id	sid	tid	token	lemma	pos
taxlaw-13767	1	1	the	the	DET
taxlaw-13767	1	2	flip	flip	NOUN
taxlaw-13767	1	3	and	and	CCONJ
taxlaw-13767	1	4	flop	flop	NOUN
taxlaw-13767	1	5	of	of	ADP
taxlaw-13767	1	6	taxing	tax	VERB
taxlaw-13767	1	7	alimony	alimony	NOUN
taxlaw-13767	1	8	jeffrey	jeffrey	PROPN
taxlaw-13767	1	9	h.	h.	PROPN
taxlaw-13767	1	10	kahn	kahn	PROPN
taxlaw-13767	1	11	*	*	PROPN
taxlaw-13767	1	12	&	&	CCONJ
taxlaw-13767	1	13	rebecca	rebecca	PROPN
taxlaw-13767	1	14	roman	roman	PROPN
taxlaw-13767	1	15	*	*	PROPN
taxlaw-13767	1	16	*	*	PUNCT
taxlaw-13767	1	17	abstract	abstract	ADV
taxlaw-13767	1	18	since	since	SCONJ
taxlaw-13767	1	19	the	the	DET
taxlaw-13767	1	20	dawn	dawn	NOUN
taxlaw-13767	1	21	of	of	ADP
taxlaw-13767	1	22	income	income	NOUN
taxlaw-13767	1	23	taxation	taxation	NOUN
taxlaw-13767	1	24	in	in	ADP
taxlaw-13767	1	25	america	america	PROPN
taxlaw-13767	1	26	,	,	PUNCT
taxlaw-13767	1	27	the	the	DET
taxlaw-13767	1	28	tax	tax	NOUN
taxlaw-13767	1	29	treatment	treatment	NOUN
taxlaw-13767	1	30	of	of	ADP
taxlaw-13767	1	31	alimony	alimony	NOUN
taxlaw-13767	1	32	payments	payment	NOUN
taxlaw-13767	1	33	has	have	AUX
taxlaw-13767	1	34	flipped	flip	VERB
taxlaw-13767	1	35	,	,	PUNCT
taxlaw-13767	1	36	flopped	flop	VERB
taxlaw-13767	1	37	,	,	PUNCT
taxlaw-13767	1	38	and	and	CCONJ
taxlaw-13767	1	39	flipped	flip	VERB
taxlaw-13767	1	40	again	again	ADV
taxlaw-13767	1	41	.	.	PUNCT
taxlaw-13767	2	1	the	the	DET
taxlaw-13767	2	2	tax	tax	NOUN
taxlaw-13767	2	3	burden	burden	NOUN
taxlaw-13767	2	4	was	be	AUX
taxlaw-13767	2	5	first	first	ADV
taxlaw-13767	2	6	borne	bear	VERB
taxlaw-13767	2	7	by	by	ADP
taxlaw-13767	2	8	the	the	DET
taxlaw-13767	2	9	person	person	NOUN
taxlaw-13767	2	10	paying	pay	VERB
taxlaw-13767	2	11	alimony	alimony	NOUN
taxlaw-13767	2	12	,	,	PUNCT
taxlaw-13767	2	13	then	then	ADV
taxlaw-13767	2	14	by	by	ADP
taxlaw-13767	2	15	the	the	DET
taxlaw-13767	2	16	person	person	NOUN
taxlaw-13767	2	17	receiving	receive	VERB
taxlaw-13767	2	18	it	it	PRON
taxlaw-13767	2	19	.	.	PUNCT
taxlaw-13767	3	1	the	the	DET
taxlaw-13767	3	2	burden	burden	NOUN
taxlaw-13767	3	3	has	have	AUX
taxlaw-13767	3	4	since	since	SCONJ
taxlaw-13767	3	5	shifted	shift	VERB
taxlaw-13767	3	6	back	back	ADV
taxlaw-13767	3	7	to	to	ADP
taxlaw-13767	3	8	the	the	DET
taxlaw-13767	3	9	alimony	alimony	NOUN
taxlaw-13767	3	10	payor	payor	NOUN
taxlaw-13767	3	11	.	.	PUNCT
taxlaw-13767	4	1	this	this	PRON
taxlaw-13767	4	2	,	,	PUNCT
taxlaw-13767	4	3	we	we	PRON
taxlaw-13767	4	4	argue	argue	VERB
taxlaw-13767	4	5	,	,	PUNCT
taxlaw-13767	4	6	was	be	AUX
taxlaw-13767	4	7	a	a	DET
taxlaw-13767	4	8	flop	flop	NOUN
taxlaw-13767	4	9	.	.	PUNCT
taxlaw-13767	5	1	the	the	DET
taxlaw-13767	5	2	tax	tax	NOUN
taxlaw-13767	5	3	cuts	cut	NOUN
taxlaw-13767	5	4	and	and	CCONJ
taxlaw-13767	5	5	jobs	job	NOUN
taxlaw-13767	5	6	act	act	NOUN
taxlaw-13767	5	7	of	of	ADP
taxlaw-13767	5	8	2017	2017	NUM
taxlaw-13767	5	9	eliminated	eliminate	VERB
taxlaw-13767	5	10	a	a	DET
taxlaw-13767	5	11	tax	tax	NOUN
taxlaw-13767	5	12	deduction	deduction	NOUN
taxlaw-13767	5	13	for	for	ADP
taxlaw-13767	5	14	alimony	alimony	NOUN
taxlaw-13767	5	15	payments	payment	NOUN
taxlaw-13767	5	16	that	that	PRON
taxlaw-13767	5	17	served	serve	VERB
taxlaw-13767	5	18	to	to	PART
taxlaw-13767	5	19	reduce	reduce	VERB
taxlaw-13767	5	20	the	the	DET
taxlaw-13767	5	21	taxable	taxable	ADJ
taxlaw-13767	5	22	income	income	NOUN
taxlaw-13767	5	23	of	of	ADP
taxlaw-13767	5	24	the	the	DET
taxlaw-13767	5	25	payor	payor	NOUN
taxlaw-13767	5	26	and	and	CCONJ
taxlaw-13767	5	27	shift	shift	VERB
taxlaw-13767	5	28	the	the	DET
taxlaw-13767	5	29	payments	payment	NOUN
taxlaw-13767	5	30	into	into	ADP
taxlaw-13767	5	31	the	the	DET
taxlaw-13767	5	32	taxable	taxable	ADJ
taxlaw-13767	5	33	income	income	NOUN
taxlaw-13767	5	34	of	of	ADP
taxlaw-13767	5	35	the	the	DET
taxlaw-13767	5	36	recipient	recipient	NOUN
taxlaw-13767	5	37	.	.	PUNCT
taxlaw-13767	6	1	congress	congress	PROPN
taxlaw-13767	6	2	justified	justify	VERB
taxlaw-13767	6	3	this	this	DET
taxlaw-13767	6	4	deviation	deviation	NOUN
taxlaw-13767	6	5	from	from	ADP
taxlaw-13767	6	6	the	the	DET
taxlaw-13767	6	7	longstanding	longstanding	ADJ
taxlaw-13767	6	8	deduction	deduction	NOUN
taxlaw-13767	6	9	/	/	SYM
taxlaw-13767	6	10	income	income	NOUN
taxlaw-13767	6	11	treatment	treatment	NOUN
taxlaw-13767	6	12	based	base	VERB
taxlaw-13767	6	13	an	an	DET
taxlaw-13767	6	14	old	old	ADJ
taxlaw-13767	6	15	supreme	supreme	PROPN
taxlaw-13767	6	16	court	court	PROPN
taxlaw-13767	6	17	case	case	NOUN
taxlaw-13767	6	18	that	that	PRON
taxlaw-13767	6	19	held	hold	VERB
taxlaw-13767	6	20	alimony	alimony	NOUN
taxlaw-13767	6	21	was	be	AUX
taxlaw-13767	6	22	to	to	PART
taxlaw-13767	6	23	be	be	AUX
taxlaw-13767	6	24	taxed	tax	VERB
taxlaw-13767	6	25	to	to	ADP
taxlaw-13767	6	26	husbands	husband	NOUN
taxlaw-13767	6	27	as	as	ADP
taxlaw-13767	6	28	part	part	NOUN
taxlaw-13767	6	29	of	of	ADP
taxlaw-13767	6	30	their	their	PRON
taxlaw-13767	6	31	moral	moral	ADJ
taxlaw-13767	6	32	and	and	CCONJ
taxlaw-13767	6	33	legal	legal	ADJ
taxlaw-13767	6	34	obligations	obligation	NOUN
taxlaw-13767	6	35	to	to	PART
taxlaw-13767	6	36	support	support	VERB
taxlaw-13767	6	37	their	their	PRON
taxlaw-13767	6	38	wives	wife	NOUN
taxlaw-13767	6	39	.	.	PUNCT
taxlaw-13767	7	1	more	more	ADV
taxlaw-13767	7	2	likely	likely	ADJ
taxlaw-13767	7	3	,	,	PUNCT
taxlaw-13767	7	4	congress	congress	PROPN
taxlaw-13767	7	5	was	be	AUX
taxlaw-13767	7	6	acting	act	VERB
taxlaw-13767	7	7	for	for	ADP
taxlaw-13767	7	8	its	its	PRON
taxlaw-13767	7	9	own	own	ADJ
taxlaw-13767	7	10	benefit	benefit	NOUN
taxlaw-13767	7	11	—	—	PUNCT
taxlaw-13767	7	12	eliminating	eliminate	VERB
taxlaw-13767	7	13	the	the	DET
taxlaw-13767	7	14	deduction	deduction	NOUN
taxlaw-13767	7	15	is	be	AUX
taxlaw-13767	7	16	estimated	estimate	VERB
taxlaw-13767	7	17	to	to	PART
taxlaw-13767	7	18	raise	raise	VERB
taxlaw-13767	7	19	billions	billion	NOUN
taxlaw-13767	7	20	for	for	ADP
taxlaw-13767	7	21	the	the	DET
taxlaw-13767	7	22	fisc	fisc	NOUN
taxlaw-13767	7	23	.	.	PUNCT
taxlaw-13767	8	1	in	in	ADP
taxlaw-13767	8	2	this	this	DET
taxlaw-13767	8	3	article	article	NOUN
taxlaw-13767	8	4	,	,	PUNCT
taxlaw-13767	8	5	we	we	PRON
taxlaw-13767	8	6	argue	argue	VERB
taxlaw-13767	8	7	that	that	SCONJ
taxlaw-13767	8	8	this	this	DET
taxlaw-13767	8	9	change	change	NOUN
taxlaw-13767	8	10	was	be	AUX
taxlaw-13767	8	11	a	a	DET
taxlaw-13767	8	12	mistake	mistake	NOUN
taxlaw-13767	8	13	.	.	PUNCT
taxlaw-13767	9	1	treating	treat	VERB
taxlaw-13767	9	2	alimony	alimony	NOUN
taxlaw-13767	9	3	payments	payment	NOUN
taxlaw-13767	9	4	as	as	ADP
taxlaw-13767	9	5	income	income	NOUN
taxlaw-13767	9	6	to	to	ADP
taxlaw-13767	9	7	the	the	DET
taxlaw-13767	9	8	recipient	recipient	NOUN
taxlaw-13767	9	9	better	well	ADV
taxlaw-13767	9	10	comports	comport	VERB
taxlaw-13767	9	11	with	with	ADP
taxlaw-13767	9	12	the	the	DET
taxlaw-13767	9	13	tax	tax	NOUN
taxlaw-13767	9	14	code	code	NOUN
taxlaw-13767	9	15	’s	’s	PART
taxlaw-13767	9	16	progressive	progressive	ADJ
taxlaw-13767	9	17	rate	rate	NOUN
taxlaw-13767	9	18	structure	structure	NOUN
taxlaw-13767	9	19	and	and	CCONJ
taxlaw-13767	9	20	the	the	DET
taxlaw-13767	9	21	concept	concept	NOUN
taxlaw-13767	9	22	of	of	ADP
taxlaw-13767	9	23	taxing	tax	VERB
taxlaw-13767	9	24	a	a	DET
taxlaw-13767	9	25	party	party	NOUN
taxlaw-13767	9	26	based	base	VERB
taxlaw-13767	9	27	on	on	ADP
taxlaw-13767	9	28	“	"	PUNCT
taxlaw-13767	9	29	ability	ability	NOUN
taxlaw-13767	9	30	to	to	PART
taxlaw-13767	9	31	pay	pay	VERB
taxlaw-13767	9	32	.	.	PUNCT
taxlaw-13767	9	33	”	"	PUNCT
taxlaw-13767	10	1	the	the	DET
taxlaw-13767	10	2	argument	argument	NOUN
taxlaw-13767	10	3	proceeds	proceed	VERB
taxlaw-13767	10	4	in	in	ADP
taxlaw-13767	10	5	two	two	NUM
taxlaw-13767	10	6	parts	part	NOUN
taxlaw-13767	10	7	.	.	PUNCT
taxlaw-13767	11	1	first	first	ADV
taxlaw-13767	11	2	,	,	PUNCT
taxlaw-13767	11	3	we	we	PRON
taxlaw-13767	11	4	argue	argue	VERB
taxlaw-13767	11	5	that	that	SCONJ
taxlaw-13767	11	6	alimony	alimony	NOUN
taxlaw-13767	11	7	payments	payment	NOUN
taxlaw-13767	11	8	do	do	AUX
taxlaw-13767	11	9	not	not	PART
taxlaw-13767	11	10	constitute	constitute	VERB
taxlaw-13767	11	11	consumption	consumption	NOUN
taxlaw-13767	11	12	by	by	ADP
taxlaw-13767	11	13	the	the	DET
taxlaw-13767	11	14	payor	payor	NOUN
taxlaw-13767	11	15	.	.	PUNCT
taxlaw-13767	12	1	thus	thus	ADV
taxlaw-13767	12	2	,	,	PUNCT
taxlaw-13767	12	3	like	like	ADP
taxlaw-13767	12	4	gifts	gift	NOUN
taxlaw-13767	12	5	,	,	PUNCT
taxlaw-13767	12	6	alimony	alimony	NOUN
taxlaw-13767	12	7	payments	payment	NOUN
taxlaw-13767	12	8	should	should	AUX
taxlaw-13767	12	9	only	only	ADV
taxlaw-13767	12	10	be	be	AUX
taxlaw-13767	12	11	taxed	tax	VERB
taxlaw-13767	12	12	to	to	ADP
taxlaw-13767	12	13	one	one	NUM
taxlaw-13767	12	14	of	of	ADP
taxlaw-13767	12	15	the	the	DET
taxlaw-13767	12	16	parties	party	NOUN
taxlaw-13767	12	17	involved	involve	VERB
taxlaw-13767	12	18	in	in	ADP
taxlaw-13767	12	19	the	the	DET
taxlaw-13767	12	20	transfer	transfer	NOUN
taxlaw-13767	12	21	.	.	PUNCT
taxlaw-13767	13	1	existing	exist	VERB
taxlaw-13767	13	2	scholarship	scholarship	NOUN
taxlaw-13767	13	3	seems	seem	VERB
taxlaw-13767	13	4	to	to	PART
taxlaw-13767	13	5	coalesce	coalesce	VERB
taxlaw-13767	13	6	on	on	ADP
taxlaw-13767	13	7	this	this	DET
taxlaw-13767	13	8	point	point	NOUN
taxlaw-13767	13	9	.	.	PUNCT
taxlaw-13767	14	1	still	still	ADV
taxlaw-13767	14	2	,	,	PUNCT
taxlaw-13767	14	3	this	this	PRON
taxlaw-13767	14	4	does	do	AUX
taxlaw-13767	14	5	not	not	PART
taxlaw-13767	14	6	tell	tell	VERB
taxlaw-13767	14	7	us	we	PRON
taxlaw-13767	14	8	whom	whom	PRON
taxlaw-13767	14	9	to	to	PART
taxlaw-13767	14	10	tax	tax	VERB
taxlaw-13767	14	11	:	:	PUNCT
taxlaw-13767	14	12	the	the	DET
taxlaw-13767	14	13	alimony	alimony	NOUN
taxlaw-13767	14	14	payor	payor	NOUN
taxlaw-13767	14	15	or	or	CCONJ
taxlaw-13767	14	16	the	the	DET
taxlaw-13767	14	17	recipient	recipient	NOUN
taxlaw-13767	14	18	?	?	PUNCT
taxlaw-13767	15	1	distinguishing	distinguish	VERB
taxlaw-13767	15	2	the	the	DET
taxlaw-13767	15	3	income	income	NOUN
taxlaw-13767	15	4	tax	tax	NOUN
taxlaw-13767	15	5	treatment	treatment	NOUN
taxlaw-13767	15	6	of	of	ADP
taxlaw-13767	15	7	alimony	alimony	NOUN
taxlaw-13767	15	8	from	from	ADP
taxlaw-13767	15	9	that	that	PRON
taxlaw-13767	15	10	of	of	ADP
taxlaw-13767	15	11	gifts	gift	NOUN
taxlaw-13767	15	12	,	,	PUNCT
taxlaw-13767	15	13	we	we	PRON
taxlaw-13767	15	14	argue	argue	VERB
taxlaw-13767	15	15	the	the	DET
taxlaw-13767	15	16	latter	latter	ADJ
taxlaw-13767	15	17	.	.	PUNCT
taxlaw-13767	16	1	as	as	ADP
taxlaw-13767	16	2	a	a	DET
taxlaw-13767	16	3	theoretical	theoretical	ADJ
taxlaw-13767	16	4	matter	matter	NOUN
taxlaw-13767	16	5	,	,	PUNCT
taxlaw-13767	16	6	allowing	allow	VERB
taxlaw-13767	16	7	a	a	DET
taxlaw-13767	16	8	deduction	deduction	NOUN
taxlaw-13767	16	9	for	for	ADP
taxlaw-13767	16	10	alimony	alimony	NOUN
taxlaw-13767	16	11	payments	payment	NOUN
taxlaw-13767	16	12	aligns	align	VERB
taxlaw-13767	16	13	with	with	ADP
taxlaw-13767	16	14	our	our	PRON
taxlaw-13767	16	15	progressive	progressive	ADJ
taxlaw-13767	16	16	rate	rate	NOUN
taxlaw-13767	16	17	structure	structure	NOUN
taxlaw-13767	16	18	by	by	ADP
taxlaw-13767	16	19	accounting	account	VERB
taxlaw-13767	16	20	for	for	ADP
taxlaw-13767	16	21	the	the	DET
taxlaw-13767	16	22	payor	payor	NOUN
taxlaw-13767	16	23	’s	’s	PART
taxlaw-13767	16	24	lower	low	ADJ
taxlaw-13767	16	25	marginal	marginal	ADJ
taxlaw-13767	16	26	“	"	PUNCT
taxlaw-13767	16	27	ability	ability	NOUN
taxlaw-13767	16	28	to	to	PART
taxlaw-13767	16	29	pay	pay	VERB
taxlaw-13767	16	30	”	"	PUNCT
taxlaw-13767	16	31	after	after	ADP
taxlaw-13767	16	32	making	make	VERB
taxlaw-13767	16	33	alimony	alimony	NOUN
taxlaw-13767	16	34	payments	payment	NOUN
taxlaw-13767	16	35	.	.	PUNCT
taxlaw-13767	17	1	these	these	DET
taxlaw-13767	17	2	payments	payment	NOUN
taxlaw-13767	17	3	represent	represent	VERB
taxlaw-13767	17	4	future	future	ADJ
taxlaw-13767	17	5	consumption	consumption	NOUN
taxlaw-13767	17	6	by	by	ADP
taxlaw-13767	17	7	the	the	DET
taxlaw-13767	17	8	recipient	recipient	NOUN
taxlaw-13767	17	9	,	,	PUNCT
taxlaw-13767	17	10	not	not	PART
taxlaw-13767	17	11	the	the	DET
taxlaw-13767	17	12	payor	payor	NOUN
taxlaw-13767	17	13	,	,	PUNCT
taxlaw-13767	17	14	and	and	CCONJ
taxlaw-13767	17	15	thus	thus	ADV
taxlaw-13767	17	16	reflect	reflect	VERB
taxlaw-13767	17	17	an	an	DET
taxlaw-13767	17	18	increase	increase	NOUN
taxlaw-13767	17	19	in	in	ADP
taxlaw-13767	17	20	the	the	DET
taxlaw-13767	17	21	recipient	recipient	NOUN
taxlaw-13767	17	22	’s	’s	PART
taxlaw-13767	17	23	“	"	PUNCT
taxlaw-13767	17	24	ability	ability	NOUN
taxlaw-13767	17	25	to	to	PART
taxlaw-13767	17	26	pay	pay	VERB
taxlaw-13767	17	27	”	"	PUNCT
taxlaw-13767	17	28	taxes	taxis	NOUN
taxlaw-13767	17	29	on	on	ADP
taxlaw-13767	17	30	such	such	ADJ
taxlaw-13767	17	31	sums	sum	NOUN
taxlaw-13767	17	32	.	.	PUNCT
taxlaw-13767	18	1	and	and	CCONJ
taxlaw-13767	18	2	,	,	PUNCT
taxlaw-13767	18	3	as	as	ADP
taxlaw-13767	18	4	a	a	DET
taxlaw-13767	18	5	practical	practical	ADJ
taxlaw-13767	18	6	matter	matter	NOUN
taxlaw-13767	18	7	,	,	PUNCT
taxlaw-13767	18	8	allowing	allow	VERB
taxlaw-13767	18	9	parties	party	NOUN
taxlaw-13767	18	10	the	the	DET
taxlaw-13767	18	11	flexibility	flexibility	NOUN
taxlaw-13767	18	12	to	to	PART
taxlaw-13767	18	13	allocate	allocate	VERB
taxlaw-13767	18	14	the	the	DET
taxlaw-13767	18	15	tax	tax	NOUN
taxlaw-13767	18	16	burden	burden	NOUN
taxlaw-13767	18	17	among	among	ADP
taxlaw-13767	18	18	themselves	themselves	PRON
taxlaw-13767	18	19	is	be	AUX
taxlaw-13767	18	20	a	a	DET
taxlaw-13767	18	21	negotiating	negotiate	VERB
taxlaw-13767	18	22	chip	chip	NOUN
taxlaw-13767	18	23	that	that	PRON
taxlaw-13767	18	24	may	may	AUX
taxlaw-13767	18	25	grease	grease	VERB
taxlaw-13767	18	26	the	the	DET
taxlaw-13767	18	27	wheels	wheel	NOUN
taxlaw-13767	18	28	in	in	ADP
taxlaw-13767	18	29	other	other	ADJ
taxlaw-13767	18	30	areas	area	NOUN
taxlaw-13767	18	31	of	of	ADP
taxlaw-13767	18	32	the	the	DET
taxlaw-13767	18	33	divorce	divorce	NOUN
taxlaw-13767	18	34	settlement	settlement	NOUN
taxlaw-13767	18	35	process	process	NOUN
taxlaw-13767	18	36	.	.	PUNCT
taxlaw-13767	19	1	we	we	PRON
taxlaw-13767	19	2	recommend	recommend	VERB
taxlaw-13767	19	3	that	that	SCONJ
taxlaw-13767	19	4	congress	congress	PROPN
taxlaw-13767	19	5	flip	flip	VERB
taxlaw-13767	19	6	once	once	ADV
taxlaw-13767	19	7	more	more	ADV
taxlaw-13767	19	8	and	and	CCONJ
taxlaw-13767	19	9	return	return	VERB
taxlaw-13767	19	10	the	the	DET
taxlaw-13767	19	11	tax	tax	NOUN
taxlaw-13767	19	12	treatment	treatment	NOUN
taxlaw-13767	19	13	of	of	ADP
taxlaw-13767	19	14	alimony	alimony	NOUN
taxlaw-13767	19	15	to	to	ADP
taxlaw-13767	19	16	what	what	PRON
taxlaw-13767	19	17	it	it	PRON
taxlaw-13767	19	18	was	be	AUX
taxlaw-13767	19	19	prior	prior	ADV
taxlaw-13767	19	20	to	to	ADP
taxlaw-13767	19	21	the	the	DET
taxlaw-13767	19	22	2017	2017	NUM
taxlaw-13767	19	23	act	act	NOUN
taxlaw-13767	19	24	reform	reform	NOUN
taxlaw-13767	19	25	.	.	PUNCT
taxlaw-13767	20	1	*	*	PUNCT
taxlaw-13767	20	2	harry	harry	PROPN
taxlaw-13767	20	3	m.	m.	PROPN
taxlaw-13767	20	4	walborsky	walborsky	PROPN
taxlaw-13767	20	5	professor	professor	PROPN
taxlaw-13767	20	6	of	of	ADP
taxlaw-13767	20	7	law	law	NOUN
taxlaw-13767	20	8	,	,	PUNCT
taxlaw-13767	20	9	florida	florida	PROPN
taxlaw-13767	20	10	state	state	PROPN
taxlaw-13767	20	11	university	university	PROPN
taxlaw-13767	20	12	college	college	PROPN
taxlaw-13767	20	13	of	of	ADP
taxlaw-13767	20	14	law	law	NOUN
taxlaw-13767	20	15	.	.	PUNCT
taxlaw-13767	21	1	*	*	PUNCT
taxlaw-13767	21	2	*	*	PUNCT
taxlaw-13767	21	3	associate	associate	NOUN
taxlaw-13767	21	4	,	,	PUNCT
taxlaw-13767	21	5	gibson	gibson	PROPN
taxlaw-13767	21	6	,	,	PUNCT
taxlaw-13767	21	7	dunn	dunn	PROPN
taxlaw-13767	21	8	&	&	CCONJ
taxlaw-13767	21	9	crutcher	crutcher	PROPN
taxlaw-13767	21	10	.	.	PUNCT
taxlaw-13767	22	1	the	the	DET
taxlaw-13767	22	2	authors	author	NOUN
taxlaw-13767	22	3	wish	wish	VERB
taxlaw-13767	22	4	to	to	PART
taxlaw-13767	22	5	thank	thank	VERB
taxlaw-13767	22	6	annalena	annalena	PROPN
taxlaw-13767	22	7	zinati	zinati	PROPN
taxlaw-13767	22	8	-	-	PUNCT
taxlaw-13767	22	9	milon	milon	PROPN
taxlaw-13767	22	10	for	for	ADP
taxlaw-13767	22	11	her	her	PRON
taxlaw-13767	22	12	helpful	helpful	ADJ
taxlaw-13767	22	13	research	research	NOUN
taxlaw-13767	22	14	assistance	assistance	NOUN
taxlaw-13767	22	15	with	with	ADP
taxlaw-13767	22	16	the	the	DET
taxlaw-13767	22	17	piece	piece	NOUN
taxlaw-13767	22	18	.	.	PUNCT
taxlaw-13767	23	1	132	132	NUM
taxlaw-13767	23	2	columbia	columbia	PROPN
taxlaw-13767	23	3	journal	journal	PROPN
taxlaw-13767	23	4	of	of	ADP
taxlaw-13767	23	5	tax	tax	NOUN
taxlaw-13767	23	6	law	law	NOUN
taxlaw-13767	23	7	[	[	X
taxlaw-13767	23	8	vol	vol	NOUN
taxlaw-13767	23	9	.	.	PUNCT
taxlaw-13767	24	1	16:2	16:2	NUM
taxlaw-13767	24	2	i.	i.	NOUN
taxlaw-13767	24	3	introduction	introduction	NOUN
taxlaw-13767	24	4	..............................................................................................	..............................................................................................	PUNCT
taxlaw-13767	24	5	133	133	NUM
taxlaw-13767	24	6	ii	ii	NOUN
taxlaw-13767	24	7	.	.	PUNCT
taxlaw-13767	25	1	history	history	NOUN
taxlaw-13767	25	2	of	of	ADP
taxlaw-13767	25	3	the	the	DET
taxlaw-13767	25	4	tax	tax	NOUN
taxlaw-13767	25	5	treatment	treatment	NOUN
taxlaw-13767	25	6	of	of	ADP
taxlaw-13767	25	7	alimony	alimony	NOUN
taxlaw-13767	25	8	...........................................	...........................................	PUNCT
taxlaw-13767	26	1	133	133	NUM
taxlaw-13767	26	2	a.	a.	NOUN
taxlaw-13767	26	3	initial	initial	ADJ
taxlaw-13767	26	4	treatment	treatment	NOUN
taxlaw-13767	26	5	(	(	PUNCT
taxlaw-13767	26	6	1917–1942	1917–1942	NUM
taxlaw-13767	26	7	)	)	PUNCT
taxlaw-13767	26	8	.................................................................	.................................................................	PUNCT
taxlaw-13767	26	9	134	134	NUM
taxlaw-13767	26	10	b.	b.	NOUN
taxlaw-13767	26	11	the	the	DET
taxlaw-13767	26	12	shift	shift	NOUN
taxlaw-13767	26	13	to	to	ADP
taxlaw-13767	26	14	the	the	DET
taxlaw-13767	26	15	recipient	recipient	NOUN
taxlaw-13767	26	16	-	-	PUNCT
taxlaw-13767	26	17	spouse	spouse	NOUN
taxlaw-13767	26	18	’s	’s	PART
taxlaw-13767	26	19	rates	rate	NOUN
taxlaw-13767	26	20	(	(	PUNCT
taxlaw-13767	26	21	1942–1984	1942–1984	NUM
taxlaw-13767	26	22	)	)	PUNCT
taxlaw-13767	26	23	.........................	.........................	PUNCT
taxlaw-13767	26	24	137	137	NUM
taxlaw-13767	26	25	c.	c.	NOUN
taxlaw-13767	26	26	tax	tax	NOUN
taxlaw-13767	26	27	election	election	NOUN
taxlaw-13767	26	28	to	to	PART
taxlaw-13767	26	29	promote	promote	VERB
taxlaw-13767	26	30	settlements	settlement	NOUN
taxlaw-13767	26	31	.......................................................	.......................................................	PUNCT
taxlaw-13767	26	32	139	139	NUM
taxlaw-13767	26	33	d.	d.	NOUN
taxlaw-13767	26	34	taxing	tax	VERB
taxlaw-13767	26	35	payor	payor	NOUN
taxlaw-13767	26	36	-	-	PUNCT
taxlaw-13767	26	37	spouses	spouse	NOUN
taxlaw-13767	26	38	to	to	PART
taxlaw-13767	26	39	protect	protect	VERB
taxlaw-13767	26	40	the	the	DET
taxlaw-13767	26	41	purse	purse	NOUN
taxlaw-13767	26	42	(	(	PUNCT
taxlaw-13767	26	43	2017	2017	NUM
taxlaw-13767	26	44	–	–	PUNCT
taxlaw-13767	26	45	present	present	ADJ
taxlaw-13767	26	46	)	)	PUNCT
taxlaw-13767	26	47	....................	....................	PUNCT
taxlaw-13767	27	1	142	142	NUM
taxlaw-13767	27	2	iii	iii	NOUN
taxlaw-13767	27	3	.	.	PUNCT
taxlaw-13767	28	1	the	the	DET
taxlaw-13767	28	2	two	two	NUM
taxlaw-13767	28	3	choices	choice	NOUN
taxlaw-13767	28	4	for	for	ADP
taxlaw-13767	28	5	the	the	DET
taxlaw-13767	28	6	tax	tax	NOUN
taxlaw-13767	28	7	treatment	treatment	NOUN
taxlaw-13767	28	8	of	of	ADP
taxlaw-13767	28	9	alimony	alimony	NOUN
taxlaw-13767	28	10	.........................	.........................	PUNCT
taxlaw-13767	28	11	143	143	NUM
taxlaw-13767	28	12	a.	a.	NOUN
taxlaw-13767	28	13	theory	theory	NOUN
taxlaw-13767	28	14	of	of	ADP
taxlaw-13767	28	15	human	human	ADJ
taxlaw-13767	28	16	capital	capital	NOUN
taxlaw-13767	28	17	........................................................................	........................................................................	PUNCT
taxlaw-13767	28	18	147	147	NUM
taxlaw-13767	28	19	b.	b.	PROPN
taxlaw-13767	28	20	assignment	assignment	NOUN
taxlaw-13767	28	21	of	of	ADP
taxlaw-13767	28	22	income	income	NOUN
taxlaw-13767	28	23	doctrine	doctrine	NOUN
taxlaw-13767	28	24	..............................................................	..............................................................	PUNCT
taxlaw-13767	28	25	149	149	NUM
taxlaw-13767	28	26	c.	c.	NOUN
taxlaw-13767	28	27	ability	ability	NOUN
taxlaw-13767	28	28	to	to	PART
taxlaw-13767	28	29	pay	pay	VERB
taxlaw-13767	28	30	...........................................................................................	...........................................................................................	PUNCT
taxlaw-13767	28	31	149	149	NUM
taxlaw-13767	28	32	iv	iv	NOUN
taxlaw-13767	28	33	.	.	PUNCT
taxlaw-13767	29	1	revoking	revoke	VERB
taxlaw-13767	29	2	the	the	DET
taxlaw-13767	29	3	revocation	revocation	NOUN
taxlaw-13767	29	4	.........................................................................	.........................................................................	PUNCT
taxlaw-13767	29	5	149	149	NUM
taxlaw-13767	29	6	a.	a.	NOUN
taxlaw-13767	29	7	the	the	DET
taxlaw-13767	29	8	importance	importance	NOUN
taxlaw-13767	29	9	of	of	ADP
taxlaw-13767	29	10	consumption	consumption	NOUN
taxlaw-13767	29	11	.............................................................	.............................................................	PUNCT
taxlaw-13767	29	12	150	150	NUM
taxlaw-13767	29	13	b.	b.	PROPN
taxlaw-13767	29	14	marginal	marginal	ADJ
taxlaw-13767	29	15	rates	rate	NOUN
taxlaw-13767	29	16	of	of	ADP
taxlaw-13767	29	17	taxation	taxation	NOUN
taxlaw-13767	29	18	and	and	CCONJ
taxlaw-13767	29	19	progressivity	progressivity	NOUN
taxlaw-13767	29	20	.........................................	.........................................	PUNCT
taxlaw-13767	29	21	154	154	NUM
taxlaw-13767	29	22	c.	c.	NOUN
taxlaw-13767	29	23	alimony	alimony	NOUN
taxlaw-13767	29	24	and	and	CCONJ
taxlaw-13767	29	25	gifts	gift	NOUN
taxlaw-13767	29	26	....................................................................................	....................................................................................	PUNCT
taxlaw-13767	30	1	157	157	NUM
taxlaw-13767	30	2	d.	d.	NOUN
taxlaw-13767	30	3	mandating	mandate	VERB
taxlaw-13767	30	4	fairness	fairness	NOUN
taxlaw-13767	30	5	or	or	CCONJ
taxlaw-13767	30	6	allowing	allow	VERB
taxlaw-13767	30	7	flexibility	flexibility	NOUN
taxlaw-13767	30	8	............................................	............................................	PUNCT
taxlaw-13767	30	9	160	160	NUM
taxlaw-13767	31	1	v.	v.	ADP
taxlaw-13767	31	2	conclusion	conclusion	NOUN
taxlaw-13767	31	3	..................................................................................................	..................................................................................................	PUNCT
taxlaw-13767	31	4	160	160	NUM
taxlaw-13767	31	5	2025	2025	NUM
taxlaw-13767	31	6	]	]	PUNCT
taxlaw-13767	31	7	the	the	DET
taxlaw-13767	31	8	flip	flip	NOUN
taxlaw-13767	31	9	and	and	CCONJ
taxlaw-13767	31	10	flop	flop	NOUN
taxlaw-13767	31	11	of	of	ADP
taxlaw-13767	31	12	taxing	tax	VERB
taxlaw-13767	31	13	alimony	alimony	NOUN
taxlaw-13767	31	14	133	133	NUM
taxlaw-13767	31	15	i.	i.	NOUN
taxlaw-13767	31	16	introduction	introduction	NOUN
taxlaw-13767	31	17	since	since	SCONJ
taxlaw-13767	31	18	the	the	DET
taxlaw-13767	31	19	dawn	dawn	NOUN
taxlaw-13767	31	20	of	of	ADP
taxlaw-13767	31	21	income	income	NOUN
taxlaw-13767	31	22	taxation	taxation	NOUN
taxlaw-13767	31	23	in	in	ADP
taxlaw-13767	31	24	america	america	PROPN
taxlaw-13767	31	25	,	,	PUNCT
taxlaw-13767	31	26	the	the	DET
taxlaw-13767	31	27	tax	tax	NOUN
taxlaw-13767	31	28	treatment	treatment	NOUN
taxlaw-13767	31	29	of	of	ADP
taxlaw-13767	31	30	alimony	alimony	NOUN
taxlaw-13767	31	31	payments	payment	NOUN
taxlaw-13767	31	32	has	have	AUX
taxlaw-13767	31	33	flipped	flip	VERB
taxlaw-13767	31	34	,	,	PUNCT
taxlaw-13767	31	35	flopped	flop	VERB
taxlaw-13767	31	36	,	,	PUNCT
taxlaw-13767	31	37	and	and	CCONJ
taxlaw-13767	31	38	flipped	flip	VERB
taxlaw-13767	31	39	again	again	ADV
taxlaw-13767	31	40	.	.	PUNCT
taxlaw-13767	32	1	the	the	DET
taxlaw-13767	32	2	tax	tax	NOUN
taxlaw-13767	32	3	burden	burden	NOUN
taxlaw-13767	32	4	was	be	AUX
taxlaw-13767	32	5	first	first	ADV
taxlaw-13767	32	6	borne	bear	VERB
taxlaw-13767	32	7	by	by	ADP
taxlaw-13767	32	8	the	the	DET
taxlaw-13767	32	9	person	person	NOUN
taxlaw-13767	32	10	paying	pay	VERB
taxlaw-13767	32	11	alimony	alimony	NOUN
taxlaw-13767	32	12	,	,	PUNCT
taxlaw-13767	32	13	then	then	ADV
taxlaw-13767	32	14	by	by	ADP
taxlaw-13767	32	15	the	the	DET
taxlaw-13767	32	16	person	person	NOUN
taxlaw-13767	32	17	receiving	receive	VERB
taxlaw-13767	32	18	it	it	PRON
taxlaw-13767	32	19	.	.	PUNCT
taxlaw-13767	33	1	most	most	ADV
taxlaw-13767	33	2	recently	recently	ADV
taxlaw-13767	33	3	,	,	PUNCT
taxlaw-13767	33	4	as	as	SCONJ
taxlaw-13767	33	5	part	part	NOUN
taxlaw-13767	33	6	of	of	ADP
taxlaw-13767	33	7	the	the	DET
taxlaw-13767	33	8	tax	tax	NOUN
taxlaw-13767	33	9	cuts	cut	NOUN
taxlaw-13767	33	10	and	and	CCONJ
taxlaw-13767	33	11	jobs	job	NOUN
taxlaw-13767	33	12	act	act	NOUN
taxlaw-13767	33	13	of	of	ADP
taxlaw-13767	33	14	2017,1	2017,1	NUM
taxlaw-13767	33	15	the	the	DET
taxlaw-13767	33	16	burden	burden	NOUN
taxlaw-13767	33	17	shifted	shift	VERB
taxlaw-13767	33	18	back	back	ADV
taxlaw-13767	33	19	to	to	ADP
taxlaw-13767	33	20	the	the	DET
taxlaw-13767	33	21	alimony	alimony	NOUN
taxlaw-13767	33	22	payor	payor	NOUN
taxlaw-13767	33	23	.	.	PUNCT
taxlaw-13767	34	1	this	this	PRON
taxlaw-13767	34	2	,	,	PUNCT
taxlaw-13767	34	3	we	we	PRON
taxlaw-13767	34	4	argue	argue	VERB
taxlaw-13767	34	5	,	,	PUNCT
taxlaw-13767	34	6	was	be	AUX
taxlaw-13767	34	7	a	a	DET
taxlaw-13767	34	8	flop	flop	NOUN
taxlaw-13767	34	9	.	.	PUNCT
taxlaw-13767	35	1	specifically	specifically	ADV
taxlaw-13767	35	2	,	,	PUNCT
taxlaw-13767	35	3	the	the	DET
taxlaw-13767	35	4	2017	2017	NUM
taxlaw-13767	35	5	act	act	NOUN
taxlaw-13767	35	6	eliminated	eliminate	VERB
taxlaw-13767	35	7	a	a	DET
taxlaw-13767	35	8	deduction	deduction	NOUN
taxlaw-13767	35	9	for	for	ADP
taxlaw-13767	35	10	alimony	alimony	NOUN
taxlaw-13767	35	11	support	support	NOUN
taxlaw-13767	35	12	payments	payment	NOUN
taxlaw-13767	35	13	made	make	VERB
taxlaw-13767	35	14	under	under	ADP
taxlaw-13767	35	15	any	any	DET
taxlaw-13767	35	16	divorce	divorce	NOUN
taxlaw-13767	35	17	or	or	CCONJ
taxlaw-13767	35	18	separation	separation	NOUN
taxlaw-13767	35	19	agreement	agreement	NOUN
taxlaw-13767	35	20	executed	execute	VERB
taxlaw-13767	35	21	after	after	ADP
taxlaw-13767	35	22	december	december	PROPN
taxlaw-13767	35	23	31	31	NUM
taxlaw-13767	35	24	,	,	PUNCT
taxlaw-13767	35	25	2018	2018	NUM
taxlaw-13767	35	26	.	.	PUNCT
taxlaw-13767	36	1	prior	prior	ADV
taxlaw-13767	36	2	to	to	ADP
taxlaw-13767	36	3	that	that	DET
taxlaw-13767	36	4	change	change	NOUN
taxlaw-13767	36	5	,	,	PUNCT
taxlaw-13767	36	6	the	the	DET
taxlaw-13767	36	7	payor	payor	NOUN
taxlaw-13767	36	8	-	-	PUNCT
taxlaw-13767	36	9	spouse	spouse	NOUN
taxlaw-13767	36	10	could	could	AUX
taxlaw-13767	36	11	take	take	VERB
taxlaw-13767	36	12	a	a	DET
taxlaw-13767	36	13	federal	federal	ADJ
taxlaw-13767	36	14	tax	tax	NOUN
taxlaw-13767	36	15	deduction	deduction	NOUN
taxlaw-13767	36	16	for	for	ADP
taxlaw-13767	36	17	the	the	DET
taxlaw-13767	36	18	payment	payment	NOUN
taxlaw-13767	36	19	of	of	ADP
taxlaw-13767	36	20	alimony	alimony	NOUN
taxlaw-13767	36	21	,	,	PUNCT
taxlaw-13767	36	22	and	and	CCONJ
taxlaw-13767	36	23	the	the	DET
taxlaw-13767	36	24	recipient	recipient	NOUN
taxlaw-13767	36	25	-	-	PUNCT
taxlaw-13767	36	26	spouse	spouse	NOUN
taxlaw-13767	36	27	would	would	AUX
taxlaw-13767	36	28	have	have	VERB
taxlaw-13767	36	29	income	income	NOUN
taxlaw-13767	36	30	from	from	ADP
taxlaw-13767	36	31	receiving	receive	VERB
taxlaw-13767	36	32	the	the	DET
taxlaw-13767	36	33	alimony	alimony	NOUN
taxlaw-13767	36	34	payment.2	payment.2	VERB
taxlaw-13767	36	35	a	a	DET
taxlaw-13767	36	36	deduction	deduction	NOUN
taxlaw-13767	36	37	for	for	ADP
taxlaw-13767	36	38	alimony	alimony	NOUN
taxlaw-13767	36	39	,	,	PUNCT
taxlaw-13767	36	40	in	in	ADP
taxlaw-13767	36	41	some	some	DET
taxlaw-13767	36	42	shape	shape	NOUN
taxlaw-13767	36	43	or	or	CCONJ
taxlaw-13767	36	44	form	form	NOUN
taxlaw-13767	36	45	,	,	PUNCT
taxlaw-13767	36	46	had	have	AUX
taxlaw-13767	36	47	been	be	AUX
taxlaw-13767	36	48	a	a	DET
taxlaw-13767	36	49	part	part	NOUN
taxlaw-13767	36	50	of	of	ADP
taxlaw-13767	36	51	the	the	DET
taxlaw-13767	36	52	internal	internal	ADJ
taxlaw-13767	36	53	revenue	revenue	NOUN
taxlaw-13767	36	54	code3	code3	NOUN
taxlaw-13767	36	55	since	since	SCONJ
taxlaw-13767	36	56	the	the	DET
taxlaw-13767	36	57	early	early	ADJ
taxlaw-13767	36	58	1940s	1940	NOUN
taxlaw-13767	36	59	,	,	PUNCT
taxlaw-13767	36	60	so	so	CCONJ
taxlaw-13767	36	61	this	this	DET
taxlaw-13767	36	62	revocation	revocation	NOUN
taxlaw-13767	36	63	of	of	ADP
taxlaw-13767	36	64	the	the	DET
taxlaw-13767	36	65	alimony	alimony	NOUN
taxlaw-13767	36	66	deduction	deduction	NOUN
taxlaw-13767	36	67	was	be	AUX
taxlaw-13767	36	68	a	a	DET
taxlaw-13767	36	69	major	major	ADJ
taxlaw-13767	36	70	shift	shift	NOUN
taxlaw-13767	36	71	in	in	ADP
taxlaw-13767	36	72	policy	policy	NOUN
taxlaw-13767	36	73	.	.	PUNCT
taxlaw-13767	37	1	and	and	CCONJ
taxlaw-13767	37	2	,	,	PUNCT
taxlaw-13767	37	3	unlike	unlike	ADP
taxlaw-13767	37	4	many	many	ADJ
taxlaw-13767	37	5	provisions	provision	NOUN
taxlaw-13767	37	6	of	of	ADP
taxlaw-13767	37	7	the	the	DET
taxlaw-13767	37	8	2017	2017	NUM
taxlaw-13767	37	9	act	act	NOUN
taxlaw-13767	37	10	,	,	PUNCT
taxlaw-13767	37	11	the	the	DET
taxlaw-13767	37	12	revocation	revocation	NOUN
taxlaw-13767	37	13	is	be	AUX
taxlaw-13767	37	14	not	not	PART
taxlaw-13767	37	15	subject	subject	ADJ
taxlaw-13767	37	16	to	to	ADP
taxlaw-13767	37	17	a	a	DET
taxlaw-13767	37	18	sunset	sunset	NOUN
taxlaw-13767	37	19	provision.4	provision.4	NOUN
taxlaw-13767	37	20	that	that	PRON
taxlaw-13767	37	21	is	be	AUX
taxlaw-13767	37	22	to	to	PART
taxlaw-13767	37	23	say	say	VERB
taxlaw-13767	37	24	,	,	PUNCT
taxlaw-13767	37	25	the	the	DET
taxlaw-13767	37	26	current	current	ADJ
taxlaw-13767	37	27	state	state	NOUN
taxlaw-13767	37	28	of	of	ADP
taxlaw-13767	37	29	nondeductibility	nondeductibility	NOUN
taxlaw-13767	37	30	for	for	ADP
taxlaw-13767	37	31	alimony	alimony	NOUN
taxlaw-13767	37	32	payments	payment	NOUN
taxlaw-13767	37	33	is	be	AUX
taxlaw-13767	37	34	permanent	permanent	ADJ
taxlaw-13767	37	35	unless	unless	SCONJ
taxlaw-13767	37	36	congress	congress	PROPN
taxlaw-13767	37	37	passes	pass	VERB
taxlaw-13767	37	38	a	a	DET
taxlaw-13767	37	39	new	new	ADJ
taxlaw-13767	37	40	law	law	NOUN
taxlaw-13767	37	41	bringing	bring	VERB
taxlaw-13767	37	42	the	the	DET
taxlaw-13767	37	43	deduction	deduction	NOUN
taxlaw-13767	37	44	back	back	ADV
taxlaw-13767	37	45	.	.	PUNCT
taxlaw-13767	38	1	this	this	DET
taxlaw-13767	38	2	article	article	NOUN
taxlaw-13767	38	3	argues	argue	VERB
taxlaw-13767	38	4	that	that	SCONJ
taxlaw-13767	38	5	the	the	DET
taxlaw-13767	38	6	revocation	revocation	NOUN
taxlaw-13767	38	7	was	be	AUX
taxlaw-13767	38	8	a	a	DET
taxlaw-13767	38	9	mistake	mistake	NOUN
taxlaw-13767	38	10	.	.	PUNCT
taxlaw-13767	39	1	tax	tax	NOUN
taxlaw-13767	39	2	policy	policy	NOUN
taxlaw-13767	39	3	would	would	AUX
taxlaw-13767	39	4	be	be	AUX
taxlaw-13767	39	5	better	well	ADV
taxlaw-13767	39	6	served	serve	VERB
taxlaw-13767	39	7	by	by	ADP
taxlaw-13767	39	8	returning	return	VERB
taxlaw-13767	39	9	the	the	DET
taxlaw-13767	39	10	tax	tax	NOUN
taxlaw-13767	39	11	treatment	treatment	NOUN
taxlaw-13767	39	12	of	of	ADP
taxlaw-13767	39	13	alimony	alimony	NOUN
taxlaw-13767	39	14	to	to	ADP
taxlaw-13767	39	15	what	what	PRON
taxlaw-13767	39	16	it	it	PRON
taxlaw-13767	39	17	was	be	AUX
taxlaw-13767	39	18	immediately	immediately	ADV
taxlaw-13767	39	19	prior	prior	ADV
taxlaw-13767	39	20	to	to	ADP
taxlaw-13767	39	21	the	the	DET
taxlaw-13767	39	22	2017	2017	NUM
taxlaw-13767	39	23	act	act	NOUN
taxlaw-13767	39	24	:	:	PUNCT
taxlaw-13767	39	25	allowing	allow	VERB
taxlaw-13767	39	26	a	a	DET
taxlaw-13767	39	27	deduction	deduction	NOUN
taxlaw-13767	39	28	for	for	ADP
taxlaw-13767	39	29	the	the	DET
taxlaw-13767	39	30	payor	payor	NOUN
taxlaw-13767	39	31	-	-	PUNCT
taxlaw-13767	39	32	spouse	spouse	NOUN
taxlaw-13767	39	33	and	and	CCONJ
taxlaw-13767	39	34	including	include	VERB
taxlaw-13767	39	35	the	the	DET
taxlaw-13767	39	36	payments	payment	NOUN
taxlaw-13767	39	37	as	as	ADP
taxlaw-13767	39	38	income	income	NOUN
taxlaw-13767	39	39	to	to	ADP
taxlaw-13767	39	40	the	the	DET
taxlaw-13767	39	41	recipient	recipient	NOUN
taxlaw-13767	39	42	.	.	PUNCT
taxlaw-13767	40	1	the	the	DET
taxlaw-13767	40	2	article	article	NOUN
taxlaw-13767	40	3	proceeds	proceed	VERB
taxlaw-13767	40	4	in	in	ADP
taxlaw-13767	40	5	four	four	NUM
taxlaw-13767	40	6	parts	part	NOUN
taxlaw-13767	40	7	.	.	PUNCT
taxlaw-13767	41	1	part	part	PROPN
taxlaw-13767	41	2	ii	ii	PROPN
taxlaw-13767	41	3	provides	provide	VERB
taxlaw-13767	41	4	a	a	DET
taxlaw-13767	41	5	brief	brief	ADJ
taxlaw-13767	41	6	history	history	NOUN
taxlaw-13767	41	7	of	of	ADP
taxlaw-13767	41	8	the	the	DET
taxlaw-13767	41	9	tax	tax	NOUN
taxlaw-13767	41	10	treatment	treatment	NOUN
taxlaw-13767	41	11	of	of	ADP
taxlaw-13767	41	12	alimony	alimony	NOUN
taxlaw-13767	41	13	.	.	PUNCT
taxlaw-13767	42	1	part	part	NOUN
taxlaw-13767	42	2	iii	iii	NUM
taxlaw-13767	42	3	reviews	review	VERB
taxlaw-13767	42	4	the	the	DET
taxlaw-13767	42	5	current	current	ADJ
taxlaw-13767	42	6	tax	tax	NOUN
taxlaw-13767	42	7	treatment	treatment	NOUN
taxlaw-13767	42	8	of	of	ADP
taxlaw-13767	42	9	alimony	alimony	NOUN
taxlaw-13767	42	10	and	and	CCONJ
taxlaw-13767	42	11	child	child	NOUN
taxlaw-13767	42	12	support	support	NOUN
taxlaw-13767	42	13	payments	payment	NOUN
taxlaw-13767	42	14	and	and	CCONJ
taxlaw-13767	42	15	their	their	PRON
taxlaw-13767	42	16	treatment	treatment	NOUN
taxlaw-13767	42	17	prior	prior	ADV
taxlaw-13767	42	18	to	to	ADP
taxlaw-13767	42	19	the	the	DET
taxlaw-13767	42	20	2017	2017	NUM
taxlaw-13767	42	21	act	act	NOUN
taxlaw-13767	42	22	.	.	PUNCT
taxlaw-13767	43	1	part	part	NOUN
taxlaw-13767	43	2	iv	iv	NUM
taxlaw-13767	43	3	proposes	propose	VERB
taxlaw-13767	43	4	the	the	DET
taxlaw-13767	43	5	tax	tax	NOUN
taxlaw-13767	43	6	policy	policy	NOUN
taxlaw-13767	43	7	justifications	justification	NOUN
taxlaw-13767	43	8	for	for	ADP
taxlaw-13767	43	9	allowing	allow	VERB
taxlaw-13767	43	10	a	a	DET
taxlaw-13767	43	11	deduction	deduction	NOUN
taxlaw-13767	43	12	for	for	ADP
taxlaw-13767	43	13	alimony	alimony	NOUN
taxlaw-13767	43	14	payments	payment	NOUN
taxlaw-13767	43	15	.	.	PUNCT
taxlaw-13767	44	1	and	and	CCONJ
taxlaw-13767	44	2	part	part	NOUN
taxlaw-13767	44	3	v	v	NOUN
taxlaw-13767	44	4	concludes	conclude	VERB
taxlaw-13767	44	5	.	.	PUNCT
taxlaw-13767	45	1	ii	ii	X
taxlaw-13767	45	2	.	.	PUNCT
taxlaw-13767	46	1	history	history	NOUN
taxlaw-13767	46	2	of	of	ADP
taxlaw-13767	46	3	the	the	DET
taxlaw-13767	46	4	tax	tax	NOUN
taxlaw-13767	46	5	treatment	treatment	NOUN
taxlaw-13767	46	6	of	of	ADP
taxlaw-13767	46	7	alimony	alimony	NOUN
taxlaw-13767	46	8	the	the	DET
taxlaw-13767	46	9	concept	concept	NOUN
taxlaw-13767	46	10	of	of	ADP
taxlaw-13767	46	11	alimony	alimony	NOUN
taxlaw-13767	46	12	far	far	ADV
taxlaw-13767	46	13	predates	predate	VERB
taxlaw-13767	46	14	the	the	DET
taxlaw-13767	46	15	american	american	ADJ
taxlaw-13767	46	16	income	income	NOUN
taxlaw-13767	46	17	tax	tax	PROPN
taxlaw-13767	46	18	.	.	PUNCT
taxlaw-13767	47	1	spousal	spousal	PROPN
taxlaw-13767	47	2	support	support	NOUN
taxlaw-13767	47	3	payments	payment	NOUN
taxlaw-13767	47	4	were	be	AUX
taxlaw-13767	47	5	mandated	mandate	VERB
taxlaw-13767	47	6	by	by	ADP
taxlaw-13767	47	7	the	the	DET
taxlaw-13767	47	8	code	code	NOUN
taxlaw-13767	47	9	of	of	ADP
taxlaw-13767	47	10	hammurabi	hammurabi	NOUN
taxlaw-13767	47	11	,	,	PUNCT
taxlaw-13767	47	12	and	and	CCONJ
taxlaw-13767	47	13	the	the	DET
taxlaw-13767	47	14	first	first	ADJ
taxlaw-13767	47	15	divorce	divorce	NOUN
taxlaw-13767	47	16	in	in	ADP
taxlaw-13767	47	17	america	america	PROPN
taxlaw-13767	47	18	can	can	AUX
taxlaw-13767	47	19	be	be	AUX
taxlaw-13767	47	20	traced	trace	VERB
taxlaw-13767	47	21	to	to	ADP
taxlaw-13767	47	22	the	the	DET
taxlaw-13767	47	23	mid	mid	ADJ
taxlaw-13767	47	24	-	-	ADJ
taxlaw-13767	47	25	seventeenth	seventeenth	ADJ
taxlaw-13767	47	26	century.5	century.5	PROPN
taxlaw-13767	47	27	our	our	PRON
taxlaw-13767	47	28	federal	federal	ADJ
taxlaw-13767	47	29	personal	personal	ADJ
taxlaw-13767	47	30	1	1	NUM
taxlaw-13767	47	31	an	an	DET
taxlaw-13767	47	32	act	act	NOUN
taxlaw-13767	47	33	to	to	PART
taxlaw-13767	47	34	provide	provide	VERB
taxlaw-13767	47	35	for	for	ADP
taxlaw-13767	47	36	reconciliation	reconciliation	NOUN
taxlaw-13767	47	37	pursuant	pursuant	NOUN
taxlaw-13767	47	38	to	to	ADP
taxlaw-13767	47	39	titles	titles	PROPN
taxlaw-13767	47	40	ii	ii	PROPN
taxlaw-13767	47	41	and	and	CCONJ
taxlaw-13767	47	42	v	v	NOUN
taxlaw-13767	47	43	of	of	ADP
taxlaw-13767	47	44	the	the	DET
taxlaw-13767	47	45	concurrent	concurrent	ADJ
taxlaw-13767	47	46	resolution	resolution	NOUN
taxlaw-13767	47	47	on	on	ADP
taxlaw-13767	47	48	the	the	DET
taxlaw-13767	47	49	budget	budget	NOUN
taxlaw-13767	47	50	for	for	ADP
taxlaw-13767	47	51	fiscal	fiscal	ADJ
taxlaw-13767	47	52	year	year	NOUN
taxlaw-13767	47	53	2018	2018	NUM
taxlaw-13767	47	54	,	,	PUNCT
taxlaw-13767	47	55	pub	pub	NOUN
taxlaw-13767	47	56	.	.	PUNCT
taxlaw-13767	48	1	l.	l.	PROPN
taxlaw-13767	48	2	no	no	INTJ
taxlaw-13767	48	3	.	.	PROPN
taxlaw-13767	49	1	115	115	NUM
taxlaw-13767	49	2	-	-	SYM
taxlaw-13767	49	3	97	97	NUM
taxlaw-13767	49	4	,	,	PUNCT
taxlaw-13767	49	5	131	131	NUM
taxlaw-13767	49	6	stat	stat	NOUN
taxlaw-13767	49	7	.	.	PUNCT
taxlaw-13767	50	1	2054	2054	NUM
taxlaw-13767	50	2	(	(	PUNCT
taxlaw-13767	50	3	2017	2017	NUM
taxlaw-13767	50	4	)	)	PUNCT
taxlaw-13767	51	1	[	[	X
taxlaw-13767	51	2	hereinafter	hereinafter	NOUN
taxlaw-13767	51	3	tcja	tcja	NOUN
taxlaw-13767	51	4	]	]	X
taxlaw-13767	51	5	.	.	X
taxlaw-13767	51	6	2	2	NUM
taxlaw-13767	51	7	as	as	SCONJ
taxlaw-13767	51	8	the	the	DET
taxlaw-13767	51	9	name	name	NOUN
taxlaw-13767	51	10	suggests	suggest	VERB
taxlaw-13767	51	11	,	,	PUNCT
taxlaw-13767	51	12	the	the	DET
taxlaw-13767	51	13	“	"	PUNCT
taxlaw-13767	51	14	payor	payor	NOUN
taxlaw-13767	51	15	-	-	PUNCT
taxlaw-13767	51	16	spouse	spouse	NOUN
taxlaw-13767	51	17	”	"	PUNCT
taxlaw-13767	51	18	is	be	AUX
taxlaw-13767	51	19	the	the	DET
taxlaw-13767	51	20	party	party	NOUN
taxlaw-13767	51	21	that	that	PRON
taxlaw-13767	51	22	remits	remit	VERB
taxlaw-13767	51	23	alimony	alimony	NOUN
taxlaw-13767	51	24	or	or	CCONJ
taxlaw-13767	51	25	child	child	NOUN
taxlaw-13767	51	26	support	support	NOUN
taxlaw-13767	51	27	payments	payment	NOUN
taxlaw-13767	51	28	.	.	PUNCT
taxlaw-13767	52	1	the	the	DET
taxlaw-13767	52	2	“	"	PUNCT
taxlaw-13767	52	3	recipient	recipient	NOUN
taxlaw-13767	52	4	-	-	PUNCT
taxlaw-13767	52	5	spouse	spouse	NOUN
taxlaw-13767	52	6	”	"	PUNCT
taxlaw-13767	52	7	is	be	AUX
taxlaw-13767	52	8	the	the	DET
taxlaw-13767	52	9	party	party	NOUN
taxlaw-13767	52	10	that	that	PRON
taxlaw-13767	52	11	receives	receive	VERB
taxlaw-13767	52	12	such	such	ADJ
taxlaw-13767	52	13	payments	payment	NOUN
taxlaw-13767	52	14	.	.	PUNCT
taxlaw-13767	53	1	3	3	NUM
taxlaw-13767	53	2	the	the	DET
taxlaw-13767	53	3	current	current	ADJ
taxlaw-13767	53	4	tax	tax	NOUN
taxlaw-13767	53	5	system	system	NOUN
taxlaw-13767	53	6	is	be	AUX
taxlaw-13767	53	7	governed	govern	VERB
taxlaw-13767	53	8	by	by	ADP
taxlaw-13767	53	9	the	the	DET
taxlaw-13767	53	10	internal	internal	PROPN
taxlaw-13767	53	11	revenue	revenue	NOUN
taxlaw-13767	53	12	code	code	NOUN
taxlaw-13767	53	13	of	of	ADP
taxlaw-13767	53	14	1986	1986	NUM
taxlaw-13767	53	15	,	,	PUNCT
taxlaw-13767	53	16	as	as	SCONJ
taxlaw-13767	53	17	amended	amend	VERB
taxlaw-13767	53	18	.	.	PUNCT
taxlaw-13767	54	1	however	however	ADV
taxlaw-13767	54	2	,	,	PUNCT
taxlaw-13767	54	3	we	we	PRON
taxlaw-13767	54	4	will	will	AUX
taxlaw-13767	54	5	sometimes	sometimes	ADV
taxlaw-13767	54	6	refer	refer	VERB
taxlaw-13767	54	7	to	to	ADP
taxlaw-13767	54	8	or	or	CCONJ
taxlaw-13767	54	9	cite	cite	VERB
taxlaw-13767	54	10	older	old	ADJ
taxlaw-13767	54	11	versions	version	NOUN
taxlaw-13767	54	12	of	of	ADP
taxlaw-13767	54	13	the	the	DET
taxlaw-13767	54	14	internal	internal	ADJ
taxlaw-13767	54	15	revenue	revenue	NOUN
taxlaw-13767	54	16	code	code	NOUN
taxlaw-13767	54	17	.	.	PUNCT
taxlaw-13767	55	1	4	4	NUM
taxlaw-13767	55	2	tcja	tcja	ADJ
taxlaw-13767	55	3	,	,	PUNCT
taxlaw-13767	55	4	supra	supra	ADJ
taxlaw-13767	55	5	note	note	NOUN
taxlaw-13767	55	6	1	1	NUM
taxlaw-13767	55	7	;	;	PUNCT
taxlaw-13767	55	8	see	see	VERB
taxlaw-13767	55	9	also	also	ADV
taxlaw-13767	55	10	roger	roger	PROPN
taxlaw-13767	55	11	wohlner	wohlner	NOUN
taxlaw-13767	55	12	,	,	PUNCT
taxlaw-13767	55	13	these	these	DET
taxlaw-13767	55	14	tax	tax	NOUN
taxlaw-13767	55	15	cuts	cut	NOUN
taxlaw-13767	55	16	are	be	AUX
taxlaw-13767	55	17	sunsetting	sunsette	VERB
taxlaw-13767	55	18	in	in	ADP
taxlaw-13767	55	19	2026	2026	NUM
taxlaw-13767	55	20	.	.	PUNCT
taxlaw-13767	56	1	are	be	AUX
taxlaw-13767	56	2	your	your	PRON
taxlaw-13767	56	3	clients	client	NOUN
taxlaw-13767	56	4	ready	ready	ADJ
taxlaw-13767	56	5	?	?	PUNCT
taxlaw-13767	56	6	,	,	PUNCT
taxlaw-13767	56	7	alm	alm	PROPN
taxlaw-13767	56	8	:	:	PUNCT
taxlaw-13767	56	9	think	think	VERB
taxlaw-13767	56	10	advisor	advisor	PROPN
taxlaw-13767	56	11	(	(	PUNCT
taxlaw-13767	56	12	nov	nov	PROPN
taxlaw-13767	56	13	.	.	PROPN
taxlaw-13767	56	14	22	22	NUM
taxlaw-13767	56	15	,	,	PUNCT
taxlaw-13767	56	16	2023	2023	NUM
taxlaw-13767	56	17	,	,	PUNCT
taxlaw-13767	56	18	11:49	11:49	NUM
taxlaw-13767	56	19	am	am	NOUN
taxlaw-13767	56	20	)	)	PUNCT
taxlaw-13767	56	21	,	,	PUNCT
taxlaw-13767	56	22	https://www.thinkadvisor.com/2023/11/22/these-tax-cuts-are-sunsetting-in-2026-are-your-clientsready/	https://www.thinkadvisor.com/2023/11/22/these-tax-cuts-are-sunsetting-in-2026-are-your-clientsready/	NOUN
taxlaw-13767	57	1	[	[	X
taxlaw-13767	57	2	https://perma.cc/44c5-9jrr	https://perma.cc/44c5-9jrr	NOUN
taxlaw-13767	57	3	]	]	PUNCT
taxlaw-13767	57	4	.	.	PUNCT
taxlaw-13767	58	1	5	5	NUM
taxlaw-13767	58	2	the	the	DET
taxlaw-13767	58	3	code	code	NOUN
taxlaw-13767	58	4	of	of	ADP
taxlaw-13767	58	5	hammurabi	hammurabi	NOUN
taxlaw-13767	58	6	§	§	PROPN
taxlaw-13767	58	7	§	§	PROPN
taxlaw-13767	58	8	137	137	NUM
taxlaw-13767	58	9	-	-	SYM
taxlaw-13767	58	10	38	38	NUM
taxlaw-13767	58	11	(	(	PUNCT
taxlaw-13767	58	12	l.	l.	PROPN
taxlaw-13767	58	13	w.	w.	PROPN
taxlaw-13767	58	14	king	king	PROPN
taxlaw-13767	58	15	trans	trans	PROPN
taxlaw-13767	58	16	.	.	PROPN
taxlaw-13767	58	17	,	,	PUNCT
taxlaw-13767	58	18	1910	1910	NUM
taxlaw-13767	58	19	)	)	PUNCT
taxlaw-13767	58	20	;	;	PUNCT
taxlaw-13767	58	21	laura	laura	PROPN
taxlaw-13767	58	22	clark	clark	PROPN
taxlaw-13767	58	23	,	,	PUNCT
taxlaw-13767	58	24	the	the	DET
taxlaw-13767	58	25	second	second	ADJ
taxlaw-13767	58	26	divorce	divorce	NOUN
taxlaw-13767	58	27	in	in	ADP
taxlaw-13767	58	28	colonial	colonial	PROPN
taxlaw-13767	58	29	america	america	PROPN
taxlaw-13767	58	30	happened	happen	VERB
taxlaw-13767	58	31	today	today	NOUN
taxlaw-13767	58	32	in	in	ADP
taxlaw-13767	58	33	1643	1643	NUM
taxlaw-13767	58	34	,	,	PUNCT
taxlaw-13767	58	35	smithsonian	smithsonian	PROPN
taxlaw-13767	58	36	mag	mag	PROPN
taxlaw-13767	58	37	.	.	PUNCT
taxlaw-13767	59	1	(	(	PUNCT
taxlaw-13767	59	2	jan	jan	PROPN
taxlaw-13767	59	3	.	.	PROPN
taxlaw-13767	59	4	5	5	NUM
taxlaw-13767	59	5	,	,	PUNCT
taxlaw-13767	59	6	2015	2015	NUM
taxlaw-13767	59	7	)	)	PUNCT
taxlaw-13767	59	8	,	,	PUNCT
taxlaw-13767	59	9	(	(	PUNCT
taxlaw-13767	59	10	citing	cite	VERB
taxlaw-13767	59	11	william	william	PROPN
taxlaw-13767	59	12	h.	h.	PROPN
taxlaw-13767	59	13	whitmore	whitmore	PROPN
taxlaw-13767	59	14	,	,	PUNCT
taxlaw-13767	59	15	a	a	DET
taxlaw-13767	59	16	bibliographical	bibliographical	ADJ
taxlaw-13767	59	17	sketch	sketch	NOUN
taxlaw-13767	59	18	of	of	ADP
taxlaw-13767	59	19	the	the	DET
taxlaw-13767	59	20	laws	law	NOUN
taxlaw-13767	59	21	of	of	ADP
taxlaw-13767	59	22	the	the	DET
taxlaw-13767	59	23	massachusetts	massachusetts	PROPN
taxlaw-13767	59	24	colony	colony	NOUN
taxlaw-13767	59	25	from	from	ADP
taxlaw-13767	59	26	1630	1630	NUM
taxlaw-13767	59	27	to	to	ADP
taxlaw-13767	59	28	1686	1686	NUM
taxlaw-13767	59	29	99	99	NUM
taxlaw-13767	59	30	(	(	PUNCT
taxlaw-13767	59	31	1890	1890	NUM
taxlaw-13767	59	32	)	)	PUNCT
taxlaw-13767	59	33	)	)	PUNCT
taxlaw-13767	59	34	,	,	PUNCT
taxlaw-13767	59	35	https://www.smithsonianmag.com/smart-news/second-divorce-colonialamerican-history-happened-today-1643-180953799/	https://www.smithsonianmag.com/smart-news/second-divorce-colonialamerican-history-happened-today-1643-180953799/	NOUN
taxlaw-13767	60	1	[	[	X
taxlaw-13767	60	2	https://perma.cc/pyz8-396u	https://perma.cc/pyz8-396u	NOUN
taxlaw-13767	60	3	]	]	X
taxlaw-13767	60	4	.	.	PUNCT
taxlaw-13767	61	1	https://perma.cc/44c5-9jrr	https://perma.cc/44c5-9jrr	PROPN
taxlaw-13767	61	2	https://perma.cc/pyz8-396u	https://perma.cc/pyz8-396u	PROPN
taxlaw-13767	61	3	134	134	NUM
taxlaw-13767	61	4	columbia	columbia	PROPN
taxlaw-13767	61	5	journal	journal	NOUN
taxlaw-13767	61	6	of	of	ADP
taxlaw-13767	61	7	tax	tax	NOUN
taxlaw-13767	61	8	law	law	NOUN
taxlaw-13767	61	9	[	[	X
taxlaw-13767	61	10	vol	vol	NOUN
taxlaw-13767	61	11	.	.	PUNCT
taxlaw-13767	62	1	16:2	16:2	NUM
taxlaw-13767	62	2	income	income	NOUN
taxlaw-13767	62	3	tax	tax	NOUN
taxlaw-13767	62	4	system	system	NOUN
taxlaw-13767	62	5	was	be	AUX
taxlaw-13767	62	6	“	"	PUNCT
taxlaw-13767	62	7	born	bear	VERB
taxlaw-13767	62	8	”	"	PUNCT
taxlaw-13767	62	9	in	in	ADP
taxlaw-13767	62	10	1913.6	1913.6	NUM
taxlaw-13767	62	11	since	since	SCONJ
taxlaw-13767	62	12	then	then	ADV
taxlaw-13767	62	13	,	,	PUNCT
taxlaw-13767	62	14	the	the	DET
taxlaw-13767	62	15	tax	tax	NOUN
taxlaw-13767	62	16	treatment	treatment	NOUN
taxlaw-13767	62	17	of	of	ADP
taxlaw-13767	62	18	alimony	alimony	NOUN
taxlaw-13767	62	19	has	have	AUX
taxlaw-13767	62	20	followed	follow	VERB
taxlaw-13767	62	21	four	four	NUM
taxlaw-13767	62	22	arcs	arc	NOUN
taxlaw-13767	62	23	and	and	CCONJ
taxlaw-13767	62	24	a	a	DET
taxlaw-13767	62	25	circular	circular	ADJ
taxlaw-13767	62	26	path	path	NOUN
taxlaw-13767	62	27	as	as	ADP
taxlaw-13767	62	28	the	the	DET
taxlaw-13767	62	29	2017	2017	NUM
taxlaw-13767	62	30	act	act	NOUN
taxlaw-13767	62	31	returned	return	VERB
taxlaw-13767	62	32	the	the	DET
taxlaw-13767	62	33	law	law	NOUN
taxlaw-13767	62	34	to	to	ADP
taxlaw-13767	62	35	where	where	SCONJ
taxlaw-13767	62	36	it	it	PRON
taxlaw-13767	62	37	started	start	VERB
taxlaw-13767	62	38	.	.	PUNCT
taxlaw-13767	63	1	from	from	ADP
taxlaw-13767	63	2	the	the	DET
taxlaw-13767	63	3	inception	inception	NOUN
taxlaw-13767	63	4	of	of	ADP
taxlaw-13767	63	5	the	the	DET
taxlaw-13767	63	6	income	income	NOUN
taxlaw-13767	63	7	tax	tax	NOUN
taxlaw-13767	63	8	to	to	ADP
taxlaw-13767	63	9	the	the	DET
taxlaw-13767	63	10	middle	middle	NOUN
taxlaw-13767	63	11	of	of	ADP
taxlaw-13767	63	12	world	world	PROPN
taxlaw-13767	63	13	war	war	PROPN
taxlaw-13767	63	14	ii	ii	PROPN
taxlaw-13767	63	15	,	,	PUNCT
taxlaw-13767	63	16	the	the	DET
taxlaw-13767	63	17	person	person	NOUN
taxlaw-13767	63	18	paying	pay	VERB
taxlaw-13767	63	19	alimony	alimony	NOUN
taxlaw-13767	63	20	—	—	PUNCT
taxlaw-13767	63	21	almost	almost	ADV
taxlaw-13767	63	22	invariably	invariably	ADV
taxlaw-13767	63	23	husbands	husband	NOUN
taxlaw-13767	63	24	of	of	ADP
taxlaw-13767	63	25	heterogeneous	heterogeneous	ADJ
taxlaw-13767	63	26	couples	couple	NOUN
taxlaw-13767	63	27	—	—	PUNCT
taxlaw-13767	63	28	bore	bear	VERB
taxlaw-13767	63	29	the	the	DET
taxlaw-13767	63	30	tax	tax	NOUN
taxlaw-13767	63	31	burden	burden	NOUN
taxlaw-13767	63	32	for	for	ADP
taxlaw-13767	63	33	alimony	alimony	NOUN
taxlaw-13767	63	34	payments	payment	NOUN
taxlaw-13767	63	35	.	.	PUNCT
taxlaw-13767	64	1	but	but	CCONJ
taxlaw-13767	64	2	as	as	SCONJ
taxlaw-13767	64	3	the	the	DET
taxlaw-13767	64	4	war	war	NOUN
taxlaw-13767	64	5	picked	pick	VERB
taxlaw-13767	64	6	up	up	ADP
taxlaw-13767	64	7	,	,	PUNCT
taxlaw-13767	64	8	so	so	ADV
taxlaw-13767	64	9	too	too	ADV
taxlaw-13767	64	10	did	do	AUX
taxlaw-13767	64	11	the	the	DET
taxlaw-13767	64	12	income	income	NOUN
taxlaw-13767	64	13	tax	tax	NOUN
taxlaw-13767	64	14	burden	burden	NOUN
taxlaw-13767	64	15	,	,	PUNCT
taxlaw-13767	64	16	and	and	CCONJ
taxlaw-13767	64	17	divorced	divorce	VERB
taxlaw-13767	64	18	men	man	NOUN
taxlaw-13767	64	19	’s	’s	PART
taxlaw-13767	64	20	payment	payment	NOUN
taxlaw-13767	64	21	obligations	obligation	NOUN
taxlaw-13767	64	22	threatened	threaten	VERB
taxlaw-13767	64	23	to	to	PART
taxlaw-13767	64	24	exceed	exceed	VERB
taxlaw-13767	64	25	their	their	PRON
taxlaw-13767	64	26	after	after	ADP
taxlaw-13767	64	27	-	-	PUNCT
taxlaw-13767	64	28	tax	tax	NOUN
taxlaw-13767	64	29	income	income	NOUN
taxlaw-13767	64	30	.	.	PUNCT
taxlaw-13767	65	1	thus	thus	ADV
taxlaw-13767	65	2	,	,	PUNCT
taxlaw-13767	65	3	in	in	ADP
taxlaw-13767	65	4	1942	1942	NUM
taxlaw-13767	65	5	,	,	PUNCT
taxlaw-13767	65	6	congress	congress	PROPN
taxlaw-13767	65	7	shifted	shift	VERB
taxlaw-13767	65	8	the	the	DET
taxlaw-13767	65	9	tax	tax	NOUN
taxlaw-13767	65	10	burden	burden	NOUN
taxlaw-13767	65	11	on	on	ADP
taxlaw-13767	65	12	alimony	alimony	NOUN
taxlaw-13767	65	13	payments	payment	NOUN
taxlaw-13767	65	14	to	to	ADP
taxlaw-13767	65	15	the	the	DET
taxlaw-13767	65	16	wives	wife	NOUN
taxlaw-13767	65	17	receiving	receive	VERB
taxlaw-13767	65	18	them	they	PRON
taxlaw-13767	65	19	.	.	PUNCT
taxlaw-13767	66	1	in	in	ADP
taxlaw-13767	66	2	1984	1984	NUM
taxlaw-13767	66	3	,	,	PUNCT
taxlaw-13767	66	4	congress	congress	PROPN
taxlaw-13767	66	5	made	make	VERB
taxlaw-13767	66	6	the	the	DET
taxlaw-13767	66	7	corresponding	corresponding	ADJ
taxlaw-13767	66	8	deduction	deduction	NOUN
taxlaw-13767	66	9	for	for	ADP
taxlaw-13767	66	10	alimony	alimony	NOUN
taxlaw-13767	66	11	payments	payment	NOUN
taxlaw-13767	66	12	elective	elective	ADJ
taxlaw-13767	66	13	instead	instead	ADV
taxlaw-13767	66	14	of	of	ADP
taxlaw-13767	66	15	mandatory	mandatory	ADJ
taxlaw-13767	66	16	,	,	PUNCT
taxlaw-13767	66	17	leaving	leave	VERB
taxlaw-13767	66	18	the	the	DET
taxlaw-13767	66	19	tax	tax	NOUN
taxlaw-13767	66	20	treatment	treatment	NOUN
taxlaw-13767	66	21	of	of	ADP
taxlaw-13767	66	22	alimony	alimony	NOUN
taxlaw-13767	66	23	at	at	ADP
taxlaw-13767	66	24	the	the	DET
taxlaw-13767	66	25	parties	party	NOUN
taxlaw-13767	66	26	’	'	PUNCT
taxlaw-13767	66	27	discretion	discretion	NOUN
taxlaw-13767	66	28	.	.	PUNCT
taxlaw-13767	67	1	this	this	DET
taxlaw-13767	67	2	tax	tax	NOUN
taxlaw-13767	67	3	regime	regime	NOUN
taxlaw-13767	67	4	persisted	persist	VERB
taxlaw-13767	67	5	until	until	ADP
taxlaw-13767	67	6	2017	2017	NUM
taxlaw-13767	67	7	,	,	PUNCT
taxlaw-13767	67	8	when	when	SCONJ
taxlaw-13767	67	9	congress	congress	PROPN
taxlaw-13767	67	10	shifted	shift	VERB
taxlaw-13767	67	11	the	the	DET
taxlaw-13767	67	12	burden	burden	NOUN
taxlaw-13767	67	13	back	back	ADV
taxlaw-13767	67	14	to	to	ADP
taxlaw-13767	67	15	the	the	DET
taxlaw-13767	67	16	person	person	NOUN
taxlaw-13767	67	17	paying	pay	VERB
taxlaw-13767	67	18	alimony	alimony	NOUN
taxlaw-13767	67	19	—	—	PUNCT
taxlaw-13767	67	20	this	this	DET
taxlaw-13767	67	21	time	time	NOUN
taxlaw-13767	67	22	,	,	PUNCT
taxlaw-13767	67	23	for	for	ADP
taxlaw-13767	67	24	the	the	DET
taxlaw-13767	67	25	government	government	NOUN
taxlaw-13767	67	26	’s	’s	PART
taxlaw-13767	67	27	own	own	ADJ
taxlaw-13767	67	28	benefit	benefit	NOUN
taxlaw-13767	67	29	.	.	PUNCT
taxlaw-13767	68	1	a.	a.	NOUN
taxlaw-13767	68	2	initial	initial	ADJ
taxlaw-13767	68	3	treatment	treatment	NOUN
taxlaw-13767	68	4	(	(	PUNCT
taxlaw-13767	68	5	1917–1942	1917–1942	NUM
taxlaw-13767	68	6	)	)	PUNCT
taxlaw-13767	68	7	in	in	ADP
taxlaw-13767	68	8	a	a	DET
taxlaw-13767	68	9	single	single	ADJ
taxlaw-13767	68	10	sentence	sentence	NOUN
taxlaw-13767	68	11	,	,	PUNCT
taxlaw-13767	68	12	the	the	DET
taxlaw-13767	68	13	sixteenth	sixteenth	ADJ
taxlaw-13767	68	14	amendment	amendment	NOUN
taxlaw-13767	68	15	provided	provide	VERB
taxlaw-13767	68	16	the	the	DET
taxlaw-13767	68	17	constitutional	constitutional	ADJ
taxlaw-13767	68	18	authority	authority	NOUN
taxlaw-13767	68	19	for	for	ADP
taxlaw-13767	68	20	the	the	DET
taxlaw-13767	68	21	federal	federal	ADJ
taxlaw-13767	68	22	personal	personal	ADJ
taxlaw-13767	68	23	income	income	NOUN
taxlaw-13767	68	24	tax	tax	NOUN
taxlaw-13767	68	25	:	:	PUNCT
taxlaw-13767	68	26	“	"	PUNCT
taxlaw-13767	68	27	the	the	DET
taxlaw-13767	68	28	congress	congress	PROPN
taxlaw-13767	68	29	shall	shall	AUX
taxlaw-13767	68	30	have	have	VERB
taxlaw-13767	68	31	power	power	NOUN
taxlaw-13767	68	32	to	to	PART
taxlaw-13767	68	33	lay	lay	VERB
taxlaw-13767	68	34	and	and	CCONJ
taxlaw-13767	68	35	collect	collect	VERB
taxlaw-13767	68	36	taxes	taxis	NOUN
taxlaw-13767	68	37	on	on	ADP
taxlaw-13767	68	38	incomes	income	NOUN
taxlaw-13767	68	39	,	,	PUNCT
taxlaw-13767	68	40	from	from	ADP
taxlaw-13767	68	41	whatever	whatever	DET
taxlaw-13767	68	42	source	source	NOUN
taxlaw-13767	68	43	derived	derive	VERB
taxlaw-13767	68	44	,	,	PUNCT
taxlaw-13767	68	45	without	without	ADP
taxlaw-13767	68	46	apportionment	apportionment	NOUN
taxlaw-13767	68	47	among	among	ADP
taxlaw-13767	68	48	the	the	DET
taxlaw-13767	68	49	several	several	ADJ
taxlaw-13767	68	50	states	state	NOUN
taxlaw-13767	68	51	,	,	PUNCT
taxlaw-13767	68	52	and	and	CCONJ
taxlaw-13767	68	53	without	without	ADP
taxlaw-13767	68	54	regard	regard	NOUN
taxlaw-13767	68	55	to	to	ADP
taxlaw-13767	68	56	any	any	DET
taxlaw-13767	68	57	census	census	NOUN
taxlaw-13767	68	58	or	or	CCONJ
taxlaw-13767	68	59	enumeration	enumeration	NOUN
taxlaw-13767	68	60	.	.	PUNCT
taxlaw-13767	68	61	”7	”7	PUNCT
taxlaw-13767	69	1	the	the	DET
taxlaw-13767	69	2	amendment	amendment	NOUN
taxlaw-13767	69	3	left	leave	VERB
taxlaw-13767	69	4	it	it	PRON
taxlaw-13767	69	5	to	to	ADP
taxlaw-13767	69	6	congress	congress	PROPN
taxlaw-13767	69	7	to	to	PART
taxlaw-13767	69	8	fill	fill	VERB
taxlaw-13767	69	9	in	in	ADP
taxlaw-13767	69	10	the	the	DET
taxlaw-13767	69	11	details	detail	NOUN
taxlaw-13767	69	12	.	.	PUNCT
taxlaw-13767	70	1	but	but	CCONJ
taxlaw-13767	70	2	the	the	DET
taxlaw-13767	70	3	legislation	legislation	NOUN
taxlaw-13767	70	4	imposing	impose	VERB
taxlaw-13767	70	5	the	the	DET
taxlaw-13767	70	6	first	first	ADJ
taxlaw-13767	70	7	income	income	NOUN
taxlaw-13767	70	8	tax	tax	NOUN
taxlaw-13767	70	9	did	do	AUX
taxlaw-13767	70	10	not	not	PART
taxlaw-13767	70	11	account	account	VERB
taxlaw-13767	70	12	for	for	ADP
taxlaw-13767	70	13	the	the	DET
taxlaw-13767	70	14	tax	tax	NOUN
taxlaw-13767	70	15	treatment	treatment	NOUN
taxlaw-13767	70	16	of	of	ADP
taxlaw-13767	70	17	alimony.8	alimony.8	NOUN
taxlaw-13767	70	18	it	it	PRON
taxlaw-13767	70	19	thus	thus	ADV
taxlaw-13767	70	20	fell	fall	VERB
taxlaw-13767	70	21	to	to	ADP
taxlaw-13767	70	22	the	the	DET
taxlaw-13767	70	23	courts	court	NOUN
taxlaw-13767	70	24	to	to	PART
taxlaw-13767	70	25	decide	decide	VERB
taxlaw-13767	70	26	how	how	SCONJ
taxlaw-13767	70	27	such	such	ADJ
taxlaw-13767	70	28	payments	payment	NOUN
taxlaw-13767	70	29	would	would	AUX
taxlaw-13767	70	30	be	be	AUX
taxlaw-13767	70	31	taxed	tax	VERB
taxlaw-13767	70	32	.	.	PUNCT
taxlaw-13767	71	1	the	the	DET
taxlaw-13767	71	2	question	question	NOUN
taxlaw-13767	71	3	finally	finally	ADV
taxlaw-13767	71	4	made	make	VERB
taxlaw-13767	71	5	its	its	PRON
taxlaw-13767	71	6	way	way	NOUN
taxlaw-13767	71	7	to	to	ADP
taxlaw-13767	71	8	the	the	DET
taxlaw-13767	71	9	supreme	supreme	PROPN
taxlaw-13767	71	10	court	court	PROPN
taxlaw-13767	71	11	in	in	ADP
taxlaw-13767	71	12	1917	1917	NUM
taxlaw-13767	71	13	following	follow	VERB
taxlaw-13767	71	14	the	the	DET
taxlaw-13767	71	15	high	high	ADJ
taxlaw-13767	71	16	-	-	PUNCT
taxlaw-13767	71	17	profile	profile	NOUN
taxlaw-13767	71	18	divorce	divorce	NOUN
taxlaw-13767	71	19	of	of	ADP
taxlaw-13767	71	20	howard	howard	PROPN
taxlaw-13767	71	21	from	from	ADP
taxlaw-13767	71	22	katherine	katherine	PROPN
taxlaw-13767	71	23	gould.9	gould.9	PROPN
taxlaw-13767	71	24	howard	howard	PROPN
taxlaw-13767	71	25	gould	gould	PROPN
taxlaw-13767	71	26	was	be	AUX
taxlaw-13767	71	27	a	a	DET
taxlaw-13767	71	28	well	well	ADV
taxlaw-13767	71	29	-	-	PUNCT
taxlaw-13767	71	30	known	know	VERB
taxlaw-13767	71	31	money	money	NOUN
taxlaw-13767	71	32	man	man	NOUN
taxlaw-13767	71	33	,	,	PUNCT
taxlaw-13767	71	34	a	a	DET
taxlaw-13767	71	35	financier	financier	NOUN
taxlaw-13767	71	36	,	,	PUNCT
taxlaw-13767	71	37	and	and	CCONJ
taxlaw-13767	71	38	the	the	DET
taxlaw-13767	71	39	son	son	NOUN
taxlaw-13767	71	40	of	of	ADP
taxlaw-13767	71	41	the	the	DET
taxlaw-13767	71	42	even	even	ADV
taxlaw-13767	71	43	more	more	ADV
taxlaw-13767	71	44	well	well	ADV
taxlaw-13767	71	45	-	-	PUNCT
taxlaw-13767	71	46	known	know	VERB
taxlaw-13767	71	47	railroad	railroad	NOUN
taxlaw-13767	71	48	magnate	magnate	NOUN
taxlaw-13767	71	49	and	and	CCONJ
taxlaw-13767	71	50	speculator	speculator	NOUN
taxlaw-13767	71	51	jay	jay	PROPN
taxlaw-13767	71	52	gould	gould	PROPN
taxlaw-13767	71	53	.	.	PUNCT
taxlaw-13767	72	1	howard	howard	PROPN
taxlaw-13767	72	2	had	have	VERB
taxlaw-13767	72	3	an	an	DET
taxlaw-13767	72	4	affinity	affinity	NOUN
taxlaw-13767	72	5	for	for	ADP
taxlaw-13767	72	6	women	woman	NOUN
taxlaw-13767	72	7	of	of	ADP
taxlaw-13767	72	8	the	the	DET
taxlaw-13767	72	9	stage	stage	NOUN
taxlaw-13767	72	10	—	—	PUNCT
taxlaw-13767	72	11	over	over	ADP
taxlaw-13767	72	12	the	the	DET
taxlaw-13767	72	13	course	course	NOUN
taxlaw-13767	72	14	of	of	ADP
taxlaw-13767	72	15	his	his	PRON
taxlaw-13767	72	16	life	life	NOUN
taxlaw-13767	72	17	he	he	PRON
taxlaw-13767	72	18	had	have	AUX
taxlaw-13767	72	19	been	be	AUX
taxlaw-13767	72	20	engaged	engage	VERB
taxlaw-13767	72	21	to	to	ADP
taxlaw-13767	72	22	three	three	NUM
taxlaw-13767	72	23	women	woman	NOUN
taxlaw-13767	72	24	,	,	PUNCT
taxlaw-13767	72	25	all	all	DET
taxlaw-13767	72	26	actresses	actress	NOUN
taxlaw-13767	72	27	,	,	PUNCT
taxlaw-13767	72	28	two	two	NUM
taxlaw-13767	72	29	of	of	ADP
taxlaw-13767	72	30	whom	whom	PRON
taxlaw-13767	72	31	he	he	PRON
taxlaw-13767	72	32	married	marry	VERB
taxlaw-13767	72	33	(	(	PUNCT
taxlaw-13767	72	34	and	and	CCONJ
taxlaw-13767	72	35	later	later	ADV
taxlaw-13767	72	36	divorced).10	divorced).10	PROPN
taxlaw-13767	72	37	this	this	DET
taxlaw-13767	72	38	case	case	NOUN
taxlaw-13767	72	39	arose	arise	VERB
taxlaw-13767	72	40	from	from	ADP
taxlaw-13767	72	41	howard	howard	PROPN
taxlaw-13767	72	42	’s	’s	PART
taxlaw-13767	72	43	first	first	ADJ
taxlaw-13767	72	44	marriage	marriage	NOUN
taxlaw-13767	72	45	to	to	ADP
taxlaw-13767	72	46	then	then	ADV
taxlaw-13767	72	47	katherine	katherine	PROPN
taxlaw-13767	72	48	clemmons	clemmons	PROPN
taxlaw-13767	72	49	.	.	PUNCT
taxlaw-13767	73	1	it	it	PRON
taxlaw-13767	73	2	had	have	VERB
taxlaw-13767	73	3	the	the	DET
taxlaw-13767	73	4	makings	making	NOUN
taxlaw-13767	73	5	of	of	ADP
taxlaw-13767	73	6	a	a	DET
taxlaw-13767	73	7	great	great	ADJ
taxlaw-13767	73	8	romance	romance	NOUN
taxlaw-13767	73	9	:	:	PUNCT
taxlaw-13767	73	10	the	the	DET
taxlaw-13767	73	11	two	two	NUM
taxlaw-13767	73	12	had	have	AUX
taxlaw-13767	73	13	met	meet	VERB
taxlaw-13767	73	14	in	in	ADP
taxlaw-13767	73	15	europe	europe	PROPN
taxlaw-13767	73	16	and	and	CCONJ
taxlaw-13767	73	17	enjoyed	enjoy	VERB
taxlaw-13767	73	18	a	a	DET
taxlaw-13767	73	19	6	6	NUM
taxlaw-13767	73	20	revenue	revenue	NOUN
taxlaw-13767	73	21	act	act	NOUN
taxlaw-13767	73	22	of	of	ADP
taxlaw-13767	73	23	1913	1913	NUM
taxlaw-13767	73	24	,	,	PUNCT
taxlaw-13767	73	25	pub	pub	NOUN
taxlaw-13767	73	26	.	.	PUNCT
taxlaw-13767	74	1	l.	l.	PROPN
taxlaw-13767	74	2	63	63	NUM
taxlaw-13767	74	3	-	-	SYM
taxlaw-13767	74	4	16	16	NUM
taxlaw-13767	74	5	,	,	PUNCT
taxlaw-13767	74	6	38	38	NUM
taxlaw-13767	74	7	stat	stat	NOUN
taxlaw-13767	74	8	.	.	PUNCT
taxlaw-13767	75	1	114	114	NUM
taxlaw-13767	75	2	.	.	PUNCT
taxlaw-13767	76	1	this	this	PRON
taxlaw-13767	76	2	was	be	AUX
taxlaw-13767	76	3	,	,	PUNCT
taxlaw-13767	76	4	however	however	ADV
taxlaw-13767	76	5	,	,	PUNCT
taxlaw-13767	76	6	not	not	PART
taxlaw-13767	76	7	the	the	DET
taxlaw-13767	76	8	very	very	ADV
taxlaw-13767	76	9	first	first	ADJ
taxlaw-13767	76	10	united	united	PROPN
taxlaw-13767	76	11	states	states	PROPN
taxlaw-13767	76	12	federal	federal	ADJ
taxlaw-13767	76	13	income	income	NOUN
taxlaw-13767	76	14	tax	tax	NOUN
taxlaw-13767	76	15	as	as	SCONJ
taxlaw-13767	76	16	there	there	PRON
taxlaw-13767	76	17	was	be	VERB
taxlaw-13767	76	18	an	an	DET
taxlaw-13767	76	19	income	income	NOUN
taxlaw-13767	76	20	tax	tax	NOUN
taxlaw-13767	76	21	used	use	VERB
taxlaw-13767	76	22	to	to	PART
taxlaw-13767	76	23	help	help	VERB
taxlaw-13767	76	24	finance	finance	VERB
taxlaw-13767	76	25	the	the	DET
taxlaw-13767	76	26	civil	civil	ADJ
taxlaw-13767	76	27	war	war	NOUN
taxlaw-13767	76	28	.	.	PUNCT
taxlaw-13767	77	1	that	that	DET
taxlaw-13767	77	2	tax	tax	NOUN
taxlaw-13767	77	3	was	be	AUX
taxlaw-13767	77	4	repealed	repeal	VERB
taxlaw-13767	77	5	,	,	PUNCT
taxlaw-13767	77	6	however	however	ADV
taxlaw-13767	77	7	,	,	PUNCT
taxlaw-13767	77	8	in	in	ADP
taxlaw-13767	77	9	1872	1872	NUM
taxlaw-13767	77	10	.	.	PUNCT
taxlaw-13767	78	1	see	see	VERB
taxlaw-13767	78	2	16th	16th	ADJ
taxlaw-13767	78	3	amendment	amendment	NOUN
taxlaw-13767	78	4	to	to	ADP
taxlaw-13767	78	5	the	the	DET
taxlaw-13767	78	6	u.s	u.s	PROPN
taxlaw-13767	78	7	.	.	PROPN
taxlaw-13767	78	8	constitution	constitution	PROPN
taxlaw-13767	78	9	:	:	PUNCT
taxlaw-13767	78	10	federal	federal	ADJ
taxlaw-13767	78	11	income	income	NOUN
taxlaw-13767	78	12	tax	tax	NOUN
taxlaw-13767	78	13	(	(	PUNCT
taxlaw-13767	78	14	1913	1913	NUM
taxlaw-13767	78	15	)	)	PUNCT
taxlaw-13767	78	16	,	,	PUNCT
taxlaw-13767	78	17	national	national	ADJ
taxlaw-13767	78	18	archives	archive	NOUN
taxlaw-13767	78	19	:	:	PUNCT
taxlaw-13767	78	20	milestone	milestone	NOUN
taxlaw-13767	78	21	documents	document	NOUN
taxlaw-13767	78	22	,	,	PUNCT
taxlaw-13767	78	23	https://www.archives.gov/milestonedocuments/16th-amendment	https://www.archives.gov/milestonedocuments/16th-amendment	NOUN
taxlaw-13767	79	1	[	[	X
taxlaw-13767	79	2	https://perma.cc/p87m-hsyk	https://perma.cc/p87m-hsyk	PROPN
taxlaw-13767	79	3	]	]	X
taxlaw-13767	79	4	.	.	PUNCT
taxlaw-13767	80	1	7	7	NUM
taxlaw-13767	80	2	u.s	u.s	PROPN
taxlaw-13767	80	3	.	.	PROPN
taxlaw-13767	80	4	const	const	PROPN
taxlaw-13767	80	5	.	.	PUNCT
taxlaw-13767	81	1	amend	amend	PROPN
taxlaw-13767	81	2	.	.	PUNCT
taxlaw-13767	82	1	xvi	xvi	PROPN
taxlaw-13767	82	2	.	.	PUNCT
taxlaw-13767	83	1	congress	congress	PROPN
taxlaw-13767	83	2	attempted	attempt	VERB
taxlaw-13767	83	3	to	to	PART
taxlaw-13767	83	4	impose	impose	VERB
taxlaw-13767	83	5	an	an	DET
taxlaw-13767	83	6	income	income	NOUN
taxlaw-13767	83	7	tax	tax	NOUN
taxlaw-13767	83	8	prior	prior	ADV
taxlaw-13767	83	9	to	to	ADP
taxlaw-13767	83	10	1913	1913	NUM
taxlaw-13767	83	11	.	.	PUNCT
taxlaw-13767	84	1	prior	prior	ADV
taxlaw-13767	84	2	to	to	ADP
taxlaw-13767	84	3	the	the	DET
taxlaw-13767	84	4	sixteenth	sixteenth	ADJ
taxlaw-13767	84	5	amendment	amendment	NOUN
taxlaw-13767	84	6	,	,	PUNCT
taxlaw-13767	84	7	congress	congress	PROPN
taxlaw-13767	84	8	had	have	VERB
taxlaw-13767	84	9	the	the	DET
taxlaw-13767	84	10	power	power	NOUN
taxlaw-13767	84	11	impose	impose	VERB
taxlaw-13767	84	12	a	a	DET
taxlaw-13767	84	13	“	"	PUNCT
taxlaw-13767	84	14	direct	direct	ADJ
taxlaw-13767	84	15	”	"	PUNCT
taxlaw-13767	84	16	tax	tax	NOUN
taxlaw-13767	84	17	only	only	ADV
taxlaw-13767	84	18	if	if	SCONJ
taxlaw-13767	84	19	it	it	PRON
taxlaw-13767	84	20	was	be	AUX
taxlaw-13767	84	21	apportioned	apportion	VERB
taxlaw-13767	84	22	among	among	ADP
taxlaw-13767	84	23	the	the	DET
taxlaw-13767	84	24	states	state	NOUN
taxlaw-13767	84	25	according	accord	VERB
taxlaw-13767	84	26	to	to	ADP
taxlaw-13767	84	27	population	population	NOUN
taxlaw-13767	84	28	.	.	PUNCT
taxlaw-13767	85	1	u.s	u.s	PROPN
taxlaw-13767	85	2	.	.	PROPN
taxlaw-13767	85	3	const	const	PROPN
taxlaw-13767	85	4	.	.	PUNCT
taxlaw-13767	85	5	art	art	NOUN
taxlaw-13767	85	6	.	.	PUNCT
taxlaw-13767	86	1	i	i	PRON
taxlaw-13767	86	2	,	,	PUNCT
taxlaw-13767	86	3	§	§	PROPN
taxlaw-13767	86	4	2	2	NUM
taxlaw-13767	86	5	,	,	PUNCT
taxlaw-13767	86	6	cl	cl	NOUN
taxlaw-13767	86	7	.	.	NOUN
taxlaw-13767	87	1	3	3	X
taxlaw-13767	87	2	.	.	X
taxlaw-13767	87	3	in	in	ADP
taxlaw-13767	87	4	1894	1894	NUM
taxlaw-13767	87	5	,	,	PUNCT
taxlaw-13767	87	6	congress	congress	PROPN
taxlaw-13767	87	7	instituted	institute	VERB
taxlaw-13767	87	8	a	a	DET
taxlaw-13767	87	9	federal	federal	ADJ
taxlaw-13767	87	10	income	income	NOUN
taxlaw-13767	87	11	tax	tax	NOUN
taxlaw-13767	87	12	.	.	PUNCT
taxlaw-13767	88	1	this	this	PRON
taxlaw-13767	88	2	was	be	AUX
taxlaw-13767	88	3	challenged	challenge	VERB
taxlaw-13767	88	4	as	as	ADP
taxlaw-13767	88	5	unconstitutional	unconstitutional	ADJ
taxlaw-13767	88	6	by	by	ADP
taxlaw-13767	88	7	arguing	argue	VERB
taxlaw-13767	88	8	that	that	SCONJ
taxlaw-13767	88	9	an	an	DET
taxlaw-13767	88	10	income	income	NOUN
taxlaw-13767	88	11	tax	tax	NOUN
taxlaw-13767	88	12	was	be	AUX
taxlaw-13767	88	13	a	a	DET
taxlaw-13767	88	14	direct	direct	ADJ
taxlaw-13767	88	15	tax	tax	NOUN
taxlaw-13767	88	16	that	that	PRON
taxlaw-13767	88	17	was	be	AUX
taxlaw-13767	88	18	not	not	PART
taxlaw-13767	88	19	apportioned	apportion	VERB
taxlaw-13767	88	20	by	by	ADP
taxlaw-13767	88	21	the	the	DET
taxlaw-13767	88	22	population	population	NOUN
taxlaw-13767	88	23	.	.	PUNCT
taxlaw-13767	89	1	the	the	DET
taxlaw-13767	89	2	supreme	supreme	PROPN
taxlaw-13767	89	3	court	court	PROPN
taxlaw-13767	89	4	agreed	agree	VERB
taxlaw-13767	89	5	and	and	CCONJ
taxlaw-13767	89	6	struck	strike	VERB
taxlaw-13767	89	7	that	that	DET
taxlaw-13767	89	8	act	act	NOUN
taxlaw-13767	89	9	down	down	ADP
taxlaw-13767	89	10	as	as	ADP
taxlaw-13767	89	11	unconstitutional	unconstitutional	ADJ
taxlaw-13767	89	12	.	.	PUNCT
taxlaw-13767	90	1	pollock	pollock	NOUN
taxlaw-13767	90	2	v.	v.	ADP
taxlaw-13767	90	3	farmers	farmer	NOUN
taxlaw-13767	90	4	’	’	PART
taxlaw-13767	90	5	loan	loan	PROPN
taxlaw-13767	90	6	&	&	CCONJ
taxlaw-13767	90	7	trust	trust	PROPN
taxlaw-13767	90	8	co.	co.	PROPN
taxlaw-13767	90	9	,	,	PUNCT
taxlaw-13767	90	10	158	158	NUM
taxlaw-13767	90	11	u.s	u.s	PROPN
taxlaw-13767	90	12	.	.	PROPN
taxlaw-13767	90	13	601	601	NUM
taxlaw-13767	90	14	,	,	PUNCT
taxlaw-13767	90	15	637	637	NUM
taxlaw-13767	90	16	(	(	PUNCT
taxlaw-13767	90	17	1895	1895	NUM
taxlaw-13767	90	18	)	)	PUNCT
taxlaw-13767	90	19	.	.	PUNCT
taxlaw-13767	91	1	the	the	DET
taxlaw-13767	91	2	sixteenth	sixteenth	PROPN
taxlaw-13767	91	3	amendment	amendment	NOUN
taxlaw-13767	91	4	avoided	avoid	VERB
taxlaw-13767	91	5	this	this	DET
taxlaw-13767	91	6	issue	issue	NOUN
taxlaw-13767	91	7	by	by	ADP
taxlaw-13767	91	8	removing	remove	VERB
taxlaw-13767	91	9	the	the	DET
taxlaw-13767	91	10	proportional	proportional	ADJ
taxlaw-13767	91	11	requirement	requirement	NOUN
taxlaw-13767	91	12	for	for	ADP
taxlaw-13767	91	13	direct	direct	ADJ
taxlaw-13767	91	14	taxes	taxis	NOUN
taxlaw-13767	91	15	.	.	PUNCT
taxlaw-13767	92	1	8	8	NUM
taxlaw-13767	92	2	revenue	revenue	NOUN
taxlaw-13767	92	3	act	act	NOUN
taxlaw-13767	92	4	of	of	ADP
taxlaw-13767	92	5	1913	1913	NUM
taxlaw-13767	92	6	.	.	PUNCT
taxlaw-13767	93	1	9	9	NUM
taxlaw-13767	93	2	gould	gould	PROPN
taxlaw-13767	93	3	v.	v.	PROPN
taxlaw-13767	93	4	gould	gould	PROPN
taxlaw-13767	93	5	,	,	PUNCT
taxlaw-13767	93	6	245	245	NUM
taxlaw-13767	93	7	u.s	u.s	PROPN
taxlaw-13767	93	8	.	.	PROPN
taxlaw-13767	93	9	151	151	NUM
taxlaw-13767	93	10	(	(	PUNCT
taxlaw-13767	93	11	1917	1917	NUM
taxlaw-13767	93	12	)	)	PUNCT
taxlaw-13767	93	13	.	.	PUNCT
taxlaw-13767	94	1	it	it	PRON
taxlaw-13767	94	2	is	be	AUX
taxlaw-13767	94	3	interesting	interesting	ADJ
taxlaw-13767	94	4	that	that	SCONJ
taxlaw-13767	94	5	the	the	DET
taxlaw-13767	94	6	case	case	NOUN
taxlaw-13767	94	7	that	that	PRON
taxlaw-13767	94	8	set	set	VERB
taxlaw-13767	94	9	out	out	ADP
taxlaw-13767	94	10	the	the	DET
taxlaw-13767	94	11	tax	tax	NOUN
taxlaw-13767	94	12	treatment	treatment	NOUN
taxlaw-13767	94	13	of	of	ADP
taxlaw-13767	94	14	alimony	alimony	NOUN
taxlaw-13767	94	15	did	do	AUX
taxlaw-13767	94	16	not	not	PART
taxlaw-13767	94	17	involve	involve	VERB
taxlaw-13767	94	18	the	the	DET
taxlaw-13767	94	19	federal	federal	ADJ
taxlaw-13767	94	20	government	government	NOUN
taxlaw-13767	94	21	.	.	PUNCT
taxlaw-13767	95	1	10	10	NUM
taxlaw-13767	96	1	howard	howard	PROPN
taxlaw-13767	96	2	gould	gould	PROPN
taxlaw-13767	96	3	may	may	AUX
taxlaw-13767	96	4	marry	marry	VERB
taxlaw-13767	96	5	miss	miss	PROPN
taxlaw-13767	96	6	tyler	tyler	PROPN
taxlaw-13767	96	7	,	,	PUNCT
taxlaw-13767	96	8	n.y	n.y	PROPN
taxlaw-13767	96	9	.	.	PROPN
taxlaw-13767	96	10	times	times	PROPN
taxlaw-13767	96	11	,	,	PUNCT
taxlaw-13767	96	12	nov	nov	PROPN
taxlaw-13767	96	13	.	.	PROPN
taxlaw-13767	96	14	9	9	NUM
taxlaw-13767	96	15	,	,	PUNCT
taxlaw-13767	96	16	1894	1894	NUM
taxlaw-13767	96	17	,	,	PUNCT
taxlaw-13767	96	18	at	at	ADP
taxlaw-13767	96	19	12	12	NUM
taxlaw-13767	96	20	;	;	PUNCT
taxlaw-13767	96	21	howard	howard	PROPN
taxlaw-13767	96	22	gould	gould	PROPN
taxlaw-13767	96	23	marries	marry	VERB
taxlaw-13767	96	24	,	,	PUNCT
taxlaw-13767	96	25	n.y	n.y	PROPN
taxlaw-13767	96	26	.	.	PROPN
taxlaw-13767	96	27	times	times	PROPN
taxlaw-13767	96	28	,	,	PUNCT
taxlaw-13767	96	29	oct	oct	PROPN
taxlaw-13767	96	30	.	.	PROPN
taxlaw-13767	96	31	13	13	NUM
taxlaw-13767	96	32	,	,	PUNCT
taxlaw-13767	96	33	1898	1898	NUM
taxlaw-13767	96	34	,	,	PUNCT
taxlaw-13767	96	35	at	at	ADP
taxlaw-13767	96	36	1	1	NUM
taxlaw-13767	96	37	;	;	PUNCT
taxlaw-13767	96	38	howard	howard	PROPN
taxlaw-13767	96	39	gould	gould	PROPN
taxlaw-13767	96	40	,	,	PUNCT
taxlaw-13767	96	41	son	son	NOUN
taxlaw-13767	96	42	of	of	ADP
taxlaw-13767	96	43	financier	financier	NOUN
taxlaw-13767	96	44	,	,	PUNCT
taxlaw-13767	96	45	weds	weds	PROPN
taxlaw-13767	96	46	,	,	PUNCT
taxlaw-13767	96	47	n.y	n.y	PROPN
taxlaw-13767	96	48	.	.	PROPN
taxlaw-13767	96	49	times	times	PROPN
taxlaw-13767	96	50	,	,	PUNCT
taxlaw-13767	96	51	may	may	AUX
taxlaw-13767	96	52	19	19	NUM
taxlaw-13767	96	53	,	,	PUNCT
taxlaw-13767	96	54	1937	1937	NUM
taxlaw-13767	96	55	,	,	PUNCT
taxlaw-13767	96	56	at	at	ADP
taxlaw-13767	96	57	20	20	NUM
taxlaw-13767	96	58	.	.	PUNCT
taxlaw-13767	97	1	https://perma.cc/p87m-hsyk	https://perma.cc/p87m-hsyk	NOUN
taxlaw-13767	97	2	2025	2025	NUM
taxlaw-13767	97	3	]	]	PUNCT
taxlaw-13767	97	4	the	the	DET
taxlaw-13767	97	5	flip	flip	NOUN
taxlaw-13767	97	6	and	and	CCONJ
taxlaw-13767	97	7	flop	flop	NOUN
taxlaw-13767	97	8	of	of	ADP
taxlaw-13767	97	9	taxing	tax	VERB
taxlaw-13767	97	10	alimony	alimony	NOUN
taxlaw-13767	97	11	135	135	NUM
taxlaw-13767	97	12	long	long	ADJ
taxlaw-13767	97	13	courtship.11	courtship.11	VERB
taxlaw-13767	97	14	howard	howard	PROPN
taxlaw-13767	97	15	’s	’s	PROPN
taxlaw-13767	97	16	family	family	NOUN
taxlaw-13767	97	17	did	do	AUX
taxlaw-13767	97	18	not	not	PART
taxlaw-13767	97	19	approve	approve	VERB
taxlaw-13767	97	20	of	of	ADP
taxlaw-13767	97	21	his	his	PRON
taxlaw-13767	97	22	marrying	marrying	NOUN
taxlaw-13767	97	23	—	—	PUNCT
taxlaw-13767	97	24	as	as	SCONJ
taxlaw-13767	97	25	they	they	PRON
taxlaw-13767	97	26	saw	see	VERB
taxlaw-13767	97	27	it	it	PRON
taxlaw-13767	97	28	—	—	PUNCT
taxlaw-13767	97	29	below	below	ADP
taxlaw-13767	97	30	his	his	PRON
taxlaw-13767	97	31	station	station	NOUN
taxlaw-13767	98	1	and	and	CCONJ
taxlaw-13767	99	1	threatened	threaten	VERB
taxlaw-13767	99	2	to	to	PART
taxlaw-13767	99	3	disinherit	disinherit	VERB
taxlaw-13767	99	4	him.12	him.12	NOUN
taxlaw-13767	99	5	but	but	CCONJ
taxlaw-13767	99	6	love	love	NOUN
taxlaw-13767	99	7	prevailed	prevail	VERB
taxlaw-13767	99	8	and	and	CCONJ
taxlaw-13767	99	9	the	the	DET
taxlaw-13767	99	10	two	two	NUM
taxlaw-13767	99	11	were	be	AUX
taxlaw-13767	99	12	we	we	PRON
taxlaw-13767	99	13	d	d	NUM
taxlaw-13767	99	14	in	in	ADP
taxlaw-13767	99	15	1898.13	1898.13	NUM
taxlaw-13767	99	16	less	less	ADJ
taxlaw-13767	99	17	than	than	ADP
taxlaw-13767	99	18	a	a	DET
taxlaw-13767	99	19	decade	decade	NOUN
taxlaw-13767	99	20	later	later	ADV
taxlaw-13767	99	21	,	,	PUNCT
taxlaw-13767	99	22	the	the	DET
taxlaw-13767	99	23	marriage	marriage	NOUN
taxlaw-13767	99	24	was	be	AUX
taxlaw-13767	99	25	over	over	ADV
taxlaw-13767	99	26	.	.	PUNCT
taxlaw-13767	100	1	the	the	DET
taxlaw-13767	100	2	parties	party	NOUN
taxlaw-13767	100	3	had	have	AUX
taxlaw-13767	100	4	been	be	AUX
taxlaw-13767	100	5	estranged	estrange	VERB
taxlaw-13767	100	6	for	for	ADP
taxlaw-13767	100	7	almost	almost	ADV
taxlaw-13767	100	8	a	a	PRON
taxlaw-13767	100	9	year	year	NOUN
taxlaw-13767	100	10	when	when	SCONJ
taxlaw-13767	100	11	katherine	katherine	PROPN
taxlaw-13767	100	12	sued	sue	VERB
taxlaw-13767	100	13	for	for	ADP
taxlaw-13767	100	14	divorce	divorce	NOUN
taxlaw-13767	100	15	in	in	ADP
taxlaw-13767	100	16	1907	1907	NUM
taxlaw-13767	100	17	,	,	PUNCT
taxlaw-13767	100	18	alleging	allege	VERB
taxlaw-13767	100	19	charges	charge	NOUN
taxlaw-13767	100	20	of	of	ADP
taxlaw-13767	100	21	“	"	PUNCT
taxlaw-13767	100	22	desertion	desertion	NOUN
taxlaw-13767	100	23	,	,	PUNCT
taxlaw-13767	100	24	nonsupport	nonsupport	NOUN
taxlaw-13767	100	25	,	,	PUNCT
taxlaw-13767	100	26	and	and	CCONJ
taxlaw-13767	100	27	cruelty	cruelty	NOUN
taxlaw-13767	100	28	.	.	PUNCT
taxlaw-13767	101	1	”14	”14	VERB
taxlaw-13767	101	2	“	"	PUNCT
taxlaw-13767	101	3	a	a	DET
taxlaw-13767	101	4	central	central	ADJ
taxlaw-13767	101	5	issue	issue	NOUN
taxlaw-13767	101	6	in	in	ADP
taxlaw-13767	101	7	the	the	DET
taxlaw-13767	101	8	trial	trial	NOUN
taxlaw-13767	101	9	was	be	AUX
taxlaw-13767	101	10	the	the	DET
taxlaw-13767	101	11	amount	amount	NOUN
taxlaw-13767	101	12	of	of	ADP
taxlaw-13767	101	13	alimony	alimony	NOUN
taxlaw-13767	101	14	that	that	PRON
taxlaw-13767	101	15	howard	howard	PROPN
taxlaw-13767	101	16	would	would	AUX
taxlaw-13767	101	17	pay	pay	VERB
taxlaw-13767	101	18	katherine	katherine	PROPN
taxlaw-13767	101	19	,	,	PUNCT
taxlaw-13767	101	20	and	and	CCONJ
taxlaw-13767	101	21	that	that	SCONJ
taxlaw-13767	101	22	,	,	PUNCT
taxlaw-13767	101	23	in	in	ADP
taxlaw-13767	101	24	turn	turn	NOUN
taxlaw-13767	101	25	,	,	PUNCT
taxlaw-13767	101	26	rested	rest	VERB
taxlaw-13767	101	27	in	in	ADP
taxlaw-13767	101	28	part	part	NOUN
taxlaw-13767	101	29	on	on	ADP
taxlaw-13767	101	30	whether	whether	SCONJ
taxlaw-13767	101	31	he	he	PRON
taxlaw-13767	101	32	officially	officially	ADV
taxlaw-13767	101	33	‘	'	PUNCT
taxlaw-13767	101	34	deserted	deserted	ADJ
taxlaw-13767	101	35	’	'	PUNCT
taxlaw-13767	101	36	his	his	PRON
taxlaw-13767	101	37	wife	wife	NOUN
taxlaw-13767	101	38	or	or	CCONJ
taxlaw-13767	101	39	whether	whether	SCONJ
taxlaw-13767	101	40	he	he	PRON
taxlaw-13767	101	41	was	be	AUX
taxlaw-13767	101	42	justified	justify	VERB
taxlaw-13767	101	43	in	in	ADP
taxlaw-13767	101	44	leaving	leave	VERB
taxlaw-13767	101	45	her	she	PRON
taxlaw-13767	101	46	due	due	ADJ
taxlaw-13767	101	47	to	to	ADP
taxlaw-13767	101	48	her	her	PRON
taxlaw-13767	101	49	‘	'	PUNCT
taxlaw-13767	101	50	habits	habit	NOUN
taxlaw-13767	101	51	.	.	PUNCT
taxlaw-13767	101	52	’”15	’”15	PROPN
taxlaw-13767	101	53	howard	howard	PROPN
taxlaw-13767	101	54	had	have	AUX
taxlaw-13767	101	55	accused	accuse	VERB
taxlaw-13767	101	56	katherine	katherine	PROPN
taxlaw-13767	101	57	of	of	ADP
taxlaw-13767	101	58	heavy	heavy	ADJ
taxlaw-13767	101	59	drinking	drinking	NOUN
taxlaw-13767	101	60	and	and	CCONJ
taxlaw-13767	101	61	adultery	adultery	NOUN
taxlaw-13767	101	62	with	with	ADP
taxlaw-13767	101	63	fellow	fellow	ADJ
taxlaw-13767	101	64	actors	actor	NOUN
taxlaw-13767	101	65	dustin	dustin	PROPN
taxlaw-13767	101	66	farnum	farnum	PROPN
taxlaw-13767	101	67	and	and	CCONJ
taxlaw-13767	101	68	buffalo	buffalo	PROPN
taxlaw-13767	101	69	bill	bill	NOUN
taxlaw-13767	101	70	.	.	PUNCT
taxlaw-13767	102	1	this	this	PRON
taxlaw-13767	102	2	led	lead	VERB
taxlaw-13767	102	3	to	to	ADP
taxlaw-13767	102	4	flashy	flashy	ADJ
taxlaw-13767	102	5	headlines	headline	NOUN
taxlaw-13767	102	6	like	like	ADP
taxlaw-13767	102	7	“	"	PUNCT
taxlaw-13767	102	8	mrs	mrs	PROPN
taxlaw-13767	102	9	.	.	PROPN
taxlaw-13767	102	10	gould	gould	PROPN
taxlaw-13767	102	11	’s	’s	PART
taxlaw-13767	102	12	life	life	NOUN
taxlaw-13767	102	13	at	at	ADP
taxlaw-13767	102	14	home	home	NOUN
taxlaw-13767	102	15	,	,	PUNCT
taxlaw-13767	102	16	drunken	drunken	ADJ
taxlaw-13767	102	17	orgy”16	orgy”16	NOUN
taxlaw-13767	102	18	and	and	CCONJ
taxlaw-13767	102	19	a	a	DET
taxlaw-13767	102	20	deep	deep	ADJ
taxlaw-13767	102	21	dive	dive	NOUN
taxlaw-13767	102	22	into	into	ADP
taxlaw-13767	102	23	the	the	DET
taxlaw-13767	102	24	couple	couple	NOUN
taxlaw-13767	102	25	’s	’s	PART
taxlaw-13767	102	26	personal	personal	ADJ
taxlaw-13767	102	27	lives	life	NOUN
taxlaw-13767	102	28	.	.	PUNCT
taxlaw-13767	103	1	after	after	ADP
taxlaw-13767	103	2	much	much	ADJ
taxlaw-13767	103	3	publicity	publicity	NOUN
taxlaw-13767	103	4	,	,	PUNCT
taxlaw-13767	103	5	the	the	DET
taxlaw-13767	103	6	divorce	divorce	NOUN
taxlaw-13767	103	7	was	be	AUX
taxlaw-13767	103	8	finalized	finalize	VERB
taxlaw-13767	103	9	in	in	ADP
taxlaw-13767	103	10	1909	1909	NUM
taxlaw-13767	103	11	and	and	CCONJ
taxlaw-13767	103	12	howard	howard	PROPN
taxlaw-13767	103	13	was	be	AUX
taxlaw-13767	103	14	ordered	order	VERB
taxlaw-13767	103	15	to	to	PART
taxlaw-13767	103	16	pay	pay	VERB
taxlaw-13767	103	17	katherine	katherine	PROPN
taxlaw-13767	103	18	monthly	monthly	ADJ
taxlaw-13767	103	19	alimony	alimony	NOUN
taxlaw-13767	103	20	of	of	ADP
taxlaw-13767	103	21	$	$	SYM
taxlaw-13767	103	22	3,000	3,000	NUM
taxlaw-13767	103	23	“	"	PUNCT
taxlaw-13767	103	24	for	for	ADP
taxlaw-13767	103	25	her	her	PRON
taxlaw-13767	103	26	support	support	NOUN
taxlaw-13767	103	27	and	and	CCONJ
taxlaw-13767	103	28	maintenance	maintenance	NOUN
taxlaw-13767	103	29	.	.	PUNCT
taxlaw-13767	104	1	”17	”17	PROPN
taxlaw-13767	104	2	the	the	DET
taxlaw-13767	104	3	equivalent	equivalent	NOUN
taxlaw-13767	104	4	of	of	ADP
taxlaw-13767	104	5	around	around	ADP
taxlaw-13767	104	6	a	a	DET
taxlaw-13767	104	7	million	million	NUM
taxlaw-13767	104	8	dollars	dollar	NOUN
taxlaw-13767	104	9	annually	annually	ADV
taxlaw-13767	104	10	today	today	NOUN
taxlaw-13767	104	11	,	,	PUNCT
taxlaw-13767	104	12	it	it	PRON
taxlaw-13767	104	13	was	be	AUX
taxlaw-13767	104	14	said	say	VERB
taxlaw-13767	104	15	to	to	PART
taxlaw-13767	104	16	be	be	AUX
taxlaw-13767	104	17	the	the	DET
taxlaw-13767	104	18	largest	large	ADJ
taxlaw-13767	104	19	alimony	alimony	NOUN
taxlaw-13767	104	20	settlement	settlement	NOUN
taxlaw-13767	104	21	ordered	order	VERB
taxlaw-13767	104	22	up	up	ADP
taxlaw-13767	104	23	to	to	ADP
taxlaw-13767	104	24	that	that	DET
taxlaw-13767	104	25	time.18	time.18	NOUN
taxlaw-13767	104	26	the	the	DET
taxlaw-13767	104	27	question	question	NOUN
taxlaw-13767	104	28	that	that	PRON
taxlaw-13767	104	29	made	make	VERB
taxlaw-13767	104	30	its	its	PRON
taxlaw-13767	104	31	way	way	NOUN
taxlaw-13767	104	32	to	to	ADP
taxlaw-13767	104	33	the	the	DET
taxlaw-13767	104	34	highest	high	ADJ
taxlaw-13767	104	35	court	court	NOUN
taxlaw-13767	104	36	in	in	ADP
taxlaw-13767	104	37	gould	gould	PROPN
taxlaw-13767	105	1	v.	v.	PROPN
taxlaw-13767	105	2	gould	gould	PROPN
taxlaw-13767	105	3	was	be	AUX
taxlaw-13767	105	4	not	not	PART
taxlaw-13767	105	5	about	about	ADP
taxlaw-13767	105	6	the	the	DET
taxlaw-13767	105	7	amount	amount	NOUN
taxlaw-13767	105	8	of	of	ADP
taxlaw-13767	105	9	the	the	DET
taxlaw-13767	105	10	alimony	alimony	NOUN
taxlaw-13767	105	11	,	,	PUNCT
taxlaw-13767	105	12	but	but	CCONJ
taxlaw-13767	105	13	rather	rather	ADV
taxlaw-13767	105	14	,	,	PUNCT
taxlaw-13767	105	15	“	"	PUNCT
taxlaw-13767	105	16	whether	whether	SCONJ
taxlaw-13767	105	17	such	such	ADJ
taxlaw-13767	105	18	monthly	monthly	ADJ
taxlaw-13767	105	19	payments	payment	NOUN
taxlaw-13767	105	20	during	during	ADP
taxlaw-13767	105	21	the	the	DET
taxlaw-13767	105	22	years	year	NOUN
taxlaw-13767	105	23	1913	1913	NUM
taxlaw-13767	105	24	and	and	CCONJ
taxlaw-13767	105	25	1914	1914	NUM
taxlaw-13767	105	26	constituted	constitute	VERB
taxlaw-13767	105	27	parts	part	NOUN
taxlaw-13767	105	28	of	of	ADP
taxlaw-13767	105	29	mrs	mrs	PROPN
taxlaw-13767	105	30	.	.	PROPN
taxlaw-13767	105	31	gould	gould	PROPN
taxlaw-13767	105	32	’s	’s	PART
taxlaw-13767	105	33	income	income	NOUN
taxlaw-13767	105	34	.	.	PUNCT
taxlaw-13767	106	1	”19	”19	NOUN
taxlaw-13767	106	2	there	there	PRON
taxlaw-13767	106	3	were	be	VERB
taxlaw-13767	106	4	four	four	NUM
taxlaw-13767	106	5	ways	way	NOUN
taxlaw-13767	106	6	the	the	DET
taxlaw-13767	106	7	court	court	NOUN
taxlaw-13767	106	8	’s	’s	PART
taxlaw-13767	106	9	decision	decision	NOUN
taxlaw-13767	106	10	could	could	AUX
taxlaw-13767	106	11	have	have	AUX
taxlaw-13767	106	12	come	come	VERB
taxlaw-13767	106	13	down	down	ADP
taxlaw-13767	106	14	.	.	PUNCT
taxlaw-13767	107	1	first	first	ADV
taxlaw-13767	107	2	,	,	PUNCT
taxlaw-13767	107	3	the	the	DET
taxlaw-13767	107	4	court	court	NOUN
taxlaw-13767	107	5	could	could	AUX
taxlaw-13767	107	6	have	have	AUX
taxlaw-13767	107	7	held	hold	VERB
taxlaw-13767	107	8	that	that	SCONJ
taxlaw-13767	107	9	the	the	DET
taxlaw-13767	107	10	alimony	alimony	NOUN
taxlaw-13767	107	11	payments	payment	NOUN
taxlaw-13767	107	12	were	be	AUX
taxlaw-13767	107	13	taxable	taxable	ADJ
taxlaw-13767	107	14	to	to	ADP
taxlaw-13767	107	15	both	both	DET
taxlaw-13767	107	16	parties	party	NOUN
taxlaw-13767	107	17	:	:	PUNCT
taxlaw-13767	107	18	the	the	DET
taxlaw-13767	107	19	husband	husband	NOUN
taxlaw-13767	107	20	pays	pay	VERB
taxlaw-13767	107	21	alimony	alimony	NOUN
taxlaw-13767	107	22	out	out	ADP
taxlaw-13767	107	23	of	of	ADP
taxlaw-13767	107	24	his	his	PRON
taxlaw-13767	107	25	gross	gross	ADJ
taxlaw-13767	107	26	income	income	NOUN
taxlaw-13767	107	27	and	and	CCONJ
taxlaw-13767	107	28	the	the	DET
taxlaw-13767	107	29	wife	wife	NOUN
taxlaw-13767	107	30	reports	report	VERB
taxlaw-13767	107	31	the	the	DET
taxlaw-13767	107	32	alimony	alimony	NOUN
taxlaw-13767	107	33	payments	payment	NOUN
taxlaw-13767	107	34	as	as	ADP
taxlaw-13767	107	35	income	income	NOUN
taxlaw-13767	107	36	.	.	PUNCT
taxlaw-13767	108	1	second	second	ADJ
taxlaw-13767	108	2	,	,	PUNCT
taxlaw-13767	108	3	it	it	PRON
taxlaw-13767	108	4	could	could	AUX
taxlaw-13767	108	5	have	have	AUX
taxlaw-13767	108	6	held	hold	VERB
taxlaw-13767	108	7	that	that	SCONJ
taxlaw-13767	108	8	only	only	ADV
taxlaw-13767	108	9	the	the	DET
taxlaw-13767	108	10	husband	husband	NOUN
taxlaw-13767	108	11	would	would	AUX
taxlaw-13767	108	12	be	be	AUX
taxlaw-13767	108	13	taxed	tax	VERB
taxlaw-13767	108	14	:	:	PUNCT
taxlaw-13767	108	15	the	the	DET
taxlaw-13767	108	16	husband	husband	NOUN
taxlaw-13767	108	17	pays	pay	VERB
taxlaw-13767	108	18	alimony	alimony	NOUN
taxlaw-13767	108	19	out	out	ADP
taxlaw-13767	108	20	of	of	ADP
taxlaw-13767	108	21	his	his	PRON
taxlaw-13767	108	22	gross	gross	ADJ
taxlaw-13767	108	23	income	income	NOUN
taxlaw-13767	108	24	and	and	CCONJ
taxlaw-13767	108	25	the	the	DET
taxlaw-13767	108	26	wife	wife	NOUN
taxlaw-13767	108	27	takes	take	VERB
taxlaw-13767	108	28	the	the	DET
taxlaw-13767	108	29	funds	fund	NOUN
taxlaw-13767	108	30	in	in	ADP
taxlaw-13767	108	31	full	full	ADJ
taxlaw-13767	108	32	without	without	ADP
taxlaw-13767	108	33	having	have	VERB
taxlaw-13767	108	34	to	to	PART
taxlaw-13767	108	35	report	report	VERB
taxlaw-13767	108	36	them	they	PRON
taxlaw-13767	108	37	as	as	ADP
taxlaw-13767	108	38	income	income	NOUN
taxlaw-13767	108	39	.	.	PUNCT
taxlaw-13767	109	1	third	third	ADJ
taxlaw-13767	109	2	,	,	PUNCT
taxlaw-13767	109	3	only	only	ADV
taxlaw-13767	109	4	the	the	DET
taxlaw-13767	109	5	wife	wife	NOUN
taxlaw-13767	109	6	would	would	AUX
taxlaw-13767	109	7	be	be	AUX
taxlaw-13767	109	8	taxed	tax	VERB
taxlaw-13767	109	9	:	:	PUNCT
taxlaw-13767	109	10	the	the	DET
taxlaw-13767	109	11	husband	husband	NOUN
taxlaw-13767	109	12	pays	pay	VERB
taxlaw-13767	109	13	alimony	alimony	NOUN
taxlaw-13767	109	14	out	out	ADP
taxlaw-13767	109	15	of	of	ADP
taxlaw-13767	109	16	his	his	PRON
taxlaw-13767	109	17	gross	gross	ADJ
taxlaw-13767	109	18	income	income	NOUN
taxlaw-13767	109	19	but	but	CCONJ
taxlaw-13767	109	20	deducts	deduct	VERB
taxlaw-13767	109	21	the	the	DET
taxlaw-13767	109	22	full	full	ADJ
taxlaw-13767	109	23	amount	amount	NOUN
taxlaw-13767	109	24	while	while	SCONJ
taxlaw-13767	109	25	the	the	DET
taxlaw-13767	109	26	wife	wife	NOUN
taxlaw-13767	109	27	reports	report	VERB
