaw-12712	1273	18	the	the	DET
taxlaw-12712	1273	19	scope	scope	NOUN
taxlaw-12712	1273	20	of	of	ADP
taxlaw-12712	1273	21	the	the	DET
taxlaw-12712	1273	22	general	general	ADJ
taxlaw-12712	1273	23	utilities	utility	NOUN
taxlaw-12712	1273	24	repeal	repeal	NOUN
taxlaw-12712	1273	25	,	,	PUNCT
taxlaw-12712	1273	26	91	91	NUM
taxlaw-12712	1273	27	taxes	taxis	NOUN
taxlaw-12712	1273	28	235	235	NUM
taxlaw-12712	1273	29	(	(	PUNCT
taxlaw-12712	1273	30	2013	2013	NUM
taxlaw-12712	1273	31	)	)	PUNCT
taxlaw-12712	1273	32	.	.	PUNCT
taxlaw-12712	1274	1	323	323	NUM
taxlaw-12712	1274	2	see	see	VERB
taxlaw-12712	1274	3	john	john	PROPN
taxlaw-12712	1274	4	r.	r.	PROPN
taxlaw-12712	1274	5	brooks	brooks	PROPN
taxlaw-12712	1274	6	&	&	CCONJ
taxlaw-12712	1274	7	david	david	PROPN
taxlaw-12712	1274	8	gamage	gamage	PROPN
taxlaw-12712	1274	9	,	,	PUNCT
taxlaw-12712	1274	10	the	the	DET
taxlaw-12712	1274	11	original	original	ADJ
taxlaw-12712	1274	12	meaning	meaning	NOUN
taxlaw-12712	1274	13	of	of	ADP
taxlaw-12712	1274	14	the	the	DET
taxlaw-12712	1274	15	sixteenth	sixteenth	ADJ
taxlaw-12712	1274	16	amendment	amendment	NOUN
taxlaw-12712	1274	17	,	,	PUNCT
taxlaw-12712	1274	18	102	102	NUM
taxlaw-12712	1274	19	wash	wash	NOUN
taxlaw-12712	1274	20	u.	u.	PROPN
taxlaw-12712	1274	21	l.	l.	PROPN
taxlaw-12712	1274	22	rev	rev	PROPN
taxlaw-12712	1274	23	.	.	PUNCT
taxlaw-12712	1275	1	(	(	PUNCT
taxlaw-12712	1275	2	forthcoming	forthcoming	ADJ
taxlaw-12712	1275	3	2024	2024	NUM
taxlaw-12712	1275	4	)	)	PUNCT
taxlaw-12712	1275	5	.	.	PUNCT
taxlaw-12712	1276	1	324	324	NUM
taxlaw-12712	1276	2	flint	flint	NOUN
taxlaw-12712	1276	3	v.	v.	ADP
taxlaw-12712	1276	4	stone	stone	PROPN
taxlaw-12712	1276	5	tracy	tracy	PROPN
taxlaw-12712	1276	6	co.	co.	PROPN
taxlaw-12712	1276	7	,	,	PUNCT
taxlaw-12712	1276	8	220	220	NUM
taxlaw-12712	1276	9	u.s	u.s	PROPN
taxlaw-12712	1276	10	.	.	PROPN
taxlaw-12712	1276	11	107	107	NUM
taxlaw-12712	1276	12	,	,	PUNCT
taxlaw-12712	1276	13	146	146	NUM
taxlaw-12712	1276	14	(	(	PUNCT
taxlaw-12712	1276	15	1911	1911	NUM
taxlaw-12712	1276	16	)	)	PUNCT
taxlaw-12712	1276	17	.	.	PUNCT
taxlaw-12712	1277	1	325	325	NUM
taxlaw-12712	1277	2	under	under	ADP
taxlaw-12712	1277	3	current	current	ADJ
taxlaw-12712	1277	4	law	law	NOUN
taxlaw-12712	1277	5	,	,	PUNCT
taxlaw-12712	1277	6	such	such	ADJ
taxlaw-12712	1277	7	distributions	distribution	NOUN
taxlaw-12712	1277	8	generate	generate	VERB
taxlaw-12712	1277	9	income	income	NOUN
taxlaw-12712	1277	10	first	first	ADJ
taxlaw-12712	1277	11	.	.	PUNCT
taxlaw-12712	1278	1	see	see	VERB
taxlaw-12712	1278	2	i.r.c	i.r.c	NOUN
taxlaw-12712	1278	3	.	.	PUNCT
taxlaw-12712	1279	1	§	§	PROPN
taxlaw-12712	1279	2	301(c	301(c	PROPN
taxlaw-12712	1279	3	)	)	PUNCT
taxlaw-12712	1279	4	.	.	PUNCT
taxlaw-12712	1280	1	326	326	NUM
taxlaw-12712	1280	2	see	see	VERB
taxlaw-12712	1280	3	i.r.c	i.r.c	NOUN
taxlaw-12712	1280	4	.	.	PUNCT
taxlaw-12712	1281	1	§	§	PROPN
taxlaw-12712	1281	2	857(a)(2)(b	857(a)(2)(b	NUM
taxlaw-12712	1281	3	)	)	PUNCT
taxlaw-12712	1281	4	.	.	PUNCT
taxlaw-12712	1282	1	46	46	NUM
taxlaw-12712	1282	2	columbia	columbia	PROPN
taxlaw-12712	1282	3	journal	journal	PROPN
taxlaw-12712	1282	4	of	of	ADP
taxlaw-12712	1282	5	tax	tax	NOUN
taxlaw-12712	1282	6	law	law	NOUN
taxlaw-12712	1282	7	[	[	X
taxlaw-12712	1282	8	vol	vol	NOUN
taxlaw-12712	1282	9	.	.	PUNCT
taxlaw-12712	1283	1	16:1	16:1	PROPN
taxlaw-12712	1283	2	affects	affect	VERB
taxlaw-12712	1283	3	shareholders	shareholder	NOUN
taxlaw-12712	1283	4	’	'	PUNCT
taxlaw-12712	1283	5	income.327	income.327	NOUN
taxlaw-12712	1283	6	this	this	DET
taxlaw-12712	1283	7	type	type	NOUN
taxlaw-12712	1283	8	of	of	ADP
taxlaw-12712	1283	9	gain	gain	NOUN
taxlaw-12712	1283	10	may	may	AUX
taxlaw-12712	1283	11	survive	survive	VERB
taxlaw-12712	1283	12	constitutional	constitutional	ADJ
taxlaw-12712	1283	13	scrutiny	scrutiny	NOUN
taxlaw-12712	1283	14	as	as	ADP
taxlaw-12712	1283	15	an	an	DET
taxlaw-12712	1283	16	excise	excise	NOUN
taxlaw-12712	1283	17	tax	tax	NOUN
taxlaw-12712	1283	18	,	,	PUNCT
taxlaw-12712	1283	19	or	or	CCONJ
taxlaw-12712	1283	20	it	it	PRON
taxlaw-12712	1283	21	may	may	AUX
taxlaw-12712	1283	22	fall	fall	VERB
taxlaw-12712	1283	23	as	as	ADP
taxlaw-12712	1283	24	an	an	DET
taxlaw-12712	1283	25	unconstitutional	unconstitutional	ADJ
taxlaw-12712	1283	26	violation	violation	NOUN
taxlaw-12712	1283	27	of	of	ADP
taxlaw-12712	1283	28	the	the	DET
taxlaw-12712	1283	29	realization	realization	NOUN
taxlaw-12712	1283	30	requirement	requirement	NOUN
taxlaw-12712	1283	31	.	.	PUNCT
taxlaw-12712	1284	1	as	as	ADP
taxlaw-12712	1284	2	in	in	ADP
taxlaw-12712	1284	3	partnership	partnership	NOUN
taxlaw-12712	1284	4	taxation	taxation	NOUN
taxlaw-12712	1284	5	,	,	PUNCT
taxlaw-12712	1284	6	a	a	DET
taxlaw-12712	1284	7	constitutional	constitutional	ADJ
taxlaw-12712	1284	8	realization	realization	NOUN
taxlaw-12712	1284	9	requirement	requirement	NOUN
taxlaw-12712	1284	10	threatens	threaten	VERB
taxlaw-12712	1284	11	,	,	PUNCT
taxlaw-12712	1284	12	or	or	CCONJ
taxlaw-12712	1284	13	at	at	ADP
taxlaw-12712	1284	14	least	least	ADJ
taxlaw-12712	1284	15	draws	draw	VERB
taxlaw-12712	1284	16	into	into	ADP
taxlaw-12712	1284	17	question	question	NOUN
taxlaw-12712	1284	18	,	,	PUNCT
taxlaw-12712	1284	19	the	the	DET
taxlaw-12712	1284	20	basic	basic	ADJ
taxlaw-12712	1284	21	plumbing	plumbing	NOUN
taxlaw-12712	1284	22	in	in	ADP
taxlaw-12712	1284	23	corporate	corporate	ADJ
taxlaw-12712	1284	24	taxation	taxation	NOUN
taxlaw-12712	1284	25	,	,	PUNCT
taxlaw-12712	1284	26	often	often	ADV
taxlaw-12712	1284	27	in	in	ADP
taxlaw-12712	1284	28	highly	highly	ADV
taxlaw-12712	1284	29	granular	granular	ADJ
taxlaw-12712	1284	30	ways	way	NOUN
taxlaw-12712	1284	31	.	.	PUNCT
taxlaw-12712	1285	1	such	such	DET
taxlaw-12712	1285	2	a	a	DET
taxlaw-12712	1285	3	realization	realization	NOUN
taxlaw-12712	1285	4	requirement	requirement	NOUN
taxlaw-12712	1285	5	would	would	AUX
taxlaw-12712	1285	6	pressure	pressure	VERB
taxlaw-12712	1285	7	tax	tax	NOUN
taxlaw-12712	1285	8	law	law	NOUN
taxlaw-12712	1285	9	’s	’s	PART
taxlaw-12712	1285	10	integrity	integrity	NOUN
taxlaw-12712	1285	11	from	from	ADP
taxlaw-12712	1285	12	the	the	DET
taxlaw-12712	1285	13	bottom	bottom	NOUN
taxlaw-12712	1285	14	up	up	ADP
taxlaw-12712	1285	15	,	,	PUNCT
taxlaw-12712	1285	16	as	as	ADV
taxlaw-12712	1285	17	well	well	ADV
taxlaw-12712	1285	18	as	as	ADP
taxlaw-12712	1285	19	from	from	ADP
taxlaw-12712	1285	20	the	the	DET
taxlaw-12712	1285	21	top	top	NOUN
taxlaw-12712	1285	22	down	down	ADP
taxlaw-12712	1285	23	.	.	PUNCT
taxlaw-12712	1286	1	for	for	ADP
taxlaw-12712	1286	2	this	this	DET
taxlaw-12712	1286	3	reason	reason	NOUN
taxlaw-12712	1286	4	,	,	PUNCT
taxlaw-12712	1286	5	the	the	DET
taxlaw-12712	1286	6	current	current	ADJ
taxlaw-12712	1286	7	discourse	discourse	NOUN
taxlaw-12712	1286	8	about	about	ADP
taxlaw-12712	1286	9	systemic	systemic	ADJ
taxlaw-12712	1286	10	concerns	concern	NOUN
taxlaw-12712	1286	11	seriously	seriously	ADV
taxlaw-12712	1286	12	understates	understate	VERB
taxlaw-12712	1286	13	the	the	DET
taxlaw-12712	1286	14	havoc	havoc	NOUN
taxlaw-12712	1286	15	that	that	PRON
taxlaw-12712	1286	16	a	a	DET
taxlaw-12712	1286	17	constitutional	constitutional	ADJ
taxlaw-12712	1286	18	realization	realization	NOUN
taxlaw-12712	1286	19	requirement	requirement	NOUN
taxlaw-12712	1286	20	could	could	AUX
taxlaw-12712	1286	21	wreak	wreak	VERB
taxlaw-12712	1286	22	.	.	PUNCT
taxlaw-12712	1287	1	v.	v.	ADP
taxlaw-12712	1287	2	complexity	complexity	NOUN
taxlaw-12712	1287	3	and	and	CCONJ
taxlaw-12712	1287	4	the	the	DET
taxlaw-12712	1287	5	realization	realization	NOUN
taxlaw-12712	1287	6	requirement	requirement	NOUN
taxlaw-12712	1287	7	a	a	DET
taxlaw-12712	1287	8	constitutional	constitutional	ADJ
taxlaw-12712	1287	9	realization	realization	NOUN
taxlaw-12712	1287	10	requirement	requirement	NOUN
taxlaw-12712	1287	11	introduces	introduce	VERB
taxlaw-12712	1287	12	a	a	DET
taxlaw-12712	1287	13	novel	novel	ADJ
taxlaw-12712	1287	14	tool	tool	NOUN
taxlaw-12712	1287	15	in	in	ADP
taxlaw-12712	1287	16	the	the	DET
taxlaw-12712	1287	17	iterative	iterative	NOUN
taxlaw-12712	1287	18	compliance	compliance	NOUN
taxlaw-12712	1287	19	game	game	NOUN
taxlaw-12712	1287	20	between	between	ADP
taxlaw-12712	1287	21	the	the	DET
taxlaw-12712	1287	22	government	government	NOUN
taxlaw-12712	1287	23	and	and	CCONJ
taxlaw-12712	1287	24	taxpayers	taxpayer	NOUN
taxlaw-12712	1287	25	.	.	PUNCT
taxlaw-12712	1288	1	such	such	DET
taxlaw-12712	1288	2	a	a	DET
taxlaw-12712	1288	3	requirement	requirement	NOUN
taxlaw-12712	1288	4	would	would	AUX
taxlaw-12712	1288	5	operate	operate	VERB
taxlaw-12712	1288	6	as	as	ADP
taxlaw-12712	1288	7	a	a	DET
taxlaw-12712	1288	8	taxpayer	taxpayer	NOUN
taxlaw-12712	1288	9	-	-	PUNCT
taxlaw-12712	1288	10	initiated	initiate	VERB
taxlaw-12712	1288	11	antiabuse	antiabuse	ADJ
taxlaw-12712	1288	12	doctrine	doctrine	NOUN
taxlaw-12712	1288	13	and	and	CCONJ
taxlaw-12712	1288	14	generate	generate	VERB
taxlaw-12712	1288	15	concomitant	concomitant	ADJ
taxlaw-12712	1288	16	bottom	bottom	ADJ
taxlaw-12712	1288	17	-	-	PUNCT
taxlaw-12712	1288	18	up	up	ADP
taxlaw-12712	1288	19	threats	threat	NOUN
taxlaw-12712	1288	20	to	to	ADP
taxlaw-12712	1288	21	the	the	DET
taxlaw-12712	1288	22	tax	tax	NOUN
taxlaw-12712	1288	23	system	system	NOUN
taxlaw-12712	1288	24	’s	’s	PART
taxlaw-12712	1288	25	coherence.328	coherence.328	NOUN
taxlaw-12712	1288	26	from	from	ADP
taxlaw-12712	1288	27	this	this	DET
taxlaw-12712	1288	28	perspective	perspective	NOUN
taxlaw-12712	1288	29	,	,	PUNCT
taxlaw-12712	1288	30	a	a	DET
taxlaw-12712	1288	31	constitutional	constitutional	ADJ
taxlaw-12712	1288	32	realization	realization	NOUN
taxlaw-12712	1288	33	requirement	requirement	NOUN
taxlaw-12712	1288	34	has	have	VERB
taxlaw-12712	1288	35	additional	additional	ADJ
taxlaw-12712	1288	36	implications	implication	NOUN
taxlaw-12712	1288	37	for	for	ADP
taxlaw-12712	1288	38	the	the	DET
taxlaw-12712	1288	39	tax	tax	NOUN
taxlaw-12712	1288	40	system	system	NOUN
taxlaw-12712	1288	41	’s	’s	PART
taxlaw-12712	1288	42	complexity	complexity	NOUN
taxlaw-12712	1288	43	.	.	PUNCT
taxlaw-12712	1289	1	this	this	DET
taxlaw-12712	1289	2	complexity	complexity	NOUN
taxlaw-12712	1289	3	flows	flow	VERB
taxlaw-12712	1289	4	from	from	ADP
taxlaw-12712	1289	5	how	how	SCONJ
taxlaw-12712	1289	6	congress	congress	PROPN
taxlaw-12712	1289	7	,	,	PUNCT
taxlaw-12712	1289	8	treasury	treasury	NOUN
taxlaw-12712	1289	9	,	,	PUNCT
taxlaw-12712	1289	10	and	and	CCONJ
taxlaw-12712	1289	11	taxpayers	taxpayer	NOUN
taxlaw-12712	1289	12	each	each	PRON
taxlaw-12712	1289	13	respond	respond	VERB
taxlaw-12712	1289	14	to	to	ADP
taxlaw-12712	1289	15	a	a	DET
taxlaw-12712	1289	16	constitutional	constitutional	ADJ
taxlaw-12712	1289	17	realization	realization	NOUN
taxlaw-12712	1289	18	requirement	requirement	NOUN
taxlaw-12712	1289	19	.	.	PUNCT
taxlaw-12712	1290	1	the	the	DET
taxlaw-12712	1290	2	central	central	ADJ
taxlaw-12712	1290	3	insight	insight	NOUN
taxlaw-12712	1290	4	is	be	AUX
taxlaw-12712	1290	5	that	that	SCONJ
taxlaw-12712	1290	6	all	all	PRON
taxlaw-12712	1290	7	of	of	ADP
taxlaw-12712	1290	8	these	these	DET
taxlaw-12712	1290	9	responses	response	NOUN
taxlaw-12712	1290	10	are	be	AUX
taxlaw-12712	1290	11	likely	likely	ADJ
taxlaw-12712	1290	12	to	to	PART
taxlaw-12712	1290	13	increase	increase	VERB
taxlaw-12712	1290	14	the	the	DET
taxlaw-12712	1290	15	tax	tax	NOUN
taxlaw-12712	1290	16	system	system	NOUN
taxlaw-12712	1290	17	’s	’s	PART
taxlaw-12712	1290	18	complexity	complexity	NOUN
taxlaw-12712	1290	19	over	over	ADP
taxlaw-12712	1290	20	time	time	NOUN
taxlaw-12712	1290	21	.	.	PUNCT
taxlaw-12712	1291	1	the	the	DET
taxlaw-12712	1291	2	model	model	NOUN
taxlaw-12712	1291	3	for	for	ADP
taxlaw-12712	1291	4	these	these	DET
taxlaw-12712	1291	5	interactions	interaction	NOUN
taxlaw-12712	1291	6	is	be	AUX
taxlaw-12712	1291	7	well	well	ADV
taxlaw-12712	1291	8	-	-	PUNCT
taxlaw-12712	1291	9	established.329	established.329	NOUN
taxlaw-12712	1291	10	in	in	ADP
taxlaw-12712	1291	11	a	a	DET
taxlaw-12712	1291	12	rule	rule	NOUN
taxlaw-12712	1291	13	-	-	PUNCT
taxlaw-12712	1291	14	bound	bind	VERB
taxlaw-12712	1291	15	system	system	NOUN
taxlaw-12712	1291	16	designed	design	VERB
taxlaw-12712	1291	17	to	to	PART
taxlaw-12712	1291	18	police	police	VERB
taxlaw-12712	1291	19	common	common	ADJ
taxlaw-12712	1291	20	transactions	transaction	NOUN
taxlaw-12712	1291	21	(	(	PUNCT
taxlaw-12712	1291	22	such	such	ADJ
taxlaw-12712	1291	23	as	as	ADP
taxlaw-12712	1291	24	existing	exist	VERB
taxlaw-12712	1291	25	tax	tax	NOUN
taxlaw-12712	1291	26	law	law	NOUN
taxlaw-12712	1291	27	)	)	PUNCT
taxlaw-12712	1291	28	,	,	PUNCT
taxlaw-12712	1291	29	private	private	ADJ
taxlaw-12712	1291	30	planners	planner	NOUN
taxlaw-12712	1291	31	have	have	VERB
taxlaw-12712	1291	32	an	an	DET
taxlaw-12712	1291	33	incentive	incentive	NOUN
taxlaw-12712	1291	34	to	to	PART
taxlaw-12712	1291	35	seek	seek	VERB
taxlaw-12712	1291	36	esoteric	esoteric	ADJ
taxlaw-12712	1291	37	structures	structure	NOUN
taxlaw-12712	1291	38	for	for	ADP
taxlaw-12712	1291	39	their	their	PRON
taxlaw-12712	1291	40	clients	client	NOUN
taxlaw-12712	1291	41	that	that	PRON
taxlaw-12712	1291	42	confer	confer	VERB
taxlaw-12712	1291	43	tax	tax	NOUN
taxlaw-12712	1291	44	benefits	benefit	NOUN
taxlaw-12712	1291	45	.	.	PUNCT
taxlaw-12712	1292	1	these	these	DET
taxlaw-12712	1292	2	structures	structure	NOUN
taxlaw-12712	1292	3	are	be	AUX
taxlaw-12712	1292	4	definitionally	definitionally	ADV
taxlaw-12712	1292	5	uncommon	uncommon	ADJ
taxlaw-12712	1292	6	in	in	ADP
taxlaw-12712	1292	7	the	the	DET
taxlaw-12712	1292	8	absence	absence	NOUN
taxlaw-12712	1292	9	of	of	ADP
taxlaw-12712	1292	10	tax	tax	NOUN
taxlaw-12712	1292	11	benefits	benefit	NOUN
taxlaw-12712	1292	12	.	.	PUNCT
taxlaw-12712	1293	1	but	but	CCONJ
taxlaw-12712	1293	2	as	as	SCONJ
