id	sid	tid	token	lemma	pos
taxlaw-2795	1	1	microsoft	microsoft	PROPN
taxlaw-2795	1	2	word	word	NOUN
taxlaw-2795	1	3	4	4	NUM
taxlaw-2795	1	4	hasen.docx	hasen.docx	NUM
taxlaw-2795	1	5	120	120	NUM
taxlaw-2795	1	6	articles	article	NOUN
taxlaw-2795	1	7	legal	legal	ADJ
taxlaw-2795	1	8	transitions	transition	NOUN
taxlaw-2795	1	9	and	and	CCONJ
taxlaw-2795	1	10	the	the	DET
taxlaw-2795	1	11	problem	problem	NOUN
taxlaw-2795	1	12	of	of	ADP
taxlaw-2795	1	13	reliance	reliance	NOUN
taxlaw-2795	1	14	david	david	PROPN
taxlaw-2795	1	15	m.	m.	PROPN
taxlaw-2795	1	16	hasen	hasen	PROPN
taxlaw-2795	1	17	*	*	PROPN
taxlaw-2795	1	18	this	this	DET
taxlaw-2795	1	19	article	article	NOUN
taxlaw-2795	1	20	analyzes	analyze	VERB
taxlaw-2795	1	21	the	the	DET
taxlaw-2795	1	22	literature	literature	NOUN
taxlaw-2795	1	23	on	on	ADP
taxlaw-2795	1	24	legal	legal	ADJ
taxlaw-2795	1	25	transitions	transition	NOUN
taxlaw-2795	1	26	.	.	PUNCT
taxlaw-2795	2	1	the	the	DET
taxlaw-2795	2	2	principal	principal	ADJ
taxlaw-2795	2	3	focus	focus	NOUN
taxlaw-2795	2	4	is	be	AUX
taxlaw-2795	2	5	taxation	taxation	NOUN
taxlaw-2795	2	6	,	,	PUNCT
taxlaw-2795	2	7	but	but	CCONJ
taxlaw-2795	2	8	the	the	DET
taxlaw-2795	2	9	analysis	analysis	NOUN
taxlaw-2795	2	10	generalizes	generalize	VERB
taxlaw-2795	2	11	to	to	ADP
taxlaw-2795	2	12	other	other	ADJ
taxlaw-2795	2	13	areas	area	NOUN
taxlaw-2795	2	14	.	.	PUNCT
taxlaw-2795	3	1	i	i	PRON
taxlaw-2795	3	2	argue	argue	VERB
taxlaw-2795	3	3	that	that	SCONJ
taxlaw-2795	3	4	the	the	DET
taxlaw-2795	3	5	theoretical	theoretical	ADJ
taxlaw-2795	3	6	apparatus	apparatus	NOUN
taxlaw-2795	3	7	developed	develop	VERB
taxlaw-2795	3	8	by	by	ADP
taxlaw-2795	3	9	scholars	scholar	NOUN
taxlaw-2795	3	10	active	active	ADJ
taxlaw-2795	3	11	in	in	ADP
taxlaw-2795	3	12	the	the	DET
taxlaw-2795	3	13	legal	legal	ADJ
taxlaw-2795	3	14	transitions	transition	NOUN
taxlaw-2795	3	15	area	area	NOUN
taxlaw-2795	3	16	suffers	suffer	VERB
taxlaw-2795	3	17	from	from	ADP
taxlaw-2795	3	18	significant	significant	ADJ
taxlaw-2795	3	19	conceptual	conceptual	ADJ
taxlaw-2795	3	20	shortcomings	shortcoming	NOUN
taxlaw-2795	3	21	.	.	PUNCT
taxlaw-2795	4	1	these	these	DET
taxlaw-2795	4	2	shortcomings	shortcoming	NOUN
taxlaw-2795	4	3	include	include	VERB
taxlaw-2795	4	4	the	the	DET
taxlaw-2795	4	5	unwarranted	unwarranted	ADJ
taxlaw-2795	4	6	assimilation	assimilation	NOUN
taxlaw-2795	4	7	of	of	ADP
taxlaw-2795	4	8	legal	legal	ADJ
taxlaw-2795	4	9	to	to	ADP
taxlaw-2795	4	10	factual	factual	ADJ
taxlaw-2795	4	11	change	change	NOUN
taxlaw-2795	4	12	,	,	PUNCT
taxlaw-2795	4	13	the	the	DET
taxlaw-2795	4	14	naturalization	naturalization	NOUN
taxlaw-2795	4	15	of	of	ADP
taxlaw-2795	4	16	conventional	conventional	ADJ
taxlaw-2795	4	17	arrangements	arrangement	NOUN
taxlaw-2795	4	18	,	,	PUNCT
taxlaw-2795	4	19	and	and	CCONJ
taxlaw-2795	4	20	the	the	DET
taxlaw-2795	4	21	disregard	disregard	NOUN
taxlaw-2795	4	22	of	of	ADP
taxlaw-2795	4	23	the	the	DET
taxlaw-2795	4	24	distinction	distinction	NOUN
taxlaw-2795	4	25	between	between	ADP
taxlaw-2795	4	26	making	make	VERB
taxlaw-2795	4	27	law	law	NOUN
taxlaw-2795	4	28	and	and	CCONJ
taxlaw-2795	4	29	finding	find	VERB
taxlaw-2795	4	30	it	it	PRON
taxlaw-2795	4	31	.	.	PUNCT
taxlaw-2795	5	1	as	as	ADP
taxlaw-2795	5	2	a	a	DET
taxlaw-2795	5	3	consequence	consequence	NOUN
taxlaw-2795	5	4	,	,	PUNCT
taxlaw-2795	5	5	the	the	DET
taxlaw-2795	5	6	recent	recent	ADJ
taxlaw-2795	5	7	literature	literature	NOUN
taxlaw-2795	5	8	offers	offer	VERB
taxlaw-2795	5	9	an	an	DET
taxlaw-2795	5	10	analysis	analysis	NOUN
taxlaw-2795	5	11	that	that	PRON
taxlaw-2795	5	12	is	be	AUX
taxlaw-2795	5	13	unable	unable	ADJ
taxlaw-2795	5	14	either	either	CCONJ
taxlaw-2795	5	15	to	to	PART
taxlaw-2795	5	16	explain	explain	VERB
taxlaw-2795	5	17	actual	actual	ADJ
taxlaw-2795	5	18	transitions	transition	NOUN
taxlaw-2795	5	19	or	or	CCONJ
taxlaw-2795	5	20	to	to	PART
taxlaw-2795	5	21	provide	provide	VERB
taxlaw-2795	5	22	an	an	DET
taxlaw-2795	5	23	adequate	adequate	ADJ
taxlaw-2795	5	24	theory	theory	NOUN
taxlaw-2795	5	25	of	of	ADP
taxlaw-2795	5	26	how	how	SCONJ
taxlaw-2795	5	27	legal	legal	ADJ
taxlaw-2795	5	28	change	change	NOUN
taxlaw-2795	5	29	should	should	AUX
taxlaw-2795	5	30	take	take	VERB
taxlaw-2795	5	31	place	place	NOUN
taxlaw-2795	5	32	.	.	PUNCT
taxlaw-2795	6	1	in	in	ADP
taxlaw-2795	6	2	the	the	DET
taxlaw-2795	6	3	end	end	NOUN
taxlaw-2795	6	4	,	,	PUNCT
taxlaw-2795	6	5	the	the	DET
taxlaw-2795	6	6	older	old	ADJ
taxlaw-2795	6	7	view	view	NOUN
taxlaw-2795	6	8	of	of	ADP
taxlaw-2795	6	9	legal	legal	ADJ
taxlaw-2795	6	10	transitions	transition	NOUN
taxlaw-2795	6	11	is	be	AUX
taxlaw-2795	6	12	more	more	ADV
taxlaw-2795	6	13	capable	capable	ADJ
taxlaw-2795	6	14	than	than	ADP
taxlaw-2795	6	15	the	the	DET
taxlaw-2795	6	16	newer	new	ADJ
taxlaw-2795	6	17	one	one	NUM
taxlaw-2795	6	18	of	of	ADP
taxlaw-2795	6	19	providing	provide	VERB
taxlaw-2795	6	20	an	an	DET
taxlaw-2795	6	21	adequate	adequate	ADJ
taxlaw-2795	6	22	normative	normative	ADJ
taxlaw-2795	6	23	and	and	CCONJ
taxlaw-2795	6	24	positive	positive	ADJ
taxlaw-2795	6	25	framework	framework	NOUN
taxlaw-2795	6	26	for	for	ADP
taxlaw-2795	6	27	understanding	understand	VERB
taxlaw-2795	6	28	legal	legal	ADJ
taxlaw-2795	6	29	transitions	transition	NOUN
taxlaw-2795	6	30	.	.	PUNCT
taxlaw-2795	7	1	i.	i.	PROPN
taxlaw-2795	7	2	introduction	introduction	NOUN
taxlaw-2795	7	3	...............................................................................	...............................................................................	PUNCT
taxlaw-2795	7	4	121	121	NUM
taxlaw-2795	7	5	ii	ii	NOUN
taxlaw-2795	7	6	.	.	PUNCT
taxlaw-2795	8	1	legal	legal	ADJ
taxlaw-2795	8	2	transitions	transition	NOUN
taxlaw-2795	8	3	......................................................................	......................................................................	PUNCT
taxlaw-2795	8	4	124	124	NUM
taxlaw-2795	8	5	a.	a.	NOUN
taxlaw-2795	8	6	in	in	ADP
taxlaw-2795	8	7	general	general	ADJ
taxlaw-2795	8	8	..............................................................................	..............................................................................	PUNCT
taxlaw-2795	8	9	124	124	NUM
taxlaw-2795	8	10	b.	b.	NOUN
taxlaw-2795	8	11	the	the	DET
taxlaw-2795	8	12	case	case	NOUN
taxlaw-2795	8	13	for	for	ADP
taxlaw-2795	8	14	immediately	immediately	ADV
taxlaw-2795	8	15	effective	effective	ADJ
taxlaw-2795	8	16	,	,	PUNCT
taxlaw-2795	8	17	uncompensated	uncompensated	ADJ
taxlaw-2795	8	18	transitions	transition	NOUN
taxlaw-2795	8	19	.............................................................................	.............................................................................	PUNCT
taxlaw-2795	8	20	130	130	NUM
taxlaw-2795	8	21	c.	c.	NOUN
taxlaw-2795	8	22	nominal	nominal	ADJ
taxlaw-2795	8	23	retroactivity	retroactivity	NOUN
taxlaw-2795	8	24	...........................................................	...........................................................	PUNCT
taxlaw-2795	8	25	132	132	NUM
taxlaw-2795	8	26	iii	iii	NOUN
taxlaw-2795	8	27	.	.	PUNCT
taxlaw-2795	9	1	the	the	DET
taxlaw-2795	9	2	apparatus	apparatus	NOUN
taxlaw-2795	9	3	of	of	ADP
taxlaw-2795	9	4	recent	recent	ADJ
taxlaw-2795	9	5	transitions	transition	NOUN
taxlaw-2795	9	6	analysis	analysis	NOUN
taxlaw-2795	9	7	..................	..................	PUNCT
taxlaw-2795	9	8	135	135	NUM
taxlaw-2795	9	9	a.	a.	NOUN
taxlaw-2795	9	10	entitlement	entitlement	NOUN
taxlaw-2795	9	11	rules	rule	NOUN
taxlaw-2795	9	12	and	and	CCONJ
taxlaw-2795	9	13	transition	transition	NOUN
taxlaw-2795	9	14	rules	rule	NOUN
taxlaw-2795	9	15	................................	................................	PUNCT
taxlaw-2795	10	1	136	136	NUM
taxlaw-2795	10	2	*	*	PUNCT
taxlaw-2795	10	3	professor	professor	NOUN
taxlaw-2795	10	4	of	of	ADP
taxlaw-2795	10	5	law	law	NOUN
taxlaw-2795	10	6	,	,	PUNCT
taxlaw-2795	10	7	penn	penn	PROPN
taxlaw-2795	10	8	state	state	PROPN
taxlaw-2795	10	9	university	university	PROPN
taxlaw-2795	10	10	.	.	PUNCT
taxlaw-2795	11	1	i	i	PRON
taxlaw-2795	11	2	thank	thank	VERB
taxlaw-2795	11	3	curtis	curtis	PROPN
taxlaw-2795	11	4	bridgeman	bridgeman	PROPN
taxlaw-2795	11	5	,	,	PUNCT
taxlaw-2795	11	6	neil	neil	PROPN
taxlaw-2795	11	7	buchanan	buchanan	PROPN
taxlaw-2795	11	8	,	,	PUNCT
taxlaw-2795	11	9	bill	bill	NOUN
taxlaw-2795	11	10	gentry	gentry	NOUN
taxlaw-2795	11	11	,	,	PUNCT
taxlaw-2795	11	12	michael	michael	PROPN
taxlaw-2795	11	13	graetz	graetz	PROPN
taxlaw-2795	11	14	,	,	PUNCT
taxlaw-2795	11	15	alex	alex	PROPN
taxlaw-2795	11	16	raskolnikov	raskolnikov	PROPN
taxlaw-2795	11	17	,	,	PUNCT
taxlaw-2795	11	18	dan	dan	PROPN
taxlaw-2795	11	19	shaviro	shaviro	PROPN
taxlaw-2795	11	20	and	and	CCONJ
taxlaw-2795	11	21	participants	participant	NOUN
taxlaw-2795	11	22	at	at	ADP
taxlaw-2795	11	23	a	a	DET
taxlaw-2795	11	24	number	number	NOUN
taxlaw-2795	11	25	of	of	ADP
taxlaw-2795	11	26	talks	talk	NOUN
taxlaw-2795	11	27	,	,	PUNCT
taxlaw-2795	11	28	as	as	ADV
taxlaw-2795	11	29	well	well	ADV
taxlaw-2795	11	30	as	as	ADP
taxlaw-2795	11	31	the	the	DET
taxlaw-2795	11	32	editors	editor	NOUN
taxlaw-2795	11	33	of	of	ADP
taxlaw-2795	11	34	the	the	DET
taxlaw-2795	11	35	columbia	columbia	PROPN
taxlaw-2795	11	36	journal	journal	PROPN
taxlaw-2795	11	37	of	of	ADP
taxlaw-2795	11	38	tax	tax	NOUN
taxlaw-2795	11	39	law	law	NOUN
taxlaw-2795	11	40	,	,	PUNCT
taxlaw-2795	11	41	for	for	ADP
taxlaw-2795	11	42	helpful	helpful	ADJ
taxlaw-2795	11	43	comments	comment	NOUN
taxlaw-2795	11	44	and	and	CCONJ
taxlaw-2795	11	45	criticism	criticism	NOUN
taxlaw-2795	11	46	.	.	PUNCT
taxlaw-2795	12	1	i	i	PRON
taxlaw-2795	12	2	remain	remain	VERB
taxlaw-2795	12	3	solely	solely	ADV
taxlaw-2795	12	4	responsible	responsible	ADJ
taxlaw-2795	12	5	for	for	ADP
taxlaw-2795	12	6	any	any	DET
taxlaw-2795	12	7	errors	error	NOUN
taxlaw-2795	12	8	.	.	PUNCT
taxlaw-2795	13	1	2010	2010	NUM
taxlaw-2795	13	2	]	]	X
taxlaw-2795	13	3	legal	legal	ADJ
taxlaw-2795	13	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	13	5	's	's	PART
taxlaw-2795	13	6	121	121	NUM
taxlaw-2795	13	7	b.	b.	NOUN
taxlaw-2795	13	8	implications	implication	NOUN
taxlaw-2795	13	9	of	of	ADP
taxlaw-2795	13	10	the	the	DET
taxlaw-2795	13	11	entitlement	entitlement	NOUN
taxlaw-2795	13	12	rule	rule	NOUN
taxlaw-2795	13	13	-	-	PUNCT
taxlaw-2795	13	14	transition	transition	NOUN
taxlaw-2795	13	15	rule	rule	NOUN
taxlaw-2795	13	16	dichotomy	dichotomy	NOUN
taxlaw-2795	13	17	.............................................................................	.............................................................................	PUNCT
taxlaw-2795	13	18	137	137	NUM
taxlaw-2795	13	19	1	1	NUM
taxlaw-2795	13	20	.	.	PUNCT
taxlaw-2795	13	21	transitions	transition	NOUN
taxlaw-2795	13	22	vs.	vs.	ADP
taxlaw-2795	13	23	transition	transition	NOUN
taxlaw-2795	13	24	rules	rule	NOUN
taxlaw-2795	13	25	.......................................	.......................................	PUNCT
taxlaw-2795	13	26	137	137	NUM
taxlaw-2795	13	27	2	2	NUM
taxlaw-2795	13	28	.	.	PUNCT
taxlaw-2795	13	29	relevant	relevant	ADJ
taxlaw-2795	13	30	anticipations	anticipation	NOUN
taxlaw-2795	13	31	.....................................................	.....................................................	PUNCT
taxlaw-2795	13	32	139	139	NUM
taxlaw-2795	13	33	3	3	NUM
taxlaw-2795	13	34	.	.	PUNCT
taxlaw-2795	13	35	implied	imply	VERB
taxlaw-2795	13	36	vs.	vs.	ADP
taxlaw-2795	13	37	express	express	ADJ
taxlaw-2795	13	38	transition	transition	NOUN
taxlaw-2795	13	39	rules	rule	NOUN
taxlaw-2795	13	40	..............................	..............................	PUNCT
taxlaw-2795	14	1	139	139	NUM
taxlaw-2795	14	2	4	4	NUM
taxlaw-2795	14	3	.	.	PUNCT
taxlaw-2795	15	1	scientific	scientific	ADJ
taxlaw-2795	15	2	developments	development	NOUN
taxlaw-2795	15	3	are	be	AUX
taxlaw-2795	15	4	not	not	PART
taxlaw-2795	15	5	legal	legal	ADJ
taxlaw-2795	15	6	transitions	transition	NOUN
taxlaw-2795	15	7	.	.	PUNCT
taxlaw-2795	16	1	......	......	PUNCT
taxlaw-2795	17	1	140	140	NUM
taxlaw-2795	17	2	iv	iv	NOUN
taxlaw-2795	17	3	.	.	PUNCT
taxlaw-2795	17	4	criticism	criticism	NOUN
taxlaw-2795	17	5	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2795	18	1	141	141	NUM
taxlaw-2795	18	2	a.	a.	NOUN
taxlaw-2795	18	3	analogy	analogy	NOUN
taxlaw-2795	18	4	of	of	ADP
taxlaw-2795	18	5	legal	legal	ADJ
taxlaw-2795	18	6	transitions	transition	NOUN
taxlaw-2795	18	7	to	to	ADP
taxlaw-2795	18	8	factual	factual	ADJ
taxlaw-2795	18	9	developments	development	NOUN
taxlaw-2795	18	10	.......	.......	PUNCT
taxlaw-2795	18	11	142	142	NUM
taxlaw-2795	18	12	b.	b.	NOUN
taxlaw-2795	18	13	problems	problem	NOUN
taxlaw-2795	18	14	with	with	ADP
taxlaw-2795	18	15	a	a	DET
taxlaw-2795	18	16	single	single	ADJ
taxlaw-2795	18	17	transition	transition	NOUN
taxlaw-2795	18	18	“	"	PUNCT
taxlaw-2795	18	19	norm	norm	NOUN
taxlaw-2795	18	20	”	"	PUNCT
taxlaw-2795	18	21	..........................	..........................	PUNCT
taxlaw-2795	19	1	145	145	NUM
taxlaw-2795	19	2	1	1	NUM
taxlaw-2795	19	3	.	.	PUNCT
taxlaw-2795	19	4	retroactive	retroactive	ADJ
taxlaw-2795	19	5	relief	relief	NOUN
taxlaw-2795	19	6	—	—	PUNCT
taxlaw-2795	19	7	naturalization	naturalization	NOUN
taxlaw-2795	19	8	of	of	ADP
taxlaw-2795	19	9	the	the	DET
taxlaw-2795	19	10	market	market	NOUN
taxlaw-2795	19	11	...........	...........	PUNCT
taxlaw-2795	20	1	146	146	NUM
taxlaw-2795	20	2	2	2	NUM
taxlaw-2795	20	3	.	.	PUNCT
taxlaw-2795	20	4	announcement	announcement	NOUN
taxlaw-2795	20	5	date	date	NOUN
taxlaw-2795	20	6	relief	relief	NOUN
taxlaw-2795	20	7	—	—	PUNCT
taxlaw-2795	20	8	new	new	ADJ
taxlaw-2795	20	9	interpretations	interpretation	NOUN
taxlaw-2795	20	10	as	as	ADP
taxlaw-2795	20	11	new	new	ADJ
taxlaw-2795	20	12	law	law	NOUN
taxlaw-2795	20	13	..........................................................................	..........................................................................	PUNCT
taxlaw-2795	20	14	151	151	NUM
taxlaw-2795	20	15	c.	c.	NOUN
taxlaw-2795	20	16	the	the	DET
taxlaw-2795	20	17	conventional	conventional	ADJ
taxlaw-2795	20	18	nature	nature	NOUN
taxlaw-2795	20	19	of	of	ADP
taxlaw-2795	20	20	legal	legal	ADJ
taxlaw-2795	20	21	regimes	regime	NOUN
taxlaw-2795	20	22	.........................	.........................	PUNCT
taxlaw-2795	20	23	153	153	NUM
taxlaw-2795	20	24	v.	v.	ADP
taxlaw-2795	20	25	reliance	reliance	NOUN
taxlaw-2795	20	26	and	and	CCONJ
taxlaw-2795	20	27	reasonable	reasonable	ADJ
taxlaw-2795	20	28	expectations	expectation	NOUN
taxlaw-2795	20	29	...............................	...............................	PUNCT
taxlaw-2795	20	30	155	155	NUM
taxlaw-2795	20	31	a.	a.	NOUN
taxlaw-2795	20	32	the	the	DET
taxlaw-2795	20	33	new	new	ADJ
taxlaw-2795	20	34	view	view	NOUN
taxlaw-2795	20	35	critique	critique	NOUN
taxlaw-2795	20	36	of	of	ADP
taxlaw-2795	20	37	reliance	reliance	NOUN
taxlaw-2795	20	38	......................................	......................................	PUNCT
taxlaw-2795	20	39	157	157	NUM
taxlaw-2795	20	40	b.	b.	NOUN
taxlaw-2795	20	41	the	the	DET
taxlaw-2795	20	42	positive	positive	ADJ
taxlaw-2795	20	43	case	case	NOUN
taxlaw-2795	20	44	for	for	ADP
taxlaw-2795	20	45	reliance	reliance	NOUN
taxlaw-2795	20	46	..............................................	..............................................	PUNCT
taxlaw-2795	21	1	161	161	NUM
taxlaw-2795	21	2	1	1	NUM
taxlaw-2795	21	3	.	.	PUNCT
taxlaw-2795	22	1	first	first	ADJ
taxlaw-2795	22	2	case	case	NOUN
taxlaw-2795	22	3	:	:	PUNCT
taxlaw-2795	22	4	change	change	NOUN
taxlaw-2795	22	5	in	in	ADP
taxlaw-2795	22	6	material	material	NOUN
taxlaw-2795	22	7	circumstances	circumstance	NOUN
taxlaw-2795	22	8	...............	...............	PUNCT
taxlaw-2795	22	9	163	163	NUM
taxlaw-2795	22	10	2	2	NUM
taxlaw-2795	22	11	.	.	PUNCT
taxlaw-2795	22	12	second	second	ADJ
taxlaw-2795	22	13	case	case	NOUN
taxlaw-2795	22	14	:	:	PUNCT
taxlaw-2795	22	15	change	change	NOUN
taxlaw-2795	22	16	in	in	ADP
taxlaw-2795	22	17	legislative	legislative	ADJ
taxlaw-2795	22	18	judgment	judgment	NOUN
taxlaw-2795	22	19	..............	..............	PUNCT
taxlaw-2795	22	20	164	164	NUM
taxlaw-2795	22	21	(	(	PUNCT
taxlaw-2795	22	22	a	a	NOUN
taxlaw-2795	22	23	)	)	PUNCT
taxlaw-2795	22	24	first	first	ADJ
taxlaw-2795	22	25	variation	variation	NOUN
taxlaw-2795	22	26	:	:	PUNCT
taxlaw-2795	22	27	same	same	ADJ
taxlaw-2795	22	28	elected	elect	VERB
taxlaw-2795	22	29	body	body	NOUN
taxlaw-2795	22	30	........................	........................	PUNCT
taxlaw-2795	22	31	164	164	NUM
taxlaw-2795	22	32	(	(	PUNCT
taxlaw-2795	22	33	b	b	NOUN
taxlaw-2795	22	34	)	)	PUNCT
taxlaw-2795	22	35	second	second	ADJ
taxlaw-2795	22	36	variation	variation	NOUN
taxlaw-2795	22	37	:	:	PUNCT
taxlaw-2795	22	38	subsequently	subsequently	ADV
taxlaw-2795	22	39	elected	elect	VERB
taxlaw-2795	22	40	body	body	NOUN
taxlaw-2795	22	41	.......	.......	PUNCT
taxlaw-2795	22	42	167	167	NUM
taxlaw-2795	22	43	c.	c.	NOUN
taxlaw-2795	22	44	the	the	DET
taxlaw-2795	22	45	linguistic	linguistic	ADJ
taxlaw-2795	22	46	basis	basis	NOUN
taxlaw-2795	22	47	of	of	ADP
taxlaw-2795	22	48	reliance	reliance	NOUN
taxlaw-2795	22	49	...........................................	...........................................	PUNCT
taxlaw-2795	22	50	169	169	NUM
taxlaw-2795	22	51	vi	vi	NOUN
taxlaw-2795	22	52	.	.	PUNCT
taxlaw-2795	22	53	conclusion	conclusion	NOUN
taxlaw-2795	22	54	..................................................................................	..................................................................................	PUNCT
taxlaw-2795	22	55	170	170	NUM
taxlaw-2795	22	56	i.	i.	NOUN
taxlaw-2795	22	57	introduction	introduction	NOUN
taxlaw-2795	22	58	the	the	DET
taxlaw-2795	22	59	academic	academic	ADJ
taxlaw-2795	22	60	literature	literature	NOUN
taxlaw-2795	22	61	on	on	ADP
taxlaw-2795	22	62	legal	legal	ADJ
taxlaw-2795	22	63	transitions	transition	NOUN
taxlaw-2795	22	64	has	have	AUX
taxlaw-2795	22	65	grown	grow	VERB
taxlaw-2795	22	66	substantially	substantially	ADV
taxlaw-2795	22	67	over	over	ADP
taxlaw-2795	22	68	the	the	DET
taxlaw-2795	22	69	last	last	ADJ
taxlaw-2795	22	70	twenty	twenty	NUM
taxlaw-2795	22	71	-	-	PUNCT
taxlaw-2795	22	72	five	five	NUM
taxlaw-2795	22	73	years.1	years.1	NOUN
taxlaw-2795	23	1	its	its	PRON
taxlaw-2795	23	2	subject	subject	NOUN
taxlaw-2795	23	3	is	be	AUX
taxlaw-2795	23	4	the	the	DET
taxlaw-2795	23	5	proper	proper	ADJ
taxlaw-2795	23	6	timing	timing	NOUN
taxlaw-2795	23	7	of	of	ADP
taxlaw-2795	23	8	legal	legal	ADJ
taxlaw-2795	23	9	change	change	NOUN
taxlaw-2795	23	10	:	:	PUNCT
taxlaw-2795	23	11	when	when	SCONJ
taxlaw-2795	23	12	a	a	DET
taxlaw-2795	23	13	new	new	ADJ
taxlaw-2795	23	14	legal	legal	ADJ
taxlaw-2795	23	15	rule	rule	NOUN
taxlaw-2795	23	16	is	be	AUX
taxlaw-2795	23	17	announced	announce	VERB
taxlaw-2795	23	18	,	,	PUNCT
taxlaw-2795	23	19	what	what	PRON
taxlaw-2795	23	20	rules	rule	NOUN
taxlaw-2795	23	21	or	or	CCONJ
taxlaw-2795	23	22	norms	norm	NOUN
taxlaw-2795	23	23	should	should	AUX
taxlaw-2795	23	24	govern	govern	VERB
taxlaw-2795	23	25	the	the	DET
taxlaw-2795	23	26	time	time	NOUN
taxlaw-2795	23	27	at	at	ADP
taxlaw-2795	23	28	which	which	PRON
taxlaw-2795	23	29	the	the	DET
taxlaw-2795	23	30	rule	rule	NOUN
taxlaw-2795	23	31	comes	come	VERB
taxlaw-2795	23	32	into	into	ADP
taxlaw-2795	23	33	force	force	NOUN
taxlaw-2795	23	34	?	?	PUNCT
taxlaw-2795	24	1	further	far	ADV
taxlaw-2795	24	2	,	,	PUNCT
taxlaw-2795	24	3	what	what	DET
taxlaw-2795	24	4	relief	relief	NOUN
taxlaw-2795	24	5	,	,	PUNCT
taxlaw-2795	24	6	if	if	SCONJ
taxlaw-2795	24	7	any	any	PRON
taxlaw-2795	24	8	,	,	PUNCT
taxlaw-2795	24	9	should	should	AUX
taxlaw-2795	24	10	be	be	AUX
taxlaw-2795	24	11	made	make	VERB
taxlaw-2795	24	12	available	available	ADJ
taxlaw-2795	24	13	to	to	ADP
taxlaw-2795	24	14	those	those	PRON
taxlaw-2795	24	15	who	who	PRON
taxlaw-2795	24	16	suffer	suffer	VERB
taxlaw-2795	24	17	an	an	DET
taxlaw-2795	24	18	unexpected	unexpected	ADJ
taxlaw-2795	24	19	loss	loss	NOUN
taxlaw-2795	24	20	from	from	ADP
taxlaw-2795	24	21	the	the	DET
taxlaw-2795	24	22	change	change	NOUN
taxlaw-2795	24	23	,	,	PUNCT
taxlaw-2795	24	24	and	and	CCONJ
taxlaw-2795	24	25	what	what	DET
taxlaw-2795	24	26	charge	charge	NOUN
taxlaw-2795	24	27	,	,	PUNCT
taxlaw-2795	24	28	if	if	SCONJ
taxlaw-2795	24	29	any	any	PRON
taxlaw-2795	24	30	,	,	PUNCT
taxlaw-2795	24	31	should	should	AUX
taxlaw-2795	24	32	be	be	AUX
taxlaw-2795	24	33	imposed	impose	VERB
taxlaw-2795	24	34	upon	upon	SCONJ
taxlaw-2795	24	35	those	those	PRON
taxlaw-2795	24	36	who	who	PRON
taxlaw-2795	24	37	enjoy	enjoy	VERB
taxlaw-2795	24	38	an	an	DET
taxlaw-2795	24	39	unanticipated	unanticipated	ADJ
taxlaw-2795	24	40	windfall	windfall	NOUN
taxlaw-2795	24	41	from	from	ADP
taxlaw-2795	24	42	it?2	it?2	PROPN
taxlaw-2795	24	43	if	if	SCONJ
taxlaw-2795	24	44	congress	congress	PROPN
taxlaw-2795	24	45	passed	pass	VERB
taxlaw-2795	24	46	legislation	legislation	NOUN
taxlaw-2795	24	47	1	1	NUM
taxlaw-2795	24	48	.	.	PUNCT
taxlaw-2795	25	1	seminal	seminal	ADJ
taxlaw-2795	25	2	treatments	treatment	NOUN
taxlaw-2795	25	3	include	include	VERB
taxlaw-2795	25	4	those	those	PRON
taxlaw-2795	25	5	of	of	ADP
taxlaw-2795	25	6	michael	michael	PROPN
taxlaw-2795	25	7	graetz	graetz	PROPN
taxlaw-2795	25	8	,	,	PUNCT
taxlaw-2795	25	9	legal	legal	ADJ
taxlaw-2795	25	10	transitions	transition	NOUN
taxlaw-2795	25	11	:	:	PUNCT
taxlaw-2795	25	12	the	the	DET
taxlaw-2795	25	13	case	case	NOUN
taxlaw-2795	25	14	of	of	ADP
taxlaw-2795	25	15	retroactivity	retroactivity	NOUN
taxlaw-2795	25	16	in	in	ADP
taxlaw-2795	25	17	income	income	NOUN
taxlaw-2795	25	18	tax	tax	NOUN
taxlaw-2795	25	19	revision	revision	NOUN
taxlaw-2795	25	20	,	,	PUNCT
taxlaw-2795	25	21	126	126	NUM
taxlaw-2795	25	22	u.	u.	PROPN
taxlaw-2795	25	23	pa	pa	PROPN
taxlaw-2795	25	24	.	.	PUNCT
taxlaw-2795	25	25	l.	l.	PROPN
taxlaw-2795	25	26	rev	rev	PROPN
taxlaw-2795	25	27	.	.	PROPN
taxlaw-2795	26	1	47	47	NUM
taxlaw-2795	26	2	(	(	PUNCT
taxlaw-2795	26	3	1977	1977	NUM
taxlaw-2795	26	4	)	)	PUNCT
taxlaw-2795	27	1	[	[	X
taxlaw-2795	27	2	hereinafter	hereinafter	NOUN
taxlaw-2795	27	3	graetz	graetz	NOUN
taxlaw-2795	27	4	,	,	PUNCT
taxlaw-2795	27	5	legal	legal	ADJ
taxlaw-2795	27	6	transitions	transition	NOUN
taxlaw-2795	27	7	]	]	PUNCT
taxlaw-2795	27	8	,	,	PUNCT
taxlaw-2795	27	9	and	and	CCONJ
taxlaw-2795	27	10	louis	louis	PROPN
taxlaw-2795	27	11	kaplow	kaplow	PROPN
taxlaw-2795	27	12	,	,	PUNCT
taxlaw-2795	27	13	an	an	DET
taxlaw-2795	27	14	economic	economic	ADJ
taxlaw-2795	27	15	analysis	analysis	NOUN
taxlaw-2795	27	16	of	of	ADP
taxlaw-2795	27	17	legal	legal	ADJ
taxlaw-2795	27	18	transitions	transition	NOUN
taxlaw-2795	27	19	,	,	PUNCT
taxlaw-2795	27	20	99	99	NUM
taxlaw-2795	27	21	harv	harv	NOUN
taxlaw-2795	27	22	.	.	PUNCT
taxlaw-2795	28	1	l.	l.	PROPN
taxlaw-2795	28	2	rev	rev	PROPN
taxlaw-2795	28	3	.	.	PROPN
taxlaw-2795	28	4	509	509	NUM
taxlaw-2795	28	5	(	(	PUNCT
taxlaw-2795	28	6	1986	1986	NUM
taxlaw-2795	28	7	)	)	PUNCT
taxlaw-2795	29	1	[	[	X
taxlaw-2795	29	2	hereinafter	hereinafter	NOUN
taxlaw-2795	29	3	kaplow	kaplow	NOUN
taxlaw-2795	29	4	,	,	PUNCT
taxlaw-2795	29	5	economic	economic	ADJ
taxlaw-2795	29	6	analysis	analysis	NOUN
taxlaw-2795	29	7	]	]	PUNCT
taxlaw-2795	29	8	.	.	PUNCT
taxlaw-2795	30	1	more	more	ADV
taxlaw-2795	30	2	recently	recently	ADV
taxlaw-2795	30	3	,	,	PUNCT
taxlaw-2795	30	4	daniel	daniel	PROPN
taxlaw-2795	30	5	shaviro	shaviro	PROPN
taxlaw-2795	30	6	has	have	AUX
taxlaw-2795	30	7	provided	provide	VERB
taxlaw-2795	30	8	a	a	DET
taxlaw-2795	30	9	comprehensive	comprehensive	ADJ
taxlaw-2795	30	10	analysis	analysis	NOUN
taxlaw-2795	30	11	of	of	ADP
taxlaw-2795	30	12	legal	legal	ADJ
taxlaw-2795	30	13	transitions	transition	NOUN
taxlaw-2795	30	14	with	with	ADP
taxlaw-2795	30	15	an	an	DET
taxlaw-2795	30	16	emphasis	emphasis	NOUN
taxlaw-2795	30	17	on	on	ADP
taxlaw-2795	30	18	tax	tax	NOUN
taxlaw-2795	30	19	transitions	transition	NOUN
taxlaw-2795	30	20	.	.	PUNCT
taxlaw-2795	31	1	see	see	VERB
taxlaw-2795	31	2	daniel	daniel	PROPN
taxlaw-2795	31	3	shaviro	shaviro	PROPN
taxlaw-2795	31	4	,	,	PUNCT
taxlaw-2795	31	5	when	when	SCONJ
taxlaw-2795	31	6	rules	rule	NOUN
taxlaw-2795	31	7	change	change	VERB
taxlaw-2795	31	8	:	:	PUNCT
taxlaw-2795	31	9	an	an	DET
taxlaw-2795	31	10	economic	economic	ADJ
taxlaw-2795	31	11	and	and	CCONJ
taxlaw-2795	31	12	political	political	ADJ
taxlaw-2795	31	13	analysis	analysis	NOUN
taxlaw-2795	31	14	of	of	ADP
taxlaw-2795	31	15	transition	transition	NOUN
taxlaw-2795	31	16	relief	relief	NOUN
taxlaw-2795	31	17	and	and	CCONJ
taxlaw-2795	31	18	retroactivity	retroactivity	NOUN
taxlaw-2795	31	19	(	(	PUNCT
taxlaw-2795	31	20	2000	2000	NUM
taxlaw-2795	31	21	)	)	PUNCT
taxlaw-2795	31	22	.	.	PUNCT
taxlaw-2795	32	1	additional	additional	ADJ
taxlaw-2795	32	2	extensive	extensive	ADJ
taxlaw-2795	32	3	discussion	discussion	NOUN
taxlaw-2795	32	4	is	be	AUX
taxlaw-2795	32	5	found	find	VERB
taxlaw-2795	32	6	in	in	ADP
taxlaw-2795	32	7	13	13	NUM
taxlaw-2795	32	8	j.	j.	PROPN
taxlaw-2795	32	9	contemp	contemp	PROPN
taxlaw-2795	32	10	.	.	PUNCT
taxlaw-2795	33	1	legal	legal	ADJ
taxlaw-2795	33	2	issues	issue	NOUN
taxlaw-2795	33	3	,	,	PUNCT
taxlaw-2795	33	4	the	the	DET
taxlaw-2795	33	5	first	first	ADJ
taxlaw-2795	33	6	issue	issue	NOUN
taxlaw-2795	33	7	of	of	ADP
taxlaw-2795	33	8	which	which	PRON
taxlaw-2795	33	9	compiles	compile	VERB
taxlaw-2795	33	10	papers	paper	NOUN
taxlaw-2795	33	11	delivered	deliver	VERB
taxlaw-2795	33	12	at	at	ADP
taxlaw-2795	33	13	a	a	DET
taxlaw-2795	33	14	symposium	symposium	NOUN
taxlaw-2795	33	15	on	on	ADP
taxlaw-2795	33	16	legal	legal	ADJ
taxlaw-2795	33	17	transitions	transition	NOUN
taxlaw-2795	33	18	.	.	PUNCT
taxlaw-2795	34	1	2	2	X
taxlaw-2795	34	2	.	.	X
taxlaw-2795	34	3	see	see	VERB
taxlaw-2795	34	4	louis	louis	PROPN
taxlaw-2795	34	5	kaplow	kaplow	PROPN
taxlaw-2795	34	6	,	,	PUNCT
taxlaw-2795	34	7	transition	transition	NOUN
taxlaw-2795	34	8	policy	policy	NOUN
taxlaw-2795	34	9	:	:	PUNCT
taxlaw-2795	34	10	a	a	DET
taxlaw-2795	34	11	conceptual	conceptual	ADJ
taxlaw-2795	34	12	framework	framework	NOUN
taxlaw-2795	34	13	,	,	PUNCT
taxlaw-2795	34	14	13	13	NUM
taxlaw-2795	34	15	j.	j.	PROPN
taxlaw-2795	34	16	contemp	contemp	PROPN
taxlaw-2795	34	17	.	.	PUNCT
taxlaw-2795	35	1	122	122	NUM
taxlaw-2795	35	2	columbia	columbia	PROPN
taxlaw-2795	35	3	jour'al	jour'al	PROPN
taxlaw-2795	35	4	of	of	ADP
taxlaw-2795	35	5	tax	tax	NOUN
taxlaw-2795	35	6	law	law	NOUN
taxlaw-2795	35	7	[	[	X
taxlaw-2795	35	8	vol	vol	NOUN
taxlaw-2795	35	9	.	.	PUNCT
taxlaw-2795	36	1	1:120	1:120	NUM
taxlaw-2795	36	2	tomorrow	tomorrow	NOUN
taxlaw-2795	36	3	raising	raise	VERB
taxlaw-2795	36	4	the	the	DET
taxlaw-2795	36	5	top	top	ADJ
taxlaw-2795	36	6	marginal	marginal	ADJ
taxlaw-2795	36	7	tax	tax	NOUN
taxlaw-2795	36	8	bracket	bracket	NOUN
taxlaw-2795	36	9	to	to	ADP
taxlaw-2795	36	10	seventy	seventy	NUM
taxlaw-2795	36	11	percent	percent	NOUN
taxlaw-2795	36	12	,	,	PUNCT
taxlaw-2795	36	13	should	should	AUX
taxlaw-2795	36	14	that	that	DET
taxlaw-2795	36	15	rate	rate	NOUN
taxlaw-2795	36	16	apply	apply	VERB
taxlaw-2795	36	17	only	only	ADV
taxlaw-2795	36	18	to	to	ADP
taxlaw-2795	36	19	income	income	NOUN
taxlaw-2795	36	20	earned	earn	VERB
taxlaw-2795	36	21	from	from	ADP
taxlaw-2795	36	22	tomorrow	tomorrow	NOUN
taxlaw-2795	36	23	forward	forward	ADV
taxlaw-2795	36	24	;	;	PUNCT
taxlaw-2795	36	25	only	only	ADV
taxlaw-2795	36	26	to	to	PART
taxlaw-2795	36	27	income	income	NOUN
taxlaw-2795	36	28	earned	earn	VERB
taxlaw-2795	36	29	from	from	ADP
taxlaw-2795	36	30	some	some	DET
taxlaw-2795	36	31	later	later	ADJ
taxlaw-2795	36	32	date	date	NOUN
taxlaw-2795	36	33	forward	forward	ADV
taxlaw-2795	36	34	;	;	PUNCT
taxlaw-2795	36	35	or	or	CCONJ
taxlaw-2795	36	36	to	to	ADP
taxlaw-2795	36	37	some	some	DET
taxlaw-2795	36	38	income	income	NOUN
taxlaw-2795	36	39	already	already	ADV
taxlaw-2795	36	40	earned	earn	VERB
taxlaw-2795	36	41	as	as	ADV
taxlaw-2795	36	42	well	well	ADV
taxlaw-2795	36	43	as	as	ADP
taxlaw-2795	36	44	to	to	PART
taxlaw-2795	36	45	income	income	VERB
taxlaw-2795	36	46	yet	yet	ADV
taxlaw-2795	36	47	to	to	PART
taxlaw-2795	36	48	be	be	AUX
taxlaw-2795	36	49	earned	earn	VERB
taxlaw-2795	36	50	?	?	PUNCT
taxlaw-2795	37	1	further	far	ADV
taxlaw-2795	37	2	,	,	PUNCT
taxlaw-2795	37	3	would	would	AUX
taxlaw-2795	37	4	it	it	PRON
taxlaw-2795	37	5	be	be	AUX
taxlaw-2795	37	6	appropriate	appropriate	ADJ
taxlaw-2795	37	7	to	to	PART
taxlaw-2795	37	8	offer	offer	VERB
taxlaw-2795	37	9	relief	relief	NOUN
taxlaw-2795	37	10	to	to	ADP
taxlaw-2795	37	11	taxpayers	taxpayer	NOUN
taxlaw-2795	37	12	who	who	PRON
taxlaw-2795	37	13	planned	plan	VERB
taxlaw-2795	37	14	the	the	DET
taxlaw-2795	37	15	timing	timing	NOUN
taxlaw-2795	37	16	of	of	ADP
taxlaw-2795	37	17	their	their	PRON
taxlaw-2795	37	18	income	income	NOUN
taxlaw-2795	37	19	on	on	ADP
taxlaw-2795	37	20	the	the	DET
taxlaw-2795	37	21	assumption	assumption	NOUN
taxlaw-2795	37	22	that	that	SCONJ
taxlaw-2795	37	23	the	the	DET
taxlaw-2795	37	24	old	old	ADJ
taxlaw-2795	37	25	marginal	marginal	ADJ
taxlaw-2795	37	26	brackets	bracket	NOUN
taxlaw-2795	37	27	would	would	AUX
taxlaw-2795	37	28	persist	persist	VERB
taxlaw-2795	37	29	for	for	ADP
taxlaw-2795	37	30	some	some	DET
taxlaw-2795	37	31	period	period	NOUN
taxlaw-2795	37	32	of	of	ADP
taxlaw-2795	37	33	time	time	NOUN
taxlaw-2795	37	34	?	?	PUNCT
taxlaw-2795	38	1	one	one	NUM
taxlaw-2795	38	2	of	of	ADP
taxlaw-2795	38	3	the	the	DET
taxlaw-2795	38	4	notable	notable	ADJ
taxlaw-2795	38	5	features	feature	NOUN
taxlaw-2795	38	6	of	of	ADP
taxlaw-2795	38	7	the	the	DET
taxlaw-2795	38	8	recent	recent	ADJ
taxlaw-2795	38	9	transitions	transition	NOUN
taxlaw-2795	38	10	literature	literature	NOUN
taxlaw-2795	38	11	is	be	AUX
taxlaw-2795	38	12	the	the	DET
taxlaw-2795	38	13	consequentialist	consequentialist	NOUN
taxlaw-2795	38	14	orientation	orientation	NOUN
taxlaw-2795	38	15	it	it	PRON
taxlaw-2795	38	16	has	have	AUX
taxlaw-2795	38	17	adopted	adopt	VERB
taxlaw-2795	38	18	in	in	ADP
taxlaw-2795	38	19	answering	answer	VERB
taxlaw-2795	38	20	these	these	DET
taxlaw-2795	38	21	questions.3	questions.3	NOUN
taxlaw-2795	38	22	rather	rather	ADV
taxlaw-2795	38	23	than	than	ADP
taxlaw-2795	38	24	focus	focus	VERB
taxlaw-2795	38	25	on	on	ADP
taxlaw-2795	38	26	the	the	DET
taxlaw-2795	38	27	fairness	fairness	NOUN
taxlaw-2795	38	28	or	or	CCONJ
taxlaw-2795	38	29	reliance	reliance	NOUN
taxlaw-2795	38	30	aspects	aspect	NOUN
taxlaw-2795	38	31	of	of	ADP
taxlaw-2795	38	32	various	various	ADJ
taxlaw-2795	38	33	possible	possible	ADJ
taxlaw-2795	38	34	transition	transition	NOUN
taxlaw-2795	38	35	rules	rule	NOUN
taxlaw-2795	38	36	,	,	PUNCT
taxlaw-2795	38	37	scholars	scholar	NOUN
taxlaw-2795	38	38	currently	currently	ADV
taxlaw-2795	38	39	active	active	ADJ
taxlaw-2795	38	40	in	in	ADP
taxlaw-2795	38	41	the	the	DET
taxlaw-2795	38	42	area	area	NOUN
taxlaw-2795	38	43	have	have	AUX
taxlaw-2795	38	44	typically	typically	ADV
taxlaw-2795	38	45	adopted	adopt	VERB
taxlaw-2795	38	46	an	an	DET
taxlaw-2795	38	47	anticipations	anticipation	NOUN
taxlaw-2795	38	48	-	-	PUNCT
taxlaw-2795	38	49	oriented	orient	VERB
taxlaw-2795	38	50	approach	approach	NOUN
taxlaw-2795	38	51	that	that	PRON
taxlaw-2795	38	52	focuses	focus	VERB
taxlaw-2795	38	53	on	on	ADP
taxlaw-2795	38	54	the	the	DET
taxlaw-2795	38	55	efficiency	efficiency	NOUN
taxlaw-2795	38	56	consequences	consequence	NOUN
taxlaw-2795	38	57	of	of	ADP
taxlaw-2795	38	58	various	various	ADJ
taxlaw-2795	38	59	possible	possible	ADJ
taxlaw-2795	38	60	transition	transition	NOUN
taxlaw-2795	38	61	norms	norm	NOUN
taxlaw-2795	38	62	.	.	PUNCT
taxlaw-2795	39	1	from	from	ADP
taxlaw-2795	39	2	this	this	DET
taxlaw-2795	39	3	perspective	perspective	NOUN
taxlaw-2795	39	4	,	,	PUNCT
taxlaw-2795	39	5	the	the	DET
taxlaw-2795	39	6	transition	transition	NOUN
taxlaw-2795	39	7	question	question	NOUN
taxlaw-2795	39	8	becomes	become	VERB
taxlaw-2795	39	9	:	:	PUNCT
taxlaw-2795	39	10	what	what	PRON
taxlaw-2795	39	11	set	set	NOUN
taxlaw-2795	39	12	of	of	ADP
taxlaw-2795	39	13	expectations	expectation	NOUN
taxlaw-2795	39	14	about	about	ADP
taxlaw-2795	39	15	the	the	DET
taxlaw-2795	39	16	effective	effective	ADJ
taxlaw-2795	39	17	date	date	NOUN
taxlaw-2795	39	18	of	of	ADP
taxlaw-2795	39	19	future	future	NOUN
taxlaw-2795	39	20	,	,	PUNCT
taxlaw-2795	39	21	as	as	SCONJ
taxlaw-2795	39	22	yet	yet	ADV
taxlaw-2795	39	23	unknown	unknown	ADJ
taxlaw-2795	39	24	changes	change	NOUN
taxlaw-2795	39	25	to	to	ADP
taxlaw-2795	39	26	legal	legal	ADJ
taxlaw-2795	39	27	rules	rule	NOUN
taxlaw-2795	39	28	and	and	CCONJ
taxlaw-2795	39	29	about	about	ADP
taxlaw-2795	39	30	possible	possible	ADJ
taxlaw-2795	39	31	“	"	PUNCT
taxlaw-2795	39	32	transition	transition	NOUN
taxlaw-2795	39	33	relief	relief	NOUN
taxlaw-2795	39	34	”	"	PUNCT
taxlaw-2795	39	35	produces	produce	VERB
taxlaw-2795	39	36	socially	socially	ADV
taxlaw-2795	39	37	optimal	optimal	ADJ
taxlaw-2795	39	38	pre	pre	ADJ
taxlaw-2795	39	39	-	-	ADJ
taxlaw-2795	39	40	transition	transition	ADJ
taxlaw-2795	39	41	conduct	conduct	NOUN
taxlaw-2795	39	42	among	among	ADP
taxlaw-2795	39	43	individuals	individual	NOUN
taxlaw-2795	39	44	who	who	PRON
taxlaw-2795	39	45	will	will	AUX
taxlaw-2795	39	46	be	be	AUX
taxlaw-2795	39	47	affected	affect	VERB
taxlaw-2795	39	48	by	by	ADP
taxlaw-2795	39	49	such	such	ADJ
taxlaw-2795	39	50	changes	change	NOUN
taxlaw-2795	39	51	?	?	PUNCT
taxlaw-2795	40	1	the	the	DET
taxlaw-2795	40	2	general	general	ADJ
taxlaw-2795	40	3	answers	answer	NOUN
taxlaw-2795	40	4	upon	upon	SCONJ
taxlaw-2795	40	5	which	which	PRON
taxlaw-2795	40	6	scholars	scholar	NOUN
taxlaw-2795	40	7	writing	write	VERB
taxlaw-2795	40	8	in	in	ADP
taxlaw-2795	40	9	the	the	DET
taxlaw-2795	40	10	area	area	NOUN
taxlaw-2795	40	11	have	have	AUX
taxlaw-2795	40	12	settled	settle	VERB
taxlaw-2795	40	13	are	be	AUX
taxlaw-2795	40	14	that	that	SCONJ
taxlaw-2795	40	15	norms	norm	NOUN
taxlaw-2795	40	16	of	of	ADP
taxlaw-2795	40	17	immediate	immediate	ADJ
taxlaw-2795	40	18	effect	effect	NOUN
taxlaw-2795	40	19	(	(	PUNCT
taxlaw-2795	40	20	or	or	CCONJ
taxlaw-2795	40	21	,	,	PUNCT
taxlaw-2795	40	22	in	in	ADP
taxlaw-2795	40	23	some	some	DET
taxlaw-2795	40	24	cases	case	NOUN
taxlaw-2795	40	25	,	,	PUNCT
taxlaw-2795	40	26	earlier	early	ADV
taxlaw-2795	40	27	)	)	PUNCT
taxlaw-2795	40	28	and	and	CCONJ
taxlaw-2795	40	29	no	no	DET
taxlaw-2795	40	30	transition	transition	NOUN
taxlaw-2795	40	31	relief	relief	NOUN
taxlaw-2795	40	32	produce	produce	VERB
taxlaw-2795	40	33	optimal	optimal	ADJ
taxlaw-2795	40	34	results.4	results.4	NOUN
taxlaw-2795	40	35	consistent	consistent	ADJ
taxlaw-2795	40	36	with	with	ADP
taxlaw-2795	40	37	this	this	DET
taxlaw-2795	40	38	orientation	orientation	NOUN
taxlaw-2795	40	39	,	,	PUNCT
taxlaw-2795	40	40	the	the	DET
taxlaw-2795	40	41	recent	recent	ADJ
taxlaw-2795	40	42	literature	literature	NOUN
taxlaw-2795	40	43	has	have	AUX
taxlaw-2795	40	44	taken	take	VERB
taxlaw-2795	40	45	as	as	ADV
taxlaw-2795	40	46	broad	broad	ADJ
taxlaw-2795	40	47	a	a	DET
taxlaw-2795	40	48	perspective	perspective	NOUN
taxlaw-2795	40	49	as	as	ADP
taxlaw-2795	40	50	possible	possible	ADJ
taxlaw-2795	40	51	on	on	ADP
taxlaw-2795	40	52	the	the	DET
taxlaw-2795	40	53	scope	scope	NOUN
taxlaw-2795	40	54	of	of	ADP
taxlaw-2795	40	55	the	the	DET
taxlaw-2795	40	56	transition	transition	NOUN
taxlaw-2795	40	57	question.5	question.5	VERB
taxlaw-2795	40	58	when	when	SCONJ
taxlaw-2795	40	59	the	the	DET
taxlaw-2795	40	60	focus	focus	NOUN
taxlaw-2795	40	61	is	be	AUX
taxlaw-2795	40	62	on	on	ADP
taxlaw-2795	40	63	expectations	expectation	NOUN
taxlaw-2795	40	64	,	,	PUNCT
taxlaw-2795	40	65	the	the	DET
taxlaw-2795	40	66	transition	transition	NOUN
taxlaw-2795	40	67	question	question	NOUN
taxlaw-2795	40	68	arises	arise	VERB
taxlaw-2795	40	69	in	in	ADP
taxlaw-2795	40	70	any	any	DET
taxlaw-2795	40	71	setting	setting	NOUN
taxlaw-2795	40	72	in	in	ADP