taxlaw-13767	109	28	the	the	DET
taxlaw-13767	109	29	alimony	alimony	NOUN
taxlaw-13767	109	30	as	as	ADP
taxlaw-13767	109	31	income	income	NOUN
taxlaw-13767	109	32	.	.	PUNCT
taxlaw-13767	110	1	or	or	CCONJ
taxlaw-13767	110	2	neither	neither	DET
taxlaw-13767	110	3	party	party	NOUN
taxlaw-13767	110	4	would	would	AUX
taxlaw-13767	110	5	pay	pay	VERB
taxlaw-13767	110	6	taxes	taxis	NOUN
taxlaw-13767	110	7	on	on	ADP
taxlaw-13767	110	8	the	the	DET
taxlaw-13767	110	9	alimony	alimony	NOUN
taxlaw-13767	110	10	payments	payment	NOUN
taxlaw-13767	110	11	:	:	PUNCT
taxlaw-13767	110	12	the	the	DET
taxlaw-13767	110	13	husband	husband	NOUN
taxlaw-13767	110	14	pays	pay	VERB
taxlaw-13767	110	15	alimony	alimony	NOUN
taxlaw-13767	110	16	out	out	ADP
taxlaw-13767	110	17	of	of	ADP
taxlaw-13767	110	18	gross	gross	ADJ
taxlaw-13767	110	19	income	income	NOUN
taxlaw-13767	110	20	but	but	CCONJ
taxlaw-13767	110	21	deducts	deduct	VERB
taxlaw-13767	110	22	the	the	DET
taxlaw-13767	110	23	full	full	ADJ
taxlaw-13767	110	24	amount	amount	NOUN
taxlaw-13767	110	25	with	with	ADP
taxlaw-13767	110	26	no	no	DET
taxlaw-13767	110	27	corresponding	correspond	VERB
taxlaw-13767	110	28	income	income	NOUN
taxlaw-13767	110	29	to	to	ADP
taxlaw-13767	110	30	the	the	DET
taxlaw-13767	110	31	wife	wife	NOUN
taxlaw-13767	110	32	.	.	PUNCT
taxlaw-13767	111	1	the	the	DET
taxlaw-13767	111	2	court	court	NOUN
taxlaw-13767	111	3	’s	’s	PART
taxlaw-13767	111	4	short	short	ADJ
taxlaw-13767	111	5	opinion	opinion	NOUN
taxlaw-13767	111	6	adopted	adopt	VERB
taxlaw-13767	111	7	option	option	NOUN
taxlaw-13767	111	8	two	two	NUM
taxlaw-13767	111	9	:	:	PUNCT
taxlaw-13767	111	10	to	to	PART
taxlaw-13767	111	11	tax	tax	VERB
taxlaw-13767	111	12	only	only	ADV
taxlaw-13767	111	13	the	the	DET
taxlaw-13767	111	14	husband	husband	NOUN
taxlaw-13767	111	15	.	.	PUNCT
taxlaw-13767	112	1	alimony	alimony	NOUN
taxlaw-13767	112	2	payments	payment	NOUN
taxlaw-13767	112	3	from	from	ADP
taxlaw-13767	112	4	howard	howard	PROPN
taxlaw-13767	112	5	were	be	AUX
taxlaw-13767	112	6	not	not	PART
taxlaw-13767	112	7	deductible	deductible	ADJ
taxlaw-13767	112	8	by	by	ADP
taxlaw-13767	112	9	him	he	PRON
taxlaw-13767	112	10	nor	nor	CCONJ
taxlaw-13767	112	11	includible	includible	VERB
taxlaw-13767	112	12	in	in	ADP
taxlaw-13767	112	13	katherine	katherine	PROPN
taxlaw-13767	112	14	’s	’s	PART
taxlaw-13767	112	15	income.20	income.20	PROPN
taxlaw-13767	112	16	it	it	PRON
taxlaw-13767	112	17	thus	thus	ADV
taxlaw-13767	112	18	laid	lay	VERB
taxlaw-13767	112	19	down	down	ADP
taxlaw-13767	112	20	the	the	DET
taxlaw-13767	112	21	rule	rule	NOUN
taxlaw-13767	112	22	that	that	SCONJ
taxlaw-13767	112	23	the	the	DET
taxlaw-13767	112	24	payor	payor	NOUN
taxlaw-13767	112	25	-	-	PUNCT
taxlaw-13767	112	26	spouse	spouse	NOUN
taxlaw-13767	112	27	would	would	AUX
taxlaw-13767	112	28	earn	earn	VERB
taxlaw-13767	112	29	income	income	NOUN
taxlaw-13767	112	30	,	,	PUNCT
taxlaw-13767	112	31	pay	pay	VERB
taxlaw-13767	112	32	taxes	taxis	NOUN
taxlaw-13767	112	33	on	on	ADP
taxlaw-13767	112	34	that	that	DET
taxlaw-13767	112	35	income	income	NOUN
taxlaw-13767	112	36	,	,	PUNCT
taxlaw-13767	112	37	and	and	CCONJ
taxlaw-13767	112	38	then	then	ADV
taxlaw-13767	112	39	pay	pay	VERB
taxlaw-13767	112	40	his	his	PRON
taxlaw-13767	112	41	spousal	spousal	NOUN
taxlaw-13767	112	42	support	support	NOUN
taxlaw-13767	112	43	obligations	obligation	NOUN
taxlaw-13767	112	44	11	11	NUM
taxlaw-13767	112	45	howard	howard	PROPN
taxlaw-13767	112	46	gould	gould	PROPN
taxlaw-13767	112	47	marries	marry	VERB
taxlaw-13767	112	48	,	,	PUNCT
taxlaw-13767	112	49	supra	supra	PROPN
taxlaw-13767	112	50	note	note	NOUN
taxlaw-13767	112	51	10	10	NUM
taxlaw-13767	112	52	.	.	PUNCT
taxlaw-13767	112	53	12	12	NUM
taxlaw-13767	113	1	i	i	PRON
taxlaw-13767	113	2	d.	d.	PROPN
taxlaw-13767	113	3	13	13	NUM
taxlaw-13767	114	1	i	i	PRON
taxlaw-13767	114	2	d.	d.	PROPN
taxlaw-13767	114	3	14	14	NUM
taxlaw-13767	114	4	mrs	mrs	PROPN
taxlaw-13767	114	5	.	.	PROPN
taxlaw-13767	114	6	gould	gould	PROPN
taxlaw-13767	114	7	to	to	PART
taxlaw-13767	114	8	ask	ask	VERB
taxlaw-13767	114	9	divorce	divorce	NOUN
taxlaw-13767	114	10	on	on	ADP
taxlaw-13767	114	11	desertion	desertion	NOUN
taxlaw-13767	114	12	plea	plea	NOUN
taxlaw-13767	114	13	,	,	PUNCT
taxlaw-13767	114	14	l.a	l.a	PROPN
taxlaw-13767	114	15	.	.	PROPN
taxlaw-13767	114	16	herald	herald	PROPN
taxlaw-13767	114	17	,	,	PUNCT
taxlaw-13767	114	18	june	june	PROPN
taxlaw-13767	114	19	15	15	NUM
taxlaw-13767	114	20	,	,	PUNCT
taxlaw-13767	114	21	1909	1909	NUM
taxlaw-13767	114	22	,	,	PUNCT
taxlaw-13767	114	23	at	at	ADP
taxlaw-13767	114	24	1	1	NUM
taxlaw-13767	114	25	.	.	NOUN
taxlaw-13767	114	26	15	15	NUM
taxlaw-13767	114	27	michelle	michelle	PROPN
taxlaw-13767	114	28	mcclellan	mcclellan	PROPN
taxlaw-13767	114	29	,	,	PUNCT
taxlaw-13767	114	30	katherine	katherine	PROPN
taxlaw-13767	114	31	gould	gould	PROPN
taxlaw-13767	114	32	’s	’s	PART
taxlaw-13767	114	33	“	"	PUNCT
taxlaw-13767	114	34	drunken	drunken	ADJ
taxlaw-13767	114	35	orgy	orgy	NOUN
taxlaw-13767	114	36	”	"	PUNCT
taxlaw-13767	114	37	and	and	CCONJ
taxlaw-13767	114	38	the	the	DET
taxlaw-13767	114	39	perils	peril	NOUN
taxlaw-13767	114	40	of	of	ADP
taxlaw-13767	114	41	social	social	ADJ
taxlaw-13767	114	42	climbing	climbing	NOUN
taxlaw-13767	114	43	,	,	PUNCT
taxlaw-13767	114	44	the	the	DET
taxlaw-13767	114	45	atlantic	atlantic	PROPN
taxlaw-13767	114	46	(	(	PUNCT
taxlaw-13767	114	47	feb	feb	PROPN
taxlaw-13767	114	48	.	.	PROPN
taxlaw-13767	114	49	24	24	NUM
taxlaw-13767	114	50	,	,	PUNCT
taxlaw-13767	114	51	2012	2012	NUM
taxlaw-13767	114	52	)	)	PUNCT
taxlaw-13767	114	53	,	,	PUNCT
taxlaw-13767	114	54	https://www.theatlantic.com/health/archive/2012/02/katherine-gouldsdrunken-orgy-and-the-perils-of-social-climbing/252427/	https://www.theatlantic.com/health/archive/2012/02/katherine-gouldsdrunken-orgy-and-the-perils-of-social-climbing/252427/	PROPN
taxlaw-13767	115	1	[	[	X
taxlaw-13767	115	2	https://perma.cc/y2bb-s7uk	https://perma.cc/y2bb-s7uk	NOUN
taxlaw-13767	115	3	]	]	PUNCT
taxlaw-13767	115	4	.	.	PUNCT
taxlaw-13767	116	1	16	16	NUM
taxlaw-13767	117	1	i	i	PRON
taxlaw-13767	117	2	d.	d.	PROPN
taxlaw-13767	117	3	17	17	NUM
taxlaw-13767	117	4	gould	gould	PROPN
taxlaw-13767	117	5	v.	v.	PROPN
taxlaw-13767	117	6	gould	gould	PROPN
taxlaw-13767	117	7	,	,	PUNCT
taxlaw-13767	117	8	245	245	NUM
taxlaw-13767	117	9	u.s	u.s	PROPN
taxlaw-13767	117	10	.	.	PROPN
taxlaw-13767	117	11	151	151	NUM
taxlaw-13767	117	12	,	,	PUNCT
taxlaw-13767	117	13	152	152	NUM
taxlaw-13767	117	14	(	(	PUNCT
taxlaw-13767	117	15	1917	1917	NUM
taxlaw-13767	117	16	)	)	PUNCT
taxlaw-13767	117	17	.	.	PUNCT
taxlaw-13767	118	1	18	18	NUM
taxlaw-13767	118	2	see	see	VERB
taxlaw-13767	118	3	former	former	ADJ
taxlaw-13767	118	4	mrs	mrs	PROPN
taxlaw-13767	118	5	.	.	PROPN
taxlaw-13767	118	6	gould	gould	PROPN
taxlaw-13767	118	7	fears	fear	VERB
taxlaw-13767	118	8	poisoning	poisoning	NOUN
taxlaw-13767	118	9	,	,	PUNCT
taxlaw-13767	118	10	n.y	n.y	PROPN
taxlaw-13767	118	11	.	.	PROPN
taxlaw-13767	118	12	times	times	PROPN
taxlaw-13767	118	13	,	,	PUNCT
taxlaw-13767	118	14	nov	nov	PROPN
taxlaw-13767	118	15	.	.	PROPN
taxlaw-13767	118	16	5	5	NUM
taxlaw-13767	118	17	,	,	PUNCT
taxlaw-13767	118	18	1910	1910	NUM
taxlaw-13767	118	19	,	,	PUNCT
taxlaw-13767	118	20	at	at	ADP
taxlaw-13767	118	21	7	7	NUM
taxlaw-13767	118	22	.	.	SYM
taxlaw-13767	118	23	19	19	NUM
taxlaw-13767	118	24	gould	gould	NOUN
taxlaw-13767	118	25	,	,	PUNCT
taxlaw-13767	118	26	245	245	NUM
taxlaw-13767	118	27	u.s	u.s	PROPN
taxlaw-13767	118	28	.	.	PROPN
taxlaw-13767	118	29	at	at	ADP
taxlaw-13767	118	30	152	152	NUM
taxlaw-13767	118	31	.	.	PUNCT
taxlaw-13767	119	1	based	base	VERB
taxlaw-13767	119	2	on	on	ADP
taxlaw-13767	119	3	the	the	DET
taxlaw-13767	119	4	opinion	opinion	NOUN
taxlaw-13767	119	5	,	,	PUNCT
taxlaw-13767	119	6	it	it	PRON
taxlaw-13767	119	7	is	be	AUX
taxlaw-13767	119	8	not	not	PART
taxlaw-13767	119	9	entirely	entirely	ADV
taxlaw-13767	119	10	clear	clear	ADJ
taxlaw-13767	119	11	why	why	SCONJ
taxlaw-13767	119	12	the	the	DET
taxlaw-13767	119	13	issue	issue	NOUN
taxlaw-13767	119	14	mattered	matter	VERB
taxlaw-13767	119	15	to	to	ADP
taxlaw-13767	119	16	the	the	DET
taxlaw-13767	119	17	parties	party	NOUN
taxlaw-13767	119	18	.	.	PUNCT
taxlaw-13767	120	1	perhaps	perhaps	ADV
taxlaw-13767	120	2	katherine	katherine	PROPN
taxlaw-13767	120	3	gould	gould	PROPN
taxlaw-13767	120	4	believed	believe	VERB
taxlaw-13767	120	5	she	she	PRON
taxlaw-13767	120	6	should	should	AUX
taxlaw-13767	120	7	receive	receive	VERB
taxlaw-13767	120	8	a	a	DET
taxlaw-13767	120	9	gross	gross	ADJ
taxlaw-13767	120	10	-	-	PUNCT
taxlaw-13767	120	11	up	up	NOUN
taxlaw-13767	120	12	if	if	SCONJ
taxlaw-13767	120	13	the	the	DET
taxlaw-13767	120	14	payments	payment	NOUN
taxlaw-13767	120	15	were	be	AUX
taxlaw-13767	120	16	subject	subject	ADJ
taxlaw-13767	120	17	to	to	ADP
taxlaw-13767	120	18	taxation	taxation	NOUN
taxlaw-13767	120	19	.	.	PUNCT
taxlaw-13767	121	1	20	20	NUM
taxlaw-13767	122	1	i	i	PRON
taxlaw-13767	122	2	d.	d.	PROPN
taxlaw-13767	122	3	at	at	ADP
taxlaw-13767	122	4	154	154	NUM
taxlaw-13767	122	5	(	(	PUNCT
taxlaw-13767	122	6	“	"	PUNCT
taxlaw-13767	122	7	the	the	DET
taxlaw-13767	122	8	net	net	ADJ
taxlaw-13767	122	9	income	income	NOUN
taxlaw-13767	122	10	of	of	ADP
taxlaw-13767	122	11	the	the	DET
taxlaw-13767	122	12	divorced	divorced	ADJ
taxlaw-13767	122	13	husband	husband	NOUN
taxlaw-13767	122	14	subject	subject	ADJ
taxlaw-13767	122	15	to	to	ADP
taxlaw-13767	122	16	taxation	taxation	NOUN
taxlaw-13767	122	17	was	be	AUX
taxlaw-13767	122	18	not	not	PART
taxlaw-13767	122	19	decreased	decrease	VERB
taxlaw-13767	122	20	by	by	ADP
taxlaw-13767	122	21	payment	payment	NOUN
taxlaw-13767	122	22	of	of	ADP
taxlaw-13767	122	23	alimony	alimony	NOUN
taxlaw-13767	122	24	under	under	ADP
taxlaw-13767	122	25	the	the	DET
taxlaw-13767	122	26	court	court	NOUN
taxlaw-13767	122	27	's	's	PART
taxlaw-13767	122	28	order	order	NOUN
taxlaw-13767	122	29	;	;	PUNCT
taxlaw-13767	122	30	and	and	CCONJ
taxlaw-13767	122	31	,	,	PUNCT
taxlaw-13767	122	32	on	on	ADP
taxlaw-13767	122	33	the	the	DET
taxlaw-13767	122	34	other	other	ADJ
taxlaw-13767	122	35	hand	hand	NOUN
taxlaw-13767	122	36	,	,	PUNCT
taxlaw-13767	122	37	the	the	DET
taxlaw-13767	122	38	sum	sum	NOUN
taxlaw-13767	122	39	received	receive	VERB
taxlaw-13767	122	40	by	by	ADP
taxlaw-13767	122	41	the	the	DET
taxlaw-13767	122	42	wife	wife	NOUN
taxlaw-13767	122	43	on	on	ADP
taxlaw-13767	122	44	account	account	NOUN
taxlaw-13767	122	45	thereof	thereof	ADV
taxlaw-13767	122	46	can	can	AUX
taxlaw-13767	122	47	not	not	PART
taxlaw-13767	122	48	be	be	AUX
taxlaw-13767	122	49	regarded	regard	VERB
taxlaw-13767	122	50	as	as	ADP
taxlaw-13767	122	51	income	income	NOUN
taxlaw-13767	122	52	arising	arise	VERB
taxlaw-13767	122	53	or	or	CCONJ
taxlaw-13767	122	54	accruing	accrue	VERB
taxlaw-13767	122	55	to	to	ADP
taxlaw-13767	122	56	her	she	PRON
taxlaw-13767	122	57	within	within	ADP
taxlaw-13767	122	58	the	the	DET
taxlaw-13767	122	59	enactment	enactment	NOUN
taxlaw-13767	122	60	.	.	PUNCT
taxlaw-13767	122	61	”	"	PUNCT
taxlaw-13767	122	62	)	)	PUNCT
taxlaw-13767	122	63	.	.	PUNCT
taxlaw-13767	123	1	https://perma.cc/y2bb-s7uk	https://perma.cc/y2bb-s7uk	PROPN
taxlaw-13767	123	2	136	136	NUM
taxlaw-13767	123	3	columbia	columbia	PROPN
taxlaw-13767	123	4	journal	journal	NOUN
taxlaw-13767	123	5	of	of	ADP
taxlaw-13767	123	6	tax	tax	NOUN
taxlaw-13767	123	7	law	law	NOUN
taxlaw-13767	124	1	[	[	X
taxlaw-13767	124	2	vol	vol	NOUN
taxlaw-13767	124	3	.	.	PUNCT
taxlaw-13767	125	1	16:2	16:2	NUM
taxlaw-13767	125	2	from	from	ADP
taxlaw-13767	125	3	what	what	PRON
taxlaw-13767	125	4	was	be	AUX
taxlaw-13767	125	5	left	leave	VERB
taxlaw-13767	125	6	over	over	ADP
taxlaw-13767	125	7	after	after	ADP
taxlaw-13767	125	8	tax	tax	NOUN
taxlaw-13767	125	9	;	;	PUNCT
taxlaw-13767	125	10	the	the	DET
taxlaw-13767	125	11	recipient	recipient	NOUN
taxlaw-13767	125	12	-	-	PUNCT
taxlaw-13767	125	13	spouse	spouse	NOUN
taxlaw-13767	125	14	would	would	AUX
taxlaw-13767	125	15	receive	receive	VERB
taxlaw-13767	125	16	those	those	DET
taxlaw-13767	125	17	payments	payment	NOUN
taxlaw-13767	125	18	in	in	ADP
taxlaw-13767	125	19	whole	whole	ADJ
taxlaw-13767	125	20	without	without	ADP
taxlaw-13767	125	21	reduction	reduction	NOUN
taxlaw-13767	125	22	for	for	ADP
taxlaw-13767	125	23	federal	federal	ADJ
taxlaw-13767	125	24	income	income	NOUN
taxlaw-13767	125	25	tax	tax	NOUN
taxlaw-13767	125	26	.	.	PUNCT
taxlaw-13767	126	1	the	the	DET
taxlaw-13767	126	2	rationale	rationale	NOUN
taxlaw-13767	126	3	behind	behind	ADP
taxlaw-13767	126	4	this	this	DET
taxlaw-13767	126	5	early	early	ADJ
taxlaw-13767	126	6	tax	tax	NOUN
taxlaw-13767	126	7	treatment	treatment	NOUN
taxlaw-13767	126	8	of	of	ADP
taxlaw-13767	126	9	alimony	alimony	NOUN
taxlaw-13767	126	10	was	be	AUX
taxlaw-13767	126	11	based	base	VERB
taxlaw-13767	126	12	on	on	ADP
taxlaw-13767	126	13	the	the	DET
taxlaw-13767	126	14	court	court	NOUN
taxlaw-13767	126	15	’s	’s	PART
taxlaw-13767	126	16	understanding	understanding	NOUN
taxlaw-13767	126	17	of	of	ADP
taxlaw-13767	126	18	the	the	DET
taxlaw-13767	126	19	purpose	purpose	NOUN
taxlaw-13767	126	20	of	of	ADP
taxlaw-13767	126	21	such	such	ADJ
taxlaw-13767	126	22	payments	payment	NOUN
taxlaw-13767	126	23	.	.	PUNCT
taxlaw-13767	127	1	the	the	DET
taxlaw-13767	127	2	court	court	NOUN
taxlaw-13767	127	3	’s	’s	PART
taxlaw-13767	127	4	reasoning	reasoning	NOUN
taxlaw-13767	127	5	surely	surely	ADV
taxlaw-13767	127	6	rung	rung	VERB
taxlaw-13767	127	7	as	as	ADV
taxlaw-13767	127	8	soundly	soundly	ADV
taxlaw-13767	127	9	at	at	ADP
taxlaw-13767	127	10	the	the	DET
taxlaw-13767	127	11	time	time	NOUN
taxlaw-13767	127	12	as	as	SCONJ
taxlaw-13767	127	13	it	it	PRON
taxlaw-13767	127	14	does	do	AUX
taxlaw-13767	127	15	paternalistic	paternalistic	ADJ
taxlaw-13767	127	16	today	today	NOUN
taxlaw-13767	127	17	:	:	PUNCT
taxlaw-13767	127	18	“	"	PUNCT
taxlaw-13767	127	19	alimony	alimony	NOUN
taxlaw-13767	127	20	.	.	PUNCT
taxlaw-13767	127	21	.	.	PUNCT
taxlaw-13767	128	1	.	.	PUNCT
taxlaw-13767	129	1	is	be	AUX
taxlaw-13767	129	2	not	not	PART
taxlaw-13767	129	3	founded	found	VERB
taxlaw-13767	129	4	on	on	ADP
taxlaw-13767	129	5	a	a	DET
taxlaw-13767	129	6	contract	contract	NOUN
taxlaw-13767	129	7	,	,	PUNCT
taxlaw-13767	129	8	express	express	ADJ
taxlaw-13767	129	9	or	or	CCONJ
taxlaw-13767	129	10	implied	imply	VERB
taxlaw-13767	129	11	,	,	PUNCT
taxlaw-13767	129	12	but	but	CCONJ
taxlaw-13767	129	13	on	on	ADP
taxlaw-13767	129	14	the	the	DET
taxlaw-13767	129	15	natural	natural	ADJ
taxlaw-13767	129	16	and	and	CCONJ
taxlaw-13767	129	17	legal	legal	ADJ
taxlaw-13767	129	18	duty	duty	NOUN
taxlaw-13767	129	19	of	of	ADP
taxlaw-13767	129	20	the	the	DET
taxlaw-13767	129	21	husband	husband	NOUN
taxlaw-13767	129	22	to	to	PART
taxlaw-13767	129	23	support	support	VERB
taxlaw-13767	129	24	the	the	DET
taxlaw-13767	129	25	wife	wife	NOUN
taxlaw-13767	129	26	.	.	PUNCT
taxlaw-13767	129	27	.	.	PUNCT
taxlaw-13767	129	28	.	.	PUNCT
taxlaw-13767	129	29	.	.	PUNCT
taxlaw-13767	130	1	permanent	permanent	ADJ
taxlaw-13767	130	2	alimony	alimony	NOUN
taxlaw-13767	130	3	is	be	AUX
taxlaw-13767	130	4	regarded	regard	VERB
taxlaw-13767	130	5	rather	rather	ADV
taxlaw-13767	130	6	as	as	ADP
taxlaw-13767	130	7	a	a	DET
taxlaw-13767	130	8	portion	portion	NOUN
taxlaw-13767	130	9	of	of	ADP
taxlaw-13767	130	10	the	the	DET
taxlaw-13767	130	11	husband	husband	NOUN
taxlaw-13767	130	12	’s	’s	PART
taxlaw-13767	130	13	estate	estate	NOUN
taxlaw-13767	130	14	to	to	PART
taxlaw-13767	130	15	which	which	PRON
taxlaw-13767	130	16	the	the	DET
taxlaw-13767	130	17	wife	wife	NOUN
taxlaw-13767	130	18	is	be	AUX
taxlaw-13767	130	19	equitably	equitably	ADV
taxlaw-13767	130	20	entitled	entitle	VERB
taxlaw-13767	130	21	.	.	PUNCT
taxlaw-13767	130	22	.	.	PUNCT
taxlaw-13767	130	23	.	.	PUNCT
taxlaw-13767	131	1	.”21	.”21	PROPN
taxlaw-13767	132	1	in	in	ADP
taxlaw-13767	132	2	that	that	DET
taxlaw-13767	132	3	manner	manner	NOUN
taxlaw-13767	132	4	,	,	PUNCT
taxlaw-13767	132	5	the	the	DET
taxlaw-13767	132	6	payment	payment	NOUN
taxlaw-13767	132	7	was	be	AUX
taxlaw-13767	132	8	treated	treat	VERB
taxlaw-13767	132	9	for	for	ADP
taxlaw-13767	132	10	tax	tax	NOUN
taxlaw-13767	132	11	purposes	purpose	NOUN
taxlaw-13767	132	12	like	like	ADP
taxlaw-13767	132	13	satisfying	satisfy	VERB
taxlaw-13767	132	14	a	a	DET
taxlaw-13767	132	15	loan	loan	NOUN
taxlaw-13767	132	16	obligation	obligation	NOUN
taxlaw-13767	132	17	:	:	PUNCT
taxlaw-13767	132	18	the	the	DET
taxlaw-13767	132	19	payor	payor	NOUN
taxlaw-13767	132	20	does	do	AUX
taxlaw-13767	132	21	not	not	PART
taxlaw-13767	132	22	receive	receive	VERB
taxlaw-13767	132	23	any	any	DET
taxlaw-13767	132	24	deduction	deduction	NOUN
taxlaw-13767	132	25	for	for	ADP
taxlaw-13767	132	26	paying	pay	VERB
taxlaw-13767	132	27	off	off	ADP
taxlaw-13767	132	28	a	a	DET
taxlaw-13767	132	29	loan	loan	NOUN
taxlaw-13767	132	30	and	and	CCONJ
taxlaw-13767	132	31	the	the	DET
taxlaw-13767	132	32	recipient	recipient	NOUN
taxlaw-13767	132	33	has	have	VERB
taxlaw-13767	132	34	no	no	DET
taxlaw-13767	132	35	income	income	NOUN
taxlaw-13767	132	36	on	on	ADP
taxlaw-13767	132	37	account	account	NOUN
taxlaw-13767	132	38	of	of	ADP
taxlaw-13767	132	39	the	the	DET
taxlaw-13767	132	40	payor	payor	NOUN
taxlaw-13767	132	41	satisfying	satisfy	VERB
taxlaw-13767	132	42	the	the	DET
taxlaw-13767	132	43	obligation	obligation	NOUN
taxlaw-13767	132	44	.	.	PUNCT
taxlaw-13767	133	1	as	as	SCONJ
taxlaw-13767	133	2	noted	note	VERB
taxlaw-13767	133	3	by	by	ADP
taxlaw-13767	133	4	professor	professor	PROPN
taxlaw-13767	133	5	deborah	deborah	PROPN
taxlaw-13767	133	6	geier	geier	NOUN
taxlaw-13767	133	7	in	in	ADP
taxlaw-13767	133	8	her	her	PRON
taxlaw-13767	133	9	article	article	NOUN
taxlaw-13767	133	10	on	on	ADP
taxlaw-13767	133	11	the	the	DET
taxlaw-13767	133	12	tax	tax	NOUN
taxlaw-13767	133	13	treatment	treatment	NOUN
taxlaw-13767	133	14	of	of	ADP
taxlaw-13767	133	15	payments	payment	NOUN
taxlaw-13767	133	16	related	relate	VERB
taxlaw-13767	133	17	to	to	ADP
taxlaw-13767	133	18	divorces	divorce	NOUN
taxlaw-13767	133	19	,	,	PUNCT
taxlaw-13767	133	20	the	the	DET
taxlaw-13767	133	21	supreme	supreme	PROPN
taxlaw-13767	133	22	court	court	PROPN
taxlaw-13767	133	23	looked	look	VERB
taxlaw-13767	133	24	at	at	ADP
taxlaw-13767	133	25	the	the	DET
taxlaw-13767	133	26	divorced	divorced	ADJ
taxlaw-13767	133	27	couple	couple	NOUN
taxlaw-13767	133	28	as	as	ADP
taxlaw-13767	133	29	a	a	DET
taxlaw-13767	133	30	unit	unit	NOUN
taxlaw-13767	133	31	that	that	PRON
taxlaw-13767	133	32	should	should	AUX
taxlaw-13767	133	33	be	be	AUX
taxlaw-13767	133	34	taxed	tax	VERB
taxlaw-13767	133	35	only	only	ADV
taxlaw-13767	133	36	once.22	once.22	NOUN
taxlaw-13767	133	37	for	for	ADP
taxlaw-13767	133	38	comparison	comparison	NOUN
taxlaw-13767	133	39	,	,	PUNCT
taxlaw-13767	133	40	if	if	SCONJ
taxlaw-13767	133	41	you	you	PRON
taxlaw-13767	133	42	look	look	VERB
taxlaw-13767	133	43	at	at	ADP
taxlaw-13767	133	44	the	the	DET
taxlaw-13767	133	45	divorced	divorced	ADJ
taxlaw-13767	133	46	couple	couple	NOUN
taxlaw-13767	133	47	as	as	ADP
taxlaw-13767	133	48	individuals	individual	NOUN
taxlaw-13767	133	49	,	,	PUNCT
taxlaw-13767	133	50	it	it	PRON
taxlaw-13767	133	51	may	may	AUX
taxlaw-13767	133	52	make	make	VERB
taxlaw-13767	133	53	sense	sense	NOUN
taxlaw-13767	133	54	to	to	ADP
taxlaw-13767	133	55	tax	tax	NOUN
taxlaw-13767	133	56	alimony	alimony	NOUN
taxlaw-13767	133	57	payments	payment	NOUN
taxlaw-13767	133	58	to	to	ADP
taxlaw-13767	133	59	each.23	each.23	PROPN
taxlaw-13767	133	60	the	the	DET
taxlaw-13767	133	61	money	money	NOUN
taxlaw-13767	133	62	used	use	VERB
taxlaw-13767	133	63	to	to	PART
taxlaw-13767	133	64	pay	pay	VERB
taxlaw-13767	133	65	alimony	alimony	NOUN
taxlaw-13767	133	66	generally	generally	ADV
taxlaw-13767	133	67	comes	come	VERB
taxlaw-13767	133	68	from	from	ADP
taxlaw-13767	133	69	the	the	DET
taxlaw-13767	133	70	husband	husband	NOUN
taxlaw-13767	133	71	’s	’s	PART
taxlaw-13767	133	72	salary	salary	NOUN
taxlaw-13767	133	73	,	,	PUNCT
taxlaw-13767	133	74	which	which	PRON
taxlaw-13767	133	75	is	be	AUX
taxlaw-13767	133	76	quintessential	quintessential	ADJ
taxlaw-13767	133	77	“	"	PUNCT
taxlaw-13767	133	78	income	income	NOUN
taxlaw-13767	133	79	.	.	PUNCT
taxlaw-13767	134	1	”24	”24	VERB
taxlaw-13767	134	2	and	and	CCONJ
taxlaw-13767	134	3	,	,	PUNCT
taxlaw-13767	134	4	looking	look	VERB
taxlaw-13767	134	5	at	at	ADP
taxlaw-13767	134	6	the	the	DET
taxlaw-13767	134	7	recipient	recipient	NOUN
taxlaw-13767	134	8	in	in	ADP
taxlaw-13767	134	9	isolation	isolation	NOUN
taxlaw-13767	134	10	,	,	PUNCT
taxlaw-13767	134	11	the	the	DET
taxlaw-13767	134	12	alimony	alimony	NOUN
taxlaw-13767	134	13	payments	payment	NOUN
taxlaw-13767	134	14	represent	represent	VERB
taxlaw-13767	134	15	an	an	DET
taxlaw-13767	134	16	“	"	PUNCT
taxlaw-13767	134	17	undeniable	undeniable	ADJ
taxlaw-13767	134	18	accession	accession	NOUN
taxlaw-13767	134	19	to	to	ADP
taxlaw-13767	134	20	wealth	wealth	NOUN
taxlaw-13767	134	21	,	,	PUNCT
taxlaw-13767	134	22	”	"	PUNCT
taxlaw-13767	134	23	bringing	bring	VERB
taxlaw-13767	134	24	them	they	PRON
taxlaw-13767	134	25	under	under	ADP
taxlaw-13767	134	26	the	the	DET
taxlaw-13767	134	27	income	income	NOUN
taxlaw-13767	134	28	umbrella.25	umbrella.25	NOUN
taxlaw-13767	134	29	thus	thus	ADV
taxlaw-13767	134	30	,	,	PUNCT
taxlaw-13767	134	31	the	the	DET
taxlaw-13767	134	32	payment	payment	NOUN
taxlaw-13767	134	33	would	would	AUX
taxlaw-13767	134	34	be	be	AUX
taxlaw-13767	134	35	taxed	tax	VERB
taxlaw-13767	134	36	twice	twice	ADV
taxlaw-13767	134	37	,	,	PUNCT
taxlaw-13767	134	38	much	much	ADV
taxlaw-13767	134	39	like	like	ADP
taxlaw-13767	134	40	,	,	PUNCT
taxlaw-13767	134	41	geier	geier	NOUN
taxlaw-13767	134	42	noted	note	VERB
taxlaw-13767	134	43	,	,	PUNCT
taxlaw-13767	134	44	“	"	PUNCT
taxlaw-13767	134	45	amounts	amount	NOUN
taxlaw-13767	134	46	paid	pay	VERB
taxlaw-13767	134	47	by	by	ADP
taxlaw-13767	134	48	an	an	DET
taxlaw-13767	134	49	employee	employee	NOUN
taxlaw-13767	134	50	from	from	ADP
taxlaw-13767	134	51	his	his	PRON
taxlaw-13767	134	52	wages	wage	NOUN
taxlaw-13767	134	53	to	to	ADP
taxlaw-13767	134	54	his	his	PRON
taxlaw-13767	134	55	housecleaner	housecleaner	NOUN
taxlaw-13767	134	56	.	.	PUNCT
taxlaw-13767	135	1	”26	”26	PUNCT
taxlaw-13767	136	1	but	but	CCONJ
taxlaw-13767	136	2	the	the	DET
taxlaw-13767	136	3	court	court	NOUN
taxlaw-13767	136	4	instead	instead	ADV
taxlaw-13767	136	5	looked	look	VERB
taxlaw-13767	136	6	at	at	ADP
taxlaw-13767	136	7	the	the	DET
taxlaw-13767	136	8	two	two	NUM
taxlaw-13767	136	9	taxpayers	taxpayer	NOUN
taxlaw-13767	136	10	together	together	ADV
taxlaw-13767	136	11	.	.	PUNCT
taxlaw-13767	137	1	it	it	PRON
taxlaw-13767	137	2	assumed	assume	VERB
taxlaw-13767	137	3	that	that	SCONJ
taxlaw-13767	137	4	whether	whether	SCONJ
taxlaw-13767	137	5	the	the	DET
taxlaw-13767	137	6	recipient	recipient	NOUN
taxlaw-13767	137	7	-	-	PUNCT
taxlaw-13767	137	8	spouse	spouse	NOUN
taxlaw-13767	137	9	has	have	AUX
taxlaw-13767	137	10	income	income	NOUN
taxlaw-13767	137	11	on	on	ADP
taxlaw-13767	137	12	account	account	NOUN
taxlaw-13767	137	13	of	of	ADP
taxlaw-13767	137	14	the	the	DET
taxlaw-13767	137	15	payment	payment	NOUN
taxlaw-13767	137	16	and	and	CCONJ
taxlaw-13767	137	17	whether	whether	SCONJ
taxlaw-13767	137	18	the	the	DET
taxlaw-13767	137	19	payor	payor	NOUN
taxlaw-13767	137	20	-	-	PUNCT
taxlaw-13767	137	21	spouse	spouse	NOUN
taxlaw-13767	137	22	gets	get	VERB
taxlaw-13767	137	23	a	a	DET
taxlaw-13767	137	24	deduction	deduction	NOUN
taxlaw-13767	137	25	for	for	ADP
taxlaw-13767	137	26	the	the	DET
taxlaw-13767	137	27	payment	payment	NOUN
taxlaw-13767	137	28	are	be	AUX
taxlaw-13767	137	29	not	not	PART
taxlaw-13767	137	30	independent	independent	ADJ
taxlaw-13767	137	31	issues	issue	NOUN
taxlaw-13767	137	32	.	.	PUNCT
taxlaw-13767	138	1	any	any	DET
taxlaw-13767	138	2	decision	decision	NOUN
taxlaw-13767	138	3	that	that	PRON
taxlaw-13767	138	4	determines	determine	VERB
taxlaw-13767	138	5	the	the	DET
taxlaw-13767	138	6	answer	answer	NOUN
taxlaw-13767	138	7	to	to	ADP
taxlaw-13767	138	8	one	one	NUM
taxlaw-13767	138	9	of	of	ADP
taxlaw-13767	138	10	those	those	DET
taxlaw-13767	138	11	questions	question	NOUN
taxlaw-13767	138	12	will	will	AUX
taxlaw-13767	138	13	also	also	ADV
taxlaw-13767	138	14	answer	answer	VERB
taxlaw-13767	138	15	the	the	DET
taxlaw-13767	138	16	other	other	ADJ
taxlaw-13767	138	17	.	.	PUNCT
taxlaw-13767	139	1	either	either	CCONJ
taxlaw-13767	139	2	the	the	DET
taxlaw-13767	139	3	payor	payor	NOUN
taxlaw-13767	139	4	gets	get	VERB
taxlaw-13767	139	5	a	a	DET
taxlaw-13767	139	6	deduction	deduction	NOUN
taxlaw-13767	139	7	and	and	CCONJ
taxlaw-13767	139	8	the	the	DET
taxlaw-13767	139	9	recipient	recipient	NOUN
taxlaw-13767	139	10	has	have	VERB
taxlaw-13767	139	11	income	income	NOUN
taxlaw-13767	139	12	,	,	PUNCT
taxlaw-13767	139	13	or	or	CCONJ
taxlaw-13767	139	14	the	the	DET
taxlaw-13767	139	15	payor	payor	NOUN
taxlaw-13767	139	16	does	do	AUX
taxlaw-13767	139	17	not	not	PART
taxlaw-13767	139	18	get	get	VERB
taxlaw-13767	139	19	a	a	DET
taxlaw-13767	139	20	deduction	deduction	NOUN
taxlaw-13767	139	21	and	and	CCONJ
taxlaw-13767	139	22	the	the	DET
taxlaw-13767	139	23	recipient	recipient	NOUN
taxlaw-13767	139	24	does	do	AUX
taxlaw-13767	139	25	not	not	PART
taxlaw-13767	139	26	have	have	VERB
taxlaw-13767	139	27	income	income	NOUN
taxlaw-13767	139	28	.	.	PUNCT
taxlaw-13767	140	1	viewed	view	VERB
taxlaw-13767	140	2	as	as	ADP
taxlaw-13767	140	3	a	a	DET
taxlaw-13767	140	4	joint	joint	ADJ
taxlaw-13767	140	5	exercise	exercise	NOUN
taxlaw-13767	140	6	,	,	PUNCT
taxlaw-13767	140	7	the	the	DET
taxlaw-13767	140	8	resulting	result	VERB
taxlaw-13767	140	9	question	question	NOUN
taxlaw-13767	140	10	becomes	become	VERB
taxlaw-13767	140	11	not	not	PART
taxlaw-13767	140	12	whether	whether	SCONJ
taxlaw-13767	140	13	the	the	DET
taxlaw-13767	140	14	payment	payment	NOUN
taxlaw-13767	140	15	is	be	AUX
taxlaw-13767	140	16	income	income	NOUN
taxlaw-13767	140	17	,	,	PUNCT
taxlaw-13767	140	18	but	but	CCONJ
taxlaw-13767	140	19	instead	instead	ADV
taxlaw-13767	140	20	whose	whose	DET
taxlaw-13767	140	21	marginal	marginal	ADJ
taxlaw-13767	140	22	tax	tax	NOUN
taxlaw-13767	140	23	rate	rate	NOUN
taxlaw-13767	140	24	should	should	AUX
taxlaw-13767	140	25	be	be	AUX
taxlaw-13767	140	26	used	use	VERB
taxlaw-13767	140	27	in	in	ADP
taxlaw-13767	140	28	determining	determine	VERB
taxlaw-13767	140	29	the	the	DET
taxlaw-13767	140	30	tax	tax	NOUN
taxlaw-13767	140	31	owed	owe	VERB
taxlaw-13767	140	32	.	.	PUNCT
taxlaw-13767	141	1	if	if	SCONJ
taxlaw-13767	141	2	we	we	PRON
taxlaw-13767	141	3	allow	allow	VERB
taxlaw-13767	141	4	a	a	DET
taxlaw-13767	141	5	deduction	deduction	NOUN
taxlaw-13767	141	6	for	for	ADP
taxlaw-13767	141	7	the	the	DET
taxlaw-13767	141	8	alimony	alimony	NOUN
taxlaw-13767	141	9	payment	payment	NOUN
taxlaw-13767	141	10	with	with	ADP
taxlaw-13767	141	11	21	21	NUM
taxlaw-13767	141	12	i	i	PROPN
taxlaw-13767	141	13	d.	d.	PROPN
taxlaw-13767	141	14	at	at	ADP
taxlaw-13767	141	15	153	153	NUM
taxlaw-13767	141	16	(	(	PUNCT
taxlaw-13767	141	17	quoting	quote	VERB
taxlaw-13767	141	18	audubon	audubon	PROPN
taxlaw-13767	141	19	v.	v.	PROPN
taxlaw-13767	141	20	shufeldt	shufeldt	PROPN
taxlaw-13767	141	21	,	,	PUNCT
taxlaw-13767	141	22	181	181	NUM
taxlaw-13767	141	23	u.s	u.s	PROPN
taxlaw-13767	141	24	.	.	PROPN
taxlaw-13767	141	25	575	575	NUM
taxlaw-13767	141	26	,	,	PUNCT
taxlaw-13767	141	27	577	577	NUM
taxlaw-13767	141	28	(	(	PUNCT
taxlaw-13767	141	29	1901	1901	NUM
taxlaw-13767	141	30	)	)	PUNCT
taxlaw-13767	141	31	)	)	PUNCT
taxlaw-13767	141	32	;	;	PUNCT
taxlaw-13767	141	33	see	see	VERB
taxlaw-13767	141	34	also	also	ADV
taxlaw-13767	141	35	douglas	douglas	PROPN
taxlaw-13767	141	36	v.	v.	PROPN
taxlaw-13767	141	37	willcuts	willcut	NOUN
taxlaw-13767	141	38	,	,	PUNCT
taxlaw-13767	141	39	296	296	NUM
taxlaw-13767	141	40	u.s	u.s	PROPN
taxlaw-13767	141	41	.	.	PROPN
taxlaw-13767	141	42	1	1	NUM
taxlaw-13767	141	43	,	,	PUNCT
taxlaw-13767	141	44	8	8	NUM
taxlaw-13767	141	45	(	(	PUNCT
taxlaw-13767	141	46	1935	1935	NUM
taxlaw-13767	141	47	)	)	PUNCT
taxlaw-13767	141	48	(	(	PUNCT
taxlaw-13767	141	49	“	"	PUNCT
taxlaw-13767	141	50	amounts	amount	NOUN
taxlaw-13767	141	51	paid	pay	VERB
taxlaw-13767	141	52	to	to	ADP
taxlaw-13767	141	53	a	a	DET
taxlaw-13767	141	54	divorced	divorce	VERB
taxlaw-13767	141	55	wife	wife	NOUN
taxlaw-13767	141	56	under	under	ADP
taxlaw-13767	141	57	a	a	DET
taxlaw-13767	141	58	decree	decree	NOUN
taxlaw-13767	141	59	for	for	ADP
taxlaw-13767	141	60	alimony	alimony	NOUN
taxlaw-13767	141	61	are	be	AUX
taxlaw-13767	141	62	not	not	PART
taxlaw-13767	141	63	regarded	regard	VERB
taxlaw-13767	141	64	as	as	ADP
taxlaw-13767	141	65	income	income	NOUN
taxlaw-13767	141	66	of	of	ADP
taxlaw-13767	141	67	the	the	DET
taxlaw-13767	141	68	wife	wife	NOUN
taxlaw-13767	141	69	but	but	CCONJ
taxlaw-13767	141	70	as	as	SCONJ
taxlaw-13767	141	71	paid	pay	VERB
taxlaw-13767	141	72	in	in	ADP
taxlaw-13767	141	73	discharge	discharge	NOUN
taxlaw-13767	141	74	of	of	ADP
taxlaw-13767	141	75	the	the	DET
taxlaw-13767	141	76	general	general	ADJ
taxlaw-13767	141	77	obligation	obligation	NOUN
taxlaw-13767	141	78	to	to	PART
taxlaw-13767	141	79	support	support	VERB
taxlaw-13767	141	80	,	,	PUNCT
taxlaw-13767	141	81	which	which	PRON
taxlaw-13767	141	82	is	be	AUX
taxlaw-13767	141	83	made	make	VERB
taxlaw-13767	141	84	specific	specific	ADJ
taxlaw-13767	141	85	by	by	ADP
taxlaw-13767	141	86	the	the	DET
taxlaw-13767	141	87	decree	decree	NOUN
taxlaw-13767	141	88	.	.	PUNCT
taxlaw-13767	141	89	”	"	PUNCT
taxlaw-13767	141	90	)	)	PUNCT
taxlaw-13767	141	91	.	.	PUNCT
taxlaw-13767	142	1	as	as	SCONJ
taxlaw-13767	142	2	other	other	ADJ
taxlaw-13767	142	3	commentators	commentator	NOUN
taxlaw-13767	142	4	described	describe	VERB
taxlaw-13767	142	5	it	it	PRON
taxlaw-13767	142	6	:	:	PUNCT
taxlaw-13767	142	7	“	"	PUNCT
taxlaw-13767	142	8	justice	justice	PROPN
taxlaw-13767	142	9	reynolds	reynolds	PROPN
taxlaw-13767	142	10	’s	’s	PART
taxlaw-13767	142	11	paternalistic	paternalistic	ADJ
taxlaw-13767	142	12	attitude	attitude	NOUN
taxlaw-13767	142	13	toward	toward	ADP
taxlaw-13767	142	14	women	woman	NOUN
taxlaw-13767	142	15	and	and	CCONJ
taxlaw-13767	142	16	wives	wife	NOUN
taxlaw-13767	142	17	permeates	permeate	VERB
taxlaw-13767	142	18	the	the	DET
taxlaw-13767	142	19	gould	gould	PROPN
taxlaw-13767	142	20	opinion	opinion	NOUN
taxlaw-13767	142	21	:	:	PUNCT
taxlaw-13767	142	22	women	woman	NOUN
taxlaw-13767	142	23	require	require	VERB
taxlaw-13767	142	24	protection	protection	NOUN
taxlaw-13767	142	25	,	,	PUNCT
taxlaw-13767	142	26	which	which	PRON
taxlaw-13767	142	27	is	be	AUX
taxlaw-13767	142	28	the	the	DET
taxlaw-13767	142	29	responsibility	responsibility	NOUN
taxlaw-13767	142	30	of	of	ADP
taxlaw-13767	142	31	men	man	NOUN
taxlaw-13767	142	32	.	.	PUNCT
taxlaw-13767	142	33	”	"	PUNCT
taxlaw-13767	143	1	tessa	tessa	PROPN
taxlaw-13767	143	2	r.	r.	PROPN
taxlaw-13767	143	3	davis	davis	PROPN
taxlaw-13767	143	4	,	,	PUNCT
taxlaw-13767	143	5	amy	amy	PROPN
taxlaw-13767	143	6	h.	h.	PROPN
taxlaw-13767	143	7	soled	soled	PROPN
taxlaw-13767	143	8	&	&	CCONJ
taxlaw-13767	143	9	jay	jay	PROPN
taxlaw-13767	143	10	a.	a.	PROPN
taxlaw-13767	143	11	soled	sole	VERB
taxlaw-13767	143	12	,	,	PUNCT
taxlaw-13767	143	13	revisiting	revisit	VERB
taxlaw-13767	143	14	the	the	DET
taxlaw-13767	143	15	tax	tax	NOUN
taxlaw-13767	143	16	treatment	treatment	NOUN
taxlaw-13767	143	17	of	of	ADP
taxlaw-13767	143	18	alimony	alimony	NOUN
taxlaw-13767	143	19	,	,	PUNCT
taxlaw-13767	143	20	71	71	NUM
taxlaw-13767	143	21	u.	u.	PROPN
taxlaw-13767	143	22	kan	kan	PROPN
taxlaw-13767	143	23	.	.	PUNCT
taxlaw-13767	144	1	l.	l.	PROPN
taxlaw-13767	144	2	rev	rev	PROPN
taxlaw-13767	144	3	.	.	PROPN
taxlaw-13767	144	4	379	379	NUM
taxlaw-13767	144	5	,	,	PUNCT
taxlaw-13767	144	6	386	386	NUM
taxlaw-13767	144	7	(	(	PUNCT
taxlaw-13767	144	8	2023	2023	NUM
taxlaw-13767	144	9	)	)	PUNCT
taxlaw-13767	144	10	.	.	PUNCT
taxlaw-13767	145	1	22	22	NUM
taxlaw-13767	145	2	deborah	deborah	PROPN
taxlaw-13767	145	3	a.	a.	NOUN
taxlaw-13767	145	4	geier	geier	NOUN
taxlaw-13767	145	5	,	,	PUNCT
taxlaw-13767	145	6	simplifying	simplify	VERB
taxlaw-13767	145	7	and	and	CCONJ
taxlaw-13767	145	8	rationalizing	rationalize	VERB
taxlaw-13767	145	9	the	the	DET
taxlaw-13767	145	10	federal	federal	ADJ
taxlaw-13767	145	11	income	income	NOUN
taxlaw-13767	145	12	tax	tax	NOUN
taxlaw-13767	145	13	law	law	NOUN
taxlaw-13767	145	14	applicable	applicable	ADJ
taxlaw-13767	145	15	to	to	ADP
taxlaw-13767	145	16	transfers	transfer	NOUN
taxlaw-13767	145	17	in	in	ADP
taxlaw-13767	145	18	divorce	divorce	NOUN
taxlaw-13767	145	19	,	,	PUNCT
taxlaw-13767	145	20	55	55	NUM
taxlaw-13767	145	21	tax	tax	NOUN
taxlaw-13767	145	22	law	law	NOUN
taxlaw-13767	145	23	.	.	PUNCT
taxlaw-13767	146	1	363	363	NUM
taxlaw-13767	146	2	,	,	PUNCT
taxlaw-13767	146	3	369	369	NUM
taxlaw-13767	146	4	(	(	PUNCT
taxlaw-13767	146	5	2002	2002	NUM
taxlaw-13767	146	6	)	)	PUNCT
taxlaw-13767	146	7	(	(	PUNCT
taxlaw-13767	146	8	“	"	PUNCT
taxlaw-13767	146	9	rather	rather	ADV
taxlaw-13767	146	10	than	than	ADP
taxlaw-13767	146	11	analyzing	analyze	VERB
taxlaw-13767	146	12	the	the	DET
taxlaw-13767	146	13	tax	tax	NOUN
taxlaw-13767	146	14	consequences	consequence	NOUN
taxlaw-13767	146	15	to	to	ADP
taxlaw-13767	146	16	each	each	PRON
taxlaw-13767	146	17	of	of	ADP
taxlaw-13767	146	18	these	these	DET
taxlaw-13767	146	19	taxpayers	taxpayer	NOUN
taxlaw-13767	146	20	independently	independently	ADV
taxlaw-13767	146	21	of	of	ADP
taxlaw-13767	146	22	each	each	DET
taxlaw-13767	146	23	other	other	ADJ
taxlaw-13767	146	24	,	,	PUNCT
taxlaw-13767	146	25	i.e.	i.e.	X
taxlaw-13767	146	26	,	,	PUNCT
taxlaw-13767	146	27	determining	determine	VERB
taxlaw-13767	146	28	whether	whether	SCONJ
taxlaw-13767	146	29	the	the	DET
taxlaw-13767	146	30	receipt	receipt	NOUN
taxlaw-13767	146	31	qualifies	qualify	VERB
taxlaw-13767	146	32	as	as	ADP
taxlaw-13767	146	33	‘	'	PUNCT
taxlaw-13767	146	34	income	income	NOUN
taxlaw-13767	146	35	’	'	PUNCT
taxlaw-13767	146	36	to	to	ADP
taxlaw-13767	146	37	the	the	DET
taxlaw-13767	146	38	recipient	recipient	NOUN
taxlaw-13767	146	39	and	and	CCONJ
taxlaw-13767	146	40	whether	whether	SCONJ
taxlaw-13767	146	41	the	the	DET
taxlaw-13767	146	42	payment	payment	NOUN
taxlaw-13767	146	43	qualifies	qualify	VERB
taxlaw-13767	146	44	as	as	ADP
taxlaw-13767	146	45	a	a	DET
taxlaw-13767	146	46	deductible	deductible	ADJ
taxlaw-13767	146	47	one	one	NUM
taxlaw-13767	146	48	to	to	ADP
taxlaw-13767	146	49	the	the	DET
taxlaw-13767	146	50	payor	payor	NOUN
taxlaw-13767	146	51	under	under	ADP
taxlaw-13767	146	52	an	an	DET
taxlaw-13767	146	53	‘	'	PUNCT
taxlaw-13767	146	54	income	income	NOUN
taxlaw-13767	146	55	’	'	PUNCT
taxlaw-13767	146	56	analysis	analysis	NOUN
taxlaw-13767	146	57	because	because	SCONJ
taxlaw-13767	146	58	it	it	PRON
taxlaw-13767	146	59	does	do	AUX
taxlaw-13767	146	60	not	not	PART
taxlaw-13767	146	61	purchase	purchase	VERB
taxlaw-13767	146	62	discretionary	discretionary	ADJ
taxlaw-13767	146	63	personal	personal	ADJ
taxlaw-13767	146	64	consumption	consumption	NOUN
taxlaw-13767	146	65	,	,	PUNCT
taxlaw-13767	146	66	we	we	PRON
taxlaw-13767	146	67	could	could	AUX
taxlaw-13767	146	68	view	view	VERB
taxlaw-13767	146	69	both	both	DET
taxlaw-13767	146	70	taxpayers	taxpayer	NOUN
taxlaw-13767	146	71	together	together	ADV
taxlaw-13767	146	72	.	.	PUNCT
taxlaw-13767	146	73	”	"	PUNCT
taxlaw-13767	146	74	)	)	PUNCT
taxlaw-13767	146	75	.	.	PUNCT
taxlaw-13767	147	1	23	23	NUM
taxlaw-13767	147	2	as	as	SCONJ
taxlaw-13767	147	3	we	we	PRON
taxlaw-13767	147	4	will	will	AUX
taxlaw-13767	147	5	discuss	discuss	VERB
taxlaw-13767	147	6	later	later	ADV
taxlaw-13767	147	7	in	in	ADP
taxlaw-13767	147	8	part	part	NOUN
taxlaw-13767	147	9	iv	iv	NUM
taxlaw-13767	147	10	,	,	PUNCT
taxlaw-13767	147	11	we	we	PRON
taxlaw-13767	147	12	disagree	disagree	VERB
taxlaw-13767	147	13	with	with	ADP
taxlaw-13767	147	14	this	this	DET
taxlaw-13767	147	15	evaluation	evaluation	NOUN
taxlaw-13767	147	16	of	of	ADP
taxlaw-13767	147	17	the	the	DET
taxlaw-13767	147	18	payor	payor	NOUN
taxlaw-13767	147	19	-	-	PUNCT
taxlaw-13767	147	20	spouse	spouse	NOUN
taxlaw-13767	147	21	and	and	CCONJ
taxlaw-13767	147	22	even	even	ADV
taxlaw-13767	147	23	professor	professor	NOUN
taxlaw-13767	147	24	geier	geier	NOUN
taxlaw-13767	147	25	notes	note	VERB
taxlaw-13767	147	26	that	that	SCONJ
taxlaw-13767	147	27	,	,	PUNCT
taxlaw-13767	147	28	since	since	SCONJ
taxlaw-13767	147	29	there	there	PRON
taxlaw-13767	147	30	is	be	VERB
taxlaw-13767	147	31	no	no	DET
taxlaw-13767	147	32	personal	personal	ADJ
taxlaw-13767	147	33	consumption	consumption	NOUN
taxlaw-13767	147	34	with	with	ADP
taxlaw-13767	147	35	an	an	DET
taxlaw-13767	147	36	alimony	alimony	NOUN
taxlaw-13767	147	37	payment	payment	NOUN
taxlaw-13767	147	38	,	,	PUNCT
taxlaw-13767	147	39	it	it	PRON
taxlaw-13767	147	40	may	may	AUX
taxlaw-13767	147	41	be	be	AUX
taxlaw-13767	147	42	possible	possible	ADJ
taxlaw-13767	147	43	to	to	PART
taxlaw-13767	147	44	justify	justify	VERB
taxlaw-13767	147	45	a	a	DET
taxlaw-13767	147	46	deduction	deduction	NOUN
taxlaw-13767	147	47	for	for	ADP
taxlaw-13767	147	48	the	the	DET
taxlaw-13767	147	49	payment	payment	NOUN
taxlaw-13767	147	50	.	.	PUNCT
taxlaw-13767	148	1	i	i	PRON
taxlaw-13767	148	2	d.	d.	PROPN
taxlaw-13767	148	3	24	24	NUM
taxlaw-13767	149	1	i	i	PRON
taxlaw-13767	149	2	d.	d.	PROPN
taxlaw-13767	149	3	at	at	ADP
taxlaw-13767	149	4	368	368	NUM
taxlaw-13767	149	5	.	.	PUNCT
taxlaw-13767	150	1	25	25	NUM
taxlaw-13767	151	1	i	i	NOUN
taxlaw-13767	151	2	d.	d.	PROPN
taxlaw-13767	151	3	26	26	NUM
taxlaw-13767	152	1	i	i	PRON
taxlaw-13767	152	2	d.	d.	PROPN
taxlaw-13767	152	3	at	at	ADP
taxlaw-13767	152	4	369	369	NUM
taxlaw-13767	152	5	.	.	PUNCT
taxlaw-13767	153	1	as	as	SCONJ
taxlaw-13767	153	2	we	we	PRON
taxlaw-13767	153	3	will	will	AUX
taxlaw-13767	153	4	elaborate	elaborate	VERB
taxlaw-13767	153	5	later	later	ADV
taxlaw-13767	153	6	,	,	PUNCT
taxlaw-13767	153	7	the	the	DET
taxlaw-13767	153	8	difference	difference	NOUN
taxlaw-13767	153	9	between	between	ADP
taxlaw-13767	153	10	an	an	DET
taxlaw-13767	153	11	alimony	alimony	NOUN
taxlaw-13767	153	12	payment	payment	NOUN
taxlaw-13767	153	13	and	and	CCONJ
taxlaw-13767	153	14	wages	wage	NOUN
taxlaw-13767	153	15	to	to	ADP
taxlaw-13767	153	16	a	a	DET
taxlaw-13767	153	17	housekeeper	housekeeper	NOUN
taxlaw-13767	153	18	is	be	AUX
taxlaw-13767	153	19	the	the	DET
taxlaw-13767	153	20	lack	lack	NOUN
taxlaw-13767	153	21	of	of	ADP
taxlaw-13767	153	22	consumption	consumption	NOUN
taxlaw-13767	153	23	for	for	ADP
taxlaw-13767	153	24	the	the	DET
taxlaw-13767	153	25	payor	payor	NOUN
taxlaw-13767	153	26	in	in	ADP
taxlaw-13767	153	27	the	the	DET
taxlaw-13767	153	28	alimony	alimony	NOUN
taxlaw-13767	153	29	situation	situation	NOUN
taxlaw-13767	153	30	,	,	PUNCT
taxlaw-13767	153	31	unlike	unlike	ADP
taxlaw-13767	153	32	in	in	ADP
taxlaw-13767	153	33	consuming	consume	VERB
taxlaw-13767	153	34	the	the	DET
taxlaw-13767	153	35	services	service	NOUN
taxlaw-13767	153	36	of	of	ADP
taxlaw-13767	153	37	a	a	DET
taxlaw-13767	153	38	housekeeper	housekeeper	NOUN
taxlaw-13767	153	39	.	.	PUNCT
taxlaw-13767	154	1	see	see	VERB
taxlaw-13767	154	2	discussion	discussion	NOUN
taxlaw-13767	154	3	infra	infra	NOUN
taxlaw-13767	154	4	section	section	NOUN
taxlaw-13767	154	5	iv.a	iv.a	VERB
taxlaw-13767	154	6	.	.	PUNCT
taxlaw-13767	155	1	2025	2025	NUM
taxlaw-13767	155	2	]	]	PUNCT
taxlaw-13767	155	3	the	the	DET
taxlaw-13767	155	4	flip	flip	NOUN
taxlaw-13767	155	5	and	and	CCONJ
taxlaw-13767	155	6	flop	flop	NOUN
taxlaw-13767	155	7	of	of	ADP
taxlaw-13767	155	8	taxing	tax	VERB
taxlaw-13767	155	9	alimony	alimony	NOUN
taxlaw-13767	155	10	137	137	NUM
taxlaw-13767	155	11	corresponding	correspond	VERB
taxlaw-13767	155	12	income	income	NOUN
taxlaw-13767	155	13	to	to	ADP
taxlaw-13767	155	14	the	the	DET
taxlaw-13767	155	15	recipient	recipient	NOUN
taxlaw-13767	155	16	,	,	PUNCT
taxlaw-13767	155	17	then	then	ADV
taxlaw-13767	155	18	the	the	DET
taxlaw-13767	155	19	marginal	marginal	ADJ
taxlaw-13767	155	20	tax	tax	NOUN
taxlaw-13767	155	21	rate	rate	NOUN
taxlaw-13767	155	22	of	of	ADP
taxlaw-13767	155	23	the	the	DET
taxlaw-13767	155	24	recipientspouse	recipientspouse	NOUN
taxlaw-13767	155	25	will	will	AUX
taxlaw-13767	155	26	be	be	AUX
taxlaw-13767	155	27	used	use	VERB
taxlaw-13767	155	28	.	.	PUNCT
taxlaw-13767	156	1	conversely	conversely	ADV
taxlaw-13767	156	2	,	,	PUNCT
taxlaw-13767	156	3	as	as	SCONJ
taxlaw-13767	156	4	applied	apply	VERB
taxlaw-13767	156	5	by	by	ADP
taxlaw-13767	156	6	the	the	DET
taxlaw-13767	156	7	supreme	supreme	PROPN
taxlaw-13767	156	8	court	court	PROPN
taxlaw-13767	156	9	,	,	PUNCT
taxlaw-13767	156	10	without	without	ADP
taxlaw-13767	156	11	a	a	DET
taxlaw-13767	156	12	deduction	deduction	NOUN
taxlaw-13767	156	13	and	and	CCONJ
taxlaw-13767	156	14	no	no	DET
taxlaw-13767	156	15	income	income	NOUN
taxlaw-13767	156	16	to	to	ADP
taxlaw-13767	156	17	the	the	DET
taxlaw-13767	156	18	recipient	recipient	NOUN
taxlaw-13767	156	19	-	-	PUNCT
taxlaw-13767	156	20	spouse	spouse	NOUN
taxlaw-13767	156	21	,	,	PUNCT
taxlaw-13767	156	22	the	the	DET
taxlaw-13767	156	23	marginal	marginal	ADJ
taxlaw-13767	156	24	tax	tax	NOUN
taxlaw-13767	156	25	rate	rate	NOUN
taxlaw-13767	156	26	of	of	ADP
taxlaw-13767	156	27	the	the	DET
taxlaw-13767	156	28	payorspouse	payorspouse	NOUN
taxlaw-13767	156	29	applies	apply	VERB
taxlaw-13767	156	30	.	.	PUNCT
taxlaw-13767	157	1	this	this	DET
taxlaw-13767	157	2	latter	latter	ADJ
taxlaw-13767	157	3	state	state	NOUN
taxlaw-13767	157	4	of	of	ADP
taxlaw-13767	157	5	alimony	alimony	NOUN
taxlaw-13767	157	6	taxation	taxation	NOUN
taxlaw-13767	157	7	remained	remain	VERB
taxlaw-13767	157	8	consistent	consistent	ADJ
taxlaw-13767	157	9	until	until	SCONJ
taxlaw-13767	157	10	congress	congress	PROPN
taxlaw-13767	157	11	stepped	step	VERB
taxlaw-13767	157	12	in	in	ADV
taxlaw-13767	157	13	during	during	ADP
taxlaw-13767	157	14	the	the	DET
taxlaw-13767	157	15	early	early	ADJ
taxlaw-13767	157	16	1940s	1940	NOUN
taxlaw-13767	157	17	.	.	PUNCT
taxlaw-13767	158	1	b.	b.	VERB
taxlaw-13767	159	1	the	the	DET
taxlaw-13767	159	2	shift	shift	NOUN
taxlaw-13767	159	3	to	to	ADP
taxlaw-13767	159	4	the	the	DET
taxlaw-13767	159	5	recipient	recipient	NOUN
taxlaw-13767	159	6	-	-	PUNCT
taxlaw-13767	159	7	spouse	spouse	NOUN
taxlaw-13767	159	8	’s	’s	PART
taxlaw-13767	159	9	rates	rate	NOUN
taxlaw-13767	159	10	(	(	PUNCT
taxlaw-13767	159	11	1942–1984	1942–1984	NUM
taxlaw-13767	159	12	)	)	PUNCT
taxlaw-13767	159	13	tax	tax	NOUN
taxlaw-13767	159	14	rates	rate	NOUN
taxlaw-13767	159	15	began	begin	VERB
taxlaw-13767	159	16	climbing	climb	VERB
taxlaw-13767	159	17	following	follow	VERB
taxlaw-13767	159	18	the	the	DET
taxlaw-13767	159	19	ratification	ratification	NOUN
taxlaw-13767	159	20	of	of	ADP
taxlaw-13767	159	21	the	the	DET
taxlaw-13767	159	22	sixteenth	sixteenth	ADJ
taxlaw-13767	159	23	amendment	amendment	NOUN
taxlaw-13767	159	24	,	,	PUNCT
taxlaw-13767	159	25	albeit	albeit	SCONJ
taxlaw-13767	159	26	slowly	slowly	ADV
taxlaw-13767	159	27	and	and	CCONJ
taxlaw-13767	159	28	focused	focus	VERB
taxlaw-13767	159	29	largely	largely	ADV
taxlaw-13767	159	30	on	on	ADP
taxlaw-13767	159	31	the	the	DET
taxlaw-13767	159	32	very	very	ADV
taxlaw-13767	159	33	top	top	ADJ
taxlaw-13767	159	34	earners.27	earners.27	PROPN
taxlaw-13767	159	35	however	however	ADV
taxlaw-13767	159	36	,	,	PUNCT
taxlaw-13767	159	37	as	as	SCONJ
taxlaw-13767	159	38	it	it	PRON
taxlaw-13767	159	39	became	become	VERB
taxlaw-13767	159	40	clear	clear	ADJ
taxlaw-13767	159	41	that	that	SCONJ
taxlaw-13767	159	42	america	america	PROPN
taxlaw-13767	159	43	would	would	AUX
taxlaw-13767	159	44	become	become	VERB
taxlaw-13767	159	45	involved	involve	VERB
taxlaw-13767	159	46	in	in	ADP
taxlaw-13767	159	47	world	world	PROPN
taxlaw-13767	159	48	war	war	PROPN
taxlaw-13767	159	49	ii	ii	PROPN
taxlaw-13767	159	50	,	,	PUNCT
taxlaw-13767	159	51	congress	congress	PROPN
taxlaw-13767	159	52	needed	need	VERB
taxlaw-13767	159	53	money	money	NOUN
taxlaw-13767	159	54	to	to	PART
taxlaw-13767	159	55	build	build	VERB
taxlaw-13767	159	56	up	up	ADP
taxlaw-13767	159	57	the	the	DET
taxlaw-13767	159	58	military	military	NOUN
taxlaw-13767	159	59	.	.	PUNCT
taxlaw-13767	160	1	the	the	DET
taxlaw-13767	160	2	first	first	ADJ
taxlaw-13767	160	3	revenue	revenue	NOUN
taxlaw-13767	160	4	act	act	NOUN
taxlaw-13767	160	5	of	of	ADP
taxlaw-13767	160	6	1940	1940	NUM
taxlaw-13767	160	7	raised	raise	VERB
taxlaw-13767	160	8	surtax	surtax	NOUN
taxlaw-13767	160	9	rates	rate	NOUN
taxlaw-13767	160	10	—	—	PUNCT
taxlaw-13767	160	11	additional	additional	ADJ
taxlaw-13767	160	12	taxes	taxis	NOUN
taxlaw-13767	160	13	charged	charge	VERB
taxlaw-13767	160	14	to	to	ADP
taxlaw-13767	160	15	high	high	ADJ
taxlaw-13767	160	16	-	-	PUNCT
taxlaw-13767	160	17	earning	earn	VERB
taxlaw-13767	160	18	individuals	individual	NOUN
taxlaw-13767	160	19	—	—	PUNCT
taxlaw-13767	160	20	and	and	CCONJ
taxlaw-13767	160	21	lowered	lower	VERB
taxlaw-13767	160	22	the	the	DET
taxlaw-13767	160	23	exemption	exemption	NOUN
taxlaw-13767	160	24	level	level	NOUN
taxlaw-13767	160	25	,	,	PUNCT
taxlaw-13767	160	26	“	"	PUNCT
taxlaw-13767	160	27	dramatically	dramatically	ADV
taxlaw-13767	160	28	increas[ing	increas[e	VERB
taxlaw-13767	160	29	]	]	PUNCT
taxlaw-13767	160	30	the	the	DET
taxlaw-13767	160	31	number	number	NOUN
taxlaw-13767	160	32	of	of	ADP
taxlaw-13767	160	33	people	people	NOUN
taxlaw-13767	160	34	paying	pay	VERB
taxlaw-13767	160	35	the	the	DET
taxlaw-13767	160	36	income	income	NOUN
taxlaw-13767	160	37	tax	tax	NOUN
taxlaw-13767	160	38	.	.	PUNCT
taxlaw-13767	161	1	”28	”28	VERB
taxlaw-13767	161	2	the	the	DET
taxlaw-13767	161	3	revenue	revenue	NOUN
taxlaw-13767	161	4	act	act	NOUN
taxlaw-13767	161	5	of	of	ADP
taxlaw-13767	161	6	1941	1941	NUM
taxlaw-13767	161	7	further	far	ADV
taxlaw-13767	161	8	raised	raise	VERB
taxlaw-13767	161	9	rates	rate	NOUN
taxlaw-13767	161	10	and	and	CCONJ
taxlaw-13767	161	11	lowered	lower	VERB
taxlaw-13767	161	12	the	the	DET
taxlaw-13767	161	13	next	next	ADJ
taxlaw-13767	161	14	year	year	NOUN
taxlaw-13767	161	15	’s	’s	PART
taxlaw-13767	161	16	exemption	exemption	NOUN
taxlaw-13767	161	17	level.29	level.29	NOUN
taxlaw-13767	161	18	during	during	ADP
taxlaw-13767	161	19	the	the	DET
taxlaw-13767	161	20	war	war	NOUN
taxlaw-13767	161	21	,	,	PUNCT
taxlaw-13767	161	22	the	the	DET
taxlaw-13767	161	23	overall	overall	ADJ
taxlaw-13767	161	24	marginal	marginal	ADJ
taxlaw-13767	161	25	tax	tax	NOUN
taxlaw-13767	161	26	rate	rate	NOUN
taxlaw-13767	161	27	(	(	PUNCT
taxlaw-13767	161	28	combining	combine	VERB
taxlaw-13767	161	29	“	"	PUNCT
taxlaw-13767	161	30	regular	regular	ADJ
taxlaw-13767	161	31	”	"	PUNCT
taxlaw-13767	161	32	and	and	CCONJ
taxlaw-13767	161	33	special	special	ADJ
taxlaw-13767	161	34	surtax	surtax	NOUN
taxlaw-13767	161	35	rates	rate	NOUN
taxlaw-13767	161	36	)	)	PUNCT
taxlaw-13767	161	37	was	be	AUX
taxlaw-13767	161	38	over	over	ADV
taxlaw-13767	161	39	90	90	NUM
taxlaw-13767	161	40	percent.30	percent.30	NOUN
taxlaw-13767	161	41	that	that	PRON
taxlaw-13767	161	42	meant	mean	VERB
taxlaw-13767	161	43	,	,	PUNCT
taxlaw-13767	161	44	as	as	SCONJ
taxlaw-13767	161	45	the	the	DET
taxlaw-13767	161	46	war	war	NOUN
taxlaw-13767	161	47	waged	wage	VERB
taxlaw-13767	161	48	on	on	ADP
taxlaw-13767	161	49	,	,	PUNCT
taxlaw-13767	161	50	net	net	ADJ
taxlaw-13767	161	51	incomes	income	NOUN
taxlaw-13767	161	52	were	be	AUX
taxlaw-13767	161	53	decreasing	decrease	VERB
taxlaw-13767	161	54	,	,	PUNCT
taxlaw-13767	161	55	while	while	SCONJ
taxlaw-13767	161	56	existing	existing	ADJ
taxlaw-13767	161	57	alimony	alimony	NOUN
taxlaw-13767	161	58	obligations	obligation	NOUN
taxlaw-13767	161	59	remained	remain	VERB
taxlaw-13767	161	60	the	the	DET
taxlaw-13767	161	61	same	same	ADJ
taxlaw-13767	161	62	.	.	PUNCT
taxlaw-13767	162	1	under	under	ADP
taxlaw-13767	162	2	such	such	DET
taxlaw-13767	162	3	a	a	DET
taxlaw-13767	162	4	regime	regime	NOUN
taxlaw-13767	162	5	,	,	PUNCT
taxlaw-13767	162	6	alimony	alimony	NOUN
taxlaw-13767	162	7	payments	payment	NOUN
taxlaw-13767	162	8	and	and	CCONJ
taxlaw-13767	162	9	increasing	increase	VERB
taxlaw-13767	162	10	tax	tax	NOUN
taxlaw-13767	162	11	liabilities	liability	NOUN
taxlaw-13767	162	12	could	could	AUX
taxlaw-13767	162	13	exceed	exceed	VERB
taxlaw-13767	162	14	the	the	DET
taxlaw-13767	162	15	annual	annual	ADJ
taxlaw-13767	162	16	income	income	NOUN
taxlaw-13767	162	17	of	of	ADP
taxlaw-13767	162	18	some	some	DET
taxlaw-13767	162	19	payors.31	payors.31	NOUN
taxlaw-13767	162	20	for	for	ADP
taxlaw-13767	162	21	example	example	NOUN
taxlaw-13767	162	22	,	,	PUNCT
taxlaw-13767	162	23	in	in	ADP
taxlaw-13767	162	24	1941	1941	NUM
taxlaw-13767	162	25	,	,	PUNCT
taxlaw-13767	162	26	any	any	DET
taxlaw-13767	162	27	individual	individual	ADJ
taxlaw-13767	162	28	making	make	VERB
taxlaw-13767	162	29	over	over	ADP
taxlaw-13767	162	30	$	$	SYM
taxlaw-13767	162	31	26,000	26,000	NUM
taxlaw-13767	162	32	was	be	AUX
taxlaw-13767	162	33	taxed	tax	VERB
taxlaw-13767	162	34	at	at	ADP
taxlaw-13767	162	35	a	a	DET
taxlaw-13767	162	36	marginal	marginal	ADJ
taxlaw-13767	162	37	rate	rate	NOUN
taxlaw-13767	162	38	of	of	ADP
taxlaw-13767	162	39	over	over	ADP
taxlaw-13767	162	40	50	50	NUM
taxlaw-13767	162	41	percent.32	percent.32	NOUN
taxlaw-13767	162	42	thus	thus	ADV
taxlaw-13767	162	43	,	,	PUNCT
taxlaw-13767	162	44	any	any	DET
taxlaw-13767	162	45	individual	individual	ADJ
taxlaw-13767	162	46	making	making	NOUN
taxlaw-13767	162	47	above	above	ADP
taxlaw-13767	162	48	$	$	SYM
taxlaw-13767	162	49	26,000	26,000	NUM
taxlaw-13767	162	50	who	who	PRON
taxlaw-13767	162	51	had	have	AUX
taxlaw-13767	162	52	agreed	agree	VERB
taxlaw-13767	162	53	to	to	PART
taxlaw-13767	162	54	pay	pay	VERB
taxlaw-13767	162	55	half	half	NOUN
taxlaw-13767	162	56	of	of	ADP
taxlaw-13767	162	57	his	his	PRON
taxlaw-13767	162	58	income	income	NOUN
taxlaw-13767	162	59	in	in	ADP
taxlaw-13767	162	60	alimony	alimony	NOUN
taxlaw-13767	162	61	would	would	AUX
taxlaw-13767	162	62	not	not	PART
taxlaw-13767	162	63	be	be	AUX
taxlaw-13767	162	64	able	able	ADJ
taxlaw-13767	162	65	to	to	PART
taxlaw-13767	162	66	meet	meet	VERB
taxlaw-13767	162	67	both	both	PRON
taxlaw-13767	162	68	his	his	PRON
taxlaw-13767	162	69	annual	annual	ADJ
taxlaw-13767	162	70	tax	tax	NOUN
taxlaw-13767	162	71	obligation	obligation	NOUN
taxlaw-13767	162	72	and	and	CCONJ
taxlaw-13767	162	73	his	his	PRON
taxlaw-13767	162	74	annual	annual	ADJ
taxlaw-13767	162	75	alimony	alimony	NOUN
taxlaw-13767	162	76	obligation	obligation	NOUN
taxlaw-13767	162	77	from	from	ADP
taxlaw-13767	162	78	the	the	DET
taxlaw-13767	162	79	current	current	ADJ
taxlaw-13767	162	80	year	year	NOUN
taxlaw-13767	162	81	’s	’s	PART
taxlaw-13767	162	82	gross	gross	ADJ
taxlaw-13767	162	83	income.33	income.33	NOUN
taxlaw-13767	162	84	moreover	moreover	ADV
taxlaw-13767	162	85	,	,	PUNCT
taxlaw-13767	162	86	there	there	PRON
taxlaw-13767	162	87	was	be	VERB
taxlaw-13767	162	88	a	a	DET
taxlaw-13767	162	89	growing	grow	VERB
taxlaw-13767	162	90	concern	concern	NOUN
taxlaw-13767	162	91	that	that	SCONJ
taxlaw-13767	162	92	the	the	DET
taxlaw-13767	162	93	approach	approach	NOUN
taxlaw-13767	162	94	was	be	AUX
taxlaw-13767	162	95	unfair	unfair	ADJ
taxlaw-13767	162	96	,	,	PUNCT
taxlaw-13767	162	97	even	even	ADV
taxlaw-13767	162	98	if	if	SCONJ
taxlaw-13767	162	99	it	it	PRON
taxlaw-13767	162	100	did	do	AUX
taxlaw-13767	162	101	not	not	PART
taxlaw-13767	162	102	bankrupt	bankrupt	VERB
taxlaw-13767	162	103	the	the	DET
taxlaw-13767	162	104	payor	payor	NOUN
taxlaw-13767	162	105	.	.	PUNCT
taxlaw-13767	163	1	certain	certain	ADJ
taxlaw-13767	163	2	congressmen	congressman	NOUN
taxlaw-13767	163	3	felt	feel	VERB
taxlaw-13767	163	4	that	that	SCONJ
taxlaw-13767	163	5	alimony	alimony	NOUN
taxlaw-13767	163	6	is	be	AUX
taxlaw-13767	163	7	“	"	PUNCT
taxlaw-13767	163	8	in	in	ADP
taxlaw-13767	163	9	reality	reality	NOUN
taxlaw-13767	163	10	not	not	PART
taxlaw-13767	163	11	income	income	VERB
taxlaw-13767	163	12	to	to	ADP
taxlaw-13767	163	13	[	[	X
taxlaw-13767	163	14	the	the	DET
taxlaw-13767	163	15	husband	husband	NOUN
taxlaw-13767	163	16	]	]	PUNCT
taxlaw-13767	163	17	at	at	ADV
taxlaw-13767	163	18	all	all	ADV
taxlaw-13767	163	19	since	since	SCONJ
taxlaw-13767	163	20	he	he	PRON
taxlaw-13767	163	21	has	have	VERB
taxlaw-13767	163	22	no	no	DET
taxlaw-13767	163	23	control	control	NOUN
taxlaw-13767	163	24	over	over	ADP
taxlaw-13767	163	25	it	it	PRON
taxlaw-13767	163	26	as	as	ADP
taxlaw-13767	163	27	the	the	DET
taxlaw-13767	163	28	use	use	NOUN
taxlaw-13767	163	29	to	to	PART
taxlaw-13767	163	30	which	which	PRON
taxlaw-13767	163	31	27	27	NUM
taxlaw-13767	163	32	see	see	VERB
taxlaw-13767	163	33	historical	historical	ADJ
taxlaw-13767	163	34	u.s	u.s	PROPN
taxlaw-13767	163	35	.	.	PROPN
taxlaw-13767	163	36	federal	federal	ADJ
taxlaw-13767	163	37	individual	individual	ADJ
taxlaw-13767	163	38	income	income	NOUN
taxlaw-13767	163	39	tax	tax	NOUN
taxlaw-13767	163	40	rates	rate	NOUN
taxlaw-13767	163	41	&	&	CCONJ
taxlaw-13767	163	42	brackets	bracket	NOUN
taxlaw-13767	163	43	,	,	PUNCT
taxlaw-13767	163	44	1862	1862	NUM
taxlaw-13767	163	45	-	-	SYM
taxlaw-13767	163	46	2021	2021	NUM
taxlaw-13767	163	47	,	,	PUNCT
taxlaw-13767	163	48	tax	tax	NOUN
taxlaw-13767	163	49	found	find	VERB
taxlaw-13767	163	50	.	.	PUNCT
taxlaw-13767	164	1	(	(	PUNCT
taxlaw-13767	164	2	aug	aug	PROPN
taxlaw-13767	164	3	.	.	PROPN
taxlaw-13767	164	4	24	24	NUM
taxlaw-13767	164	5	,	,	PUNCT
taxlaw-13767	164	6	2021	2021	NUM
taxlaw-13767	164	7	)	)	PUNCT
taxlaw-13767	164	8	,	,	PUNCT
taxlaw-13767	165	1	https://taxfoundation.org/data/all/federal/historical-income-tax-rates-brackets/	https://taxfoundation.org/data/all/federal/historical-income-tax-rates-brackets/	PROPN
taxlaw-13767	166	1	[	[	X
taxlaw-13767	166	2	https://perma.cc/4f9d-p2r3	https://perma.cc/4f9d-p2r3	PROPN
taxlaw-13767	166	3	]	]	PUNCT
taxlaw-13767	166	4	.	.	PUNCT
taxlaw-13767	167	1	28	28	NUM
taxlaw-13767	167	2	joseph	joseph	PROPN
taxlaw-13767	167	3	j.	j.	PROPN
taxlaw-13767	167	4	thorndike	thorndike	PROPN
taxlaw-13767	167	5	,	,	PUNCT
taxlaw-13767	167	6	timelines	timeline	NOUN
taxlaw-13767	167	7	in	in	ADP
taxlaw-13767	167	8	tax	tax	NOUN
taxlaw-13767	167	9	history	history	NOUN
taxlaw-13767	167	10	:	:	PUNCT
taxlaw-13767	167	11	from	from	ADP
taxlaw-13767	167	12	“	"	PUNCT
taxlaw-13767	167	13	class	class	NOUN
taxlaw-13767	167	14	tax	tax	NOUN
taxlaw-13767	167	15	”	"	PUNCT
taxlaw-13767	167	16	to	to	ADP
taxlaw-13767	167	17	“	"	PUNCT
taxlaw-13767	167	18	mass	mass	ADJ
taxlaw-13767	167	19	tax	tax	NOUN
taxlaw-13767	167	20	”	"	PUNCT
taxlaw-13767	167	21	during	during	ADP
taxlaw-13767	167	22	world	world	PROPN
taxlaw-13767	167	23	war	war	PROPN
taxlaw-13767	167	24	ii	ii	PROPN
taxlaw-13767	167	25	,	,	PUNCT
taxlaw-13767	167	26	tax	tax	NOUN
taxlaw-13767	167	27	notes	note	NOUN
taxlaw-13767	167	28	(	(	PUNCT
taxlaw-13767	167	29	sept	sept	PROPN
taxlaw-13767	167	30	.	.	PROPN
taxlaw-13767	167	31	19	19	NUM
taxlaw-13767	167	32	,	,	PUNCT
taxlaw-13767	167	33	2022	2022	NUM
taxlaw-13767	167	34	)	)	PUNCT
taxlaw-13767	167	35	,	,	PUNCT
taxlaw-13767	167	36	https://www.taxnotes.com/tax-history-project/timelines-taxhistory-class-tax-mass-tax-during-world-war-ii/2022/09/16/7f3s2	https://www.taxnotes.com/tax-history-project/timelines-taxhistory-class-tax-mass-tax-during-world-war-ii/2022/09/16/7f3s2	NOUN
taxlaw-13767	167	37	[	[	X
taxlaw-13767	167	38	https://perma.cc/5vxm-jtcn	https://perma.cc/5vxm-jtcn	X
taxlaw-13767	167	39	]	]	X
taxlaw-13767	167	40	;	;	PUNCT
taxlaw-13767	167	41	see	see	VERB
taxlaw-13767	167	42	also	also	ADV
taxlaw-13767	167	43	carolyn	carolyn	PROPN
taxlaw-13767	167	44	c.	c.	PROPN
taxlaw-13767	167	45	jones	jones	PROPN
taxlaw-13767	167	46	,	,	PUNCT
taxlaw-13767	167	47	class	class	NOUN
taxlaw-13767	167	48	tax	tax	NOUN
taxlaw-13767	167	49	to	to	ADP
taxlaw-13767	167	50	mass	mass	ADJ
taxlaw-13767	167	51	tax	tax	NOUN
taxlaw-13767	167	52	:	:	PUNCT
taxlaw-13767	167	53	the	the	DET
taxlaw-13767	167	54	role	role	NOUN
taxlaw-13767	167	55	of	of	ADP
taxlaw-13767	167	56	propaganda	propaganda	NOUN
taxlaw-13767	167	57	in	in	ADP
taxlaw-13767	167	58	the	the	DET
taxlaw-13767	167	59	expansion	expansion	NOUN
taxlaw-13767	167	60	of	of	ADP
taxlaw-13767	167	61	the	the	DET
taxlaw-13767	167	62	income	income	NOUN
taxlaw-13767	167	63	tax	tax	NOUN
taxlaw-13767	167	64	during	during	ADP
taxlaw-13767	167	65	world	world	PROPN
taxlaw-13767	167	66	war	war	PROPN
taxlaw-13767	167	67	ii	ii	PROPN
taxlaw-13767	167	68	,	,	PUNCT
taxlaw-13767	167	69	37	37	NUM
taxlaw-13767	167	70	buff	buff	PROPN
taxlaw-13767	167	71	.	.	PUNCT
taxlaw-13767	168	1	l.	l.	PROPN
taxlaw-13767	168	2	rev	rev	PROPN
taxlaw-13767	168	3	.	.	PROPN
taxlaw-13767	168	4	685	685	NUM
taxlaw-13767	168	5	,	,	PUNCT
taxlaw-13767	168	6	686	686	NUM
taxlaw-13767	168	7	(	(	PUNCT
taxlaw-13767	168	8	1988	1988	NUM
taxlaw-13767	168	9	)	)	PUNCT
taxlaw-13767	168	10	(	(	PUNCT
taxlaw-13767	168	11	“	"	PUNCT
taxlaw-13767	168	12	the	the	DET
taxlaw-13767	168	13	result	result	NOUN
taxlaw-13767	168	14	was	be	AUX
taxlaw-13767	168	15	that	that	SCONJ
taxlaw-13767	168	16	the	the	DET
taxlaw-13767	168	17	income	income	NOUN
taxlaw-13767	168	18	tax	tax	NOUN
taxlaw-13767	168	19	rolls	roll	NOUN
taxlaw-13767	168	20	increased	increase	VERB
taxlaw-13767	168	21	from	from	ADP
taxlaw-13767	168	22	about	about	ADV
taxlaw-13767	168	23	7	7	NUM
taxlaw-13767	168	24	million	million	NUM
taxlaw-13767	168	25	taxpayers	taxpayer	NOUN
taxlaw-13767	168	26	in	in	ADP
taxlaw-13767	168	27	1940	1940	NUM
taxlaw-13767	168	28	to	to	ADP
taxlaw-13767	168	29	more	more	ADJ
taxlaw-13767	168	30	than	than	ADP
taxlaw-13767	168	31	42	42	NUM
taxlaw-13767	168	32	million	million	NUM
taxlaw-13767	168	33	in	in	ADP
taxlaw-13767	168	34	1945	1945	NUM
taxlaw-13767	168	35	.	.	PUNCT
taxlaw-13767	168	36	”	"	PUNCT
taxlaw-13767	168	37	)	)	PUNCT
taxlaw-13767	168	38	.	.	PUNCT
taxlaw-13767	169	1	29	29	NUM
taxlaw-13767	169	2	thorndike	thorndike	PROPN
taxlaw-13767	169	3	,	,	PUNCT
taxlaw-13767	169	4	supra	supra	PROPN
taxlaw-13767	169	5	note	note	NOUN
taxlaw-13767	169	6	28	28	NUM
taxlaw-13767	169	7	.	.	SYM
taxlaw-13767	169	8	30	30	NUM
taxlaw-13767	169	9	see	see	VERB
taxlaw-13767	169	10	tax	tax	NOUN
taxlaw-13767	169	11	found	find	VERB
taxlaw-13767	169	12	.	.	PUNCT
taxlaw-13767	170	1	,	,	PUNCT
taxlaw-13767	170	2	supra	supra	PROPN
taxlaw-13767	170	3	note	note	PROPN
taxlaw-13767	170	4	27	27	NUM
taxlaw-13767	170	5	.	.	PUNCT
taxlaw-13767	170	6	31	31	NUM
taxlaw-13767	170	7	see	see	VERB
taxlaw-13767	170	8	h.r	h.r	PROPN
taxlaw-13767	170	9	.	.	PROPN
taxlaw-13767	170	10	rep	rep	PROPN
taxlaw-13767	170	11	.	.	PROPN
taxlaw-13767	171	1	no	no	INTJ
taxlaw-13767	171	2	.	.	PUNCT
taxlaw-13767	172	1	77	77	NUM
taxlaw-13767	172	2	-	-	SYM
taxlaw-13767	172	3	2333	2333	NUM
taxlaw-13767	172	4	,	,	PUNCT
taxlaw-13767	172	5	at	at	ADP
taxlaw-13767	172	6	46	46	NUM
taxlaw-13767	172	7	(	(	PUNCT
taxlaw-13767	172	8	1942	1942	NUM
taxlaw-13767	172	9	)	)	PUNCT
taxlaw-13767	173	1	(	(	PUNCT
taxlaw-13767	173	2	noting	note	VERB
taxlaw-13767	173	3	that	that	SCONJ
taxlaw-13767	173	4	due	due	ADP
taxlaw-13767	173	5	to	to	ADP
taxlaw-13767	173	6	surtax	surtax	NOUN
taxlaw-13767	173	7	rates	rate	NOUN
taxlaw-13767	173	8	,	,	PUNCT
taxlaw-13767	173	9	some	some	DET
taxlaw-13767	173	10	divorced	divorce	VERB
taxlaw-13767	173	11	husbands	husband	NOUN
taxlaw-13767	173	12	would	would	AUX
taxlaw-13767	173	13	be	be	AUX
taxlaw-13767	173	14	unable	unable	ADJ
taxlaw-13767	173	15	to	to	PART
taxlaw-13767	173	16	meet	meet	VERB
taxlaw-13767	173	17	tax	tax	NOUN
taxlaw-13767	173	18	obligations	obligation	NOUN
taxlaw-13767	173	19	after	after	ADP
taxlaw-13767	173	20	paying	pay	VERB
taxlaw-13767	173	21	alimony	alimony	NOUN
taxlaw-13767	173	22	)	)	PUNCT
taxlaw-13767	173	23	;	;	PUNCT
taxlaw-13767	173	24	see	see	VERB
taxlaw-13767	173	25	also	also	ADV
taxlaw-13767	173	26	russell	russell	PROPN
taxlaw-13767	173	27	v.	v.	PROPN
taxlaw-13767	173	28	russell	russell	PROPN
taxlaw-13767	173	29	,	,	PUNCT
taxlaw-13767	173	30	142	142	NUM
taxlaw-13767	173	31	f.2d	f.2d	ADP
taxlaw-13767	173	32	753	753	NUM
taxlaw-13767	173	33	,	,	PUNCT
taxlaw-13767	173	34	754	754	NUM
taxlaw-13767	173	35	(	(	PUNCT
taxlaw-13767	173	36	d.c	d.c	PROPN
taxlaw-13767	173	37	.	.	PROPN
taxlaw-13767	173	38	cir	cir	PROPN
taxlaw-13767	173	39	.	.	PROPN
taxlaw-13767	173	40	1944	1944	NUM
taxlaw-13767	173	41	)	)	PUNCT
taxlaw-13767	173	42	(	(	PUNCT
taxlaw-13767	173	43	highlighting	highlight	VERB
taxlaw-13767	173	44	the	the	DET
taxlaw-13767	173	45	same	same	ADJ
taxlaw-13767	173	46	)	)	PUNCT
taxlaw-13767	173	47	.	.	PUNCT
taxlaw-13767	174	1	32	32	NUM
taxlaw-13767	174	2	tax	tax	NOUN
taxlaw-13767	174	3	found	find	VERB
taxlaw-13767	174	4	.	.	PUNCT
taxlaw-13767	175	1	,	,	PUNCT
taxlaw-13767	175	2	supra	supra	PROPN
taxlaw-13767	175	3	note	note	PROPN
taxlaw-13767	175	4	27	27	NUM
taxlaw-13767	175	5	.	.	PUNCT
taxlaw-13767	176	1	33	33	NUM
taxlaw-13767	176	2	$	$	SYM
taxlaw-13767	176	3	26k	26k	NUM
taxlaw-13767	176	4	−	−	ADP
taxlaw-13767	177	1	[	[	X
taxlaw-13767	177	2	alimony	alimony	NOUN
taxlaw-13767	177	3	(	(	PUNCT
taxlaw-13767	177	4	$	$	SYM
taxlaw-13767	177	5	26k	26k	NUM
taxlaw-13767	177	6	×	×	NOUN
taxlaw-13767	177	7	50	50	NUM
taxlaw-13767	177	8	%	%	NOUN
taxlaw-13767	177	9	rate	rate	NOUN
taxlaw-13767	177	10	)	)	PUNCT
taxlaw-13767	177	11	]	]	PUNCT
taxlaw-13767	177	12	−	−	PUNCT
taxlaw-13767	178	1	[	[	X
taxlaw-13767	178	2	tax	tax	NOUN
taxlaw-13767	178	3	burden	burden	NOUN
taxlaw-13767	178	4	(	(	PUNCT
taxlaw-13767	178	5	$	$	SYM
taxlaw-13767	178	6	26k	26k	NUM
taxlaw-13767	178	7	×	×	NOUN
taxlaw-13767	178	8	51	51	NUM
taxlaw-13767	178	9	%	%	NOUN
taxlaw-13767	178	10	rate	rate	NOUN
taxlaw-13767	178	11	)	)	PUNCT
taxlaw-13767	178	12	]	]	PUNCT
taxlaw-13767	179	1	=	=	PUNCT
taxlaw-13767	179	2	(	(	PUNCT
taxlaw-13767	179	3	$	$	SYM
taxlaw-13767	179	4	260	260	NUM
taxlaw-13767	179	5	)	)	PUNCT
taxlaw-13767	179	6	.	.	PUNCT
taxlaw-13767	180	1	https://perma.cc/4f9d-p2r3	https://perma.cc/4f9d-p2r3	PROPN
taxlaw-13767	180	2	https://perma.cc/5vxm-jtcn	https://perma.cc/5vxm-jtcn	PROPN
taxlaw-13767	180	3	138	138	NUM
taxlaw-13767	180	4	columbia	columbia	PROPN
taxlaw-13767	180	5	journal	journal	PROPN
taxlaw-13767	180	6	of	of	ADP
taxlaw-13767	180	7	tax	tax	NOUN
taxlaw-13767	180	8	law	law	NOUN
taxlaw-13767	181	1	[	[	X
taxlaw-13767	181	2	vol	vol	NOUN
taxlaw-13767	181	3	.	.	PUNCT
taxlaw-13767	182	1	16:2	16:2	NUM
taxlaw-13767	182	2	it	it	PRON
taxlaw-13767	182	3	is	be	AUX
taxlaw-13767	182	4	to	to	PART
taxlaw-13767	182	5	be	be	AUX
taxlaw-13767	182	6	put	put	VERB
taxlaw-13767	182	7	.	.	PUNCT
taxlaw-13767	183	1	”34	”34	ADP
taxlaw-13767	183	2	the	the	DET
taxlaw-13767	183	3	more	more	ADV
taxlaw-13767	183	4	cynical	cynical	ADJ
taxlaw-13767	183	5	viewed	view	VERB
taxlaw-13767	183	6	it	it	PRON
taxlaw-13767	183	7	as	as	ADP
taxlaw-13767	183	8	“	"	PUNCT
taxlaw-13767	183	9	an	an	DET
taxlaw-13767	183	10	infernal	infernal	NOUN
taxlaw-13767	183	11	racket	racket	NOUN
taxlaw-13767	183	12	”	"	PUNCT
taxlaw-13767	183	13	such	such	ADJ
taxlaw-13767	183	14	that	that	SCONJ
taxlaw-13767	183	15	the	the	DET
taxlaw-13767	183	16	receipt	receipt	NOUN
taxlaw-13767	183	17	“	"	PUNCT
taxlaw-13767	183	18	ought	ought	AUX
taxlaw-13767	183	19	at	at	ADP
taxlaw-13767	183	20	least	least	ADJ
taxlaw-13767	183	21	to	to	PART
taxlaw-13767	183	22	be	be	AUX
taxlaw-13767	183	23	taxed	tax	VERB
taxlaw-13767	183	24	.	.	PUNCT
taxlaw-13767	184	1	”35	”35	NOUN
taxlaw-13767	184	2	this	this	DET
taxlaw-13767	184	3	growing	grow	VERB
taxlaw-13767	184	4	sentiment	sentiment	NOUN
taxlaw-13767	184	5	of	of	ADP
taxlaw-13767	184	6	perceived	perceive	VERB
taxlaw-13767	184	7	unfairness	unfairness	NOUN
taxlaw-13767	184	8	spurred	spur	VERB
taxlaw-13767	184	9	congress	congress	PROPN
taxlaw-13767	184	10	to	to	PART
taxlaw-13767	184	11	shift	shift	VERB
taxlaw-13767	184	12	the	the	DET
taxlaw-13767	184	13	tax	tax	NOUN
taxlaw-13767	184	14	burden	burden	NOUN
taxlaw-13767	184	15	of	of	ADP
taxlaw-13767	184	16	alimony	alimony	NOUN
taxlaw-13767	184	17	from	from	ADP
taxlaw-13767	184	18	the	the	DET
taxlaw-13767	184	19	payor	payor	NOUN
taxlaw-13767	184	20	-	-	PUNCT
taxlaw-13767	184	21	spouse	spouse	NOUN
taxlaw-13767	184	22	(	(	PUNCT
taxlaw-13767	184	23	usually	usually	ADV
taxlaw-13767	184	24	the	the	DET
taxlaw-13767	184	25	husband	husband	NOUN
taxlaw-13767	184	26	)	)	PUNCT
taxlaw-13767	184	27	to	to	ADP
taxlaw-13767	184	28	the	the	DET
taxlaw-13767	184	29	recipient	recipient	NOUN
taxlaw-13767	184	30	-	-	PUNCT
taxlaw-13767	184	31	spouse	spouse	NOUN
taxlaw-13767	184	32	(	(	PUNCT
taxlaw-13767	184	33	usually	usually	ADV
taxlaw-13767	184	34	the	the	DET
taxlaw-13767	184	35	wife	wife	NOUN
taxlaw-13767	184	36	)	)	PUNCT
taxlaw-13767	184	37	as	as	ADP
taxlaw-13767	184	38	part	part	NOUN
taxlaw-13767	184	39	of	of	ADP
taxlaw-13767	184	40	the	the	DET
taxlaw-13767	184	41	revenue	revenue	NOUN
taxlaw-13767	184	42	act	act	NOUN
taxlaw-13767	184	43	of	of	ADP
taxlaw-13767	184	44	1942.36	1942.36	NUM
taxlaw-13767	184	45	section	section	NOUN
taxlaw-13767	184	46	22(k	22(k	NUM
taxlaw-13767	184	47	)	)	PUNCT
taxlaw-13767	184	48	of	of	ADP
taxlaw-13767	184	49	the	the	DET
taxlaw-13767	184	50	1943	1943	NUM
taxlaw-13767	184	51	internal	internal	PROPN
taxlaw-13767	184	52	revenue	revenue	NOUN
taxlaw-13767	184	53	code	code	NOUN
taxlaw-13767	184	54	defined	define	VERB
taxlaw-13767	184	55	“	"	PUNCT
taxlaw-13767	184	56	gross	gross	ADJ
taxlaw-13767	184	57	income	income	NOUN
taxlaw-13767	184	58	”	"	PUNCT
taxlaw-13767	184	59	to	to	PART
taxlaw-13767	184	60	include	include	VERB
taxlaw-13767	184	61	“	"	PUNCT
taxlaw-13767	184	62	periodic	periodic	ADJ
taxlaw-13767	184	63	payments	payment	NOUN
taxlaw-13767	184	64	”	"	PUNCT
taxlaw-13767	184	65	from	from	ADP
taxlaw-13767	184	66	a	a	DET
taxlaw-13767	184	67	“	"	PUNCT
taxlaw-13767	184	68	husband	husband	NOUN
taxlaw-13767	184	69	”	"	PUNCT
taxlaw-13767	184	70	to	to	ADP
taxlaw-13767	184	71	a	a	DET
taxlaw-13767	184	72	“	"	PUNCT
taxlaw-13767	184	73	wife	wife	NOUN
taxlaw-13767	184	74	”	"	PUNCT
taxlaw-13767	184	75	made	make	VERB
taxlaw-13767	184	76	under	under	ADP
taxlaw-13767	184	77	a	a	DET
taxlaw-13767	184	78	divorce	divorce	NOUN
taxlaw-13767	184	79	decree	decree	NOUN
taxlaw-13767	184	80	or	or	CCONJ
taxlaw-13767	184	81	separation	separation	NOUN
taxlaw-13767	184	82	agreement.37	agreement.37	PROPN
taxlaw-13767	184	83	and	and	CCONJ
taxlaw-13767	184	84	section	section	NOUN
taxlaw-13767	184	85	23	23	NUM
taxlaw-13767	184	86	included	include	VERB
taxlaw-13767	184	87	a	a	DET
taxlaw-13767	184	88	corresponding	corresponding	ADJ
taxlaw-13767	184	89	deduction	deduction	NOUN
taxlaw-13767	184	90	for	for	ADP
taxlaw-13767	184	91	,	,	PUNCT
taxlaw-13767	184	92	“	"	PUNCT
taxlaw-13767	184	93	[	[	X
taxlaw-13767	184	94	i]n	i]n	VERB
taxlaw-13767	184	95	the	the	DET
taxlaw-13767	184	96	case	case	NOUN
taxlaw-13767	184	97	of	of	ADP
taxlaw-13767	184	98	a	a	DET
taxlaw-13767	184	99	husband	husband	NOUN
taxlaw-13767	184	100	.	.	PUNCT
taxlaw-13767	184	101	.	.	PUNCT
taxlaw-13767	184	102	.	.	PUNCT
taxlaw-13767	185	1	amounts	amount	VERB
taxlaw-13767	185	2	includible	includible	ADJ
taxlaw-13767	185	3	under	under	ADP
taxlaw-13767	185	4	section	section	NOUN
taxlaw-13767	185	5	22(k	22(k	NUM
taxlaw-13767	185	6	)	)	PUNCT
taxlaw-13767	185	7	in	in	ADP
taxlaw-13767	185	8	the	the	DET
taxlaw-13767	185	9	gross	gross	ADJ
taxlaw-13767	185	10	income	income	NOUN
taxlaw-13767	185	11	of	of	ADP
taxlaw-13767	185	12	his	his	PRON
taxlaw-13767	185	13	wife	wife	NOUN
taxlaw-13767	185	14	,	,	PUNCT
taxlaw-13767	185	15	payment	payment	NOUN
taxlaw-13767	185	16	of	of	ADP
taxlaw-13767	185	17	which	which	PRON
taxlaw-13767	185	18	is	be	AUX
taxlaw-13767	185	19	made	make	VERB
taxlaw-13767	185	20	within	within	ADP
taxlaw-13767	185	21	the	the	DET
taxlaw-13767	185	22	husband	husband	NOUN
taxlaw-13767	185	23	’s	’s	PART
taxlaw-13767	185	24	taxable	taxable	ADJ
taxlaw-13767	185	25	year	year	NOUN
taxlaw-13767	185	26	.	.	PUNCT
taxlaw-13767	186	1	”38	”38	NOUN
taxlaw-13767	186	2	again	again	ADV
taxlaw-13767	186	3	,	,	PUNCT
taxlaw-13767	186	4	the	the	DET
taxlaw-13767	186	5	tax	tax	NOUN
taxlaw-13767	186	6	treatment	treatment	NOUN
taxlaw-13767	186	7	of	of	ADP
taxlaw-13767	186	8	alimony	alimony	NOUN
taxlaw-13767	186	9	was	be	AUX
taxlaw-13767	186	10	seen	see	VERB
taxlaw-13767	186	11	as	as	ADP
taxlaw-13767	186	12	a	a	DET
taxlaw-13767	186	13	joint	joint	ADJ
taxlaw-13767	186	14	endeavor	endeavor	NOUN
taxlaw-13767	186	15	.	.	PUNCT
taxlaw-13767	187	1	allowing	allow	VERB
taxlaw-13767	187	2	a	a	DET
taxlaw-13767	187	3	deduction	deduction	NOUN
taxlaw-13767	187	4	for	for	ADP
taxlaw-13767	187	5	the	the	DET
taxlaw-13767	187	6	payor	payor	NOUN
taxlaw-13767	187	7	-	-	PUNCT
taxlaw-13767	187	8	spouse	spouse	NOUN
taxlaw-13767	187	9	for	for	ADP
taxlaw-13767	187	10	alimony	alimony	NOUN
taxlaw-13767	187	11	while	while	SCONJ
taxlaw-13767	187	12	retaining	retain	VERB
taxlaw-13767	187	13	the	the	DET
taxlaw-13767	187	14	tax	tax	NOUN
taxlaw-13767	187	15	-	-	PUNCT
taxlaw-13767	187	16	free	free	ADJ
taxlaw-13767	187	17	treatment	treatment	NOUN
taxlaw-13767	187	18	for	for	ADP
taxlaw-13767	187	19	the	the	DET
taxlaw-13767	187	20	recipient	recipient	NOUN
taxlaw-13767	187	21	-	-	PUNCT
taxlaw-13767	187	22	spouse	spouse	NOUN
taxlaw-13767	187	23	was	be	AUX
taxlaw-13767	187	24	never	never	ADV
taxlaw-13767	187	25	considered	consider	VERB
taxlaw-13767	187	26	.	.	PUNCT
taxlaw-13767	188	1	instead	instead	ADV
taxlaw-13767	188	2	,	,	PUNCT
taxlaw-13767	188	3	this	this	DET
taxlaw-13767	188	4	change	change	NOUN
taxlaw-13767	188	5	simply	simply	ADV
taxlaw-13767	188	6	shifted	shift	VERB
taxlaw-13767	188	7	who	who	PRON
taxlaw-13767	188	8	would	would	AUX
taxlaw-13767	188	9	bear	bear	VERB
taxlaw-13767	188	10	the	the	DET
taxlaw-13767	188	11	tax	tax	NOUN
taxlaw-13767	188	12	incidence	incidence	NOUN
taxlaw-13767	188	13	.	.	PUNCT
taxlaw-13767	189	1	prior	prior	ADV
taxlaw-13767	189	2	to	to	ADP
taxlaw-13767	189	3	1942	1942	NUM
taxlaw-13767	189	4	,	,	PUNCT
taxlaw-13767	189	5	the	the	DET
taxlaw-13767	189	6	payor	payor	NOUN
taxlaw-13767	189	7	-	-	PUNCT
taxlaw-13767	189	8	spouse	spouse	NOUN
taxlaw-13767	189	9	’s	’s	PART
taxlaw-13767	189	10	tax	tax	NOUN
taxlaw-13767	189	11	rates	rate	NOUN
taxlaw-13767	189	12	applied	apply	VERB
taxlaw-13767	189	13	.	.	PUNCT
taxlaw-13767	190	1	with	with	ADP
taxlaw-13767	190	2	this	this	DET
taxlaw-13767	190	3	change	change	NOUN
taxlaw-13767	190	4	,	,	PUNCT
taxlaw-13767	190	5	congress	congress	PROPN
taxlaw-13767	190	6	shifted	shift	VERB
taxlaw-13767	190	7	the	the	DET
taxlaw-13767	190	8	income	income	NOUN
taxlaw-13767	190	9	to	to	ADP
taxlaw-13767	190	10	the	the	DET
taxlaw-13767	190	11	recipient	recipient	NOUN
taxlaw-13767	190	12	-	-	PUNCT
taxlaw-13767	190	13	spouse	spouse	NOUN
taxlaw-13767	190	14	and	and	CCONJ
taxlaw-13767	190	15	so	so	ADV
taxlaw-13767	190	16	her	her	PRON
taxlaw-13767	190	17	marginal	marginal	ADJ
taxlaw-13767	190	18	rates	rate	NOUN
taxlaw-13767	190	19	would	would	AUX
taxlaw-13767	190	20	determine	determine	VERB
taxlaw-13767	190	21	the	the	DET
taxlaw-13767	190	22	ultimate	ultimate	ADJ
taxlaw-13767	190	23	tax	tax	NOUN
taxlaw-13767	190	24	burden	burden	NOUN
taxlaw-13767	190	25	.	.	PUNCT
taxlaw-13767	191	1	congress	congress	PROPN
taxlaw-13767	191	2	,	,	PUNCT
taxlaw-13767	191	3	however	however	ADV
taxlaw-13767	191	4	,	,	PUNCT
taxlaw-13767	191	5	did	do	AUX
taxlaw-13767	191	6	not	not	PART
taxlaw-13767	191	7	allow	allow	VERB
taxlaw-13767	191	8	this	this	DET
taxlaw-13767	191	9	income	income	NOUN
taxlaw-13767	191	10	shift	shift	NOUN
taxlaw-13767	191	11	to	to	PART
taxlaw-13767	191	12	apply	apply	VERB
taxlaw-13767	191	13	to	to	ADP
taxlaw-13767	191	14	all	all	DET
taxlaw-13767	191	15	payments	payment	NOUN
taxlaw-13767	191	16	between	between	ADP
taxlaw-13767	191	17	divorced	divorce	VERB
taxlaw-13767	191	18	parties	party	NOUN
taxlaw-13767	191	19	.	.	PUNCT
taxlaw-13767	192	1	instead	instead	ADV
taxlaw-13767	192	2	,	,	PUNCT
taxlaw-13767	192	3	congress	congress	PROPN
taxlaw-13767	192	4	bifurcated	bifurcate	VERB
taxlaw-13767	192	5	the	the	DET
taxlaw-13767	192	6	tax	tax	NOUN
taxlaw-13767	192	7	treatment	treatment	NOUN
taxlaw-13767	192	8	—	—	PUNCT
taxlaw-13767	192	9	this	this	DET
taxlaw-13767	192	10	new	new	ADJ
taxlaw-13767	192	11	tax	tax	NOUN
taxlaw-13767	192	12	rule	rule	NOUN
taxlaw-13767	192	13	would	would	AUX
taxlaw-13767	192	14	apply	apply	VERB
taxlaw-13767	192	15	to	to	ADP
taxlaw-13767	192	16	alimony	alimony	NOUN
taxlaw-13767	192	17	payments	payment	NOUN
taxlaw-13767	192	18	,	,	PUNCT
taxlaw-13767	192	19	but	but	CCONJ
taxlaw-13767	192	20	it	it	PRON
taxlaw-13767	192	21	was	be	AUX
taxlaw-13767	192	22	not	not	PART
taxlaw-13767	192	23	applicable	applicable	ADJ
taxlaw-13767	192	24	to	to	ADP
taxlaw-13767	192	25	either	either	CCONJ
taxlaw-13767	192	26	property	property	NOUN
taxlaw-13767	192	27	settlements	settlement	NOUN
taxlaw-13767	192	28	between	between	ADP
taxlaw-13767	192	29	the	the	DET
taxlaw-13767	192	30	parties	party	NOUN
taxlaw-13767	192	31	or	or	CCONJ
taxlaw-13767	192	32	child	child	NOUN
taxlaw-13767	192	33	support	support	NOUN
taxlaw-13767	192	34	payments	payment	NOUN
taxlaw-13767	192	35	from	from	ADP
taxlaw-13767	192	36	the	the	DET
taxlaw-13767	192	37	payorspouse	payorspouse	NOUN
taxlaw-13767	192	38	to	to	ADP
taxlaw-13767	192	39	the	the	DET
taxlaw-13767	192	40	recipient	recipient	NOUN
taxlaw-13767	192	41	-	-	PUNCT
taxlaw-13767	192	42	spouse.39	spouse.39	NOUN
taxlaw-13767	192	43	not	not	PART
taxlaw-13767	192	44	surprisingly	surprisingly	ADV
taxlaw-13767	192	45	,	,	PUNCT
taxlaw-13767	192	46	this	this	DET
taxlaw-13767	192	47	bifurcation	bifurcation	NOUN
taxlaw-13767	192	48	led	lead	VERB
taxlaw-13767	192	49	to	to	ADP
taxlaw-13767	192	50	significant	significant	ADJ
taxlaw-13767	192	51	tax	tax	NOUN
taxlaw-13767	192	52	litigation	litigation	NOUN
taxlaw-13767	192	53	with	with	ADP
taxlaw-13767	192	54	the	the	DET
taxlaw-13767	192	55	government	government	NOUN
taxlaw-13767	192	56	and	and	CCONJ
taxlaw-13767	192	57	parties	party	NOUN
taxlaw-13767	192	58	arguing	argue	VERB
taxlaw-13767	192	59	over	over	ADP
taxlaw-13767	192	60	what	what	PRON
taxlaw-13767	192	61	qualified	qualified	ADJ
taxlaw-13767	192	62	as	as	ADP
taxlaw-13767	192	63	alimony	alimony	NOUN
taxlaw-13767	192	64	and	and	CCONJ
taxlaw-13767	192	65	what	what	PRON
taxlaw-13767	192	66	was	be	AUX
taxlaw-13767	192	67	either	either	CCONJ
taxlaw-13767	192	68	property	property	NOUN
taxlaw-13767	192	69	settlements	settlement	NOUN
taxlaw-13767	192	70	or	or	CCONJ
taxlaw-13767	192	71	child	child	NOUN
taxlaw-13767	192	72	support	support	NOUN
taxlaw-13767	192	73	payments.40	payments.40	NOUN
taxlaw-13767	192	74	parties	party	NOUN
taxlaw-13767	192	75	could	could	AUX
taxlaw-13767	192	76	whipsaw	whipsaw	VERB
taxlaw-13767	192	77	the	the	DET
taxlaw-13767	192	78	government	government	NOUN
taxlaw-13767	192	79	by	by	ADP
taxlaw-13767	192	80	having	have	VERB
taxlaw-13767	192	81	the	the	DET
taxlaw-13767	192	82	payor	payor	NOUN
taxlaw-13767	192	83	-	-	PUNCT
taxlaw-13767	192	84	spouse	spouse	NOUN
taxlaw-13767	192	85	treat	treat	VERB
taxlaw-13767	192	86	the	the	DET
taxlaw-13767	192	87	payment	payment	NOUN
taxlaw-13767	192	88	as	as	ADP
taxlaw-13767	192	89	alimony	alimony	NOUN
taxlaw-13767	192	90	(	(	PUNCT
taxlaw-13767	192	91	and	and	CCONJ
taxlaw-13767	192	92	thus	thus	ADV
taxlaw-13767	192	93	receive	receive	VERB
taxlaw-13767	192	94	a	a	DET
taxlaw-13767	192	95	tax	tax	NOUN
taxlaw-13767	192	96	deduction	deduction	NOUN
taxlaw-13767	192	97	)	)	PUNCT
taxlaw-13767	192	98	while	while	SCONJ
taxlaw-13767	192	99	the	the	DET
taxlaw-13767	192	100	corresponding	correspond	VERB
taxlaw-13767	192	101	34	34	NUM
taxlaw-13767	192	102	88	88	NUM
taxlaw-13767	192	103	cong	cong	NOUN
taxlaw-13767	192	104	.	.	PUNCT
taxlaw-13767	193	1	rec	rec	PROPN
taxlaw-13767	193	2	.	.	PROPN
taxlaw-13767	193	3	6377	6377	NUM
taxlaw-13767	193	4	(	(	PUNCT
taxlaw-13767	193	5	1942	1942	NUM
taxlaw-13767	193	6	)	)	PUNCT
taxlaw-13767	193	7	(	(	PUNCT
taxlaw-13767	193	8	statement	statement	NOUN
taxlaw-13767	193	9	of	of	ADP
taxlaw-13767	193	10	rep	rep	PROPN
taxlaw-13767	193	11	.	.	PROPN
taxlaw-13767	193	12	wesley	wesley	PROPN
taxlaw-13767	193	13	disney	disney	PROPN
taxlaw-13767	193	14	)	)	PUNCT
taxlaw-13767	193	15	;	;	PUNCT
taxlaw-13767	193	16	see	see	VERB
taxlaw-13767	193	17	also	also	ADV
taxlaw-13767	193	18	lerner	lerner	PROPN
taxlaw-13767	193	19	v.	v.	PROPN
taxlaw-13767	193	20	comm’r	comm’r	PROPN
taxlaw-13767	193	21	,	,	PUNCT
taxlaw-13767	193	22	195	195	NUM
taxlaw-13767	193	23	f.2d	f.2d	ADP
taxlaw-13767	193	24	296	296	NUM
taxlaw-13767	193	25	,	,	PUNCT
taxlaw-13767	193	26	298	298	NUM
taxlaw-13767	193	27	(	(	PUNCT
taxlaw-13767	193	28	2d	2d	NUM
taxlaw-13767	193	29	cir	cir	NOUN
taxlaw-13767	193	30	.	.	PROPN
taxlaw-13767	193	31	1952	1952	NUM
taxlaw-13767	193	32	)	)	PUNCT
taxlaw-13767	193	33	(	(	PUNCT
taxlaw-13767	193	34	“	"	PUNCT
taxlaw-13767	193	35	such	such	ADJ
taxlaw-13767	193	36	legislative	legislative	ADJ
taxlaw-13767	193	37	history	history	NOUN
taxlaw-13767	193	38	as	as	SCONJ
taxlaw-13767	193	39	is	be	AUX
taxlaw-13767	193	40	available	available	ADJ
taxlaw-13767	193	41	stresses	stress	NOUN
taxlaw-13767	193	42	only	only	ADV
taxlaw-13767	193	43	the	the	DET
taxlaw-13767	193	44	manifest	manif	ADJ
taxlaw-13767	193	45	fairness	fairness	NOUN
taxlaw-13767	193	46	of	of	ADP
taxlaw-13767	193	47	charge	charge	NOUN
taxlaw-13767	193	48	to	to	ADP
taxlaw-13767	193	49	the	the	DET
taxlaw-13767	193	50	wife	wife	NOUN
taxlaw-13767	193	51	and	and	CCONJ
taxlaw-13767	193	52	deduction	deduction	NOUN
taxlaw-13767	193	53	by	by	ADP
taxlaw-13767	193	54	the	the	DET
taxlaw-13767	193	55	husband	husband	NOUN
taxlaw-13767	193	56	of	of	ADP
taxlaw-13767	193	57	payments	payment	NOUN
taxlaw-13767	193	58	not	not	PART
taxlaw-13767	193	59	only	only	ADV
taxlaw-13767	193	60	for	for	ADP
taxlaw-13767	193	61	alimony	alimony	NOUN
taxlaw-13767	193	62	,	,	PUNCT
taxlaw-13767	193	63	but	but	CCONJ
taxlaw-13767	193	64	also	also	ADV
taxlaw-13767	193	65	for	for	ADP
taxlaw-13767	193	66	separate	separate	ADJ
taxlaw-13767	193	67	maintenance	maintenance	NOUN
taxlaw-13767	193	68	provisions	provision	NOUN
taxlaw-13767	193	69	‘	'	PUNCT
taxlaw-13767	193	70	in	in	ADP
taxlaw-13767	193	71	the	the	DET
taxlaw-13767	193	72	nature	nature	NOUN
taxlaw-13767	193	73	of	of	ADP
taxlaw-13767	193	74	or	or	CCONJ
taxlaw-13767	193	75	in	in	ADP
taxlaw-13767	193	76	lieu	lieu	NOUN
taxlaw-13767	193	77	of	of	ADP
taxlaw-13767	193	78	alimony	alimony	NOUN
taxlaw-13767	193	79	or	or	CCONJ
taxlaw-13767	193	80	an	an	DET
taxlaw-13767	193	81	allowance	allowance	NOUN
taxlaw-13767	193	82	for	for	ADP
taxlaw-13767	193	83	support	support	NOUN
taxlaw-13767	193	84	.	.	PUNCT
taxlaw-13767	193	85	’	'	PUNCT
taxlaw-13767	193	86	”	"	PUNCT
taxlaw-13767	193	87	)	)	PUNCT
taxlaw-13767	193	88	(	(	PUNCT
taxlaw-13767	193	89	quoting	quote	VERB
taxlaw-13767	193	90	h.r	h.r	PROPN
taxlaw-13767	193	91	.	.	PROPN
taxlaw-13767	193	92	rep	rep	PROPN
taxlaw-13767	193	93	.	.	PROPN
taxlaw-13767	193	94	no	no	INTJ
taxlaw-13767	193	95	.	.	PUNCT
taxlaw-13767	194	1	77	77	NUM
taxlaw-13767	194	2	-	-	SYM
taxlaw-13767	194	3	2333	2333	NUM
taxlaw-13767	194	4	,	,	PUNCT
taxlaw-13767	194	5	at	at	ADP
taxlaw-13767	194	6	71	71	NUM
taxlaw-13767	194	7	(	(	PUNCT
taxlaw-13767	194	8	1942	1942	NUM
taxlaw-13767	194	9	)	)	PUNCT
taxlaw-13767	194	10	)	)	PUNCT
taxlaw-13767	194	11	.	.	PUNCT
taxlaw-13767	195	1	35	35	NUM
taxlaw-13767	195	2	note	note	NOUN
taxlaw-13767	195	3	,	,	PUNCT
taxlaw-13767	195	4	alimony	alimony	NOUN
taxlaw-13767	195	5	taxation	taxation	NOUN
taxlaw-13767	195	6	of	of	ADP
taxlaw-13767	195	7	indirect	indirect	ADJ
taxlaw-13767	195	8	benefits	benefit	NOUN
taxlaw-13767	195	9	:	:	PUNCT
taxlaw-13767	195	10	a	a	DET
taxlaw-13767	195	11	critique	critique	NOUN
taxlaw-13767	195	12	and	and	CCONJ
taxlaw-13767	195	13	a	a	DET
taxlaw-13767	195	14	proposal	proposal	NOUN
taxlaw-13767	195	15	,	,	PUNCT
taxlaw-13767	195	16	66	66	NUM
taxlaw-13767	195	17	colum	colum	NOUN
taxlaw-13767	195	18	.	.	PUNCT
taxlaw-13767	196	1	l.	l.	PROPN
taxlaw-13767	196	2	rev	rev	PROPN
taxlaw-13767	196	3	.	.	PROPN
taxlaw-13767	196	4	1118	1118	NUM
taxlaw-13767	196	5	,	,	PUNCT
taxlaw-13767	196	6	1118	1118	NUM
taxlaw-13767	196	7	(	(	PUNCT
taxlaw-13767	196	8	1966	1966	NUM
taxlaw-13767	196	9	)	)	PUNCT
taxlaw-13767	196	10	(	(	PUNCT
taxlaw-13767	196	11	quoting	quote	VERB
taxlaw-13767	196	12	revenue	revenue	NOUN
taxlaw-13767	196	13	revision	revision	NOUN
taxlaw-13767	196	14	of	of	ADP
taxlaw-13767	196	15	1942	1942	NUM
taxlaw-13767	196	16	:	:	PUNCT
taxlaw-13767	196	17	hearings	hearing	NOUN
taxlaw-13767	196	18	before	before	ADP
taxlaw-13767	196	19	the	the	DET
taxlaw-13767	196	20	h.	h.	PROPN
taxlaw-13767	196	21	comm	comm	NOUN
taxlaw-13767	196	22	.	.	PUNCT
taxlaw-13767	197	1	on	on	ADP
taxlaw-13767	197	2	ways	way	NOUN
taxlaw-13767	197	3	&	&	CCONJ
taxlaw-13767	197	4	means	mean	NOUN
taxlaw-13767	197	5	,	,	PUNCT
taxlaw-13767	197	6	77th	77th	ADJ
taxlaw-13767	197	7	cong	cong	NOUN
taxlaw-13767	197	8	.	.	PUNCT
taxlaw-13767	198	1	2164	2164	NUM
taxlaw-13767	198	2	(	(	PUNCT
taxlaw-13767	198	3	1942	1942	NUM
taxlaw-13767	198	4	)	)	PUNCT
taxlaw-13767	198	5	(	(	PUNCT
taxlaw-13767	198	6	statement	statement	NOUN
taxlaw-13767	198	7	of	of	ADP
taxlaw-13767	198	8	rep	rep	PROPN
taxlaw-13767	198	9	.	.	PROPN
taxlaw-13767	198	10	john	john	PROPN
taxlaw-13767	198	11	d.	d.	PROPN
taxlaw-13767	198	12	dingell	dingell	PROPN
taxlaw-13767	198	13	,	,	PUNCT
taxlaw-13767	198	14	member	member	NOUN
taxlaw-13767	198	15	,	,	PUNCT
taxlaw-13767	198	16	h.	h.	PROPN
taxlaw-13767	198	17	comm	comm	NOUN
taxlaw-13767	198	18	.	.	PUNCT
taxlaw-13767	199	1	on	on	ADP
taxlaw-13767	199	2	ways	way	NOUN
taxlaw-13767	199	3	&	&	CCONJ
taxlaw-13767	199	4	means	mean	NOUN
taxlaw-13767	199	5	)	)	PUNCT
taxlaw-13767	199	6	)	)	PUNCT
taxlaw-13767	199	7	.	.	PUNCT
taxlaw-13767	200	1	36	36	NUM
taxlaw-13767	200	2	revenue	revenue	NOUN
taxlaw-13767	200	3	act	act	NOUN
taxlaw-13767	200	4	of	of	ADP
taxlaw-13767	200	5	1942	1942	NUM
taxlaw-13767	200	6	,	,	PUNCT
taxlaw-13767	200	7	pub	pub	NOUN
taxlaw-13767	200	8	.	.	PUNCT
taxlaw-13767	201	1	l.	l.	PROPN
taxlaw-13767	201	2	77	77	NUM
taxlaw-13767	201	3	-	-	SYM
taxlaw-13767	201	4	753	753	NUM
taxlaw-13767	201	5	,	,	PUNCT
taxlaw-13767	201	6	§	§	PROPN
taxlaw-13767	201	7	120	120	NUM
taxlaw-13767	201	8	,	,	PUNCT
taxlaw-13767	201	9	56	56	NUM
taxlaw-13767	201	10	stat	stat	NOUN
taxlaw-13767	201	11	.	.	PUNCT
taxlaw-13767	202	1	798	798	NUM
taxlaw-13767	202	2	,	,	PUNCT
taxlaw-13767	202	3	816	816	NUM
taxlaw-13767	202	4	-	-	SYM
taxlaw-13767	202	5	17	17	NUM
taxlaw-13767	202	6	(	(	PUNCT
taxlaw-13767	202	7	codified	codify	VERB
taxlaw-13767	202	8	as	as	SCONJ
taxlaw-13767	202	9	amended	amend	VERB
taxlaw-13767	202	10	at	at	ADP
taxlaw-13767	202	11	i.r.c	i.r.c	NOUN
taxlaw-13767	202	12	.	.	PUNCT
taxlaw-13767	203	1	§	§	PROPN
taxlaw-13767	203	2	§	§	PROPN
taxlaw-13767	203	3	71	71	NUM
taxlaw-13767	203	4	,	,	PUNCT
taxlaw-13767	203	5	215	215	NUM
taxlaw-13767	203	6	(	(	PUNCT
taxlaw-13767	203	7	2012	2012	NUM
taxlaw-13767	203	8	)	)	PUNCT
taxlaw-13767	203	9	)	)	PUNCT
taxlaw-13767	203	10	.	.	PUNCT
taxlaw-13767	204	1	37	37	NUM
taxlaw-13767	204	2	“	"	PUNCT
taxlaw-13767	204	3	in	in	ADP
taxlaw-13767	204	4	the	the	DET
taxlaw-13767	204	5	case	case	NOUN
taxlaw-13767	204	6	of	of	ADP
taxlaw-13767	204	7	a	a	DET
taxlaw-13767	204	8	wife	wife	NOUN
taxlaw-13767	204	9	who	who	PRON
taxlaw-13767	204	10	is	be	AUX
taxlaw-13767	204	11	divorced	divorce	VERB
taxlaw-13767	204	12	or	or	CCONJ
taxlaw-13767	204	13	legally	legally	ADV
taxlaw-13767	204	14	separated	separate	VERB
taxlaw-13767	204	15	from	from	ADP
taxlaw-13767	204	16	her	her	PRON
taxlaw-13767	204	17	husband	husband	NOUN
taxlaw-13767	204	18	under	under	ADP
taxlaw-13767	204	19	a	a	DET
taxlaw-13767	204	20	decree	decree	NOUN
taxlaw-13767	204	21	of	of	ADP
taxlaw-13767	204	22	divorce	divorce	NOUN
taxlaw-13767	204	23	or	or	CCONJ
taxlaw-13767	204	24	of	of	ADP
taxlaw-13767	204	25	separate	separate	ADJ
taxlaw-13767	204	26	maintenance	maintenance	NOUN
taxlaw-13767	204	27	,	,	PUNCT
taxlaw-13767	204	28	periodic	periodic	ADJ
taxlaw-13767	204	29	payments	payment	NOUN
taxlaw-13767	204	30	(	(	PUNCT
taxlaw-13767	204	31	whether	whether	SCONJ
taxlaw-13767	204	32	or	or	CCONJ
taxlaw-13767	204	33	not	not	PART
taxlaw-13767	204	34	made	make	VERB
taxlaw-13767	204	35	at	at	ADP
taxlaw-13767	204	36	regular	regular	ADJ
taxlaw-13767	204	37	intervals	interval	NOUN
taxlaw-13767	204	38	)	)	PUNCT
taxlaw-13767	204	39	received	receive	VERB
taxlaw-13767	204	40	subsequent	subsequent	ADJ
taxlaw-13767	204	41	to	to	ADP
taxlaw-13767	204	42	such	such	ADJ