taxlaw-12712	1293	3	taxpayers	taxpayer	NOUN
taxlaw-12712	1293	4	adopt	adopt	VERB
taxlaw-12712	1293	5	these	these	DET
taxlaw-12712	1293	6	structures	structure	NOUN
taxlaw-12712	1293	7	,	,	PUNCT
taxlaw-12712	1293	8	they	they	PRON
taxlaw-12712	1293	9	become	become	VERB
taxlaw-12712	1293	10	increasingly	increasingly	ADV
taxlaw-12712	1293	11	common.330	common.330	NOUN
taxlaw-12712	1293	12	one	one	NUM
taxlaw-12712	1293	13	solution	solution	NOUN
taxlaw-12712	1293	14	is	be	AUX
taxlaw-12712	1293	15	more	more	ADJ
taxlaw-12712	1293	16	rules	rule	NOUN
taxlaw-12712	1293	17	that	that	PRON
taxlaw-12712	1293	18	draw	draw	VERB
taxlaw-12712	1293	19	finer	fine	ADJ
taxlaw-12712	1293	20	distinctions	distinction	NOUN
taxlaw-12712	1293	21	to	to	PART
taxlaw-12712	1293	22	appropriately	appropriately	ADV
taxlaw-12712	1293	23	tax	tax	VERB
taxlaw-12712	1293	24	these	these	DET
taxlaw-12712	1293	25	newly	newly	ADV
taxlaw-12712	1293	26	common	common	ADJ
taxlaw-12712	1293	27	transactions	transaction	NOUN
taxlaw-12712	1293	28	.	.	PUNCT
taxlaw-12712	1294	1	these	these	DET
taxlaw-12712	1294	2	rules	rule	NOUN
taxlaw-12712	1294	3	are	be	AUX
taxlaw-12712	1294	4	(	(	PUNCT
taxlaw-12712	1294	5	definitionally	definitionally	ADV
taxlaw-12712	1294	6	)	)	PUNCT
taxlaw-12712	1294	7	more	more	ADV
taxlaw-12712	1294	8	complex	complex	ADJ
taxlaw-12712	1294	9	,	,	PUNCT
taxlaw-12712	1294	10	since	since	SCONJ
taxlaw-12712	1294	11	they	they	PRON
taxlaw-12712	1294	12	increase	increase	VERB
taxlaw-12712	1294	13	law	law	NOUN
taxlaw-12712	1294	14	’s	’s	PART
taxlaw-12712	1294	15	granularity.331	granularity.331	NOUN
taxlaw-12712	1294	16	this	this	DET
taxlaw-12712	1294	17	phenomenon	phenomenon	NOUN
taxlaw-12712	1294	18	has	have	VERB
taxlaw-12712	1294	19	a	a	DET
taxlaw-12712	1294	20	ratcheting	ratchet	VERB
taxlaw-12712	1294	21	effect	effect	NOUN
taxlaw-12712	1294	22	in	in	ADP
taxlaw-12712	1294	23	which	which	PRON
taxlaw-12712	1294	24	rule	rule	NOUN
taxlaw-12712	1294	25	-	-	PUNCT
taxlaw-12712	1294	26	based	base	VERB
taxlaw-12712	1294	27	complexity	complexity	NOUN
taxlaw-12712	1294	28	increases	increase	VERB
taxlaw-12712	1294	29	over	over	ADP
taxlaw-12712	1294	30	time	time	NOUN
taxlaw-12712	1294	31	in	in	ADP
taxlaw-12712	1294	32	response	response	NOUN
taxlaw-12712	1294	33	to	to	ADP
taxlaw-12712	1294	34	iterative	iterative	VERB
taxlaw-12712	1294	35	tax	tax	NOUN
taxlaw-12712	1294	36	planning	planning	NOUN
taxlaw-12712	1294	37	.	.	PUNCT
taxlaw-12712	1295	1	the	the	DET
taxlaw-12712	1295	2	conventional	conventional	ADJ
taxlaw-12712	1295	3	solution	solution	NOUN
taxlaw-12712	1295	4	to	to	ADP
taxlaw-12712	1295	5	this	this	DET
taxlaw-12712	1295	6	phenomenon	phenomenon	NOUN
taxlaw-12712	1295	7	is	be	AUX
taxlaw-12712	1295	8	overarching	overarch	VERB
taxlaw-12712	1295	9	legal	legal	ADJ
taxlaw-12712	1295	10	standards	standard	NOUN
taxlaw-12712	1295	11	—	—	PUNCT
taxlaw-12712	1295	12	government	government	NOUN
taxlaw-12712	1295	13	-	-	PUNCT
taxlaw-12712	1295	14	asserted	assert	VERB
taxlaw-12712	1295	15	antiabuse	antiabuse	NOUN
taxlaw-12712	1295	16	doctrines	doctrine	NOUN
taxlaw-12712	1295	17	.	.	PUNCT
taxlaw-12712	1296	1	these	these	DET
taxlaw-12712	1296	2	doctrines	doctrine	NOUN
taxlaw-12712	1296	3	constrain	constrain	VERB
taxlaw-12712	1296	4	rules	rule	NOUN
taxlaw-12712	1296	5	-	-	PUNCT
taxlaw-12712	1296	6	oriented	orient	VERB
taxlaw-12712	1296	7	planning	planning	NOUN
taxlaw-12712	1296	8	by	by	ADP
taxlaw-12712	1296	9	muddying	muddy	VERB
taxlaw-12712	1296	10	the	the	DET
taxlaw-12712	1296	11	line	line	NOUN
taxlaw-12712	1296	12	between	between	ADP
taxlaw-12712	1296	13	permissible	permissible	ADJ
taxlaw-12712	1296	14	and	and	CCONJ
taxlaw-12712	1296	15	impermissible	impermissible	ADJ
taxlaw-12712	1296	16	transactions	transaction	NOUN
taxlaw-12712	1296	17	.	.	PUNCT
taxlaw-12712	1297	1	as	as	ADV
taxlaw-12712	1297	2	long	long	ADV
taxlaw-12712	1297	3	as	as	SCONJ
taxlaw-12712	1297	4	these	these	DET
taxlaw-12712	1297	5	antiabuse	antiabuse	ADJ
taxlaw-12712	1297	6	doctrines	doctrine	NOUN
taxlaw-12712	1297	7	are	be	AUX
taxlaw-12712	1297	8	well	well	ADV
taxlaw-12712	1297	9	-	-	PUNCT
taxlaw-12712	1297	10	targeted	target	VERB
taxlaw-12712	1297	11	,	,	PUNCT
taxlaw-12712	1297	12	uncommon	uncommon	ADJ
taxlaw-12712	1297	13	tax	tax	NOUN
taxlaw-12712	1297	14	-	-	PUNCT
taxlaw-12712	1297	15	advantageous	advantageous	ADJ
taxlaw-12712	1297	16	transactions	transaction	NOUN
taxlaw-12712	1297	17	are	be	AUX
taxlaw-12712	1297	18	deterred	deter	VERB
taxlaw-12712	1297	19	,	,	PUNCT
taxlaw-12712	1297	20	do	do	AUX
taxlaw-12712	1297	21	not	not	PART
taxlaw-12712	1297	22	become	become	VERB
taxlaw-12712	1297	23	common	common	ADJ
taxlaw-12712	1297	24	,	,	PUNCT
taxlaw-12712	1297	25	327	327	NUM
taxlaw-12712	1297	26	see	see	NOUN
taxlaw-12712	1297	27	i.r.c	i.r.c	NOUN
taxlaw-12712	1297	28	.	.	PUNCT
taxlaw-12712	1298	1	§	§	PROPN
taxlaw-12712	1298	2	312	312	NUM
taxlaw-12712	1298	3	.	.	PUNCT
taxlaw-12712	1298	4	328	328	NUM
taxlaw-12712	1298	5	see	see	VERB
taxlaw-12712	1298	6	supra	supra	PROPN
taxlaw-12712	1298	7	part	part	NOUN
taxlaw-12712	1298	8	iv.a	iv.a	VERB
taxlaw-12712	1298	9	.	.	PUNCT
taxlaw-12712	1299	1	329	329	NUM
taxlaw-12712	1299	2	see	see	VERB
taxlaw-12712	1299	3	weisbach	weisbach	NOUN
taxlaw-12712	1299	4	,	,	PUNCT
taxlaw-12712	1299	5	supra	supra	ADJ
taxlaw-12712	1299	6	note	note	NOUN
taxlaw-12712	1299	7	2	2	NUM
taxlaw-12712	1299	8	;	;	PUNCT
taxlaw-12712	1299	9	see	see	VERB
taxlaw-12712	1299	10	also	also	ADV
taxlaw-12712	1299	11	surrey	surrey	VERB
taxlaw-12712	1299	12	,	,	PUNCT
taxlaw-12712	1299	13	supra	supra	PROPN
taxlaw-12712	1299	14	note	note	PROPN
taxlaw-12712	1299	15	36	36	NUM
taxlaw-12712	1299	16	,	,	PUNCT
taxlaw-12712	1299	17	at	at	ADP
taxlaw-12712	1299	18	707	707	NUM
taxlaw-12712	1299	19	n.31	n.31	NOUN
taxlaw-12712	1299	20	(	(	PUNCT
taxlaw-12712	1299	21	“	"	PUNCT
taxlaw-12712	1299	22	it	it	PRON
taxlaw-12712	1299	23	is	be	AUX
taxlaw-12712	1299	24	clear	clear	ADJ
taxlaw-12712	1299	25	that	that	SCONJ
taxlaw-12712	1299	26	[	[	X
taxlaw-12712	1299	27	antiabuse	antiabuse	ADJ
taxlaw-12712	1299	28	doctrines	doctrine	NOUN
taxlaw-12712	1299	29	]	]	PUNCT
taxlaw-12712	1299	30	save	save	VERB
taxlaw-12712	1299	31	the	the	DET
taxlaw-12712	1299	32	tax	tax	NOUN
taxlaw-12712	1299	33	system	system	NOUN
taxlaw-12712	1299	34	from	from	ADP
taxlaw-12712	1299	35	the	the	DET
taxlaw-12712	1299	36	far	far	ADV
taxlaw-12712	1299	37	greater	great	ADJ
taxlaw-12712	1299	38	proliferation	proliferation	NOUN
taxlaw-12712	1299	39	of	of	ADP
taxlaw-12712	1299	40	detail	detail	NOUN
taxlaw-12712	1299	41	that	that	PRON
taxlaw-12712	1299	42	would	would	AUX
taxlaw-12712	1299	43	be	be	AUX
taxlaw-12712	1299	44	necessary	necessary	ADJ
taxlaw-12712	1299	45	if	if	SCONJ
taxlaw-12712	1299	46	the	the	DET
taxlaw-12712	1299	47	tax	tax	NOUN
taxlaw-12712	1299	48	avoider	avoider	NOUN
taxlaw-12712	1299	49	could	could	AUX
taxlaw-12712	1299	50	succeed	succeed	VERB
taxlaw-12712	1299	51	merely	merely	ADV
taxlaw-12712	1299	52	by	by	ADP
taxlaw-12712	1299	53	bringing	bring	VERB
taxlaw-12712	1299	54	his	his	PRON
taxlaw-12712	1299	55	scheme	scheme	NOUN
taxlaw-12712	1299	56	within	within	ADP
taxlaw-12712	1299	57	the	the	DET
taxlaw-12712	1299	58	literal	literal	ADJ
taxlaw-12712	1299	59	language	language	NOUN
taxlaw-12712	1299	60	of	of	ADP
taxlaw-12712	1299	61	substantive	substantive	ADJ
taxlaw-12712	1299	62	provisions	provision	NOUN
taxlaw-12712	1299	63	written	write	VERB
taxlaw-12712	1299	64	to	to	PART
taxlaw-12712	1299	65	govern	govern	VERB
taxlaw-12712	1299	66	the	the	DET
taxlaw-12712	1299	67	everyday	everyday	ADJ
taxlaw-12712	1299	68	world	world	NOUN
taxlaw-12712	1299	69	.	.	PUNCT
taxlaw-12712	1299	70	”	"	PUNCT
taxlaw-12712	1299	71	)	)	PUNCT
taxlaw-12712	1299	72	.	.	PUNCT
taxlaw-12712	1300	1	330	330	NUM
taxlaw-12712	1300	2	this	this	DET
taxlaw-12712	1300	3	phenomenon	phenomenon	NOUN
taxlaw-12712	1300	4	is	be	AUX
taxlaw-12712	1300	5	referred	refer	VERB
taxlaw-12712	1300	6	to	to	ADP
taxlaw-12712	1300	7	as	as	ADP
taxlaw-12712	1300	8	“	"	PUNCT
taxlaw-12712	1300	9	the	the	DET
taxlaw-12712	1300	10	uncommon	uncommon	ADJ
taxlaw-12712	1300	11	becoming	become	VERB
taxlaw-12712	1300	12	common	common	ADJ
taxlaw-12712	1300	13	.	.	PUNCT
taxlaw-12712	1300	14	”	"	PUNCT
taxlaw-12712	1301	1	see	see	VERB
taxlaw-12712	1301	2	weisbach	weisbach	NOUN
taxlaw-12712	1301	3	,	,	PUNCT
taxlaw-12712	1301	4	supra	supra	ADJ
taxlaw-12712	1301	5	note	note	NOUN
taxlaw-12712	1301	6	2	2	NUM
taxlaw-12712	1301	7	,	,	PUNCT
taxlaw-12712	1301	8	at	at	ADP
taxlaw-12712	1301	9	871	871	NUM
taxlaw-12712	1301	10	.	.	PUNCT
taxlaw-12712	1302	1	331	331	NUM
taxlaw-12712	1302	2	for	for	ADP
taxlaw-12712	1302	3	an	an	DET
taxlaw-12712	1302	4	overview	overview	NOUN
taxlaw-12712	1302	5	of	of	ADP
taxlaw-12712	1302	6	the	the	DET
taxlaw-12712	1302	7	literature	literature	NOUN
taxlaw-12712	1302	8	on	on	ADP
taxlaw-12712	1302	9	tax	tax	NOUN
taxlaw-12712	1302	10	complexity	complexity	NOUN
taxlaw-12712	1302	11	,	,	PUNCT
taxlaw-12712	1302	12	see	see	VERB
taxlaw-12712	1302	13	kathleen	kathleen	PROPN
taxlaw-12712	1302	14	delaney	delaney	PROPN
taxlaw-12712	1302	15	thomas	thomas	PROPN
taxlaw-12712	1302	16	,	,	PUNCT
taxlaw-12712	1302	17	userfriendly	userfriendly	ADV
taxlaw-12712	1302	18	taxpaying	taxpaye	VERB
taxlaw-12712	1302	19	,	,	PUNCT
taxlaw-12712	1302	20	92	92	NUM
taxlaw-12712	1302	21	ind	ind	NOUN
taxlaw-12712	1302	22	.	.	PUNCT
taxlaw-12712	1303	1	l.j	l.j	PROPN
taxlaw-12712	1303	2	.	.	PROPN
taxlaw-12712	1303	3	1509	1509	NUM
taxlaw-12712	1303	4	,	,	PUNCT
taxlaw-12712	1303	5	1514	1514	NUM
taxlaw-12712	1303	6	-	-	SYM
taxlaw-12712	1303	7	15	15	NUM
taxlaw-12712	1303	8	(	(	PUNCT
taxlaw-12712	1303	9	2017	2017	NUM
taxlaw-12712	1303	10	)	)	PUNCT
taxlaw-12712	1303	11	(	(	PUNCT
taxlaw-12712	1303	12	identifying	identify	VERB
taxlaw-12712	1303	13	rule	rule	NOUN
taxlaw-12712	1303	14	-	-	PUNCT
taxlaw-12712	1303	15	based	base	VERB
taxlaw-12712	1303	16	,	,	PUNCT
taxlaw-12712	1303	17	computational	computational	ADJ
taxlaw-12712	1303	18	,	,	PUNCT
taxlaw-12712	1303	19	structural	structural	ADJ
taxlaw-12712	1303	20	(	(	PUNCT
taxlaw-12712	1303	21	or	or	CCONJ
taxlaw-12712	1303	22	transactional	transactional	ADJ
taxlaw-12712	1303	23	)	)	PUNCT
taxlaw-12712	1303	24	,	,	PUNCT
taxlaw-12712	1303	25	and	and	CCONJ
taxlaw-12712	1303	26	compliance	compliance	NOUN
taxlaw-12712	1303	27	complexity	complexity	NOUN
taxlaw-12712	1303	28	)	)	PUNCT
taxlaw-12712	1303	29	.	.	PUNCT
taxlaw-12712	1304	1	tax	tax	NOUN
taxlaw-12712	1304	2	complexity	complexity	NOUN
taxlaw-12712	1304	3	has	have	VERB
taxlaw-12712	1304	4	both	both	CCONJ
taxlaw-12712	1304	5	procedural	procedural	ADJ
taxlaw-12712	1304	6	and	and	CCONJ
taxlaw-12712	1304	7	substantive	substantive	ADJ
taxlaw-12712	1304	8	elements	element	NOUN
taxlaw-12712	1304	9	.	.	PUNCT
taxlaw-12712	1305	1	see	see	VERB
taxlaw-12712	1305	2	i	i	PRON
taxlaw-12712	1305	3	d.	d.	PROPN
taxlaw-12712	1305	4	at	at	ADP
taxlaw-12712	1305	5	1516	1516	NUM
taxlaw-12712	1305	6	-	-	SYM
taxlaw-12712	1305	7	17	17	NUM
taxlaw-12712	1305	8	.	.	PUNCT
taxlaw-12712	1306	1	2024	2024	NUM
taxlaw-12712	1306	2	]	]	PUNCT
taxlaw-12712	1306	3	realization	realization	NOUN
taxlaw-12712	1306	4	rule	rule	NOUN
taxlaw-12712	1306	5	as	as	ADP
taxlaw-12712	1306	6	a	a	DET
taxlaw-12712	1306	7	legal	legal	ADJ
taxlaw-12712	1306	8	standard	standard	NOUN
taxlaw-12712	1306	9	47	47	NUM
taxlaw-12712	1306	10	and	and	CCONJ
taxlaw-12712	1306	11	do	do	AUX
taxlaw-12712	1306	12	not	not	PART
taxlaw-12712	1306	13	require	require	VERB
taxlaw-12712	1306	14	rule	rule	NOUN
taxlaw-12712	1306	15	-	-	PUNCT
taxlaw-12712	1306	16	bound	bind	VERB
taxlaw-12712	1306	17	solutions	solution	NOUN
taxlaw-12712	1306	18	.	.	PUNCT
taxlaw-12712	1307	1	tax	tax	NOUN
taxlaw-12712	1307	2	law	law	NOUN
taxlaw-12712	1307	3	can	can	AUX
taxlaw-12712	1307	4	remain	remain	VERB
taxlaw-12712	1307	5	less	less	ADJ
taxlaw-12712	1307	6	complex.332	complex.332	PROPN
taxlaw-12712	1307	7	a	a	DET
taxlaw-12712	1307	8	constitutional	constitutional	ADJ
taxlaw-12712	1307	9	realization	realization	NOUN
taxlaw-12712	1307	10	requirement	requirement	NOUN
taxlaw-12712	1307	11	flips	flip	VERB
taxlaw-12712	1307	12	this	this	DET
taxlaw-12712	1307	13	strategy	strategy	NOUN
taxlaw-12712	1307	14	on	on	ADP
taxlaw-12712	1307	15	its	its	PRON
taxlaw-12712	1307	16	head	head	NOUN
taxlaw-12712	1307	17	.	.	PUNCT
taxlaw-12712	1308	1	as	as	ADP
taxlaw-12712	1308	2	a	a	DET
taxlaw-12712	1308	3	taxpayer	taxpayer	NOUN
taxlaw-12712	1308	4	-	-	PUNCT
taxlaw-12712	1308	5	initiated	initiate	VERB
taxlaw-12712	1308	6	antiabuse	antiabuse	NOUN
taxlaw-12712	1308	7	doctrine	doctrine	NOUN
taxlaw-12712	1308	8	,	,	PUNCT
taxlaw-12712	1308	9	a	a	DET
taxlaw-12712	1308	10	constitutional	constitutional	ADJ
taxlaw-12712	1308	11	realization	realization	NOUN
taxlaw-12712	1308	12	requirement	requirement	NOUN
taxlaw-12712	1308	13	allows	allow	VERB
taxlaw-12712	1308	14	taxpayers	taxpayer	NOUN
taxlaw-12712	1308	15	,	,	PUNCT
taxlaw-12712	1308	16	and	and	CCONJ
taxlaw-12712	1308	17	generally	generally	ADV
taxlaw-12712	1308	18	not	not	PART
taxlaw-12712	1308	19	the	the	DET
taxlaw-12712	1308	20	government	government	NOUN
taxlaw-12712	1308	21	,	,	PUNCT
taxlaw-12712	1308	22	to	to	PART
taxlaw-12712	1308	23	challenge	challenge	VERB
taxlaw-12712	1308	24	the	the	DET
taxlaw-12712	1308	25	existing	exist	VERB
taxlaw-12712	1308	26	code	code	NOUN
taxlaw-12712	1308	27	and	and	CCONJ
taxlaw-12712	1308	28	regulations	regulation	NOUN
taxlaw-12712	1308	29	,	,	PUNCT
taxlaw-12712	1308	30	which	which	PRON
taxlaw-12712	1308	31	rely	rely	VERB
taxlaw-12712	1308	32	deeply	deeply	ADV
taxlaw-12712	1308	33	on	on	ADP
taxlaw-12712	1308	34	concepts	concept	NOUN
taxlaw-12712	1308	35	of	of	ADP
taxlaw-12712	1308	36	realization	realization	NOUN
taxlaw-12712	1308	37	and	and	CCONJ