taxlaw-2795	40	73	which	which	PRON
taxlaw-2795	40	74	norms	norm	NOUN
taxlaw-2795	40	75	regarding	regard	VERB
taxlaw-2795	40	76	the	the	DET
taxlaw-2795	40	77	timing	timing	NOUN
taxlaw-2795	40	78	of	of	ADP
taxlaw-2795	40	79	changes	change	NOUN
taxlaw-2795	40	80	to	to	ADP
taxlaw-2795	40	81	legal	legal	ADJ
taxlaw-2795	40	82	entitlements	entitlement	NOUN
taxlaw-2795	40	83	may	may	AUX
taxlaw-2795	40	84	have	have	VERB
taxlaw-2795	40	85	an	an	DET
taxlaw-2795	40	86	effect	effect	NOUN
taxlaw-2795	40	87	on	on	ADP
taxlaw-2795	40	88	pre	pre	ADJ
taxlaw-2795	40	89	-	-	ADJ
taxlaw-2795	40	90	change	change	ADJ
taxlaw-2795	40	91	expectations	expectation	NOUN
taxlaw-2795	40	92	and	and	CCONJ
taxlaw-2795	40	93	,	,	PUNCT
taxlaw-2795	40	94	hence	hence	ADV
taxlaw-2795	40	95	,	,	PUNCT
taxlaw-2795	40	96	conduct	conduct	NOUN
taxlaw-2795	40	97	.	.	PUNCT
taxlaw-2795	41	1	these	these	DET
taxlaw-2795	41	2	settings	setting	NOUN
taxlaw-2795	41	3	include	include	VERB
taxlaw-2795	41	4	not	not	PART
taxlaw-2795	41	5	only	only	ADV
taxlaw-2795	41	6	changes	change	NOUN
taxlaw-2795	41	7	to	to	ADP
taxlaw-2795	41	8	positive	positive	ADJ
taxlaw-2795	41	9	law	law	NOUN
taxlaw-2795	41	10	,	,	PUNCT
taxlaw-2795	41	11	but	but	CCONJ
taxlaw-2795	41	12	also	also	ADV
taxlaw-2795	41	13	judicial	judicial	ADJ
taxlaw-2795	41	14	reinterpretation	reinterpretation	NOUN
taxlaw-2795	41	15	of	of	ADP
taxlaw-2795	41	16	the	the	DET
taxlaw-2795	41	17	law	law	NOUN
taxlaw-2795	41	18	,	,	PUNCT
taxlaw-2795	41	19	administrative	administrative	ADJ
taxlaw-2795	41	20	rule	rule	NOUN
taxlaw-2795	41	21	making	making	NOUN
taxlaw-2795	41	22	,	,	PUNCT
taxlaw-2795	41	23	and	and	CCONJ
taxlaw-2795	41	24	even	even	ADV
taxlaw-2795	41	25	announcements	announcement	NOUN
taxlaw-2795	41	26	of	of	ADP
taxlaw-2795	41	27	administrative	administrative	ADJ
taxlaw-2795	41	28	policy	policy	NOUN
taxlaw-2795	41	29	,	,	PUNCT
taxlaw-2795	41	30	such	such	ADJ
taxlaw-2795	41	31	as	as	ADP
taxlaw-2795	41	32	,	,	PUNCT
taxlaw-2795	41	33	for	for	ADP
taxlaw-2795	41	34	example	example	NOUN
taxlaw-2795	41	35	,	,	PUNCT
taxlaw-2795	41	36	the	the	DET
taxlaw-2795	41	37	federal	federal	PROPN
taxlaw-2795	41	38	reserve	reserve	PROPN
taxlaw-2795	41	39	chair	chair	PROPN
taxlaw-2795	41	40	’s	’s	PART
taxlaw-2795	41	41	pronouncements	pronouncement	NOUN
taxlaw-2795	41	42	on	on	ADP
taxlaw-2795	41	43	the	the	DET
taxlaw-2795	41	44	health	health	NOUN
taxlaw-2795	41	45	of	of	ADP
taxlaw-2795	41	46	the	the	DET
taxlaw-2795	41	47	economy.6	economy.6	PROPN
taxlaw-2795	41	48	in	in	ADP
taxlaw-2795	41	49	each	each	PRON
taxlaw-2795	41	50	,	,	PUNCT
taxlaw-2795	41	51	governmental	governmental	ADJ
taxlaw-2795	41	52	action	action	NOUN
taxlaw-2795	41	53	produces	produce	VERB
taxlaw-2795	41	54	a	a	DET
taxlaw-2795	41	55	change	change	NOUN
taxlaw-2795	41	56	to	to	ADP
taxlaw-2795	41	57	legal	legal	ADJ
taxlaw-2795	41	58	entitlements	entitlement	NOUN
taxlaw-2795	41	59	(	(	PUNCT
taxlaw-2795	41	60	or	or	CCONJ
taxlaw-2795	41	61	to	to	ADP
taxlaw-2795	41	62	legal	legal	ADJ
taxlaw-2795	41	63	issues	issue	NOUN
taxlaw-2795	41	64	161	161	NUM
taxlaw-2795	41	65	,	,	PUNCT
taxlaw-2795	41	66	163–68	163–68	NUM
taxlaw-2795	41	67	(	(	PUNCT
taxlaw-2795	41	68	2003	2003	NUM
taxlaw-2795	41	69	)	)	PUNCT
taxlaw-2795	42	1	[	[	X
taxlaw-2795	42	2	hereinafter	hereinafter	NOUN
taxlaw-2795	42	3	kaplow	kaplow	NOUN
taxlaw-2795	42	4	,	,	PUNCT
taxlaw-2795	42	5	transition	transition	NOUN
taxlaw-2795	42	6	policy	policy	NOUN
taxlaw-2795	42	7	]	]	PUNCT
taxlaw-2795	42	8	.	.	PUNCT
taxlaw-2795	43	1	3	3	X
taxlaw-2795	43	2	.	.	X
taxlaw-2795	43	3	see	see	VERB
taxlaw-2795	43	4	,	,	PUNCT
taxlaw-2795	43	5	e.g.	e.g.	ADV
taxlaw-2795	43	6	,	,	PUNCT
taxlaw-2795	43	7	kyle	kyle	PROPN
taxlaw-2795	43	8	d.	d.	PROPN
taxlaw-2795	43	9	logue	logue	PROPN
taxlaw-2795	43	10	,	,	PUNCT
taxlaw-2795	43	11	legal	legal	ADJ
taxlaw-2795	43	12	transitions	transition	NOUN
taxlaw-2795	43	13	,	,	PUNCT
taxlaw-2795	43	14	rational	rational	ADJ
taxlaw-2795	43	15	expectations	expectation	NOUN
taxlaw-2795	43	16	,	,	PUNCT
taxlaw-2795	43	17	and	and	CCONJ
taxlaw-2795	43	18	legal	legal	ADJ
taxlaw-2795	43	19	progress	progress	NOUN
taxlaw-2795	43	20	,	,	PUNCT
taxlaw-2795	43	21	13	13	NUM
taxlaw-2795	43	22	j.	j.	PROPN
taxlaw-2795	43	23	contemp	contemp	PROPN
taxlaw-2795	43	24	.	.	PUNCT
taxlaw-2795	44	1	legal	legal	ADJ
taxlaw-2795	44	2	issues	issue	NOUN
taxlaw-2795	44	3	211	211	NUM
taxlaw-2795	44	4	,	,	PUNCT
taxlaw-2795	44	5	216	216	NUM
taxlaw-2795	44	6	n.5	n.5	X
taxlaw-2795	44	7	(	(	PUNCT
taxlaw-2795	44	8	2003	2003	NUM
taxlaw-2795	44	9	)	)	PUNCT
taxlaw-2795	45	1	[	[	X
taxlaw-2795	45	2	hereinafter	hereinafter	NOUN
taxlaw-2795	45	3	logue	logue	NOUN
taxlaw-2795	45	4	,	,	PUNCT
taxlaw-2795	45	5	legal	legal	ADJ
taxlaw-2795	45	6	transitions	transition	NOUN
taxlaw-2795	45	7	]	]	PUNCT
taxlaw-2795	45	8	.	.	PUNCT
taxlaw-2795	45	9	4	4	X
taxlaw-2795	45	10	.	.	X
taxlaw-2795	45	11	see	see	VERB
taxlaw-2795	45	12	,	,	PUNCT
taxlaw-2795	45	13	e.g.	e.g.	ADV
taxlaw-2795	45	14	,	,	PUNCT
taxlaw-2795	45	15	kaplow	kaplow	NOUN
taxlaw-2795	45	16	,	,	PUNCT
taxlaw-2795	45	17	economic	economic	ADJ
taxlaw-2795	45	18	analysis	analysis	NOUN
taxlaw-2795	45	19	,	,	PUNCT
taxlaw-2795	45	20	supra	supra	PROPN
taxlaw-2795	45	21	note	note	NOUN
taxlaw-2795	45	22	1	1	NUM
taxlaw-2795	45	23	,	,	PUNCT
taxlaw-2795	45	24	at	at	ADP
taxlaw-2795	45	25	551	551	NUM
taxlaw-2795	45	26	(	(	PUNCT
taxlaw-2795	45	27	“	"	PUNCT
taxlaw-2795	45	28	the	the	DET
taxlaw-2795	45	29	economic	economic	ADJ
taxlaw-2795	45	30	analysis	analysis	NOUN
taxlaw-2795	45	31	presented	present	VERB
taxlaw-2795	45	32	thus	thus	ADV
taxlaw-2795	45	33	far	far	ADV
taxlaw-2795	45	34	generally	generally	ADV
taxlaw-2795	45	35	favors	favor	VERB
taxlaw-2795	45	36	a	a	DET
taxlaw-2795	45	37	transition	transition	NOUN
taxlaw-2795	45	38	policy	policy	NOUN
taxlaw-2795	45	39	of	of	ADP
taxlaw-2795	45	40	nominally	nominally	ADV
taxlaw-2795	45	41	prospective	prospective	ADJ
taxlaw-2795	45	42	implementation	implementation	NOUN
taxlaw-2795	45	43	of	of	ADP
taxlaw-2795	45	44	changes	change	NOUN
taxlaw-2795	45	45	in	in	ADP
taxlaw-2795	45	46	government	government	NOUN
taxlaw-2795	45	47	policy	policy	NOUN
taxlaw-2795	45	48	with	with	ADP
taxlaw-2795	45	49	no	no	DET
taxlaw-2795	45	50	transitional	transitional	ADJ
taxlaw-2795	45	51	relief	relief	NOUN
taxlaw-2795	45	52	.	.	PUNCT
taxlaw-2795	45	53	”	"	PUNCT
taxlaw-2795	45	54	)	)	PUNCT
taxlaw-2795	45	55	;	;	PUNCT
taxlaw-2795	45	56	shaviro	shaviro	NOUN
taxlaw-2795	45	57	,	,	PUNCT
taxlaw-2795	45	58	supra	supra	PROPN
taxlaw-2795	45	59	note	note	NOUN
taxlaw-2795	45	60	1	1	NUM
taxlaw-2795	45	61	,	,	PUNCT
taxlaw-2795	45	62	at	at	ADP
taxlaw-2795	45	63	229	229	NUM
taxlaw-2795	45	64	(	(	PUNCT
taxlaw-2795	45	65	generally	generally	ADV
taxlaw-2795	45	66	proposing	propose	VERB
taxlaw-2795	45	67	no	no	DET
taxlaw-2795	45	68	transition	transition	NOUN
taxlaw-2795	45	69	relief	relief	NOUN
taxlaw-2795	45	70	for	for	ADP
taxlaw-2795	45	71	“	"	PUNCT
taxlaw-2795	45	72	policy	policy	NOUN
taxlaw-2795	45	73	change	change	NOUN
taxlaw-2795	45	74	retroactive	retroactive	ADJ
taxlaw-2795	45	75	taxes”—i.e	taxes”—i.e	PROPN
taxlaw-2795	45	76	.	.	PUNCT
taxlaw-2795	45	77	,	,	PUNCT
taxlaw-2795	45	78	for	for	ADP
taxlaw-2795	45	79	transitions	transition	NOUN
taxlaw-2795	45	80	where	where	SCONJ
taxlaw-2795	45	81	the	the	DET
taxlaw-2795	45	82	new	new	ADJ
taxlaw-2795	45	83	steady	steady	ADJ
taxlaw-2795	45	84	-	-	PUNCT
taxlaw-2795	45	85	state	state	NOUN
taxlaw-2795	45	86	rule	rule	NOUN
taxlaw-2795	45	87	has	have	VERB
taxlaw-2795	45	88	different	different	ADJ
taxlaw-2795	45	89	content	content	NOUN
taxlaw-2795	45	90	that	that	SCONJ
taxlaw-2795	45	91	the	the	DET
taxlaw-2795	45	92	prior	prior	ADJ
taxlaw-2795	45	93	one	one	NUM
taxlaw-2795	45	94	)	)	PUNCT
taxlaw-2795	45	95	.	.	PUNCT
taxlaw-2795	46	1	5	5	X
taxlaw-2795	46	2	.	.	X
taxlaw-2795	46	3	see	see	VERB
taxlaw-2795	46	4	,	,	PUNCT
taxlaw-2795	46	5	e.g.	e.g.	ADV
taxlaw-2795	46	6	,	,	PUNCT
taxlaw-2795	46	7	saul	saul	PROPN
taxlaw-2795	46	8	levmore	levmore	NOUN
taxlaw-2795	46	9	,	,	PUNCT
taxlaw-2795	46	10	changes	change	NOUN
taxlaw-2795	46	11	,	,	PUNCT
taxlaw-2795	46	12	anticipations	anticipation	NOUN
taxlaw-2795	46	13	,	,	PUNCT
taxlaw-2795	46	14	and	and	CCONJ
taxlaw-2795	46	15	reparations	reparation	NOUN
taxlaw-2795	46	16	,	,	PUNCT
taxlaw-2795	46	17	99	99	NUM
taxlaw-2795	46	18	colum	colum	NOUN
taxlaw-2795	46	19	.	.	PUNCT
taxlaw-2795	47	1	l.	l.	PROPN
taxlaw-2795	47	2	rev	rev	PROPN
taxlaw-2795	47	3	.	.	PROPN
taxlaw-2795	47	4	1657	1657	NUM
taxlaw-2795	47	5	,	,	PUNCT
taxlaw-2795	47	6	1658	1658	NUM
taxlaw-2795	47	7	(	(	PUNCT
taxlaw-2795	47	8	1999	1999	NUM
taxlaw-2795	47	9	)	)	PUNCT
taxlaw-2795	48	1	[	[	X
taxlaw-2795	48	2	hereinafter	hereinafter	NOUN
taxlaw-2795	48	3	levmore	levmore	NOUN
taxlaw-2795	48	4	,	,	PUNCT
taxlaw-2795	48	5	changes	change	NOUN
taxlaw-2795	48	6	]	]	PUNCT
taxlaw-2795	48	7	.	.	PUNCT
taxlaw-2795	49	1	6	6	X
taxlaw-2795	49	2	.	.	X
taxlaw-2795	49	3	see	see	VERB
taxlaw-2795	49	4	kaplow	kaplow	NOUN
taxlaw-2795	49	5	,	,	PUNCT
taxlaw-2795	49	6	economic	economic	ADJ
taxlaw-2795	49	7	analysis	analysis	NOUN
taxlaw-2795	49	8	,	,	PUNCT
taxlaw-2795	49	9	supra	supra	PROPN
taxlaw-2795	49	10	note	note	NOUN
taxlaw-2795	49	11	1	1	NUM
taxlaw-2795	49	12	,	,	PUNCT
taxlaw-2795	49	13	at	at	ADP
taxlaw-2795	49	14	517	517	NUM
taxlaw-2795	49	15	(	(	PUNCT
taxlaw-2795	49	16	citing	cite	VERB
taxlaw-2795	49	17	,	,	PUNCT
taxlaw-2795	49	18	among	among	ADP
taxlaw-2795	49	19	others	other	NOUN
taxlaw-2795	49	20	,	,	PUNCT
taxlaw-2795	49	21	“	"	PUNCT
taxlaw-2795	49	22	changes	change	NOUN
taxlaw-2795	49	23	in	in	ADP
taxlaw-2795	49	24	monetary	monetary	ADJ
taxlaw-2795	49	25	and	and	CCONJ
taxlaw-2795	49	26	fiscal	fiscal	ADJ
taxlaw-2795	49	27	policy	policy	NOUN
taxlaw-2795	49	28	”	"	PUNCT
taxlaw-2795	49	29	as	as	ADP
taxlaw-2795	49	30	instances	instance	NOUN
taxlaw-2795	49	31	of	of	ADP
taxlaw-2795	49	32	legal	legal	ADJ
taxlaw-2795	49	33	transitions	transition	NOUN
taxlaw-2795	49	34	)	)	PUNCT
taxlaw-2795	49	35	.	.	PUNCT
taxlaw-2795	50	1	2010	2010	NUM
taxlaw-2795	50	2	]	]	X
taxlaw-2795	50	3	legal	legal	ADJ
taxlaw-2795	50	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	50	5	's	's	PART
taxlaw-2795	50	6	123	123	NUM
taxlaw-2795	50	7	expectations	expectation	NOUN
taxlaw-2795	50	8	regarding	regard	VERB
taxlaw-2795	50	9	legal	legal	ADJ
taxlaw-2795	50	10	entitlements	entitlement	NOUN
taxlaw-2795	50	11	)	)	PUNCT
taxlaw-2795	50	12	,	,	PUNCT
taxlaw-2795	50	13	and	and	CCONJ
taxlaw-2795	50	14	in	in	ADP
taxlaw-2795	50	15	each	each	PRON
taxlaw-2795	50	16	,	,	PUNCT
taxlaw-2795	50	17	expectations	expectation	NOUN
taxlaw-2795	50	18	about	about	ADP
taxlaw-2795	50	19	the	the	DET
taxlaw-2795	50	20	effective	effective	ADJ
taxlaw-2795	50	21	date	date	NOUN
taxlaw-2795	50	22	of	of	ADP
taxlaw-2795	50	23	any	any	DET
taxlaw-2795	50	24	such	such	ADJ
taxlaw-2795	50	25	future	future	ADJ
taxlaw-2795	50	26	change	change	NOUN
taxlaw-2795	50	27	have	have	VERB
taxlaw-2795	50	28	an	an	DET
taxlaw-2795	50	29	impact	impact	NOUN
taxlaw-2795	50	30	on	on	ADP
taxlaw-2795	50	31	the	the	DET
taxlaw-2795	50	32	prechange	prechange	NOUN
taxlaw-2795	50	33	conduct	conduct	NOUN
taxlaw-2795	50	34	of	of	ADP
taxlaw-2795	50	35	affected	affected	ADJ
taxlaw-2795	50	36	parties	party	NOUN
taxlaw-2795	50	37	.	.	PUNCT
taxlaw-2795	51	1	thus	thus	ADV
taxlaw-2795	51	2	,	,	PUNCT
taxlaw-2795	51	3	one	one	NUM
taxlaw-2795	51	4	commentator	commentator	NOUN
taxlaw-2795	51	5	has	have	AUX
taxlaw-2795	51	6	defined	define	VERB
taxlaw-2795	51	7	the	the	DET
taxlaw-2795	51	8	term	term	NOUN
taxlaw-2795	51	9	legal	legal	ADJ
taxlaw-2795	51	10	transition	transition	NOUN
taxlaw-2795	51	11	as	as	ADP
taxlaw-2795	51	12	the	the	DET
taxlaw-2795	51	13	resolution	resolution	NOUN
taxlaw-2795	51	14	of	of	ADP
taxlaw-2795	51	15	any	any	DET
taxlaw-2795	51	16	uncertainty	uncertainty	NOUN
taxlaw-2795	51	17	regarding	regard	VERB
taxlaw-2795	51	18	future	future	ADJ
taxlaw-2795	51	19	legal	legal	ADJ
taxlaw-2795	51	20	rules	rule	NOUN
taxlaw-2795	51	21	to	to	ADP
taxlaw-2795	51	22	the	the	DET
taxlaw-2795	51	23	extent	extent	NOUN
taxlaw-2795	51	24	that	that	SCONJ
taxlaw-2795	51	25	the	the	DET
taxlaw-2795	51	26	uncertainty	uncertainty	NOUN
taxlaw-2795	51	27	affects	affect	VERB
taxlaw-2795	51	28	decisions	decision	NOUN
taxlaw-2795	51	29	made	make	VERB
taxlaw-2795	51	30	currently.7	currently.7	NOUN
taxlaw-2795	51	31	another	another	PRON
taxlaw-2795	51	32	has	have	AUX
taxlaw-2795	51	33	defined	define	VERB
taxlaw-2795	51	34	it	it	PRON
taxlaw-2795	51	35	as	as	ADP
taxlaw-2795	51	36	any	any	DET
taxlaw-2795	51	37	change	change	NOUN
taxlaw-2795	51	38	to	to	ADP
taxlaw-2795	51	39	legal	legal	ADJ
taxlaw-2795	51	40	entitlements.8	entitlements.8	PROPN
taxlaw-2795	51	41	in	in	ADP
taxlaw-2795	51	42	this	this	DET
taxlaw-2795	51	43	article	article	NOUN
taxlaw-2795	51	44	,	,	PUNCT
taxlaw-2795	51	45	i	i	PRON
taxlaw-2795	51	46	argue	argue	VERB
taxlaw-2795	51	47	that	that	SCONJ
taxlaw-2795	51	48	the	the	DET
taxlaw-2795	51	49	conceptual	conceptual	ADJ
taxlaw-2795	51	50	apparatus	apparatus	NOUN
taxlaw-2795	51	51	that	that	PRON
taxlaw-2795	51	52	supports	support	VERB
taxlaw-2795	51	53	the	the	DET
taxlaw-2795	51	54	approach	approach	NOUN
taxlaw-2795	51	55	just	just	ADV
taxlaw-2795	51	56	described	describe	VERB
taxlaw-2795	51	57	is	be	AUX
taxlaw-2795	51	58	flawed	flawed	ADJ
taxlaw-2795	51	59	,	,	PUNCT
taxlaw-2795	51	60	and	and	CCONJ
taxlaw-2795	51	61	that	that	SCONJ
taxlaw-2795	51	62	the	the	DET
taxlaw-2795	51	63	transitions	transition	NOUN
taxlaw-2795	51	64	analysis	analysis	NOUN
taxlaw-2795	51	65	that	that	PRON
taxlaw-2795	51	66	rests	rest	VERB
taxlaw-2795	51	67	on	on	ADP
taxlaw-2795	51	68	it	it	PRON
taxlaw-2795	51	69	is	be	AUX
taxlaw-2795	51	70	in	in	ADP
taxlaw-2795	51	71	many	many	ADJ
taxlaw-2795	51	72	ways	way	NOUN
taxlaw-2795	51	73	unpersuasive	unpersuasive	ADJ
taxlaw-2795	51	74	as	as	ADP
taxlaw-2795	51	75	a	a	DET
taxlaw-2795	51	76	consequence.9	consequence.9	NOUN
taxlaw-2795	51	77	because	because	SCONJ
taxlaw-2795	51	78	the	the	DET
taxlaw-2795	51	79	literature	literature	NOUN
taxlaw-2795	51	80	begins	begin	VERB
taxlaw-2795	51	81	by	by	ADP
taxlaw-2795	51	82	assimilating	assimilate	VERB
taxlaw-2795	51	83	all	all	DET
taxlaw-2795	51	84	manner	manner	NOUN
taxlaw-2795	51	85	of	of	ADP
taxlaw-2795	51	86	changes	change	NOUN
taxlaw-2795	51	87	to	to	ADP
taxlaw-2795	51	88	entitlements	entitlement	NOUN
taxlaw-2795	51	89	to	to	ADP
taxlaw-2795	51	90	a	a	DET
taxlaw-2795	51	91	single	single	ADJ
taxlaw-2795	51	92	model	model	NOUN
taxlaw-2795	51	93	of	of	ADP
taxlaw-2795	51	94	quasi	quasi	ADJ
taxlaw-2795	51	95	-	-	ADJ
taxlaw-2795	51	96	factual	factual	ADJ
taxlaw-2795	51	97	change	change	NOUN
taxlaw-2795	51	98	,	,	PUNCT
taxlaw-2795	51	99	it	it	PRON
taxlaw-2795	51	100	elides	elide	VERB
taxlaw-2795	51	101	distinctions	distinction	NOUN
taxlaw-2795	51	102	that	that	PRON
taxlaw-2795	51	103	are	be	AUX
taxlaw-2795	51	104	needed	need	VERB
taxlaw-2795	51	105	to	to	PART
taxlaw-2795	51	106	explain	explain	VERB
taxlaw-2795	51	107	background	background	NOUN
taxlaw-2795	51	108	assumptions	assumption	NOUN
taxlaw-2795	51	109	that	that	SCONJ
taxlaw-2795	51	110	the	the	DET
taxlaw-2795	51	111	literature	literature	NOUN
taxlaw-2795	51	112	tacitly	tacitly	ADV
taxlaw-2795	51	113	makes	make	VERB
taxlaw-2795	51	114	but	but	CCONJ
taxlaw-2795	51	115	can	can	AUX
taxlaw-2795	51	116	not	not	PART
taxlaw-2795	51	117	support	support	VERB
taxlaw-2795	51	118	.	.	PUNCT
taxlaw-2795	52	1	these	these	DET
taxlaw-2795	52	2	assumptions	assumption	NOUN
taxlaw-2795	52	3	are	be	AUX
taxlaw-2795	52	4	both	both	PRON
taxlaw-2795	52	5	necessary	necessary	ADJ
taxlaw-2795	52	6	for	for	ADP
taxlaw-2795	52	7	,	,	PUNCT
taxlaw-2795	52	8	but	but	CCONJ
taxlaw-2795	52	9	inexplicable	inexplicable	ADJ
taxlaw-2795	52	10	within	within	ADV
taxlaw-2795	52	11	,	,	PUNCT
taxlaw-2795	52	12	a	a	DET
taxlaw-2795	52	13	model	model	NOUN
taxlaw-2795	52	14	that	that	PRON
taxlaw-2795	52	15	understands	understand	VERB
taxlaw-2795	52	16	legal	legal	ADJ
taxlaw-2795	52	17	transitions	transition	NOUN
taxlaw-2795	52	18	as	as	ADP
taxlaw-2795	52	19	closely	closely	ADV
taxlaw-2795	52	20	akin	akin	ADJ
taxlaw-2795	52	21	to	to	ADP
taxlaw-2795	52	22	marketbased	marketbase	VERB
taxlaw-2795	52	23	or	or	CCONJ
taxlaw-2795	52	24	natural	natural	ADJ
taxlaw-2795	52	25	change	change	NOUN
taxlaw-2795	52	26	.	.	PUNCT
taxlaw-2795	53	1	if	if	SCONJ
taxlaw-2795	53	2	the	the	DET
taxlaw-2795	53	3	assumptions	assumption	NOUN
taxlaw-2795	53	4	are	be	AUX
taxlaw-2795	53	5	abandoned	abandon	VERB
taxlaw-2795	53	6	,	,	PUNCT
taxlaw-2795	53	7	the	the	DET
taxlaw-2795	53	8	market	market	NOUN
taxlaw-2795	53	9	model	model	NOUN
taxlaw-2795	53	10	of	of	ADP
taxlaw-2795	53	11	legal	legal	ADJ
taxlaw-2795	53	12	change	change	NOUN
taxlaw-2795	53	13	on	on	ADP
taxlaw-2795	53	14	which	which	PRON
taxlaw-2795	53	15	so	so	ADV
taxlaw-2795	53	16	much	much	ADJ
taxlaw-2795	53	17	of	of	ADP
taxlaw-2795	53	18	the	the	DET
taxlaw-2795	53	19	transition	transition	NOUN
taxlaw-2795	53	20	analysis	analysis	NOUN
taxlaw-2795	53	21	rests	rest	VERB
taxlaw-2795	53	22	collapses	collapse	VERB
taxlaw-2795	53	23	.	.	PUNCT
taxlaw-2795	54	1	if	if	SCONJ
taxlaw-2795	54	2	the	the	DET
taxlaw-2795	54	3	assumptions	assumption	NOUN
taxlaw-2795	54	4	are	be	AUX
taxlaw-2795	54	5	retained	retain	VERB
taxlaw-2795	54	6	,	,	PUNCT
taxlaw-2795	54	7	the	the	DET
taxlaw-2795	54	8	distinctions	distinction	NOUN
taxlaw-2795	54	9	among	among	ADP
taxlaw-2795	54	10	the	the	DET
taxlaw-2795	54	11	various	various	ADJ
taxlaw-2795	54	12	types	type	NOUN
taxlaw-2795	54	13	of	of	ADP
taxlaw-2795	54	14	legal	legal	ADJ
taxlaw-2795	54	15	change	change	NOUN
taxlaw-2795	54	16	that	that	PRON
taxlaw-2795	54	17	the	the	DET
taxlaw-2795	54	18	recent	recent	ADJ
taxlaw-2795	54	19	literature	literature	NOUN
taxlaw-2795	54	20	tends	tend	VERB
taxlaw-2795	54	21	to	to	PART
taxlaw-2795	54	22	dismiss	dismiss	VERB
taxlaw-2795	54	23	need	need	VERB
taxlaw-2795	54	24	to	to	PART
taxlaw-2795	54	25	be	be	AUX
taxlaw-2795	54	26	retained	retain	VERB
taxlaw-2795	54	27	,	,	PUNCT
taxlaw-2795	54	28	and	and	CCONJ
taxlaw-2795	54	29	if	if	SCONJ
taxlaw-2795	54	30	these	these	PRON
taxlaw-2795	54	31	are	be	AUX
taxlaw-2795	54	32	retained	retain	VERB
taxlaw-2795	54	33	,	,	PUNCT
taxlaw-2795	54	34	many	many	ADJ
taxlaw-2795	54	35	of	of	ADP
taxlaw-2795	54	36	the	the	DET
taxlaw-2795	54	37	tenets	tenet	NOUN
taxlaw-2795	54	38	of	of	ADP
taxlaw-2795	54	39	the	the	DET
taxlaw-2795	54	40	older	old	ADJ
taxlaw-2795	54	41	view	view	NOUN
taxlaw-2795	54	42	discarded	discard	VERB
taxlaw-2795	54	43	under	under	ADP
taxlaw-2795	54	44	the	the	DET
taxlaw-2795	54	45	newer	new	ADJ
taxlaw-2795	54	46	view	view	NOUN
taxlaw-2795	54	47	regain	regain	VERB
taxlaw-2795	54	48	their	their	PRON
taxlaw-2795	54	49	vitality	vitality	NOUN
taxlaw-2795	54	50	.	.	PUNCT
taxlaw-2795	55	1	as	as	ADV
taxlaw-2795	55	2	important	important	ADJ
taxlaw-2795	55	3	as	as	SCONJ
taxlaw-2795	55	4	what	what	PRON
taxlaw-2795	55	5	i	i	PRON
taxlaw-2795	55	6	argue	argue	VERB
taxlaw-2795	55	7	below	below	ADV
taxlaw-2795	55	8	is	be	AUX
taxlaw-2795	55	9	what	what	PRON
taxlaw-2795	55	10	i	i	PRON
taxlaw-2795	55	11	do	do	AUX
taxlaw-2795	55	12	not	not	PART
taxlaw-2795	55	13	argue	argue	VERB
taxlaw-2795	55	14	.	.	PUNCT
taxlaw-2795	56	1	i	i	PRON
taxlaw-2795	56	2	do	do	AUX
taxlaw-2795	56	3	not	not	PART
taxlaw-2795	56	4	claim	claim	VERB
taxlaw-2795	56	5	that	that	SCONJ
taxlaw-2795	56	6	the	the	DET
taxlaw-2795	56	7	“	"	PUNCT
taxlaw-2795	56	8	new	new	ADJ
taxlaw-2795	56	9	view	view	NOUN
taxlaw-2795	56	10	”	"	PUNCT
taxlaw-2795	56	11	transitions	transition	NOUN
taxlaw-2795	56	12	literature	literature	NOUN
taxlaw-2795	56	13	has	have	AUX
taxlaw-2795	56	14	advanced	advance	VERB
taxlaw-2795	56	15	wildly	wildly	ADV
taxlaw-2795	56	16	implausible	implausible	ADJ
taxlaw-2795	56	17	normative	normative	ADJ
taxlaw-2795	56	18	or	or	CCONJ
taxlaw-2795	56	19	empirical	empirical	ADJ
taxlaw-2795	56	20	claims	claim	NOUN
taxlaw-2795	56	21	,	,	PUNCT
taxlaw-2795	56	22	or	or	CCONJ
taxlaw-2795	56	23	that	that	SCONJ
taxlaw-2795	56	24	there	there	PRON
taxlaw-2795	56	25	is	be	VERB
taxlaw-2795	56	26	nothing	nothing	PRON
taxlaw-2795	56	27	to	to	PART
taxlaw-2795	56	28	be	be	AUX
taxlaw-2795	56	29	gained	gain	VERB
taxlaw-2795	56	30	from	from	ADP
taxlaw-2795	56	31	the	the	DET
taxlaw-2795	56	32	anticipations	anticipation	NOUN
taxlaw-2795	56	33	-	-	PUNCT
taxlaw-2795	56	34	oriented	orient	VERB
taxlaw-2795	56	35	approach	approach	NOUN
taxlaw-2795	56	36	.	.	PUNCT
taxlaw-2795	57	1	nor	nor	CCONJ
taxlaw-2795	57	2	,	,	PUNCT
taxlaw-2795	57	3	conversely	conversely	ADV
taxlaw-2795	57	4	,	,	PUNCT
taxlaw-2795	57	5	do	do	AUX
taxlaw-2795	57	6	i	i	PRON
taxlaw-2795	57	7	suggest	suggest	VERB
taxlaw-2795	57	8	that	that	SCONJ
taxlaw-2795	57	9	proponents	proponent	NOUN
taxlaw-2795	57	10	of	of	ADP
taxlaw-2795	57	11	the	the	DET
taxlaw-2795	57	12	“	"	PUNCT
taxlaw-2795	57	13	old	old	ADJ
taxlaw-2795	57	14	,	,	PUNCT
taxlaw-2795	57	15	”	"	PUNCT
taxlaw-2795	57	16	reliance	reliance	NOUN
taxlaw-2795	57	17	-	-	PUNCT
taxlaw-2795	57	18	based	base	VERB
taxlaw-2795	57	19	view	view	NOUN
taxlaw-2795	57	20	identified	identify	VERB
taxlaw-2795	57	21	the	the	DET
taxlaw-2795	57	22	correct	correct	ADJ
taxlaw-2795	57	23	set	set	NOUN
taxlaw-2795	57	24	of	of	ADP
taxlaw-2795	57	25	transition	transition	NOUN
taxlaw-2795	57	26	norms	norm	NOUN
taxlaw-2795	57	27	.	.	PUNCT
taxlaw-2795	58	1	rather	rather	ADV
taxlaw-2795	58	2	,	,	PUNCT
taxlaw-2795	58	3	the	the	DET
taxlaw-2795	58	4	claims	claim	NOUN
taxlaw-2795	58	5	here	here	ADV
taxlaw-2795	58	6	are	be	AUX
taxlaw-2795	58	7	that	that	SCONJ
taxlaw-2795	58	8	the	the	DET
taxlaw-2795	58	9	current	current	ADJ
taxlaw-2795	58	10	literature	literature	NOUN
taxlaw-2795	58	11	is	be	AUX
taxlaw-2795	58	12	analytically	analytically	ADV
taxlaw-2795	58	13	deficient	deficient	ADJ
taxlaw-2795	58	14	,	,	PUNCT
taxlaw-2795	58	15	to	to	ADP
taxlaw-2795	58	16	some	some	DET
taxlaw-2795	58	17	extent	extent	NOUN
taxlaw-2795	58	18	schizophrenic	schizophrenic	ADJ
taxlaw-2795	58	19	,	,	PUNCT
taxlaw-2795	58	20	and	and	CCONJ
taxlaw-2795	58	21	largely	largely	ADV
taxlaw-2795	58	22	unable	unable	ADJ
taxlaw-2795	58	23	to	to	PART
taxlaw-2795	58	24	generate	generate	VERB
taxlaw-2795	58	25	defensible	defensible	ADJ
taxlaw-2795	58	26	propositions	proposition	NOUN
taxlaw-2795	58	27	about	about	ADP
taxlaw-2795	58	28	transition	transition	NOUN
taxlaw-2795	58	29	norms	norm	NOUN
taxlaw-2795	58	30	that	that	PRON
taxlaw-2795	58	31	are	be	AUX
taxlaw-2795	58	32	different	different	ADJ
taxlaw-2795	58	33	from	from	ADP
taxlaw-2795	58	34	those	those	PRON
taxlaw-2795	58	35	of	of	ADP
taxlaw-2795	58	36	,	,	PUNCT
taxlaw-2795	58	37	and	and	CCONJ
taxlaw-2795	58	38	not	not	PART
taxlaw-2795	58	39	better	well	ADV
taxlaw-2795	58	40	understood	understand	VERB
taxlaw-2795	58	41	within	within	ADP
taxlaw-2795	58	42	,	,	PUNCT
taxlaw-2795	58	43	the	the	DET
taxlaw-2795	58	44	“	"	PUNCT
taxlaw-2795	58	45	old	old	ADJ
taxlaw-2795	58	46	view	view	NOUN
taxlaw-2795	58	47	”	"	PUNCT
taxlaw-2795	58	48	of	of	ADP
taxlaw-2795	58	49	legal	legal	ADJ
taxlaw-2795	58	50	transitions	transition	NOUN
taxlaw-2795	58	51	that	that	PRON
taxlaw-2795	58	52	it	it	PRON
taxlaw-2795	58	53	rejects	reject	VERB
taxlaw-2795	58	54	.	.	PUNCT
taxlaw-2795	59	1	the	the	DET
taxlaw-2795	59	2	analytical	analytical	ADJ
taxlaw-2795	59	3	deficiencies	deficiency	NOUN
taxlaw-2795	59	4	include	include	VERB
taxlaw-2795	59	5	a	a	DET
taxlaw-2795	59	6	failure	failure	NOUN
taxlaw-2795	59	7	to	to	PART
taxlaw-2795	59	8	develop	develop	VERB
taxlaw-2795	59	9	consistent	consistent	ADJ
taxlaw-2795	59	10	definitions	definition	NOUN
taxlaw-2795	59	11	of	of	ADP
taxlaw-2795	59	12	such	such	ADJ
taxlaw-2795	59	13	key	key	ADJ
taxlaw-2795	59	14	concepts	concept	NOUN
taxlaw-2795	59	15	as	as	ADP
taxlaw-2795	59	16	“	"	PUNCT
taxlaw-2795	59	17	transition	transition	NOUN
taxlaw-2795	59	18	,	,	PUNCT
taxlaw-2795	59	19	”	"	PUNCT
taxlaw-2795	59	20	“	"	PUNCT
taxlaw-2795	59	21	legal	legal	ADJ
taxlaw-2795	59	22	transition	transition	NOUN
taxlaw-2795	59	23	,	,	PUNCT
taxlaw-2795	59	24	”	"	PUNCT
taxlaw-2795	59	25	and	and	CCONJ
taxlaw-2795	59	26	“	"	PUNCT
taxlaw-2795	59	27	transition	transition	NOUN
taxlaw-2795	59	28	norm	norm	NOUN
taxlaw-2795	59	29	”	"	PUNCT
taxlaw-2795	59	30	;	;	PUNCT
taxlaw-2795	59	31	the	the	DET
taxlaw-2795	59	32	schizophrenia	schizophrenia	NOUN
taxlaw-2795	59	33	consists	consist	VERB
taxlaw-2795	59	34	in	in	ADP
taxlaw-2795	59	35	the	the	DET
taxlaw-2795	59	36	reliance	reliance	NOUN
taxlaw-2795	59	37	of	of	ADP
taxlaw-2795	59	38	“	"	PUNCT
taxlaw-2795	59	39	new	new	ADJ
taxlaw-2795	59	40	view	view	NOUN
taxlaw-2795	59	41	”	"	PUNCT
taxlaw-2795	59	42	theorists	theorist	NOUN
taxlaw-2795	59	43	on	on	ADP
taxlaw-2795	59	44	some	some	PRON
taxlaw-2795	59	45	of	of	ADP
taxlaw-2795	59	46	the	the	DET
taxlaw-2795	59	47	same	same	ADJ
taxlaw-2795	59	48	transition	transition	NOUN
taxlaw-2795	59	49	practices	practice	NOUN
taxlaw-2795	59	50	that	that	PRON
taxlaw-2795	59	51	they	they	PRON
taxlaw-2795	59	52	7	7	X
taxlaw-2795	59	53	.	.	PUNCT
taxlaw-2795	60	1	i	i	PRON
taxlaw-2795	60	2	d.	d.	PROPN
taxlaw-2795	60	3	at	at	ADP
taxlaw-2795	60	4	512	512	NUM
taxlaw-2795	60	5	.	.	PUNCT
taxlaw-2795	60	6	8	8	NUM
taxlaw-2795	60	7	.	.	X
taxlaw-2795	60	8	see	see	VERB
taxlaw-2795	60	9	shaviro	shaviro	NOUN
taxlaw-2795	60	10	,	,	PUNCT
taxlaw-2795	60	11	supra	supra	PROPN
taxlaw-2795	60	12	note	note	NOUN
taxlaw-2795	60	13	1	1	NUM
taxlaw-2795	60	14	,	,	PUNCT
taxlaw-2795	60	15	at	at	ADP
taxlaw-2795	60	16	25–26	25–26	NUM
taxlaw-2795	60	17	.	.	PUNCT
taxlaw-2795	61	1	9	9	NUM
taxlaw-2795	61	2	.	.	X
taxlaw-2795	61	3	others	other	NOUN
taxlaw-2795	61	4	have	have	AUX
taxlaw-2795	61	5	criticized	criticize	VERB
taxlaw-2795	61	6	the	the	DET
taxlaw-2795	61	7	recent	recent	ADJ
taxlaw-2795	61	8	transitions	transition	NOUN
taxlaw-2795	61	9	literature	literature	NOUN
taxlaw-2795	61	10	as	as	ADV
taxlaw-2795	61	11	unhelpful	unhelpful	ADJ
taxlaw-2795	61	12	,	,	PUNCT
taxlaw-2795	61	13	though	though	SCONJ
taxlaw-2795	61	14	generally	generally	ADV
taxlaw-2795	61	15	on	on	ADP
taxlaw-2795	61	16	different	different	ADJ
taxlaw-2795	61	17	grounds	ground	NOUN
taxlaw-2795	61	18	.	.	PUNCT
taxlaw-2795	62	1	see	see	VERB
taxlaw-2795	62	2	,	,	PUNCT
taxlaw-2795	62	3	e.g.	e.g.	ADV
taxlaw-2795	62	4	,	,	PUNCT
taxlaw-2795	62	5	michael	michael	PROPN
taxlaw-2795	62	6	doran	doran	PROPN
taxlaw-2795	62	7	,	,	PUNCT
taxlaw-2795	62	8	legislative	legislative	ADJ
taxlaw-2795	62	9	compromise	compromise	NOUN
taxlaw-2795	62	10	and	and	CCONJ
taxlaw-2795	62	11	tax	tax	NOUN
taxlaw-2795	62	12	transition	transition	NOUN
taxlaw-2795	62	13	policy	policy	NOUN
taxlaw-2795	62	14	,	,	PUNCT
taxlaw-2795	62	15	74	74	NUM
taxlaw-2795	62	16	u.	u.	NOUN
taxlaw-2795	62	17	chi	chi	PROPN
taxlaw-2795	62	18	.	.	PUNCT
taxlaw-2795	63	1	l.	l.	PROPN
taxlaw-2795	63	2	rev	rev	PROPN
taxlaw-2795	63	3	.	.	PROPN
taxlaw-2795	64	1	545	545	NUM
taxlaw-2795	64	2	(	(	PUNCT
taxlaw-2795	64	3	2007	2007	NUM
taxlaw-2795	64	4	)	)	PUNCT
taxlaw-2795	64	5	.	.	PUNCT
taxlaw-2795	65	1	in	in	ADP
taxlaw-2795	65	2	a	a	DET
taxlaw-2795	65	3	similar	similar	ADJ
taxlaw-2795	65	4	vein	vein	NOUN
taxlaw-2795	65	5	,	,	PUNCT
taxlaw-2795	65	6	mark	mark	NOUN
taxlaw-2795	65	7	ramseyer	ramseyer	NOUN
taxlaw-2795	65	8	and	and	CCONJ
taxlaw-2795	65	9	minoru	minoru	PROPN
taxlaw-2795	65	10	nakazato	nakazato	PROPN
taxlaw-2795	65	11	have	have	AUX
taxlaw-2795	65	12	opposed	oppose	VERB
taxlaw-2795	65	13	the	the	DET
taxlaw-2795	65	14	now	now	ADV
taxlaw-2795	65	15	dominant	dominant	ADJ
taxlaw-2795	65	16	view	view	NOUN
taxlaw-2795	65	17	that	that	SCONJ
taxlaw-2795	65	18	transition	transition	NOUN
taxlaw-2795	65	19	relief	relief	NOUN
taxlaw-2795	65	20	is	be	AUX
taxlaw-2795	65	21	typically	typically	ADV
taxlaw-2795	65	22	a	a	DET
taxlaw-2795	65	23	bad	bad	ADJ
taxlaw-2795	65	24	idea	idea	NOUN
taxlaw-2795	65	25	by	by	ADP
taxlaw-2795	65	26	arguing	argue	VERB
taxlaw-2795	65	27	that	that	SCONJ
taxlaw-2795	65	28	a	a	DET
taxlaw-2795	65	29	requirement	requirement	NOUN
taxlaw-2795	65	30	of	of	ADP
taxlaw-2795	65	31	grandfather	grandfather	ADJ
taxlaw-2795	65	32	relief	relief	NOUN
taxlaw-2795	65	33	when	when	SCONJ
taxlaw-2795	65	34	the	the	DET
taxlaw-2795	65	35	law	law	NOUN
taxlaw-2795	65	36	changes	change	VERB
taxlaw-2795	65	37	enables	enable	VERB
taxlaw-2795	65	38	congress	congress	PROPN
taxlaw-2795	65	39	to	to	PART
taxlaw-2795	65	40	insulate	insulate	VERB
taxlaw-2795	65	41	itself	itself	PRON
taxlaw-2795	65	42	from	from	ADP
taxlaw-2795	65	43	lobbying	lobby	VERB
taxlaw-2795	65	44	groups	group	NOUN
taxlaw-2795	65	45	interested	interested	ADJ
taxlaw-2795	65	46	in	in	ADP
taxlaw-2795	65	47	retaining	retain	VERB
taxlaw-2795	65	48	prior	prior	ADV
taxlaw-2795	65	49	,	,	PUNCT
taxlaw-2795	65	50	presumably	presumably	ADV
taxlaw-2795	65	51	worse	bad	ADJ
taxlaw-2795	65	52	,	,	PUNCT
taxlaw-2795	65	53	law	law	NOUN
taxlaw-2795	65	54	.	.	PUNCT
taxlaw-2795	66	1	see	see	VERB
taxlaw-2795	66	2	mark	mark	PROPN
taxlaw-2795	66	3	ramseyer	ramseyer	PROPN
taxlaw-2795	66	4	&	&	CCONJ
taxlaw-2795	66	5	minoru	minoru	PROPN
taxlaw-2795	66	6	nakazato	nakazato	PROPN
taxlaw-2795	66	7	,	,	PUNCT
taxlaw-2795	66	8	tax	tax	NOUN
taxlaw-2795	66	9	transitions	transition	NOUN
taxlaw-2795	66	10	and	and	CCONJ
taxlaw-2795	66	11	the	the	DET
taxlaw-2795	66	12	protection	protection	NOUN
taxlaw-2795	66	13	racket	racket	NOUN
taxlaw-2795	66	14	:	:	PUNCT
taxlaw-2795	66	15	a	a	DET
taxlaw-2795	66	16	reply	reply	NOUN
taxlaw-2795	66	17	to	to	ADP
taxlaw-2795	66	18	professors	professor	NOUN
taxlaw-2795	66	19	graetz	graetz	PROPN
taxlaw-2795	66	20	and	and	CCONJ
taxlaw-2795	66	21	kaplow	kaplow	PROPN
taxlaw-2795	66	22	,	,	PUNCT
taxlaw-2795	66	23	75	75	NUM
taxlaw-2795	66	24	va	va	NOUN
taxlaw-2795	66	25	.	.	PUNCT
taxlaw-2795	67	1	l.	l.	PROPN
taxlaw-2795	67	2	rev	rev	PROPN
taxlaw-2795	67	3	.	.	PROPN
taxlaw-2795	67	4	1155	1155	NUM
taxlaw-2795	67	5	(	(	PUNCT
taxlaw-2795	67	6	1989	1989	NUM
taxlaw-2795	67	7	)	)	PUNCT
taxlaw-2795	67	8	.	.	PUNCT
taxlaw-2795	68	1	124	124	NUM
taxlaw-2795	68	2	columbia	columbia	PROPN
taxlaw-2795	68	3	jour'al	jour'al	PROPN
taxlaw-2795	68	4	of	of	ADP
taxlaw-2795	68	5	tax	tax	NOUN
taxlaw-2795	68	6	law	law	NOUN
taxlaw-2795	68	7	[	[	X
taxlaw-2795	68	8	vol	vol	NOUN
taxlaw-2795	68	9	.	.	PUNCT
taxlaw-2795	69	1	1:120	1:120	NUM
taxlaw-2795	69	2	criticize	criticize	VERB
taxlaw-2795	69	3	;	;	PUNCT
taxlaw-2795	69	4	and	and	CCONJ
taxlaw-2795	69	5	the	the	DET
taxlaw-2795	69	6	literature	literature	NOUN
taxlaw-2795	69	7	’s	’s	PART
taxlaw-2795	69	8	inability	inability	NOUN
taxlaw-2795	69	9	to	to	PART
taxlaw-2795	69	10	generate	generate	VERB
taxlaw-2795	69	11	novel	novel	NOUN
taxlaw-2795	69	12	and	and	CCONJ
taxlaw-2795	69	13	defensible	defensible	ADJ
taxlaw-2795	69	14	claims	claim	NOUN
taxlaw-2795	69	15	is	be	AUX
taxlaw-2795	69	16	evidenced	evidence	VERB
taxlaw-2795	69	17	by	by	ADP
taxlaw-2795	69	18	its	its	PRON
taxlaw-2795	69	19	failures	failure	NOUN
taxlaw-2795	69	20	to	to	PART
taxlaw-2795	69	21	account	account	VERB
taxlaw-2795	69	22	for	for	ADP
taxlaw-2795	69	23	the	the	DET
taxlaw-2795	69	24	differing	differ	VERB
taxlaw-2795	69	25	transition	transition	NOUN
taxlaw-2795	69	26	defaults	default	NOUN
taxlaw-2795	69	27	operative	operative	ADJ
taxlaw-2795	69	28	in	in	ADP
taxlaw-2795	69	29	the	the	DET
taxlaw-2795	69	30	adjudicative	adjudicative	ADJ
taxlaw-2795	69	31	and	and	CCONJ
taxlaw-2795	69	32	legislative	legislative	ADJ
taxlaw-2795	69	33	arenas	arena	NOUN
taxlaw-2795	69	34	,	,	PUNCT
taxlaw-2795	69	35	and	and	CCONJ
taxlaw-2795	69	36	to	to	PART
taxlaw-2795	69	37	demonstrate	demonstrate	VERB
taxlaw-2795	69	38	that	that	SCONJ
taxlaw-2795	69	39	a	a	DET
taxlaw-2795	69	40	reliance	reliance	NOUN
taxlaw-2795	69	41	-	-	PUNCT
taxlaw-2795	69	42	based	base	VERB
taxlaw-2795	69	43	view	view	NOUN
taxlaw-2795	69	44	is	be	AUX
taxlaw-2795	69	45	unable	unable	ADJ
taxlaw-2795	69	46	to	to	PART
taxlaw-2795	69	47	reach	reach	VERB
taxlaw-2795	69	48	correct	correct	ADJ
taxlaw-2795	69	49	results	result	NOUN
taxlaw-2795	69	50	on	on	ADP
taxlaw-2795	69	51	the	the	DET
taxlaw-2795	69	52	question	question	NOUN
taxlaw-2795	69	53	of	of	ADP
taxlaw-2795	69	54	the	the	DET
taxlaw-2795	69	55	proper	proper	ADJ
taxlaw-2795	69	56	default	default	NOUN
taxlaw-2795	69	57	norms	norm	NOUN
taxlaw-2795	69	58	for	for	ADP
taxlaw-2795	69	59	changes	change	NOUN
taxlaw-2795	69	60	to	to	ADP
taxlaw-2795	69	61	positive	positive	ADJ
taxlaw-2795	69	62	law	law	NOUN
taxlaw-2795	69	63	and	and	CCONJ
taxlaw-2795	69	64	for	for	ADP
taxlaw-2795	69	65	judicial	judicial	ADJ
taxlaw-2795	69	66	decisions	decision	NOUN
taxlaw-2795	69	67	that	that	PRON
taxlaw-2795	69	68	adopt	adopt	VERB
taxlaw-2795	69	69	new	new	ADJ
taxlaw-2795	69	70	rules	rule	NOUN
taxlaw-2795	69	71	.	.	PUNCT
taxlaw-2795	70	1	part	part	NOUN
taxlaw-2795	70	2	ii	ii	PROPN
taxlaw-2795	70	3	sets	set	VERB
taxlaw-2795	70	4	out	out	ADP
taxlaw-2795	70	5	a	a	DET
taxlaw-2795	70	6	brief	brief	ADJ
taxlaw-2795	70	7	history	history	NOUN
taxlaw-2795	70	8	of	of	ADP
taxlaw-2795	70	9	the	the	PRON
taxlaw-2795	70	10	of	of	ADP
taxlaw-2795	70	11	the	the	DET
taxlaw-2795	70	12	transitions	transition	NOUN
taxlaw-2795	70	13	literature	literature	NOUN
taxlaw-2795	70	14	and	and	CCONJ
taxlaw-2795	70	15	describes	describe	VERB
taxlaw-2795	70	16	the	the	DET
taxlaw-2795	70	17	currently	currently	ADV
taxlaw-2795	70	18	dominant	dominant	ADJ
taxlaw-2795	70	19	“	"	PUNCT
taxlaw-2795	70	20	new	new	ADJ
taxlaw-2795	70	21	view	view	NOUN
taxlaw-2795	70	22	”	"	PUNCT
taxlaw-2795	70	23	approach	approach	NOUN
taxlaw-2795	70	24	to	to	ADP
taxlaw-2795	70	25	legal	legal	ADJ
taxlaw-2795	70	26	transitions	transition	NOUN
taxlaw-2795	70	27	.	.	PUNCT
taxlaw-2795	71	1	part	part	NOUN
taxlaw-2795	71	2	iii	iii	NOUN
taxlaw-2795	71	3	examines	examine	VERB
taxlaw-2795	71	4	the	the	DET
taxlaw-2795	71	5	assumptions	assumption	NOUN
taxlaw-2795	71	6	on	on	ADP
taxlaw-2795	71	7	which	which	PRON
taxlaw-2795	71	8	the	the	DET
taxlaw-2795	71	9	new	new	ADJ
taxlaw-2795	71	10	view	view	NOUN
taxlaw-2795	71	11	relies	rely	VERB
taxlaw-2795	71	12	and	and	CCONJ
taxlaw-2795	71	13	reformulates	reformulate	NOUN
taxlaw-2795	71	14	that	that	DET
taxlaw-2795	71	15	view	view	VERB
taxlaw-2795	71	16	in	in	ADP
taxlaw-2795	71	17	a	a	DET
taxlaw-2795	71	18	way	way	NOUN
taxlaw-2795	71	19	that	that	PRON
taxlaw-2795	71	20	makes	make	VERB
taxlaw-2795	71	21	explicit	explicit	ADJ
taxlaw-2795	71	22	its	its	PRON
taxlaw-2795	71	23	conceptual	conceptual	ADJ
taxlaw-2795	71	24	underpinnings	underpinning	NOUN
taxlaw-2795	71	25	;	;	PUNCT
taxlaw-2795	71	26	the	the	DET
taxlaw-2795	71	27	principal	principal	ADJ
taxlaw-2795	71	28	purpose	purpose	NOUN
taxlaw-2795	71	29	of	of	ADP
taxlaw-2795	71	30	this	this	DET
taxlaw-2795	71	31	exercise	exercise	NOUN
taxlaw-2795	71	32	is	be	AUX
taxlaw-2795	71	33	neither	neither	PRON
taxlaw-2795	71	34	to	to	PART
taxlaw-2795	71	35	defend	defend	VERB
taxlaw-2795	71	36	nor	nor	CCONJ
taxlaw-2795	71	37	to	to	PART
taxlaw-2795	71	38	criticize	criticize	VERB
taxlaw-2795	71	39	the	the	DET
taxlaw-2795	71	40	new	new	ADJ
taxlaw-2795	71	41	view	view	NOUN
taxlaw-2795	71	42	,	,	PUNCT
taxlaw-2795	71	43	but	but	CCONJ
taxlaw-2795	71	44	instead	instead	ADV
taxlaw-2795	71	45	to	to	PART
taxlaw-2795	71	46	offer	offer	VERB
taxlaw-2795	71	47	an	an	DET
taxlaw-2795	71	48	account	account	NOUN
taxlaw-2795	71	49	that	that	PRON
taxlaw-2795	71	50	adequately	adequately	ADV
taxlaw-2795	71	51	operationalizes	operationalize	VERB
taxlaw-2795	71	52	it	it	PRON
taxlaw-2795	71	53	.	.	PUNCT
taxlaw-2795	72	1	part	part	NOUN
taxlaw-2795	72	2	iv	iv	NUM
taxlaw-2795	72	3	offers	offer	VERB
taxlaw-2795	72	4	a	a	DET
taxlaw-2795	72	5	criticism	criticism	NOUN
taxlaw-2795	72	6	of	of	ADP
taxlaw-2795	72	7	the	the	DET