taxlaw-13767	204	43	decree	decree	NOUN
taxlaw-13767	204	44	in	in	ADP
taxlaw-13767	204	45	discharge	discharge	NOUN
taxlaw-13767	204	46	of	of	ADP
taxlaw-13767	204	47	,	,	PUNCT
taxlaw-13767	204	48	or	or	CCONJ
taxlaw-13767	204	49	attributable	attributable	ADJ
taxlaw-13767	204	50	to	to	ADP
taxlaw-13767	204	51	property	property	NOUN
taxlaw-13767	204	52	transferred	transfer	VERB
taxlaw-13767	204	53	(	(	PUNCT
taxlaw-13767	204	54	in	in	ADP
taxlaw-13767	204	55	trust	trust	NOUN
taxlaw-13767	204	56	or	or	CCONJ
taxlaw-13767	204	57	otherwise	otherwise	ADV
taxlaw-13767	204	58	)	)	PUNCT
taxlaw-13767	204	59	in	in	ADP
taxlaw-13767	204	60	discharge	discharge	NOUN
taxlaw-13767	204	61	of	of	ADP
taxlaw-13767	204	62	a	a	DET
taxlaw-13767	204	63	legal	legal	ADJ
taxlaw-13767	204	64	obligation	obligation	NOUN
taxlaw-13767	204	65	which	which	PRON
taxlaw-13767	204	66	,	,	PUNCT
taxlaw-13767	204	67	because	because	SCONJ
taxlaw-13767	204	68	of	of	ADP
taxlaw-13767	204	69	the	the	DET
taxlaw-13767	204	70	marital	marital	ADJ
taxlaw-13767	204	71	or	or	CCONJ
taxlaw-13767	204	72	family	family	NOUN
taxlaw-13767	204	73	relationship	relationship	NOUN
taxlaw-13767	204	74	,	,	PUNCT
taxlaw-13767	204	75	is	be	AUX
taxlaw-13767	204	76	imposed	impose	VERB
taxlaw-13767	204	77	upon	upon	SCONJ
taxlaw-13767	204	78	or	or	CCONJ
taxlaw-13767	204	79	incurred	incur	VERB
taxlaw-13767	204	80	by	by	ADP
taxlaw-13767	204	81	such	such	ADJ
taxlaw-13767	204	82	husband	husband	NOUN
taxlaw-13767	204	83	under	under	ADP
taxlaw-13767	204	84	such	such	ADJ
taxlaw-13767	204	85	decree	decree	NOUN
taxlaw-13767	204	86	or	or	CCONJ
taxlaw-13767	204	87	under	under	ADP
taxlaw-13767	204	88	a	a	DET
taxlaw-13767	204	89	written	write	VERB
taxlaw-13767	204	90	instrument	instrument	NOUN
taxlaw-13767	204	91	incident	incident	NOUN
taxlaw-13767	204	92	to	to	ADP
taxlaw-13767	204	93	such	such	ADJ
taxlaw-13767	204	94	divorce	divorce	NOUN
taxlaw-13767	204	95	or	or	CCONJ
taxlaw-13767	204	96	separation	separation	NOUN
taxlaw-13767	204	97	shall	shall	AUX
taxlaw-13767	204	98	be	be	AUX
taxlaw-13767	204	99	includible	includible	ADJ
taxlaw-13767	204	100	in	in	ADP
taxlaw-13767	204	101	the	the	DET
taxlaw-13767	204	102	gross	gross	ADJ
taxlaw-13767	204	103	income	income	NOUN
taxlaw-13767	204	104	of	of	ADP
taxlaw-13767	204	105	such	such	ADJ
taxlaw-13767	204	106	wife	wife	NOUN
taxlaw-13767	204	107	,	,	PUNCT
taxlaw-13767	204	108	and	and	CCONJ
taxlaw-13767	204	109	such	such	ADJ
taxlaw-13767	204	110	amounts	amount	NOUN
taxlaw-13767	204	111	received	receive	VERB
taxlaw-13767	204	112	as	as	SCONJ
taxlaw-13767	204	113	are	be	AUX
taxlaw-13767	204	114	attributable	attributable	ADJ
taxlaw-13767	204	115	to	to	ADP
taxlaw-13767	204	116	property	property	NOUN
taxlaw-13767	204	117	so	so	ADV
taxlaw-13767	204	118	transferred	transfer	VERB
taxlaw-13767	204	119	shall	shall	AUX
taxlaw-13767	204	120	not	not	PART
taxlaw-13767	204	121	be	be	AUX
taxlaw-13767	204	122	includible	includible	ADJ
taxlaw-13767	204	123	in	in	ADP
taxlaw-13767	204	124	the	the	DET
taxlaw-13767	204	125	gross	gross	ADJ
taxlaw-13767	204	126	income	income	NOUN
taxlaw-13767	204	127	of	of	ADP
taxlaw-13767	204	128	such	such	ADJ
taxlaw-13767	204	129	husband	husband	NOUN
taxlaw-13767	204	130	.	.	PUNCT
taxlaw-13767	204	131	”	"	PUNCT
taxlaw-13767	205	1	i.r.c	i.r.c	NOUN
taxlaw-13767	205	2	.	.	PUNCT
taxlaw-13767	206	1	§	§	PROPN
taxlaw-13767	206	2	22(k	22(k	NUM
taxlaw-13767	206	3	)	)	PUNCT
taxlaw-13767	206	4	(	(	PUNCT
taxlaw-13767	206	5	supp	supp	PROPN
taxlaw-13767	206	6	.	.	PUNCT
taxlaw-13767	207	1	iii	iii	PROPN
taxlaw-13767	207	2	1943	1943	NUM
taxlaw-13767	207	3	)	)	PUNCT
taxlaw-13767	207	4	.	.	PUNCT
taxlaw-13767	208	1	38	38	NUM
taxlaw-13767	208	2	i.r.c	i.r.c	NOUN
taxlaw-13767	208	3	.	.	PUNCT
taxlaw-13767	209	1	§	§	PROPN
taxlaw-13767	209	2	23	23	NUM
taxlaw-13767	209	3	(	(	PUNCT
taxlaw-13767	209	4	u	u	NOUN
taxlaw-13767	209	5	)	)	PUNCT
taxlaw-13767	209	6	(	(	PUNCT
taxlaw-13767	209	7	1942	1942	NUM
taxlaw-13767	209	8	)	)	PUNCT
taxlaw-13767	209	9	.	.	PUNCT
taxlaw-13767	210	1	(	(	PUNCT
taxlaw-13767	210	2	supp	supp	PROPN
taxlaw-13767	210	3	.	.	PUNCT
taxlaw-13767	210	4	iii	iii	PROPN
taxlaw-13767	210	5	1943	1943	NUM
taxlaw-13767	210	6	)	)	PUNCT
taxlaw-13767	210	7	.	.	PUNCT
taxlaw-13767	211	1	39	39	NUM
taxlaw-13767	211	2	see	see	VERB
taxlaw-13767	211	3	i.r.c	i.r.c	NOUN
taxlaw-13767	211	4	.	.	PUNCT
taxlaw-13767	212	1	§	§	PROPN
taxlaw-13767	212	2	22(k	22(k	NUM
taxlaw-13767	212	3	)	)	PUNCT
taxlaw-13767	212	4	(	(	PUNCT
taxlaw-13767	212	5	supp	supp	PROPN
taxlaw-13767	212	6	.	.	PUNCT
taxlaw-13767	213	1	iii	iii	PROPN
taxlaw-13767	213	2	1943	1943	NUM
taxlaw-13767	213	3	)	)	PUNCT
taxlaw-13767	213	4	.	.	PUNCT
taxlaw-13767	214	1	40	40	NUM
taxlaw-13767	214	2	see	see	VERB
taxlaw-13767	214	3	,	,	PUNCT
taxlaw-13767	214	4	e.g.	e.g.	ADV
taxlaw-13767	214	5	,	,	PUNCT
taxlaw-13767	214	6	beverly	beverly	PROPN
taxlaw-13767	214	7	i.	i.	PROPN
taxlaw-13767	214	8	moran	moran	PROPN
taxlaw-13767	214	9	,	,	PUNCT
taxlaw-13767	214	10	welcome	welcome	ADJ
taxlaw-13767	214	11	to	to	ADP
taxlaw-13767	214	12	the	the	DET
taxlaw-13767	214	13	funhouse	funhouse	NOUN
taxlaw-13767	214	14	:	:	PUNCT
taxlaw-13767	214	15	the	the	DET
taxlaw-13767	214	16	incredible	incredible	ADJ
taxlaw-13767	214	17	maze	maze	NOUN
taxlaw-13767	214	18	of	of	ADP
taxlaw-13767	214	19	modern	modern	ADJ
taxlaw-13767	214	20	divorce	divorce	NOUN
taxlaw-13767	214	21	taxation	taxation	NOUN
taxlaw-13767	214	22	,	,	PUNCT
taxlaw-13767	214	23	26	26	NUM
taxlaw-13767	214	24	harv	harv	NOUN
taxlaw-13767	214	25	.	.	PUNCT
taxlaw-13767	215	1	j.	j.	PROPN
taxlaw-13767	215	2	on	on	ADP
taxlaw-13767	215	3	legis	legis	PROPN
taxlaw-13767	215	4	.	.	PUNCT
taxlaw-13767	216	1	117	117	NUM
taxlaw-13767	216	2	,	,	PUNCT
taxlaw-13767	216	3	119	119	NUM
taxlaw-13767	216	4	-	-	SYM
taxlaw-13767	216	5	46	46	NUM
taxlaw-13767	216	6	(	(	PUNCT
taxlaw-13767	216	7	1989	1989	NUM
taxlaw-13767	216	8	)	)	PUNCT
taxlaw-13767	216	9	.	.	PUNCT
taxlaw-13767	217	1	2025	2025	NUM
taxlaw-13767	217	2	]	]	PUNCT
taxlaw-13767	217	3	the	the	DET
taxlaw-13767	217	4	flip	flip	NOUN
taxlaw-13767	217	5	and	and	CCONJ
taxlaw-13767	217	6	flop	flop	NOUN
taxlaw-13767	217	7	of	of	ADP
taxlaw-13767	217	8	taxing	tax	VERB
taxlaw-13767	217	9	alimony	alimony	NOUN
taxlaw-13767	217	10	139	139	NUM
taxlaw-13767	217	11	recipient	recipient	NOUN
taxlaw-13767	217	12	-	-	PUNCT
taxlaw-13767	217	13	spouse	spouse	NOUN
taxlaw-13767	217	14	would	would	AUX
taxlaw-13767	217	15	treat	treat	VERB
taxlaw-13767	217	16	the	the	DET
taxlaw-13767	217	17	payment	payment	NOUN
taxlaw-13767	217	18	as	as	ADP
taxlaw-13767	217	19	either	either	PRON
taxlaw-13767	217	20	child	child	NOUN
taxlaw-13767	217	21	support	support	NOUN
taxlaw-13767	217	22	or	or	CCONJ
taxlaw-13767	217	23	a	a	DET
taxlaw-13767	217	24	property	property	NOUN
taxlaw-13767	217	25	settlement	settlement	NOUN
taxlaw-13767	217	26	and	and	CCONJ
taxlaw-13767	217	27	thus	thus	ADV
taxlaw-13767	217	28	not	not	PART
taxlaw-13767	217	29	report	report	VERB
taxlaw-13767	217	30	the	the	DET
taxlaw-13767	217	31	payment	payment	NOUN
taxlaw-13767	217	32	as	as	ADP
taxlaw-13767	217	33	income.41	income.41	PROPN
taxlaw-13767	217	34	treating	treat	VERB
taxlaw-13767	217	35	alimony	alimony	NOUN
taxlaw-13767	217	36	differently	differently	ADV
taxlaw-13767	217	37	from	from	ADP
taxlaw-13767	217	38	property	property	NOUN
taxlaw-13767	217	39	settlements	settlement	NOUN
taxlaw-13767	217	40	and	and	CCONJ
taxlaw-13767	217	41	child	child	NOUN
taxlaw-13767	217	42	support	support	NOUN
taxlaw-13767	217	43	necessitated	necessitate	VERB
taxlaw-13767	217	44	rules	rule	NOUN
taxlaw-13767	217	45	to	to	PART
taxlaw-13767	217	46	determine	determine	VERB
taxlaw-13767	217	47	which	which	DET
taxlaw-13767	217	48	side	side	NOUN
taxlaw-13767	217	49	of	of	ADP
taxlaw-13767	217	50	the	the	DET
taxlaw-13767	217	51	line	line	NOUN
taxlaw-13767	217	52	a	a	DET
taxlaw-13767	217	53	payment	payment	NOUN
taxlaw-13767	217	54	was	be	AUX
taxlaw-13767	217	55	on	on	ADP
taxlaw-13767	217	56	.	.	PUNCT
taxlaw-13767	218	1	the	the	DET
taxlaw-13767	218	2	code	code	NOUN
taxlaw-13767	218	3	needed	need	VERB
taxlaw-13767	218	4	to	to	PART
taxlaw-13767	218	5	provide	provide	VERB
taxlaw-13767	218	6	guidelines	guideline	NOUN
taxlaw-13767	218	7	on	on	ADP
taxlaw-13767	218	8	how	how	SCONJ
taxlaw-13767	218	9	to	to	PART
taxlaw-13767	218	10	determine	determine	VERB
taxlaw-13767	218	11	what	what	PRON
taxlaw-13767	218	12	would	would	AUX
taxlaw-13767	218	13	qualify	qualify	VERB
taxlaw-13767	218	14	as	as	ADP
taxlaw-13767	218	15	a	a	DET
taxlaw-13767	218	16	deductible	deductible	ADJ
taxlaw-13767	218	17	alimony	alimony	NOUN
taxlaw-13767	218	18	payment	payment	NOUN
taxlaw-13767	218	19	and	and	CCONJ
taxlaw-13767	218	20	what	what	PRON
taxlaw-13767	218	21	would	would	AUX
taxlaw-13767	218	22	be	be	AUX
taxlaw-13767	218	23	considered	consider	VERB
taxlaw-13767	218	24	a	a	DET
taxlaw-13767	218	25	nondeductible	nondeductible	ADJ
taxlaw-13767	218	26	child	child	NOUN
taxlaw-13767	218	27	support	support	NOUN
taxlaw-13767	218	28	payment	payment	NOUN
taxlaw-13767	218	29	or	or	CCONJ
taxlaw-13767	218	30	property	property	NOUN
taxlaw-13767	218	31	settlement	settlement	NOUN
taxlaw-13767	218	32	.	.	PUNCT
taxlaw-13767	219	1	this	this	DET
taxlaw-13767	219	2	distinction	distinction	NOUN
taxlaw-13767	219	3	was	be	AUX
taxlaw-13767	219	4	primarily	primarily	ADV
taxlaw-13767	219	5	made	make	VERB
taxlaw-13767	219	6	by	by	ADP
taxlaw-13767	219	7	looking	look	VERB
taxlaw-13767	219	8	to	to	ADP
taxlaw-13767	219	9	the	the	DET
taxlaw-13767	219	10	divorce	divorce	NOUN
taxlaw-13767	219	11	separation	separation	NOUN
taxlaw-13767	219	12	agreement	agreement	NOUN
taxlaw-13767	219	13	—	—	PUNCT
taxlaw-13767	219	14	anything	anything	PRON
taxlaw-13767	219	15	labeled	label	VERB
taxlaw-13767	219	16	as	as	ADP
taxlaw-13767	219	17	“	"	PUNCT
taxlaw-13767	219	18	child	child	NOUN
taxlaw-13767	219	19	support	support	NOUN
taxlaw-13767	219	20	”	"	PUNCT
taxlaw-13767	219	21	payments	payment	NOUN
taxlaw-13767	219	22	in	in	ADP
taxlaw-13767	219	23	the	the	DET
taxlaw-13767	219	24	agreement	agreement	NOUN
taxlaw-13767	219	25	would	would	AUX
taxlaw-13767	219	26	not	not	PART
taxlaw-13767	219	27	qualify	qualify	VERB
taxlaw-13767	219	28	for	for	ADP
taxlaw-13767	219	29	a	a	DET
taxlaw-13767	219	30	deduction.42	deduction.42	NOUN
taxlaw-13767	219	31	the	the	DET
taxlaw-13767	219	32	code	code	NOUN
taxlaw-13767	219	33	also	also	ADV
taxlaw-13767	219	34	provided	provide	VERB
taxlaw-13767	219	35	that	that	SCONJ
taxlaw-13767	219	36	all	all	DET
taxlaw-13767	219	37	payments	payment	NOUN
taxlaw-13767	219	38	made	make	VERB
taxlaw-13767	219	39	by	by	ADP
taxlaw-13767	219	40	the	the	DET
taxlaw-13767	219	41	payor	payor	NOUN
taxlaw-13767	219	42	-	-	PUNCT
taxlaw-13767	219	43	spouse	spouse	NOUN
taxlaw-13767	219	44	satisfied	satisfy	VERB
taxlaw-13767	219	45	the	the	DET
taxlaw-13767	219	46	child	child	NOUN
taxlaw-13767	219	47	support	support	NOUN
taxlaw-13767	219	48	payment	payment	NOUN
taxlaw-13767	219	49	obligation	obligation	NOUN
taxlaw-13767	219	50	first.43	first.43	NOUN
taxlaw-13767	219	51	what	what	PRON
taxlaw-13767	219	52	if	if	SCONJ
taxlaw-13767	219	53	the	the	DET
taxlaw-13767	219	54	divorce	divorce	NOUN
taxlaw-13767	219	55	agreement	agreement	NOUN
taxlaw-13767	219	56	was	be	AUX
taxlaw-13767	219	57	silent	silent	ADJ
taxlaw-13767	219	58	about	about	ADP
taxlaw-13767	219	59	what	what	PRON
taxlaw-13767	219	60	the	the	DET
taxlaw-13767	219	61	payments	payment	NOUN
taxlaw-13767	219	62	were	be	AUX
taxlaw-13767	219	63	for	for	ADP
taxlaw-13767	219	64	?	?	PUNCT
taxlaw-13767	220	1	somewhat	somewhat	ADV
taxlaw-13767	220	2	surprisingly	surprisingly	ADV
taxlaw-13767	220	3	,	,	PUNCT
taxlaw-13767	220	4	the	the	DET
taxlaw-13767	220	5	legislative	legislative	ADJ
taxlaw-13767	220	6	history	history	NOUN
taxlaw-13767	220	7	of	of	ADP
taxlaw-13767	220	8	the	the	DET
taxlaw-13767	220	9	provision	provision	NOUN
taxlaw-13767	220	10	made	make	VERB
taxlaw-13767	220	11	it	it	PRON
taxlaw-13767	220	12	clear	clear	ADJ
taxlaw-13767	220	13	that	that	SCONJ
taxlaw-13767	220	14	unless	unless	SCONJ
taxlaw-13767	220	15	a	a	DET
taxlaw-13767	220	16	payment	payment	NOUN
taxlaw-13767	220	17	was	be	AUX
taxlaw-13767	220	18	specifically	specifically	ADV
taxlaw-13767	220	19	labeled	label	VERB
taxlaw-13767	220	20	as	as	ADP
taxlaw-13767	220	21	child	child	NOUN
taxlaw-13767	220	22	support	support	NOUN
taxlaw-13767	220	23	,	,	PUNCT
taxlaw-13767	220	24	it	it	PRON
taxlaw-13767	220	25	would	would	AUX
taxlaw-13767	220	26	be	be	AUX
taxlaw-13767	220	27	considered	consider	VERB
taxlaw-13767	220	28	alimony	alimony	NOUN
taxlaw-13767	220	29	and	and	CCONJ
taxlaw-13767	220	30	thus	thus	ADV
taxlaw-13767	220	31	income	income	NOUN
taxlaw-13767	220	32	to	to	ADP
taxlaw-13767	220	33	the	the	DET
taxlaw-13767	220	34	recipient	recipient	NOUN
taxlaw-13767	220	35	-	-	PUNCT
taxlaw-13767	220	36	spouse	spouse	NOUN
taxlaw-13767	220	37	and	and	CCONJ
taxlaw-13767	220	38	deductible	deductible	ADJ
taxlaw-13767	220	39	by	by	ADP
taxlaw-13767	220	40	the	the	DET
taxlaw-13767	220	41	payorspouse	payorspouse	NOUN
taxlaw-13767	220	42	.	.	PUNCT
taxlaw-13767	221	1	so	so	ADV
taxlaw-13767	221	2	,	,	PUNCT
taxlaw-13767	221	3	for	for	ADP
taxlaw-13767	221	4	example	example	NOUN
taxlaw-13767	221	5	,	,	PUNCT
taxlaw-13767	221	6	if	if	SCONJ
taxlaw-13767	221	7	a	a	DET
taxlaw-13767	221	8	divorce	divorce	NOUN
taxlaw-13767	221	9	agreement	agreement	NOUN
taxlaw-13767	221	10	stipulated	stipulate	VERB
taxlaw-13767	221	11	that	that	SCONJ
taxlaw-13767	221	12	the	the	DET
taxlaw-13767	221	13	payor	payor	NOUN
taxlaw-13767	221	14	-	-	PUNCT
taxlaw-13767	221	15	spouse	spouse	NOUN
taxlaw-13767	221	16	was	be	AUX
taxlaw-13767	221	17	required	require	VERB
taxlaw-13767	221	18	to	to	PART
taxlaw-13767	221	19	pay	pay	VERB
taxlaw-13767	221	20	$	$	SYM
taxlaw-13767	221	21	1,000	1,000	NUM
taxlaw-13767	221	22	per	per	ADP
taxlaw-13767	221	23	month	month	NOUN
taxlaw-13767	221	24	for	for	ADP
taxlaw-13767	221	25	general	general	ADJ
taxlaw-13767	221	26	support	support	NOUN
taxlaw-13767	221	27	,	,	PUNCT
taxlaw-13767	221	28	then	then	ADV
taxlaw-13767	221	29	the	the	DET
taxlaw-13767	221	30	entire	entire	ADJ
taxlaw-13767	221	31	$	$	SYM
taxlaw-13767	221	32	1,000	1,000	NUM
taxlaw-13767	221	33	would	would	AUX
taxlaw-13767	221	34	be	be	AUX
taxlaw-13767	221	35	considered	consider	VERB
taxlaw-13767	221	36	alimony	alimony	NOUN
taxlaw-13767	221	37	and	and	CCONJ
taxlaw-13767	221	38	thus	thus	ADV
taxlaw-13767	221	39	income	income	NOUN
taxlaw-13767	221	40	to	to	ADP
taxlaw-13767	221	41	the	the	DET
taxlaw-13767	221	42	recipient	recipient	NOUN
taxlaw-13767	221	43	-	-	PUNCT
taxlaw-13767	221	44	spouse.44	spouse.44	NOUN
taxlaw-13767	221	45	this	this	PRON
taxlaw-13767	221	46	was	be	AUX
taxlaw-13767	221	47	true	true	ADJ
taxlaw-13767	221	48	even	even	ADV
taxlaw-13767	221	49	if	if	SCONJ
taxlaw-13767	221	50	the	the	DET
taxlaw-13767	221	51	agreement	agreement	NOUN
taxlaw-13767	221	52	had	have	VERB
taxlaw-13767	221	53	some	some	DET
taxlaw-13767	221	54	mechanism	mechanism	NOUN
taxlaw-13767	221	55	to	to	PART
taxlaw-13767	221	56	reduce	reduce	VERB
taxlaw-13767	221	57	the	the	DET
taxlaw-13767	221	58	payments	payment	NOUN
taxlaw-13767	221	59	owed	owe	VERB
taxlaw-13767	221	60	should	should	AUX
taxlaw-13767	221	61	a	a	DET
taxlaw-13767	221	62	child	child	NOUN
taxlaw-13767	221	63	reach	reach	VERB
taxlaw-13767	221	64	the	the	DET
taxlaw-13767	221	65	age	age	NOUN
taxlaw-13767	221	66	of	of	ADP
taxlaw-13767	221	67	majority	majority	NOUN
taxlaw-13767	221	68	or	or	CCONJ
taxlaw-13767	221	69	get	get	AUX
taxlaw-13767	221	70	married	marry	VERB
taxlaw-13767	221	71	or	or	CCONJ
taxlaw-13767	221	72	die	die	VERB
taxlaw-13767	221	73	.	.	PUNCT
taxlaw-13767	222	1	essentially	essentially	ADV
taxlaw-13767	222	2	,	,	PUNCT
taxlaw-13767	222	3	divorcing	divorcing	ADJ
taxlaw-13767	222	4	parties	party	NOUN
taxlaw-13767	222	5	were	be	AUX
taxlaw-13767	222	6	in	in	ADP
taxlaw-13767	222	7	complete	complete	ADJ
taxlaw-13767	222	8	control	control	NOUN
taxlaw-13767	222	9	over	over	ADP
taxlaw-13767	222	10	whether	whether	SCONJ
taxlaw-13767	222	11	child	child	NOUN
taxlaw-13767	222	12	support	support	NOUN
taxlaw-13767	222	13	payments	payment	NOUN
taxlaw-13767	222	14	would	would	AUX
taxlaw-13767	222	15	be	be	AUX
taxlaw-13767	222	16	taxable	taxable	ADJ
taxlaw-13767	222	17	to	to	ADP
taxlaw-13767	222	18	the	the	DET
taxlaw-13767	222	19	payor	payor	NOUN
taxlaw-13767	222	20	-	-	PUNCT
taxlaw-13767	222	21	spouse	spouse	NOUN
taxlaw-13767	222	22	(	(	PUNCT
taxlaw-13767	222	23	by	by	ADP
taxlaw-13767	222	24	not	not	PART
taxlaw-13767	222	25	allowing	allow	VERB
taxlaw-13767	222	26	the	the	DET
taxlaw-13767	222	27	payor	payor	NOUN
taxlaw-13767	222	28	-	-	PUNCT
taxlaw-13767	222	29	spouse	spouse	NOUN
taxlaw-13767	222	30	a	a	DET
taxlaw-13767	222	31	deduction	deduction	NOUN
taxlaw-13767	222	32	and	and	CCONJ
taxlaw-13767	222	33	not	not	PART
taxlaw-13767	222	34	recognizing	recognize	VERB
taxlaw-13767	222	35	income	income	NOUN
taxlaw-13767	222	36	to	to	ADP
taxlaw-13767	222	37	the	the	DET
taxlaw-13767	222	38	recipient	recipient	NOUN
taxlaw-13767	222	39	-	-	PUNCT
taxlaw-13767	222	40	spouse	spouse	NOUN
taxlaw-13767	222	41	)	)	PUNCT
taxlaw-13767	222	42	or	or	CCONJ
taxlaw-13767	222	43	taxable	taxable	ADJ
taxlaw-13767	222	44	to	to	ADP
taxlaw-13767	222	45	the	the	DET
taxlaw-13767	222	46	recipient	recipient	NOUN
taxlaw-13767	222	47	-	-	PUNCT
taxlaw-13767	222	48	spouse	spouse	NOUN
taxlaw-13767	222	49	(	(	PUNCT
taxlaw-13767	222	50	by	by	ADP
taxlaw-13767	222	51	allowing	allow	VERB
taxlaw-13767	222	52	the	the	DET
taxlaw-13767	222	53	payor	payor	NOUN
taxlaw-13767	222	54	-	-	PUNCT
taxlaw-13767	222	55	spouse	spouse	NOUN
taxlaw-13767	222	56	a	a	DET
taxlaw-13767	222	57	deduction	deduction	NOUN
taxlaw-13767	222	58	but	but	CCONJ
taxlaw-13767	222	59	also	also	ADV
taxlaw-13767	222	60	requiring	require	VERB
taxlaw-13767	222	61	the	the	DET
taxlaw-13767	222	62	corresponding	correspond	VERB
taxlaw-13767	222	63	income	income	NOUN
taxlaw-13767	222	64	inclusion	inclusion	NOUN
taxlaw-13767	222	65	by	by	ADP
taxlaw-13767	222	66	the	the	DET
taxlaw-13767	222	67	recipient	recipient	NOUN
taxlaw-13767	222	68	-	-	PUNCT
taxlaw-13767	222	69	spouse).45	spouse).45	NOUN
taxlaw-13767	222	70	c.	c.	PROPN
taxlaw-13767	222	71	tax	tax	NOUN
taxlaw-13767	222	72	election	election	NOUN
taxlaw-13767	222	73	to	to	PART
taxlaw-13767	222	74	promote	promote	VERB
taxlaw-13767	222	75	settlements	settlement	NOUN
taxlaw-13767	222	76	in	in	ADP
taxlaw-13767	222	77	1984	1984	NUM
taxlaw-13767	222	78	,	,	PUNCT
taxlaw-13767	222	79	congress	congress	PROPN
taxlaw-13767	222	80	significantly	significantly	ADV
taxlaw-13767	222	81	changed	change	VERB
taxlaw-13767	222	82	the	the	DET
taxlaw-13767	222	83	alimony	alimony	NOUN
taxlaw-13767	222	84	rules	rule	NOUN
taxlaw-13767	222	85	once	once	ADV
taxlaw-13767	222	86	again	again	ADV
taxlaw-13767	222	87	.	.	PUNCT
taxlaw-13767	223	1	although	although	SCONJ
taxlaw-13767	223	2	the	the	DET
taxlaw-13767	223	3	tax	tax	NOUN
taxlaw-13767	223	4	code	code	NOUN
taxlaw-13767	223	5	continued	continue	VERB
taxlaw-13767	223	6	to	to	PART
taxlaw-13767	223	7	allow	allow	VERB
taxlaw-13767	223	8	a	a	DET
taxlaw-13767	223	9	deduction	deduction	NOUN
taxlaw-13767	223	10	for	for	ADP
taxlaw-13767	223	11	alimony	alimony	NOUN
taxlaw-13767	223	12	payments	payment	NOUN
taxlaw-13767	223	13	41	41	NUM
taxlaw-13767	223	14	davis	davis	PROPN
taxlaw-13767	223	15	,	,	PUNCT
taxlaw-13767	223	16	et	et	PROPN
taxlaw-13767	223	17	al	al	PROPN
taxlaw-13767	223	18	.	.	PROPN
taxlaw-13767	223	19	,	,	PUNCT
taxlaw-13767	223	20	supra	supra	PROPN
taxlaw-13767	223	21	note	note	PROPN
taxlaw-13767	223	22	21	21	NUM
taxlaw-13767	223	23	,	,	PUNCT
taxlaw-13767	223	24	at	at	ADP
taxlaw-13767	223	25	392	392	NUM
taxlaw-13767	223	26	.	.	PUNCT
taxlaw-13767	223	27	42	42	NUM
taxlaw-13767	223	28	i.r.c	i.r.c	NOUN
taxlaw-13767	223	29	.	.	PUNCT
taxlaw-13767	224	1	§	§	PROPN
taxlaw-13767	224	2	22(k	22(k	NUM
taxlaw-13767	224	3	)	)	PUNCT
taxlaw-13767	224	4	(	(	PUNCT
taxlaw-13767	224	5	supp	supp	PROPN
taxlaw-13767	224	6	.	.	PUNCT
taxlaw-13767	225	1	iii	iii	PROPN
taxlaw-13767	225	2	1943	1943	NUM
taxlaw-13767	225	3	)	)	PUNCT
taxlaw-13767	225	4	(	(	PUNCT
taxlaw-13767	225	5	“	"	PUNCT
taxlaw-13767	225	6	this	this	DET
taxlaw-13767	225	7	subsection	subsection	NOUN
taxlaw-13767	225	8	shall	shall	AUX
taxlaw-13767	225	9	not	not	PART
taxlaw-13767	225	10	apply	apply	VERB
taxlaw-13767	225	11	to	to	ADP
taxlaw-13767	225	12	that	that	DET
taxlaw-13767	225	13	part	part	NOUN
taxlaw-13767	225	14	of	of	ADP
taxlaw-13767	225	15	any	any	DET
taxlaw-13767	225	16	such	such	ADJ
taxlaw-13767	225	17	periodic	periodic	ADJ
taxlaw-13767	225	18	payment	payment	NOUN
taxlaw-13767	225	19	which	which	PRON
taxlaw-13767	225	20	the	the	DET
taxlaw-13767	225	21	terms	term	NOUN
taxlaw-13767	225	22	of	of	ADP
taxlaw-13767	225	23	the	the	DET
taxlaw-13767	225	24	decree	decree	NOUN
taxlaw-13767	225	25	or	or	CCONJ
taxlaw-13767	225	26	written	write	VERB
taxlaw-13767	225	27	instrument	instrument	NOUN
taxlaw-13767	225	28	fix	fix	NOUN
taxlaw-13767	225	29	,	,	PUNCT
taxlaw-13767	225	30	in	in	ADP
taxlaw-13767	225	31	terms	term	NOUN
taxlaw-13767	225	32	of	of	ADP
taxlaw-13767	225	33	an	an	DET
taxlaw-13767	225	34	amount	amount	NOUN
taxlaw-13767	225	35	of	of	ADP
taxlaw-13767	225	36	money	money	NOUN
taxlaw-13767	225	37	or	or	CCONJ
taxlaw-13767	225	38	a	a	DET
taxlaw-13767	225	39	portion	portion	NOUN
taxlaw-13767	225	40	of	of	ADP
taxlaw-13767	225	41	the	the	DET
taxlaw-13767	225	42	payment	payment	NOUN
taxlaw-13767	225	43	,	,	PUNCT
taxlaw-13767	225	44	as	as	ADP
taxlaw-13767	225	45	a	a	DET
taxlaw-13767	225	46	sum	sum	NOUN
taxlaw-13767	225	47	which	which	PRON
taxlaw-13767	225	48	is	be	AUX
taxlaw-13767	225	49	payable	payable	ADJ
taxlaw-13767	225	50	for	for	ADP
taxlaw-13767	225	51	the	the	DET
taxlaw-13767	225	52	support	support	NOUN
taxlaw-13767	225	53	of	of	ADP
taxlaw-13767	225	54	minor	minor	ADJ
taxlaw-13767	225	55	children	child	NOUN
taxlaw-13767	225	56	of	of	ADP
taxlaw-13767	225	57	such	such	ADJ
taxlaw-13767	225	58	husband	husband	NOUN
taxlaw-13767	225	59	.	.	PUNCT
taxlaw-13767	225	60	”	"	PUNCT
taxlaw-13767	225	61	)	)	PUNCT
taxlaw-13767	225	62	.	.	PUNCT
taxlaw-13767	226	1	note	note	VERB
taxlaw-13767	226	2	that	that	SCONJ
taxlaw-13767	226	3	the	the	DET
taxlaw-13767	226	4	code	code	NOUN
taxlaw-13767	226	5	assumed	assume	VERB
taxlaw-13767	226	6	the	the	DET
taxlaw-13767	226	7	payor	payor	NOUN
taxlaw-13767	226	8	-	-	PUNCT
taxlaw-13767	226	9	spouse	spouse	NOUN
taxlaw-13767	226	10	would	would	AUX
taxlaw-13767	226	11	be	be	AUX
taxlaw-13767	226	12	the	the	DET
taxlaw-13767	226	13	husband	husband	NOUN
taxlaw-13767	226	14	.	.	PUNCT
taxlaw-13767	227	1	43	43	NUM
taxlaw-13767	227	2	see	see	VERB
taxlaw-13767	227	3	i	i	PROPN
taxlaw-13767	227	4	d.	d.	PROPN
taxlaw-13767	227	5	professor	professor	PROPN
taxlaw-13767	227	6	geier	geier	NOUN
taxlaw-13767	227	7	provided	provide	VERB
taxlaw-13767	227	8	an	an	DET
taxlaw-13767	227	9	example	example	NOUN
taxlaw-13767	227	10	of	of	ADP
taxlaw-13767	227	11	how	how	SCONJ
taxlaw-13767	227	12	this	this	PRON
taxlaw-13767	227	13	worked	work	VERB
taxlaw-13767	227	14	.	.	PUNCT
taxlaw-13767	228	1	suppose	suppose	VERB
taxlaw-13767	228	2	payor	payor	NOUN
taxlaw-13767	228	3	-	-	PUNCT
taxlaw-13767	228	4	spouse	spouse	NOUN
taxlaw-13767	228	5	owes	owe	VERB
taxlaw-13767	228	6	$	$	SYM
taxlaw-13767	228	7	10,000	10,000	NUM
taxlaw-13767	228	8	per	per	ADP
taxlaw-13767	228	9	year	year	NOUN
taxlaw-13767	228	10	to	to	ADP
taxlaw-13767	228	11	recipient	recipient	NOUN
taxlaw-13767	228	12	-	-	PUNCT
taxlaw-13767	228	13	spouse	spouse	NOUN
taxlaw-13767	228	14	.	.	PUNCT
taxlaw-13767	229	1	of	of	ADP
taxlaw-13767	229	2	that	that	DET
taxlaw-13767	229	3	$	$	SYM
taxlaw-13767	229	4	10,000	10,000	NUM
taxlaw-13767	229	5	,	,	PUNCT
taxlaw-13767	229	6	$	$	SYM
taxlaw-13767	229	7	6,000	6,000	NUM
taxlaw-13767	229	8	is	be	AUX
taxlaw-13767	229	9	for	for	ADP
taxlaw-13767	229	10	child	child	NOUN
taxlaw-13767	229	11	support	support	NOUN
taxlaw-13767	229	12	and	and	CCONJ
taxlaw-13767	229	13	$	$	SYM
taxlaw-13767	229	14	4,000	4,000	NUM
taxlaw-13767	229	15	is	be	AUX
taxlaw-13767	229	16	for	for	ADP
taxlaw-13767	229	17	alimony	alimony	NOUN
taxlaw-13767	229	18	support	support	NOUN
taxlaw-13767	229	19	payments	payment	NOUN
taxlaw-13767	229	20	.	.	PUNCT
taxlaw-13767	230	1	if	if	SCONJ
taxlaw-13767	230	2	payor	payor	NOUN
taxlaw-13767	230	3	-	-	PUNCT
taxlaw-13767	230	4	spouse	spouse	NOUN
taxlaw-13767	230	5	pays	pay	VERB
taxlaw-13767	230	6	only	only	ADV
taxlaw-13767	230	7	$	$	SYM
taxlaw-13767	230	8	8,000	8,000	NUM
taxlaw-13767	230	9	then	then	ADV
taxlaw-13767	230	10	the	the	DET
taxlaw-13767	230	11	code	code	NOUN
taxlaw-13767	230	12	deems	deem	VERB
taxlaw-13767	230	13	that	that	SCONJ
taxlaw-13767	230	14	the	the	DET
taxlaw-13767	230	15	child	child	NOUN
taxlaw-13767	230	16	support	support	NOUN
taxlaw-13767	230	17	obligation	obligation	NOUN
taxlaw-13767	230	18	is	be	AUX
taxlaw-13767	230	19	satisfied	satisfied	ADJ
taxlaw-13767	230	20	first	first	ADV
taxlaw-13767	230	21	.	.	PUNCT
taxlaw-13767	231	1	so	so	ADV
taxlaw-13767	231	2	,	,	PUNCT
taxlaw-13767	231	3	with	with	ADP
taxlaw-13767	231	4	this	this	DET
taxlaw-13767	231	5	hypothetical	hypothetical	ADJ
taxlaw-13767	231	6	,	,	PUNCT
taxlaw-13767	231	7	payor	payor	NOUN
taxlaw-13767	231	8	spouse	spouse	NOUN
taxlaw-13767	231	9	is	be	AUX
taxlaw-13767	231	10	deemed	deem	VERB
taxlaw-13767	231	11	to	to	PART
taxlaw-13767	231	12	have	have	AUX
taxlaw-13767	231	13	paid	pay	VERB
taxlaw-13767	231	14	the	the	DET
taxlaw-13767	231	15	full	full	ADJ
taxlaw-13767	231	16	$	$	SYM
taxlaw-13767	231	17	6,000	6,000	NUM
taxlaw-13767	231	18	of	of	ADP
taxlaw-13767	231	19	child	child	NOUN
taxlaw-13767	231	20	support	support	NOUN
taxlaw-13767	231	21	and	and	CCONJ
taxlaw-13767	231	22	$	$	SYM
taxlaw-13767	231	23	2,000	2,000	NUM
taxlaw-13767	231	24	of	of	ADP
taxlaw-13767	231	25	alimony	alimony	NOUN
taxlaw-13767	231	26	.	.	PUNCT
taxlaw-13767	232	1	geier	geier	NOUN
taxlaw-13767	232	2	,	,	PUNCT
taxlaw-13767	232	3	supra	supra	PROPN
taxlaw-13767	232	4	note	note	NOUN
taxlaw-13767	232	5	22	22	NUM
taxlaw-13767	232	6	,	,	PUNCT
taxlaw-13767	232	7	at	at	ADP
taxlaw-13767	232	8	373	373	NUM
taxlaw-13767	232	9	.	.	PUNCT
taxlaw-13767	232	10	44	44	NUM
taxlaw-13767	232	11	see	see	VERB
taxlaw-13767	232	12	comm’r	comm’r	NOUN
taxlaw-13767	232	13	v.	v.	ADP
taxlaw-13767	232	14	lester	lester	PROPN
taxlaw-13767	232	15	,	,	PUNCT
taxlaw-13767	232	16	366	366	NUM
taxlaw-13767	232	17	u.s	u.s	PROPN
taxlaw-13767	232	18	.	.	PROPN
taxlaw-13767	232	19	299	299	NUM
taxlaw-13767	232	20	,	,	PUNCT
taxlaw-13767	232	21	303	303	NUM
taxlaw-13767	232	22	(	(	PUNCT
taxlaw-13767	232	23	1961	1961	NUM
taxlaw-13767	232	24	)	)	PUNCT
taxlaw-13767	232	25	,	,	PUNCT
taxlaw-13767	232	26	where	where	SCONJ
taxlaw-13767	232	27	the	the	DET
taxlaw-13767	232	28	court	court	NOUN
taxlaw-13767	232	29	relied	rely	VERB
taxlaw-13767	232	30	on	on	ADP
taxlaw-13767	232	31	legislative	legislative	ADJ
taxlaw-13767	232	32	history	history	NOUN
taxlaw-13767	232	33	rather	rather	ADV
taxlaw-13767	232	34	than	than	ADP
taxlaw-13767	232	35	apply	apply	VERB
taxlaw-13767	232	36	a	a	DET
taxlaw-13767	232	37	substance	substance	NOUN
taxlaw-13767	232	38	over	over	ADP
taxlaw-13767	232	39	form	form	NOUN
taxlaw-13767	232	40	analysis	analysis	NOUN
taxlaw-13767	232	41	.	.	PUNCT
taxlaw-13767	233	1	“	"	PUNCT
taxlaw-13767	233	2	this	this	DET
taxlaw-13767	233	3	language	language	NOUN
taxlaw-13767	233	4	[	[	X
taxlaw-13767	233	5	in	in	ADP
taxlaw-13767	233	6	the	the	DET
taxlaw-13767	233	7	legislative	legislative	ADJ
taxlaw-13767	233	8	history	history	NOUN
taxlaw-13767	233	9	]	]	PUNCT
taxlaw-13767	233	10	leaves	leave	VERB
taxlaw-13767	233	11	no	no	DET
taxlaw-13767	233	12	room	room	NOUN
taxlaw-13767	233	13	for	for	ADP
taxlaw-13767	233	14	doubt	doubt	NOUN
taxlaw-13767	233	15	.	.	PUNCT
taxlaw-13767	234	1	the	the	DET
taxlaw-13767	234	2	agreement	agreement	NOUN
taxlaw-13767	234	3	must	must	AUX
taxlaw-13767	234	4	expressly	expressly	ADV
taxlaw-13767	234	5	specify	specify	VERB
taxlaw-13767	234	6	or	or	CCONJ
taxlaw-13767	234	7	‘	'	PUNCT
taxlaw-13767	234	8	fix	fix	VERB
taxlaw-13767	234	9	’	'	PUNCT
taxlaw-13767	234	10	a	a	DET
taxlaw-13767	234	11	certain	certain	ADJ
taxlaw-13767	234	12	sum	sum	NOUN
taxlaw-13767	234	13	or	or	CCONJ
taxlaw-13767	234	14	percentage	percentage	NOUN
taxlaw-13767	234	15	of	of	ADP
taxlaw-13767	234	16	the	the	DET
taxlaw-13767	234	17	payment	payment	NOUN
taxlaw-13767	234	18	for	for	ADP
taxlaw-13767	234	19	child	child	NOUN
taxlaw-13767	234	20	support	support	NOUN
taxlaw-13767	234	21	before	before	SCONJ
taxlaw-13767	234	22	any	any	PRON
taxlaw-13767	234	23	of	of	ADP
taxlaw-13767	234	24	the	the	DET
taxlaw-13767	234	25	payment	payment	NOUN
taxlaw-13767	234	26	is	be	AUX
taxlaw-13767	234	27	excluded	exclude	VERB
taxlaw-13767	234	28	from	from	ADP
taxlaw-13767	234	29	the	the	DET
taxlaw-13767	234	30	wife	wife	NOUN
taxlaw-13767	234	31	’s	’s	PART
taxlaw-13767	234	32	income	income	NOUN
taxlaw-13767	234	33	.	.	PUNCT
taxlaw-13767	234	34	.	.	PUNCT
taxlaw-13767	235	1	.	.	PUNCT
taxlaw-13767	236	1	.	.	PUNCT
taxlaw-13767	237	1	we	we	PRON
taxlaw-13767	237	2	are	be	AUX
taxlaw-13767	237	3	obliged	oblige	VERB
taxlaw-13767	237	4	to	to	PART
taxlaw-13767	237	5	enforce	enforce	VERB
taxlaw-13767	237	6	this	this	DET
taxlaw-13767	237	7	mandate	mandate	NOUN
taxlaw-13767	237	8	of	of	ADP
taxlaw-13767	237	9	the	the	DET
taxlaw-13767	237	10	congress	congress	NOUN
taxlaw-13767	237	11	.	.	PUNCT
taxlaw-13767	237	12	”	"	PUNCT
taxlaw-13767	237	13	)	)	PUNCT
taxlaw-13767	237	14	.	.	PUNCT
taxlaw-13767	238	1	45	45	NUM
taxlaw-13767	238	2	though	though	ADV
taxlaw-13767	238	3	,	,	PUNCT
taxlaw-13767	238	4	as	as	SCONJ
taxlaw-13767	238	5	professor	professor	NOUN
taxlaw-13767	238	6	geier	geier	NOUN
taxlaw-13767	238	7	noted	note	VERB
taxlaw-13767	238	8	,	,	PUNCT
taxlaw-13767	238	9	exercising	exercise	VERB
taxlaw-13767	238	10	this	this	DET
taxlaw-13767	238	11	flexibility	flexibility	NOUN
taxlaw-13767	238	12	was	be	AUX
taxlaw-13767	238	13	easier	easy	ADJ
taxlaw-13767	238	14	for	for	ADP
taxlaw-13767	238	15	parties	party	NOUN
taxlaw-13767	238	16	with	with	ADP
taxlaw-13767	238	17	sophisticated	sophisticated	ADJ
taxlaw-13767	238	18	counsel	counsel	NOUN
taxlaw-13767	238	19	than	than	ADP
taxlaw-13767	238	20	those	those	PRON
taxlaw-13767	238	21	going	go	VERB
taxlaw-13767	238	22	it	it	PRON
taxlaw-13767	238	23	alone	alone	ADV
taxlaw-13767	238	24	.	.	PUNCT
taxlaw-13767	239	1	geier	geier	NOUN
taxlaw-13767	239	2	,	,	PUNCT
taxlaw-13767	239	3	supra	supra	PROPN
taxlaw-13767	239	4	note	note	NOUN
taxlaw-13767	239	5	22	22	NUM
taxlaw-13767	239	6	,	,	PUNCT
taxlaw-13767	239	7	at	at	ADP
taxlaw-13767	239	8	375	375	NUM
taxlaw-13767	239	9	.	.	NOUN
taxlaw-13767	239	10	140	140	NUM
taxlaw-13767	239	11	columbia	columbia	PROPN
taxlaw-13767	239	12	journal	journal	PROPN
taxlaw-13767	239	13	of	of	ADP
taxlaw-13767	239	14	tax	tax	NOUN
taxlaw-13767	239	15	law	law	NOUN
taxlaw-13767	240	1	[	[	X
taxlaw-13767	240	2	vol	vol	NOUN
taxlaw-13767	240	3	.	.	PUNCT
taxlaw-13767	241	1	16:2	16:2	NUM
taxlaw-13767	241	2	included	include	VERB
taxlaw-13767	241	3	as	as	ADP
taxlaw-13767	241	4	income	income	NOUN
taxlaw-13767	241	5	by	by	ADP
taxlaw-13767	241	6	the	the	DET
taxlaw-13767	241	7	recipient,46	recipient,46	NOUN
taxlaw-13767	241	8	it	it	PRON
taxlaw-13767	241	9	no	no	ADV
taxlaw-13767	241	10	longer	long	ADV
taxlaw-13767	241	11	mandated	mandate	VERB
taxlaw-13767	241	12	that	that	SCONJ
taxlaw-13767	241	13	the	the	DET
taxlaw-13767	241	14	payments	payment	NOUN
taxlaw-13767	241	15	be	be	AUX
taxlaw-13767	241	16	taxed	tax	VERB
taxlaw-13767	241	17	to	to	ADP
taxlaw-13767	241	18	the	the	DET
taxlaw-13767	241	19	“	"	PUNCT
taxlaw-13767	241	20	recipient	recipient	NOUN
taxlaw-13767	241	21	”	"	PUNCT
taxlaw-13767	241	22	(	(	PUNCT
taxlaw-13767	241	23	no	no	ADV
taxlaw-13767	241	24	longer	long	ADV
taxlaw-13767	241	25	to	to	ADP
taxlaw-13767	241	26	the	the	DET
taxlaw-13767	241	27	“	"	PUNCT
taxlaw-13767	241	28	wife	wife	NOUN
taxlaw-13767	241	29	”	"	PUNCT
taxlaw-13767	241	30	)	)	PUNCT
taxlaw-13767	241	31	.	.	PUNCT
taxlaw-13767	242	1	assuming	assume	VERB
taxlaw-13767	242	2	the	the	DET
taxlaw-13767	242	3	other	other	ADJ
taxlaw-13767	242	4	requirements	requirement	NOUN
taxlaw-13767	242	5	were	be	AUX
taxlaw-13767	242	6	met,47	met,47	NOUN
taxlaw-13767	242	7	the	the	DET
taxlaw-13767	242	8	tax	tax	NOUN
taxlaw-13767	242	9	treatment	treatment	NOUN
taxlaw-13767	242	10	of	of	ADP
taxlaw-13767	242	11	alimony	alimony	NOUN
taxlaw-13767	242	12	payments	payment	NOUN
taxlaw-13767	242	13	was	be	AUX
taxlaw-13767	242	14	left	leave	VERB
taxlaw-13767	242	15	up	up	ADP
taxlaw-13767	242	16	to	to	ADP
taxlaw-13767	242	17	the	the	DET
taxlaw-13767	242	18	parties	party	NOUN
taxlaw-13767	242	19	.	.	PUNCT
taxlaw-13767	243	1	the	the	DET
taxlaw-13767	243	2	two	two	NUM
taxlaw-13767	243	3	sides	side	NOUN
taxlaw-13767	243	4	could	could	AUX
taxlaw-13767	243	5	elect	elect	VERB
taxlaw-13767	243	6	either	either	PRON
taxlaw-13767	243	7	of	of	ADP
taxlaw-13767	243	8	the	the	DET
taxlaw-13767	243	9	tax	tax	NOUN
taxlaw-13767	243	10	treatments	treatment	NOUN
taxlaw-13767	243	11	that	that	PRON
taxlaw-13767	243	12	applied	apply	VERB
taxlaw-13767	243	13	to	to	ADP
taxlaw-13767	243	14	alimony	alimony	NOUN
taxlaw-13767	243	15	payments	payment	NOUN
taxlaw-13767	243	16	before	before	ADP
taxlaw-13767	243	17	:	:	PUNCT
taxlaw-13767	243	18	(	(	PUNCT
taxlaw-13767	243	19	1	1	X
taxlaw-13767	243	20	)	)	PUNCT
taxlaw-13767	243	21	the	the	DET
taxlaw-13767	243	22	payor	payor	NOUN
taxlaw-13767	243	23	-	-	PUNCT
taxlaw-13767	243	24	spouse	spouse	NOUN
taxlaw-13767	243	25	receives	receive	VERB
taxlaw-13767	243	26	a	a	DET
taxlaw-13767	243	27	deduction	deduction	NOUN
taxlaw-13767	243	28	for	for	ADP
taxlaw-13767	243	29	paying	pay	VERB
taxlaw-13767	243	30	the	the	DET
taxlaw-13767	243	31	alimony	alimony	NOUN
taxlaw-13767	243	32	and	and	CCONJ
taxlaw-13767	243	33	the	the	DET
taxlaw-13767	243	34	recipient	recipient	NOUN
taxlaw-13767	243	35	-	-	PUNCT
taxlaw-13767	243	36	spouse	spouse	NOUN
taxlaw-13767	243	37	has	have	VERB
taxlaw-13767	243	38	income	income	NOUN
taxlaw-13767	243	39	for	for	ADP
taxlaw-13767	243	40	receiving	receive	VERB
taxlaw-13767	243	41	the	the	DET
taxlaw-13767	243	42	alimony	alimony	NOUN
taxlaw-13767	243	43	or	or	CCONJ
taxlaw-13767	243	44	(	(	PUNCT
taxlaw-13767	243	45	2	2	X
taxlaw-13767	243	46	)	)	PUNCT
taxlaw-13767	243	47	the	the	DET
taxlaw-13767	243	48	recipient	recipient	NOUN
taxlaw-13767	243	49	-	-	PUNCT
taxlaw-13767	243	50	spouse	spouse	NOUN
taxlaw-13767	243	51	does	do	AUX
taxlaw-13767	243	52	not	not	PART
taxlaw-13767	243	53	report	report	VERB
taxlaw-13767	243	54	the	the	DET
taxlaw-13767	243	55	alimony	alimony	NOUN
taxlaw-13767	243	56	as	as	ADP
taxlaw-13767	243	57	income	income	NOUN
taxlaw-13767	243	58	and	and	CCONJ
taxlaw-13767	243	59	the	the	DET
taxlaw-13767	243	60	payor	payor	NOUN
taxlaw-13767	243	61	-	-	PUNCT
taxlaw-13767	243	62	spouse	spouse	NOUN
taxlaw-13767	243	63	does	do	AUX
taxlaw-13767	243	64	not	not	PART
taxlaw-13767	243	65	receive	receive	VERB
taxlaw-13767	243	66	a	a	DET
taxlaw-13767	243	67	deduction	deduction	NOUN
taxlaw-13767	243	68	.	.	PUNCT
taxlaw-13767	244	1	essentially	essentially	ADV
taxlaw-13767	244	2	,	,	PUNCT
taxlaw-13767	244	3	under	under	ADP
taxlaw-13767	244	4	this	this	DET
taxlaw-13767	244	5	system	system	NOUN
taxlaw-13767	244	6	,	,	PUNCT
taxlaw-13767	244	7	the	the	DET
taxlaw-13767	244	8	parties	party	NOUN
taxlaw-13767	244	9	could	could	AUX
taxlaw-13767	244	10	elect	elect	VERB
taxlaw-13767	244	11	whose	whose	DET
taxlaw-13767	244	12	tax	tax	NOUN
taxlaw-13767	244	13	rates	rate	NOUN
taxlaw-13767	244	14	would	would	AUX
taxlaw-13767	244	15	apply	apply	VERB
taxlaw-13767	244	16	to	to	ADP
taxlaw-13767	244	17	the	the	DET
taxlaw-13767	244	18	alimony	alimony	NOUN
taxlaw-13767	244	19	payments.48	payments.48	ADJ
taxlaw-13767	244	20	similar	similar	ADJ
taxlaw-13767	244	21	to	to	ADP
taxlaw-13767	244	22	their	their	PRON
taxlaw-13767	244	23	pre-1984	pre-1984	NOUN
taxlaw-13767	244	24	tax	tax	PROPN
taxlaw-13767	244	25	treatment	treatment	NOUN
taxlaw-13767	244	26	,	,	PUNCT
taxlaw-13767	244	27	child	child	NOUN
taxlaw-13767	244	28	support	support	NOUN
taxlaw-13767	244	29	payments	payment	NOUN
taxlaw-13767	244	30	were	be	AUX
taxlaw-13767	244	31	not	not	PART
taxlaw-13767	244	32	subject	subject	ADJ
taxlaw-13767	244	33	to	to	ADP
taxlaw-13767	244	34	this	this	DET
taxlaw-13767	244	35	election	election	NOUN
taxlaw-13767	244	36	.	.	PUNCT
taxlaw-13767	245	1	anything	anything	PRON
taxlaw-13767	245	2	deemed	deem	VERB
taxlaw-13767	245	3	a	a	DET
taxlaw-13767	245	4	child	child	NOUN
taxlaw-13767	245	5	support	support	NOUN
taxlaw-13767	245	6	payment	payment	NOUN
taxlaw-13767	245	7	was	be	AUX
taxlaw-13767	245	8	not	not	PART
taxlaw-13767	245	9	deductible	deductible	ADJ
taxlaw-13767	245	10	by	by	ADP
taxlaw-13767	245	11	the	the	DET
taxlaw-13767	245	12	payor	payor	NOUN
taxlaw-13767	245	13	-	-	PUNCT
taxlaw-13767	245	14	spouse	spouse	NOUN
taxlaw-13767	245	15	and	and	CCONJ
taxlaw-13767	245	16	not	not	PART
taxlaw-13767	245	17	income	income	NOUN
taxlaw-13767	245	18	to	to	ADP
taxlaw-13767	245	19	the	the	DET
taxlaw-13767	245	20	recipient	recipient	NOUN
taxlaw-13767	245	21	-	-	PUNCT
taxlaw-13767	245	22	spouse	spouse	NOUN
taxlaw-13767	245	23	.	.	PUNCT
taxlaw-13767	246	1	unlike	unlike	ADP
taxlaw-13767	246	2	in	in	ADP
taxlaw-13767	246	3	the	the	DET
taxlaw-13767	246	4	old	old	ADJ
taxlaw-13767	246	5	system	system	NOUN
taxlaw-13767	246	6	,	,	PUNCT
taxlaw-13767	246	7	however	however	ADV
taxlaw-13767	246	8	,	,	PUNCT
taxlaw-13767	246	9	rules	rule	NOUN
taxlaw-13767	246	10	were	be	AUX
taxlaw-13767	246	11	added	add	VERB
taxlaw-13767	246	12	to	to	PART
taxlaw-13767	246	13	attempt	attempt	VERB
taxlaw-13767	246	14	to	to	PART
taxlaw-13767	246	15	classify	classify	VERB
taxlaw-13767	246	16	some	some	DET
taxlaw-13767	246	17	payments	payment	NOUN
taxlaw-13767	246	18	as	as	ADP
taxlaw-13767	246	19	child	child	NOUN
taxlaw-13767	246	20	support	support	NOUN
taxlaw-13767	246	21	even	even	ADV
taxlaw-13767	246	22	if	if	SCONJ
taxlaw-13767	246	23	the	the	DET
taxlaw-13767	246	24	parties	party	NOUN
taxlaw-13767	246	25	had	have	AUX
taxlaw-13767	246	26	not	not	PART
taxlaw-13767	246	27	labeled	label	VERB
taxlaw-13767	246	28	them	they	PRON
taxlaw-13767	246	29	as	as	ADP
taxlaw-13767	246	30	such	such	ADJ
taxlaw-13767	246	31	.	.	PUNCT
taxlaw-13767	247	1	as	as	SCONJ
taxlaw-13767	247	2	reviewed	review	VERB
taxlaw-13767	247	3	below	below	ADV
taxlaw-13767	247	4	,	,	PUNCT
taxlaw-13767	247	5	a	a	DET
taxlaw-13767	247	6	substance	substance	NOUN
taxlaw-13767	247	7	-	-	PUNCT
taxlaw-13767	247	8	over	over	ADP
taxlaw-13767	247	9	-	-	PUNCT
taxlaw-13767	247	10	form	form	NOUN
taxlaw-13767	247	11	analysis	analysis	NOUN
taxlaw-13767	247	12	was	be	AUX
taxlaw-13767	247	13	applied	apply	VERB
taxlaw-13767	247	14	to	to	ADP
taxlaw-13767	247	15	the	the	DET
taxlaw-13767	247	16	payments	payment	NOUN
taxlaw-13767	247	17	made	make	VERB
taxlaw-13767	247	18	by	by	ADP
taxlaw-13767	247	19	the	the	DET
taxlaw-13767	247	20	payorspouse	payorspouse	NOUN
taxlaw-13767	247	21	,	,	PUNCT
taxlaw-13767	247	22	and	and	CCONJ
taxlaw-13767	247	23	it	it	PRON
taxlaw-13767	247	24	was	be	AUX
taxlaw-13767	247	25	possible	possible	ADJ
taxlaw-13767	247	26	that	that	SCONJ
taxlaw-13767	247	27	some	some	DET
taxlaw-13767	247	28	“	"	PUNCT
taxlaw-13767	247	29	alimony	alimony	NOUN
taxlaw-13767	247	30	”	"	PUNCT
taxlaw-13767	247	31	payments	payment	NOUN
taxlaw-13767	247	32	would	would	AUX
taxlaw-13767	247	33	be	be	AUX
taxlaw-13767	247	34	reclassified	reclassify	VERB
taxlaw-13767	247	35	as	as	ADP
taxlaw-13767	247	36	child	child	NOUN
taxlaw-13767	247	37	support	support	NOUN
taxlaw-13767	247	38	(	(	PUNCT
taxlaw-13767	247	39	thereby	thereby	ADV
taxlaw-13767	247	40	eliminating	eliminate	VERB
taxlaw-13767	247	41	the	the	DET
taxlaw-13767	247	42	payor	payor	NOUN
taxlaw-13767	247	43	deduction	deduction	NOUN
taxlaw-13767	247	44	for	for	ADP
taxlaw-13767	247	45	such	such	ADJ
taxlaw-13767	247	46	payment	payment	NOUN
taxlaw-13767	247	47	and	and	CCONJ
taxlaw-13767	247	48	the	the	DET
taxlaw-13767	247	49	recognition	recognition	NOUN
taxlaw-13767	247	50	of	of	ADP
taxlaw-13767	247	51	income	income	NOUN
taxlaw-13767	247	52	for	for	ADP
taxlaw-13767	247	53	its	its	PRON
taxlaw-13767	247	54	receipt	receipt	NOUN
taxlaw-13767	247	55	by	by	ADP
taxlaw-13767	247	56	the	the	DET
taxlaw-13767	247	57	recipient	recipient	NOUN
taxlaw-13767	247	58	-	-	PUNCT
taxlaw-13767	247	59	spouse	spouse	NOUN
taxlaw-13767	247	60	)	)	PUNCT
taxlaw-13767	247	61	.	.	PUNCT
taxlaw-13767	248	1	congress	congress	PROPN
taxlaw-13767	248	2	felt	feel	VERB
taxlaw-13767	248	3	that	that	SCONJ
taxlaw-13767	248	4	the	the	DET
taxlaw-13767	248	5	deduction	deduction	NOUN
taxlaw-13767	248	6	/	/	SYM
taxlaw-13767	248	7	income	income	NOUN
taxlaw-13767	248	8	tax	tax	NOUN
taxlaw-13767	248	9	treatment	treatment	NOUN
taxlaw-13767	248	10	should	should	AUX
taxlaw-13767	248	11	apply	apply	VERB
taxlaw-13767	248	12	only	only	ADV
taxlaw-13767	248	13	to	to	PART
taxlaw-13767	248	14	support	support	VERB
taxlaw-13767	248	15	payments	payment	NOUN
taxlaw-13767	248	16	;	;	PUNCT
taxlaw-13767	248	17	it	it	PRON
taxlaw-13767	248	18	should	should	AUX
taxlaw-13767	248	19	not	not	PART
taxlaw-13767	248	20	apply	apply	VERB
taxlaw-13767	248	21	to	to	ADP
taxlaw-13767	248	22	property	property	NOUN
taxlaw-13767	248	23	divisions	division	NOUN
taxlaw-13767	248	24	between	between	ADP
taxlaw-13767	248	25	the	the	DET
taxlaw-13767	248	26	former	former	ADJ
taxlaw-13767	248	27	spouses	spouse	NOUN
taxlaw-13767	248	28	.	.	PUNCT
taxlaw-13767	249	1	one	one	NUM
taxlaw-13767	249	2	way	way	NOUN
taxlaw-13767	249	3	that	that	PRON
taxlaw-13767	249	4	congress	congress	PROPN
taxlaw-13767	249	5	attempted	attempt	VERB
taxlaw-13767	249	6	to	to	PART
taxlaw-13767	249	7	differentiate	differentiate	VERB
taxlaw-13767	249	8	between	between	ADP
taxlaw-13767	249	9	the	the	DET
taxlaw-13767	249	10	two	two	NUM
taxlaw-13767	249	11	was	be	AUX
taxlaw-13767	249	12	to	to	PART
taxlaw-13767	249	13	include	include	VERB
taxlaw-13767	249	14	a	a	DET
taxlaw-13767	249	15	requirement	requirement	NOUN
taxlaw-13767	249	16	that	that	SCONJ
taxlaw-13767	249	17	,	,	PUNCT
taxlaw-13767	249	18	to	to	PART
taxlaw-13767	249	19	qualify	qualify	VERB
taxlaw-13767	249	20	for	for	ADP
taxlaw-13767	249	21	the	the	DET
taxlaw-13767	249	22	deduction	deduction	NOUN
taxlaw-13767	249	23	treatment	treatment	NOUN
taxlaw-13767	249	24	,	,	PUNCT
taxlaw-13767	249	25	the	the	DET
taxlaw-13767	249	26	alimony	alimony	NOUN
taxlaw-13767	249	27	payment	payment	NOUN
taxlaw-13767	249	28	must	must	AUX
taxlaw-13767	249	29	be	be	AUX
taxlaw-13767	249	30	made	make	VERB
taxlaw-13767	249	31	in	in	ADP
taxlaw-13767	249	32	cash.49	cash.49	PROPN
taxlaw-13767	249	33	any	any	DET
taxlaw-13767	249	34	property	property	NOUN
taxlaw-13767	249	35	transfer	transfer	NOUN
taxlaw-13767	249	36	would	would	AUX
taxlaw-13767	249	37	not	not	PART
taxlaw-13767	249	38	be	be	AUX
taxlaw-13767	249	39	considered	consider	VERB
taxlaw-13767	249	40	alimony	alimony	NOUN
taxlaw-13767	249	41	for	for	ADP
taxlaw-13767	249	42	purposes	purpose	NOUN
taxlaw-13767	249	43	of	of	ADP
taxlaw-13767	249	44	the	the	DET
taxlaw-13767	249	45	code	code	NOUN
taxlaw-13767	249	46	and	and	CCONJ
taxlaw-13767	249	47	instead	instead	ADV
taxlaw-13767	249	48	would	would	AUX
taxlaw-13767	249	49	be	be	AUX
taxlaw-13767	249	50	subject	subject	ADJ
taxlaw-13767	249	51	to	to	ADP
taxlaw-13767	249	52	the	the	DET
taxlaw-13767	249	53	rules	rule	NOUN
taxlaw-13767	249	54	of	of	ADP
taxlaw-13767	249	55	property	property	NOUN
taxlaw-13767	249	56	transfers	transfer	NOUN
taxlaw-13767	249	57	.	.	PUNCT
taxlaw-13767	250	1	under	under	ADP
taxlaw-13767	250	2	that	that	DET
taxlaw-13767	250	3	treatment	treatment	NOUN
taxlaw-13767	250	4	,	,	PUNCT
taxlaw-13767	250	5	any	any	DET
taxlaw-13767	250	6	transfer	transfer	NOUN
taxlaw-13767	250	7	between	between	ADP
taxlaw-13767	250	8	a	a	DET
taxlaw-13767	250	9	couple	couple	NOUN
taxlaw-13767	250	10	incident	incident	NOUN
taxlaw-13767	250	11	to	to	ADP
taxlaw-13767	250	12	a	a	DET
taxlaw-13767	250	13	divorce	divorce	NOUN
taxlaw-13767	250	14	is	be	AUX
taxlaw-13767	250	15	treated	treat	VERB
taxlaw-13767	250	16	as	as	ADP
taxlaw-13767	250	17	a	a	DET
taxlaw-13767	250	18	nonrecognition	nonrecognition	NOUN
taxlaw-13767	250	19	event.50	event.50	PROPN
taxlaw-13767	250	20	thus	thus	ADV
taxlaw-13767	250	21	,	,	PUNCT
taxlaw-13767	250	22	the	the	DET
taxlaw-13767	250	23	recipient	recipient	NOUN
taxlaw-13767	250	24	of	of	ADP
taxlaw-13767	250	25	the	the	DET
taxlaw-13767	250	26	property	property	NOUN
taxlaw-13767	250	27	has	have	VERB
taxlaw-13767	250	28	no	no	DET
taxlaw-13767	250	29	income	income	NOUN
taxlaw-13767	250	30	for	for	ADP
taxlaw-13767	250	31	receiving	receive	VERB
taxlaw-13767	250	32	it	it	PRON
taxlaw-13767	250	33	and	and	CCONJ
taxlaw-13767	250	34	takes	take	VERB
taxlaw-13767	250	35	the	the	DET
taxlaw-13767	250	36	same	same	ADJ
taxlaw-13767	250	37	basis	basis	NOUN
taxlaw-13767	250	38	that	that	SCONJ
taxlaw-13767	250	39	the	the	DET
taxlaw-13767	250	40	transferor	transferor	NOUN
taxlaw-13767	250	41	had	have	AUX
taxlaw-13767	250	42	in	in	ADP
taxlaw-13767	250	43	the	the	DET
taxlaw-13767	250	44	property.51	property.51	NOUN
taxlaw-13767	250	45	the	the	DET
taxlaw-13767	250	46	transferor	transferor	NOUN
taxlaw-13767	250	47	recognizes	recognize	VERB
taxlaw-13767	250	48	no	no	DET
taxlaw-13767	250	49	gain	gain	NOUN
taxlaw-13767	250	50	or	or	CCONJ
taxlaw-13767	250	51	loss	loss	NOUN
taxlaw-13767	250	52	for	for	ADP
taxlaw-13767	250	53	transferring	transfer	VERB
taxlaw-13767	250	54	the	the	DET
taxlaw-13767	250	55	property	property	NOUN
taxlaw-13767	250	56	to	to	ADP
taxlaw-13767	250	57	the	the	DET
taxlaw-13767	250	58	former	former	ADJ
taxlaw-13767	250	59	spouse	spouse	NOUN
taxlaw-13767	250	60	and	and	CCONJ
taxlaw-13767	250	61	does	do	AUX
taxlaw-13767	250	62	not	not	PART
taxlaw-13767	250	63	receive	receive	VERB
taxlaw-13767	250	64	any	any	DET
taxlaw-13767	250	65	deduction	deduction	NOUN
taxlaw-13767	250	66	for	for	ADP
taxlaw-13767	250	67	the	the	DET
taxlaw-13767	250	68	transfer	transfer	NOUN
taxlaw-13767	250	69	.	.	PUNCT
taxlaw-13767	251	1	this	this	DET
taxlaw-13767	251	2	tax	tax	NOUN
taxlaw-13767	251	3	treatment	treatment	NOUN
taxlaw-13767	251	4	of	of	ADP
taxlaw-13767	251	5	property	property	NOUN
taxlaw-13767	251	6	transfers	transfer	NOUN
taxlaw-13767	251	7	between	between	ADP
taxlaw-13767	251	8	ex	ex	NOUN
taxlaw-13767	251	9	-	-	NOUN
taxlaw-13767	251	10	spouses	spouse	NOUN
taxlaw-13767	251	11	is	be	AUX
taxlaw-13767	251	12	still	still	ADV
taxlaw-13767	251	13	applicable	applicable	ADJ
taxlaw-13767	251	14	today	today	NOUN
taxlaw-13767	251	15	.	.	PUNCT
taxlaw-13767	252	1	congress	congress	PROPN
taxlaw-13767	252	2	was	be	AUX
taxlaw-13767	252	3	also	also	ADV
taxlaw-13767	252	4	concerned	concerned	ADJ
taxlaw-13767	252	5	that	that	SCONJ
taxlaw-13767	252	6	large	large	ADJ
taxlaw-13767	252	7	cash	cash	NOUN
taxlaw-13767	252	8	alimony	alimony	NOUN
taxlaw-13767	252	9	payments	payment	NOUN
taxlaw-13767	252	10	in	in	ADP
taxlaw-13767	252	11	the	the	DET
taxlaw-13767	252	12	initial	initial	ADJ
taxlaw-13767	252	13	years	year	NOUN
taxlaw-13767	252	14	after	after	SCONJ
taxlaw-13767	252	15	the	the	DET
taxlaw-13767	252	16	divorce	divorce	NOUN
taxlaw-13767	252	17	were	be	AUX
taxlaw-13767	252	18	disguised	disguise	VERB
taxlaw-13767	252	19	property	property	NOUN
taxlaw-13767	252	20	settlements	settlement	NOUN
taxlaw-13767	252	21	and	and	CCONJ
taxlaw-13767	252	22	therefore	therefore	ADV
taxlaw-13767	252	23	inappropriate	inappropriate	ADJ
taxlaw-13767	252	24	for	for	ADP
taxlaw-13767	252	25	the	the	DET
taxlaw-13767	252	26	deduction	deduction	NOUN
taxlaw-13767	252	27	/	/	SYM
taxlaw-13767	252	28	income	income	NOUN
taxlaw-13767	252	29	treatment	treatment	NOUN
taxlaw-13767	252	30	.	.	PUNCT
taxlaw-13767	253	1	congress	congress	PROPN
taxlaw-13767	253	2	added	add	VERB
taxlaw-13767	253	3	a	a	DET
taxlaw-13767	253	4	recapture	recapture	NOUN
taxlaw-13767	253	5	provision	provision	NOUN
taxlaw-13767	253	6	to	to	PART
taxlaw-13767	253	7	address	address	VERB
taxlaw-13767	253	8	this	this	DET
taxlaw-13767	253	9	concern	concern	NOUN
taxlaw-13767	253	10	.	.	PUNCT
taxlaw-13767	254	1	under	under	ADP
taxlaw-13767	254	2	former	former	ADJ
taxlaw-13767	254	3	code	code	NOUN
taxlaw-13767	254	4	section	section	NOUN
taxlaw-13767	254	5	71(f	71(f	NUM
taxlaw-13767	254	6	)	)	PUNCT
taxlaw-13767	254	7	,	,	PUNCT
taxlaw-13767	254	8	alimony	alimony	NOUN
taxlaw-13767	254	9	46	46	NUM
taxlaw-13767	254	10	i.r.c	i.r.c	NOUN
taxlaw-13767	254	11	.	.	PUNCT
taxlaw-13767	255	1	§	§	PROPN
taxlaw-13767	255	2	§	§	PROPN
taxlaw-13767	255	3	71	71	NUM
taxlaw-13767	255	4	,	,	PUNCT
taxlaw-13767	255	5	215	215	NUM
taxlaw-13767	255	6	(	(	PUNCT
taxlaw-13767	255	7	supp	supp	PROPN
taxlaw-13767	255	8	.	.	PUNCT
taxlaw-13767	256	1	iii	iii	NUM
taxlaw-13767	256	2	vol	vol	NOUN
taxlaw-13767	256	3	.	.	PROPN
taxlaw-13767	256	4	2	2	NUM
taxlaw-13767	256	5	1985	1985	NUM
taxlaw-13767	256	6	)	)	PUNCT
taxlaw-13767	256	7	.	.	PUNCT
taxlaw-13767	257	1	47	47	NUM
taxlaw-13767	257	2	for	for	ADP
taxlaw-13767	257	3	example	example	NOUN
taxlaw-13767	257	4	,	,	PUNCT
taxlaw-13767	257	5	the	the	DET
taxlaw-13767	257	6	payments	payment	NOUN
taxlaw-13767	257	7	were	be	AUX
taxlaw-13767	257	8	required	require	VERB
taxlaw-13767	257	9	to	to	PART
taxlaw-13767	257	10	be	be	AUX
taxlaw-13767	257	11	in	in	ADP
taxlaw-13767	257	12	cash	cash	NOUN
taxlaw-13767	257	13	,	,	PUNCT
taxlaw-13767	257	14	the	the	DET
taxlaw-13767	257	15	ex	ex	NOUN
taxlaw-13767	257	16	-	-	NOUN
taxlaw-13767	257	17	spouses	spouse	NOUN
taxlaw-13767	257	18	were	be	AUX
taxlaw-13767	257	19	not	not	PART
taxlaw-13767	257	20	members	member	NOUN
taxlaw-13767	257	21	of	of	ADP
taxlaw-13767	257	22	the	the	DET
taxlaw-13767	257	23	same	same	ADJ
taxlaw-13767	257	24	household	household	NOUN
taxlaw-13767	257	25	,	,	PUNCT
taxlaw-13767	257	26	and	and	CCONJ
taxlaw-13767	257	27	there	there	PRON
taxlaw-13767	257	28	was	be	VERB
taxlaw-13767	257	29	no	no	DET
taxlaw-13767	257	30	liability	liability	NOUN
taxlaw-13767	257	31	to	to	PART
taxlaw-13767	257	32	continue	continue	VERB
taxlaw-13767	257	33	making	make	VERB
taxlaw-13767	257	34	payments	payment	NOUN
taxlaw-13767	257	35	after	after	ADP
taxlaw-13767	257	36	the	the	DET
taxlaw-13767	257	37	death	death	NOUN
taxlaw-13767	257	38	of	of	ADP
taxlaw-13767	257	39	the	the	DET
taxlaw-13767	257	40	recipient	recipient	NOUN
taxlaw-13767	257	41	spouse	spouse	NOUN
taxlaw-13767	257	42	.	.	PUNCT
taxlaw-13767	258	1	see	see	VERB
taxlaw-13767	258	2	i.r.c	i.r.c	NOUN
taxlaw-13767	258	3	.	.	PUNCT
taxlaw-13767	259	1	§	§	PROPN
taxlaw-13767	259	2	71(b)(1	71(b)(1	NUM
taxlaw-13767	259	3	)	)	PUNCT
taxlaw-13767	259	4	(	(	PUNCT
taxlaw-13767	259	5	supp	supp	PROPN
taxlaw-13767	259	6	.	.	PUNCT
taxlaw-13767	260	1	iii	iii	NUM
taxlaw-13767	260	2	vol	vol	NOUN
taxlaw-13767	260	3	.	.	PROPN
taxlaw-13767	260	4	2	2	NUM
taxlaw-13767	260	5	1985	1985	NUM
taxlaw-13767	260	6	)	)	PUNCT
taxlaw-13767	260	7	;	;	PUNCT
taxlaw-13767	260	8	see	see	VERB
taxlaw-13767	260	9	also	also	ADV
taxlaw-13767	260	10	deficit	deficit	NOUN
taxlaw-13767	260	11	reduction	reduction	NOUN
taxlaw-13767	260	12	act	act	NOUN
taxlaw-13767	260	13	of	of	ADP
taxlaw-13767	260	14	1984	1984	NUM
taxlaw-13767	260	15	,	,	PUNCT
taxlaw-13767	260	16	pub	pub	NOUN
taxlaw-13767	260	17	.	.	PUNCT
taxlaw-13767	261	1	l.	l.	PROPN
taxlaw-13767	261	2	98	98	NUM
taxlaw-13767	261	3	-	-	SYM
taxlaw-13767	261	4	369	369	NUM
taxlaw-13767	261	5	,	,	PUNCT
taxlaw-13767	261	6	98	98	NUM
taxlaw-13767	261	7	stat	stat	NOUN
taxlaw-13767	261	8	.	.	PUNCT
taxlaw-13767	262	1	494	494	NUM
taxlaw-13767	262	2	,	,	PUNCT
taxlaw-13767	262	3	795	795	NUM
taxlaw-13767	262	4	.	.	PUNCT
taxlaw-13767	263	1	48	48	NUM
taxlaw-13767	263	2	we	we	PRON
taxlaw-13767	263	3	will	will	AUX
taxlaw-13767	263	4	review	review	VERB
taxlaw-13767	263	5	in	in	ADP
taxlaw-13767	263	6	part	part	NOUN
taxlaw-13767	263	7	iii	iii	NOUN
taxlaw-13767	263	8	the	the	DET
taxlaw-13767	263	9	reason	reason	NOUN
taxlaw-13767	263	10	why	why	SCONJ
taxlaw-13767	263	11	a	a	DET
taxlaw-13767	263	12	recipient	recipient	NOUN
taxlaw-13767	263	13	-	-	PUNCT
taxlaw-13767	263	14	spouse	spouse	NOUN
taxlaw-13767	263	15	would	would	AUX
taxlaw-13767	263	16	be	be	AUX
taxlaw-13767	263	17	willing	willing	ADJ
taxlaw-13767	263	18	to	to	PART
taxlaw-13767	263	19	be	be	AUX
taxlaw-13767	263	20	taxed	tax	VERB
taxlaw-13767	263	21	on	on	ADP
taxlaw-13767	263	22	an	an	DET
taxlaw-13767	263	23	alimony	alimony	NOUN
taxlaw-13767	263	24	payment	payment	NOUN
taxlaw-13767	263	25	rather	rather	ADV
taxlaw-13767	263	26	than	than	ADP
taxlaw-13767	263	27	receive	receive	VERB
taxlaw-13767	263	28	the	the	DET
taxlaw-13767	263	29	alimony	alimony	NOUN
taxlaw-13767	263	30	payment	payment	NOUN
taxlaw-13767	263	31	without	without	ADP
taxlaw-13767	263	32	tax	tax	NOUN
taxlaw-13767	263	33	.	.	PUNCT
taxlaw-13767	264	1	49	49	NUM
taxlaw-13767	264	2	see	see	VERB
taxlaw-13767	264	3	i.r.c	i.r.c	NOUN
taxlaw-13767	264	4	.	.	PUNCT
taxlaw-13767	265	1	§	§	PROPN
taxlaw-13767	265	2	71(b)(1	71(b)(1	NUM
taxlaw-13767	265	3	)	)	PUNCT
taxlaw-13767	265	4	(	(	PUNCT
taxlaw-13767	265	5	supp	supp	PROPN
taxlaw-13767	265	6	.	.	PUNCT
taxlaw-13767	266	1	iii	iii	NUM
taxlaw-13767	266	2	vol	vol	NOUN
taxlaw-13767	266	3	.	.	PROPN
taxlaw-13767	266	4	2	2	NUM
taxlaw-13767	266	5	1985	1985	NUM
taxlaw-13767	266	6	)	)	PUNCT
taxlaw-13767	266	7	.	.	PUNCT
taxlaw-13767	267	1	50	50	NUM
taxlaw-13767	267	2	i.r.c	i.r.c	NOUN
taxlaw-13767	267	3	.	.	PUNCT
taxlaw-13767	267	4	§	§	PROPN
taxlaw-13767	267	5	1041(a	1041(a	NUM
taxlaw-13767	267	6	)	)	PUNCT
taxlaw-13767	267	7	.	.	PUNCT
taxlaw-13767	268	1	51	51	NUM
taxlaw-13767	268	2	essentially	essentially	ADV
taxlaw-13767	268	3	this	this	DET
taxlaw-13767	268	4	treatment	treatment	NOUN
taxlaw-13767	268	5	is	be	AUX
taxlaw-13767	268	6	the	the	DET
taxlaw-13767	268	7	same	same	ADJ
taxlaw-13767	268	8	as	as	ADP
taxlaw-13767	268	9	the	the	DET
taxlaw-13767	268	10	rules	rule	NOUN
taxlaw-13767	268	11	that	that	PRON
taxlaw-13767	268	12	apply	apply	VERB
taxlaw-13767	268	13	to	to	ADP
taxlaw-13767	268	14	gift	gift	NOUN
taxlaw-13767	268	15	transfers	transfer	NOUN
taxlaw-13767	268	16	,	,	PUNCT
taxlaw-13767	268	17	although	although	SCONJ
taxlaw-13767	268	18	i.r.c	i.r.c	NOUN
taxlaw-13767	268	19	.	.	PUNCT
taxlaw-13767	269	1	§	§	PROPN
taxlaw-13767	269	2	1015(a	1015(a	NOUN
taxlaw-13767	269	3	)	)	PUNCT
taxlaw-13767	269	4	imposes	impose	VERB
taxlaw-13767	269	5	a	a	DET
taxlaw-13767	269	6	limitation	limitation	NOUN
taxlaw-13767	269	7	on	on	ADP
taxlaw-13767	269	8	a	a	DET
taxlaw-13767	269	9	donee	donee	NOUN
taxlaw-13767	269	10	’s	’s	PART
taxlaw-13767	269	11	loss	loss	NOUN
taxlaw-13767	269	12	basis	basis	NOUN
taxlaw-13767	269	13	that	that	PRON
taxlaw-13767	269	14	applies	apply	VERB
taxlaw-13767	269	15	to	to	ADP
taxlaw-13767	269	16	gifts	gift	NOUN
taxlaw-13767	269	17	of	of	ADP
taxlaw-13767	269	18	property	property	NOUN
taxlaw-13767	269	19	.	.	PUNCT
taxlaw-13767	270	1	this	this	PRON
taxlaw-13767	270	2	is	be	AUX
taxlaw-13767	270	3	inapplicable	inapplicable	ADJ
taxlaw-13767	270	4	to	to	ADP
taxlaw-13767	270	5	property	property	NOUN
taxlaw-13767	270	6	transfers	transfer	NOUN
taxlaw-13767	270	7	between	between	ADP
taxlaw-13767	270	8	spouses	spouse	NOUN
taxlaw-13767	270	9	or	or	CCONJ
taxlaw-13767	270	10	ex	ex	NOUN
taxlaw-13767	270	11	-	-	NOUN
taxlaw-13767	270	12	spouses	spouse	NOUN
taxlaw-13767	270	13	under	under	ADP
taxlaw-13767	270	14	i.r.c	i.r.c	NOUN
taxlaw-13767	270	15	.	.	PUNCT
taxlaw-13767	271	1	§	§	PROPN
taxlaw-13767	271	2	1041	1041	NUM
taxlaw-13767	271	3	.	.	PUNCT
taxlaw-13767	272	1	the	the	DET
taxlaw-13767	272	2	basis	basis	NOUN
taxlaw-13767	272	3	for	for	ADP
taxlaw-13767	272	4	the	the	DET
taxlaw-13767	272	5	transferee	transferee	NOUN
taxlaw-13767	272	6	under	under	ADP
taxlaw-13767	272	7	i.r.c	i.r.c	NOUN
taxlaw-13767	272	8	.	.	PUNCT
taxlaw-13767	273	1	§	§	PROPN
taxlaw-13767	273	2	1041	1041	NUM
taxlaw-13767	273	3	will	will	AUX
taxlaw-13767	273	4	always	always	ADV
taxlaw-13767	273	5	be	be	AUX
taxlaw-13767	273	6	the	the	DET
taxlaw-13767	273	7	transferor	transferor	NOUN
taxlaw-13767	273	8	’s	’s	PART
taxlaw-13767	273	9	adjusted	adjust	VERB
taxlaw-13767	273	10	basis	basis	NOUN
taxlaw-13767	273	11	.	.	PUNCT
taxlaw-13767	274	1	2025	2025	NUM
taxlaw-13767	274	2	]	]	PUNCT
taxlaw-13767	274	3	the	the	DET
taxlaw-13767	274	4	flip	flip	NOUN
taxlaw-13767	274	5	and	and	CCONJ
taxlaw-13767	274	6	flop	flop	NOUN
taxlaw-13767	274	7	of	of	ADP
taxlaw-13767	274	8	taxing	tax	VERB
taxlaw-13767	274	9	alimony	alimony	NOUN
taxlaw-13767	274	10	141	141	NUM
taxlaw-13767	274	11	amounts	amount	NOUN
taxlaw-13767	274	12	paid	pay	VERB
taxlaw-13767	274	13	in	in	ADP
taxlaw-13767	274	14	the	the	DET
taxlaw-13767	274	15	“	"	PUNCT
taxlaw-13767	274	16	post	post	ADJ
taxlaw-13767	274	17	-	-	ADJ
taxlaw-13767	274	18	separation	separation	ADJ
taxlaw-13767	274	19	years”52	years”52	PROPN
taxlaw-13767	274	20	were	be	AUX
taxlaw-13767	274	21	compared	compare	VERB
taxlaw-13767	274	22	to	to	ADP
taxlaw-13767	274	23	the	the	DET
taxlaw-13767	274	24	alimony	alimony	NOUN
taxlaw-13767	274	25	amounts	amount	NOUN
taxlaw-13767	274	26	paid	pay	VERB
taxlaw-13767	274	27	in	in	ADP
taxlaw-13767	274	28	previous	previous	ADJ
taxlaw-13767	274	29	post	post	ADJ
taxlaw-13767	274	30	-	-	ADJ
taxlaw-13767	274	31	separation	separation	NOUN
taxlaw-13767	274	32	years	year	NOUN
taxlaw-13767	274	33	to	to	PART
taxlaw-13767	274	34	determine	determine	VERB
taxlaw-13767	274	35	if	if	SCONJ
taxlaw-13767	274	36	any	any	DET
taxlaw-13767	274	37	amount	amount	NOUN
taxlaw-13767	274	38	should	should	AUX
taxlaw-13767	274	39	be	be	AUX
taxlaw-13767	274	40	recaptured.53	recaptured.53	NOUN
taxlaw-13767	274	41	if	if	SCONJ
taxlaw-13767	274	42	the	the	DET
taxlaw-13767	274	43	amounts	amount	NOUN
taxlaw-13767	274	44	paid	pay	VERB
taxlaw-13767	274	45	in	in	ADP
taxlaw-13767	274	46	the	the	DET
taxlaw-13767	274	47	later	later	ADJ
taxlaw-13767	274	48	years	year	NOUN
taxlaw-13767	274	49	were	be	AUX
taxlaw-13767	274	50	greater	great	ADJ
taxlaw-13767	274	51	than	than	ADP
taxlaw-13767	274	52	$	$	SYM
taxlaw-13767	274	53	10,000	10,000	NUM
taxlaw-13767	274	54	less	less	ADJ
taxlaw-13767	274	55	than	than	ADP
taxlaw-13767	274	56	the	the	DET
taxlaw-13767	274	57	payments	payment	NOUN
taxlaw-13767	274	58	made	make	VERB
taxlaw-13767	274	59	in	in	ADP
taxlaw-13767	274	60	the	the	DET
taxlaw-13767	274	61	previous	previous	ADJ
taxlaw-13767	274	62	post	post	ADJ
taxlaw-13767	274	63	-	-	ADJ
taxlaw-13767	274	64	separation	separation	NOUN
taxlaw-13767	274	65	years	year	NOUN
taxlaw-13767	274	66	,	,	PUNCT
taxlaw-13767	274	67	the	the	DET
taxlaw-13767	274	68	parties	party	NOUN
taxlaw-13767	274	69	were	be	AUX
taxlaw-13767	274	70	required	require	VERB
taxlaw-13767	274	71	to	to	PART
taxlaw-13767	274	72	“	"	PUNCT
taxlaw-13767	274	73	recapture	recapture	VERB
taxlaw-13767	274	74	”	"	PUNCT
taxlaw-13767	274	75	that	that	PRON
taxlaw-13767	274	76	difference.54	difference.54	NOUN
taxlaw-13767	274	77	under	under	ADP
taxlaw-13767	274	78	the	the	DET
taxlaw-13767	274	79	provision	provision	NOUN
taxlaw-13767	274	80	,	,	PUNCT
taxlaw-13767	274	81	recapture	recapture	NOUN
taxlaw-13767	274	82	meant	mean	VERB
taxlaw-13767	274	83	that	that	SCONJ
taxlaw-13767	274	84	the	the	DET
taxlaw-13767	274	85	payor	payor	NOUN
taxlaw-13767	274	86	-	-	PUNCT
taxlaw-13767	274	87	spouse	spouse	NOUN
taxlaw-13767	274	88	would	would	AUX
taxlaw-13767	274	89	have	have	VERB
taxlaw-13767	274	90	income	income	NOUN
taxlaw-13767	274	91	(	(	PUNCT
taxlaw-13767	274	92	to	to	PART
taxlaw-13767	274	93	offset	offset	VERB
taxlaw-13767	274	94	the	the	DET
taxlaw-13767	274	95	previous	previous	ADJ
taxlaw-13767	274	96	deduction	deduction	NOUN
taxlaw-13767	274	97	)	)	PUNCT
taxlaw-13767	274	98	and	and	CCONJ
taxlaw-13767	274	99	the	the	DET
taxlaw-13767	274	100	recipient	recipient	NOUN
taxlaw-13767	274	101	-	-	PUNCT
taxlaw-13767	274	102	spouse	spouse	NOUN
taxlaw-13767	274	103	would	would	AUX
taxlaw-13767	274	104	receive	receive	VERB
taxlaw-13767	274	105	a	a	DET
taxlaw-13767	274	106	deduction	deduction	NOUN
taxlaw-13767	274	107	(	(	PUNCT
taxlaw-13767	274	108	to	to	PART
taxlaw-13767	274	109	offset	offset	VERB
taxlaw-13767	274	110	the	the	DET
taxlaw-13767	274	111	previous	previous	ADJ
taxlaw-13767	274	112	income	income	NOUN
taxlaw-13767	274	113	inclusion).55	inclusion).55	NOUN
taxlaw-13767	274	114	a	a	DET
taxlaw-13767	274	115	simple	simple	ADJ
taxlaw-13767	274	116	example	example	NOUN
taxlaw-13767	274	117	illustrates	illustrate	VERB
taxlaw-13767	274	118	the	the	DET
taxlaw-13767	274	119	working	working	NOUN
taxlaw-13767	274	120	of	of	ADP
taxlaw-13767	274	121	this	this	DET
taxlaw-13767	274	122	recapture	recapture	NOUN
taxlaw-13767	274	123	provision	provision	NOUN
taxlaw-13767	274	124	.	.	PUNCT
taxlaw-13767	275	1	assume	assume	VERB
taxlaw-13767	275	2	payor	payor	NOUN
taxlaw-13767	275	3	spouse	spouse	NOUN
taxlaw-13767	275	4	and	and	CCONJ
taxlaw-13767	275	5	recipient	recipient	NOUN
taxlaw-13767	275	6	spouse	spouse	NOUN
taxlaw-13767	275	7	divorce	divorce	NOUN
taxlaw-13767	275	8	on	on	ADP
taxlaw-13767	275	9	january	january	PROPN
taxlaw-13767	275	10	1	1	NUM
taxlaw-13767	275	11	,	,	PUNCT
taxlaw-13767	275	12	year	year	NOUN
taxlaw-13767	275	13	one	one	NUM
taxlaw-13767	275	14	.	.	PUNCT
taxlaw-13767	276	1	they	they	PRON
taxlaw-13767	276	2	agree	agree	VERB
taxlaw-13767	276	3	that	that	SCONJ
taxlaw-13767	276	4	payor	payor	NOUN
taxlaw-13767	276	5	will	will	AUX
taxlaw-13767	276	6	transfer	transfer	VERB
taxlaw-13767	276	7	$	$	SYM
taxlaw-13767	276	8	100,000	100,000	NUM
taxlaw-13767	276	9	to	to	PART
taxlaw-13767	276	10	recipient	recipient	NOUN
taxlaw-13767	276	11	in	in	ADP
taxlaw-13767	276	12	year	year	NOUN
taxlaw-13767	276	13	one	one	NUM
taxlaw-13767	276	14	as	as	ADP
taxlaw-13767	276	15	“	"	PUNCT
taxlaw-13767	276	16	alimony	alimony	NOUN
taxlaw-13767	276	17	”	"	PUNCT
taxlaw-13767	276	18	but	but	CCONJ
taxlaw-13767	276	19	no	no	DET
taxlaw-13767	276	20	further	further	ADJ
taxlaw-13767	276	21	payments	payment	NOUN
taxlaw-13767	276	22	are	be	AUX
taxlaw-13767	276	23	required	require	VERB
taxlaw-13767	276	24	.	.	PUNCT
taxlaw-13767	277	1	in	in	ADP
taxlaw-13767	277	2	year	year	NOUN
taxlaw-13767	277	3	one	one	NUM
taxlaw-13767	277	4	,	,	PUNCT
taxlaw-13767	277	5	payor	payor	NOUN
taxlaw-13767	277	6	transfers	transfer	VERB
taxlaw-13767	277	7	$	$	SYM
taxlaw-13767	277	8	100,000	100,000	NUM
taxlaw-13767	277	9	to	to	ADP
taxlaw-13767	277	10	recipient	recipient	NOUN
taxlaw-13767	277	11	,	,	PUNCT
taxlaw-13767	277	12	but	but	CCONJ
taxlaw-13767	277	13	pays	pay	VERB
taxlaw-13767	277	14	nothing	nothing	PRON
taxlaw-13767	277	15	to	to	PART
taxlaw-13767	277	16	recipient	recipient	VERB
taxlaw-13767	277	17	in	in	ADP
taxlaw-13767	277	18	the	the	DET
taxlaw-13767	277	19	following	follow	VERB
taxlaw-13767	277	20	five	five	NUM
taxlaw-13767	277	21	years	year	NOUN
taxlaw-13767	277	22	.	.	PUNCT
taxlaw-13767	278	1	under	under	ADP
taxlaw-13767	278	2	the	the	DET
taxlaw-13767	278	3	old	old	ADJ
taxlaw-13767	278	4	recapture	recapture	NOUN
taxlaw-13767	278	5	provision	provision	NOUN
taxlaw-13767	278	6	,	,	PUNCT
taxlaw-13767	278	7	$	$	SYM
taxlaw-13767	278	8	90,000	90,000	NUM
taxlaw-13767	278	9	of	of	ADP
taxlaw-13767	278	10	the	the	DET
taxlaw-13767	278	11	$	$	SYM
taxlaw-13767	278	12	100,000	100,000	NUM
taxlaw-13767	278	13	“	"	PUNCT
taxlaw-13767	278	14	alimony	alimony	NOUN
taxlaw-13767	278	15	”	"	PUNCT
taxlaw-13767	278	16	will	will	AUX
taxlaw-13767	278	17	be	be	AUX
taxlaw-13767	278	18	recaptured	recapture	VERB
taxlaw-13767	278	19	and	and	CCONJ
taxlaw-13767	278	20	payor	payor	NOUN
taxlaw-13767	278	21	will	will	AUX
taxlaw-13767	278	22	have	have	VERB
taxlaw-13767	278	23	$	$	SYM
taxlaw-13767	278	24	90,000	90,000	NUM
taxlaw-13767	278	25	in	in	ADP
taxlaw-13767	278	26	income	income	NOUN
taxlaw-13767	278	27	and	and	CCONJ
taxlaw-13767	278	28	recipient	recipient	NOUN
taxlaw-13767	278	29	will	will	AUX
taxlaw-13767	278	30	get	get	VERB
taxlaw-13767	278	31	a	a	DET
taxlaw-13767	278	32	$	$	SYM
taxlaw-13767	278	33	90,000	90,000	NUM
taxlaw-13767	278	34	deduction	deduction	NOUN
taxlaw-13767	278	35	in	in	ADP
taxlaw-13767	278	36	year	year	NOUN
taxlaw-13767	278	37	two	two	NUM
taxlaw-13767	278	38	.	.	PUNCT
taxlaw-13767	279	1	as	as	SCONJ
taxlaw-13767	279	2	noted	note	VERB
taxlaw-13767	279	3	above	above	ADV
taxlaw-13767	279	4	,	,	PUNCT
taxlaw-13767	279	5	the	the	DET
taxlaw-13767	279	6	policy	policy	NOUN
taxlaw-13767	279	7	basis	basis	NOUN
taxlaw-13767	279	8	for	for	ADP
taxlaw-13767	279	9	this	this	DET
taxlaw-13767	279	10	treatment	treatment	NOUN
taxlaw-13767	279	11	is	be	AUX
taxlaw-13767	279	12	that	that	SCONJ
taxlaw-13767	279	13	large	large	ADJ
taxlaw-13767	279	14	reductions	reduction	NOUN
taxlaw-13767	279	15	in	in	ADP
taxlaw-13767	279	16	payments	payment	NOUN
taxlaw-13767	279	17	during	during	ADP
taxlaw-13767	279	18	the	the	DET
taxlaw-13767	279	19	first	first	ADJ
taxlaw-13767	279	20	six	six	NUM
taxlaw-13767	279	21	years	year	NOUN
taxlaw-13767	279	22	of	of	ADP
taxlaw-13767	279	23	the	the	DET
taxlaw-13767	279	24	divorce	divorce	NOUN
taxlaw-13767	279	25	likely	likely	ADV
taxlaw-13767	279	26	signaled	signal	VERB
taxlaw-13767	279	27	that	that	SCONJ
taxlaw-13767	279	28	the	the	DET
taxlaw-13767	279	29	cash	cash	NOUN
taxlaw-13767	279	30	transfers	transfer	NOUN
taxlaw-13767	279	31	were	be	AUX
taxlaw-13767	279	32	,	,	PUNCT
taxlaw-13767	279	33	in	in	ADP
taxlaw-13767	279	34	reality	reality	NOUN
taxlaw-13767	279	35	,	,	PUNCT
taxlaw-13767	279	36	a	a	DET
taxlaw-13767	279	37	property	property	NOUN
taxlaw-13767	279	38	settlement	settlement	NOUN
taxlaw-13767	279	39	and	and	CCONJ
taxlaw-13767	279	40	not	not	PART
taxlaw-13767	279	41	an	an	DET
taxlaw-13767	279	42	alimony	alimony	NOUN
taxlaw-13767	279	43	support	support	NOUN
taxlaw-13767	279	44	payment	payment	NOUN
taxlaw-13767	279	45	.	.	PUNCT
taxlaw-13767	280	1	the	the	DET
taxlaw-13767	280	2	idea	idea	NOUN
taxlaw-13767	280	3	is	be	AUX
taxlaw-13767	280	4	that	that	SCONJ
taxlaw-13767	280	5	,	,	PUNCT
taxlaw-13767	280	6	if	if	SCONJ
taxlaw-13767	280	7	the	the	DET
taxlaw-13767	280	8	payments	payment	NOUN
taxlaw-13767	280	9	were	be	AUX
taxlaw-13767	280	10	truly	truly	ADV
taxlaw-13767	280	11	support	support	NOUN
taxlaw-13767	280	12	payments	payment	NOUN
taxlaw-13767	280	13	,	,	PUNCT
taxlaw-13767	280	14	they	they	PRON
taxlaw-13767	280	15	would	would	AUX
taxlaw-13767	280	16	continue	continue	VERB
taxlaw-13767	280	17	in	in	ADP
taxlaw-13767	280	18	similar	similar	ADJ
taxlaw-13767	280	19	amounts	amount	NOUN
taxlaw-13767	280	20	each	each	DET
taxlaw-13767	280	21	year	year	NOUN
taxlaw-13767	280	22	for	for	ADP
taxlaw-13767	280	23	at	at	ADV
taxlaw-13767	280	24	least	least	ADV
taxlaw-13767	280	25	six	six	NUM
taxlaw-13767	280	26	years	year	NOUN
taxlaw-13767	280	27	.	.	PUNCT
taxlaw-13767	281	1	if	if	SCONJ
taxlaw-13767	281	2	not	not	PART
taxlaw-13767	281	3	,	,	PUNCT
taxlaw-13767	281	4	congress	congress	PROPN
taxlaw-13767	281	5	felt	feel	VERB
taxlaw-13767	281	6	the	the	DET
taxlaw-13767	281	7	deduction	deduction	NOUN
taxlaw-13767	281	8	/	/	SYM
taxlaw-13767	281	9	income	income	NOUN
taxlaw-13767	281	10	treatment	treatment	NOUN
taxlaw-13767	281	11	should	should	AUX
taxlaw-13767	281	12	not	not	PART
taxlaw-13767	281	13	apply	apply	VERB
taxlaw-13767	281	14	as	as	ADP
taxlaw-13767	281	15	such	such	ADJ
taxlaw-13767	281	16	payments	payment	NOUN
taxlaw-13767	281	17	were	be	AUX
taxlaw-13767	281	18	property	property	NOUN
taxlaw-13767	281	19	settlements	settlement	NOUN
taxlaw-13767	281	20	and	and	CCONJ
taxlaw-13767	281	21	not	not	PART
taxlaw-13767	281	22	support	support	NOUN
taxlaw-13767	281	23	payments	payment	NOUN
taxlaw-13767	281	24	.	.	PUNCT
taxlaw-13767	282	1	the	the	DET
taxlaw-13767	282	2	recapture	recapture	NOUN
taxlaw-13767	282	3	mechanism	mechanism	NOUN
taxlaw-13767	282	4	would	would	AUX
taxlaw-13767	282	5	claw	claw	VERB
taxlaw-13767	282	6	back	back	ADP
taxlaw-13767	282	7	the	the	DET
taxlaw-13767	282	8	alimony	alimony	NOUN
taxlaw-13767	282	9	support	support	VERB
taxlaw-13767	282	10	treatment	treatment	NOUN
taxlaw-13767	282	11	by	by	ADP
taxlaw-13767	282	12	requiring	require	VERB
taxlaw-13767	282	13	the	the	DET
taxlaw-13767	282	14	payor	payor	NOUN
taxlaw-13767	282	15	-	-	PUNCT
taxlaw-13767	282	16	spouse	spouse	NOUN
taxlaw-13767	282	17	to	to	PART
taxlaw-13767	282	18	recognize	recognize	VERB
taxlaw-13767	282	19	income	income	NOUN
taxlaw-13767	282	20	and	and	CCONJ
taxlaw-13767	282	21	provide	provide	VERB
taxlaw-13767	282	22	a	a	DET
taxlaw-13767	282	23	deduction	deduction	NOUN
taxlaw-13767	282	24	to	to	ADP
taxlaw-13767	282	25	the	the	DET
taxlaw-13767	282	26	recipient	recipient	NOUN
taxlaw-13767	282	27	-	-	PUNCT
taxlaw-13767	282	28	spouse	spouse	NOUN
taxlaw-13767	282	29	.	.	PUNCT
taxlaw-13767	283	1	similar	similar	ADJ
taxlaw-13767	283	2	to	to	ADP
taxlaw-13767	283	3	the	the	DET
taxlaw-13767	283	4	alimony	alimony	NOUN
taxlaw-13767	283	5	tax	tax	NOUN
taxlaw-13767	283	6	treatment	treatment	NOUN
taxlaw-13767	283	7	from	from	ADP
taxlaw-13767	283	8	1942	1942	NUM
taxlaw-13767	283	9	to	to	ADP
taxlaw-13767	283	10	1984	1984	NUM
taxlaw-13767	283	11	,	,	PUNCT
taxlaw-13767	283	12	congress	congress	PROPN
taxlaw-13767	283	13	again	again	ADV
taxlaw-13767	283	14	differentiated	differentiate	VERB
taxlaw-13767	283	15	between	between	ADP
taxlaw-13767	283	16	alimony	alimony	NOUN
taxlaw-13767	283	17	support	support	NOUN
taxlaw-13767	283	18	and	and	CCONJ
taxlaw-13767	283	19	child	child	NOUN
taxlaw-13767	283	20	support	support	NOUN
taxlaw-13767	283	21	payments	payment	NOUN
taxlaw-13767	283	22	for	for	ADP
taxlaw-13767	283	23	tax	tax	NOUN
taxlaw-13767	283	24	purposes	purpose	NOUN
taxlaw-13767	283	25	.	.	PUNCT
taxlaw-13767	284	1	any	any	DET
taxlaw-13767	284	2	payment	payment	NOUN
taxlaw-13767	284	3	labeled	label	VERB
taxlaw-13767	284	4	“	"	PUNCT
taxlaw-13767	284	5	child	child	NOUN
taxlaw-13767	284	6	support	support	NOUN
taxlaw-13767	284	7	”	"	PUNCT
taxlaw-13767	284	8	would	would	AUX
taxlaw-13767	284	9	not	not	PART
taxlaw-13767	284	10	be	be	AUX
taxlaw-13767	284	11	deductible	deductible	ADJ
taxlaw-13767	284	12	by	by	ADP
taxlaw-13767	284	13	the	the	DET
taxlaw-13767	284	14	payor	payor	NOUN
taxlaw-13767	284	15	-	-	PUNCT
taxlaw-13767	284	16	spouse	spouse	NOUN
taxlaw-13767	284	17	and	and	CCONJ
taxlaw-13767	284	18	would	would	AUX
taxlaw-13767	284	19	not	not	PART
taxlaw-13767	284	20	be	be	AUX
taxlaw-13767	284	21	income	income	NOUN
taxlaw-13767	284	22	to	to	ADP
taxlaw-13767	284	23	the	the	DET
taxlaw-13767	284	24	recipient	recipient	NOUN
taxlaw-13767	284	25	-	-	PUNCT
taxlaw-13767	284	26	spouse	spouse	NOUN
taxlaw-13767	284	27	.	.	PUNCT
taxlaw-13767	285	1	however	however	ADV
taxlaw-13767	285	2	,	,	PUNCT
taxlaw-13767	285	3	unlike	unlike	ADP
taxlaw-13767	285	4	the	the	DET
taxlaw-13767	285	5	previous	previous	ADJ
taxlaw-13767	285	6	period	period	NOUN
taxlaw-13767	285	7	,	,	PUNCT
taxlaw-13767	285	8	congress	congress	PROPN
taxlaw-13767	285	9	did	do	AUX
taxlaw-13767	285	10	not	not	PART
taxlaw-13767	285	11	automatically	automatically	ADV
taxlaw-13767	285	12	accept	accept	VERB
taxlaw-13767	285	13	the	the	DET
taxlaw-13767	285	14	“	"	PUNCT
taxlaw-13767	285	15	alimony	alimony	NOUN
taxlaw-13767	285	16	”	"	PUNCT
taxlaw-13767	285	17	label	label	NOUN
taxlaw-13767	285	18	if	if	SCONJ
taxlaw-13767	285	19	the	the	DET
taxlaw-13767	285	20	parties	party	NOUN
taxlaw-13767	285	21	tried	try	VERB
taxlaw-13767	285	22	to	to	PART
taxlaw-13767	285	23	disguise	disguise	VERB
taxlaw-13767	285	24	child	child	NOUN
taxlaw-13767	285	25	support	support	NOUN
taxlaw-13767	285	26	as	as	ADP
taxlaw-13767	285	27	alimony	alimony	NOUN
taxlaw-13767	285	28	.	.	PUNCT
taxlaw-13767	286	1	any	any	DET
taxlaw-13767	286	2	payment	payment	NOUN
taxlaw-13767	286	3	that	that	PRON
taxlaw-13767	286	4	was	be	AUX
taxlaw-13767	286	5	reduced	reduce	VERB
taxlaw-13767	286	6	on	on	ADP
taxlaw-13767	286	7	account	account	NOUN
taxlaw-13767	286	8	of	of	ADP
taxlaw-13767	286	9	a	a	DET
taxlaw-13767	286	10	specific	specific	ADJ
taxlaw-13767	286	11	contingency	contingency	NOUN
taxlaw-13767	286	12	relating	relate	VERB
taxlaw-13767	286	13	to	to	ADP
taxlaw-13767	286	14	a	a	DET
taxlaw-13767	286	15	child	child	NOUN
taxlaw-13767	286	16	would	would	AUX
taxlaw-13767	286	17	be	be	AUX
taxlaw-13767	286	18	treated	treat	VERB
taxlaw-13767	286	19	as	as	ADP
taxlaw-13767	286	20	child	child	NOUN
taxlaw-13767	286	21	support	support	NOUN
taxlaw-13767	286	22	rather	rather	ADV
taxlaw-13767	286	23	than	than	ADP
taxlaw-13767	286	24	alimony	alimony	NOUN
taxlaw-13767	286	25	and	and	CCONJ
taxlaw-13767	286	26	thus	thus	ADV
taxlaw-13767	286	27	would	would	AUX
taxlaw-13767	286	28	not	not	PART
taxlaw-13767	286	29	be	be	AUX
taxlaw-13767	286	30	deductible	deductible	ADJ
taxlaw-13767	286	31	by	by	ADP
taxlaw-13767	286	32	the	the	DET
taxlaw-13767	286	33	payorspouse.56	payorspouse.56	NOUN
taxlaw-13767	286	34	so	so	ADV
taxlaw-13767	286	35	,	,	PUNCT
taxlaw-13767	286	36	for	for	ADP
taxlaw-13767	286	37	example	example	NOUN
taxlaw-13767	286	38	,	,	PUNCT
taxlaw-13767	286	39	if	if	SCONJ
taxlaw-13767	286	40	the	the	DET
taxlaw-13767	286	41	payor	payor	NOUN
taxlaw-13767	286	42	spouse	spouse	NOUN
taxlaw-13767	286	43	agreed	agree	VERB
taxlaw-13767	286	44	to	to	PART
taxlaw-13767	286	45	pay	pay	VERB
taxlaw-13767	286	46	the	the	DET
taxlaw-13767	286	47	recipient	recipient	NOUN
taxlaw-13767	286	48	spouse	spouse	NOUN
taxlaw-13767	286	49	$	$	SYM
taxlaw-13767	286	50	40,000	40,000	NUM
taxlaw-13767	286	51	a	a	DET
taxlaw-13767	286	52	year	year	NOUN
taxlaw-13767	286	53	in	in	ADP
taxlaw-13767	286	54	“	"	PUNCT
taxlaw-13767	286	55	alimony	alimony	NOUN
taxlaw-13767	286	56	”	"	PUNCT
taxlaw-13767	286	57	but	but	CCONJ
taxlaw-13767	286	58	the	the	DET
taxlaw-13767	286	59	agreement	agreement	NOUN
taxlaw-13767	286	60	also	also	ADV
taxlaw-13767	286	61	stated	state	VERB
taxlaw-13767	286	62	that	that	SCONJ
taxlaw-13767	286	63	the	the	DET
taxlaw-13767	286	64	obligation	obligation	NOUN
taxlaw-13767	286	65	would	would	AUX
taxlaw-13767	286	66	be	be	AUX
taxlaw-13767	286	67	reduced	reduce	VERB
taxlaw-13767	286	68	to	to	ADP
taxlaw-13767	286	69	$	$	SYM
taxlaw-13767	286	70	15,000	15,000	NUM
taxlaw-13767	286	71	a	a	DET
taxlaw-13767	286	72	year	year	NOUN
taxlaw-13767	286	73	once	once	ADV
taxlaw-13767	286	74	a	a	DET
taxlaw-13767	286	75	child	child	NOUN
taxlaw-13767	286	76	turned	turn	VERB
taxlaw-13767	286	77	eighteen	eighteen	NUM
taxlaw-13767	286	78	years	year	NOUN
taxlaw-13767	286	79	old	old	ADJ
taxlaw-13767	286	80	,	,	PUNCT
taxlaw-13767	286	81	then	then	ADV
taxlaw-13767	286	82	$	$	SYM
taxlaw-13767	286	83	25,000	25,000	NUM
taxlaw-13767	286	84	52	52	NUM
taxlaw-13767	286	85	the	the	DET
taxlaw-13767	286	86	term	term	NOUN
taxlaw-13767	286	87	“	"	PUNCT
taxlaw-13767	286	88	post	post	ADJ
taxlaw-13767	286	89	-	-	ADJ
taxlaw-13767	286	90	separation	separation	NOUN
taxlaw-13767	286	91	year	year	NOUN
taxlaw-13767	286	92	”	"	PUNCT
taxlaw-13767	286	93	was	be	AUX
taxlaw-13767	286	94	defined	define	VERB
taxlaw-13767	286	95	as	as	ADP
taxlaw-13767	286	96	“	"	PUNCT
taxlaw-13767	286	97	any	any	DET
taxlaw-13767	286	98	calendar	calendar	NOUN
taxlaw-13767	286	99	year	year	NOUN
taxlaw-13767	286	100	in	in	ADP
taxlaw-13767	286	101	the	the	DET
taxlaw-13767	286	102	6	6	NUM
taxlaw-13767	286	103	calendar	calendar	NOUN
taxlaw-13767	286	104	year	year	NOUN
taxlaw-13767	286	105	period	period	NOUN
taxlaw-13767	286	106	beginning	begin	VERB
taxlaw-13767	286	107	with	with	ADP
taxlaw-13767	286	108	the	the	DET
taxlaw-13767	286	109	first	first	ADJ
taxlaw-13767	286	110	calendar	calendar	NOUN
taxlaw-13767	286	111	year	year	NOUN
taxlaw-13767	286	112	in	in	ADP
taxlaw-13767	286	113	which	which	PRON
taxlaw-13767	286	114	the	the	DET
taxlaw-13767	286	115	payor	payor	NOUN
taxlaw-13767	286	116	spouse	spouse	NOUN
taxlaw-13767	286	117	paid	pay	VERB
taxlaw-13767	286	118	to	to	ADP
taxlaw-13767	286	119	the	the	DET
taxlaw-13767	286	120	payee	payee	NOUN
taxlaw-13767	286	121	spouse	spouse	NOUN
taxlaw-13767	286	122	alimony	alimony	NOUN
taxlaw-13767	286	123	.	.	PUNCT
taxlaw-13767	286	124	”	"	PUNCT
taxlaw-13767	286	125	i.r.c	i.r.c	NOUN
taxlaw-13767	286	126	.	.	PUNCT
taxlaw-13767	287	1	§	§	PROPN
taxlaw-13767	287	2	71(f)(4)(a	71(f)(4)(a	PROPN
taxlaw-13767	287	3	)	)	PUNCT
taxlaw-13767	287	4	(	(	PUNCT
taxlaw-13767	287	5	supp	supp	PROPN
taxlaw-13767	287	6	.	.	PUNCT
taxlaw-13767	288	1	iii	iii	NUM
taxlaw-13767	288	2	vol	vol	NOUN
taxlaw-13767	288	3	.	.	PROPN
taxlaw-13767	288	4	2	2	NUM
taxlaw-13767	288	5	1985	1985	NUM
taxlaw-13767	288	6	)	)	PUNCT
taxlaw-13767	288	7	.	.	PUNCT
taxlaw-13767	289	1	this	this	DET
taxlaw-13767	289	2	provision	provision	NOUN
taxlaw-13767	289	3	was	be	AUX
taxlaw-13767	289	4	amended	amend	VERB
taxlaw-13767	289	5	in	in	ADP
taxlaw-13767	289	6	1986	1986	NUM
taxlaw-13767	289	7	to	to	PART
taxlaw-13767	289	8	liberalize	liberalize	VERB
taxlaw-13767	289	9	the	the	DET
taxlaw-13767	289	10	recapture	recapture	NOUN
taxlaw-13767	289	11	rules	rule	NOUN
taxlaw-13767	289	12	.	.	PUNCT
taxlaw-13767	290	1	tax	tax	NOUN
taxlaw-13767	290	2	reform	reform	PROPN
taxlaw-13767	290	3	act	act	NOUN
taxlaw-13767	290	4	of	of	ADP
taxlaw-13767	290	5	1986	1986	NUM
taxlaw-13767	290	6	,	,	PUNCT
taxlaw-13767	290	7	pub	pub	NOUN
taxlaw-13767	290	8	.	.	PUNCT
taxlaw-13767	291	1	l.	l.	PROPN
taxlaw-13767	291	2	no	no	INTJ
taxlaw-13767	291	3	.	.	PROPN
taxlaw-13767	292	1	99	99	NUM
taxlaw-13767	292	2	-	-	SYM
taxlaw-13767	292	3	514	514	NUM
taxlaw-13767	292	4	,	,	PUNCT
taxlaw-13767	292	5	§	§	PROPN
taxlaw-13767	292	6	1843	1843	NUM
taxlaw-13767	292	7	,	,	PUNCT
taxlaw-13767	292	8	100	100	NUM
taxlaw-13767	292	9	stat	stat	NOUN
taxlaw-13767	292	10	.	.	PUNCT
taxlaw-13767	293	1	2085	2085	NUM
taxlaw-13767	293	2	,	,	PUNCT
taxlaw-13767	293	3	2853	2853	NUM
taxlaw-13767	293	4	-	-	SYM
taxlaw-13767	293	5	54	54	NUM
taxlaw-13767	293	6	.	.	PUNCT
taxlaw-13767	294	1	for	for	ADP
taxlaw-13767	294	2	example	example	NOUN
taxlaw-13767	294	3	,	,	PUNCT
taxlaw-13767	294	4	instead	instead	ADV
taxlaw-13767	294	5	of	of	ADP
taxlaw-13767	294	6	six	six	NUM
taxlaw-13767	294	7	years	year	NOUN
taxlaw-13767	294	8	,	,	PUNCT
taxlaw-13767	294	9	the	the	DET
taxlaw-13767	294	10	post-1986	post-1986	ADJ
taxlaw-13767	294	11	recapture	recapture	NOUN
taxlaw-13767	294	12	rules	rule	NOUN
taxlaw-13767	294	13	applied	apply	VERB
taxlaw-13767	294	14	only	only	ADV
taxlaw-13767	294	15	to	to	ADP
taxlaw-13767	294	16	a	a	DET
taxlaw-13767	294	17	three	three	NUM
taxlaw-13767	294	18	-	-	PUNCT
taxlaw-13767	294	19	year	year	NOUN
taxlaw-13767	294	20	period	period	NOUN
taxlaw-13767	294	21	and	and	CCONJ
taxlaw-13767	294	22	the	the	DET
taxlaw-13767	294	23	allowed	allow	VERB
taxlaw-13767	294	24	reduction	reduction	NOUN
taxlaw-13767	294	25	amount	amount	NOUN
taxlaw-13767	294	26	was	be	AUX
taxlaw-13767	294	27	increased	increase	VERB
taxlaw-13767	294	28	to	to	ADP
taxlaw-13767	294	29	$	$	SYM
taxlaw-13767	294	30	15,000	15,000	NUM
taxlaw-13767	294	31	.	.	PUNCT
taxlaw-13767	295	1	i.r.c	i.r.c	NOUN
taxlaw-13767	295	2	.	.	PUNCT
taxlaw-13767	296	1	§	§	PROPN
taxlaw-13767	296	2	71(f	71(f	PROPN
taxlaw-13767	296	3	)	)	PUNCT
taxlaw-13767	296	4	(	(	PUNCT
taxlaw-13767	296	5	supp	supp	PROPN
taxlaw-13767	296	6	.	.	PUNCT
taxlaw-13767	297	1	iv	iv	NUM
taxlaw-13767	297	2	vol	vol	NOUN
taxlaw-13767	297	3	.	.	PROPN
taxlaw-13767	297	4	4	4	NUM
taxlaw-13767	297	5	1987	1987	NUM
taxlaw-13767	297	6	)	)	PUNCT
taxlaw-13767	297	7	.	.	PUNCT
taxlaw-13767	298	1	this	this	PRON
taxlaw-13767	298	2	liberalized	liberalize	VERB
taxlaw-13767	298	3	version	version	NOUN
taxlaw-13767	298	4	of	of	ADP
taxlaw-13767	298	5	the	the	DET
taxlaw-13767	298	6	recapture	recapture	NOUN
taxlaw-13767	298	7	rule	rule	NOUN
taxlaw-13767	298	8	was	be	AUX
taxlaw-13767	298	9	in	in	ADP
taxlaw-13767	298	10	effect	effect	NOUN
taxlaw-13767	298	11	prior	prior	ADV
taxlaw-13767	298	12	to	to	ADP
taxlaw-13767	298	13	the	the	DET
taxlaw-13767	298	14	2017	2017	NUM
taxlaw-13767	298	15	act	act	PROPN
taxlaw-13767	298	16	’s	’s	PART
taxlaw-13767	298	17	elimination	elimination	NOUN
taxlaw-13767	298	18	of	of	ADP
taxlaw-13767	298	19	the	the	DET
taxlaw-13767	298	20	alimony	alimony	NOUN
taxlaw-13767	298	21	deduction	deduction	NOUN
taxlaw-13767	298	22	.	.	PUNCT
taxlaw-13767	299	1	i.r.c	i.r.c	NOUN
taxlaw-13767	299	2	.	.	PUNCT
taxlaw-13767	300	1	§	§	PROPN
taxlaw-13767	300	2	71(f	71(f	NUM
taxlaw-13767	300	3	)	)	PUNCT
taxlaw-13767	300	4	(	(	PUNCT
taxlaw-13767	300	5	2012	2012	NUM
taxlaw-13767	300	6	)	)	PUNCT
taxlaw-13767	300	7	.	.	PUNCT
taxlaw-13767	301	1	53	53	NUM
taxlaw-13767	301	2	i.r.c	i.r.c	NOUN
taxlaw-13767	301	3	.	.	PUNCT
taxlaw-13767	302	1	§	§	PROPN
taxlaw-13767	302	2	71(f)(3	71(f)(3	NOUN
taxlaw-13767	302	3	)	)	PUNCT
taxlaw-13767	302	4	(	(	PUNCT
taxlaw-13767	302	5	supp	supp	PROPN
taxlaw-13767	302	6	.	.	PUNCT
taxlaw-13767	303	1	iii	iii	NUM
taxlaw-13767	303	2	vol	vol	NOUN
taxlaw-13767	303	3	.	.	PROPN
taxlaw-13767	303	4	2	2	NUM
taxlaw-13767	303	5	1985	1985	NUM
taxlaw-13767	303	6	)	)	PUNCT
taxlaw-13767	303	7	.	.	PUNCT
taxlaw-13767	304	1	54	54	NUM
taxlaw-13767	304	2	i.r.c	i.r.c	NOUN
taxlaw-13767	304	3	.	.	PUNCT
taxlaw-13767	305	1	§	§	PROPN
taxlaw-13767	305	2	71(f)(2	71(f)(2	NUM
taxlaw-13767	305	3	)	)	PUNCT
taxlaw-13767	305	4	(	(	PUNCT
taxlaw-13767	305	5	supp	supp	PROPN
taxlaw-13767	305	6	.	.	PUNCT
taxlaw-13767	306	1	iii	iii	NUM
taxlaw-13767	307	1	vol	vol	NOUN
taxlaw-13767	307	2	.	.	PROPN
taxlaw-13767	307	3	2	2	NUM
taxlaw-13767	307	4	1985	1985	NUM
taxlaw-13767	307	5	)	)	PUNCT
taxlaw-13767	307	6	.	.	PUNCT
taxlaw-13767	308	1	55	55	NUM
taxlaw-13767	309	1	i	i	PRON
taxlaw-13767	309	2	d.	d.	NOUN
taxlaw-13767	309	3	56	56	NUM
taxlaw-13767	309	4	i.r.c	i.r.c	NOUN
taxlaw-13767	309	5	.	.	PUNCT
taxlaw-13767	310	1	§	§	PROPN
taxlaw-13767	310	2	71(c)(2)(a)–(b	71(c)(2)(a)–(b	PROPN
taxlaw-13767	310	3	)	)	PUNCT
taxlaw-13767	310	4	(	(	PUNCT
taxlaw-13767	310	5	supp	supp	PROPN
taxlaw-13767	310	6	.	.	PUNCT
taxlaw-13767	311	1	iii	iii	NUM
taxlaw-13767	311	2	vol	vol	NOUN
taxlaw-13767	311	3	.	.	PROPN
taxlaw-13767	311	4	2	2	NUM
taxlaw-13767	311	5	1985	1985	NUM
taxlaw-13767	311	6	)	)	PUNCT
taxlaw-13767	311	7	.	.	PUNCT
taxlaw-13767	312	1	142	142	NUM
taxlaw-13767	312	2	columbia	columbia	PROPN
taxlaw-13767	312	3	journal	journal	PROPN
taxlaw-13767	312	4	of	of	ADP
taxlaw-13767	312	5	tax	tax	NOUN
taxlaw-13767	312	6	law	law	NOUN
taxlaw-13767	312	7	[	[	X
taxlaw-13767	312	8	vol	vol	NOUN
taxlaw-13767	312	9	.	.	PUNCT
taxlaw-13767	313	1	16:2	16:2	NUM
taxlaw-13767	313	2	of	of	ADP
taxlaw-13767	313	3	the	the	DET
taxlaw-13767	313	4	$	$	SYM
taxlaw-13767	313	5	40,000	40,000	NUM
taxlaw-13767	313	6	payment	payment	NOUN
taxlaw-13767	313	7	would	would	AUX
taxlaw-13767	313	8	be	be	AUX
taxlaw-13767	313	9	treated	treat	VERB
taxlaw-13767	313	10	as	as	ADP
taxlaw-13767	313	11	child	child	NOUN
taxlaw-13767	313	12	support	support	NOUN
taxlaw-13767	313	13	and	and	CCONJ
taxlaw-13767	313	14	not	not	PART
taxlaw-13767	313	15	eligible	eligible	ADJ
taxlaw-13767	313	16	for	for	ADP
taxlaw-13767	313	17	the	the	DET
taxlaw-13767	313	18	deduction	deduction	NOUN
taxlaw-13767	313	19	/	/	SYM
taxlaw-13767	313	20	income	income	NOUN
taxlaw-13767	313	21	treatment.57	treatment.57	PROPN
taxlaw-13767	313	22	to	to	PART
taxlaw-13767	313	23	avoid	avoid	VERB
taxlaw-13767	313	24	the	the	DET
taxlaw-13767	313	25	reclassification	reclassification	NOUN
taxlaw-13767	313	26	,	,	PUNCT
taxlaw-13767	313	27	parties	party	NOUN
taxlaw-13767	313	28	would	would	AUX
taxlaw-13767	313	29	reduce	reduce	VERB
taxlaw-13767	313	30	the	the	DET
taxlaw-13767	313	31	payment	payment	NOUN
taxlaw-13767	313	32	obligation	obligation	NOUN
taxlaw-13767	313	33	on	on	ADP
taxlaw-13767	313	34	a	a	DET
taxlaw-13767	313	35	certain	certain	ADJ
taxlaw-13767	313	36	date	date	NOUN
taxlaw-13767	313	37	without	without	ADP
taxlaw-13767	313	38	referencing	reference	VERB
taxlaw-13767	313	39	a	a	DET
taxlaw-13767	313	40	child	child	NOUN
taxlaw-13767	313	41	.	.	PUNCT
taxlaw-13767	314	1	for	for	ADP
taxlaw-13767	314	2	example	example	NOUN
taxlaw-13767	314	3	,	,	PUNCT
taxlaw-13767	314	4	rather	rather	ADV
taxlaw-13767	314	5	than	than	ADP
taxlaw-13767	314	6	state	state	NOUN
taxlaw-13767	314	7	that	that	SCONJ
taxlaw-13767	314	8	the	the	DET
taxlaw-13767	314	9	alimony	alimony	NOUN
taxlaw-13767	314	10	obligation	obligation	NOUN
taxlaw-13767	314	11	would	would	AUX
taxlaw-13767	314	12	be	be	AUX
taxlaw-13767	314	13	reduced	reduce	VERB
taxlaw-13767	314	14	once	once	ADV
taxlaw-13767	314	15	a	a	DET
taxlaw-13767	314	16	child	child	NOUN
taxlaw-13767	314	17	turned	turn	VERB
taxlaw-13767	314	18	eighteen	eighteen	NUM