taxlaw-12712	1308	38	nonrealization	nonrealization	NOUN
taxlaw-12712	1308	39	.	.	PUNCT
taxlaw-12712	1309	1	these	these	DET
taxlaw-12712	1309	2	bottom	bottom	ADJ
taxlaw-12712	1309	3	-	-	PUNCT
taxlaw-12712	1309	4	up	up	ADP
taxlaw-12712	1309	5	challenges	challenge	NOUN
taxlaw-12712	1309	6	may	may	AUX
taxlaw-12712	1309	7	spur	spur	VERB
taxlaw-12712	1309	8	responses	response	NOUN
taxlaw-12712	1309	9	from	from	ADP
taxlaw-12712	1309	10	the	the	DET
taxlaw-12712	1309	11	government	government	NOUN
taxlaw-12712	1309	12	and	and	CCONJ
taxlaw-12712	1309	13	taxpayers	taxpayer	NOUN
taxlaw-12712	1309	14	,	,	PUNCT
taxlaw-12712	1309	15	and	and	CCONJ
taxlaw-12712	1309	16	these	these	DET
taxlaw-12712	1309	17	responses	response	NOUN
taxlaw-12712	1309	18	have	have	VERB
taxlaw-12712	1309	19	implications	implication	NOUN
taxlaw-12712	1309	20	—	—	PUNCT
taxlaw-12712	1309	21	generally	generally	ADV
taxlaw-12712	1309	22	negative	negative	ADJ
taxlaw-12712	1309	23	—	—	PUNCT
taxlaw-12712	1309	24	for	for	ADP
taxlaw-12712	1309	25	the	the	DET
taxlaw-12712	1309	26	tax	tax	NOUN
taxlaw-12712	1309	27	system	system	NOUN
taxlaw-12712	1309	28	’s	’s	PART
taxlaw-12712	1309	29	complexity	complexity	NOUN
taxlaw-12712	1309	30	.	.	PUNCT
taxlaw-12712	1310	1	this	this	DET
taxlaw-12712	1310	2	part	part	NOUN
taxlaw-12712	1310	3	sketches	sketch	VERB
taxlaw-12712	1310	4	these	these	DET
taxlaw-12712	1310	5	responses	response	NOUN
taxlaw-12712	1310	6	.	.	PUNCT
taxlaw-12712	1311	1	one	one	NUM
taxlaw-12712	1311	2	additional	additional	ADJ
taxlaw-12712	1311	3	question	question	NOUN
taxlaw-12712	1311	4	is	be	AUX
taxlaw-12712	1311	5	whether	whether	SCONJ
taxlaw-12712	1311	6	a	a	DET
taxlaw-12712	1311	7	constitutional	constitutional	ADJ
taxlaw-12712	1311	8	realization	realization	NOUN
taxlaw-12712	1311	9	requirement	requirement	NOUN
taxlaw-12712	1311	10	might	might	AUX
taxlaw-12712	1311	11	become	become	VERB
taxlaw-12712	1311	12	more	more	ADJ
taxlaw-12712	1311	13	rule	rule	NOUN
taxlaw-12712	1311	14	-	-	PUNCT
taxlaw-12712	1311	15	like	like	ADJ
taxlaw-12712	1311	16	over	over	ADP
taxlaw-12712	1311	17	time	time	NOUN
taxlaw-12712	1311	18	,	,	PUNCT
taxlaw-12712	1311	19	as	as	SCONJ
taxlaw-12712	1311	20	enforcement	enforcement	NOUN
taxlaw-12712	1311	21	produces	produce	VERB
taxlaw-12712	1311	22	better	well	ADJ
taxlaw-12712	1311	23	delineation	delineation	NOUN
taxlaw-12712	1311	24	of	of	ADP
taxlaw-12712	1311	25	the	the	DET
taxlaw-12712	1311	26	requirement	requirement	NOUN
taxlaw-12712	1311	27	’s	’s	PART
taxlaw-12712	1311	28	relevant	relevant	ADJ
taxlaw-12712	1311	29	facts	fact	NOUN
taxlaw-12712	1311	30	and	and	CCONJ
taxlaw-12712	1311	31	doctrinal	doctrinal	ADJ
taxlaw-12712	1311	32	elements.333	elements.333	NOUN
taxlaw-12712	1311	33	because	because	SCONJ
taxlaw-12712	1311	34	the	the	DET
taxlaw-12712	1311	35	bulk	bulk	NOUN
taxlaw-12712	1311	36	of	of	ADP
taxlaw-12712	1311	37	interpretation	interpretation	NOUN
taxlaw-12712	1311	38	of	of	ADP
taxlaw-12712	1311	39	any	any	DET
taxlaw-12712	1311	40	constitutional	constitutional	ADJ
taxlaw-12712	1311	41	realization	realization	NOUN
taxlaw-12712	1311	42	requirement	requirement	NOUN
taxlaw-12712	1311	43	will	will	AUX
taxlaw-12712	1311	44	occur	occur	VERB
taxlaw-12712	1311	45	privately	privately	ADV
taxlaw-12712	1311	46	,	,	PUNCT
taxlaw-12712	1311	47	enforcement	enforcement	NOUN
taxlaw-12712	1311	48	probably	probably	ADV
taxlaw-12712	1311	49	will	will	AUX
taxlaw-12712	1311	50	have	have	VERB
taxlaw-12712	1311	51	limited	limited	ADJ
taxlaw-12712	1311	52	effect	effect	NOUN
taxlaw-12712	1311	53	in	in	ADP
taxlaw-12712	1311	54	reducing	reduce	VERB
taxlaw-12712	1311	55	a	a	DET
taxlaw-12712	1311	56	standard	standard	NOUN
taxlaw-12712	1311	57	-	-	PUNCT
taxlaw-12712	1311	58	driven	drive	VERB
taxlaw-12712	1311	59	analysis	analysis	NOUN
taxlaw-12712	1311	60	to	to	ADP
taxlaw-12712	1311	61	a	a	DET
taxlaw-12712	1311	62	clear	clear	ADJ
taxlaw-12712	1311	63	system	system	NOUN
taxlaw-12712	1311	64	of	of	ADP
taxlaw-12712	1311	65	rules.334	rules.334	NOUN
taxlaw-12712	1311	66	indeed	indeed	ADV
taxlaw-12712	1311	67	,	,	PUNCT
taxlaw-12712	1311	68	an	an	DET
taxlaw-12712	1311	69	underdeveloped	underdeveloped	ADJ
taxlaw-12712	1311	70	realization	realization	NOUN
taxlaw-12712	1311	71	requirement	requirement	NOUN
taxlaw-12712	1311	72	may	may	AUX
taxlaw-12712	1311	73	foment	foment	VERB
taxlaw-12712	1311	74	widely	widely	ADV
taxlaw-12712	1311	75	divergent	divergent	ADJ
taxlaw-12712	1311	76	private	private	ADJ
taxlaw-12712	1311	77	positions	position	NOUN
taxlaw-12712	1311	78	that	that	PRON
taxlaw-12712	1311	79	never	never	ADV
taxlaw-12712	1311	80	surface	surface	VERB
taxlaw-12712	1311	81	in	in	ADP
taxlaw-12712	1311	82	a	a	DET
taxlaw-12712	1311	83	way	way	NOUN
taxlaw-12712	1311	84	that	that	PRON
taxlaw-12712	1311	85	settles	settle	VERB
taxlaw-12712	1311	86	norms	norm	NOUN
taxlaw-12712	1311	87	or	or	CCONJ
taxlaw-12712	1311	88	practice	practice	VERB
taxlaw-12712	1311	89	with	with	ADP
taxlaw-12712	1311	90	respect	respect	NOUN
taxlaw-12712	1311	91	to	to	ADP
taxlaw-12712	1311	92	the	the	DET
taxlaw-12712	1311	93	issue	issue	NOUN
taxlaw-12712	1311	94	.	.	PUNCT
taxlaw-12712	1312	1	for	for	ADP
taxlaw-12712	1312	2	this	this	DET
taxlaw-12712	1312	3	reason	reason	NOUN
taxlaw-12712	1312	4	,	,	PUNCT
taxlaw-12712	1312	5	a	a	DET
taxlaw-12712	1312	6	constitutional	constitutional	ADJ
taxlaw-12712	1312	7	realization	realization	NOUN
taxlaw-12712	1312	8	requirement	requirement	NOUN
taxlaw-12712	1312	9	seems	seem	VERB
taxlaw-12712	1312	10	likely	likely	ADJ
taxlaw-12712	1312	11	to	to	PART
taxlaw-12712	1312	12	retain	retain	VERB
taxlaw-12712	1312	13	its	its	PRON
taxlaw-12712	1312	14	function	function	NOUN
taxlaw-12712	1312	15	as	as	ADP
taxlaw-12712	1312	16	a	a	DET
taxlaw-12712	1312	17	taxpayer	taxpayer	NOUN
taxlaw-12712	1312	18	-	-	PUNCT
taxlaw-12712	1312	19	initiated	initiate	VERB
taxlaw-12712	1312	20	antiabuse	antiabuse	ADJ
taxlaw-12712	1312	21	doctrine	doctrine	NOUN
taxlaw-12712	1312	22	for	for	ADP
taxlaw-12712	1312	23	a	a	DET
taxlaw-12712	1312	24	substantial	substantial	ADJ
taxlaw-12712	1312	25	period	period	NOUN
taxlaw-12712	1312	26	of	of	ADP
taxlaw-12712	1312	27	time	time	NOUN
taxlaw-12712	1312	28	.	.	PUNCT
taxlaw-12712	1313	1	a.	a.	NOUN
taxlaw-12712	1313	2	government	government	NOUN
taxlaw-12712	1313	3	responses	response	NOUN
taxlaw-12712	1313	4	:	:	PUNCT
taxlaw-12712	1313	5	promulgation	promulgation	NOUN
taxlaw-12712	1313	6	tax	tax	NOUN
taxlaw-12712	1313	7	law	law	NOUN
taxlaw-12712	1313	8	has	have	AUX
taxlaw-12712	1313	9	been	be	AUX
taxlaw-12712	1313	10	described	describe	VERB
taxlaw-12712	1313	11	as	as	ADP
taxlaw-12712	1313	12	a	a	DET
taxlaw-12712	1313	13	“	"	PUNCT
taxlaw-12712	1313	14	paradigmatic	paradigmatic	ADJ
taxlaw-12712	1313	15	system	system	NOUN
taxlaw-12712	1313	16	of	of	ADP
taxlaw-12712	1313	17	rules	rule	NOUN
taxlaw-12712	1313	18	.	.	PUNCT
taxlaw-12712	1313	19	”335	”335	PUNCT
taxlaw-12712	1314	1	these	these	DET
taxlaw-12712	1314	2	rules	rule	NOUN
taxlaw-12712	1314	3	are	be	AUX
taxlaw-12712	1314	4	written	write	VERB
taxlaw-12712	1314	5	ex	ex	PRON
taxlaw-12712	1314	6	ante	ante	NOUN
taxlaw-12712	1314	7	by	by	ADP
taxlaw-12712	1314	8	government	government	NOUN
taxlaw-12712	1314	9	actors	actor	NOUN
taxlaw-12712	1314	10	,	,	PUNCT
taxlaw-12712	1314	11	principally	principally	ADV
taxlaw-12712	1314	12	congress	congress	PROPN
taxlaw-12712	1314	13	and	and	CCONJ
taxlaw-12712	1314	14	treasury	treasury	PROPN
taxlaw-12712	1314	15	,	,	PUNCT
taxlaw-12712	1314	16	in	in	ADP
taxlaw-12712	1314	17	the	the	DET
taxlaw-12712	1314	18	context	context	NOUN
taxlaw-12712	1314	19	of	of	ADP
taxlaw-12712	1314	20	government	government	NOUN
taxlaw-12712	1314	21	-	-	PUNCT
taxlaw-12712	1314	22	asserted	assert	VERB
taxlaw-12712	1314	23	antiabuse	antiabuse	ADJ
taxlaw-12712	1314	24	doctrines	doctrine	NOUN
taxlaw-12712	1314	25	that	that	PRON
taxlaw-12712	1314	26	backstop	backstop	VERB
taxlaw-12712	1314	27	these	these	DET
taxlaw-12712	1314	28	rules	rule	NOUN
taxlaw-12712	1314	29	.	.	PUNCT
taxlaw-12712	1315	1	to	to	ADP
taxlaw-12712	1315	2	the	the	DET
taxlaw-12712	1315	3	extent	extent	NOUN
taxlaw-12712	1315	4	that	that	SCONJ
taxlaw-12712	1315	5	taxpayers	taxpayer	NOUN
taxlaw-12712	1315	6	can	can	AUX
taxlaw-12712	1315	7	initiate	initiate	VERB
taxlaw-12712	1315	8	their	their	PRON
taxlaw-12712	1315	9	own	own	ADJ
taxlaw-12712	1315	10	antiabuse	antiabuse	NOUN
taxlaw-12712	1315	11	doctrine	doctrine	NOUN
taxlaw-12712	1315	12	by	by	ADP
taxlaw-12712	1315	13	asserting	assert	VERB
taxlaw-12712	1315	14	a	a	DET
taxlaw-12712	1315	15	constitutional	constitutional	ADJ
taxlaw-12712	1315	16	realization	realization	NOUN
taxlaw-12712	1315	17	requirement	requirement	NOUN
taxlaw-12712	1315	18	,	,	PUNCT
taxlaw-12712	1315	19	congress	congress	PROPN
taxlaw-12712	1315	20	and	and	CCONJ
taxlaw-12712	1315	21	treasury	treasury	PROPN
taxlaw-12712	1315	22	should	should	AUX
taxlaw-12712	1315	23	adjust	adjust	VERB
taxlaw-12712	1315	24	their	their	PRON
taxlaw-12712	1315	25	rulemaking	rulemake	VERB
taxlaw-12712	1315	26	practices	practice	NOUN
taxlaw-12712	1315	27	to	to	PART
taxlaw-12712	1315	28	reflect	reflect	VERB
taxlaw-12712	1315	29	the	the	DET
taxlaw-12712	1315	30	risk	risk	NOUN
taxlaw-12712	1315	31	that	that	SCONJ
taxlaw-12712	1315	32	their	their	PRON
taxlaw-12712	1315	33	rules	rule	NOUN
taxlaw-12712	1315	34	violate	violate	VERB
taxlaw-12712	1315	35	the	the	DET
taxlaw-12712	1315	36	constitution	constitution	NOUN
taxlaw-12712	1315	37	.	.	PUNCT
taxlaw-12712	1316	1	additionally	additionally	ADV
taxlaw-12712	1316	2	,	,	PUNCT
taxlaw-12712	1316	3	because	because	SCONJ
taxlaw-12712	1316	4	a	a	DET
taxlaw-12712	1316	5	constitutional	constitutional	ADJ
taxlaw-12712	1316	6	realization	realization	NOUN
taxlaw-12712	1316	7	requirement	requirement	NOUN
taxlaw-12712	1316	8	operates	operate	VERB
taxlaw-12712	1316	9	as	as	ADP
taxlaw-12712	1316	10	a	a	DET
taxlaw-12712	1316	11	(	(	PUNCT
taxlaw-12712	1316	12	largely	largely	ADV
taxlaw-12712	1316	13	underdeveloped	underdeveloped	ADJ
taxlaw-12712	1316	14	)	)	PUNCT
taxlaw-12712	1316	15	legal	legal	ADJ
taxlaw-12712	1316	16	standard	standard	NOUN
taxlaw-12712	1316	17	,	,	PUNCT
taxlaw-12712	1316	18	congress	congress	PROPN
taxlaw-12712	1316	19	and	and	CCONJ
taxlaw-12712	1316	20	treasury	treasury	PROPN
taxlaw-12712	1316	21	lack	lack	NOUN
taxlaw-12712	1316	22	certainty	certainty	NOUN
taxlaw-12712	1316	23	as	as	ADP
taxlaw-12712	1316	24	to	to	ADP
taxlaw-12712	1316	25	whether	whether	SCONJ
taxlaw-12712	1316	26	their	their	PRON
taxlaw-12712	1316	27	rules	rule	NOUN
taxlaw-12712	1316	28	will	will	AUX
taxlaw-12712	1316	29	survive	survive	VERB
taxlaw-12712	1316	30	taxpayers	taxpayer	NOUN
taxlaw-12712	1316	31	’	'	PUNCT
taxlaw-12712	1316	32	challenges	challenge	NOUN
taxlaw-12712	1316	33	.	.	PUNCT
taxlaw-12712	1317	1	one	one	NUM
taxlaw-12712	1317	2	possibility	possibility	NOUN
taxlaw-12712	1317	3	is	be	AUX
taxlaw-12712	1317	4	that	that	SCONJ
taxlaw-12712	1317	5	congress	congress	PROPN
taxlaw-12712	1317	6	and	and	CCONJ
taxlaw-12712	1317	7	treasury	treasury	PROPN
taxlaw-12712	1317	8	will	will	AUX
taxlaw-12712	1317	9	issue	issue	VERB
taxlaw-12712	1317	10	fewer	few	ADJ
taxlaw-12712	1317	11	rules	rule	NOUN
taxlaw-12712	1317	12	,	,	PUNCT
taxlaw-12712	1317	13	leaving	leave	VERB
taxlaw-12712	1317	14	tax	tax	NOUN
taxlaw-12712	1317	15	law	law	NOUN
taxlaw-12712	1317	16	’s	’s	PART
taxlaw-12712	1317	17	content	content	NOUN
taxlaw-12712	1317	18	underspecified	underspecified	ADJ
taxlaw-12712	1317	19	relative	relative	NOUN
taxlaw-12712	1317	20	to	to	ADP
taxlaw-12712	1317	21	congress	congress	PROPN
taxlaw-12712	1317	22	and	and	CCONJ
taxlaw-12712	1317	23	treasury	treasury	PROPN
taxlaw-12712	1317	24	’s	’s	PART
taxlaw-12712	1317	25	preferences.336	preferences.336	NOUN
taxlaw-12712	1317	26	some	some	PRON
taxlaw-12712	1317	27	of	of	ADP
taxlaw-12712	1317	28	this	this	DET
taxlaw-12712	1317	29	space	space	NOUN
taxlaw-12712	1317	30	could	could	AUX
taxlaw-12712	1317	31	be	be	AUX
taxlaw-12712	1317	32	filled	fill	VERB
taxlaw-12712	1317	33	with	with	ADP
taxlaw-12712	1317	34	“	"	PUNCT
taxlaw-12712	1317	35	symmetrical	symmetrical	ADJ
taxlaw-12712	1317	36	”	"	PUNCT
taxlaw-12712	1317	37	standards	standard	NOUN
taxlaw-12712	1317	38	that	that	PRON
taxlaw-12712	1317	39	operate	operate	VERB
taxlaw-12712	1317	40	in	in	ADP
taxlaw-12712	1317	41	a	a	DET
taxlaw-12712	1317	42	more	more	ADV
taxlaw-12712	1317	43	neutral	neutral	ADJ
taxlaw-12712	1317	44	fashion	fashion	NOUN
taxlaw-12712	1317	45	relative	relative	ADJ
taxlaw-12712	1317	46	to	to	ADP
taxlaw-12712	1317	47	antiabuse	antiabuse	VERB
taxlaw-12712	1317	48	doctrines.337	doctrines.337	PROPN
taxlaw-12712	1317	49	examples	example	NOUN
taxlaw-12712	1317	50	of	of	ADP
taxlaw-12712	1317	51	symmetrical	symmetrical	ADJ
taxlaw-12712	1317	52	standards	standard	NOUN
taxlaw-12712	1317	53	include	include	VERB
taxlaw-12712	1317	54	the	the	DET
taxlaw-12712	1317	55	distinctions	distinction	NOUN
taxlaw-12712	1317	56	between	between	ADP
taxlaw-12712	1317	57	debt	debt	NOUN
taxlaw-12712	1317	58	and	and	CCONJ
taxlaw-12712	1317	59	equity	equity	NOUN
taxlaw-12712	1317	60	and	and	CCONJ
taxlaw-12712	1317	61	between	between	ADP
taxlaw-12712	1317	62	employees	employee	NOUN
taxlaw-12712	1317	63	and	and	CCONJ
taxlaw-12712	1317	64	independent	independent	ADJ
taxlaw-12712	1317	65	contractors	contractor	NOUN
taxlaw-12712	1317	66	.	.	PUNCT
taxlaw-12712	1318	1	both	both	PRON
taxlaw-12712	1318	2	of	of	ADP
taxlaw-12712	1318	3	these	these	DET
taxlaw-12712	1318	4	examples	example	NOUN
taxlaw-12712	1318	5	impose	impose	VERB
taxlaw-12712	1318	6	notorious	notorious	ADJ
taxlaw-12712	1318	7	compliance	compliance	NOUN
taxlaw-12712	1318	8	332	332	NUM
taxlaw-12712	1318	9	the	the	DET
taxlaw-12712	1318	10	essential	essential	ADJ
taxlaw-12712	1318	11	insight	insight	NOUN