taxlaw-2795	72	8	new	new	ADJ
taxlaw-2795	72	9	view	view	NOUN
taxlaw-2795	72	10	account	account	NOUN
taxlaw-2795	72	11	of	of	ADP
taxlaw-2795	72	12	legal	legal	ADJ
taxlaw-2795	72	13	change	change	NOUN
taxlaw-2795	72	14	as	as	SCONJ
taxlaw-2795	72	15	so	so	ADV
taxlaw-2795	72	16	reformulated	reformulate	VERB
taxlaw-2795	72	17	,	,	PUNCT
taxlaw-2795	72	18	and	and	CCONJ
taxlaw-2795	72	19	part	part	NOUN
taxlaw-2795	72	20	v	v	NOUN
taxlaw-2795	72	21	extends	extend	VERB
taxlaw-2795	72	22	the	the	DET
taxlaw-2795	72	23	criticism	criticism	NOUN
taxlaw-2795	72	24	to	to	ADP
taxlaw-2795	72	25	the	the	DET
taxlaw-2795	72	26	arguments	argument	NOUN
taxlaw-2795	72	27	that	that	SCONJ
taxlaw-2795	72	28	new	new	ADJ
taxlaw-2795	72	29	view	view	NOUN
taxlaw-2795	72	30	scholars	scholar	NOUN
taxlaw-2795	72	31	have	have	AUX
taxlaw-2795	72	32	made	make	VERB
taxlaw-2795	72	33	against	against	ADP
taxlaw-2795	72	34	reliance	reliance	NOUN
taxlaw-2795	72	35	as	as	ADP
taxlaw-2795	72	36	a	a	DET
taxlaw-2795	72	37	basis	basis	NOUN
taxlaw-2795	72	38	for	for	ADP
taxlaw-2795	72	39	certain	certain	ADJ
taxlaw-2795	72	40	forms	form	NOUN
taxlaw-2795	72	41	of	of	ADP
taxlaw-2795	72	42	transition	transition	NOUN
taxlaw-2795	72	43	relief	relief	NOUN
taxlaw-2795	72	44	.	.	PUNCT
taxlaw-2795	73	1	ii	ii	X
taxlaw-2795	73	2	.	.	PUNCT
taxlaw-2795	74	1	legal	legal	ADJ
taxlaw-2795	74	2	transitions	transition	NOUN
taxlaw-2795	74	3	a.	a.	NOUN
taxlaw-2795	74	4	in	in	ADP
taxlaw-2795	74	5	general	general	ADJ
taxlaw-2795	74	6	the	the	DET
taxlaw-2795	74	7	legal	legal	ADJ
taxlaw-2795	74	8	transitions	transition	NOUN
taxlaw-2795	74	9	literature	literature	NOUN
taxlaw-2795	74	10	asks	ask	VERB
taxlaw-2795	74	11	the	the	DET
taxlaw-2795	74	12	question	question	NOUN
taxlaw-2795	74	13	:	:	PUNCT
taxlaw-2795	74	14	what	what	DET
taxlaw-2795	74	15	norm	norm	NOUN
taxlaw-2795	74	16	or	or	CCONJ
taxlaw-2795	74	17	norms	norm	NOUN
taxlaw-2795	74	18	should	should	AUX
taxlaw-2795	74	19	govern	govern	VERB
taxlaw-2795	74	20	the	the	DET
taxlaw-2795	74	21	relationship	relationship	NOUN
taxlaw-2795	74	22	between	between	ADP
taxlaw-2795	74	23	the	the	DET
taxlaw-2795	74	24	time	time	NOUN
taxlaw-2795	74	25	at	at	ADP
taxlaw-2795	74	26	which	which	PRON
taxlaw-2795	74	27	a	a	DET
taxlaw-2795	74	28	change	change	NOUN
taxlaw-2795	74	29	in	in	ADP
taxlaw-2795	74	30	law	law	NOUN
taxlaw-2795	74	31	is	be	AUX
taxlaw-2795	74	32	announced	announce	VERB
taxlaw-2795	74	33	and	and	CCONJ
taxlaw-2795	74	34	the	the	DET
taxlaw-2795	74	35	time	time	NOUN
taxlaw-2795	74	36	at	at	ADP
taxlaw-2795	74	37	which	which	PRON
taxlaw-2795	74	38	the	the	DET
taxlaw-2795	74	39	change	change	NOUN
taxlaw-2795	74	40	becomes	become	VERB
taxlaw-2795	74	41	effective	effective	ADJ
taxlaw-2795	74	42	?	?	PUNCT
taxlaw-2795	75	1	subsidiary	subsidiary	ADJ
taxlaw-2795	75	2	questions	question	NOUN
taxlaw-2795	75	3	are	be	AUX
taxlaw-2795	75	4	whether	whether	SCONJ
taxlaw-2795	75	5	and	and	CCONJ
taxlaw-2795	75	6	what	what	DET
taxlaw-2795	75	7	kind	kind	NOUN
taxlaw-2795	75	8	of	of	ADP
taxlaw-2795	75	9	relief	relief	NOUN
taxlaw-2795	75	10	or	or	CCONJ
taxlaw-2795	75	11	penalties	penalty	NOUN
taxlaw-2795	75	12	should	should	AUX
taxlaw-2795	75	13	apply	apply	VERB
taxlaw-2795	75	14	to	to	ADP
taxlaw-2795	75	15	individuals	individual	NOUN
taxlaw-2795	75	16	who	who	PRON
taxlaw-2795	75	17	are	be	AUX
taxlaw-2795	75	18	affected	affect	VERB
taxlaw-2795	75	19	by	by	ADP
taxlaw-2795	75	20	the	the	DET
taxlaw-2795	75	21	change	change	NOUN
taxlaw-2795	75	22	because	because	SCONJ
taxlaw-2795	75	23	of	of	ADP
taxlaw-2795	75	24	pre	pre	ADJ
taxlaw-2795	75	25	-	-	ADJ
taxlaw-2795	75	26	change	change	ADJ
taxlaw-2795	75	27	decisions	decision	NOUN
taxlaw-2795	75	28	they	they	PRON
taxlaw-2795	75	29	made	make	VERB
taxlaw-2795	75	30	in	in	ADP
taxlaw-2795	75	31	reliance	reliance	NOUN
taxlaw-2795	75	32	on	on	ADP
taxlaw-2795	75	33	the	the	DET
taxlaw-2795	75	34	old	old	ADJ
taxlaw-2795	75	35	rule	rule	NOUN
taxlaw-2795	75	36	.	.	PUNCT
taxlaw-2795	76	1	should	should	AUX
taxlaw-2795	76	2	individuals	individual	NOUN
taxlaw-2795	76	3	adversely	adversely	ADV
taxlaw-2795	76	4	affected	affect	VERB
taxlaw-2795	76	5	receive	receive	VERB
taxlaw-2795	76	6	transition	transition	NOUN
taxlaw-2795	76	7	relief	relief	NOUN
taxlaw-2795	76	8	in	in	ADP
taxlaw-2795	76	9	the	the	DET
taxlaw-2795	76	10	form	form	NOUN
taxlaw-2795	76	11	of	of	ADP
taxlaw-2795	76	12	grandfathering	grandfathere	VERB
taxlaw-2795	76	13	,	,	PUNCT
taxlaw-2795	76	14	phased	phase	VERB
taxlaw-2795	76	15	implementation	implementation	NOUN
taxlaw-2795	76	16	or	or	CCONJ
taxlaw-2795	76	17	some	some	DET
taxlaw-2795	76	18	other	other	ADJ
taxlaw-2795	76	19	method	method	NOUN
taxlaw-2795	76	20	,	,	PUNCT
taxlaw-2795	76	21	or	or	CCONJ
taxlaw-2795	76	22	should	should	AUX
taxlaw-2795	76	23	they	they	PRON
taxlaw-2795	76	24	simply	simply	ADV
taxlaw-2795	76	25	absorb	absorb	VERB
taxlaw-2795	76	26	the	the	DET
taxlaw-2795	76	27	costs	cost	NOUN
taxlaw-2795	76	28	that	that	PRON
taxlaw-2795	76	29	result	result	VERB
taxlaw-2795	76	30	from	from	ADP
taxlaw-2795	76	31	unanticipated	unanticipated	ADJ
taxlaw-2795	76	32	legal	legal	ADJ
taxlaw-2795	76	33	change	change	NOUN
taxlaw-2795	76	34	?	?	PUNCT
taxlaw-2795	77	1	similarly	similarly	ADV
taxlaw-2795	77	2	,	,	PUNCT
taxlaw-2795	77	3	should	should	AUX
taxlaw-2795	77	4	the	the	DET
taxlaw-2795	77	5	unintended	unintended	ADJ
taxlaw-2795	77	6	beneficiaries	beneficiary	NOUN
taxlaw-2795	77	7	of	of	ADP
taxlaw-2795	77	8	legal	legal	ADJ
taxlaw-2795	77	9	change	change	NOUN
taxlaw-2795	77	10	have	have	VERB
taxlaw-2795	77	11	some	some	PRON
taxlaw-2795	77	12	or	or	CCONJ
taxlaw-2795	77	13	all	all	PRON
taxlaw-2795	77	14	of	of	ADP
taxlaw-2795	77	15	the	the	DET
taxlaw-2795	77	16	benefits	benefit	NOUN
taxlaw-2795	77	17	taxed	tax	VERB
taxlaw-2795	77	18	away?10	away?10	PROPN
taxlaw-2795	77	19	the	the	DET
taxlaw-2795	77	20	literature	literature	NOUN
taxlaw-2795	77	21	’s	’s	PART
taxlaw-2795	77	22	paradigmatic	paradigmatic	ADJ
taxlaw-2795	77	23	example	example	NOUN
taxlaw-2795	77	24	is	be	AUX
taxlaw-2795	77	25	the	the	DET
taxlaw-2795	77	26	repeal	repeal	NOUN
taxlaw-2795	77	27	of	of	ADP
taxlaw-2795	77	28	the	the	DET
taxlaw-2795	77	29	exclusion	exclusion	NOUN
taxlaw-2795	77	30	10	10	NUM
taxlaw-2795	77	31	.	.	PUNCT
taxlaw-2795	78	1	for	for	ADP
taxlaw-2795	78	2	each	each	PRON
taxlaw-2795	78	3	of	of	ADP
taxlaw-2795	78	4	these	these	DET
taxlaw-2795	78	5	questions	question	NOUN
taxlaw-2795	78	6	,	,	PUNCT
taxlaw-2795	78	7	the	the	DET
taxlaw-2795	78	8	issue	issue	NOUN
taxlaw-2795	78	9	is	be	AUX
taxlaw-2795	78	10	what	what	PRON
taxlaw-2795	78	11	to	to	PART
taxlaw-2795	78	12	do	do	VERB
taxlaw-2795	78	13	about	about	ADP
taxlaw-2795	78	14	the	the	DET
taxlaw-2795	78	15	consequences	consequence	NOUN
taxlaw-2795	78	16	of	of	ADP
taxlaw-2795	78	17	the	the	DET
taxlaw-2795	78	18	transition	transition	NOUN
taxlaw-2795	78	19	that	that	PRON
taxlaw-2795	78	20	result	result	VERB
taxlaw-2795	78	21	from	from	ADP
taxlaw-2795	78	22	its	its	PRON
taxlaw-2795	78	23	having	having	AUX
taxlaw-2795	78	24	been	be	AUX
taxlaw-2795	78	25	unanticipated	unanticipate	VERB
taxlaw-2795	78	26	,	,	PUNCT
taxlaw-2795	78	27	not	not	PART
taxlaw-2795	78	28	about	about	ADP
taxlaw-2795	78	29	the	the	DET
taxlaw-2795	78	30	gains	gain	NOUN
taxlaw-2795	78	31	or	or	CCONJ
taxlaw-2795	78	32	losses	loss	NOUN
taxlaw-2795	78	33	that	that	PRON
taxlaw-2795	78	34	different	different	ADJ
taxlaw-2795	78	35	individuals	individual	NOUN
taxlaw-2795	78	36	experience	experience	VERB
taxlaw-2795	78	37	as	as	ADP
taxlaw-2795	78	38	a	a	DET
taxlaw-2795	78	39	result	result	NOUN
taxlaw-2795	78	40	of	of	ADP
taxlaw-2795	78	41	the	the	DET
taxlaw-2795	78	42	new	new	ADJ
taxlaw-2795	78	43	legal	legal	ADJ
taxlaw-2795	78	44	rule	rule	NOUN
taxlaw-2795	78	45	on	on	ADP
taxlaw-2795	78	46	a	a	DET
taxlaw-2795	78	47	steady	steady	ADJ
taxlaw-2795	78	48	-	-	PUNCT
taxlaw-2795	78	49	state	state	NOUN
taxlaw-2795	78	50	basis	basis	NOUN
taxlaw-2795	78	51	.	.	PUNCT
taxlaw-2795	79	1	thus	thus	ADV
taxlaw-2795	79	2	,	,	PUNCT
taxlaw-2795	79	3	the	the	DET
taxlaw-2795	79	4	fact	fact	NOUN
taxlaw-2795	79	5	that	that	SCONJ
taxlaw-2795	79	6	labor	labor	NOUN
taxlaw-2795	79	7	may	may	AUX
taxlaw-2795	79	8	be	be	AUX
taxlaw-2795	79	9	less	less	ADV
taxlaw-2795	79	10	favorably	favorably	ADV
taxlaw-2795	79	11	taxed	tax	VERB
taxlaw-2795	79	12	under	under	ADP
taxlaw-2795	79	13	a	a	DET
taxlaw-2795	79	14	consumption	consumption	NOUN
taxlaw-2795	79	15	tax	tax	NOUN
taxlaw-2795	79	16	than	than	ADP
taxlaw-2795	79	17	under	under	ADP
taxlaw-2795	79	18	an	an	DET
taxlaw-2795	79	19	income	income	NOUN
taxlaw-2795	79	20	tax	tax	NOUN
taxlaw-2795	79	21	does	do	AUX
taxlaw-2795	79	22	not	not	PART
taxlaw-2795	79	23	by	by	ADP
taxlaw-2795	79	24	itself	itself	PRON
taxlaw-2795	79	25	create	create	VERB
taxlaw-2795	79	26	a	a	DET
taxlaw-2795	79	27	transition	transition	NOUN
taxlaw-2795	79	28	issue	issue	NOUN
taxlaw-2795	79	29	on	on	ADP
taxlaw-2795	79	30	the	the	DET
taxlaw-2795	79	31	shift	shift	NOUN
taxlaw-2795	79	32	from	from	ADP
taxlaw-2795	79	33	an	an	DET
taxlaw-2795	79	34	income	income	NOUN
taxlaw-2795	79	35	tax	tax	NOUN
taxlaw-2795	79	36	to	to	ADP
taxlaw-2795	79	37	a	a	DET
taxlaw-2795	79	38	consumption	consumption	NOUN
taxlaw-2795	79	39	tax	tax	NOUN
taxlaw-2795	79	40	.	.	PUNCT
taxlaw-2795	80	1	however	however	ADV
taxlaw-2795	80	2	,	,	PUNCT
taxlaw-2795	80	3	to	to	ADP
taxlaw-2795	80	4	the	the	DET
taxlaw-2795	80	5	extent	extent	NOUN
taxlaw-2795	80	6	that	that	SCONJ
taxlaw-2795	80	7	individuals	individual	NOUN
taxlaw-2795	80	8	,	,	PUNCT
taxlaw-2795	80	9	prior	prior	ADV
taxlaw-2795	80	10	to	to	ADP
taxlaw-2795	80	11	the	the	DET
taxlaw-2795	80	12	transition	transition	NOUN
taxlaw-2795	80	13	,	,	PUNCT
taxlaw-2795	80	14	allocated	allocate	VERB
taxlaw-2795	80	15	more	more	ADJ
taxlaw-2795	80	16	of	of	ADP
taxlaw-2795	80	17	their	their	PRON
taxlaw-2795	80	18	resources	resource	NOUN
taxlaw-2795	80	19	to	to	ADP
taxlaw-2795	80	20	the	the	DET
taxlaw-2795	80	21	future	future	ADJ
taxlaw-2795	80	22	production	production	NOUN
taxlaw-2795	80	23	of	of	ADP
taxlaw-2795	80	24	labor	labor	NOUN
taxlaw-2795	80	25	income	income	NOUN
taxlaw-2795	80	26	on	on	ADP
taxlaw-2795	80	27	the	the	DET
taxlaw-2795	80	28	assumption	assumption	NOUN
taxlaw-2795	80	29	that	that	SCONJ
taxlaw-2795	80	30	the	the	DET
taxlaw-2795	80	31	income	income	NOUN
taxlaw-2795	80	32	tax	tax	NOUN
taxlaw-2795	80	33	would	would	AUX
taxlaw-2795	80	34	continue	continue	VERB
taxlaw-2795	80	35	indefinitely	indefinitely	ADV
taxlaw-2795	80	36	,	,	PUNCT
taxlaw-2795	80	37	a	a	DET
taxlaw-2795	80	38	transition	transition	NOUN
taxlaw-2795	80	39	issue	issue	NOUN
taxlaw-2795	80	40	does	do	AUX
taxlaw-2795	80	41	arise	arise	VERB
taxlaw-2795	80	42	on	on	ADP
taxlaw-2795	80	43	the	the	DET
taxlaw-2795	80	44	shift	shift	NOUN
taxlaw-2795	80	45	to	to	ADP
taxlaw-2795	80	46	a	a	DET
taxlaw-2795	80	47	consumption	consumption	NOUN
taxlaw-2795	80	48	tax	tax	NOUN
taxlaw-2795	80	49	.	.	PUNCT
taxlaw-2795	81	1	see	see	VERB
taxlaw-2795	81	2	kaplow	kaplow	NOUN
taxlaw-2795	81	3	,	,	PUNCT
taxlaw-2795	81	4	economic	economic	ADJ
taxlaw-2795	81	5	analysis	analysis	NOUN
taxlaw-2795	81	6	,	,	PUNCT
taxlaw-2795	81	7	supra	supra	PROPN
taxlaw-2795	81	8	note	note	NOUN
taxlaw-2795	81	9	1	1	NUM
taxlaw-2795	81	10	,	,	PUNCT
taxlaw-2795	81	11	at	at	ADP
taxlaw-2795	81	12	516	516	NUM
taxlaw-2795	81	13	.	.	PUNCT
taxlaw-2795	82	1	2010	2010	NUM
taxlaw-2795	82	2	]	]	X
taxlaw-2795	82	3	legal	legal	ADJ
taxlaw-2795	82	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	82	5	's	's	PART
taxlaw-2795	82	6	125	125	NUM
taxlaw-2795	82	7	from	from	ADP
taxlaw-2795	82	8	gross	gross	ADJ
taxlaw-2795	82	9	income	income	NOUN
taxlaw-2795	82	10	of	of	ADP
taxlaw-2795	82	11	interest	interest	NOUN
taxlaw-2795	82	12	earned	earn	VERB
taxlaw-2795	82	13	on	on	ADP
taxlaw-2795	82	14	certain	certain	ADJ
taxlaw-2795	82	15	municipal	municipal	ADJ
taxlaw-2795	82	16	bonds.11	bonds.11	PROPN
taxlaw-2795	82	17	if	if	SCONJ
taxlaw-2795	82	18	congress	congress	PROPN
taxlaw-2795	82	19	repealed	repeal	VERB
taxlaw-2795	82	20	the	the	DET
taxlaw-2795	82	21	exclusion	exclusion	NOUN
taxlaw-2795	82	22	tomorrow	tomorrow	NOUN
taxlaw-2795	82	23	with	with	ADP
taxlaw-2795	82	24	an	an	DET
taxlaw-2795	82	25	immediate	immediate	ADJ
taxlaw-2795	82	26	effective	effective	ADJ
taxlaw-2795	82	27	date	date	NOUN
taxlaw-2795	82	28	,	,	PUNCT
taxlaw-2795	82	29	certain	certain	ADJ
taxlaw-2795	82	30	parties	party	NOUN
taxlaw-2795	82	31	would	would	AUX
taxlaw-2795	82	32	be	be	AUX
taxlaw-2795	82	33	adversely	adversely	ADV
taxlaw-2795	82	34	affected	affect	VERB
taxlaw-2795	82	35	by	by	ADP
taxlaw-2795	82	36	their	their	PRON
taxlaw-2795	82	37	failure	failure	NOUN
taxlaw-2795	82	38	to	to	PART
taxlaw-2795	82	39	anticipate	anticipate	VERB
taxlaw-2795	82	40	the	the	DET
taxlaw-2795	82	41	repeal	repeal	NOUN
taxlaw-2795	82	42	at	at	ADP
taxlaw-2795	82	43	the	the	DET
taxlaw-2795	82	44	time	time	NOUN
taxlaw-2795	82	45	they	they	PRON
taxlaw-2795	82	46	made	make	VERB
taxlaw-2795	82	47	decisions	decision	NOUN
taxlaw-2795	82	48	that	that	PRON
taxlaw-2795	82	49	are	be	AUX
taxlaw-2795	82	50	affected	affect	VERB
taxlaw-2795	82	51	by	by	ADP
taxlaw-2795	82	52	it	it	PRON
taxlaw-2795	82	53	.	.	PUNCT
taxlaw-2795	83	1	an	an	DET
taxlaw-2795	83	2	individual	individual	NOUN
taxlaw-2795	83	3	who	who	PRON
taxlaw-2795	83	4	purchased	purchase	VERB
taxlaw-2795	83	5	a	a	DET
taxlaw-2795	83	6	thirty	thirty	NUM
taxlaw-2795	83	7	-	-	PUNCT
taxlaw-2795	83	8	year	year	NOUN
taxlaw-2795	83	9	tax	tax	NOUN
taxlaw-2795	83	10	-	-	PUNCT
taxlaw-2795	83	11	exempt	exempt	ADJ
taxlaw-2795	83	12	bond	bond	NOUN
taxlaw-2795	83	13	last	last	ADJ
taxlaw-2795	83	14	year	year	NOUN
taxlaw-2795	83	15	would	would	AUX
taxlaw-2795	83	16	suffer	suffer	VERB
taxlaw-2795	83	17	a	a	DET
taxlaw-2795	83	18	substantial	substantial	ADJ
taxlaw-2795	83	19	transition	transition	NOUN
taxlaw-2795	83	20	loss	loss	NOUN
taxlaw-2795	83	21	,	,	PUNCT
taxlaw-2795	83	22	because	because	SCONJ
taxlaw-2795	83	23	virtually	virtually	ADV
taxlaw-2795	83	24	all	all	PRON
taxlaw-2795	83	25	of	of	ADP
taxlaw-2795	83	26	the	the	DET
taxlaw-2795	83	27	benefit	benefit	NOUN
taxlaw-2795	83	28	of	of	ADP
taxlaw-2795	83	29	the	the	DET
taxlaw-2795	83	30	exclusion	exclusion	NOUN
taxlaw-2795	83	31	would	would	AUX
taxlaw-2795	83	32	be	be	AUX
taxlaw-2795	83	33	lost.12	lost.12	NOUN
taxlaw-2795	83	34	similarly	similarly	ADV
taxlaw-2795	83	35	,	,	PUNCT
taxlaw-2795	83	36	states	state	NOUN
taxlaw-2795	83	37	and	and	CCONJ
taxlaw-2795	83	38	municipalities	municipality	NOUN
taxlaw-2795	83	39	would	would	AUX
taxlaw-2795	83	40	suffer	suffer	VERB
taxlaw-2795	83	41	transition	transition	NOUN
taxlaw-2795	83	42	losses	loss	NOUN
taxlaw-2795	83	43	to	to	ADP
taxlaw-2795	83	44	the	the	DET
taxlaw-2795	83	45	extent	extent	NOUN
taxlaw-2795	83	46	they	they	PRON
taxlaw-2795	83	47	had	have	AUX
taxlaw-2795	83	48	committed	commit	VERB
taxlaw-2795	83	49	resources	resource	NOUN
taxlaw-2795	83	50	to	to	ADP
taxlaw-2795	83	51	future	future	ADJ
taxlaw-2795	83	52	projects	project	NOUN
taxlaw-2795	83	53	on	on	ADP
taxlaw-2795	83	54	the	the	DET
taxlaw-2795	83	55	assumption	assumption	NOUN
taxlaw-2795	83	56	that	that	SCONJ
taxlaw-2795	83	57	they	they	PRON
taxlaw-2795	83	58	would	would	AUX
taxlaw-2795	83	59	be	be	AUX
taxlaw-2795	83	60	able	able	ADJ
taxlaw-2795	83	61	to	to	PART
taxlaw-2795	83	62	finance	finance	VERB
taxlaw-2795	83	63	those	those	DET
taxlaw-2795	83	64	projects	project	NOUN
taxlaw-2795	83	65	with	with	ADP
taxlaw-2795	83	66	future	future	ADJ
taxlaw-2795	83	67	borrowing	borrowing	NOUN
taxlaw-2795	83	68	at	at	ADP
taxlaw-2795	83	69	a	a	DET
taxlaw-2795	83	70	low	low	ADJ
taxlaw-2795	83	71	interest	interest	NOUN
taxlaw-2795	83	72	rate	rate	NOUN
taxlaw-2795	83	73	.	.	PUNCT
taxlaw-2795	84	1	analogously	analogously	ADV
taxlaw-2795	84	2	,	,	PUNCT
taxlaw-2795	84	3	holders	holder	NOUN
taxlaw-2795	84	4	of	of	ADP
taxlaw-2795	84	5	taxable	taxable	ADJ
taxlaw-2795	84	6	debt	debt	NOUN
taxlaw-2795	84	7	would	would	AUX
taxlaw-2795	84	8	enjoy	enjoy	VERB
taxlaw-2795	84	9	an	an	DET
taxlaw-2795	84	10	unanticipated	unanticipated	ADJ
taxlaw-2795	84	11	windfall	windfall	NOUN
taxlaw-2795	84	12	because	because	SCONJ
taxlaw-2795	84	13	the	the	DET
taxlaw-2795	84	14	value	value	NOUN
taxlaw-2795	84	15	of	of	ADP
taxlaw-2795	84	16	the	the	DET
taxlaw-2795	84	17	debt	debt	NOUN
taxlaw-2795	84	18	would	would	AUX
taxlaw-2795	84	19	rise	rise	VERB
taxlaw-2795	84	20	.	.	PUNCT
taxlaw-2795	85	1	had	have	VERB
taxlaw-2795	85	2	any	any	PRON
taxlaw-2795	85	3	of	of	ADP
taxlaw-2795	85	4	these	these	DET
taxlaw-2795	85	5	parties	party	NOUN
taxlaw-2795	85	6	been	be	AUX
taxlaw-2795	85	7	aware	aware	ADJ
taxlaw-2795	85	8	of	of	ADP
taxlaw-2795	85	9	the	the	DET
taxlaw-2795	85	10	impending	impending	ADJ
taxlaw-2795	85	11	repeal	repeal	NOUN
taxlaw-2795	85	12	at	at	ADP
taxlaw-2795	85	13	the	the	DET
taxlaw-2795	85	14	time	time	NOUN
taxlaw-2795	85	15	they	they	PRON
taxlaw-2795	85	16	were	be	AUX
taxlaw-2795	85	17	making	make	VERB
taxlaw-2795	85	18	the	the	DET
taxlaw-2795	85	19	relevant	relevant	ADJ
taxlaw-2795	85	20	investment	investment	NOUN
taxlaw-2795	85	21	decisions	decision	NOUN
taxlaw-2795	85	22	,	,	PUNCT
taxlaw-2795	85	23	they	they	PRON
taxlaw-2795	85	24	likely	likely	ADV
taxlaw-2795	85	25	would	would	AUX
taxlaw-2795	85	26	have	have	AUX
taxlaw-2795	85	27	acted	act	VERB
taxlaw-2795	85	28	differently	differently	ADV
taxlaw-2795	85	29	.	.	PUNCT
taxlaw-2795	86	1	if	if	SCONJ
taxlaw-2795	86	2	congress	congress	PROPN
taxlaw-2795	86	3	thought	think	VERB
taxlaw-2795	86	4	issuers	issuer	NOUN
taxlaw-2795	86	5	or	or	CCONJ
taxlaw-2795	86	6	holders	holder	NOUN
taxlaw-2795	86	7	of	of	ADP
taxlaw-2795	86	8	municipal	municipal	ADJ
taxlaw-2795	86	9	bonds	bond	NOUN
taxlaw-2795	86	10	should	should	AUX
taxlaw-2795	86	11	be	be	AUX
taxlaw-2795	86	12	protected	protect	VERB
taxlaw-2795	86	13	from	from	ADP
taxlaw-2795	86	14	the	the	DET
taxlaw-2795	86	15	losses	loss	NOUN
taxlaw-2795	86	16	that	that	PRON
taxlaw-2795	86	17	arise	arise	VERB
taxlaw-2795	86	18	on	on	ADP
taxlaw-2795	86	19	unanticipated	unanticipated	ADJ
taxlaw-2795	86	20	repeal	repeal	NOUN
taxlaw-2795	86	21	,	,	PUNCT
taxlaw-2795	86	22	then	then	ADV
taxlaw-2795	86	23	congress	congress	PROPN
taxlaw-2795	86	24	could	could	AUX
taxlaw-2795	86	25	adopt	adopt	VERB
taxlaw-2795	86	26	an	an	DET
taxlaw-2795	86	27	effective	effective	ADJ
taxlaw-2795	86	28	date	date	NOUN
taxlaw-2795	86	29	of	of	ADP
taxlaw-2795	86	30	the	the	DET
taxlaw-2795	86	31	new	new	ADJ
taxlaw-2795	86	32	rule	rule	NOUN
taxlaw-2795	86	33	far	far	ADV
taxlaw-2795	86	34	into	into	ADP
taxlaw-2795	86	35	the	the	DET
taxlaw-2795	86	36	future	future	NOUN
taxlaw-2795	86	37	,	,	PUNCT
taxlaw-2795	86	38	make	make	VERB
taxlaw-2795	86	39	some	some	DET
taxlaw-2795	86	40	sort	sort	NOUN
taxlaw-2795	86	41	of	of	ADP
taxlaw-2795	86	42	relief	relief	NOUN
taxlaw-2795	86	43	available	available	ADJ
taxlaw-2795	86	44	for	for	ADP
taxlaw-2795	86	45	pre	pre	ADJ
taxlaw-2795	86	46	-	-	ADJ
taxlaw-2795	86	47	repeal	repeal	ADJ
taxlaw-2795	86	48	investors	investor	NOUN
taxlaw-2795	86	49	,	,	PUNCT
taxlaw-2795	86	50	or	or	CCONJ
taxlaw-2795	86	51	both	both	PRON
taxlaw-2795	86	52	.	.	PUNCT
taxlaw-2795	87	1	for	for	ADP
taxlaw-2795	87	2	example	example	NOUN
taxlaw-2795	87	3	,	,	PUNCT
taxlaw-2795	87	4	the	the	DET
taxlaw-2795	87	5	repeal	repeal	NOUN
taxlaw-2795	87	6	could	could	AUX
taxlaw-2795	87	7	be	be	AUX
taxlaw-2795	87	8	implemented	implement	VERB
taxlaw-2795	87	9	in	in	ADP
taxlaw-2795	87	10	steps	step	NOUN
taxlaw-2795	87	11	(	(	PUNCT
taxlaw-2795	87	12	such	such	ADJ
taxlaw-2795	87	13	as	as	ADP
taxlaw-2795	87	14	by	by	ADP
taxlaw-2795	87	15	removing	remove	VERB
taxlaw-2795	87	16	the	the	DET
taxlaw-2795	87	17	exclusion	exclusion	NOUN
taxlaw-2795	87	18	for	for	ADP
taxlaw-2795	87	19	a	a	DET
taxlaw-2795	87	20	fraction	fraction	NOUN
taxlaw-2795	87	21	of	of	ADP
taxlaw-2795	87	22	the	the	DET
taxlaw-2795	87	23	interest	interest	NOUN
taxlaw-2795	87	24	initially	initially	ADV
taxlaw-2795	87	25	,	,	PUNCT
taxlaw-2795	87	26	with	with	ADP
taxlaw-2795	87	27	greater	great	ADJ
taxlaw-2795	87	28	fractions	fraction	NOUN
taxlaw-2795	87	29	removed	remove	VERB
taxlaw-2795	87	30	in	in	ADP
taxlaw-2795	87	31	subsequent	subsequent	ADJ
taxlaw-2795	87	32	years	year	NOUN
taxlaw-2795	87	33	)	)	PUNCT
taxlaw-2795	87	34	,	,	PUNCT
taxlaw-2795	87	35	or	or	CCONJ
taxlaw-2795	87	36	it	it	PRON
taxlaw-2795	87	37	could	could	AUX
taxlaw-2795	87	38	be	be	AUX
taxlaw-2795	87	39	applied	apply	VERB
taxlaw-2795	87	40	only	only	ADV
taxlaw-2795	87	41	to	to	ADP
taxlaw-2795	87	42	bonds	bond	NOUN
taxlaw-2795	87	43	issued	issue	VERB
taxlaw-2795	87	44	after	after	ADP
taxlaw-2795	87	45	the	the	DET
taxlaw-2795	87	46	enactment	enactment	NOUN
taxlaw-2795	87	47	date.13	date.13	NOUN
taxlaw-2795	87	48	conversely	conversely	ADV
taxlaw-2795	87	49	,	,	PUNCT
taxlaw-2795	87	50	if	if	SCONJ
taxlaw-2795	87	51	one	one	NUM
taxlaw-2795	87	52	thought	think	VERB
taxlaw-2795	87	53	that	that	SCONJ
taxlaw-2795	87	54	investors	investor	NOUN
taxlaw-2795	87	55	’	'	PUNCT
taxlaw-2795	87	56	and	and	CCONJ
taxlaw-2795	87	57	issuers	issuer	NOUN
taxlaw-2795	87	58	’	'	PUNCT
taxlaw-2795	87	59	anticipation	anticipation	NOUN
taxlaw-2795	87	60	of	of	ADP
taxlaw-2795	87	61	new	new	ADJ
taxlaw-2795	87	62	law	law	NOUN
taxlaw-2795	87	63	would	would	AUX
taxlaw-2795	87	64	produce	produce	VERB
taxlaw-2795	87	65	better	well	ADJ
taxlaw-2795	87	66	outcomes	outcome	NOUN
taxlaw-2795	87	67	overall	overall	ADV
taxlaw-2795	87	68	than	than	SCONJ
taxlaw-2795	87	69	does	do	VERB
taxlaw-2795	87	70	their	their	PRON
taxlaw-2795	87	71	reliance	reliance	NOUN
taxlaw-2795	87	72	on	on	ADP
taxlaw-2795	87	73	the	the	DET
taxlaw-2795	87	74	availability	availability	NOUN
taxlaw-2795	87	75	of	of	ADP
taxlaw-2795	87	76	relief	relief	NOUN
taxlaw-2795	87	77	,	,	PUNCT
taxlaw-2795	87	78	one	one	PRON
taxlaw-2795	87	79	might	might	AUX
taxlaw-2795	87	80	favor	favor	VERB
taxlaw-2795	87	81	immediate	immediate	ADJ
taxlaw-2795	87	82	or	or	CCONJ
taxlaw-2795	87	83	even	even	ADV
taxlaw-2795	87	84	explicitly	explicitly	ADV
taxlaw-2795	87	85	retroactive	retroactive	ADJ
taxlaw-2795	87	86	application	application	NOUN
taxlaw-2795	87	87	of	of	ADP
taxlaw-2795	87	88	a	a	DET
taxlaw-2795	87	89	repeal	repeal	NOUN
taxlaw-2795	87	90	with	with	ADP
taxlaw-2795	87	91	little	little	ADJ
taxlaw-2795	87	92	or	or	CCONJ
taxlaw-2795	87	93	no	no	PRON
taxlaw-2795	87	94	transition	transition	NOUN
taxlaw-2795	87	95	relief	relief	NOUN
taxlaw-2795	87	96	.	.	PUNCT
taxlaw-2795	88	1	prior	prior	ADV
taxlaw-2795	88	2	to	to	ADP
taxlaw-2795	88	3	michael	michael	PROPN
taxlaw-2795	88	4	graetz	graetz	PROPN
taxlaw-2795	88	5	’s	’s	PART
taxlaw-2795	88	6	influential	influential	ADJ
taxlaw-2795	88	7	work	work	NOUN
taxlaw-2795	88	8	on	on	ADP
taxlaw-2795	88	9	tax	tax	NOUN
taxlaw-2795	88	10	transitions	transition	NOUN
taxlaw-2795	88	11	,	,	PUNCT
taxlaw-2795	88	12	what	what	PRON
taxlaw-2795	88	13	has	have	AUX
taxlaw-2795	88	14	since	since	SCONJ
taxlaw-2795	88	15	become	become	AUX
taxlaw-2795	88	16	known	know	VERB
taxlaw-2795	88	17	as	as	ADP
taxlaw-2795	88	18	the	the	DET
taxlaw-2795	88	19	“	"	PUNCT
taxlaw-2795	88	20	old	old	ADJ
taxlaw-2795	88	21	view	view	NOUN
taxlaw-2795	88	22	”	"	PUNCT
taxlaw-2795	88	23	of	of	ADP
taxlaw-2795	88	24	legal	legal	ADJ
taxlaw-2795	88	25	transitions	transition	NOUN
taxlaw-2795	88	26	held	hold	VERB
taxlaw-2795	88	27	sway.14	sway.14	PROPN
taxlaw-2795	88	28	under	under	ADP
taxlaw-2795	88	29	the	the	DET
taxlaw-2795	88	30	old	old	ADJ
taxlaw-2795	88	31	view	view	NOUN
taxlaw-2795	88	32	,	,	PUNCT
taxlaw-2795	88	33	the	the	DET
taxlaw-2795	88	34	norm	norm	NOUN
taxlaw-2795	88	35	that	that	PRON
taxlaw-2795	88	36	changes	change	VERB
taxlaw-2795	88	37	to	to	ADP
taxlaw-2795	88	38	positive	positive	ADJ
taxlaw-2795	88	39	law	law	NOUN
taxlaw-2795	88	40	should	should	AUX
taxlaw-2795	88	41	take	take	VERB
taxlaw-2795	88	42	effect	effect	NOUN
taxlaw-2795	88	43	11	11	NUM
taxlaw-2795	88	44	.	.	PUNCT
taxlaw-2795	89	1	i.r.c	i.r.c	NOUN
taxlaw-2795	89	2	.	.	PUNCT
taxlaw-2795	90	1	§	§	PROPN
taxlaw-2795	90	2	103	103	NUM
taxlaw-2795	90	3	(	(	PUNCT
taxlaw-2795	90	4	2010	2010	NUM
taxlaw-2795	90	5	)	)	PUNCT
taxlaw-2795	90	6	.	.	PUNCT
taxlaw-2795	91	1	graetz	graetz	PROPN
taxlaw-2795	91	2	made	make	VERB
taxlaw-2795	91	3	this	this	DET
taxlaw-2795	91	4	example	example	NOUN
taxlaw-2795	91	5	the	the	DET
taxlaw-2795	91	6	focus	focus	NOUN
taxlaw-2795	91	7	of	of	ADP
taxlaw-2795	91	8	his	his	PRON
taxlaw-2795	91	9	analysis	analysis	NOUN
taxlaw-2795	91	10	,	,	PUNCT
taxlaw-2795	91	11	and	and	CCONJ
taxlaw-2795	91	12	subsequent	subsequent	ADJ
taxlaw-2795	91	13	authors	author	NOUN
taxlaw-2795	91	14	have	have	AUX
taxlaw-2795	91	15	done	do	VERB
taxlaw-2795	91	16	so	so	ADV
taxlaw-2795	91	17	as	as	ADV
taxlaw-2795	91	18	well	well	ADV
taxlaw-2795	91	19	.	.	PUNCT
taxlaw-2795	92	1	see	see	VERB
taxlaw-2795	92	2	graetz	graetz	NOUN
taxlaw-2795	92	3	,	,	PUNCT
taxlaw-2795	92	4	legal	legal	ADJ
taxlaw-2795	92	5	transitions	transition	NOUN
taxlaw-2795	92	6	,	,	PUNCT
taxlaw-2795	92	7	supra	supra	PROPN
taxlaw-2795	92	8	note	note	NOUN
taxlaw-2795	92	9	1	1	NUM
taxlaw-2795	92	10	,	,	PUNCT
taxlaw-2795	92	11	passim	passim	NOUN
taxlaw-2795	92	12	;	;	PUNCT
taxlaw-2795	92	13	kaplow	kaplow	NOUN
taxlaw-2795	92	14	,	,	PUNCT
taxlaw-2795	92	15	economic	economic	ADJ
taxlaw-2795	92	16	analysis	analysis	NOUN
taxlaw-2795	92	17	,	,	PUNCT
taxlaw-2795	92	18	supra	supra	PROPN
taxlaw-2795	92	19	note	note	NOUN
taxlaw-2795	92	20	1	1	NUM
taxlaw-2795	92	21	,	,	PUNCT
taxlaw-2795	92	22	at	at	ADP
taxlaw-2795	92	23	515–16	515–16	NOUN
taxlaw-2795	92	24	;	;	PUNCT
taxlaw-2795	92	25	saul	saul	PROPN
taxlaw-2795	92	26	levmore	levmore	PROPN
taxlaw-2795	92	27	,	,	PUNCT
taxlaw-2795	92	28	the	the	DET
taxlaw-2795	92	29	case	case	NOUN
taxlaw-2795	92	30	for	for	ADP
taxlaw-2795	92	31	retroactive	retroactive	ADJ
taxlaw-2795	92	32	taxation	taxation	NOUN
taxlaw-2795	92	33	,	,	PUNCT
taxlaw-2795	92	34	22	22	NUM
taxlaw-2795	92	35	j.	j.	PROPN
taxlaw-2795	92	36	legal	legal	ADJ
taxlaw-2795	92	37	stud	stud	NOUN
taxlaw-2795	92	38	.	.	PUNCT
taxlaw-2795	93	1	265	265	NUM
taxlaw-2795	93	2	,	,	PUNCT
taxlaw-2795	93	3	266	266	NUM
taxlaw-2795	93	4	n.3	n.3	NOUN
taxlaw-2795	93	5	(	(	PUNCT
taxlaw-2795	93	6	1993	1993	NUM
taxlaw-2795	93	7	)	)	PUNCT
taxlaw-2795	94	1	[	[	X
taxlaw-2795	94	2	hereinafter	hereinafter	NOUN
taxlaw-2795	94	3	levmore	levmore	NOUN
taxlaw-2795	94	4	,	,	PUNCT
taxlaw-2795	94	5	retroactive	retroactive	ADJ
taxlaw-2795	94	6	taxation	taxation	NOUN
taxlaw-2795	94	7	]	]	PUNCT
taxlaw-2795	94	8	(	(	PUNCT
taxlaw-2795	94	9	“	"	PUNCT
taxlaw-2795	94	10	the	the	DET
taxlaw-2795	94	11	tax	tax	NOUN
taxlaw-2795	94	12	-	-	PUNCT
taxlaw-2795	94	13	exempt	exempt	ADJ
taxlaw-2795	94	14	bond	bond	NOUN
taxlaw-2795	94	15	example	example	NOUN
taxlaw-2795	94	16	is	be	AUX
taxlaw-2795	94	17	a	a	DET
taxlaw-2795	94	18	favorite	favorite	NOUN
taxlaw-2795	94	19	of	of	ADP
taxlaw-2795	94	20	the	the	DET
taxlaw-2795	94	21	legal	legal	ADJ
taxlaw-2795	94	22	transition	transition	NOUN
taxlaw-2795	94	23	literature	literature	NOUN
taxlaw-2795	94	24	.	.	PUNCT
taxlaw-2795	94	25	”	"	PUNCT
taxlaw-2795	94	26	)	)	PUNCT
taxlaw-2795	94	27	;	;	PUNCT
taxlaw-2795	94	28	kyle	kyle	PROPN
taxlaw-2795	94	29	d.	d.	PROPN
taxlaw-2795	94	30	logue	logue	PROPN
taxlaw-2795	94	31	,	,	PUNCT
taxlaw-2795	94	32	tax	tax	NOUN
taxlaw-2795	94	33	transitions	transition	NOUN
taxlaw-2795	94	34	,	,	PUNCT
taxlaw-2795	94	35	opportunistic	opportunistic	ADJ
taxlaw-2795	94	36	retroactivity	retroactivity	NOUN
taxlaw-2795	94	37	,	,	PUNCT
taxlaw-2795	94	38	and	and	CCONJ
taxlaw-2795	94	39	the	the	DET
taxlaw-2795	94	40	benefits	benefit	NOUN
taxlaw-2795	94	41	of	of	ADP
taxlaw-2795	94	42	government	government	NOUN
taxlaw-2795	94	43	precommitment	precommitment	NOUN
taxlaw-2795	94	44	,	,	PUNCT
taxlaw-2795	94	45	94	94	NUM
taxlaw-2795	94	46	mich	mich	PROPN
taxlaw-2795	94	47	.	.	PUNCT
taxlaw-2795	95	1	l.	l.	PROPN
taxlaw-2795	95	2	rev	rev	PROPN
taxlaw-2795	95	3	.	.	PROPN
taxlaw-2795	95	4	1129	1129	NUM
taxlaw-2795	95	5	,	,	PUNCT
taxlaw-2795	95	6	1133	1133	NUM
taxlaw-2795	95	7	[	[	X
taxlaw-2795	95	8	hereinafter	hereinafter	NOUN
taxlaw-2795	95	9	logue	logue	NOUN
taxlaw-2795	95	10	,	,	PUNCT
taxlaw-2795	95	11	tax	tax	NOUN
taxlaw-2795	95	12	transitions	transition	NOUN
taxlaw-2795	95	13	]	]	PUNCT
taxlaw-2795	95	14	(	(	PUNCT
taxlaw-2795	95	15	“	"	PUNCT
taxlaw-2795	95	16	the	the	DET
taxlaw-2795	95	17	classic	classic	ADJ
taxlaw-2795	95	18	illustration	illustration	NOUN
taxlaw-2795	95	19	of	of	ADP
taxlaw-2795	95	20	these	these	DET
taxlaw-2795	95	21	concepts	concept	NOUN
taxlaw-2795	95	22	involves	involve	VERB
taxlaw-2795	95	23	the	the	DET
taxlaw-2795	95	24	repeal	repeal	NOUN
taxlaw-2795	95	25	of	of	ADP
taxlaw-2795	95	26	the	the	DET
taxlaw-2795	95	27	exemption	exemption	NOUN
taxlaw-2795	95	28	for	for	ADP
taxlaw-2795	95	29	interest	interest	NOUN
taxlaw-2795	95	30	on	on	ADP
taxlaw-2795	95	31	state	state	NOUN
taxlaw-2795	95	32	and	and	CCONJ
taxlaw-2795	95	33	local	local	ADJ
taxlaw-2795	95	34	bonds	bond	NOUN
taxlaw-2795	95	35	.	.	PUNCT
taxlaw-2795	95	36	”	"	PUNCT
taxlaw-2795	95	37	)	)	PUNCT
taxlaw-2795	95	38	;	;	PUNCT
taxlaw-2795	95	39	shaviro	shaviro	NOUN
taxlaw-2795	95	40	,	,	PUNCT
taxlaw-2795	95	41	supra	supra	PROPN
taxlaw-2795	95	42	note	note	NOUN
taxlaw-2795	95	43	1	1	NUM
taxlaw-2795	95	44	,	,	PUNCT
taxlaw-2795	95	45	at	at	ADP
taxlaw-2795	95	46	5–8	5–8	NUM
taxlaw-2795	95	47	.	.	PROPN
taxlaw-2795	95	48	12	12	NUM
taxlaw-2795	95	49	.	.	PUNCT
taxlaw-2795	96	1	see	see	VERB
taxlaw-2795	96	2	graetz	graetz	NOUN
taxlaw-2795	96	3	,	,	PUNCT
taxlaw-2795	96	4	legal	legal	ADJ
taxlaw-2795	96	5	transitions	transition	NOUN
taxlaw-2795	96	6	,	,	PUNCT
taxlaw-2795	96	7	supra	supra	PROPN
taxlaw-2795	96	8	note	note	NOUN
taxlaw-2795	96	9	1	1	NUM
taxlaw-2795	96	10	,	,	PUNCT
taxlaw-2795	96	11	at	at	ADP
taxlaw-2795	96	12	54–57	54–57	NUM
taxlaw-2795	96	13	,	,	PUNCT
taxlaw-2795	96	14	for	for	ADP
taxlaw-2795	96	15	a	a	DET
taxlaw-2795	96	16	detailed	detailed	ADJ
taxlaw-2795	96	17	discussion	discussion	NOUN
taxlaw-2795	96	18	of	of	ADP
taxlaw-2795	96	19	the	the	DET
taxlaw-2795	96	20	consequences	consequence	NOUN
taxlaw-2795	96	21	of	of	ADP
taxlaw-2795	96	22	such	such	DET
taxlaw-2795	96	23	an	an	DET
taxlaw-2795	96	24	un	un	ADJ
taxlaw-2795	96	25	-	-	ADJ
taxlaw-2795	96	26	grandfathered	grandfathered	ADJ
taxlaw-2795	96	27	repeal	repeal	NOUN
taxlaw-2795	96	28	.	.	PUNCT
taxlaw-2795	97	1	13	13	NUM
taxlaw-2795	97	2	.	.	X
taxlaw-2795	98	1	see	see	VERB
taxlaw-2795	98	2	graetz	graetz	NOUN
taxlaw-2795	98	3	,	,	PUNCT
taxlaw-2795	98	4	legal	legal	ADJ
taxlaw-2795	98	5	transitions	transition	NOUN
taxlaw-2795	98	6	,	,	PUNCT
taxlaw-2795	98	7	supra	supra	PROPN
taxlaw-2795	98	8	note	note	NOUN
taxlaw-2795	98	9	1	1	NUM
taxlaw-2795	98	10	,	,	PUNCT
taxlaw-2795	98	11	at	at	ADP
taxlaw-2795	98	12	52–53	52–53	NUM
taxlaw-2795	98	13	,	,	PUNCT
taxlaw-2795	98	14	for	for	ADP
taxlaw-2795	98	15	a	a	DET
taxlaw-2795	98	16	discussion	discussion	NOUN
taxlaw-2795	98	17	of	of	ADP
taxlaw-2795	98	18	possible	possible	ADJ
taxlaw-2795	98	19	effective	effective	ADJ
taxlaw-2795	98	20	dates	date	NOUN
taxlaw-2795	98	21	.	.	PUNCT
taxlaw-2795	99	1	14	14	NUM
taxlaw-2795	99	2	.	.	X
taxlaw-2795	100	1	shaviro	shaviro	PROPN
taxlaw-2795	100	2	,	,	PUNCT
taxlaw-2795	100	3	supra	supra	PROPN
taxlaw-2795	100	4	note	note	NOUN
taxlaw-2795	100	5	1	1	NUM
taxlaw-2795	100	6	,	,	PUNCT
taxlaw-2795	100	7	at	at	ADP
taxlaw-2795	100	8	2–3	2–3	NUM
taxlaw-2795	100	9	.	.	PROPN
taxlaw-2795	100	10	126	126	NUM
taxlaw-2795	100	11	columbia	columbia	PROPN
taxlaw-2795	100	12	jour'al	jour'al	PROPN
taxlaw-2795	100	13	of	of	ADP
taxlaw-2795	100	14	tax	tax	NOUN
taxlaw-2795	100	15	law	law	NOUN
taxlaw-2795	101	1	[	[	X
taxlaw-2795	101	2	vol	vol	NOUN
taxlaw-2795	101	3	.	.	PUNCT
taxlaw-2795	101	4	1:120	1:120	NUM
taxlaw-2795	101	5	no	no	ADV
taxlaw-2795	101	6	earlier	early	ADV
taxlaw-2795	101	7	than	than	ADP
taxlaw-2795	101	8	on	on	ADP
taxlaw-2795	101	9	the	the	DET
taxlaw-2795	101	10	date	date	NOUN
taxlaw-2795	101	11	of	of	ADP
taxlaw-2795	101	12	enactment	enactment	NOUN
taxlaw-2795	101	13	,	,	PUNCT
taxlaw-2795	101	14	or	or	CCONJ
taxlaw-2795	101	15	in	in	ADP
taxlaw-2795	101	16	certain	certain	ADJ
taxlaw-2795	101	17	cases	case	NOUN
taxlaw-2795	101	18	the	the	DET
taxlaw-2795	101	19	date	date	NOUN
taxlaw-2795	101	20	of	of	ADP
taxlaw-2795	101	21	public	public	ADJ
taxlaw-2795	101	22	announcement,15	announcement,15	NOUN
taxlaw-2795	101	23	typically	typically	ADV
taxlaw-2795	101	24	rested	rest	VERB
taxlaw-2795	101	25	either	either	CCONJ
taxlaw-2795	101	26	on	on	ADP
taxlaw-2795	101	27	the	the	DET
taxlaw-2795	101	28	conventional	conventional	ADJ
taxlaw-2795	101	29	idea	idea	NOUN
taxlaw-2795	101	30	that	that	SCONJ
taxlaw-2795	101	31	fairness	fairness	NOUN
taxlaw-2795	101	32	demanded	demand	VERB
taxlaw-2795	101	33	that	that	SCONJ
taxlaw-2795	101	34	individuals	individual	NOUN
taxlaw-2795	101	35	subject	subject	ADJ
taxlaw-2795	101	36	to	to	ADP
taxlaw-2795	101	37	the	the	DET
taxlaw-2795	101	38	law	law	NOUN
taxlaw-2795	101	39	be	be	AUX
taxlaw-2795	101	40	able	able	ADJ
taxlaw-2795	101	41	to	to	PART
taxlaw-2795	101	42	know	know	VERB
taxlaw-2795	101	43	what	what	PRON
taxlaw-2795	101	44	it	it	PRON
taxlaw-2795	101	45	is	be	AUX
taxlaw-2795	101	46	before	before	SCONJ
taxlaw-2795	101	47	they	they	PRON
taxlaw-2795	101	48	act	act	VERB
taxlaw-2795	101	49	,	,	PUNCT
taxlaw-2795	101	50	or	or	CCONJ
taxlaw-2795	101	51	on	on	ADP
taxlaw-2795	101	52	the	the	DET
taxlaw-2795	101	53	belief	belief	NOUN
taxlaw-2795	101	54	that	that	SCONJ
taxlaw-2795	101	55	one	one	NUM
taxlaw-2795	101	56	’s	’s	PART
taxlaw-2795	101	57	inability	inability	NOUN
taxlaw-2795	101	58	to	to	PART
taxlaw-2795	101	59	rely	rely	VERB
taxlaw-2795	101	60	on	on	ADP
taxlaw-2795	101	61	the	the	DET
taxlaw-2795	101	62	law	law	NOUN
taxlaw-2795	101	63	at	at	ADP
taxlaw-2795	101	64	the	the	DET
taxlaw-2795	101	65	time	time	NOUN
taxlaw-2795	101	66	one	one	NUM
taxlaw-2795	101	67	made	make	VERB
taxlaw-2795	101	68	decisions	decision	NOUN
taxlaw-2795	101	69	affected	affect	VERB
taxlaw-2795	101	70	by	by	ADP
taxlaw-2795	101	71	it	it	PRON
taxlaw-2795	101	72	created	create	VERB
taxlaw-2795	101	73	substantial	substantial	ADJ
taxlaw-2795	101	74	inefficiencies.16	inefficiencies.16	NOUN
taxlaw-2795	101	75	further	far	ADV
taxlaw-2795	101	76	,	,	PUNCT
taxlaw-2795	101	77	it	it	PRON
taxlaw-2795	101	78	was	be	AUX
taxlaw-2795	101	79	widely	widely	ADV
taxlaw-2795	101	80	accepted	accept	VERB
taxlaw-2795	101	81	that	that	SCONJ
taxlaw-2795	101	82	transition	transition	NOUN
taxlaw-2795	101	83	relief	relief	NOUN
taxlaw-2795	101	84	was	be	AUX
taxlaw-2795	101	85	appropriate	appropriate	ADJ
taxlaw-2795	101	86	for	for	ADP
taxlaw-2795	101	87	certain	certain	ADJ
taxlaw-2795	101	88	types	type	NOUN
taxlaw-2795	101	89	of	of	ADP
taxlaw-2795	101	90	legal	legal	ADJ
taxlaw-2795	101	91	change	change	NOUN
taxlaw-2795	101	92	,	,	PUNCT
taxlaw-2795	101	93	such	such	ADJ
taxlaw-2795	101	94	as	as	ADP
taxlaw-2795	101	95	the	the	DET
taxlaw-2795	101	96	repeal	repeal	NOUN
taxlaw-2795	101	97	of	of	ADP
taxlaw-2795	101	98	a	a	DET
taxlaw-2795	101	99	tax	tax	NOUN
taxlaw-2795	101	100	preference	preference	NOUN
taxlaw-2795	101	101	or	or	CCONJ
taxlaw-2795	101	102	,	,	PUNCT
taxlaw-2795	101	103	more	more	ADV
taxlaw-2795	101	104	generally	generally	ADV
taxlaw-2795	101	105	,	,	PUNCT
taxlaw-2795	101	106	of	of	ADP
taxlaw-2795	101	107	any	any	DET
taxlaw-2795	101	108	legal	legal	ADJ
taxlaw-2795	101	109	rule	rule	NOUN
taxlaw-2795	101	110	that	that	SCONJ
taxlaw-2795	101	111	on	on	ADP
taxlaw-2795	101	112	enactment	enactment	NOUN
taxlaw-2795	101	113	represented	represent	VERB
taxlaw-2795	101	114	an	an	DET
taxlaw-2795	101	115	invitation	invitation	NOUN
taxlaw-2795	101	116	to	to	PART