taxlaw-13767	314	19	,	,	PUNCT
taxlaw-13767	314	20	the	the	DET
taxlaw-13767	314	21	agreement	agreement	NOUN
taxlaw-13767	314	22	could	could	AUX
taxlaw-13767	314	23	state	state	VERB
taxlaw-13767	314	24	that	that	SCONJ
taxlaw-13767	314	25	the	the	DET
taxlaw-13767	314	26	obligation	obligation	NOUN
taxlaw-13767	314	27	would	would	AUX
taxlaw-13767	314	28	be	be	AUX
taxlaw-13767	314	29	reduced	reduce	VERB
taxlaw-13767	314	30	on	on	ADP
taxlaw-13767	314	31	a	a	DET
taxlaw-13767	314	32	specific	specific	ADJ
taxlaw-13767	314	33	date	date	NOUN
taxlaw-13767	314	34	that	that	PRON
taxlaw-13767	314	35	happened	happen	VERB
taxlaw-13767	314	36	to	to	PART
taxlaw-13767	314	37	be	be	AUX
taxlaw-13767	314	38	a	a	DET
taxlaw-13767	314	39	week	week	NOUN
taxlaw-13767	314	40	after	after	ADP
taxlaw-13767	314	41	the	the	DET
taxlaw-13767	314	42	child	child	NOUN
taxlaw-13767	314	43	’s	’s	PART
taxlaw-13767	314	44	eighteenth	eighteenth	ADJ
taxlaw-13767	314	45	birthday	birthday	NOUN
taxlaw-13767	314	46	.	.	PUNCT
taxlaw-13767	315	1	the	the	DET
taxlaw-13767	315	2	treasury	treasury	PROPN
taxlaw-13767	315	3	regulations	regulation	NOUN
taxlaw-13767	315	4	attempted	attempt	VERB
taxlaw-13767	315	5	to	to	PART
taxlaw-13767	315	6	deal	deal	VERB
taxlaw-13767	315	7	with	with	ADP
taxlaw-13767	315	8	this	this	DET
taxlaw-13767	315	9	workaround	workaround	NOUN
taxlaw-13767	315	10	by	by	ADP
taxlaw-13767	315	11	providing	provide	VERB
taxlaw-13767	315	12	that	that	DET
taxlaw-13767	315	13	alimony	alimony	NOUN
taxlaw-13767	315	14	reductions	reduction	NOUN
taxlaw-13767	315	15	that	that	PRON
taxlaw-13767	315	16	occurred	occur	VERB
taxlaw-13767	315	17	six	six	NUM
taxlaw-13767	315	18	months	month	NOUN
taxlaw-13767	315	19	before	before	ADP
taxlaw-13767	315	20	or	or	CCONJ
taxlaw-13767	315	21	after	after	ADP
taxlaw-13767	315	22	a	a	DET
taxlaw-13767	315	23	child	child	NOUN
taxlaw-13767	315	24	’s	’s	PART
taxlaw-13767	315	25	eighteenth	eighteenth	ADJ
taxlaw-13767	315	26	or	or	CCONJ
taxlaw-13767	315	27	twenty	twenty	NUM
taxlaw-13767	315	28	-	-	PUNCT
taxlaw-13767	315	29	first	first	ADJ
taxlaw-13767	315	30	birthday	birthday	NOUN
taxlaw-13767	315	31	or	or	CCONJ
taxlaw-13767	315	32	the	the	DET
taxlaw-13767	315	33	local	local	ADJ
taxlaw-13767	315	34	age	age	NOUN
taxlaw-13767	315	35	of	of	ADP
taxlaw-13767	315	36	majority	majority	NOUN
taxlaw-13767	315	37	would	would	AUX
taxlaw-13767	315	38	be	be	AUX
taxlaw-13767	315	39	presumed	presume	VERB
taxlaw-13767	315	40	to	to	PART
taxlaw-13767	315	41	be	be	AUX
taxlaw-13767	315	42	tied	tie	VERB
taxlaw-13767	315	43	to	to	ADP
taxlaw-13767	315	44	the	the	DET
taxlaw-13767	315	45	child	child	NOUN
taxlaw-13767	315	46	and	and	CCONJ
taxlaw-13767	315	47	considered	consider	VERB
taxlaw-13767	315	48	child	child	NOUN
taxlaw-13767	315	49	support	support	NOUN
taxlaw-13767	315	50	payments	payment	NOUN
taxlaw-13767	315	51	for	for	ADP
taxlaw-13767	315	52	tax	tax	NOUN
taxlaw-13767	315	53	purposes.58	purposes.58	NOUN
taxlaw-13767	315	54	this	this	DET
taxlaw-13767	315	55	presumption	presumption	NOUN
taxlaw-13767	315	56	could	could	AUX
taxlaw-13767	315	57	be	be	AUX
taxlaw-13767	315	58	rebutted	rebut	VERB
taxlaw-13767	315	59	by	by	ADP
taxlaw-13767	315	60	the	the	DET
taxlaw-13767	315	61	taxpayer	taxpayer	NOUN
taxlaw-13767	315	62	if	if	SCONJ
taxlaw-13767	315	63	there	there	PRON
taxlaw-13767	315	64	was	be	VERB
taxlaw-13767	315	65	legitimate	legitimate	ADJ
taxlaw-13767	315	66	reason	reason	NOUN
taxlaw-13767	315	67	for	for	ADP
taxlaw-13767	315	68	the	the	DET
taxlaw-13767	315	69	reduction	reduction	NOUN
taxlaw-13767	315	70	on	on	ADP
taxlaw-13767	315	71	that	that	DET
taxlaw-13767	315	72	date.59	date.59	NOUN
taxlaw-13767	315	73	otherwise	otherwise	ADV
taxlaw-13767	315	74	,	,	PUNCT
taxlaw-13767	315	75	if	if	SCONJ
taxlaw-13767	315	76	the	the	DET
taxlaw-13767	315	77	presumption	presumption	NOUN
taxlaw-13767	315	78	held	hold	VERB
taxlaw-13767	315	79	,	,	PUNCT
taxlaw-13767	315	80	the	the	DET
taxlaw-13767	315	81	reduced	reduced	ADJ
taxlaw-13767	315	82	alimony	alimony	NOUN
taxlaw-13767	315	83	amount	amount	NOUN
taxlaw-13767	315	84	would	would	AUX
taxlaw-13767	315	85	be	be	AUX
taxlaw-13767	315	86	classified	classify	VERB
taxlaw-13767	315	87	as	as	ADP
taxlaw-13767	315	88	child	child	NOUN
taxlaw-13767	315	89	support	support	NOUN
taxlaw-13767	315	90	instead	instead	ADV
taxlaw-13767	315	91	of	of	ADP
taxlaw-13767	315	92	alimony	alimony	NOUN
taxlaw-13767	315	93	.	.	PUNCT
taxlaw-13767	316	1	to	to	PART
taxlaw-13767	316	2	summarize	summarize	VERB
taxlaw-13767	316	3	,	,	PUNCT
taxlaw-13767	316	4	during	during	ADP
taxlaw-13767	316	5	this	this	DET
taxlaw-13767	316	6	period	period	NOUN
taxlaw-13767	316	7	,	,	PUNCT
taxlaw-13767	316	8	divorcing	divorce	VERB
taxlaw-13767	316	9	parties	party	NOUN
taxlaw-13767	316	10	had	have	VERB
taxlaw-13767	316	11	significant	significant	ADJ
taxlaw-13767	316	12	flexibility	flexibility	NOUN
taxlaw-13767	316	13	to	to	PART
taxlaw-13767	316	14	determine	determine	VERB
taxlaw-13767	316	15	the	the	DET
taxlaw-13767	316	16	tax	tax	NOUN
taxlaw-13767	316	17	consequences	consequence	NOUN
taxlaw-13767	316	18	of	of	ADP
taxlaw-13767	316	19	alimony	alimony	NOUN
taxlaw-13767	316	20	payments	payment	NOUN
taxlaw-13767	316	21	.	.	PUNCT
taxlaw-13767	317	1	it	it	PRON
taxlaw-13767	317	2	was	be	AUX
taxlaw-13767	317	3	up	up	ADP
taxlaw-13767	317	4	to	to	ADP
taxlaw-13767	317	5	the	the	DET
taxlaw-13767	317	6	parties	party	NOUN
taxlaw-13767	317	7	whether	whether	SCONJ
taxlaw-13767	317	8	the	the	DET
taxlaw-13767	317	9	original	original	ADJ
taxlaw-13767	317	10	rules	rule	NOUN
taxlaw-13767	317	11	of	of	ADP
taxlaw-13767	317	12	no	no	DET
taxlaw-13767	317	13	deduction	deduction	NOUN
taxlaw-13767	317	14	for	for	ADP
taxlaw-13767	317	15	the	the	DET
taxlaw-13767	317	16	payor	payor	NOUN
taxlaw-13767	317	17	-	-	PUNCT
taxlaw-13767	317	18	spouse	spouse	NOUN
taxlaw-13767	317	19	and	and	CCONJ
taxlaw-13767	317	20	no	no	DET
taxlaw-13767	317	21	income	income	NOUN
taxlaw-13767	317	22	to	to	ADP
taxlaw-13767	317	23	the	the	DET
taxlaw-13767	317	24	recipient	recipient	NOUN
taxlaw-13767	317	25	-	-	PUNCT
taxlaw-13767	317	26	spouse	spouse	NOUN
taxlaw-13767	317	27	should	should	AUX
taxlaw-13767	317	28	apply	apply	VERB
taxlaw-13767	317	29	or	or	CCONJ
taxlaw-13767	317	30	whether	whether	SCONJ
taxlaw-13767	317	31	the	the	DET
taxlaw-13767	317	32	payor	payor	NOUN
taxlaw-13767	317	33	-	-	PUNCT
taxlaw-13767	317	34	spouse	spouse	NOUN
taxlaw-13767	317	35	should	should	AUX
taxlaw-13767	317	36	receive	receive	VERB
taxlaw-13767	317	37	a	a	DET
taxlaw-13767	317	38	deduction	deduction	NOUN
taxlaw-13767	317	39	for	for	ADP
taxlaw-13767	317	40	the	the	DET
taxlaw-13767	317	41	alimony	alimony	NOUN
taxlaw-13767	317	42	payment	payment	NOUN
taxlaw-13767	317	43	and	and	CCONJ
taxlaw-13767	317	44	the	the	DET
taxlaw-13767	317	45	recipient	recipient	NOUN
taxlaw-13767	317	46	-	-	PUNCT
taxlaw-13767	317	47	spouse	spouse	NOUN
taxlaw-13767	317	48	should	should	AUX
taxlaw-13767	317	49	have	have	VERB
taxlaw-13767	317	50	income	income	NOUN
taxlaw-13767	317	51	.	.	PUNCT
taxlaw-13767	318	1	well	well	ADV
taxlaw-13767	318	2	-	-	PUNCT
taxlaw-13767	318	3	informed	inform	VERB
taxlaw-13767	318	4	parties	party	NOUN
taxlaw-13767	318	5	could	could	AUX
taxlaw-13767	318	6	elect	elect	VERB
taxlaw-13767	318	7	the	the	DET
taxlaw-13767	318	8	most	most	ADV
taxlaw-13767	318	9	efficient	efficient	ADJ
taxlaw-13767	318	10	treatment	treatment	NOUN
taxlaw-13767	318	11	which	which	PRON
taxlaw-13767	318	12	,	,	PUNCT
taxlaw-13767	318	13	in	in	ADP
taxlaw-13767	318	14	many	many	ADJ
taxlaw-13767	318	15	cases	case	NOUN
taxlaw-13767	318	16	,	,	PUNCT
taxlaw-13767	318	17	likely	likely	ADV
taxlaw-13767	318	18	meant	mean	VERB
taxlaw-13767	318	19	less	less	ADJ
taxlaw-13767	318	20	tax	tax	NOUN
taxlaw-13767	318	21	revenue	revenue	NOUN
taxlaw-13767	318	22	for	for	ADP
taxlaw-13767	318	23	the	the	DET
taxlaw-13767	318	24	government	government	NOUN
taxlaw-13767	318	25	but	but	CCONJ
taxlaw-13767	318	26	more	more	ADJ
taxlaw-13767	318	27	after	after	ADP
taxlaw-13767	318	28	-	-	PUNCT
taxlaw-13767	318	29	tax	tax	NOUN
taxlaw-13767	318	30	income	income	NOUN
taxlaw-13767	318	31	to	to	ADP
taxlaw-13767	318	32	the	the	DET
taxlaw-13767	318	33	two	two	NUM
taxlaw-13767	318	34	divorced	divorced	ADJ
taxlaw-13767	318	35	individuals	individual	NOUN
taxlaw-13767	318	36	.	.	PUNCT
taxlaw-13767	319	1	this	this	DET
taxlaw-13767	319	2	period	period	NOUN
taxlaw-13767	319	3	kept	keep	VERB
taxlaw-13767	319	4	the	the	DET
taxlaw-13767	319	5	rule	rule	NOUN
taxlaw-13767	319	6	that	that	SCONJ
taxlaw-13767	319	7	child	child	NOUN
taxlaw-13767	319	8	support	support	NOUN
taxlaw-13767	319	9	payments	payment	NOUN
taxlaw-13767	319	10	were	be	AUX
taxlaw-13767	319	11	not	not	PART
taxlaw-13767	319	12	eligible	eligible	ADJ
taxlaw-13767	319	13	for	for	ADP
taxlaw-13767	319	14	this	this	DET
taxlaw-13767	319	15	election	election	NOUN
taxlaw-13767	319	16	—	—	PUNCT
taxlaw-13767	319	17	the	the	DET
taxlaw-13767	319	18	original	original	ADJ
taxlaw-13767	319	19	rule	rule	NOUN
taxlaw-13767	319	20	of	of	ADP
taxlaw-13767	319	21	no	no	DET
taxlaw-13767	319	22	-	-	PUNCT
taxlaw-13767	319	23	deduction	deduction	NOUN
taxlaw-13767	319	24	/	/	SYM
taxlaw-13767	319	25	noincome	noincome	NOUN
taxlaw-13767	319	26	applied	apply	VERB
taxlaw-13767	319	27	to	to	ADP
taxlaw-13767	319	28	such	such	ADJ
taxlaw-13767	319	29	payments	payment	NOUN
taxlaw-13767	319	30	.	.	PUNCT
taxlaw-13767	320	1	unlike	unlike	ADP
taxlaw-13767	320	2	the	the	DET
taxlaw-13767	320	3	prior	prior	ADJ
taxlaw-13767	320	4	period	period	NOUN
taxlaw-13767	320	5	,	,	PUNCT
taxlaw-13767	320	6	however	however	ADV
taxlaw-13767	320	7	,	,	PUNCT
taxlaw-13767	320	8	the	the	DET
taxlaw-13767	320	9	government	government	NOUN
taxlaw-13767	320	10	added	add	VERB
taxlaw-13767	320	11	some	some	DET
taxlaw-13767	320	12	substance	substance	NOUN
taxlaw-13767	320	13	-	-	PUNCT
taxlaw-13767	320	14	over	over	ADP
taxlaw-13767	320	15	-	-	PUNCT
taxlaw-13767	320	16	form	form	NOUN
taxlaw-13767	320	17	analysis	analysis	NOUN
taxlaw-13767	320	18	to	to	PART
taxlaw-13767	320	19	determine	determine	VERB
taxlaw-13767	320	20	whether	whether	SCONJ
taxlaw-13767	320	21	something	something	PRON
taxlaw-13767	320	22	labeled	label	VERB
taxlaw-13767	320	23	as	as	ADP
taxlaw-13767	320	24	alimony	alimony	NOUN
taxlaw-13767	320	25	was	be	AUX
taxlaw-13767	320	26	actually	actually	ADV
taxlaw-13767	320	27	child	child	NOUN
taxlaw-13767	320	28	support	support	NOUN
taxlaw-13767	320	29	.	.	PUNCT
taxlaw-13767	321	1	d.	d.	PROPN
taxlaw-13767	321	2	taxing	tax	VERB
taxlaw-13767	321	3	payor	payor	NOUN
taxlaw-13767	321	4	-	-	PUNCT
taxlaw-13767	321	5	spouses	spouse	NOUN
taxlaw-13767	321	6	to	to	PART
taxlaw-13767	321	7	protect	protect	VERB
taxlaw-13767	321	8	the	the	DET
taxlaw-13767	321	9	purse	purse	NOUN
taxlaw-13767	321	10	(	(	PUNCT
taxlaw-13767	321	11	2017	2017	NUM
taxlaw-13767	321	12	–	–	PUNCT
taxlaw-13767	321	13	present	present	ADJ
taxlaw-13767	321	14	)	)	PUNCT
taxlaw-13767	321	15	everything	everything	PRON
taxlaw-13767	321	16	changed	change	VERB
taxlaw-13767	321	17	rather	rather	ADV
taxlaw-13767	321	18	suddenly	suddenly	ADV
taxlaw-13767	321	19	in	in	ADP
taxlaw-13767	321	20	2017	2017	NUM
taxlaw-13767	321	21	with	with	ADP
taxlaw-13767	321	22	the	the	DET
taxlaw-13767	321	23	passage	passage	NOUN
taxlaw-13767	321	24	of	of	ADP
taxlaw-13767	321	25	the	the	DET
taxlaw-13767	321	26	tax	tax	NOUN
taxlaw-13767	321	27	cuts	cut	NOUN
taxlaw-13767	321	28	and	and	CCONJ
taxlaw-13767	321	29	jobs	job	NOUN
taxlaw-13767	321	30	act.60	act.60	ADV
taxlaw-13767	321	31	for	for	ADP
taxlaw-13767	321	32	all	all	DET
taxlaw-13767	321	33	divorces	divorce	NOUN
taxlaw-13767	321	34	after	after	ADP
taxlaw-13767	321	35	2018	2018	NUM
taxlaw-13767	321	36	,	,	PUNCT
taxlaw-13767	321	37	the	the	DET
taxlaw-13767	321	38	statute	statute	NOUN
taxlaw-13767	321	39	shifted	shift	VERB
taxlaw-13767	321	40	back	back	ADV
taxlaw-13767	321	41	to	to	ADP
taxlaw-13767	321	42	the	the	DET
taxlaw-13767	321	43	pre1942	pre1942	ADJ
taxlaw-13767	321	44	taxation	taxation	NOUN
taxlaw-13767	321	45	of	of	ADP
taxlaw-13767	321	46	alimony	alimony	NOUN
taxlaw-13767	321	47	under	under	ADP
taxlaw-13767	321	48	which	which	PRON
taxlaw-13767	321	49	there	there	PRON
taxlaw-13767	321	50	is	be	VERB
taxlaw-13767	321	51	no	no	DET
taxlaw-13767	321	52	deduction	deduction	NOUN
taxlaw-13767	321	53	for	for	ADP
taxlaw-13767	321	54	the	the	DET
taxlaw-13767	321	55	payor	payor	NOUN
taxlaw-13767	321	56	and	and	CCONJ
taxlaw-13767	321	57	no	no	DET
taxlaw-13767	321	58	income	income	NOUN
taxlaw-13767	321	59	to	to	ADP
taxlaw-13767	321	60	the	the	DET
taxlaw-13767	321	61	recipient.61	recipient.61	NOUN
taxlaw-13767	321	62	there	there	PRON
taxlaw-13767	321	63	is	be	VERB
taxlaw-13767	321	64	a	a	DET
taxlaw-13767	321	65	dearth	dearth	NOUN
taxlaw-13767	321	66	of	of	ADP
taxlaw-13767	321	67	legislative	legislative	ADJ
taxlaw-13767	321	68	history	history	NOUN
taxlaw-13767	321	69	on	on	ADP
taxlaw-13767	321	70	this	this	DET
taxlaw-13767	321	71	provision	provision	NOUN
taxlaw-13767	321	72	.	.	PUNCT
taxlaw-13767	322	1	according	accord	VERB
taxlaw-13767	322	2	to	to	ADP
taxlaw-13767	322	3	the	the	DET
taxlaw-13767	322	4	conference	conference	NOUN
taxlaw-13767	322	5	report	report	NOUN
taxlaw-13767	322	6	,	,	PUNCT
taxlaw-13767	322	7	“	"	PUNCT
taxlaw-13767	322	8	the	the	DET
taxlaw-13767	322	9	intent	intent	NOUN
taxlaw-13767	322	10	of	of	ADP
taxlaw-13767	322	11	the	the	DET
taxlaw-13767	322	12	provision	provision	NOUN
taxlaw-13767	322	13	is	be	AUX
taxlaw-13767	322	14	to	to	PART
taxlaw-13767	322	15	follow	follow	VERB
taxlaw-13767	322	16	the	the	DET
taxlaw-13767	322	17	rule	rule	NOUN
taxlaw-13767	322	18	of	of	ADP
taxlaw-13767	322	19	the	the	DET
taxlaw-13767	322	20	united	united	PROPN
taxlaw-13767	322	21	states	states	PROPN
taxlaw-13767	322	22	supreme	supreme	PROPN
taxlaw-13767	322	23	court	court	PROPN
taxlaw-13767	322	24	’s	’s	PART
taxlaw-13767	322	25	holding	hold	VERB
taxlaw-13767	322	26	in	in	ADP
taxlaw-13767	322	27	gould	gould	PROPN
taxlaw-13767	322	28	v.	v.	PROPN
taxlaw-13767	322	29	gould	gould	PROPN
taxlaw-13767	322	30	,	,	PUNCT
taxlaw-13767	322	31	in	in	ADP
taxlaw-13767	322	32	which	which	PRON
taxlaw-13767	322	33	the	the	DET
taxlaw-13767	322	34	court	court	NOUN
taxlaw-13767	322	35	held	hold	VERB
taxlaw-13767	322	36	that	that	SCONJ
taxlaw-13767	322	37	such	such	ADJ
taxlaw-13767	322	38	payments	payment	NOUN
taxlaw-13767	322	39	are	be	AUX
taxlaw-13767	322	40	not	not	PART
taxlaw-13767	322	41	income	income	NOUN
taxlaw-13767	322	42	to	to	ADP
taxlaw-13767	322	43	the	the	DET
taxlaw-13767	322	44	recipient	recipient	NOUN
taxlaw-13767	322	45	.	.	PUNCT
taxlaw-13767	323	1	”62	”62	PROPN
taxlaw-13767	323	2	however	however	ADV
taxlaw-13767	323	3	,	,	PUNCT
taxlaw-13767	323	4	recall	recall	VERB
taxlaw-13767	323	5	that	that	SCONJ
taxlaw-13767	323	6	gould	gould	PROPN
taxlaw-13767	323	7	held	hold	VERB
taxlaw-13767	323	8	that	that	DET
taxlaw-13767	323	9	alimony	alimony	NOUN
taxlaw-13767	323	10	was	be	AUX
taxlaw-13767	323	11	not	not	PART
taxlaw-13767	323	12	income	income	NOUN
taxlaw-13767	323	13	to	to	ADP
taxlaw-13767	323	14	the	the	DET
taxlaw-13767	323	15	recipient	recipient	NOUN
taxlaw-13767	323	16	based	base	VERB
taxlaw-13767	323	17	on	on	ADP
taxlaw-13767	323	18	a	a	DET
taxlaw-13767	323	19	husband	husband	NOUN
taxlaw-13767	323	20	’s	’s	PART
taxlaw-13767	323	21	duty	duty	NOUN
taxlaw-13767	323	22	to	to	PART
taxlaw-13767	323	23	provide	provide	VERB
taxlaw-13767	323	24	for	for	ADP
taxlaw-13767	323	25	his	his	PRON
taxlaw-13767	323	26	wife	wife	NOUN
taxlaw-13767	323	27	—	—	PUNCT
taxlaw-13767	323	28	an	an	DET
taxlaw-13767	323	29	unlikely	unlikely	ADJ
taxlaw-13767	323	30	rationale	rationale	NOUN
taxlaw-13767	323	31	in	in	ADP
taxlaw-13767	323	32	2017.63	2017.63	NUM
taxlaw-13767	323	33	indeed	indeed	ADV
taxlaw-13767	323	34	,	,	PUNCT
taxlaw-13767	323	35	alimony	alimony	NOUN
taxlaw-13767	323	36	in	in	ADP
taxlaw-13767	323	37	2017	2017	NUM
taxlaw-13767	323	38	bore	bore	NOUN
taxlaw-13767	323	39	little	little	ADJ
taxlaw-13767	323	40	57	57	NUM
taxlaw-13767	323	41	i	i	PRON
taxlaw-13767	323	42	d.	d.	PROPN
taxlaw-13767	323	43	58	58	NUM
taxlaw-13767	323	44	treas	treas	PROPN
taxlaw-13767	323	45	.	.	PUNCT
taxlaw-13767	324	1	reg	reg	PROPN
taxlaw-13767	324	2	.	.	PUNCT
taxlaw-13767	325	1	§	§	PROPN
taxlaw-13767	325	2	1.71	1.71	NUM
taxlaw-13767	325	3	-	-	PUNCT
taxlaw-13767	325	4	1t(c	1t(c	NUM
taxlaw-13767	325	5	)	)	PUNCT
taxlaw-13767	325	6	,	,	PUNCT
taxlaw-13767	325	7	q&a	q&a	PROPN
taxlaw-13767	325	8	(	(	PUNCT
taxlaw-13767	325	9	18	18	NUM
taxlaw-13767	325	10	)	)	PUNCT
taxlaw-13767	325	11	(	(	PUNCT
taxlaw-13767	325	12	1984	1984	NUM
taxlaw-13767	325	13	)	)	PUNCT
taxlaw-13767	325	14	.	.	PUNCT
taxlaw-13767	326	1	59	59	NUM
taxlaw-13767	327	1	i	i	PRON
taxlaw-13767	327	2	d.	d.	PROPN
taxlaw-13767	327	3	60	60	NUM
taxlaw-13767	327	4	tcja	tcja	PROPN
taxlaw-13767	327	5	,	,	PUNCT
taxlaw-13767	327	6	supra	supra	ADJ
taxlaw-13767	327	7	note	note	NOUN
taxlaw-13767	327	8	1	1	NUM
taxlaw-13767	327	9	.	.	NUM
taxlaw-13767	327	10	61	61	NUM
taxlaw-13767	327	11	see	see	VERB
taxlaw-13767	327	12	i	i	PRON
taxlaw-13767	327	13	d.	d.	PROPN
taxlaw-13767	327	14	at	at	ADP
taxlaw-13767	327	15	2089	2089	NUM
taxlaw-13767	327	16	-	-	SYM
taxlaw-13767	327	17	90	90	NUM
taxlaw-13767	327	18	.	.	PUNCT
taxlaw-13767	328	1	62	62	NUM
taxlaw-13767	328	2	h.r	h.r	PROPN
taxlaw-13767	328	3	.	.	PROPN
taxlaw-13767	328	4	rep	rep	PROPN
taxlaw-13767	328	5	.	.	PROPN
taxlaw-13767	328	6	no	no	PROPN
taxlaw-13767	328	7	.	.	NOUN
taxlaw-13767	328	8	115	115	NUM
taxlaw-13767	328	9	-	-	SYM
taxlaw-13767	328	10	466	466	NUM
taxlaw-13767	328	11	,	,	PUNCT
taxlaw-13767	328	12	at	at	ADP
taxlaw-13767	328	13	277	277	NUM
taxlaw-13767	328	14	(	(	PUNCT
taxlaw-13767	328	15	2017	2017	NUM
taxlaw-13767	328	16	)	)	PUNCT
taxlaw-13767	328	17	(	(	PUNCT
taxlaw-13767	328	18	conf	conf	NOUN
taxlaw-13767	328	19	.	.	PUNCT
taxlaw-13767	328	20	rep	rep	PROPN
taxlaw-13767	328	21	.	.	PROPN
taxlaw-13767	328	22	)	)	PUNCT
taxlaw-13767	329	1	(	(	PUNCT
taxlaw-13767	329	2	citing	cite	VERB
taxlaw-13767	329	3	gould	gould	PROPN
taxlaw-13767	329	4	v.	v.	PROPN
taxlaw-13767	329	5	gould	gould	PROPN
taxlaw-13767	329	6	,	,	PUNCT
taxlaw-13767	329	7	245	245	NUM
taxlaw-13767	329	8	u.s	u.s	PROPN
taxlaw-13767	329	9	.	.	PROPN
taxlaw-13767	329	10	151	151	NUM
taxlaw-13767	329	11	(	(	PUNCT
taxlaw-13767	329	12	1917	1917	NUM
taxlaw-13767	329	13	)	)	PUNCT
taxlaw-13767	329	14	)	)	PUNCT
taxlaw-13767	329	15	.	.	PUNCT
taxlaw-13767	330	1	63	63	NUM
taxlaw-13767	330	2	gould	gould	PROPN
taxlaw-13767	330	3	v.	v.	PROPN
taxlaw-13767	330	4	gould	gould	PROPN
taxlaw-13767	330	5	,	,	PUNCT
taxlaw-13767	330	6	245	245	NUM
taxlaw-13767	330	7	u.s	u.s	PROPN
taxlaw-13767	330	8	.	.	PROPN
taxlaw-13767	330	9	151	151	NUM
taxlaw-13767	330	10	,	,	PUNCT
taxlaw-13767	330	11	153	153	NUM
taxlaw-13767	330	12	(	(	PUNCT
taxlaw-13767	330	13	1917	1917	NUM
taxlaw-13767	330	14	)	)	PUNCT
taxlaw-13767	330	15	.	.	PUNCT
taxlaw-13767	331	1	2025	2025	NUM
taxlaw-13767	331	2	]	]	PUNCT
taxlaw-13767	331	3	the	the	DET
taxlaw-13767	331	4	flip	flip	NOUN
taxlaw-13767	331	5	and	and	CCONJ
taxlaw-13767	331	6	flop	flop	NOUN
taxlaw-13767	331	7	of	of	ADP
taxlaw-13767	331	8	taxing	tax	VERB
taxlaw-13767	331	9	alimony	alimony	NOUN
taxlaw-13767	331	10	143	143	NUM
taxlaw-13767	331	11	resemblance	resemblance	NOUN
taxlaw-13767	331	12	to	to	ADP
taxlaw-13767	331	13	alimony	alimony	NOUN
taxlaw-13767	331	14	of	of	ADP
taxlaw-13767	331	15	the	the	DET
taxlaw-13767	331	16	early	early	ADJ
taxlaw-13767	331	17	twentieth	twentieth	ADJ
taxlaw-13767	331	18	century	century	NOUN
taxlaw-13767	331	19	;	;	PUNCT
taxlaw-13767	331	20	the	the	DET
taxlaw-13767	331	21	supreme	supreme	PROPN
taxlaw-13767	331	22	court	court	PROPN
taxlaw-13767	331	23	had	have	AUX
taxlaw-13767	331	24	since	since	SCONJ
taxlaw-13767	331	25	held	hold	VERB
taxlaw-13767	331	26	that	that	SCONJ
taxlaw-13767	331	27	both	both	DET
taxlaw-13767	331	28	husbands	husband	NOUN
taxlaw-13767	331	29	and	and	CCONJ
taxlaw-13767	331	30	wives	wife	NOUN
taxlaw-13767	331	31	may	may	AUX
taxlaw-13767	331	32	be	be	AUX
taxlaw-13767	331	33	entitled	entitle	VERB
taxlaw-13767	331	34	to	to	ADP
taxlaw-13767	331	35	alimony,64	alimony,64	NOUN
taxlaw-13767	331	36	and	and	CCONJ
taxlaw-13767	331	37	states	state	NOUN
taxlaw-13767	331	38	had	have	AUX
taxlaw-13767	331	39	largely	largely	ADV
taxlaw-13767	331	40	moved	move	VERB
taxlaw-13767	331	41	away	away	ADV
taxlaw-13767	331	42	from	from	ADP
taxlaw-13767	331	43	lifetime	lifetime	NOUN
taxlaw-13767	331	44	spousal	spousal	NOUN
taxlaw-13767	331	45	maintenance.65	maintenance.65	PROPN
taxlaw-13767	331	46	the	the	DET
taxlaw-13767	331	47	more	more	ADV
taxlaw-13767	331	48	likely	likely	ADJ
taxlaw-13767	331	49	reason	reason	NOUN
taxlaw-13767	331	50	for	for	ADP
taxlaw-13767	331	51	the	the	DET
taxlaw-13767	331	52	change	change	NOUN
taxlaw-13767	331	53	,	,	PUNCT
taxlaw-13767	331	54	commentators	commentator	NOUN
taxlaw-13767	331	55	surmise	surmise	VERB
taxlaw-13767	331	56	,	,	PUNCT
taxlaw-13767	331	57	was	be	AUX
taxlaw-13767	331	58	practical	practical	ADJ
taxlaw-13767	331	59	on	on	ADP
taxlaw-13767	331	60	the	the	DET
taxlaw-13767	331	61	part	part	NOUN
taxlaw-13767	331	62	of	of	ADP
taxlaw-13767	331	63	the	the	DET
taxlaw-13767	331	64	treasury	treasury	NOUN
taxlaw-13767	331	65	:	:	PUNCT
taxlaw-13767	331	66	the	the	DET
taxlaw-13767	331	67	deduction	deduction	NOUN
taxlaw-13767	331	68	for	for	ADP
taxlaw-13767	331	69	payment	payment	NOUN
taxlaw-13767	331	70	of	of	ADP
taxlaw-13767	331	71	alimony	alimony	NOUN
taxlaw-13767	331	72	arguably	arguably	ADV
taxlaw-13767	331	73	had	have	AUX
taxlaw-13767	331	74	been	be	AUX
taxlaw-13767	331	75	a	a	DET
taxlaw-13767	331	76	logistical	logistical	ADJ
taxlaw-13767	331	77	nightmare	nightmare	NOUN
taxlaw-13767	331	78	for	for	ADP
taxlaw-13767	331	79	the	the	DET
taxlaw-13767	331	80	internal	internal	ADJ
taxlaw-13767	331	81	revenue	revenue	NOUN
taxlaw-13767	331	82	service	service	NOUN
taxlaw-13767	331	83	,	,	PUNCT
taxlaw-13767	331	84	and	and	CCONJ
taxlaw-13767	331	85	repealing	repeal	VERB
taxlaw-13767	331	86	the	the	DET
taxlaw-13767	331	87	deduction	deduction	NOUN
taxlaw-13767	331	88	was	be	AUX
taxlaw-13767	331	89	estimated	estimate	VERB
taxlaw-13767	331	90	to	to	PART
taxlaw-13767	331	91	raise	raise	VERB
taxlaw-13767	331	92	billions	billion	NOUN
taxlaw-13767	331	93	of	of	ADP
taxlaw-13767	331	94	dollars	dollar	NOUN
taxlaw-13767	331	95	for	for	ADP
taxlaw-13767	331	96	the	the	DET
taxlaw-13767	331	97	fisc.66	fisc.66	NOUN
taxlaw-13767	331	98	there	there	PRON
taxlaw-13767	331	99	’s	’	VERB
taxlaw-13767	331	100	no	no	DET
taxlaw-13767	331	101	question	question	NOUN
taxlaw-13767	331	102	that	that	SCONJ
taxlaw-13767	331	103	the	the	DET
taxlaw-13767	331	104	different	different	ADJ
taxlaw-13767	331	105	tax	tax	NOUN
taxlaw-13767	331	106	treatments	treatment	NOUN
taxlaw-13767	331	107	for	for	ADP
taxlaw-13767	331	108	different	different	ADJ
taxlaw-13767	331	109	payments	payment	NOUN
taxlaw-13767	331	110	incident	incident	NOUN
taxlaw-13767	331	111	to	to	PART
taxlaw-13767	331	112	divorce	divorce	NOUN
taxlaw-13767	331	113	made	make	VERB
taxlaw-13767	331	114	the	the	DET
taxlaw-13767	331	115	irs	irs	PROPN
taxlaw-13767	331	116	’s	’s	PART
taxlaw-13767	331	117	job	job	NOUN
taxlaw-13767	331	118	more	more	ADV
taxlaw-13767	331	119	difficult	difficult	ADJ
taxlaw-13767	331	120	.	.	PUNCT
taxlaw-13767	332	1	first	first	ADV
taxlaw-13767	332	2	,	,	PUNCT
taxlaw-13767	332	3	the	the	DET
taxlaw-13767	332	4	alimony	alimony	NOUN
taxlaw-13767	332	5	deduction	deduction	NOUN
taxlaw-13767	332	6	made	make	VERB
taxlaw-13767	332	7	spousal	spousal	NOUN
taxlaw-13767	332	8	support	support	NOUN
taxlaw-13767	332	9	an	an	DET
taxlaw-13767	332	10	outlier	outlier	NOUN
taxlaw-13767	332	11	in	in	ADP
taxlaw-13767	332	12	how	how	SCONJ
taxlaw-13767	332	13	taxes	taxis	NOUN
taxlaw-13767	332	14	were	be	AUX
taxlaw-13767	332	15	allocated	allocate	VERB
taxlaw-13767	332	16	in	in	ADP
taxlaw-13767	332	17	divorce	divorce	NOUN
taxlaw-13767	332	18	.	.	PUNCT
taxlaw-13767	333	1	child	child	NOUN
taxlaw-13767	333	2	support	support	NOUN
taxlaw-13767	333	3	payments	payment	NOUN
taxlaw-13767	333	4	and	and	CCONJ
taxlaw-13767	333	5	property	property	NOUN
taxlaw-13767	333	6	settlements	settlement	NOUN
taxlaw-13767	333	7	have	have	AUX
taxlaw-13767	333	8	always	always	ADV
taxlaw-13767	333	9	been	be	AUX
taxlaw-13767	333	10	treated	treat	VERB
taxlaw-13767	333	11	as	as	ADP
taxlaw-13767	333	12	nondeductible	nondeductible	ADJ
taxlaw-13767	333	13	and	and	CCONJ
taxlaw-13767	333	14	nonexcludable.67	nonexcludable.67	ADJ
taxlaw-13767	333	15	second	second	ADJ
taxlaw-13767	333	16	,	,	PUNCT
taxlaw-13767	333	17	the	the	DET
taxlaw-13767	333	18	irs	irs	PROPN
taxlaw-13767	333	19	had	have	AUX
taxlaw-13767	333	20	struggled	struggle	VERB
taxlaw-13767	333	21	for	for	ADP
taxlaw-13767	333	22	years	year	NOUN
taxlaw-13767	333	23	with	with	ADP
taxlaw-13767	333	24	compliance	compliance	NOUN
taxlaw-13767	333	25	.	.	PUNCT
taxlaw-13767	334	1	alimony	alimony	NOUN
taxlaw-13767	334	2	payors	payor	NOUN
taxlaw-13767	334	3	would	would	AUX
taxlaw-13767	334	4	classify	classify	VERB
taxlaw-13767	334	5	payments	payment	NOUN
taxlaw-13767	334	6	as	as	ADV
taxlaw-13767	334	7	deductible	deductible	ADJ
taxlaw-13767	334	8	while	while	SCONJ
taxlaw-13767	334	9	recipients	recipient	NOUN
taxlaw-13767	334	10	would	would	AUX
taxlaw-13767	334	11	classify	classify	VERB
taxlaw-13767	334	12	them	they	PRON
taxlaw-13767	334	13	as	as	ADP
taxlaw-13767	334	14	nontaxable	nontaxable	ADJ
taxlaw-13767	334	15	child	child	NOUN
taxlaw-13767	334	16	support	support	NOUN
taxlaw-13767	334	17	or	or	CCONJ
taxlaw-13767	334	18	equitable	equitable	ADJ
taxlaw-13767	334	19	distribution	distribution	NOUN
taxlaw-13767	334	20	payments.68	payments.68	NOUN
taxlaw-13767	334	21	this	this	DET
taxlaw-13767	334	22	inconsistent	inconsistent	ADJ
taxlaw-13767	334	23	reporting	reporting	NOUN
taxlaw-13767	334	24	is	be	AUX
taxlaw-13767	334	25	said	say	VERB
taxlaw-13767	334	26	to	to	PART
taxlaw-13767	334	27	have	have	AUX
taxlaw-13767	334	28	cost	cost	VERB
taxlaw-13767	334	29	the	the	DET
taxlaw-13767	334	30	irs	irs	PROPN
taxlaw-13767	334	31	billions	billion	NOUN
taxlaw-13767	334	32	in	in	ADP
taxlaw-13767	334	33	revenue.69	revenue.69	NOUN
taxlaw-13767	334	34	the	the	DET
taxlaw-13767	334	35	2017	2017	NUM
taxlaw-13767	334	36	act	act	NOUN
taxlaw-13767	334	37	eliminated	eliminate	VERB
taxlaw-13767	334	38	the	the	DET
taxlaw-13767	334	39	irs	irs	PROPN
taxlaw-13767	334	40	’s	’s	PART
taxlaw-13767	334	41	need	need	NOUN
taxlaw-13767	334	42	to	to	PART
taxlaw-13767	334	43	distinguish	distinguish	VERB
taxlaw-13767	334	44	between	between	ADP
taxlaw-13767	334	45	alimony	alimony	NOUN
taxlaw-13767	334	46	and	and	CCONJ
taxlaw-13767	334	47	child	child	NOUN
taxlaw-13767	334	48	support	support	NOUN
taxlaw-13767	334	49	or	or	CCONJ
taxlaw-13767	334	50	alimony	alimony	NOUN
taxlaw-13767	334	51	and	and	CCONJ
taxlaw-13767	334	52	property	property	NOUN
taxlaw-13767	334	53	settlements	settlement	NOUN
taxlaw-13767	334	54	.	.	PUNCT
taxlaw-13767	335	1	everything	everything	PRON
taxlaw-13767	335	2	was	be	AUX
taxlaw-13767	335	3	treated	treat	VERB
taxlaw-13767	335	4	the	the	DET
taxlaw-13767	335	5	same	same	ADJ
taxlaw-13767	335	6	for	for	ADP
taxlaw-13767	335	7	tax	tax	NOUN
taxlaw-13767	335	8	purposes	purpose	NOUN
taxlaw-13767	335	9	—	—	PUNCT
taxlaw-13767	335	10	admittedly	admittedly	ADV
taxlaw-13767	335	11	a	a	DET
taxlaw-13767	335	12	simpler	simple	ADJ
taxlaw-13767	335	13	system	system	NOUN
taxlaw-13767	335	14	.	.	PUNCT
taxlaw-13767	336	1	money	money	NOUN
taxlaw-13767	336	2	was	be	AUX
taxlaw-13767	336	3	also	also	ADV
taxlaw-13767	336	4	clearly	clearly	ADV
taxlaw-13767	336	5	a	a	DET
taxlaw-13767	336	6	factor	factor	NOUN
taxlaw-13767	336	7	in	in	ADP
taxlaw-13767	336	8	this	this	DET
taxlaw-13767	336	9	decision	decision	NOUN
taxlaw-13767	336	10	.	.	PUNCT
taxlaw-13767	337	1	not	not	PART
taxlaw-13767	337	2	only	only	ADV
taxlaw-13767	337	3	did	do	AUX
taxlaw-13767	337	4	the	the	DET
taxlaw-13767	337	5	repeal	repeal	NOUN
taxlaw-13767	337	6	reduce	reduce	VERB
taxlaw-13767	337	7	compliance	compliance	NOUN
taxlaw-13767	337	8	costs	cost	NOUN
taxlaw-13767	337	9	,	,	PUNCT
taxlaw-13767	337	10	but	but	CCONJ
taxlaw-13767	337	11	repealing	repeal	VERB
taxlaw-13767	337	12	the	the	DET
taxlaw-13767	337	13	deduction	deduction	NOUN
taxlaw-13767	337	14	itself	itself	PRON
taxlaw-13767	337	15	was	be	AUX
taxlaw-13767	337	16	expected	expect	VERB
taxlaw-13767	337	17	to	to	PART
taxlaw-13767	337	18	result	result	VERB
taxlaw-13767	337	19	in	in	ADP
taxlaw-13767	337	20	approximately	approximately	ADV
taxlaw-13767	337	21	$	$	SYM
taxlaw-13767	337	22	6.9	6.9	NUM
taxlaw-13767	337	23	billion	billion	NUM
taxlaw-13767	337	24	in	in	ADP
taxlaw-13767	337	25	revenue	revenue	NOUN
taxlaw-13767	337	26	over	over	ADP
taxlaw-13767	337	27	a	a	DET
taxlaw-13767	337	28	ten	ten	NUM
taxlaw-13767	337	29	-	-	PUNCT
taxlaw-13767	337	30	year	year	NOUN
taxlaw-13767	337	31	scoring	scoring	NOUN
taxlaw-13767	337	32	period.70	period.70	ADJ
taxlaw-13767	337	33	administrative	administrative	ADJ
taxlaw-13767	337	34	challenges	challenge	NOUN
taxlaw-13767	337	35	notwithstanding	notwithstanding	ADV
taxlaw-13767	337	36	,	,	PUNCT
taxlaw-13767	337	37	we	we	PRON
taxlaw-13767	337	38	argue	argue	VERB
taxlaw-13767	337	39	that	that	SCONJ
taxlaw-13767	337	40	the	the	DET
taxlaw-13767	337	41	deduction	deduction	NOUN
taxlaw-13767	337	42	/	/	SYM
taxlaw-13767	337	43	income	income	NOUN
taxlaw-13767	337	44	treatment	treatment	NOUN
taxlaw-13767	337	45	better	well	ADV
taxlaw-13767	337	46	comported	comport	VERB
taxlaw-13767	337	47	with	with	ADP
taxlaw-13767	337	48	our	our	PRON
taxlaw-13767	337	49	progressive	progressive	ADJ
taxlaw-13767	337	50	rate	rate	NOUN
taxlaw-13767	337	51	structure	structure	NOUN
taxlaw-13767	337	52	and	and	CCONJ
taxlaw-13767	337	53	urge	urge	VERB
taxlaw-13767	337	54	a	a	DET
taxlaw-13767	337	55	return	return	NOUN
taxlaw-13767	337	56	to	to	ADP
taxlaw-13767	337	57	the	the	DET
taxlaw-13767	337	58	pre-2017	pre-2017	NOUN
taxlaw-13767	337	59	tax	tax	NOUN
taxlaw-13767	337	60	treatment	treatment	NOUN
taxlaw-13767	337	61	of	of	ADP
taxlaw-13767	337	62	alimony	alimony	NOUN
taxlaw-13767	337	63	payments	payment	NOUN
taxlaw-13767	337	64	.	.	PUNCT
taxlaw-13767	338	1	iii	iii	X
taxlaw-13767	338	2	.	.	PUNCT
taxlaw-13767	339	1	the	the	DET
taxlaw-13767	339	2	two	two	NUM
taxlaw-13767	339	3	choices	choice	NOUN
taxlaw-13767	339	4	for	for	ADP
taxlaw-13767	339	5	the	the	DET
taxlaw-13767	339	6	tax	tax	NOUN
taxlaw-13767	339	7	treatment	treatment	NOUN
taxlaw-13767	339	8	of	of	ADP
taxlaw-13767	339	9	alimony	alimony	NOUN
taxlaw-13767	339	10	as	as	SCONJ
taxlaw-13767	339	11	noted	note	VERB
taxlaw-13767	339	12	above	above	ADV
taxlaw-13767	339	13	,	,	PUNCT
taxlaw-13767	339	14	the	the	DET
taxlaw-13767	339	15	2017	2017	NUM
taxlaw-13767	339	16	act	act	NOUN
taxlaw-13767	339	17	returned	return	VERB
taxlaw-13767	339	18	the	the	DET
taxlaw-13767	339	19	tax	tax	NOUN
taxlaw-13767	339	20	treatment	treatment	NOUN
taxlaw-13767	339	21	of	of	ADP
taxlaw-13767	339	22	alimony	alimony	NOUN
taxlaw-13767	339	23	to	to	ADP
taxlaw-13767	339	24	its	its	PRON
taxlaw-13767	339	25	origins	origin	NOUN
taxlaw-13767	339	26	.	.	PUNCT
taxlaw-13767	340	1	there	there	PRON
taxlaw-13767	340	2	is	be	VERB
taxlaw-13767	340	3	no	no	DET
taxlaw-13767	340	4	denying	deny	VERB
taxlaw-13767	340	5	that	that	SCONJ
taxlaw-13767	340	6	,	,	PUNCT
taxlaw-13767	340	7	between	between	ADP
taxlaw-13767	340	8	the	the	DET
taxlaw-13767	340	9	two	two	NUM
taxlaw-13767	340	10	options	option	NOUN
taxlaw-13767	340	11	,	,	PUNCT
taxlaw-13767	340	12	the	the	DET
taxlaw-13767	340	13	current	current	ADJ
taxlaw-13767	340	14	treatment	treatment	NOUN
taxlaw-13767	340	15	is	be	AUX
taxlaw-13767	340	16	the	the	DET
taxlaw-13767	340	17	administratively	administratively	ADV
taxlaw-13767	340	18	simpler	simple	ADJ
taxlaw-13767	340	19	choice	choice	NOUN
taxlaw-13767	340	20	.	.	PUNCT
taxlaw-13767	341	1	there	there	PRON
taxlaw-13767	341	2	is	be	VERB
taxlaw-13767	341	3	no	no	DET
taxlaw-13767	341	4	tax	tax	NOUN
taxlaw-13767	341	5	deduction	deduction	NOUN
taxlaw-13767	341	6	for	for	ADP
taxlaw-13767	341	7	the	the	DET
taxlaw-13767	341	8	payor	payor	NOUN
taxlaw-13767	341	9	-	-	PUNCT
taxlaw-13767	341	10	spouse	spouse	NOUN
taxlaw-13767	341	11	64	64	NUM
taxlaw-13767	341	12	see	see	VERB
taxlaw-13767	341	13	orr	orr	PROPN
taxlaw-13767	341	14	v.	v.	PROPN
taxlaw-13767	341	15	orr	orr	PROPN
taxlaw-13767	341	16	,	,	PUNCT
taxlaw-13767	341	17	440	440	NUM
taxlaw-13767	341	18	u.s	u.s	PROPN
taxlaw-13767	341	19	.	.	PROPN
taxlaw-13767	341	20	268	268	NUM
taxlaw-13767	341	21	,	,	PUNCT
taxlaw-13767	341	22	282	282	NUM
taxlaw-13767	341	23	-	-	SYM
taxlaw-13767	341	24	83	83	NUM
taxlaw-13767	341	25	(	(	PUNCT
taxlaw-13767	341	26	1979	1979	NUM
taxlaw-13767	341	27	)	)	PUNCT
taxlaw-13767	341	28	.	.	PUNCT
taxlaw-13767	342	1	65	65	NUM
taxlaw-13767	342	2	see	see	VERB
taxlaw-13767	342	3	jennifer	jennifer	PROPN
taxlaw-13767	342	4	l.	l.	PROPN
taxlaw-13767	342	5	mccoy	mccoy	PROPN
taxlaw-13767	342	6	,	,	PUNCT
taxlaw-13767	342	7	spousal	spousal	NOUN
taxlaw-13767	342	8	support	support	NOUN
taxlaw-13767	342	9	disorder	disorder	NOUN
taxlaw-13767	342	10	:	:	PUNCT
taxlaw-13767	342	11	an	an	DET
taxlaw-13767	342	12	overview	overview	NOUN
taxlaw-13767	342	13	of	of	ADP
taxlaw-13767	342	14	problems	problem	NOUN
taxlaw-13767	342	15	in	in	ADP
taxlaw-13767	342	16	current	current	ADJ
taxlaw-13767	342	17	alimony	alimony	NOUN
taxlaw-13767	342	18	law	law	NOUN
taxlaw-13767	342	19	,	,	PUNCT
taxlaw-13767	342	20	33	33	NUM
taxlaw-13767	342	21	fla	fla	NOUN
taxlaw-13767	342	22	.	.	PUNCT
taxlaw-13767	343	1	st	st	PROPN
taxlaw-13767	343	2	.	.	PROPN
taxlaw-13767	343	3	u.	u.	PROPN
taxlaw-13767	343	4	l.	l.	PROPN
taxlaw-13767	343	5	rev	rev	PROPN
taxlaw-13767	343	6	.	.	PROPN
taxlaw-13767	343	7	501	501	NUM
taxlaw-13767	343	8	,	,	PUNCT
taxlaw-13767	343	9	506	506	NUM
taxlaw-13767	343	10	-	-	SYM
taxlaw-13767	343	11	13	13	NUM
taxlaw-13767	343	12	(	(	PUNCT
taxlaw-13767	343	13	2005	2005	NUM
taxlaw-13767	343	14	)	)	PUNCT
taxlaw-13767	343	15	;	;	PUNCT
taxlaw-13767	343	16	see	see	VERB
taxlaw-13767	343	17	also	also	ADV
taxlaw-13767	343	18	alimony	alimony	NOUN
taxlaw-13767	343	19	laws	law	NOUN
taxlaw-13767	343	20	and	and	CCONJ
taxlaw-13767	343	21	forms	form	NOUN
taxlaw-13767	343	22	:	:	PUNCT
taxlaw-13767	343	23	50	50	NUM
taxlaw-13767	343	24	-	-	PUNCT
taxlaw-13767	343	25	state	state	NOUN
taxlaw-13767	343	26	survey	survey	NOUN
taxlaw-13767	343	27	,	,	PUNCT
taxlaw-13767	343	28	justia	justia	PROPN
taxlaw-13767	343	29	,	,	PUNCT
taxlaw-13767	343	30	https://www.justia.com/family/divorce/alimony-forms-50-state-resources/	https://www.justia.com/family/divorce/alimony-forms-50-state-resources/	PROPN
taxlaw-13767	344	1	[	[	X
taxlaw-13767	344	2	https://perma.cc/e6y5-azwa	https://perma.cc/e6y5-azwa	PROPN
taxlaw-13767	344	3	]	]	PUNCT
taxlaw-13767	344	4	.	.	PUNCT
taxlaw-13767	345	1	66	66	NUM
taxlaw-13767	345	2	staff	staff	NOUN
taxlaw-13767	345	3	of	of	ADP
taxlaw-13767	345	4	joint	joint	ADJ
taxlaw-13767	345	5	comm	comm	NOUN
taxlaw-13767	345	6	.	.	PUNCT
taxlaw-13767	346	1	on	on	ADP
taxlaw-13767	346	2	tax’n	tax’n	NUM
taxlaw-13767	346	3	,	,	PUNCT
taxlaw-13767	346	4	115th	115th	ADJ
taxlaw-13767	346	5	cong	cong	NOUN
taxlaw-13767	346	6	.	.	PROPN
taxlaw-13767	346	7	,	,	PUNCT
taxlaw-13767	346	8	estimated	estimate	VERB
taxlaw-13767	346	9	budget	budget	NOUN
taxlaw-13767	346	10	effects	effect	NOUN
taxlaw-13767	346	11	of	of	ADP
taxlaw-13767	346	12	the	the	DET
taxlaw-13767	346	13	conference	conference	NOUN
taxlaw-13767	346	14	agreement	agreement	NOUN
taxlaw-13767	346	15	for	for	ADP
taxlaw-13767	346	16	h.r	h.r	PROPN
taxlaw-13767	346	17	.	.	PROPN
taxlaw-13767	346	18	1	1	NUM
taxlaw-13767	346	19	,	,	PUNCT
taxlaw-13767	346	20	the	the	DET
taxlaw-13767	346	21	“	"	PUNCT
taxlaw-13767	346	22	tax	tax	NOUN
taxlaw-13767	346	23	cuts	cut	NOUN
taxlaw-13767	346	24	and	and	CCONJ
taxlaw-13767	346	25	jobs	job	NOUN
taxlaw-13767	346	26	act	act	PROPN
taxlaw-13767	346	27	”	"	PUNCT
taxlaw-13767	346	28	3	3	NUM
taxlaw-13767	346	29	(	(	PUNCT
taxlaw-13767	346	30	2017	2017	NUM
taxlaw-13767	346	31	)	)	PUNCT
taxlaw-13767	346	32	;	;	PUNCT
taxlaw-13767	346	33	treasury	treasury	NOUN
taxlaw-13767	346	34	inspector	inspector	NOUN
taxlaw-13767	346	35	gen	gen	PROPN
taxlaw-13767	346	36	.	.	PROPN
taxlaw-13767	346	37	for	for	ADP
taxlaw-13767	346	38	tax	tax	NOUN
taxlaw-13767	346	39	admin	admin	NOUN
taxlaw-13767	346	40	.	.	PROPN
taxlaw-13767	346	41	,	,	PUNCT
taxlaw-13767	346	42	u.s	u.s	PROPN
taxlaw-13767	346	43	.	.	PROPN
taxlaw-13767	346	44	dep’t	dep’t	NOUN
taxlaw-13767	346	45	of	of	ADP
taxlaw-13767	346	46	the	the	DET
taxlaw-13767	346	47	treasury	treasury	PROPN
taxlaw-13767	346	48	,	,	PUNCT
taxlaw-13767	346	49	tigta	tigta	ADJ
taxlaw-13767	347	1	no	no	INTJ
taxlaw-13767	347	2	.	.	NOUN
taxlaw-13767	347	3	2014	2014	NUM
taxlaw-13767	347	4	-	-	SYM
taxlaw-13767	347	5	40	40	NUM
taxlaw-13767	347	6	-	-	PUNCT
taxlaw-13767	347	7	022	022	NUM
taxlaw-13767	347	8	,	,	PUNCT
taxlaw-13767	347	9	significant	significant	ADJ
taxlaw-13767	347	10	discrepancies	discrepancy	NOUN
taxlaw-13767	347	11	exist	exist	VERB
taxlaw-13767	347	12	between	between	ADP
taxlaw-13767	347	13	alimony	alimony	NOUN
taxlaw-13767	347	14	deductions	deduction	NOUN
taxlaw-13767	347	15	claimed	claim	VERB
taxlaw-13767	347	16	by	by	ADP
taxlaw-13767	347	17	payers	payer	NOUN
taxlaw-13767	347	18	and	and	CCONJ
taxlaw-13767	347	19	income	income	NOUN
taxlaw-13767	347	20	reported	report	VERB
taxlaw-13767	347	21	by	by	ADP
taxlaw-13767	347	22	recipients	recipient	NOUN
taxlaw-13767	347	23	1	1	NUM
taxlaw-13767	347	24	-	-	SYM
taxlaw-13767	347	25	9	9	NUM
taxlaw-13767	347	26	(	(	PUNCT
taxlaw-13767	347	27	2014	2014	NUM
taxlaw-13767	347	28	)	)	PUNCT
taxlaw-13767	348	1	[	[	X
taxlaw-13767	348	2	hereinafter	hereinafter	NOUN
taxlaw-13767	348	3	tigta	tigta	PROPN
taxlaw-13767	348	4	alimony	alimony	PROPN
taxlaw-13767	348	5	report	report	PROPN
taxlaw-13767	348	6	]	]	PUNCT
taxlaw-13767	348	7	.	.	PUNCT
taxlaw-13767	349	1	67	67	NUM
taxlaw-13767	349	2	see	see	VERB
taxlaw-13767	349	3	martin	martin	PROPN
taxlaw-13767	349	4	j.	j.	PROPN
taxlaw-13767	349	5	mcmahon	mcmahon	PROPN
taxlaw-13767	349	6	,	,	PUNCT
taxlaw-13767	349	7	jr	jr	PROPN
taxlaw-13767	349	8	.	.	PROPN
taxlaw-13767	349	9	,	,	PUNCT
taxlaw-13767	349	10	tax	tax	NOUN
taxlaw-13767	349	11	aspects	aspect	NOUN
taxlaw-13767	349	12	of	of	ADP
taxlaw-13767	349	13	divorce	divorce	NOUN
taxlaw-13767	349	14	and	and	CCONJ
taxlaw-13767	349	15	separation	separation	NOUN
taxlaw-13767	349	16	,	,	PUNCT
taxlaw-13767	349	17	32	32	NUM
taxlaw-13767	349	18	fam	fam	NOUN
taxlaw-13767	349	19	.	.	PUNCT
taxlaw-13767	350	1	l.q	l.q	PROPN
taxlaw-13767	350	2	.	.	PROPN
taxlaw-13767	350	3	221	221	NUM
taxlaw-13767	350	4	,	,	PUNCT
taxlaw-13767	350	5	222	222	NUM
taxlaw-13767	350	6	-	-	SYM
taxlaw-13767	350	7	23	23	NUM
taxlaw-13767	350	8	,	,	PUNCT
taxlaw-13767	350	9	227	227	NUM
taxlaw-13767	350	10	,	,	PUNCT
taxlaw-13767	350	11	234	234	NUM
taxlaw-13767	350	12	-	-	SYM
taxlaw-13767	350	13	35	35	NUM
taxlaw-13767	350	14	(	(	PUNCT
taxlaw-13767	350	15	1998	1998	NUM
taxlaw-13767	350	16	)	)	PUNCT
taxlaw-13767	350	17	.	.	PUNCT
taxlaw-13767	351	1	68	68	NUM
taxlaw-13767	351	2	see	see	VERB
taxlaw-13767	351	3	tigta	tigta	ADJ
taxlaw-13767	351	4	alimony	alimony	PROPN
taxlaw-13767	351	5	report	report	PROPN
taxlaw-13767	351	6	,	,	PUNCT
taxlaw-13767	351	7	supra	supra	PROPN
taxlaw-13767	351	8	note	note	PROPN
taxlaw-13767	351	9	66	66	NUM
taxlaw-13767	351	10	,	,	PUNCT
taxlaw-13767	351	11	at	at	ADP
taxlaw-13767	351	12	5	5	NUM
taxlaw-13767	351	13	.	.	PUNCT
taxlaw-13767	351	14	69	69	NUM
taxlaw-13767	351	15	see	see	VERB
taxlaw-13767	351	16	i	i	PRON
taxlaw-13767	351	17	d.	d.	PROPN
taxlaw-13767	351	18	at	at	ADP
taxlaw-13767	351	19	4	4	NUM
taxlaw-13767	351	20	,	,	PUNCT
taxlaw-13767	351	21	8	8	NUM
taxlaw-13767	351	22	.	.	X
taxlaw-13767	351	23	70	70	NUM
taxlaw-13767	351	24	staff	staff	NOUN
taxlaw-13767	351	25	of	of	ADP
taxlaw-13767	351	26	joint	joint	ADJ
taxlaw-13767	351	27	comm	comm	NOUN
taxlaw-13767	351	28	.	.	PUNCT
taxlaw-13767	352	1	on	on	ADP
taxlaw-13767	352	2	tax’n	tax’n	NUM
taxlaw-13767	352	3	,	,	PUNCT
taxlaw-13767	352	4	supra	supra	ADJ
taxlaw-13767	352	5	note	note	NOUN
taxlaw-13767	352	6	66	66	NUM
taxlaw-13767	352	7	,	,	PUNCT
taxlaw-13767	352	8	at	at	ADP
taxlaw-13767	352	9	3	3	NUM
taxlaw-13767	352	10	;	;	PUNCT
taxlaw-13767	352	11	see	see	VERB
taxlaw-13767	352	12	also	also	ADV
taxlaw-13767	352	13	davis	davis	PROPN
taxlaw-13767	352	14	et	et	PROPN
taxlaw-13767	352	15	al	al	PROPN
taxlaw-13767	352	16	.	.	PROPN
taxlaw-13767	352	17	,	,	PUNCT
taxlaw-13767	352	18	supra	supra	PROPN
taxlaw-13767	352	19	note	note	PROPN
taxlaw-13767	352	20	21	21	NUM
taxlaw-13767	352	21	,	,	PUNCT
taxlaw-13767	352	22	at	at	ADP
taxlaw-13767	352	23	396	396	NUM
taxlaw-13767	352	24	(	(	PUNCT
taxlaw-13767	352	25	describing	describe	VERB
taxlaw-13767	352	26	findings	finding	NOUN
taxlaw-13767	352	27	of	of	ADP
taxlaw-13767	352	28	tigta	tigta	ADJ
taxlaw-13767	352	29	alimony	alimony	PROPN
taxlaw-13767	352	30	report	report	PROPN
taxlaw-13767	352	31	,	,	PUNCT
taxlaw-13767	352	32	supra	supra	PROPN
taxlaw-13767	352	33	note	note	PROPN
taxlaw-13767	352	34	66	66	NUM
taxlaw-13767	352	35	,	,	PUNCT
taxlaw-13767	352	36	at	at	ADP
taxlaw-13767	352	37	5	5	NUM
taxlaw-13767	352	38	)	)	PUNCT
taxlaw-13767	352	39	.	.	PUNCT
taxlaw-13767	353	1	https://perma.cc/e6y5-azwa	https://perma.cc/e6y5-azwa	PROPN
taxlaw-13767	353	2	144	144	NUM
taxlaw-13767	353	3	columbia	columbia	PROPN
taxlaw-13767	353	4	journal	journal	PROPN
taxlaw-13767	353	5	of	of	ADP
taxlaw-13767	353	6	tax	tax	NOUN
taxlaw-13767	353	7	law	law	NOUN
taxlaw-13767	353	8	[	[	X
taxlaw-13767	353	9	vol	vol	NOUN
taxlaw-13767	353	10	.	.	PUNCT
taxlaw-13767	354	1	16:2	16:2	NUM
taxlaw-13767	354	2	and	and	CCONJ
taxlaw-13767	354	3	there	there	PRON
taxlaw-13767	354	4	is	be	VERB
taxlaw-13767	354	5	no	no	DET
taxlaw-13767	354	6	income	income	NOUN
taxlaw-13767	354	7	for	for	ADP
taxlaw-13767	354	8	receiving	receive	VERB
taxlaw-13767	354	9	alimony	alimony	NOUN
taxlaw-13767	354	10	to	to	ADP
taxlaw-13767	354	11	the	the	DET
taxlaw-13767	354	12	recipient	recipient	NOUN
taxlaw-13767	354	13	-	-	PUNCT
taxlaw-13767	354	14	spouse	spouse	NOUN
taxlaw-13767	354	15	.	.	PUNCT
taxlaw-13767	355	1	this	this	PRON
taxlaw-13767	355	2	applies	apply	VERB
taxlaw-13767	355	3	to	to	ADP
taxlaw-13767	355	4	any	any	DET
taxlaw-13767	355	5	transfer	transfer	NOUN
taxlaw-13767	355	6	from	from	ADP
taxlaw-13767	355	7	one	one	NUM
taxlaw-13767	355	8	spouse	spouse	NOUN
taxlaw-13767	355	9	to	to	ADP
taxlaw-13767	355	10	the	the	DET
taxlaw-13767	355	11	other	other	ADJ
taxlaw-13767	355	12	under	under	ADP
taxlaw-13767	355	13	a	a	DET
taxlaw-13767	355	14	divorce	divorce	NOUN
taxlaw-13767	355	15	agreement	agreement	NOUN
taxlaw-13767	355	16	.	.	PUNCT
taxlaw-13767	356	1	it	it	PRON
taxlaw-13767	356	2	does	do	AUX
taxlaw-13767	356	3	not	not	PART
taxlaw-13767	356	4	matter	matter	VERB
taxlaw-13767	356	5	if	if	SCONJ
taxlaw-13767	356	6	the	the	DET
taxlaw-13767	356	7	payment	payment	NOUN
taxlaw-13767	356	8	is	be	AUX
taxlaw-13767	356	9	for	for	ADP
taxlaw-13767	356	10	alimony	alimony	NOUN
taxlaw-13767	356	11	support	support	NOUN
taxlaw-13767	356	12	,	,	PUNCT
taxlaw-13767	356	13	child	child	NOUN
taxlaw-13767	356	14	support	support	NOUN
taxlaw-13767	356	15	,	,	PUNCT
taxlaw-13767	356	16	or	or	CCONJ
taxlaw-13767	356	17	a	a	DET
taxlaw-13767	356	18	property	property	NOUN
taxlaw-13767	356	19	settlement	settlement	NOUN
taxlaw-13767	356	20	.	.	PUNCT
taxlaw-13767	357	1	the	the	DET
taxlaw-13767	357	2	tax	tax	NOUN
taxlaw-13767	357	3	consequences	consequence	NOUN
taxlaw-13767	357	4	are	be	AUX
taxlaw-13767	357	5	the	the	DET
taxlaw-13767	357	6	same	same	ADJ
taxlaw-13767	357	7	for	for	ADP
taxlaw-13767	357	8	all	all	DET
taxlaw-13767	357	9	three	three	NUM
taxlaw-13767	357	10	types	type	NOUN
taxlaw-13767	357	11	of	of	ADP
taxlaw-13767	357	12	transfers	transfer	NOUN
taxlaw-13767	357	13	.	.	PUNCT
taxlaw-13767	358	1	the	the	DET
taxlaw-13767	358	2	pre-2017	pre-2017	NOUN
taxlaw-13767	358	3	act	act	PROPN
taxlaw-13767	358	4	tax	tax	NOUN
taxlaw-13767	358	5	treatment	treatment	NOUN
taxlaw-13767	358	6	of	of	ADP
taxlaw-13767	358	7	alimony	alimony	NOUN
taxlaw-13767	358	8	was	be	AUX
taxlaw-13767	358	9	more	more	ADV
taxlaw-13767	358	10	complex	complex	ADJ
taxlaw-13767	358	11	.	.	PUNCT
taxlaw-13767	359	1	under	under	ADP
taxlaw-13767	359	2	those	those	DET
taxlaw-13767	359	3	rules	rule	NOUN
taxlaw-13767	359	4	,	,	PUNCT
taxlaw-13767	359	5	if	if	SCONJ
taxlaw-13767	359	6	the	the	DET
taxlaw-13767	359	7	requirements	requirement	NOUN
taxlaw-13767	359	8	of	of	ADP
taxlaw-13767	359	9	code	code	NOUN
taxlaw-13767	359	10	section	section	NOUN
taxlaw-13767	359	11	71	71	NUM
taxlaw-13767	359	12	were	be	AUX
taxlaw-13767	359	13	met	meet	VERB
taxlaw-13767	359	14	,	,	PUNCT
taxlaw-13767	359	15	the	the	DET
taxlaw-13767	359	16	payor	payor	NOUN
taxlaw-13767	359	17	-	-	PUNCT
taxlaw-13767	359	18	spouse	spouse	NOUN
taxlaw-13767	359	19	would	would	AUX
taxlaw-13767	359	20	receive	receive	VERB
taxlaw-13767	359	21	a	a	DET
taxlaw-13767	359	22	tax	tax	NOUN
taxlaw-13767	359	23	deduction	deduction	NOUN
taxlaw-13767	359	24	for	for	ADP
taxlaw-13767	359	25	the	the	DET
taxlaw-13767	359	26	amount	amount	NOUN
taxlaw-13767	359	27	of	of	ADP
taxlaw-13767	359	28	alimony	alimony	NOUN
taxlaw-13767	359	29	paid	pay	VERB
taxlaw-13767	359	30	and	and	CCONJ
taxlaw-13767	359	31	the	the	DET
taxlaw-13767	359	32	recipient	recipient	NOUN
taxlaw-13767	359	33	-	-	PUNCT
taxlaw-13767	359	34	spouse	spouse	NOUN
taxlaw-13767	359	35	would	would	AUX
taxlaw-13767	359	36	be	be	AUX
taxlaw-13767	359	37	required	require	VERB
taxlaw-13767	359	38	to	to	PART
taxlaw-13767	359	39	report	report	VERB
taxlaw-13767	359	40	the	the	DET
taxlaw-13767	359	41	alimony	alimony	NOUN
taxlaw-13767	359	42	received	receive	VERB
taxlaw-13767	359	43	as	as	ADP
taxlaw-13767	359	44	income	income	NOUN
taxlaw-13767	359	45	.	.	PUNCT
taxlaw-13767	360	1	it	it	PRON
taxlaw-13767	360	2	is	be	AUX
taxlaw-13767	360	3	worth	worth	ADJ
taxlaw-13767	360	4	reiterating	reiterate	VERB
taxlaw-13767	360	5	that	that	SCONJ
taxlaw-13767	360	6	this	this	DET
taxlaw-13767	360	7	tax	tax	NOUN
taxlaw-13767	360	8	treatment	treatment	NOUN
taxlaw-13767	360	9	was	be	AUX
taxlaw-13767	360	10	elective	elective	ADJ
taxlaw-13767	360	11	,	,	PUNCT
taxlaw-13767	360	12	not	not	PART
taxlaw-13767	360	13	required	require	VERB
taxlaw-13767	360	14	.	.	PUNCT
taxlaw-13767	361	1	there	there	PRON
taxlaw-13767	361	2	would	would	AUX
taxlaw-13767	361	3	be	be	AUX
taxlaw-13767	361	4	no	no	DET
taxlaw-13767	361	5	deduction	deduction	NOUN
taxlaw-13767	361	6	for	for	ADP
taxlaw-13767	361	7	the	the	DET
taxlaw-13767	361	8	payor	payor	NOUN
taxlaw-13767	361	9	-	-	PUNCT
taxlaw-13767	361	10	spouse	spouse	NOUN
taxlaw-13767	361	11	and	and	CCONJ
taxlaw-13767	361	12	no	no	DET
taxlaw-13767	361	13	income	income	NOUN
taxlaw-13767	361	14	to	to	ADP
taxlaw-13767	361	15	the	the	DET
taxlaw-13767	361	16	recipient	recipient	NOUN
taxlaw-13767	361	17	-	-	PUNCT
taxlaw-13767	361	18	spouse	spouse	NOUN
taxlaw-13767	361	19	if	if	SCONJ
taxlaw-13767	361	20	the	the	DET
taxlaw-13767	361	21	parties	party	NOUN
taxlaw-13767	361	22	agreed	agree	VERB
taxlaw-13767	361	23	in	in	ADP
taxlaw-13767	361	24	the	the	DET
taxlaw-13767	361	25	divorce	divorce	NOUN
taxlaw-13767	361	26	agreement	agreement	NOUN
taxlaw-13767	361	27	that	that	SCONJ
taxlaw-13767	361	28	alimony	alimony	NOUN
taxlaw-13767	361	29	payments	payment	NOUN
taxlaw-13767	361	30	would	would	AUX
taxlaw-13767	361	31	not	not	PART
taxlaw-13767	361	32	be	be	AUX
taxlaw-13767	361	33	income	income	NOUN
taxlaw-13767	361	34	to	to	ADP
taxlaw-13767	361	35	the	the	DET
taxlaw-13767	361	36	recipientspouse	recipientspouse	NOUN
taxlaw-13767	361	37	and	and	CCONJ
taxlaw-13767	361	38	would	would	AUX
taxlaw-13767	361	39	not	not	PART
taxlaw-13767	361	40	be	be	AUX
taxlaw-13767	361	41	deductible	deductible	ADJ
taxlaw-13767	361	42	by	by	ADP
taxlaw-13767	361	43	the	the	DET
taxlaw-13767	361	44	payor	payor	NOUN
taxlaw-13767	361	45	-	-	PUNCT
taxlaw-13767	361	46	spouse.71	spouse.71	NOUN
taxlaw-13767	361	47	that	that	PRON
taxlaw-13767	361	48	is	be	AUX
taxlaw-13767	361	49	to	to	PART
taxlaw-13767	361	50	say	say	VERB
taxlaw-13767	361	51	,	,	PUNCT
taxlaw-13767	361	52	the	the	DET
taxlaw-13767	361	53	parties	party	NOUN
taxlaw-13767	361	54	could	could	AUX
taxlaw-13767	361	55	elect	elect	VERB
taxlaw-13767	361	56	out	out	ADP
taxlaw-13767	361	57	of	of	ADP
taxlaw-13767	361	58	the	the	DET
taxlaw-13767	361	59	deduction	deduction	NOUN
taxlaw-13767	361	60	/	/	SYM
taxlaw-13767	361	61	income	income	NOUN
taxlaw-13767	361	62	system	system	NOUN
taxlaw-13767	361	63	and	and	CCONJ
taxlaw-13767	361	64	instead	instead	ADV
taxlaw-13767	361	65	apply	apply	VERB
taxlaw-13767	361	66	the	the	DET
taxlaw-13767	361	67	“	"	PUNCT
taxlaw-13767	361	68	old	old	ADJ
taxlaw-13767	361	69	”	"	PUNCT
taxlaw-13767	361	70	rules	rule	NOUN
taxlaw-13767	361	71	(	(	PUNCT
taxlaw-13767	361	72	which	which	PRON
taxlaw-13767	361	73	are	be	AUX
taxlaw-13767	361	74	now	now	ADV
taxlaw-13767	361	75	the	the	DET
taxlaw-13767	361	76	current	current	ADJ
taxlaw-13767	361	77	rules	rule	NOUN
taxlaw-13767	361	78	)	)	PUNCT
taxlaw-13767	361	79	.	.	PUNCT
taxlaw-13767	362	1	this	this	PRON
taxlaw-13767	362	2	meant	mean	VERB
taxlaw-13767	362	3	that	that	SCONJ
taxlaw-13767	362	4	the	the	DET
taxlaw-13767	362	5	pre-2017	pre-2017	NOUN
taxlaw-13767	362	6	act	act	NOUN
taxlaw-13767	362	7	system	system	NOUN
taxlaw-13767	362	8	provided	provide	VERB
taxlaw-13767	362	9	more	more	ADJ
taxlaw-13767	362	10	flexibility	flexibility	NOUN
taxlaw-13767	362	11	than	than	ADP
taxlaw-13767	362	12	the	the	DET
taxlaw-13767	362	13	current	current	ADJ
taxlaw-13767	362	14	regime	regime	NOUN
taxlaw-13767	362	15	.	.	PUNCT
taxlaw-13767	363	1	of	of	ADP
taxlaw-13767	363	2	course	course	NOUN
taxlaw-13767	363	3	,	,	PUNCT
taxlaw-13767	363	4	one	one	PRON
taxlaw-13767	363	5	might	might	AUX
taxlaw-13767	363	6	ask	ask	VERB
taxlaw-13767	363	7	why	why	SCONJ
taxlaw-13767	363	8	any	any	DET
taxlaw-13767	363	9	recipient	recipient	NOUN
taxlaw-13767	363	10	-	-	PUNCT
taxlaw-13767	363	11	spouse	spouse	NOUN
taxlaw-13767	363	12	would	would	AUX
taxlaw-13767	363	13	agree	agree	VERB
taxlaw-13767	363	14	to	to	PART
taxlaw-13767	363	15	treat	treat	VERB
taxlaw-13767	363	16	alimony	alimony	NOUN
taxlaw-13767	363	17	as	as	ADP
taxlaw-13767	363	18	income	income	NOUN
taxlaw-13767	363	19	to	to	ADP
taxlaw-13767	363	20	them	they	PRON
taxlaw-13767	363	21	if	if	SCONJ
taxlaw-13767	363	22	they	they	PRON
taxlaw-13767	363	23	could	could	AUX
taxlaw-13767	363	24	elect	elect	VERB
taxlaw-13767	363	25	to	to	PART
taxlaw-13767	363	26	make	make	VERB
taxlaw-13767	363	27	the	the	DET
taxlaw-13767	363	28	alimony	alimony	NOUN
taxlaw-13767	363	29	payments	payment	NOUN
taxlaw-13767	363	30	nontaxable	nontaxable	ADJ
taxlaw-13767	363	31	?	?	PUNCT
taxlaw-13767	364	1	the	the	DET
taxlaw-13767	364	2	answer	answer	NOUN
taxlaw-13767	364	3	is	be	AUX
taxlaw-13767	364	4	tax	tax	NOUN
taxlaw-13767	364	5	arbitrage	arbitrage	NOUN
taxlaw-13767	364	6	,	,	PUNCT
taxlaw-13767	364	7	which	which	PRON
taxlaw-13767	364	8	leads	lead	VERB
taxlaw-13767	364	9	to	to	ADP
taxlaw-13767	364	10	more	more	ADJ
taxlaw-13767	364	11	money	money	NOUN
taxlaw-13767	364	12	for	for	ADP
taxlaw-13767	364	13	both	both	DET
taxlaw-13767	364	14	parties	party	NOUN
taxlaw-13767	364	15	(	(	PUNCT
taxlaw-13767	364	16	to	to	ADP
taxlaw-13767	364	17	the	the	DET
taxlaw-13767	364	18	detriment	detriment	NOUN
taxlaw-13767	364	19	of	of	ADP
taxlaw-13767	364	20	the	the	DET
taxlaw-13767	364	21	government	government	NOUN
taxlaw-13767	364	22	)	)	PUNCT
taxlaw-13767	364	23	.	.	PUNCT
taxlaw-13767	365	1	take	take	VERB
taxlaw-13767	365	2	a	a	DET
taxlaw-13767	365	3	simple	simple	ADJ
taxlaw-13767	365	4	example	example	NOUN
taxlaw-13767	365	5	—	—	PUNCT
taxlaw-13767	365	6	assume	assume	VERB
taxlaw-13767	365	7	the	the	DET
taxlaw-13767	365	8	payor	payor	NOUN
taxlaw-13767	365	9	spouse	spouse	NOUN
taxlaw-13767	365	10	is	be	AUX
taxlaw-13767	365	11	in	in	ADP
taxlaw-13767	365	12	the	the	DET
taxlaw-13767	365	13	30	30	NUM
taxlaw-13767	365	14	percent	percent	NOUN
taxlaw-13767	365	15	tax	tax	NOUN
taxlaw-13767	365	16	bracket	bracket	NOUN
taxlaw-13767	365	17	and	and	CCONJ
taxlaw-13767	365	18	the	the	DET
taxlaw-13767	365	19	recipient	recipient	NOUN
taxlaw-13767	365	20	spouse	spouse	NOUN
taxlaw-13767	365	21	is	be	AUX
taxlaw-13767	365	22	in	in	ADP
taxlaw-13767	365	23	the	the	DET
taxlaw-13767	365	24	10	10	NUM
taxlaw-13767	365	25	percent	percent	NOUN
taxlaw-13767	365	26	tax	tax	NOUN
taxlaw-13767	365	27	bracket	bracket	NOUN
taxlaw-13767	365	28	.	.	PUNCT
taxlaw-13767	366	1	payor	payor	NOUN
taxlaw-13767	366	2	and	and	CCONJ
taxlaw-13767	366	3	recipient	recipient	NOUN
taxlaw-13767	366	4	agree	agree	VERB
taxlaw-13767	366	5	that	that	SCONJ
taxlaw-13767	366	6	the	the	DET
taxlaw-13767	366	7	alimony	alimony	NOUN
taxlaw-13767	366	8	payments	payment	NOUN
taxlaw-13767	366	9	should	should	AUX
taxlaw-13767	366	10	be	be	AUX
taxlaw-13767	366	11	around	around	ADP
taxlaw-13767	366	12	$	$	SYM
taxlaw-13767	366	13	20,000	20,000	NUM
taxlaw-13767	366	14	per	per	ADP
taxlaw-13767	366	15	year	year	NOUN
taxlaw-13767	366	16	.	.	PUNCT
taxlaw-13767	367	1	recipient	recipient	NOUN
taxlaw-13767	367	2	could	could	AUX
taxlaw-13767	367	3	demand	demand	VERB
taxlaw-13767	367	4	that	that	SCONJ
taxlaw-13767	367	5	the	the	DET
taxlaw-13767	367	6	parties	party	NOUN
taxlaw-13767	367	7	elect	elect	VERB
taxlaw-13767	367	8	to	to	PART
taxlaw-13767	367	9	apply	apply	VERB
taxlaw-13767	367	10	the	the	DET
taxlaw-13767	367	11	pre-2017	pre-2017	NOUN
taxlaw-13767	367	12	act	act	NOUN
taxlaw-13767	367	13	treatment	treatment	NOUN
taxlaw-13767	367	14	since	since	SCONJ
taxlaw-13767	367	15	that	that	PRON
taxlaw-13767	367	16	would	would	AUX
taxlaw-13767	367	17	mean	mean	VERB
taxlaw-13767	367	18	recipient	recipient	NOUN
taxlaw-13767	367	19	would	would	AUX
taxlaw-13767	367	20	not	not	PART
taxlaw-13767	367	21	have	have	VERB
taxlaw-13767	367	22	to	to	PART
taxlaw-13767	367	23	report	report	VERB
taxlaw-13767	367	24	the	the	DET
taxlaw-13767	367	25	$	$	SYM
taxlaw-13767	367	26	20,000	20,000	NUM
taxlaw-13767	367	27	alimony	alimony	NOUN
taxlaw-13767	367	28	payments	payment	NOUN
taxlaw-13767	367	29	as	as	ADP
taxlaw-13767	367	30	income	income	NOUN
taxlaw-13767	367	31	.	.	PUNCT
taxlaw-13767	368	1	however	however	ADV
taxlaw-13767	368	2	,	,	PUNCT
taxlaw-13767	368	3	such	such	ADJ
taxlaw-13767	368	4	treatment	treatment	NOUN
taxlaw-13767	368	5	also	also	ADV
taxlaw-13767	368	6	means	mean	VERB
taxlaw-13767	368	7	no	no	DET
taxlaw-13767	368	8	deduction	deduction	NOUN
taxlaw-13767	368	9	to	to	ADP
taxlaw-13767	368	10	payor	payor	NOUN
taxlaw-13767	368	11	.	.	PUNCT
taxlaw-13767	369	1	instead	instead	ADV
taxlaw-13767	369	2	,	,	PUNCT
taxlaw-13767	369	3	it	it	PRON
taxlaw-13767	369	4	would	would	AUX
taxlaw-13767	369	5	be	be	AUX
taxlaw-13767	369	6	in	in	ADP
taxlaw-13767	369	7	both	both	DET
taxlaw-13767	369	8	parties	party	NOUN
taxlaw-13767	369	9	’	’	PART
taxlaw-13767	369	10	interest	interest	NOUN
taxlaw-13767	369	11	to	to	PART
taxlaw-13767	369	12	allow	allow	VERB
taxlaw-13767	369	13	recipient	recipient	NOUN
taxlaw-13767	369	14	to	to	PART
taxlaw-13767	369	15	take	take	VERB
taxlaw-13767	369	16	the	the	DET
taxlaw-13767	369	17	deduction	deduction	NOUN
taxlaw-13767	369	18	in	in	ADP
taxlaw-13767	369	19	exchange	exchange	NOUN
taxlaw-13767	369	20	for	for	ADP
taxlaw-13767	369	21	a	a	DET
taxlaw-13767	369	22	higher	high	ADJ
taxlaw-13767	369	23	alimony	alimony	NOUN
taxlaw-13767	369	24	payout	payout	NOUN
taxlaw-13767	369	25	.	.	PUNCT
taxlaw-13767	370	1	in	in	ADP
taxlaw-13767	370	2	a	a	DET
taxlaw-13767	370	3	30	30	NUM
taxlaw-13767	370	4	percent	percent	NOUN
taxlaw-13767	370	5	tax	tax	NOUN
taxlaw-13767	370	6	bracket	bracket	NOUN
taxlaw-13767	370	7	,	,	PUNCT
taxlaw-13767	370	8	a	a	DET
taxlaw-13767	370	9	deduction	deduction	NOUN
taxlaw-13767	370	10	is	be	AUX
taxlaw-13767	370	11	worth	worth	ADJ
taxlaw-13767	370	12	$	$	SYM
taxlaw-13767	370	13	6,000	6,000	NUM
taxlaw-13767	370	14	in	in	ADP
taxlaw-13767	370	15	tax	tax	NOUN
taxlaw-13767	370	16	savings	saving	NOUN
taxlaw-13767	370	17	to	to	PART
taxlaw-13767	370	18	payor	payor	VERB
taxlaw-13767	370	19	.	.	PUNCT
taxlaw-13767	371	1	if	if	SCONJ
taxlaw-13767	371	2	the	the	DET
taxlaw-13767	371	3	payment	payment	NOUN
taxlaw-13767	371	4	is	be	AUX
taxlaw-13767	371	5	income	income	NOUN
taxlaw-13767	371	6	to	to	ADP
taxlaw-13767	371	7	recipient	recipient	NOUN
taxlaw-13767	371	8	,	,	PUNCT
taxlaw-13767	371	9	he	he	PRON
taxlaw-13767	371	10	will	will	AUX
taxlaw-13767	371	11	pay	pay	VERB
taxlaw-13767	371	12	$	$	SYM
taxlaw-13767	371	13	2,000	2,000	NUM
taxlaw-13767	371	14	in	in	ADP
taxlaw-13767	371	15	taxes	taxis	NOUN
taxlaw-13767	371	16	on	on	ADP
taxlaw-13767	371	17	the	the	DET
taxlaw-13767	371	18	alimony	alimony	NOUN
taxlaw-13767	371	19	received	receive	VERB
taxlaw-13767	371	20	.	.	PUNCT
taxlaw-13767	372	1	therefore	therefore	ADV
taxlaw-13767	372	2	,	,	PUNCT
taxlaw-13767	372	3	payor	payor	NOUN
taxlaw-13767	372	4	can	can	AUX
taxlaw-13767	372	5	offer	offer	VERB
taxlaw-13767	372	6	to	to	PART
taxlaw-13767	372	7	pay	pay	VERB
taxlaw-13767	372	8	recipient	recipient	NOUN
taxlaw-13767	372	9	$	$	SYM
taxlaw-13767	372	10	25,000	25,000	NUM
taxlaw-13767	372	11	in	in	ADP
taxlaw-13767	372	12	alimony	alimony	NOUN
taxlaw-13767	372	13	if	if	SCONJ
taxlaw-13767	372	14	recipient	recipient	NOUN
taxlaw-13767	372	15	agrees	agree	VERB
taxlaw-13767	372	16	to	to	ADP
taxlaw-13767	372	17	the	the	DET
taxlaw-13767	372	18	deduction	deduction	NOUN
taxlaw-13767	372	19	/	/	SYM
taxlaw-13767	372	20	income	income	NOUN
taxlaw-13767	372	21	treatment	treatment	NOUN
taxlaw-13767	372	22	.	.	PUNCT
taxlaw-13767	373	1	payor	payor	PROPN
taxlaw-13767	373	2	has	have	VERB
taxlaw-13767	373	3	$	$	SYM
taxlaw-13767	373	4	7,500	7,500	NUM
taxlaw-13767	373	5	in	in	ADP
taxlaw-13767	373	6	tax	tax	NOUN
taxlaw-13767	373	7	savings	saving	NOUN
taxlaw-13767	373	8	so	so	SCONJ
taxlaw-13767	373	9	her	her	PRON
taxlaw-13767	373	10	total	total	ADJ
taxlaw-13767	373	11	payout	payout	NOUN
taxlaw-13767	373	12	of	of	ADP
taxlaw-13767	373	13	$	$	SYM
taxlaw-13767	373	14	17,500	17,500	NUM
taxlaw-13767	373	15	is	be	AUX
taxlaw-13767	373	16	less	less	ADJ
taxlaw-13767	373	17	than	than	ADP
taxlaw-13767	373	18	the	the	DET
taxlaw-13767	373	19	$	$	SYM
taxlaw-13767	373	20	20,000	20,000	NUM
taxlaw-13767	373	21	it	it	PRON
taxlaw-13767	373	22	would	would	AUX
taxlaw-13767	373	23	be	be	AUX
taxlaw-13767	373	24	without	without	ADP
taxlaw-13767	373	25	the	the	DET
taxlaw-13767	373	26	deduction	deduction	NOUN
taxlaw-13767	373	27	.	.	PUNCT
taxlaw-13767	374	1	recipient	recipient	NOUN
taxlaw-13767	374	2	has	have	VERB
taxlaw-13767	374	3	an	an	DET
taxlaw-13767	374	4	income	income	NOUN
taxlaw-13767	374	5	of	of	ADP
taxlaw-13767	374	6	$	$	SYM
taxlaw-13767	374	7	25,000	25,000	NUM
taxlaw-13767	374	8	,	,	PUNCT
taxlaw-13767	374	9	but	but	CCONJ
taxlaw-13767	374	10	,	,	PUNCT
taxlaw-13767	374	11	after	after	ADP
taxlaw-13767	374	12	paying	pay	VERB
taxlaw-13767	374	13	$	$	SYM
taxlaw-13767	374	14	2,500	2,500	NUM
taxlaw-13767	374	15	in	in	ADP
taxlaw-13767	374	16	taxes	taxis	NOUN
taxlaw-13767	374	17	,	,	PUNCT
taxlaw-13767	374	18	he	he	PRON
taxlaw-13767	374	19	still	still	ADV
taxlaw-13767	374	20	ends	end	VERB
taxlaw-13767	374	21	up	up	ADP
taxlaw-13767	374	22	with	with	ADP
taxlaw-13767	374	23	$	$	SYM
taxlaw-13767	374	24	22,500	22,500	NUM
taxlaw-13767	374	25	—	—	PUNCT
taxlaw-13767	374	26	more	more	ADJ
taxlaw-13767	374	27	than	than	SCONJ
taxlaw-13767	374	28	he	he	PRON
taxlaw-13767	374	29	would	would	AUX
taxlaw-13767	374	30	have	have	VERB
taxlaw-13767	374	31	if	if	SCONJ
taxlaw-13767	374	32	he	he	PRON
taxlaw-13767	374	33	had	have	AUX
taxlaw-13767	374	34	received	receive	VERB
taxlaw-13767	374	35	$	$	SYM
taxlaw-13767	374	36	20,000	20,000	NUM
taxlaw-13767	374	37	tax	tax	NOUN
taxlaw-13767	374	38	-	-	PUNCT
taxlaw-13767	374	39	free	free	ADJ
taxlaw-13767	374	40	.	.	PUNCT
taxlaw-13767	375	1	this	this	PRON
taxlaw-13767	375	2	illustrates	illustrate	VERB
taxlaw-13767	375	3	one	one	NUM
taxlaw-13767	375	4	normative	normative	ADJ
taxlaw-13767	375	5	reason	reason	NOUN
taxlaw-13767	375	6	why	why	SCONJ
taxlaw-13767	375	7	the	the	DET
taxlaw-13767	375	8	pre-2017	pre-2017	NOUN
taxlaw-13767	375	9	act	act	NOUN
taxlaw-13767	375	10	system	system	NOUN
taxlaw-13767	375	11	was	be	AUX
taxlaw-13767	375	12	preferable	preferable	ADJ
taxlaw-13767	375	13	:	:	PUNCT
taxlaw-13767	375	14	it	it	PRON
taxlaw-13767	375	15	allowed	allow	VERB
taxlaw-13767	375	16	the	the	DET
taxlaw-13767	375	17	recipient	recipient	NOUN
taxlaw-13767	375	18	spouses	spouse	NOUN
taxlaw-13767	375	19	to	to	PART
taxlaw-13767	375	20	receive	receive	VERB
taxlaw-13767	375	21	more	more	ADJ
taxlaw-13767	375	22	money	money	NOUN
taxlaw-13767	375	23	,	,	PUNCT
taxlaw-13767	375	24	after	after	ADP
taxlaw-13767	375	25	tax	tax	NOUN
taxlaw-13767	375	26	,	,	PUNCT
taxlaw-13767	375	27	than	than	ADP
taxlaw-13767	375	28	under	under	ADP
taxlaw-13767	375	29	the	the	DET
taxlaw-13767	375	30	current	current	ADJ
taxlaw-13767	375	31	rules	rule	NOUN
taxlaw-13767	375	32	.	.	PUNCT
taxlaw-13767	376	1	the	the	DET
taxlaw-13767	376	2	price	price	NOUN
taxlaw-13767	376	3	of	of	ADP
taxlaw-13767	376	4	this	this	PRON
taxlaw-13767	376	5	,	,	PUNCT
taxlaw-13767	376	6	of	of	ADP
taxlaw-13767	376	7	course	course	NOUN
taxlaw-13767	376	8	,	,	PUNCT
taxlaw-13767	376	9	is	be	AUX
taxlaw-13767	376	10	less	less	ADJ
taxlaw-13767	376	11	tax	tax	NOUN
taxlaw-13767	376	12	dollars	dollar	NOUN
taxlaw-13767	376	13	for	for	ADP
taxlaw-13767	376	14	the	the	DET
taxlaw-13767	376	15	government	government	NOUN
taxlaw-13767	376	16	.	.	PUNCT
taxlaw-13767	377	1	but	but	CCONJ
taxlaw-13767	377	2	this	this	DET
taxlaw-13767	377	3	“	"	PUNCT
taxlaw-13767	377	4	cost	cost	NOUN
taxlaw-13767	377	5	”	"	PUNCT
taxlaw-13767	377	6	to	to	ADP
taxlaw-13767	377	7	the	the	DET
taxlaw-13767	377	8	government	government	NOUN
taxlaw-13767	377	9	is	be	AUX
taxlaw-13767	377	10	severely	severely	ADV
taxlaw-13767	377	11	overstated	overstate	VERB
taxlaw-13767	377	12	.	.	PUNCT
taxlaw-13767	378	1	as	as	SCONJ
taxlaw-13767	378	2	recognized	recognize	VERB
taxlaw-13767	378	3	by	by	ADP
taxlaw-13767	378	4	professor	professor	NOUN
taxlaw-13767	378	5	geier	geier	NOUN
taxlaw-13767	378	6	,	,	PUNCT
taxlaw-13767	378	7	allowing	allow	VERB
taxlaw-13767	378	8	divorced	divorce	VERB
taxlaw-13767	378	9	parties	party	NOUN
taxlaw-13767	378	10	to	to	PART
taxlaw-13767	378	11	shift	shift	VERB
taxlaw-13767	378	12	alimony	alimony	NOUN
taxlaw-13767	378	13	payments	payment	NOUN
taxlaw-13767	378	14	into	into	ADP
taxlaw-13767	378	15	the	the	DET
taxlaw-13767	378	16	lower	low	ADJ
taxlaw-13767	378	17	-	-	PUNCT
taxlaw-13767	378	18	income	income	NOUN
taxlaw-13767	378	19	spouse	spouse	NOUN
taxlaw-13767	378	20	’s	’s	PART
taxlaw-13767	378	21	tax	tax	NOUN
taxlaw-13767	378	22	bracket	bracket	NOUN
taxlaw-13767	378	23	merely	merely	ADV
taxlaw-13767	378	24	extends	extend	VERB
taxlaw-13767	378	25	the	the	DET
taxlaw-13767	378	26	tax	tax	NOUN
taxlaw-13767	378	27	benefits	benefit	NOUN
taxlaw-13767	378	28	of	of	ADP
taxlaw-13767	378	29	marriage	marriage	NOUN
taxlaw-13767	378	30	into	into	ADP
taxlaw-13767	378	31	divorce.72	divorce.72	NOUN
taxlaw-13767	378	32	thus	thus	ADV
taxlaw-13767	378	33	,	,	PUNCT
taxlaw-13767	378	34	the	the	DET
taxlaw-13767	378	35	government	government	NOUN
taxlaw-13767	378	36	is	be	AUX
taxlaw-13767	378	37	not	not	PART
taxlaw-13767	378	38	really	really	ADV
taxlaw-13767	378	39	“	"	PUNCT
taxlaw-13767	378	40	losing	lose	VERB
taxlaw-13767	378	41	”	"	PUNCT
taxlaw-13767	378	42	money	money	NOUN
taxlaw-13767	378	43	—	—	PUNCT
taxlaw-13767	378	44	it	it	PRON
taxlaw-13767	378	45	is	be	AUX
taxlaw-13767	378	46	not	not	PART
taxlaw-13767	378	47	recouping	recoup	VERB
taxlaw-13767	378	48	tax	tax	NOUN
taxlaw-13767	378	49	dollars	dollar	NOUN
taxlaw-13767	378	50	paid	pay	VERB
taxlaw-13767	378	51	by	by	ADP
taxlaw-13767	378	52	a	a	DET
taxlaw-13767	378	53	couple	couple	NOUN
taxlaw-13767	378	54	who	who	PRON
taxlaw-13767	378	55	were	be	AUX
taxlaw-13767	378	56	once	once	ADV
taxlaw-13767	378	57	married	married	ADJ
taxlaw-13767	378	58	and	and	CCONJ
taxlaw-13767	378	59	continue	continue	VERB
taxlaw-13767	378	60	to	to	PART
taxlaw-13767	378	61	live	live	VERB
taxlaw-13767	378	62	in	in	ADP
taxlaw-13767	378	63	part	part	NOUN
taxlaw-13767	378	64	off	off	ADP
taxlaw-13767	378	65	of	of	ADP
taxlaw-13767	378	66	one	one	NUM
taxlaw-13767	378	67	spouse	spouse	NOUN
taxlaw-13767	378	68	’s	’s	PART
taxlaw-13767	378	69	higher	high	ADJ
taxlaw-13767	378	70	income	income	NOUN
taxlaw-13767	378	71	,	,	PUNCT
taxlaw-13767	378	72	as	as	SCONJ
taxlaw-13767	378	73	they	they	PRON
taxlaw-13767	378	74	did	do	VERB
taxlaw-13767	378	75	in	in	ADP
taxlaw-13767	378	76	marriage	marriage	NOUN
taxlaw-13767	378	77	.	.	PUNCT
taxlaw-13767	379	1	in	in	ADP
taxlaw-13767	379	2	any	any	DET
taxlaw-13767	379	3	event	event	NOUN
taxlaw-13767	379	4	,	,	PUNCT
taxlaw-13767	379	5	as	as	SCONJ
taxlaw-13767	379	6	discussed	discuss	VERB
taxlaw-13767	379	7	in	in	ADP
taxlaw-13767	379	8	part	part	NOUN
taxlaw-13767	379	9	iv	iv	NOUN
taxlaw-13767	379	10	,	,	PUNCT
taxlaw-13767	379	11	any	any	DET
taxlaw-13767	379	12	cost	cost	NOUN
taxlaw-13767	379	13	to	to	ADP
taxlaw-13767	379	14	the	the	DET
taxlaw-13767	379	15	government	government	NOUN
taxlaw-13767	379	16	is	be	AUX
taxlaw-13767	379	17	outweighed	outweigh	VERB
taxlaw-13767	379	18	by	by	ADP
taxlaw-13767	379	19	the	the	DET
taxlaw-13767	379	20	benefits	benefit	NOUN
taxlaw-13767	379	21	71	71	NUM
taxlaw-13767	379	22	see	see	NOUN
taxlaw-13767	379	23	i.r.c	i.r.c	NOUN
taxlaw-13767	379	24	.	.	PUNCT
taxlaw-13767	380	1	§	§	PROPN
taxlaw-13767	380	2	71(b)(1)(b	71(b)(1)(b	NUM
taxlaw-13767	380	3	)	)	PUNCT
taxlaw-13767	380	4	(	(	PUNCT
taxlaw-13767	380	5	2012	2012	NUM
taxlaw-13767	380	6	)	)	PUNCT
taxlaw-13767	380	7	.	.	PUNCT
taxlaw-13767	381	1	72	72	NUM
taxlaw-13767	381	2	see	see	VERB
taxlaw-13767	381	3	geier	geier	NOUN
taxlaw-13767	381	4	,	,	PUNCT
taxlaw-13767	381	5	supra	supra	PROPN
taxlaw-13767	381	6	note	note	NOUN
taxlaw-13767	381	7	22	22	NUM
taxlaw-13767	381	8	,	,	PUNCT
taxlaw-13767	381	9	at	at	ADP
taxlaw-13767	381	10	365	365	NUM
taxlaw-13767	381	11	.	.	PUNCT
taxlaw-13767	381	12	2025	2025	NUM
taxlaw-13767	381	13	]	]	PUNCT
taxlaw-13767	381	14	the	the	DET
taxlaw-13767	381	15	flip	flip	NOUN
taxlaw-13767	381	16	and	and	CCONJ
taxlaw-13767	381	17	flop	flop	NOUN
taxlaw-13767	381	18	of	of	ADP
taxlaw-13767	381	19	taxing	tax	VERB
taxlaw-13767	381	20	alimony	alimony	NOUN
taxlaw-13767	381	21	145	145	NUM
taxlaw-13767	381	22	of	of	ADP
taxlaw-13767	381	23	increased	increase	VERB
taxlaw-13767	381	24	payments	payment	NOUN
taxlaw-13767	381	25	to	to	ADP
taxlaw-13767	381	26	recipient	recipient	NOUN
taxlaw-13767	381	27	spouses	spouse	NOUN
taxlaw-13767	381	28	and	and	CCONJ
taxlaw-13767	381	29	the	the	DET
taxlaw-13767	381	30	progressivity	progressivity	NOUN
taxlaw-13767	381	31	served	serve	VERB
taxlaw-13767	381	32	by	by	ADP
taxlaw-13767	381	33	allowing	allow	VERB
taxlaw-13767	381	34	the	the	DET
taxlaw-13767	381	35	deduction	deduction	NOUN
taxlaw-13767	381	36	.	.	PUNCT
taxlaw-13767	382	1	still	still	ADV
taxlaw-13767	382	2	,	,	PUNCT
taxlaw-13767	382	3	some	some	PRON
taxlaw-13767	382	4	have	have	AUX
taxlaw-13767	382	5	argued	argue	VERB
taxlaw-13767	382	6	that	that	SCONJ
taxlaw-13767	382	7	the	the	DET
taxlaw-13767	382	8	current	current	ADJ
taxlaw-13767	382	9	tax	tax	NOUN
taxlaw-13767	382	10	treatment	treatment	NOUN
taxlaw-13767	382	11	is	be	AUX
taxlaw-13767	382	12	the	the	DET
taxlaw-13767	382	13	appropriate	appropriate	ADJ
taxlaw-13767	382	14	approach	approach	NOUN
taxlaw-13767	382	15	for	for	ADP
taxlaw-13767	382	16	tax	tax	NOUN
taxlaw-13767	382	17	policy	policy	NOUN
taxlaw-13767	382	18	purposes	purpose	NOUN
taxlaw-13767	382	19	.	.	PUNCT
taxlaw-13767	383	1	professors	professor	NOUN
taxlaw-13767	383	2	tessa	tessa	PROPN
taxlaw-13767	383	3	davis	davis	PROPN
taxlaw-13767	383	4	,	,	PUNCT
taxlaw-13767	383	5	amy	amy	PROPN
taxlaw-13767	383	6	soled	sole	VERB
taxlaw-13767	383	7	,	,	PUNCT
taxlaw-13767	383	8	and	and	CCONJ
taxlaw-13767	383	9	jay	jay	AUX
taxlaw-13767	383	10	soled	sole	VERB
taxlaw-13767	383	11	have	have	AUX
taxlaw-13767	383	12	argued	argue	VERB
taxlaw-13767	383	13	that	that	SCONJ
taxlaw-13767	383	14	shifting	shift	VERB
taxlaw-13767	383	15	the	the	DET
taxlaw-13767	383	16	tax	tax	NOUN
taxlaw-13767	383	17	burden	burden	NOUN
taxlaw-13767	383	18	back	back	ADV
taxlaw-13767	383	19	to	to	ADP
taxlaw-13767	383	20	the	the	DET
taxlaw-13767	383	21	payor	payor	NOUN
taxlaw-13767	383	22	-	-	PUNCT
taxlaw-13767	383	23	spouse	spouse	NOUN
taxlaw-13767	383	24	is	be	AUX
taxlaw-13767	383	25	the	the	DET
taxlaw-13767	383	26	better	well	ADJ
taxlaw-13767	383	27	approach.73	approach.73	NOUN
taxlaw-13767	383	28	their	their	PRON
taxlaw-13767	383	29	argument	argument	NOUN
taxlaw-13767	383	30	proceeds	proceed	VERB
taxlaw-13767	383	31	in	in	ADP
taxlaw-13767	383	32	two	two	NUM
taxlaw-13767	383	33	parts	part	NOUN
taxlaw-13767	383	34	.	.	PUNCT
taxlaw-13767	384	1	first	first	ADV
taxlaw-13767	384	2	,	,	PUNCT
taxlaw-13767	384	3	they	they	PRON
taxlaw-13767	384	4	contend	contend	VERB
taxlaw-13767	384	5	that	that	SCONJ
taxlaw-13767	384	6	the	the	DET
taxlaw-13767	384	7	tax	tax	NOUN
taxlaw-13767	384	8	code	code	NOUN
taxlaw-13767	384	9	should	should	AUX
taxlaw-13767	384	10	affirmatively	affirmatively	ADV
taxlaw-13767	384	11	allocate	allocate	VERB
taxlaw-13767	384	12	the	the	DET
taxlaw-13767	384	13	tax	tax	NOUN
taxlaw-13767	384	14	burden	burden	NOUN
taxlaw-13767	384	15	of	of	ADP
taxlaw-13767	384	16	alimony	alimony	NOUN
taxlaw-13767	384	17	instead	instead	ADV
taxlaw-13767	384	18	of	of	ADP
taxlaw-13767	384	19	leaving	leave	VERB
taxlaw-13767	384	20	divorced	divorced	ADJ
taxlaw-13767	384	21	couples	couple	NOUN
taxlaw-13767	384	22	the	the	DET
taxlaw-13767	384	23	flexibility	flexibility	NOUN
taxlaw-13767	384	24	to	to	PART
taxlaw-13767	384	25	allocate	allocate	VERB
taxlaw-13767	384	26	the	the	DET
taxlaw-13767	384	27	burden	burden	NOUN
taxlaw-13767	384	28	among	among	ADP
taxlaw-13767	384	29	themselves	themselves	PRON
taxlaw-13767	384	30	to	to	PART
taxlaw-13767	384	31	avoid	avoid	VERB
taxlaw-13767	384	32	lowering	lower	VERB
taxlaw-13767	384	33	their	their	PRON
taxlaw-13767	384	34	overall	overall	ADJ
taxlaw-13767	384	35	tax	tax	NOUN
taxlaw-13767	384	36	burden.74	burden.74	NOUN
taxlaw-13767	384	37	second	second	ADJ
taxlaw-13767	384	38	,	,	PUNCT
taxlaw-13767	384	39	they	they	PRON
taxlaw-13767	384	40	argue	argue	VERB
taxlaw-13767	384	41	that	that	SCONJ
taxlaw-13767	384	42	the	the	DET
taxlaw-13767	384	43	payor	payor	NOUN
taxlaw-13767	384	44	-	-	PUNCT
taxlaw-13767	384	45	spouse	spouse	NOUN
taxlaw-13767	384	46	is	be	AUX
taxlaw-13767	384	47	the	the	DET
taxlaw-13767	384	48	proper	proper	ADJ
taxlaw-13767	384	49	party	party	NOUN
taxlaw-13767	384	50	to	to	PART
taxlaw-13767	384	51	bear	bear	VERB
taxlaw-13767	384	52	the	the	DET
taxlaw-13767	384	53	incidence	incidence	NOUN
taxlaw-13767	384	54	of	of	ADP
taxlaw-13767	384	55	taxation	taxation	NOUN
taxlaw-13767	384	56	.	.	PUNCT
taxlaw-13767	385	1	the	the	DET
taxlaw-13767	385	2	code	code	NOUN
taxlaw-13767	385	3	has	have	AUX
taxlaw-13767	385	4	long	long	ADV
taxlaw-13767	385	5	treated	treat	VERB
taxlaw-13767	385	6	married	married	ADJ
taxlaw-13767	385	7	couples	couple	NOUN
taxlaw-13767	385	8	as	as	ADP
taxlaw-13767	385	9	a	a	DET
taxlaw-13767	385	10	single	single	ADJ
taxlaw-13767	385	11	taxable	taxable	ADJ
taxlaw-13767	385	12	unit	unit	NOUN
taxlaw-13767	385	13	to	to	PART
taxlaw-13767	385	14	prevent	prevent	VERB
taxlaw-13767	385	15	tax	tax	NOUN
taxlaw-13767	385	16	avoidance	avoidance	NOUN
taxlaw-13767	385	17	collusion.75	collusion.75	VERB
taxlaw-13767	385	18	additionally	additionally	ADV
taxlaw-13767	385	19	,	,	PUNCT
taxlaw-13767	385	20	as	as	SCONJ
taxlaw-13767	385	21	professors	professor	NOUN
taxlaw-13767	385	22	davis	davis	PROPN
taxlaw-13767	385	23	,	,	PUNCT
taxlaw-13767	385	24	soled	sole	VERB
taxlaw-13767	385	25	,	,	PUNCT
taxlaw-13767	385	26	and	and	CCONJ
taxlaw-13767	385	27	soled	sole	VERB
taxlaw-13767	385	28	suggest	suggest	VERB
taxlaw-13767	385	29	there	there	PRON
taxlaw-13767	385	30	is	be	VERB
taxlaw-13767	385	31	a	a	DET
taxlaw-13767	385	32	similar	similar	ADJ
taxlaw-13767	385	33	incentive	incentive	NOUN
taxlaw-13767	385	34	to	to	PART
taxlaw-13767	385	35	work	work	VERB
taxlaw-13767	385	36	together	together	ADV
taxlaw-13767	385	37	in	in	ADP
taxlaw-13767	385	38	dividing	divide	VERB
taxlaw-13767	385	39	assets	asset	NOUN
taxlaw-13767	385	40	after	after	ADP
taxlaw-13767	385	41	the	the	DET
taxlaw-13767	385	42	marriage	marriage	NOUN
taxlaw-13767	385	43	ends.76	ends.76	PROPN
taxlaw-13767	385	44	because	because	SCONJ
taxlaw-13767	385	45	the	the	DET
taxlaw-13767	385	46	parties	party	NOUN
taxlaw-13767	385	47	continue	continue	VERB
taxlaw-13767	385	48	to	to	PART
taxlaw-13767	385	49	share	share	VERB
taxlaw-13767	385	50	a	a	DET
taxlaw-13767	385	51	“	"	PUNCT
taxlaw-13767	385	52	common	common	ADJ
taxlaw-13767	385	53	tax	tax	NOUN
taxlaw-13767	385	54	minimization	minimization	NOUN
taxlaw-13767	385	55	agenda	agenda	NOUN
taxlaw-13767	385	56	,	,	PUNCT
taxlaw-13767	385	57	”	"	PUNCT
taxlaw-13767	385	58	the	the	DET
taxlaw-13767	385	59	authors	author	NOUN
taxlaw-13767	385	60	argue	argue	VERB
taxlaw-13767	385	61	that	that	SCONJ
taxlaw-13767	385	62	the	the	DET
taxlaw-13767	385	63	tax	tax	NOUN
taxlaw-13767	385	64	code	code	NOUN
taxlaw-13767	385	65	should	should	AUX
taxlaw-13767	385	66	place	place	VERB
taxlaw-13767	385	67	the	the	DET
taxlaw-13767	385	68	tax	tax	NOUN
taxlaw-13767	385	69	burden	burden	NOUN
taxlaw-13767	385	70	on	on	ADP
taxlaw-13767	385	71	one	one	NUM
taxlaw-13767	385	72	party	party	NOUN
taxlaw-13767	385	73	to	to	PART
taxlaw-13767	385	74	avoid	avoid	VERB
taxlaw-13767	385	75	collusion	collusion	NOUN
taxlaw-13767	385	76	.	.	PUNCT
taxlaw-13767	386	1	the	the	DET
taxlaw-13767	386	2	authors	author	NOUN
taxlaw-13767	386	3	realize	realize	VERB
taxlaw-13767	386	4	that	that	SCONJ
taxlaw-13767	386	5	this	this	DET
taxlaw-13767	386	6	argument	argument	NOUN
taxlaw-13767	386	7	does	do	AUX
taxlaw-13767	386	8	not	not	PART
taxlaw-13767	386	9	end	end	VERB
taxlaw-13767	386	10	the	the	DET
taxlaw-13767	386	11	discussion	discussion	NOUN
taxlaw-13767	386	12	of	of	ADP
taxlaw-13767	386	13	how	how	SCONJ
taxlaw-13767	386	14	alimony	alimony	NOUN
taxlaw-13767	386	15	and	and	CCONJ
taxlaw-13767	386	16	related	related	ADJ
taxlaw-13767	386	17	payments	payment	NOUN
taxlaw-13767	386	18	should	should	AUX
taxlaw-13767	386	19	be	be	AUX
taxlaw-13767	386	20	taxed	tax	VERB
taxlaw-13767	386	21	.	.	PUNCT
taxlaw-13767	387	1	the	the	DET
taxlaw-13767	387	2	divorced	divorce	VERB
taxlaw-13767	387	3	parties	party	NOUN
taxlaw-13767	387	4	were	be	AUX
taxlaw-13767	387	5	treated	treat	VERB
taxlaw-13767	387	6	as	as	ADP
taxlaw-13767	387	7	a	a	DET
taxlaw-13767	387	8	single	single	ADJ
taxlaw-13767	387	9	economic	economic	ADJ
taxlaw-13767	387	10	unit	unit	NOUN
taxlaw-13767	387	11	under	under	ADP
taxlaw-13767	387	12	both	both	CCONJ
taxlaw-13767	387	13	the	the	DET
taxlaw-13767	387	14	pre-1942	pre-1942	NOUN
taxlaw-13767	387	15	treatment	treatment	NOUN
taxlaw-13767	387	16	(	(	PUNCT
taxlaw-13767	387	17	where	where	SCONJ
taxlaw-13767	387	18	there	there	PRON
taxlaw-13767	387	19	was	be	VERB
taxlaw-13767	387	20	no	no	DET
taxlaw-13767	387	21	deduction	deduction	NOUN
taxlaw-13767	387	22	for	for	ADP
taxlaw-13767	387	23	the	the	DET
taxlaw-13767	387	24	payor	payor	NOUN
taxlaw-13767	387	25	-	-	PUNCT
taxlaw-13767	387	26	spouse	spouse	NOUN
taxlaw-13767	387	27	and	and	CCONJ
taxlaw-13767	387	28	no	no	DET
taxlaw-13767	387	29	income	income	NOUN
taxlaw-13767	387	30	to	to	ADP
taxlaw-13767	387	31	the	the	DET
taxlaw-13767	387	32	recipient	recipient	NOUN
taxlaw-13767	387	33	-	-	PUNCT
taxlaw-13767	387	34	spouse	spouse	NOUN
taxlaw-13767	387	35	)	)	PUNCT
taxlaw-13767	387	36	and	and	CCONJ
taxlaw-13767	387	37	the	the	DET
taxlaw-13767	387	38	1942–1984	1942–1984	NUM
taxlaw-13767	387	39	system	system	NOUN
taxlaw-13767	387	40	(	(	PUNCT
taxlaw-13767	387	41	where	where	SCONJ
taxlaw-13767	387	42	the	the	DET
taxlaw-13767	387	43	payor	payor	NOUN
taxlaw-13767	387	44	-	-	PUNCT
taxlaw-13767	387	45	spouse	spouse	NOUN
taxlaw-13767	387	46	received	receive	VERB
taxlaw-13767	387	47	a	a	DET
taxlaw-13767	387	48	deduction	deduction	NOUN
taxlaw-13767	387	49	for	for	ADP
taxlaw-13767	387	50	alimony	alimony	NOUN
taxlaw-13767	387	51	paid	pay	VERB
taxlaw-13767	387	52	and	and	CCONJ
taxlaw-13767	387	53	the	the	DET
taxlaw-13767	387	54	recipient	recipient	NOUN
taxlaw-13767	387	55	-	-	PUNCT
taxlaw-13767	387	56	spouse	spouse	NOUN
taxlaw-13767	387	57	had	have	VERB
taxlaw-13767	387	58	income	income	NOUN
taxlaw-13767	387	59	)	)	PUNCT
taxlaw-13767	387	60	.	.	PUNCT
taxlaw-13767	388	1	as	as	SCONJ
taxlaw-13767	388	2	previously	previously	ADV
taxlaw-13767	388	3	noted	note	VERB
taxlaw-13767	388	4	,	,	PUNCT
taxlaw-13767	388	5	no	no	DET
taxlaw-13767	388	6	one	one	NOUN
taxlaw-13767	388	7	has	have	AUX
taxlaw-13767	388	8	seriously	seriously	ADV
taxlaw-13767	388	9	proposed	propose	VERB
taxlaw-13767	388	10	that	that	SCONJ
taxlaw-13767	388	11	both	both	DET
taxlaw-13767	388	12	parties	party	NOUN
taxlaw-13767	388	13	should	should	AUX
taxlaw-13767	388	14	pay	pay	VERB
taxlaw-13767	388	15	taxes	taxis	NOUN
taxlaw-13767	388	16	on	on	ADP
taxlaw-13767	388	17	alimony	alimony	NOUN
taxlaw-13767	388	18	payments	payment	NOUN
taxlaw-13767	388	19	(	(	PUNCT
taxlaw-13767	388	20	no	no	DET
taxlaw-13767	388	21	deduction	deduction	NOUN
taxlaw-13767	388	22	for	for	ADP
taxlaw-13767	388	23	the	the	DET
taxlaw-13767	388	24	payor	payor	NOUN
taxlaw-13767	388	25	and	and	CCONJ
taxlaw-13767	388	26	the	the	DET
taxlaw-13767	388	27	payments	payment	NOUN
taxlaw-13767	388	28	are	be	AUX
taxlaw-13767	388	29	included	include	VERB
taxlaw-13767	388	30	as	as	ADP
taxlaw-13767	388	31	income	income	NOUN
taxlaw-13767	388	32	to	to	ADP
taxlaw-13767	388	33	the	the	DET
taxlaw-13767	388	34	recipient	recipient	NOUN
taxlaw-13767	388	35	)	)	PUNCT
taxlaw-13767	388	36	.	.	PUNCT
taxlaw-13767	389	1	the	the	DET
taxlaw-13767	389	2	authors	author	NOUN
taxlaw-13767	389	3	,	,	PUNCT
taxlaw-13767	389	4	however	however	ADV
taxlaw-13767	389	5	,	,	PUNCT
taxlaw-13767	389	6	believe	believe	VERB
taxlaw-13767	389	7	that	that	SCONJ
taxlaw-13767	389	8	the	the	DET
taxlaw-13767	389	9	elective	elective	ADJ
taxlaw-13767	389	10	nature	nature	NOUN
taxlaw-13767	389	11	of	of	ADP
taxlaw-13767	389	12	the	the	DET
taxlaw-13767	389	13	system	system	NOUN
taxlaw-13767	389	14	was	be	AUX
taxlaw-13767	389	15	a	a	DET
taxlaw-13767	389	16	problem	problem	NOUN
taxlaw-13767	389	17	as	as	SCONJ
taxlaw-13767	389	18	it	it	PRON
taxlaw-13767	389	19	allowed	allow	VERB
taxlaw-13767	389	20	for	for	ADP
taxlaw-13767	389	21	structuring	structure	VERB
taxlaw-13767	389	22	payments	payment	NOUN
taxlaw-13767	389	23	in	in	ADP
taxlaw-13767	389	24	a	a	DET
taxlaw-13767	389	25	tax	tax	NOUN
taxlaw-13767	389	26	optimal	optimal	ADJ
taxlaw-13767	389	27	way	way	NOUN
taxlaw-13767	389	28	that	that	PRON
taxlaw-13767	389	29	hurt	hurt	VERB
taxlaw-13767	389	30	the	the	DET
taxlaw-13767	389	31	public	public	NOUN
taxlaw-13767	389	32	fisc.77	fisc.77	NOUN
taxlaw-13767	389	33	once	once	ADV
taxlaw-13767	389	34	again	again	ADV
taxlaw-13767	389	35	,	,	PUNCT
taxlaw-13767	389	36	this	this	PRON
taxlaw-13767	389	37	is	be	AUX
taxlaw-13767	389	38	best	well	ADV
taxlaw-13767	389	39	illustrated	illustrate	VERB
taxlaw-13767	389	40	by	by	ADP
taxlaw-13767	389	41	an	an	DET
taxlaw-13767	389	42	example	example	NOUN
taxlaw-13767	389	43	.	.	PUNCT
taxlaw-13767	390	1	if	if	SCONJ
taxlaw-13767	390	2	we	we	PRON
taxlaw-13767	390	3	assume	assume	VERB
taxlaw-13767	390	4	each	each	DET
taxlaw-13767	390	5	party	party	NOUN
taxlaw-13767	390	6	in	in	ADP
taxlaw-13767	390	7	a	a	DET
taxlaw-13767	390	8	divorce	divorce	NOUN
taxlaw-13767	390	9	is	be	AUX
taxlaw-13767	390	10	trying	try	VERB
taxlaw-13767	390	11	to	to	PART
taxlaw-13767	390	12	maximize	maximize	VERB
taxlaw-13767	390	13	their	their	PRON
taxlaw-13767	390	14	share	share	NOUN
taxlaw-13767	390	15	of	of	ADP
taxlaw-13767	390	16	the	the	DET
taxlaw-13767	390	17	marital	marital	ADJ
taxlaw-13767	390	18	assets	asset	NOUN
taxlaw-13767	390	19	,	,	PUNCT
taxlaw-13767	390	20	they	they	PRON
taxlaw-13767	390	21	will	will	AUX
taxlaw-13767	390	22	want	want	VERB
taxlaw-13767	390	23	to	to	PART
taxlaw-13767	390	24	ensure	ensure	VERB
taxlaw-13767	390	25	that	that	SCONJ
taxlaw-13767	390	26	the	the	DET
taxlaw-13767	390	27	pie	pie	NOUN
taxlaw-13767	390	28	is	be	AUX
taxlaw-13767	390	29	as	as	ADV
taxlaw-13767	390	30	big	big	ADJ
taxlaw-13767	390	31	as	as	ADP
taxlaw-13767	390	32	possible	possible	ADJ
taxlaw-13767	390	33	.	.	PUNCT
taxlaw-13767	391	1	imagine	imagine	VERB
taxlaw-13767	391	2	a	a	DET
taxlaw-13767	391	3	husband	husband	NOUN
taxlaw-13767	391	4	with	with	ADP
taxlaw-13767	391	5	a	a	DET
taxlaw-13767	391	6	marginal	marginal	ADJ
taxlaw-13767	391	7	tax	tax	NOUN
taxlaw-13767	391	8	rate	rate	NOUN
taxlaw-13767	391	9	of	of	ADP
taxlaw-13767	391	10	20	20	NUM
taxlaw-13767	391	11	percent	percent	NOUN
taxlaw-13767	391	12	who	who	PRON
taxlaw-13767	391	13	wants	want	VERB
taxlaw-13767	391	14	to	to	PART
taxlaw-13767	391	15	pay	pay	VERB
taxlaw-13767	391	16	$	$	SYM
taxlaw-13767	391	17	100,000	100,000	NUM
taxlaw-13767	391	18	of	of	ADP
taxlaw-13767	391	19	his	his	PRON
taxlaw-13767	391	20	gross	gross	ADJ
taxlaw-13767	391	21	income	income	NOUN
taxlaw-13767	391	22	per	per	ADP
taxlaw-13767	391	23	year	year	NOUN
taxlaw-13767	391	24	in	in	ADP
taxlaw-13767	391	25	alimony	alimony	NOUN
taxlaw-13767	391	26	to	to	ADP
taxlaw-13767	391	27	his	his	PRON
taxlaw-13767	391	28	wife	wife	NOUN
taxlaw-13767	391	29	with	with	ADP
taxlaw-13767	391	30	a	a	DET
taxlaw-13767	391	31	marginal	marginal	ADJ
taxlaw-13767	391	32	tax	tax	NOUN
taxlaw-13767	391	33	rate	rate	NOUN
taxlaw-13767	391	34	of	of	ADP
taxlaw-13767	391	35	10	10	NUM
taxlaw-13767	391	36	percent	percent	NOUN
taxlaw-13767	391	37	.	.	PUNCT
taxlaw-13767	392	1	if	if	SCONJ
taxlaw-13767	392	2	taxed	tax	VERB
taxlaw-13767	392	3	to	to	ADP
taxlaw-13767	392	4	the	the	DET
taxlaw-13767	392	5	husband	husband	NOUN
taxlaw-13767	392	6	,	,	PUNCT
taxlaw-13767	392	7	he	he	PRON
taxlaw-13767	392	8	would	would	AUX
taxlaw-13767	392	9	be	be	AUX
taxlaw-13767	392	10	responsible	responsible	ADJ
taxlaw-13767	392	11	for	for	ADP
taxlaw-13767	392	12	$	$	SYM
taxlaw-13767	392	13	20,000	20,000	NUM
taxlaw-13767	392	14	in	in	ADP
taxlaw-13767	392	15	income	income	NOUN
taxlaw-13767	392	16	tax	tax	NOUN
taxlaw-13767	392	17	on	on	ADP
taxlaw-13767	392	18	that	that	DET
taxlaw-13767	392	19	amount	amount	NOUN
taxlaw-13767	392	20	,	,	PUNCT
taxlaw-13767	392	21	meaning	mean	VERB
taxlaw-13767	392	22	that	that	SCONJ
taxlaw-13767	392	23	he	he	PRON
taxlaw-13767	392	24	would	would	AUX
taxlaw-13767	392	25	spend	spend	VERB
taxlaw-13767	392	26	a	a	DET
taxlaw-13767	392	27	total	total	NOUN
taxlaw-13767	392	28	of	of	ADP
taxlaw-13767	392	29	$	$	SYM
taxlaw-13767	392	30	120,000	120,000	NUM
taxlaw-13767	392	31	on	on	ADP
taxlaw-13767	392	32	alimony	alimony	NOUN
taxlaw-13767	392	33	and	and	CCONJ
taxlaw-13767	392	34	taxes	taxis	NOUN
taxlaw-13767	392	35	.	.	PUNCT
taxlaw-13767	393	1	the	the	DET
taxlaw-13767	393	2	$	$	SYM
taxlaw-13767	393	3	20,000	20,000	NUM
taxlaw-13767	393	4	spread	spread	NOUN
taxlaw-13767	393	5	between	between	ADP
taxlaw-13767	393	6	the	the	DET
taxlaw-13767	393	7	$	$	SYM
taxlaw-13767	393	8	120,000	120,000	NUM
taxlaw-13767	393	9	paid	pay	VERB
taxlaw-13767	393	10	by	by	ADP
taxlaw-13767	393	11	the	the	DET
taxlaw-13767	393	12	husband	husband	NOUN
taxlaw-13767	393	13	and	and	CCONJ
taxlaw-13767	393	14	the	the	DET
taxlaw-13767	393	15	$	$	SYM
taxlaw-13767	393	16	100,000	100,000	NUM
taxlaw-13767	393	17	received	receive	VERB
taxlaw-13767	393	18	by	by	ADP
taxlaw-13767	393	19	the	the	DET
taxlaw-13767	393	20	wife	wife	NOUN
taxlaw-13767	393	21	represents	represent	VERB
taxlaw-13767	393	22	an	an	DET
taxlaw-13767	393	23	opportunity	opportunity	NOUN
taxlaw-13767	393	24	for	for	SCONJ
taxlaw-13767	393	25	each	each	DET
taxlaw-13767	393	26	party	party	NOUN
taxlaw-13767	393	27	to	to	PART
taxlaw-13767	393	28	improve	improve	VERB
taxlaw-13767	393	29	their	their	PRON
taxlaw-13767	393	30	position	position	NOUN
taxlaw-13767	393	31	at	at	ADP
taxlaw-13767	393	32	the	the	DET
taxlaw-13767	393	33	expense	expense	NOUN
taxlaw-13767	393	34	of	of	ADP
taxlaw-13767	393	35	the	the	DET
taxlaw-13767	393	36	fisc	fisc	NOUN