taxlaw-12712	1318	12	is	be	AUX
taxlaw-12712	1318	13	that	that	SCONJ
taxlaw-12712	1318	14	the	the	DET
taxlaw-12712	1318	15	choice	choice	NOUN
taxlaw-12712	1318	16	between	between	ADP
taxlaw-12712	1318	17	rules	rule	NOUN
taxlaw-12712	1318	18	and	and	CCONJ
taxlaw-12712	1318	19	standards	standard	NOUN
taxlaw-12712	1318	20	has	have	VERB
taxlaw-12712	1318	21	implications	implication	NOUN
taxlaw-12712	1318	22	for	for	ADP
taxlaw-12712	1318	23	complexity	complexity	NOUN
taxlaw-12712	1318	24	in	in	ADP
taxlaw-12712	1318	25	an	an	DET
taxlaw-12712	1318	26	iterative	iterative	ADJ
taxlaw-12712	1318	27	format	format	NOUN
taxlaw-12712	1318	28	where	where	SCONJ
taxlaw-12712	1318	29	planning	planning	NOUN
taxlaw-12712	1318	30	exists	exist	VERB
taxlaw-12712	1318	31	.	.	PUNCT
taxlaw-12712	1319	1	see	see	VERB
taxlaw-12712	1319	2	also	also	ADV
taxlaw-12712	1319	3	elkins	elkin	NOUN
taxlaw-12712	1319	4	,	,	PUNCT
taxlaw-12712	1319	5	supra	supra	PROPN
taxlaw-12712	1319	6	note	note	NOUN
taxlaw-12712	1319	7	2	2	NUM
taxlaw-12712	1319	8	,	,	PUNCT
taxlaw-12712	1319	9	at	at	ADP
taxlaw-12712	1319	10	54	54	NUM
taxlaw-12712	1319	11	-	-	SYM
taxlaw-12712	1319	12	55	55	NUM
taxlaw-12712	1319	13	(	(	PUNCT
taxlaw-12712	1319	14	discussing	discuss	VERB
taxlaw-12712	1319	15	the	the	DET
taxlaw-12712	1319	16	implications	implication	NOUN
taxlaw-12712	1319	17	of	of	ADP
taxlaw-12712	1319	18	planning	planning	NOUN
taxlaw-12712	1319	19	and	and	CCONJ
taxlaw-12712	1319	20	audit	audit	NOUN
taxlaw-12712	1319	21	in	in	ADP
taxlaw-12712	1319	22	the	the	DET
taxlaw-12712	1319	23	context	context	NOUN
taxlaw-12712	1319	24	of	of	ADP
taxlaw-12712	1319	25	antiabuse	antiabuse	ADJ
taxlaw-12712	1319	26	doctrines	doctrine	NOUN
taxlaw-12712	1319	27	)	)	PUNCT
taxlaw-12712	1319	28	.	.	PUNCT
taxlaw-12712	1320	1	333	333	NUM
taxlaw-12712	1320	2	see	see	VERB
taxlaw-12712	1320	3	supra	supra	PROPN
taxlaw-12712	1320	4	note	note	PROPN
taxlaw-12712	1320	5	11	11	NUM
taxlaw-12712	1320	6	(	(	PUNCT
taxlaw-12712	1320	7	discussing	discuss	VERB
taxlaw-12712	1320	8	the	the	DET
taxlaw-12712	1320	9	evolution	evolution	NOUN
taxlaw-12712	1320	10	of	of	ADP
taxlaw-12712	1320	11	standards	standard	NOUN
taxlaw-12712	1320	12	into	into	ADP
taxlaw-12712	1320	13	rules	rule	NOUN
taxlaw-12712	1320	14	)	)	PUNCT
taxlaw-12712	1320	15	.	.	PUNCT
taxlaw-12712	1321	1	334	334	NUM
taxlaw-12712	1321	2	this	this	DET
taxlaw-12712	1321	3	framing	frame	VERB
taxlaw-12712	1321	4	highlights	highlight	NOUN
taxlaw-12712	1321	5	the	the	DET
taxlaw-12712	1321	6	jurisprudential	jurisprudential	ADJ
taxlaw-12712	1321	7	ambiguity	ambiguity	NOUN
taxlaw-12712	1321	8	in	in	ADP
taxlaw-12712	1321	9	the	the	DET
taxlaw-12712	1321	10	analysis	analysis	NOUN
taxlaw-12712	1321	11	of	of	ADP
taxlaw-12712	1321	12	rules	rule	NOUN
taxlaw-12712	1321	13	and	and	CCONJ
taxlaw-12712	1321	14	standards	standard	NOUN
taxlaw-12712	1321	15	.	.	PUNCT
taxlaw-12712	1322	1	see	see	VERB
taxlaw-12712	1322	2	schlag	schlag	NOUN
taxlaw-12712	1322	3	,	,	PUNCT
taxlaw-12712	1322	4	supra	supra	ADJ
taxlaw-12712	1322	5	note	note	NOUN
taxlaw-12712	1322	6	2	2	NUM
taxlaw-12712	1322	7	,	,	PUNCT
taxlaw-12712	1322	8	at	at	ADP
taxlaw-12712	1322	9	424	424	NUM
taxlaw-12712	1322	10	-	-	SYM
taxlaw-12712	1322	11	25	25	NUM
taxlaw-12712	1322	12	.	.	PUNCT
taxlaw-12712	1322	13	335	335	NUM
taxlaw-12712	1322	14	weisbach	weisbach	NOUN
taxlaw-12712	1322	15	,	,	PUNCT
taxlaw-12712	1322	16	supra	supra	ADJ
taxlaw-12712	1322	17	note	note	NOUN
taxlaw-12712	1322	18	2	2	NUM
taxlaw-12712	1322	19	,	,	PUNCT
taxlaw-12712	1322	20	at	at	ADP
taxlaw-12712	1322	21	860	860	NUM
taxlaw-12712	1322	22	.	.	NOUN
taxlaw-12712	1322	23	336	336	NUM
taxlaw-12712	1322	24	taxpayers	taxpayer	NOUN
taxlaw-12712	1322	25	may	may	AUX
taxlaw-12712	1322	26	diverge	diverge	VERB
taxlaw-12712	1322	27	on	on	ADP
taxlaw-12712	1322	28	how	how	SCONJ
taxlaw-12712	1322	29	much	much	ADJ
taxlaw-12712	1322	30	content	content	NOUN
taxlaw-12712	1322	31	they	they	PRON
taxlaw-12712	1322	32	want	want	VERB
taxlaw-12712	1322	33	congress	congress	PROPN
taxlaw-12712	1322	34	and	and	CCONJ
taxlaw-12712	1322	35	treasury	treasury	PROPN
taxlaw-12712	1322	36	to	to	PART
taxlaw-12712	1322	37	specify	specify	VERB
taxlaw-12712	1322	38	.	.	PUNCT
taxlaw-12712	1323	1	for	for	ADP
taxlaw-12712	1323	2	this	this	DET
taxlaw-12712	1323	3	reason	reason	NOUN
taxlaw-12712	1323	4	,	,	PUNCT
taxlaw-12712	1323	5	underspecification	underspecification	NOUN
taxlaw-12712	1323	6	has	have	VERB
taxlaw-12712	1323	7	distributional	distributional	ADJ
taxlaw-12712	1323	8	effects	effect	NOUN
taxlaw-12712	1323	9	that	that	PRON
taxlaw-12712	1323	10	are	be	AUX
taxlaw-12712	1323	11	regressive	regressive	ADJ
taxlaw-12712	1323	12	if	if	SCONJ
taxlaw-12712	1323	13	better	well	ADJ
taxlaw-12712	1323	14	-	-	PUNCT
taxlaw-12712	1323	15	off	off	ADP
taxlaw-12712	1323	16	taxpayers	taxpayer	NOUN
taxlaw-12712	1323	17	prefer	prefer	VERB
taxlaw-12712	1323	18	underspecification	underspecification	NOUN
taxlaw-12712	1323	19	compared	compare	VERB
taxlaw-12712	1323	20	to	to	ADP
taxlaw-12712	1323	21	worse	bad	ADJ
taxlaw-12712	1323	22	-	-	PUNCT
taxlaw-12712	1323	23	off	off	ADP
taxlaw-12712	1323	24	taxpayers	taxpayer	NOUN
taxlaw-12712	1323	25	.	.	PUNCT
taxlaw-12712	1324	1	337	337	NUM
taxlaw-12712	1324	2	see	see	VERB
taxlaw-12712	1324	3	alex	alex	PROPN
taxlaw-12712	1324	4	raskolnikov	raskolnikov	PROPN
taxlaw-12712	1324	5	,	,	PUNCT
taxlaw-12712	1324	6	relational	relational	ADJ
taxlaw-12712	1324	7	tax	tax	NOUN
taxlaw-12712	1324	8	planning	planning	NOUN
taxlaw-12712	1324	9	under	under	ADP
taxlaw-12712	1324	10	risk	risk	NOUN
taxlaw-12712	1324	11	-	-	PUNCT
taxlaw-12712	1324	12	based	base	VERB
taxlaw-12712	1324	13	rules	rule	NOUN
taxlaw-12712	1324	14	,	,	PUNCT
taxlaw-12712	1324	15	156	156	NUM
taxlaw-12712	1324	16	u.	u.	NOUN
taxlaw-12712	1324	17	pa	pa	PROPN
taxlaw-12712	1324	18	.	.	PUNCT
taxlaw-12712	1324	19	l.	l.	PROPN
taxlaw-12712	1324	20	rev	rev	PROPN
taxlaw-12712	1324	21	.	.	PROPN
taxlaw-12712	1324	22	1181	1181	NUM
taxlaw-12712	1324	23	,	,	PUNCT
taxlaw-12712	1324	24	1193	1193	NUM
taxlaw-12712	1324	25	-	-	SYM
taxlaw-12712	1324	26	94	94	NUM
taxlaw-12712	1324	27	(	(	PUNCT
taxlaw-12712	1324	28	2008	2008	NUM
taxlaw-12712	1324	29	)	)	PUNCT
taxlaw-12712	1324	30	.	.	PUNCT
taxlaw-12712	1325	1	48	48	NUM
taxlaw-12712	1325	2	columbia	columbia	PROPN
taxlaw-12712	1325	3	journal	journal	PROPN
taxlaw-12712	1325	4	of	of	ADP
taxlaw-12712	1325	5	tax	tax	NOUN
taxlaw-12712	1325	6	law	law	NOUN
taxlaw-12712	1325	7	[	[	X
taxlaw-12712	1325	8	vol	vol	NOUN
taxlaw-12712	1325	9	.	.	PUNCT
taxlaw-12712	1326	1	16:1	16:1	NUM
taxlaw-12712	1326	2	costs	cost	NOUN
taxlaw-12712	1326	3	on	on	ADP
taxlaw-12712	1326	4	taxpayers	taxpayer	NOUN
taxlaw-12712	1326	5	and	and	CCONJ
taxlaw-12712	1326	6	adjudicators	adjudicator	NOUN
taxlaw-12712	1326	7	.	.	PUNCT
taxlaw-12712	1327	1	even	even	ADV
taxlaw-12712	1327	2	to	to	ADP
taxlaw-12712	1327	3	the	the	DET
taxlaw-12712	1327	4	extent	extent	NOUN
taxlaw-12712	1327	5	that	that	SCONJ
taxlaw-12712	1327	6	congress	congress	PROPN
taxlaw-12712	1327	7	and	and	CCONJ
taxlaw-12712	1327	8	treasury	treasury	PROPN
taxlaw-12712	1327	9	could	could	AUX
taxlaw-12712	1327	10	promulgate	promulgate	VERB
taxlaw-12712	1327	11	the	the	DET
taxlaw-12712	1327	12	same	same	ADJ
taxlaw-12712	1327	13	legal	legal	ADJ
taxlaw-12712	1327	14	content	content	NOUN
taxlaw-12712	1327	15	in	in	ADP
taxlaw-12712	1327	16	a	a	DET
taxlaw-12712	1327	17	shift	shift	NOUN
taxlaw-12712	1327	18	towards	towards	ADP
taxlaw-12712	1327	19	symmetrical	symmetrical	ADJ
taxlaw-12712	1327	20	standards	standard	NOUN
taxlaw-12712	1327	21	,	,	PUNCT
taxlaw-12712	1327	22	more	more	ADV
taxlaw-12712	1327	23	high	high	ADJ
taxlaw-12712	1327	24	-	-	PUNCT
taxlaw-12712	1327	25	frequency	frequency	NOUN
taxlaw-12712	1327	26	transactions	transaction	NOUN
taxlaw-12712	1327	27	would	would	AUX
taxlaw-12712	1327	28	be	be	AUX
taxlaw-12712	1327	29	governed	govern	VERB
taxlaw-12712	1327	30	by	by	ADP
taxlaw-12712	1327	31	standards	standard	NOUN
taxlaw-12712	1327	32	,	,	PUNCT
taxlaw-12712	1327	33	which	which	PRON
taxlaw-12712	1327	34	increase	increase	VERB
taxlaw-12712	1327	35	compliance	compliance	NOUN
taxlaw-12712	1327	36	costs	cost	NOUN
taxlaw-12712	1327	37	relative	relative	ADJ
taxlaw-12712	1327	38	to	to	ADP
taxlaw-12712	1327	39	rules.338	rules.338	PROPN
taxlaw-12712	1327	40	alternatively	alternatively	ADV
taxlaw-12712	1327	41	,	,	PUNCT
taxlaw-12712	1327	42	congress	congress	PROPN
taxlaw-12712	1327	43	and	and	CCONJ
taxlaw-12712	1327	44	treasury	treasury	PROPN
taxlaw-12712	1327	45	could	could	AUX
taxlaw-12712	1327	46	modify	modify	VERB
taxlaw-12712	1327	47	the	the	DET
taxlaw-12712	1327	48	structure	structure	NOUN
taxlaw-12712	1327	49	of	of	ADP
taxlaw-12712	1327	50	their	their	PRON
taxlaw-12712	1327	51	proposed	propose	VERB
taxlaw-12712	1327	52	rules	rule	NOUN
taxlaw-12712	1327	53	in	in	ADP
taxlaw-12712	1327	54	ways	way	NOUN
taxlaw-12712	1327	55	more	more	ADV
taxlaw-12712	1327	56	likely	likely	ADJ
taxlaw-12712	1327	57	to	to	PART
taxlaw-12712	1327	58	comport	comport	VERB
taxlaw-12712	1327	59	with	with	ADP
taxlaw-12712	1327	60	a	a	DET
taxlaw-12712	1327	61	constitutional	constitutional	ADJ
taxlaw-12712	1327	62	realization	realization	NOUN
taxlaw-12712	1327	63	requirement	requirement	NOUN
taxlaw-12712	1327	64	.	.	PUNCT
taxlaw-12712	1328	1	for	for	ADP
taxlaw-12712	1328	2	example	example	NOUN
taxlaw-12712	1328	3	,	,	PUNCT
taxlaw-12712	1328	4	assume	assume	VERB
taxlaw-12712	1328	5	that	that	SCONJ
taxlaw-12712	1328	6	congress	congress	PROPN
taxlaw-12712	1328	7	prefers	prefer	VERB
taxlaw-12712	1328	8	rule	rule	VERB
taxlaw-12712	1328	9	a	a	PRON
taxlaw-12712	1328	10	,	,	PUNCT
taxlaw-12712	1328	11	but	but	CCONJ
taxlaw-12712	1328	12	rule	rule	VERB
taxlaw-12712	1328	13	a	a	DET
taxlaw-12712	1328	14	arguably	arguably	ADV
taxlaw-12712	1328	15	is	be	AUX
taxlaw-12712	1328	16	infirm	infirm	ADJ
taxlaw-12712	1328	17	in	in	ADP
taxlaw-12712	1328	18	a	a	DET
taxlaw-12712	1328	19	constitutional	constitutional	ADJ
taxlaw-12712	1328	20	sense	sense	NOUN
taxlaw-12712	1328	21	.	.	PUNCT
taxlaw-12712	1329	1	congress	congress	PROPN
taxlaw-12712	1329	2	could	could	AUX
taxlaw-12712	1329	3	reduce	reduce	VERB
taxlaw-12712	1329	4	the	the	DET
taxlaw-12712	1329	5	odds	odd	NOUN
taxlaw-12712	1329	6	of	of	ADP
taxlaw-12712	1329	7	invalidation	invalidation	NOUN
taxlaw-12712	1329	8	(	(	PUNCT
taxlaw-12712	1329	9	or	or	CCONJ
taxlaw-12712	1329	10	nonacceptance	nonacceptance	NOUN
taxlaw-12712	1329	11	by	by	ADP
taxlaw-12712	1329	12	taxpayers	taxpayer	NOUN
taxlaw-12712	1329	13	)	)	PUNCT
taxlaw-12712	1329	14	through	through	ADP
taxlaw-12712	1329	15	three	three	NUM
taxlaw-12712	1329	16	mechanisms	mechanism	NOUN
taxlaw-12712	1329	17	:	:	PUNCT
taxlaw-12712	1329	18	congress	congress	PROPN
taxlaw-12712	1329	19	could	could	AUX
taxlaw-12712	1329	20	enact	enact	VERB
taxlaw-12712	1329	21	rules	rule	NOUN
taxlaw-12712	1329	22	b	b	PROPN
taxlaw-12712	1329	23	and	and	CCONJ
taxlaw-12712	1329	24	c	c	NOUN
taxlaw-12712	1329	25	,	,	PUNCT
taxlaw-12712	1329	26	which	which	PRON
taxlaw-12712	1329	27	together	together	ADV
taxlaw-12712	1329	28	have	have	VERB
taxlaw-12712	1329	29	the	the	DET
taxlaw-12712	1329	30	same	same	ADJ
taxlaw-12712	1329	31	effect	effect	NOUN
taxlaw-12712	1329	32	as	as	ADP
taxlaw-12712	1329	33	rule	rule	NOUN
taxlaw-12712	1329	34	a	a	DET
taxlaw-12712	1329	35	,	,	PUNCT
taxlaw-12712	1329	36	wrap	wrap	NOUN
taxlaw-12712	1329	37	rule	rule	NOUN
taxlaw-12712	1329	38	a	a	DET
taxlaw-12712	1329	39	inside	inside	ADJ
taxlaw-12712	1329	40	another	another	DET
taxlaw-12712	1329	41	policy	policy	NOUN
taxlaw-12712	1329	42	that	that	PRON
taxlaw-12712	1329	43	mitigates	mitigate	VERB
taxlaw-12712	1329	44	rule	rule	VERB
taxlaw-12712	1329	45	a	a	DET
taxlaw-12712	1329	46	’s	’s	NOUN
taxlaw-12712	1329	47	infirmity	infirmity	NOUN
taxlaw-12712	1329	48	,	,	PUNCT
taxlaw-12712	1329	49	or	or	CCONJ
taxlaw-12712	1329	50	move	move	VERB
taxlaw-12712	1329	51	rule	rule	NOUN
taxlaw-12712	1329	52	a	a	DET
taxlaw-12712	1329	53	outside	outside	NOUN
taxlaw-12712	1329	54	of	of	ADP
taxlaw-12712	1329	55	the	the	DET
taxlaw-12712	1329	56	tax	tax	NOUN
taxlaw-12712	1329	57	system.339	system.339	NOUN
taxlaw-12712	1329	58	these	these	DET
taxlaw-12712	1329	59	workarounds	workaround	NOUN
taxlaw-12712	1329	60	impose	impose	VERB
taxlaw-12712	1329	61	costs	cost	NOUN
taxlaw-12712	1329	62	when	when	SCONJ
taxlaw-12712	1329	63	lawmakers	lawmaker	NOUN
taxlaw-12712	1329	64	can	can	AUX
taxlaw-12712	1329	65	not	not	PART
taxlaw-12712	1329	66	perfectly	perfectly	ADV
taxlaw-12712	1329	67	replicate	replicate	VERB
taxlaw-12712	1329	68	the	the	DET
taxlaw-12712	1329	69	effect	effect	NOUN
taxlaw-12712	1329	70	of	of	ADP
taxlaw-12712	1329	71	rule	rule	NOUN
taxlaw-12712	1329	72	a.	a.	NOUN
taxlaw-12712	1329	73	when	when	SCONJ
taxlaw-12712	1329	74	attempting	attempt	VERB
taxlaw-12712	1329	75	to	to	PART
taxlaw-12712	1329	76	replicate	replicate	VERB
taxlaw-12712	1329	77	rule	rule	NOUN
taxlaw-12712	1329	78	a	a	PRON
taxlaw-12712	1329	79	,	,	PUNCT
taxlaw-12712	1329	80	there	there	PRON
taxlaw-12712	1329	81	may	may	AUX
taxlaw-12712	1329	82	be	be	AUX
taxlaw-12712	1329	83	unavoidable	unavoidable	ADJ
taxlaw-12712	1329	84	policy	policy	NOUN
taxlaw-12712	1329	85	changes	change	NOUN
taxlaw-12712	1329	86	.	.	PUNCT
taxlaw-12712	1330	1	similarly	similarly	ADV
taxlaw-12712	1330	2	,	,	PUNCT
taxlaw-12712	1330	3	workarounds	workaround	VERB
taxlaw-12712	1330	4	risk	risk	VERB
taxlaw-12712	1330	5	legislative	legislative	ADJ
taxlaw-12712	1330	6	errors	error	NOUN
taxlaw-12712	1330	7	to	to	ADP
taxlaw-12712	1330	8	the	the	DET
taxlaw-12712	1330	9	extent	extent	NOUN
taxlaw-12712	1330	10	that	that	SCONJ
taxlaw-12712	1330	11	they	they	PRON
taxlaw-12712	1330	12	are	be	AUX
taxlaw-12712	1330	13	more	more	ADV