taxlaw-2795	101	117	act	act	VERB
taxlaw-2795	101	118	in	in	ADP
taxlaw-2795	101	119	a	a	DET
taxlaw-2795	101	120	certain	certain	ADJ
taxlaw-2795	101	121	way	way	NOUN
taxlaw-2795	101	122	.	.	PUNCT
taxlaw-2795	102	1	by	by	ADP
taxlaw-2795	102	2	contrast	contrast	NOUN
taxlaw-2795	102	3	,	,	PUNCT
taxlaw-2795	102	4	the	the	DET
taxlaw-2795	102	5	norm	norm	NOUN
taxlaw-2795	102	6	of	of	ADP
taxlaw-2795	102	7	retroactivity	retroactivity	NOUN
taxlaw-2795	102	8	for	for	ADP
taxlaw-2795	102	9	judicial	judicial	ADJ
taxlaw-2795	102	10	decisions	decision	NOUN
taxlaw-2795	102	11	was	be	AUX
taxlaw-2795	102	12	thought	think	VERB
taxlaw-2795	102	13	to	to	PART
taxlaw-2795	102	14	rest	rest	VERB
taxlaw-2795	102	15	on	on	ADP
taxlaw-2795	102	16	the	the	DET
taxlaw-2795	102	17	basis	basis	NOUN
taxlaw-2795	102	18	that	that	SCONJ
taxlaw-2795	102	19	adjudication	adjudication	NOUN
taxlaw-2795	102	20	clarifies	clarify	VERB
taxlaw-2795	102	21	what	what	PRON
taxlaw-2795	102	22	the	the	DET
taxlaw-2795	102	23	law	law	NOUN
taxlaw-2795	102	24	already	already	ADV
taxlaw-2795	102	25	is	be	AUX
taxlaw-2795	102	26	;	;	PUNCT
taxlaw-2795	102	27	as	as	ADP
taxlaw-2795	102	28	a	a	DET
taxlaw-2795	102	29	consequence	consequence	NOUN
taxlaw-2795	102	30	,	,	PUNCT
taxlaw-2795	102	31	no	no	DET
taxlaw-2795	102	32	unfair	unfair	ADJ
taxlaw-2795	102	33	change	change	NOUN
taxlaw-2795	102	34	to	to	ADP
taxlaw-2795	102	35	the	the	DET
taxlaw-2795	102	36	rules	rule	NOUN
taxlaw-2795	102	37	arises	arise	VERB
taxlaw-2795	102	38	when	when	SCONJ
taxlaw-2795	102	39	a	a	DET
taxlaw-2795	102	40	new	new	ADJ
taxlaw-2795	102	41	interpretation	interpretation	NOUN
taxlaw-2795	102	42	is	be	AUX
taxlaw-2795	102	43	announced.17	announced.17	NOUN
taxlaw-2795	102	44	moreover	moreover	ADV
taxlaw-2795	102	45	,	,	PUNCT
taxlaw-2795	102	46	at	at	ADP
taxlaw-2795	102	47	least	least	ADJ
taxlaw-2795	102	48	the	the	DET
taxlaw-2795	102	49	scope	scope	NOUN
taxlaw-2795	102	50	of	of	ADP
taxlaw-2795	102	51	uncertainty	uncertainty	NOUN
taxlaw-2795	102	52	in	in	ADP
taxlaw-2795	102	53	any	any	DET
taxlaw-2795	102	54	particular	particular	ADJ
taxlaw-2795	102	55	statute	statute	NOUN
taxlaw-2795	102	56	that	that	PRON
taxlaw-2795	102	57	might	might	AUX
taxlaw-2795	102	58	be	be	AUX
taxlaw-2795	102	59	resolved	resolve	VERB
taxlaw-2795	102	60	by	by	ADP
taxlaw-2795	102	61	subsequent	subsequent	ADJ
taxlaw-2795	102	62	decisional	decisional	ADJ
taxlaw-2795	102	63	law	law	NOUN
taxlaw-2795	102	64	was	be	AUX
taxlaw-2795	102	65	limited	limit	VERB
taxlaw-2795	102	66	,	,	PUNCT
taxlaw-2795	102	67	so	so	SCONJ
taxlaw-2795	102	68	that	that	SCONJ
taxlaw-2795	102	69	the	the	DET
taxlaw-2795	102	70	adverse	adverse	ADJ
taxlaw-2795	102	71	incentive	incentive	NOUN
taxlaw-2795	102	72	effects	effect	NOUN
taxlaw-2795	102	73	from	from	ADP
taxlaw-2795	102	74	the	the	DET
taxlaw-2795	102	75	possibility	possibility	NOUN
taxlaw-2795	102	76	of	of	ADP
taxlaw-2795	102	77	retroactively	retroactively	ADV
taxlaw-2795	102	78	applied	apply	VERB
taxlaw-2795	102	79	judicial	judicial	ADJ
taxlaw-2795	102	80	“	"	PUNCT
taxlaw-2795	102	81	new	new	ADJ
taxlaw-2795	102	82	rules	rule	NOUN
taxlaw-2795	102	83	”	"	PUNCT
taxlaw-2795	102	84	were	be	AUX
taxlaw-2795	102	85	minimal	minimal	ADJ
taxlaw-2795	102	86	.	.	PUNCT
taxlaw-2795	103	1	graetz	graetz	PROPN
taxlaw-2795	103	2	’s	’s	PART
taxlaw-2795	103	3	1977	1977	NUM
taxlaw-2795	103	4	article	article	NOUN
taxlaw-2795	103	5	marked	mark	VERB
taxlaw-2795	103	6	a	a	DET
taxlaw-2795	103	7	turning	turning	NOUN
taxlaw-2795	103	8	point	point	NOUN
taxlaw-2795	103	9	in	in	ADP
taxlaw-2795	103	10	the	the	DET
taxlaw-2795	103	11	scholarly	scholarly	ADJ
taxlaw-2795	103	12	approach	approach	NOUN
taxlaw-2795	103	13	.	.	PUNCT
taxlaw-2795	104	1	he	he	PRON
taxlaw-2795	104	2	argued	argue	VERB
taxlaw-2795	104	3	that	that	SCONJ
taxlaw-2795	104	4	in	in	ADP
taxlaw-2795	104	5	the	the	DET
taxlaw-2795	104	6	tax	tax	NOUN
taxlaw-2795	104	7	context	context	NOUN
taxlaw-2795	104	8	,	,	PUNCT
taxlaw-2795	104	9	neither	neither	CCONJ
taxlaw-2795	104	10	fairness	fairness	NOUN
taxlaw-2795	104	11	nor	nor	CCONJ
taxlaw-2795	104	12	efficiency	efficiency	NOUN
taxlaw-2795	104	13	considerations	consideration	NOUN
taxlaw-2795	104	14	supported	support	VERB
taxlaw-2795	104	15	the	the	DET
taxlaw-2795	104	16	widespread	widespread	ADJ
taxlaw-2795	104	17	use	use	NOUN
taxlaw-2795	104	18	of	of	ADP
taxlaw-2795	104	19	delayed	delay	VERB
taxlaw-2795	104	20	effective	effective	ADJ
taxlaw-2795	104	21	dates	date	NOUN
taxlaw-2795	104	22	or	or	CCONJ
taxlaw-2795	104	23	transition	transition	NOUN
taxlaw-2795	104	24	relief	relief	NOUN
taxlaw-2795	104	25	when	when	SCONJ
taxlaw-2795	104	26	the	the	DET
taxlaw-2795	104	27	tax	tax	NOUN
taxlaw-2795	104	28	law	law	NOUN
taxlaw-2795	104	29	changed.18	changed.18	PROPN
taxlaw-2795	104	30	broadly	broadly	ADV
taxlaw-2795	104	31	stated	state	VERB
taxlaw-2795	104	32	,	,	PUNCT
taxlaw-2795	104	33	graetz	graetz	PROPN
taxlaw-2795	104	34	adopted	adopt	VERB
taxlaw-2795	104	35	a	a	DET
taxlaw-2795	104	36	two	two	NUM
taxlaw-2795	104	37	-	-	PUNCT
taxlaw-2795	104	38	pronged	pronged	ADJ
taxlaw-2795	104	39	attack	attack	NOUN
taxlaw-2795	104	40	to	to	ADP
taxlaw-2795	104	41	the	the	DET
taxlaw-2795	104	42	transition	transition	NOUN
taxlaw-2795	104	43	relief	relief	NOUN
taxlaw-2795	104	44	norm	norm	NOUN
taxlaw-2795	104	45	.	.	PUNCT
taxlaw-2795	105	1	first	first	ADV
taxlaw-2795	105	2	,	,	PUNCT
taxlaw-2795	105	3	he	he	PRON
taxlaw-2795	105	4	noted	note	VERB
taxlaw-2795	105	5	that	that	SCONJ
taxlaw-2795	105	6	almost	almost	ADV
taxlaw-2795	105	7	any	any	DET
taxlaw-2795	105	8	legal	legal	ADJ
taxlaw-2795	105	9	transition	transition	NOUN
taxlaw-2795	105	10	is	be	AUX
taxlaw-2795	105	11	likely	likely	ADJ
taxlaw-2795	105	12	to	to	PART
taxlaw-2795	105	13	have	have	VERB
taxlaw-2795	105	14	ramifications	ramification	NOUN
taxlaw-2795	105	15	for	for	ADP
taxlaw-2795	105	16	many	many	ADJ
taxlaw-2795	105	17	parties	party	NOUN
taxlaw-2795	105	18	beyond	beyond	ADP
taxlaw-2795	105	19	the	the	DET
taxlaw-2795	105	20	typical	typical	ADJ
taxlaw-2795	105	21	beneficiaries	beneficiary	NOUN
taxlaw-2795	105	22	of	of	ADP
taxlaw-2795	105	23	relief.19	relief.19	NOUN
taxlaw-2795	105	24	for	for	ADP
taxlaw-2795	105	25	example	example	NOUN
taxlaw-2795	105	26	,	,	PUNCT
taxlaw-2795	105	27	the	the	DET
taxlaw-2795	105	28	rules	rule	NOUN
taxlaw-2795	105	29	permitting	permit	VERB
taxlaw-2795	105	30	accelerated	accelerate	VERB
taxlaw-2795	105	31	depreciation	depreciation	NOUN
taxlaw-2795	105	32	for	for	ADP
taxlaw-2795	105	33	physical	physical	ADJ
taxlaw-2795	105	34	capital	capital	NOUN
taxlaw-2795	105	35	affect	affect	VERB
taxlaw-2795	105	36	not	not	PART
taxlaw-2795	105	37	only	only	ADV
taxlaw-2795	105	38	purchasers	purchaser	NOUN
taxlaw-2795	105	39	of	of	ADP
taxlaw-2795	105	40	favorably	favorably	ADV
taxlaw-2795	105	41	treated	treat	VERB
taxlaw-2795	105	42	capital	capital	NOUN
taxlaw-2795	105	43	but	but	CCONJ
taxlaw-2795	105	44	also	also	ADV
taxlaw-2795	105	45	manufacturers	manufacturer	NOUN
taxlaw-2795	105	46	of	of	ADP
taxlaw-2795	105	47	it	it	PRON
taxlaw-2795	105	48	,	,	PUNCT
taxlaw-2795	105	49	who	who	PRON
taxlaw-2795	105	50	are	be	AUX
taxlaw-2795	105	51	likely	likely	ADJ
taxlaw-2795	105	52	to	to	PART
taxlaw-2795	105	53	increase	increase	VERB
taxlaw-2795	105	54	production	production	NOUN
taxlaw-2795	105	55	in	in	ADP
taxlaw-2795	105	56	response	response	NOUN
taxlaw-2795	105	57	to	to	ADP
taxlaw-2795	105	58	stimulated	stimulated	ADJ
taxlaw-2795	105	59	demand	demand	NOUN
taxlaw-2795	105	60	.	.	PUNCT
taxlaw-2795	106	1	a	a	DET
taxlaw-2795	106	2	repeal	repeal	NOUN
taxlaw-2795	106	3	of	of	ADP
taxlaw-2795	106	4	the	the	DET
taxlaw-2795	106	5	accelerated	accelerated	ADJ
taxlaw-2795	106	6	depreciation	depreciation	NOUN
taxlaw-2795	106	7	rules	rule	NOUN
taxlaw-2795	106	8	might	might	AUX
taxlaw-2795	106	9	be	be	AUX
taxlaw-2795	106	10	grandfathered	grandfathere	VERB
taxlaw-2795	106	11	for	for	ADP
taxlaw-2795	106	12	pre	pre	ADJ
taxlaw-2795	106	13	-	-	ADJ
taxlaw-2795	106	14	repeal	repeal	ADJ
taxlaw-2795	106	15	purchasers	purchaser	NOUN
taxlaw-2795	106	16	,	,	PUNCT
taxlaw-2795	106	17	but	but	CCONJ
taxlaw-2795	106	18	no	no	DET
taxlaw-2795	106	19	existing	exist	VERB
taxlaw-2795	106	20	norm	norm	NOUN
taxlaw-2795	106	21	would	would	AUX
taxlaw-2795	106	22	suggest	suggest	VERB
taxlaw-2795	106	23	that	that	SCONJ
taxlaw-2795	106	24	manufacturers	manufacturer	NOUN
taxlaw-2795	106	25	who	who	PRON
taxlaw-2795	106	26	,	,	PUNCT
taxlaw-2795	106	27	prior	prior	ADV
taxlaw-2795	106	28	to	to	ADP
taxlaw-2795	106	29	repeal	repeal	NOUN
taxlaw-2795	106	30	,	,	PUNCT
taxlaw-2795	106	31	had	have	AUX
taxlaw-2795	106	32	invested	invest	VERB
taxlaw-2795	106	33	in	in	ADP
taxlaw-2795	106	34	plant	plant	NOUN
taxlaw-2795	106	35	and	and	CCONJ
taxlaw-2795	106	36	equipment	equipment	NOUN
taxlaw-2795	106	37	to	to	PART
taxlaw-2795	106	38	construct	construct	VERB
taxlaw-2795	106	39	favorably	favorably	ADV
taxlaw-2795	106	40	treated	treat	VERB
taxlaw-2795	106	41	capital	capital	NOUN
taxlaw-2795	106	42	also	also	ADV
taxlaw-2795	106	43	would	would	AUX
taxlaw-2795	106	44	enjoy	enjoy	VERB
taxlaw-2795	106	45	transition	transition	NOUN
taxlaw-2795	106	46	relief	relief	NOUN
taxlaw-2795	106	47	.	.	PUNCT
taxlaw-2795	107	1	15	15	X
taxlaw-2795	107	2	.	.	X
taxlaw-2795	107	3	not	not	PART
taxlaw-2795	107	4	uncommonly	uncommonly	ADV
taxlaw-2795	107	5	,	,	PUNCT
taxlaw-2795	107	6	changes	change	NOUN
taxlaw-2795	107	7	to	to	ADP
taxlaw-2795	107	8	positive	positive	ADJ
taxlaw-2795	107	9	law	law	NOUN
taxlaw-2795	107	10	or	or	CCONJ
taxlaw-2795	107	11	to	to	ADP
taxlaw-2795	107	12	“	"	PUNCT
taxlaw-2795	107	13	legislative	legislative	ADJ
taxlaw-2795	107	14	”	"	PUNCT
taxlaw-2795	107	15	rules	rule	NOUN
taxlaw-2795	107	16	are	be	AUX
taxlaw-2795	107	17	nominally	nominally	ADV
taxlaw-2795	107	18	retroactive	retroactive	ADJ
taxlaw-2795	107	19	to	to	ADP
taxlaw-2795	107	20	the	the	DET
taxlaw-2795	107	21	date	date	NOUN
taxlaw-2795	107	22	of	of	ADP
taxlaw-2795	107	23	announcement	announcement	NOUN
taxlaw-2795	107	24	in	in	ADP
taxlaw-2795	107	25	the	the	DET
taxlaw-2795	107	26	congressional	congressional	ADJ
taxlaw-2795	107	27	record	record	NOUN
taxlaw-2795	107	28	or	or	CCONJ
taxlaw-2795	107	29	the	the	DET
taxlaw-2795	107	30	federal	federal	ADJ
taxlaw-2795	107	31	register	register	NOUN
taxlaw-2795	107	32	.	.	PUNCT
taxlaw-2795	108	1	see	see	VERB
taxlaw-2795	108	2	,	,	PUNCT
taxlaw-2795	108	3	for	for	ADP
taxlaw-2795	108	4	example	example	NOUN
taxlaw-2795	108	5	,	,	PUNCT
taxlaw-2795	108	6	edwin	edwin	PROPN
taxlaw-2795	108	7	s.	s.	PROPN
taxlaw-2795	108	8	cohen	cohen	PROPN
taxlaw-2795	108	9	,	,	PUNCT
taxlaw-2795	108	10	the	the	DET
taxlaw-2795	108	11	administration	administration	NOUN
taxlaw-2795	108	12	’s	’s	PART
taxlaw-2795	108	13	interim	interim	ADJ
taxlaw-2795	108	14	program	program	NOUN
taxlaw-2795	108	15	of	of	ADP
taxlaw-2795	108	16	tax	tax	NOUN
taxlaw-2795	108	17	reform	reform	NOUN
taxlaw-2795	108	18	and	and	CCONJ
taxlaw-2795	108	19	tax	tax	NOUN
taxlaw-2795	108	20	relief	relief	NOUN
taxlaw-2795	108	21	,	,	PUNCT
taxlaw-2795	108	22	47	47	NUM
taxlaw-2795	108	23	taxes	taxis	NOUN
taxlaw-2795	108	24	325	325	NUM
taxlaw-2795	108	25	(	(	PUNCT
taxlaw-2795	108	26	1969	1969	NUM
taxlaw-2795	108	27	)	)	PUNCT
taxlaw-2795	108	28	,	,	PUNCT
taxlaw-2795	108	29	for	for	ADP
taxlaw-2795	108	30	a	a	DET
taxlaw-2795	108	31	discussion	discussion	NOUN
taxlaw-2795	108	32	of	of	ADP
taxlaw-2795	108	33	an	an	DET
taxlaw-2795	108	34	example	example	NOUN
taxlaw-2795	108	35	of	of	ADP
taxlaw-2795	108	36	this	this	DET
taxlaw-2795	108	37	type	type	NOUN
taxlaw-2795	108	38	of	of	ADP
taxlaw-2795	108	39	retroactivity	retroactivity	NOUN
taxlaw-2795	108	40	.	.	PUNCT
taxlaw-2795	109	1	in	in	ADP
taxlaw-2795	109	2	the	the	DET
taxlaw-2795	109	3	typical	typical	ADJ
taxlaw-2795	109	4	case	case	NOUN
taxlaw-2795	109	5	,	,	PUNCT
taxlaw-2795	109	6	such	such	ADJ
taxlaw-2795	109	7	changes	change	NOUN
taxlaw-2795	109	8	address	address	NOUN
taxlaw-2795	109	9	perceived	perceive	VERB
taxlaw-2795	109	10	failures	failure	NOUN
taxlaw-2795	109	11	of	of	ADP
taxlaw-2795	109	12	the	the	DET
taxlaw-2795	109	13	pre	pre	ADJ
taxlaw-2795	109	14	-	-	ADJ
taxlaw-2795	109	15	change	change	ADJ
taxlaw-2795	109	16	regime	regime	NOUN
taxlaw-2795	109	17	to	to	PART
taxlaw-2795	109	18	give	give	VERB
taxlaw-2795	109	19	effect	effect	NOUN
taxlaw-2795	109	20	to	to	ADP
taxlaw-2795	109	21	the	the	DET
taxlaw-2795	109	22	intent	intent	NOUN
taxlaw-2795	109	23	of	of	ADP
taxlaw-2795	109	24	congress	congress	PROPN
taxlaw-2795	109	25	or	or	CCONJ
taxlaw-2795	109	26	the	the	DET
taxlaw-2795	109	27	relevant	relevant	ADJ
taxlaw-2795	109	28	agency	agency	NOUN
taxlaw-2795	109	29	on	on	ADP
taxlaw-2795	109	30	the	the	DET
taxlaw-2795	109	31	legal	legal	ADJ
taxlaw-2795	109	32	question	question	NOUN
taxlaw-2795	109	33	in	in	ADP
taxlaw-2795	109	34	issue	issue	NOUN
taxlaw-2795	109	35	.	.	PUNCT
taxlaw-2795	110	1	such	such	ADJ
taxlaw-2795	110	2	changes	change	NOUN
taxlaw-2795	110	3	,	,	PUNCT
taxlaw-2795	110	4	though	though	SCONJ
taxlaw-2795	110	5	legislative	legislative	ADJ
taxlaw-2795	110	6	in	in	ADP
taxlaw-2795	110	7	form	form	NOUN
taxlaw-2795	110	8	,	,	PUNCT
taxlaw-2795	110	9	are	be	AUX
taxlaw-2795	110	10	more	more	ADV
taxlaw-2795	110	11	akin	akin	ADJ
taxlaw-2795	110	12	to	to	ADP
taxlaw-2795	110	13	interpretive	interpretive	ADJ
taxlaw-2795	110	14	clarifications	clarification	NOUN
taxlaw-2795	110	15	of	of	ADP
taxlaw-2795	110	16	prior	prior	ADJ
taxlaw-2795	110	17	law	law	NOUN
taxlaw-2795	110	18	than	than	ADP
taxlaw-2795	110	19	to	to	ADP
taxlaw-2795	110	20	a	a	DET
taxlaw-2795	110	21	genuine	genuine	ADJ
taxlaw-2795	110	22	shift	shift	NOUN
taxlaw-2795	110	23	in	in	ADP
taxlaw-2795	110	24	policy	policy	NOUN
taxlaw-2795	110	25	.	.	PUNCT
taxlaw-2795	111	1	16	16	NUM
taxlaw-2795	111	2	.	.	PUNCT
taxlaw-2795	112	1	see	see	VERB
taxlaw-2795	112	2	,	,	PUNCT
taxlaw-2795	112	3	e.g.	e.g.	ADV
taxlaw-2795	112	4	,	,	PUNCT
taxlaw-2795	112	5	martin	martin	PROPN
taxlaw-2795	112	6	s.	s.	PROPN
taxlaw-2795	112	7	feldstein	feldstein	PROPN
taxlaw-2795	112	8	,	,	PUNCT
taxlaw-2795	112	9	on	on	ADP
taxlaw-2795	112	10	the	the	DET
taxlaw-2795	112	11	theory	theory	NOUN
taxlaw-2795	112	12	of	of	ADP
taxlaw-2795	112	13	tax	tax	NOUN
taxlaw-2795	112	14	reform	reform	NOUN
taxlaw-2795	112	15	,	,	PUNCT
taxlaw-2795	112	16	6	6	NUM
taxlaw-2795	112	17	j.	j.	PROPN
taxlaw-2795	112	18	pub	pub	PROPN
taxlaw-2795	112	19	.	.	PUNCT
taxlaw-2795	113	1	econ	econ	PROPN
taxlaw-2795	113	2	.	.	PUNCT
taxlaw-2795	114	1	77	77	NUM
taxlaw-2795	114	2	,	,	PUNCT
taxlaw-2795	114	3	93–94	93–94	NUM
taxlaw-2795	114	4	(	(	PUNCT
taxlaw-2795	114	5	1976	1976	NUM
taxlaw-2795	114	6	)	)	PUNCT
taxlaw-2795	114	7	.	.	PUNCT
taxlaw-2795	115	1	17	17	NUM
taxlaw-2795	115	2	.	.	PUNCT
taxlaw-2795	116	1	see	see	VERB
taxlaw-2795	116	2	graetz	graetz	NOUN
taxlaw-2795	116	3	,	,	PUNCT
taxlaw-2795	116	4	legal	legal	ADJ
taxlaw-2795	116	5	transitions	transition	NOUN
taxlaw-2795	116	6	,	,	PUNCT
taxlaw-2795	116	7	supra	supra	PROPN
taxlaw-2795	116	8	note	note	NOUN
taxlaw-2795	116	9	1	1	NUM
taxlaw-2795	116	10	,	,	PUNCT
taxlaw-2795	116	11	at	at	ADP
taxlaw-2795	116	12	49–50	49–50	NUM
taxlaw-2795	116	13	,	,	PUNCT
taxlaw-2795	116	14	73–79	73–79	NUM
taxlaw-2795	116	15	;	;	PUNCT
taxlaw-2795	116	16	kaplow	kaplow	NOUN
taxlaw-2795	116	17	,	,	PUNCT
taxlaw-2795	116	18	economic	economic	ADJ
taxlaw-2795	116	19	analysis	analysis	NOUN
taxlaw-2795	116	20	,	,	PUNCT
taxlaw-2795	116	21	supra	supra	PROPN
taxlaw-2795	116	22	note	note	NOUN
taxlaw-2795	116	23	1	1	NUM
taxlaw-2795	116	24	,	,	PUNCT
taxlaw-2795	116	25	at	at	ADP
taxlaw-2795	116	26	515	515	NUM
taxlaw-2795	116	27	.	.	NOUN
taxlaw-2795	116	28	18	18	NUM
taxlaw-2795	116	29	.	.	PUNCT
taxlaw-2795	117	1	see	see	VERB
taxlaw-2795	117	2	graetz	graetz	NOUN
taxlaw-2795	117	3	,	,	PUNCT
taxlaw-2795	117	4	legal	legal	ADJ
taxlaw-2795	117	5	transitions	transition	NOUN
taxlaw-2795	117	6	,	,	PUNCT
taxlaw-2795	117	7	supra	supra	PROPN
taxlaw-2795	117	8	note	note	NOUN
taxlaw-2795	117	9	1	1	NUM
taxlaw-2795	117	10	,	,	PUNCT
taxlaw-2795	117	11	at	at	ADP
taxlaw-2795	117	12	63–87	63–87	NUM
taxlaw-2795	117	13	.	.	PUNCT
taxlaw-2795	118	1	19	19	NUM
taxlaw-2795	118	2	.	.	PUNCT
taxlaw-2795	119	1	i	i	PRON
taxlaw-2795	119	2	d.	d.	PROPN
taxlaw-2795	119	3	at	at	ADP
taxlaw-2795	119	4	56–57	56–57	NUM
taxlaw-2795	119	5	.	.	PUNCT
taxlaw-2795	120	1	2010	2010	NUM
taxlaw-2795	120	2	]	]	X
taxlaw-2795	120	3	legal	legal	ADJ
taxlaw-2795	120	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	120	5	's	's	PART
taxlaw-2795	120	6	127	127	NUM
taxlaw-2795	120	7	second	second	NOUN
taxlaw-2795	121	1	,	,	PUNCT
taxlaw-2795	121	2	graetz	graetz	PROPN
taxlaw-2795	121	3	argued	argue	VERB
taxlaw-2795	121	4	that	that	SCONJ
taxlaw-2795	121	5	even	even	ADV
taxlaw-2795	121	6	on	on	ADP
taxlaw-2795	121	7	its	its	PRON
taxlaw-2795	121	8	own	own	ADJ
taxlaw-2795	121	9	terms	term	NOUN
taxlaw-2795	121	10	a	a	DET
taxlaw-2795	121	11	norm	norm	NOUN
taxlaw-2795	121	12	of	of	ADP
taxlaw-2795	121	13	extensive	extensive	ADJ
taxlaw-2795	121	14	transition	transition	NOUN
taxlaw-2795	121	15	relief	relief	NOUN
taxlaw-2795	121	16	could	could	AUX
taxlaw-2795	121	17	not	not	PART
taxlaw-2795	121	18	be	be	AUX
taxlaw-2795	121	19	justified	justify	VERB
taxlaw-2795	121	20	according	accord	VERB
taxlaw-2795	121	21	to	to	ADP
taxlaw-2795	121	22	any	any	PRON
taxlaw-2795	121	23	of	of	ADP
taxlaw-2795	121	24	the	the	DET
taxlaw-2795	121	25	standard	standard	ADJ
taxlaw-2795	121	26	measures	measure	NOUN
taxlaw-2795	121	27	ordinarily	ordinarily	ADV
taxlaw-2795	121	28	used	use	VERB
taxlaw-2795	121	29	to	to	PART
taxlaw-2795	121	30	evaluate	evaluate	VERB
taxlaw-2795	121	31	tax	tax	NOUN
taxlaw-2795	121	32	rules	rule	NOUN
taxlaw-2795	121	33	,	,	PUNCT
taxlaw-2795	121	34	including	include	VERB
taxlaw-2795	121	35	efficiency	efficiency	NOUN
taxlaw-2795	121	36	,	,	PUNCT
taxlaw-2795	121	37	reliance	reliance	NOUN
taxlaw-2795	121	38	,	,	PUNCT
taxlaw-2795	121	39	horizontal	horizontal	ADJ
taxlaw-2795	121	40	equity	equity	NOUN
taxlaw-2795	121	41	,	,	PUNCT
taxlaw-2795	121	42	vertical	vertical	ADJ
taxlaw-2795	121	43	equity	equity	NOUN
taxlaw-2795	121	44	,	,	PUNCT
taxlaw-2795	121	45	and	and	CCONJ
taxlaw-2795	121	46	social	social	ADJ
taxlaw-2795	121	47	contract	contract	NOUN
taxlaw-2795	121	48	theories	theory	NOUN
taxlaw-2795	121	49	of	of	ADP
taxlaw-2795	121	50	government.20	government.20	PROPN
taxlaw-2795	121	51	for	for	ADP
taxlaw-2795	121	52	example	example	NOUN
taxlaw-2795	121	53	,	,	PUNCT
taxlaw-2795	121	54	the	the	DET
taxlaw-2795	121	55	notion	notion	NOUN
taxlaw-2795	121	56	that	that	SCONJ
taxlaw-2795	121	57	a	a	DET
taxlaw-2795	121	58	norm	norm	NOUN
taxlaw-2795	121	59	of	of	ADP
taxlaw-2795	121	60	transition	transition	NOUN
taxlaw-2795	121	61	relief	relief	NOUN
taxlaw-2795	121	62	avoided	avoid	VERB
taxlaw-2795	121	63	inefficient	inefficient	ADJ
taxlaw-2795	121	64	precautionary	precautionary	ADJ
taxlaw-2795	121	65	behavior	behavior	NOUN
taxlaw-2795	121	66	by	by	ADP
taxlaw-2795	121	67	investors	investor	NOUN
taxlaw-2795	121	68	who	who	PRON
taxlaw-2795	121	69	would	would	AUX
taxlaw-2795	121	70	not	not	PART
taxlaw-2795	121	71	take	take	VERB
taxlaw-2795	121	72	offered	offer	VERB
taxlaw-2795	121	73	tax	tax	NOUN
taxlaw-2795	121	74	preferences	preference	NOUN
taxlaw-2795	121	75	at	at	ADP
taxlaw-2795	121	76	face	face	NOUN
taxlaw-2795	121	77	value	value	NOUN
taxlaw-2795	121	78	made	make	VERB
taxlaw-2795	121	79	unwarranted	unwarranted	ADJ
taxlaw-2795	121	80	empirical	empirical	ADJ
taxlaw-2795	121	81	assumptions	assumption	NOUN
taxlaw-2795	121	82	about	about	ADP
taxlaw-2795	121	83	the	the	DET
taxlaw-2795	121	84	costs	cost	NOUN
taxlaw-2795	121	85	of	of	ADP
taxlaw-2795	121	86	requiring	require	VERB
taxlaw-2795	121	87	individuals	individual	NOUN
taxlaw-2795	121	88	rather	rather	ADV
taxlaw-2795	121	89	than	than	ADP
taxlaw-2795	121	90	the	the	DET
taxlaw-2795	121	91	government	government	NOUN
taxlaw-2795	121	92	to	to	PART
taxlaw-2795	121	93	bear	bear	VERB
taxlaw-2795	121	94	transition	transition	NOUN
taxlaw-2795	121	95	losses	loss	NOUN
taxlaw-2795	121	96	.	.	PUNCT
taxlaw-2795	122	1	graetz	graetz	PROPN
taxlaw-2795	122	2	argued	argue	VERB
taxlaw-2795	122	3	that	that	SCONJ
taxlaw-2795	122	4	in	in	ADP
taxlaw-2795	122	5	light	light	NOUN
taxlaw-2795	122	6	of	of	ADP
taxlaw-2795	122	7	both	both	CCONJ
taxlaw-2795	122	8	the	the	DET
taxlaw-2795	122	9	generally	generally	ADV
taxlaw-2795	122	10	accepted	accept	VERB
taxlaw-2795	122	11	view	view	NOUN
taxlaw-2795	122	12	that	that	SCONJ
taxlaw-2795	122	13	markets	market	NOUN
taxlaw-2795	122	14	are	be	AUX
taxlaw-2795	122	15	efficient	efficient	ADJ
taxlaw-2795	122	16	and	and	CCONJ
taxlaw-2795	122	17	the	the	DET
taxlaw-2795	122	18	fact	fact	NOUN
taxlaw-2795	122	19	that	that	SCONJ
taxlaw-2795	122	20	legal	legal	ADJ
taxlaw-2795	122	21	changes	change	NOUN
taxlaw-2795	122	22	are	be	AUX
taxlaw-2795	122	23	probabilistic	probabilistic	ADJ
taxlaw-2795	122	24	events	event	NOUN
taxlaw-2795	122	25	that	that	PRON
taxlaw-2795	122	26	affect	affect	VERB
taxlaw-2795	122	27	the	the	DET
taxlaw-2795	122	28	value	value	NOUN
taxlaw-2795	122	29	of	of	ADP
taxlaw-2795	122	30	investments	investment	NOUN
taxlaw-2795	122	31	just	just	ADV
taxlaw-2795	122	32	as	as	SCONJ
taxlaw-2795	122	33	other	other	ADJ
taxlaw-2795	122	34	unknowns	unknown	NOUN
taxlaw-2795	122	35	do	do	VERB
taxlaw-2795	122	36	,	,	PUNCT
taxlaw-2795	122	37	it	it	PRON
taxlaw-2795	122	38	was	be	AUX
taxlaw-2795	122	39	more	more	ADV
taxlaw-2795	122	40	reasonable	reasonable	ADJ
taxlaw-2795	122	41	to	to	PART
taxlaw-2795	122	42	assume	assume	VERB
taxlaw-2795	122	43	that	that	SCONJ
taxlaw-2795	122	44	transition	transition	NOUN
taxlaw-2795	122	45	costs	cost	NOUN
taxlaw-2795	122	46	would	would	AUX
taxlaw-2795	122	47	be	be	AUX
taxlaw-2795	122	48	minimized	minimize	VERB
taxlaw-2795	122	49	if	if	SCONJ
taxlaw-2795	122	50	investors	investor	NOUN
taxlaw-2795	122	51	bore	bear	VERB
taxlaw-2795	122	52	transition	transition	NOUN
taxlaw-2795	122	53	risk	risk	NOUN
taxlaw-2795	122	54	and	and	CCONJ
taxlaw-2795	122	55	spread	spread	VERB
taxlaw-2795	122	56	it	it	PRON
taxlaw-2795	122	57	through	through	ADP
taxlaw-2795	122	58	markets	market	NOUN
taxlaw-2795	122	59	than	than	SCONJ
taxlaw-2795	122	60	if	if	SCONJ
taxlaw-2795	122	61	the	the	DET
taxlaw-2795	122	62	government	government	NOUN
taxlaw-2795	122	63	bore	bear	VERB
taxlaw-2795	122	64	the	the	DET
taxlaw-2795	122	65	risk	risk	NOUN
taxlaw-2795	122	66	and	and	CCONJ
taxlaw-2795	122	67	spread	spread	VERB
taxlaw-2795	122	68	it	it	PRON
taxlaw-2795	122	69	to	to	ADP
taxlaw-2795	122	70	the	the	DET
taxlaw-2795	122	71	populace	populace	NOUN
taxlaw-2795	122	72	generally.21	generally.21	NOUN
taxlaw-2795	122	73	similarly	similarly	ADV
taxlaw-2795	122	74	,	,	PUNCT
taxlaw-2795	122	75	the	the	DET
taxlaw-2795	122	76	idea	idea	NOUN
taxlaw-2795	122	77	that	that	SCONJ
taxlaw-2795	122	78	reliance	reliance	NOUN
taxlaw-2795	122	79	interests	interest	NOUN
taxlaw-2795	122	80	justified	justify	VERB
taxlaw-2795	122	81	or	or	CCONJ
taxlaw-2795	122	82	required	require	VERB
taxlaw-2795	122	83	strong	strong	ADJ
taxlaw-2795	122	84	norms	norm	NOUN
taxlaw-2795	122	85	of	of	ADP
taxlaw-2795	122	86	non	non	ADJ
taxlaw-2795	122	87	-	-	ADJ
taxlaw-2795	122	88	retroactivity	retroactivity	NOUN
taxlaw-2795	122	89	was	be	AUX
taxlaw-2795	122	90	largely	largely	ADV
taxlaw-2795	122	91	question	question	NOUN
taxlaw-2795	122	92	-	-	PUNCT
taxlaw-2795	122	93	begging	begging	NOUN
taxlaw-2795	122	94	.	.	PUNCT
taxlaw-2795	123	1	what	what	PRON
taxlaw-2795	123	2	constitutes	constitute	VERB
taxlaw-2795	123	3	reasonable	reasonable	ADJ
taxlaw-2795	123	4	reliance	reliance	NOUN
taxlaw-2795	123	5	is	be	AUX
taxlaw-2795	123	6	itself	itself	PRON
taxlaw-2795	123	7	a	a	DET
taxlaw-2795	123	8	question	question	NOUN
taxlaw-2795	123	9	that	that	PRON
taxlaw-2795	123	10	needs	need	VERB
taxlaw-2795	123	11	to	to	PART
taxlaw-2795	123	12	be	be	AUX
taxlaw-2795	123	13	settled	settle	VERB
taxlaw-2795	123	14	on	on	ADP
taxlaw-2795	123	15	the	the	DET
taxlaw-2795	123	16	basis	basis	NOUN
taxlaw-2795	123	17	of	of	ADP
taxlaw-2795	123	18	other	other	ADJ
taxlaw-2795	123	19	principles	principle	NOUN
taxlaw-2795	123	20	,	,	PUNCT
taxlaw-2795	123	21	since	since	SCONJ
taxlaw-2795	123	22	expectations	expectation	NOUN
taxlaw-2795	123	23	are	be	AUX
taxlaw-2795	123	24	not	not	PART
taxlaw-2795	123	25	free	free	ADV
taxlaw-2795	123	26	-	-	PUNCT
taxlaw-2795	123	27	floating	float	VERB
taxlaw-2795	123	28	but	but	CCONJ
taxlaw-2795	123	29	rest	rest	NOUN
taxlaw-2795	123	30	on	on	ADP
taxlaw-2795	123	31	actual	actual	ADJ
taxlaw-2795	123	32	practices.22	practices.22	NOUN
taxlaw-2795	123	33	because	because	SCONJ
taxlaw-2795	123	34	none	none	NOUN
taxlaw-2795	123	35	of	of	ADP
taxlaw-2795	123	36	the	the	DET
taxlaw-2795	123	37	standard	standard	ADJ
taxlaw-2795	123	38	fairness	fairness	NOUN
taxlaw-2795	123	39	arguments	argument	NOUN
taxlaw-2795	123	40	supported	support	VERB
taxlaw-2795	123	41	a	a	DET
taxlaw-2795	123	42	strong	strong	ADJ
taxlaw-2795	123	43	non	non	ADJ
taxlaw-2795	123	44	-	-	ADJ
taxlaw-2795	123	45	retroactivity	retroactivity	ADJ
taxlaw-2795	123	46	norm	norm	NOUN
taxlaw-2795	123	47	,	,	PUNCT
taxlaw-2795	123	48	the	the	DET
taxlaw-2795	123	49	case	case	NOUN
taxlaw-2795	123	50	seemed	seem	VERB
taxlaw-2795	123	51	weak	weak	ADJ
taxlaw-2795	123	52	on	on	ADP
taxlaw-2795	123	53	reliance	reliance	NOUN
taxlaw-2795	123	54	grounds	ground	NOUN
taxlaw-2795	123	55	as	as	SCONJ
taxlaw-2795	123	56	well.23	well.23	PROPN
taxlaw-2795	123	57	underlying	underlie	VERB
taxlaw-2795	123	58	these	these	DET
taxlaw-2795	123	59	two	two	NUM
taxlaw-2795	123	60	arguments	argument	NOUN
taxlaw-2795	123	61	was	be	AUX
taxlaw-2795	123	62	graetz	graetz	VERB
taxlaw-2795	123	63	’s	’s	PART
taxlaw-2795	123	64	more	more	ADV
taxlaw-2795	123	65	basic	basic	ADJ
taxlaw-2795	123	66	and	and	CCONJ
taxlaw-2795	123	67	farreaching	farreache	VERB
taxlaw-2795	123	68	insight	insight	NOUN
taxlaw-2795	123	69	that	that	SCONJ
taxlaw-2795	123	70	the	the	DET
taxlaw-2795	123	71	distinction	distinction	NOUN
taxlaw-2795	123	72	between	between	ADP
taxlaw-2795	123	73	retroactivity	retroactivity	NOUN
taxlaw-2795	123	74	and	and	CCONJ
taxlaw-2795	123	75	prospectivity	prospectivity	NOUN
taxlaw-2795	123	76	on	on	ADP
taxlaw-2795	123	77	which	which	PRON
taxlaw-2795	123	78	so	so	ADV
taxlaw-2795	123	79	much	much	ADJ
taxlaw-2795	123	80	of	of	ADP
taxlaw-2795	123	81	the	the	DET
taxlaw-2795	123	82	older	old	ADJ
taxlaw-2795	123	83	literature	literature	NOUN
taxlaw-2795	123	84	relied	rely	VERB
taxlaw-2795	123	85	was	be	AUX
taxlaw-2795	123	86	in	in	ADP
taxlaw-2795	123	87	many	many	ADJ
taxlaw-2795	123	88	ways	way	NOUN
taxlaw-2795	123	89	arbitrary	arbitrary	ADJ
taxlaw-2795	123	90	.	.	PUNCT
taxlaw-2795	124	1	once	once	ADV
taxlaw-2795	124	2	one	one	NOUN
taxlaw-2795	124	3	recognized	recognize	VERB
taxlaw-2795	124	4	that	that	SCONJ
taxlaw-2795	124	5	transition	transition	NOUN
taxlaw-2795	124	6	gains	gain	NOUN
taxlaw-2795	124	7	and	and	CCONJ
taxlaw-2795	124	8	losses	loss	NOUN
taxlaw-2795	124	9	arise	arise	VERB
taxlaw-2795	124	10	because	because	SCONJ
taxlaw-2795	124	11	rules	rule	NOUN
taxlaw-2795	124	12	that	that	PRON
taxlaw-2795	124	13	take	take	VERB
taxlaw-2795	124	14	effect	effect	NOUN
taxlaw-2795	124	15	in	in	ADP
taxlaw-2795	124	16	the	the	DET
taxlaw-2795	124	17	future	future	NOUN
taxlaw-2795	124	18	have	have	VERB
taxlaw-2795	124	19	an	an	DET
taxlaw-2795	124	20	effect	effect	NOUN
taxlaw-2795	124	21	on	on	ADP
taxlaw-2795	124	22	the	the	DET
taxlaw-2795	124	23	consequences	consequence	NOUN
taxlaw-2795	124	24	of	of	ADP
taxlaw-2795	124	25	past	past	ADJ
taxlaw-2795	124	26	conduct	conduct	NOUN
taxlaw-2795	124	27	,	,	PUNCT
taxlaw-2795	124	28	20	20	NUM
taxlaw-2795	124	29	.	.	PUNCT
taxlaw-2795	125	1	i	i	PRON
taxlaw-2795	125	2	d.	d.	PROPN
taxlaw-2795	125	3	at	at	ADP
taxlaw-2795	125	4	63–87	63–87	NUM
taxlaw-2795	125	5	.	.	PUNCT
taxlaw-2795	126	1	21	21	NUM
taxlaw-2795	126	2	.	.	PUNCT
taxlaw-2795	127	1	in	in	ADP
taxlaw-2795	127	2	particular	particular	ADJ
taxlaw-2795	127	3	,	,	PUNCT
taxlaw-2795	127	4	actors	actor	NOUN
taxlaw-2795	127	5	would	would	AUX
taxlaw-2795	127	6	accept	accept	VERB
taxlaw-2795	127	7	or	or	CCONJ
taxlaw-2795	127	8	decline	decline	VERB
taxlaw-2795	127	9	the	the	DET
taxlaw-2795	127	10	“	"	PUNCT
taxlaw-2795	127	11	invitation	invitation	NOUN
taxlaw-2795	127	12	”	"	PUNCT
taxlaw-2795	127	13	based	base	VERB
taxlaw-2795	127	14	in	in	ADP
taxlaw-2795	127	15	part	part	NOUN
taxlaw-2795	127	16	on	on	ADP
taxlaw-2795	127	17	their	their	PRON
taxlaw-2795	127	18	assessments	assessment	NOUN
taxlaw-2795	127	19	of	of	ADP
taxlaw-2795	127	20	the	the	DET
taxlaw-2795	127	21	likelihood	likelihood	NOUN
taxlaw-2795	127	22	that	that	SCONJ
taxlaw-2795	127	23	preference	preference	NOUN
taxlaw-2795	127	24	would	would	AUX
taxlaw-2795	127	25	be	be	AUX
taxlaw-2795	127	26	repealed	repeal	VERB
taxlaw-2795	127	27	at	at	ADP
taxlaw-2795	127	28	a	a	DET
taxlaw-2795	127	29	time	time	NOUN
taxlaw-2795	127	30	or	or	CCONJ
taxlaw-2795	127	31	in	in	ADP
taxlaw-2795	127	32	a	a	DET
taxlaw-2795	127	33	way	way	NOUN
taxlaw-2795	127	34	that	that	PRON
taxlaw-2795	127	35	would	would	AUX
taxlaw-2795	127	36	adversely	adversely	ADV
taxlaw-2795	127	37	affect	affect	VERB
taxlaw-2795	127	38	their	their	PRON
taxlaw-2795	127	39	investment	investment	NOUN
taxlaw-2795	127	40	.	.	PUNCT
taxlaw-2795	128	1	whether	whether	SCONJ
taxlaw-2795	128	2	and	and	CCONJ
taxlaw-2795	128	3	when	when	SCONJ
taxlaw-2795	128	4	such	such	DET
taxlaw-2795	128	5	a	a	DET
taxlaw-2795	128	6	repeal	repeal	NOUN
taxlaw-2795	128	7	would	would	AUX
taxlaw-2795	128	8	occur	occur	VERB
taxlaw-2795	128	9	often	often	ADV
taxlaw-2795	128	10	would	would	AUX
taxlaw-2795	128	11	be	be	AUX
taxlaw-2795	128	12	no	no	PRON
taxlaw-2795	128	13	more	more	ADV
taxlaw-2795	128	14	predictable	predictable	ADJ
taxlaw-2795	128	15	by	by	ADP
taxlaw-2795	128	16	the	the	DET
taxlaw-2795	128	17	enacting	enact	VERB
taxlaw-2795	128	18	legislature	legislature	NOUN
taxlaw-2795	128	19	than	than	ADP
taxlaw-2795	128	20	by	by	ADP
taxlaw-2795	128	21	those	those	PRON
taxlaw-2795	128	22	to	to	PART
taxlaw-2795	128	23	whom	whom	PRON
taxlaw-2795	128	24	it	it	PRON
taxlaw-2795	128	25	applied	apply	VERB
taxlaw-2795	128	26	.	.	PUNCT
taxlaw-2795	129	1	graetz	graetz	NOUN
taxlaw-2795	129	2	,	,	PUNCT
taxlaw-2795	129	3	legal	legal	ADJ
taxlaw-2795	129	4	transitions	transition	NOUN
taxlaw-2795	129	5	,	,	PUNCT
taxlaw-2795	129	6	supra	supra	PROPN
taxlaw-2795	129	7	note	note	NOUN
taxlaw-2795	129	8	1	1	NUM
taxlaw-2795	129	9	,	,	PUNCT
taxlaw-2795	129	10	at	at	ADP
taxlaw-2795	129	11	64–66	64–66	NUM
taxlaw-2795	129	12	.	.	PUNCT
taxlaw-2795	130	1	22	22	NUM
taxlaw-2795	130	2	.	.	PUNCT
taxlaw-2795	131	1	for	for	ADP
taxlaw-2795	131	2	an	an	DET
taxlaw-2795	131	3	extension	extension	NOUN
taxlaw-2795	131	4	of	of	ADP
taxlaw-2795	131	5	the	the	DET
taxlaw-2795	131	6	argument	argument	NOUN
taxlaw-2795	131	7	,	,	PUNCT
taxlaw-2795	131	8	see	see	VERB
taxlaw-2795	131	9	kaplow	kaplow	NOUN
taxlaw-2795	131	10	,	,	PUNCT
taxlaw-2795	131	11	transition	transition	NOUN
taxlaw-2795	131	12	policy	policy	NOUN
taxlaw-2795	131	13	,	,	PUNCT
taxlaw-2795	131	14	supra	supra	PROPN
taxlaw-2795	131	15	note	note	NOUN
taxlaw-2795	131	16	2	2	NUM
taxlaw-2795	131	17	,	,	PUNCT
taxlaw-2795	131	18	at	at	ADP
taxlaw-2795	131	19	170	170	NUM
taxlaw-2795	131	20	.	.	PUNCT
taxlaw-2795	131	21	23	23	NUM
taxlaw-2795	131	22	.	.	PUNCT
taxlaw-2795	132	1	graetz	graetz	PROPN
taxlaw-2795	132	2	’s	’s	PART
taxlaw-2795	132	3	criticisms	criticism	NOUN
taxlaw-2795	132	4	of	of	ADP
taxlaw-2795	132	5	the	the	DET
taxlaw-2795	132	6	reliance	reliance	NOUN
taxlaw-2795	132	7	theory	theory	NOUN
taxlaw-2795	132	8	included	include	VERB
taxlaw-2795	132	9	the	the	DET
taxlaw-2795	132	10	following	following	NOUN
taxlaw-2795	132	11	:	:	PUNCT
taxlaw-2795	132	12	(	(	PUNCT
taxlaw-2795	132	13	1	1	X
taxlaw-2795	132	14	)	)	PUNCT
taxlaw-2795	132	15	the	the	DET
taxlaw-2795	132	16	extent	extent	NOUN
taxlaw-2795	132	17	of	of	ADP
taxlaw-2795	132	18	reliance	reliance	NOUN
taxlaw-2795	132	19	depends	depend	VERB
taxlaw-2795	132	20	on	on	ADP
taxlaw-2795	132	21	individual	individual	ADJ
taxlaw-2795	132	22	assessments	assessment	NOUN
taxlaw-2795	132	23	of	of	ADP
taxlaw-2795	132	24	the	the	DET
taxlaw-2795	132	25	probability	probability	NOUN
taxlaw-2795	132	26	of	of	ADP
taxlaw-2795	132	27	legal	legal	ADJ
taxlaw-2795	132	28	change	change	NOUN
taxlaw-2795	132	29	that	that	PRON
taxlaw-2795	132	30	can	can	AUX
taxlaw-2795	132	31	vary	vary	VERB
taxlaw-2795	132	32	from	from	ADP
taxlaw-2795	132	33	person	person	NOUN
taxlaw-2795	132	34	to	to	ADP
taxlaw-2795	132	35	person	person	NOUN
taxlaw-2795	132	36	and	and	CCONJ
taxlaw-2795	132	37	that	that	SCONJ
taxlaw-2795	132	38	in	in	ADP
taxlaw-2795	132	39	the	the	DET
taxlaw-2795	132	40	end	end	NOUN
taxlaw-2795	132	41	provide	provide	VERB
taxlaw-2795	132	42	no	no	DET
taxlaw-2795	132	43	stable	stable	ADJ
taxlaw-2795	132	44	benchmark	benchmark	NOUN
taxlaw-2795	132	45	for	for	ADP
taxlaw-2795	132	46	assessing	assess	VERB
taxlaw-2795	132	47	whether	whether	SCONJ
taxlaw-2795	132	48	the	the	DET
taxlaw-2795	132	49	reliance	reliance	NOUN
taxlaw-2795	132	50	is	be	AUX
taxlaw-2795	132	51	reasonable	reasonable	ADJ
taxlaw-2795	132	52	;	;	PUNCT
taxlaw-2795	132	53	(	(	PUNCT
taxlaw-2795	132	54	2	2	X
taxlaw-2795	132	55	)	)	PUNCT
taxlaw-2795	132	56	the	the	DET
taxlaw-2795	132	57	reasonableness	reasonableness	NOUN
taxlaw-2795	132	58	of	of	ADP
taxlaw-2795	132	59	reliance	reliance	NOUN
taxlaw-2795	132	60	depends	depend	VERB
taxlaw-2795	132	61	on	on	ADP
taxlaw-2795	132	62	developments	development	NOUN
taxlaw-2795	132	63	that	that	PRON
taxlaw-2795	132	64	change	change	VERB
taxlaw-2795	132	65	the	the	DET
taxlaw-2795	132	66	calculation	calculation	NOUN
taxlaw-2795	132	67	of	of	ADP
taxlaw-2795	132	68	whether	whether	SCONJ
taxlaw-2795	132	69	reliance	reliance	NOUN
taxlaw-2795	132	70	is	be	AUX
taxlaw-2795	132	71	reasonable	reasonable	ADJ
taxlaw-2795	132	72	;	;	PUNCT
taxlaw-2795	132	73	(	(	PUNCT
taxlaw-2795	132	74	3	3	X
taxlaw-2795	132	75	)	)	PUNCT
taxlaw-2795	132	76	apparently	apparently	ADV
taxlaw-2795	132	77	formal	formal	ADJ
taxlaw-2795	132	78	distinctions	distinction	NOUN
taxlaw-2795	132	79	(	(	PUNCT
taxlaw-2795	132	80	such	such	ADJ
taxlaw-2795	132	81	as	as	ADP
taxlaw-2795	132	82	whether	whether	SCONJ
taxlaw-2795	132	83	the	the	DET
taxlaw-2795	132	84	possibility	possibility	NOUN
taxlaw-2795	132	85	of	of	ADP
taxlaw-2795	132	86	future	future	ADJ
taxlaw-2795	132	87	repeal	repeal	NOUN
taxlaw-2795	132	88	is	be	AUX
taxlaw-2795	132	89	made	make	VERB
taxlaw-2795	132	90	express	express	ADJ
taxlaw-2795	132	91	or	or	CCONJ
taxlaw-2795	132	92	not	not	PART
taxlaw-2795	132	93	)	)	PUNCT
taxlaw-2795	132	94	in	in	ADP
taxlaw-2795	132	95	the	the	DET
taxlaw-2795	132	96	framing	framing	NOUN
taxlaw-2795	132	97	of	of	ADP
taxlaw-2795	132	98	legislation	legislation	NOUN
taxlaw-2795	132	99	can	can	AUX
taxlaw-2795	132	100	affect	affect	VERB
taxlaw-2795	132	101	the	the	DET
taxlaw-2795	132	102	reasonableness	reasonableness	NOUN
taxlaw-2795	132	103	of	of	ADP
taxlaw-2795	132	104	reliance	reliance	NOUN
taxlaw-2795	132	105	;	;	PUNCT
taxlaw-2795	132	106	(	(	PUNCT
taxlaw-2795	132	107	4	4	X
taxlaw-2795	132	108	)	)	PUNCT
taxlaw-2795	132	109	relief	relief	NOUN
taxlaw-2795	132	110	tends	tend	VERB
taxlaw-2795	132	111	to	to	PART
taxlaw-2795	132	112	protect	protect	VERB
taxlaw-2795	132	113	only	only	ADV
taxlaw-2795	132	114	a	a	DET
taxlaw-2795	132	115	subset	subset	NOUN
taxlaw-2795	132	116	of	of	ADP
taxlaw-2795	132	117	those	those	PRON
taxlaw-2795	132	118	who	who	PRON
taxlaw-2795	132	119	relied	rely	VERB
taxlaw-2795	132	120	on	on	ADP
taxlaw-2795	132	121	the	the	DET
taxlaw-2795	132	122	old	old	ADJ