taxlaw-13767	393	37	.	.	PUNCT
taxlaw-13767	394	1	a	a	DET
taxlaw-13767	394	2	couple	couple	NOUN
taxlaw-13767	394	3	willing	willing	ADJ
taxlaw-13767	394	4	to	to	PART
taxlaw-13767	394	5	work	work	VERB
taxlaw-13767	394	6	together	together	ADV
taxlaw-13767	394	7	would	would	AUX
taxlaw-13767	394	8	assign	assign	VERB
taxlaw-13767	394	9	the	the	DET
taxlaw-13767	394	10	alimony	alimony	NOUN
taxlaw-13767	394	11	as	as	ADP
taxlaw-13767	394	12	income	income	NOUN
taxlaw-13767	394	13	to	to	ADP
taxlaw-13767	394	14	the	the	DET
taxlaw-13767	394	15	wife	wife	NOUN
taxlaw-13767	394	16	in	in	ADP
taxlaw-13767	394	17	exchange	exchange	NOUN
taxlaw-13767	394	18	for	for	ADP
taxlaw-13767	394	19	a	a	DET
taxlaw-13767	394	20	higher	high	ADJ
taxlaw-13767	394	21	alimony	alimony	NOUN
taxlaw-13767	394	22	payment	payment	NOUN
taxlaw-13767	394	23	between	between	ADP
taxlaw-13767	394	24	$	$	SYM
taxlaw-13767	394	25	110,001	110,001	NUM
taxlaw-13767	394	26	and	and	CCONJ
taxlaw-13767	394	27	$	$	SYM
taxlaw-13767	394	28	119,999	119,999	NUM
taxlaw-13767	394	29	,	,	PUNCT
taxlaw-13767	394	30	which	which	PRON
taxlaw-13767	394	31	would	would	AUX
taxlaw-13767	394	32	leave	leave	VERB
taxlaw-13767	394	33	both	both	DET
taxlaw-13767	394	34	parties	party	NOUN
taxlaw-13767	394	35	better	well	ADV
taxlaw-13767	394	36	off	off	ADV
taxlaw-13767	394	37	.	.	PUNCT
taxlaw-13767	395	1	take	take	VERB
taxlaw-13767	395	2	for	for	ADP
taxlaw-13767	395	3	instance	instance	NOUN
taxlaw-13767	395	4	alimony	alimony	NOUN
taxlaw-13767	395	5	of	of	ADP
taxlaw-13767	395	6	$	$	SYM
taxlaw-13767	395	7	115,000	115,000	NUM
taxlaw-13767	395	8	,	,	PUNCT
taxlaw-13767	395	9	which	which	PRON
taxlaw-13767	395	10	would	would	AUX
taxlaw-13767	395	11	be	be	AUX
taxlaw-13767	395	12	$	$	SYM
taxlaw-13767	395	13	15,000	15,000	NUM
taxlaw-13767	395	14	more	more	ADJ
taxlaw-13767	395	15	than	than	ADP
taxlaw-13767	395	16	the	the	DET
taxlaw-13767	395	17	original	original	ADJ
taxlaw-13767	395	18	amount	amount	NOUN
taxlaw-13767	395	19	.	.	PUNCT
taxlaw-13767	396	1	taxed	tax	VERB
taxlaw-13767	396	2	to	to	ADP
taxlaw-13767	396	3	the	the	DET
taxlaw-13767	396	4	73	73	NUM
taxlaw-13767	396	5	see	see	AUX
taxlaw-13767	396	6	davis	davis	PROPN
taxlaw-13767	396	7	et	et	PROPN
taxlaw-13767	396	8	al	al	PROPN
taxlaw-13767	396	9	.	.	PROPN
taxlaw-13767	396	10	,	,	PUNCT
taxlaw-13767	396	11	supra	supra	PROPN
taxlaw-13767	396	12	note	note	PROPN
taxlaw-13767	396	13	21	21	NUM
taxlaw-13767	396	14	,	,	PUNCT
taxlaw-13767	396	15	at	at	ADP
taxlaw-13767	396	16	401	401	NUM
taxlaw-13767	396	17	-	-	SYM
taxlaw-13767	396	18	14	14	NUM
taxlaw-13767	396	19	.	.	PUNCT
taxlaw-13767	397	1	74	74	NUM
taxlaw-13767	397	2	see	see	VERB
taxlaw-13767	397	3	i	i	PRON
taxlaw-13767	397	4	d.	d.	PROPN
taxlaw-13767	397	5	at	at	ADP
taxlaw-13767	397	6	402	402	NUM
taxlaw-13767	397	7	-	-	SYM
taxlaw-13767	397	8	05	05	NUM
taxlaw-13767	397	9	.	.	PUNCT
taxlaw-13767	398	1	75	75	NUM
taxlaw-13767	398	2	see	see	VERB
taxlaw-13767	398	3	,	,	PUNCT
taxlaw-13767	398	4	e.g.	e.g.	ADV
taxlaw-13767	398	5	,	,	PUNCT
taxlaw-13767	398	6	i.r.c	i.r.c	NOUN
taxlaw-13767	398	7	.	.	PUNCT
taxlaw-13767	399	1	§	§	PROPN
taxlaw-13767	399	2	6013(a	6013(a	NUM
taxlaw-13767	399	3	)	)	PUNCT
taxlaw-13767	399	4	(	(	PUNCT
taxlaw-13767	399	5	providing	provide	VERB
taxlaw-13767	399	6	that	that	SCONJ
taxlaw-13767	399	7	spouses	spouse	NOUN
taxlaw-13767	399	8	are	be	AUX
taxlaw-13767	399	9	broadly	broadly	ADV
taxlaw-13767	399	10	permitted	permit	VERB
taxlaw-13767	399	11	to	to	PART
taxlaw-13767	399	12	file	file	VERB
taxlaw-13767	399	13	a	a	DET
taxlaw-13767	399	14	joint	joint	ADJ
taxlaw-13767	399	15	return	return	NOUN
taxlaw-13767	399	16	)	)	PUNCT
taxlaw-13767	399	17	;	;	PUNCT
taxlaw-13767	399	18	i	i	PROPN
taxlaw-13767	399	19	d.	d.	PROPN
taxlaw-13767	399	20	§	§	PROPN
taxlaw-13767	399	21	1041(a)–(c	1041(a)–(c	NUM
taxlaw-13767	399	22	)	)	PUNCT
taxlaw-13767	399	23	(	(	PUNCT
taxlaw-13767	399	24	providing	provide	VERB
taxlaw-13767	399	25	that	that	SCONJ
taxlaw-13767	399	26	no	no	DET
taxlaw-13767	399	27	gain	gain	NOUN
taxlaw-13767	399	28	or	or	CCONJ
taxlaw-13767	399	29	loss	loss	NOUN
taxlaw-13767	399	30	is	be	AUX
taxlaw-13767	399	31	recognized	recognize	VERB
taxlaw-13767	399	32	on	on	ADP
taxlaw-13767	399	33	transfers	transfer	NOUN
taxlaw-13767	399	34	of	of	ADP
taxlaw-13767	399	35	property	property	NOUN
taxlaw-13767	399	36	incident	incident	NOUN
taxlaw-13767	399	37	to	to	PART
taxlaw-13767	399	38	divorce	divorce	NOUN
taxlaw-13767	399	39	)	)	PUNCT
taxlaw-13767	399	40	.	.	PUNCT
taxlaw-13767	400	1	76	76	NUM
taxlaw-13767	400	2	davis	davis	PROPN
taxlaw-13767	400	3	et	et	PROPN
taxlaw-13767	400	4	al	al	PROPN
taxlaw-13767	400	5	.	.	PROPN
taxlaw-13767	400	6	,	,	PUNCT
taxlaw-13767	400	7	supra	supra	PROPN
taxlaw-13767	400	8	note	note	PROPN
taxlaw-13767	400	9	21	21	NUM
taxlaw-13767	400	10	,	,	PUNCT
taxlaw-13767	400	11	at	at	ADP
taxlaw-13767	400	12	402	402	NUM
taxlaw-13767	400	13	-	-	SYM
taxlaw-13767	400	14	05	05	NUM
taxlaw-13767	400	15	.	.	PUNCT
taxlaw-13767	400	16	77	77	NUM
taxlaw-13767	401	1	i	i	PRON
taxlaw-13767	401	2	d.	d.	PROPN
taxlaw-13767	401	3	at	at	ADP
taxlaw-13767	401	4	404	404	PROPN
taxlaw-13767	401	5	-	-	SYM
taxlaw-13767	401	6	05	05	NUM
taxlaw-13767	401	7	.	.	PROPN
taxlaw-13767	402	1	146	146	NUM
taxlaw-13767	402	2	columbia	columbia	PROPN
taxlaw-13767	402	3	journal	journal	PROPN
taxlaw-13767	402	4	of	of	ADP
taxlaw-13767	402	5	tax	tax	NOUN
taxlaw-13767	402	6	law	law	NOUN
taxlaw-13767	402	7	[	[	X
taxlaw-13767	402	8	vol	vol	NOUN
taxlaw-13767	402	9	.	.	PUNCT
taxlaw-13767	403	1	16:2	16:2	NUM
taxlaw-13767	403	2	wife	wife	NOUN
taxlaw-13767	403	3	,	,	PUNCT
taxlaw-13767	403	4	$	$	SYM
taxlaw-13767	403	5	115,000	115,000	NUM
taxlaw-13767	403	6	in	in	ADP
taxlaw-13767	403	7	alimony	alimony	NOUN
taxlaw-13767	403	8	would	would	AUX
taxlaw-13767	403	9	have	have	VERB
taxlaw-13767	403	10	the	the	DET
taxlaw-13767	403	11	following	follow	VERB
taxlaw-13767	403	12	payout	payout	NOUN
taxlaw-13767	403	13	.	.	PUNCT
taxlaw-13767	404	1	the	the	DET
taxlaw-13767	404	2	husband	husband	NOUN
taxlaw-13767	404	3	would	would	AUX
taxlaw-13767	404	4	pay	pay	VERB
taxlaw-13767	404	5	only	only	ADV
taxlaw-13767	404	6	the	the	DET
taxlaw-13767	404	7	$	$	SYM
taxlaw-13767	404	8	115,000	115,000	NUM
taxlaw-13767	404	9	in	in	ADP
taxlaw-13767	404	10	alimony	alimony	NOUN
taxlaw-13767	404	11	,	,	PUNCT
taxlaw-13767	404	12	thereby	thereby	ADV
taxlaw-13767	404	13	saving	save	VERB
taxlaw-13767	404	14	$	$	SYM
taxlaw-13767	404	15	5,000	5,000	NUM
taxlaw-13767	404	16	in	in	ADP
taxlaw-13767	404	17	taxes	taxis	NOUN
taxlaw-13767	404	18	from	from	ADP
taxlaw-13767	404	19	the	the	DET
taxlaw-13767	404	20	$	$	SYM
taxlaw-13767	404	21	120,00	120,00	NUM
taxlaw-13767	404	22	total	total	NOUN
taxlaw-13767	404	23	he	he	PRON
taxlaw-13767	404	24	would	would	AUX
taxlaw-13767	404	25	pay	pay	VERB
taxlaw-13767	404	26	at	at	ADP
taxlaw-13767	404	27	$	$	SYM
taxlaw-13767	404	28	100,000	100,000	NUM
taxlaw-13767	404	29	of	of	ADP
taxlaw-13767	404	30	alimony	alimony	NOUN
taxlaw-13767	404	31	taxed	tax	VERB
taxlaw-13767	404	32	to	to	ADP
taxlaw-13767	404	33	himself	himself	PRON
taxlaw-13767	404	34	.	.	PUNCT
taxlaw-13767	405	1	his	his	PRON
taxlaw-13767	405	2	wife	wife	NOUN
taxlaw-13767	405	3	would	would	AUX
taxlaw-13767	405	4	receive	receive	VERB
taxlaw-13767	405	5	the	the	DET
taxlaw-13767	405	6	higher	high	ADJ
taxlaw-13767	405	7	alimony	alimony	NOUN
taxlaw-13767	405	8	payment	payment	NOUN
taxlaw-13767	405	9	of	of	ADP
taxlaw-13767	405	10	$	$	SYM
taxlaw-13767	405	11	115,000	115,000	NUM
taxlaw-13767	405	12	,	,	PUNCT
taxlaw-13767	405	13	less	less	ADJ
taxlaw-13767	405	14	$	$	SYM
taxlaw-13767	405	15	11,500	11,500	NUM
taxlaw-13767	405	16	in	in	ADP
taxlaw-13767	405	17	taxes	taxis	NOUN
taxlaw-13767	405	18	at	at	ADP
taxlaw-13767	405	19	her	her	PRON
taxlaw-13767	405	20	10	10	NUM
taxlaw-13767	405	21	percent	percent	NOUN
taxlaw-13767	405	22	rate	rate	NOUN
taxlaw-13767	405	23	,	,	PUNCT
taxlaw-13767	405	24	which	which	PRON
taxlaw-13767	405	25	would	would	AUX
taxlaw-13767	405	26	amount	amount	VERB
taxlaw-13767	405	27	to	to	ADP
taxlaw-13767	405	28	a	a	DET
taxlaw-13767	405	29	total	total	ADJ
taxlaw-13767	405	30	payout	payout	NOUN
taxlaw-13767	405	31	of	of	ADP
taxlaw-13767	405	32	$	$	SYM
taxlaw-13767	405	33	103,500	103,500	NUM
taxlaw-13767	405	34	.	.	PUNCT
taxlaw-13767	406	1	thus	thus	ADV
taxlaw-13767	406	2	,	,	PUNCT
taxlaw-13767	406	3	she	she	PRON
taxlaw-13767	406	4	would	would	AUX
taxlaw-13767	406	5	gain	gain	VERB
taxlaw-13767	406	6	$	$	SYM
taxlaw-13767	406	7	3,500	3,500	NUM
taxlaw-13767	406	8	more	more	ADJ
taxlaw-13767	406	9	than	than	ADP
taxlaw-13767	406	10	the	the	DET
taxlaw-13767	406	11	original	original	ADJ
taxlaw-13767	406	12	$	$	SYM
taxlaw-13767	406	13	100,000	100,000	NUM
taxlaw-13767	406	14	of	of	ADP
taxlaw-13767	406	15	alimony	alimony	NOUN
taxlaw-13767	406	16	taxed	tax	VERB
taxlaw-13767	406	17	to	to	ADP
taxlaw-13767	406	18	her	her	PRON
taxlaw-13767	406	19	husband	husband	NOUN
taxlaw-13767	406	20	.	.	PUNCT
taxlaw-13767	407	1	the	the	DET
taxlaw-13767	407	2	federal	federal	ADJ
taxlaw-13767	407	3	government	government	NOUN
taxlaw-13767	407	4	,	,	PUNCT
taxlaw-13767	407	5	however	however	ADV
taxlaw-13767	407	6	,	,	PUNCT
taxlaw-13767	407	7	would	would	AUX
taxlaw-13767	407	8	lose	lose	VERB
taxlaw-13767	407	9	$	$	SYM
taxlaw-13767	407	10	8,500	8,500	NUM
taxlaw-13767	407	11	it	it	PRON
taxlaw-13767	407	12	would	would	AUX
taxlaw-13767	407	13	have	have	AUX
taxlaw-13767	407	14	received	receive	VERB
taxlaw-13767	407	15	in	in	ADP
taxlaw-13767	407	16	taxes	taxis	NOUN
taxlaw-13767	407	17	had	have	AUX
taxlaw-13767	407	18	the	the	DET
taxlaw-13767	407	19	parties	party	NOUN
taxlaw-13767	407	20	agreed	agree	VERB
taxlaw-13767	407	21	to	to	ADP
taxlaw-13767	407	22	$	$	SYM
taxlaw-13767	407	23	100,000	100,000	NUM
taxlaw-13767	407	24	of	of	ADP
taxlaw-13767	407	25	alimony	alimony	NOUN
taxlaw-13767	407	26	taxed	tax	VERB
taxlaw-13767	407	27	to	to	ADP
taxlaw-13767	407	28	the	the	DET
taxlaw-13767	407	29	husband	husband	NOUN
taxlaw-13767	407	30	(	(	PUNCT
taxlaw-13767	407	31	$	$	SYM
taxlaw-13767	407	32	20,000	20,000	NUM
taxlaw-13767	407	33	from	from	ADP
taxlaw-13767	407	34	the	the	DET
taxlaw-13767	407	35	husband	husband	NOUN
taxlaw-13767	407	36	in	in	ADP
taxlaw-13767	407	37	scenario	scenario	NOUN
taxlaw-13767	407	38	1	1	NUM
taxlaw-13767	407	39	versus	versus	ADP
taxlaw-13767	407	40	$	$	SYM
taxlaw-13767	407	41	11,500	11,500	NUM
taxlaw-13767	407	42	from	from	ADP
taxlaw-13767	407	43	the	the	DET
taxlaw-13767	407	44	wife	wife	NOUN
taxlaw-13767	407	45	in	in	ADP
taxlaw-13767	407	46	scenario	scenario	NOUN
taxlaw-13767	407	47	2	2	NUM
taxlaw-13767	407	48	)	)	PUNCT
taxlaw-13767	407	49	.	.	PUNCT
taxlaw-13767	408	1	the	the	DET
taxlaw-13767	408	2	government	government	NOUN
taxlaw-13767	408	3	could	could	AUX
taxlaw-13767	408	4	prevent	prevent	VERB
taxlaw-13767	408	5	this	this	DET
taxlaw-13767	408	6	kind	kind	NOUN
taxlaw-13767	408	7	of	of	ADP
taxlaw-13767	408	8	collusion	collusion	NOUN
taxlaw-13767	408	9	by	by	ADP
taxlaw-13767	408	10	simply	simply	ADV
taxlaw-13767	408	11	assigning	assign	VERB
taxlaw-13767	408	12	the	the	DET
taxlaw-13767	408	13	tax	tax	NOUN
taxlaw-13767	408	14	burden	burden	NOUN
taxlaw-13767	408	15	to	to	ADP
taxlaw-13767	408	16	one	one	NUM
taxlaw-13767	408	17	of	of	ADP
taxlaw-13767	408	18	the	the	DET
taxlaw-13767	408	19	parties	party	NOUN
taxlaw-13767	408	20	—	—	PUNCT
taxlaw-13767	408	21	the	the	DET
taxlaw-13767	408	22	payor	payor	NOUN
taxlaw-13767	408	23	or	or	CCONJ
taxlaw-13767	408	24	the	the	DET
taxlaw-13767	408	25	recipient	recipient	NOUN
taxlaw-13767	408	26	—	—	PUNCT
taxlaw-13767	408	27	instead	instead	ADV
taxlaw-13767	408	28	of	of	ADP
taxlaw-13767	408	29	allowing	allow	VERB
taxlaw-13767	408	30	them	they	PRON
taxlaw-13767	408	31	to	to	PART
taxlaw-13767	408	32	allocate	allocate	VERB
taxlaw-13767	408	33	it	it	PRON
taxlaw-13767	408	34	among	among	ADP
taxlaw-13767	408	35	themselves.78	themselves.78	NOUN
taxlaw-13767	408	36	however	however	ADV
taxlaw-13767	408	37	,	,	PUNCT
taxlaw-13767	408	38	as	as	SCONJ
taxlaw-13767	408	39	the	the	DET
taxlaw-13767	408	40	example	example	NOUN
taxlaw-13767	408	41	illustrates	illustrate	VERB
taxlaw-13767	408	42	,	,	PUNCT
taxlaw-13767	408	43	it	it	PRON
taxlaw-13767	408	44	’s	’	VERB
taxlaw-13767	408	45	not	not	PART
taxlaw-13767	408	46	the	the	DET
taxlaw-13767	408	47	collusion	collusion	NOUN
taxlaw-13767	408	48	that	that	PRON
taxlaw-13767	408	49	creates	create	VERB
taxlaw-13767	408	50	the	the	DET
taxlaw-13767	408	51	tax	tax	NOUN
taxlaw-13767	408	52	problem	problem	NOUN
taxlaw-13767	408	53	for	for	ADP
taxlaw-13767	408	54	the	the	DET
taxlaw-13767	408	55	government	government	NOUN
taxlaw-13767	408	56	;	;	PUNCT
taxlaw-13767	408	57	it	it	PRON
taxlaw-13767	408	58	’s	’	VERB
taxlaw-13767	408	59	the	the	DET
taxlaw-13767	408	60	allowance	allowance	NOUN
taxlaw-13767	408	61	of	of	ADP
taxlaw-13767	408	62	the	the	DET
taxlaw-13767	408	63	deduction	deduction	NOUN
taxlaw-13767	408	64	for	for	ADP
taxlaw-13767	408	65	alimony	alimony	NOUN
taxlaw-13767	408	66	.	.	PUNCT
taxlaw-13767	409	1	since	since	SCONJ
taxlaw-13767	409	2	the	the	DET
taxlaw-13767	409	3	payor	payor	NOUN
taxlaw-13767	409	4	-	-	PUNCT
taxlaw-13767	409	5	spouse	spouse	NOUN
taxlaw-13767	409	6	is	be	AUX
taxlaw-13767	409	7	generally	generally	ADV
taxlaw-13767	409	8	in	in	ADP
taxlaw-13767	409	9	the	the	DET
taxlaw-13767	409	10	higher	high	ADJ
taxlaw-13767	409	11	tax	tax	NOUN
taxlaw-13767	409	12	bracket	bracket	NOUN
taxlaw-13767	409	13	,	,	PUNCT
taxlaw-13767	409	14	allowing	allow	VERB
taxlaw-13767	409	15	a	a	DET
taxlaw-13767	409	16	deduction	deduction	NOUN
taxlaw-13767	409	17	will	will	AUX
taxlaw-13767	409	18	always	always	ADV
taxlaw-13767	409	19	allow	allow	VERB
taxlaw-13767	409	20	the	the	DET
taxlaw-13767	409	21	parties	party	NOUN
taxlaw-13767	409	22	to	to	PART
taxlaw-13767	409	23	increase	increase	VERB
taxlaw-13767	409	24	their	their	PRON
taxlaw-13767	409	25	respective	respective	ADJ
taxlaw-13767	409	26	share	share	NOUN
taxlaw-13767	409	27	of	of	ADP
taxlaw-13767	409	28	the	the	DET
taxlaw-13767	409	29	pie	pie	NOUN
taxlaw-13767	409	30	at	at	ADP
taxlaw-13767	409	31	the	the	DET
taxlaw-13767	409	32	cost	cost	NOUN
taxlaw-13767	409	33	of	of	ADP
taxlaw-13767	409	34	the	the	DET
taxlaw-13767	409	35	government	government	NOUN
taxlaw-13767	409	36	’s	’s	PART
taxlaw-13767	409	37	revenues	revenue	NOUN
taxlaw-13767	409	38	.	.	PUNCT
taxlaw-13767	410	1	if	if	SCONJ
taxlaw-13767	410	2	the	the	DET
taxlaw-13767	410	3	parties	party	NOUN
taxlaw-13767	410	4	are	be	AUX
taxlaw-13767	410	5	in	in	ADP
taxlaw-13767	410	6	the	the	DET
taxlaw-13767	410	7	same	same	ADJ
taxlaw-13767	410	8	marginal	marginal	ADJ
taxlaw-13767	410	9	tax	tax	NOUN
taxlaw-13767	410	10	bracket	bracket	NOUN
taxlaw-13767	410	11	,	,	PUNCT
taxlaw-13767	410	12	there	there	PRON
taxlaw-13767	410	13	would	would	AUX
taxlaw-13767	410	14	be	be	AUX
taxlaw-13767	410	15	no	no	DET
taxlaw-13767	410	16	cost	cost	NOUN
taxlaw-13767	410	17	to	to	ADP
taxlaw-13767	410	18	the	the	DET
taxlaw-13767	410	19	government	government	NOUN
taxlaw-13767	410	20	;	;	PUNCT
taxlaw-13767	410	21	it	it	PRON
taxlaw-13767	410	22	would	would	AUX
taxlaw-13767	410	23	merely	merely	ADV
taxlaw-13767	410	24	be	be	AUX
taxlaw-13767	410	25	an	an	DET
taxlaw-13767	410	26	issue	issue	NOUN
taxlaw-13767	410	27	of	of	ADP
taxlaw-13767	410	28	who	who	PRON
taxlaw-13767	410	29	bears	bear	VERB
taxlaw-13767	410	30	the	the	DET
taxlaw-13767	410	31	incidence	incidence	NOUN
taxlaw-13767	410	32	of	of	ADP
taxlaw-13767	410	33	taxation	taxation	NOUN
taxlaw-13767	410	34	.	.	PUNCT
taxlaw-13767	411	1	so	so	ADV
taxlaw-13767	411	2	in	in	ADP
taxlaw-13767	411	3	many	many	ADJ
taxlaw-13767	411	4	ways	way	NOUN
taxlaw-13767	411	5	the	the	DET
taxlaw-13767	411	6	collusion	collusion	NOUN
taxlaw-13767	411	7	“	"	PUNCT
taxlaw-13767	411	8	problem	problem	NOUN
taxlaw-13767	411	9	”	"	PUNCT
taxlaw-13767	411	10	is	be	AUX
taxlaw-13767	411	11	misleading	misleading	ADJ
taxlaw-13767	411	12	.	.	PUNCT
taxlaw-13767	412	1	if	if	SCONJ
taxlaw-13767	412	2	the	the	DET
taxlaw-13767	412	3	only	only	ADJ
taxlaw-13767	412	4	concern	concern	NOUN
taxlaw-13767	412	5	is	be	AUX
taxlaw-13767	412	6	government	government	NOUN
taxlaw-13767	412	7	revenue	revenue	NOUN
taxlaw-13767	412	8	,	,	PUNCT
taxlaw-13767	412	9	the	the	DET
taxlaw-13767	412	10	current	current	ADJ
taxlaw-13767	412	11	treatment	treatment	NOUN
taxlaw-13767	412	12	(	(	PUNCT
taxlaw-13767	412	13	and	and	CCONJ
taxlaw-13767	412	14	the	the	DET
taxlaw-13767	412	15	pre-1942	pre-1942	NOUN
taxlaw-13767	412	16	treatment	treatment	NOUN
taxlaw-13767	412	17	)	)	PUNCT
taxlaw-13767	412	18	is	be	AUX
taxlaw-13767	412	19	the	the	DET
taxlaw-13767	412	20	appropriate	appropriate	ADJ
taxlaw-13767	412	21	choice	choice	NOUN
taxlaw-13767	412	22	.	.	PUNCT
taxlaw-13767	413	1	taxing	tax	VERB
taxlaw-13767	413	2	the	the	DET
taxlaw-13767	413	3	alimony	alimony	NOUN
taxlaw-13767	413	4	at	at	ADP
taxlaw-13767	413	5	the	the	DET
taxlaw-13767	413	6	payor	payor	NOUN
taxlaw-13767	413	7	-	-	PUNCT
taxlaw-13767	413	8	spouse	spouse	NOUN
taxlaw-13767	413	9	’s	’s	PART
taxlaw-13767	413	10	marginal	marginal	ADJ
taxlaw-13767	413	11	rates	rate	NOUN
taxlaw-13767	413	12	should	should	AUX
taxlaw-13767	413	13	almost	almost	ADV
taxlaw-13767	413	14	always	always	ADV
taxlaw-13767	413	15	lead	lead	VERB
taxlaw-13767	413	16	to	to	ADP
taxlaw-13767	413	17	more	more	ADJ
taxlaw-13767	413	18	revenue	revenue	NOUN
taxlaw-13767	413	19	for	for	ADP
taxlaw-13767	413	20	the	the	DET
taxlaw-13767	413	21	government	government	NOUN
taxlaw-13767	413	22	,	,	PUNCT
taxlaw-13767	413	23	since	since	SCONJ
taxlaw-13767	413	24	it	it	PRON
taxlaw-13767	413	25	is	be	AUX
taxlaw-13767	413	26	likely	likely	ADJ
taxlaw-13767	413	27	the	the	DET
taxlaw-13767	413	28	payorspouse	payorspouse	NOUN
taxlaw-13767	413	29	is	be	AUX
taxlaw-13767	413	30	in	in	ADP
taxlaw-13767	413	31	a	a	DET
taxlaw-13767	413	32	higher	high	ADJ
taxlaw-13767	413	33	tax	tax	NOUN
taxlaw-13767	413	34	bracket	bracket	NOUN
taxlaw-13767	413	35	than	than	ADP
taxlaw-13767	413	36	the	the	DET
taxlaw-13767	413	37	recipient	recipient	NOUN
taxlaw-13767	413	38	-	-	PUNCT
taxlaw-13767	413	39	spouse	spouse	NOUN
taxlaw-13767	413	40	.	.	PUNCT
taxlaw-13767	414	1	besides	besides	SCONJ
taxlaw-13767	414	2	the	the	DET
taxlaw-13767	414	3	increase	increase	NOUN
taxlaw-13767	414	4	in	in	ADP
taxlaw-13767	414	5	tax	tax	NOUN
taxlaw-13767	414	6	revenue	revenue	NOUN
taxlaw-13767	414	7	,	,	PUNCT
taxlaw-13767	414	8	the	the	DET
taxlaw-13767	414	9	authors	author	NOUN
taxlaw-13767	414	10	set	set	VERB
taxlaw-13767	414	11	out	out	ADP
taxlaw-13767	414	12	three	three	NUM
taxlaw-13767	414	13	reasons	reason	NOUN
taxlaw-13767	414	14	why	why	SCONJ
taxlaw-13767	414	15	they	they	PRON
taxlaw-13767	414	16	believe	believe	VERB
taxlaw-13767	414	17	the	the	DET
taxlaw-13767	414	18	payor	payor	NOUN
taxlaw-13767	414	19	-	-	PUNCT
taxlaw-13767	414	20	spouse	spouse	NOUN
taxlaw-13767	414	21	is	be	AUX
taxlaw-13767	414	22	the	the	DET
taxlaw-13767	414	23	proper	proper	ADJ
taxlaw-13767	414	24	party	party	NOUN
taxlaw-13767	414	25	to	to	PART
taxlaw-13767	414	26	tax	tax	VERB
taxlaw-13767	414	27	.	.	PUNCT
taxlaw-13767	415	1	first	first	ADV
taxlaw-13767	415	2	,	,	PUNCT
taxlaw-13767	415	3	they	they	PRON
taxlaw-13767	415	4	argue	argue	VERB
taxlaw-13767	415	5	that	that	SCONJ
taxlaw-13767	415	6	alimony	alimony	NOUN
taxlaw-13767	415	7	payments	payment	NOUN
taxlaw-13767	415	8	“	"	PUNCT
taxlaw-13767	415	9	represent	represent	VERB
taxlaw-13767	415	10	a	a	DET
taxlaw-13767	415	11	return	return	NOUN
taxlaw-13767	415	12	on	on	ADP
taxlaw-13767	415	13	human	human	ADJ
taxlaw-13767	415	14	capital	capital	NOUN
taxlaw-13767	415	15	that	that	PRON
taxlaw-13767	415	16	the	the	DET
taxlaw-13767	415	17	erstwhile	erstwhile	ADJ
taxlaw-13767	415	18	married	married	ADJ
taxlaw-13767	415	19	couple	couple	NOUN
taxlaw-13767	415	20	had	have	AUX
taxlaw-13767	415	21	invested	invest	VERB
taxlaw-13767	415	22	in	in	ADP
taxlaw-13767	415	23	one	one	NUM
taxlaw-13767	415	24	another	another	DET
taxlaw-13767	415	25	.	.	PUNCT
taxlaw-13767	416	1	”79	”79	VERB
taxlaw-13767	416	2	by	by	ADP
taxlaw-13767	416	3	this	this	PRON
taxlaw-13767	416	4	they	they	PRON
taxlaw-13767	416	5	mean	mean	VERB
taxlaw-13767	416	6	that	that	SCONJ
taxlaw-13767	416	7	,	,	PUNCT
taxlaw-13767	416	8	when	when	SCONJ
taxlaw-13767	416	9	two	two	NUM
taxlaw-13767	416	10	people	people	NOUN
taxlaw-13767	416	11	decide	decide	VERB
taxlaw-13767	416	12	to	to	PART
taxlaw-13767	416	13	get	get	AUX
taxlaw-13767	416	14	married	marry	VERB
taxlaw-13767	416	15	,	,	PUNCT
taxlaw-13767	416	16	they	they	PRON
taxlaw-13767	416	17	each	each	PRON
taxlaw-13767	416	18	implicitly	implicitly	ADV
taxlaw-13767	416	19	agree	agree	VERB
taxlaw-13767	416	20	to	to	PART
taxlaw-13767	416	21	make	make	VERB
taxlaw-13767	416	22	economic	economic	ADJ
taxlaw-13767	416	23	investments	investment	NOUN
taxlaw-13767	416	24	in	in	ADP
taxlaw-13767	416	25	the	the	DET
taxlaw-13767	416	26	relationship	relationship	NOUN
taxlaw-13767	416	27	—	—	PUNCT
taxlaw-13767	416	28	many	many	ADJ
taxlaw-13767	416	29	times	time	NOUN
taxlaw-13767	416	30	,	,	PUNCT
taxlaw-13767	416	31	this	this	PRON
taxlaw-13767	416	32	means	mean	VERB
taxlaw-13767	416	33	that	that	SCONJ
taxlaw-13767	416	34	one	one	NUM
taxlaw-13767	416	35	spouse	spouse	NOUN
taxlaw-13767	416	36	sacrifices	sacrifice	VERB
taxlaw-13767	416	37	a	a	DET
taxlaw-13767	416	38	career	career	NOUN
taxlaw-13767	416	39	to	to	PART
taxlaw-13767	416	40	support	support	VERB
taxlaw-13767	416	41	the	the	DET
taxlaw-13767	416	42	spouse	spouse	NOUN
taxlaw-13767	416	43	who	who	PRON
taxlaw-13767	416	44	pursues	pursue	VERB
taxlaw-13767	416	45	a	a	DET
taxlaw-13767	416	46	career	career	NOUN
taxlaw-13767	416	47	for	for	ADP
taxlaw-13767	416	48	the	the	DET
taxlaw-13767	416	49	economic	economic	ADJ
taxlaw-13767	416	50	benefit	benefit	NOUN
taxlaw-13767	416	51	of	of	ADP
taxlaw-13767	416	52	both.80	both.80	NOUN
taxlaw-13767	416	53	the	the	DET
taxlaw-13767	416	54	authors	author	NOUN
taxlaw-13767	416	55	argue	argue	VERB
taxlaw-13767	416	56	that	that	SCONJ
taxlaw-13767	416	57	the	the	DET
taxlaw-13767	416	58	tax	tax	NOUN
taxlaw-13767	416	59	code	code	NOUN
taxlaw-13767	416	60	should	should	AUX
taxlaw-13767	416	61	therefore	therefore	ADV
taxlaw-13767	416	62	treat	treat	VERB
taxlaw-13767	416	63	alimony	alimony	NOUN
taxlaw-13767	416	64	as	as	ADP
taxlaw-13767	416	65	nontaxable	nontaxable	ADJ
taxlaw-13767	416	66	payments	payment	NOUN
taxlaw-13767	416	67	for	for	ADP
taxlaw-13767	416	68	lost	lose	VERB
taxlaw-13767	416	69	or	or	CCONJ
taxlaw-13767	416	70	damaged	damage	VERB
taxlaw-13767	416	71	human	human	ADJ
taxlaw-13767	416	72	capital	capital	NOUN
taxlaw-13767	416	73	,	,	PUNCT
taxlaw-13767	416	74	as	as	SCONJ
taxlaw-13767	416	75	opposed	oppose	VERB
taxlaw-13767	416	76	to	to	PART
taxlaw-13767	416	77	income	income	VERB
taxlaw-13767	416	78	to	to	ADP
taxlaw-13767	416	79	the	the	DET
taxlaw-13767	416	80	recipient.81	recipient.81	PROPN
taxlaw-13767	416	81	second	second	NOUN
taxlaw-13767	416	82	,	,	PUNCT
taxlaw-13767	416	83	the	the	DET
taxlaw-13767	416	84	authors	author	NOUN
taxlaw-13767	416	85	argue	argue	VERB
taxlaw-13767	416	86	that	that	SCONJ
taxlaw-13767	416	87	taxing	tax	VERB
taxlaw-13767	416	88	the	the	DET
taxlaw-13767	416	89	payor	payor	NOUN
taxlaw-13767	416	90	better	well	ADV
taxlaw-13767	416	91	aligns	align	VERB
taxlaw-13767	416	92	with	with	ADP
taxlaw-13767	416	93	the	the	DET
taxlaw-13767	416	94	assignment	assignment	NOUN
taxlaw-13767	416	95	of	of	ADP
taxlaw-13767	416	96	income	income	NOUN
taxlaw-13767	416	97	doctrine	doctrine	NOUN
taxlaw-13767	416	98	,	,	PUNCT
taxlaw-13767	416	99	which	which	PRON
taxlaw-13767	416	100	holds	hold	VERB
taxlaw-13767	416	101	that	that	DET
taxlaw-13767	416	102	income	income	NOUN
taxlaw-13767	416	103	should	should	AUX
taxlaw-13767	416	104	be	be	AUX
taxlaw-13767	416	105	taxed	tax	VERB
taxlaw-13767	416	106	to	to	ADP
taxlaw-13767	416	107	the	the	DET
taxlaw-13767	416	108	person	person	NOUN
taxlaw-13767	416	109	who	who	PRON
taxlaw-13767	416	110	earned	earn	VERB
taxlaw-13767	416	111	it.82	it.82	ADJ
taxlaw-13767	416	112	“	"	PUNCT
taxlaw-13767	416	113	failure	failure	NOUN
taxlaw-13767	416	114	to	to	PART
taxlaw-13767	416	115	do	do	AUX
taxlaw-13767	416	116	so	so	ADV
taxlaw-13767	416	117	,	,	PUNCT
taxlaw-13767	416	118	”	"	PUNCT
taxlaw-13767	416	119	they	they	PRON
taxlaw-13767	416	120	warn	warn	VERB
taxlaw-13767	416	121	,	,	PUNCT
taxlaw-13767	416	122	“	"	PUNCT
taxlaw-13767	416	123	threaten[s	threaten[s	X
taxlaw-13767	416	124	]	]	PUNCT
taxlaw-13767	416	125	the	the	DET
taxlaw-13767	416	126	integrity	integrity	NOUN
taxlaw-13767	416	127	of	of	ADP
taxlaw-13767	416	128	the	the	DET
taxlaw-13767	416	129	code	code	NOUN
taxlaw-13767	416	130	’s	’s	PART
taxlaw-13767	416	131	progressive	progressive	ADJ
taxlaw-13767	416	132	rate	rate	NOUN
taxlaw-13767	416	133	structure	structure	NOUN
taxlaw-13767	416	134	as	as	SCONJ
taxlaw-13767	416	135	taxpayers	taxpayer	NOUN
taxlaw-13767	416	136	could	could	AUX
taxlaw-13767	416	137	strategically	strategically	ADV
taxlaw-13767	416	138	assign	assign	VERB
taxlaw-13767	416	139	income	income	NOUN
taxlaw-13767	416	140	to	to	ADP
taxlaw-13767	416	141	related	related	ADJ
taxlaw-13767	416	142	taxpayers	taxpayer	NOUN
taxlaw-13767	416	143	whose	whose	DET
taxlaw-13767	416	144	income	income	NOUN
taxlaw-13767	416	145	was	be	AUX
taxlaw-13767	416	146	taxed	tax	VERB
taxlaw-13767	416	147	at	at	ADP
taxlaw-13767	416	148	lower	low	ADJ
taxlaw-13767	416	149	tax	tax	NOUN
taxlaw-13767	416	150	rates	rate	NOUN
taxlaw-13767	416	151	,	,	PUNCT
taxlaw-13767	416	152	thereby	thereby	ADV
taxlaw-13767	416	153	achieving	achieve	VERB
taxlaw-13767	416	154	significant	significant	ADJ
taxlaw-13767	416	155	tax	tax	NOUN
taxlaw-13767	416	156	savings	saving	NOUN
taxlaw-13767	416	157	.	.	PUNCT
taxlaw-13767	417	1	”83	”83	PROPN
taxlaw-13767	417	2	finally	finally	ADV
taxlaw-13767	417	3	,	,	PUNCT
taxlaw-13767	417	4	the	the	DET
taxlaw-13767	417	5	authors	author	NOUN
taxlaw-13767	417	6	argue	argue	VERB
taxlaw-13767	417	7	that	that	SCONJ
taxlaw-13767	417	8	taxing	tax	VERB
taxlaw-13767	417	9	the	the	DET
taxlaw-13767	417	10	payor	payor	NOUN
taxlaw-13767	417	11	better	well	ADV
taxlaw-13767	417	12	comports	comport	VERB
taxlaw-13767	417	13	with	with	ADP
taxlaw-13767	417	14	the	the	DET
taxlaw-13767	417	15	idea	idea	NOUN
taxlaw-13767	417	16	of	of	ADP
taxlaw-13767	417	17	declining	decline	VERB
taxlaw-13767	417	18	marginal	marginal	ADJ
taxlaw-13767	417	19	utility.84	utility.84	NOUN
taxlaw-13767	417	20	78	78	NUM
taxlaw-13767	417	21	i	i	PRON
taxlaw-13767	417	22	d.	d.	NOUN
taxlaw-13767	417	23	at	at	ADP
taxlaw-13767	417	24	405	405	NUM
taxlaw-13767	417	25	.	.	PUNCT
taxlaw-13767	418	1	79	79	NUM
taxlaw-13767	419	1	i	i	PRON
taxlaw-13767	419	2	d.	d.	NOUN
taxlaw-13767	419	3	at	at	ADP
taxlaw-13767	419	4	408	408	NUM
taxlaw-13767	419	5	.	.	PUNCT
taxlaw-13767	420	1	80	80	NUM
taxlaw-13767	420	2	see	see	VERB
taxlaw-13767	420	3	i	i	PRON
taxlaw-13767	420	4	d.	d.	PROPN
taxlaw-13767	420	5	at	at	ADP
taxlaw-13767	420	6	406	406	NUM
taxlaw-13767	420	7	-	-	SYM
taxlaw-13767	420	8	08	08	NUM
taxlaw-13767	420	9	.	.	PUNCT
taxlaw-13767	421	1	81	81	NUM
taxlaw-13767	422	1	i	i	PRON
taxlaw-13767	422	2	d.	d.	PROPN
taxlaw-13767	422	3	at	at	ADP
taxlaw-13767	422	4	408	408	NUM
taxlaw-13767	422	5	.	.	PUNCT
taxlaw-13767	423	1	82	82	NUM
taxlaw-13767	423	2	see	see	VERB
taxlaw-13767	423	3	i	i	PRON
taxlaw-13767	423	4	d.	d.	PROPN
taxlaw-13767	423	5	at	at	ADP
taxlaw-13767	423	6	409	409	NUM
taxlaw-13767	423	7	-	-	SYM
taxlaw-13767	423	8	10	10	NUM
taxlaw-13767	423	9	.	.	PUNCT
taxlaw-13767	423	10	83	83	NUM
taxlaw-13767	424	1	i	i	PRON
taxlaw-13767	424	2	d.	d.	PROPN
taxlaw-13767	424	3	84	84	NUM
taxlaw-13767	425	1	i	i	PRON
taxlaw-13767	425	2	d.	d.	PROPN
taxlaw-13767	425	3	at	at	ADP
taxlaw-13767	425	4	412	412	NUM
taxlaw-13767	425	5	-	-	SYM
taxlaw-13767	425	6	14	14	NUM
taxlaw-13767	425	7	.	.	PUNCT
taxlaw-13767	426	1	2025	2025	NUM
taxlaw-13767	426	2	]	]	PUNCT
taxlaw-13767	426	3	the	the	DET
taxlaw-13767	426	4	flip	flip	NOUN
taxlaw-13767	426	5	and	and	CCONJ
taxlaw-13767	426	6	flop	flop	NOUN
taxlaw-13767	426	7	of	of	ADP
taxlaw-13767	426	8	taxing	tax	VERB
taxlaw-13767	426	9	alimony	alimony	NOUN
taxlaw-13767	426	10	147	147	NUM
taxlaw-13767	426	11	we	we	PRON
taxlaw-13767	426	12	disagree	disagree	VERB
taxlaw-13767	426	13	with	with	ADP
taxlaw-13767	426	14	the	the	DET
taxlaw-13767	426	15	authors	author	NOUN
taxlaw-13767	426	16	’	’	PART
taxlaw-13767	426	17	justifications	justification	NOUN
taxlaw-13767	426	18	and	and	CCONJ
taxlaw-13767	426	19	will	will	AUX
taxlaw-13767	426	20	discuss	discuss	VERB
taxlaw-13767	426	21	the	the	DET
taxlaw-13767	426	22	counter	counter	ADJ
taxlaw-13767	426	23	arguments	argument	NOUN
taxlaw-13767	426	24	to	to	ADP
taxlaw-13767	426	25	each	each	PRON
taxlaw-13767	426	26	in	in	ADP
taxlaw-13767	426	27	turn	turn	NOUN
taxlaw-13767	426	28	.	.	PUNCT
taxlaw-13767	427	1	a.	a.	NOUN
taxlaw-13767	427	2	theory	theory	NOUN
taxlaw-13767	427	3	of	of	ADP
taxlaw-13767	427	4	human	human	ADJ
taxlaw-13767	427	5	capital	capital	NOUN
taxlaw-13767	427	6	beginning	begin	VERB
taxlaw-13767	427	7	with	with	ADP
taxlaw-13767	427	8	the	the	DET
taxlaw-13767	427	9	theory	theory	NOUN
taxlaw-13767	427	10	of	of	ADP
taxlaw-13767	427	11	human	human	ADJ
taxlaw-13767	427	12	capital	capital	NOUN
taxlaw-13767	427	13	,	,	PUNCT
taxlaw-13767	427	14	the	the	DET
taxlaw-13767	427	15	idea	idea	NOUN
taxlaw-13767	427	16	that	that	SCONJ
taxlaw-13767	427	17	alimony	alimony	NOUN
taxlaw-13767	427	18	is	be	AUX
taxlaw-13767	427	19	compensation	compensation	NOUN
taxlaw-13767	427	20	for	for	ADP
taxlaw-13767	427	21	investments	investment	NOUN
taxlaw-13767	427	22	in	in	ADP
taxlaw-13767	427	23	human	human	ADJ
taxlaw-13767	427	24	capital	capital	NOUN
taxlaw-13767	427	25	does	do	AUX
taxlaw-13767	427	26	not	not	PART
taxlaw-13767	427	27	tell	tell	VERB
taxlaw-13767	427	28	us	we	PRON
taxlaw-13767	427	29	whether	whether	SCONJ
taxlaw-13767	427	30	the	the	DET
taxlaw-13767	427	31	repayment	repayment	NOUN
taxlaw-13767	427	32	of	of	ADP
taxlaw-13767	427	33	those	those	DET
taxlaw-13767	427	34	investments	investment	NOUN
taxlaw-13767	427	35	should	should	AUX
taxlaw-13767	427	36	be	be	AUX
taxlaw-13767	427	37	taxed	tax	VERB
taxlaw-13767	427	38	to	to	ADP
taxlaw-13767	427	39	the	the	DET
taxlaw-13767	427	40	payor	payor	NOUN
taxlaw-13767	427	41	or	or	CCONJ
taxlaw-13767	427	42	recipient	recipient	NOUN
taxlaw-13767	427	43	.	.	PUNCT
taxlaw-13767	428	1	the	the	DET
taxlaw-13767	428	2	authors	author	NOUN
taxlaw-13767	428	3	note	note	VERB
taxlaw-13767	428	4	that	that	SCONJ
taxlaw-13767	428	5	section	section	NOUN
taxlaw-13767	428	6	104(a)(2	104(a)(2	NUM
taxlaw-13767	428	7	)	)	PUNCT
taxlaw-13767	428	8	of	of	ADP
taxlaw-13767	428	9	the	the	DET
taxlaw-13767	428	10	tax	tax	NOUN
taxlaw-13767	428	11	code	code	NOUN
taxlaw-13767	428	12	excludes	exclude	VERB
taxlaw-13767	428	13	from	from	ADP
taxlaw-13767	428	14	income	income	NOUN
taxlaw-13767	428	15	payments	payment	NOUN
taxlaw-13767	428	16	related	relate	VERB
taxlaw-13767	428	17	to	to	ADP
taxlaw-13767	428	18	damages	damage	NOUN
taxlaw-13767	428	19	for	for	ADP
taxlaw-13767	428	20	bodily	bodily	ADJ
taxlaw-13767	428	21	injury	injury	NOUN
taxlaw-13767	428	22	,	,	PUNCT
taxlaw-13767	428	23	purportedly	purportedly	ADV
taxlaw-13767	428	24	because	because	SCONJ
taxlaw-13767	428	25	they	they	PRON
taxlaw-13767	428	26	are	be	AUX
taxlaw-13767	428	27	considered	consider	VERB
taxlaw-13767	428	28	a	a	DET
taxlaw-13767	428	29	return	return	NOUN
taxlaw-13767	428	30	of	of	ADP
taxlaw-13767	428	31	human	human	ADJ
taxlaw-13767	428	32	capital	capital	NOUN
taxlaw-13767	428	33	as	as	SCONJ
taxlaw-13767	428	34	opposed	oppose	VERB
taxlaw-13767	428	35	to	to	ADP
taxlaw-13767	428	36	income.85	income.85	NOUN
taxlaw-13767	428	37	there	there	PRON
taxlaw-13767	428	38	are	be	VERB
taxlaw-13767	428	39	a	a	DET
taxlaw-13767	428	40	few	few	ADJ
taxlaw-13767	428	41	issues	issue	NOUN
taxlaw-13767	428	42	with	with	ADP
taxlaw-13767	428	43	this	this	DET
taxlaw-13767	428	44	comparison	comparison	NOUN
taxlaw-13767	428	45	.	.	PUNCT
taxlaw-13767	429	1	first	first	ADV
taxlaw-13767	429	2	,	,	PUNCT
taxlaw-13767	429	3	a	a	DET
taxlaw-13767	429	4	return	return	NOUN
taxlaw-13767	429	5	of	of	ADP
taxlaw-13767	429	6	“	"	PUNCT
taxlaw-13767	429	7	human	human	ADJ
taxlaw-13767	429	8	capital	capital	NOUN
taxlaw-13767	429	9	”	"	PUNCT
taxlaw-13767	429	10	is	be	AUX
taxlaw-13767	429	11	not	not	PART
taxlaw-13767	429	12	automatically	automatically	ADV
taxlaw-13767	429	13	nontaxable	nontaxable	ADJ
taxlaw-13767	429	14	.	.	PUNCT
taxlaw-13767	430	1	what	what	PRON
taxlaw-13767	430	2	is	be	AUX
taxlaw-13767	430	3	important	important	ADJ
taxlaw-13767	430	4	in	in	ADP
taxlaw-13767	430	5	determining	determine	VERB
taxlaw-13767	430	6	tax	tax	NOUN
taxlaw-13767	430	7	gain	gain	NOUN
taxlaw-13767	430	8	or	or	CCONJ
taxlaw-13767	430	9	loss	loss	NOUN
taxlaw-13767	430	10	is	be	AUX
taxlaw-13767	430	11	not	not	PART
taxlaw-13767	430	12	human	human	ADJ
taxlaw-13767	430	13	capital	capital	NOUN
taxlaw-13767	430	14	,	,	PUNCT
taxlaw-13767	430	15	but	but	CCONJ
taxlaw-13767	430	16	instead	instead	ADV
taxlaw-13767	430	17	the	the	DET
taxlaw-13767	430	18	taxpayer	taxpayer	NOUN
taxlaw-13767	430	19	’s	’s	PART
taxlaw-13767	430	20	adjusted	adjust	VERB
taxlaw-13767	430	21	basis	basis	NOUN
taxlaw-13767	430	22	.	.	PUNCT
taxlaw-13767	431	1	for	for	ADP
taxlaw-13767	431	2	example	example	NOUN
taxlaw-13767	431	3	,	,	PUNCT
taxlaw-13767	431	4	if	if	SCONJ
taxlaw-13767	431	5	a	a	DET
taxlaw-13767	431	6	taxpayer	taxpayer	NOUN
taxlaw-13767	431	7	buys	buy	VERB
taxlaw-13767	431	8	wood	wood	NOUN
taxlaw-13767	431	9	,	,	PUNCT
taxlaw-13767	431	10	nails	nail	NOUN
taxlaw-13767	431	11	,	,	PUNCT
taxlaw-13767	431	12	and	and	CCONJ
taxlaw-13767	431	13	paint	paint	NOUN
taxlaw-13767	431	14	to	to	PART
taxlaw-13767	431	15	make	make	VERB
taxlaw-13767	431	16	a	a	DET
taxlaw-13767	431	17	bookcase	bookcase	NOUN
taxlaw-13767	431	18	,	,	PUNCT
taxlaw-13767	431	19	and	and	CCONJ
taxlaw-13767	431	20	if	if	SCONJ
taxlaw-13767	431	21	she	she	PRON
taxlaw-13767	431	22	is	be	AUX
taxlaw-13767	431	23	able	able	ADJ
taxlaw-13767	431	24	to	to	PART
taxlaw-13767	431	25	sell	sell	VERB
taxlaw-13767	431	26	that	that	DET
taxlaw-13767	431	27	bookcase	bookcase	NOUN
taxlaw-13767	431	28	for	for	ADP
taxlaw-13767	431	29	more	more	ADJ
taxlaw-13767	431	30	than	than	ADP
taxlaw-13767	431	31	the	the	DET
taxlaw-13767	431	32	cost	cost	NOUN
taxlaw-13767	431	33	of	of	ADP
taxlaw-13767	431	34	those	those	DET
taxlaw-13767	431	35	items	item	NOUN
taxlaw-13767	431	36	,	,	PUNCT
taxlaw-13767	431	37	she	she	PRON
taxlaw-13767	431	38	will	will	AUX
taxlaw-13767	431	39	recognize	recognize	VERB
taxlaw-13767	431	40	income	income	NOUN
taxlaw-13767	431	41	on	on	ADP
taxlaw-13767	431	42	that	that	DET
taxlaw-13767	431	43	gain	gain	NOUN
taxlaw-13767	431	44	even	even	ADV
taxlaw-13767	431	45	though	though	SCONJ
taxlaw-13767	431	46	it	it	PRON
taxlaw-13767	431	47	is	be	AUX
taxlaw-13767	431	48	a	a	DET
taxlaw-13767	431	49	return	return	NOUN
taxlaw-13767	431	50	of	of	ADP
taxlaw-13767	431	51	her	her	PRON
taxlaw-13767	431	52	human	human	ADJ
taxlaw-13767	431	53	capital	capital	NOUN
taxlaw-13767	431	54	in	in	ADP
taxlaw-13767	431	55	the	the	DET
taxlaw-13767	431	56	work	work	NOUN
taxlaw-13767	431	57	she	she	PRON
taxlaw-13767	431	58	put	put	VERB
taxlaw-13767	431	59	into	into	ADP
taxlaw-13767	431	60	making	make	VERB
taxlaw-13767	431	61	the	the	DET
taxlaw-13767	431	62	bookcase	bookcase	NOUN
taxlaw-13767	431	63	.	.	PUNCT
taxlaw-13767	432	1	aside	aside	ADV
taxlaw-13767	432	2	from	from	ADP
taxlaw-13767	432	3	the	the	DET
taxlaw-13767	432	4	basis	basis	NOUN
taxlaw-13767	432	5	issue	issue	NOUN
taxlaw-13767	432	6	,	,	PUNCT
taxlaw-13767	432	7	making	make	VERB
taxlaw-13767	432	8	shared	share	VERB
taxlaw-13767	432	9	contributions	contribution	NOUN
taxlaw-13767	432	10	to	to	ADP
taxlaw-13767	432	11	a	a	DET
taxlaw-13767	432	12	relationship	relationship	NOUN
taxlaw-13767	432	13	by	by	ADP
taxlaw-13767	432	14	way	way	NOUN
taxlaw-13767	432	15	of	of	ADP
taxlaw-13767	432	16	human	human	ADJ
taxlaw-13767	432	17	capital	capital	NOUN
taxlaw-13767	432	18	is	be	AUX
taxlaw-13767	432	19	fundamentally	fundamentally	ADV
taxlaw-13767	432	20	different	different	ADJ
taxlaw-13767	432	21	from	from	ADP
taxlaw-13767	432	22	being	be	AUX
taxlaw-13767	432	23	compensated	compensate	VERB
taxlaw-13767	432	24	for	for	ADP
taxlaw-13767	432	25	damages	damage	NOUN
taxlaw-13767	432	26	in	in	ADP
taxlaw-13767	432	27	a	a	DET
taxlaw-13767	432	28	negligence	negligence	NOUN
taxlaw-13767	432	29	action	action	NOUN
taxlaw-13767	432	30	.	.	PUNCT
taxlaw-13767	433	1	for	for	ADP
taxlaw-13767	433	2	one	one	NUM
taxlaw-13767	433	3	thing	thing	NOUN
taxlaw-13767	433	4	,	,	PUNCT
taxlaw-13767	433	5	the	the	DET
taxlaw-13767	433	6	authors	author	NOUN
taxlaw-13767	433	7	assume	assume	VERB
taxlaw-13767	433	8	a	a	DET
taxlaw-13767	433	9	loss	loss	NOUN
taxlaw-13767	433	10	-	-	PUNCT
taxlaw-13767	433	11	centric	centric	ADJ
taxlaw-13767	433	12	view	view	NOUN
taxlaw-13767	433	13	of	of	ADP
taxlaw-13767	433	14	the	the	DET
taxlaw-13767	433	15	human	human	ADJ
taxlaw-13767	433	16	capital	capital	NOUN
taxlaw-13767	433	17	theory	theory	NOUN
taxlaw-13767	433	18	in	in	ADP
taxlaw-13767	433	19	every	every	DET
taxlaw-13767	433	20	case	case	NOUN
taxlaw-13767	433	21	;	;	PUNCT
taxlaw-13767	433	22	that	that	SCONJ
taxlaw-13767	433	23	all	all	DET
taxlaw-13767	433	24	returns	return	NOUN
taxlaw-13767	433	25	of	of	ADP
taxlaw-13767	433	26	human	human	ADJ
taxlaw-13767	433	27	capital	capital	NOUN
taxlaw-13767	433	28	represent	represent	VERB
taxlaw-13767	433	29	compensation	compensation	NOUN
taxlaw-13767	433	30	for	for	ADP
taxlaw-13767	433	31	a	a	DET
taxlaw-13767	433	32	loss	loss	NOUN
taxlaw-13767	433	33	.	.	PUNCT
taxlaw-13767	434	1	this	this	PRON
taxlaw-13767	434	2	may	may	AUX
taxlaw-13767	434	3	in	in	ADP
taxlaw-13767	434	4	theory	theory	NOUN
taxlaw-13767	434	5	work	work	NOUN
taxlaw-13767	434	6	for	for	ADP
taxlaw-13767	434	7	cases	case	NOUN
taxlaw-13767	434	8	where	where	SCONJ
taxlaw-13767	434	9	an	an	DET
taxlaw-13767	434	10	individual	individual	NOUN
taxlaw-13767	434	11	is	be	AUX
taxlaw-13767	434	12	injured	injure	VERB
taxlaw-13767	434	13	by	by	ADP
taxlaw-13767	434	14	the	the	DET
taxlaw-13767	434	15	negligence	negligence	NOUN
taxlaw-13767	434	16	of	of	ADP
taxlaw-13767	434	17	another	another	PRON
taxlaw-13767	434	18	,	,	PUNCT
taxlaw-13767	434	19	but	but	CCONJ
taxlaw-13767	434	20	not	not	PART
taxlaw-13767	434	21	for	for	ADP
taxlaw-13767	434	22	two	two	NUM
taxlaw-13767	434	23	people	people	NOUN
taxlaw-13767	434	24	who	who	PRON
taxlaw-13767	434	25	,	,	PUNCT
taxlaw-13767	434	26	for	for	ADP
taxlaw-13767	434	27	at	at	ADV
taxlaw-13767	434	28	least	least	ADJ
taxlaw-13767	434	29	a	a	PRON
taxlaw-13767	434	30	time	time	NOUN
taxlaw-13767	434	31	,	,	PUNCT
taxlaw-13767	434	32	worked	work	VERB
taxlaw-13767	434	33	together	together	ADV
taxlaw-13767	434	34	to	to	PART
taxlaw-13767	434	35	build	build	VERB
taxlaw-13767	434	36	a	a	DET
taxlaw-13767	434	37	life	life	NOUN
taxlaw-13767	434	38	.	.	PUNCT
taxlaw-13767	435	1	under	under	ADP
taxlaw-13767	435	2	the	the	DET
taxlaw-13767	435	3	author	author	NOUN
taxlaw-13767	435	4	’s	’s	PART
taxlaw-13767	435	5	loss	loss	NOUN
taxlaw-13767	435	6	-	-	PUNCT
taxlaw-13767	435	7	centric	centric	ADJ
taxlaw-13767	435	8	view	view	NOUN
taxlaw-13767	435	9	,	,	PUNCT
taxlaw-13767	435	10	alimony	alimony	NOUN
taxlaw-13767	435	11	is	be	AUX
taxlaw-13767	435	12	compensation	compensation	NOUN
taxlaw-13767	435	13	to	to	ADP
taxlaw-13767	435	14	a	a	DET
taxlaw-13767	435	15	spouse	spouse	NOUN
taxlaw-13767	435	16	for	for	ADP
taxlaw-13767	435	17	losing	lose	VERB
taxlaw-13767	435	18	out	out	ADP
taxlaw-13767	435	19	on	on	ADP
taxlaw-13767	435	20	investments	investment	NOUN
taxlaw-13767	435	21	she	she	PRON
taxlaw-13767	435	22	could	could	AUX
taxlaw-13767	435	23	have	have	AUX
taxlaw-13767	435	24	made	make	VERB
taxlaw-13767	435	25	in	in	ADP
taxlaw-13767	435	26	herself	herself	PRON
taxlaw-13767	435	27	instead	instead	ADV
taxlaw-13767	435	28	of	of	ADP
taxlaw-13767	435	29	her	her	PRON
taxlaw-13767	435	30	spouse	spouse	NOUN
taxlaw-13767	435	31	.	.	PUNCT
taxlaw-13767	436	1	but	but	CCONJ
taxlaw-13767	436	2	there	there	PRON
taxlaw-13767	436	3	are	be	VERB
taxlaw-13767	436	4	other	other	ADJ
taxlaw-13767	436	5	ways	way	NOUN
taxlaw-13767	436	6	to	to	PART
taxlaw-13767	436	7	view	view	VERB
taxlaw-13767	436	8	such	such	ADJ
taxlaw-13767	436	9	intangible	intangible	ADJ
taxlaw-13767	436	10	investments	investment	NOUN
taxlaw-13767	436	11	.	.	PUNCT
taxlaw-13767	437	1	more	more	ADV
taxlaw-13767	437	2	popular	popular	ADJ
taxlaw-13767	437	3	seems	seem	VERB
taxlaw-13767	437	4	to	to	PART
taxlaw-13767	437	5	be	be	AUX
taxlaw-13767	437	6	a	a	DET
taxlaw-13767	437	7	gain	gain	NOUN
taxlaw-13767	437	8	-	-	PUNCT
taxlaw-13767	437	9	centric	centric	NOUN
taxlaw-13767	437	10	theory	theory	NOUN
taxlaw-13767	437	11	,	,	PUNCT
taxlaw-13767	437	12	under	under	ADP
taxlaw-13767	437	13	which	which	PRON
taxlaw-13767	437	14	both	both	DET
taxlaw-13767	437	15	spouses	spouse	NOUN
taxlaw-13767	437	16	’	'	PUNCT
taxlaw-13767	437	17	contributions	contribution	NOUN
taxlaw-13767	437	18	to	to	ADP
taxlaw-13767	437	19	the	the	DET
taxlaw-13767	437	20	economic	economic	ADJ
taxlaw-13767	437	21	relationship	relationship	NOUN
taxlaw-13767	437	22	are	be	AUX
taxlaw-13767	437	23	recognized	recognize	VERB
taxlaw-13767	437	24	and	and	CCONJ
taxlaw-13767	437	25	under	under	ADP
taxlaw-13767	437	26	which	which	DET
taxlaw-13767	437	27	alimony	alimony	NOUN
taxlaw-13767	437	28	would	would	AUX
taxlaw-13767	437	29	represent	represent	VERB
taxlaw-13767	437	30	the	the	DET
taxlaw-13767	437	31	recipient	recipient	NOUN
taxlaw-13767	437	32	spouse	spouse	NOUN
taxlaw-13767	437	33	’s	’s	PART
taxlaw-13767	437	34	share	share	NOUN
taxlaw-13767	437	35	of	of	ADP
taxlaw-13767	437	36	the	the	DET
taxlaw-13767	437	37	mutual	mutual	ADJ
taxlaw-13767	437	38	returns	return	NOUN
taxlaw-13767	437	39	on	on	ADP
taxlaw-13767	437	40	their	their	PRON
taxlaw-13767	437	41	investment	investment	NOUN
taxlaw-13767	437	42	.	.	PUNCT
taxlaw-13767	438	1	under	under	ADP
taxlaw-13767	438	2	this	this	DET
taxlaw-13767	438	3	view	view	NOUN
taxlaw-13767	438	4	,	,	PUNCT
taxlaw-13767	438	5	it	it	PRON
taxlaw-13767	438	6	’s	’	VERB
taxlaw-13767	438	7	not	not	PART
taxlaw-13767	438	8	so	so	ADV
taxlaw-13767	438	9	clear	clear	ADJ
taxlaw-13767	438	10	that	that	SCONJ
taxlaw-13767	438	11	the	the	DET
taxlaw-13767	438	12	tax	tax	NOUN
taxlaw-13767	438	13	burden	burden	NOUN
taxlaw-13767	438	14	should	should	AUX
taxlaw-13767	438	15	be	be	AUX
taxlaw-13767	438	16	borne	bear	VERB
taxlaw-13767	438	17	solely	solely	ADV
taxlaw-13767	438	18	by	by	ADP
taxlaw-13767	438	19	the	the	DET
taxlaw-13767	438	20	partner	partner	NOUN
taxlaw-13767	438	21	who	who	PRON
taxlaw-13767	438	22	earned	earn	VERB
taxlaw-13767	438	23	the	the	DET
taxlaw-13767	438	24	income.86	income.86	NOUN
taxlaw-13767	438	25	there	there	PRON
taxlaw-13767	438	26	are	be	VERB
taxlaw-13767	438	27	other	other	ADJ
taxlaw-13767	438	28	policy	policy	NOUN
taxlaw-13767	438	29	considerations	consideration	NOUN
taxlaw-13767	438	30	that	that	PRON
taxlaw-13767	438	31	support	support	VERB
taxlaw-13767	438	32	the	the	DET
taxlaw-13767	438	33	exclusion	exclusion	NOUN
taxlaw-13767	438	34	for	for	ADP
taxlaw-13767	438	35	the	the	DET
taxlaw-13767	438	36	receipt	receipt	NOUN
taxlaw-13767	438	37	of	of	ADP
taxlaw-13767	438	38	damages	damage	NOUN
taxlaw-13767	438	39	on	on	ADP
taxlaw-13767	438	40	account	account	NOUN
taxlaw-13767	438	41	of	of	ADP
taxlaw-13767	438	42	physical	physical	ADJ
taxlaw-13767	438	43	injuries	injury	NOUN
taxlaw-13767	438	44	that	that	PRON
taxlaw-13767	438	45	do	do	AUX
taxlaw-13767	438	46	not	not	PART
taxlaw-13767	438	47	support	support	VERB
taxlaw-13767	438	48	the	the	DET
taxlaw-13767	438	49	same	same	ADJ
taxlaw-13767	438	50	treatment	treatment	NOUN
taxlaw-13767	438	51	for	for	ADP
taxlaw-13767	438	52	alimony	alimony	NOUN
taxlaw-13767	438	53	payments	payment	NOUN
taxlaw-13767	438	54	.	.	PUNCT
taxlaw-13767	439	1	first	first	ADV
taxlaw-13767	439	2	,	,	PUNCT
taxlaw-13767	439	3	the	the	DET
taxlaw-13767	439	4	tax	tax	NOUN
taxlaw-13767	439	5	system	system	NOUN
taxlaw-13767	439	6	is	be	AUX
taxlaw-13767	439	7	primarily	primarily	ADV
taxlaw-13767	439	8	aimed	aim	VERB
taxlaw-13767	439	9	at	at	ADP
taxlaw-13767	439	10	commercial	commercial	ADJ
taxlaw-13767	439	11	transactions	transaction	NOUN
taxlaw-13767	439	12	.	.	PUNCT
taxlaw-13767	440	1	taxing	tax	VERB
taxlaw-13767	440	2	transactions	transaction	NOUN
taxlaw-13767	440	3	outside	outside	ADP
taxlaw-13767	440	4	of	of	ADP
taxlaw-13767	440	5	the	the	DET
taxlaw-13767	440	6	commercial	commercial	ADJ
taxlaw-13767	440	7	sphere	sphere	NOUN
taxlaw-13767	440	8	certainly	certainly	ADV
taxlaw-13767	440	9	can	can	AUX
taxlaw-13767	440	10	be	be	AUX
taxlaw-13767	440	11	appropriate	appropriate	ADJ
taxlaw-13767	440	12	but	but	CCONJ
taxlaw-13767	440	13	should	should	AUX
taxlaw-13767	440	14	be	be	AUX
taxlaw-13767	440	15	viewed	view	VERB
taxlaw-13767	440	16	with	with	ADP
taxlaw-13767	440	17	some	some	DET
taxlaw-13767	440	18	caution	caution	NOUN
taxlaw-13767	440	19	.	.	PUNCT
taxlaw-13767	441	1	in	in	ADP
taxlaw-13767	441	2	the	the	DET
taxlaw-13767	441	3	case	case	NOUN
taxlaw-13767	441	4	of	of	ADP
taxlaw-13767	441	5	damages	damage	NOUN
taxlaw-13767	441	6	for	for	ADP
taxlaw-13767	441	7	physical	physical	ADJ
taxlaw-13767	441	8	injury	injury	NOUN
taxlaw-13767	441	9	,	,	PUNCT
taxlaw-13767	441	10	the	the	DET
taxlaw-13767	441	11	noncommercial	noncommercial	ADJ
taxlaw-13767	441	12	nature	nature	NOUN
taxlaw-13767	441	13	of	of	ADP
taxlaw-13767	441	14	the	the	DET
taxlaw-13767	441	15	transaction	transaction	NOUN
taxlaw-13767	441	16	supports	support	VERB
taxlaw-13767	441	17	the	the	DET
taxlaw-13767	441	18	exclusion	exclusion	NOUN
taxlaw-13767	441	19	.	.	PUNCT
taxlaw-13767	442	1	compare	compare	VERB
taxlaw-13767	442	2	favorably	favorably	ADV
taxlaw-13767	442	3	the	the	DET
taxlaw-13767	442	4	fact	fact	NOUN
taxlaw-13767	442	5	that	that	SCONJ
taxlaw-13767	442	6	if	if	SCONJ
taxlaw-13767	442	7	a	a	DET
taxlaw-13767	442	8	taxpayer	taxpayer	NOUN
taxlaw-13767	442	9	sells	sell	VERB
taxlaw-13767	442	10	a	a	DET
taxlaw-13767	442	11	body	body	NOUN
taxlaw-13767	442	12	part	part	NOUN
taxlaw-13767	442	13	(	(	PUNCT
taxlaw-13767	442	14	such	such	ADJ
taxlaw-13767	442	15	as	as	ADP
taxlaw-13767	442	16	plasma	plasma	NOUN
taxlaw-13767	442	17	or	or	CCONJ
taxlaw-13767	442	18	illegally	illegally	ADV
taxlaw-13767	442	19	sells	sell	VERB
taxlaw-13767	442	20	a	a	DET
taxlaw-13767	442	21	part	part	NOUN
taxlaw-13767	442	22	of	of	ADP
taxlaw-13767	442	23	their	their	PRON
taxlaw-13767	442	24	body	body	NOUN
taxlaw-13767	442	25	)	)	PUNCT
taxlaw-13767	442	26	then	then	ADV
taxlaw-13767	442	27	the	the	DET
taxlaw-13767	442	28	tax	tax	NOUN
taxlaw-13767	442	29	system	system	NOUN
taxlaw-13767	442	30	would	would	AUX
taxlaw-13767	442	31	tax	tax	VERB
taxlaw-13767	442	32	that	that	DET
taxlaw-13767	442	33	transaction	transaction	NOUN
taxlaw-13767	442	34	.	.	PUNCT
taxlaw-13767	443	1	although	although	SCONJ
taxlaw-13767	443	2	this	this	DET
taxlaw-13767	443	3	transaction	transaction	NOUN
taxlaw-13767	443	4	involves	involve	VERB
taxlaw-13767	443	5	physical	physical	ADJ
taxlaw-13767	443	6	parts	part	NOUN
taxlaw-13767	443	7	of	of	ADP
taxlaw-13767	443	8	the	the	DET
taxlaw-13767	443	9	body	body	NOUN
taxlaw-13767	443	10	,	,	PUNCT
taxlaw-13767	443	11	the	the	DET
taxlaw-13767	443	12	85	85	NUM
taxlaw-13767	443	13	see	see	VERB
taxlaw-13767	443	14	i	i	PRON
taxlaw-13767	443	15	d.	d.	PROPN
taxlaw-13767	443	16	at	at	ADP
taxlaw-13767	443	17	408	408	NUM
taxlaw-13767	443	18	n.129	n.129	NUM
taxlaw-13767	443	19	.	.	PUNCT
taxlaw-13767	444	1	86	86	NUM
taxlaw-13767	444	2	see	see	VERB
taxlaw-13767	444	3	linda	linda	PROPN
taxlaw-13767	444	4	sugin	sugin	PROPN
taxlaw-13767	444	5	,	,	PUNCT
taxlaw-13767	444	6	the	the	DET
taxlaw-13767	444	7	social	social	ADJ
taxlaw-13767	444	8	meaning	meaning	NOUN
taxlaw-13767	444	9	of	of	ADP
taxlaw-13767	444	10	the	the	DET
taxlaw-13767	444	11	tax	tax	NOUN
taxlaw-13767	444	12	cuts	cut	NOUN
taxlaw-13767	444	13	and	and	CCONJ
taxlaw-13767	444	14	jobs	job	NOUN
taxlaw-13767	444	15	act	act	PROPN
taxlaw-13767	444	16	,	,	PUNCT
taxlaw-13767	444	17	128	128	NUM
taxlaw-13767	444	18	yale	yale	PROPN
taxlaw-13767	444	19	l.j	l.j	PROPN
taxlaw-13767	444	20	.	.	PUNCT
taxlaw-13767	444	21	f.	f.	PROPN
taxlaw-13767	444	22	403	403	NUM
taxlaw-13767	444	23	,	,	PUNCT
taxlaw-13767	444	24	413	413	NUM
taxlaw-13767	444	25	(	(	PUNCT
taxlaw-13767	444	26	2018	2018	NUM
taxlaw-13767	444	27	)	)	PUNCT
taxlaw-13767	444	28	(	(	PUNCT
taxlaw-13767	444	29	“	"	PUNCT
taxlaw-13767	444	30	taxing	tax	VERB
taxlaw-13767	444	31	alimony	alimony	NOUN
taxlaw-13767	444	32	to	to	ADP
taxlaw-13767	444	33	the	the	DET
taxlaw-13767	444	34	recipient	recipient	NOUN
taxlaw-13767	444	35	is	be	AUX
taxlaw-13767	444	36	consistent	consistent	ADJ
taxlaw-13767	444	37	with	with	ADP
taxlaw-13767	444	38	treating	treat	VERB
taxlaw-13767	444	39	alimony	alimony	NOUN
taxlaw-13767	444	40	as	as	ADP
taxlaw-13767	444	41	an	an	DET
taxlaw-13767	444	42	earned	earn	VERB
taxlaw-13767	444	43	amount	amount	NOUN
taxlaw-13767	444	44	,	,	PUNCT
taxlaw-13767	444	45	since	since	SCONJ
taxlaw-13767	444	46	earnings	earning	NOUN
taxlaw-13767	444	47	are	be	AUX
taxlaw-13767	444	48	always	always	ADV
taxlaw-13767	444	49	taxed	tax	VERB
taxlaw-13767	444	50	to	to	ADP
taxlaw-13767	444	51	the	the	DET
taxlaw-13767	444	52	earner	earner	NOUN
taxlaw-13767	444	53	.	.	PUNCT
taxlaw-13767	445	1	if	if	SCONJ
taxlaw-13767	445	2	we	we	PRON
taxlaw-13767	445	3	think	think	VERB
taxlaw-13767	445	4	about	about	ADP
taxlaw-13767	445	5	marriage	marriage	NOUN
taxlaw-13767	445	6	as	as	ADP
taxlaw-13767	445	7	a	a	DET
taxlaw-13767	445	8	partnership	partnership	NOUN
taxlaw-13767	445	9	in	in	ADP
taxlaw-13767	445	10	which	which	PRON
taxlaw-13767	445	11	both	both	DET
taxlaw-13767	445	12	spouses	spouse	NOUN
taxlaw-13767	445	13	contribute	contribute	VERB
taxlaw-13767	445	14	inputs	input	NOUN
taxlaw-13767	445	15	to	to	PART
taxlaw-13767	445	16	produce	produce	VERB
taxlaw-13767	445	17	shared	shared	ADJ
taxlaw-13767	445	18	returns	return	NOUN
taxlaw-13767	445	19	,	,	PUNCT
taxlaw-13767	445	20	then	then	ADV
taxlaw-13767	445	21	the	the	DET
taxlaw-13767	445	22	amounts	amount	NOUN
taxlaw-13767	445	23	earned	earn	VERB
taxlaw-13767	445	24	in	in	ADP
taxlaw-13767	445	25	the	the	DET
taxlaw-13767	445	26	market	market	NOUN
taxlaw-13767	445	27	by	by	ADP
taxlaw-13767	445	28	one	one	NUM
taxlaw-13767	445	29	spouse	spouse	NOUN
taxlaw-13767	445	30	are	be	AUX
taxlaw-13767	445	31	appropriately	appropriately	ADV
taxlaw-13767	445	32	conceptualized	conceptualize	VERB
taxlaw-13767	445	33	as	as	ADP
taxlaw-13767	445	34	belonging	belong	VERB
taxlaw-13767	445	35	jointly	jointly	ADV
taxlaw-13767	445	36	by	by	ADP
taxlaw-13767	445	37	both	both	DET
taxlaw-13767	445	38	spouses	spouse	NOUN
taxlaw-13767	445	39	.	.	PUNCT
taxlaw-13767	445	40	”	"	PUNCT
taxlaw-13767	445	41	)	)	PUNCT
taxlaw-13767	445	42	.	.	PUNCT
taxlaw-13767	446	1	148	148	NUM
taxlaw-13767	446	2	columbia	columbia	PROPN
taxlaw-13767	446	3	journal	journal	NOUN
taxlaw-13767	446	4	of	of	ADP
taxlaw-13767	446	5	tax	tax	NOUN
taxlaw-13767	446	6	law	law	NOUN
taxlaw-13767	446	7	[	[	X
taxlaw-13767	446	8	vol	vol	NOUN
taxlaw-13767	446	9	.	.	PUNCT
taxlaw-13767	447	1	16:2	16:2	NUM
taxlaw-13767	447	2	taxpayer	taxpayer	NOUN
taxlaw-13767	447	3	,	,	PUNCT
taxlaw-13767	447	4	by	by	ADP
taxlaw-13767	447	5	selling	sell	VERB
taxlaw-13767	447	6	,	,	PUNCT
taxlaw-13767	447	7	has	have	AUX
taxlaw-13767	447	8	entered	enter	VERB
taxlaw-13767	447	9	the	the	DET
taxlaw-13767	447	10	commercial	commercial	ADJ
taxlaw-13767	447	11	space	space	NOUN
taxlaw-13767	447	12	and	and	CCONJ
taxlaw-13767	447	13	so	so	ADV
taxlaw-13767	447	14	the	the	DET
taxlaw-13767	447	15	taxation	taxation	NOUN
taxlaw-13767	447	16	of	of	ADP
taxlaw-13767	447	17	that	that	DET
taxlaw-13767	447	18	income	income	NOUN
taxlaw-13767	447	19	is	be	AUX
taxlaw-13767	447	20	justifiable	justifiable	ADJ
taxlaw-13767	447	21	.	.	PUNCT
taxlaw-13767	448	1	the	the	DET
taxlaw-13767	448	2	noncommercial	noncommercial	ADJ
taxlaw-13767	448	3	nature	nature	NOUN
taxlaw-13767	448	4	of	of	ADP
taxlaw-13767	448	5	a	a	DET
taxlaw-13767	448	6	transaction	transaction	NOUN
taxlaw-13767	448	7	alone	alone	ADV
taxlaw-13767	448	8	,	,	PUNCT
taxlaw-13767	448	9	however	however	ADV
taxlaw-13767	448	10	,	,	PUNCT
taxlaw-13767	448	11	may	may	AUX
taxlaw-13767	448	12	not	not	PART
taxlaw-13767	448	13	be	be	AUX
taxlaw-13767	448	14	enough	enough	ADJ
taxlaw-13767	448	15	to	to	PART
taxlaw-13767	448	16	finalize	finalize	VERB
taxlaw-13767	448	17	the	the	DET
taxlaw-13767	448	18	tax	tax	NOUN
taxlaw-13767	448	19	consequences	consequence	NOUN
taxlaw-13767	448	20	.	.	PUNCT
taxlaw-13767	449	1	for	for	ADP
taxlaw-13767	449	2	example	example	NOUN
taxlaw-13767	449	3	,	,	PUNCT
taxlaw-13767	449	4	medical	medical	ADJ
taxlaw-13767	449	5	expenses	expense	NOUN
taxlaw-13767	449	6	are	be	AUX
taxlaw-13767	449	7	deductible	deductible	ADJ
taxlaw-13767	449	8	despite	despite	SCONJ
taxlaw-13767	449	9	being	be	AUX
taxlaw-13767	449	10	personal	personal	ADJ
taxlaw-13767	449	11	in	in	ADP
taxlaw-13767	449	12	nature	nature	NOUN
taxlaw-13767	449	13	.	.	PUNCT
taxlaw-13767	450	1	viewed	view	VERB
taxlaw-13767	450	2	in	in	ADP
taxlaw-13767	450	3	isolation	isolation	NOUN
taxlaw-13767	450	4	,	,	PUNCT
taxlaw-13767	450	5	the	the	DET
taxlaw-13767	450	6	noncommercial	noncommercial	ADJ
taxlaw-13767	450	7	nature	nature	NOUN
taxlaw-13767	450	8	of	of	ADP
taxlaw-13767	450	9	personal	personal	ADJ
taxlaw-13767	450	10	injury	injury	NOUN
taxlaw-13767	450	11	damages	damage	NOUN
taxlaw-13767	450	12	might	might	AUX
taxlaw-13767	450	13	not	not	PART
taxlaw-13767	450	14	be	be	AUX
taxlaw-13767	450	15	enough	enough	ADJ
taxlaw-13767	450	16	to	to	PART
taxlaw-13767	450	17	support	support	VERB
taxlaw-13767	450	18	the	the	DET
taxlaw-13767	450	19	exclusion	exclusion	NOUN
taxlaw-13767	450	20	.	.	PUNCT
taxlaw-13767	451	1	other	other	ADJ
taxlaw-13767	451	2	tax	tax	NOUN
taxlaw-13767	451	3	policy	policy	NOUN
taxlaw-13767	451	4	considerations	consideration	NOUN
taxlaw-13767	451	5	also	also	ADV
taxlaw-13767	451	6	play	play	VERB
taxlaw-13767	451	7	a	a	DET
taxlaw-13767	451	8	role	role	NOUN
taxlaw-13767	451	9	in	in	ADP
taxlaw-13767	451	10	the	the	DET
taxlaw-13767	451	11	exclusion	exclusion	NOUN
taxlaw-13767	451	12	.	.	PUNCT
taxlaw-13767	452	1	first	first	ADV
taxlaw-13767	452	2	,	,	PUNCT
taxlaw-13767	452	3	congress	congress	PROPN
taxlaw-13767	452	4	has	have	AUX
taxlaw-13767	452	5	generally	generally	ADV
taxlaw-13767	452	6	allowed	allow	VERB
taxlaw-13767	452	7	taxpayers	taxpayer	NOUN
taxlaw-13767	452	8	to	to	PART
taxlaw-13767	452	9	avoid	avoid	VERB
taxlaw-13767	452	10	gain	gain	NOUN
taxlaw-13767	452	11	on	on	ADP
taxlaw-13767	452	12	involuntary	involuntary	ADJ
taxlaw-13767	452	13	conversions	conversion	NOUN
taxlaw-13767	452	14	if	if	SCONJ
taxlaw-13767	452	15	they	they	PRON
taxlaw-13767	452	16	purchase	purchase	VERB
taxlaw-13767	452	17	something	something	PRON
taxlaw-13767	452	18	similar	similar	ADJ
taxlaw-13767	452	19	to	to	PART
taxlaw-13767	452	20	replace	replace	VERB
taxlaw-13767	452	21	the	the	DET
taxlaw-13767	452	22	lost	lose	VERB
taxlaw-13767	452	23	property.87	property.87	PROPN
taxlaw-13767	452	24	obviously	obviously	ADV
taxlaw-13767	452	25	,	,	PUNCT
taxlaw-13767	452	26	this	this	DET
taxlaw-13767	452	27	replacement	replacement	NOUN
taxlaw-13767	452	28	is	be	AUX
taxlaw-13767	452	29	not	not	PART
taxlaw-13767	452	30	possible	possible	ADJ
taxlaw-13767	452	31	in	in	ADP
taxlaw-13767	452	32	the	the	DET
taxlaw-13767	452	33	case	case	NOUN
taxlaw-13767	452	34	of	of	ADP
taxlaw-13767	452	35	a	a	DET
taxlaw-13767	452	36	physical	physical	ADJ
taxlaw-13767	452	37	injury	injury	NOUN
taxlaw-13767	452	38	and	and	CCONJ
taxlaw-13767	452	39	so	so	ADV
taxlaw-13767	452	40	congress	congress	PROPN
taxlaw-13767	452	41	may	may	AUX
taxlaw-13767	452	42	have	have	AUX
taxlaw-13767	452	43	felt	feel	VERB
taxlaw-13767	452	44	the	the	DET
taxlaw-13767	452	45	exclusion	exclusion	NOUN
taxlaw-13767	452	46	was	be	AUX
taxlaw-13767	452	47	the	the	DET
taxlaw-13767	452	48	right	right	ADJ
taxlaw-13767	452	49	choice	choice	NOUN
taxlaw-13767	452	50	.	.	PUNCT
taxlaw-13767	453	1	congress	congress	PROPN
taxlaw-13767	453	2	may	may	AUX
taxlaw-13767	453	3	also	also	ADV
taxlaw-13767	453	4	have	have	AUX
taxlaw-13767	453	5	been	be	AUX
taxlaw-13767	453	6	concerned	concern	VERB
taxlaw-13767	453	7	that	that	SCONJ
taxlaw-13767	453	8	taxing	tax	VERB
taxlaw-13767	453	9	physical	physical	ADJ
taxlaw-13767	453	10	injury	injury	NOUN
taxlaw-13767	453	11	damages	damage	NOUN
taxlaw-13767	453	12	awards	award	NOUN
taxlaw-13767	453	13	would	would	AUX
taxlaw-13767	453	14	lead	lead	VERB
taxlaw-13767	453	15	to	to	ADP
taxlaw-13767	453	16	higher	high	ADJ
taxlaw-13767	453	17	payouts	payout	NOUN
taxlaw-13767	453	18	in	in	ADP
taxlaw-13767	453	19	order	order	NOUN
taxlaw-13767	453	20	to	to	PART
taxlaw-13767	453	21	gross	gross	VERB
taxlaw-13767	453	22	up	up	ADP
taxlaw-13767	453	23	the	the	DET
taxlaw-13767	453	24	injured	injure	VERB
taxlaw-13767	453	25	party	party	NOUN
taxlaw-13767	453	26	’s	’s	PART
taxlaw-13767	453	27	recovery	recovery	NOUN
taxlaw-13767	453	28	.	.	PUNCT
taxlaw-13767	454	1	finally	finally	ADV
taxlaw-13767	454	2	,	,	PUNCT
taxlaw-13767	454	3	congress	congress	PROPN
taxlaw-13767	454	4	may	may	AUX
taxlaw-13767	454	5	have	have	AUX
taxlaw-13767	454	6	felt	feel	VERB
taxlaw-13767	454	7	it	it	PRON
taxlaw-13767	454	8	was	be	AUX
taxlaw-13767	454	9	unseemly	unseemly	ADJ
taxlaw-13767	454	10	for	for	SCONJ
taxlaw-13767	454	11	the	the	DET
taxlaw-13767	454	12	government	government	NOUN
taxlaw-13767	454	13	to	to	PART
taxlaw-13767	454	14	take	take	VERB
taxlaw-13767	454	15	a	a	DET
taxlaw-13767	454	16	share	share	NOUN
taxlaw-13767	454	17	of	of	ADP
taxlaw-13767	454	18	the	the	DET
taxlaw-13767	454	19	recovery	recovery	NOUN
taxlaw-13767	454	20	.	.	PUNCT
taxlaw-13767	455	1	there	there	PRON
taxlaw-13767	455	2	is	be	VERB
taxlaw-13767	455	3	an	an	DET
taxlaw-13767	455	4	ick	ick	NOUN
taxlaw-13767	455	5	factor	factor	NOUN
taxlaw-13767	455	6	in	in	ADP
taxlaw-13767	455	7	having	have	VERB
taxlaw-13767	455	8	the	the	DET
taxlaw-13767	455	9	government	government	NOUN
taxlaw-13767	455	10	benefit	benefit	VERB
taxlaw-13767	455	11	from	from	ADP
taxlaw-13767	455	12	the	the	DET
taxlaw-13767	455	13	physical	physical	ADJ
taxlaw-13767	455	14	injury	injury	NOUN
taxlaw-13767	455	15	of	of	ADP
taxlaw-13767	455	16	a	a	DET
taxlaw-13767	455	17	taxpayer	taxpayer	NOUN
taxlaw-13767	455	18	.	.	PUNCT
taxlaw-13767	456	1	do	do	AUX
taxlaw-13767	456	2	these	these	DET
taxlaw-13767	456	3	policy	policy	NOUN
taxlaw-13767	456	4	considerations	consideration	NOUN
taxlaw-13767	456	5	also	also	ADV
taxlaw-13767	456	6	support	support	VERB
taxlaw-13767	456	7	the	the	DET
taxlaw-13767	456	8	nontaxation	nontaxation	NOUN
taxlaw-13767	456	9	of	of	ADP
taxlaw-13767	456	10	alimony	alimony	NOUN
taxlaw-13767	456	11	?	?	PUNCT
taxlaw-13767	457	1	alimony	alimony	NOUN
taxlaw-13767	457	2	appears	appear	VERB
taxlaw-13767	457	3	to	to	PART
taxlaw-13767	457	4	fit	fit	VERB
taxlaw-13767	457	5	within	within	ADP
taxlaw-13767	457	6	the	the	DET
taxlaw-13767	457	7	noncommercial	noncommercial	ADJ
taxlaw-13767	457	8	realm	realm	NOUN
taxlaw-13767	457	9	of	of	ADP
taxlaw-13767	457	10	taxation	taxation	NOUN
taxlaw-13767	457	11	.	.	PUNCT
taxlaw-13767	458	1	however	however	ADV
taxlaw-13767	458	2	,	,	PUNCT
taxlaw-13767	458	3	as	as	SCONJ
taxlaw-13767	458	4	noted	note	VERB
taxlaw-13767	458	5	,	,	PUNCT
taxlaw-13767	458	6	the	the	DET
taxlaw-13767	458	7	noncommercial	noncommercial	ADJ
taxlaw-13767	458	8	nature	nature	NOUN
taxlaw-13767	458	9	of	of	ADP
taxlaw-13767	458	10	a	a	DET
taxlaw-13767	458	11	transaction	transaction	NOUN
taxlaw-13767	458	12	on	on	ADP
taxlaw-13767	458	13	its	its	PRON
taxlaw-13767	458	14	own	own	ADJ
taxlaw-13767	458	15	is	be	AUX
taxlaw-13767	458	16	not	not	PART
taxlaw-13767	458	17	per	per	ADP
taxlaw-13767	458	18	se	se	X
taxlaw-13767	458	19	evidence	evidence	NOUN
taxlaw-13767	458	20	of	of	ADP
taxlaw-13767	458	21	what	what	PRON
taxlaw-13767	458	22	the	the	DET
taxlaw-13767	458	23	tax	tax	NOUN
taxlaw-13767	458	24	result	result	NOUN
taxlaw-13767	458	25	should	should	AUX
taxlaw-13767	458	26	be	be	AUX
taxlaw-13767	458	27	.	.	PUNCT
taxlaw-13767	459	1	other	other	ADJ
taxlaw-13767	459	2	considerations	consideration	NOUN
taxlaw-13767	459	3	can	can	AUX
taxlaw-13767	459	4	be	be	AUX
taxlaw-13767	459	5	at	at	ADP
taxlaw-13767	459	6	play	play	NOUN
taxlaw-13767	459	7	to	to	ADP
taxlaw-13767	459	8	either	either	CCONJ
taxlaw-13767	459	9	support	support	VERB
taxlaw-13767	459	10	the	the	DET
taxlaw-13767	459	11	exclusion	exclusion	NOUN
taxlaw-13767	459	12	or	or	CCONJ
taxlaw-13767	459	13	trump	trump	VERB
taxlaw-13767	459	14	the	the	DET
taxlaw-13767	459	15	presumption	presumption	NOUN
taxlaw-13767	459	16	that	that	SCONJ
taxlaw-13767	459	17	the	the	DET
taxlaw-13767	459	18	tax	tax	NOUN
taxlaw-13767	459	19	system	system	NOUN
taxlaw-13767	459	20	should	should	AUX
taxlaw-13767	459	21	stay	stay	VERB
taxlaw-13767	459	22	out	out	ADP
taxlaw-13767	459	23	of	of	ADP
taxlaw-13767	459	24	the	the	DET
taxlaw-13767	459	25	noncommercial	noncommercial	ADJ
taxlaw-13767	459	26	sphere	sphere	NOUN
taxlaw-13767	459	27	.	.	PUNCT
taxlaw-13767	460	1	with	with	ADP
taxlaw-13767	460	2	physical	physical	ADJ
taxlaw-13767	460	3	injuries	injury	NOUN
taxlaw-13767	460	4	,	,	PUNCT
taxlaw-13767	460	5	it	it	PRON
taxlaw-13767	460	6	was	be	AUX
taxlaw-13767	460	7	(	(	PUNCT
taxlaw-13767	460	8	1	1	X
taxlaw-13767	460	9	)	)	PUNCT
taxlaw-13767	460	10	the	the	DET
taxlaw-13767	460	11	inability	inability	NOUN
taxlaw-13767	460	12	to	to	PART
taxlaw-13767	460	13	replace	replace	VERB
taxlaw-13767	460	14	what	what	PRON
taxlaw-13767	460	15	was	be	AUX
taxlaw-13767	460	16	damaged	damage	VERB
taxlaw-13767	460	17	,	,	PUNCT
taxlaw-13767	460	18	(	(	PUNCT
taxlaw-13767	460	19	2	2	X
taxlaw-13767	460	20	)	)	PUNCT
taxlaw-13767	460	21	the	the	DET
taxlaw-13767	460	22	concern	concern	NOUN
taxlaw-13767	460	23	over	over	ADP
taxlaw-13767	460	24	higher	high	ADJ
taxlaw-13767	460	25	and	and	CCONJ
taxlaw-13767	460	26	higher	high	ADJ
taxlaw-13767	460	27	award	award	NOUN
taxlaw-13767	460	28	amounts	amount	VERB
taxlaw-13767	460	29	to	to	PART
taxlaw-13767	460	30	compensate	compensate	VERB
taxlaw-13767	460	31	for	for	ADP
taxlaw-13767	460	32	the	the	DET
taxlaw-13767	460	33	losses	loss	NOUN
taxlaw-13767	460	34	due	due	ADP
taxlaw-13767	460	35	to	to	ADP
taxlaw-13767	460	36	taxation	taxation	NOUN
taxlaw-13767	460	37	,	,	PUNCT
taxlaw-13767	460	38	and	and	CCONJ
taxlaw-13767	460	39	(	(	PUNCT
taxlaw-13767	460	40	3	3	X
taxlaw-13767	460	41	)	)	PUNCT
taxlaw-13767	460	42	the	the	DET
taxlaw-13767	460	43	unease	unease	NOUN
taxlaw-13767	460	44	at	at	ADP
taxlaw-13767	460	45	having	have	VERB
taxlaw-13767	460	46	the	the	DET
taxlaw-13767	460	47	government	government	NOUN
taxlaw-13767	460	48	take	take	VERB
taxlaw-13767	460	49	a	a	DET
taxlaw-13767	460	50	share	share	NOUN
taxlaw-13767	460	51	of	of	ADP
taxlaw-13767	460	52	the	the	DET
taxlaw-13767	460	53	victim	victim	NOUN
taxlaw-13767	460	54	’s	’s	PART
taxlaw-13767	460	55	compensation	compensation	NOUN
taxlaw-13767	460	56	.	.	PUNCT
taxlaw-13767	461	1	the	the	DET
taxlaw-13767	461	2	replacement	replacement	NOUN
taxlaw-13767	461	3	element	element	NOUN
taxlaw-13767	461	4	is	be	AUX
taxlaw-13767	461	5	not	not	PART
taxlaw-13767	461	6	as	as	ADV
taxlaw-13767	461	7	strong	strong	ADJ
taxlaw-13767	461	8	for	for	ADP
taxlaw-13767	461	9	alimony	alimony	NOUN
taxlaw-13767	461	10	.	.	PUNCT
taxlaw-13767	462	1	there	there	PRON
taxlaw-13767	462	2	is	be	VERB
taxlaw-13767	462	3	no	no	DET
taxlaw-13767	462	4	involuntary	involuntary	ADJ
taxlaw-13767	462	5	-	-	PUNCT
taxlaw-13767	462	6	conversion	conversion	NOUN
taxlaw-13767	462	7	-	-	PUNCT
taxlaw-13767	462	8	type	type	NOUN
taxlaw-13767	462	9	provision	provision	NOUN
taxlaw-13767	462	10	that	that	PRON
taxlaw-13767	462	11	is	be	AUX
taxlaw-13767	462	12	inapplicable	inapplicable	ADJ
taxlaw-13767	462	13	in	in	ADP
taxlaw-13767	462	14	the	the	DET
taxlaw-13767	462	15	case	case	NOUN
taxlaw-13767	462	16	of	of	ADP
taxlaw-13767	462	17	alimony	alimony	NOUN
taxlaw-13767	462	18	payments	payment	NOUN
taxlaw-13767	462	19	.	.	PUNCT
taxlaw-13767	463	1	with	with	ADP
taxlaw-13767	463	2	damages	damage	NOUN
taxlaw-13767	463	3	,	,	PUNCT
taxlaw-13767	463	4	it	it	PRON
taxlaw-13767	463	5	is	be	AUX
taxlaw-13767	463	6	simple	simple	ADJ
taxlaw-13767	463	7	to	to	PART
taxlaw-13767	463	8	compare	compare	VERB
taxlaw-13767	463	9	damages	damage	NOUN
taxlaw-13767	463	10	paid	pay	VERB
taxlaw-13767	463	11	for	for	ADP
taxlaw-13767	463	12	harm	harm	NOUN
taxlaw-13767	463	13	done	do	VERB
taxlaw-13767	463	14	to	to	ADP
taxlaw-13767	463	15	property	property	NOUN
taxlaw-13767	463	16	with	with	ADP
taxlaw-13767	463	17	damages	damage	NOUN
taxlaw-13767	463	18	paid	pay	VERB
taxlaw-13767	463	19	for	for	ADP
taxlaw-13767	463	20	physical	physical	ADJ
taxlaw-13767	463	21	injuries	injury	NOUN
taxlaw-13767	463	22	.	.	PUNCT
taxlaw-13767	464	1	there	there	PRON
taxlaw-13767	464	2	also	also	ADV
taxlaw-13767	464	3	does	do	AUX
taxlaw-13767	464	4	not	not	PART
taxlaw-13767	464	5	seem	seem	VERB
taxlaw-13767	464	6	to	to	PART
taxlaw-13767	464	7	be	be	AUX
taxlaw-13767	464	8	the	the	DET
taxlaw-13767	464	9	same	same	ADJ
taxlaw-13767	464	10	concern	concern	NOUN
taxlaw-13767	464	11	over	over	ADP
taxlaw-13767	464	12	increased	increase	VERB
taxlaw-13767	464	13	amounts	amount	NOUN
taxlaw-13767	464	14	of	of	ADP
taxlaw-13767	464	15	alimony	alimony	NOUN
taxlaw-13767	464	16	needing	need	VERB
taxlaw-13767	464	17	to	to	PART
taxlaw-13767	464	18	be	be	AUX
taxlaw-13767	464	19	paid	pay	VERB
taxlaw-13767	464	20	as	as	SCONJ
taxlaw-13767	464	21	there	there	PRON
taxlaw-13767	464	22	is	be	VERB
taxlaw-13767	464	23	with	with	ADP
taxlaw-13767	464	24	damage	damage	NOUN
taxlaw-13767	464	25	awards	award	NOUN
taxlaw-13767	464	26	.	.	PUNCT
taxlaw-13767	465	1	in	in	ADP
taxlaw-13767	465	2	fact	fact	NOUN
taxlaw-13767	465	3	,	,	PUNCT
taxlaw-13767	465	4	because	because	SCONJ
taxlaw-13767	465	5	the	the	DET
taxlaw-13767	465	6	recipient	recipient	NOUN
taxlaw-13767	465	7	-	-	PUNCT
taxlaw-13767	465	8	spouse	spouse	NOUN
taxlaw-13767	465	9	is	be	AUX
taxlaw-13767	465	10	usually	usually	ADV
taxlaw-13767	465	11	in	in	ADP
taxlaw-13767	465	12	a	a	DET
taxlaw-13767	465	13	lower	low	ADJ
taxlaw-13767	465	14	bracket	bracket	NOUN
taxlaw-13767	465	15	,	,	PUNCT
taxlaw-13767	465	16	the	the	DET
taxlaw-13767	465	17	taxation	taxation	NOUN
taxlaw-13767	465	18	of	of	ADP
taxlaw-13767	465	19	the	the	DET
taxlaw-13767	465	20	award	award	NOUN
taxlaw-13767	465	21	,	,	PUNCT
taxlaw-13767	465	22	combined	combine	VERB
taxlaw-13767	465	23	with	with	ADP
taxlaw-13767	465	24	the	the	DET
taxlaw-13767	465	25	alimony	alimony	NOUN
taxlaw-13767	465	26	deduction	deduction	NOUN
taxlaw-13767	465	27	,	,	PUNCT
taxlaw-13767	465	28	will	will	AUX
taxlaw-13767	465	29	usually	usually	ADV
taxlaw-13767	465	30	mean	mean	VERB
taxlaw-13767	465	31	more	more	ADJ
taxlaw-13767	465	32	money	money	NOUN
taxlaw-13767	465	33	for	for	SCONJ
taxlaw-13767	465	34	both	both	DET
taxlaw-13767	465	35	parties	party	NOUN
taxlaw-13767	465	36	aftertax	aftertax	ADJ
taxlaw-13767	465	37	.	.	PUNCT
taxlaw-13767	466	1	as	as	SCONJ
taxlaw-13767	466	2	we	we	PRON
taxlaw-13767	466	3	have	have	AUX
taxlaw-13767	466	4	noted	note	VERB
taxlaw-13767	466	5	,	,	PUNCT
taxlaw-13767	466	6	the	the	DET
taxlaw-13767	466	7	fisc	fisc	NOUN
taxlaw-13767	466	8	is	be	AUX
taxlaw-13767	466	9	the	the	DET
taxlaw-13767	466	10	loser	loser	NOUN
taxlaw-13767	466	11	in	in	ADP
taxlaw-13767	466	12	this	this	DET
taxlaw-13767	466	13	situation	situation	NOUN
taxlaw-13767	466	14	and	and	CCONJ
taxlaw-13767	466	15	so	so	ADV
taxlaw-13767	466	16	the	the	DET
taxlaw-13767	466	17	concern	concern	NOUN
taxlaw-13767	466	18	for	for	ADP
taxlaw-13767	466	19	using	use	VERB
taxlaw-13767	466	20	the	the	DET
taxlaw-13767	466	21	tax	tax	NOUN
taxlaw-13767	466	22	system	system	NOUN
taxlaw-13767	466	23	to	to	PART
taxlaw-13767	466	24	reduce	reduce	VERB
taxlaw-13767	466	25	alimony	alimony	NOUN
taxlaw-13767	466	26	payments	payment	NOUN
taxlaw-13767	466	27	does	do	AUX
taxlaw-13767	466	28	not	not	PART
taxlaw-13767	466	29	match	match	VERB
taxlaw-13767	466	30	the	the	DET
taxlaw-13767	466	31	concern	concern	NOUN
taxlaw-13767	466	32	over	over	ADP
taxlaw-13767	466	33	increased	increase	VERB
taxlaw-13767	466	34	award	award	NOUN
taxlaw-13767	466	35	payments	payment	NOUN
taxlaw-13767	466	36	.	.	PUNCT
taxlaw-13767	467	1	finally	finally	ADV
taxlaw-13767	467	2	,	,	PUNCT
taxlaw-13767	467	3	there	there	PRON
taxlaw-13767	467	4	was	be	VERB
taxlaw-13767	467	5	the	the	DET
taxlaw-13767	467	6	unseemly	unseemly	ADJ
taxlaw-13767	467	7	argument	argument	NOUN
taxlaw-13767	467	8	—	—	PUNCT
taxlaw-13767	467	9	that	that	ADV
taxlaw-13767	467	10	is	is	ADV
taxlaw-13767	467	11	,	,	PUNCT
taxlaw-13767	467	12	the	the	DET
taxlaw-13767	467	13	government	government	NOUN
taxlaw-13767	467	14	should	should	AUX
taxlaw-13767	467	15	not	not	PART
taxlaw-13767	467	16	benefit	benefit	VERB
taxlaw-13767	467	17	from	from	ADP
taxlaw-13767	467	18	the	the	DET
taxlaw-13767	467	19	physical	physical	ADJ
taxlaw-13767	467	20	injury	injury	NOUN
taxlaw-13767	467	21	of	of	ADP
taxlaw-13767	467	22	a	a	DET
taxlaw-13767	467	23	taxpayer	taxpayer	NOUN
taxlaw-13767	467	24	.	.	PUNCT
taxlaw-13767	468	1	this	this	DET
taxlaw-13767	468	2	factor	factor	NOUN
taxlaw-13767	468	3	is	be	AUX
taxlaw-13767	468	4	not	not	PART
taxlaw-13767	468	5	nearly	nearly	ADV
taxlaw-13767	468	6	as	as	ADV
taxlaw-13767	468	7	strong	strong	ADJ
taxlaw-13767	468	8	in	in	ADP
taxlaw-13767	468	9	the	the	DET
taxlaw-13767	468	10	case	case	NOUN
taxlaw-13767	468	11	of	of	ADP
taxlaw-13767	468	12	alimony	alimony	NOUN
taxlaw-13767	468	13	.	.	PUNCT
taxlaw-13767	469	1	while	while	SCONJ
taxlaw-13767	469	2	one	one	PRON
taxlaw-13767	469	3	could	could	AUX
taxlaw-13767	469	4	argue	argue	VERB
taxlaw-13767	469	5	that	that	SCONJ
taxlaw-13767	469	6	the	the	DET
taxlaw-13767	469	7	government	government	NOUN
taxlaw-13767	469	8	should	should	AUX
taxlaw-13767	469	9	not	not	PART
taxlaw-13767	469	10	share	share	VERB
taxlaw-13767	469	11	in	in	ADP
taxlaw-13767	469	12	the	the	DET
taxlaw-13767	469	13	needed	need	VERB
taxlaw-13767	469	14	support	support	NOUN
taxlaw-13767	469	15	of	of	ADP
taxlaw-13767	469	16	an	an	DET
taxlaw-13767	469	17	ex	ex	NOUN
taxlaw-13767	469	18	-	-	NOUN
taxlaw-13767	469	19	spouse	spouse	NOUN
taxlaw-13767	469	20	,	,	PUNCT
taxlaw-13767	469	21	this	this	DET
taxlaw-13767	469	22	sense	sense	NOUN
taxlaw-13767	469	23	is	be	AUX
taxlaw-13767	469	24	nowhere	nowhere	ADV
taxlaw-13767	469	25	near	near	ADP
taxlaw-13767	469	26	the	the	DET
taxlaw-13767	469	27	distaste	distaste	NOUN
taxlaw-13767	469	28	the	the	DET
taxlaw-13767	469	29	public	public	NOUN
taxlaw-13767	469	30	would	would	AUX
taxlaw-13767	469	31	feel	feel	VERB
taxlaw-13767	469	32	from	from	ADP
taxlaw-13767	469	33	having	have	VERB
taxlaw-13767	469	34	the	the	DET
taxlaw-13767	469	35	government	government	NOUN
taxlaw-13767	469	36	take	take	VERB
taxlaw-13767	469	37	a	a	DET
taxlaw-13767	469	38	share	share	NOUN
taxlaw-13767	469	39	from	from	ADP
taxlaw-13767	469	40	someone	someone	PRON
taxlaw-13767	469	41	who	who	PRON
taxlaw-13767	469	42	has	have	AUX
taxlaw-13767	469	43	been	be	AUX
taxlaw-13767	469	44	physically	physically	ADV
taxlaw-13767	469	45	injured	injure	VERB
taxlaw-13767	469	46	.	.	PUNCT
taxlaw-13767	470	1	therefore	therefore	ADV
taxlaw-13767	470	2	,	,	PUNCT
taxlaw-13767	470	3	while	while	SCONJ
taxlaw-13767	470	4	the	the	DET
taxlaw-13767	470	5	noncommercial	noncommercial	ADJ
taxlaw-13767	470	6	nature	nature	NOUN
taxlaw-13767	470	7	of	of	ADP
taxlaw-13767	470	8	alimony	alimony	NOUN
taxlaw-13767	470	9	supports	support	VERB
taxlaw-13767	470	10	exclusion	exclusion	NOUN
taxlaw-13767	470	11	treatment	treatment	NOUN
taxlaw-13767	470	12	,	,	PUNCT
taxlaw-13767	470	13	there	there	PRON
taxlaw-13767	470	14	are	be	VERB
taxlaw-13767	470	15	other	other	ADJ
taxlaw-13767	470	16	exclusion	exclusion	NOUN
taxlaw-13767	470	17	-	-	PUNCT
taxlaw-13767	470	18	supporting	support	VERB
taxlaw-13767	470	19	factors	factor	NOUN
taxlaw-13767	470	20	in	in	ADP
taxlaw-13767	470	21	the	the	DET
taxlaw-13767	470	22	case	case	NOUN
taxlaw-13767	470	23	of	of	ADP
taxlaw-13767	470	24	damages	damage	NOUN
taxlaw-13767	470	25	that	that	PRON
taxlaw-13767	470	26	have	have	VERB
taxlaw-13767	470	27	little	little	ADJ
taxlaw-13767	470	28	or	or	CCONJ
taxlaw-13767	470	29	no	no	PRON
taxlaw-13767	470	30	bearing	bearing	NOUN
taxlaw-13767	470	31	on	on	ADP
taxlaw-13767	470	32	the	the	DET
taxlaw-13767	470	33	tax	tax	NOUN
taxlaw-13767	470	34	treatment	treatment	NOUN
taxlaw-13767	470	35	of	of	ADP
taxlaw-13767	470	36	alimony	alimony	NOUN
taxlaw-13767	470	37	.	.	PUNCT
taxlaw-13767	471	1	87	87	NUM
taxlaw-13767	471	2	i.r.c	i.r.c	NOUN
taxlaw-13767	471	3	.	.	PUNCT
taxlaw-13767	472	1	§	§	PROPN
taxlaw-13767	472	2	1033(a)(1	1033(a)(1	NUM
taxlaw-13767	472	3	)	)	PUNCT
taxlaw-13767	472	4	.	.	PUNCT
taxlaw-13767	473	1	2025	2025	NUM
taxlaw-13767	473	2	]	]	PUNCT
taxlaw-13767	473	3	the	the	DET
taxlaw-13767	473	4	flip	flip	NOUN
taxlaw-13767	473	5	and	and	CCONJ
taxlaw-13767	473	6	flop	flop	NOUN
taxlaw-13767	473	7	of	of	ADP
taxlaw-13767	473	8	taxing	tax	VERB
taxlaw-13767	473	9	alimony	alimony	NOUN
taxlaw-13767	473	10	149	149	NUM
taxlaw-13767	473	11	b.	b.	PROPN
taxlaw-13767	473	12	assignment	assignment	NOUN
taxlaw-13767	473	13	of	of	ADP
taxlaw-13767	473	14	income	income	NOUN
taxlaw-13767	473	15	doctrine	doctrine	NOUN
taxlaw-13767	473	16	the	the	DET
taxlaw-13767	473	17	authors	author	NOUN
taxlaw-13767	473	18	summarily	summarily	ADV
taxlaw-13767	473	19	state	state	VERB
taxlaw-13767	473	20	that	that	SCONJ
taxlaw-13767	473	21	taxing	tax	VERB
taxlaw-13767	473	22	the	the	DET
taxlaw-13767	473	23	alimony	alimony	NOUN
taxlaw-13767	473	24	recipient	recipient	NOUN
taxlaw-13767	473	25	instead	instead	ADV
taxlaw-13767	473	26	of	of	ADP
taxlaw-13767	473	27	the	the	DET
taxlaw-13767	473	28	payor	payor	NOUN
taxlaw-13767	473	29	better	well	ADV
taxlaw-13767	473	30	comports	comport	VERB
taxlaw-13767	473	31	with	with	ADP
taxlaw-13767	473	32	the	the	DET
taxlaw-13767	473	33	assignment	assignment	NOUN
taxlaw-13767	473	34	of	of	ADP
taxlaw-13767	473	35	income	income	NOUN
taxlaw-13767	473	36	doctrine	doctrine	NOUN
taxlaw-13767	473	37	because	because	SCONJ
taxlaw-13767	473	38	it	it	PRON
taxlaw-13767	473	39	taxes	tax	VERB
taxlaw-13767	473	40	the	the	DET
taxlaw-13767	473	41	person	person	NOUN
taxlaw-13767	473	42	earning	earn	VERB
taxlaw-13767	473	43	the	the	DET
taxlaw-13767	473	44	income	income	NOUN
taxlaw-13767	473	45	.	.	PUNCT
taxlaw-13767	474	1	but	but	CCONJ
taxlaw-13767	474	2	if	if	SCONJ
taxlaw-13767	474	3	,	,	PUNCT
taxlaw-13767	474	4	under	under	ADP
taxlaw-13767	474	5	a	a	DET
taxlaw-13767	474	6	human	human	ADJ
taxlaw-13767	474	7	capital	capital	NOUN
taxlaw-13767	474	8	theory	theory	NOUN
taxlaw-13767	474	9	,	,	PUNCT
taxlaw-13767	474	10	that	that	DET
taxlaw-13767	474	11	income	income	NOUN
taxlaw-13767	474	12	earned	earn	VERB
taxlaw-13767	474	13	post	post	NOUN
taxlaw-13767	474	14	-	-	ADJ
taxlaw-13767	474	15	divorce	divorce	NOUN
taxlaw-13767	474	16	was	be	AUX
taxlaw-13767	474	17	generated	generate	VERB
taxlaw-13767	474	18	by	by	ADP
taxlaw-13767	474	19	the	the	DET
taxlaw-13767	474	20	contributions	contribution	NOUN
taxlaw-13767	474	21	of	of	ADP
taxlaw-13767	474	22	both	both	DET
taxlaw-13767	474	23	spouses	spouse	NOUN
taxlaw-13767	474	24	,	,	PUNCT
taxlaw-13767	474	25	the	the	DET
taxlaw-13767	474	26	assignment	assignment	NOUN
taxlaw-13767	474	27	of	of	ADP
taxlaw-13767	474	28	income	income	NOUN
taxlaw-13767	474	29	doctrine	doctrine	NOUN
taxlaw-13767	474	30	does	do	AUX
taxlaw-13767	474	31	not	not	PART
taxlaw-13767	474	32	so	so	ADV
taxlaw-13767	474	33	cleanly	cleanly	ADV
taxlaw-13767	474	34	apply	apply	VERB
taxlaw-13767	474	35	.	.	PUNCT
taxlaw-13767	475	1	as	as	SCONJ
taxlaw-13767	475	2	noted	note	VERB
taxlaw-13767	475	3	above	above	ADV
taxlaw-13767	475	4	,	,	PUNCT
taxlaw-13767	475	5	this	this	DET
taxlaw-13767	475	6	payment	payment	NOUN
taxlaw-13767	475	7	may	may	AUX
taxlaw-13767	475	8	represent	represent	VERB
taxlaw-13767	475	9	the	the	DET
taxlaw-13767	475	10	gains	gain	NOUN
taxlaw-13767	475	11	that	that	PRON
taxlaw-13767	475	12	the	the	DET
taxlaw-13767	475	13	recipient	recipient	NOUN
taxlaw-13767	475	14	-	-	PUNCT
taxlaw-13767	475	15	spouse	spouse	NOUN
taxlaw-13767	475	16	put	put	VERB
taxlaw-13767	475	17	into	into	ADP
taxlaw-13767	475	18	the	the	DET
taxlaw-13767	475	19	joint	joint	ADJ
taxlaw-13767	475	20	exercise	exercise	NOUN
taxlaw-13767	475	21	of	of	ADP
taxlaw-13767	475	22	the	the	DET
taxlaw-13767	475	23	marriage	marriage	NOUN
taxlaw-13767	475	24	.	.	PUNCT
taxlaw-13767	476	1	in	in	ADP
taxlaw-13767	476	2	that	that	DET
taxlaw-13767	476	3	case	case	NOUN
taxlaw-13767	476	4	,	,	PUNCT
taxlaw-13767	476	5	the	the	DET
taxlaw-13767	476	6	recipient	recipient	NOUN
taxlaw-13767	476	7	-	-	PUNCT
taxlaw-13767	476	8	spouse	spouse	NOUN
taxlaw-13767	476	9	is	be	AUX
taxlaw-13767	476	10	appropriately	appropriately	ADV
taxlaw-13767	476	11	taxed	tax	VERB
taxlaw-13767	476	12	since	since	SCONJ
taxlaw-13767	476	13	the	the	DET
taxlaw-13767	476	14	amount	amount	NOUN
taxlaw-13767	476	15	was	be	AUX
taxlaw-13767	476	16	“	"	PUNCT
taxlaw-13767	476	17	earned	earn	VERB
taxlaw-13767	476	18	”	"	PUNCT
taxlaw-13767	476	19	by	by	ADP
taxlaw-13767	476	20	them	they	PRON
taxlaw-13767	476	21	.	.	PUNCT
taxlaw-13767	477	1	and	and	CCONJ
taxlaw-13767	477	2	,	,	PUNCT
taxlaw-13767	477	3	as	as	SCONJ
taxlaw-13767	477	4	briefly	briefly	ADV
taxlaw-13767	477	5	mentioned	mention	VERB
taxlaw-13767	477	6	above	above	ADV
taxlaw-13767	477	7	,	,	PUNCT
taxlaw-13767	477	8	there	there	PRON
taxlaw-13767	477	9	is	be	VERB
taxlaw-13767	477	10	no	no	DET
taxlaw-13767	477	11	assignment	assignment	NOUN
taxlaw-13767	477	12	of	of	ADP
taxlaw-13767	477	13	income	income	NOUN
taxlaw-13767	477	14	concern	concern	NOUN
taxlaw-13767	477	15	in	in	ADP
taxlaw-13767	477	16	the	the	DET
taxlaw-13767	477	17	marriage	marriage	NOUN
taxlaw-13767	477	18	context	context	NOUN
taxlaw-13767	477	19	because	because	SCONJ
taxlaw-13767	477	20	married	married	ADJ
taxlaw-13767	477	21	couples	couple	NOUN
taxlaw-13767	477	22	are	be	AUX
taxlaw-13767	477	23	treated	treat	VERB
taxlaw-13767	477	24	as	as	ADP
taxlaw-13767	477	25	a	a	DET
taxlaw-13767	477	26	unit	unit	NOUN
taxlaw-13767	477	27	for	for	ADP
taxlaw-13767	477	28	purposes	purpose	NOUN
taxlaw-13767	477	29	of	of	ADP
taxlaw-13767	477	30	the	the	DET
taxlaw-13767	477	31	income	income	NOUN
taxlaw-13767	477	32	tax	tax	NOUN
taxlaw-13767	477	33	system.88	system.88	NOUN
taxlaw-13767	477	34	the	the	DET
taxlaw-13767	477	35	tax	tax	NOUN
taxlaw-13767	477	36	code	code	NOUN
taxlaw-13767	477	37	implicitly	implicitly	ADV
taxlaw-13767	477	38	acknowledges	acknowledge	VERB
taxlaw-13767	477	39	the	the	DET
taxlaw-13767	477	40	human	human	ADJ
taxlaw-13767	477	41	capital	capital	NOUN
taxlaw-13767	477	42	contribution	contribution	NOUN
taxlaw-13767	477	43	that	that	PRON
taxlaw-13767	477	44	a	a	DET
taxlaw-13767	477	45	nonor	nonor	NOUN
taxlaw-13767	477	46	lower	lower	ADV
taxlaw-13767	477	47	-	-	PUNCT
taxlaw-13767	477	48	earning	earn	VERB
taxlaw-13767	477	49	spouse	spouse	NOUN
taxlaw-13767	477	50	makes	make	VERB
taxlaw-13767	477	51	to	to	ADP
taxlaw-13767	477	52	the	the	DET
taxlaw-13767	477	53	salary	salary	NOUN
taxlaw-13767	477	54	of	of	ADP
taxlaw-13767	477	55	the	the	DET
taxlaw-13767	477	56	higher	high	ADJ
taxlaw-13767	477	57	earner	earner	NOUN
taxlaw-13767	477	58	.	.	PUNCT
taxlaw-13767	478	1	the	the	DET
taxlaw-13767	478	2	tax	tax	NOUN
taxlaw-13767	478	3	rates	rate	NOUN
taxlaw-13767	478	4	and	and	CCONJ
taxlaw-13767	478	5	tax	tax	NOUN
taxlaw-13767	478	6	brackets	bracket	NOUN
taxlaw-13767	478	7	take	take	VERB
taxlaw-13767	478	8	into	into	ADP
taxlaw-13767	478	9	account	account	NOUN
taxlaw-13767	478	10	that	that	SCONJ
taxlaw-13767	478	11	a	a	DET
taxlaw-13767	478	12	married	married	ADJ
taxlaw-13767	478	13	household	household	NOUN
taxlaw-13767	478	14	may	may	AUX
taxlaw-13767	478	15	have	have	VERB
taxlaw-13767	478	16	fewer	few	ADJ
taxlaw-13767	478	17	expenses	expense	NOUN
taxlaw-13767	478	18	than	than	ADP
taxlaw-13767	478	19	two	two	NUM
taxlaw-13767	478	20	single	single	ADJ
taxlaw-13767	478	21	individuals	individual	NOUN
taxlaw-13767	478	22	living	live	VERB
taxlaw-13767	478	23	separately	separately	ADV
taxlaw-13767	478	24	.	.	PUNCT
taxlaw-13767	479	1	once	once	ADV
taxlaw-13767	479	2	divorced	divorce	VERB
taxlaw-13767	479	3	,	,	PUNCT
taxlaw-13767	479	4	the	the	DET
taxlaw-13767	479	5	question	question	NOUN
taxlaw-13767	479	6	is	be	AUX
taxlaw-13767	479	7	what	what	PRON
taxlaw-13767	479	8	to	to	PART
taxlaw-13767	479	9	do	do	VERB
taxlaw-13767	479	10	with	with	ADP
taxlaw-13767	479	11	the	the	DET
taxlaw-13767	479	12	assignment	assignment	NOUN
taxlaw-13767	479	13	of	of	ADP
taxlaw-13767	479	14	income	income	NOUN
taxlaw-13767	479	15	doctrine	doctrine	NOUN
taxlaw-13767	479	16	.	.	PUNCT
taxlaw-13767	480	1	it	it	PRON
taxlaw-13767	480	2	does	do	AUX
taxlaw-13767	480	3	seem	seem	VERB
taxlaw-13767	480	4	clear	clear	ADJ
taxlaw-13767	480	5	that	that	SCONJ
taxlaw-13767	480	6	the	the	DET
taxlaw-13767	480	7	payor	payor	NOUN
taxlaw-13767	480	8	-	-	PUNCT
taxlaw-13767	480	9	spouse	spouse	NOUN
taxlaw-13767	480	10	earned	earn	VERB
taxlaw-13767	480	11	the	the	DET
taxlaw-13767	480	12	income	income	NOUN
taxlaw-13767	480	13	,	,	PUNCT
taxlaw-13767	480	14	but	but	CCONJ
taxlaw-13767	480	15	the	the	DET
taxlaw-13767	480	16	authors	author	NOUN
taxlaw-13767	480	17	stressed	stress	VERB
taxlaw-13767	480	18	in	in	ADP
taxlaw-13767	480	19	their	their	PRON
taxlaw-13767	480	20	first	first	ADJ
taxlaw-13767	480	21	justification	justification	NOUN
taxlaw-13767	480	22	that	that	SCONJ
taxlaw-13767	480	23	the	the	DET
taxlaw-13767	480	24	alimony	alimony	NOUN
taxlaw-13767	480	25	may	may	AUX
taxlaw-13767	480	26	just	just	ADV
taxlaw-13767	480	27	represent	represent	VERB
taxlaw-13767	480	28	a	a	DET
taxlaw-13767	480	29	return	return	NOUN
taxlaw-13767	480	30	of	of	ADP
taxlaw-13767	480	31	human	human	ADJ
taxlaw-13767	480	32	capital	capital	NOUN
taxlaw-13767	480	33	.	.	PUNCT
taxlaw-13767	481	1	if	if	SCONJ
taxlaw-13767	481	2	so	so	ADV
taxlaw-13767	481	3	,	,	PUNCT
taxlaw-13767	481	4	the	the	DET
taxlaw-13767	481	5	payments	payment	NOUN
taxlaw-13767	481	6	are	be	AUX
taxlaw-13767	481	7	similar	similar	ADJ
taxlaw-13767	481	8	to	to	ADP
taxlaw-13767	481	9	deferred	defer	VERB
taxlaw-13767	481	10	compensation	compensation	NOUN
taxlaw-13767	481	11	and	and	CCONJ
taxlaw-13767	481	12	so	so	ADV
taxlaw-13767	481	13	the	the	DET
taxlaw-13767	481	14	assignment	assignment	NOUN
taxlaw-13767	481	15	of	of	ADP
taxlaw-13767	481	16	income	income	NOUN
taxlaw-13767	481	17	doctrine	doctrine	NOUN
taxlaw-13767	481	18	may	may	AUX
taxlaw-13767	481	19	actually	actually	ADV
taxlaw-13767	481	20	lead	lead	VERB
taxlaw-13767	481	21	to	to	ADP
taxlaw-13767	481	22	the	the	DET
taxlaw-13767	481	23	conclusion	conclusion	NOUN
taxlaw-13767	481	24	that	that	SCONJ
taxlaw-13767	481	25	the	the	DET
taxlaw-13767	481	26	recipient	recipient	NOUN
taxlaw-13767	481	27	-	-	PUNCT
taxlaw-13767	481	28	spouse	spouse	NOUN
taxlaw-13767	481	29	is	be	AUX
taxlaw-13767	481	30	the	the	DET
taxlaw-13767	481	31	one	one	NUM
taxlaw-13767	481	32	who	who	PRON
taxlaw-13767	481	33	earned	earn	VERB
taxlaw-13767	481	34	the	the	DET
taxlaw-13767	481	35	income	income	NOUN
taxlaw-13767	481	36	and	and	CCONJ
taxlaw-13767	481	37	should	should	AUX
taxlaw-13767	481	38	therefore	therefore	ADV
taxlaw-13767	481	39	be	be	AUX
taxlaw-13767	481	40	taxed	tax	VERB
taxlaw-13767	481	41	.	.	PUNCT
taxlaw-13767	482	1	it	it	PRON
taxlaw-13767	482	2	boils	boil	VERB
taxlaw-13767	482	3	down	down	ADP
taxlaw-13767	482	4	to	to	ADP
taxlaw-13767	482	5	this	this	PRON
taxlaw-13767	482	6	.	.	PUNCT
taxlaw-13767	483	1	spouses	spouse	NOUN
taxlaw-13767	483	2	who	who	PRON
taxlaw-13767	483	3	sacrifice	sacrifice	VERB
taxlaw-13767	483	4	their	their	PRON
taxlaw-13767	483	5	market	market	NOUN
taxlaw-13767	483	6	participation	participation	NOUN
taxlaw-13767	483	7	for	for	ADP
taxlaw-13767	483	8	the	the	DET
taxlaw-13767	483	9	benefit	benefit	NOUN
taxlaw-13767	483	10	of	of	ADP
taxlaw-13767	483	11	a	a	DET
taxlaw-13767	483	12	family	family	NOUN
taxlaw-13767	483	13	unit	unit	NOUN
taxlaw-13767	483	14	that	that	PRON
taxlaw-13767	483	15	dissolves	dissolve	VERB