taxlaw-12712	1330	14	difficult	difficult	ADJ
taxlaw-12712	1330	15	to	to	PART
taxlaw-12712	1330	16	execute	execute	VERB
taxlaw-12712	1330	17	than	than	SCONJ
taxlaw-12712	1330	18	rule	rule	VERB
taxlaw-12712	1330	19	a	a	DET
taxlaw-12712	1330	20	alone	alone	ADV
taxlaw-12712	1330	21	.	.	PUNCT
taxlaw-12712	1331	1	moreover	moreover	ADV
taxlaw-12712	1331	2	,	,	PUNCT
taxlaw-12712	1331	3	workarounds	workaround	NOUN
taxlaw-12712	1331	4	may	may	AUX
taxlaw-12712	1331	5	shift	shift	VERB
taxlaw-12712	1331	6	compliance	compliance	NOUN
taxlaw-12712	1331	7	costs	cost	NOUN
taxlaw-12712	1331	8	to	to	ADP
taxlaw-12712	1331	9	taxpayers	taxpayer	NOUN
taxlaw-12712	1331	10	and	and	CCONJ
taxlaw-12712	1331	11	adjudicators	adjudicator	NOUN
taxlaw-12712	1331	12	,	,	PUNCT
taxlaw-12712	1331	13	even	even	ADV
taxlaw-12712	1331	14	if	if	SCONJ
taxlaw-12712	1331	15	the	the	DET
taxlaw-12712	1331	16	underlying	underlie	VERB
taxlaw-12712	1331	17	policy	policy	NOUN
taxlaw-12712	1331	18	remains	remain	VERB
taxlaw-12712	1331	19	the	the	DET
taxlaw-12712	1331	20	same	same	ADJ
taxlaw-12712	1331	21	.	.	PUNCT
taxlaw-12712	1332	1	for	for	ADP
taxlaw-12712	1332	2	these	these	DET
taxlaw-12712	1332	3	reasons	reason	NOUN
taxlaw-12712	1332	4	,	,	PUNCT
taxlaw-12712	1332	5	workarounds	workaround	NOUN
taxlaw-12712	1332	6	motivated	motivate	VERB
taxlaw-12712	1332	7	by	by	ADP
taxlaw-12712	1332	8	a	a	DET
taxlaw-12712	1332	9	constitutional	constitutional	ADJ
taxlaw-12712	1332	10	realization	realization	NOUN
taxlaw-12712	1332	11	requirement	requirement	NOUN
taxlaw-12712	1332	12	are	be	AUX
taxlaw-12712	1332	13	likely	likely	ADJ
taxlaw-12712	1332	14	to	to	PART
taxlaw-12712	1332	15	be	be	AUX
taxlaw-12712	1332	16	less	less	ADV
taxlaw-12712	1332	17	effective	effective	ADJ
taxlaw-12712	1332	18	and	and	CCONJ
taxlaw-12712	1332	19	efficient	efficient	ADJ
taxlaw-12712	1332	20	than	than	ADP
taxlaw-12712	1332	21	congress	congress	PROPN
taxlaw-12712	1332	22	and	and	CCONJ
taxlaw-12712	1332	23	treasury	treasury	PROPN
taxlaw-12712	1332	24	’s	’s	PART
taxlaw-12712	1332	25	preferred	preferred	ADJ
taxlaw-12712	1332	26	rules	rule	NOUN
taxlaw-12712	1332	27	.	.	PUNCT
taxlaw-12712	1333	1	although	although	SCONJ
taxlaw-12712	1333	2	congress	congress	PROPN
taxlaw-12712	1333	3	often	often	ADV
taxlaw-12712	1333	4	deals	deal	VERB
taxlaw-12712	1333	5	with	with	ADP
taxlaw-12712	1333	6	these	these	DET
taxlaw-12712	1333	7	types	type	NOUN
taxlaw-12712	1333	8	of	of	ADP
taxlaw-12712	1333	9	workaround	workaround	NOUN
taxlaw-12712	1333	10	issues	issue	NOUN
taxlaw-12712	1333	11	,	,	PUNCT
taxlaw-12712	1333	12	a	a	DET
taxlaw-12712	1333	13	constitutional	constitutional	ADJ
taxlaw-12712	1333	14	realization	realization	NOUN
taxlaw-12712	1333	15	requirement	requirement	NOUN
taxlaw-12712	1333	16	would	would	AUX
taxlaw-12712	1333	17	increase	increase	VERB
taxlaw-12712	1333	18	this	this	DET
taxlaw-12712	1333	19	type	type	NOUN
taxlaw-12712	1333	20	of	of	ADP
taxlaw-12712	1333	21	legislative	legislative	ADJ
taxlaw-12712	1333	22	manipulation.340	manipulation.340	NOUN
taxlaw-12712	1333	23	finally	finally	ADV
taxlaw-12712	1333	24	,	,	PUNCT
taxlaw-12712	1333	25	congress	congress	PROPN
taxlaw-12712	1333	26	may	may	AUX
taxlaw-12712	1333	27	adopt	adopt	VERB
taxlaw-12712	1333	28	holistic	holistic	ADJ
taxlaw-12712	1333	29	strategies	strategy	NOUN
taxlaw-12712	1333	30	to	to	PART
taxlaw-12712	1333	31	address	address	VERB
taxlaw-12712	1333	32	constitutional	constitutional	ADJ
taxlaw-12712	1333	33	concerns	concern	NOUN
taxlaw-12712	1333	34	about	about	ADP
taxlaw-12712	1333	35	realization	realization	NOUN
taxlaw-12712	1333	36	.	.	PUNCT
taxlaw-12712	1334	1	for	for	ADP
taxlaw-12712	1334	2	example	example	NOUN
taxlaw-12712	1334	3	,	,	PUNCT
taxlaw-12712	1334	4	congress	congress	PROPN
taxlaw-12712	1334	5	may	may	AUX
taxlaw-12712	1334	6	institute	institute	VERB
taxlaw-12712	1334	7	a	a	DET
taxlaw-12712	1334	8	greater	great	ADJ
taxlaw-12712	1334	9	number	number	NOUN
taxlaw-12712	1334	10	of	of	ADP
taxlaw-12712	1334	11	elective	elective	ADJ
taxlaw-12712	1334	12	regimes	regime	NOUN
taxlaw-12712	1334	13	that	that	PRON
taxlaw-12712	1334	14	explicitly	explicitly	ADV
taxlaw-12712	1334	15	do	do	AUX
taxlaw-12712	1334	16	not	not	PART
taxlaw-12712	1334	17	rely	rely	VERB
taxlaw-12712	1334	18	on	on	ADP
taxlaw-12712	1334	19	realization.341	realization.341	NOUN
taxlaw-12712	1334	20	setting	set	VERB
taxlaw-12712	1334	21	aside	aside	ADP
taxlaw-12712	1334	22	concerns	concern	NOUN
taxlaw-12712	1334	23	about	about	ADP
taxlaw-12712	1334	24	compelled	compel	VERB
taxlaw-12712	1334	25	elections	election	NOUN
taxlaw-12712	1334	26	and	and	CCONJ
taxlaw-12712	1334	27	the	the	DET
taxlaw-12712	1334	28	adequacy	adequacy	NOUN
taxlaw-12712	1334	29	of	of	ADP
taxlaw-12712	1334	30	any	any	DET
taxlaw-12712	1334	31	waivers	waiver	NOUN
taxlaw-12712	1334	32	of	of	ADP
taxlaw-12712	1334	33	constitutional	constitutional	ADJ
taxlaw-12712	1334	34	prerogatives	prerogative	NOUN
taxlaw-12712	1334	35	,	,	PUNCT
taxlaw-12712	1334	36	elective	elective	ADJ
taxlaw-12712	1334	37	regimes	regime	NOUN
taxlaw-12712	1334	38	increase	increase	VERB
taxlaw-12712	1334	39	transactional	transactional	ADJ
taxlaw-12712	1334	40	and	and	CCONJ
taxlaw-12712	1334	41	procedural	procedural	ADJ
taxlaw-12712	1334	42	complexity	complexity	NOUN
taxlaw-12712	1334	43	.	.	PUNCT
taxlaw-12712	1335	1	unsophisticated	unsophisticated	ADJ
taxlaw-12712	1335	2	taxpayers	taxpayer	NOUN
taxlaw-12712	1335	3	are	be	AUX
taxlaw-12712	1335	4	at	at	ADP
taxlaw-12712	1335	5	a	a	DET
taxlaw-12712	1335	6	disadvantage	disadvantage	NOUN
taxlaw-12712	1335	7	in	in	ADP
taxlaw-12712	1335	8	such	such	ADJ
taxlaw-12712	1335	9	regimes	regime	NOUN
taxlaw-12712	1335	10	,	,	PUNCT
taxlaw-12712	1335	11	with	with	ADP
taxlaw-12712	1335	12	adverse	adverse	ADJ
taxlaw-12712	1335	13	equity	equity	NOUN
taxlaw-12712	1335	14	and	and	CCONJ
taxlaw-12712	1335	15	distributional	distributional	ADJ
taxlaw-12712	1335	16	consequences	consequence	NOUN
taxlaw-12712	1335	17	.	.	PUNCT
taxlaw-12712	1336	1	sophisticated	sophisticated	ADJ
taxlaw-12712	1336	2	taxpayers	taxpayer	NOUN
taxlaw-12712	1336	3	tend	tend	VERB
taxlaw-12712	1336	4	to	to	PART
taxlaw-12712	1336	5	use	use	VERB
taxlaw-12712	1336	6	elective	elective	ADJ
taxlaw-12712	1336	7	regimes	regime	NOUN
taxlaw-12712	1336	8	to	to	ADP
taxlaw-12712	1336	9	their	their	PRON
taxlaw-12712	1336	10	advantage	advantage	NOUN
taxlaw-12712	1336	11	,	,	PUNCT
taxlaw-12712	1336	12	which	which	PRON
taxlaw-12712	1336	13	can	can	AUX
taxlaw-12712	1336	14	have	have	VERB
taxlaw-12712	1336	15	unintended	unintended	ADJ
taxlaw-12712	1336	16	effects	effect	NOUN
taxlaw-12712	1336	17	on	on	ADP
taxlaw-12712	1336	18	other	other	ADJ
taxlaw-12712	1336	19	aspects	aspect	NOUN
taxlaw-12712	1336	20	of	of	ADP
taxlaw-12712	1336	21	the	the	DET
taxlaw-12712	1336	22	tax	tax	NOUN
taxlaw-12712	1336	23	system.342	system.342	PROPN
taxlaw-12712	1336	24	b.	b.	PROPN
taxlaw-12712	1336	25	taxpayer	taxpayer	PROPN
taxlaw-12712	1336	26	responses	response	NOUN
taxlaw-12712	1336	27	:	:	PUNCT
taxlaw-12712	1336	28	compliance	compliance	NOUN
taxlaw-12712	1336	29	in	in	ADP
taxlaw-12712	1336	30	general	general	ADJ
taxlaw-12712	1336	31	,	,	PUNCT
taxlaw-12712	1336	32	a	a	DET
taxlaw-12712	1336	33	constitutional	constitutional	ADJ
taxlaw-12712	1336	34	realization	realization	NOUN
taxlaw-12712	1336	35	requirement	requirement	NOUN
taxlaw-12712	1336	36	is	be	AUX
taxlaw-12712	1336	37	likely	likely	ADJ
taxlaw-12712	1336	38	to	to	PART
taxlaw-12712	1336	39	encourage	encourage	VERB
taxlaw-12712	1336	40	338	338	NUM
taxlaw-12712	1336	41	kaplow	kaplow	NOUN
taxlaw-12712	1336	42	,	,	PUNCT
taxlaw-12712	1336	43	supra	supra	PROPN
taxlaw-12712	1336	44	note	note	NOUN
taxlaw-12712	1336	45	2	2	NUM
taxlaw-12712	1336	46	,	,	PUNCT
taxlaw-12712	1336	47	at	at	ADP
taxlaw-12712	1336	48	577	577	NUM
taxlaw-12712	1336	49	.	.	PUNCT
taxlaw-12712	1337	1	implicitly	implicitly	ADV
taxlaw-12712	1337	2	,	,	PUNCT
taxlaw-12712	1337	3	congress	congress	PROPN
taxlaw-12712	1337	4	and	and	CCONJ
taxlaw-12712	1337	5	treasury	treasury	PROPN
taxlaw-12712	1337	6	also	also	ADV
taxlaw-12712	1337	7	could	could	AUX
taxlaw-12712	1337	8	rely	rely	VERB
taxlaw-12712	1337	9	more	more	ADV
taxlaw-12712	1337	10	heavily	heavily	ADV
taxlaw-12712	1337	11	on	on	ADP
taxlaw-12712	1337	12	antiabuse	antiabuse	ADJ
taxlaw-12712	1337	13	doctrines	doctrine	NOUN
taxlaw-12712	1337	14	,	,	PUNCT
taxlaw-12712	1337	15	which	which	PRON
taxlaw-12712	1337	16	is	be	AUX
taxlaw-12712	1337	17	discussed	discuss	VERB
taxlaw-12712	1337	18	below	below	ADV
taxlaw-12712	1337	19	.	.	PUNCT
taxlaw-12712	1338	1	339	339	NUM
taxlaw-12712	1338	2	for	for	ADP
taxlaw-12712	1338	3	the	the	DET
taxlaw-12712	1338	4	reverse	reverse	ADJ
taxlaw-12712	1338	5	phenomenon	phenomenon	NOUN
taxlaw-12712	1338	6	,	,	PUNCT
taxlaw-12712	1338	7	see	see	VERB
taxlaw-12712	1338	8	nfib	nfib	ADJ
taxlaw-12712	1338	9	v.	v.	ADP
taxlaw-12712	1338	10	sebelius	sebelius	PROPN
taxlaw-12712	1338	11	,	,	PUNCT
taxlaw-12712	1338	12	567	567	NUM
taxlaw-12712	1338	13	u.s	u.s	PROPN
taxlaw-12712	1338	14	.	.	PROPN
taxlaw-12712	1338	15	519	519	NUM
taxlaw-12712	1338	16	,	,	PUNCT
taxlaw-12712	1338	17	570	570	NUM
taxlaw-12712	1338	18	(	(	PUNCT
taxlaw-12712	1338	19	2012	2012	NUM
taxlaw-12712	1338	20	)	)	PUNCT
taxlaw-12712	1338	21	(	(	PUNCT
taxlaw-12712	1338	22	holding	hold	VERB
taxlaw-12712	1338	23	the	the	DET
taxlaw-12712	1338	24	individual	individual	ADJ
taxlaw-12712	1338	25	mandate	mandate	NOUN
taxlaw-12712	1338	26	for	for	ADP
taxlaw-12712	1338	27	healthcare	healthcare	NOUN
taxlaw-12712	1338	28	constitutional	constitutional	ADJ
taxlaw-12712	1338	29	because	because	SCONJ
taxlaw-12712	1338	30	it	it	PRON
taxlaw-12712	1338	31	was	be	AUX
taxlaw-12712	1338	32	a	a	DET
taxlaw-12712	1338	33	tax	tax	NOUN
taxlaw-12712	1338	34	)	)	PUNCT
taxlaw-12712	1338	35	.	.	PUNCT
taxlaw-12712	1339	1	340	340	NUM
taxlaw-12712	1339	2	this	this	DET
taxlaw-12712	1339	3	effect	effect	NOUN
taxlaw-12712	1339	4	could	could	AUX
taxlaw-12712	1339	5	be	be	AUX
taxlaw-12712	1339	6	described	describe	VERB
taxlaw-12712	1339	7	as	as	ADP
taxlaw-12712	1339	8	uncommon	uncommon	ADJ
taxlaw-12712	1339	9	legislative	legislative	ADJ
taxlaw-12712	1339	10	strategies	strategy	NOUN
taxlaw-12712	1339	11	becoming	become	VERB
taxlaw-12712	1339	12	common	common	ADJ
taxlaw-12712	1339	13	,	,	PUNCT
taxlaw-12712	1339	14	with	with	ADP
taxlaw-12712	1339	15	concomitant	concomitant	ADJ
taxlaw-12712	1339	16	implications	implication	NOUN
taxlaw-12712	1339	17	for	for	ADP
taxlaw-12712	1339	18	complexity	complexity	NOUN
taxlaw-12712	1339	19	.	.	PUNCT
taxlaw-12712	1340	1	341	341	NUM
taxlaw-12712	1340	2	for	for	ADP
taxlaw-12712	1340	3	a	a	DET
taxlaw-12712	1340	4	discussion	discussion	NOUN
taxlaw-12712	1340	5	of	of	ADP
taxlaw-12712	1340	6	elections	election	NOUN
taxlaw-12712	1340	7	under	under	ADP
taxlaw-12712	1340	8	a	a	DET
taxlaw-12712	1340	9	constitutional	constitutional	ADJ
taxlaw-12712	1340	10	realization	realization	NOUN
taxlaw-12712	1340	11	requirement	requirement	NOUN
taxlaw-12712	1340	12	,	,	PUNCT
taxlaw-12712	1340	13	see	see	VERB
taxlaw-12712	1340	14	supra	supra	ADJ
taxlaw-12712	1340	15	text	text	NOUN
taxlaw-12712	1340	16	accompanying	accompanying	ADJ
taxlaw-12712	1340	17	notes	note	NOUN
taxlaw-12712	1340	18	302	302	NUM
taxlaw-12712	1340	19	-	-	SYM
taxlaw-12712	1340	20	08	08	NUM
taxlaw-12712	1340	21	.	.	PUNCT
taxlaw-12712	1341	1	another	another	DET
taxlaw-12712	1341	2	holistic	holistic	ADJ
taxlaw-12712	1341	3	strategy	strategy	NOUN
taxlaw-12712	1341	4	could	could	AUX
taxlaw-12712	1341	5	be	be	AUX
taxlaw-12712	1341	6	to	to	PART
taxlaw-12712	1341	7	increase	increase	VERB
taxlaw-12712	1341	8	substitute	substitute	ADJ
taxlaw-12712	1341	9	taxation	taxation	NOUN
taxlaw-12712	1341	10	of	of	ADP
taxlaw-12712	1341	11	counterparties	counterpartie	NOUN
taxlaw-12712	1341	12	to	to	PART
taxlaw-12712	1341	13	nonrealization	nonrealization	VERB
taxlaw-12712	1341	14	transactions	transaction	NOUN
taxlaw-12712	1341	15	or	or	CCONJ
taxlaw-12712	1341	16	to	to	AUX
taxlaw-12712	1341	17	disallow	disallow	VERB
taxlaw-12712	1341	18	losses	loss	NOUN
taxlaw-12712	1341	19	to	to	PART
taxlaw-12712	1341	20	curb	curb	VERB
taxlaw-12712	1341	21	abuse	abuse	NOUN
taxlaw-12712	1341	22	(	(	PUNCT
taxlaw-12712	1341	23	which	which	PRON
taxlaw-12712	1341	24	might	might	AUX
taxlaw-12712	1341	25	be	be	AUX
taxlaw-12712	1341	26	permissible	permissible	ADJ
taxlaw-12712	1341	27	,	,	PUNCT
taxlaw-12712	1341	28	if	if	SCONJ
taxlaw-12712	1341	29	a	a	DET
taxlaw-12712	1341	30	constitutional	constitutional	ADJ
taxlaw-12712	1341	31	realization	realization	NOUN
taxlaw-12712	1341	32	requirement	requirement	NOUN
taxlaw-12712	1341	33	is	be	AUX
taxlaw-12712	1341	34	asymmetrical	asymmetrical	ADJ
taxlaw-12712	1341	35	with	with	ADP
taxlaw-12712	1341	36	respect	respect	NOUN
taxlaw-12712	1341	37	to	to	ADP
taxlaw-12712	1341	38	gain	gain	VERB
taxlaw-12712	1341	39	and	and	CCONJ
taxlaw-12712	1341	40	loss	loss	NOUN
taxlaw-12712	1341	41	)	)	PUNCT
taxlaw-12712	1341	42	.	.	PUNCT
taxlaw-12712	1342	1	342	342	NUM
taxlaw-12712	1342	2	see	see	VERB
taxlaw-12712	1342	3	,	,	PUNCT
taxlaw-12712	1342	4	e.g.	e.g.	ADV
taxlaw-12712	1342	5	,	,	PUNCT
taxlaw-12712	1342	6	steven	steven	PROPN
taxlaw-12712	1342	7	a.	a.	PROPN
taxlaw-12712	1342	8	dean	dean	PROPN
taxlaw-12712	1342	9	,	,	PUNCT
taxlaw-12712	1342	10	attractive	attractive	ADJ
taxlaw-12712	1342	11	complexity	complexity	NOUN
taxlaw-12712	1342	12	:	:	PUNCT
taxlaw-12712	1342	13	tax	tax	NOUN
taxlaw-12712	1342	14	deregulation	deregulation	NOUN
taxlaw-12712	1342	15	,	,	PUNCT
taxlaw-12712	1342	16	the	the	DET
taxlaw-12712	1342	17	check	check	NOUN
taxlaw-12712	1342	18	-	-	PUNCT
taxlaw-12712	1342	19	the	the	DET
taxlaw-12712	1342	20	-	-	PUNCT
taxlaw-12712	1342	21	box	box	NOUN
taxlaw-12712	1342	22	election	election	NOUN