taxlaw-2795	132	123	law	law	NOUN
taxlaw-2795	132	124	;	;	PUNCT
taxlaw-2795	132	125	and	and	CCONJ
taxlaw-2795	132	126	(	(	PUNCT
taxlaw-2795	132	127	5	5	X
taxlaw-2795	132	128	)	)	PUNCT
taxlaw-2795	132	129	individual	individual	ADJ
taxlaw-2795	132	130	reliance	reliance	NOUN
taxlaw-2795	132	131	on	on	ADP
taxlaw-2795	132	132	the	the	DET
taxlaw-2795	132	133	possibility	possibility	NOUN
taxlaw-2795	132	134	that	that	SCONJ
taxlaw-2795	132	135	a	a	DET
taxlaw-2795	132	136	provision	provision	NOUN
taxlaw-2795	132	137	will	will	AUX
taxlaw-2795	132	138	be	be	AUX
taxlaw-2795	132	139	enacted	enact	VERB
taxlaw-2795	132	140	does	do	AUX
taxlaw-2795	132	141	not	not	PART
taxlaw-2795	132	142	seem	seem	VERB
taxlaw-2795	132	143	different	different	ADJ
taxlaw-2795	132	144	from	from	ADP
taxlaw-2795	132	145	reliance	reliance	NOUN
taxlaw-2795	132	146	on	on	ADP
taxlaw-2795	132	147	a	a	DET
taxlaw-2795	132	148	provision	provision	NOUN
taxlaw-2795	132	149	that	that	PRON
taxlaw-2795	132	150	is	be	AUX
taxlaw-2795	132	151	enacted	enact	VERB
taxlaw-2795	132	152	and	and	CCONJ
taxlaw-2795	132	153	then	then	ADV
taxlaw-2795	132	154	quickly	quickly	ADV
taxlaw-2795	132	155	repealed	repeal	VERB
taxlaw-2795	132	156	,	,	PUNCT
taxlaw-2795	132	157	yet	yet	CCONJ
taxlaw-2795	132	158	reliance	reliance	NOUN
taxlaw-2795	132	159	in	in	ADP
taxlaw-2795	132	160	the	the	DET
taxlaw-2795	132	161	former	former	ADJ
taxlaw-2795	132	162	case	case	NOUN
taxlaw-2795	132	163	does	do	AUX
taxlaw-2795	132	164	not	not	PART
taxlaw-2795	132	165	entitle	entitle	VERB
taxlaw-2795	132	166	individuals	individual	NOUN
taxlaw-2795	132	167	to	to	PART
taxlaw-2795	132	168	relief	relief	NOUN
taxlaw-2795	132	169	when	when	SCONJ
taxlaw-2795	132	170	the	the	DET
taxlaw-2795	132	171	provision	provision	NOUN
taxlaw-2795	132	172	is	be	AUX
taxlaw-2795	132	173	not	not	PART
taxlaw-2795	132	174	enacted	enact	VERB
taxlaw-2795	132	175	.	.	PUNCT
taxlaw-2795	133	1	graetz	graetz	NOUN
taxlaw-2795	133	2	,	,	PUNCT
taxlaw-2795	133	3	legal	legal	ADJ
taxlaw-2795	133	4	transitions	transition	NOUN
taxlaw-2795	133	5	,	,	PUNCT
taxlaw-2795	133	6	supra	supra	PROPN
taxlaw-2795	133	7	note	note	NOUN
taxlaw-2795	133	8	1	1	NUM
taxlaw-2795	133	9	,	,	PUNCT
taxlaw-2795	133	10	at	at	ADP
taxlaw-2795	133	11	74–78	74–78	NUM
taxlaw-2795	133	12	.	.	PUNCT
taxlaw-2795	134	1	128	128	NUM
taxlaw-2795	134	2	columbia	columbia	PROPN
taxlaw-2795	134	3	jour'al	jour'al	PROPN
taxlaw-2795	134	4	of	of	ADP
taxlaw-2795	134	5	tax	tax	NOUN
taxlaw-2795	134	6	law	law	NOUN
taxlaw-2795	134	7	[	[	X
taxlaw-2795	134	8	vol	vol	NOUN
taxlaw-2795	134	9	.	.	PUNCT
taxlaw-2795	134	10	1:120	1:120	NUM
taxlaw-2795	134	11	the	the	DET
taxlaw-2795	134	12	notion	notion	NOUN
taxlaw-2795	134	13	that	that	SCONJ
taxlaw-2795	134	14	legal	legal	ADJ
taxlaw-2795	134	15	change	change	NOUN
taxlaw-2795	134	16	that	that	PRON
taxlaw-2795	134	17	was	be	AUX
taxlaw-2795	134	18	expressly	expressly	ADV
taxlaw-2795	134	19	directed	direct	VERB
taxlaw-2795	134	20	at	at	ADP
taxlaw-2795	134	21	past	past	ADJ
taxlaw-2795	134	22	conduct	conduct	NOUN
taxlaw-2795	134	23	(	(	PUNCT
taxlaw-2795	134	24	socalled	socalled	ADJ
taxlaw-2795	134	25	nominal	nominal	ADJ
taxlaw-2795	134	26	retroactivity	retroactivity	NOUN
taxlaw-2795	134	27	)	)	PUNCT
taxlaw-2795	134	28	differed	differ	VERB
taxlaw-2795	134	29	categorically	categorically	ADV
taxlaw-2795	134	30	from	from	ADP
taxlaw-2795	134	31	legal	legal	ADJ
taxlaw-2795	134	32	change	change	NOUN
taxlaw-2795	134	33	that	that	PRON
taxlaw-2795	134	34	was	be	AUX
taxlaw-2795	134	35	only	only	ADV
taxlaw-2795	134	36	“	"	PUNCT
taxlaw-2795	134	37	forward	forward	ADV
taxlaw-2795	134	38	looking	looking	NOUN
taxlaw-2795	134	39	”	"	PUNCT
taxlaw-2795	134	40	seemed	seem	VERB
taxlaw-2795	134	41	mistaken	mistaken	ADJ
taxlaw-2795	134	42	.	.	PUNCT
taxlaw-2795	135	1	if	if	SCONJ
taxlaw-2795	135	2	a	a	DET
taxlaw-2795	135	3	forward	forward	ADV
taxlaw-2795	135	4	-	-	PUNCT
taxlaw-2795	135	5	looking	look	VERB
taxlaw-2795	135	6	,	,	PUNCT
taxlaw-2795	135	7	ungrandfathered	ungrandfathered	ADJ
taxlaw-2795	135	8	repeal	repeal	NOUN
taxlaw-2795	135	9	of	of	ADP
taxlaw-2795	135	10	the	the	DET
taxlaw-2795	135	11	municipal	municipal	ADJ
taxlaw-2795	135	12	bond	bond	NOUN
taxlaw-2795	135	13	interest	interest	NOUN
taxlaw-2795	135	14	exclusion	exclusion	NOUN
taxlaw-2795	135	15	has	have	VERB
taxlaw-2795	135	16	nearly	nearly	ADV
taxlaw-2795	135	17	as	as	ADV
taxlaw-2795	135	18	great	great	ADJ
taxlaw-2795	135	19	an	an	DET
taxlaw-2795	135	20	effect	effect	NOUN
taxlaw-2795	135	21	on	on	ADP
taxlaw-2795	135	22	a	a	DET
taxlaw-2795	135	23	purchaser	purchaser	NOUN
taxlaw-2795	135	24	who	who	PRON
taxlaw-2795	135	25	bought	buy	VERB
taxlaw-2795	135	26	a	a	DET
taxlaw-2795	135	27	30	30	NUM
taxlaw-2795	135	28	-	-	PUNCT
taxlaw-2795	135	29	year	year	NOUN
taxlaw-2795	135	30	municipal	municipal	ADJ
taxlaw-2795	135	31	bond	bond	NOUN
taxlaw-2795	135	32	in	in	ADP
taxlaw-2795	135	33	the	the	DET
taxlaw-2795	135	34	year	year	NOUN
taxlaw-2795	135	35	before	before	ADP
taxlaw-2795	135	36	repeal	repeal	NOUN
taxlaw-2795	135	37	as	as	SCONJ
taxlaw-2795	135	38	would	would	AUX
taxlaw-2795	135	39	an	an	DET
taxlaw-2795	135	40	expressly	expressly	ADV
taxlaw-2795	135	41	retroactive	retroactive	ADJ
taxlaw-2795	135	42	repeal	repeal	NOUN
taxlaw-2795	135	43	,	,	PUNCT
taxlaw-2795	135	44	the	the	DET
taxlaw-2795	135	45	only	only	ADJ
taxlaw-2795	135	46	difference	difference	NOUN
taxlaw-2795	135	47	between	between	ADP
taxlaw-2795	135	48	the	the	DET
taxlaw-2795	135	49	two	two	NUM
taxlaw-2795	135	50	types	type	NOUN
taxlaw-2795	135	51	of	of	ADP
taxlaw-2795	135	52	transition	transition	NOUN
taxlaw-2795	135	53	would	would	AUX
taxlaw-2795	135	54	seem	seem	VERB
taxlaw-2795	135	55	to	to	PART
taxlaw-2795	135	56	be	be	AUX
taxlaw-2795	135	57	in	in	ADP
taxlaw-2795	135	58	degree	degree	NOUN
taxlaw-2795	135	59	.	.	PUNCT
taxlaw-2795	136	1	the	the	DET
taxlaw-2795	136	2	victim	victim	NOUN
taxlaw-2795	136	3	of	of	ADP
taxlaw-2795	136	4	nominally	nominally	ADV
taxlaw-2795	136	5	retroactive	retroactive	ADJ
taxlaw-2795	136	6	repeal	repeal	NOUN
taxlaw-2795	136	7	suffers	suffer	VERB
taxlaw-2795	136	8	a	a	DET
taxlaw-2795	136	9	loss	loss	NOUN
taxlaw-2795	136	10	of	of	ADP
taxlaw-2795	136	11	all	all	DET
taxlaw-2795	136	12	30	30	NUM
taxlaw-2795	136	13	years	year	NOUN
taxlaw-2795	136	14	of	of	ADP
taxlaw-2795	136	15	exclusion	exclusion	NOUN
taxlaw-2795	136	16	of	of	ADP
taxlaw-2795	136	17	interest	interest	NOUN
taxlaw-2795	136	18	on	on	ADP
taxlaw-2795	136	19	the	the	DET
taxlaw-2795	136	20	bond	bond	NOUN
taxlaw-2795	136	21	,	,	PUNCT
taxlaw-2795	136	22	while	while	SCONJ
taxlaw-2795	136	23	the	the	DET
taxlaw-2795	136	24	victim	victim	NOUN
taxlaw-2795	136	25	of	of	ADP
taxlaw-2795	136	26	the	the	DET
taxlaw-2795	136	27	nominally	nominally	ADV
taxlaw-2795	136	28	prospective	prospective	ADJ
taxlaw-2795	136	29	repeal	repeal	NOUN
taxlaw-2795	136	30	loses	lose	VERB
taxlaw-2795	136	31	just	just	ADV
taxlaw-2795	136	32	29	29	NUM
taxlaw-2795	136	33	years	year	NOUN
taxlaw-2795	136	34	–	–	PUNCT
taxlaw-2795	136	35	a	a	DET
taxlaw-2795	136	36	difference	difference	NOUN
taxlaw-2795	136	37	of	of	ADP
taxlaw-2795	136	38	but	but	CCONJ
taxlaw-2795	136	39	three	three	NUM
taxlaw-2795	136	40	percent	percent	NOUN
taxlaw-2795	136	41	.	.	PUNCT
taxlaw-2795	137	1	graetz	graetz	PROPN
taxlaw-2795	137	2	observed	observe	VERB
taxlaw-2795	137	3	that	that	SCONJ
taxlaw-2795	137	4	it	it	PRON
taxlaw-2795	137	5	is	be	AUX
taxlaw-2795	137	6	hard	hard	ADJ
taxlaw-2795	137	7	to	to	PART
taxlaw-2795	137	8	see	see	VERB
taxlaw-2795	137	9	why	why	SCONJ
taxlaw-2795	137	10	this	this	DET
taxlaw-2795	137	11	difference	difference	NOUN
taxlaw-2795	137	12	ought	ought	AUX
taxlaw-2795	137	13	to	to	PART
taxlaw-2795	137	14	matter	matter	VERB
taxlaw-2795	137	15	all	all	DET
taxlaw-2795	137	16	that	that	PRON
taxlaw-2795	137	17	much	much	ADJ
taxlaw-2795	137	18	in	in	ADP
taxlaw-2795	137	19	analyzing	analyze	VERB
taxlaw-2795	137	20	the	the	DET
taxlaw-2795	137	21	effective	effective	ADJ
taxlaw-2795	137	22	dates	date	NOUN
taxlaw-2795	137	23	of	of	ADP
taxlaw-2795	137	24	new	new	ADJ
taxlaw-2795	137	25	rules.24	rules.24	NOUN
taxlaw-2795	137	26	as	as	ADP
taxlaw-2795	137	27	a	a	DET
taxlaw-2795	137	28	consequence	consequence	NOUN
taxlaw-2795	137	29	,	,	PUNCT
taxlaw-2795	137	30	in	in	ADP
taxlaw-2795	137	31	thinking	think	VERB
taxlaw-2795	137	32	about	about	ADP
taxlaw-2795	137	33	possible	possible	ADJ
taxlaw-2795	137	34	transition	transition	NOUN
taxlaw-2795	137	35	rules	rule	NOUN
taxlaw-2795	137	36	,	,	PUNCT
taxlaw-2795	137	37	there	there	PRON
taxlaw-2795	137	38	was	be	VERB
taxlaw-2795	137	39	no	no	DET
taxlaw-2795	137	40	reason	reason	NOUN
taxlaw-2795	137	41	in	in	ADP
taxlaw-2795	137	42	principle	principle	NOUN
taxlaw-2795	137	43	why	why	SCONJ
taxlaw-2795	137	44	new	new	ADJ
taxlaw-2795	137	45	rules	rule	NOUN
taxlaw-2795	137	46	might	might	AUX
taxlaw-2795	137	47	not	not	PART
taxlaw-2795	137	48	take	take	VERB
taxlaw-2795	137	49	effect	effect	NOUN
taxlaw-2795	137	50	immediately	immediately	ADV
taxlaw-2795	137	51	,	,	PUNCT
taxlaw-2795	137	52	and	and	CCONJ
taxlaw-2795	137	53	even	even	ADV
taxlaw-2795	137	54	in	in	ADP
taxlaw-2795	137	55	some	some	DET
taxlaw-2795	137	56	cases	case	NOUN
taxlaw-2795	137	57	retroactively	retroactively	ADV
taxlaw-2795	137	58	,	,	PUNCT
taxlaw-2795	137	59	even	even	ADV
taxlaw-2795	137	60	if	if	SCONJ
taxlaw-2795	137	61	the	the	DET
taxlaw-2795	137	62	rules	rule	NOUN
taxlaw-2795	137	63	were	be	AUX
taxlaw-2795	137	64	“	"	PUNCT
taxlaw-2795	137	65	legislative	legislative	ADJ
taxlaw-2795	137	66	”	"	PUNCT
taxlaw-2795	137	67	rather	rather	ADV
taxlaw-2795	137	68	than	than	ADP
taxlaw-2795	137	69	judicial	judicial	ADJ
taxlaw-2795	137	70	,	,	PUNCT
taxlaw-2795	137	71	or	or	CCONJ
taxlaw-2795	137	72	articulations	articulation	NOUN
taxlaw-2795	137	73	of	of	ADP
taxlaw-2795	137	74	“	"	PUNCT
taxlaw-2795	137	75	policy	policy	NOUN
taxlaw-2795	137	76	”	"	PUNCT
taxlaw-2795	137	77	rather	rather	ADV
taxlaw-2795	137	78	than	than	ADP
taxlaw-2795	137	79	mere	mere	ADJ
taxlaw-2795	137	80	interpretations	interpretation	NOUN
taxlaw-2795	137	81	.	.	PUNCT
taxlaw-2795	138	1	stated	state	VERB
taxlaw-2795	138	2	otherwise	otherwise	ADV
taxlaw-2795	138	3	,	,	PUNCT
taxlaw-2795	138	4	if	if	SCONJ
taxlaw-2795	138	5	any	any	DET
taxlaw-2795	138	6	change	change	NOUN
taxlaw-2795	138	7	other	other	ADJ
taxlaw-2795	138	8	than	than	ADP
taxlaw-2795	138	9	one	one	NUM
taxlaw-2795	138	10	that	that	PRON
taxlaw-2795	138	11	occurs	occur	VERB
taxlaw-2795	138	12	so	so	ADV
taxlaw-2795	138	13	far	far	ADV
taxlaw-2795	138	14	in	in	ADP
taxlaw-2795	138	15	the	the	DET
taxlaw-2795	138	16	future	future	NOUN
taxlaw-2795	138	17	that	that	PRON
taxlaw-2795	138	18	all	all	DET
taxlaw-2795	138	19	pre	pre	ADJ
taxlaw-2795	138	20	-	-	ADJ
taxlaw-2795	138	21	change	change	ADJ
taxlaw-2795	138	22	reliance	reliance	NOUN
taxlaw-2795	138	23	interests	interest	NOUN
taxlaw-2795	138	24	are	be	AUX
taxlaw-2795	138	25	protected	protect	VERB
taxlaw-2795	138	26	raises	raise	VERB
taxlaw-2795	138	27	a	a	DET
taxlaw-2795	138	28	retroactivity	retroactivity	NOUN
taxlaw-2795	138	29	concern	concern	NOUN
taxlaw-2795	138	30	,	,	PUNCT
taxlaw-2795	138	31	it	it	PRON
taxlaw-2795	138	32	would	would	AUX
taxlaw-2795	138	33	appear	appear	VERB
taxlaw-2795	138	34	that	that	SCONJ
taxlaw-2795	138	35	we	we	PRON
taxlaw-2795	138	36	are	be	AUX
taxlaw-2795	138	37	already	already	ADV
taxlaw-2795	138	38	committed	commit	VERB
taxlaw-2795	138	39	to	to	ADP
taxlaw-2795	138	40	retroactivity	retroactivity	NOUN
taxlaw-2795	138	41	in	in	ADP
taxlaw-2795	138	42	legal	legal	ADJ
taxlaw-2795	138	43	change	change	NOUN
taxlaw-2795	138	44	even	even	ADV
taxlaw-2795	138	45	when	when	SCONJ
taxlaw-2795	138	46	the	the	DET
taxlaw-2795	138	47	new	new	ADJ
taxlaw-2795	138	48	rule	rule	NOUN
taxlaw-2795	138	49	is	be	AUX
taxlaw-2795	138	50	prospective	prospective	ADJ
taxlaw-2795	138	51	only	only	ADV
taxlaw-2795	138	52	.	.	PUNCT
taxlaw-2795	139	1	therefore	therefore	ADV
taxlaw-2795	139	2	,	,	PUNCT
taxlaw-2795	139	3	we	we	PRON
taxlaw-2795	139	4	should	should	AUX
taxlaw-2795	139	5	not	not	PART
taxlaw-2795	139	6	be	be	AUX
taxlaw-2795	139	7	especially	especially	ADV
taxlaw-2795	139	8	solicitous	solicitous	ADJ
taxlaw-2795	139	9	of	of	ADP
taxlaw-2795	139	10	parties	party	NOUN
taxlaw-2795	139	11	who	who	PRON
taxlaw-2795	139	12	bear	bear	VERB
taxlaw-2795	139	13	transition	transition	NOUN
taxlaw-2795	139	14	costs	cost	NOUN
taxlaw-2795	139	15	because	because	SCONJ
taxlaw-2795	139	16	the	the	DET
taxlaw-2795	139	17	law	law	NOUN
taxlaw-2795	139	18	changes	change	VERB
taxlaw-2795	139	19	.	.	PUNCT
taxlaw-2795	140	1	subsequent	subsequent	ADJ
taxlaw-2795	140	2	commentary	commentary	NOUN
taxlaw-2795	140	3	has	have	AUX
taxlaw-2795	140	4	generally	generally	ADV
taxlaw-2795	140	5	carried	carry	VERB
taxlaw-2795	140	6	forward	forward	ADV
taxlaw-2795	140	7	graetz	graetz	PROPN
taxlaw-2795	140	8	’s	’s	PART
taxlaw-2795	140	9	observations	observation	NOUN
taxlaw-2795	140	10	as	as	ADP
taxlaw-2795	140	11	a	a	DET
taxlaw-2795	140	12	basis	basis	NOUN
taxlaw-2795	140	13	on	on	ADP
taxlaw-2795	140	14	which	which	PRON
taxlaw-2795	140	15	to	to	PART
taxlaw-2795	140	16	make	make	VERB
taxlaw-2795	140	17	the	the	DET
taxlaw-2795	140	18	case	case	NOUN
taxlaw-2795	140	19	against	against	ADP
taxlaw-2795	140	20	a	a	DET
taxlaw-2795	140	21	norm	norm	NOUN
taxlaw-2795	140	22	of	of	ADP
taxlaw-2795	140	23	extensive	extensive	ADJ
taxlaw-2795	140	24	transition	transition	NOUN
taxlaw-2795	140	25	relief.25	relief.25	NOUN
taxlaw-2795	140	26	equally	equally	ADV
taxlaw-2795	140	27	significantly	significantly	ADV
taxlaw-2795	140	28	,	,	PUNCT
taxlaw-2795	140	29	scholars	scholar	NOUN
taxlaw-2795	140	30	have	have	AUX
taxlaw-2795	140	31	appropriated	appropriate	VERB
taxlaw-2795	140	32	graetz	graetz	NOUN
taxlaw-2795	140	33	’s	’s	PART
taxlaw-2795	140	34	analogy	analogy	NOUN
taxlaw-2795	140	35	of	of	ADP
taxlaw-2795	140	36	legal	legal	ADJ
taxlaw-2795	140	37	transitions	transition	NOUN
taxlaw-2795	140	38	to	to	ADP
taxlaw-2795	140	39	other	other	ADJ
taxlaw-2795	140	40	market	market	NOUN
taxlaw-2795	140	41	-	-	PUNCT
taxlaw-2795	140	42	based	base	VERB
taxlaw-2795	140	43	changes	change	NOUN
taxlaw-2795	140	44	as	as	ADP
taxlaw-2795	140	45	a	a	DET
taxlaw-2795	140	46	basis	basis	NOUN
taxlaw-2795	140	47	upon	upon	SCONJ
taxlaw-2795	140	48	which	which	PRON
taxlaw-2795	140	49	to	to	PART
taxlaw-2795	140	50	expand	expand	VERB
taxlaw-2795	140	51	the	the	DET
taxlaw-2795	140	52	analysis	analysis	NOUN
taxlaw-2795	140	53	to	to	ADP
taxlaw-2795	140	54	all	all	DET
taxlaw-2795	140	55	forms	form	NOUN
taxlaw-2795	140	56	of	of	ADP
taxlaw-2795	140	57	legal	legal	ADJ
taxlaw-2795	140	58	change	change	NOUN
taxlaw-2795	140	59	.	.	PUNCT
taxlaw-2795	141	1	for	for	ADP
taxlaw-2795	141	2	example	example	NOUN
taxlaw-2795	141	3	,	,	PUNCT
taxlaw-2795	141	4	louis	louis	PROPN
taxlaw-2795	141	5	kaplow	kaplow	NOUN
taxlaw-2795	141	6	describes	describe	VERB
taxlaw-2795	141	7	a	a	DET
taxlaw-2795	141	8	legal	legal	ADJ
taxlaw-2795	141	9	transition	transition	NOUN
taxlaw-2795	141	10	as	as	ADP
taxlaw-2795	141	11	any	any	DET
taxlaw-2795	141	12	unanticipated	unanticipated	ADJ
taxlaw-2795	141	13	change	change	NOUN
taxlaw-2795	141	14	in	in	ADP
taxlaw-2795	141	15	the	the	DET
taxlaw-2795	141	16	expected	expect	VERB
taxlaw-2795	141	17	value	value	NOUN
taxlaw-2795	141	18	of	of	ADP
taxlaw-2795	141	19	legal	legal	ADJ
taxlaw-2795	141	20	entitlements	entitlement	NOUN
taxlaw-2795	141	21	that	that	PRON
taxlaw-2795	141	22	results	result	VERB
taxlaw-2795	141	23	from	from	ADP
taxlaw-2795	141	24	government	government	NOUN
taxlaw-2795	141	25	action.26	action.26	PROPN
taxlaw-2795	141	26	under	under	ADP
taxlaw-2795	141	27	this	this	DET
taxlaw-2795	141	28	definition	definition	NOUN
taxlaw-2795	141	29	,	,	PUNCT
taxlaw-2795	141	30	legal	legal	ADJ
taxlaw-2795	141	31	transitions	transition	NOUN
taxlaw-2795	141	32	include	include	VERB
taxlaw-2795	141	33	not	not	PART
taxlaw-2795	141	34	only	only	ADV
taxlaw-2795	141	35	changes	change	NOUN
taxlaw-2795	141	36	to	to	ADP
taxlaw-2795	141	37	positive	positive	ADJ
taxlaw-2795	141	38	law	law	NOUN
taxlaw-2795	141	39	,	,	PUNCT
taxlaw-2795	141	40	but	but	CCONJ
taxlaw-2795	141	41	also	also	ADV
taxlaw-2795	141	42	judicial	judicial	ADJ
taxlaw-2795	141	43	and	and	CCONJ
taxlaw-2795	141	44	administrative	administrative	ADJ
taxlaw-2795	141	45	24	24	NUM
taxlaw-2795	141	46	.	.	PUNCT
taxlaw-2795	142	1	see	see	VERB
taxlaw-2795	142	2	graetz	graetz	NOUN
taxlaw-2795	142	3	,	,	PUNCT
taxlaw-2795	142	4	legal	legal	ADJ
taxlaw-2795	142	5	transitions	transition	NOUN
taxlaw-2795	142	6	,	,	PUNCT
taxlaw-2795	142	7	supra	supra	PROPN
taxlaw-2795	142	8	note	note	NOUN
taxlaw-2795	142	9	1	1	NUM
taxlaw-2795	142	10	,	,	PUNCT
taxlaw-2795	142	11	at	at	ADP
taxlaw-2795	142	12	49–50	49–50	NOUN
taxlaw-2795	142	13	.	.	PUNCT
taxlaw-2795	143	1	25	25	NUM
taxlaw-2795	143	2	.	.	PUNCT
taxlaw-2795	144	1	see	see	VERB
taxlaw-2795	144	2	logue	logue	NOUN
taxlaw-2795	144	3	,	,	PUNCT
taxlaw-2795	144	4	legal	legal	ADJ
taxlaw-2795	144	5	transitions	transition	NOUN
taxlaw-2795	144	6	,	,	PUNCT
taxlaw-2795	144	7	supra	supra	PROPN
taxlaw-2795	144	8	note	note	NOUN
taxlaw-2795	144	9	3	3	NUM
taxlaw-2795	144	10	,	,	PUNCT
taxlaw-2795	144	11	at	at	ADP
taxlaw-2795	144	12	216–20	216–20	NUM
taxlaw-2795	144	13	(	(	PUNCT
taxlaw-2795	144	14	reviewing	review	VERB
taxlaw-2795	144	15	the	the	DET
taxlaw-2795	144	16	new	new	ADJ
taxlaw-2795	144	17	view	view	NOUN
taxlaw-2795	144	18	approach	approach	NOUN
taxlaw-2795	144	19	to	to	ADP
taxlaw-2795	144	20	legal	legal	ADJ
taxlaw-2795	144	21	transitions	transition	NOUN
taxlaw-2795	144	22	)	)	PUNCT
taxlaw-2795	144	23	.	.	PUNCT
taxlaw-2795	145	1	26	26	NUM
taxlaw-2795	145	2	.	.	X
taxlaw-2795	146	1	see	see	VERB
taxlaw-2795	146	2	kaplow	kaplow	NOUN
taxlaw-2795	146	3	,	,	PUNCT
taxlaw-2795	146	4	economic	economic	ADJ
taxlaw-2795	146	5	analysis	analysis	NOUN
taxlaw-2795	146	6	,	,	PUNCT
taxlaw-2795	146	7	supra	supra	PROPN
taxlaw-2795	146	8	note	note	NOUN
taxlaw-2795	146	9	1	1	NUM
taxlaw-2795	146	10	,	,	PUNCT
taxlaw-2795	146	11	at	at	ADP
taxlaw-2795	146	12	517	517	NUM
taxlaw-2795	146	13	.	.	PUNCT
taxlaw-2795	147	1	the	the	DET
taxlaw-2795	147	2	“	"	PUNCT
taxlaw-2795	147	3	government	government	NOUN
taxlaw-2795	147	4	action	action	NOUN
taxlaw-2795	147	5	”	"	PUNCT
taxlaw-2795	147	6	qualification	qualification	NOUN
taxlaw-2795	147	7	is	be	AUX
taxlaw-2795	147	8	arguably	arguably	ADV
taxlaw-2795	147	9	not	not	PART
taxlaw-2795	147	10	explicit	explicit	ADJ
taxlaw-2795	147	11	,	,	PUNCT
taxlaw-2795	147	12	though	though	SCONJ
taxlaw-2795	147	13	kaplow	kaplow	NOUN
taxlaw-2795	147	14	discusses	discuss	VERB
taxlaw-2795	147	15	it	it	PRON
taxlaw-2795	147	16	at	at	ADP
taxlaw-2795	147	17	various	various	ADJ
taxlaw-2795	147	18	points	point	NOUN
taxlaw-2795	147	19	in	in	ADP
taxlaw-2795	147	20	the	the	DET
taxlaw-2795	147	21	exposition	exposition	NOUN
taxlaw-2795	147	22	.	.	PUNCT
taxlaw-2795	148	1	see	see	VERB
taxlaw-2795	148	2	,	,	PUNCT
taxlaw-2795	148	3	e.g.	e.g.	ADV
taxlaw-2795	148	4	,	,	PUNCT
taxlaw-2795	148	5	i	i	PRON
taxlaw-2795	148	6	d.	d.	PROPN
taxlaw-2795	148	7	at	at	ADP
taxlaw-2795	148	8	517–18	517–18	PROPN
taxlaw-2795	148	9	(	(	PUNCT
taxlaw-2795	148	10	discussing	discuss	VERB
taxlaw-2795	148	11	changes	change	NOUN
taxlaw-2795	148	12	in	in	ADP
taxlaw-2795	148	13	“	"	PUNCT
taxlaw-2795	148	14	government	government	NOUN
taxlaw-2795	148	15	policy	policy	NOUN
taxlaw-2795	148	16	”	"	PUNCT
taxlaw-2795	148	17	)	)	PUNCT
taxlaw-2795	148	18	.	.	PUNCT
taxlaw-2795	149	1	further	far	ADV
taxlaw-2795	149	2	,	,	PUNCT
taxlaw-2795	149	3	if	if	SCONJ
taxlaw-2795	149	4	the	the	DET
taxlaw-2795	149	5	qualification	qualification	NOUN
taxlaw-2795	149	6	is	be	AUX
taxlaw-2795	149	7	not	not	PART
taxlaw-2795	149	8	assumed	assume	VERB
taxlaw-2795	149	9	,	,	PUNCT
taxlaw-2795	149	10	it	it	PRON
taxlaw-2795	149	11	becomes	become	VERB
taxlaw-2795	149	12	impossible	impossible	ADJ
taxlaw-2795	149	13	to	to	PART
taxlaw-2795	149	14	distinguish	distinguish	VERB
taxlaw-2795	149	15	legal	legal	ADJ
taxlaw-2795	149	16	transitions	transition	NOUN
taxlaw-2795	149	17	from	from	ADP
taxlaw-2795	149	18	other	other	ADJ
taxlaw-2795	149	19	kinds	kind	NOUN
taxlaw-2795	149	20	of	of	ADP
taxlaw-2795	149	21	transitions	transition	NOUN
taxlaw-2795	149	22	or	or	CCONJ
taxlaw-2795	149	23	events	event	NOUN
taxlaw-2795	149	24	,	,	PUNCT
taxlaw-2795	149	25	such	such	ADJ
taxlaw-2795	149	26	as	as	ADP
taxlaw-2795	149	27	those	those	PRON
taxlaw-2795	149	28	brought	bring	VERB
taxlaw-2795	149	29	about	about	ADP
taxlaw-2795	149	30	by	by	ADP
taxlaw-2795	149	31	private	private	ADJ
taxlaw-2795	149	32	actors	actor	NOUN
taxlaw-2795	149	33	.	.	PUNCT
taxlaw-2795	150	1	for	for	ADP
taxlaw-2795	150	2	a	a	DET
taxlaw-2795	150	3	criticism	criticism	NOUN
taxlaw-2795	150	4	of	of	ADP
taxlaw-2795	150	5	the	the	DET
taxlaw-2795	150	6	definition	definition	NOUN
taxlaw-2795	150	7	as	as	ADP
taxlaw-2795	150	8	overbroad	overbroad	NOUN
taxlaw-2795	150	9	to	to	ADP
taxlaw-2795	150	10	the	the	DET
taxlaw-2795	150	11	point	point	NOUN
taxlaw-2795	150	12	of	of	ADP
taxlaw-2795	150	13	including	include	VERB
taxlaw-2795	150	14	virtually	virtually	ADV
taxlaw-2795	150	15	all	all	PRON
taxlaw-2795	150	16	activity	activity	NOUN
taxlaw-2795	150	17	that	that	PRON
taxlaw-2795	150	18	takes	take	VERB
taxlaw-2795	150	19	place	place	NOUN
taxlaw-2795	150	20	or	or	CCONJ
taxlaw-2795	150	21	has	have	VERB
taxlaw-2795	150	22	consequences	consequence	NOUN
taxlaw-2795	150	23	over	over	ADP
taxlaw-2795	150	24	time	time	NOUN
taxlaw-2795	150	25	,	,	PUNCT
taxlaw-2795	150	26	see	see	VERB
taxlaw-2795	150	27	frederick	frederick	PROPN
taxlaw-2795	150	28	schauer	schauer	NOUN
taxlaw-2795	150	29	,	,	PUNCT
taxlaw-2795	150	30	legal	legal	ADJ
taxlaw-2795	150	31	development	development	NOUN
taxlaw-2795	150	32	and	and	CCONJ
taxlaw-2795	150	33	the	the	DET
taxlaw-2795	150	34	problem	problem	NOUN
taxlaw-2795	150	35	of	of	ADP
taxlaw-2795	150	36	systemic	systemic	ADJ
taxlaw-2795	150	37	transition	transition	NOUN
taxlaw-2795	150	38	,	,	PUNCT
taxlaw-2795	150	39	13	13	NUM
taxlaw-2795	150	40	j.	j.	PROPN
taxlaw-2795	150	41	contemp	contemp	PROPN
taxlaw-2795	150	42	.	.	PUNCT
taxlaw-2795	151	1	legal	legal	ADJ
taxlaw-2795	151	2	issues	issue	NOUN
taxlaw-2795	151	3	261	261	NUM
taxlaw-2795	151	4	,	,	PUNCT
taxlaw-2795	151	5	263–65	263–65	NUM
taxlaw-2795	151	6	(	(	PUNCT
taxlaw-2795	151	7	2003	2003	NUM
taxlaw-2795	151	8	)	)	PUNCT
taxlaw-2795	151	9	.	.	PUNCT
taxlaw-2795	152	1	see	see	VERB
taxlaw-2795	152	2	also	also	ADV
taxlaw-2795	152	3	discussion	discussion	NOUN
taxlaw-2795	152	4	infra	infra	NOUN
taxlaw-2795	152	5	part	part	NOUN
taxlaw-2795	152	6	iii.a	iii.a	PROPN
taxlaw-2795	152	7	.	.	PUNCT
taxlaw-2795	153	1	2010	2010	NUM
taxlaw-2795	153	2	]	]	X
taxlaw-2795	154	1	legal	legal	ADJ
taxlaw-2795	154	2	tra'sitio	tra'sitio	NOUN
taxlaw-2795	154	3	's	's	PART
taxlaw-2795	154	4	129	129	NUM
taxlaw-2795	154	5	decisions	decision	NOUN
taxlaw-2795	154	6	,	,	PUNCT
taxlaw-2795	154	7	executive	executive	ADJ
taxlaw-2795	154	8	actions	action	NOUN
taxlaw-2795	154	9	,	,	PUNCT
taxlaw-2795	154	10	and	and	CCONJ
taxlaw-2795	154	11	even	even	ADV
taxlaw-2795	154	12	statements	statement	NOUN
taxlaw-2795	154	13	of	of	ADP
taxlaw-2795	154	14	policy	policy	NOUN
taxlaw-2795	154	15	,	,	PUNCT
taxlaw-2795	154	16	as	as	ADV
taxlaw-2795	154	17	long	long	ADV
taxlaw-2795	154	18	as	as	ADP
taxlaw-2795	154	19	,	,	PUNCT
taxlaw-2795	154	20	in	in	ADP
taxlaw-2795	154	21	each	each	DET
taxlaw-2795	154	22	case	case	NOUN
taxlaw-2795	154	23	,	,	PUNCT
taxlaw-2795	154	24	they	they	PRON
taxlaw-2795	154	25	were	be	AUX
taxlaw-2795	154	26	not	not	PART
taxlaw-2795	154	27	fully	fully	ADV
taxlaw-2795	154	28	anticipated	anticipate	VERB
taxlaw-2795	154	29	before	before	SCONJ
taxlaw-2795	154	30	they	they	PRON
taxlaw-2795	154	31	became	become	VERB
taxlaw-2795	154	32	effective.27	effective.27	ADJ
taxlaw-2795	154	33	further	far	ADV
taxlaw-2795	154	34	,	,	PUNCT
taxlaw-2795	154	35	because	because	SCONJ
taxlaw-2795	154	36	the	the	DET
taxlaw-2795	154	37	definition	definition	NOUN
taxlaw-2795	154	38	includes	include	VERB
taxlaw-2795	154	39	resolution	resolution	NOUN
taxlaw-2795	154	40	of	of	ADP
taxlaw-2795	154	41	any	any	DET
taxlaw-2795	154	42	uncertainty	uncertainty	NOUN
taxlaw-2795	154	43	(	(	PUNCT
taxlaw-2795	154	44	or	or	CCONJ
taxlaw-2795	154	45	the	the	DET
taxlaw-2795	154	46	creation	creation	NOUN
taxlaw-2795	154	47	of	of	ADP
taxlaw-2795	154	48	any	any	DET
taxlaw-2795	154	49	uncertainty	uncertainty	NOUN
taxlaw-2795	154	50	)	)	PUNCT
taxlaw-2795	154	51	with	with	ADP
taxlaw-2795	154	52	respect	respect	NOUN
taxlaw-2795	154	53	to	to	ADP
taxlaw-2795	154	54	the	the	DET
taxlaw-2795	154	55	future	future	ADJ
taxlaw-2795	154	56	value	value	NOUN
taxlaw-2795	154	57	of	of	ADP
taxlaw-2795	154	58	a	a	DET
taxlaw-2795	154	59	present	present	ADJ
taxlaw-2795	154	60	entitlement	entitlement	NOUN
taxlaw-2795	154	61	,	,	PUNCT
taxlaw-2795	154	62	a	a	DET
taxlaw-2795	154	63	transition	transition	NOUN
taxlaw-2795	154	64	issue	issue	NOUN
taxlaw-2795	154	65	arises	arise	VERB
taxlaw-2795	154	66	for	for	ADP
taxlaw-2795	154	67	kaplow	kaplow	NOUN
taxlaw-2795	154	68	even	even	ADV
taxlaw-2795	154	69	if	if	SCONJ
taxlaw-2795	154	70	no	no	DET
taxlaw-2795	154	71	actual	actual	ADJ
taxlaw-2795	154	72	change	change	NOUN
taxlaw-2795	154	73	to	to	ADP
taxlaw-2795	154	74	a	a	DET
taxlaw-2795	154	75	rule	rule	NOUN
taxlaw-2795	154	76	or	or	CCONJ
taxlaw-2795	154	77	policy	policy	NOUN
taxlaw-2795	154	78	has	have	AUX
taxlaw-2795	154	79	taken	take	VERB
taxlaw-2795	154	80	place.28	place.28	NOUN
taxlaw-2795	154	81	thus	thus	ADV
taxlaw-2795	154	82	,	,	PUNCT
taxlaw-2795	154	83	the	the	DET
taxlaw-2795	154	84	filing	filing	NOUN
taxlaw-2795	154	85	of	of	ADP
taxlaw-2795	154	86	a	a	DET
taxlaw-2795	154	87	lawsuit	lawsuit	NOUN
taxlaw-2795	154	88	on	on	ADP
taxlaw-2795	154	89	the	the	DET
taxlaw-2795	154	90	basis	basis	NOUN
taxlaw-2795	154	91	of	of	ADP
taxlaw-2795	154	92	a	a	DET
taxlaw-2795	154	93	novel	novel	ADJ
taxlaw-2795	154	94	legal	legal	ADJ
taxlaw-2795	154	95	theory	theory	NOUN
taxlaw-2795	154	96	would	would	AUX
taxlaw-2795	154	97	raise	raise	VERB
taxlaw-2795	154	98	a	a	DET
taxlaw-2795	154	99	transition	transition	NOUN
taxlaw-2795	154	100	issue	issue	NOUN
taxlaw-2795	154	101	,	,	PUNCT
taxlaw-2795	154	102	even	even	ADV
taxlaw-2795	154	103	if	if	SCONJ
taxlaw-2795	154	104	the	the	DET
taxlaw-2795	154	105	lawsuit	lawsuit	NOUN
taxlaw-2795	154	106	ultimately	ultimately	ADV
taxlaw-2795	154	107	were	be	AUX
taxlaw-2795	154	108	found	find	VERB
taxlaw-2795	154	109	non	non	ADJ
taxlaw-2795	154	110	-	-	ADJ
taxlaw-2795	154	111	meritorious	meritorious	ADJ
taxlaw-2795	154	112	(	(	PUNCT
taxlaw-2795	154	113	a	a	DET
taxlaw-2795	154	114	second	second	ADJ
taxlaw-2795	154	115	transition	transition	NOUN
taxlaw-2795	154	116	issue	issue	NOUN
taxlaw-2795	154	117	)	)	PUNCT
taxlaw-2795	154	118	.	.	PUNCT
taxlaw-2795	155	1	other	other	ADJ
taxlaw-2795	155	2	scholars	scholar	NOUN
taxlaw-2795	155	3	have	have	AUX
taxlaw-2795	155	4	adopted	adopt	VERB
taxlaw-2795	155	5	similar	similar	ADJ
taxlaw-2795	155	6	approaches	approach	NOUN
taxlaw-2795	155	7	.	.	PUNCT
taxlaw-2795	156	1	dan	dan	PROPN
taxlaw-2795	156	2	shaviro	shaviro	PROPN
taxlaw-2795	156	3	poses	pose	VERB
taxlaw-2795	156	4	the	the	DET
taxlaw-2795	156	5	transition	transition	NOUN
taxlaw-2795	156	6	question	question	NOUN
taxlaw-2795	156	7	as	as	ADP
taxlaw-2795	156	8	arising	arise	VERB
taxlaw-2795	156	9	under	under	ADP
taxlaw-2795	156	10	essentially	essentially	ADV
taxlaw-2795	156	11	the	the	DET
taxlaw-2795	156	12	same	same	ADJ
taxlaw-2795	156	13	circumstances	circumstance	NOUN
taxlaw-2795	156	14	as	as	SCONJ
taxlaw-2795	156	15	kaplow	kaplow	NOUN
taxlaw-2795	156	16	does.29	does.29	PROPN
taxlaw-2795	156	17	kyle	kyle	PROPN
taxlaw-2795	156	18	logue	logue	PROPN
taxlaw-2795	156	19	characterizes	characterize	VERB
taxlaw-2795	156	20	a	a	DET
taxlaw-2795	156	21	legal	legal	ADJ
taxlaw-2795	156	22	transition	transition	NOUN
taxlaw-2795	156	23	as	as	ADP
taxlaw-2795	156	24	occurring	occur	VERB
taxlaw-2795	156	25	whenever	whenever	SCONJ
taxlaw-2795	156	26	there	there	PRON
taxlaw-2795	156	27	is	be	VERB
taxlaw-2795	156	28	an	an	DET
taxlaw-2795	156	29	unexpected	unexpected	ADJ
taxlaw-2795	156	30	change	change	NOUN
taxlaw-2795	156	31	to	to	ADP
taxlaw-2795	156	32	legal	legal	ADJ
taxlaw-2795	156	33	entitlements.30	entitlements.30	NOUN
taxlaw-2795	156	34	thus	thus	ADV
taxlaw-2795	156	35	,	,	PUNCT
taxlaw-2795	156	36	as	as	ADP
taxlaw-2795	156	37	under	under	ADP
taxlaw-2795	156	38	kaplow	kaplow	PROPN
taxlaw-2795	156	39	’s	’s	PART
taxlaw-2795	156	40	view	view	NOUN
taxlaw-2795	156	41	,	,	PUNCT
taxlaw-2795	156	42	legal	legal	ADJ
taxlaw-2795	156	43	transitions	transition	NOUN
taxlaw-2795	156	44	arise	arise	VERB
taxlaw-2795	156	45	both	both	CCONJ
taxlaw-2795	156	46	when	when	SCONJ
taxlaw-2795	156	47	the	the	DET
taxlaw-2795	156	48	positive	positive	ADJ
taxlaw-2795	156	49	law	law	NOUN
taxlaw-2795	156	50	changes	change	NOUN
taxlaw-2795	156	51	and	and	CCONJ
taxlaw-2795	156	52	when	when	SCONJ
taxlaw-2795	156	53	a	a	DET
taxlaw-2795	156	54	new	new	ADJ
taxlaw-2795	156	55	interpretation	interpretation	NOUN
taxlaw-2795	156	56	of	of	ADP
taxlaw-2795	156	57	existing	exist	VERB
taxlaw-2795	156	58	law	law	NOUN
taxlaw-2795	156	59	comes	come	VERB
taxlaw-2795	156	60	into	into	ADP
taxlaw-2795	156	61	effect	effect	NOUN
taxlaw-2795	156	62	.	.	PUNCT
taxlaw-2795	157	1	logue	logue	PROPN
taxlaw-2795	157	2	also	also	ADV
taxlaw-2795	157	3	argues	argue	VERB
taxlaw-2795	157	4	that	that	SCONJ
taxlaw-2795	157	5	legal	legal	ADJ
taxlaw-2795	157	6	transitions	transition	NOUN
taxlaw-2795	157	7	arise	arise	VERB
taxlaw-2795	157	8	on	on	ADP
taxlaw-2795	157	9	scientific	scientific	ADJ
taxlaw-2795	157	10	discoveries	discovery	NOUN
taxlaw-2795	157	11	,	,	PUNCT
taxlaw-2795	157	12	if	if	SCONJ
taxlaw-2795	157	13	the	the	DET
taxlaw-2795	157	14	discovery	discovery	NOUN
taxlaw-2795	157	15	has	have	VERB
taxlaw-2795	157	16	the	the	DET
taxlaw-2795	157	17	effect	effect	NOUN
taxlaw-2795	157	18	of	of	ADP
taxlaw-2795	157	19	altering	alter	VERB
taxlaw-2795	157	20	legal	legal	ADJ
taxlaw-2795	157	21	entitlements	entitlement	NOUN
taxlaw-2795	157	22	.	.	PUNCT
taxlaw-2795	158	1	as	as	ADP
taxlaw-2795	158	2	an	an	DET
taxlaw-2795	158	3	example	example	NOUN
taxlaw-2795	158	4	,	,	PUNCT
taxlaw-2795	158	5	the	the	DET
taxlaw-2795	158	6	discovery	discovery	NOUN
taxlaw-2795	158	7	that	that	PRON
taxlaw-2795	158	8	asbestos	asbestos	NOUN
taxlaw-2795	158	9	causes	cause	VERB
taxlaw-2795	158	10	cancer	cancer	NOUN
taxlaw-2795	158	11	was	be	AUX
taxlaw-2795	158	12	a	a	DET
taxlaw-2795	158	13	form	form	NOUN
taxlaw-2795	158	14	of	of	ADP
taxlaw-2795	158	15	legal	legal	ADJ
taxlaw-2795	158	16	transition	transition	NOUN
taxlaw-2795	158	17	because	because	SCONJ
taxlaw-2795	158	18	it	it	PRON
taxlaw-2795	158	19	affected	affect	VERB
taxlaw-2795	158	20	the	the	DET
taxlaw-2795	158	21	legal	legal	ADJ
taxlaw-2795	158	22	entitlements	entitlement	NOUN
taxlaw-2795	158	23	of	of	ADP
taxlaw-2795	158	24	(	(	PUNCT
taxlaw-2795	158	25	among	among	ADP
taxlaw-2795	158	26	others	other	NOUN
taxlaw-2795	158	27	)	)	PUNCT
taxlaw-2795	158	28	asbestos	asbestos	NOUN
taxlaw-2795	158	29	manufacturers	manufacturer	NOUN
taxlaw-2795	158	30	,	,	PUNCT
taxlaw-2795	158	31	even	even	ADV
taxlaw-2795	158	32	though	though	SCONJ
taxlaw-2795	158	33	it	it	PRON
taxlaw-2795	158	34	did	do	AUX
taxlaw-2795	158	35	not	not	PART
taxlaw-2795	158	36	involve	involve	VERB
taxlaw-2795	158	37	“	"	PUNCT
taxlaw-2795	158	38	a	a	DET
taxlaw-2795	158	39	change	change	NOUN
taxlaw-2795	158	40	in	in	ADP
taxlaw-2795	158	41	the	the	DET
taxlaw-2795	158	42	substantive	substantive	ADJ
taxlaw-2795	158	43	liability	liability	NOUN
taxlaw-2795	158	44	rule	rule	NOUN
taxlaw-2795	158	45	.	.	PUNCT
taxlaw-2795	159	1	”31	”31	PUNCT
taxlaw-2795	160	1	the	the	DET
taxlaw-2795	160	2	motivation	motivation	NOUN
taxlaw-2795	160	3	for	for	ADP
taxlaw-2795	160	4	this	this	DET
taxlaw-2795	160	5	expansive	expansive	ADJ
taxlaw-2795	160	6	interpretation	interpretation	NOUN
taxlaw-2795	160	7	of	of	ADP
taxlaw-2795	160	8	the	the	DET
taxlaw-2795	160	9	concept	concept	NOUN
taxlaw-2795	160	10	of	of	ADP
taxlaw-2795	160	11	a	a	DET
taxlaw-2795	160	12	legal	legal	ADJ
taxlaw-2795	160	13	transition	transition	NOUN
taxlaw-2795	160	14	derives	derive	VERB
taxlaw-2795	160	15	from	from	ADP
taxlaw-2795	160	16	the	the	DET
taxlaw-2795	160	17	consequentialist	consequentialist	NOUN
taxlaw-2795	160	18	orientation	orientation	NOUN
taxlaw-2795	160	19	of	of	ADP
taxlaw-2795	160	20	the	the	DET
taxlaw-2795	160	21	new	new	ADJ
taxlaw-2795	160	22	view	view	NOUN
taxlaw-2795	160	23	.	.	PUNCT
taxlaw-2795	161	1	when	when	SCONJ
taxlaw-2795	161	2	expectations	expectation	NOUN
taxlaw-2795	161	3	are	be	AUX
taxlaw-2795	161	4	the	the	DET
taxlaw-2795	161	5	concern	concern	NOUN
taxlaw-2795	161	6	,	,	PUNCT
taxlaw-2795	161	7	the	the	DET
taxlaw-2795	161	8	type	type	NOUN
taxlaw-2795	161	9	of	of	ADP
taxlaw-2795	161	10	change	change	NOUN
taxlaw-2795	161	11	to	to	ADP
taxlaw-2795	161	12	legal	legal	ADJ
taxlaw-2795	161	13	entitlements	entitlement	NOUN
taxlaw-2795	161	14	becomes	become	VERB
taxlaw-2795	161	15	largely	largely	ADV
taxlaw-2795	161	16	immaterial	immaterial	ADJ
taxlaw-2795	161	17	,	,	PUNCT
taxlaw-2795	161	18	because	because	SCONJ
taxlaw-2795	161	19	the	the	DET
taxlaw-2795	161	20	prospect	prospect	NOUN
taxlaw-2795	161	21	of	of	ADP
taxlaw-2795	161	22	any	any	DET
taxlaw-2795	161	23	type	type	NOUN
taxlaw-2795	161	24	of	of	ADP
taxlaw-2795	161	25	change	change	NOUN
taxlaw-2795	161	26	affects	affect	VERB
taxlaw-2795	161	27	expectations	expectation	NOUN
taxlaw-2795	161	28	.	.	PUNCT
taxlaw-2795	162	1	consequently	consequently	ADV
taxlaw-2795	162	2	,	,	PUNCT
taxlaw-2795	162	3	the	the	DET
taxlaw-2795	162	4	distinctions	distinction	NOUN
taxlaw-2795	162	5	among	among	ADP
taxlaw-2795	162	6	types	type	NOUN
taxlaw-2795	162	7	of	of	ADP
taxlaw-2795	162	8	legal	legal	ADJ
taxlaw-2795	162	9	change	change	NOUN
taxlaw-2795	162	10	become	become	VERB
taxlaw-2795	162	11	matters	matter	NOUN
taxlaw-2795	162	12	of	of	ADP
taxlaw-2795	162	13	degree	degree	NOUN
taxlaw-2795	162	14	,	,	PUNCT
taxlaw-2795	162	15	not	not	PART
taxlaw-2795	162	16	of	of	ADP
taxlaw-2795	162	17	kind:32	kind:32	PROPN
taxlaw-2795	162	18	changes	change	NOUN
taxlaw-2795	162	19	to	to	ADP
taxlaw-2795	162	20	positive	positive	ADJ
taxlaw-2795	162	21	law	law	NOUN
taxlaw-2795	162	22	are	be	AUX
taxlaw-2795	162	23	likely	likely	ADJ
taxlaw-2795	162	24	to	to	PART
taxlaw-2795	162	25	be	be	AUX
taxlaw-2795	162	26	more	more	ADV
taxlaw-2795	162	27	sweeping	sweeping	ADJ
taxlaw-2795	162	28	than	than	ADP
taxlaw-2795	162	29	changes	change	NOUN
taxlaw-2795	162	30	to	to	ADP
taxlaw-2795	162	31	decisional	decisional	ADJ
taxlaw-2795	162	32	law	law	NOUN
taxlaw-2795	162	33	,	,	PUNCT
taxlaw-2795	162	34	and	and	CCONJ
taxlaw-2795	162	35	actors	actor	NOUN
taxlaw-2795	162	36	are	be	AUX
taxlaw-2795	162	37	less	less	ADV
taxlaw-2795	162	38	likely	likely	ADJ
taxlaw-2795	162	39	to	to	PART
taxlaw-2795	162	40	be	be	AUX
taxlaw-2795	162	41	able	able	ADJ
taxlaw-2795	162	42	to	to	PART
taxlaw-2795	162	43	anticipate	anticipate	VERB
taxlaw-2795	162	44	their	their	PRON
taxlaw-2795	162	45	magnitude	magnitude	NOUN
taxlaw-2795	162	46	and	and	CCONJ
taxlaw-2795	162	47	direction.33	direction.33	VERB
taxlaw-2795	162	48	conversely	conversely	ADV
taxlaw-2795	162	49	,	,	PUNCT
taxlaw-2795	162	50	positive	positive	ADJ
taxlaw-2795	162	51	law	law	NOUN
taxlaw-2795	162	52	changes	change	NOUN
taxlaw-2795	162	53	tend	tend	VERB
taxlaw-2795	162	54	to	to	PART
taxlaw-2795	162	55	be	be	AUX
taxlaw-2795	162	56	forward	forward	ADV
taxlaw-2795	162	57	-	-	PUNCT
taxlaw-2795	162	58	looking	look	VERB
taxlaw-2795	162	59	(	(	PUNCT