taxlaw-13767	483	16	should	should	AUX
taxlaw-13767	483	17	be	be	AUX
taxlaw-13767	483	18	compensated	compensate	VERB
taxlaw-13767	483	19	for	for	ADP
taxlaw-13767	483	20	their	their	PRON
taxlaw-13767	483	21	investment	investment	NOUN
taxlaw-13767	483	22	.	.	PUNCT
taxlaw-13767	484	1	but	but	CCONJ
taxlaw-13767	484	2	what	what	PRON
taxlaw-13767	484	3	that	that	DET
taxlaw-13767	484	4	partner	partner	NOUN
taxlaw-13767	484	5	is	be	AUX
taxlaw-13767	484	6	entitled	entitle	VERB
taxlaw-13767	484	7	to	to	PART
taxlaw-13767	484	8	should	should	AUX
taxlaw-13767	484	9	not	not	PART
taxlaw-13767	484	10	be	be	AUX
taxlaw-13767	484	11	determined	determine	VERB
taxlaw-13767	484	12	by	by	ADP
taxlaw-13767	484	13	shifting	shift	VERB
taxlaw-13767	484	14	tax	tax	NOUN
taxlaw-13767	484	15	burdens	burden	NOUN
taxlaw-13767	484	16	.	.	PUNCT
taxlaw-13767	485	1	instead	instead	ADV
taxlaw-13767	485	2	,	,	PUNCT
taxlaw-13767	485	3	the	the	DET
taxlaw-13767	485	4	partner	partner	NOUN
taxlaw-13767	485	5	should	should	AUX
taxlaw-13767	485	6	be	be	AUX
taxlaw-13767	485	7	affirmatively	affirmatively	ADV
taxlaw-13767	485	8	allocated	allocate	VERB
taxlaw-13767	485	9	his	his	PRON
taxlaw-13767	485	10	or	or	CCONJ
taxlaw-13767	485	11	her	her	PRON
taxlaw-13767	485	12	share	share	NOUN
taxlaw-13767	485	13	.	.	PUNCT
taxlaw-13767	486	1	if	if	SCONJ
taxlaw-13767	486	2	the	the	DET
taxlaw-13767	486	3	parties	party	NOUN
taxlaw-13767	486	4	know	know	VERB
taxlaw-13767	486	5	that	that	SCONJ
taxlaw-13767	486	6	the	the	DET
taxlaw-13767	486	7	share	share	NOUN
taxlaw-13767	486	8	will	will	AUX
taxlaw-13767	486	9	be	be	AUX
taxlaw-13767	486	10	treated	treat	VERB
taxlaw-13767	486	11	as	as	ADP
taxlaw-13767	486	12	income	income	NOUN
taxlaw-13767	486	13	on	on	ADP
taxlaw-13767	486	14	which	which	PRON
taxlaw-13767	486	15	the	the	DET
taxlaw-13767	486	16	recipient	recipient	NOUN
taxlaw-13767	486	17	will	will	AUX
taxlaw-13767	486	18	pay	pay	VERB
taxlaw-13767	486	19	taxes	taxis	NOUN
taxlaw-13767	486	20	,	,	PUNCT
taxlaw-13767	486	21	they	they	PRON
taxlaw-13767	486	22	can	can	AUX
taxlaw-13767	486	23	bargain	bargain	VERB
taxlaw-13767	486	24	around	around	ADP
taxlaw-13767	486	25	the	the	DET
taxlaw-13767	486	26	tax	tax	NOUN
taxlaw-13767	486	27	burden	burden	NOUN
taxlaw-13767	486	28	and	and	CCONJ
taxlaw-13767	486	29	allocate	allocate	ADJ
taxlaw-13767	486	30	alimony	alimony	NOUN
taxlaw-13767	486	31	accordingly	accordingly	ADV
taxlaw-13767	486	32	.	.	PUNCT
taxlaw-13767	487	1	indeed	indeed	ADV
taxlaw-13767	487	2	,	,	PUNCT
taxlaw-13767	487	3	by	by	ADP
taxlaw-13767	487	4	placing	place	VERB
taxlaw-13767	487	5	the	the	DET
taxlaw-13767	487	6	tax	tax	NOUN
taxlaw-13767	487	7	burden	burden	NOUN
taxlaw-13767	487	8	on	on	ADP
taxlaw-13767	487	9	the	the	DET
taxlaw-13767	487	10	recipient	recipient	NOUN
taxlaw-13767	487	11	,	,	PUNCT
taxlaw-13767	487	12	the	the	DET
taxlaw-13767	487	13	recipient	recipient	NOUN
taxlaw-13767	487	14	should	should	AUX
taxlaw-13767	487	15	receive	receive	VERB
taxlaw-13767	487	16	more	more	ADJ
taxlaw-13767	487	17	than	than	SCONJ
taxlaw-13767	487	18	she	she	PRON
taxlaw-13767	487	19	would	would	AUX
taxlaw-13767	487	20	because	because	SCONJ
taxlaw-13767	487	21	both	both	DET
taxlaw-13767	487	22	parties	party	NOUN
taxlaw-13767	487	23	would	would	AUX
taxlaw-13767	487	24	be	be	AUX
taxlaw-13767	487	25	able	able	ADJ
taxlaw-13767	487	26	to	to	PART
taxlaw-13767	487	27	share	share	VERB
taxlaw-13767	487	28	in	in	ADP
taxlaw-13767	487	29	the	the	DET
taxlaw-13767	487	30	tax	tax	NOUN
taxlaw-13767	487	31	savings	saving	NOUN
taxlaw-13767	487	32	.	.	PUNCT
taxlaw-13767	488	1	c.	c.	NOUN
taxlaw-13767	488	2	ability	ability	NOUN
taxlaw-13767	488	3	to	to	PART
taxlaw-13767	488	4	pay	pay	VERB
taxlaw-13767	488	5	finally	finally	ADV
taxlaw-13767	488	6	,	,	PUNCT
taxlaw-13767	488	7	the	the	DET
taxlaw-13767	488	8	authors	author	NOUN
taxlaw-13767	488	9	argue	argue	VERB
taxlaw-13767	488	10	that	that	SCONJ
taxlaw-13767	488	11	taxing	tax	VERB
taxlaw-13767	488	12	the	the	DET
taxlaw-13767	488	13	alimony	alimony	NOUN
taxlaw-13767	488	14	payor	payor	NOUN
taxlaw-13767	488	15	better	well	ADV
taxlaw-13767	488	16	comports	comport	VERB
taxlaw-13767	488	17	with	with	ADP
taxlaw-13767	488	18	the	the	DET
taxlaw-13767	488	19	“	"	PUNCT
taxlaw-13767	488	20	ability	ability	NOUN
taxlaw-13767	488	21	to	to	PART
taxlaw-13767	488	22	pay	pay	VERB
taxlaw-13767	488	23	”	"	PUNCT
taxlaw-13767	488	24	concept	concept	NOUN
taxlaw-13767	488	25	.	.	PUNCT
taxlaw-13767	489	1	we	we	PRON
taxlaw-13767	489	2	will	will	AUX
taxlaw-13767	489	3	discuss	discuss	VERB
taxlaw-13767	489	4	this	this	DET
taxlaw-13767	489	5	contention	contention	NOUN
taxlaw-13767	489	6	in	in	ADP
taxlaw-13767	489	7	detail	detail	NOUN
taxlaw-13767	489	8	in	in	ADP
taxlaw-13767	489	9	part	part	NOUN
taxlaw-13767	489	10	iv	iv	ADP
taxlaw-13767	489	11	,	,	PUNCT
taxlaw-13767	489	12	but	but	CCONJ
taxlaw-13767	489	13	briefly	briefly	ADV
taxlaw-13767	489	14	,	,	PUNCT
taxlaw-13767	489	15	the	the	DET
taxlaw-13767	489	16	more	more	ADJ
taxlaw-13767	489	17	alimony	alimony	NOUN
taxlaw-13767	489	18	a	a	DET
taxlaw-13767	489	19	person	person	NOUN
taxlaw-13767	489	20	receives	receive	VERB
taxlaw-13767	489	21	,	,	PUNCT
taxlaw-13767	489	22	the	the	PRON
taxlaw-13767	489	23	higher	high	ADJ
taxlaw-13767	489	24	their	their	PRON
taxlaw-13767	489	25	ability	ability	NOUN
taxlaw-13767	489	26	to	to	PART
taxlaw-13767	489	27	pay	pay	VERB
taxlaw-13767	489	28	taxes	taxis	NOUN
taxlaw-13767	489	29	is	be	AUX
taxlaw-13767	489	30	,	,	PUNCT
taxlaw-13767	489	31	just	just	ADV
taxlaw-13767	489	32	as	as	SCONJ
taxlaw-13767	489	33	the	the	DET
taxlaw-13767	489	34	inverse	inverse	NOUN
taxlaw-13767	489	35	is	be	AUX
taxlaw-13767	489	36	true	true	ADJ
taxlaw-13767	489	37	.	.	PUNCT
taxlaw-13767	490	1	the	the	DET
taxlaw-13767	490	2	real	real	ADJ
taxlaw-13767	490	3	issue	issue	NOUN
taxlaw-13767	490	4	is	be	AUX
taxlaw-13767	490	5	who	who	PRON
taxlaw-13767	490	6	should	should	AUX
taxlaw-13767	490	7	bear	bear	VERB
taxlaw-13767	490	8	the	the	DET
taxlaw-13767	490	9	incidence	incidence	NOUN
taxlaw-13767	490	10	of	of	ADP
taxlaw-13767	490	11	taxation	taxation	NOUN
taxlaw-13767	490	12	.	.	PUNCT
taxlaw-13767	491	1	iv	iv	X
taxlaw-13767	491	2	.	.	PUNCT
taxlaw-13767	492	1	revoking	revoke	VERB
taxlaw-13767	492	2	the	the	DET
taxlaw-13767	492	3	revocation	revocation	NOUN
taxlaw-13767	492	4	although	although	SCONJ
taxlaw-13767	492	5	the	the	DET
taxlaw-13767	492	6	current	current	ADJ
taxlaw-13767	492	7	tax	tax	NOUN
taxlaw-13767	492	8	treatment	treatment	NOUN
taxlaw-13767	492	9	of	of	ADP
taxlaw-13767	492	10	alimony	alimony	NOUN
taxlaw-13767	492	11	is	be	AUX
taxlaw-13767	492	12	easier	easy	ADJ
taxlaw-13767	492	13	to	to	PART
taxlaw-13767	492	14	enforce	enforce	VERB
taxlaw-13767	492	15	and	and	CCONJ
taxlaw-13767	492	16	bolsters	bolster	VERB
taxlaw-13767	492	17	the	the	DET
taxlaw-13767	492	18	fisc	fisc	NOUN
taxlaw-13767	492	19	,	,	PUNCT
taxlaw-13767	492	20	we	we	PRON
taxlaw-13767	492	21	believe	believe	VERB
taxlaw-13767	492	22	that	that	SCONJ
taxlaw-13767	492	23	the	the	DET
taxlaw-13767	492	24	2017	2017	NUM
taxlaw-13767	492	25	act	act	PROPN
taxlaw-13767	492	26	’s	’s	PART
taxlaw-13767	492	27	alimony	alimony	NOUN
taxlaw-13767	492	28	reform	reform	NOUN
taxlaw-13767	492	29	was	be	AUX
taxlaw-13767	492	30	a	a	DET
taxlaw-13767	492	31	mistake	mistake	NOUN
taxlaw-13767	492	32	.	.	PUNCT
taxlaw-13767	493	1	congress	congress	PROPN
taxlaw-13767	493	2	should	should	AUX
taxlaw-13767	493	3	act	act	VERB
taxlaw-13767	493	4	to	to	PART
taxlaw-13767	493	5	return	return	VERB
taxlaw-13767	493	6	to	to	ADP
taxlaw-13767	493	7	a	a	DET
taxlaw-13767	493	8	flexible	flexible	ADJ
taxlaw-13767	493	9	deduction	deduction	NOUN
taxlaw-13767	493	10	/	/	SYM
taxlaw-13767	493	11	income	income	NOUN
taxlaw-13767	493	12	regime	regime	NOUN
taxlaw-13767	493	13	for	for	ADP
taxlaw-13767	493	14	alimony	alimony	NOUN
taxlaw-13767	493	15	88	88	NUM
taxlaw-13767	493	16	see	see	NOUN
taxlaw-13767	493	17	i.r.c	i.r.c	NOUN
taxlaw-13767	493	18	.	.	PUNCT
taxlaw-13767	494	1	§	§	PROPN
taxlaw-13767	494	2	6013(a	6013(a	NUM
taxlaw-13767	494	3	)	)	PUNCT
taxlaw-13767	494	4	.	.	PUNCT
taxlaw-13767	495	1	150	150	NUM
taxlaw-13767	495	2	columbia	columbia	PROPN
taxlaw-13767	495	3	journal	journal	PROPN
taxlaw-13767	495	4	of	of	ADP
taxlaw-13767	495	5	tax	tax	NOUN
taxlaw-13767	495	6	law	law	NOUN
taxlaw-13767	495	7	[	[	X
taxlaw-13767	495	8	vol	vol	NOUN
taxlaw-13767	495	9	.	.	PUNCT
taxlaw-13767	496	1	16:2	16:2	NUM
taxlaw-13767	496	2	payments	payment	NOUN
taxlaw-13767	496	3	.	.	PUNCT
taxlaw-13767	497	1	the	the	DET
taxlaw-13767	497	2	major	major	ADJ
taxlaw-13767	497	3	policy	policy	NOUN
taxlaw-13767	497	4	justification	justification	NOUN
taxlaw-13767	497	5	for	for	ADP
taxlaw-13767	497	6	our	our	PRON
taxlaw-13767	497	7	position	position	NOUN
taxlaw-13767	497	8	is	be	AUX
taxlaw-13767	497	9	that	that	SCONJ
taxlaw-13767	497	10	the	the	DET
taxlaw-13767	497	11	pre-2017	pre-2017	NOUN
taxlaw-13767	497	12	act	act	VERB
taxlaw-13767	497	13	tax	tax	NOUN
taxlaw-13767	497	14	treatment	treatment	NOUN
taxlaw-13767	497	15	of	of	ADP
taxlaw-13767	497	16	alimony	alimony	NOUN
taxlaw-13767	497	17	payments	payment	NOUN
taxlaw-13767	497	18	better	well	ADV
taxlaw-13767	497	19	comports	comport	VERB
taxlaw-13767	497	20	with	with	ADP
taxlaw-13767	497	21	the	the	DET
taxlaw-13767	497	22	theoretical	theoretical	ADJ
taxlaw-13767	497	23	underpinnings	underpinning	NOUN
taxlaw-13767	497	24	of	of	ADP
taxlaw-13767	497	25	our	our	PRON
taxlaw-13767	497	26	income	income	NOUN
taxlaw-13767	497	27	tax	tax	NOUN
taxlaw-13767	497	28	system	system	NOUN
taxlaw-13767	497	29	and	and	CCONJ
taxlaw-13767	497	30	progressive	progressive	ADJ
taxlaw-13767	497	31	taxation	taxation	NOUN
taxlaw-13767	497	32	(	(	PUNCT
taxlaw-13767	497	33	particularly	particularly	ADV
taxlaw-13767	497	34	the	the	DET
taxlaw-13767	497	35	purpose	purpose	NOUN
taxlaw-13767	497	36	of	of	ADP
taxlaw-13767	497	37	graduated	graduate	VERB
taxlaw-13767	497	38	tax	tax	NOUN
taxlaw-13767	497	39	rates	rate	NOUN
taxlaw-13767	497	40	)	)	PUNCT
taxlaw-13767	497	41	.	.	PUNCT
taxlaw-13767	498	1	a.	a.	NOUN
taxlaw-13767	499	1	the	the	DET
taxlaw-13767	499	2	importance	importance	NOUN
taxlaw-13767	499	3	of	of	ADP
taxlaw-13767	499	4	consumption	consumption	NOUN
taxlaw-13767	499	5	our	our	PRON
taxlaw-13767	499	6	current	current	ADJ
taxlaw-13767	499	7	federal	federal	ADJ
taxlaw-13767	499	8	tax	tax	NOUN
taxlaw-13767	499	9	system	system	NOUN
taxlaw-13767	499	10	is	be	AUX
taxlaw-13767	499	11	“	"	PUNCT
taxlaw-13767	499	12	income	income	NOUN
taxlaw-13767	499	13	”	"	PUNCT
taxlaw-13767	499	14	based	base	VERB
taxlaw-13767	499	15	.	.	PUNCT
taxlaw-13767	500	1	an	an	DET
taxlaw-13767	500	2	income	income	NOUN
taxlaw-13767	500	3	tax	tax	NOUN
taxlaw-13767	500	4	system	system	NOUN
taxlaw-13767	500	5	was	be	AUX
taxlaw-13767	500	6	not	not	PART
taxlaw-13767	500	7	the	the	DET
taxlaw-13767	500	8	only	only	ADJ
taxlaw-13767	500	9	option	option	NOUN
taxlaw-13767	500	10	available	available	ADJ
taxlaw-13767	500	11	.	.	PUNCT
taxlaw-13767	501	1	theoretically	theoretically	ADV
taxlaw-13767	501	2	,	,	PUNCT
taxlaw-13767	501	3	the	the	DET
taxlaw-13767	501	4	government	government	NOUN
taxlaw-13767	501	5	could	could	AUX
taxlaw-13767	501	6	have	have	AUX
taxlaw-13767	501	7	sought	seek	VERB
taxlaw-13767	501	8	to	to	PART
taxlaw-13767	501	9	tax	tax	VERB
taxlaw-13767	501	10	the	the	DET
taxlaw-13767	501	11	money	money	NOUN
taxlaw-13767	501	12	used	use	VERB
taxlaw-13767	501	13	to	to	ADP
taxlaw-13767	501	14	consume89	consume89	NOUN
taxlaw-13767	501	15	(	(	PUNCT
taxlaw-13767	501	16	a	a	DET
taxlaw-13767	501	17	“	"	PUNCT
taxlaw-13767	501	18	consumption	consumption	NOUN
taxlaw-13767	501	19	”	"	PUNCT
taxlaw-13767	501	20	tax	tax	NOUN
taxlaw-13767	501	21	)	)	PUNCT
taxlaw-13767	501	22	,	,	PUNCT
taxlaw-13767	501	23	or	or	CCONJ
taxlaw-13767	501	24	it	it	PRON
taxlaw-13767	501	25	could	could	AUX
taxlaw-13767	501	26	have	have	AUX
taxlaw-13767	501	27	sought	seek	VERB
taxlaw-13767	501	28	to	to	PART
taxlaw-13767	501	29	use	use	VERB
taxlaw-13767	501	30	overall	overall	ADJ
taxlaw-13767	501	31	wealth	wealth	NOUN
taxlaw-13767	501	32	as	as	ADP
taxlaw-13767	501	33	a	a	DET
taxlaw-13767	501	34	measurement	measurement	NOUN
taxlaw-13767	501	35	for	for	ADP
taxlaw-13767	501	36	taxation	taxation	NOUN
taxlaw-13767	501	37	rather	rather	ADV
taxlaw-13767	501	38	than	than	ADP
taxlaw-13767	501	39	the	the	DET
taxlaw-13767	501	40	income	income	NOUN
taxlaw-13767	501	41	earned	earn	VERB
taxlaw-13767	501	42	in	in	ADP
taxlaw-13767	501	43	one	one	NUM
taxlaw-13767	501	44	tax	tax	NOUN
taxlaw-13767	501	45	year90	year90	NOUN
taxlaw-13767	501	46	(	(	PUNCT
taxlaw-13767	501	47	a	a	DET
taxlaw-13767	501	48	“	"	PUNCT
taxlaw-13767	501	49	wealth	wealth	NOUN
taxlaw-13767	501	50	”	"	PUNCT
taxlaw-13767	501	51	tax	tax	NOUN
taxlaw-13767	501	52	)	)	PUNCT
taxlaw-13767	501	53	.	.	PUNCT
taxlaw-13767	502	1	so	so	ADV
taxlaw-13767	502	2	,	,	PUNCT
taxlaw-13767	502	3	when	when	SCONJ
taxlaw-13767	502	4	determining	determine	VERB
taxlaw-13767	502	5	whether	whether	SCONJ
taxlaw-13767	502	6	something	something	PRON
taxlaw-13767	502	7	like	like	ADP
taxlaw-13767	502	8	the	the	DET
taxlaw-13767	502	9	receipt	receipt	NOUN
taxlaw-13767	502	10	of	of	ADP
taxlaw-13767	502	11	alimony	alimony	NOUN
taxlaw-13767	502	12	payments	payment	NOUN
taxlaw-13767	502	13	should	should	AUX
taxlaw-13767	502	14	be	be	AUX
taxlaw-13767	502	15	subject	subject	ADJ
taxlaw-13767	502	16	to	to	ADP
taxlaw-13767	502	17	taxation	taxation	NOUN
taxlaw-13767	502	18	under	under	ADP
taxlaw-13767	502	19	an	an	DET
taxlaw-13767	502	20	income	income	NOUN
taxlaw-13767	502	21	tax	tax	NOUN
taxlaw-13767	502	22	system	system	NOUN
taxlaw-13767	502	23	,	,	PUNCT
taxlaw-13767	502	24	it	it	PRON
taxlaw-13767	502	25	is	be	AUX
taxlaw-13767	502	26	imperative	imperative	ADJ
taxlaw-13767	502	27	to	to	PART
taxlaw-13767	502	28	begin	begin	VERB
taxlaw-13767	502	29	with	with	ADP
taxlaw-13767	502	30	the	the	DET
taxlaw-13767	502	31	question	question	NOUN
taxlaw-13767	502	32	:	:	PUNCT
taxlaw-13767	502	33	what	what	PRON
taxlaw-13767	502	34	is	be	AUX
taxlaw-13767	502	35	income	income	NOUN
taxlaw-13767	502	36	?	?	PUNCT
taxlaw-13767	503	1	generally	generally	ADV
taxlaw-13767	503	2	,	,	PUNCT
taxlaw-13767	503	3	academics	academic	NOUN
taxlaw-13767	503	4	have	have	AUX
taxlaw-13767	503	5	accepted	accept	VERB
taxlaw-13767	503	6	the	the	DET
taxlaw-13767	503	7	haig	haig	PROPN
taxlaw-13767	503	8	-	-	PUNCT
taxlaw-13767	503	9	simons	simons	PROPN
taxlaw-13767	503	10	measure	measure	NOUN
taxlaw-13767	503	11	of	of	ADP
taxlaw-13767	503	12	income	income	NOUN
taxlaw-13767	503	13	.	.	PUNCT
taxlaw-13767	504	1	under	under	ADP
taxlaw-13767	504	2	this	this	DET
taxlaw-13767	504	3	measure	measure	NOUN
taxlaw-13767	504	4	,	,	PUNCT
taxlaw-13767	504	5	personal	personal	ADJ
taxlaw-13767	504	6	income	income	NOUN
taxlaw-13767	504	7	is	be	AUX
taxlaw-13767	504	8	a	a	DET
taxlaw-13767	504	9	mathematical	mathematical	ADJ
taxlaw-13767	504	10	equation	equation	NOUN
taxlaw-13767	504	11	:	:	PUNCT
taxlaw-13767	505	1	[	[	X
taxlaw-13767	505	2	t]he	t]he	ADV
taxlaw-13767	505	3	algebraic	algebraic	ADJ
taxlaw-13767	505	4	sum	sum	NOUN
taxlaw-13767	505	5	of	of	ADP
taxlaw-13767	505	6	(	(	PUNCT
taxlaw-13767	505	7	1	1	X
taxlaw-13767	505	8	)	)	PUNCT
taxlaw-13767	505	9	the	the	DET
taxlaw-13767	505	10	market	market	NOUN
taxlaw-13767	505	11	value	value	NOUN
taxlaw-13767	505	12	of	of	ADP
taxlaw-13767	505	13	rights	right	NOUN
taxlaw-13767	505	14	exercised	exercise	VERB
taxlaw-13767	505	15	in	in	ADP
taxlaw-13767	505	16	consumption	consumption	NOUN
taxlaw-13767	505	17	and	and	CCONJ
taxlaw-13767	505	18	(	(	PUNCT
taxlaw-13767	505	19	2	2	X
taxlaw-13767	505	20	)	)	PUNCT
taxlaw-13767	505	21	the	the	DET
taxlaw-13767	505	22	change	change	NOUN
taxlaw-13767	505	23	in	in	ADP
taxlaw-13767	505	24	value	value	NOUN
taxlaw-13767	505	25	of	of	ADP
taxlaw-13767	505	26	the	the	DET
taxlaw-13767	505	27	store	store	NOUN
taxlaw-13767	505	28	of	of	ADP
taxlaw-13767	505	29	property	property	NOUN
taxlaw-13767	505	30	rights	right	NOUN
taxlaw-13767	505	31	between	between	ADP
taxlaw-13767	505	32	the	the	DET
taxlaw-13767	505	33	beginning	beginning	NOUN
taxlaw-13767	505	34	and	and	CCONJ
taxlaw-13767	505	35	end	end	NOUN
taxlaw-13767	505	36	of	of	ADP
taxlaw-13767	505	37	the	the	DET
taxlaw-13767	505	38	period	period	NOUN
taxlaw-13767	505	39	in	in	ADP
taxlaw-13767	505	40	question.91	question.91	PROPN
taxlaw-13767	505	41	in	in	ADP
taxlaw-13767	505	42	other	other	ADJ
taxlaw-13767	505	43	words	word	NOUN
taxlaw-13767	505	44	,	,	PUNCT
taxlaw-13767	505	45	income	income	NOUN
taxlaw-13767	505	46	for	for	ADP
taxlaw-13767	505	47	a	a	DET
taxlaw-13767	505	48	period	period	NOUN
taxlaw-13767	505	49	is	be	AUX
taxlaw-13767	505	50	the	the	DET
taxlaw-13767	505	51	taxpayer	taxpayer	NOUN
taxlaw-13767	505	52	’s	’s	PART
taxlaw-13767	505	53	current	current	ADJ
taxlaw-13767	505	54	consumption	consumption	NOUN
taxlaw-13767	505	55	during	during	ADP
taxlaw-13767	505	56	that	that	DET
taxlaw-13767	505	57	period	period	NOUN
taxlaw-13767	505	58	plus	plus	CCONJ
taxlaw-13767	505	59	the	the	DET
taxlaw-13767	505	60	taxpayer	taxpayer	NOUN
taxlaw-13767	505	61	’s	’s	PART
taxlaw-13767	505	62	accumulation	accumulation	NOUN
taxlaw-13767	505	63	of	of	ADP
taxlaw-13767	505	64	wealth	wealth	NOUN
taxlaw-13767	505	65	.	.	PUNCT
taxlaw-13767	506	1	a	a	DET
taxlaw-13767	506	2	simple	simple	ADJ
taxlaw-13767	506	3	example	example	NOUN
taxlaw-13767	506	4	will	will	AUX
taxlaw-13767	506	5	illustrate	illustrate	VERB
taxlaw-13767	506	6	.	.	PUNCT
taxlaw-13767	507	1	assume	assume	VERB
taxlaw-13767	507	2	taxpayer	taxpayer	NOUN
taxlaw-13767	507	3	has	have	VERB
taxlaw-13767	507	4	$	$	SYM
taxlaw-13767	507	5	50,000	50,000	NUM
taxlaw-13767	507	6	in	in	ADP
taxlaw-13767	507	7	her	her	PRON
taxlaw-13767	507	8	noninterest	noninter	ADJ
taxlaw-13767	507	9	-	-	PUNCT
taxlaw-13767	507	10	bearing	bear	VERB
taxlaw-13767	507	11	bank	bank	NOUN
taxlaw-13767	507	12	account	account	NOUN
taxlaw-13767	507	13	and	and	CCONJ
taxlaw-13767	507	14	she	she	PRON
taxlaw-13767	507	15	earns	earn	VERB
taxlaw-13767	507	16	$	$	SYM
taxlaw-13767	507	17	10,000	10,000	NUM
taxlaw-13767	507	18	from	from	ADP
taxlaw-13767	507	19	performing	perform	VERB
taxlaw-13767	507	20	services	service	NOUN
taxlaw-13767	507	21	for	for	ADP
taxlaw-13767	507	22	others	other	NOUN
taxlaw-13767	507	23	.	.	PUNCT
taxlaw-13767	508	1	she	she	PRON
taxlaw-13767	508	2	spends	spend	VERB
taxlaw-13767	508	3	exactly	exactly	ADV
taxlaw-13767	508	4	$	$	SYM
taxlaw-13767	508	5	10,000	10,000	NUM
taxlaw-13767	508	6	to	to	PART
taxlaw-13767	508	7	purchase	purchase	VERB
taxlaw-13767	508	8	and	and	CCONJ
taxlaw-13767	508	9	consume	consume	VERB
taxlaw-13767	508	10	food	food	NOUN
taxlaw-13767	508	11	and	and	CCONJ
taxlaw-13767	508	12	those	those	DET
taxlaw-13767	508	13	groceries	grocery	NOUN
taxlaw-13767	508	14	are	be	AUX
taxlaw-13767	508	15	her	her	PRON
taxlaw-13767	508	16	only	only	ADJ
taxlaw-13767	508	17	purchases	purchase	NOUN
taxlaw-13767	508	18	during	during	ADP
taxlaw-13767	508	19	the	the	DET
taxlaw-13767	508	20	year	year	NOUN
taxlaw-13767	508	21	.	.	PUNCT
taxlaw-13767	509	1	taxpayer	taxpayer	NOUN
taxlaw-13767	509	2	has	have	VERB
taxlaw-13767	509	3	$	$	SYM
taxlaw-13767	509	4	10,000	10,000	NUM
taxlaw-13767	509	5	in	in	ADP
taxlaw-13767	509	6	income	income	NOUN
taxlaw-13767	509	7	—	—	PUNCT
taxlaw-13767	509	8	all	all	ADV
taxlaw-13767	509	9	from	from	ADP
taxlaw-13767	509	10	current	current	ADJ
taxlaw-13767	509	11	consumption	consumption	NOUN
taxlaw-13767	509	12	.	.	PUNCT
taxlaw-13767	510	1	her	her	PRON
taxlaw-13767	510	2	wealth	wealth	NOUN
taxlaw-13767	510	3	accumulation	accumulation	NOUN
taxlaw-13767	510	4	is	be	AUX
taxlaw-13767	510	5	zero	zero	NUM
taxlaw-13767	510	6	as	as	SCONJ
taxlaw-13767	510	7	she	she	PRON
taxlaw-13767	510	8	began	begin	VERB
taxlaw-13767	510	9	the	the	DET
taxlaw-13767	510	10	year	year	NOUN
taxlaw-13767	510	11	with	with	ADP
taxlaw-13767	510	12	$	$	SYM
taxlaw-13767	510	13	50,000	50,000	NUM
taxlaw-13767	510	14	and	and	CCONJ
taxlaw-13767	510	15	ended	end	VERB
taxlaw-13767	510	16	the	the	DET
taxlaw-13767	510	17	year	year	NOUN
taxlaw-13767	510	18	with	with	ADP
taxlaw-13767	510	19	the	the	DET
taxlaw-13767	510	20	same	same	ADJ
taxlaw-13767	510	21	amount	amount	NOUN
taxlaw-13767	510	22	.	.	PUNCT
taxlaw-13767	511	1	therefore	therefore	ADV
taxlaw-13767	511	2	,	,	PUNCT
taxlaw-13767	511	3	taxpayer	taxpayer	NOUN
taxlaw-13767	511	4	will	will	AUX
taxlaw-13767	511	5	have	have	VERB
taxlaw-13767	511	6	$	$	SYM
taxlaw-13767	511	7	10,000	10,000	NUM
taxlaw-13767	511	8	subject	subject	NOUN
taxlaw-13767	511	9	to	to	ADP
taxlaw-13767	511	10	federal	federal	ADJ
taxlaw-13767	511	11	taxation	taxation	NOUN
taxlaw-13767	511	12	.	.	PUNCT
taxlaw-13767	512	1	note	note	VERB
taxlaw-13767	512	2	that	that	SCONJ
taxlaw-13767	512	3	this	this	DET
taxlaw-13767	512	4	result	result	NOUN
taxlaw-13767	512	5	(	(	PUNCT
taxlaw-13767	512	6	in	in	ADP
taxlaw-13767	512	7	terms	term	NOUN
taxlaw-13767	512	8	of	of	ADP
taxlaw-13767	512	9	the	the	DET
taxlaw-13767	512	10	amount	amount	NOUN
taxlaw-13767	512	11	of	of	ADP
taxlaw-13767	512	12	dollars	dollar	NOUN
taxlaw-13767	512	13	that	that	PRON
taxlaw-13767	512	14	taxpayer	taxpayer	NOUN
taxlaw-13767	512	15	would	would	AUX
taxlaw-13767	512	16	have	have	VERB
taxlaw-13767	512	17	subject	subject	NOUN
taxlaw-13767	512	18	to	to	ADP
taxlaw-13767	512	19	taxation	taxation	NOUN
taxlaw-13767	512	20	)	)	PUNCT
taxlaw-13767	512	21	would	would	AUX
taxlaw-13767	512	22	be	be	AUX
taxlaw-13767	512	23	exactly	exactly	ADV
taxlaw-13767	512	24	the	the	DET
taxlaw-13767	512	25	same	same	ADJ
taxlaw-13767	512	26	under	under	ADP
taxlaw-13767	512	27	a	a	DET
taxlaw-13767	512	28	pure	pure	ADJ
taxlaw-13767	512	29	consumption	consumption	NOUN
taxlaw-13767	512	30	tax	tax	NOUN
taxlaw-13767	512	31	system	system	NOUN
taxlaw-13767	512	32	.	.	PUNCT
taxlaw-13767	513	1	why	why	SCONJ
taxlaw-13767	513	2	does	do	AUX
taxlaw-13767	513	3	taxing	tax	VERB
taxlaw-13767	513	4	consumption	consumption	NOUN
taxlaw-13767	513	5	make	make	NOUN
taxlaw-13767	513	6	sense	sense	NOUN
taxlaw-13767	513	7	as	as	ADP
taxlaw-13767	513	8	a	a	DET
taxlaw-13767	513	9	policy	policy	NOUN
taxlaw-13767	513	10	matter	matter	NOUN
taxlaw-13767	513	11	?	?	PUNCT
taxlaw-13767	514	1	it	it	PRON
taxlaw-13767	514	2	is	be	AUX
taxlaw-13767	514	3	useful	useful	ADJ
taxlaw-13767	514	4	here	here	ADV
taxlaw-13767	514	5	to	to	PART
taxlaw-13767	514	6	step	step	VERB
taxlaw-13767	514	7	back	back	ADV
taxlaw-13767	514	8	for	for	ADP
taxlaw-13767	514	9	a	a	DET
taxlaw-13767	514	10	moment	moment	NOUN
taxlaw-13767	514	11	and	and	CCONJ
taxlaw-13767	514	12	consider	consider	VERB
taxlaw-13767	514	13	how	how	SCONJ
taxlaw-13767	514	14	to	to	PART
taxlaw-13767	514	15	define	define	VERB
taxlaw-13767	514	16	consumption	consumption	NOUN
taxlaw-13767	514	17	for	for	ADP
taxlaw-13767	514	18	purposes	purpose	NOUN
taxlaw-13767	514	19	of	of	ADP
taxlaw-13767	514	20	this	this	DET
taxlaw-13767	514	21	theoretical	theoretical	ADJ
taxlaw-13767	514	22	definition	definition	NOUN
taxlaw-13767	514	23	.	.	PUNCT
taxlaw-13767	515	1	professor	professor	NOUN
taxlaw-13767	515	2	alvin	alvin	PROPN
taxlaw-13767	515	3	warren	warren	PROPN
taxlaw-13767	515	4	stated	state	VERB
taxlaw-13767	515	5	that	that	SCONJ
taxlaw-13767	515	6	“	"	PUNCT
taxlaw-13767	515	7	‘	'	PUNCT
taxlaw-13767	515	8	consumption	consumption	NOUN
taxlaw-13767	515	9	’	'	PUNCT
taxlaw-13767	515	10	means	mean	VERB
taxlaw-13767	515	11	the	the	DET
taxlaw-13767	515	12	ultimate	ultimate	ADJ
taxlaw-13767	515	13	use	use	NOUN
taxlaw-13767	515	14	or	or	CCONJ
taxlaw-13767	515	15	destruction	destruction	NOUN
taxlaw-13767	515	16	of	of	ADP
taxlaw-13767	515	17	economic	economic	ADJ
taxlaw-13767	515	18	resources	resource	NOUN
taxlaw-13767	515	19	.	.	PUNCT
taxlaw-13767	516	1	”92	”92	NOUN
taxlaw-13767	516	2	89	89	NUM
taxlaw-13767	516	3	a	a	DET
taxlaw-13767	516	4	sales	sale	NOUN
taxlaw-13767	516	5	tax	tax	NOUN
taxlaw-13767	516	6	is	be	AUX
taxlaw-13767	516	7	an	an	DET
taxlaw-13767	516	8	example	example	NOUN
taxlaw-13767	516	9	of	of	ADP
taxlaw-13767	516	10	a	a	DET
taxlaw-13767	516	11	consumption	consumption	NOUN
taxlaw-13767	516	12	tax	tax	NOUN
taxlaw-13767	516	13	system	system	NOUN
taxlaw-13767	516	14	,	,	PUNCT
taxlaw-13767	516	15	but	but	CCONJ
taxlaw-13767	516	16	there	there	PRON
taxlaw-13767	516	17	are	be	VERB
taxlaw-13767	516	18	examples	example	NOUN
taxlaw-13767	516	19	of	of	ADP
taxlaw-13767	516	20	more	more	ADV
taxlaw-13767	516	21	complex	complex	ADJ
taxlaw-13767	516	22	pure	pure	ADJ
taxlaw-13767	516	23	consumption	consumption	NOUN
taxlaw-13767	516	24	taxes	taxis	NOUN
taxlaw-13767	516	25	that	that	PRON
taxlaw-13767	516	26	could	could	AUX
taxlaw-13767	516	27	also	also	ADV
taxlaw-13767	516	28	introduce	introduce	VERB
taxlaw-13767	516	29	progressivity	progressivity	NOUN
taxlaw-13767	516	30	.	.	PUNCT
taxlaw-13767	517	1	see	see	VERB
taxlaw-13767	517	2	,	,	PUNCT
taxlaw-13767	517	3	e.g.	e.g.	ADV
taxlaw-13767	517	4	,	,	PUNCT
taxlaw-13767	517	5	daniel	daniel	PROPN
taxlaw-13767	517	6	n.	n.	PROPN
taxlaw-13767	517	7	shaviro	shaviro	PROPN
taxlaw-13767	517	8	,	,	PUNCT
taxlaw-13767	517	9	replacing	replace	VERB
taxlaw-13767	517	10	the	the	DET
taxlaw-13767	517	11	income	income	NOUN
taxlaw-13767	517	12	tax	tax	NOUN
taxlaw-13767	517	13	with	with	ADP
taxlaw-13767	517	14	a	a	DET
taxlaw-13767	517	15	progressive	progressive	ADJ
taxlaw-13767	517	16	consumption	consumption	NOUN
taxlaw-13767	517	17	tax	tax	NOUN
taxlaw-13767	517	18	,	,	PUNCT
taxlaw-13767	517	19	103	103	NUM
taxlaw-13767	517	20	tax	tax	NOUN
taxlaw-13767	517	21	notes	note	NOUN
taxlaw-13767	517	22	(	(	PUNCT
taxlaw-13767	517	23	ta	ta	NOUN
taxlaw-13767	517	24	)	)	PUNCT
taxlaw-13767	517	25	91	91	NUM
taxlaw-13767	517	26	,	,	PUNCT
taxlaw-13767	517	27	93	93	NUM
taxlaw-13767	517	28	-	-	SYM
taxlaw-13767	517	29	97	97	NUM
taxlaw-13767	517	30	(	(	PUNCT
taxlaw-13767	517	31	apr	apr	NOUN
taxlaw-13767	517	32	.	.	PROPN
taxlaw-13767	517	33	5	5	NUM
taxlaw-13767	517	34	,	,	PUNCT
taxlaw-13767	517	35	2004	2004	NUM
taxlaw-13767	517	36	)	)	PUNCT
taxlaw-13767	517	37	(	(	PUNCT
taxlaw-13767	517	38	describing	describe	VERB
taxlaw-13767	517	39	four	four	NUM
taxlaw-13767	517	40	potential	potential	ADJ
taxlaw-13767	517	41	approaches	approach	NOUN
taxlaw-13767	517	42	to	to	ADP
taxlaw-13767	517	43	a	a	DET
taxlaw-13767	517	44	progressive	progressive	ADJ
taxlaw-13767	517	45	consumption	consumption	NOUN
taxlaw-13767	517	46	tax	tax	NOUN
taxlaw-13767	517	47	)	)	PUNCT
taxlaw-13767	517	48	.	.	PUNCT
taxlaw-13767	518	1	90	90	NUM
taxlaw-13767	518	2	see	see	VERB
taxlaw-13767	518	3	,	,	PUNCT
taxlaw-13767	518	4	e.g.	e.g.	ADV
taxlaw-13767	518	5	,	,	PUNCT
taxlaw-13767	518	6	david	david	PROPN
taxlaw-13767	518	7	m.	m.	PROPN
taxlaw-13767	518	8	schizer	schizer	PROPN
taxlaw-13767	518	9	&	&	CCONJ
taxlaw-13767	518	10	steven	steven	PROPN
taxlaw-13767	518	11	g.	g.	PROPN
taxlaw-13767	518	12	calabresi	calabresi	PROPN
taxlaw-13767	518	13	,	,	PUNCT
taxlaw-13767	518	14	wealth	wealth	NOUN
taxlaw-13767	518	15	taxes	taxis	NOUN
taxlaw-13767	518	16	under	under	ADP
taxlaw-13767	518	17	the	the	DET
taxlaw-13767	518	18	constitution	constitution	NOUN
taxlaw-13767	518	19	:	:	PUNCT
taxlaw-13767	518	20	an	an	DET
taxlaw-13767	518	21	originalist	originalist	NOUN
taxlaw-13767	518	22	analysis	analysis	NOUN
taxlaw-13767	518	23	,	,	PUNCT
taxlaw-13767	518	24	77	77	NUM
taxlaw-13767	518	25	fla	fla	NOUN
taxlaw-13767	518	26	.	.	PUNCT
taxlaw-13767	519	1	l.	l.	PROPN
taxlaw-13767	519	2	rev	rev	PROPN
taxlaw-13767	519	3	.	.	PUNCT
taxlaw-13767	520	1	(	(	PUNCT
taxlaw-13767	520	2	forthcoming	forthcoming	ADJ
taxlaw-13767	520	3	2025	2025	NUM
taxlaw-13767	520	4	)	)	PUNCT
taxlaw-13767	520	5	(	(	PUNCT
taxlaw-13767	520	6	manuscript	manuscript	NOUN
taxlaw-13767	520	7	at	at	ADP
taxlaw-13767	520	8	11	11	NUM
taxlaw-13767	520	9	)	)	PUNCT
taxlaw-13767	520	10	(	(	PUNCT
taxlaw-13767	520	11	on	on	ADP
taxlaw-13767	520	12	file	file	NOUN
taxlaw-13767	520	13	with	with	ADP
taxlaw-13767	520	14	authors	author	NOUN
taxlaw-13767	520	15	)	)	PUNCT
taxlaw-13767	520	16	.	.	PUNCT
taxlaw-13767	521	1	91	91	NUM
taxlaw-13767	521	2	henry	henry	PROPN
taxlaw-13767	521	3	c.	c.	PROPN
taxlaw-13767	521	4	simons	simons	PROPN
taxlaw-13767	521	5	,	,	PUNCT
taxlaw-13767	521	6	personal	personal	ADJ
taxlaw-13767	521	7	income	income	NOUN
taxlaw-13767	521	8	taxation	taxation	NOUN
taxlaw-13767	521	9	50	50	NUM
taxlaw-13767	521	10	(	(	PUNCT
taxlaw-13767	521	11	1938	1938	NUM
taxlaw-13767	521	12	)	)	PUNCT
taxlaw-13767	521	13	.	.	PUNCT
taxlaw-13767	522	1	92	92	NUM
taxlaw-13767	522	2	alvin	alvin	PROPN
taxlaw-13767	522	3	warren	warren	PROPN
taxlaw-13767	522	4	,	,	PUNCT
taxlaw-13767	522	5	would	would	AUX
taxlaw-13767	522	6	a	a	DET
taxlaw-13767	522	7	consumption	consumption	NOUN
taxlaw-13767	522	8	tax	tax	NOUN
taxlaw-13767	522	9	be	be	AUX
taxlaw-13767	522	10	fairer	fair	ADJ
taxlaw-13767	522	11	than	than	ADP
taxlaw-13767	522	12	an	an	DET
taxlaw-13767	522	13	income	income	NOUN
taxlaw-13767	522	14	tax	tax	NOUN
taxlaw-13767	522	15	?	?	PUNCT
taxlaw-13767	522	16	,	,	PUNCT
taxlaw-13767	522	17	89	89	NUM
taxlaw-13767	522	18	yale	yale	PROPN
taxlaw-13767	522	19	l.j	l.j	PROPN
taxlaw-13767	522	20	.	.	PROPN
taxlaw-13767	522	21	1081	1081	NUM
taxlaw-13767	522	22	,	,	PUNCT
taxlaw-13767	522	23	1084	1084	NUM
taxlaw-13767	522	24	(	(	PUNCT
taxlaw-13767	522	25	1980	1980	NUM
taxlaw-13767	522	26	)	)	PUNCT
taxlaw-13767	522	27	.	.	PUNCT
taxlaw-13767	523	1	in	in	ADP
taxlaw-13767	523	2	that	that	DET
taxlaw-13767	523	3	piece	piece	NOUN
taxlaw-13767	523	4	,	,	PUNCT
taxlaw-13767	523	5	professor	professor	NOUN
taxlaw-13767	523	6	warran	warran	VERB
taxlaw-13767	523	7	defined	define	VERB
taxlaw-13767	523	8	“	"	PUNCT
taxlaw-13767	523	9	economic	economic	ADJ
taxlaw-13767	523	10	resources	resource	NOUN
taxlaw-13767	523	11	”	"	PUNCT
taxlaw-13767	523	12	as	as	ADP
taxlaw-13767	523	13	marketable	marketable	ADJ
taxlaw-13767	523	14	goods	good	NOUN
taxlaw-13767	523	15	or	or	CCONJ
taxlaw-13767	523	16	services	service	NOUN
taxlaw-13767	523	17	.	.	PUNCT
taxlaw-13767	524	1	i	i	PRON
taxlaw-13767	524	2	d.	d.	PROPN
taxlaw-13767	524	3	2025	2025	NUM
taxlaw-13767	524	4	]	]	PUNCT
taxlaw-13767	524	5	the	the	DET
taxlaw-13767	524	6	flip	flip	NOUN
taxlaw-13767	524	7	and	and	CCONJ
taxlaw-13767	524	8	flop	flop	NOUN
taxlaw-13767	524	9	of	of	ADP
taxlaw-13767	524	10	taxing	tax	VERB
taxlaw-13767	524	11	alimony	alimony	NOUN
taxlaw-13767	524	12	151	151	NUM
taxlaw-13767	524	13	when	when	SCONJ
taxlaw-13767	524	14	a	a	DET
taxlaw-13767	524	15	person	person	NOUN
taxlaw-13767	524	16	uses	use	VERB
taxlaw-13767	524	17	their	their	PRON
taxlaw-13767	524	18	income	income	NOUN
taxlaw-13767	524	19	to	to	PART
taxlaw-13767	524	20	purchase	purchase	VERB
taxlaw-13767	524	21	and	and	CCONJ
taxlaw-13767	524	22	consume	consume	VERB
taxlaw-13767	524	23	,	,	PUNCT
taxlaw-13767	524	24	they	they	PRON
taxlaw-13767	524	25	have	have	AUX
taxlaw-13767	524	26	taken	take	VERB
taxlaw-13767	524	27	that	that	DET
taxlaw-13767	524	28	item	item	NOUN
taxlaw-13767	524	29	(	(	PUNCT
taxlaw-13767	524	30	whether	whether	SCONJ
taxlaw-13767	524	31	a	a	DET
taxlaw-13767	524	32	good	good	NOUN
taxlaw-13767	524	33	or	or	CCONJ
taxlaw-13767	524	34	a	a	DET
taxlaw-13767	524	35	service	service	NOUN
taxlaw-13767	524	36	)	)	PUNCT
taxlaw-13767	524	37	away	away	ADV
taxlaw-13767	524	38	from	from	ADP
taxlaw-13767	524	39	society	society	NOUN
taxlaw-13767	524	40	.	.	PUNCT
taxlaw-13767	525	1	under	under	ADP
taxlaw-13767	525	2	our	our	PRON
taxlaw-13767	525	3	system	system	NOUN
taxlaw-13767	525	4	,	,	PUNCT
taxlaw-13767	525	5	the	the	DET
taxlaw-13767	525	6	federal	federal	ADJ
taxlaw-13767	525	7	government	government	NOUN
taxlaw-13767	525	8	essentially	essentially	ADV
taxlaw-13767	525	9	has	have	VERB
taxlaw-13767	525	10	a	a	DET
taxlaw-13767	525	11	right	right	NOUN
taxlaw-13767	525	12	to	to	ADP
taxlaw-13767	525	13	some	some	DET
taxlaw-13767	525	14	portion	portion	NOUN
taxlaw-13767	525	15	of	of	ADP
taxlaw-13767	525	16	everything	everything	PRON
taxlaw-13767	525	17	that	that	PRON
taxlaw-13767	525	18	our	our	PRON
taxlaw-13767	525	19	society	society	NOUN
taxlaw-13767	525	20	produces	produce	VERB
taxlaw-13767	525	21	as	as	ADP
taxlaw-13767	525	22	the	the	DET
taxlaw-13767	525	23	“	"	PUNCT
taxlaw-13767	525	24	price	price	NOUN
taxlaw-13767	525	25	”	"	PUNCT
taxlaw-13767	525	26	of	of	ADP
taxlaw-13767	525	27	providing	provide	VERB
taxlaw-13767	525	28	governmental	governmental	ADJ
taxlaw-13767	525	29	services.93	services.93	NOUN
taxlaw-13767	525	30	in	in	ADP
taxlaw-13767	525	31	a	a	DET
taxlaw-13767	525	32	simple	simple	ADJ
taxlaw-13767	525	33	economy	economy	NOUN
taxlaw-13767	525	34	,	,	PUNCT
taxlaw-13767	525	35	the	the	DET
taxlaw-13767	525	36	government	government	NOUN
taxlaw-13767	525	37	could	could	AUX
taxlaw-13767	525	38	collect	collect	VERB
taxlaw-13767	525	39	its	its	PRON
taxlaw-13767	525	40	share	share	NOUN
taxlaw-13767	525	41	by	by	ADP
taxlaw-13767	525	42	collecting	collect	VERB
taxlaw-13767	525	43	some	some	DET
taxlaw-13767	525	44	percentage	percentage	NOUN
taxlaw-13767	525	45	of	of	ADP
taxlaw-13767	525	46	everything	everything	PRON
taxlaw-13767	525	47	produced	produce	VERB
taxlaw-13767	525	48	at	at	ADP
taxlaw-13767	525	49	the	the	DET
taxlaw-13767	525	50	source	source	NOUN
taxlaw-13767	525	51	.	.	PUNCT
taxlaw-13767	526	1	if	if	SCONJ
taxlaw-13767	526	2	a	a	DET
taxlaw-13767	526	3	farmer	farmer	NOUN
taxlaw-13767	526	4	produced	produce	VERB
taxlaw-13767	526	5	100	100	NUM
taxlaw-13767	526	6	apples	apple	NOUN
taxlaw-13767	526	7	,	,	PUNCT
taxlaw-13767	526	8	the	the	DET
taxlaw-13767	526	9	government	government	NOUN
taxlaw-13767	526	10	could	could	AUX
taxlaw-13767	526	11	collect	collect	VERB
taxlaw-13767	526	12	30	30	NUM
taxlaw-13767	526	13	apples	apple	NOUN
taxlaw-13767	526	14	directly	directly	ADV
taxlaw-13767	526	15	from	from	ADP
taxlaw-13767	526	16	the	the	DET
taxlaw-13767	526	17	farmer	farmer	NOUN
taxlaw-13767	526	18	as	as	ADP
taxlaw-13767	526	19	a	a	DET
taxlaw-13767	526	20	tax	tax	NOUN
taxlaw-13767	526	21	.	.	PUNCT
taxlaw-13767	527	1	in	in	ADP
taxlaw-13767	527	2	a	a	DET
taxlaw-13767	527	3	more	more	ADV
taxlaw-13767	527	4	complex	complex	ADJ
taxlaw-13767	527	5	economy	economy	NOUN
taxlaw-13767	527	6	,	,	PUNCT
taxlaw-13767	527	7	collection	collection	NOUN
taxlaw-13767	527	8	at	at	ADP
taxlaw-13767	527	9	the	the	DET
taxlaw-13767	527	10	source	source	NOUN
taxlaw-13767	527	11	is	be	AUX
taxlaw-13767	527	12	neither	neither	CCONJ
taxlaw-13767	527	13	administrable	administrable	ADJ
taxlaw-13767	527	14	(	(	PUNCT
taxlaw-13767	527	15	how	how	SCONJ
taxlaw-13767	527	16	would	would	AUX
taxlaw-13767	527	17	the	the	DET
taxlaw-13767	527	18	government	government	NOUN
taxlaw-13767	527	19	collect	collect	VERB
taxlaw-13767	527	20	30	30	NUM
taxlaw-13767	527	21	percent	percent	NOUN
taxlaw-13767	527	22	of	of	ADP
taxlaw-13767	527	23	a	a	DET
taxlaw-13767	527	24	law	law	NOUN
taxlaw-13767	527	25	professor	professor	NOUN
taxlaw-13767	527	26	’s	’s	PART
taxlaw-13767	527	27	services	service	NOUN
taxlaw-13767	527	28	?	?	PUNCT
taxlaw-13767	527	29	)	)	PUNCT
taxlaw-13767	527	30	nor	nor	CCONJ
taxlaw-13767	527	31	desirable	desirable	ADJ
taxlaw-13767	527	32	(	(	PUNCT
taxlaw-13767	527	33	the	the	DET
taxlaw-13767	527	34	government	government	NOUN
taxlaw-13767	527	35	prefers	prefer	VERB
taxlaw-13767	527	36	money	money	NOUN
taxlaw-13767	527	37	to	to	ADP
taxlaw-13767	527	38	a	a	DET
taxlaw-13767	527	39	percentage	percentage	NOUN
taxlaw-13767	527	40	of	of	ADP
taxlaw-13767	527	41	goods	good	NOUN
taxlaw-13767	527	42	and	and	CCONJ
taxlaw-13767	527	43	services	service	NOUN
taxlaw-13767	527	44	produced	produce	VERB
taxlaw-13767	527	45	)	)	PUNCT
taxlaw-13767	527	46	.	.	PUNCT
taxlaw-13767	528	1	instead	instead	ADV
taxlaw-13767	528	2	of	of	ADP
taxlaw-13767	528	3	collecting	collect	VERB
taxlaw-13767	528	4	taxation	taxation	NOUN
taxlaw-13767	528	5	at	at	ADP
taxlaw-13767	528	6	the	the	DET
taxlaw-13767	528	7	source	source	NOUN
taxlaw-13767	528	8	,	,	PUNCT
taxlaw-13767	528	9	the	the	DET
taxlaw-13767	528	10	government	government	NOUN
taxlaw-13767	528	11	imposes	impose	VERB
taxlaw-13767	528	12	a	a	DET
taxlaw-13767	528	13	tax	tax	NOUN
taxlaw-13767	528	14	on	on	ADP
taxlaw-13767	528	15	income	income	NOUN
taxlaw-13767	528	16	.	.	PUNCT
taxlaw-13767	529	1	this	this	DET
taxlaw-13767	529	2	income	income	NOUN
taxlaw-13767	529	3	represents	represent	VERB
taxlaw-13767	529	4	the	the	DET
taxlaw-13767	529	5	power	power	NOUN
taxlaw-13767	529	6	to	to	PART
taxlaw-13767	529	7	consume	consume	VERB
taxlaw-13767	529	8	,	,	PUNCT
taxlaw-13767	529	9	that	that	ADV
taxlaw-13767	529	10	is	is	ADV
taxlaw-13767	529	11	,	,	PUNCT
taxlaw-13767	529	12	the	the	DET
taxlaw-13767	529	13	power	power	NOUN
taxlaw-13767	529	14	to	to	PART
taxlaw-13767	529	15	take	take	VERB
taxlaw-13767	529	16	resources	resource	NOUN
taxlaw-13767	529	17	away	away	ADV
taxlaw-13767	529	18	from	from	ADP
taxlaw-13767	529	19	society	society	NOUN
taxlaw-13767	529	20	.	.	PUNCT
taxlaw-13767	530	1	the	the	DET
taxlaw-13767	530	2	income	income	NOUN
taxlaw-13767	530	3	tax	tax	NOUN
taxlaw-13767	530	4	imposed	impose	VERB
taxlaw-13767	530	5	on	on	ADP
taxlaw-13767	530	6	each	each	DET
taxlaw-13767	530	7	taxpayer	taxpayer	NOUN
taxlaw-13767	530	8	is	be	AUX
taxlaw-13767	530	9	a	a	DET
taxlaw-13767	530	10	proxy	proxy	NOUN
taxlaw-13767	530	11	for	for	ADP
taxlaw-13767	530	12	the	the	DET
taxlaw-13767	530	13	government	government	NOUN
taxlaw-13767	530	14	’s	’s	PART
taxlaw-13767	530	15	share	share	NOUN
taxlaw-13767	530	16	of	of	ADP
taxlaw-13767	530	17	the	the	DET
taxlaw-13767	530	18	items	item	NOUN
taxlaw-13767	530	19	or	or	CCONJ
taxlaw-13767	530	20	services	service	NOUN
taxlaw-13767	530	21	that	that	PRON
taxlaw-13767	530	22	the	the	DET
taxlaw-13767	530	23	taxpayer	taxpayer	NOUN
taxlaw-13767	530	24	will	will	AUX
taxlaw-13767	530	25	consume	consume	VERB
taxlaw-13767	530	26	.	.	PUNCT
taxlaw-13767	531	1	as	as	ADP
taxlaw-13767	531	2	a	a	DET
taxlaw-13767	531	3	policy	policy	NOUN
taxlaw-13767	531	4	matter	matter	NOUN
taxlaw-13767	531	5	,	,	PUNCT
taxlaw-13767	531	6	taxing	tax	VERB
taxlaw-13767	531	7	income	income	NOUN
taxlaw-13767	531	8	that	that	PRON
taxlaw-13767	531	9	will	will	AUX
taxlaw-13767	531	10	be	be	AUX
taxlaw-13767	531	11	used	use	VERB
taxlaw-13767	531	12	for	for	ADP
taxlaw-13767	531	13	current	current	ADJ
taxlaw-13767	531	14	consumption	consumption	NOUN
taxlaw-13767	531	15	is	be	AUX
taxlaw-13767	531	16	justifiable	justifiable	ADJ
taxlaw-13767	531	17	on	on	ADP
taxlaw-13767	531	18	the	the	DET
taxlaw-13767	531	19	basis	basis	NOUN
taxlaw-13767	531	20	that	that	SCONJ
taxlaw-13767	531	21	the	the	DET
taxlaw-13767	531	22	taxpayer	taxpayer	NOUN
taxlaw-13767	531	23	is	be	AUX
taxlaw-13767	531	24	taking	take	VERB
taxlaw-13767	531	25	away	away	ADV
taxlaw-13767	531	26	goods	good	NOUN
taxlaw-13767	531	27	and	and	CCONJ
taxlaw-13767	531	28	services	service	NOUN
taxlaw-13767	531	29	from	from	ADP
taxlaw-13767	531	30	the	the	DET
taxlaw-13767	531	31	common	common	ADJ
taxlaw-13767	531	32	pool.94	pool.94	NOUN
taxlaw-13767	531	33	however	however	ADV
taxlaw-13767	531	34	,	,	PUNCT
taxlaw-13767	531	35	recall	recall	VERB
taxlaw-13767	531	36	that	that	SCONJ
taxlaw-13767	531	37	the	the	DET
taxlaw-13767	531	38	haig	haig	PROPN
taxlaw-13767	531	39	-	-	PUNCT
taxlaw-13767	531	40	simons	simons	PROPN
taxlaw-13767	531	41	definition	definition	NOUN
taxlaw-13767	531	42	of	of	ADP
taxlaw-13767	531	43	income	income	NOUN
taxlaw-13767	531	44	also	also	ADV
taxlaw-13767	531	45	includes	include	VERB
taxlaw-13767	531	46	the	the	DET
taxlaw-13767	531	47	accumulation	accumulation	NOUN
taxlaw-13767	531	48	of	of	ADP
taxlaw-13767	531	49	wealth	wealth	NOUN
taxlaw-13767	531	50	.	.	PUNCT
taxlaw-13767	532	1	returning	return	VERB
taxlaw-13767	532	2	to	to	ADP
taxlaw-13767	532	3	our	our	PRON
taxlaw-13767	532	4	example	example	NOUN
taxlaw-13767	532	5	,	,	PUNCT
taxlaw-13767	532	6	assume	assume	VERB
taxlaw-13767	532	7	the	the	DET
taxlaw-13767	532	8	taxpayer	taxpayer	NOUN
taxlaw-13767	532	9	earns	earn	VERB
taxlaw-13767	532	10	$	$	SYM
taxlaw-13767	532	11	10,000	10,000	NUM
taxlaw-13767	532	12	but	but	CCONJ
taxlaw-13767	532	13	does	do	AUX
taxlaw-13767	532	14	not	not	PART
taxlaw-13767	532	15	purchase	purchase	VERB
taxlaw-13767	532	16	or	or	CCONJ
taxlaw-13767	532	17	consume	consume	VERB
taxlaw-13767	532	18	anything	anything	PRON
taxlaw-13767	532	19	during	during	ADP
taxlaw-13767	532	20	the	the	DET
taxlaw-13767	532	21	year	year	NOUN
taxlaw-13767	532	22	.	.	PUNCT
taxlaw-13767	533	1	the	the	DET
taxlaw-13767	533	2	taxpayer	taxpayer	NOUN
taxlaw-13767	533	3	has	have	VERB
taxlaw-13767	533	4	exactly	exactly	ADV
taxlaw-13767	533	5	the	the	DET
taxlaw-13767	533	6	same	same	ADJ
taxlaw-13767	533	7	amount	amount	NOUN
taxlaw-13767	533	8	of	of	ADP
taxlaw-13767	533	9	income	income	NOUN
taxlaw-13767	533	10	as	as	ADP
taxlaw-13767	533	11	our	our	PRON
taxlaw-13767	533	12	original	original	ADJ
taxlaw-13767	533	13	example	example	NOUN
taxlaw-13767	533	14	:	:	PUNCT
taxlaw-13767	533	15	$	$	SYM
taxlaw-13767	533	16	10,000	10,000	NUM
taxlaw-13767	533	17	.	.	PUNCT
taxlaw-13767	534	1	although	although	SCONJ
taxlaw-13767	534	2	her	her	PRON
taxlaw-13767	534	3	present	present	ADJ
taxlaw-13767	534	4	consumption	consumption	NOUN
taxlaw-13767	534	5	is	be	AUX
taxlaw-13767	534	6	zero	zero	NUM
taxlaw-13767	534	7	,	,	PUNCT
taxlaw-13767	534	8	taxpayer	taxpayer	NOUN
taxlaw-13767	534	9	’s	’s	PART
taxlaw-13767	534	10	accumulation	accumulation	NOUN
taxlaw-13767	534	11	of	of	ADP
taxlaw-13767	534	12	wealth	wealth	NOUN
taxlaw-13767	534	13	is	be	AUX
taxlaw-13767	534	14	$	$	SYM
taxlaw-13767	534	15	10,000	10,000	NUM
taxlaw-13767	534	16	(	(	PUNCT
taxlaw-13767	534	17	she	she	PRON
taxlaw-13767	534	18	started	start	VERB
taxlaw-13767	534	19	the	the	DET
taxlaw-13767	534	20	year	year	NOUN
taxlaw-13767	534	21	with	with	ADP
taxlaw-13767	534	22	$	$	SYM
taxlaw-13767	534	23	50,000	50,000	NUM
taxlaw-13767	534	24	and	and	CCONJ
taxlaw-13767	534	25	she	she	PRON
taxlaw-13767	534	26	ended	end	VERB
taxlaw-13767	534	27	the	the	DET
taxlaw-13767	534	28	year	year	NOUN
taxlaw-13767	534	29	with	with	ADP
taxlaw-13767	534	30	$	$	SYM
taxlaw-13767	534	31	60,000	60,000	NUM
taxlaw-13767	534	32	)	)	PUNCT
taxlaw-13767	534	33	.	.	PUNCT
taxlaw-13767	535	1	this	this	PRON
taxlaw-13767	535	2	of	of	ADP
taxlaw-13767	535	3	course	course	NOUN
taxlaw-13767	535	4	is	be	AUX
taxlaw-13767	535	5	the	the	DET
taxlaw-13767	535	6	difference	difference	NOUN
taxlaw-13767	535	7	between	between	ADP
taxlaw-13767	535	8	a	a	DET
taxlaw-13767	535	9	pure	pure	ADJ
taxlaw-13767	535	10	consumption	consumption	NOUN
taxlaw-13767	535	11	tax	tax	NOUN
taxlaw-13767	535	12	and	and	CCONJ
taxlaw-13767	535	13	an	an	DET
taxlaw-13767	535	14	income	income	NOUN
taxlaw-13767	535	15	tax	tax	NOUN
taxlaw-13767	535	16	.	.	PUNCT
taxlaw-13767	536	1	under	under	ADP
taxlaw-13767	536	2	a	a	DET
taxlaw-13767	536	3	consumption	consumption	NOUN
taxlaw-13767	536	4	tax	tax	NOUN
taxlaw-13767	536	5	,	,	PUNCT
taxlaw-13767	536	6	the	the	DET
taxlaw-13767	536	7	taxpayer	taxpayer	NOUN
taxlaw-13767	536	8	in	in	ADP
taxlaw-13767	536	9	this	this	DET
taxlaw-13767	536	10	example	example	NOUN
taxlaw-13767	536	11	would	would	AUX
taxlaw-13767	536	12	not	not	PART
taxlaw-13767	536	13	pay	pay	VERB
taxlaw-13767	536	14	any	any	DET
taxlaw-13767	536	15	income	income	NOUN
taxlaw-13767	536	16	tax	tax	NOUN
taxlaw-13767	536	17	since	since	SCONJ
taxlaw-13767	536	18	there	there	PRON
taxlaw-13767	536	19	was	be	VERB
taxlaw-13767	536	20	no	no	DET
taxlaw-13767	536	21	current	current	ADJ
taxlaw-13767	536	22	consumption	consumption	NOUN
taxlaw-13767	536	23	.	.	PUNCT
taxlaw-13767	537	1	so	so	ADV
taxlaw-13767	537	2	,	,	PUNCT
taxlaw-13767	537	3	what	what	PRON
taxlaw-13767	537	4	is	be	AUX
taxlaw-13767	537	5	the	the	DET
taxlaw-13767	537	6	justification	justification	NOUN
taxlaw-13767	537	7	for	for	ADP
taxlaw-13767	537	8	taxing	tax	VERB
taxlaw-13767	537	9	accumulation	accumulation	NOUN
taxlaw-13767	537	10	of	of	ADP
taxlaw-13767	537	11	wealth	wealth	NOUN
taxlaw-13767	537	12	when	when	SCONJ
taxlaw-13767	537	13	it	it	PRON
taxlaw-13767	537	14	is	be	AUX
taxlaw-13767	537	15	not	not	PART
taxlaw-13767	537	16	used	use	VERB
taxlaw-13767	537	17	to	to	PART
taxlaw-13767	537	18	remove	remove	VERB
taxlaw-13767	537	19	goods	good	NOUN
taxlaw-13767	537	20	or	or	CCONJ
taxlaw-13767	537	21	services	service	NOUN
taxlaw-13767	537	22	from	from	ADP
taxlaw-13767	537	23	society	society	NOUN
taxlaw-13767	537	24	(	(	PUNCT
taxlaw-13767	537	25	i.e.	i.e.	X
taxlaw-13767	537	26	,	,	PUNCT
taxlaw-13767	537	27	the	the	DET
taxlaw-13767	537	28	taxpayer	taxpayer	NOUN
taxlaw-13767	537	29	does	do	AUX
taxlaw-13767	537	30	not	not	PART
taxlaw-13767	537	31	actually	actually	ADV
taxlaw-13767	537	32	consume	consume	VERB
taxlaw-13767	537	33	anything	anything	PRON
taxlaw-13767	537	34	with	with	ADP
taxlaw-13767	537	35	the	the	DET
taxlaw-13767	537	36	income	income	NOUN
taxlaw-13767	537	37	)	)	PUNCT
taxlaw-13767	537	38	?	?	PUNCT
taxlaw-13767	538	1	the	the	DET
taxlaw-13767	538	2	answer	answer	NOUN
taxlaw-13767	538	3	is	be	AUX
taxlaw-13767	538	4	that	that	SCONJ
taxlaw-13767	538	5	the	the	DET
taxlaw-13767	538	6	government	government	NOUN
taxlaw-13767	538	7	is	be	AUX
taxlaw-13767	538	8	aware	aware	ADJ
taxlaw-13767	538	9	that	that	SCONJ
taxlaw-13767	538	10	the	the	DET
taxlaw-13767	538	11	accumulation	accumulation	NOUN
taxlaw-13767	538	12	will	will	AUX
taxlaw-13767	538	13	be	be	AUX
taxlaw-13767	538	14	used	use	VERB
taxlaw-13767	538	15	at	at	ADP
taxlaw-13767	538	16	some	some	DET
taxlaw-13767	538	17	point	point	NOUN
taxlaw-13767	538	18	in	in	ADP
taxlaw-13767	538	19	the	the	DET
taxlaw-13767	538	20	future	future	NOUN
taxlaw-13767	538	21	to	to	PART
taxlaw-13767	538	22	consume	consume	VERB
taxlaw-13767	538	23	.	.	PUNCT
taxlaw-13767	539	1	rather	rather	ADV
taxlaw-13767	539	2	than	than	ADP
taxlaw-13767	539	3	imposing	impose	VERB
taxlaw-13767	539	4	the	the	DET
taxlaw-13767	539	5	tax	tax	NOUN
taxlaw-13767	539	6	when	when	SCONJ
taxlaw-13767	539	7	the	the	DET
taxlaw-13767	539	8	person	person	NOUN
taxlaw-13767	539	9	consumes	consume	VERB
taxlaw-13767	539	10	in	in	ADP
taxlaw-13767	539	11	the	the	DET
taxlaw-13767	539	12	future	future	NOUN
taxlaw-13767	539	13	,	,	PUNCT
taxlaw-13767	539	14	our	our	PRON
taxlaw-13767	539	15	tax	tax	NOUN
taxlaw-13767	539	16	system	system	NOUN
taxlaw-13767	539	17	chooses	choose	VERB
taxlaw-13767	539	18	to	to	PART
taxlaw-13767	539	19	tax	tax	VERB
taxlaw-13767	539	20	the	the	DET
taxlaw-13767	539	21	person	person	NOUN
taxlaw-13767	539	22	in	in	ADP
taxlaw-13767	539	23	the	the	DET
taxlaw-13767	539	24	present	present	NOUN
taxlaw-13767	539	25	.	.	PUNCT
taxlaw-13767	540	1	therefore	therefore	ADV
taxlaw-13767	540	2	,	,	PUNCT
taxlaw-13767	540	3	although	although	SCONJ
taxlaw-13767	540	4	consumption	consumption	NOUN
taxlaw-13767	540	5	looks	look	VERB
taxlaw-13767	540	6	like	like	ADP
taxlaw-13767	540	7	only	only	ADV
taxlaw-13767	540	8	half	half	NOUN
taxlaw-13767	540	9	of	of	ADP
taxlaw-13767	540	10	the	the	DET
taxlaw-13767	540	11	formula	formula	NOUN
taxlaw-13767	540	12	of	of	ADP
taxlaw-13767	540	13	the	the	DET
taxlaw-13767	540	14	haig	haig	PROPN
taxlaw-13767	540	15	-	-	PUNCT
taxlaw-13767	540	16	simons	simons	PROPN
taxlaw-13767	540	17	definition	definition	NOUN
taxlaw-13767	540	18	of	of	ADP
taxlaw-13767	540	19	income	income	NOUN
taxlaw-13767	540	20	,	,	PUNCT
taxlaw-13767	540	21	it	it	PRON
taxlaw-13767	540	22	is	be	AUX
taxlaw-13767	540	23	actually	actually	ADV
taxlaw-13767	540	24	on	on	ADP
taxlaw-13767	540	25	both	both	DET
taxlaw-13767	540	26	sides	side	NOUN
taxlaw-13767	540	27	of	of	ADP
taxlaw-13767	540	28	the	the	DET
taxlaw-13767	540	29	equation	equation	NOUN
taxlaw-13767	540	30	.	.	PUNCT
taxlaw-13767	541	1	a	a	DET
taxlaw-13767	541	2	taxpayer	taxpayer	NOUN
taxlaw-13767	541	3	is	be	AUX
taxlaw-13767	541	4	taxed	tax	VERB
taxlaw-13767	541	5	on	on	ADP
taxlaw-13767	541	6	both	both	CCONJ
taxlaw-13767	541	7	their	their	PRON
taxlaw-13767	541	8	current	current	ADJ
taxlaw-13767	541	9	consumption	consumption	NOUN
taxlaw-13767	541	10	and	and	CCONJ
taxlaw-13767	541	11	the	the	DET
taxlaw-13767	541	12	present	present	ADJ
taxlaw-13767	541	13	value	value	NOUN
taxlaw-13767	541	14	of	of	ADP
taxlaw-13767	541	15	their	their	PRON
taxlaw-13767	541	16	future	future	ADJ
taxlaw-13767	541	17	consumption	consumption	NOUN
taxlaw-13767	541	18	.	.	PUNCT
taxlaw-13767	542	1	93	93	NUM
taxlaw-13767	542	2	as	as	SCONJ
taxlaw-13767	542	3	supreme	supreme	PROPN
taxlaw-13767	542	4	court	court	PROPN
taxlaw-13767	542	5	justice	justice	PROPN
taxlaw-13767	542	6	oliver	oliver	PROPN
taxlaw-13767	542	7	wendell	wendell	PROPN
taxlaw-13767	542	8	holmes	holmes	PROPN
taxlaw-13767	542	9	stated	state	VERB
taxlaw-13767	542	10	,	,	PUNCT
taxlaw-13767	542	11	“	"	PUNCT
taxlaw-13767	542	12	taxes	taxis	NOUN
taxlaw-13767	542	13	are	be	AUX
taxlaw-13767	542	14	what	what	PRON
taxlaw-13767	542	15	we	we	PRON
taxlaw-13767	542	16	pay	pay	VERB
taxlaw-13767	542	17	for	for	ADP
taxlaw-13767	542	18	civilized	civilized	ADJ
taxlaw-13767	542	19	society	society	NOUN
taxlaw-13767	542	20	.	.	PUNCT
taxlaw-13767	542	21	.	.	PUNCT
taxlaw-13767	542	22	.	.	PUNCT
taxlaw-13767	542	23	.	.	PUNCT
taxlaw-13767	542	24	”	"	PUNCT
taxlaw-13767	543	1	compania	compania	PROPN
taxlaw-13767	543	2	general	general	PROPN
taxlaw-13767	543	3	de	de	PROPN
taxlaw-13767	543	4	tabacos	tabacos	PROPN
taxlaw-13767	543	5	v.	v.	ADP
taxlaw-13767	543	6	collector	collector	NOUN
taxlaw-13767	543	7	,	,	PUNCT
taxlaw-13767	543	8	275	275	NUM
taxlaw-13767	543	9	u.s	u.s	PROPN
taxlaw-13767	543	10	.	.	PROPN
taxlaw-13767	543	11	87	87	NUM
taxlaw-13767	543	12	,	,	PUNCT
taxlaw-13767	543	13	100	100	NUM
taxlaw-13767	543	14	(	(	PUNCT
taxlaw-13767	543	15	1927	1927	NUM
taxlaw-13767	543	16	)	)	PUNCT
taxlaw-13767	543	17	.	.	PUNCT
taxlaw-13767	544	1	this	this	DET
taxlaw-13767	544	2	quotation	quotation	NOUN
taxlaw-13767	544	3	is	be	AUX
taxlaw-13767	544	4	carved	carve	VERB
taxlaw-13767	544	5	over	over	ADP
taxlaw-13767	544	6	the	the	DET
taxlaw-13767	544	7	entrance	entrance	NOUN
taxlaw-13767	544	8	of	of	ADP
taxlaw-13767	544	9	the	the	DET
taxlaw-13767	544	10	irs	irs	PROPN
taxlaw-13767	544	11	’s	’s	PART
taxlaw-13767	544	12	national	national	ADJ
taxlaw-13767	544	13	headquarters	headquarters	PROPN
taxlaw-13767	544	14	in	in	ADP
taxlaw-13767	544	15	washington	washington	PROPN
taxlaw-13767	544	16	,	,	PUNCT
taxlaw-13767	544	17	dc	dc	PROPN
taxlaw-13767	544	18	.	.	PROPN
taxlaw-13767	545	1	94	94	NUM
taxlaw-13767	545	2	see	see	VERB
taxlaw-13767	545	3	douglas	douglas	PROPN
taxlaw-13767	545	4	a.	a.	PROPN
taxlaw-13767	545	5	kahn	kahn	PROPN
taxlaw-13767	545	6	&	&	CCONJ
taxlaw-13767	545	7	jeffrey	jeffrey	PROPN
taxlaw-13767	545	8	h.	h.	PROPN
taxlaw-13767	545	9	kahn	kahn	PROPN
taxlaw-13767	545	10	,	,	PUNCT
taxlaw-13767	545	11	“	"	PUNCT
taxlaw-13767	545	12	gifts	gift	NOUN
taxlaw-13767	545	13	,	,	PUNCT
taxlaw-13767	545	14	gafts	gaft	NOUN
taxlaw-13767	545	15	,	,	PUNCT
taxlaw-13767	545	16	and	and	CCONJ
taxlaw-13767	545	17	gefts”—the	gefts”—the	DET
taxlaw-13767	545	18	income	income	NOUN
taxlaw-13767	545	19	tax	tax	NOUN
taxlaw-13767	545	20	definition	definition	NOUN
taxlaw-13767	545	21	and	and	CCONJ
taxlaw-13767	545	22	treatment	treatment	NOUN
taxlaw-13767	545	23	of	of	ADP
taxlaw-13767	545	24	private	private	ADJ
taxlaw-13767	545	25	and	and	CCONJ
taxlaw-13767	545	26	charitable	charitable	ADJ
taxlaw-13767	545	27	“	"	PUNCT
taxlaw-13767	545	28	gifts	gift	NOUN
taxlaw-13767	545	29	”	"	PUNCT
taxlaw-13767	545	30	and	and	CCONJ
taxlaw-13767	545	31	a	a	DET
taxlaw-13767	545	32	principled	principled	ADJ
taxlaw-13767	545	33	policy	policy	NOUN
taxlaw-13767	545	34	justification	justification	NOUN
taxlaw-13767	545	35	for	for	ADP
taxlaw-13767	545	36	the	the	DET
taxlaw-13767	545	37	exclusion	exclusion	NOUN
taxlaw-13767	545	38	of	of	ADP
taxlaw-13767	545	39	gifts	gift	NOUN
taxlaw-13767	545	40	from	from	ADP
taxlaw-13767	545	41	income	income	NOUN
taxlaw-13767	545	42	,	,	PUNCT
taxlaw-13767	545	43	78	78	NUM
taxlaw-13767	545	44	notre	notre	PROPN
taxlaw-13767	545	45	dame	dame	PROPN
taxlaw-13767	545	46	l.	l.	PROPN
taxlaw-13767	545	47	rev	rev	PROPN
taxlaw-13767	545	48	.	.	PROPN
taxlaw-13767	545	49	441	441	NUM
taxlaw-13767	545	50	,	,	PUNCT
taxlaw-13767	545	51	454	454	NUM
taxlaw-13767	545	52	(	(	PUNCT
taxlaw-13767	545	53	2003	2003	NUM
taxlaw-13767	545	54	)	)	PUNCT
taxlaw-13767	545	55	(	(	PUNCT
taxlaw-13767	545	56	“	"	PUNCT
taxlaw-13767	545	57	when	when	SCONJ
taxlaw-13767	545	58	an	an	DET
taxlaw-13767	545	59	individual	individual	NOUN
taxlaw-13767	545	60	uses	use	VERB
taxlaw-13767	545	61	an	an	DET
taxlaw-13767	545	62	amount	amount	NOUN
taxlaw-13767	545	63	of	of	ADP
taxlaw-13767	545	64	income	income	NOUN
taxlaw-13767	545	65	for	for	ADP
taxlaw-13767	545	66	consumption	consumption	NOUN
taxlaw-13767	545	67	purposes	purpose	NOUN
taxlaw-13767	545	68	in	in	ADP
taxlaw-13767	545	69	the	the	DET
taxlaw-13767	545	70	year	year	NOUN
taxlaw-13767	545	71	in	in	ADP
taxlaw-13767	545	72	which	which	PRON
taxlaw-13767	545	73	the	the	DET
taxlaw-13767	545	74	income	income	NOUN
taxlaw-13767	545	75	was	be	AUX
taxlaw-13767	545	76	received	receive	VERB
taxlaw-13767	545	77	,	,	PUNCT
taxlaw-13767	545	78	the	the	DET
taxlaw-13767	545	79	individual	individual	NOUN
taxlaw-13767	545	80	has	have	AUX
taxlaw-13767	545	81	removed	remove	VERB
taxlaw-13767	545	82	the	the	DET
taxlaw-13767	545	83	purchased	purchase	VERB
taxlaw-13767	545	84	goods	good	NOUN
taxlaw-13767	545	85	or	or	CCONJ
taxlaw-13767	545	86	services	service	NOUN
taxlaw-13767	545	87	from	from	ADP
taxlaw-13767	545	88	the	the	DET
taxlaw-13767	545	89	common	common	ADJ
taxlaw-13767	545	90	pool	pool	NOUN
taxlaw-13767	545	91	,	,	PUNCT
taxlaw-13767	545	92	and	and	CCONJ
taxlaw-13767	545	93	they	they	PRON
taxlaw-13767	545	94	are	be	AUX
taxlaw-13767	545	95	no	no	ADV
taxlaw-13767	545	96	longer	long	ADV
taxlaw-13767	545	97	available	available	ADJ
taxlaw-13767	545	98	to	to	ADP
taxlaw-13767	545	99	anyone	anyone	PRON
taxlaw-13767	545	100	else	else	ADV
taxlaw-13767	545	101	in	in	ADP
taxlaw-13767	545	102	society	society	NOUN
taxlaw-13767	545	103	.	.	PUNCT
taxlaw-13767	546	1	those	those	DET
taxlaw-13767	546	2	goods	good	NOUN
taxlaw-13767	546	3	or	or	CCONJ
taxlaw-13767	546	4	services	service	NOUN
taxlaw-13767	546	5	are	be	AUX
taxlaw-13767	546	6	captured	capture	VERB
taxlaw-13767	546	7	by	by	ADP
taxlaw-13767	546	8	an	an	DET
taxlaw-13767	546	9	individual	individual	NOUN
taxlaw-13767	546	10	to	to	ADP
taxlaw-13767	546	11	the	the	DET
taxlaw-13767	546	12	exclusion	exclusion	NOUN
taxlaw-13767	546	13	of	of	ADP
taxlaw-13767	546	14	everyone	everyone	PRON
taxlaw-13767	546	15	else	else	ADV
taxlaw-13767	546	16	.	.	PUNCT
taxlaw-13767	547	1	it	it	PRON
taxlaw-13767	547	2	is	be	AUX
taxlaw-13767	547	3	an	an	DET
taxlaw-13767	547	4	appropriate	appropriate	ADJ
taxlaw-13767	547	5	scheme	scheme	NOUN
taxlaw-13767	547	6	to	to	PART
taxlaw-13767	547	7	tax	tax	VERB
taxlaw-13767	547	8	individuals	individual	NOUN
taxlaw-13767	547	9	in	in	ADP
taxlaw-13767	547	10	accordance	accordance	NOUN
taxlaw-13767	547	11	with	with	ADP
taxlaw-13767	547	12	the	the	DET
taxlaw-13767	547	13	amount	amount	NOUN
taxlaw-13767	547	14	of	of	ADP
taxlaw-13767	547	15	societal	societal	ADJ
taxlaw-13767	547	16	goods	good	NOUN
taxlaw-13767	547	17	they	they	PRON
taxlaw-13767	547	18	have	have	AUX
taxlaw-13767	547	19	taken	take	VERB
taxlaw-13767	547	20	to	to	ADP
taxlaw-13767	547	21	themselves	themselves	PRON
taxlaw-13767	547	22	to	to	ADP
taxlaw-13767	547	23	the	the	DET
taxlaw-13767	547	24	exclusion	exclusion	NOUN
taxlaw-13767	547	25	of	of	ADP
taxlaw-13767	547	26	others	other	NOUN
taxlaw-13767	547	27	,	,	PUNCT
taxlaw-13767	547	28	and	and	CCONJ
taxlaw-13767	547	29	the	the	DET
taxlaw-13767	547	30	income	income	NOUN
taxlaw-13767	547	31	tax	tax	NOUN
taxlaw-13767	547	32	system	system	NOUN
taxlaw-13767	547	33	does	do	VERB
taxlaw-13767	547	34	that	that	PRON
taxlaw-13767	547	35	in	in	ADP
taxlaw-13767	547	36	regard	regard	NOUN
taxlaw-13767	547	37	to	to	ADP
taxlaw-13767	547	38	current	current	ADJ
taxlaw-13767	547	39	consumption	consumption	NOUN
taxlaw-13767	547	40	.	.	PUNCT
taxlaw-13767	547	41	”	"	PUNCT
taxlaw-13767	547	42	)	)	PUNCT
taxlaw-13767	547	43	.	.	PUNCT
taxlaw-13767	548	1	152	152	NUM
taxlaw-13767	548	2	columbia	columbia	PROPN
taxlaw-13767	548	3	journal	journal	PROPN
taxlaw-13767	548	4	of	of	ADP
taxlaw-13767	548	5	tax	tax	NOUN
taxlaw-13767	548	6	law	law	NOUN
taxlaw-13767	548	7	[	[	X
taxlaw-13767	548	8	vol	vol	NOUN
taxlaw-13767	548	9	.	.	PUNCT
taxlaw-13767	549	1	16:2	16:2	NUM
taxlaw-13767	549	2	one	one	NUM
taxlaw-13767	549	3	more	more	ADJ
taxlaw-13767	549	4	variation	variation	NOUN
taxlaw-13767	549	5	of	of	ADP
taxlaw-13767	549	6	our	our	PRON
taxlaw-13767	549	7	taxpayer	taxpayer	NOUN
taxlaw-13767	549	8	example	example	NOUN
taxlaw-13767	549	9	may	may	AUX
taxlaw-13767	549	10	be	be	AUX
taxlaw-13767	549	11	helpful	helpful	ADJ
taxlaw-13767	549	12	to	to	PART
taxlaw-13767	549	13	illustrate	illustrate	VERB
taxlaw-13767	549	14	how	how	SCONJ
taxlaw-13767	549	15	this	this	DET
taxlaw-13767	549	16	concept	concept	NOUN
taxlaw-13767	549	17	works	work	VERB
taxlaw-13767	549	18	in	in	ADP
taxlaw-13767	549	19	practice	practice	NOUN
taxlaw-13767	549	20	.	.	PUNCT
taxlaw-13767	550	1	recall	recall	VERB
taxlaw-13767	550	2	that	that	PRON
taxlaw-13767	550	3	taxpayer	taxpayer	NOUN
taxlaw-13767	550	4	was	be	AUX
taxlaw-13767	550	5	taxed	tax	VERB
taxlaw-13767	550	6	$	$	SYM
taxlaw-13767	550	7	10,000	10,000	NUM
taxlaw-13767	550	8	because	because	SCONJ
taxlaw-13767	550	9	she	she	PRON
taxlaw-13767	550	10	accumulated	accumulate	VERB
taxlaw-13767	550	11	wealth	wealth	NOUN
taxlaw-13767	550	12	equal	equal	ADJ
taxlaw-13767	550	13	to	to	ADP
taxlaw-13767	550	14	that	that	DET
taxlaw-13767	550	15	amount	amount	NOUN
taxlaw-13767	550	16	during	during	ADP
taxlaw-13767	550	17	the	the	DET
taxlaw-13767	550	18	year	year	NOUN
taxlaw-13767	550	19	(	(	PUNCT
taxlaw-13767	550	20	earning	earn	VERB
taxlaw-13767	550	21	$	$	SYM
taxlaw-13767	550	22	10,000	10,000	NUM
taxlaw-13767	550	23	but	but	CCONJ
taxlaw-13767	550	24	not	not	PART
taxlaw-13767	550	25	spending	spend	VERB
taxlaw-13767	550	26	any	any	PRON
taxlaw-13767	550	27	of	of	ADP
taxlaw-13767	550	28	it	it	PRON
taxlaw-13767	550	29	)	)	PUNCT
taxlaw-13767	550	30	.	.	PUNCT
taxlaw-13767	551	1	now	now	ADV
taxlaw-13767	551	2	assume	assume	VERB
taxlaw-13767	551	3	that	that	SCONJ
taxlaw-13767	551	4	the	the	DET
taxlaw-13767	551	5	taxpayer	taxpayer	NOUN
taxlaw-13767	551	6	does	do	AUX
taxlaw-13767	551	7	not	not	PART
taxlaw-13767	551	8	earn	earn	VERB
taxlaw-13767	551	9	any	any	DET
taxlaw-13767	551	10	income	income	NOUN
taxlaw-13767	551	11	the	the	DET
taxlaw-13767	551	12	following	follow	VERB
taxlaw-13767	551	13	tax	tax	NOUN
taxlaw-13767	551	14	year	year	NOUN
taxlaw-13767	551	15	.	.	PUNCT
taxlaw-13767	552	1	instead	instead	ADV
taxlaw-13767	552	2	,	,	PUNCT
taxlaw-13767	552	3	she	she	PRON
taxlaw-13767	552	4	uses	use	VERB
taxlaw-13767	552	5	$	$	SYM
taxlaw-13767	552	6	10,000	10,000	NUM
taxlaw-13767	552	7	of	of	ADP
taxlaw-13767	552	8	her	her	PRON
taxlaw-13767	552	9	savings	saving	NOUN
taxlaw-13767	552	10	to	to	PART
taxlaw-13767	552	11	purchase	purchase	VERB
taxlaw-13767	552	12	goods	good	NOUN
taxlaw-13767	552	13	and	and	CCONJ
taxlaw-13767	552	14	services	service	NOUN
taxlaw-13767	552	15	.	.	PUNCT
taxlaw-13767	553	1	under	under	ADP
taxlaw-13767	553	2	this	this	DET
taxlaw-13767	553	3	example	example	NOUN
taxlaw-13767	553	4	,	,	PUNCT
taxlaw-13767	553	5	taxpayer	taxpayer	NOUN
taxlaw-13767	553	6	does	do	AUX
taxlaw-13767	553	7	not	not	PART
taxlaw-13767	553	8	have	have	VERB
taxlaw-13767	553	9	any	any	DET
taxlaw-13767	553	10	income	income	NOUN
taxlaw-13767	553	11	and	and	CCONJ
taxlaw-13767	553	12	therefore	therefore	ADV
taxlaw-13767	553	13	she	she	PRON
taxlaw-13767	553	14	pays	pay	VERB
taxlaw-13767	553	15	no	no	DET
taxlaw-13767	553	16	income	income	NOUN
taxlaw-13767	553	17	tax	tax	NOUN
taxlaw-13767	553	18	.	.	PUNCT
taxlaw-13767	554	1	although	although	SCONJ
taxlaw-13767	554	2	her	her	PRON
taxlaw-13767	554	3	present	present	ADJ
taxlaw-13767	554	4	consumption	consumption	NOUN
taxlaw-13767	554	5	is	be	AUX
taxlaw-13767	554	6	$	$	SYM
taxlaw-13767	554	7	10,000	10,000	NUM
taxlaw-13767	554	8	,	,	PUNCT
taxlaw-13767	554	9	her	her	PRON
taxlaw-13767	554	10	accumulation	accumulation	NOUN
taxlaw-13767	554	11	of	of	ADP
taxlaw-13767	554	12	wealth	wealth	NOUN
taxlaw-13767	554	13	is	be	AUX
taxlaw-13767	554	14	negative	negative	ADJ
taxlaw-13767	554	15	(	(	PUNCT
taxlaw-13767	554	16	$	$	SYM
taxlaw-13767	554	17	10,000	10,000	NUM
taxlaw-13767	554	18	)	)	PUNCT
taxlaw-13767	554	19	.	.	PUNCT
taxlaw-13767	555	1	the	the	DET
taxlaw-13767	555	2	consumption	consumption	NOUN
taxlaw-13767	555	3	and	and	CCONJ
taxlaw-13767	555	4	accumulation	accumulation	NOUN
taxlaw-13767	555	5	-	-	PUNCT
taxlaw-13767	555	6	of	of	ADP
taxlaw-13767	555	7	-	-	PUNCT
taxlaw-13767	555	8	wealth	wealth	NOUN
taxlaw-13767	555	9	elements	element	NOUN
taxlaw-13767	555	10	of	of	ADP
taxlaw-13767	555	11	the	the	DET
taxlaw-13767	555	12	haig	haig	PROPN
taxlaw-13767	555	13	-	-	PUNCT
taxlaw-13767	555	14	simons	simons	PROPN
taxlaw-13767	555	15	formula	formula	NOUN
taxlaw-13767	555	16	offset	offset	NOUN
taxlaw-13767	555	17	,	,	PUNCT
taxlaw-13767	555	18	and	and	CCONJ
taxlaw-13767	555	19	the	the	DET
taxlaw-13767	555	20	taxpayer	taxpayer	NOUN
taxlaw-13767	555	21	’s	’s	PART
taxlaw-13767	555	22	income	income	NOUN
taxlaw-13767	555	23	comes	come	VERB
taxlaw-13767	555	24	out	out	ADP
taxlaw-13767	555	25	to	to	ADP
taxlaw-13767	555	26	zero	zero	NUM
taxlaw-13767	555	27	.	.	PUNCT
taxlaw-13767	556	1	she	she	PRON
taxlaw-13767	556	2	is	be	AUX
taxlaw-13767	556	3	not	not	PART
taxlaw-13767	556	4	taxed	tax	VERB
taxlaw-13767	556	5	under	under	ADP
taxlaw-13767	556	6	the	the	DET
taxlaw-13767	556	7	income	income	NOUN
taxlaw-13767	556	8	tax	tax	NOUN
taxlaw-13767	556	9	system	system	NOUN
taxlaw-13767	556	10	on	on	ADP
taxlaw-13767	556	11	her	her	PRON
taxlaw-13767	556	12	present	present	ADJ
taxlaw-13767	556	13	consumption	consumption	NOUN
taxlaw-13767	556	14	because	because	SCONJ
taxlaw-13767	556	15	she	she	PRON
taxlaw-13767	556	16	used	use	VERB
taxlaw-13767	556	17	money	money	NOUN
taxlaw-13767	556	18	on	on	ADP
taxlaw-13767	556	19	which	which	PRON
taxlaw-13767	556	20	she	she	PRON
taxlaw-13767	556	21	had	have	AUX
taxlaw-13767	556	22	already	already	ADV
taxlaw-13767	556	23	paid	pay	VERB
taxlaw-13767	556	24	income	income	NOUN
taxlaw-13767	556	25	tax	tax	NOUN
taxlaw-13767	556	26	for	for	ADP
taxlaw-13767	556	27	her	her	PRON
taxlaw-13767	556	28	consumption	consumption	NOUN
taxlaw-13767	556	29	.	.	PUNCT
taxlaw-13767	557	1	once	once	SCONJ
taxlaw-13767	557	2	she	she	PRON
taxlaw-13767	557	3	paid	pay	VERB
taxlaw-13767	557	4	the	the	DET
taxlaw-13767	557	5	income	income	NOUN
taxlaw-13767	557	6	tax	tax	NOUN
taxlaw-13767	557	7	on	on	ADP
taxlaw-13767	557	8	her	her	PRON
taxlaw-13767	557	9	accumulation	accumulation	NOUN
taxlaw-13767	557	10	of	of	ADP
taxlaw-13767	557	11	wealth	wealth	NOUN
taxlaw-13767	557	12	,	,	PUNCT
taxlaw-13767	557	13	she	she	PRON
taxlaw-13767	557	14	could	could	AUX
taxlaw-13767	557	15	use	use	VERB
taxlaw-13767	557	16	that	that	DET
taxlaw-13767	557	17	amount	amount	NOUN
taxlaw-13767	557	18	to	to	PART
taxlaw-13767	557	19	consume	consume	VERB
taxlaw-13767	557	20	in	in	ADP
taxlaw-13767	557	21	any	any	DET
taxlaw-13767	557	22	future	future	ADJ
taxlaw-13767	557	23	year	year	NOUN
taxlaw-13767	557	24	without	without	ADP
taxlaw-13767	557	25	incurring	incur	VERB
taxlaw-13767	557	26	additional	additional	ADJ
taxlaw-13767	557	27	income	income	NOUN
taxlaw-13767	557	28	tax	tax	NOUN
taxlaw-13767	557	29	.	.	PUNCT
taxlaw-13767	558	1	of	of	ADP
taxlaw-13767	558	2	course	course	NOUN
taxlaw-13767	558	3	,	,	PUNCT
taxlaw-13767	558	4	our	our	PRON
taxlaw-13767	558	5	tax	tax	NOUN
taxlaw-13767	558	6	system	system	NOUN
taxlaw-13767	558	7	does	do	AUX
taxlaw-13767	558	8	not	not	PART
taxlaw-13767	558	9	invariably	invariably	ADV
taxlaw-13767	558	10	follow	follow	VERB
taxlaw-13767	558	11	the	the	DET
taxlaw-13767	558	12	haig	haig	PROPN
taxlaw-13767	558	13	-	-	PUNCT
taxlaw-13767	558	14	simons	simons	PROPN
taxlaw-13767	558	15	definition	definition	NOUN
taxlaw-13767	558	16	of	of	ADP
taxlaw-13767	558	17	income	income	NOUN
taxlaw-13767	558	18	,	,	PUNCT
taxlaw-13767	558	19	nor	nor	CCONJ
taxlaw-13767	558	20	should	should	AUX
taxlaw-13767	558	21	it	it	PRON
taxlaw-13767	558	22	.	.	PUNCT
taxlaw-13767	559	1	other	other	ADJ
taxlaw-13767	559	2	policy	policy	NOUN
taxlaw-13767	559	3	considerations	consideration	NOUN
taxlaw-13767	559	4	,	,	PUNCT
taxlaw-13767	559	5	including	include	VERB
taxlaw-13767	559	6	the	the	DET
taxlaw-13767	559	7	administration	administration	NOUN
taxlaw-13767	559	8	of	of	ADP
taxlaw-13767	559	9	the	the	DET
taxlaw-13767	559	10	tax	tax	NOUN
taxlaw-13767	559	11	system	system	NOUN
taxlaw-13767	559	12	,	,	PUNCT
taxlaw-13767	559	13	come	come	VERB
taxlaw-13767	559	14	into	into	ADP
taxlaw-13767	559	15	play	play	NOUN
taxlaw-13767	559	16	and	and	CCONJ
taxlaw-13767	559	17	may	may	AUX
taxlaw-13767	559	18	trump	trump	VERB
taxlaw-13767	559	19	the	the	DET
taxlaw-13767	559	20	presumed	presume	VERB
taxlaw-13767	559	21	income	income	NOUN
taxlaw-13767	559	22	tax	tax	NOUN
taxlaw-13767	559	23	treatment	treatment	NOUN
taxlaw-13767	559	24	.	.	PUNCT
taxlaw-13767	560	1	for	for	ADP
taxlaw-13767	560	2	example	example	NOUN
taxlaw-13767	560	3	,	,	PUNCT
taxlaw-13767	560	4	under	under	ADP
taxlaw-13767	560	5	the	the	DET
taxlaw-13767	560	6	haig	haig	PROPN
taxlaw-13767	560	7	-	-	PUNCT
taxlaw-13767	560	8	simons	simons	PROPN
taxlaw-13767	560	9	definition	definition	NOUN
taxlaw-13767	560	10	of	of	ADP
taxlaw-13767	560	11	income	income	NOUN
taxlaw-13767	560	12	,	,	PUNCT
taxlaw-13767	560	13	unrealized	unrealized	ADJ
taxlaw-13767	560	14	gains	gain	NOUN
taxlaw-13767	560	15	—	—	PUNCT
taxlaw-13767	560	16	such	such	ADJ
taxlaw-13767	560	17	as	as	ADP
taxlaw-13767	560	18	increases	increase	NOUN
taxlaw-13767	560	19	in	in	ADP
taxlaw-13767	560	20	the	the	DET
taxlaw-13767	560	21	value	value	NOUN
taxlaw-13767	560	22	of	of	ADP
taxlaw-13767	560	23	one	one	NUM
taxlaw-13767	560	24	’s	’s	PART
taxlaw-13767	560	25	stock	stock	NOUN
taxlaw-13767	560	26	portfolio	portfolio	NOUN
taxlaw-13767	560	27	—	—	PUNCT
taxlaw-13767	560	28	should	should	AUX
taxlaw-13767	560	29	be	be	AUX
taxlaw-13767	560	30	taxed	tax	VERB
taxlaw-13767	560	31	each	each	DET
taxlaw-13767	560	32	year	year	NOUN
taxlaw-13767	560	33	as	as	ADP
taxlaw-13767	560	34	income	income	NOUN
taxlaw-13767	560	35	.	.	PUNCT
taxlaw-13767	561	1	if	if	SCONJ
taxlaw-13767	561	2	a	a	DET
taxlaw-13767	561	3	taxpayer	taxpayer	NOUN
taxlaw-13767	561	4	buys	buy	VERB
taxlaw-13767	561	5	a	a	DET
taxlaw-13767	561	6	stock	stock	NOUN
taxlaw-13767	561	7	for	for	ADP
taxlaw-13767	561	8	$	$	SYM
taxlaw-13767	561	9	10	10	NUM
taxlaw-13767	561	10	at	at	ADP
taxlaw-13767	561	11	the	the	DET
taxlaw-13767	561	12	beginning	beginning	NOUN
taxlaw-13767	561	13	of	of	ADP
taxlaw-13767	561	14	the	the	DET
taxlaw-13767	561	15	tax	tax	NOUN
taxlaw-13767	561	16	year	year	NOUN
taxlaw-13767	561	17	and	and	CCONJ
taxlaw-13767	561	18	it	it	PRON
taxlaw-13767	561	19	increases	increase	VERB
taxlaw-13767	561	20	in	in	ADP
taxlaw-13767	561	21	value	value	NOUN
taxlaw-13767	561	22	to	to	ADP
taxlaw-13767	561	23	$	$	SYM
taxlaw-13767	561	24	20	20	NUM
taxlaw-13767	561	25	by	by	ADP
taxlaw-13767	561	26	the	the	DET
taxlaw-13767	561	27	end	end	NOUN
taxlaw-13767	561	28	of	of	ADP
taxlaw-13767	561	29	the	the	DET
taxlaw-13767	561	30	tax	tax	NOUN
taxlaw-13767	561	31	year	year	NOUN
taxlaw-13767	561	32	,	,	PUNCT
taxlaw-13767	561	33	the	the	DET
taxlaw-13767	561	34	taxpayer	taxpayer	NOUN
taxlaw-13767	561	35	has	have	AUX
taxlaw-13767	561	36	accumulated	accumulate	VERB
taxlaw-13767	561	37	wealth	wealth	NOUN
taxlaw-13767	561	38	of	of	ADP
taxlaw-13767	561	39	$	$	SYM
taxlaw-13767	561	40	10	10	NUM
taxlaw-13767	561	41	.	.	PUNCT
taxlaw-13767	562	1	yet	yet	ADV
taxlaw-13767	562	2	,	,	PUNCT
taxlaw-13767	562	3	congress	congress	PROPN
taxlaw-13767	562	4	has	have	AUX
taxlaw-13767	562	5	determined	determine	VERB
taxlaw-13767	562	6	that	that	SCONJ
taxlaw-13767	562	7	the	the	DET
taxlaw-13767	562	8	difficulty	difficulty	NOUN
taxlaw-13767	562	9	and	and	CCONJ
taxlaw-13767	562	10	cost	cost	NOUN
taxlaw-13767	562	11	imposed	impose	VERB
taxlaw-13767	562	12	by	by	ADP
taxlaw-13767	562	13	implementing	implement	VERB
taxlaw-13767	562	14	such	such	DET
taxlaw-13767	562	15	a	a	DET
taxlaw-13767	562	16	tax	tax	NOUN
taxlaw-13767	562	17	are	be	AUX
taxlaw-13767	562	18	greater	great	ADJ
taxlaw-13767	562	19	than	than	ADP
taxlaw-13767	562	20	the	the	DET
taxlaw-13767	562	21	policy	policy	NOUN
taxlaw-13767	562	22	justifications	justification	NOUN
taxlaw-13767	562	23	supporting	support	VERB
taxlaw-13767	562	24	including	include	VERB
taxlaw-13767	562	25	such	such	ADJ
taxlaw-13767	562	26	amounts	amount	NOUN
taxlaw-13767	562	27	in	in	ADP
taxlaw-13767	562	28	income	income	NOUN
taxlaw-13767	562	29	.	.	PUNCT
taxlaw-13767	563	1	thus	thus	ADV
taxlaw-13767	563	2	,	,	PUNCT
taxlaw-13767	563	3	in	in	ADP
taxlaw-13767	563	4	most	most	ADJ
taxlaw-13767	563	5	cases	case	NOUN
taxlaw-13767	563	6	,	,	PUNCT
taxlaw-13767	563	7	we	we	PRON
taxlaw-13767	563	8	do	do	AUX
taxlaw-13767	563	9	not	not	PART
taxlaw-13767	563	10	tax	tax	VERB
taxlaw-13767	563	11	the	the	DET
taxlaw-13767	563	12	gain	gain	NOUN
taxlaw-13767	563	13	on	on	ADP
taxlaw-13767	563	14	property	property	NOUN
taxlaw-13767	563	15	until	until	SCONJ
taxlaw-13767	563	16	the	the	DET
taxlaw-13767	563	17	taxpayer	taxpayer	NOUN
taxlaw-13767	563	18	realizes	realize	VERB
taxlaw-13767	563	19	the	the	DET
taxlaw-13767	563	20	gain	gain	NOUN
taxlaw-13767	563	21	—	—	PUNCT
taxlaw-13767	563	22	such	such	ADJ
taxlaw-13767	563	23	as	as	ADP
taxlaw-13767	563	24	by	by	ADP
taxlaw-13767	563	25	selling	sell	VERB
taxlaw-13767	563	26	the	the	DET
taxlaw-13767	563	27	stock	stock	NOUN
taxlaw-13767	563	28	for	for	ADP
taxlaw-13767	563	29	$	$	SYM
taxlaw-13767	563	30	20.95	20.95	NUM
taxlaw-13767	563	31	there	there	PRON
taxlaw-13767	563	32	are	be	VERB
taxlaw-13767	563	33	also	also	ADV
taxlaw-13767	563	34	deviations	deviation	NOUN
taxlaw-13767	563	35	from	from	ADP
taxlaw-13767	563	36	the	the	DET
taxlaw-13767	563	37	haig	haig	PROPN
taxlaw-13767	563	38	-	-	PUNCT
taxlaw-13767	563	39	simons	simons	PROPN
taxlaw-13767	563	40	definition	definition	NOUN
taxlaw-13767	563	41	when	when	SCONJ
taxlaw-13767	563	42	income	income	NOUN
taxlaw-13767	563	43	stems	stem	VERB
taxlaw-13767	563	44	from	from	ADP
taxlaw-13767	563	45	consumption	consumption	NOUN
taxlaw-13767	563	46	.	.	PUNCT
taxlaw-13767	564	1	for	for	ADP
taxlaw-13767	564	2	example	example	NOUN
taxlaw-13767	564	3	,	,	PUNCT
taxlaw-13767	564	4	the	the	DET
taxlaw-13767	564	5	tax	tax	NOUN
taxlaw-13767	564	6	code	code	NOUN
taxlaw-13767	564	7	excludes	exclude	VERB
taxlaw-13767	564	8	from	from	ADP
taxlaw-13767	564	9	income	income	NOUN
taxlaw-13767	564	10	certain	certain	ADJ
taxlaw-13767	564	11	fringe	fringe	NOUN
taxlaw-13767	564	12	benefits	benefit	NOUN
taxlaw-13767	564	13	provided	provide	VERB
taxlaw-13767	564	14	by	by	ADP
taxlaw-13767	564	15	employers	employer	NOUN
taxlaw-13767	564	16	to	to	PART
taxlaw-13767	564	17	employees.96	employees.96	VERB
taxlaw-13767	564	18	qualified	qualified	ADJ
taxlaw-13767	564	19	meals	meal	NOUN
taxlaw-13767	564	20	and	and	CCONJ
taxlaw-13767	564	21	lodging	lodging	NOUN
taxlaw-13767	564	22	consumed	consume	VERB
taxlaw-13767	564	23	by	by	ADP
taxlaw-13767	564	24	employees	employee	NOUN
taxlaw-13767	564	25	are	be	AUX
taxlaw-13767	564	26	not	not	PART
taxlaw-13767	564	27	considered	consider	VERB
taxlaw-13767	564	28	income	income	NOUN
taxlaw-13767	564	29	,	,	PUNCT
taxlaw-13767	564	30	despite	despite	SCONJ
taxlaw-13767	564	31	the	the	DET
taxlaw-13767	564	32	destruction	destruction	NOUN
taxlaw-13767	564	33	of	of	ADP
taxlaw-13767	564	34	resources	resource	NOUN
taxlaw-13767	564	35	(	(	PUNCT
taxlaw-13767	564	36	once	once	ADV
taxlaw-13767	564	37	the	the	DET
taxlaw-13767	564	38	employee	employee	NOUN
taxlaw-13767	564	39	consumes	consume	VERB
taxlaw-13767	564	40	the	the	DET
taxlaw-13767	564	41	food	food	NOUN
taxlaw-13767	564	42	,	,	PUNCT
taxlaw-13767	564	43	he	he	PRON
taxlaw-13767	564	44	takes	take	VERB
taxlaw-13767	564	45	it	it	PRON
taxlaw-13767	564	46	out	out	ADP
taxlaw-13767	564	47	of	of	ADP
taxlaw-13767	564	48	market	market	NOUN
taxlaw-13767	564	49	,	,	PUNCT
taxlaw-13767	564	50	and	and	CCONJ
taxlaw-13767	564	51	his	his	PRON
taxlaw-13767	564	52	use	use	NOUN
taxlaw-13767	564	53	of	of	ADP
taxlaw-13767	564	54	a	a	DET
taxlaw-13767	564	55	lodging	lodging	NOUN
taxlaw-13767	564	56	precludes	preclude	VERB
taxlaw-13767	564	57	its	its	PRON
taxlaw-13767	564	58	use	use	NOUN
taxlaw-13767	564	59	by	by	ADP
taxlaw-13767	564	60	others	other	NOUN
taxlaw-13767	564	61	)	)	PUNCT
taxlaw-13767	564	62	.	.	PUNCT
taxlaw-13767	565	1	this	this	DET
taxlaw-13767	565	2	exclusion	exclusion	NOUN
taxlaw-13767	565	3	violates	violate	VERB
taxlaw-13767	565	4	the	the	DET
taxlaw-13767	565	5	haigsimons	haigsimon	NOUN
taxlaw-13767	565	6	definition	definition	NOUN
taxlaw-13767	565	7	of	of	ADP
taxlaw-13767	565	8	income	income	NOUN
taxlaw-13767	565	9	but	but	CCONJ
taxlaw-13767	565	10	competing	compete	VERB
taxlaw-13767	565	11	principles	principle	NOUN
taxlaw-13767	565	12	(	(	PUNCT
taxlaw-13767	565	13	such	such	ADJ
taxlaw-13767	565	14	as	as	ADP
taxlaw-13767	565	15	valuation	valuation	NOUN
taxlaw-13767	565	16	concerns	concern	NOUN
taxlaw-13767	565	17	)	)	PUNCT
taxlaw-13767	565	18	overtake	overtake	VERB
taxlaw-13767	565	19	the	the	DET
taxlaw-13767	565	20	general	general	ADJ
taxlaw-13767	565	21	policy	policy	NOUN
taxlaw-13767	565	22	of	of	ADP
taxlaw-13767	565	23	including	include	VERB
taxlaw-13767	565	24	that	that	DET
taxlaw-13767	565	25	consumption	consumption	NOUN
taxlaw-13767	565	26	in	in	ADP
taxlaw-13767	565	27	income	income	NOUN
taxlaw-13767	565	28	.	.	PUNCT
taxlaw-13767	566	1	though	though	SCONJ
taxlaw-13767	566	2	our	our	PRON
taxlaw-13767	566	3	tax	tax	NOUN
taxlaw-13767	566	4	system	system	NOUN
taxlaw-13767	566	5	does	do	AUX
taxlaw-13767	566	6	not	not	PART
taxlaw-13767	566	7	follow	follow	VERB
taxlaw-13767	566	8	the	the	DET
taxlaw-13767	566	9	haig	haig	PROPN
taxlaw-13767	566	10	-	-	PUNCT
taxlaw-13767	566	11	simons	simons	PROPN
taxlaw-13767	566	12	definition	definition	NOUN
taxlaw-13767	566	13	of	of	ADP
taxlaw-13767	566	14	income	income	NOUN
taxlaw-13767	566	15	in	in	ADP
taxlaw-13767	566	16	every	every	DET
taxlaw-13767	566	17	case	case	NOUN
taxlaw-13767	566	18	,	,	PUNCT
taxlaw-13767	566	19	it	it	PRON
taxlaw-13767	566	20	is	be	AUX
taxlaw-13767	566	21	seen	see	VERB
taxlaw-13767	566	22	as	as	ADP
taxlaw-13767	566	23	aspirational.97	aspirational.97	NOUN
taxlaw-13767	566	24	it	it	PRON
taxlaw-13767	566	25	can	can	AUX
taxlaw-13767	566	26	be	be	AUX
taxlaw-13767	566	27	thought	think	VERB
taxlaw-13767	566	28	of	of	ADP
taxlaw-13767	566	29	as	as	ADP
taxlaw-13767	566	30	the	the	DET
taxlaw-13767	566	31	default	default	NOUN
taxlaw-13767	566	32	rule	rule	NOUN
taxlaw-13767	566	33	to	to	PART
taxlaw-13767	566	34	follow	follow	VERB
taxlaw-13767	566	35	unless	unless	SCONJ
taxlaw-13767	566	36	congress	congress	PROPN
taxlaw-13767	566	37	has	have	AUX
taxlaw-13767	566	38	decided	decide	VERB
taxlaw-13767	566	39	that	that	SCONJ
taxlaw-13767	566	40	contrary	contrary	ADJ
taxlaw-13767	566	41	policy	policy	NOUN
taxlaw-13767	566	42	considerations	consideration	NOUN
taxlaw-13767	566	43	lead	lead	VERB
taxlaw-13767	566	44	to	to	ADP
taxlaw-13767	566	45	a	a	DET
taxlaw-13767	566	46	different	different	ADJ
taxlaw-13767	566	47	outcome	outcome	NOUN
taxlaw-13767	566	48	.	.	PUNCT
taxlaw-13767	567	1	the	the	DET
taxlaw-13767	567	2	haig	haig	PROPN
taxlaw-13767	567	3	-	-	PUNCT
taxlaw-13767	567	4	simons	simon	NOUN
taxlaw-13767	567	5	definition	definition	NOUN
taxlaw-13767	567	6	is	be	AUX
taxlaw-13767	567	7	used	use	VERB
taxlaw-13767	567	8	not	not	PART
taxlaw-13767	567	9	only	only	ADV
taxlaw-13767	567	10	as	as	ADP
taxlaw-13767	567	11	a	a	DET
taxlaw-13767	567	12	policy	policy	NOUN
taxlaw-13767	567	13	device	device	NOUN
taxlaw-13767	567	14	for	for	ADP
taxlaw-13767	567	15	determining	determine	VERB
taxlaw-13767	567	16	whether	whether	SCONJ
taxlaw-13767	567	17	something	something	PRON
taxlaw-13767	567	18	should	should	AUX
taxlaw-13767	567	19	be	be	AUX
taxlaw-13767	567	20	included	include	VERB
taxlaw-13767	567	21	in	in	ADP
taxlaw-13767	567	22	income	income	NOUN
taxlaw-13767	567	23	for	for	ADP
taxlaw-13767	567	24	tax	tax	NOUN
taxlaw-13767	567	25	purposes	purpose	NOUN
taxlaw-13767	567	26	,	,	PUNCT
taxlaw-13767	567	27	but	but	CCONJ
taxlaw-13767	567	28	also	also	ADV
taxlaw-13767	567	29	to	to	PART
taxlaw-13767	567	30	begin	begin	VERB
taxlaw-13767	567	31	the	the	DET
taxlaw-13767	567	32	policy	policy	NOUN
taxlaw-13767	567	33	discussion	discussion	NOUN
taxlaw-13767	567	34	and	and	CCONJ
taxlaw-13767	567	35	perhaps	perhaps	ADV
taxlaw-13767	567	36	set	set	VERB
taxlaw-13767	567	37	the	the	DET
taxlaw-13767	567	38	presumption	presumption	NOUN
taxlaw-13767	567	39	of	of	ADP
taxlaw-13767	567	40	whether	whether	SCONJ
taxlaw-13767	567	41	95	95	NUM
taxlaw-13767	567	42	but	but	CCONJ
taxlaw-13767	567	43	see	see	VERB
taxlaw-13767	567	44	i.r.c	i.r.c	NOUN
taxlaw-13767	567	45	.	.	PUNCT
taxlaw-13767	568	1	§	§	PROPN
taxlaw-13767	568	2	475	475	NUM
taxlaw-13767	568	3	(	(	PUNCT
taxlaw-13767	568	4	allowing	allow	VERB
taxlaw-13767	568	5	mark	mark	NOUN
taxlaw-13767	568	6	to	to	ADP
taxlaw-13767	568	7	market	market	NOUN
taxlaw-13767	568	8	accounting	accounting	NOUN
taxlaw-13767	568	9	for	for	ADP
taxlaw-13767	568	10	securities	security	NOUN
taxlaw-13767	568	11	dealers	dealer	NOUN
taxlaw-13767	568	12	)	)	PUNCT
taxlaw-13767	568	13	.	.	PUNCT
taxlaw-13767	569	1	96	96	NUM
taxlaw-13767	569	2	i.r.c	i.r.c	NOUN
taxlaw-13767	569	3	.	.	PUNCT
taxlaw-13767	570	1	§	§	PROPN
taxlaw-13767	570	2	119	119	NUM
taxlaw-13767	570	3	.	.	PROPN
taxlaw-13767	570	4	97	97	NUM
taxlaw-13767	570	5	see	see	VERB
taxlaw-13767	570	6	,	,	PUNCT
taxlaw-13767	570	7	e.g.	e.g.	ADV
taxlaw-13767	570	8	,	,	PUNCT
taxlaw-13767	570	9	majorie	majorie	PROPN
taxlaw-13767	570	10	e.	e.	PROPN
taxlaw-13767	570	11	kornhauser	kornhauser	PROPN
taxlaw-13767	570	12	,	,	PUNCT
taxlaw-13767	570	13	the	the	DET
taxlaw-13767	570	14	constitutional	constitutional	ADJ
taxlaw-13767	570	15	meaning	meaning	NOUN
taxlaw-13767	570	16	of	of	ADP
taxlaw-13767	570	17	income	income	NOUN
taxlaw-13767	570	18	and	and	CCONJ
taxlaw-13767	570	19	the	the	DET
taxlaw-13767	570	20	income	income	NOUN
taxlaw-13767	570	21	taxation	taxation	NOUN
taxlaw-13767	570	22	of	of	ADP
taxlaw-13767	570	23	gifts	gift	NOUN
taxlaw-13767	570	24	,	,	PUNCT
taxlaw-13767	570	25	25	25	NUM
taxlaw-13767	570	26	conn	conn	PROPN
taxlaw-13767	570	27	.	.	PUNCT
taxlaw-13767	571	1	l.	l.	PROPN
taxlaw-13767	571	2	rev	rev	PROPN
taxlaw-13767	571	3	.	.	PROPN
taxlaw-13767	571	4	1	1	NUM
taxlaw-13767	571	5	,	,	PUNCT
taxlaw-13767	571	6	28	28	NUM
taxlaw-13767	571	7	(	(	PUNCT
taxlaw-13767	571	8	1992	1992	NUM
taxlaw-13767	571	9	)	)	PUNCT
taxlaw-13767	571	10	.	.	PUNCT
taxlaw-13767	572	1	the	the	DET
taxlaw-13767	572	2	haig	haig	PROPN
taxlaw-13767	572	3	-	-	PUNCT
taxlaw-13767	572	4	simons	simons	PROPN
taxlaw-13767	572	5	definition	definition	NOUN
taxlaw-13767	572	6	of	of	ADP
taxlaw-13767	572	7	income	income	NOUN
taxlaw-13767	572	8	is	be	AUX
taxlaw-13767	572	9	also	also	ADV
taxlaw-13767	572	10	used	use	VERB
taxlaw-13767	572	11	to	to	PART
taxlaw-13767	572	12	apply	apply	VERB
taxlaw-13767	572	13	the	the	DET
taxlaw-13767	572	14	“	"	PUNCT
taxlaw-13767	572	15	comprehensive	comprehensive	ADJ
taxlaw-13767	572	16	tax	tax	NOUN
taxlaw-13767	572	17	base	base	NOUN
taxlaw-13767	572	18	.	.	PUNCT
taxlaw-13767	572	19	”	"	PUNCT
taxlaw-13767	573	1	see	see	VERB
taxlaw-13767	573	2	joseph	joseph	PROPN
taxlaw-13767	573	3	m.	m.	PROPN
taxlaw-13767	573	4	dodge	dodge	PROPN
taxlaw-13767	573	5	,	,	PUNCT
taxlaw-13767	573	6	beyond	beyond	ADP
taxlaw-13767	573	7	estate	estate	NOUN
taxlaw-13767	573	8	and	and	CCONJ
taxlaw-13767	573	9	gift	gift	NOUN
taxlaw-13767	573	10	tax	tax	NOUN
taxlaw-13767	573	11	reform	reform	NOUN
taxlaw-13767	573	12	:	:	PUNCT
taxlaw-13767	573	13	including	include	VERB
taxlaw-13767	573	14	gifts	gift	NOUN
taxlaw-13767	573	15	and	and	CCONJ
taxlaw-13767	573	16	bequests	bequest	NOUN
taxlaw-13767	573	17	in	in	ADP
taxlaw-13767	573	18	income	income	NOUN
taxlaw-13767	573	19	,	,	PUNCT
taxlaw-13767	573	20	91	91	NUM
taxlaw-13767	573	21	harv	harv	NOUN
taxlaw-13767	573	22	.	.	PUNCT
taxlaw-13767	574	1	l.	l.	PROPN
taxlaw-13767	574	2	rev	rev	PROPN
taxlaw-13767	574	3	.	.	PROPN
taxlaw-13767	574	4	1177	1177	NUM
taxlaw-13767	574	5	,	,	PUNCT
taxlaw-13767	574	6	1183	1183	NUM
taxlaw-13767	574	7	(	(	PUNCT
taxlaw-13767	574	8	1978	1978	NUM
taxlaw-13767	574	9	)	)	PUNCT
taxlaw-13767	574	10	.	.	PUNCT
taxlaw-13767	575	1	2025	2025	NUM
taxlaw-13767	575	2	]	]	PUNCT
taxlaw-13767	575	3	the	the	DET
taxlaw-13767	575	4	flip	flip	NOUN
taxlaw-13767	575	5	and	and	CCONJ
taxlaw-13767	575	6	flop	flop	NOUN
taxlaw-13767	575	7	of	of	ADP
taxlaw-13767	575	8	taxing	tax	VERB
taxlaw-13767	575	9	alimony	alimony	NOUN
taxlaw-13767	575	10	153	153	NUM
taxlaw-13767	575	11	something	something	PRON
taxlaw-13767	575	12	should	should	AUX
taxlaw-13767	575	13	be	be	AUX
taxlaw-13767	575	14	deductible	deductible	ADJ
taxlaw-13767	575	15	.	.	PUNCT
taxlaw-13767	576	1	for	for	ADP
taxlaw-13767	576	2	example	example	NOUN
taxlaw-13767	576	3	,	,	PUNCT
taxlaw-13767	576	4	the	the	DET
taxlaw-13767	576	5	charitable	charitable	ADJ
taxlaw-13767	576	6	contribution	contribution	NOUN
taxlaw-13767	576	7	deduction	deduction	NOUN
taxlaw-13767	576	8	is	be	AUX
taxlaw-13767	576	9	arguably	arguably	ADV
taxlaw-13767	576	10	supported	support	VERB
taxlaw-13767	576	11	by	by	ADP
taxlaw-13767	576	12	the	the	DET
taxlaw-13767	576	13	haig	haig	PROPN
taxlaw-13767	576	14	-	-	PUNCT
taxlaw-13767	576	15	simons	simons	PROPN
taxlaw-13767	576	16	definition	definition	NOUN
taxlaw-13767	576	17	.	.	PUNCT
taxlaw-13767	577	1	if	if	SCONJ
taxlaw-13767	577	2	the	the	DET
taxlaw-13767	577	3	taxpayer	taxpayer	NOUN
taxlaw-13767	577	4	earns	earn	VERB
taxlaw-13767	577	5	$	$	SYM
taxlaw-13767	577	6	10,000	10,000	NUM
taxlaw-13767	577	7	and	and	CCONJ
taxlaw-13767	577	8	donates	donate	VERB
taxlaw-13767	577	9	it	it	PRON
taxlaw-13767	577	10	all	all	PRON
taxlaw-13767	577	11	to	to	ADP
taxlaw-13767	577	12	a	a	DET
taxlaw-13767	577	13	charity	charity	NOUN
taxlaw-13767	577	14	(	(	PUNCT
taxlaw-13767	577	15	assuming	assume	VERB
taxlaw-13767	577	16	a	a	DET
taxlaw-13767	577	17	full	full	ADJ
taxlaw-13767	577	18	deduction	deduction	NOUN
taxlaw-13767	577	19	without	without	ADP
taxlaw-13767	577	20	limitations	limitation	NOUN
taxlaw-13767	577	21	or	or	CCONJ
taxlaw-13767	577	22	floors	floor	NOUN
taxlaw-13767	577	23	)	)	PUNCT
taxlaw-13767	577	24	,	,	PUNCT
taxlaw-13767	577	25	that	that	DET
taxlaw-13767	577	26	taxpayer	taxpayer	NOUN
taxlaw-13767	577	27	will	will	AUX
taxlaw-13767	577	28	not	not	PART
taxlaw-13767	577	29	pay	pay	VERB
taxlaw-13767	577	30	any	any	DET
taxlaw-13767	577	31	income	income	NOUN
taxlaw-13767	577	32	tax	tax	NOUN
taxlaw-13767	577	33	(	(	PUNCT
taxlaw-13767	577	34	the	the	DET
taxlaw-13767	577	35	$	$	SYM
taxlaw-13767	577	36	10,000	10,000	NUM
taxlaw-13767	577	37	in	in	ADP
taxlaw-13767	577	38	income	income	NOUN
taxlaw-13767	577	39	is	be	AUX
taxlaw-13767	577	40	fully	fully	ADV
taxlaw-13767	577	41	offset	offset	VERB
taxlaw-13767	577	42	by	by	ADP
taxlaw-13767	577	43	the	the	DET
taxlaw-13767	577	44	$	$	SYM
taxlaw-13767	577	45	10,000	10,000	NUM
taxlaw-13767	577	46	deduction	deduction	NOUN
taxlaw-13767	577	47	)	)	PUNCT
taxlaw-13767	577	48	.	.	PUNCT
taxlaw-13767	578	1	the	the	DET
taxlaw-13767	578	2	haig	haig	PROPN
taxlaw-13767	578	3	-	-	PUNCT
taxlaw-13767	578	4	simons	simons	PROPN
taxlaw-13767	578	5	policy	policy	NOUN
taxlaw-13767	578	6	justification	justification	NOUN
taxlaw-13767	578	7	for	for	ADP
taxlaw-13767	578	8	this	this	DET
taxlaw-13767	578	9	result	result	NOUN
taxlaw-13767	578	10	is	be	AUX
taxlaw-13767	578	11	that	that	SCONJ
taxlaw-13767	578	12	the	the	DET
taxlaw-13767	578	13	taxpayer	taxpayer	NOUN
taxlaw-13767	578	14	did	do	AUX
taxlaw-13767	578	15	not	not	PART
taxlaw-13767	578	16	consume	consume	VERB
taxlaw-13767	578	17	any	any	PRON
taxlaw-13767	578	18	of	of	ADP
taxlaw-13767	578	19	society	society	NOUN
taxlaw-13767	578	20	’s	’s	PART
taxlaw-13767	578	21	resources	resource	NOUN
taxlaw-13767	578	22	by	by	ADP
taxlaw-13767	578	23	donating	donate	VERB
taxlaw-13767	578	24	the	the	DET
taxlaw-13767	578	25	money	money	NOUN
taxlaw-13767	578	26	—	—	PUNCT
taxlaw-13767	578	27	she	she	PRON