taxlaw-12712	1342	23	,	,	PUNCT
taxlaw-12712	1342	24	and	and	CCONJ
taxlaw-12712	1342	25	the	the	DET
taxlaw-12712	1342	26	future	future	NOUN
taxlaw-12712	1342	27	of	of	ADP
taxlaw-12712	1342	28	tax	tax	NOUN
taxlaw-12712	1342	29	simplification	simplification	NOUN
taxlaw-12712	1342	30	,	,	PUNCT
taxlaw-12712	1342	31	34	34	NUM
taxlaw-12712	1342	32	hofstra	hofstra	PROPN
taxlaw-12712	1342	33	l.	l.	PROPN
taxlaw-12712	1342	34	rev	rev	PROPN
taxlaw-12712	1342	35	.	.	PROPN
taxlaw-12712	1342	36	405	405	NUM
taxlaw-12712	1342	37	,	,	PUNCT
taxlaw-12712	1342	38	453	453	NUM
taxlaw-12712	1342	39	-	-	SYM
taxlaw-12712	1342	40	55	55	NUM
taxlaw-12712	1342	41	(	(	PUNCT
taxlaw-12712	1342	42	2005	2005	NUM
taxlaw-12712	1342	43	)	)	PUNCT
taxlaw-12712	1342	44	;	;	PUNCT
taxlaw-12712	1342	45	heather	heather	PROPN
taxlaw-12712	1342	46	m.	m.	NOUN
taxlaw-12712	1342	47	field	field	NOUN
taxlaw-12712	1342	48	,	,	PUNCT
taxlaw-12712	1342	49	checking	check	VERB
taxlaw-12712	1342	50	in	in	ADP
taxlaw-12712	1342	51	on	on	ADP
taxlaw-12712	1342	52	“	"	PUNCT
taxlaw-12712	1342	53	check	check	VERB
taxlaw-12712	1342	54	-	-	PUNCT
taxlaw-12712	1342	55	the	the	DET
taxlaw-12712	1342	56	-	-	PUNCT
taxlaw-12712	1342	57	box	box	NOUN
taxlaw-12712	1342	58	”	"	PUNCT
taxlaw-12712	1342	59	,	,	PUNCT
taxlaw-12712	1342	60	42	42	NUM
taxlaw-12712	1342	61	loy	loy	PROPN
taxlaw-12712	1342	62	.	.	PUNCT
taxlaw-12712	1343	1	l.a	l.a	PROPN
taxlaw-12712	1343	2	.	.	PROPN
taxlaw-12712	1343	3	l.	l.	PROPN
taxlaw-12712	1343	4	rev	rev	PROPN
taxlaw-12712	1343	5	.	.	PROPN
taxlaw-12712	1343	6	451	451	NUM
taxlaw-12712	1343	7	,	,	PUNCT
taxlaw-12712	1343	8	481	481	NUM
taxlaw-12712	1343	9	(	(	PUNCT
taxlaw-12712	1343	10	2009	2009	NUM
taxlaw-12712	1343	11	)	)	PUNCT
taxlaw-12712	1343	12	.	.	PUNCT
taxlaw-12712	1344	1	2024	2024	NUM
taxlaw-12712	1344	2	]	]	PUNCT
taxlaw-12712	1344	3	realization	realization	NOUN
taxlaw-12712	1344	4	rule	rule	NOUN
taxlaw-12712	1344	5	as	as	ADP
taxlaw-12712	1344	6	a	a	DET
taxlaw-12712	1344	7	legal	legal	ADJ
taxlaw-12712	1344	8	standard	standard	ADJ
taxlaw-12712	1344	9	49	49	NUM
taxlaw-12712	1344	10	planned	plan	VERB
taxlaw-12712	1344	11	transactions	transaction	NOUN
taxlaw-12712	1344	12	.	.	PUNCT
taxlaw-12712	1345	1	to	to	ADP
taxlaw-12712	1345	2	the	the	DET
taxlaw-12712	1345	3	extent	extent	NOUN
taxlaw-12712	1345	4	that	that	SCONJ
taxlaw-12712	1345	5	these	these	DET
taxlaw-12712	1345	6	transactions	transaction	NOUN
taxlaw-12712	1345	7	become	become	VERB
taxlaw-12712	1345	8	common	common	ADJ
taxlaw-12712	1345	9	,	,	PUNCT
taxlaw-12712	1345	10	the	the	DET
taxlaw-12712	1345	11	government	government	NOUN
taxlaw-12712	1345	12	must	must	AUX
taxlaw-12712	1345	13	enact	enact	VERB
taxlaw-12712	1345	14	rules	rule	NOUN
taxlaw-12712	1345	15	to	to	PART
taxlaw-12712	1345	16	regulate	regulate	VERB
taxlaw-12712	1345	17	these	these	DET
taxlaw-12712	1345	18	transactions	transaction	NOUN
taxlaw-12712	1345	19	or	or	CCONJ
taxlaw-12712	1345	20	rely	rely	VERB
taxlaw-12712	1345	21	on	on	ADP
taxlaw-12712	1345	22	governmentasserted	governmentasserte	VERB
taxlaw-12712	1345	23	antiabuse	antiabuse	ADJ
taxlaw-12712	1345	24	doctrines	doctrine	NOUN
taxlaw-12712	1345	25	to	to	PART
taxlaw-12712	1345	26	deter	deter	VERB
taxlaw-12712	1345	27	these	these	DET
taxlaw-12712	1345	28	transactions	transaction	NOUN
taxlaw-12712	1345	29	.	.	PUNCT
taxlaw-12712	1346	1	if	if	SCONJ
taxlaw-12712	1346	2	the	the	DET
taxlaw-12712	1346	3	government	government	NOUN
taxlaw-12712	1346	4	generates	generate	VERB
taxlaw-12712	1346	5	more	more	ADJ
taxlaw-12712	1346	6	rules	rule	NOUN
taxlaw-12712	1346	7	,	,	PUNCT
taxlaw-12712	1346	8	complexity	complexity	NOUN
taxlaw-12712	1346	9	increases	increase	NOUN
taxlaw-12712	1346	10	,	,	PUNCT
taxlaw-12712	1346	11	as	as	SCONJ
taxlaw-12712	1346	12	do	do	VERB
taxlaw-12712	1346	13	the	the	DET
taxlaw-12712	1346	14	costs	cost	NOUN
taxlaw-12712	1346	15	of	of	ADP
taxlaw-12712	1346	16	compliance	compliance	NOUN
taxlaw-12712	1346	17	for	for	ADP
taxlaw-12712	1346	18	taxpayers	taxpayer	NOUN
taxlaw-12712	1346	19	that	that	PRON
taxlaw-12712	1346	20	do	do	AUX
taxlaw-12712	1346	21	not	not	PART
taxlaw-12712	1346	22	plan	plan	VERB
taxlaw-12712	1346	23	but	but	CCONJ
taxlaw-12712	1346	24	still	still	ADV
taxlaw-12712	1346	25	must	must	AUX
taxlaw-12712	1346	26	learn	learn	VERB
taxlaw-12712	1346	27	about	about	ADP
taxlaw-12712	1346	28	the	the	DET
taxlaw-12712	1346	29	law	law	NOUN
taxlaw-12712	1346	30	.	.	PUNCT
taxlaw-12712	1347	1	if	if	SCONJ
taxlaw-12712	1347	2	the	the	DET
taxlaw-12712	1347	3	government	government	NOUN
taxlaw-12712	1347	4	presses	press	VERB
taxlaw-12712	1347	5	other	other	ADJ
taxlaw-12712	1347	6	antiabuse	antiabuse	ADJ
taxlaw-12712	1347	7	doctrines	doctrine	NOUN
taxlaw-12712	1347	8	in	in	ADP
taxlaw-12712	1347	9	enforcement	enforcement	NOUN
taxlaw-12712	1347	10	,	,	PUNCT
taxlaw-12712	1347	11	the	the	DET
taxlaw-12712	1347	12	costs	cost	NOUN
taxlaw-12712	1347	13	of	of	ADP
taxlaw-12712	1347	14	enforcement	enforcement	NOUN
taxlaw-12712	1347	15	rise.343	rise.343	ADP
taxlaw-12712	1347	16	this	this	DET
taxlaw-12712	1347	17	dynamic	dynamic	ADJ
taxlaw-12712	1347	18	relies	rely	VERB
taxlaw-12712	1347	19	on	on	ADP
taxlaw-12712	1347	20	the	the	DET
taxlaw-12712	1347	21	fact	fact	NOUN
taxlaw-12712	1347	22	that	that	SCONJ
taxlaw-12712	1347	23	a	a	DET
taxlaw-12712	1347	24	constitutional	constitutional	ADJ
taxlaw-12712	1347	25	realization	realization	NOUN
taxlaw-12712	1347	26	requirement	requirement	NOUN
taxlaw-12712	1347	27	operates	operate	VERB
taxlaw-12712	1347	28	as	as	ADP
taxlaw-12712	1347	29	a	a	DET
taxlaw-12712	1347	30	taxpayerinitiated	taxpayerinitiate	VERB
taxlaw-12712	1347	31	antiabuse	antiabuse	NOUN
taxlaw-12712	1347	32	doctrine	doctrine	NOUN
taxlaw-12712	1347	33	.	.	PUNCT
taxlaw-12712	1348	1	taxpayers	taxpayer	NOUN
taxlaw-12712	1348	2	,	,	PUNCT
taxlaw-12712	1348	3	in	in	ADP
taxlaw-12712	1348	4	a	a	DET
taxlaw-12712	1348	5	sense	sense	NOUN
taxlaw-12712	1348	6	,	,	PUNCT
taxlaw-12712	1348	7	act	act	VERB
taxlaw-12712	1348	8	as	as	ADP
taxlaw-12712	1348	9	portfolio	portfolio	NOUN
taxlaw-12712	1348	10	managers	manager	NOUN
taxlaw-12712	1348	11	with	with	ADP
taxlaw-12712	1348	12	respect	respect	NOUN
taxlaw-12712	1348	13	to	to	ADP
taxlaw-12712	1348	14	their	their	PRON
taxlaw-12712	1348	15	tax	tax	NOUN
taxlaw-12712	1348	16	compliance	compliance	NOUN
taxlaw-12712	1348	17	risk	risk	NOUN
taxlaw-12712	1348	18	.	.	PUNCT
taxlaw-12712	1349	1	for	for	ADP
taxlaw-12712	1349	2	tax	tax	NOUN
taxlaw-12712	1349	3	-	-	PUNCT
taxlaw-12712	1349	4	planned	plan	VERB
taxlaw-12712	1349	5	transactions	transaction	NOUN
taxlaw-12712	1349	6	,	,	PUNCT
taxlaw-12712	1349	7	a	a	DET
taxlaw-12712	1349	8	constitutional	constitutional	ADJ
taxlaw-12712	1349	9	realization	realization	NOUN
taxlaw-12712	1349	10	requirement	requirement	NOUN
taxlaw-12712	1349	11	gives	give	VERB
taxlaw-12712	1349	12	taxpayers	taxpayer	NOUN
taxlaw-12712	1349	13	another	another	DET
taxlaw-12712	1349	14	tool	tool	NOUN
taxlaw-12712	1349	15	to	to	PART
taxlaw-12712	1349	16	succeed	succeed	VERB
taxlaw-12712	1349	17	against	against	ADP
taxlaw-12712	1349	18	the	the	DET
taxlaw-12712	1349	19	government	government	NOUN
taxlaw-12712	1349	20	during	during	ADP
taxlaw-12712	1349	21	enforcement	enforcement	NOUN
taxlaw-12712	1349	22	proceedings	proceeding	NOUN
taxlaw-12712	1349	23	.	.	PUNCT
taxlaw-12712	1350	1	in	in	ADP
taxlaw-12712	1350	2	addition	addition	NOUN
taxlaw-12712	1350	3	,	,	PUNCT
taxlaw-12712	1350	4	taxpayer	taxpayer	NOUN
taxlaw-12712	1350	5	antiabuse	antiabuse	PROPN
taxlaw-12712	1350	6	doctrines	doctrine	NOUN
taxlaw-12712	1350	7	tend	tend	VERB
taxlaw-12712	1350	8	to	to	PART
taxlaw-12712	1350	9	smooth	smooth	VERB
taxlaw-12712	1350	10	discontinuities	discontinuity	NOUN
taxlaw-12712	1350	11	in	in	ADP
taxlaw-12712	1350	12	rules	rule	NOUN
taxlaw-12712	1350	13	from	from	ADP
taxlaw-12712	1350	14	taxpayers	taxpayer	NOUN
taxlaw-12712	1350	15	’	’	PART
taxlaw-12712	1350	16	perspectives	perspective	NOUN
taxlaw-12712	1350	17	only	only	ADV
taxlaw-12712	1350	18	,	,	PUNCT
taxlaw-12712	1350	19	which	which	PRON
taxlaw-12712	1350	20	allows	allow	VERB
taxlaw-12712	1350	21	for	for	ADP
taxlaw-12712	1350	22	favorable	favorable	ADJ
taxlaw-12712	1350	23	outcomes	outcome	NOUN
taxlaw-12712	1350	24	,	,	PUNCT
taxlaw-12712	1350	25	even	even	ADV
taxlaw-12712	1350	26	if	if	SCONJ
taxlaw-12712	1350	27	taxpayers	taxpayer	NOUN
taxlaw-12712	1350	28	misjudge	misjudge	VERB
taxlaw-12712	1350	29	any	any	DET
taxlaw-12712	1350	30	arbitrage	arbitrage	NOUN
taxlaw-12712	1350	31	points	point	NOUN
taxlaw-12712	1350	32	in	in	ADP
taxlaw-12712	1350	33	tax	tax	NOUN
taxlaw-12712	1350	34	-	-	PUNCT
taxlaw-12712	1350	35	planned	plan	VERB
taxlaw-12712	1350	36	transactions	transaction	NOUN
taxlaw-12712	1350	37	.	.	PUNCT
taxlaw-12712	1351	1	for	for	ADP
taxlaw-12712	1351	2	these	these	DET
taxlaw-12712	1351	3	reasons	reason	NOUN
taxlaw-12712	1351	4	,	,	PUNCT
taxlaw-12712	1351	5	a	a	DET
taxlaw-12712	1351	6	constitutional	constitutional	ADJ
taxlaw-12712	1351	7	realization	realization	NOUN
taxlaw-12712	1351	8	requirement	requirement	NOUN
taxlaw-12712	1351	9	reduces	reduce	VERB
taxlaw-12712	1351	10	taxpayers	taxpayer	NOUN
taxlaw-12712	1351	11	’	'	PUNCT
taxlaw-12712	1351	12	risk	risk	NOUN
taxlaw-12712	1351	13	with	with	ADP
taxlaw-12712	1351	14	respect	respect	NOUN
taxlaw-12712	1351	15	to	to	ADP
taxlaw-12712	1351	16	highly	highly	ADV
taxlaw-12712	1351	17	tax	tax	NOUN
taxlaw-12712	1351	18	-	-	PUNCT
taxlaw-12712	1351	19	planned	plan	VERB
taxlaw-12712	1351	20	transactions	transaction	NOUN
taxlaw-12712	1351	21	,	,	PUNCT
taxlaw-12712	1351	22	and	and	CCONJ
taxlaw-12712	1351	23	taxpayers	taxpayer	NOUN
taxlaw-12712	1351	24	will	will	AUX
taxlaw-12712	1351	25	have	have	VERB
taxlaw-12712	1351	26	an	an	DET
taxlaw-12712	1351	27	incentive	incentive	NOUN
taxlaw-12712	1351	28	to	to	PART
taxlaw-12712	1351	29	engage	engage	VERB
taxlaw-12712	1351	30	in	in	ADP
taxlaw-12712	1351	31	more	more	ADJ
taxlaw-12712	1351	32	of	of	ADP
taxlaw-12712	1351	33	these	these	DET
taxlaw-12712	1351	34	types	type	NOUN
taxlaw-12712	1351	35	of	of	ADP
taxlaw-12712	1351	36	transactions	transaction	NOUN
taxlaw-12712	1351	37	.	.	PUNCT
taxlaw-12712	1352	1	somewhat	somewhat	ADV
taxlaw-12712	1352	2	counterintuitively	counterintuitively	ADV
taxlaw-12712	1352	3	,	,	PUNCT
taxlaw-12712	1352	4	a	a	DET
taxlaw-12712	1352	5	constitutional	constitutional	ADJ
taxlaw-12712	1352	6	realization	realization	NOUN
taxlaw-12712	1352	7	requirement	requirement	NOUN
taxlaw-12712	1352	8	also	also	ADV
taxlaw-12712	1352	9	increases	increase	VERB
taxlaw-12712	1352	10	taxpayers	taxpayer	NOUN
taxlaw-12712	1352	11	’	'	PUNCT
taxlaw-12712	1352	12	risk	risk	NOUN
taxlaw-12712	1352	13	with	with	ADP
taxlaw-12712	1352	14	respect	respect	NOUN
taxlaw-12712	1352	15	to	to	ADP
taxlaw-12712	1352	16	transactions	transaction	NOUN
taxlaw-12712	1352	17	that	that	PRON
taxlaw-12712	1352	18	do	do	AUX
taxlaw-12712	1352	19	not	not	PART
taxlaw-12712	1352	20	reflect	reflect	VERB
taxlaw-12712	1352	21	tax	tax	NOUN
taxlaw-12712	1352	22	planning	planning	NOUN
taxlaw-12712	1352	23	.	.	PUNCT
taxlaw-12712	1353	1	although	although	SCONJ
taxlaw-12712	1353	2	treasury	treasury	PROPN
taxlaw-12712	1353	3	may	may	AUX
taxlaw-12712	1353	4	not	not	PART
taxlaw-12712	1353	5	challenge	challenge	VERB
taxlaw-12712	1353	6	these	these	DET
taxlaw-12712	1353	7	everyday	everyday	ADJ
taxlaw-12712	1353	8	transactions	transaction	NOUN
taxlaw-12712	1353	9	on	on	ADP
taxlaw-12712	1353	10	audit	audit	NOUN
taxlaw-12712	1353	11	,	,	PUNCT
taxlaw-12712	1353	12	other	other	ADJ
taxlaw-12712	1353	13	taxpayers	taxpayer	NOUN
taxlaw-12712	1353	14	,	,	PUNCT
taxlaw-12712	1353	15	through	through	ADP
taxlaw-12712	1353	16	their	their	PRON
taxlaw-12712	1353	17	use	use	NOUN
taxlaw-12712	1353	18	of	of	ADP
taxlaw-12712	1353	19	a	a	DET
taxlaw-12712	1353	20	constitutional	constitutional	ADJ
taxlaw-12712	1353	21	realization	realization	NOUN
taxlaw-12712	1353	22	requirement	requirement	NOUN
taxlaw-12712	1353	23	,	,	PUNCT
taxlaw-12712	1353	24	may	may	AUX
taxlaw-12712	1353	25	cast	cast	VERB
taxlaw-12712	1353	26	doubt	doubt	NOUN
taxlaw-12712	1353	27	on	on	ADP
taxlaw-12712	1353	28	the	the	DET
taxlaw-12712	1353	29	tax	tax	NOUN
taxlaw-12712	1353	30	system	system	NOUN
taxlaw-12712	1353	31	’s	’s	PART
taxlaw-12712	1353	32	underlying	underlie	VERB
taxlaw-12712	1353	33	infrastructural	infrastructural	ADJ
taxlaw-12712	1353	34	rules	rule	NOUN
taxlaw-12712	1353	35	through	through	ADP
taxlaw-12712	1353	36	the	the	DET
taxlaw-12712	1353	37	“	"	PUNCT
taxlaw-12712	1353	38	hollowing	hollow	VERB
taxlaw-12712	1353	39	out	out	ADP
taxlaw-12712	1353	40	”	"	PUNCT
taxlaw-12712	1353	41	process	process	NOUN
taxlaw-12712	1353	42	described	describe	VERB
taxlaw-12712	1353	43	in	in	ADP
taxlaw-12712	1353	44	this	this	DET
taxlaw-12712	1353	45	article	article	NOUN
taxlaw-12712	1353	46	.	.	PUNCT
taxlaw-12712	1354	1	this	this	PRON
taxlaw-12712	1354	2	manufactured	manufacture	VERB
taxlaw-12712	1354	3	doubt	doubt	NOUN
taxlaw-12712	1354	4	may	may	AUX
taxlaw-12712	1354	5	reduce	reduce	VERB
taxlaw-12712	1354	6	taxpayers	taxpayer	NOUN
taxlaw-12712	1354	7	’	’	PART
taxlaw-12712	1354	8	confidence	confidence	NOUN
taxlaw-12712	1354	9	in	in	ADP
taxlaw-12712	1354	10	how	how	SCONJ
taxlaw-12712	1354	11	everyday	everyday	ADJ
taxlaw-12712	1354	12	transactions	transaction	NOUN
taxlaw-12712	1354	13	are	be	AUX
taxlaw-12712	1354	14	treated	treat	VERB
taxlaw-12712	1354	15	,	,	PUNCT
taxlaw-12712	1354	16	or	or	CCONJ
taxlaw-12712	1354	17	how	how	SCONJ
taxlaw-12712	1354	18	the	the	DET
taxlaw-12712	1354	19	underlying	underlying	ADJ
taxlaw-12712	1354	20	mechanics	mechanic	NOUN
taxlaw-12712	1354	21	of	of	ADP
taxlaw-12712	1354	22	the	the	DET
taxlaw-12712	1354	23	code	code	NOUN
taxlaw-12712	1354	24	and	and	CCONJ