taxlaw-2795	162	60	in	in	ADP
taxlaw-2795	162	61	form	form	NOUN
taxlaw-2795	162	62	)	)	PUNCT
taxlaw-2795	162	63	,	,	PUNCT
taxlaw-2795	162	64	whereas	whereas	SCONJ
taxlaw-2795	162	65	judicially	judicially	ADV
taxlaw-2795	162	66	created	create	VERB
taxlaw-2795	162	67	legal	legal	ADJ
taxlaw-2795	162	68	transitions	transition	NOUN
taxlaw-2795	162	69	have	have	VERB
taxlaw-2795	162	70	nominally	nominally	ADV
taxlaw-2795	162	71	27	27	NUM
taxlaw-2795	162	72	.	.	PUNCT
taxlaw-2795	163	1	the	the	DET
taxlaw-2795	163	2	requirement	requirement	NOUN
taxlaw-2795	163	3	of	of	ADP
taxlaw-2795	163	4	unexpectedness	unexpectedness	NOUN
taxlaw-2795	163	5	also	also	ADV
taxlaw-2795	163	6	implies	imply	VERB
taxlaw-2795	163	7	that	that	SCONJ
taxlaw-2795	163	8	many	many	ADJ
taxlaw-2795	163	9	transitions	transition	NOUN
taxlaw-2795	163	10	in	in	ADP
taxlaw-2795	163	11	the	the	DET
taxlaw-2795	163	12	conventional	conventional	ADJ
taxlaw-2795	163	13	sense	sense	NOUN
taxlaw-2795	163	14	do	do	AUX
taxlaw-2795	163	15	not	not	PART
taxlaw-2795	163	16	raise	raise	VERB
taxlaw-2795	163	17	transition	transition	NOUN
taxlaw-2795	163	18	issues	issue	NOUN
taxlaw-2795	163	19	.	.	PUNCT
taxlaw-2795	164	1	for	for	ADP
taxlaw-2795	164	2	example	example	NOUN
taxlaw-2795	164	3	,	,	PUNCT
taxlaw-2795	164	4	a	a	DET
taxlaw-2795	164	5	change	change	NOUN
taxlaw-2795	164	6	to	to	ADP
taxlaw-2795	164	7	tax	tax	NOUN
taxlaw-2795	164	8	rates	rate	NOUN
taxlaw-2795	164	9	scheduled	schedule	VERB
taxlaw-2795	164	10	to	to	PART
taxlaw-2795	164	11	take	take	VERB
taxlaw-2795	164	12	effect	effect	NOUN
taxlaw-2795	164	13	in	in	ADP
taxlaw-2795	164	14	one	one	NUM
taxlaw-2795	164	15	year	year	NOUN
taxlaw-2795	164	16	does	do	AUX
taxlaw-2795	164	17	not	not	PART
taxlaw-2795	164	18	raise	raise	VERB
taxlaw-2795	164	19	a	a	DET
taxlaw-2795	164	20	transition	transition	NOUN
taxlaw-2795	164	21	issue	issue	NOUN
taxlaw-2795	164	22	.	.	PUNCT
taxlaw-2795	165	1	28	28	NUM
taxlaw-2795	165	2	.	.	PUNCT
taxlaw-2795	166	1	see	see	VERB
taxlaw-2795	166	2	kaplow	kaplow	NOUN
taxlaw-2795	166	3	,	,	PUNCT
taxlaw-2795	166	4	economic	economic	ADJ
taxlaw-2795	166	5	analysis	analysis	NOUN
taxlaw-2795	166	6	,	,	PUNCT
taxlaw-2795	166	7	supra	supra	PROPN
taxlaw-2795	166	8	note	note	NOUN
taxlaw-2795	166	9	1	1	NUM
taxlaw-2795	166	10	,	,	PUNCT
taxlaw-2795	166	11	at	at	ADP
taxlaw-2795	166	12	517	517	NUM
taxlaw-2795	166	13	;	;	PUNCT
taxlaw-2795	166	14	see	see	VERB
taxlaw-2795	166	15	also	also	ADV
taxlaw-2795	166	16	kaplow	kaplow	NOUN
taxlaw-2795	166	17	,	,	PUNCT
taxlaw-2795	166	18	transition	transition	NOUN
taxlaw-2795	166	19	policy	policy	NOUN
taxlaw-2795	166	20	,	,	PUNCT
taxlaw-2795	166	21	supra	supra	PROPN
taxlaw-2795	166	22	note	note	NOUN
taxlaw-2795	166	23	2	2	NUM
taxlaw-2795	166	24	,	,	PUNCT
taxlaw-2795	166	25	at	at	ADP
taxlaw-2795	166	26	165	165	NUM
taxlaw-2795	166	27	n.5	n.5	NOUN
taxlaw-2795	166	28	.	.	PROPN
taxlaw-2795	167	1	29	29	NUM
taxlaw-2795	167	2	.	.	PUNCT
taxlaw-2795	168	1	see	see	VERB
taxlaw-2795	168	2	shaviro	shaviro	NOUN
taxlaw-2795	168	3	,	,	PUNCT
taxlaw-2795	168	4	supra	supra	PROPN
taxlaw-2795	168	5	note	note	NOUN
taxlaw-2795	168	6	1	1	NUM
taxlaw-2795	168	7	,	,	PUNCT
taxlaw-2795	168	8	at	at	ADP
taxlaw-2795	168	9	25–26	25–26	NUM
taxlaw-2795	168	10	.	.	PUNCT
taxlaw-2795	169	1	30	30	NUM
taxlaw-2795	169	2	.	.	PUNCT
taxlaw-2795	170	1	see	see	VERB
taxlaw-2795	170	2	logue	logue	NOUN
taxlaw-2795	170	3	,	,	PUNCT
taxlaw-2795	170	4	legal	legal	ADJ
taxlaw-2795	170	5	transitions	transition	NOUN
taxlaw-2795	170	6	,	,	PUNCT
taxlaw-2795	170	7	supra	supra	PROPN
taxlaw-2795	170	8	note	note	NOUN
taxlaw-2795	170	9	3	3	NUM
taxlaw-2795	170	10	,	,	PUNCT
taxlaw-2795	170	11	at	at	ADP
taxlaw-2795	170	12	211–12	211–12	NUM
taxlaw-2795	170	13	.	.	PUNCT
taxlaw-2795	171	1	31	31	NUM
taxlaw-2795	171	2	.	.	PUNCT
taxlaw-2795	172	1	i	i	PRON
taxlaw-2795	172	2	d.	d.	PROPN
taxlaw-2795	172	3	at	at	ADP
taxlaw-2795	172	4	250	250	NUM
taxlaw-2795	172	5	.	.	PUNCT
taxlaw-2795	173	1	32	32	NUM
taxlaw-2795	173	2	.	.	PUNCT
taxlaw-2795	174	1	see	see	VERB
taxlaw-2795	174	2	kaplow	kaplow	NOUN
taxlaw-2795	174	3	,	,	PUNCT
taxlaw-2795	174	4	economic	economic	ADJ
taxlaw-2795	174	5	analysis	analysis	NOUN
taxlaw-2795	174	6	,	,	PUNCT
taxlaw-2795	174	7	supra	supra	PROPN
taxlaw-2795	174	8	note	note	NOUN
taxlaw-2795	174	9	1	1	NUM
taxlaw-2795	174	10	,	,	PUNCT
taxlaw-2795	174	11	at	at	ADP
taxlaw-2795	174	12	516	516	NUM
taxlaw-2795	174	13	;	;	PUNCT
taxlaw-2795	174	14	see	see	VERB
taxlaw-2795	174	15	also	also	ADV
taxlaw-2795	174	16	logue	logue	VERB
taxlaw-2795	174	17	,	,	PUNCT
taxlaw-2795	174	18	legal	legal	ADJ
taxlaw-2795	174	19	transitions	transition	NOUN
taxlaw-2795	174	20	,	,	PUNCT
taxlaw-2795	174	21	supra	supra	PROPN
taxlaw-2795	174	22	note	note	NOUN
taxlaw-2795	174	23	3	3	NUM
taxlaw-2795	174	24	,	,	PUNCT
taxlaw-2795	174	25	at	at	ADP
taxlaw-2795	174	26	239–42	239–42	PROPN
taxlaw-2795	174	27	.	.	PROPN
taxlaw-2795	175	1	33	33	NUM
taxlaw-2795	175	2	.	.	PUNCT
taxlaw-2795	176	1	see	see	VERB
taxlaw-2795	176	2	graetz	graetz	NOUN
taxlaw-2795	176	3	,	,	PUNCT
taxlaw-2795	176	4	legal	legal	ADJ
taxlaw-2795	176	5	transitions	transition	NOUN
taxlaw-2795	176	6	,	,	PUNCT
taxlaw-2795	176	7	supra	supra	PROPN
taxlaw-2795	176	8	note	note	NOUN
taxlaw-2795	176	9	1	1	NUM
taxlaw-2795	176	10	,	,	PUNCT
taxlaw-2795	176	11	at	at	ADP
taxlaw-2795	176	12	63–65	63–65	NUM
taxlaw-2795	176	13	(	(	PUNCT
taxlaw-2795	176	14	noting	note	VERB
taxlaw-2795	176	15	that	that	SCONJ
taxlaw-2795	176	16	the	the	DET
taxlaw-2795	176	17	law	law	NOUN
taxlaw-2795	176	18	may	may	AUX
taxlaw-2795	176	19	change	change	VERB
taxlaw-2795	176	20	in	in	ADP
taxlaw-2795	176	21	unpredictable	unpredictable	ADJ
taxlaw-2795	176	22	ways	way	NOUN
taxlaw-2795	176	23	as	as	SCONJ
taxlaw-2795	176	24	tastes	taste	NOUN
taxlaw-2795	176	25	and	and	CCONJ
taxlaw-2795	176	26	other	other	ADJ
taxlaw-2795	176	27	conditions	condition	NOUN
taxlaw-2795	176	28	change	change	NOUN
taxlaw-2795	176	29	)	)	PUNCT
taxlaw-2795	176	30	.	.	PUNCT
taxlaw-2795	177	1	130	130	NUM
taxlaw-2795	177	2	columbia	columbia	PROPN
taxlaw-2795	177	3	jour'al	jour'al	PROPN
taxlaw-2795	177	4	of	of	ADP
taxlaw-2795	177	5	tax	tax	NOUN
taxlaw-2795	177	6	law	law	NOUN
taxlaw-2795	177	7	[	[	X
taxlaw-2795	177	8	vol	vol	NOUN
taxlaw-2795	177	9	.	.	PUNCT
taxlaw-2795	178	1	1:120	1:120	NUM
taxlaw-2795	178	2	retroactive	retroactive	ADJ
taxlaw-2795	178	3	effect.34	effect.34	NOUN
taxlaw-2795	178	4	these	these	DET
taxlaw-2795	178	5	differences	difference	NOUN
taxlaw-2795	178	6	will	will	AUX
taxlaw-2795	178	7	have	have	VERB
taxlaw-2795	178	8	varying	vary	VERB
taxlaw-2795	178	9	effects	effect	NOUN
taxlaw-2795	178	10	on	on	ADP
taxlaw-2795	178	11	the	the	DET
taxlaw-2795	178	12	extent	extent	NOUN
taxlaw-2795	178	13	to	to	PART
taxlaw-2795	178	14	which	which	PRON
taxlaw-2795	178	15	actors	actor	NOUN
taxlaw-2795	178	16	likely	likely	ADJ
taxlaw-2795	178	17	to	to	PART
taxlaw-2795	178	18	be	be	AUX
taxlaw-2795	178	19	affected	affect	VERB
taxlaw-2795	178	20	by	by	ADP
taxlaw-2795	178	21	the	the	DET
taxlaw-2795	178	22	prospect	prospect	NOUN
taxlaw-2795	178	23	of	of	ADP
taxlaw-2795	178	24	change	change	NOUN
taxlaw-2795	178	25	will	will	AUX
taxlaw-2795	178	26	insure	insure	VERB
taxlaw-2795	178	27	against	against	ADP
taxlaw-2795	178	28	it	it	PRON
taxlaw-2795	178	29	,	,	PUNCT
taxlaw-2795	178	30	but	but	CCONJ
taxlaw-2795	178	31	that	that	PRON
taxlaw-2795	178	32	is	be	AUX
taxlaw-2795	178	33	all	all	PRON
taxlaw-2795	178	34	.	.	PUNCT
taxlaw-2795	179	1	apart	apart	ADV
taxlaw-2795	179	2	from	from	ADP
taxlaw-2795	179	3	these	these	DET
taxlaw-2795	179	4	differences	difference	NOUN
taxlaw-2795	179	5	,	,	PUNCT
taxlaw-2795	179	6	the	the	DET
taxlaw-2795	179	7	various	various	ADJ
taxlaw-2795	179	8	modes	mode	NOUN
taxlaw-2795	179	9	of	of	ADP
taxlaw-2795	179	10	legal	legal	ADJ
taxlaw-2795	179	11	change	change	NOUN
taxlaw-2795	179	12	seem	seem	VERB
taxlaw-2795	179	13	to	to	PART
taxlaw-2795	179	14	differ	differ	VERB
taxlaw-2795	179	15	only	only	ADV
taxlaw-2795	179	16	in	in	ADP
taxlaw-2795	179	17	formal	formal	ADJ
taxlaw-2795	179	18	or	or	CCONJ
taxlaw-2795	179	19	otherwise	otherwise	ADV
taxlaw-2795	179	20	inessential	inessential	ADJ
taxlaw-2795	179	21	particulars	particular	NOUN
taxlaw-2795	179	22	.	.	PUNCT
taxlaw-2795	180	1	as	as	SCONJ
taxlaw-2795	180	2	kaplow	kaplow	NOUN
taxlaw-2795	180	3	puts	put	VERB
taxlaw-2795	180	4	the	the	DET
taxlaw-2795	180	5	point	point	NOUN
taxlaw-2795	180	6	,	,	PUNCT
taxlaw-2795	180	7	“	"	PUNCT
taxlaw-2795	180	8	[	[	X
taxlaw-2795	180	9	t]o	t]o	ADP
taxlaw-2795	180	10	private	private	ADJ
taxlaw-2795	180	11	parties	party	NOUN
taxlaw-2795	180	12	,	,	PUNCT
taxlaw-2795	180	13	gains	gain	NOUN
taxlaw-2795	180	14	are	be	AUX
taxlaw-2795	180	15	gains	gain	NOUN
taxlaw-2795	180	16	,	,	PUNCT
taxlaw-2795	180	17	losses	loss	NOUN
taxlaw-2795	180	18	are	be	AUX
taxlaw-2795	180	19	losses	loss	NOUN
taxlaw-2795	180	20	,	,	PUNCT
taxlaw-2795	180	21	and	and	CCONJ
taxlaw-2795	180	22	taxation	taxation	NOUN
taxlaw-2795	180	23	and	and	CCONJ
taxlaw-2795	180	24	compensation	compensation	NOUN
taxlaw-2795	180	25	of	of	ADP
taxlaw-2795	180	26	gains	gain	NOUN
taxlaw-2795	180	27	and	and	CCONJ
taxlaw-2795	180	28	losses	loss	NOUN
taxlaw-2795	180	29	have	have	VERB
taxlaw-2795	180	30	the	the	DET
taxlaw-2795	180	31	same	same	ADJ
taxlaw-2795	180	32	cost	cost	NOUN
taxlaw-2795	180	33	or	or	CCONJ
taxlaw-2795	180	34	benefit	benefit	NOUN
taxlaw-2795	180	35	regardless	regardless	ADV
taxlaw-2795	180	36	of	of	ADP
taxlaw-2795	180	37	the	the	DET
taxlaw-2795	180	38	original	original	ADJ
taxlaw-2795	180	39	source	source	NOUN
taxlaw-2795	180	40	of	of	ADP
taxlaw-2795	180	41	the	the	DET
taxlaw-2795	180	42	effects	effect	NOUN
taxlaw-2795	180	43	being	be	AUX
taxlaw-2795	180	44	mitigated	mitigate	VERB
taxlaw-2795	180	45	.	.	PUNCT
taxlaw-2795	181	1	”35	”35	PROPN
taxlaw-2795	181	2	b.	b.	PROPN
taxlaw-2795	181	3	the	the	DET
taxlaw-2795	181	4	case	case	NOUN
taxlaw-2795	181	5	for	for	ADP
taxlaw-2795	181	6	immediately	immediately	ADV
taxlaw-2795	181	7	effective	effective	ADJ
taxlaw-2795	181	8	,	,	PUNCT
taxlaw-2795	181	9	uncompensated	uncompensated	ADJ
taxlaw-2795	181	10	transitions	transition	NOUN
taxlaw-2795	181	11	on	on	ADP
taxlaw-2795	181	12	the	the	DET
taxlaw-2795	181	13	basis	basis	NOUN
taxlaw-2795	181	14	of	of	ADP
taxlaw-2795	181	15	the	the	DET
taxlaw-2795	181	16	preceding	precede	VERB
taxlaw-2795	181	17	account	account	NOUN
taxlaw-2795	181	18	of	of	ADP
taxlaw-2795	181	19	legal	legal	ADJ
taxlaw-2795	181	20	transitions	transition	NOUN
taxlaw-2795	181	21	,	,	PUNCT
taxlaw-2795	181	22	kaplow	kaplow	NOUN
taxlaw-2795	181	23	offered	offer	VERB
taxlaw-2795	181	24	a	a	DET
taxlaw-2795	181	25	powerful	powerful	ADJ
taxlaw-2795	181	26	and	and	CCONJ
taxlaw-2795	181	27	influential	influential	ADJ
taxlaw-2795	181	28	argument	argument	NOUN
taxlaw-2795	181	29	for	for	ADP
taxlaw-2795	181	30	enactment	enactment	NOUN
taxlaw-2795	181	31	-	-	PUNCT
taxlaw-2795	181	32	date	date	NOUN
taxlaw-2795	181	33	effectiveness	effectiveness	NOUN
taxlaw-2795	181	34	of	of	ADP
taxlaw-2795	181	35	most	most	ADJ
taxlaw-2795	181	36	legal	legal	ADJ
taxlaw-2795	181	37	change	change	NOUN
taxlaw-2795	181	38	,	,	PUNCT
taxlaw-2795	181	39	and	and	CCONJ
taxlaw-2795	181	40	against	against	ADP
taxlaw-2795	181	41	almost	almost	ADV
taxlaw-2795	181	42	all	all	PRON
taxlaw-2795	181	43	forms	form	NOUN
taxlaw-2795	181	44	of	of	ADP
taxlaw-2795	181	45	transition	transition	NOUN
taxlaw-2795	181	46	relief	relief	NOUN
taxlaw-2795	181	47	.	.	PUNCT
taxlaw-2795	182	1	the	the	DET
taxlaw-2795	182	2	argument	argument	NOUN
taxlaw-2795	182	3	rests	rest	VERB
taxlaw-2795	182	4	on	on	ADP
taxlaw-2795	182	5	two	two	NUM
taxlaw-2795	182	6	fundamental	fundamental	ADJ
taxlaw-2795	182	7	similarities	similarity	NOUN
taxlaw-2795	182	8	shared	share	VERB
taxlaw-2795	182	9	by	by	ADP
taxlaw-2795	182	10	all	all	DET
taxlaw-2795	182	11	legal	legal	ADJ
taxlaw-2795	182	12	transitions	transition	NOUN
taxlaw-2795	182	13	:	:	PUNCT
taxlaw-2795	182	14	that	that	SCONJ
taxlaw-2795	182	15	they	they	PRON
taxlaw-2795	182	16	raise	raise	VERB
taxlaw-2795	182	17	the	the	DET
taxlaw-2795	182	18	question	question	NOUN
taxlaw-2795	182	19	of	of	ADP
taxlaw-2795	182	20	absorbing	absorb	VERB
taxlaw-2795	182	21	the	the	DET
taxlaw-2795	182	22	costs	cost	NOUN
taxlaw-2795	182	23	of	of	ADP
taxlaw-2795	182	24	uncertainty	uncertainty	NOUN
taxlaw-2795	182	25	,	,	PUNCT
taxlaw-2795	182	26	and	and	CCONJ
taxlaw-2795	182	27	that	that	SCONJ
taxlaw-2795	182	28	they	they	PRON
taxlaw-2795	182	29	appear	appear	VERB
taxlaw-2795	182	30	to	to	PART
taxlaw-2795	182	31	be	be	AUX
taxlaw-2795	182	32	no	no	ADV
taxlaw-2795	182	33	different	different	ADJ
taxlaw-2795	182	34	in	in	ADP
taxlaw-2795	182	35	principle	principle	NOUN
taxlaw-2795	182	36	from	from	ADP
taxlaw-2795	182	37	ordinary	ordinary	ADJ
taxlaw-2795	182	38	market	market	NOUN
taxlaw-2795	182	39	risks	risk	NOUN
taxlaw-2795	182	40	that	that	SCONJ
taxlaw-2795	182	41	investors	investor	NOUN
taxlaw-2795	182	42	must	must	AUX
taxlaw-2795	182	43	bear	bear	VERB
taxlaw-2795	182	44	ex	ex	PRON
taxlaw-2795	182	45	ante.36	ante.36	NOUN
taxlaw-2795	182	46	because	because	SCONJ
taxlaw-2795	182	47	it	it	PRON
taxlaw-2795	182	48	is	be	AUX
taxlaw-2795	182	49	easy	easy	ADJ
taxlaw-2795	182	50	to	to	PART
taxlaw-2795	182	51	show	show	VERB
taxlaw-2795	182	52	under	under	ADP
taxlaw-2795	182	53	a	a	DET
taxlaw-2795	182	54	wide	wide	ADJ
taxlaw-2795	182	55	range	range	NOUN
taxlaw-2795	182	56	of	of	ADP
taxlaw-2795	182	57	assumptions	assumption	NOUN
taxlaw-2795	182	58	that	that	SCONJ
taxlaw-2795	182	59	the	the	DET
taxlaw-2795	182	60	most	most	ADV
taxlaw-2795	182	61	efficient	efficient	ADJ
taxlaw-2795	182	62	method	method	NOUN
taxlaw-2795	182	63	for	for	ADP
taxlaw-2795	182	64	absorbing	absorb	VERB
taxlaw-2795	182	65	market	market	NOUN
taxlaw-2795	182	66	risk	risk	NOUN
taxlaw-2795	182	67	is	be	AUX
taxlaw-2795	182	68	private	private	ADJ
taxlaw-2795	182	69	ordering	ordering	NOUN
taxlaw-2795	182	70	,	,	PUNCT
taxlaw-2795	182	71	kaplow	kaplow	PROPN
taxlaw-2795	182	72	argued	argue	VERB
taxlaw-2795	182	73	that	that	SCONJ
taxlaw-2795	182	74	from	from	ADP
taxlaw-2795	182	75	an	an	DET
taxlaw-2795	182	76	efficiency	efficiency	NOUN
taxlaw-2795	182	77	perspective	perspective	NOUN
taxlaw-2795	182	78	these	these	DET
taxlaw-2795	182	79	features	feature	NOUN
taxlaw-2795	182	80	of	of	ADP
taxlaw-2795	182	81	legal	legal	ADJ
taxlaw-2795	182	82	transitions	transition	NOUN
taxlaw-2795	182	83	made	make	VERB
taxlaw-2795	182	84	the	the	DET
taxlaw-2795	182	85	case	case	NOUN
taxlaw-2795	182	86	against	against	ADP
taxlaw-2795	182	87	delayed	delay	VERB
taxlaw-2795	182	88	effect	effect	NOUN
taxlaw-2795	182	89	and	and	CCONJ
taxlaw-2795	182	90	strong	strong	ADJ
taxlaw-2795	182	91	forms	form	NOUN
taxlaw-2795	182	92	of	of	ADP
taxlaw-2795	182	93	transition	transition	NOUN
taxlaw-2795	182	94	relief	relief	NOUN
taxlaw-2795	182	95	practically	practically	ADV
taxlaw-2795	182	96	overwhelming.37	overwhelming.37	PROPN
taxlaw-2795	182	97	he	he	PRON
taxlaw-2795	182	98	also	also	ADV
taxlaw-2795	182	99	argued	argue	VERB
taxlaw-2795	182	100	that	that	SCONJ
taxlaw-2795	182	101	even	even	ADV
taxlaw-2795	182	102	enactment	enactment	NOUN
taxlaw-2795	182	103	-	-	PUNCT
taxlaw-2795	182	104	date	date	NOUN
taxlaw-2795	182	105	effectiveness	effectiveness	NOUN
taxlaw-2795	182	106	should	should	AUX
taxlaw-2795	182	107	give	give	VERB
taxlaw-2795	182	108	way	way	NOUN
taxlaw-2795	182	109	to	to	PART
taxlaw-2795	182	110	nominal	nominal	ADJ
taxlaw-2795	182	111	retroactivity	retroactivity	NOUN
taxlaw-2795	182	112	in	in	ADP
taxlaw-2795	182	113	certain	certain	ADJ
taxlaw-2795	182	114	cases	case	NOUN
taxlaw-2795	182	115	,	,	PUNCT
taxlaw-2795	182	116	such	such	ADJ
taxlaw-2795	182	117	as	as	ADP
taxlaw-2795	182	118	where	where	SCONJ
taxlaw-2795	182	119	the	the	DET
taxlaw-2795	182	120	prior	prior	ADJ
taxlaw-2795	182	121	regime	regime	NOUN
taxlaw-2795	182	122	turned	turn	VERB
taxlaw-2795	182	123	out	out	ADP
taxlaw-2795	182	124	to	to	PART
taxlaw-2795	182	125	have	have	AUX
taxlaw-2795	182	126	been	be	AUX
taxlaw-2795	182	127	undesirable	undesirable	ADJ
taxlaw-2795	182	128	during	during	ADP
taxlaw-2795	182	129	the	the	DET
taxlaw-2795	182	130	period	period	NOUN
taxlaw-2795	182	131	it	it	PRON
taxlaw-2795	182	132	was	be	AUX
taxlaw-2795	182	133	in	in	ADP
taxlaw-2795	182	134	effect.38	effect.38	NOUN
taxlaw-2795	182	135	the	the	DET
taxlaw-2795	182	136	efficiency	efficiency	NOUN
taxlaw-2795	182	137	argument	argument	NOUN
taxlaw-2795	182	138	for	for	ADP
taxlaw-2795	182	139	the	the	DET
taxlaw-2795	182	140	superiority	superiority	NOUN
taxlaw-2795	182	141	of	of	ADP
taxlaw-2795	182	142	private	private	ADJ
taxlaw-2795	182	143	ordering	ordering	NOUN
taxlaw-2795	182	144	over	over	ADP
taxlaw-2795	182	145	government	government	NOUN
taxlaw-2795	182	146	relief	relief	NOUN
taxlaw-2795	182	147	in	in	ADP
taxlaw-2795	182	148	the	the	DET
taxlaw-2795	182	149	market	market	NOUN
taxlaw-2795	182	150	risk	risk	NOUN
taxlaw-2795	182	151	context	context	NOUN
taxlaw-2795	182	152	is	be	AUX
taxlaw-2795	182	153	straightforward	straightforward	ADJ
taxlaw-2795	182	154	.	.	PUNCT
taxlaw-2795	183	1	consider	consider	VERB
taxlaw-2795	183	2	kaplow	kaplow	PROPN
taxlaw-2795	183	3	’s	’s	PART
taxlaw-2795	183	4	example	example	NOUN
taxlaw-2795	183	5	of	of	ADP
taxlaw-2795	183	6	the	the	DET
taxlaw-2795	183	7	prospective	prospective	ADJ
taxlaw-2795	183	8	builder	builder	NOUN
taxlaw-2795	183	9	or	or	CCONJ
taxlaw-2795	183	10	owner	owner	NOUN
taxlaw-2795	183	11	of	of	ADP
taxlaw-2795	183	12	a	a	DET
taxlaw-2795	183	13	house	house	NOUN
taxlaw-2795	183	14	on	on	ADP
taxlaw-2795	183	15	a	a	DET
taxlaw-2795	183	16	flood	flood	NOUN
taxlaw-2795	183	17	plain.39	plain.39	NOUN
taxlaw-2795	183	18	an	an	DET
taxlaw-2795	183	19	individual	individual	NOUN
taxlaw-2795	183	20	who	who	PRON
taxlaw-2795	183	21	must	must	AUX
taxlaw-2795	183	22	bear	bear	VERB
taxlaw-2795	183	23	the	the	DET
taxlaw-2795	183	24	costs	cost	NOUN
taxlaw-2795	183	25	of	of	ADP
taxlaw-2795	183	26	a	a	DET
taxlaw-2795	183	27	flood	flood	NOUN
taxlaw-2795	183	28	in	in	ADP
taxlaw-2795	183	29	the	the	DET
taxlaw-2795	183	30	first	first	ADJ
taxlaw-2795	183	31	instance	instance	NOUN
taxlaw-2795	183	32	can	can	AUX
taxlaw-2795	183	33	be	be	AUX
taxlaw-2795	183	34	expected	expect	VERB
taxlaw-2795	183	35	to	to	PART
taxlaw-2795	183	36	make	make	VERB
taxlaw-2795	183	37	the	the	DET
taxlaw-2795	183	38	efficient	efficient	ADJ
taxlaw-2795	183	39	decision	decision	NOUN
taxlaw-2795	183	40	about	about	ADP
taxlaw-2795	183	41	whether	whether	SCONJ
taxlaw-2795	183	42	and	and	CCONJ
taxlaw-2795	183	43	how	how	SCONJ
taxlaw-2795	183	44	to	to	PART
taxlaw-2795	183	45	bear	bear	VERB
taxlaw-2795	183	46	them	they	PRON
taxlaw-2795	183	47	—	—	PUNCT
taxlaw-2795	183	48	by	by	ADP
taxlaw-2795	183	49	absorbing	absorb	VERB
taxlaw-2795	183	50	the	the	DET
taxlaw-2795	183	51	loss	loss	NOUN
taxlaw-2795	183	52	if	if	SCONJ
taxlaw-2795	183	53	the	the	DET
taxlaw-2795	183	54	individual	individual	NOUN
taxlaw-2795	183	55	builds	build	VERB
taxlaw-2795	183	56	or	or	CCONJ
taxlaw-2795	183	57	owns	own	VERB
taxlaw-2795	183	58	and	and	CCONJ
taxlaw-2795	183	59	the	the	DET
taxlaw-2795	183	60	flood	flood	NOUN
taxlaw-2795	183	61	occurs	occur	VERB
taxlaw-2795	183	62	,	,	PUNCT
taxlaw-2795	183	63	by	by	ADP
taxlaw-2795	183	64	purchasing	purchase	VERB
taxlaw-2795	183	65	insurance	insurance	NOUN
taxlaw-2795	183	66	(	(	PUNCT
taxlaw-2795	183	67	or	or	CCONJ
taxlaw-2795	183	68	self	self	NOUN
taxlaw-2795	183	69	-	-	PUNCT
taxlaw-2795	183	70	insuring	insuring	NOUN
taxlaw-2795	183	71	)	)	PUNCT
taxlaw-2795	183	72	,	,	PUNCT
taxlaw-2795	183	73	or	or	CCONJ
taxlaw-2795	183	74	by	by	ADP
taxlaw-2795	183	75	34	34	NUM
taxlaw-2795	183	76	.	.	PUNCT
taxlaw-2795	183	77	shaviro	shaviro	PROPN
taxlaw-2795	184	1	,	,	PUNCT
taxlaw-2795	184	2	supra	supra	PROPN
taxlaw-2795	184	3	note	note	NOUN
taxlaw-2795	184	4	1	1	NUM
taxlaw-2795	184	5	,	,	PUNCT
taxlaw-2795	184	6	at	at	ADP
taxlaw-2795	184	7	112	112	NUM
taxlaw-2795	184	8	.	.	PUNCT
taxlaw-2795	184	9	35	35	NUM
taxlaw-2795	184	10	.	.	PUNCT
taxlaw-2795	185	1	kaplow	kaplow	NOUN
taxlaw-2795	185	2	,	,	PUNCT
taxlaw-2795	185	3	transition	transition	NOUN
taxlaw-2795	185	4	policy	policy	NOUN
taxlaw-2795	185	5	,	,	PUNCT
taxlaw-2795	185	6	supra	supra	PROPN
taxlaw-2795	185	7	note	note	NOUN
taxlaw-2795	185	8	2	2	NUM
taxlaw-2795	185	9	,	,	PUNCT
taxlaw-2795	185	10	at	at	ADP
taxlaw-2795	185	11	177	177	NUM
taxlaw-2795	185	12	.	.	PUNCT
taxlaw-2795	185	13	36	36	NUM
taxlaw-2795	185	14	.	.	PUNCT
taxlaw-2795	186	1	see	see	VERB
taxlaw-2795	186	2	kaplow	kaplow	NOUN
taxlaw-2795	186	3	,	,	PUNCT
taxlaw-2795	186	4	economic	economic	ADJ
taxlaw-2795	186	5	analysis	analysis	NOUN
taxlaw-2795	186	6	,	,	PUNCT
taxlaw-2795	186	7	supra	supra	PROPN
taxlaw-2795	186	8	note	note	NOUN
taxlaw-2795	186	9	1	1	NUM
taxlaw-2795	186	10	,	,	PUNCT
taxlaw-2795	186	11	at	at	ADP
taxlaw-2795	186	12	515–19	515–19	NOUN
taxlaw-2795	186	13	.	.	PUNCT
taxlaw-2795	187	1	following	follow	VERB
taxlaw-2795	187	2	kaplow	kaplow	PROPN
taxlaw-2795	187	3	,	,	PUNCT
taxlaw-2795	187	4	i	i	PRON
taxlaw-2795	187	5	use	use	VERB
taxlaw-2795	187	6	the	the	DET
taxlaw-2795	187	7	term	term	NOUN
taxlaw-2795	187	8	“	"	PUNCT
taxlaw-2795	187	9	market	market	NOUN
taxlaw-2795	187	10	risk	risk	NOUN
taxlaw-2795	187	11	”	"	PUNCT
taxlaw-2795	187	12	to	to	PART
taxlaw-2795	187	13	include	include	VERB
taxlaw-2795	187	14	“	"	PUNCT
taxlaw-2795	187	15	all	all	DET
taxlaw-2795	187	16	risks	risk	NOUN
taxlaw-2795	187	17	—	—	PUNCT
taxlaw-2795	187	18	including	include	VERB
taxlaw-2795	187	19	the	the	DET
taxlaw-2795	187	20	risk	risk	NOUN
taxlaw-2795	187	21	of	of	ADP
taxlaw-2795	187	22	natural	natural	ADJ
taxlaw-2795	187	23	events	event	NOUN
taxlaw-2795	187	24	such	such	ADJ
taxlaw-2795	187	25	as	as	ADP
taxlaw-2795	187	26	floods	flood	NOUN
taxlaw-2795	187	27	—	—	PUNCT
taxlaw-2795	187	28	not	not	PART
taxlaw-2795	187	29	caused	cause	VERB
taxlaw-2795	187	30	by	by	ADP
taxlaw-2795	187	31	uncertainty	uncertainty	NOUN
taxlaw-2795	187	32	concerning	concern	VERB
taxlaw-2795	187	33	future	future	ADJ
taxlaw-2795	187	34	government	government	NOUN
taxlaw-2795	187	35	policy	policy	NOUN
taxlaw-2795	187	36	.	.	PUNCT
taxlaw-2795	187	37	”	"	PUNCT
taxlaw-2795	188	1	i	i	PRON
taxlaw-2795	188	2	d.	d.	VERB
taxlaw-2795	188	3	at	at	ADP
taxlaw-2795	188	4	533	533	NUM
taxlaw-2795	188	5	n.62	n.62	NOUN
taxlaw-2795	188	6	.	.	PROPN
taxlaw-2795	188	7	37	37	NUM
taxlaw-2795	188	8	.	.	PUNCT
taxlaw-2795	189	1	see	see	VERB
taxlaw-2795	189	2	i	i	PRON
taxlaw-2795	189	3	d.	d.	PROPN
taxlaw-2795	189	4	at	at	ADP
taxlaw-2795	189	5	541–42	541–42	NUM
taxlaw-2795	189	6	.	.	PUNCT
taxlaw-2795	190	1	38	38	NUM
taxlaw-2795	190	2	.	.	PUNCT
taxlaw-2795	191	1	whether	whether	SCONJ
taxlaw-2795	191	2	nominal	nominal	ADJ
taxlaw-2795	191	3	prospectivity	prospectivity	NOUN
taxlaw-2795	191	4	constitutes	constitute	VERB
taxlaw-2795	191	5	transition	transition	NOUN
taxlaw-2795	191	6	relief	relief	NOUN
taxlaw-2795	191	7	is	be	AUX
taxlaw-2795	191	8	a	a	DET
taxlaw-2795	191	9	point	point	NOUN
taxlaw-2795	191	10	of	of	ADP
taxlaw-2795	191	11	contention	contention	NOUN
taxlaw-2795	191	12	.	.	PUNCT
taxlaw-2795	192	1	see	see	VERB
taxlaw-2795	192	2	infra	infra	NOUN
taxlaw-2795	192	3	part	part	NOUN
taxlaw-2795	192	4	iv	iv	NOUN
taxlaw-2795	192	5	.	.	PROPN
taxlaw-2795	192	6	39	39	NUM
taxlaw-2795	192	7	.	.	PUNCT
taxlaw-2795	193	1	see	see	VERB
taxlaw-2795	193	2	kaplow	kaplow	PROPN
taxlaw-2795	193	3	,	,	PUNCT
taxlaw-2795	193	4	transition	transition	NOUN
taxlaw-2795	193	5	policy	policy	NOUN
taxlaw-2795	193	6	,	,	PUNCT
taxlaw-2795	193	7	supra	supra	PROPN
taxlaw-2795	193	8	note	note	NOUN
taxlaw-2795	193	9	2	2	NUM
taxlaw-2795	193	10	,	,	PUNCT
taxlaw-2795	193	11	at	at	ADP
taxlaw-2795	193	12	177–79	177–79	NUM
taxlaw-2795	193	13	.	.	PUNCT
taxlaw-2795	194	1	2010	2010	NUM
taxlaw-2795	194	2	]	]	X
taxlaw-2795	194	3	legal	legal	ADJ
taxlaw-2795	194	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	194	5	's	's	PART
taxlaw-2795	194	6	131	131	NUM
taxlaw-2795	194	7	building	building	NOUN
taxlaw-2795	194	8	or	or	CCONJ
taxlaw-2795	194	9	owning	own	VERB
taxlaw-2795	194	10	elsewhere	elsewhere	ADV
taxlaw-2795	194	11	.	.	PUNCT
taxlaw-2795	195	1	by	by	ADP
taxlaw-2795	195	2	contrast	contrast	NOUN
taxlaw-2795	195	3	,	,	PUNCT
taxlaw-2795	195	4	builders	builder	NOUN
taxlaw-2795	195	5	and	and	CCONJ
taxlaw-2795	195	6	owners	owner	NOUN
taxlaw-2795	195	7	who	who	PRON
taxlaw-2795	195	8	can	can	AUX
taxlaw-2795	195	9	rely	rely	VERB
taxlaw-2795	195	10	on	on	ADP
taxlaw-2795	195	11	a	a	DET
taxlaw-2795	195	12	general	general	ADJ
taxlaw-2795	195	13	policy	policy	NOUN
taxlaw-2795	195	14	of	of	ADP
taxlaw-2795	195	15	government	government	NOUN
taxlaw-2795	195	16	relief	relief	NOUN
taxlaw-2795	195	17	from	from	ADP
taxlaw-2795	195	18	losses	loss	NOUN
taxlaw-2795	195	19	due	due	ADJ
taxlaw-2795	195	20	to	to	ADP
taxlaw-2795	195	21	floods	flood	NOUN
taxlaw-2795	195	22	can	can	AUX
taxlaw-2795	195	23	be	be	AUX
taxlaw-2795	195	24	expected	expect	VERB
taxlaw-2795	195	25	to	to	PART
taxlaw-2795	195	26	over	over	ADV
taxlaw-2795	195	27	-	-	PUNCT
taxlaw-2795	195	28	invest	invest	VERB
taxlaw-2795	195	29	in	in	ADP
taxlaw-2795	195	30	houses	house	NOUN
taxlaw-2795	195	31	on	on	ADP
taxlaw-2795	195	32	flood	flood	NOUN
taxlaw-2795	195	33	plains	plain	NOUN
taxlaw-2795	195	34	because	because	SCONJ
taxlaw-2795	195	35	they	they	PRON
taxlaw-2795	195	36	do	do	AUX
taxlaw-2795	195	37	not	not	PART
taxlaw-2795	195	38	need	need	VERB
taxlaw-2795	195	39	to	to	PART
taxlaw-2795	195	40	bear	bear	VERB
taxlaw-2795	195	41	the	the	DET
taxlaw-2795	195	42	cost	cost	NOUN
taxlaw-2795	195	43	of	of	ADP
taxlaw-2795	195	44	a	a	DET
taxlaw-2795	195	45	flood	flood	NOUN
taxlaw-2795	195	46	if	if	SCONJ
taxlaw-2795	195	47	it	it	PRON
taxlaw-2795	195	48	occurs	occur	VERB
taxlaw-2795	195	49	.	.	PUNCT
taxlaw-2795	196	1	in	in	ADP
taxlaw-2795	196	2	effect	effect	NOUN
taxlaw-2795	196	3	,	,	PUNCT
taxlaw-2795	196	4	government	government	NOUN
taxlaw-2795	196	5	insurance	insurance	NOUN
taxlaw-2795	196	6	creates	create	VERB
taxlaw-2795	196	7	an	an	DET
taxlaw-2795	196	8	externality	externality	NOUN
taxlaw-2795	196	9	by	by	ADP
taxlaw-2795	196	10	providing	provide	VERB
taxlaw-2795	196	11	a	a	DET
taxlaw-2795	196	12	costless	costless	NOUN
taxlaw-2795	196	13	put	put	NOUN
taxlaw-2795	196	14	option	option	NOUN
taxlaw-2795	196	15	for	for	ADP
taxlaw-2795	196	16	those	those	PRON
taxlaw-2795	196	17	who	who	PRON
taxlaw-2795	196	18	invest	invest	VERB
taxlaw-2795	196	19	on	on	ADP
taxlaw-2795	196	20	land	land	NOUN
taxlaw-2795	196	21	in	in	ADP
taxlaw-2795	196	22	flood	flood	NOUN
taxlaw-2795	196	23	plains.40	plains.40	NOUN
taxlaw-2795	196	24	further	far	ADV
taxlaw-2795	196	25	,	,	PUNCT
taxlaw-2795	196	26	privately	privately	ADV
taxlaw-2795	196	27	arranged	arrange	VERB
taxlaw-2795	196	28	risk	risk	NOUN
taxlaw-2795	196	29	-	-	PUNCT
taxlaw-2795	196	30	shifting	shift	VERB
taxlaw-2795	196	31	and	and	CCONJ
taxlaw-2795	196	32	risk	risk	NOUN
taxlaw-2795	196	33	-	-	PUNCT
taxlaw-2795	196	34	spreading	spread	VERB
taxlaw-2795	196	35	are	be	AUX
taxlaw-2795	196	36	almost	almost	ADV
taxlaw-2795	196	37	certain	certain	ADJ
taxlaw-2795	196	38	to	to	PART
taxlaw-2795	196	39	be	be	AUX
taxlaw-2795	196	40	superior	superior	ADJ
taxlaw-2795	196	41	to	to	ADP
taxlaw-2795	196	42	government	government	NOUN
taxlaw-2795	196	43	-	-	PUNCT
taxlaw-2795	196	44	provided	provide	VERB
taxlaw-2795	196	45	relief	relief	NOUN
taxlaw-2795	196	46	because	because	SCONJ
taxlaw-2795	196	47	the	the	DET
taxlaw-2795	196	48	latter	latter	NOUN
taxlaw-2795	196	49	does	do	AUX
taxlaw-2795	196	50	not	not	PART
taxlaw-2795	196	51	distinguish	distinguish	VERB
taxlaw-2795	196	52	among	among	ADP
taxlaw-2795	196	53	the	the	DET
taxlaw-2795	196	54	different	different	ADJ
taxlaw-2795	196	55	levels	level	NOUN
taxlaw-2795	196	56	of	of	ADP
taxlaw-2795	196	57	risk	risk	NOUN
taxlaw-2795	196	58	tolerance	tolerance	NOUN
taxlaw-2795	196	59	of	of	ADP
taxlaw-2795	196	60	different	different	ADJ
taxlaw-2795	196	61	private	private	ADJ
taxlaw-2795	196	62	actors	actor	NOUN
taxlaw-2795	196	63	.	.	PUNCT
taxlaw-2795	197	1	turning	turn	VERB
taxlaw-2795	197	2	to	to	ADP
taxlaw-2795	197	3	legal	legal	ADJ
taxlaw-2795	197	4	transitions	transition	NOUN
taxlaw-2795	197	5	,	,	PUNCT
taxlaw-2795	197	6	it	it	PRON
taxlaw-2795	197	7	would	would	AUX
taxlaw-2795	197	8	appear	appear	VERB
taxlaw-2795	197	9	that	that	SCONJ
taxlaw-2795	197	10	transition	transition	NOUN
taxlaw-2795	197	11	risk	risk	NOUN
taxlaw-2795	197	12	should	should	AUX
taxlaw-2795	197	13	be	be	AUX
taxlaw-2795	197	14	borne	bear	VERB
taxlaw-2795	197	15	in	in	ADP
taxlaw-2795	197	16	the	the	DET
taxlaw-2795	197	17	first	first	ADJ
taxlaw-2795	197	18	instance	instance	NOUN
taxlaw-2795	197	19	by	by	ADP
taxlaw-2795	197	20	private	private	ADJ
taxlaw-2795	197	21	actors	actor	NOUN
taxlaw-2795	197	22	because	because	SCONJ
taxlaw-2795	197	23	the	the	DET
taxlaw-2795	197	24	possibility	possibility	NOUN
taxlaw-2795	197	25	of	of	ADP
taxlaw-2795	197	26	a	a	DET
taxlaw-2795	197	27	legal	legal	ADJ
taxlaw-2795	197	28	transition	transition	NOUN
taxlaw-2795	197	29	,	,	PUNCT
taxlaw-2795	197	30	like	like	ADP
taxlaw-2795	197	31	that	that	PRON
taxlaw-2795	197	32	of	of	ADP
taxlaw-2795	197	33	a	a	DET
taxlaw-2795	197	34	flood	flood	NOUN
taxlaw-2795	197	35	,	,	PUNCT
taxlaw-2795	197	36	is	be	AUX
taxlaw-2795	197	37	a	a	DET
taxlaw-2795	197	38	foreseeable	foreseeable	ADJ
taxlaw-2795	197	39	probabilistic	probabilistic	ADJ
taxlaw-2795	197	40	event	event	NOUN
taxlaw-2795	197	41	that	that	PRON
taxlaw-2795	197	42	has	have	VERB
taxlaw-2795	197	43	an	an	DET
taxlaw-2795	197	44	effect	effect	NOUN
taxlaw-2795	197	45	on	on	ADP
taxlaw-2795	197	46	the	the	DET
taxlaw-2795	197	47	market	market	NOUN
taxlaw-2795	197	48	value	value	NOUN
taxlaw-2795	197	49	of	of	ADP
taxlaw-2795	197	50	investments.41	investments.41	NOUN
taxlaw-2795	197	51	there	there	PRON
taxlaw-2795	197	52	are	be	VERB
taxlaw-2795	197	53	two	two	NUM
taxlaw-2795	197	54	aspects	aspect	NOUN
taxlaw-2795	197	55	to	to	ADP
taxlaw-2795	197	56	the	the	DET
taxlaw-2795	197	57	efficiency	efficiency	NOUN
taxlaw-2795	197	58	gain	gain	NOUN
taxlaw-2795	197	59	of	of	ADP
taxlaw-2795	197	60	requiring	require	VERB
taxlaw-2795	197	61	investors	investor	NOUN
taxlaw-2795	197	62	to	to	PART
taxlaw-2795	197	63	bear	bear	VERB
taxlaw-2795	197	64	transition	transition	NOUN
taxlaw-2795	197	65	losses	loss	NOUN
taxlaw-2795	197	66	.	.	PUNCT
taxlaw-2795	198	1	first	first	ADV
taxlaw-2795	198	2	,	,	PUNCT
taxlaw-2795	198	3	private	private	ADJ
taxlaw-2795	198	4	insurance	insurance	NOUN
taxlaw-2795	198	5	remains	remain	VERB
taxlaw-2795	198	6	more	more	ADV
taxlaw-2795	198	7	efficient	efficient	ADJ
taxlaw-2795	198	8	than	than	ADP
taxlaw-2795	198	9	government	government	NOUN
taxlaw-2795	198	10	relief	relief	NOUN
taxlaw-2795	198	11	,	,	PUNCT
taxlaw-2795	198	12	for	for	ADP
taxlaw-2795	198	13	the	the	DET
taxlaw-2795	198	14	same	same	ADJ
taxlaw-2795	198	15	reasons	reason	NOUN
taxlaw-2795	198	16	that	that	PRON
taxlaw-2795	198	17	it	it	PRON
taxlaw-2795	198	18	is	be	AUX
taxlaw-2795	198	19	superior	superior	ADJ
taxlaw-2795	198	20	in	in	ADP
taxlaw-2795	198	21	the	the	DET
taxlaw-2795	198	22	case	case	NOUN
taxlaw-2795	198	23	of	of	ADP
taxlaw-2795	198	24	market	market	NOUN
taxlaw-2795	198	25	-	-	PUNCT
taxlaw-2795	198	26	based	base	VERB
taxlaw-2795	198	27	events	event	NOUN
taxlaw-2795	198	28	.	.	PUNCT
taxlaw-2795	199	1	where	where	SCONJ
taxlaw-2795	199	2	investors	investor	NOUN
taxlaw-2795	199	3	must	must	AUX
taxlaw-2795	199	4	bear	bear	VERB
taxlaw-2795	199	5	the	the	DET
taxlaw-2795	199	6	costs	cost	NOUN
taxlaw-2795	199	7	of	of	ADP
taxlaw-2795	199	8	legal	legal	ADJ
taxlaw-2795	199	9	change	change	NOUN
taxlaw-2795	199	10	in	in	ADP
taxlaw-2795	199	11	the	the	DET
taxlaw-2795	199	12	first	first	ADJ
taxlaw-2795	199	13	instance	instance	NOUN
taxlaw-2795	199	14	,	,	PUNCT
taxlaw-2795	199	15	they	they	PRON
taxlaw-2795	199	16	will	will	AUX
taxlaw-2795	199	17	spread	spread	VERB
taxlaw-2795	199	18	or	or	CCONJ
taxlaw-2795	199	19	shift	shift	VERB
taxlaw-2795	199	20	risk	risk	NOUN
taxlaw-2795	199	21	so	so	SCONJ
taxlaw-2795	199	22	that	that	SCONJ
taxlaw-2795	199	23	it	it	PRON
taxlaw-2795	199	24	is	be	AUX
taxlaw-2795	199	25	optimally	optimally	ADV
taxlaw-2795	199	26	allocated	allocate	VERB
taxlaw-2795	199	27	between	between	ADP
taxlaw-2795	199	28	themselves	themselves	PRON
taxlaw-2795	199	29	and	and	CCONJ
taxlaw-2795	199	30	others	other	NOUN
taxlaw-2795	199	31	.	.	PUNCT
taxlaw-2795	200	1	second	second	ADV
taxlaw-2795	200	2	,	,	PUNCT
taxlaw-2795	200	3	forcing	force	VERB
taxlaw-2795	200	4	private	private	ADJ
taxlaw-2795	200	5	investors	investor	NOUN
taxlaw-2795	200	6	to	to	PART
taxlaw-2795	200	7	bear	bear	VERB
taxlaw-2795	200	8	the	the	DET
taxlaw-2795	200	9	risk	risk	NOUN
taxlaw-2795	200	10	of	of	ADP
taxlaw-2795	200	11	legal	legal	ADJ
taxlaw-2795	200	12	change	change	NOUN
taxlaw-2795	200	13	will	will	AUX
taxlaw-2795	200	14	lead	lead	VERB
taxlaw-2795	200	15	to	to	ADP
taxlaw-2795	200	16	beneficial	beneficial	ADJ
taxlaw-2795	200	17	pre	pre	ADJ
taxlaw-2795	200	18	-	-	ADJ
taxlaw-2795	200	19	transition	transition	ADJ
taxlaw-2795	200	20	anticipation	anticipation	NOUN
taxlaw-2795	200	21	of	of	ADP
taxlaw-2795	200	22	future	future	ADJ
taxlaw-2795	200	23	law	law	NOUN
taxlaw-2795	200	24	,	,	PUNCT
taxlaw-2795	200	25	as	as	ADV
taxlaw-2795	200	26	long	long	ADV
taxlaw-2795	200	27	as	as	SCONJ
taxlaw-2795	200	28	it	it	PRON
taxlaw-2795	200	29	is	be	AUX
taxlaw-2795	200	30	reasonable	reasonable	ADJ
taxlaw-2795	200	31	to	to	PART
taxlaw-2795	200	32	suppose	suppose	VERB
taxlaw-2795	200	33	that	that	SCONJ
taxlaw-2795	200	34	the	the	DET
taxlaw-2795	200	35	law	law	NOUN
taxlaw-2795	200	36	is	be	AUX
taxlaw-2795	200	37	improving	improve	VERB
taxlaw-2795	200	38	.	.	PUNCT
taxlaw-2795	201	1	while	while	SCONJ
taxlaw-2795	201	2	this	this	DET
taxlaw-2795	201	3	assumption	assumption	NOUN
taxlaw-2795	201	4	has	have	AUX
taxlaw-2795	201	5	been	be	AUX
taxlaw-2795	201	6	aptly	aptly	ADV
taxlaw-2795	201	7	described	describe	VERB
taxlaw-2795	201	8	as	as	ADP
taxlaw-2795	201	9	“	"	PUNCT
taxlaw-2795	201	10	heroic,”42	heroic,”42	ADP
taxlaw-2795	201	11	it	it	PRON
taxlaw-2795	201	12	is	be	AUX
taxlaw-2795	201	13	at	at	ADP
taxlaw-2795	201	14	least	least	ADJ
taxlaw-2795	201	15	reasonable	reasonable	ADJ
taxlaw-2795	201	16	as	as	ADP
taxlaw-2795	201	17	a	a	DET
taxlaw-2795	201	18	working	work	VERB
taxlaw-2795	201	19	assumption	assumption	NOUN
taxlaw-2795	201	20	or	or	CCONJ
taxlaw-2795	201	21	a	a	DET
taxlaw-2795	201	22	first	first	ADJ
taxlaw-2795	201	23	approximation	approximation	NOUN
taxlaw-2795	201	24	.	.	PUNCT
taxlaw-2795	202	1	thus	thus	ADV
taxlaw-2795	202	2	,	,	PUNCT
taxlaw-2795	202	3	if	if	SCONJ
taxlaw-2795	202	4	we	we	PRON
taxlaw-2795	202	5	think	think	VERB
taxlaw-2795	202	6	that	that	SCONJ
taxlaw-2795	202	7	strict	strict	ADJ
taxlaw-2795	202	8	product	product	NOUN
taxlaw-2795	202	9	liability	liability	NOUN
taxlaw-2795	202	10	in	in	ADP
taxlaw-2795	202	11	tort	tort	NOUN
taxlaw-2795	202	12	provides	provide	VERB
taxlaw-2795	202	13	a	a	DET
taxlaw-2795	202	14	better	well	ADJ
taxlaw-2795	202	15	regime	regime	NOUN
taxlaw-2795	202	16	than	than	ADP
taxlaw-2795	202	17	negligence	negligence	NOUN
taxlaw-2795	202	18	for	for	ADP
taxlaw-2795	202	19	risk	risk	NOUN
taxlaw-2795	202	20	-	-	PUNCT
taxlaw-2795	202	21	bearing	bearing	NOUN
taxlaw-2795	202	22	and	and	CCONJ
taxlaw-2795	202	23	-spreading	-spreading	NOUN
taxlaw-2795	202	24	,	,	PUNCT
taxlaw-2795	202	25	a	a	DET
taxlaw-2795	202	26	transition	transition	NOUN
taxlaw-2795	202	27	norm	norm	NOUN
taxlaw-2795	202	28	that	that	PRON
taxlaw-2795	202	29	does	do	AUX
taxlaw-2795	202	30	not	not	PART
taxlaw-2795	202	31	permit	permit	VERB