taxlaw-13767	578	28	did	do	AUX
taxlaw-13767	578	29	not	not	PART
taxlaw-13767	578	30	take	take	VERB
taxlaw-13767	578	31	anything	anything	PRON
taxlaw-13767	578	32	away	away	ADV
taxlaw-13767	578	33	from	from	ADP
taxlaw-13767	578	34	the	the	DET
taxlaw-13767	578	35	common	common	ADJ
taxlaw-13767	578	36	good	good	NOUN
taxlaw-13767	578	37	.	.	PUNCT
taxlaw-13767	579	1	again	again	ADV
taxlaw-13767	579	2	,	,	PUNCT
taxlaw-13767	579	3	the	the	DET
taxlaw-13767	579	4	haig	haig	PROPN
taxlaw-13767	579	5	-	-	PUNCT
taxlaw-13767	579	6	simons	simon	NOUN
taxlaw-13767	579	7	definition	definition	NOUN
taxlaw-13767	579	8	is	be	AUX
taxlaw-13767	579	9	not	not	PART
taxlaw-13767	579	10	the	the	DET
taxlaw-13767	579	11	end	end	NOUN
taxlaw-13767	579	12	of	of	ADP
taxlaw-13767	579	13	our	our	PRON
taxlaw-13767	579	14	discussion	discussion	NOUN
taxlaw-13767	579	15	,	,	PUNCT
taxlaw-13767	579	16	other	other	ADJ
taxlaw-13767	579	17	policy	policy	NOUN
taxlaw-13767	579	18	considerations	consideration	NOUN
taxlaw-13767	579	19	can	can	AUX
taxlaw-13767	579	20	come	come	VERB
taxlaw-13767	579	21	into	into	ADP
taxlaw-13767	579	22	play	play	NOUN
taxlaw-13767	579	23	which	which	PRON
taxlaw-13767	579	24	congress	congress	PROPN
taxlaw-13767	579	25	may	may	AUX
taxlaw-13767	579	26	determine	determine	VERB
taxlaw-13767	579	27	are	be	AUX
taxlaw-13767	579	28	more	more	ADV
taxlaw-13767	579	29	important	important	ADJ
taxlaw-13767	579	30	.	.	PUNCT
taxlaw-13767	580	1	for	for	ADP
taxlaw-13767	580	2	example	example	NOUN
taxlaw-13767	580	3	,	,	PUNCT
taxlaw-13767	580	4	charitable	charitable	ADJ
taxlaw-13767	580	5	contributions	contribution	NOUN
taxlaw-13767	580	6	are	be	AUX
taxlaw-13767	580	7	subject	subject	ADJ
taxlaw-13767	580	8	to	to	ADP
taxlaw-13767	580	9	certain	certain	ADJ
taxlaw-13767	580	10	limitations	limitation	NOUN
taxlaw-13767	580	11	in	in	ADP
taxlaw-13767	580	12	size	size	NOUN
taxlaw-13767	580	13	and	and	CCONJ
taxlaw-13767	580	14	kind.98	kind.98	NOUN
taxlaw-13767	580	15	another	another	DET
taxlaw-13767	580	16	example	example	NOUN
taxlaw-13767	580	17	is	be	AUX
taxlaw-13767	580	18	the	the	DET
taxlaw-13767	580	19	deduction	deduction	NOUN
taxlaw-13767	580	20	for	for	ADP
taxlaw-13767	580	21	medical	medical	ADJ
taxlaw-13767	580	22	expenses	expense	NOUN
taxlaw-13767	580	23	.	.	PUNCT
taxlaw-13767	581	1	although	although	SCONJ
taxlaw-13767	581	2	such	such	ADJ
taxlaw-13767	581	3	expenses	expense	NOUN
taxlaw-13767	581	4	would	would	AUX
taxlaw-13767	581	5	normally	normally	ADV
taxlaw-13767	581	6	constitute	constitute	VERB
taxlaw-13767	581	7	consumption	consumption	NOUN
taxlaw-13767	581	8	,	,	PUNCT
taxlaw-13767	581	9	there	there	PRON
taxlaw-13767	581	10	are	be	VERB
taxlaw-13767	581	11	other	other	ADJ
taxlaw-13767	581	12	policy	policy	NOUN
taxlaw-13767	581	13	justifications	justification	NOUN
taxlaw-13767	581	14	which	which	PRON
taxlaw-13767	581	15	congress	congress	PROPN
taxlaw-13767	581	16	has	have	AUX
taxlaw-13767	581	17	determined	determine	VERB
taxlaw-13767	581	18	outweigh	outweigh	VERB
taxlaw-13767	581	19	the	the	DET
taxlaw-13767	581	20	consumption	consumption	NOUN
taxlaw-13767	581	21	element	element	NOUN
taxlaw-13767	581	22	and	and	CCONJ
taxlaw-13767	581	23	it	it	PRON
taxlaw-13767	581	24	thus	thus	ADV
taxlaw-13767	581	25	allows	allow	VERB
taxlaw-13767	581	26	a	a	DET
taxlaw-13767	581	27	deduction	deduction	NOUN
taxlaw-13767	581	28	for	for	ADP
taxlaw-13767	581	29	such	such	ADJ
taxlaw-13767	581	30	expenses.99	expenses.99	NOUN
taxlaw-13767	581	31	this	this	PRON
taxlaw-13767	581	32	leads	lead	VERB
taxlaw-13767	581	33	back	back	ADV
taxlaw-13767	581	34	to	to	ADP
taxlaw-13767	581	35	our	our	PRON
taxlaw-13767	581	36	discussion	discussion	NOUN
taxlaw-13767	581	37	of	of	ADP
taxlaw-13767	581	38	alimony	alimony	NOUN
taxlaw-13767	581	39	.	.	PUNCT
taxlaw-13767	582	1	if	if	SCONJ
taxlaw-13767	582	2	alimony	alimony	NOUN
taxlaw-13767	582	3	payments	payment	NOUN
taxlaw-13767	582	4	are	be	AUX
taxlaw-13767	582	5	deemed	deem	VERB
taxlaw-13767	582	6	to	to	PART
taxlaw-13767	582	7	be	be	AUX
taxlaw-13767	582	8	“	"	PUNCT
taxlaw-13767	582	9	consumption	consumption	NOUN
taxlaw-13767	582	10	”	"	PUNCT
taxlaw-13767	582	11	under	under	ADP
taxlaw-13767	582	12	the	the	DET
taxlaw-13767	582	13	haig	haig	PROPN
taxlaw-13767	582	14	-	-	PUNCT
taxlaw-13767	582	15	simons	simons	PROPN
taxlaw-13767	582	16	definition	definition	NOUN
taxlaw-13767	582	17	of	of	ADP
taxlaw-13767	582	18	income	income	NOUN
taxlaw-13767	582	19	,	,	PUNCT
taxlaw-13767	582	20	then	then	ADV
taxlaw-13767	582	21	the	the	DET
taxlaw-13767	582	22	default	default	NOUN
taxlaw-13767	582	23	presumption	presumption	NOUN
taxlaw-13767	582	24	should	should	AUX
taxlaw-13767	582	25	be	be	AUX
taxlaw-13767	582	26	that	that	SCONJ
taxlaw-13767	582	27	the	the	DET
taxlaw-13767	582	28	payor	payor	NOUN
taxlaw-13767	582	29	-	-	PUNCT
taxlaw-13767	582	30	spouse	spouse	NOUN
taxlaw-13767	582	31	should	should	AUX
taxlaw-13767	582	32	not	not	PART
taxlaw-13767	582	33	receive	receive	VERB
taxlaw-13767	582	34	a	a	DET
taxlaw-13767	582	35	tax	tax	NOUN
taxlaw-13767	582	36	deduction	deduction	NOUN
taxlaw-13767	582	37	for	for	ADP
taxlaw-13767	582	38	the	the	DET
taxlaw-13767	582	39	transfer	transfer	NOUN
taxlaw-13767	582	40	.	.	PUNCT
taxlaw-13767	583	1	and	and	CCONJ
taxlaw-13767	583	2	the	the	DET
taxlaw-13767	583	3	corresponding	corresponding	ADJ
taxlaw-13767	583	4	accumulation	accumulation	NOUN
taxlaw-13767	583	5	of	of	ADP
taxlaw-13767	583	6	wealth	wealth	NOUN
taxlaw-13767	583	7	to	to	ADP
taxlaw-13767	583	8	the	the	DET
taxlaw-13767	583	9	recipient	recipient	NOUN
taxlaw-13767	583	10	means	mean	VERB
taxlaw-13767	583	11	that	that	SCONJ
taxlaw-13767	583	12	the	the	DET
taxlaw-13767	583	13	recipient	recipient	NOUN
taxlaw-13767	583	14	-	-	PUNCT
taxlaw-13767	583	15	spouse	spouse	NOUN
taxlaw-13767	583	16	should	should	AUX
taxlaw-13767	583	17	have	have	VERB
taxlaw-13767	583	18	income	income	NOUN
taxlaw-13767	583	19	.	.	PUNCT
taxlaw-13767	584	1	but	but	CCONJ
taxlaw-13767	584	2	,	,	PUNCT
taxlaw-13767	584	3	like	like	ADP
taxlaw-13767	584	4	contributions	contribution	NOUN
taxlaw-13767	584	5	to	to	ADP
taxlaw-13767	584	6	charity	charity	NOUN
taxlaw-13767	584	7	,	,	PUNCT
taxlaw-13767	584	8	the	the	DET
taxlaw-13767	584	9	alimony	alimony	NOUN
taxlaw-13767	584	10	payor	payor	NOUN
taxlaw-13767	584	11	is	be	AUX
taxlaw-13767	584	12	not	not	PART
taxlaw-13767	584	13	consuming	consume	VERB
taxlaw-13767	584	14	any	any	PRON
taxlaw-13767	584	15	of	of	ADP
taxlaw-13767	584	16	society	society	NOUN
taxlaw-13767	584	17	’s	’s	PART
taxlaw-13767	584	18	assets	asset	NOUN
taxlaw-13767	584	19	by	by	ADP
taxlaw-13767	584	20	making	make	VERB
taxlaw-13767	584	21	the	the	DET
taxlaw-13767	584	22	payment	payment	NOUN
taxlaw-13767	584	23	.	.	PUNCT
taxlaw-13767	585	1	it	it	PRON
taxlaw-13767	585	2	seems	seem	VERB
taxlaw-13767	585	3	then	then	ADV
taxlaw-13767	585	4	that	that	SCONJ
taxlaw-13767	585	5	alimony	alimony	NOUN
taxlaw-13767	585	6	payments	payment	NOUN
taxlaw-13767	585	7	should	should	AUX
taxlaw-13767	585	8	not	not	PART
taxlaw-13767	585	9	be	be	AUX
taxlaw-13767	585	10	considered	consider	VERB
taxlaw-13767	585	11	consumption	consumption	NOUN
taxlaw-13767	585	12	under	under	ADP
taxlaw-13767	585	13	the	the	DET
taxlaw-13767	585	14	haig	haig	PROPN
taxlaw-13767	585	15	-	-	PUNCT
taxlaw-13767	585	16	simons	simons	PROPN
taxlaw-13767	585	17	definition	definition	NOUN
taxlaw-13767	585	18	of	of	ADP
taxlaw-13767	585	19	income	income	NOUN
taxlaw-13767	585	20	.	.	PUNCT
taxlaw-13767	586	1	in	in	ADP
taxlaw-13767	586	2	other	other	ADJ
taxlaw-13767	586	3	words	word	NOUN
taxlaw-13767	586	4	,	,	PUNCT
taxlaw-13767	586	5	since	since	SCONJ
taxlaw-13767	586	6	the	the	DET
taxlaw-13767	586	7	recipientspouse	recipientspouse	NOUN
taxlaw-13767	586	8	will	will	AUX
taxlaw-13767	586	9	be	be	AUX
taxlaw-13767	586	10	the	the	DET
taxlaw-13767	586	11	one	one	NUM
taxlaw-13767	586	12	consuming	consuming	NOUN
taxlaw-13767	586	13	,	,	PUNCT
taxlaw-13767	586	14	he	he	PRON
taxlaw-13767	586	15	should	should	AUX
taxlaw-13767	586	16	be	be	AUX
taxlaw-13767	586	17	the	the	DET
taxlaw-13767	586	18	one	one	NUM
taxlaw-13767	586	19	who	who	PRON
taxlaw-13767	586	20	is	be	AUX
taxlaw-13767	586	21	taxed	tax	VERB
taxlaw-13767	586	22	.	.	PUNCT
taxlaw-13767	587	1	and	and	CCONJ
taxlaw-13767	587	2	since	since	SCONJ
taxlaw-13767	587	3	the	the	DET
taxlaw-13767	587	4	payor	payor	NOUN
taxlaw-13767	587	5	-	-	PUNCT
taxlaw-13767	587	6	spouse	spouse	NOUN
taxlaw-13767	587	7	did	do	AUX
taxlaw-13767	587	8	not	not	PART
taxlaw-13767	587	9	consume	consume	VERB
taxlaw-13767	587	10	with	with	ADP
taxlaw-13767	587	11	the	the	DET
taxlaw-13767	587	12	transfer	transfer	NOUN
taxlaw-13767	587	13	,	,	PUNCT
taxlaw-13767	587	14	she	she	PRON
taxlaw-13767	587	15	should	should	AUX
taxlaw-13767	587	16	receive	receive	VERB
taxlaw-13767	587	17	a	a	DET
taxlaw-13767	587	18	deduction	deduction	NOUN
taxlaw-13767	587	19	to	to	PART
taxlaw-13767	587	20	reflect	reflect	VERB
taxlaw-13767	587	21	that	that	DET
taxlaw-13767	587	22	fact	fact	NOUN
taxlaw-13767	587	23	.	.	PUNCT
taxlaw-13767	588	1	but	but	CCONJ
taxlaw-13767	588	2	determining	determine	VERB
taxlaw-13767	588	3	that	that	DET
taxlaw-13767	588	4	alimony	alimony	NOUN
taxlaw-13767	588	5	payments	payment	NOUN
taxlaw-13767	588	6	are	be	AUX
taxlaw-13767	588	7	not	not	PART
taxlaw-13767	588	8	consumption	consumption	NOUN
taxlaw-13767	588	9	does	do	AUX
taxlaw-13767	588	10	not	not	PART
taxlaw-13767	588	11	answer	answer	VERB
taxlaw-13767	588	12	the	the	DET
taxlaw-13767	588	13	question	question	NOUN
taxlaw-13767	588	14	of	of	ADP
taxlaw-13767	588	15	whether	whether	SCONJ
taxlaw-13767	588	16	the	the	DET
taxlaw-13767	588	17	payor	payor	NOUN
taxlaw-13767	588	18	should	should	AUX
taxlaw-13767	588	19	get	get	VERB
taxlaw-13767	588	20	a	a	DET
taxlaw-13767	588	21	deduction	deduction	NOUN
taxlaw-13767	588	22	for	for	ADP
taxlaw-13767	588	23	the	the	DET
taxlaw-13767	588	24	payment	payment	NOUN
taxlaw-13767	588	25	,	,	PUNCT
taxlaw-13767	588	26	it	it	PRON
taxlaw-13767	588	27	merely	merely	ADV
taxlaw-13767	588	28	creates	create	VERB
taxlaw-13767	588	29	that	that	DET
taxlaw-13767	588	30	presumption	presumption	NOUN
taxlaw-13767	588	31	.	.	PUNCT
taxlaw-13767	589	1	other	other	ADJ
taxlaw-13767	589	2	policy	policy	NOUN
taxlaw-13767	589	3	considerations	consideration	NOUN
taxlaw-13767	589	4	may	may	AUX
taxlaw-13767	589	5	outweigh	outweigh	VERB
taxlaw-13767	589	6	the	the	DET
taxlaw-13767	589	7	haig	haig	PROPN
taxlaw-13767	589	8	-	-	PUNCT
taxlaw-13767	589	9	simons	simons	PROPN
taxlaw-13767	589	10	treatment	treatment	NOUN
taxlaw-13767	589	11	.	.	PUNCT
taxlaw-13767	590	1	for	for	ADP
taxlaw-13767	590	2	example	example	NOUN
taxlaw-13767	590	3	,	,	PUNCT
taxlaw-13767	590	4	the	the	DET
taxlaw-13767	590	5	same	same	ADJ
taxlaw-13767	590	6	consumption	consumption	NOUN
taxlaw-13767	590	7	analysis	analysis	NOUN
taxlaw-13767	590	8	applies	apply	VERB
taxlaw-13767	590	9	to	to	ADP
taxlaw-13767	590	10	the	the	DET
taxlaw-13767	590	11	tax	tax	NOUN
taxlaw-13767	590	12	treatment	treatment	NOUN
taxlaw-13767	590	13	of	of	ADP
taxlaw-13767	590	14	gifts	gift	NOUN
taxlaw-13767	590	15	.	.	PUNCT
taxlaw-13767	591	1	such	such	ADJ
taxlaw-13767	591	2	transfers	transfer	NOUN
taxlaw-13767	591	3	are	be	AUX
taxlaw-13767	591	4	not	not	PART
taxlaw-13767	591	5	consumption	consumption	NOUN
taxlaw-13767	591	6	as	as	SCONJ
taxlaw-13767	591	7	they	they	PRON
taxlaw-13767	591	8	do	do	AUX
taxlaw-13767	591	9	not	not	PART
taxlaw-13767	591	10	use	use	VERB
taxlaw-13767	591	11	up	up	ADP
taxlaw-13767	591	12	any	any	PRON
taxlaw-13767	591	13	of	of	ADP
taxlaw-13767	591	14	society	society	NOUN
taxlaw-13767	591	15	’s	’s	PART
taxlaw-13767	591	16	resources.100	resources.100	NOUN
taxlaw-13767	591	17	therefore	therefore	ADV
taxlaw-13767	591	18	,	,	PUNCT
taxlaw-13767	591	19	the	the	DET
taxlaw-13767	591	20	person	person	NOUN
taxlaw-13767	591	21	who	who	PRON
taxlaw-13767	591	22	will	will	AUX
taxlaw-13767	591	23	do	do	VERB
taxlaw-13767	591	24	the	the	DET
taxlaw-13767	591	25	consuming	consuming	NOUN
taxlaw-13767	591	26	with	with	ADP
taxlaw-13767	591	27	the	the	DET
taxlaw-13767	591	28	gift	gift	NOUN
taxlaw-13767	591	29	is	be	AUX
taxlaw-13767	591	30	the	the	DET
taxlaw-13767	591	31	donee	donee	NOUN
taxlaw-13767	591	32	.	.	PUNCT
taxlaw-13767	592	1	still	still	ADV
taxlaw-13767	592	2	,	,	PUNCT
taxlaw-13767	592	3	the	the	DET
taxlaw-13767	592	4	code	code	NOUN
taxlaw-13767	592	5	does	do	AUX
taxlaw-13767	592	6	not	not	PART
taxlaw-13767	592	7	provide	provide	VERB
taxlaw-13767	592	8	a	a	DET
taxlaw-13767	592	9	deduction	deduction	NOUN
taxlaw-13767	592	10	for	for	ADP
taxlaw-13767	592	11	the	the	DET
taxlaw-13767	592	12	transfer	transfer	NOUN
taxlaw-13767	592	13	of	of	ADP
taxlaw-13767	592	14	gifts	gift	NOUN
taxlaw-13767	592	15	,	,	PUNCT
taxlaw-13767	592	16	nor	nor	CCONJ
taxlaw-13767	592	17	does	do	AUX
taxlaw-13767	592	18	it	it	PRON
taxlaw-13767	592	19	tax	tax	VERB
taxlaw-13767	592	20	the	the	DET
taxlaw-13767	592	21	recipient	recipient	NOUN
taxlaw-13767	592	22	of	of	ADP
taxlaw-13767	592	23	the	the	DET
taxlaw-13767	592	24	gift	gift	NOUN
taxlaw-13767	592	25	under	under	ADP
taxlaw-13767	592	26	the	the	DET
taxlaw-13767	592	27	income	income	NOUN
taxlaw-13767	592	28	tax	tax	NOUN
taxlaw-13767	592	29	system.101	system.101	NOUN
taxlaw-13767	592	30	instead	instead	ADV
taxlaw-13767	592	31	,	,	PUNCT
taxlaw-13767	592	32	the	the	DET
taxlaw-13767	592	33	income	income	NOUN
taxlaw-13767	592	34	tax	tax	NOUN
taxlaw-13767	592	35	treatment	treatment	NOUN
taxlaw-13767	592	36	of	of	ADP
taxlaw-13767	592	37	gifts	gift	NOUN
taxlaw-13767	592	38	is	be	AUX
taxlaw-13767	592	39	the	the	DET
taxlaw-13767	592	40	same	same	ADJ
taxlaw-13767	592	41	as	as	ADP
taxlaw-13767	592	42	the	the	DET
taxlaw-13767	592	43	treatment	treatment	NOUN
taxlaw-13767	592	44	that	that	PRON
taxlaw-13767	592	45	currently	currently	ADV
taxlaw-13767	592	46	applies	apply	VERB
taxlaw-13767	592	47	to	to	ADP
taxlaw-13767	592	48	alimony	alimony	NOUN
taxlaw-13767	592	49	payments	payment	NOUN
taxlaw-13767	592	50	—	—	PUNCT
taxlaw-13767	592	51	no	no	DET
taxlaw-13767	592	52	deduction	deduction	NOUN
taxlaw-13767	592	53	to	to	ADP
taxlaw-13767	592	54	the	the	DET
taxlaw-13767	592	55	donor	donor	NOUN
taxlaw-13767	592	56	and	and	CCONJ
taxlaw-13767	592	57	no	no	DET
taxlaw-13767	592	58	income	income	NOUN
taxlaw-13767	592	59	to	to	ADP
taxlaw-13767	592	60	the	the	DET
taxlaw-13767	592	61	donee.102	donee.102	NOUN
taxlaw-13767	592	62	this	this	PRON
taxlaw-13767	592	63	does	do	AUX
taxlaw-13767	592	64	not	not	PART
taxlaw-13767	592	65	mean	mean	VERB
taxlaw-13767	592	66	that	that	SCONJ
taxlaw-13767	592	67	the	the	DET
taxlaw-13767	592	68	policy	policy	NOUN
taxlaw-13767	592	69	consideration	consideration	NOUN
taxlaw-13767	592	70	of	of	ADP
taxlaw-13767	592	71	consumption	consumption	NOUN
taxlaw-13767	592	72	is	be	AUX
taxlaw-13767	592	73	pointless	pointless	ADJ
taxlaw-13767	592	74	for	for	ADP
taxlaw-13767	592	75	either	either	PRON
taxlaw-13767	592	76	gifts	gift	NOUN
taxlaw-13767	592	77	or	or	CCONJ
taxlaw-13767	592	78	alimony	alimony	NOUN
taxlaw-13767	592	79	payments	payment	NOUN
taxlaw-13767	592	80	.	.	PUNCT
taxlaw-13767	593	1	the	the	DET
taxlaw-13767	593	2	fact	fact	NOUN
taxlaw-13767	593	3	that	that	SCONJ
taxlaw-13767	593	4	such	such	DET
taxlaw-13767	593	5	a	a	DET
taxlaw-13767	593	6	transfer	transfer	NOUN
taxlaw-13767	593	7	is	be	AUX
taxlaw-13767	593	8	not	not	PART
taxlaw-13767	593	9	98	98	NUM
taxlaw-13767	593	10	see	see	NOUN
taxlaw-13767	593	11	,	,	PUNCT
taxlaw-13767	593	12	e.g.	e.g.	ADV
taxlaw-13767	593	13	,	,	PUNCT
taxlaw-13767	593	14	i.r.c	i.r.c	NOUN
taxlaw-13767	593	15	.	.	PUNCT
taxlaw-13767	594	1	§	§	PROPN
taxlaw-13767	594	2	170(b	170(b	PROPN
taxlaw-13767	594	3	)	)	PUNCT
taxlaw-13767	594	4	.	.	PUNCT
taxlaw-13767	595	1	99	99	NUM
taxlaw-13767	595	2	see	see	VERB
taxlaw-13767	595	3	jeffrey	jeffrey	PROPN
taxlaw-13767	595	4	h.	h.	PROPN
taxlaw-13767	595	5	kahn	kahn	PROPN
taxlaw-13767	595	6	,	,	PUNCT
taxlaw-13767	595	7	personal	personal	ADJ
taxlaw-13767	595	8	deductions	deduction	NOUN
taxlaw-13767	595	9	–	–	PUNCT
taxlaw-13767	595	10	a	a	DET
taxlaw-13767	595	11	tax	tax	NOUN
taxlaw-13767	595	12	“	"	PUNCT
taxlaw-13767	595	13	ideal	ideal	ADJ
taxlaw-13767	595	14	”	"	PUNCT
taxlaw-13767	595	15	or	or	CCONJ
taxlaw-13767	595	16	just	just	ADV
taxlaw-13767	595	17	another	another	DET
taxlaw-13767	595	18	“	"	PUNCT
taxlaw-13767	595	19	deal	deal	NOUN
taxlaw-13767	595	20	”	"	PUNCT
taxlaw-13767	595	21	?	?	PUNCT
taxlaw-13767	595	22	,	,	PUNCT
taxlaw-13767	595	23	2002	2002	NUM
taxlaw-13767	595	24	l.	l.	PROPN
taxlaw-13767	595	25	rev	rev	PROPN
taxlaw-13767	595	26	.	.	PROPN
taxlaw-13767	596	1	mich	mich	PROPN
taxlaw-13767	596	2	.	.	PROPN
taxlaw-13767	596	3	st	st	PROPN
taxlaw-13767	596	4	.	.	PROPN
taxlaw-13767	596	5	univ	univ	PROPN
taxlaw-13767	596	6	.	.	PUNCT
taxlaw-13767	596	7	det	det	PROPN
taxlaw-13767	596	8	.	.	PUNCT
taxlaw-13767	597	1	coll	coll	PROPN
taxlaw-13767	597	2	.	.	PUNCT
taxlaw-13767	598	1	l.	l.	PROPN
taxlaw-13767	598	2	1	1	NUM
taxlaw-13767	598	3	,	,	PUNCT
taxlaw-13767	598	4	25	25	NUM
taxlaw-13767	598	5	-	-	SYM
taxlaw-13767	598	6	29	29	NUM
taxlaw-13767	598	7	(	(	PUNCT
taxlaw-13767	598	8	2002	2002	NUM
taxlaw-13767	598	9	)	)	PUNCT
taxlaw-13767	598	10	.	.	PUNCT
taxlaw-13767	599	1	100	100	NUM
taxlaw-13767	599	2	kahn	kahn	PROPN
taxlaw-13767	599	3	&	&	CCONJ
taxlaw-13767	599	4	kahn	kahn	PROPN
taxlaw-13767	599	5	,	,	PUNCT
taxlaw-13767	599	6	supra	supra	PROPN
taxlaw-13767	599	7	note	note	PROPN
taxlaw-13767	599	8	94	94	NUM
taxlaw-13767	599	9	,	,	PUNCT
taxlaw-13767	599	10	at	at	ADP
taxlaw-13767	599	11	462	462	NUM
taxlaw-13767	599	12	.	.	PUNCT
taxlaw-13767	600	1	101	101	NUM
taxlaw-13767	601	1	but	but	CCONJ
taxlaw-13767	601	2	see	see	VERB
taxlaw-13767	601	3	i.r.c	i.r.c	NOUN
taxlaw-13767	601	4	.	.	PUNCT
taxlaw-13767	602	1	§	§	PROPN
taxlaw-13767	602	2	2503	2503	NUM
taxlaw-13767	602	3	(	(	PUNCT
taxlaw-13767	602	4	application	application	NOUN
taxlaw-13767	602	5	of	of	ADP
taxlaw-13767	602	6	the	the	DET
taxlaw-13767	602	7	federal	federal	ADJ
taxlaw-13767	602	8	gift	gift	NOUN
taxlaw-13767	602	9	tax	tax	NOUN
taxlaw-13767	602	10	)	)	PUNCT
taxlaw-13767	602	11	.	.	PUNCT
taxlaw-13767	603	1	102	102	NUM
taxlaw-13767	603	2	some	some	PRON
taxlaw-13767	603	3	have	have	AUX
taxlaw-13767	603	4	argued	argue	VERB
taxlaw-13767	603	5	that	that	SCONJ
taxlaw-13767	603	6	gifts	gift	NOUN
taxlaw-13767	603	7	should	should	AUX
taxlaw-13767	603	8	be	be	AUX
taxlaw-13767	603	9	taxable	taxable	ADJ
taxlaw-13767	603	10	(	(	PUNCT
taxlaw-13767	603	11	even	even	ADV
taxlaw-13767	603	12	without	without	ADP
taxlaw-13767	603	13	a	a	DET
taxlaw-13767	603	14	deduction	deduction	NOUN
taxlaw-13767	603	15	for	for	ADP
taxlaw-13767	603	16	the	the	DET
taxlaw-13767	603	17	donor	donor	NOUN
taxlaw-13767	603	18	)	)	PUNCT
taxlaw-13767	603	19	but	but	CCONJ
taxlaw-13767	603	20	there	there	PRON
taxlaw-13767	603	21	are	be	VERB
taxlaw-13767	603	22	policy	policy	NOUN
taxlaw-13767	603	23	justifications	justification	NOUN
taxlaw-13767	603	24	for	for	ADP
taxlaw-13767	603	25	the	the	DET
taxlaw-13767	603	26	current	current	ADJ
taxlaw-13767	603	27	tax	tax	NOUN
taxlaw-13767	603	28	treatment	treatment	NOUN
taxlaw-13767	603	29	of	of	ADP
taxlaw-13767	603	30	gifts	gift	NOUN
taxlaw-13767	603	31	.	.	PUNCT
taxlaw-13767	604	1	see	see	VERB
taxlaw-13767	604	2	kahn	kahn	PROPN
taxlaw-13767	604	3	&	&	CCONJ
taxlaw-13767	604	4	kahn	kahn	PROPN
taxlaw-13767	604	5	,	,	PUNCT
taxlaw-13767	604	6	supra	supra	PROPN
taxlaw-13767	604	7	note	note	PROPN
taxlaw-13767	604	8	94	94	NUM
taxlaw-13767	604	9	,	,	PUNCT
taxlaw-13767	604	10	at	at	ADP
taxlaw-13767	604	11	461	461	NUM
taxlaw-13767	604	12	-	-	SYM
taxlaw-13767	604	13	62	62	NUM
taxlaw-13767	604	14	.	.	PUNCT
taxlaw-13767	605	1	154	154	NUM
taxlaw-13767	605	2	columbia	columbia	PROPN
taxlaw-13767	605	3	journal	journal	PROPN
taxlaw-13767	605	4	of	of	ADP
taxlaw-13767	605	5	tax	tax	NOUN
taxlaw-13767	605	6	law	law	NOUN
taxlaw-13767	605	7	[	[	X
taxlaw-13767	605	8	vol	vol	NOUN
taxlaw-13767	605	9	.	.	PUNCT
taxlaw-13767	606	1	16:2	16:2	NUM
taxlaw-13767	606	2	consumption	consumption	NOUN
taxlaw-13767	606	3	supports	support	VERB
taxlaw-13767	606	4	the	the	DET
taxlaw-13767	606	5	treatment	treatment	NOUN
taxlaw-13767	606	6	of	of	ADP
taxlaw-13767	606	7	taxing	tax	VERB
taxlaw-13767	606	8	only	only	ADV
taxlaw-13767	606	9	one	one	NUM
taxlaw-13767	606	10	party	party	NOUN
taxlaw-13767	606	11	.	.	PUNCT
taxlaw-13767	607	1	for	for	ADP
taxlaw-13767	607	2	both	both	PRON
taxlaw-13767	607	3	gifts	gift	NOUN
taxlaw-13767	607	4	and	and	CCONJ
taxlaw-13767	607	5	alimony	alimony	NOUN
taxlaw-13767	607	6	payments	payment	NOUN
taxlaw-13767	607	7	,	,	PUNCT
taxlaw-13767	607	8	such	such	ADJ
taxlaw-13767	607	9	policy	policy	NOUN
taxlaw-13767	607	10	considerations	consideration	NOUN
taxlaw-13767	607	11	support	support	VERB
taxlaw-13767	607	12	the	the	DET
taxlaw-13767	607	13	conclusion	conclusion	NOUN
taxlaw-13767	607	14	that	that	SCONJ
taxlaw-13767	607	15	the	the	DET
taxlaw-13767	607	16	appropriate	appropriate	ADJ
taxlaw-13767	607	17	tax	tax	NOUN
taxlaw-13767	607	18	treatment	treatment	NOUN
taxlaw-13767	607	19	is	be	AUX
taxlaw-13767	607	20	either	either	CCONJ
taxlaw-13767	607	21	no	no	DET
taxlaw-13767	607	22	deduction	deduction	NOUN
taxlaw-13767	607	23	and	and	CCONJ
taxlaw-13767	607	24	no	no	DET
taxlaw-13767	607	25	income	income	NOUN
taxlaw-13767	607	26	or	or	CCONJ
taxlaw-13767	607	27	deduction	deduction	NOUN
taxlaw-13767	607	28	to	to	ADP
taxlaw-13767	607	29	payor	payor	VERB
taxlaw-13767	607	30	and	and	CCONJ
taxlaw-13767	607	31	income	income	NOUN
taxlaw-13767	607	32	to	to	ADP
taxlaw-13767	607	33	recipient	recipient	NOUN
taxlaw-13767	607	34	.	.	PUNCT
taxlaw-13767	608	1	the	the	DET
taxlaw-13767	608	2	fact	fact	NOUN
taxlaw-13767	608	3	that	that	SCONJ
taxlaw-13767	608	4	only	only	ADV
taxlaw-13767	608	5	one	one	NUM
taxlaw-13767	608	6	person	person	NOUN
taxlaw-13767	608	7	is	be	AUX
taxlaw-13767	608	8	or	or	CCONJ
taxlaw-13767	608	9	will	will	AUX
taxlaw-13767	608	10	be	be	AUX
taxlaw-13767	608	11	“	"	PUNCT
taxlaw-13767	608	12	consuming	consume	VERB
taxlaw-13767	608	13	”	"	PUNCT
taxlaw-13767	608	14	counters	counter	NOUN
taxlaw-13767	608	15	any	any	DET
taxlaw-13767	608	16	argument	argument	NOUN
taxlaw-13767	608	17	that	that	SCONJ
taxlaw-13767	608	18	such	such	ADJ
taxlaw-13767	608	19	payments	payment	NOUN
taxlaw-13767	608	20	should	should	AUX
taxlaw-13767	608	21	be	be	AUX
taxlaw-13767	608	22	taxed	tax	VERB
taxlaw-13767	608	23	to	to	ADP
taxlaw-13767	608	24	both	both	DET
taxlaw-13767	608	25	parties	party	NOUN
taxlaw-13767	608	26	.	.	PUNCT
taxlaw-13767	609	1	we	we	PRON
taxlaw-13767	609	2	will	will	AUX
taxlaw-13767	609	3	discuss	discuss	VERB
taxlaw-13767	609	4	and	and	CCONJ
taxlaw-13767	609	5	distinguish	distinguish	VERB
taxlaw-13767	609	6	the	the	DET
taxlaw-13767	609	7	tax	tax	NOUN
taxlaw-13767	609	8	treatment	treatment	NOUN
taxlaw-13767	609	9	of	of	ADP
taxlaw-13767	609	10	gifts	gift	NOUN
taxlaw-13767	609	11	further	far	ADV
taxlaw-13767	609	12	in	in	ADP
taxlaw-13767	609	13	part	part	NOUN
taxlaw-13767	609	14	iv.c	iv.c	PROPN
taxlaw-13767	609	15	.	.	PUNCT
taxlaw-13767	610	1	b.	b.	PROPN
taxlaw-13767	610	2	marginal	marginal	ADJ
taxlaw-13767	610	3	rates	rate	NOUN
taxlaw-13767	610	4	of	of	ADP
taxlaw-13767	610	5	taxation	taxation	NOUN
taxlaw-13767	610	6	and	and	CCONJ
taxlaw-13767	610	7	progressivity	progressivity	NOUN
taxlaw-13767	610	8	so	so	ADV
taxlaw-13767	610	9	far	far	ADV
taxlaw-13767	610	10	,	,	PUNCT
taxlaw-13767	610	11	we	we	PRON
taxlaw-13767	610	12	have	have	AUX
taxlaw-13767	610	13	established	establish	VERB
taxlaw-13767	610	14	that	that	PRON
taxlaw-13767	610	15	alimony	alimony	NOUN
taxlaw-13767	610	16	payments	payment	NOUN
taxlaw-13767	610	17	represent	represent	VERB
taxlaw-13767	610	18	consumption	consumption	NOUN
taxlaw-13767	610	19	by	by	ADP
taxlaw-13767	610	20	only	only	ADV
taxlaw-13767	610	21	one	one	NUM
taxlaw-13767	610	22	party	party	NOUN
taxlaw-13767	610	23	to	to	ADP
taxlaw-13767	610	24	a	a	DET
taxlaw-13767	610	25	transfer	transfer	NOUN
taxlaw-13767	610	26	and	and	CCONJ
taxlaw-13767	610	27	,	,	PUNCT
taxlaw-13767	610	28	like	like	ADP
taxlaw-13767	610	29	gifts	gift	NOUN
taxlaw-13767	610	30	,	,	PUNCT
taxlaw-13767	610	31	should	should	AUX
taxlaw-13767	610	32	only	only	ADV
taxlaw-13767	610	33	be	be	AUX
taxlaw-13767	610	34	taxed	tax	VERB
taxlaw-13767	610	35	to	to	ADP
taxlaw-13767	610	36	one	one	NUM
taxlaw-13767	610	37	party	party	NOUN
taxlaw-13767	610	38	to	to	ADP
taxlaw-13767	610	39	the	the	DET
taxlaw-13767	610	40	transfer	transfer	NOUN
taxlaw-13767	610	41	.	.	PUNCT
taxlaw-13767	611	1	here	here	ADV
taxlaw-13767	611	2	we	we	PRON
taxlaw-13767	611	3	argue	argue	VERB
taxlaw-13767	611	4	that	that	SCONJ
taxlaw-13767	611	5	party	party	NOUN
taxlaw-13767	611	6	should	should	AUX
taxlaw-13767	611	7	be	be	AUX
taxlaw-13767	611	8	the	the	DET
taxlaw-13767	611	9	alimony	alimony	NOUN
taxlaw-13767	611	10	recipient	recipient	NOUN
taxlaw-13767	611	11	.	.	PUNCT
taxlaw-13767	612	1	taxing	tax	VERB
taxlaw-13767	612	2	the	the	DET
taxlaw-13767	612	3	alimony	alimony	NOUN
taxlaw-13767	612	4	recipient	recipient	NOUN
taxlaw-13767	612	5	better	well	ADV
taxlaw-13767	612	6	comports	comport	VERB
taxlaw-13767	612	7	with	with	ADP
taxlaw-13767	612	8	our	our	PRON
taxlaw-13767	612	9	progressive	progressive	ADJ
taxlaw-13767	612	10	rate	rate	NOUN
taxlaw-13767	612	11	structure	structure	NOUN
taxlaw-13767	612	12	and	and	CCONJ
taxlaw-13767	612	13	the	the	DET
taxlaw-13767	612	14	concept	concept	NOUN
taxlaw-13767	612	15	of	of	ADP
taxlaw-13767	612	16	taxing	tax	VERB
taxlaw-13767	612	17	a	a	DET
taxlaw-13767	612	18	party	party	NOUN
taxlaw-13767	612	19	based	base	VERB
taxlaw-13767	612	20	on	on	ADP
taxlaw-13767	612	21	her	her	PRON
taxlaw-13767	612	22	“	"	PUNCT
taxlaw-13767	612	23	ability	ability	NOUN
taxlaw-13767	612	24	to	to	PART
taxlaw-13767	612	25	pay	pay	VERB
taxlaw-13767	612	26	.	.	PUNCT
taxlaw-13767	612	27	”	"	PUNCT
taxlaw-13767	613	1	as	as	SCONJ
taxlaw-13767	613	2	discussed	discuss	VERB
taxlaw-13767	613	3	above	above	ADV
taxlaw-13767	613	4	,	,	PUNCT
taxlaw-13767	613	5	income	income	NOUN
taxlaw-13767	613	6	is	be	AUX
taxlaw-13767	613	7	an	an	DET
taxlaw-13767	613	8	appropriate	appropriate	ADJ
taxlaw-13767	613	9	measurement	measurement	NOUN
taxlaw-13767	613	10	of	of	ADP
taxlaw-13767	613	11	taxation	taxation	NOUN
taxlaw-13767	613	12	because	because	SCONJ
taxlaw-13767	613	13	it	it	PRON
taxlaw-13767	613	14	represents	represent	VERB
taxlaw-13767	613	15	the	the	DET
taxlaw-13767	613	16	power	power	NOUN
taxlaw-13767	613	17	of	of	ADP
taxlaw-13767	613	18	the	the	DET
taxlaw-13767	613	19	earner	earner	NOUN
taxlaw-13767	613	20	to	to	PART
taxlaw-13767	613	21	consume	consume	VERB
taxlaw-13767	613	22	society	society	NOUN
taxlaw-13767	613	23	’s	’s	PART
taxlaw-13767	613	24	assets	asset	NOUN
taxlaw-13767	613	25	whether	whether	SCONJ
taxlaw-13767	613	26	in	in	ADP
taxlaw-13767	613	27	the	the	DET
taxlaw-13767	613	28	current	current	ADJ
taxlaw-13767	613	29	taxable	taxable	ADJ
taxlaw-13767	613	30	year	year	NOUN
taxlaw-13767	613	31	or	or	CCONJ
taxlaw-13767	613	32	in	in	ADP
taxlaw-13767	613	33	the	the	DET
taxlaw-13767	613	34	future	future	NOUN
taxlaw-13767	613	35	.	.	PUNCT
taxlaw-13767	614	1	however	however	ADV
taxlaw-13767	614	2	,	,	PUNCT
taxlaw-13767	614	3	that	that	DET
taxlaw-13767	614	4	justification	justification	NOUN
taxlaw-13767	614	5	does	do	AUX
taxlaw-13767	614	6	not	not	PART
taxlaw-13767	614	7	tell	tell	VERB
taxlaw-13767	614	8	us	we	PRON
taxlaw-13767	614	9	what	what	PRON
taxlaw-13767	614	10	the	the	DET
taxlaw-13767	614	11	tax	tax	NOUN
taxlaw-13767	614	12	rates	rate	NOUN
taxlaw-13767	614	13	should	should	AUX
taxlaw-13767	614	14	be	be	AUX
taxlaw-13767	614	15	.	.	PUNCT
taxlaw-13767	615	1	under	under	ADP
taxlaw-13767	615	2	both	both	CCONJ
taxlaw-13767	615	3	a	a	DET
taxlaw-13767	615	4	flat	flat	ADJ
taxlaw-13767	615	5	tax	tax	NOUN
taxlaw-13767	615	6	and	and	CCONJ
taxlaw-13767	615	7	a	a	DET
taxlaw-13767	615	8	progressive	progressive	ADJ
taxlaw-13767	615	9	tax	tax	NOUN
taxlaw-13767	615	10	,	,	PUNCT
taxlaw-13767	615	11	the	the	PRON
taxlaw-13767	615	12	more	more	ADV
taxlaw-13767	615	13	a	a	DET
taxlaw-13767	615	14	person	person	NOUN
taxlaw-13767	615	15	earns	earn	VERB
taxlaw-13767	615	16	in	in	ADP
taxlaw-13767	615	17	income	income	NOUN
taxlaw-13767	615	18	,	,	PUNCT
taxlaw-13767	615	19	the	the	PRON
taxlaw-13767	615	20	more	more	ADJ
taxlaw-13767	615	21	they	they	PRON
taxlaw-13767	615	22	will	will	AUX
taxlaw-13767	615	23	pay	pay	VERB
taxlaw-13767	615	24	in	in	ADP
taxlaw-13767	615	25	nominal	nominal	ADJ
taxlaw-13767	615	26	taxes	taxis	NOUN
taxlaw-13767	615	27	.	.	PUNCT
taxlaw-13767	616	1	the	the	DET
taxlaw-13767	616	2	more	more	ADV
taxlaw-13767	616	3	difficult	difficult	ADJ
taxlaw-13767	616	4	issue	issue	NOUN
taxlaw-13767	616	5	is	be	AUX
taxlaw-13767	616	6	how	how	SCONJ
taxlaw-13767	616	7	much	much	ADV
taxlaw-13767	616	8	more	more	ADJ
taxlaw-13767	616	9	they	they	PRON
taxlaw-13767	616	10	should	should	AUX
taxlaw-13767	616	11	pay	pay	VERB
taxlaw-13767	616	12	.	.	PUNCT
taxlaw-13767	617	1	in	in	ADP
taxlaw-13767	617	2	the	the	DET
taxlaw-13767	617	3	united	united	PROPN
taxlaw-13767	617	4	states	states	PROPN
taxlaw-13767	617	5	,	,	PUNCT
taxlaw-13767	617	6	progressive	progressive	ADJ
taxlaw-13767	617	7	taxation	taxation	NOUN
taxlaw-13767	617	8	has	have	AUX
taxlaw-13767	617	9	been	be	AUX
taxlaw-13767	617	10	a	a	DET
taxlaw-13767	617	11	part	part	NOUN
taxlaw-13767	617	12	of	of	ADP
taxlaw-13767	617	13	the	the	DET
taxlaw-13767	617	14	federal	federal	ADJ
taxlaw-13767	617	15	income	income	NOUN
taxlaw-13767	617	16	tax	tax	NOUN
taxlaw-13767	617	17	system	system	NOUN
taxlaw-13767	617	18	since	since	SCONJ
taxlaw-13767	617	19	its	its	PRON
taxlaw-13767	617	20	adoption	adoption	NOUN
taxlaw-13767	617	21	after	after	ADP
taxlaw-13767	617	22	the	the	DET
taxlaw-13767	617	23	passage	passage	NOUN
taxlaw-13767	617	24	of	of	ADP
taxlaw-13767	617	25	the	the	DET
taxlaw-13767	617	26	sixteenth	sixteenth	ADJ
taxlaw-13767	617	27	amendment.103	amendment.103	NOUN
taxlaw-13767	617	28	the	the	DET
taxlaw-13767	617	29	main	main	ADJ
taxlaw-13767	617	30	instrument	instrument	NOUN
taxlaw-13767	617	31	used	use	VERB
taxlaw-13767	617	32	by	by	ADP
taxlaw-13767	617	33	congress	congress	PROPN
taxlaw-13767	617	34	to	to	PART
taxlaw-13767	617	35	implement	implement	VERB
taxlaw-13767	617	36	progressivity	progressivity	NOUN
taxlaw-13767	617	37	has	have	AUX
taxlaw-13767	617	38	been	be	AUX
taxlaw-13767	617	39	graduated	graduate	VERB
taxlaw-13767	617	40	tax	tax	NOUN
taxlaw-13767	617	41	rates	rate	NOUN
taxlaw-13767	617	42	.	.	PUNCT
taxlaw-13767	618	1	although	although	SCONJ
taxlaw-13767	618	2	there	there	PRON
taxlaw-13767	618	3	have	have	AUX
taxlaw-13767	618	4	been	be	AUX
taxlaw-13767	618	5	several	several	ADJ
taxlaw-13767	618	6	theoretical	theoretical	ADJ
taxlaw-13767	618	7	justifications	justification	NOUN
taxlaw-13767	618	8	for	for	ADP
taxlaw-13767	618	9	the	the	DET
taxlaw-13767	618	10	graduated	graduate	VERB
taxlaw-13767	618	11	rate	rate	NOUN
taxlaw-13767	618	12	structure	structure	NOUN
taxlaw-13767	618	13	,	,	PUNCT
taxlaw-13767	618	14	in	in	ADP
taxlaw-13767	618	15	our	our	PRON
taxlaw-13767	618	16	opinion	opinion	NOUN
taxlaw-13767	618	17	the	the	DET
taxlaw-13767	618	18	strongest	strong	ADJ
taxlaw-13767	618	19	is	be	AUX
taxlaw-13767	618	20	the	the	DET
taxlaw-13767	618	21	equal	equal	ADJ
taxlaw-13767	618	22	sacrifice	sacrifice	NOUN
taxlaw-13767	618	23	theory	theory	NOUN
taxlaw-13767	618	24	.	.	PUNCT
taxlaw-13767	619	1	this	this	DET
taxlaw-13767	619	2	theory	theory	NOUN
taxlaw-13767	619	3	accepts	accept	VERB
taxlaw-13767	619	4	the	the	DET
taxlaw-13767	619	5	general	general	ADJ
taxlaw-13767	619	6	marginal	marginal	ADJ
taxlaw-13767	619	7	utility	utility	NOUN
taxlaw-13767	619	8	idea	idea	NOUN
taxlaw-13767	619	9	,	,	PUNCT
taxlaw-13767	619	10	that	that	SCONJ
taxlaw-13767	619	11	the	the	DET
taxlaw-13767	619	12	more	more	ADJ
taxlaw-13767	619	13	of	of	ADP
taxlaw-13767	619	14	something	something	PRON
taxlaw-13767	619	15	that	that	PRON
taxlaw-13767	619	16	a	a	DET
taxlaw-13767	619	17	person	person	NOUN
taxlaw-13767	619	18	has	have	VERB
taxlaw-13767	619	19	,	,	PUNCT
taxlaw-13767	619	20	the	the	DET
taxlaw-13767	619	21	less	less	ADJ
taxlaw-13767	619	22	utility	utility	NOUN
taxlaw-13767	619	23	they	they	PRON
taxlaw-13767	619	24	derive	derive	VERB
taxlaw-13767	619	25	from	from	ADP
taxlaw-13767	619	26	an	an	DET
taxlaw-13767	619	27	additional	additional	ADJ
taxlaw-13767	619	28	unit.104	unit.104	NOUN
taxlaw-13767	619	29	therefore	therefore	ADV
taxlaw-13767	619	30	,	,	PUNCT
taxlaw-13767	619	31	in	in	ADP
taxlaw-13767	619	32	order	order	NOUN
taxlaw-13767	619	33	to	to	PART
taxlaw-13767	619	34	equalize	equalize	VERB
taxlaw-13767	619	35	the	the	DET
taxlaw-13767	619	36	sacrifice	sacrifice	NOUN
taxlaw-13767	619	37	between	between	ADP
taxlaw-13767	619	38	two	two	NUM
taxlaw-13767	619	39	taxpayers	taxpayer	NOUN
taxlaw-13767	619	40	,	,	PUNCT
taxlaw-13767	619	41	one	one	NUM
taxlaw-13767	619	42	with	with	ADP
taxlaw-13767	619	43	a	a	DET
taxlaw-13767	619	44	significant	significant	ADJ
taxlaw-13767	619	45	amount	amount	NOUN
taxlaw-13767	619	46	of	of	ADP
taxlaw-13767	619	47	income	income	NOUN
taxlaw-13767	619	48	and	and	CCONJ
taxlaw-13767	619	49	one	one	NUM
taxlaw-13767	619	50	with	with	ADP
taxlaw-13767	619	51	little	little	ADJ
taxlaw-13767	619	52	income	income	NOUN
taxlaw-13767	619	53	,	,	PUNCT
taxlaw-13767	619	54	it	it	PRON
taxlaw-13767	619	55	is	be	AUX
taxlaw-13767	619	56	appropriate	appropriate	ADJ
taxlaw-13767	619	57	to	to	PART
taxlaw-13767	619	58	not	not	PART
taxlaw-13767	619	59	only	only	ADV
taxlaw-13767	619	60	take	take	VERB
taxlaw-13767	619	61	more	more	ADJ
taxlaw-13767	619	62	in	in	ADP
taxlaw-13767	619	63	nominal	nominal	ADJ
taxlaw-13767	619	64	terms	term	NOUN
taxlaw-13767	619	65	from	from	ADP
taxlaw-13767	619	66	the	the	DET
taxlaw-13767	619	67	higher	high	ADJ
taxlaw-13767	619	68	income	income	NOUN
taxlaw-13767	619	69	taxpayer	taxpayer	NOUN
taxlaw-13767	619	70	,	,	PUNCT
taxlaw-13767	619	71	but	but	CCONJ
taxlaw-13767	619	72	to	to	PART
taxlaw-13767	619	73	also	also	ADV
taxlaw-13767	619	74	take	take	VERB
taxlaw-13767	619	75	a	a	DET
taxlaw-13767	619	76	higher	high	ADJ
taxlaw-13767	619	77	percentage	percentage	NOUN
taxlaw-13767	619	78	of	of	ADP
taxlaw-13767	619	79	the	the	DET
taxlaw-13767	619	80	total	total	ADJ
taxlaw-13767	619	81	income	income	NOUN
taxlaw-13767	619	82	earned.105	earned.105	ADP
taxlaw-13767	619	83	the	the	DET
taxlaw-13767	619	84	graduated	graduate	VERB
taxlaw-13767	619	85	rate	rate	NOUN
taxlaw-13767	619	86	structure	structure	NOUN
taxlaw-13767	619	87	is	be	AUX
taxlaw-13767	619	88	essentially	essentially	ADV
taxlaw-13767	619	89	a	a	DET
taxlaw-13767	619	90	rough	rough	ADJ
taxlaw-13767	619	91	guide	guide	NOUN
taxlaw-13767	619	92	to	to	ADP
taxlaw-13767	619	93	the	the	DET
taxlaw-13767	619	94	marginal	marginal	ADJ
taxlaw-13767	619	95	utility	utility	NOUN
taxlaw-13767	619	96	of	of	ADP
taxlaw-13767	619	97	the	the	DET
taxlaw-13767	619	98	income	income	NOUN
taxlaw-13767	619	99	earned	earn	VERB
taxlaw-13767	619	100	by	by	ADP
taxlaw-13767	619	101	a	a	DET
taxlaw-13767	619	102	taxpayer	taxpayer	NOUN
taxlaw-13767	619	103	.	.	PUNCT
taxlaw-13767	620	1	the	the	DET
taxlaw-13767	620	2	first	first	ADJ
taxlaw-13767	620	3	dollars	dollar	NOUN
taxlaw-13767	620	4	that	that	PRON
taxlaw-13767	620	5	a	a	DET
taxlaw-13767	620	6	person	person	NOUN
taxlaw-13767	620	7	earns	earn	VERB
taxlaw-13767	620	8	are	be	AUX
taxlaw-13767	620	9	the	the	DET
taxlaw-13767	620	10	most	most	ADV
taxlaw-13767	620	11	important	important	ADJ
taxlaw-13767	620	12	;	;	PUNCT
taxlaw-13767	620	13	they	they	PRON
taxlaw-13767	620	14	pay	pay	VERB
taxlaw-13767	620	15	for	for	ADP
taxlaw-13767	620	16	food	food	NOUN
taxlaw-13767	620	17	and	and	CCONJ
taxlaw-13767	620	18	shelter	shelter	NOUN
taxlaw-13767	620	19	.	.	PUNCT
taxlaw-13767	621	1	the	the	DET
taxlaw-13767	621	2	more	more	ADJ
taxlaw-13767	621	3	income	income	NOUN
taxlaw-13767	621	4	that	that	SCONJ
taxlaw-13767	621	5	the	the	DET
taxlaw-13767	621	6	person	person	NOUN
taxlaw-13767	621	7	earns	earn	VERB
taxlaw-13767	621	8	,	,	PUNCT
taxlaw-13767	621	9	the	the	DET
taxlaw-13767	621	10	less	less	ADV
taxlaw-13767	621	11	marginal	marginal	ADJ
taxlaw-13767	621	12	utility	utility	NOUN
taxlaw-13767	621	13	that	that	PRON
taxlaw-13767	621	14	they	they	PRON
taxlaw-13767	621	15	derive	derive	VERB
taxlaw-13767	621	16	from	from	ADP
taxlaw-13767	621	17	those	those	DET
taxlaw-13767	621	18	additional	additional	ADJ
taxlaw-13767	621	19	dollars	dollar	NOUN
taxlaw-13767	621	20	,	,	PUNCT
taxlaw-13767	621	21	and	and	CCONJ
taxlaw-13767	621	22	thus	thus	ADV
taxlaw-13767	621	23	a	a	DET
taxlaw-13767	621	24	higher	high	ADJ
taxlaw-13767	621	25	tax	tax	NOUN
taxlaw-13767	621	26	rate	rate	NOUN
taxlaw-13767	621	27	applies	apply	VERB
taxlaw-13767	621	28	as	as	ADP
taxlaw-13767	621	29	income	income	NOUN
taxlaw-13767	621	30	increases	increase	NOUN
taxlaw-13767	621	31	.	.	PUNCT
taxlaw-13767	622	1	this	this	PRON
taxlaw-13767	622	2	creates	create	VERB
taxlaw-13767	622	3	what	what	PRON
taxlaw-13767	622	4	is	be	AUX
taxlaw-13767	622	5	known	know	VERB
taxlaw-13767	622	6	as	as	ADP
taxlaw-13767	622	7	the	the	DET
taxlaw-13767	622	8	marginal	marginal	ADJ
taxlaw-13767	622	9	utility	utility	NOUN
taxlaw-13767	622	10	curve	curve	NOUN
taxlaw-13767	622	11	,	,	PUNCT
taxlaw-13767	622	12	representing	represent	VERB
taxlaw-13767	622	13	the	the	DET
taxlaw-13767	622	14	value	value	NOUN
taxlaw-13767	622	15	a	a	DET
taxlaw-13767	622	16	taxpayer	taxpayer	NOUN
taxlaw-13767	622	17	gleans	glean	NOUN
taxlaw-13767	622	18	from	from	ADP
taxlaw-13767	622	19	each	each	DET
taxlaw-13767	622	20	additional	additional	ADJ
taxlaw-13767	622	21	dollar	dollar	NOUN
taxlaw-13767	622	22	earned	earn	VERB
taxlaw-13767	622	23	—	—	PUNCT
taxlaw-13767	622	24	a	a	DET
taxlaw-13767	622	25	visual	visual	ADJ
taxlaw-13767	622	26	representation	representation	NOUN
taxlaw-13767	622	27	of	of	ADP
taxlaw-13767	622	28	the	the	DET
taxlaw-13767	622	29	law	law	NOUN
taxlaw-13767	622	30	of	of	ADP
taxlaw-13767	622	31	diminishing	diminish	VERB
taxlaw-13767	622	32	marginal	marginal	ADJ
taxlaw-13767	622	33	utility	utility	NOUN
taxlaw-13767	622	34	.	.	PUNCT
taxlaw-13767	623	1	103	103	NUM
taxlaw-13767	623	2	the	the	DET
taxlaw-13767	623	3	first	first	ADJ
taxlaw-13767	623	4	revenue	revenue	NOUN
taxlaw-13767	623	5	act	act	NOUN
taxlaw-13767	623	6	passed	pass	VERB
taxlaw-13767	623	7	after	after	ADP
taxlaw-13767	623	8	the	the	DET
taxlaw-13767	623	9	adoption	adoption	NOUN
taxlaw-13767	623	10	of	of	ADP
taxlaw-13767	623	11	the	the	DET
taxlaw-13767	623	12	sixteenth	sixteenth	ADJ
taxlaw-13767	623	13	amendment	amendment	NOUN
taxlaw-13767	623	14	“	"	PUNCT
taxlaw-13767	623	15	imposed	impose	VERB
taxlaw-13767	623	16	a	a	DET
taxlaw-13767	623	17	normal	normal	ADJ
taxlaw-13767	623	18	tax	tax	NOUN
taxlaw-13767	623	19	of	of	ADP
taxlaw-13767	623	20	one	one	NUM
taxlaw-13767	623	21	percent	percent	NOUN
taxlaw-13767	623	22	(	(	PUNCT
taxlaw-13767	623	23	subject	subject	ADJ
taxlaw-13767	623	24	to	to	ADP
taxlaw-13767	623	25	certain	certain	ADJ
taxlaw-13767	623	26	exemptions	exemption	NOUN
taxlaw-13767	623	27	)	)	PUNCT
taxlaw-13767	623	28	and	and	CCONJ
taxlaw-13767	623	29	a	a	DET
taxlaw-13767	623	30	surtax	surtax	NOUN
taxlaw-13767	623	31	of	of	ADP
taxlaw-13767	623	32	one	one	NUM
taxlaw-13767	623	33	percent	percent	NOUN
taxlaw-13767	623	34	to	to	ADP
taxlaw-13767	623	35	six	six	NUM
taxlaw-13767	623	36	percent	percent	NOUN
taxlaw-13767	623	37	on	on	ADP
taxlaw-13767	623	38	net	net	ADJ
taxlaw-13767	623	39	income	income	NOUN
taxlaw-13767	623	40	over	over	ADP
taxlaw-13767	623	41	$	$	SYM
taxlaw-13767	623	42	20,000	20,000	NUM
taxlaw-13767	623	43	.	.	PUNCT
taxlaw-13767	623	44	”	"	PUNCT
taxlaw-13767	624	1	douglas	douglas	PROPN
taxlaw-13767	624	2	a.	a.	PROPN
taxlaw-13767	624	3	kahn	kahn	PROPN
taxlaw-13767	624	4	&	&	CCONJ
taxlaw-13767	624	5	jeffrey	jeffrey	PROPN
taxlaw-13767	624	6	h.	h.	PROPN
taxlaw-13767	624	7	kahn	kahn	PROPN
taxlaw-13767	624	8	,	,	PUNCT
taxlaw-13767	624	9	federal	federal	ADJ
taxlaw-13767	624	10	income	income	NOUN
taxlaw-13767	624	11	tax	tax	NOUN
taxlaw-13767	624	12	2	2	NUM
taxlaw-13767	624	13	(	(	PUNCT
taxlaw-13767	624	14	8th	8th	ADJ
taxlaw-13767	624	15	ed	ed	NOUN
taxlaw-13767	624	16	.	.	PROPN
taxlaw-13767	624	17	2019	2019	NUM
taxlaw-13767	624	18	)	)	PUNCT
taxlaw-13767	624	19	.	.	PUNCT
taxlaw-13767	625	1	104	104	NUM
taxlaw-13767	625	2	kahn	kahn	PROPN
taxlaw-13767	625	3	,	,	PUNCT
taxlaw-13767	625	4	supra	supra	PROPN
taxlaw-13767	625	5	note	note	PROPN
taxlaw-13767	625	6	99	99	NUM
taxlaw-13767	625	7	,	,	PUNCT
taxlaw-13767	625	8	at	at	ADP
taxlaw-13767	625	9	21	21	NUM
taxlaw-13767	625	10	-	-	SYM
taxlaw-13767	625	11	23	23	NUM
taxlaw-13767	625	12	.	.	PUNCT
taxlaw-13767	626	1	105	105	NUM
taxlaw-13767	627	1	i	i	PRON
taxlaw-13767	627	2	d.	d.	PROPN
taxlaw-13767	627	3	2025	2025	NUM
taxlaw-13767	627	4	]	]	PUNCT
taxlaw-13767	627	5	the	the	DET
taxlaw-13767	627	6	flip	flip	NOUN
taxlaw-13767	627	7	and	and	CCONJ
taxlaw-13767	627	8	flop	flop	NOUN
taxlaw-13767	627	9	of	of	ADP
taxlaw-13767	627	10	taxing	tax	VERB
taxlaw-13767	627	11	alimony	alimony	NOUN
taxlaw-13767	627	12	155	155	NUM
taxlaw-13767	627	13	106	106	NUM
taxlaw-13767	627	14	further	further	ADJ
taxlaw-13767	627	15	justification	justification	NOUN
taxlaw-13767	627	16	for	for	ADP
taxlaw-13767	627	17	this	this	DET
taxlaw-13767	627	18	theory	theory	NOUN
taxlaw-13767	627	19	derives	derive	VERB
taxlaw-13767	627	20	from	from	ADP
taxlaw-13767	627	21	the	the	DET
taxlaw-13767	627	22	fact	fact	NOUN
taxlaw-13767	627	23	that	that	SCONJ
taxlaw-13767	627	24	the	the	DET
taxlaw-13767	627	25	lower	low	ADJ
taxlaw-13767	627	26	tax	tax	NOUN
taxlaw-13767	627	27	rate	rate	NOUN
taxlaw-13767	627	28	brackets	bracket	NOUN
taxlaw-13767	627	29	still	still	ADV
taxlaw-13767	627	30	apply	apply	VERB
taxlaw-13767	627	31	even	even	ADV
taxlaw-13767	627	32	when	when	SCONJ
taxlaw-13767	627	33	a	a	DET
taxlaw-13767	627	34	taxpayer	taxpayer	NOUN
taxlaw-13767	627	35	earns	earn	VERB
taxlaw-13767	627	36	enough	enough	ADV
taxlaw-13767	627	37	to	to	PART
taxlaw-13767	627	38	put	put	VERB
taxlaw-13767	627	39	them	they	PRON
taxlaw-13767	627	40	in	in	ADP
taxlaw-13767	627	41	a	a	DET
taxlaw-13767	627	42	higher	high	ADJ
taxlaw-13767	627	43	bracket	bracket	NOUN
taxlaw-13767	627	44	.	.	PUNCT
taxlaw-13767	628	1	it	it	PRON
taxlaw-13767	628	2	is	be	AUX
taxlaw-13767	628	3	a	a	DET
taxlaw-13767	628	4	common	common	ADJ
taxlaw-13767	628	5	misconception	misconception	NOUN
taxlaw-13767	628	6	that	that	SCONJ
taxlaw-13767	628	7	earning	earn	VERB
taxlaw-13767	628	8	a	a	DET
taxlaw-13767	628	9	dollar	dollar	NOUN
taxlaw-13767	628	10	that	that	PRON
taxlaw-13767	628	11	places	place	VERB
taxlaw-13767	628	12	the	the	DET
taxlaw-13767	628	13	taxpayer	taxpayer	NOUN
taxlaw-13767	628	14	in	in	ADP
taxlaw-13767	628	15	a	a	DET
taxlaw-13767	628	16	higher	high	ADJ
taxlaw-13767	628	17	bracket	bracket	NOUN
taxlaw-13767	628	18	means	mean	VERB
taxlaw-13767	628	19	that	that	SCONJ
taxlaw-13767	628	20	all	all	PRON
taxlaw-13767	628	21	of	of	ADP
taxlaw-13767	628	22	their	their	PRON
taxlaw-13767	628	23	income	income	NOUN
taxlaw-13767	628	24	is	be	AUX
taxlaw-13767	628	25	taxed	tax	VERB
taxlaw-13767	628	26	at	at	ADP
taxlaw-13767	628	27	the	the	DET
taxlaw-13767	628	28	new	new	ADJ
taxlaw-13767	628	29	higher	high	ADJ
taxlaw-13767	628	30	rate	rate	NOUN
taxlaw-13767	628	31	.	.	PUNCT
taxlaw-13767	629	1	even	even	ADV
taxlaw-13767	629	2	the	the	DET
taxlaw-13767	629	3	wealthiest	wealthy	ADJ
taxlaw-13767	629	4	taxpayers	taxpayer	NOUN
taxlaw-13767	629	5	benefit	benefit	VERB
taxlaw-13767	629	6	from	from	ADP
taxlaw-13767	629	7	the	the	DET
taxlaw-13767	629	8	lower	low	ADJ
taxlaw-13767	629	9	tax	tax	NOUN
taxlaw-13767	629	10	rates	rate	NOUN
taxlaw-13767	629	11	applied	apply	VERB
taxlaw-13767	629	12	to	to	ADP
taxlaw-13767	629	13	the	the	DET
taxlaw-13767	629	14	lower	low	ADJ
taxlaw-13767	629	15	income	income	NOUN
taxlaw-13767	629	16	brackets	bracket	NOUN
taxlaw-13767	629	17	.	.	PUNCT
taxlaw-13767	630	1	they	they	PRON
taxlaw-13767	630	2	too	too	ADV
taxlaw-13767	630	3	receive	receive	VERB
taxlaw-13767	630	4	the	the	DET
taxlaw-13767	630	5	most	most	ADJ
taxlaw-13767	630	6	utility	utility	NOUN
taxlaw-13767	630	7	out	out	ADP
taxlaw-13767	630	8	of	of	ADP
taxlaw-13767	630	9	the	the	DET
taxlaw-13767	630	10	first	first	ADJ
taxlaw-13767	630	11	earned	earn	VERB
taxlaw-13767	630	12	dollars	dollar	NOUN
taxlaw-13767	630	13	and	and	CCONJ
taxlaw-13767	630	14	therefore	therefore	ADV
taxlaw-13767	630	15	the	the	DET
taxlaw-13767	630	16	government	government	NOUN
taxlaw-13767	630	17	applies	apply	VERB
taxlaw-13767	630	18	the	the	DET
taxlaw-13767	630	19	lowest	low	ADJ
taxlaw-13767	630	20	tax	tax	NOUN
taxlaw-13767	630	21	rates	rate	NOUN
taxlaw-13767	630	22	to	to	ADP
taxlaw-13767	630	23	that	that	DET
taxlaw-13767	630	24	bracket	bracket	NOUN
taxlaw-13767	630	25	,	,	PUNCT
taxlaw-13767	630	26	no	no	ADV
taxlaw-13767	630	27	matter	matter	ADV
taxlaw-13767	630	28	how	how	SCONJ
taxlaw-13767	630	29	much	much	ADV
taxlaw-13767	630	30	more	more	ADJ
taxlaw-13767	630	31	income	income	NOUN
taxlaw-13767	630	32	they	they	PRON
taxlaw-13767	630	33	have	have	VERB
taxlaw-13767	630	34	that	that	DET
taxlaw-13767	630	35	year	year	NOUN
taxlaw-13767	630	36	.	.	PUNCT
taxlaw-13767	631	1	many	many	ADJ
taxlaw-13767	631	2	deductions	deduction	NOUN
taxlaw-13767	631	3	can	can	AUX
taxlaw-13767	631	4	be	be	AUX
taxlaw-13767	631	5	justified	justify	VERB
taxlaw-13767	631	6	as	as	ADP
taxlaw-13767	631	7	an	an	DET
taxlaw-13767	631	8	adjustment	adjustment	NOUN
taxlaw-13767	631	9	to	to	ADP
taxlaw-13767	631	10	the	the	DET
taxlaw-13767	631	11	rough	rough	ADJ
taxlaw-13767	631	12	utility	utility	NOUN
taxlaw-13767	631	13	curve	curve	NOUN
taxlaw-13767	631	14	set	set	VERB
taxlaw-13767	631	15	out	out	ADP
taxlaw-13767	631	16	by	by	ADP
taxlaw-13767	631	17	the	the	DET
taxlaw-13767	631	18	graduated	graduate	VERB
taxlaw-13767	631	19	rate	rate	NOUN
taxlaw-13767	631	20	structure	structure	NOUN
taxlaw-13767	631	21	.	.	PUNCT
taxlaw-13767	632	1	returning	return	VERB
taxlaw-13767	632	2	to	to	ADP
taxlaw-13767	632	3	the	the	DET
taxlaw-13767	632	4	medical	medical	ADJ
taxlaw-13767	632	5	expense	expense	NOUN
taxlaw-13767	632	6	deduction	deduction	NOUN
taxlaw-13767	632	7	,	,	PUNCT
taxlaw-13767	632	8	recall	recall	VERB
taxlaw-13767	632	9	that	that	SCONJ
taxlaw-13767	632	10	such	such	DET
taxlaw-13767	632	11	a	a	DET
taxlaw-13767	632	12	deduction	deduction	NOUN
taxlaw-13767	632	13	is	be	AUX
taxlaw-13767	632	14	not	not	PART
taxlaw-13767	632	15	supported	support	VERB
taxlaw-13767	632	16	under	under	ADP
taxlaw-13767	632	17	the	the	DET
taxlaw-13767	632	18	haig	haig	PROPN
taxlaw-13767	632	19	-	-	PUNCT
taxlaw-13767	632	20	simons	simons	PROPN
taxlaw-13767	632	21	definition	definition	NOUN
taxlaw-13767	632	22	of	of	ADP
taxlaw-13767	632	23	income	income	NOUN
taxlaw-13767	632	24	.	.	PUNCT
taxlaw-13767	633	1	such	such	ADJ
taxlaw-13767	633	2	expenditures	expenditure	NOUN
taxlaw-13767	633	3	are	be	AUX
taxlaw-13767	633	4	clearly	clearly	ADV
taxlaw-13767	633	5	consumption	consumption	NOUN
taxlaw-13767	633	6	.	.	PUNCT
taxlaw-13767	634	1	however	however	ADV
taxlaw-13767	634	2	,	,	PUNCT
taxlaw-13767	634	3	a	a	DET
taxlaw-13767	634	4	deduction	deduction	NOUN
taxlaw-13767	634	5	for	for	ADP
taxlaw-13767	634	6	medical	medical	ADJ
taxlaw-13767	634	7	expenses	expense	NOUN
taxlaw-13767	634	8	is	be	AUX
taxlaw-13767	634	9	supported	support	VERB
taxlaw-13767	634	10	by	by	ADP
taxlaw-13767	634	11	the	the	DET
taxlaw-13767	634	12	progressive	progressive	ADJ
taxlaw-13767	634	13	tax	tax	NOUN
taxlaw-13767	634	14	structure	structure	NOUN
taxlaw-13767	634	15	of	of	ADP
taxlaw-13767	634	16	our	our	PRON
taxlaw-13767	634	17	graduated	graduated	NOUN
taxlaw-13767	634	18	rates.107	rates.107	VERB
taxlaw-13767	634	19	consider	consider	VERB
taxlaw-13767	634	20	a	a	DET
taxlaw-13767	634	21	simple	simple	ADJ
taxlaw-13767	634	22	example	example	NOUN
taxlaw-13767	634	23	.	.	PUNCT
taxlaw-13767	635	1	taxpayer	taxpayer	NOUN
taxlaw-13767	635	2	a	a	PRON
taxlaw-13767	635	3	and	and	CCONJ
taxlaw-13767	635	4	taxpayer	taxpayer	PROPN
taxlaw-13767	635	5	b	b	PROPN
taxlaw-13767	635	6	each	each	PRON
taxlaw-13767	635	7	earn	earn	VERB
taxlaw-13767	635	8	$	$	SYM
taxlaw-13767	635	9	100,000	100,000	NUM
taxlaw-13767	635	10	in	in	ADP
taxlaw-13767	635	11	income	income	NOUN
taxlaw-13767	635	12	in	in	ADP
taxlaw-13767	635	13	a	a	DET
taxlaw-13767	635	14	taxable	taxable	ADJ
taxlaw-13767	635	15	year	year	NOUN
taxlaw-13767	635	16	.	.	PUNCT
taxlaw-13767	636	1	a	a	PRON
taxlaw-13767	636	2	is	be	AUX
taxlaw-13767	636	3	perfectly	perfectly	ADV
taxlaw-13767	636	4	healthy	healthy	ADJ
taxlaw-13767	636	5	and	and	CCONJ
taxlaw-13767	636	6	does	do	AUX
taxlaw-13767	636	7	not	not	PART
taxlaw-13767	636	8	have	have	VERB
taxlaw-13767	636	9	any	any	DET
taxlaw-13767	636	10	medical	medical	ADJ
taxlaw-13767	636	11	expenses	expense	NOUN
taxlaw-13767	636	12	.	.	PUNCT
taxlaw-13767	637	1	b	b	NOUN
taxlaw-13767	637	2	has	have	VERB
taxlaw-13767	637	3	a	a	DET
taxlaw-13767	637	4	serious	serious	ADJ
taxlaw-13767	637	5	illness	illness	NOUN
taxlaw-13767	637	6	which	which	PRON
taxlaw-13767	637	7	requires	require	VERB
taxlaw-13767	637	8	him	he	PRON
taxlaw-13767	637	9	to	to	PART
taxlaw-13767	637	10	spend	spend	VERB
taxlaw-13767	637	11	$	$	SYM
taxlaw-13767	637	12	25,000	25,000	NUM
taxlaw-13767	637	13	on	on	ADP
taxlaw-13767	637	14	medical	medical	ADJ
taxlaw-13767	637	15	treatment	treatment	NOUN
taxlaw-13767	637	16	.	.	PUNCT
taxlaw-13767	638	1	without	without	ADP
taxlaw-13767	638	2	a	a	DET
taxlaw-13767	638	3	medical	medical	ADJ
taxlaw-13767	638	4	expense	expense	NOUN
taxlaw-13767	638	5	deduction	deduction	NOUN
taxlaw-13767	638	6	,	,	PUNCT
taxlaw-13767	638	7	a	a	PRON
taxlaw-13767	638	8	and	and	CCONJ
taxlaw-13767	638	9	b	b	NOUN
taxlaw-13767	638	10	would	would	AUX
taxlaw-13767	638	11	be	be	AUX
taxlaw-13767	638	12	taxed	tax	VERB
taxlaw-13767	638	13	the	the	DET
taxlaw-13767	638	14	same	same	ADJ
taxlaw-13767	638	15	—	—	PUNCT
taxlaw-13767	638	16	that	that	ADV
taxlaw-13767	638	17	is	is	ADV
taxlaw-13767	638	18	,	,	PUNCT
taxlaw-13767	638	19	the	the	DET
taxlaw-13767	638	20	system	system	NOUN
taxlaw-13767	638	21	would	would	AUX
taxlaw-13767	638	22	believe	believe	VERB
taxlaw-13767	638	23	that	that	SCONJ
taxlaw-13767	638	24	they	they	PRON
taxlaw-13767	638	25	have	have	VERB
taxlaw-13767	638	26	roughly	roughly	ADV
taxlaw-13767	638	27	the	the	DET
taxlaw-13767	638	28	same	same	ADJ
taxlaw-13767	638	29	utility	utility	NOUN
taxlaw-13767	638	30	curve	curve	NOUN
taxlaw-13767	638	31	for	for	ADP
taxlaw-13767	638	32	their	their	PRON
taxlaw-13767	638	33	income	income	NOUN
taxlaw-13767	638	34	.	.	PUNCT
taxlaw-13767	639	1	it	it	PRON
taxlaw-13767	639	2	is	be	AUX
taxlaw-13767	639	3	clear	clear	ADJ
taxlaw-13767	639	4	however	however	ADV
taxlaw-13767	639	5	that	that	SCONJ
taxlaw-13767	639	6	b	b	NOUN
taxlaw-13767	639	7	is	be	AUX
taxlaw-13767	639	8	in	in	ADP
taxlaw-13767	639	9	a	a	DET
taxlaw-13767	639	10	significantly	significantly	ADV
taxlaw-13767	639	11	different	different	ADJ
taxlaw-13767	639	12	position	position	NOUN
taxlaw-13767	639	13	than	than	ADP
taxlaw-13767	639	14	a.	a.	NOUN
taxlaw-13767	639	15	for	for	ADP
taxlaw-13767	639	16	the	the	DET
taxlaw-13767	639	17	utility	utility	NOUN
taxlaw-13767	639	18	curve	curve	NOUN
taxlaw-13767	639	19	to	to	PART
taxlaw-13767	639	20	treat	treat	VERB
taxlaw-13767	639	21	them	they	PRON
taxlaw-13767	639	22	the	the	DET
taxlaw-13767	639	23	same	same	ADJ
taxlaw-13767	639	24	would	would	AUX
taxlaw-13767	639	25	not	not	PART
taxlaw-13767	639	26	properly	properly	ADV
taxlaw-13767	639	27	take	take	VERB
taxlaw-13767	639	28	into	into	ADP
taxlaw-13767	639	29	account	account	NOUN
taxlaw-13767	639	30	b	b	PROPN
taxlaw-13767	639	31	’s	’s	PART
taxlaw-13767	639	32	situation	situation	NOUN
taxlaw-13767	639	33	.	.	PUNCT
taxlaw-13767	640	1	thus	thus	ADV
taxlaw-13767	640	2	,	,	PUNCT
taxlaw-13767	640	3	the	the	DET
taxlaw-13767	640	4	medical	medical	ADJ
taxlaw-13767	640	5	deduction	deduction	NOUN
taxlaw-13767	640	6	is	be	AUX
taxlaw-13767	640	7	allowed	allow	VERB
taxlaw-13767	640	8	to	to	PART
taxlaw-13767	640	9	provide	provide	VERB
taxlaw-13767	640	10	an	an	DET
taxlaw-13767	640	11	additional	additional	ADJ
taxlaw-13767	640	12	zero	zero	NUM
taxlaw-13767	640	13	-	-	PUNCT
taxlaw-13767	640	14	rate	rate	NOUN
taxlaw-13767	640	15	bracket	bracket	NOUN
taxlaw-13767	640	16	since	since	SCONJ
taxlaw-13767	640	17	congress	congress	PROPN
taxlaw-13767	640	18	is	be	AUX
taxlaw-13767	640	19	aware	aware	ADJ
taxlaw-13767	640	20	of	of	ADP
taxlaw-13767	640	21	how	how	SCONJ
taxlaw-13767	640	22	important	important	ADJ
taxlaw-13767	640	23	those	those	DET
taxlaw-13767	640	24	expenditures	expenditure	NOUN
taxlaw-13767	640	25	are	be	AUX
taxlaw-13767	640	26	.	.	PUNCT
taxlaw-13767	641	1	thus	thus	ADV
taxlaw-13767	641	2	,	,	PUNCT
taxlaw-13767	641	3	the	the	DET
taxlaw-13767	641	4	graduated	graduate	VERB
taxlaw-13767	641	5	rate	rate	NOUN
taxlaw-13767	641	6	structure	structure	NOUN
taxlaw-13767	641	7	is	be	AUX
taxlaw-13767	641	8	congress	congress	PROPN
taxlaw-13767	641	9	’s	’s	PART
taxlaw-13767	641	10	attempt	attempt	NOUN
taxlaw-13767	641	11	to	to	PART
taxlaw-13767	641	12	roughly	roughly	ADV
taxlaw-13767	641	13	apply	apply	VERB
taxlaw-13767	641	14	a	a	DET
taxlaw-13767	641	15	marginal	marginal	ADJ
taxlaw-13767	641	16	utility	utility	NOUN
taxlaw-13767	641	17	curve	curve	NOUN
taxlaw-13767	641	18	to	to	ADP
taxlaw-13767	641	19	each	each	DET
taxlaw-13767	641	20	individual	individual	ADJ
taxlaw-13767	641	21	taxpayer	taxpayer	NOUN
taxlaw-13767	641	22	.	.	PUNCT
taxlaw-13767	642	1	that	that	DET
taxlaw-13767	642	2	curve	curve	NOUN
taxlaw-13767	642	3	assumes	assume	VERB
taxlaw-13767	642	4	that	that	SCONJ
taxlaw-13767	642	5	everyone	everyone	PRON
taxlaw-13767	642	6	has	have	VERB
taxlaw-13767	642	7	some	some	DET
taxlaw-13767	642	8	medical	medical	ADJ
taxlaw-13767	642	9	expenditures	expenditure	NOUN
taxlaw-13767	642	10	,	,	PUNCT
taxlaw-13767	642	11	since	since	SCONJ
taxlaw-13767	642	12	there	there	PRON
taxlaw-13767	642	13	is	be	VERB
taxlaw-13767	642	14	a	a	DET
taxlaw-13767	642	15	floor	floor	NOUN
taxlaw-13767	643	1	that	that	SCONJ
taxlaw-13767	643	2	a	a	DET
taxlaw-13767	643	3	taxpayer	taxpayer	NOUN
taxlaw-13767	643	4	must	must	AUX
taxlaw-13767	643	5	106	106	NUM
taxlaw-13767	643	6	tejvan	tejvan	NOUN
taxlaw-13767	643	7	pettinger	pettinger	NOUN
taxlaw-13767	643	8	,	,	PUNCT
taxlaw-13767	643	9	diminishing	diminish	VERB
taxlaw-13767	643	10	marginal	marginal	ADJ
taxlaw-13767	643	11	utility	utility	NOUN
taxlaw-13767	643	12	of	of	ADP
taxlaw-13767	643	13	income	income	NOUN
taxlaw-13767	643	14	&	&	CCONJ
taxlaw-13767	643	15	wealth	wealth	PROPN
taxlaw-13767	643	16	,	,	PUNCT
taxlaw-13767	643	17	econ	econ	PROPN
taxlaw-13767	643	18	.	.	PUNCT
taxlaw-13767	643	19	help	help	NOUN
taxlaw-13767	643	20	(	(	PUNCT
taxlaw-13767	643	21	jan	jan	PROPN
taxlaw-13767	643	22	.	.	PROPN
taxlaw-13767	643	23	18	18	NUM
taxlaw-13767	643	24	,	,	PUNCT
taxlaw-13767	643	25	2018	2018	NUM
taxlaw-13767	643	26	)	)	PUNCT
taxlaw-13767	643	27	,	,	PUNCT
taxlaw-13767	644	1	https://www.economicshelp.org/blog/12309/concepts/diminishing-marginal-utility-of-incomeand-wealth/	https://www.economicshelp.org/blog/12309/concepts/diminishing-marginal-utility-of-incomeand-wealth/	X
taxlaw-13767	645	1	[	[	X
taxlaw-13767	645	2	https://perma.cc/r2tq-tkvs	https://perma.cc/r2tq-tkvs	NOUN
taxlaw-13767	645	3	]	]	PUNCT
taxlaw-13767	645	4	.	.	PUNCT
taxlaw-13767	646	1	107	107	NUM
taxlaw-13767	646	2	see	see	VERB
taxlaw-13767	646	3	kahn	kahn	PROPN
taxlaw-13767	646	4	,	,	PUNCT
taxlaw-13767	646	5	supra	supra	PROPN
taxlaw-13767	646	6	note	note	PROPN
taxlaw-13767	646	7	99	99	NUM
taxlaw-13767	646	8	,	,	PUNCT
taxlaw-13767	646	9	at	at	ADP
taxlaw-13767	646	10	25	25	NUM
taxlaw-13767	646	11	-	-	SYM
taxlaw-13767	646	12	35	35	NUM
taxlaw-13767	646	13	.	.	PUNCT
taxlaw-13767	646	14	https://perma.cc/r2tq-tkvs	https://perma.cc/r2tq-tkvs	NOUN
taxlaw-13767	646	15	156	156	NUM
taxlaw-13767	646	16	columbia	columbia	PROPN
taxlaw-13767	646	17	journal	journal	PROPN
taxlaw-13767	646	18	of	of	ADP
taxlaw-13767	646	19	tax	tax	NOUN
taxlaw-13767	646	20	law	law	NOUN
taxlaw-13767	646	21	[	[	X
taxlaw-13767	646	22	vol	vol	NOUN
taxlaw-13767	646	23	.	.	PUNCT
taxlaw-13767	647	1	16:2	16:2	NUM
taxlaw-13767	647	2	reach	reach	VERB
taxlaw-13767	647	3	before	before	SCONJ
taxlaw-13767	647	4	they	they	PRON
taxlaw-13767	647	5	can	can	AUX
taxlaw-13767	647	6	begin	begin	VERB
taxlaw-13767	647	7	deducting	deduct	VERB
taxlaw-13767	647	8	medical	medical	ADJ
taxlaw-13767	647	9	expenses.108	expenses.108	PROPN
taxlaw-13767	647	10	congress	congress	PROPN
taxlaw-13767	647	11	is	be	AUX
taxlaw-13767	647	12	aware	aware	ADJ
taxlaw-13767	647	13	however	however	ADV
taxlaw-13767	647	14	that	that	SCONJ
taxlaw-13767	647	15	taxpayers	taxpayer	NOUN
taxlaw-13767	647	16	may	may	AUX
taxlaw-13767	647	17	have	have	VERB
taxlaw-13767	647	18	more	more	ADJ
taxlaw-13767	647	19	medical	medical	ADJ
taxlaw-13767	647	20	expenses	expense	NOUN
taxlaw-13767	647	21	than	than	ADP
taxlaw-13767	647	22	the	the	DET
taxlaw-13767	647	23	default	default	NOUN
taxlaw-13767	647	24	curve	curve	NOUN
taxlaw-13767	647	25	assumes	assume	VERB
taxlaw-13767	647	26	and	and	CCONJ
taxlaw-13767	647	27	thus	thus	ADV
taxlaw-13767	647	28	an	an	DET
taxlaw-13767	647	29	adjustment	adjustment	NOUN
taxlaw-13767	647	30	is	be	AUX
taxlaw-13767	647	31	made	make	VERB
taxlaw-13767	647	32	through	through	ADP
taxlaw-13767	647	33	the	the	DET
taxlaw-13767	647	34	use	use	NOUN
taxlaw-13767	647	35	of	of	ADP
taxlaw-13767	647	36	a	a	DET
taxlaw-13767	647	37	deduction	deduction	NOUN
taxlaw-13767	647	38	—	—	PUNCT
taxlaw-13767	647	39	essentially	essentially	ADV
taxlaw-13767	647	40	an	an	DET
taxlaw-13767	647	41	increase	increase	NOUN
taxlaw-13767	647	42	in	in	ADP
taxlaw-13767	647	43	the	the	DET
taxlaw-13767	647	44	zero	zero	NUM
taxlaw-13767	647	45	-	-	PUNCT
taxlaw-13767	647	46	rate	rate	NOUN
taxlaw-13767	647	47	bracket	bracket	NOUN
taxlaw-13767	647	48	.	.	PUNCT
taxlaw-13767	648	1	of	of	ADP
taxlaw-13767	648	2	course	course	ADV
taxlaw-13767	648	3	,	,	PUNCT
taxlaw-13767	648	4	this	this	DET
taxlaw-13767	648	5	argument	argument	NOUN
taxlaw-13767	648	6	could	could	AUX
taxlaw-13767	648	7	be	be	AUX
taxlaw-13767	648	8	used	use	VERB
taxlaw-13767	648	9	to	to	PART
taxlaw-13767	648	10	justify	justify	VERB
taxlaw-13767	648	11	a	a	DET
taxlaw-13767	648	12	deduction	deduction	NOUN
taxlaw-13767	648	13	for	for	ADP
taxlaw-13767	648	14	any	any	DET
taxlaw-13767	648	15	expense	expense	NOUN
taxlaw-13767	648	16	.	.	PUNCT
taxlaw-13767	649	1	if	if	SCONJ
taxlaw-13767	649	2	a	a	PRON
taxlaw-13767	649	3	had	have	AUX
taxlaw-13767	649	4	spent	spend	VERB
taxlaw-13767	649	5	$	$	SYM
taxlaw-13767	649	6	75,000	75,000	NUM
taxlaw-13767	649	7	on	on	ADP
taxlaw-13767	649	8	a	a	DET
taxlaw-13767	649	9	luxury	luxury	NOUN
taxlaw-13767	649	10	vacation	vacation	NOUN
taxlaw-13767	649	11	,	,	PUNCT
taxlaw-13767	649	12	the	the	DET
taxlaw-13767	649	13	remaining	remain	VERB
taxlaw-13767	649	14	$	$	SYM
taxlaw-13767	649	15	25,000	25,000	NUM
taxlaw-13767	649	16	will	will	AUX
taxlaw-13767	649	17	provide	provide	VERB
taxlaw-13767	649	18	more	more	ADJ
taxlaw-13767	649	19	utility	utility	NOUN
taxlaw-13767	649	20	than	than	SCONJ
taxlaw-13767	649	21	if	if	SCONJ
taxlaw-13767	649	22	a	a	PRON
taxlaw-13767	649	23	had	have	AUX
taxlaw-13767	649	24	not	not	PART
taxlaw-13767	649	25	spent	spend	VERB
taxlaw-13767	649	26	the	the	DET
taxlaw-13767	649	27	money	money	NOUN
taxlaw-13767	649	28	on	on	ADP
taxlaw-13767	649	29	travel	travel	NOUN
taxlaw-13767	649	30	.	.	PUNCT
taxlaw-13767	650	1	should	should	AUX
taxlaw-13767	650	2	congress	congress	PROPN
taxlaw-13767	650	3	provide	provide	VERB
taxlaw-13767	650	4	a	a	DET
taxlaw-13767	650	5	deduction	deduction	NOUN
taxlaw-13767	650	6	for	for	ADP
taxlaw-13767	650	7	all	all	DET
taxlaw-13767	650	8	expenditures	expenditure	NOUN
taxlaw-13767	650	9	?	?	PUNCT
taxlaw-13767	651	1	the	the	DET
taxlaw-13767	651	2	answer	answer	NOUN
taxlaw-13767	651	3	of	of	ADP
taxlaw-13767	651	4	course	course	NOUN
taxlaw-13767	651	5	is	be	AUX
taxlaw-13767	651	6	no	no	PRON
taxlaw-13767	651	7	—	—	PUNCT
taxlaw-13767	651	8	this	this	DET
taxlaw-13767	651	9	adjustment	adjustment	NOUN
taxlaw-13767	651	10	to	to	ADP
taxlaw-13767	651	11	the	the	DET
taxlaw-13767	651	12	utility	utility	NOUN
taxlaw-13767	651	13	curve	curve	NOUN
taxlaw-13767	651	14	argument	argument	NOUN
taxlaw-13767	651	15	applies	apply	VERB
taxlaw-13767	651	16	only	only	ADV
taxlaw-13767	651	17	to	to	ADP
taxlaw-13767	651	18	expenditures	expenditure	NOUN
taxlaw-13767	651	19	that	that	SCONJ
taxlaw-13767	651	20	congress	congress	PROPN
taxlaw-13767	651	21	has	have	AUX
taxlaw-13767	651	22	decided	decide	VERB
taxlaw-13767	651	23	should	should	AUX
taxlaw-13767	651	24	require	require	VERB
taxlaw-13767	651	25	an	an	DET
taxlaw-13767	651	26	adjustment	adjustment	NOUN
taxlaw-13767	651	27	to	to	ADP
taxlaw-13767	651	28	the	the	DET
taxlaw-13767	651	29	graduated	graduated	ADJ
taxlaw-13767	651	30	-	-	PUNCT
taxlaw-13767	651	31	rate	rate	NOUN
taxlaw-13767	651	32	progressive	progressive	ADJ
taxlaw-13767	651	33	tax	tax	NOUN
taxlaw-13767	651	34	structure	structure	NOUN
taxlaw-13767	651	35	.	.	PUNCT
taxlaw-13767	652	1	unsurprisingly	unsurprisingly	ADV
taxlaw-13767	652	2	,	,	PUNCT
taxlaw-13767	652	3	luxury	luxury	NOUN
taxlaw-13767	652	4	travel	travel	NOUN
taxlaw-13767	652	5	is	be	AUX
taxlaw-13767	652	6	not	not	PART
taxlaw-13767	652	7	something	something	PRON
taxlaw-13767	652	8	that	that	PRON
taxlaw-13767	652	9	congress	congress	PROPN
taxlaw-13767	652	10	has	have	AUX
taxlaw-13767	652	11	felt	feel	VERB
taxlaw-13767	652	12	justifies	justify	VERB
taxlaw-13767	652	13	the	the	DET
taxlaw-13767	652	14	need	need	NOUN
taxlaw-13767	652	15	to	to	PART
taxlaw-13767	652	16	increase	increase	VERB
taxlaw-13767	652	17	a	a	DET
taxlaw-13767	652	18	taxpayer	taxpayer	NOUN
taxlaw-13767	652	19	’s	’s	PART
taxlaw-13767	652	20	zero	zero	NUM
taxlaw-13767	652	21	-	-	PUNCT
taxlaw-13767	652	22	rate	rate	NOUN
taxlaw-13767	652	23	bracket	bracket	NOUN
taxlaw-13767	652	24	to	to	ADP
taxlaw-13767	652	25	accommodate.109	accommodate.109	NOUN
taxlaw-13767	652	26	let	let	VERB
taxlaw-13767	652	27	us	we	PRON
taxlaw-13767	652	28	then	then	ADV
taxlaw-13767	652	29	return	return	VERB
taxlaw-13767	652	30	to	to	ADP
taxlaw-13767	652	31	the	the	DET
taxlaw-13767	652	32	alimony	alimony	NOUN
taxlaw-13767	652	33	deduction	deduction	NOUN
taxlaw-13767	652	34	.	.	PUNCT
taxlaw-13767	653	1	should	should	AUX
taxlaw-13767	653	2	a	a	DET
taxlaw-13767	653	3	deduction	deduction	NOUN
taxlaw-13767	653	4	be	be	AUX
taxlaw-13767	653	5	provided	provide	VERB
taxlaw-13767	653	6	to	to	ADP
taxlaw-13767	653	7	the	the	DET
taxlaw-13767	653	8	payor	payor	NOUN
taxlaw-13767	653	9	-	-	PUNCT
taxlaw-13767	653	10	spouse	spouse	NOUN
taxlaw-13767	653	11	for	for	ADP
taxlaw-13767	653	12	the	the	DET
taxlaw-13767	653	13	payment	payment	NOUN
taxlaw-13767	653	14	of	of	ADP
taxlaw-13767	653	15	alimony	alimony	NOUN
taxlaw-13767	653	16	?	?	PUNCT
taxlaw-13767	654	1	as	as	SCONJ
taxlaw-13767	654	2	we	we	PRON
taxlaw-13767	654	3	have	have	AUX
taxlaw-13767	654	4	stated	state	VERB
taxlaw-13767	654	5	,	,	PUNCT
taxlaw-13767	654	6	we	we	PRON
taxlaw-13767	654	7	believe	believe	VERB
taxlaw-13767	654	8	that	that	PRON
taxlaw-13767	654	9	is	be	AUX
taxlaw-13767	654	10	the	the	DET
taxlaw-13767	654	11	correct	correct	ADJ
taxlaw-13767	654	12	result	result	NOUN
taxlaw-13767	654	13	and	and	CCONJ
taxlaw-13767	654	14	that	that	SCONJ
taxlaw-13767	654	15	an	an	DET
taxlaw-13767	654	16	adjustment	adjustment	NOUN
taxlaw-13767	654	17	to	to	ADP
taxlaw-13767	654	18	the	the	DET
taxlaw-13767	654	19	payor	payor	NOUN
taxlaw-13767	654	20	-	-	PUNCT
taxlaw-13767	654	21	spouse	spouse	NOUN
taxlaw-13767	654	22	’s	’s	PART
taxlaw-13767	654	23	graduated	graduate	VERB
taxlaw-13767	654	24	rate	rate	NOUN
taxlaw-13767	654	25	utility	utility	NOUN
taxlaw-13767	654	26	curve	curve	NOUN
taxlaw-13767	654	27	is	be	AUX
taxlaw-13767	654	28	appropriate	appropriate	ADJ
taxlaw-13767	654	29	in	in	ADP
taxlaw-13767	654	30	this	this	DET
taxlaw-13767	654	31	situation	situation	NOUN
taxlaw-13767	654	32	.	.	PUNCT
taxlaw-13767	655	1	return	return	VERB
taxlaw-13767	655	2	to	to	ADP
taxlaw-13767	655	3	our	our	PRON
taxlaw-13767	655	4	previous	previous	ADJ
taxlaw-13767	655	5	example	example	NOUN
taxlaw-13767	655	6	with	with	ADP
taxlaw-13767	655	7	taxpayers	taxpayer	NOUN
taxlaw-13767	655	8	a	a	PRON
taxlaw-13767	655	9	and	and	CCONJ
taxlaw-13767	655	10	b	b	NOUN
taxlaw-13767	655	11	,	,	PUNCT
taxlaw-13767	655	12	but	but	CCONJ
taxlaw-13767	655	13	this	this	DET
taxlaw-13767	655	14	time	time	NOUN
taxlaw-13767	655	15	b	b	NOUN
taxlaw-13767	655	16	does	do	AUX
taxlaw-13767	655	17	not	not	PART
taxlaw-13767	655	18	have	have	VERB
taxlaw-13767	655	19	medical	medical	ADJ
taxlaw-13767	655	20	expenses	expense	NOUN
taxlaw-13767	655	21	.	.	PUNCT
taxlaw-13767	656	1	instead	instead	ADV
taxlaw-13767	656	2	,	,	PUNCT
taxlaw-13767	656	3	b	b	PROPN
taxlaw-13767	656	4	pays	pay	VERB
taxlaw-13767	656	5	$	$	SYM
taxlaw-13767	656	6	25,000	25,000	NUM
taxlaw-13767	656	7	in	in	ADP
taxlaw-13767	656	8	alimony	alimony	NOUN
taxlaw-13767	656	9	to	to	ADP
taxlaw-13767	656	10	his	his	PRON
taxlaw-13767	656	11	ex	ex	NOUN
taxlaw-13767	656	12	-	-	NOUN
taxlaw-13767	656	13	spouse	spouse	NOUN
taxlaw-13767	656	14	.	.	PUNCT
taxlaw-13767	657	1	do	do	AUX
taxlaw-13767	657	2	a	a	PRON
taxlaw-13767	657	3	and	and	CCONJ
taxlaw-13767	657	4	b	b	NOUN
taxlaw-13767	657	5	have	have	VERB
taxlaw-13767	657	6	the	the	DET
taxlaw-13767	657	7	same	same	ADJ
taxlaw-13767	657	8	rough	rough	ADJ
taxlaw-13767	657	9	utility	utility	NOUN
taxlaw-13767	657	10	curve	curve	NOUN
taxlaw-13767	657	11	for	for	ADP
taxlaw-13767	657	12	the	the	DET
taxlaw-13767	657	13	income	income	NOUN
taxlaw-13767	657	14	that	that	PRON
taxlaw-13767	657	15	they	they	PRON
taxlaw-13767	657	16	earn	earn	VERB
taxlaw-13767	657	17	that	that	DET
taxlaw-13767	657	18	year	year	NOUN
taxlaw-13767	657	19	?	?	PUNCT
taxlaw-13767	658	1	without	without	ADP
taxlaw-13767	658	2	a	a	DET
taxlaw-13767	658	3	deduction	deduction	NOUN
taxlaw-13767	658	4	for	for	ADP
taxlaw-13767	658	5	the	the	DET
taxlaw-13767	658	6	alimony	alimony	NOUN
taxlaw-13767	658	7	payment	payment	NOUN
taxlaw-13767	658	8	,	,	PUNCT
taxlaw-13767	658	9	the	the	DET
taxlaw-13767	658	10	tax	tax	NOUN
taxlaw-13767	658	11	system	system	NOUN
taxlaw-13767	658	12	is	be	AUX
taxlaw-13767	658	13	treating	treat	VERB
taxlaw-13767	658	14	them	they	PRON
taxlaw-13767	658	15	the	the	DET
taxlaw-13767	658	16	same	same	ADJ
taxlaw-13767	658	17	.	.	PUNCT
taxlaw-13767	659	1	we	we	PRON
taxlaw-13767	659	2	believe	believe	VERB
taxlaw-13767	659	3	that	that	SCONJ
taxlaw-13767	659	4	the	the	DET
taxlaw-13767	659	5	system	system	NOUN
taxlaw-13767	659	6	should	should	AUX
taxlaw-13767	659	7	account	account	VERB
taxlaw-13767	659	8	for	for	ADP
taxlaw-13767	659	9	that	that	DET
taxlaw-13767	659	10	payment	payment	NOUN
taxlaw-13767	659	11	by	by	ADP
taxlaw-13767	659	12	providing	provide	VERB
taxlaw-13767	659	13	a	a	DET
taxlaw-13767	659	14	deduction	deduction	NOUN
taxlaw-13767	659	15	,	,	PUNCT
taxlaw-13767	659	16	thereby	thereby	ADV
taxlaw-13767	659	17	adjusting	adjust	VERB
taxlaw-13767	659	18	the	the	DET
taxlaw-13767	659	19	utility	utility	NOUN
taxlaw-13767	659	20	curve	curve	NOUN
taxlaw-13767	659	21	of	of	ADP
taxlaw-13767	659	22	taxpayer	taxpayer	PROPN
taxlaw-13767	659	23	b.	b.	PROPN
taxlaw-13767	659	24	indeed	indeed	ADV
taxlaw-13767	659	25	,	,	PUNCT
taxlaw-13767	659	26	the	the	DET
taxlaw-13767	659	27	argument	argument	NOUN
taxlaw-13767	659	28	for	for	ADP
taxlaw-13767	659	29	a	a	DET
taxlaw-13767	659	30	deduction	deduction	NOUN
taxlaw-13767	659	31	in	in	ADP
taxlaw-13767	659	32	the	the	DET
taxlaw-13767	659	33	case	case	NOUN
taxlaw-13767	659	34	of	of	ADP
taxlaw-13767	659	35	alimony	alimony	NOUN
taxlaw-13767	659	36	is	be	AUX
taxlaw-13767	659	37	even	even	ADV
taxlaw-13767	659	38	stronger	strong	ADJ
taxlaw-13767	659	39	than	than	ADP
taxlaw-13767	659	40	the	the	DET
taxlaw-13767	659	41	one	one	NOUN
taxlaw-13767	659	42	for	for	ADP
taxlaw-13767	659	43	the	the	DET
taxlaw-13767	659	44	medical	medical	ADJ
taxlaw-13767	659	45	expense	expense	NOUN
taxlaw-13767	659	46	deduction	deduction	NOUN
taxlaw-13767	659	47	because	because	SCONJ
taxlaw-13767	659	48	in	in	ADP
taxlaw-13767	659	49	the	the	DET
taxlaw-13767	659	50	alimony	alimony	NOUN
taxlaw-13767	659	51	situation	situation	NOUN
taxlaw-13767	659	52	,	,	PUNCT
taxlaw-13767	659	53	there	there	PRON
taxlaw-13767	659	54	is	be	VERB
taxlaw-13767	659	55	no	no	DET
taxlaw-13767	659	56	consumption	consumption	NOUN
taxlaw-13767	659	57	by	by	ADP
taxlaw-13767	659	58	the	the	DET
taxlaw-13767	659	59	payor	payor	NOUN
taxlaw-13767	659	60	-	-	PUNCT
taxlaw-13767	659	61	spouse	spouse	NOUN
taxlaw-13767	659	62	.	.	PUNCT
taxlaw-13767	660	1	it	it	PRON
taxlaw-13767	660	2	is	be	AUX
taxlaw-13767	660	3	fairer	fair	ADJ
taxlaw-13767	660	4	to	to	PART
taxlaw-13767	660	5	tax	tax	VERB
taxlaw-13767	660	6	b	b	NOUN
taxlaw-13767	660	7	similar	similar	ADJ
taxlaw-13767	660	8	to	to	ADP
taxlaw-13767	660	9	a	a	DET
taxlaw-13767	660	10	taxpayer	taxpayer	NOUN
taxlaw-13767	660	11	who	who	PRON
taxlaw-13767	660	12	makes	make	VERB
taxlaw-13767	660	13	$	$	SYM
taxlaw-13767	660	14	75,000	75,000	NUM
taxlaw-13767	660	15	rather	rather	ADV
taxlaw-13767	660	16	than	than	ADP
taxlaw-13767	660	17	a	a	DET
taxlaw-13767	660	18	taxpayer	taxpayer	NOUN
taxlaw-13767	660	19	who	who	PRON
taxlaw-13767	660	20	makes	make	VERB
taxlaw-13767	660	21	$	$	SYM
taxlaw-13767	660	22	100,000	100,000	NUM
taxlaw-13767	660	23	and	and	CCONJ
taxlaw-13767	660	24	does	do	AUX
taxlaw-13767	660	25	not	not	PART
taxlaw-13767	660	26	have	have	VERB
taxlaw-13767	660	27	to	to	PART
taxlaw-13767	660	28	make	make	VERB
taxlaw-13767	660	29	any	any	DET
taxlaw-13767	660	30	alimony	alimony	NOUN
taxlaw-13767	660	31	payments	payment	NOUN
taxlaw-13767	660	32	.	.	PUNCT
taxlaw-13767	661	1	the	the	DET
taxlaw-13767	661	2	tax	tax	NOUN
taxlaw-13767	661	3	system	system	NOUN
taxlaw-13767	661	4	should	should	AUX
taxlaw-13767	661	5	adjust	adjust	VERB
taxlaw-13767	661	6	the	the	DET
taxlaw-13767	661	7	payor	payor	NOUN
taxlaw-13767	661	8	-	-	PUNCT
taxlaw-13767	661	9	spouse	spouse	NOUN
taxlaw-13767	661	10	’s	’s	PART
taxlaw-13767	661	11	brackets	bracket	NOUN
taxlaw-13767	661	12	by	by	ADP
taxlaw-13767	661	13	applying	apply	VERB
taxlaw-13767	661	14	a	a	DET
taxlaw-13767	661	15	zero	zero	NUM
taxlaw-13767	661	16	-	-	PUNCT
taxlaw-13767	661	17	rate	rate	NOUN
taxlaw-13767	661	18	bracket	bracket	NOUN
taxlaw-13767	661	19	to	to	ADP
taxlaw-13767	661	20	the	the	DET
taxlaw-13767	661	21	alimony	alimony	NOUN
taxlaw-13767	661	22	paid	pay	VERB
taxlaw-13767	661	23	.	.	PUNCT
taxlaw-13767	662	1	note	note	VERB
taxlaw-13767	662	2	that	that	SCONJ
taxlaw-13767	662	3	this	this	DET
taxlaw-13767	662	4	argument	argument	NOUN
taxlaw-13767	662	5	does	do	AUX
taxlaw-13767	662	6	not	not	PART
taxlaw-13767	662	7	apply	apply	VERB
taxlaw-13767	662	8	to	to	ADP
taxlaw-13767	662	9	child	child	NOUN
taxlaw-13767	662	10	support	support	NOUN
taxlaw-13767	662	11	payments	payment	NOUN
taxlaw-13767	662	12	and	and	CCONJ
taxlaw-13767	662	13	thus	thus	ADV
taxlaw-13767	662	14	such	such	ADJ
taxlaw-13767	662	15	payments	payment	NOUN
taxlaw-13767	662	16	do	do	AUX
taxlaw-13767	662	17	not	not	PART
taxlaw-13767	662	18	warrant	warrant	VERB
taxlaw-13767	662	19	a	a	DET
taxlaw-13767	662	20	deduction	deduction	NOUN
taxlaw-13767	662	21	under	under	ADP
taxlaw-13767	662	22	this	this	DET
taxlaw-13767	662	23	line	line	NOUN
taxlaw-13767	662	24	of	of	ADP
taxlaw-13767	662	25	reasoning	reasoning	NOUN
taxlaw-13767	662	26	.	.	PUNCT
taxlaw-13767	663	1	it	it	PRON
taxlaw-13767	663	2	is	be	AUX
taxlaw-13767	663	3	the	the	DET
taxlaw-13767	663	4	payor	payor	NOUN
taxlaw-13767	663	5	-	-	PUNCT
taxlaw-13767	663	6	spouse	spouse	NOUN
taxlaw-13767	663	7	’s	’s	PART
taxlaw-13767	663	8	obligation	obligation	NOUN
taxlaw-13767	663	9	to	to	PART
taxlaw-13767	663	10	support	support	VERB
taxlaw-13767	663	11	his	his	PRON
taxlaw-13767	663	12	or	or	CCONJ
taxlaw-13767	663	13	her	her	PRON
taxlaw-13767	663	14	children	child	NOUN
taxlaw-13767	663	15	,	,	PUNCT
taxlaw-13767	663	16	and	and	CCONJ
taxlaw-13767	663	17	the	the	DET
taxlaw-13767	663	18	graduated	graduate	VERB
taxlaw-13767	663	19	rate	rate	NOUN
taxlaw-13767	663	20	structure	structure	NOUN
taxlaw-13767	663	21	builds	build	VERB
taxlaw-13767	663	22	such	such	ADJ
taxlaw-13767	663	23	support	support	NOUN
taxlaw-13767	663	24	into	into	ADP
taxlaw-13767	663	25	the	the	DET
taxlaw-13767	663	26	rates	rate	NOUN
taxlaw-13767	663	27	and	and	CCONJ
taxlaw-13767	663	28	brackets	bracket	NOUN
taxlaw-13767	663	29	.	.	PUNCT
taxlaw-13767	664	1	no	no	DET
taxlaw-13767	664	2	adjustment	adjustment	NOUN
taxlaw-13767	664	3	should	should	AUX
taxlaw-13767	664	4	be	be	AUX
taxlaw-13767	664	5	made	make	VERB
taxlaw-13767	664	6	for	for	ADP
taxlaw-13767	664	7	such	such	ADJ
taxlaw-13767	664	8	payments	payment	NOUN
taxlaw-13767	664	9	since	since	SCONJ
taxlaw-13767	664	10	they	they	PRON
taxlaw-13767	664	11	are	be	AUX
taxlaw-13767	664	12	already	already	ADV
taxlaw-13767	664	13	baked	bake	VERB
taxlaw-13767	664	14	in	in	ADP
taxlaw-13767	664	15	the	the	DET
taxlaw-13767	664	16	cake	cake	NOUN
taxlaw-13767	664	17	,	,	PUNCT
taxlaw-13767	664	18	as	as	SCONJ
taxlaw-13767	664	19	it	it	PRON
taxlaw-13767	664	20	were	be	AUX
taxlaw-13767	664	21	.	.	PUNCT
taxlaw-13767	665	1	if	if	SCONJ
taxlaw-13767	665	2	a	a	PRON
taxlaw-13767	665	3	(	(	PUNCT
taxlaw-13767	665	4	who	who	PRON
taxlaw-13767	665	5	is	be	AUX
taxlaw-13767	665	6	still	still	ADV
taxlaw-13767	665	7	married	married	ADJ
taxlaw-13767	665	8	)	)	PUNCT
taxlaw-13767	665	9	and	and	CCONJ
taxlaw-13767	665	10	b	b	X
taxlaw-13767	665	11	(	(	PUNCT
taxlaw-13767	665	12	who	who	PRON
taxlaw-13767	665	13	is	be	AUX
taxlaw-13767	665	14	divorced	divorce	VERB
taxlaw-13767	665	15	)	)	PUNCT
taxlaw-13767	665	16	each	each	PRON
taxlaw-13767	665	17	make	make	VERB
taxlaw-13767	665	18	$	$	SYM
taxlaw-13767	665	19	100,000	100,000	NUM
taxlaw-13767	665	20	and	and	CCONJ
taxlaw-13767	665	21	each	each	PRON
taxlaw-13767	665	22	spend	spend	VERB
taxlaw-13767	665	23	$	$	SYM
taxlaw-13767	665	24	25,000	25,000	NUM
taxlaw-13767	665	25	on	on	ADP
taxlaw-13767	665	26	their	their	PRON
taxlaw-13767	665	27	children	child	NOUN
taxlaw-13767	665	28	(	(	PUNCT
taxlaw-13767	665	29	a	a	DET
taxlaw-13767	665	30	spending	spending	NOUN
taxlaw-13767	665	31	directly	directly	ADV
taxlaw-13767	665	32	and	and	CCONJ
taxlaw-13767	665	33	b	b	NOUN
taxlaw-13767	665	34	making	make	VERB
taxlaw-13767	665	35	a	a	DET
taxlaw-13767	665	36	child	child	NOUN
taxlaw-13767	665	37	support	support	NOUN
taxlaw-13767	665	38	108	108	NUM
taxlaw-13767	665	39	i	i	PRON
taxlaw-13767	665	40	d.	d.	PROPN
taxlaw-13767	665	41	at	at	ADP
taxlaw-13767	665	42	28	28	NUM
taxlaw-13767	665	43	(	(	PUNCT
taxlaw-13767	665	44	“	"	PUNCT
taxlaw-13767	665	45	since	since	SCONJ
taxlaw-13767	665	46	most	most	ADJ
taxlaw-13767	665	47	individuals	individual	NOUN
taxlaw-13767	665	48	suffer	suffer	VERB
taxlaw-13767	665	49	minor	minor	ADJ
taxlaw-13767	665	50	illnesses	illness	NOUN
taxlaw-13767	665	51	from	from	ADP
taxlaw-13767	665	52	time	time	NOUN
taxlaw-13767	665	53	to	to	ADP
taxlaw-13767	665	54	time	time	NOUN
taxlaw-13767	665	55	,	,	PUNCT
taxlaw-13767	665	56	a	a	DET
taxlaw-13767	665	57	certain	certain	ADJ
taxlaw-13767	665	58	amount	amount	NOUN
taxlaw-13767	665	59	of	of	ADP
taxlaw-13767	665	60	medical	medical	ADJ
taxlaw-13767	665	61	expense	expense	NOUN
taxlaw-13767	665	62	is	be	AUX
taxlaw-13767	665	63	accommodated	accommodate	VERB
taxlaw-13767	665	64	in	in	ADP
taxlaw-13767	665	65	the	the	DET
taxlaw-13767	665	66	rate	rate	NOUN
taxlaw-13767	665	67	schedule	schedule	NOUN
taxlaw-13767	665	68	as	as	ADP
taxlaw-13767	665	69	part	part	NOUN
taxlaw-13767	665	70	of	of	ADP
taxlaw-13767	665	71	ordinary	ordinary	ADJ
taxlaw-13767	665	72	living	living	NOUN
taxlaw-13767	665	73	expenses	expense	NOUN
taxlaw-13767	665	74	.	.	PUNCT
taxlaw-13767	665	75	”	"	PUNCT
taxlaw-13767	665	76	)	)	PUNCT
taxlaw-13767	665	77	.	.	PUNCT
taxlaw-13767	666	1	the	the	DET
taxlaw-13767	666	2	current	current	ADJ
taxlaw-13767	666	3	floor	floor	NOUN
taxlaw-13767	666	4	for	for	ADP
taxlaw-13767	666	5	medical	medical	ADJ
taxlaw-13767	666	6	expenses	expense	NOUN
taxlaw-13767	666	7	is	be	AUX
taxlaw-13767	666	8	7.5	7.5	NUM
taxlaw-13767	666	9	%	%	NOUN
taxlaw-13767	666	10	of	of	ADP
taxlaw-13767	666	11	a	a	DET
taxlaw-13767	666	12	taxpayer	taxpayer	NOUN
taxlaw-13767	666	13	’s	’s	PART
taxlaw-13767	666	14	adjusted	adjust	VERB
taxlaw-13767	666	15	gross	gross	ADJ
taxlaw-13767	666	16	income	income	NOUN
taxlaw-13767	666	17	(	(	PUNCT
taxlaw-13767	666	18	agi	agi	NOUN
taxlaw-13767	666	19	)	)	PUNCT
taxlaw-13767	666	20	.	.	PUNCT
taxlaw-13767	667	1	i.r.c	i.r.c	NOUN
taxlaw-13767	667	2	.	.	PUNCT
taxlaw-13767	668	1	§	§	PROPN
taxlaw-13767	668	2	213(a	213(a	PROPN
taxlaw-13767	668	3	)	)	PUNCT
taxlaw-13767	668	4	.	.	PUNCT
taxlaw-13767	669	1	an	an	DET
taxlaw-13767	669	2	agi	agi	NOUN
taxlaw-13767	669	3	percentage	percentage	NOUN
taxlaw-13767	669	4	floor	floor	NOUN
taxlaw-13767	669	5	(	(	PUNCT
taxlaw-13767	669	6	rather	rather	ADV
taxlaw-13767	669	7	than	than	ADP
taxlaw-13767	669	8	a	a	DET
taxlaw-13767	669	9	flat	flat	ADJ
taxlaw-13767	669	10	amount	amount	NOUN
taxlaw-13767	669	11	)	)	PUNCT
taxlaw-13767	669	12	allows	allow	VERB
taxlaw-13767	669	13	for	for	ADP
taxlaw-13767	669	14	the	the	DET
taxlaw-13767	669	15	fact	fact	NOUN
taxlaw-13767	669	16	that	that	SCONJ
taxlaw-13767	669	17	wealthier	wealthy	ADJ
taxlaw-13767	669	18	taxpayers	taxpayer	NOUN
taxlaw-13767	669	19	may	may	AUX
taxlaw-13767	669	20	have	have	AUX
taxlaw-13767	669	21	more	more	ADV
taxlaw-13767	669	22	disposable	disposable	ADJ
taxlaw-13767	669	23	to	to	PART
taxlaw-13767	669	24	spend	spend	VERB
taxlaw-13767	669	25	on	on	ADP
taxlaw-13767	669	26	medical	medical	ADJ
taxlaw-13767	669	27	expenses	expense	NOUN
taxlaw-13767	669	28	and	and	CCONJ
taxlaw-13767	669	29	that	that	SCONJ
taxlaw-13767	669	30	some	some	DET
taxlaw-13767	669	31	medical	medical	ADJ
taxlaw-13767	669	32	expenses	expense	NOUN
taxlaw-13767	669	33	may	may	AUX
taxlaw-13767	669	34	have	have	VERB
taxlaw-13767	669	35	pleasurable	pleasurable	ADJ
taxlaw-13767	669	36	aspects	aspect	NOUN
taxlaw-13767	669	37	and	and	CCONJ
taxlaw-13767	669	38	so	so	ADV
taxlaw-13767	669	39	the	the	DET
taxlaw-13767	669	40	wealthy	wealthy	ADJ
taxlaw-13767	669	41	are	be	AUX
taxlaw-13767	669	42	more	more	ADV
taxlaw-13767	669	43	likely	likely	ADJ
taxlaw-13767	669	44	to	to	PART
taxlaw-13767	669	45	use	use	VERB
taxlaw-13767	669	46	them	they	PRON
taxlaw-13767	669	47	.	.	PUNCT
taxlaw-13767	670	1	kahn	kahn	PROPN
taxlaw-13767	670	2	,	,	PUNCT
taxlaw-13767	670	3	supra	supra	PROPN
taxlaw-13767	670	4	note	note	PROPN
taxlaw-13767	670	5	99	99	NUM
taxlaw-13767	670	6	,	,	PUNCT
taxlaw-13767	670	7	at	at	ADP
taxlaw-13767	670	8	29	29	NUM
taxlaw-13767	670	9	.	.	PUNCT
taxlaw-13767	671	1	109	109	NUM
taxlaw-13767	671	2	kahn	kahn	PROPN
taxlaw-13767	671	3	,	,	PUNCT
taxlaw-13767	671	4	supra	supra	PROPN
taxlaw-13767	671	5	note	note	PROPN
taxlaw-13767	671	6	99	99	NUM
taxlaw-13767	671	7	,	,	PUNCT
taxlaw-13767	671	8	at	at	ADP
taxlaw-13767	671	9	29	29	NUM
taxlaw-13767	671	10	(	(	PUNCT
taxlaw-13767	671	11	“	"	PUNCT
taxlaw-13767	671	12	adjustments	adjustment	NOUN
taxlaw-13767	671	13	are	be	AUX
taxlaw-13767	671	14	made	make	VERB
taxlaw-13767	671	15	only	only	ADV
taxlaw-13767	671	16	for	for	ADP
taxlaw-13767	671	17	those	those	DET
taxlaw-13767	671	18	events	event	NOUN
taxlaw-13767	671	19	or	or	CCONJ
taxlaw-13767	671	20	conditions	condition	NOUN
taxlaw-13767	671	21	that	that	PRON
taxlaw-13767	671	22	elicit	elicit	VERB
taxlaw-13767	671	23	the	the	DET
taxlaw-13767	671	24	view	view	NOUN
taxlaw-13767	671	25	that	that	SCONJ
taxlaw-13767	671	26	the	the	DET
taxlaw-13767	671	27	application	application	NOUN
taxlaw-13767	671	28	of	of	ADP
taxlaw-13767	671	29	the	the	DET
taxlaw-13767	671	30	standardized	standardized	ADJ
taxlaw-13767	671	31	curve	curve	NOUN
taxlaw-13767	671	32	in	in	ADP
taxlaw-13767	671	33	those	those	DET
taxlaw-13767	671	34	circumstances	circumstance	NOUN
taxlaw-13767	671	35	would	would	AUX
taxlaw-13767	671	36	be	be	AUX
taxlaw-13767	671	37	grossly	grossly	ADV
taxlaw-13767	671	38	inappropriate	inappropriate	ADJ
taxlaw-13767	671	39	.	.	PUNCT
taxlaw-13767	671	40	”	"	PUNCT
taxlaw-13767	671	41	)	)	PUNCT
taxlaw-13767	671	42	.	.	PUNCT
taxlaw-13767	672	1	2025	2025	NUM
taxlaw-13767	672	2	]	]	PUNCT
taxlaw-13767	672	3	the	the	DET
taxlaw-13767	672	4	flip	flip	NOUN
taxlaw-13767	672	5	and	and	CCONJ
taxlaw-13767	672	6	flop	flop	NOUN
taxlaw-13767	672	7	of	of	ADP
taxlaw-13767	672	8	taxing	tax	VERB
taxlaw-13767	672	9	alimony	alimony	NOUN
taxlaw-13767	672	10	157	157	NUM
taxlaw-13767	672	11	payment	payment	NOUN
taxlaw-13767	672	12	to	to	ADP
taxlaw-13767	672	13	the	the	DET
taxlaw-13767	672	14	ex	ex	NOUN
taxlaw-13767	672	15	-	-	NOUN
taxlaw-13767	672	16	spouse	spouse	NOUN
taxlaw-13767	672	17	)	)	PUNCT
taxlaw-13767	672	18	,	,	PUNCT
taxlaw-13767	672	19	there	there	PRON
taxlaw-13767	672	20	is	be	VERB
taxlaw-13767	672	21	no	no	DET
taxlaw-13767	672	22	reason	reason	NOUN
taxlaw-13767	672	23	to	to	PART
taxlaw-13767	672	24	provide	provide	VERB
taxlaw-13767	672	25	b	b	NOUN
taxlaw-13767	672	26	a	a	DET
taxlaw-13767	672	27	deduction	deduction	NOUN
taxlaw-13767	672	28	.	.	PUNCT
taxlaw-13767	673	1	it	it	PRON
taxlaw-13767	673	2	is	be	AUX
taxlaw-13767	673	3	fair	fair	ADJ
taxlaw-13767	673	4	to	to	PART
taxlaw-13767	673	5	treat	treat	VERB
taxlaw-13767	673	6	a	a	PRON
taxlaw-13767	673	7	and	and	CCONJ
taxlaw-13767	673	8	b	b	NOUN
taxlaw-13767	673	9	the	the	DET
taxlaw-13767	673	10	same	same	ADJ
taxlaw-13767	673	11	for	for	ADP
taxlaw-13767	673	12	tax	tax	NOUN
taxlaw-13767	673	13	purposes	purpose	NOUN
taxlaw-13767	673	14	in	in	ADP
taxlaw-13767	673	15	this	this	DET
taxlaw-13767	673	16	scenario.110	scenario.110	PROPN
taxlaw-13767	673	17	thus	thus	ADV
taxlaw-13767	673	18	,	,	PUNCT
taxlaw-13767	673	19	our	our	PRON
taxlaw-13767	673	20	proposal	proposal	NOUN
taxlaw-13767	673	21	continues	continue	VERB
taxlaw-13767	673	22	the	the	DET
taxlaw-13767	673	23	admitted	admit	VERB
taxlaw-13767	673	24	administrative	administrative	ADJ
taxlaw-13767	673	25	difficulty	difficulty	NOUN
taxlaw-13767	673	26	of	of	ADP
taxlaw-13767	673	27	determining	determine	VERB
taxlaw-13767	673	28	what	what	PRON
taxlaw-13767	673	29	are	be	AUX
taxlaw-13767	673	30	legitimate	legitimate	ADJ
taxlaw-13767	673	31	alimony	alimony	NOUN
taxlaw-13767	673	32	payments	payment	NOUN
taxlaw-13767	673	33	and	and	CCONJ
taxlaw-13767	673	34	what	what	PRON
taxlaw-13767	673	35	are	be	AUX
taxlaw-13767	673	36	hidden	hide	VERB
taxlaw-13767	673	37	child	child	NOUN
taxlaw-13767	673	38	support	support	NOUN
taxlaw-13767	673	39	payments	payment	NOUN
taxlaw-13767	673	40	.	.	PUNCT
taxlaw-13767	674	1	in	in	ADP
taxlaw-13767	674	2	our	our	PRON
taxlaw-13767	674	3	opinion	opinion	NOUN
taxlaw-13767	674	4	,	,	PUNCT
taxlaw-13767	674	5	this	this	PRON
taxlaw-13767	674	6	is	be	AUX
taxlaw-13767	674	7	a	a	DET
taxlaw-13767	674	8	worthwhile	worthwhile	ADJ
taxlaw-13767	674	9	price	price	NOUN
taxlaw-13767	674	10	to	to	PART
taxlaw-13767	674	11	pay	pay	VERB
taxlaw-13767	674	12	in	in	ADP
taxlaw-13767	674	13	order	order	NOUN
taxlaw-13767	674	14	to	to	PART
taxlaw-13767	674	15	satisfy	satisfy	VERB
taxlaw-13767	674	16	the	the	DET
taxlaw-13767	674	17	superior	superior	ADJ
taxlaw-13767	674	18	tax	tax	NOUN
taxlaw-13767	674	19	policy	policy	NOUN
taxlaw-13767	674	20	result	result	NOUN
taxlaw-13767	674	21	that	that	SCONJ
taxlaw-13767	674	22	alimony	alimony	NOUN
taxlaw-13767	674	23	payments	payment	NOUN
taxlaw-13767	674	24	should	should	AUX
taxlaw-13767	674	25	be	be	AUX
taxlaw-13767	674	26	deductible	deductible	ADJ
taxlaw-13767	674	27	and	and	CCONJ
taxlaw-13767	674	28	child	child	NOUN
taxlaw-13767	674	29	support	support	NOUN
taxlaw-13767	674	30	payments	payment	NOUN
taxlaw-13767	674	31	should	should	AUX
taxlaw-13767	674	32	not	not	PART
taxlaw-13767	674	33	be	be	AUX
taxlaw-13767	674	34	deductible	deductible	ADJ
taxlaw-13767	674	35	.	.	PUNCT
taxlaw-13767	675	1	others	other	NOUN
taxlaw-13767	675	2	have	have	AUX
taxlaw-13767	675	3	disagreed	disagree	VERB
taxlaw-13767	675	4	.	.	PUNCT
taxlaw-13767	676	1	in	in	ADP
taxlaw-13767	676	2	her	her	PRON
taxlaw-13767	676	3	piece	piece	NOUN
taxlaw-13767	676	4	,	,	PUNCT
taxlaw-13767	676	5	professor	professor	NOUN
taxlaw-13767	676	6	geier	geier	NOUN