taxlaw-12712	1354	25	regulations	regulation	NOUN
taxlaw-12712	1354	26	operate	operate	VERB
taxlaw-12712	1354	27	.	.	PUNCT
taxlaw-12712	1355	1	in	in	ADP
taxlaw-12712	1355	2	this	this	DET
taxlaw-12712	1355	3	way	way	NOUN
taxlaw-12712	1355	4	,	,	PUNCT
taxlaw-12712	1355	5	a	a	DET
taxlaw-12712	1355	6	constitutional	constitutional	ADJ
taxlaw-12712	1355	7	realization	realization	NOUN
taxlaw-12712	1355	8	requirement	requirement	NOUN
taxlaw-12712	1355	9	rebalances	rebalance	NOUN
taxlaw-12712	1355	10	risk	risk	VERB
taxlaw-12712	1355	11	across	across	ADP
taxlaw-12712	1355	12	taxpayers	taxpayer	NOUN
taxlaw-12712	1355	13	’	’	PART
taxlaw-12712	1355	14	transactions	transaction	NOUN
taxlaw-12712	1355	15	:	:	PUNCT
taxlaw-12712	1355	16	tax	tax	NOUN
taxlaw-12712	1355	17	-	-	PUNCT
taxlaw-12712	1355	18	planned	plan	VERB
taxlaw-12712	1355	19	transactions	transaction	NOUN
taxlaw-12712	1355	20	become	become	VERB
taxlaw-12712	1355	21	relatively	relatively	ADV
taxlaw-12712	1355	22	more	more	ADV
taxlaw-12712	1355	23	attractive	attractive	ADJ
taxlaw-12712	1355	24	,	,	PUNCT
taxlaw-12712	1355	25	while	while	SCONJ
taxlaw-12712	1355	26	non	non	ADJ
taxlaw-12712	1355	27	-	-	ADJ
taxlaw-12712	1355	28	planned	planned	ADJ
taxlaw-12712	1355	29	transactions	transaction	NOUN
taxlaw-12712	1355	30	become	become	VERB
taxlaw-12712	1355	31	relatively	relatively	ADV
taxlaw-12712	1355	32	less	less	ADJ
taxlaw-12712	1355	33	so.344	so.344	NOUN
taxlaw-12712	1355	34	overall	overall	ADJ
taxlaw-12712	1355	35	,	,	PUNCT
taxlaw-12712	1355	36	the	the	DET
taxlaw-12712	1355	37	use	use	NOUN
taxlaw-12712	1355	38	of	of	ADP
taxlaw-12712	1355	39	constitutional	constitutional	ADJ
taxlaw-12712	1355	40	realization	realization	NOUN
taxlaw-12712	1355	41	as	as	ADP
taxlaw-12712	1355	42	a	a	DET
taxlaw-12712	1355	43	taxpayer	taxpayer	NOUN
taxlaw-12712	1355	44	-	-	PUNCT
taxlaw-12712	1355	45	initiated	initiate	VERB
taxlaw-12712	1355	46	antiabuse	antiabuse	NOUN
taxlaw-12712	1355	47	doctrine	doctrine	NOUN
taxlaw-12712	1355	48	leads	lead	VERB
taxlaw-12712	1355	49	to	to	ADP
taxlaw-12712	1355	50	uncommon	uncommon	ADJ
taxlaw-12712	1355	51	tax	tax	NOUN
taxlaw-12712	1355	52	-	-	PUNCT
taxlaw-12712	1355	53	planned	plan	VERB
taxlaw-12712	1355	54	transactions	transaction	NOUN
taxlaw-12712	1355	55	becoming	become	VERB
taxlaw-12712	1355	56	more	more	ADV
taxlaw-12712	1355	57	common	common	ADJ
taxlaw-12712	1355	58	.	.	PUNCT
taxlaw-12712	1356	1	if	if	SCONJ
taxlaw-12712	1356	2	congress	congress	PROPN
taxlaw-12712	1356	3	and	and	CCONJ
taxlaw-12712	1356	4	treasury	treasury	PROPN
taxlaw-12712	1356	5	respond	respond	VERB
taxlaw-12712	1356	6	with	with	ADP
taxlaw-12712	1356	7	more	more	ADJ
taxlaw-12712	1356	8	rules	rule	NOUN
taxlaw-12712	1356	9	,	,	PUNCT
taxlaw-12712	1356	10	the	the	DET
taxlaw-12712	1356	11	tax	tax	NOUN
taxlaw-12712	1356	12	system	system	NOUN
taxlaw-12712	1356	13	becomes	become	VERB
taxlaw-12712	1356	14	more	more	ADV
taxlaw-12712	1356	15	complex	complex	ADJ
taxlaw-12712	1356	16	—	—	PUNCT
taxlaw-12712	1356	17	the	the	DET
taxlaw-12712	1356	18	reverse	reverse	ADJ
taxlaw-12712	1356	19	effect	effect	NOUN
taxlaw-12712	1356	20	that	that	PRON
taxlaw-12712	1356	21	follows	follow	VERB
taxlaw-12712	1356	22	from	from	ADP
taxlaw-12712	1356	23	government	government	NOUN
taxlaw-12712	1356	24	-	-	PUNCT
taxlaw-12712	1356	25	initiated	initiate	VERB
taxlaw-12712	1356	26	antiabuse	antiabuse	NOUN
taxlaw-12712	1356	27	doctrines	doctrine	NOUN
taxlaw-12712	1356	28	.	.	PUNCT
taxlaw-12712	1357	1	this	this	DET
taxlaw-12712	1357	2	process	process	NOUN
taxlaw-12712	1357	3	may	may	AUX
taxlaw-12712	1357	4	repeat	repeat	VERB
taxlaw-12712	1357	5	,	,	PUNCT
taxlaw-12712	1357	6	with	with	ADP
taxlaw-12712	1357	7	a	a	DET
taxlaw-12712	1357	8	ratcheting	ratchet	VERB
taxlaw-12712	1357	9	effect	effect	NOUN
taxlaw-12712	1357	10	.	.	PUNCT
taxlaw-12712	1358	1	one	one	NUM
taxlaw-12712	1358	2	caveat	caveat	NOUN
taxlaw-12712	1358	3	is	be	AUX
taxlaw-12712	1358	4	that	that	SCONJ
taxlaw-12712	1358	5	unsophisticated	unsophisticated	ADJ
taxlaw-12712	1358	6	taxpayers	taxpayer	NOUN
taxlaw-12712	1358	7	may	may	AUX
taxlaw-12712	1358	8	benefit	benefit	VERB
taxlaw-12712	1358	9	from	from	ADP
taxlaw-12712	1358	10	a	a	DET
taxlaw-12712	1358	11	constitutional	constitutional	ADJ
taxlaw-12712	1358	12	realization	realization	NOUN
taxlaw-12712	1358	13	requirement	requirement	NOUN
taxlaw-12712	1358	14	,	,	PUNCT
taxlaw-12712	1358	15	at	at	ADP
taxlaw-12712	1358	16	least	least	ADJ
taxlaw-12712	1358	17	to	to	ADP
taxlaw-12712	1358	18	the	the	DET
taxlaw-12712	1358	19	extent	extent	NOUN
taxlaw-12712	1358	20	that	that	SCONJ
taxlaw-12712	1358	21	realization	realization	NOUN
taxlaw-12712	1358	22	comports	comport	VERB
taxlaw-12712	1358	23	with	with	ADP
taxlaw-12712	1358	24	their	their	PRON
taxlaw-12712	1358	25	(	(	PUNCT
taxlaw-12712	1358	26	uninformed	uninformed	ADJ
taxlaw-12712	1358	27	)	)	PUNCT
taxlaw-12712	1358	28	expectations	expectation	NOUN
taxlaw-12712	1358	29	about	about	ADP
taxlaw-12712	1358	30	the	the	DET
taxlaw-12712	1358	31	content	content	NOUN
taxlaw-12712	1358	32	of	of	ADP
taxlaw-12712	1358	33	law	law	NOUN
taxlaw-12712	1358	34	.	.	PUNCT
taxlaw-12712	1359	1	as	as	ADP
taxlaw-12712	1359	2	an	an	DET
taxlaw-12712	1359	3	antiabuse	antiabuse	ADJ
taxlaw-12712	1359	4	doctrine	doctrine	NOUN
taxlaw-12712	1359	5	,	,	PUNCT
taxlaw-12712	1359	6	a	a	DET
taxlaw-12712	1359	7	constitutional	constitutional	ADJ
taxlaw-12712	1359	8	realization	realization	NOUN
taxlaw-12712	1359	9	requirement	requirement	NOUN
taxlaw-12712	1359	10	would	would	AUX
taxlaw-12712	1359	11	tend	tend	VERB
taxlaw-12712	1359	12	to	to	PART
taxlaw-12712	1359	13	smooth	smooth	VERB
taxlaw-12712	1359	14	discontinuities	discontinuity	NOUN
taxlaw-12712	1359	15	in	in	ADP
taxlaw-12712	1359	16	rules	rule	NOUN
taxlaw-12712	1359	17	,	,	PUNCT
taxlaw-12712	1359	18	which	which	PRON
taxlaw-12712	1359	19	could	could	AUX
taxlaw-12712	1359	20	in	in	ADP
taxlaw-12712	1359	21	turn	turn	VERB
taxlaw-12712	1359	22	alleviate	alleviate	VERB
taxlaw-12712	1359	23	transactional	transactional	ADJ
taxlaw-12712	1359	24	complexity	complexity	NOUN
taxlaw-12712	1359	25	by	by	ADP
taxlaw-12712	1359	26	aligning	align	VERB
taxlaw-12712	1359	27	outcomes	outcome	NOUN
taxlaw-12712	1359	28	with	with	ADP
taxlaw-12712	1359	29	the	the	DET
taxlaw-12712	1359	30	expectations	expectation	NOUN
taxlaw-12712	1359	31	of	of	ADP
taxlaw-12712	1359	32	unsophisticated	unsophisticated	ADJ
taxlaw-12712	1359	33	(	(	PUNCT
taxlaw-12712	1359	34	or	or	CCONJ
taxlaw-12712	1359	35	uninformed	uninformed	ADJ
taxlaw-12712	1359	36	)	)	PUNCT
taxlaw-12712	1359	37	taxpayers.345	taxpayers.345	NOUN
taxlaw-12712	1359	38	this	this	DET
taxlaw-12712	1359	39	benefit	benefit	NOUN
taxlaw-12712	1359	40	,	,	PUNCT
taxlaw-12712	1359	41	however	however	ADV
taxlaw-12712	1359	42	,	,	PUNCT
taxlaw-12712	1359	43	seems	seem	VERB
taxlaw-12712	1359	44	unlikely	unlikely	ADJ
taxlaw-12712	1359	45	to	to	PART
taxlaw-12712	1359	46	outweigh	outweigh	VERB
taxlaw-12712	1359	47	(	(	PUNCT
taxlaw-12712	1359	48	and	and	CCONJ
taxlaw-12712	1359	49	perhaps	perhaps	ADV
taxlaw-12712	1359	50	should	should	AUX
taxlaw-12712	1359	51	not	not	PART
taxlaw-12712	1359	52	normatively	normatively	ADV
taxlaw-12712	1359	53	outweigh	outweigh	VERB
taxlaw-12712	1359	54	)	)	PUNCT
taxlaw-12712	1359	55	any	any	DET
taxlaw-12712	1359	56	increased	increase	VERB
taxlaw-12712	1359	57	costs	cost	NOUN
taxlaw-12712	1359	58	due	due	ADJ
taxlaw-12712	1359	59	to	to	ADP
taxlaw-12712	1359	60	tax	tax	NOUN
taxlaw-12712	1359	61	planning	planning	NOUN
taxlaw-12712	1359	62	and	and	CCONJ
taxlaw-12712	1359	63	this	this	DET
taxlaw-12712	1359	64	planning	planning	NOUN
taxlaw-12712	1359	65	’s	’s	PART
taxlaw-12712	1359	66	ratcheting	ratchet	VERB
taxlaw-12712	1359	67	effect	effect	NOUN
taxlaw-12712	1359	68	on	on	ADP
taxlaw-12712	1359	69	systemic	systemic	ADJ
taxlaw-12712	1359	70	complexity	complexity	NOUN
taxlaw-12712	1359	71	.	.	PUNCT
taxlaw-12712	1360	1	343	343	NUM
taxlaw-12712	1360	2	see	see	VERB
taxlaw-12712	1360	3	infra	infra	NOUN
taxlaw-12712	1360	4	part	part	NOUN
taxlaw-12712	1360	5	v.c	v.c	PROPN
taxlaw-12712	1360	6	.	.	PROPN
taxlaw-12712	1361	1	(	(	PUNCT
taxlaw-12712	1361	2	discussing	discuss	VERB
taxlaw-12712	1361	3	the	the	DET
taxlaw-12712	1361	4	government	government	NOUN
taxlaw-12712	1361	5	’s	’s	PART
taxlaw-12712	1361	6	enforcement	enforcement	NOUN
taxlaw-12712	1361	7	responses	response	NOUN
taxlaw-12712	1361	8	)	)	PUNCT
taxlaw-12712	1361	9	.	.	PUNCT
taxlaw-12712	1362	1	344	344	NUM
taxlaw-12712	1363	1	this	this	DET
taxlaw-12712	1363	2	shift	shift	NOUN
taxlaw-12712	1363	3	has	have	VERB
taxlaw-12712	1363	4	distributional	distributional	ADJ
taxlaw-12712	1363	5	effects	effect	NOUN
taxlaw-12712	1363	6	.	.	PUNCT
taxlaw-12712	1364	1	345	345	NUM
taxlaw-12712	1364	2	see	see	VERB
taxlaw-12712	1364	3	emily	emily	PROPN
taxlaw-12712	1364	4	cauble	cauble	NOUN
taxlaw-12712	1364	5	,	,	PUNCT
taxlaw-12712	1364	6	unsophisticated	unsophisticated	ADJ
taxlaw-12712	1364	7	taxpayers	taxpayer	NOUN
taxlaw-12712	1364	8	,	,	PUNCT
taxlaw-12712	1364	9	rules	rule	NOUN
taxlaw-12712	1364	10	versus	versus	ADP
taxlaw-12712	1364	11	standards	standard	NOUN
taxlaw-12712	1364	12	,	,	PUNCT
taxlaw-12712	1364	13	and	and	CCONJ
taxlaw-12712	1364	14	form	form	NOUN
taxlaw-12712	1364	15	versus	versus	ADP
taxlaw-12712	1364	16	subtance	subtance	NOUN
taxlaw-12712	1364	17	,	,	PUNCT
taxlaw-12712	1364	18	52	52	NUM
taxlaw-12712	1364	19	loy	loy	NOUN
taxlaw-12712	1364	20	.	.	PUNCT
taxlaw-12712	1365	1	u.	u.	PROPN
taxlaw-12712	1365	2	chi	chi	PROPN
taxlaw-12712	1365	3	.	.	PUNCT
taxlaw-12712	1366	1	l.j	l.j	PROPN
taxlaw-12712	1366	2	.	.	PROPN
taxlaw-12712	1366	3	329	329	NUM
taxlaw-12712	1366	4	,	,	PUNCT
taxlaw-12712	1366	5	337	337	NUM
taxlaw-12712	1366	6	(	(	PUNCT
taxlaw-12712	1366	7	2021	2021	NUM
taxlaw-12712	1366	8	)	)	PUNCT
taxlaw-12712	1366	9	.	.	PUNCT
taxlaw-12712	1367	1	50	50	NUM
taxlaw-12712	1367	2	columbia	columbia	PROPN
taxlaw-12712	1367	3	journal	journal	NOUN
taxlaw-12712	1367	4	of	of	ADP
taxlaw-12712	1367	5	tax	tax	NOUN
taxlaw-12712	1367	6	law	law	NOUN
taxlaw-12712	1367	7	[	[	X
taxlaw-12712	1367	8	vol	vol	NOUN
taxlaw-12712	1367	9	.	.	PUNCT
taxlaw-12712	1368	1	16:1	16:1	PROPN
taxlaw-12712	1368	2	c.	c.	PROPN
taxlaw-12712	1368	3	government	government	NOUN
taxlaw-12712	1368	4	responses	response	NOUN
taxlaw-12712	1368	5	:	:	PUNCT
taxlaw-12712	1368	6	enforcement	enforcement	NOUN
taxlaw-12712	1368	7	a	a	DET
taxlaw-12712	1368	8	constitutional	constitutional	ADJ
taxlaw-12712	1368	9	realization	realization	NOUN
taxlaw-12712	1368	10	requirement	requirement	NOUN
taxlaw-12712	1368	11	could	could	AUX
taxlaw-12712	1368	12	encourage	encourage	VERB
taxlaw-12712	1368	13	the	the	DET
taxlaw-12712	1368	14	government	government	NOUN
taxlaw-12712	1368	15	to	to	PART
taxlaw-12712	1368	16	increase	increase	VERB
taxlaw-12712	1368	17	and	and	CCONJ
taxlaw-12712	1368	18	broaden	broaden	VERB
taxlaw-12712	1368	19	its	its	PRON
taxlaw-12712	1368	20	application	application	NOUN
taxlaw-12712	1368	21	of	of	ADP
taxlaw-12712	1368	22	government	government	NOUN
taxlaw-12712	1368	23	-	-	PUNCT
taxlaw-12712	1368	24	initiated	initiate	VERB
taxlaw-12712	1368	25	antiabuse	antiabuse	NOUN
taxlaw-12712	1368	26	doctrines	doctrine	NOUN
taxlaw-12712	1368	27	during	during	ADP
taxlaw-12712	1368	28	the	the	DET
taxlaw-12712	1368	29	enforcement	enforcement	NOUN
taxlaw-12712	1368	30	process	process	NOUN
taxlaw-12712	1368	31	.	.	PUNCT
taxlaw-12712	1369	1	for	for	ADP
taxlaw-12712	1369	2	example	example	NOUN
taxlaw-12712	1369	3	,	,	PUNCT
taxlaw-12712	1369	4	if	if	SCONJ
taxlaw-12712	1369	5	the	the	DET
taxlaw-12712	1369	6	constructive	constructive	ADJ
taxlaw-12712	1369	7	sale	sale	NOUN
taxlaw-12712	1369	8	rules	rule	NOUN
taxlaw-12712	1369	9	of	of	ADP
taxlaw-12712	1369	10	section	section	NOUN
taxlaw-12712	1369	11	1259	1259	NUM
taxlaw-12712	1369	12	are	be	AUX
taxlaw-12712	1369	13	constitutionally	constitutionally	ADV
taxlaw-12712	1369	14	deficient	deficient	ADJ
taxlaw-12712	1369	15	because	because	SCONJ
taxlaw-12712	1369	16	they	they	PRON
taxlaw-12712	1369	17	abrogate	abrogate	VERB
taxlaw-12712	1369	18	a	a	DET
taxlaw-12712	1369	19	realization	realization	NOUN
taxlaw-12712	1369	20	requirement	requirement	NOUN
taxlaw-12712	1369	21	,	,	PUNCT
taxlaw-12712	1369	22	treasury	treasury	NOUN
taxlaw-12712	1369	23	or	or	CCONJ
taxlaw-12712	1369	24	courts	court	NOUN
taxlaw-12712	1369	25	may	may	AUX
taxlaw-12712	1369	26	deploy	deploy	VERB
taxlaw-12712	1369	27	the	the	DET
taxlaw-12712	1369	28	economic	economic	ADJ
taxlaw-12712	1369	29	substance	substance	NOUN
taxlaw-12712	1369	30	doctrine	doctrine	NOUN
taxlaw-12712	1369	31	to	to	PART
taxlaw-12712	1369	32	argue	argue	VERB
taxlaw-12712	1369	33	that	that	SCONJ
taxlaw-12712	1369	34	the	the	DET
taxlaw-12712	1369	35	taxpayer	taxpayer	NOUN
taxlaw-12712	1369	36	still	still	ADV
taxlaw-12712	1369	37	has	have	VERB
taxlaw-12712	1369	38	income	income	NOUN
taxlaw-12712	1369	39	,	,	PUNCT
taxlaw-12712	1369	40	notwithstanding	notwithstanding	ADP
taxlaw-12712	1369	41	nonrealization	nonrealization	NOUN
taxlaw-12712	1369	42	.	.	PUNCT
taxlaw-12712	1370	1	similarly	similarly	ADV
taxlaw-12712	1370	2	,	,	PUNCT
taxlaw-12712	1370	3	if	if	SCONJ
taxlaw-12712	1370	4	courts	court	NOUN
taxlaw-12712	1370	5	abrogate	abrogate	VERB
taxlaw-12712	1370	6	the	the	DET
taxlaw-12712	1370	7	gift	gift	NOUN
taxlaw-12712	1370	8	loan	loan	NOUN
taxlaw-12712	1370	9	rules	rule	NOUN
taxlaw-12712	1370	10	in	in	ADP
taxlaw-12712	1370	11	section	section	NOUN
taxlaw-12712	1370	12	7872	7872	NUM
taxlaw-12712	1370	13	,	,	PUNCT
taxlaw-12712	1370	14	the	the	DET
taxlaw-12712	1370	15	government	government	NOUN
taxlaw-12712	1370	16	may	may	AUX
taxlaw-12712	1370	17	press	press	VERB
taxlaw-12712	1370	18	for	for	ADP
taxlaw-12712	1370	19	a	a	DET
taxlaw-12712	1370	20	substitute	substitute	NOUN