taxlaw-2795	202	32	manufacturers	manufacturer	NOUN
taxlaw-2795	202	33	to	to	PART
taxlaw-2795	202	34	rely	rely	VERB
taxlaw-2795	202	35	on	on	ADP
taxlaw-2795	202	36	transition	transition	NOUN
taxlaw-2795	202	37	relief	relief	NOUN
taxlaw-2795	202	38	will	will	AUX
taxlaw-2795	202	39	encourage	encourage	VERB
taxlaw-2795	202	40	them	they	PRON
taxlaw-2795	202	41	to	to	PART
taxlaw-2795	202	42	act	act	VERB
taxlaw-2795	202	43	as	as	SCONJ
taxlaw-2795	202	44	though	though	SCONJ
taxlaw-2795	202	45	strict	strict	ADJ
taxlaw-2795	202	46	liability	liability	NOUN
taxlaw-2795	202	47	applied	apply	VERB
taxlaw-2795	202	48	avant	avant	X
taxlaw-2795	202	49	la	la	X
taxlaw-2795	202	50	lettre	lettre	PROPN
taxlaw-2795	202	51	.	.	PUNCT
taxlaw-2795	203	1	indeed	indeed	ADV
taxlaw-2795	203	2	,	,	PUNCT
taxlaw-2795	203	3	the	the	DET
taxlaw-2795	203	4	prospect	prospect	NOUN
taxlaw-2795	203	5	of	of	ADP
taxlaw-2795	203	6	retroactive	retroactive	ADJ
taxlaw-2795	203	7	application	application	NOUN
taxlaw-2795	203	8	of	of	ADP
taxlaw-2795	203	9	such	such	DET
taxlaw-2795	203	10	a	a	DET
taxlaw-2795	203	11	regime	regime	NOUN
taxlaw-2795	203	12	is	be	AUX
taxlaw-2795	203	13	likely	likely	ADJ
taxlaw-2795	203	14	to	to	PART
taxlaw-2795	203	15	have	have	VERB
taxlaw-2795	203	16	still	still	ADV
taxlaw-2795	203	17	greater	great	ADJ
taxlaw-2795	203	18	beneficial	beneficial	ADJ
taxlaw-2795	203	19	effect	effect	NOUN
taxlaw-2795	203	20	.	.	PUNCT
taxlaw-2795	204	1	such	such	ADJ
taxlaw-2795	204	2	pre	pre	ADJ
taxlaw-2795	204	3	-	-	ADJ
taxlaw-2795	204	4	transition	transition	ADJ
taxlaw-2795	204	5	changes	change	NOUN
taxlaw-2795	204	6	in	in	ADP
taxlaw-2795	204	7	conduct	conduct	NOUN
taxlaw-2795	204	8	produce	produce	VERB
taxlaw-2795	204	9	welfare	welfare	NOUN
taxlaw-2795	204	10	gains	gain	NOUN
taxlaw-2795	204	11	apart	apart	ADV
taxlaw-2795	204	12	from	from	ADP
taxlaw-2795	204	13	the	the	DET
taxlaw-2795	204	14	savings	saving	NOUN
taxlaw-2795	204	15	that	that	PRON
taxlaw-2795	204	16	private	private	ADJ
taxlaw-2795	204	17	insurance	insurance	NOUN
taxlaw-2795	204	18	provides	provide	VERB
taxlaw-2795	204	19	over	over	ADP
taxlaw-2795	204	20	transition	transition	NOUN
taxlaw-2795	204	21	relief.43	relief.43	NOUN
taxlaw-2795	204	22	40	40	NUM
taxlaw-2795	204	23	.	.	PUNCT
taxlaw-2795	205	1	one	one	PRON
taxlaw-2795	205	2	might	might	AUX
taxlaw-2795	205	3	object	object	VERB
taxlaw-2795	205	4	that	that	SCONJ
taxlaw-2795	205	5	forcing	force	VERB
taxlaw-2795	205	6	such	such	ADJ
taxlaw-2795	205	7	individuals	individual	NOUN
taxlaw-2795	205	8	to	to	PART
taxlaw-2795	205	9	bear	bear	VERB
taxlaw-2795	205	10	these	these	DET
taxlaw-2795	205	11	costs	cost	NOUN
taxlaw-2795	205	12	unfairly	unfairly	ADV
taxlaw-2795	205	13	penalizes	penalize	VERB
taxlaw-2795	205	14	those	those	PRON
taxlaw-2795	205	15	who	who	PRON
taxlaw-2795	205	16	may	may	AUX
taxlaw-2795	205	17	lack	lack	VERB
taxlaw-2795	205	18	the	the	DET
taxlaw-2795	205	19	means	mean	NOUN
taxlaw-2795	205	20	to	to	PART
taxlaw-2795	205	21	purchase	purchase	VERB
taxlaw-2795	205	22	insurance	insurance	NOUN
taxlaw-2795	205	23	or	or	CCONJ
taxlaw-2795	205	24	to	to	PART
taxlaw-2795	205	25	rebuild	rebuild	VERB
taxlaw-2795	205	26	,	,	PUNCT
taxlaw-2795	205	27	possibly	possibly	ADV
taxlaw-2795	205	28	through	through	ADP
taxlaw-2795	205	29	no	no	DET
taxlaw-2795	205	30	fault	fault	NOUN
taxlaw-2795	205	31	of	of	ADP
taxlaw-2795	205	32	their	their	PRON
taxlaw-2795	205	33	own	own	ADJ
taxlaw-2795	205	34	.	.	PUNCT
taxlaw-2795	206	1	the	the	DET
taxlaw-2795	206	2	usual	usual	ADJ
taxlaw-2795	206	3	response	response	NOUN
taxlaw-2795	206	4	is	be	AUX
taxlaw-2795	206	5	that	that	SCONJ
taxlaw-2795	206	6	such	such	ADJ
taxlaw-2795	206	7	hardships	hardship	NOUN
taxlaw-2795	206	8	are	be	AUX
taxlaw-2795	206	9	due	due	ADJ
taxlaw-2795	206	10	to	to	ADP
taxlaw-2795	206	11	preexisting	preexist	VERB
taxlaw-2795	206	12	distributive	distributive	ADJ
taxlaw-2795	206	13	inequities	inequity	NOUN
taxlaw-2795	206	14	that	that	PRON
taxlaw-2795	206	15	should	should	AUX
taxlaw-2795	206	16	be	be	AUX
taxlaw-2795	206	17	dealt	deal	VERB
taxlaw-2795	206	18	with	with	ADP
taxlaw-2795	206	19	in	in	ADP
taxlaw-2795	206	20	other	other	ADJ
taxlaw-2795	206	21	ways	way	NOUN
taxlaw-2795	206	22	,	,	PUNCT
taxlaw-2795	206	23	such	such	ADJ
taxlaw-2795	206	24	as	as	ADP
taxlaw-2795	206	25	through	through	ADP
taxlaw-2795	206	26	taxand	taxand	NOUN
taxlaw-2795	206	27	-	-	PUNCT
taxlaw-2795	206	28	transfer	transfer	NOUN
taxlaw-2795	206	29	programs	program	NOUN
taxlaw-2795	206	30	that	that	PRON
taxlaw-2795	206	31	are	be	AUX
taxlaw-2795	206	32	not	not	PART
taxlaw-2795	206	33	keyed	key	VERB
taxlaw-2795	206	34	to	to	ADP
taxlaw-2795	206	35	specific	specific	ADJ
taxlaw-2795	206	36	losses	loss	NOUN
taxlaw-2795	206	37	.	.	PUNCT
taxlaw-2795	207	1	programs	program	NOUN
taxlaw-2795	207	2	of	of	ADP
taxlaw-2795	207	3	this	this	DET
taxlaw-2795	207	4	nature	nature	NOUN
taxlaw-2795	207	5	do	do	AUX
taxlaw-2795	207	6	not	not	PART
taxlaw-2795	207	7	effect	effect	VERB
taxlaw-2795	207	8	distributive	distributive	ADJ
taxlaw-2795	207	9	objectives	objective	NOUN
taxlaw-2795	207	10	by	by	ADP
taxlaw-2795	207	11	means	mean	NOUN
taxlaw-2795	207	12	of	of	ADP
taxlaw-2795	207	13	inefficient	inefficient	ADJ
taxlaw-2795	207	14	subsidies	subsidy	NOUN
taxlaw-2795	207	15	.	.	PUNCT
taxlaw-2795	208	1	see	see	VERB
taxlaw-2795	208	2	i	i	PRON
taxlaw-2795	208	3	d.	d.	PROPN
taxlaw-2795	208	4	41	41	NUM
taxlaw-2795	208	5	.	.	PUNCT
taxlaw-2795	209	1	graetz	graetz	PROPN
taxlaw-2795	209	2	himself	himself	PRON
taxlaw-2795	209	3	raised	raise	VERB
taxlaw-2795	209	4	this	this	DET
taxlaw-2795	209	5	point	point	NOUN
taxlaw-2795	209	6	,	,	PUNCT
taxlaw-2795	209	7	but	but	CCONJ
taxlaw-2795	209	8	it	it	PRON
taxlaw-2795	209	9	has	have	AUX
taxlaw-2795	209	10	been	be	AUX
taxlaw-2795	209	11	more	more	ADV
taxlaw-2795	209	12	fully	fully	ADV
taxlaw-2795	209	13	developed	develop	VERB
taxlaw-2795	209	14	in	in	ADP
taxlaw-2795	209	15	the	the	DET
taxlaw-2795	209	16	later	later	ADJ
taxlaw-2795	209	17	literature	literature	NOUN
taxlaw-2795	209	18	.	.	PUNCT
taxlaw-2795	210	1	see	see	VERB
taxlaw-2795	210	2	graetz	graetz	NOUN
taxlaw-2795	210	3	,	,	PUNCT
taxlaw-2795	210	4	legal	legal	ADJ
taxlaw-2795	210	5	transitions	transition	NOUN
taxlaw-2795	210	6	,	,	PUNCT
taxlaw-2795	210	7	supra	supra	PROPN
taxlaw-2795	210	8	note	note	NOUN
taxlaw-2795	210	9	1	1	NUM
taxlaw-2795	210	10	,	,	PUNCT
taxlaw-2795	210	11	at	at	ADP
taxlaw-2795	210	12	65–66	65–66	NUM
taxlaw-2795	210	13	.	.	PUNCT
taxlaw-2795	211	1	42	42	NUM
taxlaw-2795	211	2	.	.	PUNCT
taxlaw-2795	212	1	levmore	levmore	NOUN
taxlaw-2795	212	2	,	,	PUNCT
taxlaw-2795	212	3	changes	change	NOUN
taxlaw-2795	212	4	,	,	PUNCT
taxlaw-2795	212	5	supra	supra	NOUN
taxlaw-2795	212	6	note	note	NOUN
taxlaw-2795	212	7	5	5	NUM
taxlaw-2795	212	8	,	,	PUNCT
taxlaw-2795	212	9	at	at	ADP
taxlaw-2795	212	10	1662	1662	NUM
taxlaw-2795	212	11	.	.	PUNCT
taxlaw-2795	213	1	43	43	NUM
taxlaw-2795	213	2	.	.	PUNCT
taxlaw-2795	214	1	see	see	VERB
taxlaw-2795	214	2	logue	logue	NOUN
taxlaw-2795	214	3	,	,	PUNCT
taxlaw-2795	214	4	legal	legal	ADJ
taxlaw-2795	214	5	transitions	transition	NOUN
taxlaw-2795	214	6	,	,	PUNCT
taxlaw-2795	214	7	supra	supra	PROPN
taxlaw-2795	214	8	note	note	NOUN
taxlaw-2795	214	9	3	3	NUM
taxlaw-2795	214	10	,	,	PUNCT
taxlaw-2795	214	11	at	at	ADP
taxlaw-2795	214	12	217	217	NUM
taxlaw-2795	214	13	n.10	n.10	ADP
taxlaw-2795	214	14	for	for	ADP
taxlaw-2795	214	15	authorities	authority	NOUN
taxlaw-2795	214	16	.	.	PUNCT
taxlaw-2795	215	1	132	132	NUM
taxlaw-2795	215	2	columbia	columbia	PROPN
taxlaw-2795	215	3	jour'al	jour'al	PROPN
taxlaw-2795	215	4	of	of	ADP
taxlaw-2795	215	5	tax	tax	NOUN
taxlaw-2795	215	6	law	law	NOUN
taxlaw-2795	215	7	[	[	X
taxlaw-2795	215	8	vol	vol	NOUN
taxlaw-2795	215	9	.	.	PUNCT
taxlaw-2795	215	10	1:120	1:120	ADJ
taxlaw-2795	215	11	c.	c.	PROPN
taxlaw-2795	215	12	'	'	PUNCT
taxlaw-2795	215	13	ominal	ominal	ADJ
taxlaw-2795	215	14	retroactivity	retroactivity	NOUN
taxlaw-2795	215	15	more	more	ADV
taxlaw-2795	215	16	recently	recently	ADV
taxlaw-2795	215	17	,	,	PUNCT
taxlaw-2795	215	18	shaviro	shaviro	NOUN
taxlaw-2795	215	19	has	have	AUX
taxlaw-2795	215	20	offered	offer	VERB
taxlaw-2795	215	21	an	an	DET
taxlaw-2795	215	22	in	in	ADP
taxlaw-2795	215	23	-	-	PUNCT
taxlaw-2795	215	24	depth	depth	NOUN
taxlaw-2795	215	25	analysis	analysis	NOUN
taxlaw-2795	215	26	of	of	ADP
taxlaw-2795	215	27	tax	tax	NOUN
taxlaw-2795	215	28	transitions	transition	NOUN
taxlaw-2795	215	29	and	and	CCONJ
taxlaw-2795	215	30	retroactive	retroactive	ADJ
taxlaw-2795	215	31	relief	relief	NOUN
taxlaw-2795	215	32	in	in	ADP
taxlaw-2795	215	33	his	his	PRON
taxlaw-2795	215	34	book	book	NOUN
taxlaw-2795	215	35	,	,	PUNCT
taxlaw-2795	215	36	when	when	SCONJ
taxlaw-2795	215	37	rules	rule	NOUN
taxlaw-2795	215	38	change.44	change.44	NOUN
taxlaw-2795	215	39	shaviro	shaviro	PROPN
taxlaw-2795	215	40	’s	’s	PART
taxlaw-2795	215	41	work	work	NOUN
taxlaw-2795	215	42	is	be	AUX
taxlaw-2795	215	43	marked	mark	VERB
taxlaw-2795	215	44	by	by	ADP
taxlaw-2795	215	45	subtlety	subtlety	NOUN
taxlaw-2795	215	46	,	,	PUNCT
taxlaw-2795	215	47	analytical	analytical	ADJ
taxlaw-2795	215	48	rigor	rigor	NOUN
taxlaw-2795	215	49	,	,	PUNCT
taxlaw-2795	215	50	and	and	CCONJ
taxlaw-2795	215	51	generality	generality	NOUN
taxlaw-2795	215	52	in	in	ADP
taxlaw-2795	215	53	its	its	PRON
taxlaw-2795	215	54	relaxation	relaxation	NOUN
taxlaw-2795	215	55	of	of	ADP
taxlaw-2795	215	56	the	the	DET
taxlaw-2795	215	57	assumptions	assumption	NOUN
taxlaw-2795	215	58	that	that	PRON
taxlaw-2795	215	59	law	law	NOUN
taxlaw-2795	215	60	is	be	AUX
taxlaw-2795	215	61	generally	generally	ADV
taxlaw-2795	215	62	improving	improve	VERB
taxlaw-2795	215	63	and	and	CCONJ
taxlaw-2795	215	64	that	that	SCONJ
taxlaw-2795	215	65	legislators	legislator	NOUN
taxlaw-2795	215	66	act	act	VERB
taxlaw-2795	215	67	benevolently.45	benevolently.45	NOUN
taxlaw-2795	215	68	however	however	ADV
taxlaw-2795	215	69	,	,	PUNCT
taxlaw-2795	215	70	although	although	SCONJ
taxlaw-2795	215	71	the	the	DET
taxlaw-2795	215	72	book	book	NOUN
taxlaw-2795	215	73	deepens	deepen	VERB
taxlaw-2795	215	74	and	and	CCONJ
taxlaw-2795	215	75	expands	expand	VERB
taxlaw-2795	215	76	upon	upon	SCONJ
taxlaw-2795	215	77	the	the	DET
taxlaw-2795	215	78	analyses	analysis	NOUN
taxlaw-2795	215	79	that	that	PRON
taxlaw-2795	215	80	graetz	graetz	NOUN
taxlaw-2795	215	81	,	,	PUNCT
taxlaw-2795	215	82	kaplow	kaplow	NOUN
taxlaw-2795	215	83	and	and	CCONJ
taxlaw-2795	215	84	other	other	ADJ
taxlaw-2795	215	85	new	new	ADJ
taxlaw-2795	215	86	view	view	NOUN
taxlaw-2795	215	87	theorists	theorist	NOUN
taxlaw-2795	215	88	have	have	AUX
taxlaw-2795	215	89	developed	develop	VERB
taxlaw-2795	215	90	,	,	PUNCT
taxlaw-2795	215	91	it	it	PRON
taxlaw-2795	215	92	does	do	AUX
taxlaw-2795	215	93	not	not	PART
taxlaw-2795	215	94	abandon	abandon	VERB
taxlaw-2795	215	95	their	their	PRON
taxlaw-2795	215	96	conceptual	conceptual	ADJ
taxlaw-2795	215	97	underpinnings.46	underpinnings.46	PROPN
taxlaw-2795	215	98	rather	rather	ADV
taxlaw-2795	215	99	shaviro	shaviro	VERB
taxlaw-2795	215	100	adopts	adopt	VERB
taxlaw-2795	215	101	the	the	DET
taxlaw-2795	215	102	welfarist	welfarist	PROPN
taxlaw-2795	215	103	orientation	orientation	NOUN
taxlaw-2795	215	104	of	of	ADP
taxlaw-2795	215	105	the	the	DET
taxlaw-2795	215	106	new	new	ADJ
taxlaw-2795	215	107	view47	view47	NOUN
taxlaw-2795	215	108	as	as	ADV
taxlaw-2795	215	109	well	well	ADV
taxlaw-2795	215	110	as	as	ADP
taxlaw-2795	215	111	the	the	DET
taxlaw-2795	215	112	new	new	ADJ
taxlaw-2795	215	113	view	view	NOUN
taxlaw-2795	215	114	’s	’s	PART
taxlaw-2795	215	115	skepticism	skepticism	NOUN
taxlaw-2795	215	116	regarding	regard	VERB
taxlaw-2795	215	117	the	the	DET
taxlaw-2795	215	118	significance	significance	NOUN
taxlaw-2795	215	119	of	of	ADP
taxlaw-2795	215	120	popular	popular	ADJ
taxlaw-2795	215	121	distinctions	distinction	NOUN
taxlaw-2795	215	122	,	,	PUNCT
taxlaw-2795	215	123	such	such	ADJ
taxlaw-2795	215	124	as	as	ADP
taxlaw-2795	215	125	that	that	PRON
taxlaw-2795	215	126	between	between	ADP
taxlaw-2795	215	127	nominally	nominally	ADV
taxlaw-2795	215	128	retroactive	retroactive	ADJ
taxlaw-2795	215	129	and	and	CCONJ
taxlaw-2795	215	130	nominally	nominally	ADV
taxlaw-2795	215	131	prospective	prospective	ADJ
taxlaw-2795	215	132	legal	legal	ADJ
taxlaw-2795	215	133	change.48	change.48	NOUN
taxlaw-2795	215	134	shaviro	shaviro	VERB
taxlaw-2795	215	135	’s	’s	PART
taxlaw-2795	215	136	discussion	discussion	NOUN
taxlaw-2795	215	137	of	of	ADP
taxlaw-2795	215	138	the	the	DET
taxlaw-2795	215	139	anti	anti	ADJ
taxlaw-2795	215	140	-	-	ADJ
taxlaw-2795	215	141	nominal	nominal	ADJ
taxlaw-2795	215	142	retroactivity	retroactivity	NOUN
taxlaw-2795	215	143	(	(	PUNCT
taxlaw-2795	215	144	anr	anr	NOUN
taxlaw-2795	215	145	)	)	PUNCT
taxlaw-2795	215	146	norm	norm	NOUN
taxlaw-2795	215	147	in	in	ADP
taxlaw-2795	215	148	the	the	DET
taxlaw-2795	215	149	tax	tax	NOUN
taxlaw-2795	215	150	context	context	NOUN
taxlaw-2795	215	151	offers	offer	VERB
taxlaw-2795	215	152	a	a	DET
taxlaw-2795	215	153	particularly	particularly	ADV
taxlaw-2795	215	154	clear	clear	ADJ
taxlaw-2795	215	155	explication	explication	NOUN
taxlaw-2795	215	156	of	of	ADP
taxlaw-2795	215	157	the	the	DET
taxlaw-2795	215	158	grounds	ground	NOUN
taxlaw-2795	215	159	for	for	ADP
taxlaw-2795	215	160	this	this	DET
taxlaw-2795	215	161	skepticism.49	skepticism.49	NOUN
taxlaw-2795	215	162	the	the	DET
taxlaw-2795	215	163	anr	anr	PROPN
taxlaw-2795	215	164	norm	norm	NOUN
taxlaw-2795	215	165	is	be	AUX
taxlaw-2795	215	166	simply	simply	ADV
taxlaw-2795	215	167	the	the	DET
taxlaw-2795	215	168	prevailing	prevail	VERB
taxlaw-2795	215	169	idea	idea	NOUN
taxlaw-2795	215	170	that	that	SCONJ
taxlaw-2795	215	171	tax	tax	NOUN
taxlaw-2795	215	172	legislation	legislation	NOUN
taxlaw-2795	215	173	ought	ought	AUX
taxlaw-2795	215	174	not	not	PART
taxlaw-2795	215	175	apply	apply	VERB
taxlaw-2795	215	176	with	with	ADP
taxlaw-2795	215	177	expressly	expressly	ADV
taxlaw-2795	215	178	retroactive	retroactive	ADJ
taxlaw-2795	215	179	effect	effect	NOUN
taxlaw-2795	215	180	.	.	PUNCT
taxlaw-2795	216	1	shaviro	shaviro	VERB
taxlaw-2795	216	2	’s	’s	PART
taxlaw-2795	216	3	discussion	discussion	NOUN
taxlaw-2795	216	4	purports	purport	VERB
taxlaw-2795	216	5	to	to	PART
taxlaw-2795	216	6	show	show	VERB
taxlaw-2795	216	7	that	that	SCONJ
taxlaw-2795	216	8	the	the	DET
taxlaw-2795	216	9	anr	anr	PROPN
taxlaw-2795	216	10	norm	norm	NOUN
taxlaw-2795	216	11	does	do	AUX
taxlaw-2795	216	12	not	not	PART
taxlaw-2795	216	13	rest	rest	VERB
taxlaw-2795	216	14	on	on	ADP
taxlaw-2795	216	15	any	any	DET
taxlaw-2795	216	16	categorical	categorical	ADJ
taxlaw-2795	216	17	distinction	distinction	NOUN
taxlaw-2795	216	18	between	between	ADP
taxlaw-2795	216	19	nominally	nominally	ADV
taxlaw-2795	216	20	retroactive	retroactive	ADJ
taxlaw-2795	216	21	and	and	CCONJ
taxlaw-2795	216	22	nominally	nominally	ADV
taxlaw-2795	216	23	prospective	prospective	ADJ
taxlaw-2795	216	24	transition	transition	NOUN
taxlaw-2795	216	25	rules	rule	NOUN
taxlaw-2795	216	26	,	,	PUNCT
taxlaw-2795	216	27	but	but	CCONJ
taxlaw-2795	216	28	instead	instead	ADV
taxlaw-2795	216	29	“	"	PUNCT
taxlaw-2795	216	30	is	be	AUX
taxlaw-2795	216	31	strongly	strongly	ADV
taxlaw-2795	216	32	rooted	root	VERB
taxlaw-2795	216	33	in	in	ADP
taxlaw-2795	216	34	popular	popular	ADJ
taxlaw-2795	216	35	sentiment	sentiment	NOUN
taxlaw-2795	216	36	,	,	PUNCT
taxlaw-2795	216	37	legislative	legislative	ADJ
taxlaw-2795	216	38	practice	practice	NOUN
taxlaw-2795	216	39	,	,	PUNCT
taxlaw-2795	216	40	and	and	CCONJ
taxlaw-2795	216	41	perhaps	perhaps	ADV
taxlaw-2795	216	42	even	even	ADV
taxlaw-2795	216	43	the	the	DET
taxlaw-2795	216	44	constitution	constitution	NOUN
taxlaw-2795	216	45	as	as	SCONJ
taxlaw-2795	216	46	the	the	DET
taxlaw-2795	216	47	courts	court	NOUN
taxlaw-2795	216	48	are	be	AUX
taxlaw-2795	216	49	likely	likely	ADJ
taxlaw-2795	216	50	to	to	PART
taxlaw-2795	216	51	interpret	interpret	VERB
taxlaw-2795	216	52	it	it	PRON
taxlaw-2795	216	53	.	.	PUNCT
taxlaw-2795	217	1	”50	”50	PROPN
taxlaw-2795	217	2	shaviro	shaviro	NOUN
taxlaw-2795	217	3	begins	begin	VERB
taxlaw-2795	217	4	by	by	ADP
taxlaw-2795	217	5	acknowledging	acknowledge	VERB
taxlaw-2795	217	6	the	the	DET
taxlaw-2795	217	7	appropriateness	appropriateness	NOUN
taxlaw-2795	217	8	of	of	ADP
taxlaw-2795	217	9	the	the	DET
taxlaw-2795	217	10	anr	anr	PROPN
taxlaw-2795	217	11	norm	norm	NOUN
taxlaw-2795	217	12	for	for	ADP
taxlaw-2795	217	13	what	what	PRON
taxlaw-2795	217	14	he	he	PRON
taxlaw-2795	217	15	calls	call	VERB
taxlaw-2795	217	16	“	"	PUNCT
taxlaw-2795	217	17	rules	rule	NOUN
taxlaw-2795	217	18	of	of	ADP
taxlaw-2795	217	19	the	the	DET
taxlaw-2795	217	20	road	road	NOUN
taxlaw-2795	217	21	,	,	PUNCT
taxlaw-2795	217	22	”	"	PUNCT
taxlaw-2795	217	23	or	or	CCONJ
taxlaw-2795	217	24	matters	matter	NOUN
taxlaw-2795	217	25	of	of	ADP
taxlaw-2795	217	26	pure	pure	ADJ
taxlaw-2795	217	27	convention.51	convention.51	NOUN
taxlaw-2795	217	28	these	these	PRON
taxlaw-2795	217	29	are	be	AUX
taxlaw-2795	217	30	cases	case	NOUN
taxlaw-2795	217	31	in	in	ADP
taxlaw-2795	217	32	which	which	PRON
taxlaw-2795	217	33	the	the	DET
taxlaw-2795	217	34	problem	problem	NOUN
taxlaw-2795	217	35	that	that	PRON
taxlaw-2795	217	36	a	a	DET
taxlaw-2795	217	37	legal	legal	ADJ
taxlaw-2795	217	38	rule	rule	NOUN
taxlaw-2795	217	39	solves	solve	NOUN
taxlaw-2795	217	40	is	be	AUX
taxlaw-2795	217	41	primarily	primarily	ADV
taxlaw-2795	217	42	one	one	NUM
taxlaw-2795	217	43	of	of	ADP
taxlaw-2795	217	44	coordinating	coordinate	VERB
taxlaw-2795	217	45	conduct	conduct	NOUN
taxlaw-2795	217	46	among	among	ADP
taxlaw-2795	217	47	persons	person	NOUN
taxlaw-2795	217	48	,	,	PUNCT
taxlaw-2795	217	49	rather	rather	ADV
taxlaw-2795	217	50	than	than	ADP
taxlaw-2795	217	51	optimally	optimally	ADV
taxlaw-2795	217	52	conforming	conform	VERB
taxlaw-2795	217	53	their	their	PRON
taxlaw-2795	217	54	conduct	conduct	NOUN
taxlaw-2795	217	55	to	to	ADP
taxlaw-2795	217	56	an	an	DET
taxlaw-2795	217	57	externally	externally	ADV
taxlaw-2795	217	58	-	-	PUNCT
taxlaw-2795	217	59	given	give	VERB
taxlaw-2795	217	60	constraint	constraint	NOUN
taxlaw-2795	217	61	.	.	PUNCT
taxlaw-2795	218	1	it	it	PRON
taxlaw-2795	218	2	does	do	AUX
taxlaw-2795	218	3	not	not	PART
taxlaw-2795	218	4	much	much	ADV
taxlaw-2795	218	5	matter	matter	VERB
taxlaw-2795	218	6	whether	whether	SCONJ
taxlaw-2795	218	7	everyone	everyone	PRON
taxlaw-2795	218	8	drives	drive	VERB
taxlaw-2795	218	9	on	on	ADP
taxlaw-2795	218	10	the	the	DET
taxlaw-2795	218	11	left	left	NOUN
taxlaw-2795	218	12	or	or	CCONJ
taxlaw-2795	218	13	the	the	DET
taxlaw-2795	218	14	right	right	NOUN
taxlaw-2795	218	15	;	;	PUNCT
taxlaw-2795	218	16	what	what	PRON
taxlaw-2795	218	17	matters	matter	VERB
taxlaw-2795	218	18	is	be	AUX
taxlaw-2795	218	19	that	that	SCONJ
taxlaw-2795	218	20	everyone	everyone	PRON
taxlaw-2795	218	21	drives	drive	VERB
taxlaw-2795	218	22	on	on	ADP
taxlaw-2795	218	23	the	the	DET
taxlaw-2795	218	24	same	same	ADJ
taxlaw-2795	218	25	side	side	NOUN
taxlaw-2795	218	26	.	.	PUNCT
taxlaw-2795	219	1	similarly	similarly	ADV
taxlaw-2795	219	2	,	,	PUNCT
taxlaw-2795	219	3	it	it	PRON
taxlaw-2795	219	4	does	do	AUX
taxlaw-2795	219	5	not	not	PART
taxlaw-2795	219	6	matter	matter	VERB
taxlaw-2795	219	7	44	44	NUM
taxlaw-2795	219	8	.	.	PUNCT
taxlaw-2795	220	1	shaviro	shaviro	PROPN
taxlaw-2795	220	2	,	,	PUNCT
taxlaw-2795	220	3	supra	supra	PROPN
taxlaw-2795	220	4	note	note	NOUN
taxlaw-2795	220	5	1	1	NUM
taxlaw-2795	220	6	.	.	X
taxlaw-2795	220	7	45	45	NUM
taxlaw-2795	220	8	.	.	PUNCT
taxlaw-2795	221	1	see	see	VERB
taxlaw-2795	221	2	i	i	PRON
taxlaw-2795	221	3	d.	d.	PROPN
taxlaw-2795	221	4	at	at	ADP
taxlaw-2795	221	5	64–91	64–91	NUM
taxlaw-2795	221	6	.	.	PUNCT
taxlaw-2795	222	1	46	46	NUM
taxlaw-2795	222	2	.	.	PUNCT
taxlaw-2795	223	1	as	as	ADP
taxlaw-2795	223	2	an	an	DET
taxlaw-2795	223	3	example	example	NOUN
taxlaw-2795	223	4	of	of	ADP
taxlaw-2795	223	5	refinement	refinement	NOUN
taxlaw-2795	223	6	,	,	PUNCT
taxlaw-2795	223	7	shaviro	shaviro	NOUN
taxlaw-2795	223	8	disaggregates	disaggregate	VERB
taxlaw-2795	223	9	the	the	DET
taxlaw-2795	223	10	idea	idea	NOUN
taxlaw-2795	223	11	of	of	ADP
taxlaw-2795	223	12	a	a	DET
taxlaw-2795	223	13	transition	transition	NOUN
taxlaw-2795	223	14	tax	tax	NOUN
taxlaw-2795	223	15	(	(	PUNCT
taxlaw-2795	223	16	or	or	CCONJ
taxlaw-2795	223	17	subsidy	subsidy	NOUN
taxlaw-2795	223	18	)	)	PUNCT
taxlaw-2795	223	19	from	from	ADP
taxlaw-2795	223	20	that	that	PRON
taxlaw-2795	223	21	of	of	ADP
taxlaw-2795	223	22	transition	transition	NOUN
taxlaw-2795	223	23	risk	risk	NOUN
taxlaw-2795	223	24	.	.	PUNCT
taxlaw-2795	224	1	the	the	DET
taxlaw-2795	224	2	former	former	ADJ
taxlaw-2795	224	3	is	be	AUX
taxlaw-2795	224	4	the	the	DET
taxlaw-2795	224	5	component	component	NOUN
taxlaw-2795	224	6	of	of	ADP
taxlaw-2795	224	7	a	a	DET
taxlaw-2795	224	8	transition	transition	NOUN
taxlaw-2795	224	9	reflecting	reflect	VERB
taxlaw-2795	224	10	an	an	DET
taxlaw-2795	224	11	expected	expect	VERB
taxlaw-2795	224	12	overall	overall	ADJ
taxlaw-2795	224	13	reduction	reduction	NOUN
taxlaw-2795	224	14	(	(	PUNCT
taxlaw-2795	224	15	increase	increase	NOUN
taxlaw-2795	224	16	)	)	PUNCT
taxlaw-2795	224	17	in	in	ADP
taxlaw-2795	224	18	returns	return	NOUN
taxlaw-2795	224	19	from	from	ADP
taxlaw-2795	224	20	an	an	DET
taxlaw-2795	224	21	anticipated	anticipate	VERB
taxlaw-2795	224	22	rule	rule	NOUN
taxlaw-2795	224	23	change	change	NOUN
taxlaw-2795	224	24	offered	offer	VERB
taxlaw-2795	224	25	without	without	ADP
taxlaw-2795	224	26	transition	transition	NOUN
taxlaw-2795	224	27	relief	relief	NOUN
taxlaw-2795	224	28	,	,	PUNCT
taxlaw-2795	224	29	while	while	SCONJ
taxlaw-2795	224	30	the	the	DET
taxlaw-2795	224	31	latter	latter	NOUN
taxlaw-2795	224	32	is	be	AUX
taxlaw-2795	224	33	simply	simply	ADV
taxlaw-2795	224	34	the	the	DET
taxlaw-2795	224	35	effect	effect	NOUN
taxlaw-2795	224	36	that	that	SCONJ
taxlaw-2795	224	37	uncertainty	uncertainty	NOUN
taxlaw-2795	224	38	about	about	ADP
taxlaw-2795	224	39	the	the	DET
taxlaw-2795	224	40	future	future	NOUN
taxlaw-2795	224	41	has	have	AUX
taxlaw-2795	224	42	on	on	ADP
taxlaw-2795	224	43	asset	asset	NOUN
taxlaw-2795	224	44	values	value	NOUN
taxlaw-2795	224	45	,	,	PUNCT
taxlaw-2795	224	46	even	even	ADV
taxlaw-2795	224	47	though	though	SCONJ
taxlaw-2795	224	48	on	on	ADP
taxlaw-2795	224	49	an	an	DET
taxlaw-2795	224	50	ex	ex	NOUN
taxlaw-2795	224	51	ante	ante	NOUN
taxlaw-2795	224	52	basis	basis	NOUN
taxlaw-2795	224	53	the	the	DET
taxlaw-2795	224	54	expected	expect	VERB
taxlaw-2795	224	55	value	value	NOUN
taxlaw-2795	224	56	of	of	ADP
taxlaw-2795	224	57	an	an	DET
taxlaw-2795	224	58	asset	asset	NOUN
taxlaw-2795	224	59	subject	subject	NOUN
taxlaw-2795	224	60	to	to	ADP
taxlaw-2795	224	61	a	a	DET
taxlaw-2795	224	62	future	future	ADJ
taxlaw-2795	224	63	rule	rule	NOUN
taxlaw-2795	224	64	change	change	NOUN
taxlaw-2795	224	65	remains	remain	VERB
taxlaw-2795	224	66	constant	constant	ADJ
taxlaw-2795	224	67	.	.	PUNCT
taxlaw-2795	225	1	see	see	VERB
taxlaw-2795	225	2	shaviro	shaviro	NOUN
taxlaw-2795	225	3	,	,	PUNCT
taxlaw-2795	225	4	supra	supra	PROPN
taxlaw-2795	225	5	note	note	NOUN
taxlaw-2795	225	6	1	1	NUM
taxlaw-2795	225	7	,	,	PUNCT
taxlaw-2795	225	8	at	at	ADP
taxlaw-2795	225	9	27–32	27–32	NUM
taxlaw-2795	225	10	.	.	PUNCT
taxlaw-2795	226	1	47	47	NUM
taxlaw-2795	226	2	.	.	PUNCT
taxlaw-2795	227	1	“	"	PUNCT
taxlaw-2795	227	2	this	this	DET
taxlaw-2795	227	3	book	book	NOUN
taxlaw-2795	227	4	’s	’s	PART
taxlaw-2795	227	5	framework	framework	NOUN
taxlaw-2795	227	6	is	be	AUX
taxlaw-2795	227	7	utilitarianism	utilitarianism	NOUN
taxlaw-2795	227	8	.	.	PUNCT
taxlaw-2795	227	9	”	"	PUNCT
taxlaw-2795	228	1	i	i	PRON
taxlaw-2795	228	2	d.	d.	VERB
taxlaw-2795	228	3	at	at	ADP
taxlaw-2795	228	4	4	4	NUM
taxlaw-2795	228	5	.	.	NOUN
taxlaw-2795	228	6	48	48	NUM
taxlaw-2795	228	7	.	.	PUNCT
taxlaw-2795	229	1	see	see	VERB
taxlaw-2795	229	2	i	i	PRON
taxlaw-2795	229	3	d.	d.	PROPN
taxlaw-2795	229	4	at	at	ADP
taxlaw-2795	229	5	104	104	NUM
taxlaw-2795	229	6	.	.	PUNCT
taxlaw-2795	230	1	49	49	NUM
taxlaw-2795	230	2	.	.	PUNCT
taxlaw-2795	231	1	see	see	VERB
taxlaw-2795	231	2	i	i	PRON
taxlaw-2795	231	3	d.	d.	PROPN
taxlaw-2795	231	4	at	at	ADP
taxlaw-2795	231	5	104–10	104–10	NUM
taxlaw-2795	231	6	.	.	PROPN
taxlaw-2795	232	1	50	50	NUM
taxlaw-2795	232	2	.	.	PUNCT
taxlaw-2795	233	1	i	i	PRON
taxlaw-2795	233	2	d.	d.	PROPN
taxlaw-2795	233	3	at	at	ADP
taxlaw-2795	233	4	104	104	NUM
taxlaw-2795	233	5	.	.	PUNCT
taxlaw-2795	234	1	shaviro	shaviro	PROPN
taxlaw-2795	234	2	’s	’s	PART
taxlaw-2795	234	3	analysis	analysis	NOUN
taxlaw-2795	234	4	thus	thus	ADV
taxlaw-2795	234	5	may	may	AUX
taxlaw-2795	234	6	be	be	AUX
taxlaw-2795	234	7	thought	think	VERB
taxlaw-2795	234	8	of	of	ADP
taxlaw-2795	234	9	as	as	ADP
taxlaw-2795	234	10	developing	develop	VERB
taxlaw-2795	234	11	observations	observation	NOUN
taxlaw-2795	234	12	first	first	ADV
taxlaw-2795	234	13	made	make	VERB
taxlaw-2795	234	14	by	by	ADP
taxlaw-2795	234	15	graetz	graetz	NOUN
taxlaw-2795	234	16	and	and	CCONJ
taxlaw-2795	234	17	later	later	ADV
taxlaw-2795	234	18	developed	develop	VERB
taxlaw-2795	234	19	by	by	ADP
taxlaw-2795	234	20	kaplow	kaplow	NOUN
taxlaw-2795	234	21	and	and	CCONJ
taxlaw-2795	234	22	others	other	NOUN
taxlaw-2795	234	23	on	on	ADP
taxlaw-2795	234	24	this	this	DET
taxlaw-2795	234	25	point	point	NOUN
taxlaw-2795	234	26	.	.	PUNCT
taxlaw-2795	235	1	51	51	NUM
taxlaw-2795	235	2	.	.	PUNCT
taxlaw-2795	236	1	i	i	PRON
taxlaw-2795	236	2	d.	d.	PROPN
taxlaw-2795	236	3	at	at	ADP
taxlaw-2795	236	4	104–05	104–05	NUM
taxlaw-2795	236	5	.	.	PUNCT
taxlaw-2795	237	1	2010	2010	NUM
taxlaw-2795	237	2	]	]	X
taxlaw-2795	237	3	legal	legal	ADJ
taxlaw-2795	237	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	237	5	's	's	PART
taxlaw-2795	237	6	133	133	NUM
taxlaw-2795	237	7	whether	whether	SCONJ
taxlaw-2795	237	8	the	the	DET
taxlaw-2795	237	9	default	default	NOUN
taxlaw-2795	237	10	taxable	taxable	ADJ
taxlaw-2795	237	11	year	year	NOUN
taxlaw-2795	237	12	begins	begin	VERB
taxlaw-2795	237	13	january	january	PROPN
taxlaw-2795	237	14	1	1	NUM
taxlaw-2795	237	15	or	or	CCONJ
taxlaw-2795	237	16	july	july	PROPN
taxlaw-2795	237	17	1	1	NUM
taxlaw-2795	238	1	;	;	PUNCT
taxlaw-2795	238	2	what	what	PRON
taxlaw-2795	238	3	matters	matter	VERB
taxlaw-2795	238	4	is	be	AUX
taxlaw-2795	238	5	that	that	SCONJ
taxlaw-2795	238	6	the	the	DET
taxlaw-2795	238	7	default	default	NOUN
taxlaw-2795	238	8	applies	apply	VERB
taxlaw-2795	238	9	to	to	ADP
taxlaw-2795	238	10	everyone	everyone	PRON
taxlaw-2795	238	11	in	in	ADP
taxlaw-2795	238	12	a	a	DET
taxlaw-2795	238	13	given	give	VERB
taxlaw-2795	238	14	class	class	NOUN
taxlaw-2795	238	15	.	.	PUNCT
taxlaw-2795	239	1	it	it	PRON
taxlaw-2795	239	2	might	might	AUX
taxlaw-2795	239	3	seem	seem	VERB
taxlaw-2795	239	4	that	that	PRON
taxlaw-2795	239	5	to	to	PART
taxlaw-2795	239	6	acknowledge	acknowledge	VERB
taxlaw-2795	239	7	a	a	DET
taxlaw-2795	239	8	set	set	NOUN
taxlaw-2795	239	9	of	of	ADP
taxlaw-2795	239	10	cases	case	NOUN
taxlaw-2795	239	11	in	in	ADP
taxlaw-2795	239	12	which	which	PRON
taxlaw-2795	239	13	the	the	DET
taxlaw-2795	239	14	anr	anr	PROPN
taxlaw-2795	239	15	norm	norm	NOUN
taxlaw-2795	239	16	would	would	AUX
taxlaw-2795	239	17	be	be	AUX
taxlaw-2795	239	18	inappropriate	inappropriate	ADJ
taxlaw-2795	239	19	concedes	concede	VERB
taxlaw-2795	239	20	the	the	DET
taxlaw-2795	239	21	basic	basic	ADJ
taxlaw-2795	239	22	point	point	NOUN
taxlaw-2795	239	23	,	,	PUNCT
taxlaw-2795	239	24	for	for	SCONJ
taxlaw-2795	239	25	if	if	SCONJ
taxlaw-2795	239	26	the	the	DET
taxlaw-2795	239	27	anr	anr	PROPN
taxlaw-2795	239	28	norm	norm	NOUN
taxlaw-2795	239	29	were	be	AUX
taxlaw-2795	239	30	entirely	entirely	ADV
taxlaw-2795	239	31	arbitrary	arbitrary	ADJ
taxlaw-2795	239	32	,	,	PUNCT
taxlaw-2795	239	33	then	then	ADV
taxlaw-2795	239	34	it	it	PRON
taxlaw-2795	239	35	should	should	AUX
taxlaw-2795	239	36	have	have	VERB
taxlaw-2795	239	37	no	no	DET
taxlaw-2795	239	38	proper	proper	ADJ
taxlaw-2795	239	39	application	application	NOUN
taxlaw-2795	239	40	to	to	ADP
taxlaw-2795	239	41	any	any	DET
taxlaw-2795	239	42	category	category	NOUN
taxlaw-2795	239	43	of	of	ADP
taxlaw-2795	239	44	legal	legal	ADJ
taxlaw-2795	239	45	transitions	transition	NOUN
taxlaw-2795	239	46	other	other	ADJ
taxlaw-2795	239	47	than	than	ADP
taxlaw-2795	239	48	by	by	ADP
taxlaw-2795	239	49	chance	chance	NOUN
taxlaw-2795	239	50	.	.	PUNCT
taxlaw-2795	240	1	but	but	CCONJ
taxlaw-2795	240	2	shaviro	shaviro	VERB
taxlaw-2795	240	3	’s	’s	PART
taxlaw-2795	240	4	point	point	NOUN
taxlaw-2795	240	5	seems	seem	VERB
taxlaw-2795	240	6	to	to	PART
taxlaw-2795	240	7	be	be	AUX
taxlaw-2795	240	8	simply	simply	ADV
taxlaw-2795	240	9	that	that	SCONJ
taxlaw-2795	240	10	rules	rule	NOUN
taxlaw-2795	240	11	of	of	ADP
taxlaw-2795	240	12	the	the	DET
taxlaw-2795	240	13	road	road	NOUN
taxlaw-2795	240	14	should	should	AUX
taxlaw-2795	240	15	not	not	PART
taxlaw-2795	240	16	have	have	VERB
taxlaw-2795	240	17	retroactive	retroactive	ADJ
taxlaw-2795	240	18	effect	effect	NOUN
taxlaw-2795	240	19	at	at	ADV
taxlaw-2795	240	20	all	all	ADV
taxlaw-2795	240	21	,	,	PUNCT
taxlaw-2795	240	22	be	be	AUX
taxlaw-2795	240	23	it	it	PRON
taxlaw-2795	240	24	through	through	ADP
taxlaw-2795	240	25	nominal	nominal	ADJ
taxlaw-2795	240	26	retroactivity	retroactivity	NOUN
taxlaw-2795	240	27	or	or	CCONJ
taxlaw-2795	240	28	through	through	ADP
taxlaw-2795	240	29	nominal	nominal	ADJ
taxlaw-2795	240	30	prospectivity	prospectivity	NOUN
taxlaw-2795	240	31	that	that	PRON
taxlaw-2795	240	32	does	do	AUX
taxlaw-2795	240	33	not	not	PART
taxlaw-2795	240	34	provide	provide	VERB
taxlaw-2795	240	35	relief	relief	NOUN
taxlaw-2795	240	36	.	.	PUNCT
taxlaw-2795	241	1	accordingly	accordingly	ADV
taxlaw-2795	241	2	,	,	PUNCT
taxlaw-2795	241	3	when	when	SCONJ
taxlaw-2795	241	4	a	a	DET
taxlaw-2795	241	5	rule	rule	NOUN
taxlaw-2795	241	6	of	of	ADP
taxlaw-2795	241	7	the	the	DET
taxlaw-2795	241	8	road	road	NOUN
taxlaw-2795	241	9	is	be	AUX
taxlaw-2795	241	10	adopted	adopt	VERB
taxlaw-2795	241	11	or	or	CCONJ
taxlaw-2795	241	12	altered	alter	VERB
taxlaw-2795	241	13	,	,	PUNCT
taxlaw-2795	241	14	there	there	PRON
taxlaw-2795	241	15	is	be	VERB
taxlaw-2795	241	16	no	no	DET
taxlaw-2795	241	17	particular	particular	ADJ
taxlaw-2795	241	18	reason	reason	NOUN
taxlaw-2795	241	19	either	either	CCONJ
taxlaw-2795	241	20	for	for	SCONJ
taxlaw-2795	241	21	the	the	DET
taxlaw-2795	241	22	new	new	ADJ
taxlaw-2795	241	23	rule	rule	NOUN
taxlaw-2795	241	24	to	to	PART
taxlaw-2795	241	25	apply	apply	VERB
taxlaw-2795	241	26	with	with	ADP
taxlaw-2795	241	27	nominally	nominally	ADV
taxlaw-2795	241	28	retroactive	retroactive	ADJ
taxlaw-2795	241	29	effect	effect	NOUN
taxlaw-2795	241	30	,	,	PUNCT
taxlaw-2795	241	31	or	or	CCONJ
taxlaw-2795	241	32	for	for	ADP
taxlaw-2795	241	33	transition	transition	NOUN
taxlaw-2795	241	34	relief	relief	NOUN
taxlaw-2795	241	35	not	not	PART
taxlaw-2795	241	36	to	to	PART
taxlaw-2795	241	37	be	be	AUX
taxlaw-2795	241	38	provided	provide	VERB
taxlaw-2795	241	39	to	to	ADP
taxlaw-2795	241	40	those	those	PRON
taxlaw-2795	241	41	who	who	PRON
taxlaw-2795	241	42	relied	rely	VERB
taxlaw-2795	241	43	on	on	ADP
taxlaw-2795	241	44	the	the	DET
taxlaw-2795	241	45	old	old	ADJ
taxlaw-2795	241	46	rule.52	rule.52	NOUN
taxlaw-2795	241	47	an	an	DET
taxlaw-2795	241	48	arbitrary	arbitrary	ADJ
taxlaw-2795	241	49	rule	rule	NOUN
taxlaw-2795	241	50	whose	whose	DET
taxlaw-2795	241	51	content	content	NOUN
taxlaw-2795	241	52	is	be	AUX
taxlaw-2795	241	53	that	that	SCONJ
taxlaw-2795	241	54	it	it	PRON
taxlaw-2795	241	55	functions	function	VERB
taxlaw-2795	241	56	as	as	ADP
taxlaw-2795	241	57	a	a	DET
taxlaw-2795	241	58	coordinating	coordinating	NOUN
taxlaw-2795	241	59	device	device	NOUN
taxlaw-2795	241	60	typically	typically	ADV
taxlaw-2795	241	61	provides	provide	VERB
taxlaw-2795	241	62	no	no	DET
taxlaw-2795	241	63	particular	particular	ADJ
taxlaw-2795	241	64	clue	clue	NOUN
taxlaw-2795	241	65	to	to	ADP
taxlaw-2795	241	66	individuals	individual	NOUN
taxlaw-2795	241	67	subject	subject	ADJ
taxlaw-2795	241	68	to	to	ADP
taxlaw-2795	241	69	it	it	PRON
taxlaw-2795	241	70	that	that	SCONJ
taxlaw-2795	241	71	they	they	PRON
taxlaw-2795	241	72	should	should	AUX
taxlaw-2795	241	73	anticipate	anticipate	VERB
taxlaw-2795	241	74	its	its	PRON
taxlaw-2795	241	75	change	change	NOUN
taxlaw-2795	241	76	.	.	PUNCT
taxlaw-2795	242	1	more	more	ADV
taxlaw-2795	242	2	importantly	importantly	ADV
taxlaw-2795	242	3	,	,	PUNCT
taxlaw-2795	242	4	no	no	DET
taxlaw-2795	242	5	efficiency	efficiency	NOUN
taxlaw-2795	242	6	gain	gain	NOUN
taxlaw-2795	242	7	from	from	ADP
taxlaw-2795	242	8	eliminating	eliminate	VERB
taxlaw-2795	242	9	retroactivity	retroactivity	NOUN
taxlaw-2795	242	10	is	be	AUX
taxlaw-2795	242	11	likely	likely	ADJ
taxlaw-2795	242	12	to	to	PART
taxlaw-2795	242	13	arise	arise	VERB
taxlaw-2795	242	14	by	by	ADP
taxlaw-2795	242	15	dispensing	dispense	VERB
taxlaw-2795	242	16	with	with	ADP
taxlaw-2795	242	17	the	the	DET
taxlaw-2795	242	18	anr	anr	PROPN
taxlaw-2795	242	19	norm	norm	NOUN
taxlaw-2795	242	20	or	or	CCONJ
taxlaw-2795	242	21	transition	transition	NOUN
taxlaw-2795	242	22	relief	relief	NOUN
taxlaw-2795	242	23	for	for	ADP
taxlaw-2795	242	24	such	such	ADJ
taxlaw-2795	242	25	cases	case	NOUN
taxlaw-2795	242	26	,	,	PUNCT
taxlaw-2795	242	27	because	because	SCONJ
taxlaw-2795	242	28	the	the	DET
taxlaw-2795	242	29	gains	gain	NOUN
taxlaw-2795	242	30	derive	derive	VERB
taxlaw-2795	242	31	from	from	ADP
taxlaw-2795	242	32	the	the	DET
taxlaw-2795	242	33	coordination	coordination	NOUN
taxlaw-2795	242	34	of	of	ADP
taxlaw-2795	242	35	parties	party	NOUN
taxlaw-2795	242	36	with	with	ADP
taxlaw-2795	242	37	each	each	DET
taxlaw-2795	242	38	other	other	ADJ
taxlaw-2795	242	39	,	,	PUNCT
taxlaw-2795	242	40	not	not	PART
taxlaw-2795	242	41	from	from	ADP
taxlaw-2795	242	42	conforming	conform	VERB
taxlaw-2795	242	43	the	the	DET
taxlaw-2795	242	44	conduct	conduct	NOUN
taxlaw-2795	242	45	of	of	ADP
taxlaw-2795	242	46	the	the	DET
taxlaw-2795	242	47	parties	party	NOUN
taxlaw-2795	242	48	to	to	ADP
taxlaw-2795	242	49	an	an	DET
taxlaw-2795	242	50	independent	independent	ADJ
taxlaw-2795	242	51	state	state	NOUN
taxlaw-2795	242	52	of	of	ADP
taxlaw-2795	242	53	affairs	affair	NOUN
taxlaw-2795	242	54	to	to	PART
taxlaw-2795	242	55	which	which	PRON
taxlaw-2795	242	56	the	the	DET
taxlaw-2795	242	57	rule	rule	NOUN
taxlaw-2795	242	58	responds	respond	VERB
taxlaw-2795	242	59	.	.	PUNCT
taxlaw-2795	243	1	shaviro	shaviro	NOUN
taxlaw-2795	243	2	contrasts	contrast	VERB
taxlaw-2795	243	3	rules	rule	NOUN
taxlaw-2795	243	4	of	of	ADP
taxlaw-2795	243	5	the	the	DET
taxlaw-2795	243	6	road	road	NOUN
taxlaw-2795	243	7	with	with	ADP
taxlaw-2795	243	8	tax	tax	NOUN
taxlaw-2795	243	9	rules	rule	NOUN
taxlaw-2795	243	10	whose	whose	DET
taxlaw-2795	243	11	significance	significance	NOUN
taxlaw-2795	243	12	consists	consist	VERB
taxlaw-2795	243	13	at	at	ADP
taxlaw-2795	243	14	least	least	ADJ
taxlaw-2795	243	15	in	in	ADP
taxlaw-2795	243	16	part	part	NOUN
taxlaw-2795	243	17	in	in	ADP
taxlaw-2795	243	18	their	their	PRON
taxlaw-2795	243	19	furtherance	furtherance	NOUN
taxlaw-2795	243	20	of	of	ADP
taxlaw-2795	243	21	some	some	DET
taxlaw-2795	243	22	independent	independent	ADJ
taxlaw-2795	243	23	policy.53	policy.53	NOUN
taxlaw-2795	243	24	despite	despite	SCONJ
taxlaw-2795	243	25	the	the	DET
taxlaw-2795	243	26	fact	fact	NOUN
taxlaw-2795	243	27	that	that	SCONJ
taxlaw-2795	243	28	the	the	DET
taxlaw-2795	243	29	anr	anr	PROPN
taxlaw-2795	243	30	norm	norm	NOUN
taxlaw-2795	243	31	extends	extend	VERB
taxlaw-2795	243	32	to	to	ADP
taxlaw-2795	243	33	most	most	ADJ
taxlaw-2795	243	34	such	such	ADJ
taxlaw-2795	243	35	rules	rule	NOUN
taxlaw-2795	243	36	,	,	PUNCT