taxlaw-13767	676	7	argued	argue	VERB
taxlaw-13767	676	8	that	that	SCONJ
taxlaw-13767	676	9	the	the	DET
taxlaw-13767	676	10	parties	party	NOUN
taxlaw-13767	676	11	should	should	AUX
taxlaw-13767	676	12	be	be	AUX
taxlaw-13767	676	13	able	able	ADJ
taxlaw-13767	676	14	to	to	PART
taxlaw-13767	676	15	elect	elect	VERB
taxlaw-13767	676	16	the	the	DET
taxlaw-13767	676	17	desired	desire	VERB
taxlaw-13767	676	18	tax	tax	NOUN
taxlaw-13767	676	19	treatment	treatment	NOUN
taxlaw-13767	676	20	for	for	ADP
taxlaw-13767	676	21	any	any	DET
taxlaw-13767	676	22	type	type	NOUN
taxlaw-13767	676	23	of	of	ADP
taxlaw-13767	676	24	transfer.111	transfer.111	NOUN
taxlaw-13767	676	25	she	she	PRON
taxlaw-13767	676	26	felt	feel	VERB
taxlaw-13767	676	27	that	that	SCONJ
taxlaw-13767	676	28	there	there	PRON
taxlaw-13767	676	29	was	be	VERB
taxlaw-13767	676	30	no	no	DET
taxlaw-13767	676	31	justified	justified	ADJ
taxlaw-13767	676	32	policy	policy	NOUN
taxlaw-13767	676	33	reason	reason	NOUN
taxlaw-13767	676	34	for	for	ADP
taxlaw-13767	676	35	the	the	DET
taxlaw-13767	676	36	different	different	ADJ
taxlaw-13767	676	37	treatment	treatment	NOUN
taxlaw-13767	676	38	between	between	ADP
taxlaw-13767	676	39	alimony	alimony	NOUN
taxlaw-13767	676	40	and	and	CCONJ
taxlaw-13767	676	41	child	child	NOUN
taxlaw-13767	676	42	support.112	support.112	PROPN
taxlaw-13767	676	43	we	we	PRON
taxlaw-13767	676	44	have	have	AUX
taxlaw-13767	676	45	provided	provide	VERB
taxlaw-13767	676	46	that	that	DET
taxlaw-13767	676	47	justification	justification	NOUN
taxlaw-13767	676	48	.	.	PUNCT
taxlaw-13767	677	1	however	however	ADV
taxlaw-13767	677	2	,	,	PUNCT
taxlaw-13767	677	3	we	we	PRON
taxlaw-13767	677	4	concede	concede	VERB
taxlaw-13767	677	5	that	that	SCONJ
taxlaw-13767	677	6	distinguishing	distinguish	VERB
taxlaw-13767	677	7	between	between	ADP
taxlaw-13767	677	8	the	the	DET
taxlaw-13767	677	9	two	two	NUM
taxlaw-13767	677	10	raises	raise	VERB
taxlaw-13767	677	11	administrative	administrative	ADJ
taxlaw-13767	677	12	costs	cost	NOUN
taxlaw-13767	677	13	and	and	CCONJ
taxlaw-13767	677	14	can	can	AUX
taxlaw-13767	677	15	understand	understand	VERB
taxlaw-13767	677	16	why	why	SCONJ
taxlaw-13767	677	17	one	one	PRON
taxlaw-13767	677	18	might	might	AUX
taxlaw-13767	677	19	conclude	conclude	VERB
taxlaw-13767	677	20	that	that	SCONJ
taxlaw-13767	677	21	the	the	DET
taxlaw-13767	677	22	cost	cost	NOUN
taxlaw-13767	677	23	of	of	ADP
taxlaw-13767	677	24	such	such	ADJ
taxlaw-13767	677	25	administrative	administrative	ADJ
taxlaw-13767	677	26	difficulty	difficulty	NOUN
taxlaw-13767	677	27	exceeds	exceed	VERB
taxlaw-13767	677	28	the	the	DET
taxlaw-13767	677	29	benefit	benefit	NOUN
taxlaw-13767	677	30	of	of	ADP
taxlaw-13767	677	31	following	follow	VERB
taxlaw-13767	677	32	the	the	DET
taxlaw-13767	677	33	theoretically	theoretically	ADV
taxlaw-13767	677	34	preferable	preferable	ADJ
taxlaw-13767	677	35	treatment	treatment	NOUN
taxlaw-13767	677	36	.	.	PUNCT
taxlaw-13767	678	1	between	between	ADP
taxlaw-13767	678	2	the	the	DET
taxlaw-13767	678	3	current	current	ADJ
taxlaw-13767	678	4	treatment	treatment	NOUN
taxlaw-13767	678	5	of	of	ADP
taxlaw-13767	678	6	alimony	alimony	NOUN
taxlaw-13767	678	7	and	and	CCONJ
taxlaw-13767	678	8	allowing	allow	VERB
taxlaw-13767	678	9	the	the	DET
taxlaw-13767	678	10	parties	party	NOUN
taxlaw-13767	678	11	to	to	PART
taxlaw-13767	678	12	elect	elect	VERB
taxlaw-13767	678	13	the	the	DET
taxlaw-13767	678	14	treatment	treatment	NOUN
taxlaw-13767	678	15	for	for	ADP
taxlaw-13767	678	16	any	any	DET
taxlaw-13767	678	17	divorce	divorce	NOUN
taxlaw-13767	678	18	support	support	NOUN
taxlaw-13767	678	19	transfer	transfer	NOUN
taxlaw-13767	678	20	(	(	PUNCT
taxlaw-13767	678	21	whether	whether	SCONJ
taxlaw-13767	678	22	alimony	alimony	NOUN
taxlaw-13767	678	23	or	or	CCONJ
taxlaw-13767	678	24	child	child	NOUN
taxlaw-13767	678	25	support	support	NOUN
taxlaw-13767	678	26	)	)	PUNCT
taxlaw-13767	678	27	,	,	PUNCT
taxlaw-13767	678	28	we	we	PRON
taxlaw-13767	678	29	would	would	AUX
taxlaw-13767	678	30	also	also	ADV
taxlaw-13767	678	31	support	support	VERB
taxlaw-13767	678	32	the	the	DET
taxlaw-13767	678	33	latter	latter	ADJ
taxlaw-13767	678	34	.	.	PUNCT
taxlaw-13767	679	1	c.	c.	NOUN
taxlaw-13767	679	2	alimony	alimony	NOUN
taxlaw-13767	679	3	and	and	CCONJ
taxlaw-13767	679	4	gifts	gift	NOUN
taxlaw-13767	679	5	as	as	SCONJ
taxlaw-13767	679	6	discussed	discuss	VERB
taxlaw-13767	679	7	above	above	ADV
taxlaw-13767	679	8	,	,	PUNCT
taxlaw-13767	679	9	the	the	DET
taxlaw-13767	679	10	current	current	ADJ
taxlaw-13767	679	11	tax	tax	NOUN
taxlaw-13767	679	12	treatment	treatment	NOUN
taxlaw-13767	679	13	of	of	ADP
taxlaw-13767	679	14	alimony	alimony	NOUN
taxlaw-13767	679	15	payments	payment	NOUN
taxlaw-13767	679	16	is	be	AUX
taxlaw-13767	679	17	identical	identical	ADJ
taxlaw-13767	679	18	to	to	ADP
taxlaw-13767	679	19	the	the	DET
taxlaw-13767	679	20	tax	tax	NOUN
taxlaw-13767	679	21	treatment	treatment	NOUN
taxlaw-13767	679	22	of	of	ADP
taxlaw-13767	679	23	gifts	gift	NOUN
taxlaw-13767	679	24	:	:	PUNCT
taxlaw-13767	679	25	no	no	DET
taxlaw-13767	679	26	deduction	deduction	NOUN
taxlaw-13767	679	27	to	to	ADP
taxlaw-13767	679	28	payor	payor	NOUN
taxlaw-13767	679	29	-	-	PUNCT
taxlaw-13767	679	30	spouse	spouse	NOUN
taxlaw-13767	679	31	or	or	CCONJ
taxlaw-13767	679	32	donor	donor	NOUN
taxlaw-13767	679	33	and	and	CCONJ
taxlaw-13767	679	34	no	no	DET
taxlaw-13767	679	35	income	income	NOUN
taxlaw-13767	679	36	to	to	ADP
taxlaw-13767	679	37	the	the	DET
taxlaw-13767	679	38	recipient	recipient	NOUN
taxlaw-13767	679	39	-	-	PUNCT
taxlaw-13767	679	40	spouse	spouse	NOUN
taxlaw-13767	679	41	or	or	CCONJ
taxlaw-13767	679	42	donee	donee	NOUN
taxlaw-13767	679	43	.	.	PUNCT
taxlaw-13767	680	1	we	we	PRON
taxlaw-13767	680	2	have	have	AUX
taxlaw-13767	680	3	argued	argue	VERB
taxlaw-13767	680	4	that	that	SCONJ
taxlaw-13767	680	5	,	,	PUNCT
taxlaw-13767	680	6	for	for	ADP
taxlaw-13767	680	7	the	the	DET
taxlaw-13767	680	8	tax	tax	NOUN
taxlaw-13767	680	9	treatment	treatment	NOUN
taxlaw-13767	680	10	of	of	ADP
taxlaw-13767	680	11	alimony	alimony	NOUN
taxlaw-13767	680	12	payments	payment	NOUN
taxlaw-13767	680	13	,	,	PUNCT
taxlaw-13767	680	14	this	this	DET
taxlaw-13767	680	15	treatment	treatment	NOUN
taxlaw-13767	680	16	is	be	AUX
taxlaw-13767	680	17	inconsistent	inconsistent	ADJ
taxlaw-13767	680	18	with	with	ADP
taxlaw-13767	680	19	both	both	CCONJ
taxlaw-13767	680	20	the	the	DET
taxlaw-13767	680	21	consumption	consumption	NOUN
taxlaw-13767	680	22	element	element	NOUN
taxlaw-13767	680	23	of	of	ADP
taxlaw-13767	680	24	the	the	DET
taxlaw-13767	680	25	haig	haig	PROPN
taxlaw-13767	680	26	-	-	PUNCT
taxlaw-13767	680	27	simons	simons	PROPN
taxlaw-13767	680	28	definition	definition	NOUN
taxlaw-13767	680	29	of	of	ADP
taxlaw-13767	680	30	income	income	NOUN
taxlaw-13767	680	31	and	and	CCONJ
taxlaw-13767	680	32	the	the	DET
taxlaw-13767	680	33	equal	equal	ADJ
taxlaw-13767	680	34	sacrifice	sacrifice	NOUN
taxlaw-13767	680	35	/	/	SYM
taxlaw-13767	680	36	marginal	marginal	ADJ
taxlaw-13767	680	37	utility	utility	NOUN
taxlaw-13767	680	38	argument	argument	NOUN
taxlaw-13767	680	39	justifying	justify	VERB
taxlaw-13767	680	40	progressive	progressive	ADJ
taxlaw-13767	680	41	tax	tax	NOUN
taxlaw-13767	680	42	rates	rate	NOUN
taxlaw-13767	680	43	.	.	PUNCT
taxlaw-13767	681	1	does	do	AUX
taxlaw-13767	681	2	this	this	PRON
taxlaw-13767	681	3	mean	mean	VERB
taxlaw-13767	681	4	that	that	SCONJ
taxlaw-13767	681	5	we	we	PRON
taxlaw-13767	681	6	also	also	ADV
taxlaw-13767	681	7	support	support	VERB
taxlaw-13767	681	8	a	a	DET
taxlaw-13767	681	9	change	change	NOUN
taxlaw-13767	681	10	to	to	ADP
taxlaw-13767	681	11	the	the	DET
taxlaw-13767	681	12	tax	tax	NOUN
taxlaw-13767	681	13	treatment	treatment	NOUN
taxlaw-13767	681	14	of	of	ADP
taxlaw-13767	681	15	gifts	gift	NOUN
taxlaw-13767	681	16	(	(	PUNCT
taxlaw-13767	681	17	allowing	allow	VERB
taxlaw-13767	681	18	the	the	DET
taxlaw-13767	681	19	donor	donor	NOUN
taxlaw-13767	681	20	a	a	DET
taxlaw-13767	681	21	deduction	deduction	NOUN
taxlaw-13767	681	22	for	for	ADP
taxlaw-13767	681	23	transferring	transfer	VERB
taxlaw-13767	681	24	a	a	DET
taxlaw-13767	681	25	gift	gift	NOUN
taxlaw-13767	681	26	)	)	PUNCT
taxlaw-13767	681	27	?	?	PUNCT
taxlaw-13767	682	1	the	the	DET
taxlaw-13767	682	2	answer	answer	NOUN
taxlaw-13767	682	3	is	be	AUX
taxlaw-13767	682	4	no	no	INTJ
taxlaw-13767	682	5	.	.	PUNCT
taxlaw-13767	683	1	despite	despite	SCONJ
taxlaw-13767	683	2	being	be	AUX
taxlaw-13767	683	3	similar	similar	ADJ
taxlaw-13767	683	4	in	in	ADP
taxlaw-13767	683	5	that	that	SCONJ
taxlaw-13767	683	6	neither	neither	DET
taxlaw-13767	683	7	transfer	transfer	NOUN
taxlaw-13767	683	8	should	should	AUX
taxlaw-13767	683	9	be	be	AUX
taxlaw-13767	683	10	considered	consider	VERB
taxlaw-13767	683	11	consumption	consumption	NOUN
taxlaw-13767	683	12	,	,	PUNCT
taxlaw-13767	683	13	the	the	DET
taxlaw-13767	683	14	differences	difference	NOUN
taxlaw-13767	683	15	between	between	ADP
taxlaw-13767	683	16	alimony	alimony	NOUN
taxlaw-13767	683	17	payments	payment	NOUN
taxlaw-13767	683	18	and	and	CCONJ
taxlaw-13767	683	19	gifts	gift	NOUN
taxlaw-13767	683	20	illustrate	illustrate	VERB
taxlaw-13767	683	21	why	why	SCONJ
taxlaw-13767	683	22	the	the	DET
taxlaw-13767	683	23	appropriate	appropriate	ADJ
taxlaw-13767	683	24	tax	tax	NOUN
taxlaw-13767	683	25	treatment	treatment	NOUN
taxlaw-13767	683	26	for	for	ADP
taxlaw-13767	683	27	each	each	PRON
taxlaw-13767	683	28	is	be	AUX
taxlaw-13767	683	29	not	not	PART
taxlaw-13767	683	30	identical	identical	ADJ
taxlaw-13767	683	31	,	,	PUNCT
taxlaw-13767	683	32	as	as	SCONJ
taxlaw-13767	683	33	we	we	PRON
taxlaw-13767	683	34	will	will	AUX
taxlaw-13767	683	35	discuss	discuss	VERB
taxlaw-13767	683	36	.	.	PUNCT
taxlaw-13767	684	1	the	the	DET
taxlaw-13767	684	2	current	current	ADJ
taxlaw-13767	684	3	tax	tax	NOUN
taxlaw-13767	684	4	treatment	treatment	NOUN
taxlaw-13767	684	5	of	of	ADP
taxlaw-13767	684	6	gifts	gift	NOUN
taxlaw-13767	684	7	is	be	AUX
taxlaw-13767	684	8	appropriate	appropriate	ADJ
taxlaw-13767	684	9	,	,	PUNCT
taxlaw-13767	684	10	while	while	SCONJ
taxlaw-13767	684	11	the	the	DET
taxlaw-13767	684	12	tax	tax	NOUN
taxlaw-13767	684	13	treatment	treatment	NOUN
taxlaw-13767	684	14	of	of	ADP
taxlaw-13767	684	15	alimony	alimony	NOUN
taxlaw-13767	684	16	should	should	AUX
taxlaw-13767	684	17	return	return	VERB
taxlaw-13767	684	18	to	to	ADP
taxlaw-13767	684	19	what	what	PRON
taxlaw-13767	684	20	it	it	PRON
taxlaw-13767	684	21	was	be	AUX
taxlaw-13767	684	22	before	before	ADP
taxlaw-13767	684	23	the	the	DET
taxlaw-13767	684	24	2017	2017	NUM
taxlaw-13767	684	25	act	act	NOUN
taxlaw-13767	684	26	.	.	PUNCT
taxlaw-13767	685	1	at	at	ADP
taxlaw-13767	685	2	first	first	ADJ
taxlaw-13767	685	3	blush	blush	NOUN
taxlaw-13767	685	4	,	,	PUNCT
taxlaw-13767	685	5	it	it	PRON
taxlaw-13767	685	6	might	might	AUX
taxlaw-13767	685	7	appear	appear	VERB
taxlaw-13767	685	8	that	that	SCONJ
taxlaw-13767	685	9	the	the	DET
taxlaw-13767	685	10	same	same	ADJ
taxlaw-13767	685	11	treatment	treatment	NOUN
taxlaw-13767	685	12	should	should	AUX
taxlaw-13767	685	13	apply	apply	VERB
taxlaw-13767	685	14	to	to	ADP
taxlaw-13767	685	15	both	both	DET
taxlaw-13767	685	16	transfers	transfer	NOUN
taxlaw-13767	685	17	.	.	PUNCT
taxlaw-13767	686	1	under	under	ADP
taxlaw-13767	686	2	the	the	DET
taxlaw-13767	686	3	haig	haig	PROPN
taxlaw-13767	686	4	-	-	PUNCT
taxlaw-13767	686	5	simons	simons	PROPN
taxlaw-13767	686	6	definition	definition	NOUN
taxlaw-13767	686	7	of	of	ADP
taxlaw-13767	686	8	income	income	NOUN
taxlaw-13767	686	9	,	,	PUNCT
taxlaw-13767	686	10	one	one	PRON
taxlaw-13767	686	11	could	could	AUX
taxlaw-13767	686	12	argue	argue	VERB
taxlaw-13767	686	13	that	that	SCONJ
taxlaw-13767	686	14	the	the	DET
taxlaw-13767	686	15	donor	donor	NOUN
taxlaw-13767	686	16	should	should	AUX
taxlaw-13767	686	17	receive	receive	VERB
taxlaw-13767	686	18	a	a	DET
taxlaw-13767	686	19	deduction	deduction	NOUN
taxlaw-13767	686	20	since	since	SCONJ
taxlaw-13767	686	21	the	the	DET
taxlaw-13767	686	22	donor	donor	NOUN
taxlaw-13767	686	23	is	be	AUX
taxlaw-13767	686	24	not	not	PART
taxlaw-13767	686	25	consuming	consume	VERB
taxlaw-13767	686	26	any	any	PRON
taxlaw-13767	686	27	of	of	ADP
taxlaw-13767	686	28	society	society	NOUN
taxlaw-13767	686	29	’s	’s	PART
taxlaw-13767	686	30	110	110	NUM
taxlaw-13767	686	31	only	only	ADV
taxlaw-13767	686	32	one	one	NUM
taxlaw-13767	686	33	of	of	ADP
taxlaw-13767	686	34	the	the	DET
taxlaw-13767	686	35	divorced	divorce	VERB
taxlaw-13767	686	36	spouses	spouse	NOUN
taxlaw-13767	686	37	may	may	AUX
taxlaw-13767	686	38	claim	claim	VERB
taxlaw-13767	686	39	a	a	DET
taxlaw-13767	686	40	child	child	NOUN
taxlaw-13767	686	41	as	as	ADP
taxlaw-13767	686	42	a	a	DET
taxlaw-13767	686	43	dependent	dependent	ADJ
taxlaw-13767	686	44	and	and	CCONJ
taxlaw-13767	686	45	only	only	ADV
taxlaw-13767	686	46	one	one	NUM
taxlaw-13767	686	47	may	may	AUX
taxlaw-13767	686	48	use	use	VERB
taxlaw-13767	686	49	the	the	DET
taxlaw-13767	686	50	child	child	NOUN
taxlaw-13767	686	51	tax	tax	NOUN
taxlaw-13767	686	52	credit	credit	NOUN
taxlaw-13767	686	53	on	on	ADP
taxlaw-13767	686	54	their	their	PRON
taxlaw-13767	686	55	tax	tax	NOUN
taxlaw-13767	686	56	return	return	NOUN
taxlaw-13767	686	57	.	.	PUNCT
taxlaw-13767	687	1	treas	treas	PROPN
taxlaw-13767	687	2	.	.	PUNCT
taxlaw-13767	688	1	reg	reg	PROPN
taxlaw-13767	688	2	.	.	PUNCT
taxlaw-13767	689	1	§	§	PROPN
taxlaw-13767	689	2	1.152–4	1.152–4	NUM
taxlaw-13767	689	3	(	(	PUNCT
taxlaw-13767	689	4	as	as	SCONJ
taxlaw-13767	689	5	amended	amend	VERB
taxlaw-13767	689	6	in	in	ADP
taxlaw-13767	689	7	2008	2008	NUM
taxlaw-13767	689	8	)	)	PUNCT
taxlaw-13767	689	9	;	;	PUNCT
taxlaw-13767	689	10	i.r.c	i.r.c	NOUN
taxlaw-13767	689	11	.	.	PUNCT
taxlaw-13767	690	1	§	§	PROPN
taxlaw-13767	690	2	24	24	NUM
taxlaw-13767	690	3	.	.	SYM
taxlaw-13767	690	4	111	111	NUM
taxlaw-13767	690	5	see	see	VERB
taxlaw-13767	690	6	generally	generally	ADV
taxlaw-13767	690	7	geier	geier	NOUN
taxlaw-13767	690	8	,	,	PUNCT
taxlaw-13767	690	9	supra	supra	PROPN
taxlaw-13767	690	10	note	note	NOUN
taxlaw-13767	690	11	22	22	NUM
taxlaw-13767	690	12	,	,	PUNCT
taxlaw-13767	690	13	at	at	ADP
taxlaw-13767	690	14	364	364	NUM
taxlaw-13767	690	15	.	.	PUNCT
taxlaw-13767	690	16	112	112	NUM
taxlaw-13767	690	17	geier	geier	NOUN
taxlaw-13767	690	18	,	,	PUNCT
taxlaw-13767	690	19	supra	supra	PROPN
taxlaw-13767	690	20	note	note	NOUN
taxlaw-13767	690	21	22	22	NUM
taxlaw-13767	690	22	,	,	PUNCT
taxlaw-13767	690	23	at	at	ADP
taxlaw-13767	690	24	364	364	NUM
taxlaw-13767	690	25	(	(	PUNCT
taxlaw-13767	690	26	“	"	PUNCT
taxlaw-13767	690	27	the	the	DET
taxlaw-13767	690	28	reason	reason	NOUN
taxlaw-13767	690	29	underlying	underlie	VERB
taxlaw-13767	690	30	the	the	DET
taxlaw-13767	690	31	different	different	ADJ
taxlaw-13767	690	32	tax	tax	NOUN
taxlaw-13767	690	33	treatment	treatment	NOUN
taxlaw-13767	690	34	applicable	applicable	ADJ
taxlaw-13767	690	35	to	to	ADP
taxlaw-13767	690	36	alimony	alimony	NOUN
taxlaw-13767	690	37	and	and	CCONJ
taxlaw-13767	690	38	child	child	NOUN
taxlaw-13767	690	39	support	support	NOUN
taxlaw-13767	690	40	has	have	AUX
taxlaw-13767	690	41	never	never	ADV
taxlaw-13767	690	42	been	be	AUX
taxlaw-13767	690	43	adequately	adequately	ADV
taxlaw-13767	690	44	articulated	articulate	VERB
taxlaw-13767	690	45	,	,	PUNCT
taxlaw-13767	690	46	though	though	SCONJ
taxlaw-13767	690	47	it	it	PRON
taxlaw-13767	690	48	is	be	AUX
taxlaw-13767	690	49	often	often	ADV
taxlaw-13767	690	50	difficult	difficult	ADJ
taxlaw-13767	690	51	to	to	PART
taxlaw-13767	690	52	distinguish	distinguish	VERB
taxlaw-13767	690	53	between	between	ADP
taxlaw-13767	690	54	the	the	DET
taxlaw-13767	690	55	two	two	NUM
taxlaw-13767	690	56	.	.	PUNCT
taxlaw-13767	690	57	”	"	PUNCT
taxlaw-13767	690	58	)	)	PUNCT
taxlaw-13767	690	59	.	.	PUNCT
taxlaw-13767	691	1	professor	professor	NOUN
taxlaw-13767	691	2	geier	geier	NOUN
taxlaw-13767	691	3	conceded	concede	VERB
taxlaw-13767	691	4	that	that	SCONJ
taxlaw-13767	691	5	there	there	PRON
taxlaw-13767	691	6	was	be	VERB
taxlaw-13767	691	7	justification	justification	NOUN
taxlaw-13767	691	8	for	for	ADP
taxlaw-13767	691	9	differentiating	differentiate	VERB
taxlaw-13767	691	10	between	between	ADP
taxlaw-13767	691	11	alimony	alimony	NOUN
taxlaw-13767	691	12	and	and	CCONJ
taxlaw-13767	691	13	property	property	NOUN
taxlaw-13767	691	14	settlements	settlement	NOUN
taxlaw-13767	691	15	.	.	PUNCT
taxlaw-13767	692	1	i	i	PRON
taxlaw-13767	692	2	d.	d.	PROPN
taxlaw-13767	692	3	(	(	PUNCT
taxlaw-13767	692	4	“	"	PUNCT
taxlaw-13767	692	5	the	the	DET
taxlaw-13767	692	6	reasons	reason	NOUN
taxlaw-13767	692	7	underlying	underlie	VERB
taxlaw-13767	692	8	the	the	DET
taxlaw-13767	692	9	different	different	ADJ
taxlaw-13767	692	10	tax	tax	NOUN
taxlaw-13767	692	11	treatment	treatment	NOUN
taxlaw-13767	692	12	applicable	applicable	ADJ
taxlaw-13767	692	13	to	to	ADP
taxlaw-13767	692	14	alimony	alimony	NOUN
taxlaw-13767	692	15	and	and	CCONJ
taxlaw-13767	692	16	many	many	ADJ
taxlaw-13767	692	17	cash	cash	NOUN
taxlaw-13767	692	18	property	property	NOUN
taxlaw-13767	692	19	settlements	settlement	NOUN
taxlaw-13767	692	20	can	can	AUX
taxlaw-13767	692	21	,	,	PUNCT
taxlaw-13767	692	22	in	in	ADP
taxlaw-13767	692	23	contrast	contrast	NOUN
taxlaw-13767	692	24	be	be	AUX
taxlaw-13767	692	25	articulated	articulate	VERB
taxlaw-13767	692	26	as	as	ADP
taxlaw-13767	692	27	a	a	DET
taxlaw-13767	692	28	theoretical	theoretical	ADJ
taxlaw-13767	692	29	matter	matter	NOUN
taxlaw-13767	692	30	.	.	PUNCT
taxlaw-13767	692	31	.	.	PUNCT
taxlaw-13767	692	32	.	.	PUNCT
taxlaw-13767	692	33	.	.	PUNCT
taxlaw-13767	692	34	”	"	PUNCT
taxlaw-13767	692	35	)	)	PUNCT
taxlaw-13767	692	36	.	.	PUNCT
taxlaw-13767	693	1	however	however	ADV
taxlaw-13767	693	2	,	,	PUNCT
taxlaw-13767	693	3	she	she	PRON
taxlaw-13767	693	4	felt	feel	VERB
taxlaw-13767	693	5	the	the	DET
taxlaw-13767	693	6	administrative	administrative	ADJ
taxlaw-13767	693	7	cost	cost	NOUN
taxlaw-13767	693	8	of	of	ADP
taxlaw-13767	693	9	distinguishing	distinguish	VERB
taxlaw-13767	693	10	the	the	DET
taxlaw-13767	693	11	two	two	NUM
taxlaw-13767	693	12	was	be	AUX
taxlaw-13767	693	13	not	not	PART
taxlaw-13767	693	14	worth	worth	ADJ
taxlaw-13767	693	15	it	it	PRON
taxlaw-13767	693	16	.	.	PUNCT
taxlaw-13767	694	1	i	i	PRON
taxlaw-13767	694	2	d.	d.	PROPN
taxlaw-13767	694	3	in	in	ADP
taxlaw-13767	694	4	our	our	PRON
taxlaw-13767	694	5	opinion	opinion	NOUN
taxlaw-13767	694	6	,	,	PUNCT
taxlaw-13767	694	7	although	although	SCONJ
taxlaw-13767	694	8	imperfect	imperfect	ADJ
taxlaw-13767	694	9	,	,	PUNCT
taxlaw-13767	694	10	both	both	CCONJ
taxlaw-13767	694	11	the	the	DET
taxlaw-13767	694	12	former	former	ADJ
taxlaw-13767	694	13	code	code	NOUN
taxlaw-13767	694	14	section	section	NOUN
taxlaw-13767	694	15	71(a	71(a	NUM
taxlaw-13767	694	16	)	)	PUNCT
taxlaw-13767	694	17	cash	cash	NOUN
taxlaw-13767	694	18	requirement	requirement	NOUN
taxlaw-13767	694	19	and	and	CCONJ
taxlaw-13767	694	20	the	the	DET
taxlaw-13767	694	21	recapture	recapture	NOUN
taxlaw-13767	694	22	rules	rule	NOUN
taxlaw-13767	694	23	of	of	ADP
taxlaw-13767	694	24	former	former	ADJ
taxlaw-13767	694	25	code	code	NOUN
taxlaw-13767	694	26	section	section	NOUN
taxlaw-13767	694	27	71(f	71(f	NUM
taxlaw-13767	694	28	)	)	PUNCT
taxlaw-13767	694	29	provide	provide	VERB
taxlaw-13767	694	30	a	a	DET
taxlaw-13767	694	31	workable	workable	ADJ
taxlaw-13767	694	32	system	system	NOUN
taxlaw-13767	694	33	to	to	PART
taxlaw-13767	694	34	distinguish	distinguish	VERB
taxlaw-13767	694	35	between	between	ADP
taxlaw-13767	694	36	alimony	alimony	NOUN
taxlaw-13767	694	37	and	and	CCONJ
taxlaw-13767	694	38	property	property	NOUN
taxlaw-13767	694	39	settlements	settlement	NOUN
taxlaw-13767	694	40	.	.	PUNCT
taxlaw-13767	695	1	158	158	NUM
taxlaw-13767	695	2	columbia	columbia	PROPN
taxlaw-13767	695	3	journal	journal	PROPN
taxlaw-13767	695	4	of	of	ADP
taxlaw-13767	695	5	tax	tax	NOUN
taxlaw-13767	695	6	law	law	NOUN
taxlaw-13767	695	7	[	[	X
taxlaw-13767	695	8	vol	vol	NOUN
taxlaw-13767	695	9	.	.	PUNCT
taxlaw-13767	696	1	16:2	16:2	NUM
taxlaw-13767	696	2	assets	asset	NOUN
taxlaw-13767	696	3	and	and	CCONJ
taxlaw-13767	696	4	the	the	DET
taxlaw-13767	696	5	donee	donee	NOUN
taxlaw-13767	696	6	should	should	AUX
taxlaw-13767	696	7	report	report	VERB
taxlaw-13767	696	8	the	the	DET
taxlaw-13767	696	9	gift	gift	NOUN
taxlaw-13767	696	10	as	as	ADP
taxlaw-13767	696	11	income	income	NOUN
taxlaw-13767	696	12	since	since	SCONJ
taxlaw-13767	696	13	the	the	DET
taxlaw-13767	696	14	donee	donee	NOUN
taxlaw-13767	696	15	is	be	AUX
taxlaw-13767	696	16	the	the	DET
taxlaw-13767	696	17	party	party	NOUN
taxlaw-13767	696	18	that	that	PRON
taxlaw-13767	696	19	will	will	AUX
taxlaw-13767	696	20	use	use	VERB
taxlaw-13767	696	21	the	the	DET
taxlaw-13767	696	22	gift	gift	NOUN
taxlaw-13767	696	23	to	to	PART
taxlaw-13767	696	24	consume	consume	VERB
taxlaw-13767	696	25	.	.	PUNCT
taxlaw-13767	697	1	when	when	SCONJ
taxlaw-13767	697	2	we	we	PRON
taxlaw-13767	697	3	dig	dig	VERB
taxlaw-13767	697	4	further	far	ADV
taxlaw-13767	697	5	,	,	PUNCT
taxlaw-13767	697	6	however	however	ADV
taxlaw-13767	697	7	,	,	PUNCT
taxlaw-13767	697	8	we	we	PRON
taxlaw-13767	697	9	see	see	VERB
taxlaw-13767	697	10	that	that	DET
taxlaw-13767	697	11	important	important	ADJ
taxlaw-13767	697	12	counter	counter	ADJ
taxlaw-13767	697	13	policy	policy	NOUN
taxlaw-13767	697	14	considerations	consideration	NOUN
taxlaw-13767	697	15	come	come	VERB
taxlaw-13767	697	16	into	into	ADP
taxlaw-13767	697	17	play	play	NOUN
taxlaw-13767	697	18	that	that	PRON
taxlaw-13767	697	19	justify	justify	VERB
taxlaw-13767	697	20	the	the	DET
taxlaw-13767	697	21	current	current	ADJ
taxlaw-13767	697	22	tax	tax	NOUN
taxlaw-13767	697	23	treatment	treatment	NOUN
taxlaw-13767	697	24	.	.	PUNCT
taxlaw-13767	698	1	first	first	ADV
taxlaw-13767	698	2	,	,	PUNCT
taxlaw-13767	698	3	consider	consider	VERB
taxlaw-13767	698	4	the	the	DET
taxlaw-13767	698	5	definition	definition	NOUN
taxlaw-13767	698	6	of	of	ADP
taxlaw-13767	698	7	gifts	gift	NOUN
taxlaw-13767	698	8	for	for	ADP
taxlaw-13767	698	9	tax	tax	NOUN
taxlaw-13767	698	10	purposes	purpose	NOUN
taxlaw-13767	698	11	.	.	PUNCT
taxlaw-13767	699	1	in	in	ADP
taxlaw-13767	699	2	commissioner	commissioner	PROPN
taxlaw-13767	699	3	v.	v.	PROPN
taxlaw-13767	699	4	duberstein	duberstein	PROPN
taxlaw-13767	699	5	,	,	PUNCT
taxlaw-13767	699	6	the	the	DET
taxlaw-13767	699	7	supreme	supreme	PROPN
taxlaw-13767	699	8	court	court	PROPN
taxlaw-13767	699	9	held	hold	VERB
taxlaw-13767	699	10	that	that	SCONJ
taxlaw-13767	699	11	the	the	DET
taxlaw-13767	699	12	primary	primary	ADJ
taxlaw-13767	699	13	test	test	NOUN
taxlaw-13767	699	14	for	for	ADP
taxlaw-13767	699	15	what	what	PRON
taxlaw-13767	699	16	should	should	AUX
taxlaw-13767	699	17	be	be	AUX
taxlaw-13767	699	18	considered	consider	VERB
taxlaw-13767	699	19	a	a	DET
taxlaw-13767	699	20	gift	gift	NOUN
taxlaw-13767	699	21	for	for	ADP
taxlaw-13767	699	22	income	income	NOUN
taxlaw-13767	699	23	tax	tax	NOUN
taxlaw-13767	699	24	purposes	purpose	NOUN
taxlaw-13767	699	25	is	be	AUX
taxlaw-13767	699	26	whether	whether	SCONJ
taxlaw-13767	699	27	the	the	DET
taxlaw-13767	699	28	donor	donor	NOUN
taxlaw-13767	699	29	held	hold	VERB
taxlaw-13767	699	30	the	the	DET
taxlaw-13767	699	31	appropriate	appropriate	ADJ
taxlaw-13767	699	32	intent	intent	NOUN
taxlaw-13767	699	33	when	when	SCONJ
taxlaw-13767	699	34	making	make	VERB
taxlaw-13767	699	35	the	the	DET
taxlaw-13767	699	36	transfer.113	transfer.113	PROPN
taxlaw-13767	699	37	that	that	PRON
taxlaw-13767	699	38	intent	intent	NOUN
taxlaw-13767	699	39	,	,	PUNCT
taxlaw-13767	699	40	according	accord	VERB
taxlaw-13767	699	41	to	to	ADP
taxlaw-13767	699	42	the	the	DET
taxlaw-13767	699	43	court	court	NOUN
taxlaw-13767	699	44	,	,	PUNCT
taxlaw-13767	699	45	should	should	AUX
taxlaw-13767	699	46	be	be	AUX
taxlaw-13767	699	47	“	"	PUNCT
taxlaw-13767	699	48	detached	detached	ADJ
taxlaw-13767	699	49	and	and	CCONJ
taxlaw-13767	699	50	disinterested	disinterested	ADJ
taxlaw-13767	699	51	generosity	generosity	NOUN
taxlaw-13767	699	52	.	.	PUNCT
taxlaw-13767	699	53	”114	”114	PUNCT
taxlaw-13767	700	1	when	when	SCONJ
taxlaw-13767	700	2	that	that	DET
taxlaw-13767	700	3	test	test	NOUN
taxlaw-13767	700	4	is	be	AUX
taxlaw-13767	700	5	met	meet	VERB
taxlaw-13767	700	6	,	,	PUNCT
taxlaw-13767	700	7	the	the	DET
taxlaw-13767	700	8	tax	tax	NOUN
taxlaw-13767	700	9	treatment	treatment	NOUN
taxlaw-13767	700	10	of	of	ADP
taxlaw-13767	700	11	gifts	gift	NOUN
taxlaw-13767	700	12	applies	applie	NOUN
taxlaw-13767	700	13	—	—	PUNCT
taxlaw-13767	700	14	no	no	DET
taxlaw-13767	700	15	deduction	deduction	NOUN
taxlaw-13767	700	16	to	to	ADP
taxlaw-13767	700	17	the	the	DET
taxlaw-13767	700	18	donor	donor	NOUN
taxlaw-13767	700	19	and	and	CCONJ
taxlaw-13767	700	20	no	no	DET
taxlaw-13767	700	21	income	income	NOUN
taxlaw-13767	700	22	to	to	ADP
taxlaw-13767	700	23	the	the	DET
taxlaw-13767	700	24	donee	donee	NOUN
taxlaw-13767	700	25	.	.	PUNCT
taxlaw-13767	701	1	as	as	SCONJ
taxlaw-13767	701	2	discussed	discuss	VERB
taxlaw-13767	701	3	,	,	PUNCT
taxlaw-13767	701	4	under	under	ADP
taxlaw-13767	701	5	our	our	PRON
taxlaw-13767	701	6	income	income	NOUN
taxlaw-13767	701	7	tax	tax	NOUN
taxlaw-13767	701	8	system	system	NOUN
taxlaw-13767	701	9	,	,	PUNCT
taxlaw-13767	701	10	people	people	NOUN
taxlaw-13767	701	11	are	be	AUX
taxlaw-13767	701	12	taxed	tax	VERB
taxlaw-13767	701	13	when	when	SCONJ
taxlaw-13767	701	14	they	they	PRON
taxlaw-13767	701	15	earn	earn	VERB
taxlaw-13767	701	16	income	income	NOUN
taxlaw-13767	701	17	,	,	PUNCT
taxlaw-13767	701	18	whether	whether	SCONJ
taxlaw-13767	701	19	they	they	PRON
taxlaw-13767	701	20	use	use	VERB
taxlaw-13767	701	21	that	that	DET
taxlaw-13767	701	22	money	money	NOUN
taxlaw-13767	701	23	for	for	ADP
taxlaw-13767	701	24	current	current	ADJ
taxlaw-13767	701	25	consumption	consumption	NOUN
taxlaw-13767	701	26	or	or	CCONJ
taxlaw-13767	701	27	save	save	VERB
taxlaw-13767	701	28	it	it	PRON
taxlaw-13767	701	29	to	to	PART
taxlaw-13767	701	30	consume	consume	VERB
taxlaw-13767	701	31	later	later	ADV
taxlaw-13767	701	32	.	.	PUNCT
taxlaw-13767	702	1	should	should	AUX
taxlaw-13767	702	2	a	a	DET
taxlaw-13767	702	3	taxpayer	taxpayer	NOUN
taxlaw-13767	702	4	decide	decide	VERB
taxlaw-13767	702	5	that	that	SCONJ
taxlaw-13767	702	6	he	he	PRON
taxlaw-13767	702	7	would	would	AUX
taxlaw-13767	702	8	prefer	prefer	VERB
taxlaw-13767	702	9	to	to	PART
taxlaw-13767	702	10	wait	wait	VERB
taxlaw-13767	702	11	until	until	ADP
taxlaw-13767	702	12	a	a	DET
taxlaw-13767	702	13	later	later	ADJ
taxlaw-13767	702	14	tax	tax	NOUN
taxlaw-13767	702	15	year	year	NOUN
taxlaw-13767	702	16	to	to	PART
taxlaw-13767	702	17	use	use	VERB
taxlaw-13767	702	18	the	the	DET
taxlaw-13767	702	19	money	money	NOUN
taxlaw-13767	702	20	to	to	PART
taxlaw-13767	702	21	consume	consume	VERB
taxlaw-13767	702	22	something	something	PRON
taxlaw-13767	702	23	,	,	PUNCT
taxlaw-13767	702	24	he	he	PRON
taxlaw-13767	702	25	would	would	AUX
taxlaw-13767	702	26	not	not	PART
taxlaw-13767	702	27	be	be	AUX
taxlaw-13767	702	28	taxed	tax	VERB
taxlaw-13767	702	29	again	again	ADV
taxlaw-13767	702	30	under	under	ADP
taxlaw-13767	702	31	the	the	DET
taxlaw-13767	702	32	income	income	NOUN
taxlaw-13767	702	33	tax	tax	NOUN
taxlaw-13767	702	34	system	system	NOUN
taxlaw-13767	702	35	for	for	ADP
taxlaw-13767	702	36	that	that	DET
taxlaw-13767	702	37	future	future	ADJ
taxlaw-13767	702	38	consumption	consumption	NOUN
taxlaw-13767	702	39	.	.	PUNCT
taxlaw-13767	703	1	so	so	ADV
taxlaw-13767	703	2	,	,	PUNCT
taxlaw-13767	703	3	for	for	ADP
taxlaw-13767	703	4	example	example	NOUN
taxlaw-13767	703	5	,	,	PUNCT
taxlaw-13767	703	6	if	if	SCONJ
taxlaw-13767	703	7	a	a	DET
taxlaw-13767	703	8	taxpayer	taxpayer	NOUN
taxlaw-13767	703	9	earns	earn	VERB
taxlaw-13767	703	10	$	$	SYM
taxlaw-13767	703	11	10,000	10,000	NUM
taxlaw-13767	703	12	in	in	ADP
taxlaw-13767	703	13	year	year	NOUN
taxlaw-13767	703	14	one	one	NUM
taxlaw-13767	703	15	and	and	CCONJ
taxlaw-13767	703	16	puts	put	VERB
taxlaw-13767	703	17	that	that	DET
taxlaw-13767	703	18	money	money	NOUN
taxlaw-13767	703	19	in	in	ADP
taxlaw-13767	703	20	the	the	DET
taxlaw-13767	703	21	bank	bank	NOUN
taxlaw-13767	703	22	,	,	PUNCT
taxlaw-13767	703	23	he	he	PRON
taxlaw-13767	703	24	will	will	AUX
taxlaw-13767	703	25	be	be	AUX
taxlaw-13767	703	26	taxed	tax	VERB
taxlaw-13767	703	27	on	on	ADP
taxlaw-13767	703	28	it	it	PRON
taxlaw-13767	703	29	under	under	ADP
taxlaw-13767	703	30	the	the	DET
taxlaw-13767	703	31	income	income	NOUN
taxlaw-13767	703	32	tax	tax	NOUN
taxlaw-13767	703	33	system	system	NOUN
taxlaw-13767	703	34	despite	despite	SCONJ
taxlaw-13767	703	35	not	not	PART
taxlaw-13767	703	36	using	use	VERB
taxlaw-13767	703	37	it	it	PRON
taxlaw-13767	703	38	for	for	ADP
taxlaw-13767	703	39	present	present	ADJ
taxlaw-13767	703	40	consumption	consumption	NOUN
taxlaw-13767	703	41	.	.	PUNCT
taxlaw-13767	704	1	if	if	SCONJ
taxlaw-13767	704	2	the	the	DET
taxlaw-13767	704	3	taxpayer	taxpayer	NOUN
taxlaw-13767	704	4	decides	decide	VERB
taxlaw-13767	704	5	to	to	PART
taxlaw-13767	704	6	use	use	VERB
taxlaw-13767	704	7	the	the	DET
taxlaw-13767	704	8	$	$	SYM
taxlaw-13767	704	9	10,000	10,000	NUM
taxlaw-13767	704	10	to	to	PART
taxlaw-13767	704	11	consume	consume	VERB
taxlaw-13767	704	12	something	something	PRON
taxlaw-13767	704	13	in	in	ADP
taxlaw-13767	704	14	year	year	NOUN
taxlaw-13767	704	15	two	two	NUM
taxlaw-13767	704	16	,	,	PUNCT
taxlaw-13767	704	17	that	that	DET
taxlaw-13767	704	18	consumption	consumption	NOUN
taxlaw-13767	704	19	will	will	AUX
taxlaw-13767	704	20	not	not	PART
taxlaw-13767	704	21	trigger	trigger	VERB
taxlaw-13767	704	22	the	the	DET
taxlaw-13767	704	23	income	income	NOUN
taxlaw-13767	704	24	tax	tax	NOUN
taxlaw-13767	704	25	again.115	again.115	NOUN
taxlaw-13767	704	26	in	in	ADP
taxlaw-13767	704	27	a	a	DET
taxlaw-13767	704	28	sense	sense	NOUN
taxlaw-13767	704	29	,	,	PUNCT
taxlaw-13767	704	30	the	the	DET
taxlaw-13767	704	31	tax	tax	NOUN
taxlaw-13767	704	32	system	system	NOUN
taxlaw-13767	704	33	provides	provide	VERB
taxlaw-13767	704	34	that	that	SCONJ
taxlaw-13767	704	35	once	once	SCONJ
taxlaw-13767	704	36	a	a	DET
taxlaw-13767	704	37	person	person	NOUN
taxlaw-13767	704	38	has	have	AUX
taxlaw-13767	704	39	been	be	AUX
taxlaw-13767	704	40	taxed	tax	VERB
taxlaw-13767	704	41	on	on	ADP
taxlaw-13767	704	42	income	income	NOUN
taxlaw-13767	704	43	once	once	ADV
taxlaw-13767	704	44	,	,	PUNCT
taxlaw-13767	704	45	he	he	PRON
taxlaw-13767	704	46	is	be	AUX
taxlaw-13767	704	47	allowed	allow	VERB
taxlaw-13767	704	48	to	to	PART
taxlaw-13767	704	49	use	use	VERB
taxlaw-13767	704	50	that	that	DET
taxlaw-13767	704	51	income	income	NOUN
taxlaw-13767	704	52	to	to	PART
taxlaw-13767	704	53	consume	consume	VERB
taxlaw-13767	704	54	at	at	ADP
taxlaw-13767	704	55	any	any	DET
taxlaw-13767	704	56	time	time	NOUN
taxlaw-13767	704	57	without	without	ADP
taxlaw-13767	704	58	being	be	AUX
taxlaw-13767	704	59	subject	subject	ADJ
taxlaw-13767	704	60	to	to	ADP
taxlaw-13767	704	61	another	another	DET
taxlaw-13767	704	62	incidence	incidence	NOUN
taxlaw-13767	704	63	of	of	ADP
taxlaw-13767	704	64	income	income	NOUN
taxlaw-13767	704	65	taxation	taxation	NOUN
taxlaw-13767	704	66	.	.	PUNCT
taxlaw-13767	705	1	under	under	ADP
taxlaw-13767	705	2	an	an	DET
taxlaw-13767	705	3	income	income	NOUN
taxlaw-13767	705	4	tax	tax	NOUN
taxlaw-13767	705	5	system	system	NOUN
taxlaw-13767	705	6	,	,	PUNCT
taxlaw-13767	705	7	it	it	PRON
taxlaw-13767	705	8	does	do	AUX
taxlaw-13767	705	9	not	not	PART
taxlaw-13767	705	10	matter	matter	VERB
taxlaw-13767	705	11	if	if	SCONJ
taxlaw-13767	705	12	the	the	DET
taxlaw-13767	705	13	income	income	NOUN
taxlaw-13767	705	14	occurs	occur	VERB
taxlaw-13767	705	15	in	in	ADP
taxlaw-13767	705	16	the	the	DET
taxlaw-13767	705	17	present	present	ADJ
taxlaw-13767	705	18	year	year	NOUN
taxlaw-13767	705	19	or	or	CCONJ
taxlaw-13767	705	20	in	in	ADP
taxlaw-13767	705	21	a	a	DET
taxlaw-13767	705	22	future	future	ADJ
taxlaw-13767	705	23	tax	tax	NOUN
taxlaw-13767	705	24	year	year	NOUN
taxlaw-13767	705	25	,	,	PUNCT
taxlaw-13767	705	26	either	either	CCONJ
taxlaw-13767	705	27	way	way	NOUN
taxlaw-13767	705	28	the	the	DET
taxlaw-13767	705	29	taxpayer	taxpayer	NOUN
taxlaw-13767	705	30	gets	get	VERB
taxlaw-13767	705	31	to	to	PART
taxlaw-13767	705	32	consume	consume	VERB
taxlaw-13767	705	33	with	with	ADP
taxlaw-13767	705	34	that	that	DET
taxlaw-13767	705	35	income	income	NOUN
taxlaw-13767	705	36	one	one	NUM
taxlaw-13767	705	37	time	time	NOUN
taxlaw-13767	705	38	without	without	ADP
taxlaw-13767	705	39	paying	pay	VERB
taxlaw-13767	705	40	any	any	DET
taxlaw-13767	705	41	additional	additional	ADJ
taxlaw-13767	705	42	income	income	NOUN
taxlaw-13767	705	43	tax	tax	NOUN
taxlaw-13767	705	44	.	.	PUNCT
taxlaw-13767	706	1	in	in	ADP
taxlaw-13767	706	2	short	short	ADJ
taxlaw-13767	706	3	,	,	PUNCT
taxlaw-13767	706	4	the	the	DET
taxlaw-13767	706	5	system	system	NOUN
taxlaw-13767	706	6	does	do	AUX
taxlaw-13767	706	7	not	not	PART
taxlaw-13767	706	8	care	care	VERB
taxlaw-13767	706	9	when	when	SCONJ
taxlaw-13767	706	10	the	the	DET
taxlaw-13767	706	11	consumption	consumption	NOUN
taxlaw-13767	706	12	occurs	occur	VERB
taxlaw-13767	706	13	.	.	PUNCT
taxlaw-13767	707	1	the	the	DET
taxlaw-13767	707	2	next	next	ADJ
taxlaw-13767	707	3	question	question	NOUN
taxlaw-13767	707	4	is	be	AUX
taxlaw-13767	707	5	,	,	PUNCT
taxlaw-13767	707	6	does	do	AUX
taxlaw-13767	707	7	it	it	PRON
taxlaw-13767	707	8	care	care	VERB
taxlaw-13767	707	9	who	who	PRON
taxlaw-13767	707	10	does	do	VERB
taxlaw-13767	707	11	the	the	DET
taxlaw-13767	707	12	consumption	consumption	NOUN
taxlaw-13767	707	13	?	?	PUNCT
taxlaw-13767	708	1	for	for	ADP
taxlaw-13767	708	2	gifts	gift	NOUN
taxlaw-13767	708	3	,	,	PUNCT
taxlaw-13767	708	4	the	the	DET
taxlaw-13767	708	5	answer	answer	NOUN
taxlaw-13767	708	6	is	be	AUX
taxlaw-13767	708	7	no	no	INTJ
taxlaw-13767	708	8	.	.	PUNCT
taxlaw-13767	709	1	by	by	ADP
taxlaw-13767	709	2	transferring	transfer	VERB
taxlaw-13767	709	3	a	a	DET
taxlaw-13767	709	4	gift	gift	NOUN
taxlaw-13767	709	5	,	,	PUNCT
taxlaw-13767	709	6	the	the	DET
taxlaw-13767	709	7	donor	donor	NOUN
taxlaw-13767	709	8	signals	signal	VERB
taxlaw-13767	709	9	that	that	SCONJ
taxlaw-13767	709	10	he	he	PRON
taxlaw-13767	709	11	would	would	AUX
taxlaw-13767	709	12	get	get	VERB
taxlaw-13767	709	13	more	more	ADJ
taxlaw-13767	709	14	utility	utility	NOUN
taxlaw-13767	709	15	from	from	ADP
taxlaw-13767	709	16	the	the	DET
taxlaw-13767	709	17	money	money	NOUN
taxlaw-13767	709	18	by	by	ADP
taxlaw-13767	709	19	having	have	VERB
taxlaw-13767	709	20	the	the	DET
taxlaw-13767	709	21	donee	donee	NOUN
taxlaw-13767	709	22	do	do	VERB
taxlaw-13767	709	23	the	the	DET
taxlaw-13767	709	24	consumption	consumption	NOUN
taxlaw-13767	709	25	in	in	ADP
taxlaw-13767	709	26	his	his	PRON
taxlaw-13767	709	27	place.116	place.116	ADV
taxlaw-13767	709	28	the	the	DET
taxlaw-13767	709	29	system	system	NOUN
taxlaw-13767	709	30	is	be	AUX
taxlaw-13767	709	31	essentially	essentially	ADV
taxlaw-13767	709	32	treating	treat	VERB
taxlaw-13767	709	33	the	the	DET
taxlaw-13767	709	34	donor	donor	NOUN
taxlaw-13767	709	35	and	and	CCONJ
taxlaw-13767	709	36	donee	donee	NOUN
taxlaw-13767	709	37	as	as	ADP
taxlaw-13767	709	38	one	one	NUM
taxlaw-13767	709	39	taxpayer	taxpayer	NOUN
taxlaw-13767	709	40	for	for	ADP
taxlaw-13767	709	41	this	this	DET
taxlaw-13767	709	42	limited	limited	ADJ
taxlaw-13767	709	43	purpose.117	purpose.117	NUM
taxlaw-13767	709	44	the	the	DET
taxlaw-13767	709	45	trite	trite	ADJ
taxlaw-13767	709	46	slogan	slogan	NOUN
taxlaw-13767	709	47	of	of	ADP
taxlaw-13767	709	48	one	one	NUM
taxlaw-13767	709	49	-	-	PUNCT
taxlaw-13767	709	50	tax	tax	NOUN
taxlaw-13767	709	51	/	/	SYM
taxlaw-13767	709	52	one	one	NUM
taxlaw-13767	709	53	-	-	PUNCT
taxlaw-13767	709	54	consumption	consumption	NOUN
taxlaw-13767	709	55	is	be	AUX
taxlaw-13767	709	56	met	meet	VERB
taxlaw-13767	709	57	,	,	PUNCT
taxlaw-13767	709	58	it	it	PRON
taxlaw-13767	709	59	’s	’	VERB
taxlaw-13767	709	60	just	just	ADV
taxlaw-13767	709	61	the	the	DET
taxlaw-13767	709	62	donee	donee	NOUN
taxlaw-13767	709	63	doing	do	VERB
taxlaw-13767	709	64	the	the	DET
taxlaw-13767	709	65	consumption	consumption	NOUN
taxlaw-13767	709	66	instead	instead	ADV
taxlaw-13767	709	67	of	of	ADP
taxlaw-13767	709	68	the	the	DET
taxlaw-13767	709	69	donor	donor	NOUN
taxlaw-13767	709	70	.	.	PUNCT
taxlaw-13767	710	1	113	113	NUM
taxlaw-13767	710	2	comm’r	comm’r	NOUN
taxlaw-13767	710	3	v.	v.	ADP
taxlaw-13767	710	4	duberstein	duberstein	NOUN
taxlaw-13767	710	5	,	,	PUNCT
taxlaw-13767	710	6	363	363	NUM
taxlaw-13767	710	7	u.s	u.s	PROPN
taxlaw-13767	710	8	.	.	PROPN
taxlaw-13767	710	9	278	278	NUM
taxlaw-13767	710	10	,	,	PUNCT
taxlaw-13767	710	11	285	285	NUM
taxlaw-13767	710	12	-	-	SYM
taxlaw-13767	710	13	86	86	NUM
taxlaw-13767	710	14	(	(	PUNCT
taxlaw-13767	710	15	1960	1960	NUM
taxlaw-13767	710	16	)	)	PUNCT
taxlaw-13767	710	17	.	.	PUNCT
taxlaw-13767	711	1	114	114	NUM
taxlaw-13767	712	1	i	i	PRON
taxlaw-13767	712	2	d.	d.	PROPN
taxlaw-13767	712	3	at	at	ADP
taxlaw-13767	712	4	285	285	NUM
taxlaw-13767	712	5	(	(	PUNCT
taxlaw-13767	712	6	citing	cite	VERB
taxlaw-13767	712	7	comm’r	comm’r	NOUN
taxlaw-13767	712	8	v.	v.	ADP
taxlaw-13767	712	9	lobue	lobue	PROPN
taxlaw-13767	712	10	,	,	PUNCT
taxlaw-13767	712	11	351	351	NUM
taxlaw-13767	712	12	u.s	u.s	PROPN
taxlaw-13767	712	13	.	.	PROPN
taxlaw-13767	712	14	243	243	NUM
taxlaw-13767	712	15	(	(	PUNCT
taxlaw-13767	712	16	1956	1956	NUM
taxlaw-13767	712	17	)	)	PUNCT
taxlaw-13767	712	18	)	)	PUNCT
taxlaw-13767	712	19	.	.	PUNCT
taxlaw-13767	713	1	115	115	NUM
taxlaw-13767	713	2	using	use	VERB
taxlaw-13767	713	3	an	an	DET
taxlaw-13767	713	4	unrealistic	unrealistic	ADJ
taxlaw-13767	713	5	numerical	numerical	ADJ
taxlaw-13767	713	6	example	example	NOUN
taxlaw-13767	713	7	for	for	ADP
taxlaw-13767	713	8	demonstration	demonstration	NOUN
taxlaw-13767	713	9	purposes	purpose	NOUN
taxlaw-13767	713	10	,	,	PUNCT
taxlaw-13767	713	11	if	if	SCONJ
taxlaw-13767	713	12	taxpayer	taxpayer	NOUN
taxlaw-13767	713	13	had	have	VERB
taxlaw-13767	713	14	no	no	DET
taxlaw-13767	713	15	wealth	wealth	NOUN
taxlaw-13767	713	16	at	at	ADP
taxlaw-13767	713	17	the	the	DET
taxlaw-13767	713	18	start	start	NOUN
taxlaw-13767	713	19	of	of	ADP
taxlaw-13767	713	20	year	year	NOUN
taxlaw-13767	713	21	one	one	NUM
taxlaw-13767	713	22	and	and	CCONJ
taxlaw-13767	713	23	earned	earn	VERB
taxlaw-13767	713	24	$	$	SYM
taxlaw-13767	713	25	10,000	10,000	NUM
taxlaw-13767	713	26	which	which	PRON
taxlaw-13767	713	27	they	they	PRON
taxlaw-13767	713	28	put	put	VERB
taxlaw-13767	713	29	under	under	ADP
taxlaw-13767	713	30	their	their	PRON
taxlaw-13767	713	31	mattress	mattress	NOUN
taxlaw-13767	713	32	for	for	ADP
taxlaw-13767	713	33	safekeeping	safekeeping	NOUN
taxlaw-13767	713	34	,	,	PUNCT
taxlaw-13767	713	35	they	they	PRON
taxlaw-13767	713	36	would	would	AUX
taxlaw-13767	713	37	have	have	VERB
taxlaw-13767	713	38	$	$	SYM
taxlaw-13767	713	39	10,000	10,000	NUM
taxlaw-13767	713	40	of	of	ADP
taxlaw-13767	713	41	income	income	NOUN
taxlaw-13767	713	42	under	under	ADP
taxlaw-13767	713	43	the	the	DET
taxlaw-13767	713	44	haig	haig	PROPN
taxlaw-13767	713	45	-	-	PUNCT
taxlaw-13767	713	46	simons	simons	PROPN
taxlaw-13767	713	47	definition	definition	NOUN
taxlaw-13767	713	48	.	.	PUNCT
taxlaw-13767	714	1	as	as	SCONJ
taxlaw-13767	714	2	set	set	VERB
taxlaw-13767	714	3	out	out	ADP
taxlaw-13767	714	4	in	in	ADP
taxlaw-13767	714	5	the	the	DET
taxlaw-13767	714	6	formula	formula	NOUN
taxlaw-13767	714	7	—	—	PUNCT
taxlaw-13767	714	8	0	0	PUNCT
taxlaw-13767	714	9	(	(	PUNCT
taxlaw-13767	714	10	present	present	ADJ
taxlaw-13767	714	11	consumption	consumption	NOUN
taxlaw-13767	714	12	)	)	PUNCT
taxlaw-13767	715	1	+	+	CCONJ
taxlaw-13767	715	2	$	$	SYM
taxlaw-13767	715	3	10,000	10,000	NUM
taxlaw-13767	715	4	(	(	PUNCT
taxlaw-13767	715	5	accumulation	accumulation	NOUN
taxlaw-13767	715	6	of	of	ADP
taxlaw-13767	715	7	wealth	wealth	NOUN
taxlaw-13767	715	8	)	)	PUNCT
taxlaw-13767	715	9	=	=	PUNCT
taxlaw-13767	715	10	$	$	SYM
taxlaw-13767	715	11	10,000	10,000	NUM
taxlaw-13767	715	12	income	income	NOUN
taxlaw-13767	715	13	.	.	PUNCT
taxlaw-13767	716	1	if	if	SCONJ
taxlaw-13767	716	2	taxpayer	taxpayer	NOUN
taxlaw-13767	716	3	earns	earn	VERB
taxlaw-13767	716	4	nothing	nothing	PRON
taxlaw-13767	716	5	in	in	ADP
taxlaw-13767	716	6	year	year	NOUN
taxlaw-13767	716	7	two	two	NUM
taxlaw-13767	716	8	but	but	CCONJ
taxlaw-13767	716	9	uses	use	VERB
taxlaw-13767	716	10	the	the	DET
taxlaw-13767	716	11	$	$	SYM
taxlaw-13767	716	12	10,000	10,000	NUM
taxlaw-13767	716	13	to	to	PART
taxlaw-13767	716	14	consume	consume	VERB
taxlaw-13767	716	15	something	something	PRON
taxlaw-13767	716	16	,	,	PUNCT
taxlaw-13767	716	17	then	then	ADV
taxlaw-13767	716	18	taxpayer	taxpayer	NOUN
taxlaw-13767	716	19	would	would	AUX
taxlaw-13767	716	20	not	not	PART
taxlaw-13767	716	21	have	have	VERB
taxlaw-13767	716	22	any	any	DET
taxlaw-13767	716	23	income	income	NOUN
taxlaw-13767	716	24	despite	despite	SCONJ
taxlaw-13767	716	25	the	the	DET
taxlaw-13767	716	26	consumption	consumption	NOUN
taxlaw-13767	716	27	.	.	PUNCT
taxlaw-13767	717	1	again	again	ADV
taxlaw-13767	717	2	,	,	PUNCT
taxlaw-13767	717	3	as	as	SCONJ
taxlaw-13767	717	4	set	set	VERB
taxlaw-13767	717	5	out	out	ADP
taxlaw-13767	717	6	in	in	ADP
taxlaw-13767	717	7	the	the	DET
taxlaw-13767	717	8	formula—$10,000	formula—$10,000	ADJ
taxlaw-13767	717	9	(	(	PUNCT
taxlaw-13767	717	10	present	present	ADJ
taxlaw-13767	717	11	consumption	consumption	NOUN
taxlaw-13767	717	12	)	)	PUNCT
taxlaw-13767	718	1	+	+	CCONJ
taxlaw-13767	718	2	(	(	PUNCT
taxlaw-13767	718	3	$	$	SYM
taxlaw-13767	718	4	10,000	10,000	NUM
taxlaw-13767	718	5	)	)	PUNCT
taxlaw-13767	718	6	(	(	PUNCT
taxlaw-13767	718	7	accumulation	accumulation	NOUN
taxlaw-13767	718	8	of	of	ADP
taxlaw-13767	718	9	wealth	wealth	NOUN
taxlaw-13767	718	10	since	since	SCONJ
taxlaw-13767	718	11	taxpayer	taxpayer	NOUN
taxlaw-13767	718	12	went	go	VERB
taxlaw-13767	718	13	from	from	ADP
taxlaw-13767	718	14	$	$	SYM
taxlaw-13767	718	15	10,000	10,000	NUM
taxlaw-13767	718	16	wealth	wealth	NOUN
taxlaw-13767	718	17	to	to	ADP
taxlaw-13767	718	18	zero	zero	NUM
taxlaw-13767	718	19	)	)	PUNCT
taxlaw-13767	718	20	=	=	PUNCT
taxlaw-13767	718	21	$	$	SYM
taxlaw-13767	718	22	0	0	NUM
taxlaw-13767	718	23	(	(	PUNCT
taxlaw-13767	718	24	zero	zero	NUM
taxlaw-13767	718	25	)	)	PUNCT
taxlaw-13767	718	26	.	.	PUNCT
taxlaw-13767	719	1	116	116	NUM
taxlaw-13767	719	2	kahn	kahn	PROPN
taxlaw-13767	719	3	&	&	CCONJ
taxlaw-13767	719	4	kahn	kahn	PROPN
taxlaw-13767	719	5	,	,	PUNCT
taxlaw-13767	719	6	supra	supra	PROPN
taxlaw-13767	719	7	note	note	PROPN
taxlaw-13767	719	8	94	94	NUM
taxlaw-13767	719	9	,	,	PUNCT
taxlaw-13767	719	10	at	at	ADP
taxlaw-13767	719	11	466	466	NUM
taxlaw-13767	719	12	-	-	SYM
taxlaw-13767	719	13	67	67	NUM
taxlaw-13767	719	14	.	.	PUNCT
taxlaw-13767	719	15	117	117	NUM
taxlaw-13767	720	1	i	i	PROPN
taxlaw-13767	720	2	d.	d.	PROPN
taxlaw-13767	720	3	at	at	ADP
taxlaw-13767	720	4	469	469	NUM
taxlaw-13767	720	5	-	-	SYM
taxlaw-13767	720	6	74	74	NUM
taxlaw-13767	720	7	.	.	PUNCT
taxlaw-13767	721	1	2025	2025	NUM
taxlaw-13767	721	2	]	]	PUNCT
taxlaw-13767	721	3	the	the	DET
taxlaw-13767	721	4	flip	flip	NOUN
taxlaw-13767	721	5	and	and	CCONJ
taxlaw-13767	721	6	flop	flop	NOUN
taxlaw-13767	721	7	of	of	ADP
taxlaw-13767	721	8	taxing	tax	VERB
taxlaw-13767	721	9	alimony	alimony	NOUN
taxlaw-13767	721	10	159	159	NUM
taxlaw-13767	721	11	since	since	SCONJ
taxlaw-13767	721	12	the	the	DET
taxlaw-13767	721	13	donee	donee	NOUN
taxlaw-13767	721	14	is	be	AUX
taxlaw-13767	721	15	the	the	DET
taxlaw-13767	721	16	one	one	NOUN
taxlaw-13767	721	17	doing	do	VERB
taxlaw-13767	721	18	the	the	DET
taxlaw-13767	721	19	consumption	consumption	NOUN
taxlaw-13767	721	20	,	,	PUNCT
taxlaw-13767	721	21	should	should	AUX
taxlaw-13767	721	22	she	she	PRON
taxlaw-13767	721	23	be	be	AUX
taxlaw-13767	721	24	the	the	DET
taxlaw-13767	721	25	party	party	NOUN
taxlaw-13767	721	26	that	that	PRON
taxlaw-13767	721	27	pays	pay	VERB
taxlaw-13767	721	28	the	the	DET
taxlaw-13767	721	29	income	income	NOUN
taxlaw-13767	721	30	tax	tax	NOUN
taxlaw-13767	721	31	?	?	PUNCT
taxlaw-13767	722	1	that	that	PRON
taxlaw-13767	722	2	is	be	AUX
taxlaw-13767	722	3	,	,	PUNCT
taxlaw-13767	722	4	should	should	AUX
taxlaw-13767	722	5	we	we	PRON
taxlaw-13767	722	6	allow	allow	VERB
taxlaw-13767	722	7	a	a	DET
taxlaw-13767	722	8	deduction	deduction	NOUN
taxlaw-13767	722	9	for	for	ADP
taxlaw-13767	722	10	the	the	DET
taxlaw-13767	722	11	donor	donor	NOUN
taxlaw-13767	722	12	to	to	PART
taxlaw-13767	722	13	reflect	reflect	VERB
taxlaw-13767	722	14	the	the	DET
taxlaw-13767	722	15	fact	fact	NOUN
taxlaw-13767	722	16	that	that	SCONJ
taxlaw-13767	722	17	he	he	PRON
taxlaw-13767	722	18	has	have	AUX
taxlaw-13767	722	19	not	not	PART
taxlaw-13767	722	20	consumed	consume	VERB
taxlaw-13767	722	21	anything	anything	PRON
taxlaw-13767	722	22	and	and	CCONJ
taxlaw-13767	722	23	income	income	VERB
taxlaw-13767	722	24	to	to	ADP
taxlaw-13767	722	25	the	the	DET
taxlaw-13767	722	26	donee	donee	NOUN
taxlaw-13767	722	27	to	to	PART
taxlaw-13767	722	28	reflect	reflect	VERB
taxlaw-13767	722	29	the	the	DET
taxlaw-13767	722	30	fact	fact	NOUN
taxlaw-13767	722	31	that	that	SCONJ
taxlaw-13767	722	32	she	she	PRON
taxlaw-13767	722	33	is	be	AUX
taxlaw-13767	722	34	the	the	DET
taxlaw-13767	722	35	one	one	NUM
taxlaw-13767	722	36	who	who	PRON
taxlaw-13767	722	37	will	will	AUX
taxlaw-13767	722	38	be	be	AUX
taxlaw-13767	722	39	doing	do	VERB
taxlaw-13767	722	40	the	the	DET
taxlaw-13767	722	41	consumption	consumption	NOUN
taxlaw-13767	722	42	?	?	PUNCT
taxlaw-13767	723	1	as	as	SCONJ
taxlaw-13767	723	2	noted	note	VERB
taxlaw-13767	723	3	above	above	ADV
taxlaw-13767	723	4	,	,	PUNCT
taxlaw-13767	723	5	it	it	PRON
taxlaw-13767	723	6	would	would	AUX
taxlaw-13767	723	7	appear	appear	VERB
taxlaw-13767	723	8	that	that	PRON
taxlaw-13767	723	9	should	should	AUX
taxlaw-13767	723	10	be	be	AUX
taxlaw-13767	723	11	the	the	DET
taxlaw-13767	723	12	presumptive	presumptive	ADJ
taxlaw-13767	723	13	tax	tax	NOUN
taxlaw-13767	723	14	treatment	treatment	NOUN
taxlaw-13767	723	15	in	in	ADP
taxlaw-13767	723	16	this	this	DET
taxlaw-13767	723	17	situation	situation	NOUN
taxlaw-13767	723	18	.	.	PUNCT
taxlaw-13767	724	1	in	in	ADP
taxlaw-13767	724	2	this	this	DET
taxlaw-13767	724	3	case	case	NOUN
taxlaw-13767	724	4	,	,	PUNCT
taxlaw-13767	724	5	however	however	ADV
taxlaw-13767	724	6	,	,	PUNCT
taxlaw-13767	724	7	the	the	DET
taxlaw-13767	724	8	counter	counter	ADJ
taxlaw-13767	724	9	policy	policy	NOUN
taxlaw-13767	724	10	considerations	consideration	NOUN
taxlaw-13767	724	11	outweigh	outweigh	VERB
taxlaw-13767	724	12	that	that	DET
taxlaw-13767	724	13	presumption	presumption	NOUN
taxlaw-13767	724	14	.	.	PUNCT
taxlaw-13767	725	1	first	first	ADV
taxlaw-13767	725	2	,	,	PUNCT
taxlaw-13767	725	3	as	as	SCONJ
taxlaw-13767	725	4	noted	note	VERB
taxlaw-13767	725	5	,	,	PUNCT
taxlaw-13767	725	6	gifts	gift	NOUN
taxlaw-13767	725	7	are	be	AUX
taxlaw-13767	725	8	a	a	DET
taxlaw-13767	725	9	special	special	ADJ
taxlaw-13767	725	10	subgroup	subgroup	NOUN
taxlaw-13767	725	11	of	of	ADP
taxlaw-13767	725	12	transfers	transfer	NOUN
taxlaw-13767	725	13	.	.	PUNCT
taxlaw-13767	726	1	they	they	PRON
taxlaw-13767	726	2	require	require	VERB
taxlaw-13767	726	3	a	a	DET
taxlaw-13767	726	4	specific	specific	ADJ
taxlaw-13767	726	5	intent	intent	NOUN
taxlaw-13767	726	6	that	that	SCONJ
taxlaw-13767	726	7	the	the	DET
taxlaw-13767	726	8	transferor	transferor	NOUN
taxlaw-13767	726	9	has	have	AUX
taxlaw-13767	726	10	determined	determine	VERB
taxlaw-13767	726	11	that	that	SCONJ
taxlaw-13767	726	12	he	he	PRON
taxlaw-13767	726	13	would	would	AUX
taxlaw-13767	726	14	get	get	VERB
taxlaw-13767	726	15	more	more	ADJ
taxlaw-13767	726	16	utility	utility	NOUN
taxlaw-13767	726	17	from	from	ADP
taxlaw-13767	726	18	his	his	PRON
taxlaw-13767	726	19	money	money	NOUN
taxlaw-13767	726	20	by	by	ADP
taxlaw-13767	726	21	vicariously	vicariously	ADV
taxlaw-13767	726	22	enjoying	enjoy	VERB
taxlaw-13767	726	23	the	the	DET
taxlaw-13767	726	24	consumption	consumption	NOUN
taxlaw-13767	726	25	made	make	VERB
taxlaw-13767	726	26	by	by	ADP
taxlaw-13767	726	27	another	another	DET
taxlaw-13767	726	28	taxpayer	taxpayer	NOUN
taxlaw-13767	726	29	.	.	PUNCT
taxlaw-13767	727	1	this	this	PRON
taxlaw-13767	727	2	supports	support	VERB
taxlaw-13767	727	3	the	the	DET
taxlaw-13767	727	4	treatment	treatment	NOUN
taxlaw-13767	727	5	of	of	ADP
taxlaw-13767	727	6	continuing	continue	VERB
taxlaw-13767	727	7	to	to	PART
taxlaw-13767	727	8	impose	impose	VERB
taxlaw-13767	727	9	the	the	DET
taxlaw-13767	727	10	tax	tax	NOUN
taxlaw-13767	727	11	burden	burden	NOUN
taxlaw-13767	727	12	on	on	ADP
taxlaw-13767	727	13	the	the	DET
taxlaw-13767	727	14	donor	donor	NOUN
taxlaw-13767	727	15	.	.	PUNCT
taxlaw-13767	728	1	perhaps	perhaps	ADV
taxlaw-13767	728	2	more	more	ADV
taxlaw-13767	728	3	importantly	importantly	ADV
taxlaw-13767	728	4	,	,	PUNCT
taxlaw-13767	728	5	allowing	allow	VERB
taxlaw-13767	728	6	a	a	DET
taxlaw-13767	728	7	deduction	deduction	NOUN
taxlaw-13767	728	8	for	for	ADP
taxlaw-13767	728	9	gifts	gift	NOUN
taxlaw-13767	728	10	would	would	AUX
taxlaw-13767	728	11	be	be	AUX
taxlaw-13767	728	12	too	too	ADV
taxlaw-13767	728	13	easily	easily	ADV
taxlaw-13767	728	14	abused	abuse	VERB
taxlaw-13767	728	15	for	for	ADP
taxlaw-13767	728	16	tax	tax	NOUN
taxlaw-13767	728	17	purposes	purpose	NOUN
taxlaw-13767	728	18	.	.	PUNCT
taxlaw-13767	729	1	wealthy	wealthy	ADJ
taxlaw-13767	729	2	taxpayers	taxpayer	NOUN
taxlaw-13767	729	3	could	could	AUX
taxlaw-13767	729	4	easily	easily	ADV
taxlaw-13767	729	5	engage	engage	VERB
taxlaw-13767	729	6	in	in	ADP
taxlaw-13767	729	7	tax	tax	NOUN
taxlaw-13767	729	8	arbitrage	arbitrage	NOUN
taxlaw-13767	729	9	and	and	CCONJ
taxlaw-13767	729	10	transfer	transfer	VERB
taxlaw-13767	729	11	money	money	NOUN
taxlaw-13767	729	12	and	and	CCONJ
taxlaw-13767	729	13	assets	asset	NOUN
taxlaw-13767	729	14	to	to	ADP
taxlaw-13767	729	15	individuals	individual	NOUN
taxlaw-13767	729	16	in	in	ADP
taxlaw-13767	729	17	lower	low	ADJ
taxlaw-13767	729	18	tax	tax	NOUN
taxlaw-13767	729	19	brackets	bracket	NOUN
taxlaw-13767	729	20	.	.	PUNCT
taxlaw-13767	730	1	the	the	DET
taxlaw-13767	730	2	loser	loser	NOUN
taxlaw-13767	730	3	with	with	ADP
taxlaw-13767	730	4	these	these	DET
taxlaw-13767	730	5	transfers	transfer	NOUN
taxlaw-13767	730	6	would	would	AUX
taxlaw-13767	730	7	be	be	AUX
taxlaw-13767	730	8	the	the	DET
taxlaw-13767	730	9	federal	federal	ADJ
taxlaw-13767	730	10	government	government	NOUN
taxlaw-13767	730	11	.	.	PUNCT
taxlaw-13767	731	1	protecting	protect	VERB
taxlaw-13767	731	2	the	the	DET
taxlaw-13767	731	3	fisc	fisc	NOUN
taxlaw-13767	731	4	in	in	ADP
taxlaw-13767	731	5	this	this	DET
taxlaw-13767	731	6	case	case	NOUN
taxlaw-13767	731	7	makes	make	VERB
taxlaw-13767	731	8	sense	sense	NOUN
taxlaw-13767	731	9	and	and	CCONJ
taxlaw-13767	731	10	so	so	ADV
taxlaw-13767	731	11	the	the	DET
taxlaw-13767	731	12	tax	tax	NOUN
taxlaw-13767	731	13	treatment	treatment	NOUN
taxlaw-13767	731	14	of	of	ADP
taxlaw-13767	731	15	gifts	gift	NOUN
taxlaw-13767	731	16	should	should	AUX
taxlaw-13767	731	17	remain	remain	VERB
taxlaw-13767	731	18	the	the	DET
taxlaw-13767	731	19	same	same	ADJ
taxlaw-13767	731	20	.	.	PUNCT
taxlaw-13767	732	1	does	do	AUX
taxlaw-13767	732	2	the	the	DET
taxlaw-13767	732	3	same	same	ADJ
taxlaw-13767	732	4	reasoning	reasoning	NOUN
taxlaw-13767	732	5	apply	apply	VERB
taxlaw-13767	732	6	to	to	ADP
taxlaw-13767	732	7	alimony	alimony	NOUN
taxlaw-13767	732	8	payments	payment	NOUN
taxlaw-13767	732	9	?	?	PUNCT
taxlaw-13767	733	1	clearly	clearly	ADV
taxlaw-13767	733	2	such	such	ADJ
taxlaw-13767	733	3	payments	payment	NOUN
taxlaw-13767	733	4	can	can	AUX
taxlaw-13767	733	5	be	be	AUX
taxlaw-13767	733	6	used	use	VERB
taxlaw-13767	733	7	for	for	ADP
taxlaw-13767	733	8	tax	tax	NOUN
taxlaw-13767	733	9	arbitrage	arbitrage	NOUN
taxlaw-13767	733	10	purposes	purpose	NOUN
taxlaw-13767	733	11	—	—	PUNCT
taxlaw-13767	733	12	usually	usually	ADV
taxlaw-13767	733	13	the	the	DET
taxlaw-13767	733	14	higher	high	ADJ
taxlaw-13767	733	15	-	-	PUNCT
taxlaw-13767	733	16	income	income	NOUN
taxlaw-13767	733	17	spouse	spouse	NOUN
taxlaw-13767	733	18	is	be	AUX
taxlaw-13767	733	19	paying	pay	VERB
taxlaw-13767	733	20	alimony	alimony	NOUN
taxlaw-13767	733	21	to	to	ADP
taxlaw-13767	733	22	the	the	DET
taxlaw-13767	733	23	lower	low	ADJ
taxlaw-13767	733	24	-	-	PUNCT
taxlaw-13767	733	25	income	income	NOUN
taxlaw-13767	733	26	spouse	spouse	NOUN
taxlaw-13767	733	27	.	.	PUNCT
taxlaw-13767	734	1	the	the	DET
taxlaw-13767	734	2	loser	loser	NOUN
taxlaw-13767	734	3	once	once	ADV
taxlaw-13767	734	4	again	again	ADV
taxlaw-13767	734	5	is	be	AUX
taxlaw-13767	734	6	the	the	DET
taxlaw-13767	734	7	federal	federal	ADJ
taxlaw-13767	734	8	government	government	NOUN
taxlaw-13767	734	9	.	.	PUNCT
taxlaw-13767	735	1	but	but	CCONJ
taxlaw-13767	735	2	as	as	SCONJ
taxlaw-13767	735	3	discussed	discuss	VERB
taxlaw-13767	735	4	,	,	PUNCT
taxlaw-13767	735	5	this	this	DET
taxlaw-13767	735	6	“	"	PUNCT
taxlaw-13767	735	7	loss	loss	NOUN
taxlaw-13767	735	8	”	"	PUNCT
taxlaw-13767	735	9	is	be	AUX
taxlaw-13767	735	10	overstated	overstate	VERB
taxlaw-13767	735	11	because	because	SCONJ
taxlaw-13767	735	12	the	the	DET
taxlaw-13767	735	13	parties	party	NOUN
taxlaw-13767	735	14	are	be	AUX
taxlaw-13767	735	15	simply	simply	ADV
taxlaw-13767	735	16	mirroring	mirror	VERB
taxlaw-13767	735	17	the	the	DET
taxlaw-13767	735	18	tax	tax	NOUN
taxlaw-13767	735	19	treatment	treatment	NOUN
taxlaw-13767	735	20	they	they	PRON
taxlaw-13767	735	21	enjoyed	enjoy	VERB
taxlaw-13767	735	22	in	in	ADP
taxlaw-13767	735	23	marriage	marriage	NOUN
taxlaw-13767	735	24	into	into	ADP
taxlaw-13767	735	25	their	their	PRON
taxlaw-13767	735	26	divorce	divorce	NOUN
taxlaw-13767	735	27	.	.	PUNCT
taxlaw-13767	736	1	there	there	PRON
taxlaw-13767	736	2	is	be	VERB
taxlaw-13767	736	3	thus	thus	ADV
taxlaw-13767	736	4	no	no	DET
taxlaw-13767	736	5	divorce	divorce	NOUN
taxlaw-13767	736	6	bonus	bonus	NOUN
taxlaw-13767	736	7	at	at	ADV
taxlaw-13767	736	8	all	all	ADV
taxlaw-13767	736	9	.	.	PUNCT
taxlaw-13767	737	1	indeed	indeed	ADV
taxlaw-13767	737	2	,	,	PUNCT
taxlaw-13767	737	3	as	as	SCONJ
taxlaw-13767	737	4	it	it	PRON
taxlaw-13767	737	5	stands	stand	VERB
taxlaw-13767	737	6	,	,	PUNCT
taxlaw-13767	737	7	allocating	allocate	VERB
taxlaw-13767	737	8	all	all	PRON
taxlaw-13767	737	9	of	of	ADP
taxlaw-13767	737	10	the	the	DET
taxlaw-13767	737	11	income	income	NOUN
taxlaw-13767	737	12	into	into	ADP
taxlaw-13767	737	13	the	the	DET
taxlaw-13767	737	14	higher	higher	ADV
taxlaw-13767	737	15	-	-	PUNCT
taxlaw-13767	737	16	earning	earn	VERB
taxlaw-13767	737	17	spouse	spouse	NOUN
taxlaw-13767	737	18	’s	’s	PART
taxlaw-13767	737	19	bracket	bracket	NOUN
taxlaw-13767	737	20	,	,	PUNCT
taxlaw-13767	737	21	even	even	ADV
taxlaw-13767	737	22	those	those	DET
taxlaw-13767	737	23	dollars	dollar	NOUN
taxlaw-13767	737	24	used	use	VERB
taxlaw-13767	737	25	solely	solely	ADV
taxlaw-13767	737	26	to	to	PART
taxlaw-13767	737	27	support	support	VERB
taxlaw-13767	737	28	the	the	DET
taxlaw-13767	737	29	lower	lower	ADV
taxlaw-13767	737	30	-	-	PUNCT
taxlaw-13767	737	31	earning	earn	VERB
taxlaw-13767	737	32	spouse	spouse	NOUN
taxlaw-13767	737	33	,	,	PUNCT
taxlaw-13767	737	34	results	result	NOUN
taxlaw-13767	737	35	in	in	ADP
taxlaw-13767	737	36	a	a	DET
taxlaw-13767	737	37	divorce	divorce	NOUN
taxlaw-13767	737	38	penalty	penalty	NOUN
taxlaw-13767	737	39	,	,	PUNCT
taxlaw-13767	737	40	shrinking	shrink	VERB
taxlaw-13767	737	41	the	the	DET
taxlaw-13767	737	42	pie	pie	NOUN
taxlaw-13767	737	43	for	for	ADP
taxlaw-13767	737	44	both	both	DET
taxlaw-13767	737	45	parties	party	NOUN
taxlaw-13767	737	46	and	and	CCONJ
taxlaw-13767	737	47	their	their	PRON
taxlaw-13767	737	48	children	child	NOUN
taxlaw-13767	737	49	.	.	PUNCT
taxlaw-13767	738	1	and	and	CCONJ
taxlaw-13767	738	2	,	,	PUNCT
taxlaw-13767	738	3	in	in	ADP
taxlaw-13767	738	4	any	any	DET
taxlaw-13767	738	5	event	event	NOUN
taxlaw-13767	738	6	,	,	PUNCT
taxlaw-13767	738	7	alimony	alimony	NOUN
taxlaw-13767	738	8	payments	payment	NOUN
taxlaw-13767	738	9	are	be	AUX
taxlaw-13767	738	10	different	different	ADJ
taxlaw-13767	738	11	in	in	ADP
taxlaw-13767	738	12	ways	way	NOUN
taxlaw-13767	738	13	that	that	PRON
taxlaw-13767	738	14	make	make	VERB
taxlaw-13767	738	15	them	they	PRON
taxlaw-13767	738	16	far	far	ADV
taxlaw-13767	738	17	less	less	ADV
taxlaw-13767	738	18	prone	prone	ADJ
taxlaw-13767	738	19	to	to	ADP
taxlaw-13767	738	20	abuse	abuse	NOUN
taxlaw-13767	738	21	.	.	PUNCT
taxlaw-13767	739	1	first	first	ADV
taxlaw-13767	739	2	,	,	PUNCT
taxlaw-13767	739	3	alimony	alimony	NOUN
taxlaw-13767	739	4	payments	payment	NOUN
taxlaw-13767	739	5	are	be	AUX
taxlaw-13767	739	6	not	not	PART
taxlaw-13767	739	7	nearly	nearly	ADV
taxlaw-13767	739	8	as	as	ADV
taxlaw-13767	739	9	readily	readily	ADV
taxlaw-13767	739	10	available	available	ADJ
taxlaw-13767	739	11	to	to	PART
taxlaw-13767	739	12	abuse	abuse	VERB
taxlaw-13767	739	13	as	as	ADP
taxlaw-13767	739	14	gifts	gift	NOUN
taxlaw-13767	739	15	.	.	PUNCT
taxlaw-13767	740	1	as	as	SCONJ
taxlaw-13767	740	2	noted	note	VERB
taxlaw-13767	740	3	,	,	PUNCT
taxlaw-13767	740	4	gifts	gift	NOUN
taxlaw-13767	740	5	can	can	AUX
taxlaw-13767	740	6	be	be	AUX
taxlaw-13767	740	7	transferred	transfer	VERB
taxlaw-13767	740	8	to	to	ADP
taxlaw-13767	740	9	anyone	anyone	PRON
taxlaw-13767	740	10	as	as	ADV
taxlaw-13767	740	11	long	long	ADV
taxlaw-13767	740	12	as	as	SCONJ
taxlaw-13767	740	13	the	the	DET
taxlaw-13767	740	14	appropriate	appropriate	ADJ
taxlaw-13767	740	15	intent	intent	NOUN
taxlaw-13767	740	16	is	be	AUX
taxlaw-13767	740	17	met	meet	VERB
taxlaw-13767	740	18	.	.	PUNCT
taxlaw-13767	741	1	while	while	SCONJ
taxlaw-13767	741	2	it	it	PRON
taxlaw-13767	741	3	is	be	AUX
taxlaw-13767	741	4	true	true	ADJ
taxlaw-13767	741	5	that	that	SCONJ
taxlaw-13767	741	6	if	if	SCONJ
taxlaw-13767	741	7	two	two	NUM
taxlaw-13767	741	8	individuals	individual	NOUN
taxlaw-13767	741	9	used	use	VERB
taxlaw-13767	741	10	a	a	DET
taxlaw-13767	741	11	“	"	PUNCT
taxlaw-13767	741	12	gift	gift	NOUN
taxlaw-13767	741	13	”	"	PUNCT
taxlaw-13767	741	14	to	to	PART
taxlaw-13767	741	15	engage	engage	VERB
taxlaw-13767	741	16	in	in	ADP
taxlaw-13767	741	17	tax	tax	NOUN
taxlaw-13767	741	18	arbitrage	arbitrage	NOUN
taxlaw-13767	741	19	,	,	PUNCT
taxlaw-13767	741	20	the	the	DET
taxlaw-13767	741	21	appropriate	appropriate	ADJ
taxlaw-13767	741	22	detached	detach	VERB
taxlaw-13767	741	23	-	-	PUNCT
taxlaw-13767	741	24	and	and	CCONJ
taxlaw-13767	741	25	-	-	PUNCT
taxlaw-13767	741	26	disinterested	disinterested	ADJ
taxlaw-13767	741	27	test	test	NOUN
taxlaw-13767	741	28	would	would	AUX
taxlaw-13767	741	29	not	not	PART
taxlaw-13767	741	30	be	be	AUX
taxlaw-13767	741	31	met	meet	VERB
taxlaw-13767	741	32	.	.	PUNCT
taxlaw-13767	742	1	this	this	PRON
taxlaw-13767	742	2	would	would	AUX
taxlaw-13767	742	3	be	be	AUX
taxlaw-13767	742	4	incredibly	incredibly	ADV
taxlaw-13767	742	5	difficult	difficult	ADJ
taxlaw-13767	742	6	for	for	SCONJ
taxlaw-13767	742	7	the	the	DET
taxlaw-13767	742	8	government	government	NOUN
taxlaw-13767	742	9	to	to	PART
taxlaw-13767	742	10	detect	detect	VERB
taxlaw-13767	742	11	and	and	CCONJ
taxlaw-13767	742	12	prove	prove	VERB
taxlaw-13767	742	13	.	.	PUNCT
taxlaw-13767	743	1	without	without	ADP
taxlaw-13767	743	2	a	a	DET
taxlaw-13767	743	3	smoking	smoking	NOUN
taxlaw-13767	743	4	gun	gun	NOUN
taxlaw-13767	743	5	,	,	PUNCT
taxlaw-13767	743	6	it	it	PRON
taxlaw-13767	743	7	would	would	AUX
taxlaw-13767	743	8	be	be	AUX
taxlaw-13767	743	9	nearly	nearly	ADV
taxlaw-13767	743	10	impossible	impossible	ADJ
taxlaw-13767	743	11	to	to	PART
taxlaw-13767	743	12	prove	prove	VERB
taxlaw-13767	743	13	that	that	SCONJ
taxlaw-13767	743	14	a	a	DET
taxlaw-13767	743	15	taxpayer	taxpayer	NOUN
taxlaw-13767	743	16	transferred	transfer	VERB
taxlaw-13767	743	17	gifts	gift	NOUN
taxlaw-13767	743	18	to	to	ADP
taxlaw-13767	743	19	family	family	NOUN
taxlaw-13767	743	20	members	member	NOUN
taxlaw-13767	743	21	only	only	ADV
taxlaw-13767	743	22	for	for	ADP
taxlaw-13767	743	23	tax	tax	NOUN
taxlaw-13767	743	24	savings	saving	NOUN
taxlaw-13767	743	25	.	.	PUNCT
taxlaw-13767	744	1	alimony	alimony	NOUN
taxlaw-13767	744	2	payments	payment	NOUN
taxlaw-13767	744	3	are	be	AUX
taxlaw-13767	744	4	much	much	ADV
taxlaw-13767	744	5	more	more	ADV
taxlaw-13767	744	6	limited	limited	ADJ
taxlaw-13767	744	7	.	.	PUNCT
taxlaw-13767	745	1	they	they	PRON
taxlaw-13767	745	2	must	must	AUX
taxlaw-13767	745	3	be	be	AUX
taxlaw-13767	745	4	made	make	VERB
taxlaw-13767	745	5	to	to	ADP
taxlaw-13767	745	6	an	an	DET
taxlaw-13767	745	7	ex	ex	NOUN
taxlaw-13767	745	8	-	-	ADJ
taxlaw-13767	745	9	spouse.118	spouse.118	ADJ
taxlaw-13767	745	10	people	people	NOUN
taxlaw-13767	745	11	do	do	AUX
taxlaw-13767	745	12	not	not	PART
taxlaw-13767	745	13	marry	marry	VERB
taxlaw-13767	745	14	and	and	CCONJ
taxlaw-13767	745	15	then	then	ADV
taxlaw-13767	745	16	divorce	divorce	VERB
taxlaw-13767	745	17	to	to	PART
taxlaw-13767	745	18	engage	engage	VERB
taxlaw-13767	745	19	in	in	ADP
taxlaw-13767	745	20	tax	tax	NOUN
taxlaw-13767	745	21	arbitrage.119	arbitrage.119	NOUN
taxlaw-13767	745	22	therefore	therefore	ADV
taxlaw-13767	745	23	,	,	PUNCT
taxlaw-13767	745	24	the	the	DET
taxlaw-13767	745	25	concern	concern	NOUN
taxlaw-13767	745	26	over	over	ADP
taxlaw-13767	745	27	abuse	abuse	NOUN
taxlaw-13767	745	28	is	be	AUX
taxlaw-13767	745	29	significantly	significantly	ADV
taxlaw-13767	745	30	less	less	ADJ
taxlaw-13767	745	31	than	than	ADP
taxlaw-13767	745	32	in	in	ADP
taxlaw-13767	745	33	the	the	DET
taxlaw-13767	745	34	case	case	NOUN
taxlaw-13767	745	35	of	of	ADP
taxlaw-13767	745	36	gift	gift	NOUN
taxlaw-13767	745	37	transfers	transfer	NOUN
taxlaw-13767	745	38	.	.	PUNCT
taxlaw-13767	746	1	as	as	SCONJ
taxlaw-13767	746	2	discussed	discuss	VERB
taxlaw-13767	746	3	,	,	PUNCT
taxlaw-13767	746	4	the	the	DET
taxlaw-13767	746	5	tax	tax	NOUN
taxlaw-13767	746	6	treatment	treatment	NOUN
taxlaw-13767	746	7	of	of	ADP
taxlaw-13767	746	8	gifts	gift	NOUN
taxlaw-13767	746	9	is	be	AUX
taxlaw-13767	746	10	justified	justify	VERB
taxlaw-13767	746	11	because	because	SCONJ
taxlaw-13767	746	12	in	in	ADP
taxlaw-13767	746	13	this	this	DET
taxlaw-13767	746	14	limited	limited	ADJ
taxlaw-13767	746	15	situation	situation	NOUN
taxlaw-13767	746	16	,	,	PUNCT
taxlaw-13767	746	17	it	it	PRON
taxlaw-13767	746	18	makes	make	VERB
taxlaw-13767	746	19	sense	sense	NOUN
taxlaw-13767	746	20	to	to	PART
taxlaw-13767	746	21	treat	treat	VERB
taxlaw-13767	746	22	the	the	DET
taxlaw-13767	746	23	two	two	NUM
taxlaw-13767	746	24	parties	party	NOUN
taxlaw-13767	746	25	as	as	ADP
taxlaw-13767	746	26	one	one	NUM
taxlaw-13767	746	27	person	person	NOUN
taxlaw-13767	746	28	.	.	PUNCT
taxlaw-13767	747	1	by	by	ADP
taxlaw-13767	747	2	making	make	VERB
taxlaw-13767	747	3	valid	valid	ADJ
taxlaw-13767	747	4	gifts	gift	NOUN
taxlaw-13767	747	5	,	,	PUNCT
taxlaw-13767	747	6	donors	donor	NOUN
taxlaw-13767	747	7	signal	signal	VERB
taxlaw-13767	747	8	that	that	SCONJ
taxlaw-13767	747	9	they	they	PRON
taxlaw-13767	747	10	would	would	AUX
taxlaw-13767	747	11	prefer	prefer	VERB
taxlaw-13767	747	12	the	the	DET
taxlaw-13767	747	13	donee	donee	NOUN
taxlaw-13767	747	14	use	use	VERB
taxlaw-13767	747	15	the	the	DET
taxlaw-13767	747	16	one	one	NUM
taxlaw-13767	747	17	“	"	PUNCT
taxlaw-13767	747	18	free	free	ADJ
taxlaw-13767	747	19	”	"	PUNCT
taxlaw-13767	747	20	consumption	consumption	NOUN
taxlaw-13767	747	21	rather	rather	ADV
taxlaw-13767	747	22	than	than	ADP
taxlaw-13767	747	23	the	the	DET
taxlaw-13767	747	24	donor	donor	NOUN
taxlaw-13767	747	25	using	use	VERB
taxlaw-13767	747	26	it	it	PRON
taxlaw-13767	747	27	.	.	PUNCT
taxlaw-13767	748	1	alimony	alimony	NOUN
taxlaw-13767	748	2	payments	payment	NOUN
taxlaw-13767	748	3	do	do	AUX
taxlaw-13767	748	4	not	not	PART
taxlaw-13767	748	5	have	have	VERB
taxlaw-13767	748	6	the	the	DET
taxlaw-13767	748	7	same	same	ADJ
taxlaw-13767	748	8	justification	justification	NOUN
taxlaw-13767	748	9	.	.	PUNCT
taxlaw-13767	749	1	118	118	NUM
taxlaw-13767	749	2	i.r.c	i.r.c	NOUN
taxlaw-13767	749	3	.	.	PUNCT
taxlaw-13767	750	1	§	§	PROPN
taxlaw-13767	750	2	71	71	NUM
taxlaw-13767	750	3	(	(	PUNCT
taxlaw-13767	750	4	supp	supp	PROPN
taxlaw-13767	750	5	.	.	PUNCT
taxlaw-13767	751	1	iii	iii	NUM
taxlaw-13767	751	2	vol	vol	NOUN
taxlaw-13767	751	3	.	.	PROPN
taxlaw-13767	751	4	2	2	NUM
taxlaw-13767	751	5	1985	1985	NUM
taxlaw-13767	751	6	)	)	PUNCT
taxlaw-13767	751	7	(	(	PUNCT
taxlaw-13767	751	8	repealed	repeal	VERB
taxlaw-13767	751	9	2017	2017	NUM
taxlaw-13767	751	10	)	)	PUNCT
taxlaw-13767	751	11	.	.	PUNCT
taxlaw-13767	752	1	recall	recall	VERB
taxlaw-13767	752	2	as	as	ADV
taxlaw-13767	752	3	well	well	ADV
taxlaw-13767	752	4	that	that	PRON
taxlaw-13767	752	5	to	to	PART
taxlaw-13767	752	6	qualify	qualify	VERB
taxlaw-13767	752	7	for	for	ADP
taxlaw-13767	752	8	the	the	DET
taxlaw-13767	752	9	deduction	deduction	NOUN
taxlaw-13767	752	10	treatment	treatment	NOUN
taxlaw-13767	752	11	such	such	ADJ
taxlaw-13767	752	12	payments	payment	NOUN
taxlaw-13767	752	13	must	must	AUX
taxlaw-13767	752	14	also	also	ADV
taxlaw-13767	752	15	be	be	AUX
taxlaw-13767	752	16	in	in	ADP
taxlaw-13767	752	17	cash	cash	NOUN
taxlaw-13767	752	18	,	,	PUNCT
taxlaw-13767	752	19	the	the	DET
taxlaw-13767	752	20	ex	ex	NOUN
taxlaw-13767	752	21	-	-	NOUN
taxlaw-13767	752	22	spouses	spouse	NOUN
taxlaw-13767	752	23	are	be	AUX
taxlaw-13767	752	24	not	not	PART
taxlaw-13767	752	25	members	member	NOUN
taxlaw-13767	752	26	of	of	ADP
taxlaw-13767	752	27	the	the	DET
taxlaw-13767	752	28	same	same	ADJ
taxlaw-13767	752	29	household	household	NOUN
taxlaw-13767	752	30	,	,	PUNCT
taxlaw-13767	752	31	and	and	CCONJ
taxlaw-13767	752	32	there	there	PRON
taxlaw-13767	752	33	is	be	VERB
taxlaw-13767	752	34	no	no	DET
taxlaw-13767	752	35	liability	liability	NOUN
taxlaw-13767	752	36	to	to	PART
taxlaw-13767	752	37	continue	continue	VERB
taxlaw-13767	752	38	making	make	VERB
taxlaw-13767	752	39	payments	payment	NOUN
taxlaw-13767	752	40	after	after	ADP
taxlaw-13767	752	41	the	the	DET
taxlaw-13767	752	42	death	death	NOUN
taxlaw-13767	752	43	of	of	ADP
taxlaw-13767	752	44	the	the	DET
taxlaw-13767	752	45	recipient	recipient	NOUN
taxlaw-13767	752	46	spouse	spouse	NOUN
taxlaw-13767	752	47	.	.	PUNCT
taxlaw-13767	753	1	i	i	PRON
taxlaw-13767	753	2	d.	d.	PROPN
taxlaw-13767	753	3	119	119	NUM
taxlaw-13767	753	4	geier	geier	NOUN
taxlaw-13767	753	5	,	,	PUNCT
taxlaw-13767	753	6	supra	supra	PROPN
taxlaw-13767	753	7	note	note	NOUN
taxlaw-13767	753	8	22	22	NUM
taxlaw-13767	753	9	,	,	PUNCT
taxlaw-13767	753	10	at	at	ADP
taxlaw-13767	753	11	364	364	NUM
taxlaw-13767	753	12	-	-	SYM
taxlaw-13767	753	13	65	65	NUM
taxlaw-13767	753	14	.	.	NOUN
taxlaw-13767	753	15	160	160	NUM
taxlaw-13767	753	16	columbia	columbia	PROPN
taxlaw-13767	753	17	journal	journal	PROPN
taxlaw-13767	753	18	of	of	ADP
taxlaw-13767	753	19	tax	tax	NOUN
taxlaw-13767	753	20	law	law	NOUN
taxlaw-13767	753	21	[	[	X
taxlaw-13767	753	22	vol	vol	NOUN
taxlaw-13767	753	23	.	.	PUNCT
taxlaw-13767	754	1	16:2	16:2	NUM
taxlaw-13767	754	2	alimony	alimony	NOUN
taxlaw-13767	754	3	payments	payment	NOUN
taxlaw-13767	754	4	are	be	AUX
taxlaw-13767	754	5	not	not	PART
taxlaw-13767	754	6	gifts	gift	NOUN
taxlaw-13767	754	7	—	—	PUNCT
taxlaw-13767	754	8	they	they	PRON
taxlaw-13767	754	9	are	be	AUX
taxlaw-13767	754	10	not	not	PART
taxlaw-13767	754	11	made	make	VERB
taxlaw-13767	754	12	out	out	ADP
taxlaw-13767	754	13	of	of	ADP
taxlaw-13767	754	14	detached	detached	ADJ
taxlaw-13767	754	15	and	and	CCONJ
taxlaw-13767	754	16	disinterested	disinterested	ADJ
taxlaw-13767	754	17	generosity	generosity	NOUN
taxlaw-13767	754	18	but	but	CCONJ
taxlaw-13767	754	19	rather	rather	ADV
taxlaw-13767	754	20	in	in	ADP
taxlaw-13767	754	21	accordance	accordance	NOUN
taxlaw-13767	754	22	with	with	ADP
taxlaw-13767	754	23	a	a	DET
taxlaw-13767	754	24	binding	bind	VERB
taxlaw-13767	754	25	divorce	divorce	NOUN
taxlaw-13767	754	26	decree	decree	NOUN
taxlaw-13767	754	27	or	or	CCONJ
taxlaw-13767	754	28	separation	separation	NOUN
taxlaw-13767	754	29	agreement	agreement	NOUN
taxlaw-13767	754	30	.	.	PUNCT
taxlaw-13767	755	1	unlike	unlike	ADP
taxlaw-13767	755	2	gifts	gift	NOUN
taxlaw-13767	755	3	,	,	PUNCT
taxlaw-13767	755	4	the	the	DET
taxlaw-13767	755	5	transfer	transfer	NOUN
taxlaw-13767	755	6	of	of	ADP
taxlaw-13767	755	7	alimony	alimony	NOUN
taxlaw-13767	755	8	is	be	AUX
taxlaw-13767	755	9	not	not	PART
taxlaw-13767	755	10	a	a	DET
taxlaw-13767	755	11	one	one	NUM
taxlaw-13767	755	12	-	-	PUNCT
taxlaw-13767	755	13	time	time	NOUN
taxlaw-13767	755	14	payout	payout	NOUN
taxlaw-13767	755	15	.	.	PUNCT
taxlaw-13767	756	1	and	and	CCONJ
taxlaw-13767	756	2	,	,	PUNCT
taxlaw-13767	756	3	unlike	unlike	ADP
taxlaw-13767	756	4	gifts	gift	NOUN
taxlaw-13767	756	5	,	,	PUNCT
taxlaw-13767	756	6	the	the	DET
taxlaw-13767	756	7	alimony	alimony	NOUN
taxlaw-13767	756	8	payor	payor	NOUN
taxlaw-13767	756	9	does	do	AUX
taxlaw-13767	756	10	not	not	PART
taxlaw-13767	756	11	make	make	VERB
taxlaw-13767	756	12	alimony	alimony	NOUN
taxlaw-13767	756	13	payments	payment	NOUN
taxlaw-13767	756	14	out	out	ADP
taxlaw-13767	756	15	of	of	ADP
taxlaw-13767	756	16	a	a	DET
taxlaw-13767	756	17	desire	desire	NOUN
taxlaw-13767	756	18	that	that	SCONJ
taxlaw-13767	756	19	the	the	DET
taxlaw-13767	756	20	recipient	recipient	NOUN
taxlaw-13767	756	21	get	get	VERB
taxlaw-13767	756	22	to	to	PART
taxlaw-13767	756	23	use	use	VERB
taxlaw-13767	756	24	the	the	DET
taxlaw-13767	756	25	consumption	consumption	NOUN
taxlaw-13767	756	26	rather	rather	ADV
taxlaw-13767	756	27	than	than	ADP
taxlaw-13767	756	28	the	the	DET
taxlaw-13767	756	29	payor	payor	NOUN
taxlaw-13767	756	30	.	.	PUNCT
taxlaw-13767	757	1	in	in	ADP
taxlaw-13767	757	2	most	most	ADJ
taxlaw-13767	757	3	cases	case	NOUN
taxlaw-13767	757	4	,	,	PUNCT
taxlaw-13767	757	5	the	the	DET
taxlaw-13767	757	6	opposite	opposite	NOUN
taxlaw-13767	757	7	is	be	AUX
taxlaw-13767	757	8	likely	likely	ADV
taxlaw-13767	757	9	true	true	ADJ
taxlaw-13767	757	10	.	.	PUNCT
taxlaw-13767	758	1	therefore	therefore	ADV
taxlaw-13767	758	2	,	,	PUNCT
taxlaw-13767	758	3	this	this	DET
taxlaw-13767	758	4	justification	justification	NOUN
taxlaw-13767	758	5	for	for	ADP
taxlaw-13767	758	6	taxing	tax	VERB
taxlaw-13767	758	7	gifts	gift	NOUN
taxlaw-13767	758	8	to	to	ADP
taxlaw-13767	758	9	the	the	DET
taxlaw-13767	758	10	donor	donor	NOUN
taxlaw-13767	758	11	clearly	clearly	ADV
taxlaw-13767	758	12	does	do	AUX
taxlaw-13767	758	13	not	not	PART
taxlaw-13767	758	14	apply	apply	VERB
taxlaw-13767	758	15	to	to	ADP
taxlaw-13767	758	16	alimony	alimony	NOUN
taxlaw-13767	758	17	payments	payment	NOUN
taxlaw-13767	758	18	.	.	PUNCT
taxlaw-13767	759	1	d.	d.	NOUN
taxlaw-13767	759	2	mandating	mandate	VERB
taxlaw-13767	759	3	fairness	fairness	NOUN
taxlaw-13767	759	4	or	or	CCONJ
taxlaw-13767	759	5	allowing	allow	VERB
taxlaw-13767	759	6	flexibility	flexibility	NOUN
taxlaw-13767	759	7	though	though	SCONJ
taxlaw-13767	759	8	we	we	PRON
taxlaw-13767	759	9	are	be	AUX
taxlaw-13767	759	10	alimony	alimony	NOUN
taxlaw-13767	759	11	-	-	PUNCT
taxlaw-13767	759	12	deduction	deduction	NOUN
taxlaw-13767	759	13	apologists	apologist	NOUN
taxlaw-13767	759	14	,	,	PUNCT
taxlaw-13767	759	15	we	we	PRON
taxlaw-13767	759	16	think	think	VERB
taxlaw-13767	759	17	that	that	SCONJ
taxlaw-13767	759	18	that	that	SCONJ
taxlaw-13767	759	19	the	the	DET
taxlaw-13767	759	20	deduction	deduction	NOUN
taxlaw-13767	759	21	should	should	AUX
taxlaw-13767	759	22	be	be	AUX
taxlaw-13767	759	23	elective	elective	ADJ
taxlaw-13767	759	24	.	.	PUNCT
taxlaw-13767	760	1	recall	recall	VERB
taxlaw-13767	760	2	that	that	PRON
taxlaw-13767	760	3	from	from	ADP
taxlaw-13767	760	4	1942	1942	NUM
taxlaw-13767	760	5	to	to	ADP
taxlaw-13767	760	6	1984	1984	NUM
taxlaw-13767	760	7	,	,	PUNCT
taxlaw-13767	760	8	congress	congress	PROPN
taxlaw-13767	760	9	imposed	impose	VERB
taxlaw-13767	760	10	the	the	DET
taxlaw-13767	760	11	deduction	deduction	NOUN
taxlaw-13767	760	12	/	/	SYM
taxlaw-13767	760	13	income	income	NOUN
taxlaw-13767	760	14	treatment	treatment	NOUN
taxlaw-13767	760	15	of	of	ADP
taxlaw-13767	760	16	alimony	alimony	NOUN
taxlaw-13767	760	17	on	on	ADP
taxlaw-13767	760	18	divorcing	divorce	VERB
taxlaw-13767	760	19	parties	party	NOUN
taxlaw-13767	760	20	.	.	PUNCT
taxlaw-13767	761	1	divorce	divorce	NOUN
taxlaw-13767	761	2	settlements	settlement	NOUN
taxlaw-13767	761	3	are	be	AUX
taxlaw-13767	761	4	often	often	ADV
taxlaw-13767	761	5	emotional	emotional	ADJ
taxlaw-13767	761	6	affairs	affair	NOUN
taxlaw-13767	761	7	.	.	PUNCT
taxlaw-13767	762	1	there	there	PRON
taxlaw-13767	762	2	can	can	AUX
taxlaw-13767	762	3	be	be	AUX
taxlaw-13767	762	4	bad	bad	ADJ
taxlaw-13767	762	5	feelings	feeling	NOUN
taxlaw-13767	762	6	on	on	ADP
taxlaw-13767	762	7	both	both	DET
taxlaw-13767	762	8	sides	side	NOUN
taxlaw-13767	762	9	of	of	ADP
taxlaw-13767	762	10	the	the	DET
taxlaw-13767	762	11	negotiations	negotiation	NOUN
taxlaw-13767	762	12	.	.	PUNCT
taxlaw-13767	763	1	allowing	allow	VERB
taxlaw-13767	763	2	parties	party	NOUN
taxlaw-13767	763	3	to	to	PART
taxlaw-13767	763	4	structure	structure	NOUN
taxlaw-13767	763	5	alimony	alimony	NOUN
taxlaw-13767	763	6	payments	payment	NOUN
taxlaw-13767	763	7	in	in	ADP
taxlaw-13767	763	8	tax	tax	NOUN
taxlaw-13767	763	9	advantageous	advantageous	ADJ
taxlaw-13767	763	10	ways	way	NOUN
taxlaw-13767	763	11	could	could	AUX
taxlaw-13767	763	12	clear	clear	VERB
taxlaw-13767	763	13	a	a	DET
taxlaw-13767	763	14	path	path	NOUN
taxlaw-13767	763	15	for	for	ADP
taxlaw-13767	763	16	agreement	agreement	NOUN
taxlaw-13767	763	17	in	in	ADP
taxlaw-13767	763	18	other	other	ADJ
taxlaw-13767	763	19	areas	area	NOUN
taxlaw-13767	763	20	of	of	ADP
taxlaw-13767	763	21	the	the	DET
taxlaw-13767	763	22	divorce	divorce	NOUN
taxlaw-13767	763	23	settlement	settlement	NOUN
taxlaw-13767	763	24	process	process	NOUN
taxlaw-13767	763	25	.	.	PUNCT
taxlaw-13767	764	1	if	if	SCONJ
taxlaw-13767	764	2	the	the	DET
taxlaw-13767	764	3	lawyers	lawyer	NOUN
taxlaw-13767	764	4	can	can	AUX
taxlaw-13767	764	5	show	show	VERB
taxlaw-13767	764	6	the	the	DET
taxlaw-13767	764	7	two	two	NUM
taxlaw-13767	764	8	parties	party	NOUN
taxlaw-13767	764	9	how	how	SCONJ
taxlaw-13767	764	10	they	they	PRON
taxlaw-13767	764	11	can	can	AUX
taxlaw-13767	764	12	both	both	PRON
taxlaw-13767	764	13	benefit	benefit	VERB
taxlaw-13767	764	14	(	(	PUNCT
taxlaw-13767	764	15	to	to	ADP
taxlaw-13767	764	16	the	the	DET
taxlaw-13767	764	17	detriment	detriment	NOUN
taxlaw-13767	764	18	of	of	ADP
taxlaw-13767	764	19	the	the	DET
taxlaw-13767	764	20	federal	federal	ADJ
taxlaw-13767	764	21	government	government	NOUN
taxlaw-13767	764	22	)	)	PUNCT
taxlaw-13767	764	23	by	by	ADP
taxlaw-13767	764	24	working	work	VERB
taxlaw-13767	764	25	together	together	ADV
taxlaw-13767	764	26	,	,	PUNCT
taxlaw-13767	764	27	this	this	PRON
taxlaw-13767	764	28	may	may	AUX
taxlaw-13767	764	29	help	help	VERB
taxlaw-13767	764	30	the	the	DET
taxlaw-13767	764	31	two	two	NUM
taxlaw-13767	764	32	sides	side	NOUN
taxlaw-13767	764	33	reach	reach	VERB
taxlaw-13767	764	34	an	an	DET
taxlaw-13767	764	35	agreeable	agreeable	ADJ
taxlaw-13767	764	36	settlement	settlement	NOUN
taxlaw-13767	764	37	in	in	ADP
taxlaw-13767	764	38	areas	area	NOUN
taxlaw-13767	764	39	outside	outside	ADP
taxlaw-13767	764	40	of	of	ADP
taxlaw-13767	764	41	tax.120	tax.120	ADV
taxlaw-13767	764	42	we	we	PRON
taxlaw-13767	764	43	believe	believe	VERB
taxlaw-13767	764	44	this	this	DET
taxlaw-13767	764	45	flexibility	flexibility	NOUN
taxlaw-13767	764	46	is	be	AUX
taxlaw-13767	764	47	a	a	DET
taxlaw-13767	764	48	net	net	ADJ
taxlaw-13767	764	49	positive	positive	ADJ
taxlaw-13767	764	50	when	when	SCONJ
taxlaw-13767	764	51	you	you	PRON
taxlaw-13767	764	52	consider	consider	VERB
taxlaw-13767	764	53	its	its	PRON
taxlaw-13767	764	54	positive	positive	ADJ
taxlaw-13767	764	55	external	external	ADJ
taxlaw-13767	764	56	effects	effect	NOUN
taxlaw-13767	764	57	.	.	PUNCT
taxlaw-13767	765	1	v.	v.	ADP
taxlaw-13767	765	2	conclusion	conclusion	NOUN
taxlaw-13767	765	3	the	the	DET
taxlaw-13767	765	4	appropriate	appropriate	ADJ
taxlaw-13767	765	5	tax	tax	NOUN
taxlaw-13767	765	6	treatment	treatment	NOUN
taxlaw-13767	765	7	of	of	ADP
taxlaw-13767	765	8	alimony	alimony	NOUN
taxlaw-13767	765	9	is	be	AUX
taxlaw-13767	765	10	not	not	PART
taxlaw-13767	765	11	easy	easy	ADJ
taxlaw-13767	765	12	to	to	PART
taxlaw-13767	765	13	determine	determine	VERB
taxlaw-13767	765	14	.	.	PUNCT
taxlaw-13767	766	1	there	there	PRON
taxlaw-13767	766	2	are	be	VERB
taxlaw-13767	766	3	valid	valid	ADJ
taxlaw-13767	766	4	considerations	consideration	NOUN
taxlaw-13767	766	5	on	on	ADP
taxlaw-13767	766	6	both	both	DET
taxlaw-13767	766	7	sides	side	NOUN
taxlaw-13767	766	8	of	of	ADP
taxlaw-13767	766	9	the	the	DET
taxlaw-13767	766	10	debate	debate	NOUN
taxlaw-13767	766	11	that	that	PRON
taxlaw-13767	766	12	lead	lead	VERB
taxlaw-13767	766	13	to	to	ADP
taxlaw-13767	766	14	opposite	opposite	ADJ
taxlaw-13767	766	15	tax	tax	NOUN
taxlaw-13767	766	16	treatments	treatment	NOUN
taxlaw-13767	766	17	.	.	PUNCT
taxlaw-13767	767	1	the	the	DET
taxlaw-13767	767	2	current	current	ADJ
taxlaw-13767	767	3	system	system	NOUN
taxlaw-13767	767	4	is	be	AUX
taxlaw-13767	767	5	clearly	clearly	ADV
taxlaw-13767	767	6	simpler	simple	ADJ
taxlaw-13767	767	7	,	,	PUNCT
taxlaw-13767	767	8	easier	easy	ADJ
taxlaw-13767	767	9	to	to	PART
taxlaw-13767	767	10	administer	administer	VERB
taxlaw-13767	767	11	for	for	ADP
taxlaw-13767	767	12	the	the	DET
taxlaw-13767	767	13	government	government	NOUN
taxlaw-13767	767	14	,	,	PUNCT
taxlaw-13767	767	15	less	less	ADV
taxlaw-13767	767	16	subject	subject	ADJ
taxlaw-13767	767	17	to	to	ADP
taxlaw-13767	767	18	abuse	abuse	NOUN
taxlaw-13767	767	19	,	,	PUNCT
taxlaw-13767	767	20	and	and	CCONJ
taxlaw-13767	767	21	raises	raise	VERB
taxlaw-13767	767	22	more	more	ADJ
taxlaw-13767	767	23	money	money	NOUN
taxlaw-13767	767	24	for	for	ADP
taxlaw-13767	767	25	the	the	DET
taxlaw-13767	767	26	federal	federal	ADJ
taxlaw-13767	767	27	fisc	fisc	NOUN
taxlaw-13767	767	28	.	.	PUNCT
taxlaw-13767	768	1	still	still	ADV
taxlaw-13767	768	2	,	,	PUNCT
taxlaw-13767	768	3	countervailing	countervail	VERB
taxlaw-13767	768	4	considerations	consideration	NOUN
taxlaw-13767	768	5	lead	lead	VERB
taxlaw-13767	768	6	us	we	PRON
taxlaw-13767	768	7	to	to	PART
taxlaw-13767	768	8	believe	believe	VERB
taxlaw-13767	768	9	that	that	SCONJ
taxlaw-13767	768	10	the	the	DET
taxlaw-13767	768	11	2017	2017	NUM
taxlaw-13767	768	12	act	act	NOUN
taxlaw-13767	768	13	change	change	NOUN
taxlaw-13767	768	14	was	be	AUX
taxlaw-13767	768	15	a	a	DET
taxlaw-13767	768	16	mistake	mistake	NOUN
taxlaw-13767	768	17	:	:	PUNCT
taxlaw-13767	768	18	the	the	DET
taxlaw-13767	768	19	prior	prior	ADJ
taxlaw-13767	768	20	tax	tax	NOUN
taxlaw-13767	768	21	treatment	treatment	NOUN
taxlaw-13767	768	22	was	be	AUX
taxlaw-13767	768	23	more	more	ADV
taxlaw-13767	768	24	aligned	aligned	ADJ
taxlaw-13767	768	25	with	with	ADP
taxlaw-13767	768	26	several	several	ADJ
taxlaw-13767	768	27	tax	tax	NOUN
taxlaw-13767	768	28	policy	policy	NOUN
taxlaw-13767	768	29	considerations	consideration	NOUN
taxlaw-13767	768	30	and	and	CCONJ
taxlaw-13767	768	31	the	the	DET
taxlaw-13767	768	32	former	former	ADJ
taxlaw-13767	768	33	treatment	treatment	NOUN
taxlaw-13767	768	34	created	create	VERB
taxlaw-13767	768	35	positive	positive	ADJ
taxlaw-13767	768	36	externalities	externality	NOUN
taxlaw-13767	768	37	allowing	allow	VERB
taxlaw-13767	768	38	parties	party	NOUN
taxlaw-13767	768	39	to	to	ADP
taxlaw-13767	768	40	advantageously	advantageously	ADV
taxlaw-13767	768	41	structure	structure	NOUN
taxlaw-13767	768	42	alimony	alimony	NOUN
taxlaw-13767	768	43	payments	payment	NOUN
taxlaw-13767	768	44	in	in	ADP
taxlaw-13767	768	45	divorce	divorce	NOUN
taxlaw-13767	768	46	settlements	settlement	NOUN
taxlaw-13767	768	47	.	.	PUNCT
taxlaw-13767	769	1	tax	tax	NOUN
taxlaw-13767	769	2	reform	reform	NOUN
taxlaw-13767	769	3	is	be	AUX
taxlaw-13767	769	4	likely	likely	ADJ
taxlaw-13767	769	5	to	to	PART
taxlaw-13767	769	6	be	be	AUX
taxlaw-13767	769	7	a	a	DET
taxlaw-13767	769	8	major	major	ADJ
taxlaw-13767	769	9	element	element	NOUN
taxlaw-13767	769	10	of	of	ADP
taxlaw-13767	769	11	the	the	DET
taxlaw-13767	769	12	2025	2025	NUM
taxlaw-13767	769	13	legislative	legislative	ADJ
taxlaw-13767	769	14	session.121	session.121	NOUN
taxlaw-13767	769	15	prospects	prospect	NOUN
taxlaw-13767	769	16	for	for	ADP
taxlaw-13767	769	17	our	our	PRON
taxlaw-13767	769	18	recommended	recommend	VERB
taxlaw-13767	769	19	change	change	NOUN
taxlaw-13767	769	20	to	to	ADP
taxlaw-13767	769	21	the	the	DET
taxlaw-13767	769	22	alimony	alimony	NOUN
taxlaw-13767	769	23	rules	rule	NOUN
taxlaw-13767	769	24	,	,	PUNCT
taxlaw-13767	769	25	however	however	ADV
taxlaw-13767	769	26	,	,	PUNCT
taxlaw-13767	769	27	are	be	AUX
taxlaw-13767	769	28	low	low	ADJ
taxlaw-13767	769	29	as	as	SCONJ
taxlaw-13767	769	30	president	president	PROPN
taxlaw-13767	769	31	trump	trump	NOUN
taxlaw-13767	769	32	and	and	CCONJ
taxlaw-13767	769	33	the	the	DET
taxlaw-13767	769	34	congressional	congressional	ADJ
taxlaw-13767	769	35	republicans	republicans	PROPN
taxlaw-13767	769	36	were	be	AUX
taxlaw-13767	769	37	the	the	DET
taxlaw-13767	769	38	group	group	NOUN
taxlaw-13767	769	39	responsible	responsible	ADJ
taxlaw-13767	769	40	for	for	ADP
taxlaw-13767	769	41	the	the	DET
taxlaw-13767	769	42	2017	2017	NUM
taxlaw-13767	769	43	act	act	NOUN
taxlaw-13767	769	44	that	that	PRON
taxlaw-13767	769	45	made	make	VERB
taxlaw-13767	769	46	the	the	DET
taxlaw-13767	769	47	alimony	alimony	NOUN
taxlaw-13767	769	48	rule	rule	NOUN
taxlaw-13767	769	49	change	change	NOUN
taxlaw-13767	769	50	we	we	PRON
taxlaw-13767	769	51	suggest	suggest	VERB
taxlaw-13767	769	52	was	be	AUX
taxlaw-13767	769	53	a	a	DET
taxlaw-13767	769	54	mistake	mistake	NOUN
taxlaw-13767	769	55	.	.	PUNCT
taxlaw-13767	770	1	still	still	ADV
taxlaw-13767	770	2	,	,	PUNCT
taxlaw-13767	770	3	even	even	ADV
taxlaw-13767	770	4	if	if	SCONJ
taxlaw-13767	770	5	the	the	DET
taxlaw-13767	770	6	short	short	ADJ
taxlaw-13767	770	7	-	-	PUNCT
taxlaw-13767	770	8	term	term	NOUN
taxlaw-13767	770	9	prospects	prospect	NOUN
taxlaw-13767	770	10	are	be	AUX
taxlaw-13767	770	11	poor	poor	ADJ
taxlaw-13767	770	12	,	,	PUNCT
taxlaw-13767	770	13	our	our	PRON
taxlaw-13767	770	14	hope	hope	NOUN
taxlaw-13767	770	15	is	be	AUX
taxlaw-13767	770	16	that	that	SCONJ
taxlaw-13767	770	17	some	some	DET
taxlaw-13767	770	18	future	future	ADJ
taxlaw-13767	770	19	congress	congress	PROPN
taxlaw-13767	770	20	will	will	AUX
taxlaw-13767	770	21	reinstate	reinstate	VERB
taxlaw-13767	770	22	the	the	DET
taxlaw-13767	770	23	option	option	NOUN
taxlaw-13767	770	24	for	for	SCONJ
taxlaw-13767	770	25	divorcing	divorce	VERB
taxlaw-13767	770	26	parties	party	NOUN
taxlaw-13767	770	27	to	to	PART
taxlaw-13767	770	28	allocate	allocate	VERB
taxlaw-13767	770	29	the	the	DET
taxlaw-13767	770	30	tax	tax	NOUN
taxlaw-13767	770	31	burden	burden	NOUN
taxlaw-13767	770	32	of	of	ADP
taxlaw-13767	770	33	alimony	alimony	NOUN
taxlaw-13767	770	34	payments	payment	NOUN
taxlaw-13767	770	35	among	among	ADP
taxlaw-13767	770	36	themselves	themselves	PRON
taxlaw-13767	770	37	.	.	PUNCT
taxlaw-13767	771	1	120	120	NUM
taxlaw-13767	771	2	see	see	VERB
taxlaw-13767	771	3	generally	generally	ADV
taxlaw-13767	771	4	geier	geier	NOUN
taxlaw-13767	771	5	,	,	PUNCT
taxlaw-13767	771	6	supra	supra	PROPN
taxlaw-13767	771	7	note	note	NOUN
taxlaw-13767	771	8	22	22	NUM
taxlaw-13767	771	9	.	.	SYM
taxlaw-13767	771	10	121	121	NUM
taxlaw-13767	771	11	andrew	andrew	PROPN
taxlaw-13767	771	12	duehren	duehren	PROPN
taxlaw-13767	771	13	,	,	PUNCT
taxlaw-13767	771	14	washington	washington	PROPN
taxlaw-13767	771	15	prepares	prepare	VERB
taxlaw-13767	771	16	for	for	ADP
taxlaw-13767	771	17	the	the	DET
taxlaw-13767	771	18	‘	'	PUNCT
taxlaw-13767	771	19	super	super	ADJ
taxlaw-13767	771	20	bowl	bowl	NOUN
taxlaw-13767	771	21	of	of	ADP
taxlaw-13767	771	22	tax	tax	NOUN
taxlaw-13767	771	23	’	'	PUNCT
taxlaw-13767	771	24	,	,	PUNCT
taxlaw-13767	771	25	n.y	n.y	PROPN
taxlaw-13767	771	26	.	.	PROPN
taxlaw-13767	771	27	times	times	PROPN
taxlaw-13767	771	28	(	(	PUNCT
taxlaw-13767	771	29	july	july	PROPN
taxlaw-13767	771	30	31	31	NUM
taxlaw-13767	771	31	,	,	PUNCT
taxlaw-13767	771	32	2024	2024	NUM
taxlaw-13767	771	33	)	)	PUNCT
taxlaw-13767	771	34	,	,	PUNCT
taxlaw-13767	771	35	https://www.nytimes.com/2024/07/31/us/politics/tax-code-congress.html	https://www.nytimes.com/2024/07/31/us/politics/tax-code-congress.html	X
taxlaw-13767	771	36	.	.	PUNCT