taxlaw-12712	1370	21	through	through	ADP
taxlaw-12712	1370	22	other	other	ADJ
taxlaw-12712	1370	23	judicial	judicial	ADJ
taxlaw-12712	1370	24	doctrines	doctrine	NOUN
taxlaw-12712	1370	25	,	,	PUNCT
taxlaw-12712	1370	26	which	which	PRON
taxlaw-12712	1370	27	themselves	themselves	PRON
taxlaw-12712	1370	28	are	be	AUX
taxlaw-12712	1370	29	subject	subject	ADJ
taxlaw-12712	1370	30	to	to	ADP
taxlaw-12712	1370	31	significant	significant	ADJ
taxlaw-12712	1370	32	uncertainty	uncertainty	NOUN
taxlaw-12712	1370	33	in	in	ADP
taxlaw-12712	1370	34	application	application	NOUN
taxlaw-12712	1370	35	.	.	PUNCT
taxlaw-12712	1371	1	in	in	ADP
taxlaw-12712	1371	2	both	both	DET
taxlaw-12712	1371	3	cases	case	NOUN
taxlaw-12712	1371	4	,	,	PUNCT
taxlaw-12712	1371	5	the	the	DET
taxlaw-12712	1371	6	government	government	NOUN
taxlaw-12712	1371	7	deploys	deploy	VERB
taxlaw-12712	1371	8	a	a	DET
taxlaw-12712	1371	9	completing	complete	VERB
taxlaw-12712	1371	10	antiabuse	antiabuse	NOUN
taxlaw-12712	1371	11	rule	rule	NOUN
taxlaw-12712	1371	12	to	to	PART
taxlaw-12712	1371	13	combat	combat	VERB
taxlaw-12712	1371	14	realization	realization	NOUN
taxlaw-12712	1371	15	as	as	ADP
taxlaw-12712	1371	16	a	a	DET
taxlaw-12712	1371	17	taxpayer	taxpayer	NOUN
taxlaw-12712	1371	18	-	-	PUNCT
taxlaw-12712	1371	19	initiated	initiate	VERB
taxlaw-12712	1371	20	antiabuse	antiabuse	NOUN
taxlaw-12712	1371	21	rule	rule	NOUN
taxlaw-12712	1371	22	.	.	PUNCT
taxlaw-12712	1372	1	in	in	ADP
taxlaw-12712	1372	2	effect	effect	NOUN
taxlaw-12712	1372	3	,	,	PUNCT
taxlaw-12712	1372	4	a	a	DET
taxlaw-12712	1372	5	constitutional	constitutional	ADJ
taxlaw-12712	1372	6	realization	realization	NOUN
taxlaw-12712	1372	7	requirement	requirement	NOUN
taxlaw-12712	1372	8	encourages	encourage	VERB
taxlaw-12712	1372	9	congress	congress	PROPN
taxlaw-12712	1372	10	and	and	CCONJ
taxlaw-12712	1372	11	treasury	treasury	PROPN
taxlaw-12712	1372	12	to	to	PART
taxlaw-12712	1372	13	substitute	substitute	VERB
taxlaw-12712	1372	14	government	government	NOUN
taxlaw-12712	1372	15	-	-	PUNCT
taxlaw-12712	1372	16	asserted	assert	VERB
taxlaw-12712	1372	17	antiabuse	antiabuse	ADJ
taxlaw-12712	1372	18	doctrines	doctrine	NOUN
taxlaw-12712	1372	19	for	for	ADP
taxlaw-12712	1372	20	rule	rule	NOUN
taxlaw-12712	1372	21	-	-	PUNCT
taxlaw-12712	1372	22	bound	bind	VERB
taxlaw-12712	1372	23	regimes	regime	NOUN
taxlaw-12712	1372	24	in	in	ADP
taxlaw-12712	1372	25	the	the	DET
taxlaw-12712	1372	26	code	code	NOUN
taxlaw-12712	1372	27	and	and	CCONJ
taxlaw-12712	1372	28	regulations	regulation	NOUN
taxlaw-12712	1372	29	.	.	PUNCT
taxlaw-12712	1373	1	this	this	DET
taxlaw-12712	1373	2	substitution	substitution	NOUN
taxlaw-12712	1373	3	has	have	VERB
taxlaw-12712	1373	4	normative	normative	ADJ
taxlaw-12712	1373	5	stakes	stake	NOUN
taxlaw-12712	1373	6	,	,	PUNCT
taxlaw-12712	1373	7	in	in	ADP
taxlaw-12712	1373	8	that	that	DET
taxlaw-12712	1373	9	overreliance	overreliance	NOUN
taxlaw-12712	1373	10	on	on	ADP
taxlaw-12712	1373	11	antiabuse	antiabuse	ADJ
taxlaw-12712	1373	12	doctrines	doctrine	NOUN
taxlaw-12712	1373	13	may	may	AUX
taxlaw-12712	1373	14	impair	impair	VERB
taxlaw-12712	1373	15	the	the	DET
taxlaw-12712	1373	16	tax	tax	NOUN
taxlaw-12712	1373	17	system	system	NOUN
taxlaw-12712	1373	18	’s	’s	PART
taxlaw-12712	1373	19	overall	overall	ADJ
taxlaw-12712	1373	20	quality	quality	NOUN
taxlaw-12712	1373	21	.	.	PUNCT
taxlaw-12712	1374	1	the	the	DET
taxlaw-12712	1374	2	code	code	NOUN
taxlaw-12712	1374	3	and	and	CCONJ
taxlaw-12712	1374	4	regulations	regulation	NOUN
taxlaw-12712	1374	5	stipulate	stipulate	VERB
taxlaw-12712	1374	6	rules	rule	NOUN
taxlaw-12712	1374	7	for	for	ADP
taxlaw-12712	1374	8	a	a	DET
taxlaw-12712	1374	9	reason	reason	NOUN
taxlaw-12712	1374	10	.	.	PUNCT
taxlaw-12712	1375	1	in	in	ADP
taxlaw-12712	1375	2	addition	addition	NOUN
taxlaw-12712	1375	3	,	,	PUNCT
taxlaw-12712	1375	4	this	this	DET
taxlaw-12712	1375	5	substitution	substitution	NOUN
taxlaw-12712	1375	6	may	may	AUX
taxlaw-12712	1375	7	lead	lead	VERB
taxlaw-12712	1375	8	to	to	ADP
taxlaw-12712	1375	9	greater	great	ADJ
taxlaw-12712	1375	10	uncertainty	uncertainty	NOUN
taxlaw-12712	1375	11	about	about	ADP
taxlaw-12712	1375	12	the	the	DET
taxlaw-12712	1375	13	quantitative	quantitative	ADJ
taxlaw-12712	1375	14	and	and	CCONJ
taxlaw-12712	1375	15	qualitative	qualitative	ADJ
taxlaw-12712	1375	16	outcomes	outcome	NOUN
taxlaw-12712	1375	17	possible	possible	ADJ
taxlaw-12712	1375	18	through	through	ADP
taxlaw-12712	1375	19	adjudication	adjudication	NOUN
taxlaw-12712	1375	20	.	.	PUNCT
taxlaw-12712	1376	1	while	while	SCONJ
taxlaw-12712	1376	2	not	not	PART
taxlaw-12712	1376	3	a	a	DET
taxlaw-12712	1376	4	direct	direct	ADJ
taxlaw-12712	1376	5	driver	driver	NOUN
taxlaw-12712	1376	6	of	of	ADP
taxlaw-12712	1376	7	complexity	complexity	NOUN
taxlaw-12712	1376	8	,	,	PUNCT
taxlaw-12712	1376	9	uncertainty	uncertainty	NOUN
taxlaw-12712	1376	10	imposes	impose	VERB
taxlaw-12712	1376	11	costs	cost	NOUN
taxlaw-12712	1376	12	on	on	ADP
taxlaw-12712	1376	13	the	the	DET
taxlaw-12712	1376	14	enforcement	enforcement	NOUN
taxlaw-12712	1376	15	process	process	NOUN
taxlaw-12712	1376	16	.	.	PUNCT
taxlaw-12712	1377	1	dueling	duel	VERB
taxlaw-12712	1377	2	antiabuse	antiabuse	NOUN
taxlaw-12712	1377	3	doctrines	doctrine	NOUN
taxlaw-12712	1377	4	may	may	AUX
taxlaw-12712	1377	5	have	have	VERB
taxlaw-12712	1377	6	adverse	adverse	ADJ
taxlaw-12712	1377	7	effects	effect	NOUN
taxlaw-12712	1377	8	on	on	ADP
taxlaw-12712	1377	9	the	the	DET
taxlaw-12712	1377	10	content	content	NOUN
taxlaw-12712	1377	11	of	of	ADP
taxlaw-12712	1377	12	law	law	NOUN
taxlaw-12712	1377	13	—	—	PUNCT
taxlaw-12712	1377	14	and	and	CCONJ
taxlaw-12712	1377	15	those	those	DET
taxlaw-12712	1377	16	effects	effect	NOUN
taxlaw-12712	1377	17	may	may	AUX
taxlaw-12712	1377	18	closely	closely	ADV
taxlaw-12712	1377	19	mimic	mimic	VERB
taxlaw-12712	1377	20	complexity	complexity	NOUN
taxlaw-12712	1377	21	.	.	PUNCT
taxlaw-12712	1378	1	vi	vi	X
taxlaw-12712	1378	2	.	.	NOUN
taxlaw-12712	1378	3	conclusion	conclusion	NOUN
taxlaw-12712	1378	4	after	after	ADP
taxlaw-12712	1378	5	eight	eight	NUM
taxlaw-12712	1378	6	decades	decade	NOUN
taxlaw-12712	1378	7	of	of	ADP
taxlaw-12712	1378	8	relative	relative	ADJ
taxlaw-12712	1378	9	quiescence	quiescence	NOUN
taxlaw-12712	1378	10	,	,	PUNCT
taxlaw-12712	1378	11	a	a	DET
taxlaw-12712	1378	12	revitalized	revitalize	VERB
taxlaw-12712	1378	13	constitutional	constitutional	ADJ
taxlaw-12712	1378	14	realization	realization	NOUN
taxlaw-12712	1378	15	requirement	requirement	NOUN
taxlaw-12712	1378	16	would	would	AUX
taxlaw-12712	1378	17	present	present	VERB
taxlaw-12712	1378	18	serious	serious	ADJ
taxlaw-12712	1378	19	threats	threat	NOUN
taxlaw-12712	1378	20	to	to	ADP
taxlaw-12712	1378	21	the	the	DET
taxlaw-12712	1378	22	current	current	ADJ
taxlaw-12712	1378	23	income	income	NOUN
taxlaw-12712	1378	24	tax	tax	NOUN
taxlaw-12712	1378	25	system	system	NOUN
taxlaw-12712	1378	26	.	.	PUNCT
taxlaw-12712	1379	1	to	to	ADP
taxlaw-12712	1379	2	the	the	DET
taxlaw-12712	1379	3	extent	extent	NOUN
taxlaw-12712	1379	4	that	that	SCONJ
taxlaw-12712	1379	5	a	a	DET
taxlaw-12712	1379	6	constitutional	constitutional	ADJ
taxlaw-12712	1379	7	realization	realization	NOUN
taxlaw-12712	1379	8	requirement	requirement	NOUN
taxlaw-12712	1379	9	operates	operate	VERB
taxlaw-12712	1379	10	as	as	ADP
taxlaw-12712	1379	11	a	a	DET
taxlaw-12712	1379	12	taxpayer	taxpayer	NOUN
taxlaw-12712	1379	13	-	-	PUNCT
taxlaw-12712	1379	14	initiated	initiate	VERB
taxlaw-12712	1379	15	antiabuse	antiabuse	NOUN
taxlaw-12712	1379	16	rule	rule	NOUN
taxlaw-12712	1379	17	,	,	PUNCT
taxlaw-12712	1379	18	such	such	DET
taxlaw-12712	1379	19	a	a	DET
taxlaw-12712	1379	20	requirement	requirement	NOUN
taxlaw-12712	1379	21	risks	risk	VERB
taxlaw-12712	1379	22	a	a	DET
taxlaw-12712	1379	23	hollowing	hollowing	NOUN
taxlaw-12712	1379	24	out	out	ADP
taxlaw-12712	1379	25	of	of	ADP
taxlaw-12712	1379	26	everyday	everyday	ADJ
taxlaw-12712	1379	27	aspects	aspect	NOUN
taxlaw-12712	1379	28	of	of	ADP
taxlaw-12712	1379	29	the	the	DET
taxlaw-12712	1379	30	current	current	ADJ
taxlaw-12712	1379	31	tax	tax	NOUN
taxlaw-12712	1379	32	system	system	NOUN
taxlaw-12712	1379	33	.	.	PUNCT
taxlaw-12712	1380	1	what	what	PRON
taxlaw-12712	1380	2	fills	fill	VERB
taxlaw-12712	1380	3	these	these	DET
taxlaw-12712	1380	4	gaps	gap	NOUN
taxlaw-12712	1380	5	likely	likely	ADV
taxlaw-12712	1380	6	will	will	AUX
taxlaw-12712	1380	7	lead	lead	VERB
taxlaw-12712	1380	8	to	to	ADP
taxlaw-12712	1380	9	increased	increase	VERB
taxlaw-12712	1380	10	complexity	complexity	NOUN
taxlaw-12712	1380	11	—	—	PUNCT
taxlaw-12712	1380	12	a	a	DET
taxlaw-12712	1380	13	negative	negative	ADJ
taxlaw-12712	1380	14	outcome	outcome	NOUN
taxlaw-12712	1380	15	on	on	ADP
taxlaw-12712	1380	16	a	a	DET
taxlaw-12712	1380	17	grander	grand	ADJ
taxlaw-12712	1380	18	scale	scale	NOUN
taxlaw-12712	1380	19	than	than	SCONJ
taxlaw-12712	1380	20	envisioned	envision	VERB
taxlaw-12712	1380	21	by	by	ADP
taxlaw-12712	1380	22	commentators	commentator	NOUN
taxlaw-12712	1380	23	and	and	CCONJ
taxlaw-12712	1380	24	the	the	DET
taxlaw-12712	1380	25	court	court	NOUN
taxlaw-12712	1380	26	in	in	ADP
taxlaw-12712	1380	27	moore	moore	PROPN
taxlaw-12712	1380	28	.	.	PUNCT
taxlaw-12712	1381	1	these	these	DET
taxlaw-12712	1381	2	mechanisms	mechanism	NOUN
taxlaw-12712	1381	3	have	have	VERB
taxlaw-12712	1381	4	further	further	ADJ
taxlaw-12712	1381	5	implications	implication	NOUN
taxlaw-12712	1381	6	for	for	ADP
taxlaw-12712	1381	7	inequity	inequity	NOUN
taxlaw-12712	1381	8	and	and	CCONJ
taxlaw-12712	1381	9	distribution	distribution	NOUN
taxlaw-12712	1381	10	.	.	PUNCT
taxlaw-12712	1382	1	realization	realization	NOUN
taxlaw-12712	1382	2	is	be	AUX
taxlaw-12712	1382	3	notoriously	notoriously	ADV
taxlaw-12712	1382	4	associated	associate	VERB
taxlaw-12712	1382	5	with	with	ADP
taxlaw-12712	1382	6	inequitable	inequitable	ADJ
taxlaw-12712	1382	7	treatment	treatment	NOUN
taxlaw-12712	1382	8	of	of	ADP
taxlaw-12712	1382	9	taxpayers	taxpayer	NOUN
taxlaw-12712	1382	10	in	in	ADP
taxlaw-12712	1382	11	both	both	CCONJ
taxlaw-12712	1382	12	a	a	DET
taxlaw-12712	1382	13	horizontal	horizontal	ADJ
taxlaw-12712	1382	14	and	and	CCONJ
taxlaw-12712	1382	15	vertical	vertical	ADJ
taxlaw-12712	1382	16	sense	sense	NOUN
taxlaw-12712	1382	17	—	—	PUNCT
taxlaw-12712	1382	18	the	the	DET
taxlaw-12712	1382	19	reason	reason	NOUN
taxlaw-12712	1382	20	for	for	ADP
taxlaw-12712	1382	21	many	many	ADJ
taxlaw-12712	1382	22	of	of	ADP
taxlaw-12712	1382	23	the	the	DET
taxlaw-12712	1382	24	code	code	NOUN
taxlaw-12712	1382	25	’s	’s	PART
taxlaw-12712	1382	26	deviations	deviation	NOUN
taxlaw-12712	1382	27	from	from	ADP
taxlaw-12712	1382	28	the	the	DET
taxlaw-12712	1382	29	realization	realization	NOUN
taxlaw-12712	1382	30	norm	norm	NOUN
taxlaw-12712	1382	31	.	.	PUNCT
taxlaw-12712	1383	1	a	a	DET
taxlaw-12712	1383	2	constitutional	constitutional	ADJ
taxlaw-12712	1383	3	realization	realization	NOUN
taxlaw-12712	1383	4	requirement	requirement	NOUN
taxlaw-12712	1383	5	would	would	AUX
taxlaw-12712	1383	6	allow	allow	VERB
taxlaw-12712	1383	7	welladvised	welladvise	VERB
taxlaw-12712	1383	8	and	and	CCONJ
taxlaw-12712	1383	9	well	well	ADV
taxlaw-12712	1383	10	-	-	PUNCT
taxlaw-12712	1383	11	resourced	resource	VERB
taxlaw-12712	1383	12	taxpayers	taxpayer	NOUN
taxlaw-12712	1383	13	to	to	PART
taxlaw-12712	1383	14	press	press	VERB
taxlaw-12712	1383	15	further	far	ADV
taxlaw-12712	1383	16	against	against	ADP
taxlaw-12712	1383	17	congress	congress	PROPN
taxlaw-12712	1383	18	’s	’s	PART
taxlaw-12712	1383	19	efforts	effort	NOUN
taxlaw-12712	1383	20	to	to	PART
taxlaw-12712	1383	21	combat	combat	VERB
taxlaw-12712	1383	22	realization	realization	NOUN
taxlaw-12712	1383	23	-	-	PUNCT
taxlaw-12712	1383	24	oriented	orient	VERB
taxlaw-12712	1383	25	abuse	abuse	NOUN
taxlaw-12712	1383	26	.	.	PUNCT
taxlaw-12712	1384	1	furthermore	furthermore	ADV
taxlaw-12712	1384	2	,	,	PUNCT
taxlaw-12712	1384	3	the	the	DET
taxlaw-12712	1384	4	types	type	NOUN
taxlaw-12712	1384	5	of	of	ADP
taxlaw-12712	1384	6	challenges	challenge	NOUN
taxlaw-12712	1384	7	these	these	DET
taxlaw-12712	1384	8	taxpayers	taxpayer	NOUN
taxlaw-12712	1384	9	bring	bring	VERB
taxlaw-12712	1384	10	may	may	AUX
taxlaw-12712	1384	11	hollow	hollow	VERB
taxlaw-12712	1384	12	out	out	ADP
taxlaw-12712	1384	13	the	the	DET
taxlaw-12712	1384	14	tax	tax	NOUN
taxlaw-12712	1384	15	law	law	NOUN
taxlaw-12712	1384	16	and	and	CCONJ
taxlaw-12712	1384	17	lead	lead	VERB
taxlaw-12712	1384	18	to	to	ADP
taxlaw-12712	1384	19	increased	increase	VERB
taxlaw-12712	1384	20	complexity	complexity	NOUN
taxlaw-12712	1384	21	.	.	PUNCT
taxlaw-12712	1385	1	these	these	DET
taxlaw-12712	1385	2	emergent	emergent	ADJ
taxlaw-12712	1385	3	infirmities	infirmity	NOUN
taxlaw-12712	1385	4	in	in	ADP
taxlaw-12712	1385	5	the	the	DET
taxlaw-12712	1385	6	code	code	NOUN
taxlaw-12712	1385	7	and	and	CCONJ
taxlaw-12712	1385	8	regulations	regulation	NOUN
taxlaw-12712	1385	9	will	will	AUX
taxlaw-12712	1385	10	themselves	themselves	PRON
taxlaw-12712	1385	11	have	have	VERB
taxlaw-12712	1385	12	adverse	adverse	ADJ
taxlaw-12712	1385	13	distributional	distributional	ADJ
taxlaw-12712	1385	14	effects	effect	NOUN
taxlaw-12712	1385	15	—	—	PUNCT
taxlaw-12712	1385	16	likely	likely	ADV
taxlaw-12712	1385	17	disadvantaging	disadvantage	VERB
taxlaw-12712	1385	18	less	less	ADJ
taxlaw-12712	1385	19	-	-	PUNCT
taxlaw-12712	1385	20	savvy	savvy	ADJ
taxlaw-12712	1385	21	taxpayers	taxpayer	NOUN
taxlaw-12712	1385	22	.	.	PUNCT
taxlaw-12712	1386	1	neither	neither	PRON
taxlaw-12712	1386	2	of	of	ADP
taxlaw-12712	1386	3	these	these	DET
taxlaw-12712	1386	4	outcomes	outcome	NOUN
taxlaw-12712	1386	5	is	be	AUX
taxlaw-12712	1386	6	desirable	desirable	ADJ
taxlaw-12712	1386	7	.	.	PUNCT