taxlaw-2795	243	37	the	the	DET
taxlaw-2795	243	38	difference	difference	NOUN
taxlaw-2795	243	39	in	in	ADP
taxlaw-2795	243	40	real	real	ADJ
taxlaw-2795	243	41	terms	term	NOUN
taxlaw-2795	243	42	between	between	ADP
taxlaw-2795	243	43	express	express	ADJ
taxlaw-2795	243	44	retroactivity	retroactivity	NOUN
taxlaw-2795	243	45	and	and	CCONJ
taxlaw-2795	243	46	express	express	VERB
taxlaw-2795	243	47	prospectivity	prospectivity	NOUN
taxlaw-2795	243	48	is	be	AUX
taxlaw-2795	243	49	,	,	PUNCT
taxlaw-2795	243	50	in	in	ADP
taxlaw-2795	243	51	his	his	PRON
taxlaw-2795	243	52	view	view	NOUN
taxlaw-2795	243	53	,	,	PUNCT
taxlaw-2795	243	54	essentially	essentially	ADV
taxlaw-2795	243	55	arbitrary	arbitrary	ADJ
taxlaw-2795	243	56	for	for	ADP
taxlaw-2795	243	57	the	the	DET
taxlaw-2795	243	58	nowfamiliar	nowfamiliar	ADJ
taxlaw-2795	243	59	reasons	reason	NOUN
taxlaw-2795	243	60	first	first	ADV
taxlaw-2795	243	61	identified	identify	VERB
taxlaw-2795	243	62	by	by	ADP
taxlaw-2795	243	63	graetz	graetz	NOUN
taxlaw-2795	243	64	and	and	CCONJ
taxlaw-2795	243	65	developed	develop	VERB
taxlaw-2795	243	66	by	by	ADP
taxlaw-2795	243	67	kaplow.54	kaplow.54	PROPN
taxlaw-2795	243	68	as	as	SCONJ
taxlaw-2795	243	69	shaviro	shaviro	NOUN
taxlaw-2795	243	70	puts	put	VERB
taxlaw-2795	243	71	it	it	PRON
taxlaw-2795	243	72	,	,	PUNCT
taxlaw-2795	243	73	neither	neither	CCONJ
taxlaw-2795	243	74	the	the	DET
taxlaw-2795	243	75	apparent	apparent	ADJ
taxlaw-2795	243	76	effect	effect	NOUN
taxlaw-2795	243	77	nor	nor	CCONJ
taxlaw-2795	243	78	the	the	DET
taxlaw-2795	243	79	apparent	apparent	ADJ
taxlaw-2795	243	80	command	command	NOUN
taxlaw-2795	243	81	of	of	ADP
taxlaw-2795	243	82	the	the	DET
taxlaw-2795	243	83	anr	anr	PROPN
taxlaw-2795	243	84	norm	norm	NOUN
taxlaw-2795	243	85	bars	bar	NOUN
taxlaw-2795	243	86	retroactive	retroactive	ADJ
taxlaw-2795	243	87	application	application	NOUN
taxlaw-2795	243	88	of	of	ADP
taxlaw-2795	243	89	new	new	ADJ
taxlaw-2795	243	90	legal	legal	ADJ
taxlaw-2795	243	91	rules	rule	NOUN
taxlaw-2795	243	92	.	.	PUNCT
taxlaw-2795	244	1	the	the	DET
taxlaw-2795	244	2	apparent	apparent	ADJ
taxlaw-2795	244	3	effect	effect	NOUN
taxlaw-2795	244	4	of	of	ADP
taxlaw-2795	244	5	the	the	DET
taxlaw-2795	244	6	norm	norm	NOUN
taxlaw-2795	244	7	is	be	AUX
taxlaw-2795	244	8	to	to	PART
taxlaw-2795	244	9	cause	cause	VERB
taxlaw-2795	244	10	each	each	DET
taxlaw-2795	244	11	period	period	NOUN
taxlaw-2795	244	12	’s	’s	PART
taxlaw-2795	244	13	events	event	NOUN
taxlaw-2795	244	14	to	to	PART
taxlaw-2795	244	15	be	be	AUX
taxlaw-2795	244	16	taxed	tax	VERB
taxlaw-2795	244	17	under	under	ADP
taxlaw-2795	244	18	the	the	DET
taxlaw-2795	244	19	rules	rule	NOUN
taxlaw-2795	244	20	in	in	ADP
taxlaw-2795	244	21	force	force	NOUN
taxlaw-2795	244	22	at	at	ADP
taxlaw-2795	244	23	the	the	DET
taxlaw-2795	244	24	time	time	NOUN
taxlaw-2795	244	25	rather	rather	ADV
taxlaw-2795	244	26	than	than	ADP
taxlaw-2795	244	27	at	at	ADP
taxlaw-2795	244	28	a	a	DET
taxlaw-2795	244	29	later	later	ADJ
taxlaw-2795	244	30	time	time	NOUN
taxlaw-2795	244	31	;	;	PUNCT
taxlaw-2795	244	32	its	its	PRON
taxlaw-2795	244	33	apparent	apparent	ADJ
taxlaw-2795	244	34	demand	demand	NOUN
taxlaw-2795	244	35	is	be	AUX
taxlaw-2795	244	36	that	that	SCONJ
taxlaw-2795	244	37	a	a	DET
taxlaw-2795	244	38	prior	prior	ADJ
taxlaw-2795	244	39	period	period	NOUN
taxlaw-2795	244	40	’s	’s	PART
taxlaw-2795	244	41	events	event	NOUN
taxlaw-2795	244	42	not	not	PART
taxlaw-2795	244	43	be	be	AUX
taxlaw-2795	244	44	revisited	revisit	VERB
taxlaw-2795	244	45	by	by	ADP
taxlaw-2795	244	46	applying	apply	VERB
taxlaw-2795	244	47	a	a	DET
taxlaw-2795	244	48	later	later	ADJ
taxlaw-2795	244	49	period	period	NOUN
taxlaw-2795	244	50	’s	’s	PART
taxlaw-2795	244	51	rules	rule	NOUN
taxlaw-2795	244	52	to	to	ADP
taxlaw-2795	244	53	them	they	PRON
taxlaw-2795	244	54	.	.	PUNCT
taxlaw-2795	245	1	shaviro	shaviro	VERB
taxlaw-2795	245	2	notes	note	VERB
taxlaw-2795	245	3	two	two	NUM
taxlaw-2795	245	4	objections	objection	NOUN
taxlaw-2795	245	5	to	to	ADP
taxlaw-2795	245	6	the	the	DET
taxlaw-2795	245	7	norm	norm	NOUN
taxlaw-2795	245	8	.	.	PUNCT
taxlaw-2795	246	1	the	the	DET
taxlaw-2795	246	2	first	first	ADJ
taxlaw-2795	246	3	is	be	AUX
taxlaw-2795	246	4	that	that	SCONJ
taxlaw-2795	246	5	the	the	DET
taxlaw-2795	246	6	tax	tax	NOUN
taxlaw-2795	246	7	law	law	NOUN
taxlaw-2795	246	8	often	often	ADV
taxlaw-2795	246	9	takes	take	VERB
taxlaw-2795	246	10	account	account	NOUN
taxlaw-2795	246	11	of	of	ADP
taxlaw-2795	246	12	economic	economic	ADJ
taxlaw-2795	246	13	events	event	NOUN
taxlaw-2795	246	14	many	many	ADJ
taxlaw-2795	246	15	years	year	NOUN
taxlaw-2795	246	16	after	after	SCONJ
taxlaw-2795	246	17	they	they	PRON
taxlaw-2795	246	18	occur.55	occur.55	VERB
taxlaw-2795	246	19	a	a	DET
taxlaw-2795	246	20	simple	simple	ADJ
taxlaw-2795	246	21	example	example	NOUN
taxlaw-2795	246	22	is	be	AUX
taxlaw-2795	246	23	the	the	DET
taxlaw-2795	246	24	taxation	taxation	NOUN
taxlaw-2795	246	25	of	of	ADP
taxlaw-2795	246	26	accrued	accrue	VERB
taxlaw-2795	246	27	capital	capital	NOUN
taxlaw-2795	246	28	gain	gain	NOUN
taxlaw-2795	246	29	or	or	CCONJ
taxlaw-2795	246	30	loss	loss	NOUN
taxlaw-2795	246	31	on	on	ADP
taxlaw-2795	246	32	an	an	DET
taxlaw-2795	246	33	asset	asset	NOUN
taxlaw-2795	246	34	52	52	NUM
taxlaw-2795	246	35	.	.	PUNCT
taxlaw-2795	247	1	although	although	SCONJ
taxlaw-2795	247	2	shaviro	shaviro	NOUN
taxlaw-2795	247	3	does	do	AUX
taxlaw-2795	247	4	not	not	PART
taxlaw-2795	247	5	expressly	expressly	ADV
taxlaw-2795	247	6	state	state	VERB
taxlaw-2795	247	7	that	that	SCONJ
taxlaw-2795	247	8	new	new	ADJ
taxlaw-2795	247	9	rules	rule	NOUN
taxlaw-2795	247	10	of	of	ADP
taxlaw-2795	247	11	the	the	DET
taxlaw-2795	247	12	road	road	NOUN
taxlaw-2795	247	13	should	should	AUX
taxlaw-2795	247	14	be	be	AUX
taxlaw-2795	247	15	accompanied	accompany	VERB
taxlaw-2795	247	16	by	by	ADP
taxlaw-2795	247	17	transition	transition	NOUN
taxlaw-2795	247	18	relief	relief	NOUN
taxlaw-2795	247	19	,	,	PUNCT
taxlaw-2795	247	20	he	he	PRON
taxlaw-2795	247	21	elsewhere	elsewhere	ADV
taxlaw-2795	247	22	argues	argue	VERB
taxlaw-2795	247	23	for	for	ADP
taxlaw-2795	247	24	transition	transition	NOUN
taxlaw-2795	247	25	relief	relief	NOUN
taxlaw-2795	247	26	for	for	ADP
taxlaw-2795	247	27	“	"	PUNCT
taxlaw-2795	247	28	accounting	accounting	NOUN
taxlaw-2795	247	29	rule	rule	NOUN
taxlaw-2795	247	30	changes”—that	changes”—that	PRON
taxlaw-2795	247	31	is	be	AUX
taxlaw-2795	247	32	,	,	PUNCT
taxlaw-2795	247	33	changes	change	NOUN
taxlaw-2795	247	34	that	that	PRON
taxlaw-2795	247	35	do	do	AUX
taxlaw-2795	247	36	not	not	PART
taxlaw-2795	247	37	involve	involve	VERB
taxlaw-2795	247	38	an	an	DET
taxlaw-2795	247	39	alteration	alteration	NOUN
taxlaw-2795	247	40	of	of	ADP
taxlaw-2795	247	41	legal	legal	ADJ
taxlaw-2795	247	42	entitlements	entitlement	NOUN
taxlaw-2795	247	43	on	on	ADP
taxlaw-2795	247	44	a	a	DET
taxlaw-2795	247	45	steady	steady	ADJ
taxlaw-2795	247	46	-	-	PUNCT
taxlaw-2795	247	47	state	state	NOUN
taxlaw-2795	247	48	basis	basis	NOUN
taxlaw-2795	247	49	.	.	PUNCT
taxlaw-2795	248	1	i	i	PRON
taxlaw-2795	248	2	d.	d.	PROPN
taxlaw-2795	248	3	at	at	ADP
taxlaw-2795	248	4	53–54	53–54	NUM
taxlaw-2795	248	5	(	(	PUNCT
taxlaw-2795	248	6	explaining	explain	VERB
taxlaw-2795	248	7	accounting	accounting	NOUN
taxlaw-2795	248	8	rule	rule	NOUN
taxlaw-2795	248	9	changes	change	NOUN
taxlaw-2795	248	10	)	)	PUNCT
taxlaw-2795	248	11	,	,	PUNCT
taxlaw-2795	248	12	102–03	102–03	PROPN
taxlaw-2795	248	13	(	(	PUNCT
taxlaw-2795	248	14	arguing	argue	VERB
taxlaw-2795	248	15	for	for	ADP
taxlaw-2795	248	16	transition	transition	NOUN
taxlaw-2795	248	17	relief	relief	NOUN
taxlaw-2795	248	18	for	for	ADP
taxlaw-2795	248	19	such	such	ADJ
taxlaw-2795	248	20	changes	change	NOUN
taxlaw-2795	248	21	)	)	PUNCT
taxlaw-2795	248	22	.	.	PUNCT
taxlaw-2795	249	1	rules	rule	NOUN
taxlaw-2795	249	2	of	of	ADP
taxlaw-2795	249	3	the	the	DET
taxlaw-2795	249	4	road	road	NOUN
taxlaw-2795	249	5	would	would	AUX
taxlaw-2795	249	6	seem	seem	VERB
taxlaw-2795	249	7	to	to	PART
taxlaw-2795	249	8	fall	fall	VERB
taxlaw-2795	249	9	into	into	ADP
taxlaw-2795	249	10	this	this	DET
taxlaw-2795	249	11	category	category	NOUN
taxlaw-2795	249	12	.	.	PUNCT
taxlaw-2795	250	1	53	53	NUM
taxlaw-2795	250	2	.	.	PUNCT
taxlaw-2795	251	1	i	i	PRON
taxlaw-2795	251	2	d.	d.	PROPN
taxlaw-2795	251	3	at	at	ADP
taxlaw-2795	251	4	105–07	105–07	NUM
taxlaw-2795	251	5	.	.	PUNCT
taxlaw-2795	252	1	54	54	NUM
taxlaw-2795	252	2	.	.	PUNCT
taxlaw-2795	253	1	i	i	PRON
taxlaw-2795	253	2	d.	d.	PROPN
taxlaw-2795	253	3	;	;	PUNCT
taxlaw-2795	253	4	see	see	VERB
taxlaw-2795	253	5	supra	supra	PROPN
taxlaw-2795	253	6	part	part	PROPN
taxlaw-2795	253	7	ii.b	ii.b	PROPN
taxlaw-2795	253	8	.	.	PUNCT
taxlaw-2795	254	1	55	55	NUM
taxlaw-2795	254	2	.	.	X
taxlaw-2795	255	1	shaviro	shaviro	PROPN
taxlaw-2795	255	2	,	,	PUNCT
taxlaw-2795	255	3	supra	supra	PROPN
taxlaw-2795	255	4	note	note	NOUN
taxlaw-2795	255	5	1	1	NUM
taxlaw-2795	255	6	,	,	PUNCT
taxlaw-2795	255	7	at	at	ADP
taxlaw-2795	255	8	106	106	NUM
taxlaw-2795	255	9	.	.	PUNCT
taxlaw-2795	256	1	134	134	NUM
taxlaw-2795	256	2	columbia	columbia	PROPN
taxlaw-2795	256	3	jour'al	jour'al	PROPN
taxlaw-2795	256	4	of	of	ADP
taxlaw-2795	256	5	tax	tax	NOUN
taxlaw-2795	256	6	law	law	NOUN
taxlaw-2795	256	7	[	[	X
taxlaw-2795	256	8	vol	vol	NOUN
taxlaw-2795	256	9	.	.	PUNCT
taxlaw-2795	256	10	1:120	1:120	NUM
taxlaw-2795	256	11	in	in	ADP
taxlaw-2795	256	12	the	the	DET
taxlaw-2795	256	13	year	year	NOUN
taxlaw-2795	256	14	of	of	ADP
taxlaw-2795	256	15	disposition	disposition	NOUN
taxlaw-2795	256	16	of	of	ADP
taxlaw-2795	256	17	the	the	DET
taxlaw-2795	256	18	asset	asset	NOUN
taxlaw-2795	256	19	rather	rather	ADV
taxlaw-2795	256	20	than	than	ADP
taxlaw-2795	256	21	in	in	ADP
taxlaw-2795	256	22	the	the	DET
taxlaw-2795	256	23	years	year	NOUN
taxlaw-2795	256	24	in	in	ADP
taxlaw-2795	256	25	which	which	PRON
taxlaw-2795	256	26	,	,	PUNCT
taxlaw-2795	256	27	and	and	CCONJ
taxlaw-2795	256	28	at	at	ADP
taxlaw-2795	256	29	the	the	DET
taxlaw-2795	256	30	rates	rate	NOUN
taxlaw-2795	256	31	at	at	ADP
taxlaw-2795	256	32	which	which	PRON
taxlaw-2795	256	33	,	,	PUNCT
taxlaw-2795	256	34	the	the	DET
taxlaw-2795	256	35	gains	gain	NOUN
taxlaw-2795	256	36	or	or	CCONJ
taxlaw-2795	256	37	losses	loss	NOUN
taxlaw-2795	256	38	economically	economically	ADV
taxlaw-2795	256	39	accrued	accrue	VERB
taxlaw-2795	256	40	.	.	PUNCT
taxlaw-2795	257	1	the	the	DET
taxlaw-2795	257	2	second	second	ADJ
taxlaw-2795	257	3	is	be	AUX
taxlaw-2795	257	4	that	that	SCONJ
taxlaw-2795	257	5	“	"	PUNCT
taxlaw-2795	257	6	completed	complete	VERB
taxlaw-2795	257	7	”	"	PUNCT
taxlaw-2795	257	8	transactions	transaction	NOUN
taxlaw-2795	257	9	from	from	ADP
taxlaw-2795	257	10	prior	prior	ADJ
taxlaw-2795	257	11	years	year	NOUN
taxlaw-2795	257	12	may	may	AUX
taxlaw-2795	257	13	have	have	AUX
taxlaw-2795	257	14	been	be	AUX
taxlaw-2795	257	15	undertaken	undertake	VERB
taxlaw-2795	257	16	because	because	SCONJ
taxlaw-2795	257	17	of	of	ADP
taxlaw-2795	257	18	future	future	ADJ
taxlaw-2795	257	19	tax	tax	NOUN
taxlaw-2795	257	20	benefits	benefit	NOUN
taxlaw-2795	257	21	that	that	PRON
taxlaw-2795	257	22	could	could	AUX
taxlaw-2795	257	23	be	be	AUX
taxlaw-2795	257	24	repealed	repeal	VERB
taxlaw-2795	257	25	on	on	ADP
taxlaw-2795	257	26	a	a	DET
taxlaw-2795	257	27	nominally	nominally	ADV
taxlaw-2795	257	28	prospective	prospective	ADJ
taxlaw-2795	257	29	basis	basis	NOUN
taxlaw-2795	257	30	,	,	PUNCT
taxlaw-2795	257	31	before	before	SCONJ
taxlaw-2795	257	32	the	the	DET
taxlaw-2795	257	33	taxpayer	taxpayer	NOUN
taxlaw-2795	257	34	has	have	VERB
taxlaw-2795	257	35	a	a	DET
taxlaw-2795	257	36	chance	chance	NOUN
taxlaw-2795	257	37	to	to	PART
taxlaw-2795	257	38	reap	reap	VERB
taxlaw-2795	257	39	the	the	DET
taxlaw-2795	257	40	benefits	benefit	NOUN
taxlaw-2795	257	41	of	of	ADP
taxlaw-2795	257	42	the	the	DET
taxlaw-2795	257	43	pre	pre	ADJ
taxlaw-2795	257	44	-	-	NOUN
taxlaw-2795	257	45	repeal	repeal	NOUN
taxlaw-2795	257	46	decision.56	decision.56	NOUN
taxlaw-2795	257	47	this	this	PRON
taxlaw-2795	257	48	is	be	AUX
taxlaw-2795	257	49	the	the	DET
taxlaw-2795	257	50	example	example	NOUN
taxlaw-2795	257	51	of	of	ADP
taxlaw-2795	257	52	a	a	DET
taxlaw-2795	257	53	prospective	prospective	ADJ
taxlaw-2795	257	54	and	and	CCONJ
taxlaw-2795	257	55	ungrandfathered	ungrandfathered	ADJ
taxlaw-2795	257	56	repeal	repeal	NOUN
taxlaw-2795	257	57	of	of	ADP
taxlaw-2795	257	58	the	the	DET
taxlaw-2795	257	59	interest	interest	NOUN
taxlaw-2795	257	60	exclusion	exclusion	NOUN
taxlaw-2795	257	61	on	on	ADP
taxlaw-2795	257	62	municipal	municipal	ADJ
taxlaw-2795	257	63	bonds	bond	NOUN
taxlaw-2795	257	64	.	.	PUNCT
taxlaw-2795	258	1	shaviro	shaviro	PROPN
taxlaw-2795	258	2	argues	argue	VERB
taxlaw-2795	258	3	that	that	SCONJ
taxlaw-2795	258	4	because	because	SCONJ
taxlaw-2795	258	5	the	the	DET
taxlaw-2795	258	6	tax	tax	NOUN
taxlaw-2795	258	7	rules	rule	NOUN
taxlaw-2795	258	8	under	under	ADP
taxlaw-2795	258	9	such	such	ADJ
taxlaw-2795	258	10	subsequent	subsequent	ADJ
taxlaw-2795	258	11	regimes	regime	NOUN
taxlaw-2795	258	12	have	have	VERB
taxlaw-2795	258	13	an	an	DET
taxlaw-2795	258	14	effect	effect	NOUN
taxlaw-2795	258	15	on	on	ADP
taxlaw-2795	258	16	the	the	DET
taxlaw-2795	258	17	tax	tax	NOUN
taxlaw-2795	258	18	consequences	consequence	NOUN
taxlaw-2795	258	19	of	of	ADP
taxlaw-2795	258	20	transactions	transaction	NOUN
taxlaw-2795	258	21	completed	complete	VERB
taxlaw-2795	258	22	in	in	ADP
taxlaw-2795	258	23	prior	prior	ADJ
taxlaw-2795	258	24	periods	period	NOUN
taxlaw-2795	258	25	,	,	PUNCT
taxlaw-2795	258	26	“	"	PUNCT
taxlaw-2795	258	27	mere	mere	ADJ
taxlaw-2795	258	28	accounting	accounting	NOUN
taxlaw-2795	258	29	considerations	consideration	NOUN
taxlaw-2795	258	30	govern	govern	VERB
taxlaw-2795	258	31	the	the	DET
taxlaw-2795	258	32	definition	definition	NOUN
taxlaw-2795	258	33	of	of	ADP
taxlaw-2795	258	34	nominal	nominal	ADJ
taxlaw-2795	258	35	retroactivity	retroactivity	NOUN
taxlaw-2795	258	36	.	.	PUNCT
taxlaw-2795	259	1	”57	”57	PROPN
taxlaw-2795	259	2	that	that	PRON
taxlaw-2795	259	3	is	be	AUX
taxlaw-2795	259	4	,	,	PUNCT
taxlaw-2795	259	5	nominal	nominal	ADJ
taxlaw-2795	259	6	retroactivity	retroactivity	NOUN
taxlaw-2795	259	7	differs	differ	VERB
taxlaw-2795	259	8	from	from	ADP
taxlaw-2795	259	9	nominal	nominal	ADJ
taxlaw-2795	259	10	prospectivity	prospectivity	NOUN
taxlaw-2795	259	11	only	only	ADV
taxlaw-2795	259	12	in	in	ADP
taxlaw-2795	259	13	arbitrary	arbitrary	ADJ
taxlaw-2795	259	14	accounting	accounting	NOUN
taxlaw-2795	259	15	details	detail	NOUN
taxlaw-2795	259	16	,	,	PUNCT
taxlaw-2795	259	17	because	because	SCONJ
taxlaw-2795	259	18	both	both	PRON
taxlaw-2795	259	19	apply	apply	VERB
taxlaw-2795	259	20	to	to	PART
taxlaw-2795	259	21	alter	alter	VERB
taxlaw-2795	259	22	the	the	DET
taxlaw-2795	259	23	consequences	consequence	NOUN
taxlaw-2795	259	24	of	of	ADP
taxlaw-2795	259	25	past	past	ADJ
taxlaw-2795	259	26	conduct	conduct	NOUN
taxlaw-2795	259	27	.	.	PUNCT
taxlaw-2795	260	1	ultimately	ultimately	ADV
taxlaw-2795	260	2	,	,	PUNCT
taxlaw-2795	260	3	shaviro	shaviro	PROPN
taxlaw-2795	260	4	concludes	conclude	VERB
taxlaw-2795	260	5	that	that	SCONJ
taxlaw-2795	260	6	“	"	PUNCT
taxlaw-2795	260	7	[	[	X
taxlaw-2795	260	8	n]ominal	n]ominal	ADJ
taxlaw-2795	260	9	retroactivity	retroactivity	NOUN
taxlaw-2795	260	10	is	be	AUX
taxlaw-2795	260	11	inherently	inherently	ADV
taxlaw-2795	260	12	a	a	DET
taxlaw-2795	260	13	formal	formal	ADJ
taxlaw-2795	260	14	,	,	PUNCT
taxlaw-2795	260	15	rather	rather	ADV
taxlaw-2795	260	16	than	than	ADP
taxlaw-2795	260	17	a	a	DET
taxlaw-2795	260	18	substantive	substantive	ADJ
taxlaw-2795	260	19	,	,	PUNCT
taxlaw-2795	260	20	economic	economic	ADJ
taxlaw-2795	260	21	category	category	NOUN
taxlaw-2795	260	22	.	.	PUNCT
taxlaw-2795	261	1	”58	”58	PROPN
taxlaw-2795	261	2	shaviro	shaviro	PROPN
taxlaw-2795	261	3	’s	’s	PART
taxlaw-2795	261	4	view	view	NOUN
taxlaw-2795	261	5	can	can	AUX
taxlaw-2795	261	6	perhaps	perhaps	ADV
taxlaw-2795	261	7	be	be	AUX
taxlaw-2795	261	8	made	make	VERB
taxlaw-2795	261	9	clearer	clear	ADJ
taxlaw-2795	261	10	upon	upon	SCONJ
taxlaw-2795	261	11	consideration	consideration	NOUN
taxlaw-2795	261	12	of	of	ADP
taxlaw-2795	261	13	the	the	DET
taxlaw-2795	261	14	argument	argument	NOUN
taxlaw-2795	261	15	that	that	PRON
taxlaw-2795	261	16	is	be	AUX
taxlaw-2795	261	17	sometimes	sometimes	ADV
taxlaw-2795	261	18	made	make	VERB
taxlaw-2795	261	19	that	that	SCONJ
taxlaw-2795	261	20	nominally	nominally	ADV
taxlaw-2795	261	21	retroactive	retroactive	ADJ
taxlaw-2795	261	22	statutes	statute	NOUN
taxlaw-2795	261	23	differ	differ	VERB
taxlaw-2795	261	24	from	from	ADP
taxlaw-2795	261	25	prospective	prospective	ADJ
taxlaw-2795	261	26	ones	one	NOUN
taxlaw-2795	261	27	in	in	SCONJ
taxlaw-2795	261	28	that	that	SCONJ
taxlaw-2795	261	29	the	the	DET
taxlaw-2795	261	30	former	former	ADJ
taxlaw-2795	261	31	apply	apply	VERB
taxlaw-2795	261	32	to	to	ADP
taxlaw-2795	261	33	completed	complete	VERB
taxlaw-2795	261	34	conduct	conduct	NOUN
taxlaw-2795	261	35	and	and	CCONJ
taxlaw-2795	261	36	in	in	ADP
taxlaw-2795	261	37	this	this	DET
taxlaw-2795	261	38	regard	regard	NOUN
taxlaw-2795	261	39	can	can	AUX
taxlaw-2795	261	40	not	not	PART
taxlaw-2795	261	41	function	function	VERB
taxlaw-2795	261	42	as	as	ADP
taxlaw-2795	261	43	guides	guide	NOUN
taxlaw-2795	261	44	to	to	PART
taxlaw-2795	261	45	conduct,59	conduct,59	VERB
taxlaw-2795	261	46	whereas	whereas	SCONJ
taxlaw-2795	261	47	nominally	nominally	ADV
taxlaw-2795	261	48	prospective	prospective	ADJ
taxlaw-2795	261	49	changes	change	NOUN
taxlaw-2795	261	50	can	can	AUX
taxlaw-2795	261	51	so	so	ADV
taxlaw-2795	261	52	function	function	VERB
taxlaw-2795	261	53	.	.	PUNCT
taxlaw-2795	262	1	consider	consider	VERB
taxlaw-2795	262	2	the	the	DET
taxlaw-2795	262	3	significance	significance	NOUN
taxlaw-2795	262	4	of	of	ADP
taxlaw-2795	262	5	this	this	DET
taxlaw-2795	262	6	distinction	distinction	NOUN
taxlaw-2795	262	7	with	with	ADP
taxlaw-2795	262	8	regard	regard	NOUN
taxlaw-2795	262	9	to	to	ADP
taxlaw-2795	262	10	the	the	DET
taxlaw-2795	262	11	consequences	consequence	NOUN
taxlaw-2795	262	12	of	of	ADP
taxlaw-2795	262	13	a	a	DET
taxlaw-2795	262	14	pre	pre	ADJ
taxlaw-2795	262	15	-	-	ADJ
taxlaw-2795	262	16	transition	transition	ADJ
taxlaw-2795	262	17	act	act	NOUN
taxlaw-2795	262	18	.	.	PUNCT
taxlaw-2795	263	1	as	as	SCONJ
taxlaw-2795	263	2	previously	previously	ADV
taxlaw-2795	263	3	discussed	discuss	VERB
taxlaw-2795	263	4	,	,	PUNCT
taxlaw-2795	263	5	if	if	SCONJ
taxlaw-2795	263	6	b	b	PROPN
taxlaw-2795	263	7	purchased	purchase	VERB
taxlaw-2795	263	8	tax	tax	NOUN
taxlaw-2795	263	9	-	-	PUNCT
taxlaw-2795	263	10	exempt	exempt	ADJ
taxlaw-2795	263	11	bonds	bond	NOUN
taxlaw-2795	263	12	prior	prior	ADV
taxlaw-2795	263	13	to	to	ADP
taxlaw-2795	263	14	the	the	DET
taxlaw-2795	263	15	repeal	repeal	NOUN
taxlaw-2795	263	16	of	of	ADP
taxlaw-2795	263	17	the	the	DET
taxlaw-2795	263	18	interest	interest	NOUN
taxlaw-2795	263	19	exclusion	exclusion	NOUN
taxlaw-2795	263	20	,	,	PUNCT
taxlaw-2795	263	21	the	the	DET
taxlaw-2795	263	22	fact	fact	NOUN
taxlaw-2795	263	23	that	that	SCONJ
taxlaw-2795	263	24	the	the	DET
taxlaw-2795	263	25	new	new	ADJ
taxlaw-2795	263	26	rule	rule	NOUN
taxlaw-2795	263	27	is	be	AUX
taxlaw-2795	263	28	prospective	prospective	ADJ
taxlaw-2795	263	29	only	only	ADV
taxlaw-2795	263	30	does	do	AUX
taxlaw-2795	263	31	not	not	PART
taxlaw-2795	263	32	mean	mean	VERB
taxlaw-2795	263	33	that	that	SCONJ
taxlaw-2795	263	34	it	it	PRON
taxlaw-2795	263	35	does	do	AUX
taxlaw-2795	263	36	not	not	PART
taxlaw-2795	263	37	apply	apply	VERB
taxlaw-2795	263	38	to	to	ADP
taxlaw-2795	263	39	consequences	consequence	NOUN
taxlaw-2795	263	40	of	of	ADP
taxlaw-2795	263	41	the	the	DET
taxlaw-2795	263	42	pre	pre	ADJ
taxlaw-2795	263	43	-	-	ADJ
taxlaw-2795	263	44	transition	transition	ADJ
taxlaw-2795	263	45	conduct	conduct	NOUN
taxlaw-2795	263	46	,	,	PUNCT
taxlaw-2795	263	47	just	just	ADV
taxlaw-2795	263	48	as	as	SCONJ
taxlaw-2795	263	49	a	a	DET
taxlaw-2795	263	50	nominally	nominally	ADV
taxlaw-2795	263	51	retroactive	retroactive	ADJ
taxlaw-2795	263	52	rule	rule	NOUN
taxlaw-2795	263	53	would	would	AUX
taxlaw-2795	263	54	.	.	PUNCT
taxlaw-2795	264	1	there	there	PRON
taxlaw-2795	264	2	appear	appear	VERB
taxlaw-2795	264	3	to	to	PART
taxlaw-2795	264	4	be	be	AUX
taxlaw-2795	264	5	only	only	ADV
taxlaw-2795	264	6	two	two	NUM
taxlaw-2795	264	7	differences	difference	NOUN
taxlaw-2795	264	8	.	.	PUNCT
taxlaw-2795	265	1	first	first	ADV
taxlaw-2795	265	2	,	,	PUNCT
taxlaw-2795	265	3	the	the	DET
taxlaw-2795	265	4	nominally	nominally	ADV
taxlaw-2795	265	5	retroactive	retroactive	ADJ
taxlaw-2795	265	6	statute	statute	PROPN
taxlaw-2795	265	7	applies	apply	VERB
taxlaw-2795	265	8	to	to	PART
taxlaw-2795	265	9	conduct	conduct	VERB
taxlaw-2795	265	10	,	,	PUNCT
taxlaw-2795	265	11	not	not	PART
taxlaw-2795	265	12	just	just	ADV
taxlaw-2795	265	13	to	to	ADP
taxlaw-2795	265	14	its	its	PRON
taxlaw-2795	265	15	consequences	consequence	NOUN
taxlaw-2795	265	16	,	,	PUNCT
taxlaw-2795	265	17	and	and	CCONJ
taxlaw-2795	265	18	second	second	ADV
taxlaw-2795	265	19	,	,	PUNCT
taxlaw-2795	265	20	its	its	PRON
taxlaw-2795	265	21	extent	extent	NOUN
taxlaw-2795	265	22	will	will	AUX
taxlaw-2795	265	23	be	be	AUX
taxlaw-2795	265	24	greater	great	ADJ
taxlaw-2795	265	25	because	because	SCONJ
taxlaw-2795	265	26	it	it	PRON
taxlaw-2795	265	27	will	will	AUX
taxlaw-2795	265	28	apply	apply	VERB
taxlaw-2795	265	29	to	to	ADP
taxlaw-2795	265	30	all	all	DET
taxlaw-2795	265	31	the	the	DET
taxlaw-2795	265	32	consequences	consequence	NOUN
taxlaw-2795	265	33	of	of	ADP
taxlaw-2795	265	34	pre	pre	ADJ
taxlaw-2795	265	35	-	-	ADJ
taxlaw-2795	265	36	enactment	enactment	ADJ
taxlaw-2795	265	37	conduct	conduct	NOUN
taxlaw-2795	265	38	(	(	PUNCT
taxlaw-2795	265	39	back	back	ADV
taxlaw-2795	265	40	to	to	ADP
taxlaw-2795	265	41	the	the	DET
taxlaw-2795	265	42	effective	effective	ADJ
taxlaw-2795	265	43	date	date	NOUN
taxlaw-2795	265	44	of	of	ADP
taxlaw-2795	265	45	the	the	DET
taxlaw-2795	265	46	new	new	ADJ
taxlaw-2795	265	47	rule	rule	NOUN
taxlaw-2795	265	48	)	)	PUNCT
taxlaw-2795	265	49	;	;	PUNCT
taxlaw-2795	265	50	the	the	DET
taxlaw-2795	265	51	nominally	nominally	ADV
taxlaw-2795	265	52	prospective	prospective	ADJ
taxlaw-2795	265	53	enactment	enactment	NOUN
taxlaw-2795	265	54	applies	apply	VERB
taxlaw-2795	265	55	only	only	ADV
taxlaw-2795	265	56	to	to	ADP
taxlaw-2795	265	57	current	current	ADJ
taxlaw-2795	265	58	and	and	CCONJ
taxlaw-2795	265	59	future	future	ADJ
taxlaw-2795	265	60	consequences	consequence	NOUN
taxlaw-2795	265	61	.	.	PUNCT
taxlaw-2795	266	1	the	the	DET
taxlaw-2795	266	2	second	second	ADJ
taxlaw-2795	266	3	point	point	NOUN
taxlaw-2795	266	4	is	be	AUX
taxlaw-2795	266	5	conceded	concede	VERB
taxlaw-2795	266	6	by	by	ADP
taxlaw-2795	266	7	all	all	PRON
taxlaw-2795	266	8	,	,	PUNCT
taxlaw-2795	266	9	but	but	CCONJ
taxlaw-2795	266	10	if	if	SCONJ
taxlaw-2795	266	11	the	the	DET
taxlaw-2795	266	12	issue	issue	NOUN
taxlaw-2795	266	13	is	be	AUX
taxlaw-2795	266	14	that	that	SCONJ
taxlaw-2795	266	15	there	there	PRON
taxlaw-2795	266	16	is	be	VERB
taxlaw-2795	266	17	a	a	DET
taxlaw-2795	266	18	categorical	categorical	ADJ
taxlaw-2795	266	19	distinction	distinction	NOUN
taxlaw-2795	266	20	between	between	ADP
taxlaw-2795	266	21	nominal	nominal	ADJ
taxlaw-2795	266	22	and	and	CCONJ
taxlaw-2795	266	23	merely	merely	ADV
taxlaw-2795	266	24	“	"	PUNCT
taxlaw-2795	266	25	effective	effective	ADJ
taxlaw-2795	266	26	”	"	PUNCT
taxlaw-2795	266	27	retroactivity	retroactivity	NOUN
taxlaw-2795	266	28	,	,	PUNCT
taxlaw-2795	266	29	the	the	DET
taxlaw-2795	266	30	question	question	NOUN
taxlaw-2795	266	31	of	of	ADP
taxlaw-2795	266	32	degree	degree	NOUN
taxlaw-2795	266	33	does	do	AUX
taxlaw-2795	266	34	not	not	PART
taxlaw-2795	266	35	matter	matter	VERB
taxlaw-2795	266	36	.	.	PUNCT
taxlaw-2795	267	1	the	the	DET
taxlaw-2795	267	2	first	first	ADJ
taxlaw-2795	267	3	point	point	NOUN
taxlaw-2795	267	4	similarly	similarly	ADV
taxlaw-2795	267	5	loses	lose	VERB
taxlaw-2795	267	6	its	its	PRON
taxlaw-2795	267	7	significance	significance	NOUN
taxlaw-2795	267	8	if	if	SCONJ
taxlaw-2795	267	9	one	one	PRON
taxlaw-2795	267	10	assumes	assume	VERB
taxlaw-2795	267	11	that	that	SCONJ
taxlaw-2795	267	12	the	the	DET
taxlaw-2795	267	13	purpose	purpose	NOUN
taxlaw-2795	267	14	of	of	ADP
taxlaw-2795	267	15	the	the	DET
taxlaw-2795	267	16	conduct	conduct	NOUN
taxlaw-2795	267	17	—	—	PUNCT
taxlaw-2795	267	18	for	for	ADP
taxlaw-2795	267	19	example	example	NOUN
taxlaw-2795	267	20	,	,	PUNCT
taxlaw-2795	267	21	the	the	DET
taxlaw-2795	267	22	purchase	purchase	NOUN
taxlaw-2795	267	23	of	of	ADP
taxlaw-2795	267	24	tax	tax	NOUN
taxlaw-2795	267	25	-	-	PUNCT
taxlaw-2795	267	26	exempt	exempt	ADJ
taxlaw-2795	267	27	bonds	bond	NOUN
taxlaw-2795	267	28	—	—	PUNCT
taxlaw-2795	267	29	is	be	AUX
taxlaw-2795	267	30	to	to	PART
taxlaw-2795	267	31	realize	realize	VERB
taxlaw-2795	267	32	the	the	DET
taxlaw-2795	267	33	consequences	consequence	NOUN
taxlaw-2795	267	34	.	.	PUNCT
taxlaw-2795	268	1	where	where	SCONJ
taxlaw-2795	268	2	the	the	DET
taxlaw-2795	268	3	only	only	ADJ
taxlaw-2795	268	4	concern	concern	NOUN
taxlaw-2795	268	5	is	be	AUX
taxlaw-2795	268	6	with	with	ADP
taxlaw-2795	268	7	the	the	DET
taxlaw-2795	268	8	value	value	NOUN
taxlaw-2795	268	9	yielded	yield	VERB
taxlaw-2795	268	10	by	by	ADP
taxlaw-2795	268	11	the	the	DET
taxlaw-2795	268	12	investment	investment	NOUN
taxlaw-2795	268	13	,	,	PUNCT
taxlaw-2795	268	14	there	there	PRON
taxlaw-2795	268	15	appears	appear	VERB
taxlaw-2795	268	16	to	to	PART
taxlaw-2795	268	17	be	be	AUX
taxlaw-2795	268	18	no	no	DET
taxlaw-2795	268	19	reason	reason	NOUN
taxlaw-2795	268	20	to	to	PART
taxlaw-2795	268	21	place	place	VERB
taxlaw-2795	268	22	independent	independent	ADJ
taxlaw-2795	268	23	significance	significance	NOUN
taxlaw-2795	268	24	on	on	ADP
taxlaw-2795	268	25	preserving	preserve	VERB
taxlaw-2795	268	26	the	the	DET
taxlaw-2795	268	27	rules	rule	NOUN
taxlaw-2795	268	28	56	56	NUM
taxlaw-2795	268	29	.	.	PUNCT
taxlaw-2795	269	1	i	i	PRON
taxlaw-2795	269	2	d.	d.	PROPN
taxlaw-2795	269	3	57	57	NUM
taxlaw-2795	269	4	.	.	PUNCT
taxlaw-2795	270	1	i	i	PRON
taxlaw-2795	270	2	d.	d.	PROPN
taxlaw-2795	270	3	58	58	NUM
taxlaw-2795	270	4	.	.	PUNCT
taxlaw-2795	271	1	i	i	PRON
taxlaw-2795	271	2	d.	d.	PROPN
taxlaw-2795	271	3	at	at	ADP
taxlaw-2795	271	4	107	107	NUM
taxlaw-2795	271	5	.	.	PUNCT
taxlaw-2795	272	1	59	59	NUM
taxlaw-2795	272	2	.	.	PUNCT
taxlaw-2795	273	1	one	one	NUM
taxlaw-2795	273	2	example	example	NOUN
taxlaw-2795	273	3	is	be	AUX
taxlaw-2795	273	4	stephen	stephen	PROPN
taxlaw-2795	273	5	r.	r.	PROPN
taxlaw-2795	273	6	munzer	munzer	PROPN
taxlaw-2795	273	7	,	,	PUNCT
taxlaw-2795	273	8	retroactive	retroactive	ADJ
taxlaw-2795	273	9	law	law	NOUN
taxlaw-2795	273	10	,	,	PUNCT
taxlaw-2795	273	11	6	6	NUM
taxlaw-2795	273	12	j.	j.	PROPN
taxlaw-2795	273	13	legal	legal	ADJ
taxlaw-2795	273	14	stud	stud	NOUN
taxlaw-2795	273	15	.	.	PUNCT
taxlaw-2795	274	1	373	373	NUM
taxlaw-2795	274	2	(	(	PUNCT
taxlaw-2795	274	3	1977	1977	NUM
taxlaw-2795	274	4	)	)	PUNCT
taxlaw-2795	274	5	.	.	PUNCT
taxlaw-2795	275	1	2010	2010	NUM
taxlaw-2795	275	2	]	]	X
taxlaw-2795	275	3	legal	legal	ADJ
taxlaw-2795	275	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	275	5	's	's	PART
taxlaw-2795	275	6	135	135	NUM
taxlaw-2795	275	7	applicable	applicable	ADJ
taxlaw-2795	275	8	to	to	ADP
taxlaw-2795	275	9	the	the	DET
taxlaw-2795	275	10	conduct	conduct	NOUN
taxlaw-2795	275	11	itself.60	itself.60	ADV
taxlaw-2795	275	12	likewise	likewise	ADV
taxlaw-2795	275	13	,	,	PUNCT
taxlaw-2795	275	14	if	if	SCONJ
taxlaw-2795	275	15	a	a	DET
taxlaw-2795	275	16	nominally	nominally	ADV
taxlaw-2795	275	17	retroactive	retroactive	ADJ
taxlaw-2795	275	18	enactment	enactment	NOUN
taxlaw-2795	275	19	reaches	reach	VERB
taxlaw-2795	275	20	back	back	ADV
taxlaw-2795	275	21	into	into	ADP
taxlaw-2795	275	22	the	the	DET
taxlaw-2795	275	23	past	past	NOUN
taxlaw-2795	275	24	,	,	PUNCT
taxlaw-2795	275	25	it	it	PRON
taxlaw-2795	275	26	appears	appear	VERB
taxlaw-2795	275	27	that	that	SCONJ
taxlaw-2795	275	28	a	a	DET
taxlaw-2795	275	29	nominally	nominally	ADV
taxlaw-2795	275	30	prospective	prospective	ADJ
taxlaw-2795	275	31	enactment	enactment	NOUN
taxlaw-2795	275	32	also	also	ADV
taxlaw-2795	275	33	reaches	reach	VERB
taxlaw-2795	275	34	back	back	ADV
taxlaw-2795	275	35	and	and	CCONJ
taxlaw-2795	275	36	does	do	VERB
taxlaw-2795	275	37	so	so	ADV
taxlaw-2795	275	38	in	in	ADP
taxlaw-2795	275	39	the	the	DET
taxlaw-2795	275	40	same	same	ADJ
taxlaw-2795	275	41	way	way	NOUN
taxlaw-2795	275	42	:	:	PUNCT
taxlaw-2795	275	43	the	the	DET
taxlaw-2795	275	44	nominally	nominally	ADV
taxlaw-2795	275	45	prospective	prospective	ADJ
taxlaw-2795	275	46	enactment	enactment	NOUN
taxlaw-2795	275	47	reaches	reach	VERB
taxlaw-2795	275	48	back	back	ADV
taxlaw-2795	275	49	into	into	ADP
taxlaw-2795	275	50	the	the	DET
taxlaw-2795	275	51	past	past	NOUN
taxlaw-2795	275	52	as	as	ADP
taxlaw-2795	275	53	to	to	ADP
taxlaw-2795	275	54	its	its	PRON
taxlaw-2795	275	55	consequences	consequence	NOUN
taxlaw-2795	275	56	,	,	PUNCT
taxlaw-2795	275	57	which	which	PRON
taxlaw-2795	275	58	is	be	AUX
taxlaw-2795	275	59	what	what	PRON
taxlaw-2795	275	60	actually	actually	ADV
taxlaw-2795	275	61	matters	matter	VERB
taxlaw-2795	275	62	about	about	ADP
taxlaw-2795	275	63	that	that	DET
taxlaw-2795	275	64	conduct	conduct	NOUN
taxlaw-2795	275	65	subject	subject	NOUN
taxlaw-2795	275	66	to	to	ADP
taxlaw-2795	275	67	the	the	DET
taxlaw-2795	275	68	enactment	enactment	NOUN
taxlaw-2795	275	69	.	.	PUNCT
taxlaw-2795	276	1	iii	iii	X
taxlaw-2795	276	2	.	.	PUNCT
taxlaw-2795	277	1	the	the	DET
taxlaw-2795	277	2	apparatus	apparatus	NOUN
taxlaw-2795	277	3	of	of	ADP
taxlaw-2795	277	4	recent	recent	ADJ
taxlaw-2795	277	5	transitions	transition	NOUN
taxlaw-2795	277	6	analysis	analysis	NOUN
taxlaw-2795	277	7	based	base	VERB
taxlaw-2795	277	8	on	on	ADP
taxlaw-2795	277	9	the	the	DET
taxlaw-2795	277	10	preceding	precede	VERB
taxlaw-2795	277	11	discussion	discussion	NOUN
taxlaw-2795	277	12	,	,	PUNCT
taxlaw-2795	277	13	one	one	PRON
taxlaw-2795	277	14	might	might	AUX
taxlaw-2795	277	15	summarize	summarize	VERB
taxlaw-2795	277	16	the	the	DET
taxlaw-2795	277	17	main	main	ADJ
taxlaw-2795	277	18	points	point	NOUN
taxlaw-2795	277	19	of	of	ADP
taxlaw-2795	277	20	the	the	DET
taxlaw-2795	277	21	new	new	ADJ
taxlaw-2795	277	22	view	view	NOUN
taxlaw-2795	277	23	as	as	SCONJ
taxlaw-2795	277	24	follows	follow	VERB
taxlaw-2795	277	25	.	.	PUNCT
taxlaw-2795	278	1	legal	legal	ADJ
taxlaw-2795	278	2	change	change	NOUN
taxlaw-2795	278	3	is	be	AUX
taxlaw-2795	278	4	just	just	ADV
taxlaw-2795	278	5	like	like	ADP
taxlaw-2795	278	6	any	any	DET
taxlaw-2795	278	7	other	other	ADJ
taxlaw-2795	278	8	random	random	ADJ
taxlaw-2795	278	9	event	event	NOUN
taxlaw-2795	278	10	that	that	PRON
taxlaw-2795	278	11	individuals	individual	NOUN
taxlaw-2795	278	12	need	need	VERB
taxlaw-2795	278	13	to	to	PART
taxlaw-2795	278	14	take	take	VERB
taxlaw-2795	278	15	into	into	ADP
taxlaw-2795	278	16	account	account	NOUN
taxlaw-2795	278	17	in	in	ADP
taxlaw-2795	278	18	arranging	arrange	VERB
taxlaw-2795	278	19	their	their	PRON
taxlaw-2795	278	20	affairs	affair	NOUN
taxlaw-2795	278	21	.	.	PUNCT
taxlaw-2795	279	1	as	as	ADP
taxlaw-2795	279	2	a	a	DET
taxlaw-2795	279	3	consequence	consequence	NOUN
taxlaw-2795	279	4	,	,	PUNCT
taxlaw-2795	279	5	all	all	DET
taxlaw-2795	279	6	unexpected	unexpected	ADJ
taxlaw-2795	279	7	changes	change	NOUN
taxlaw-2795	279	8	to	to	ADP
taxlaw-2795	279	9	legal	legal	ADJ
taxlaw-2795	279	10	entitlements	entitlement	NOUN
taxlaw-2795	279	11	raise	raise	VERB
taxlaw-2795	279	12	the	the	DET
taxlaw-2795	279	13	same	same	ADJ
taxlaw-2795	279	14	basic	basic	ADJ
taxlaw-2795	279	15	issue	issue	NOUN
taxlaw-2795	279	16	,	,	PUNCT
taxlaw-2795	279	17	which	which	PRON
taxlaw-2795	279	18	is	be	AUX
taxlaw-2795	279	19	that	that	SCONJ
taxlaw-2795	279	20	parties	party	NOUN
taxlaw-2795	279	21	who	who	PRON
taxlaw-2795	279	22	made	make	VERB
taxlaw-2795	279	23	investments	investment	NOUN
taxlaw-2795	279	24	on	on	ADP
taxlaw-2795	279	25	the	the	DET
taxlaw-2795	279	26	assumption	assumption	NOUN
taxlaw-2795	279	27	that	that	SCONJ
taxlaw-2795	279	28	prior	prior	ADJ
taxlaw-2795	279	29	entitlement	entitlement	NOUN
taxlaw-2795	279	30	rules	rule	NOUN
taxlaw-2795	279	31	would	would	AUX
taxlaw-2795	279	32	continue	continue	VERB
taxlaw-2795	279	33	to	to	PART
taxlaw-2795	279	34	hold	hold	VERB
taxlaw-2795	279	35	suffer	suffer	VERB
taxlaw-2795	279	36	gains	gain	NOUN
taxlaw-2795	279	37	or	or	CCONJ
taxlaw-2795	279	38	losses	loss	NOUN
taxlaw-2795	279	39	because	because	SCONJ
taxlaw-2795	279	40	the	the	DET
taxlaw-2795	279	41	assumption	assumption	NOUN
taxlaw-2795	279	42	was	be	AUX
taxlaw-2795	279	43	false	false	ADJ
taxlaw-2795	279	44	.	.	PUNCT
taxlaw-2795	280	1	because	because	SCONJ
taxlaw-2795	280	2	this	this	DET
taxlaw-2795	280	3	characteristic	characteristic	NOUN
taxlaw-2795	280	4	of	of	ADP
taxlaw-2795	280	5	legal	legal	ADJ
taxlaw-2795	280	6	change	change	NOUN
taxlaw-2795	280	7	is	be	AUX
taxlaw-2795	280	8	not	not	PART
taxlaw-2795	280	9	meaningfully	meaningfully	ADV
taxlaw-2795	280	10	different	different	ADJ
taxlaw-2795	280	11	from	from	ADP
taxlaw-2795	280	12	market	market	NOUN
taxlaw-2795	280	13	change	change	NOUN
taxlaw-2795	280	14	,	,	PUNCT
taxlaw-2795	280	15	and	and	CCONJ
taxlaw-2795	280	16	because	because	SCONJ
taxlaw-2795	280	17	the	the	DET
taxlaw-2795	280	18	optimally	optimally	ADV
taxlaw-2795	280	19	efficient	efficient	ADJ
taxlaw-2795	280	20	rule	rule	NOUN
taxlaw-2795	280	21	for	for	ADP
taxlaw-2795	280	22	managing	manage	VERB
taxlaw-2795	280	23	market	market	NOUN
taxlaw-2795	280	24	risks	risk	NOUN
taxlaw-2795	280	25	is	be	AUX
taxlaw-2795	280	26	private	private	ADJ
taxlaw-2795	280	27	ordering	ordering	NOUN
taxlaw-2795	280	28	,	,	PUNCT
taxlaw-2795	280	29	or	or	CCONJ
taxlaw-2795	280	30	self	self	NOUN
taxlaw-2795	280	31	-	-	PUNCT
taxlaw-2795	280	32	help	help	NOUN
taxlaw-2795	280	33	,	,	PUNCT
taxlaw-2795	280	34	private	private	ADJ
taxlaw-2795	280	35	ordering	ordering	NOUN
taxlaw-2795	280	36	should	should	AUX
taxlaw-2795	280	37	apply	apply	VERB
taxlaw-2795	280	38	to	to	ADP
taxlaw-2795	280	39	managing	manage	VERB
taxlaw-2795	280	40	legal	legal	ADJ
taxlaw-2795	280	41	transition	transition	NOUN
taxlaw-2795	280	42	risk	risk	NOUN
taxlaw-2795	280	43	as	as	ADV
taxlaw-2795	280	44	well	well	ADV
taxlaw-2795	280	45	.	.	PUNCT
taxlaw-2795	281	1	further	far	ADV
taxlaw-2795	281	2	,	,	PUNCT
taxlaw-2795	281	3	under	under	ADP
taxlaw-2795	281	4	the	the	DET
taxlaw-2795	281	5	assumption	assumption	NOUN
taxlaw-2795	281	6	that	that	SCONJ
taxlaw-2795	281	7	law	law	NOUN
taxlaw-2795	281	8	is	be	AUX
taxlaw-2795	281	9	generally	generally	ADV
taxlaw-2795	281	10	positive	positive	ADJ
taxlaw-2795	281	11	in	in	ADP
taxlaw-2795	281	12	direction	direction	NOUN
taxlaw-2795	281	13	,	,	PUNCT
taxlaw-2795	281	14	a	a	DET
taxlaw-2795	281	15	norm	norm	NOUN
taxlaw-2795	281	16	of	of	ADP
taxlaw-2795	281	17	self	self	NOUN
taxlaw-2795	281	18	-	-	PUNCT
taxlaw-2795	281	19	help	help	NOUN
taxlaw-2795	281	20	encourages	encourage	VERB
taxlaw-2795	281	21	efficient	efficient	ADJ
taxlaw-2795	281	22	anticipatory	anticipatory	ADJ
taxlaw-2795	281	23	modifications	modification	NOUN
taxlaw-2795	281	24	to	to	ADP
taxlaw-2795	281	25	behavior	behavior	NOUN
taxlaw-2795	281	26	that	that	PRON
taxlaw-2795	281	27	are	be	AUX
taxlaw-2795	281	28	absent	absent	ADJ
taxlaw-2795	281	29	under	under	ADP
taxlaw-2795	281	30	a	a	DET
taxlaw-2795	281	31	norm	norm	NOUN
taxlaw-2795	281	32	of	of	ADP
taxlaw-2795	281	33	government	government	NOUN
taxlaw-2795	281	34	relief	relief	NOUN
taxlaw-2795	281	35	.	.	PUNCT
taxlaw-2795	282	1	if	if	SCONJ
taxlaw-2795	282	2	it	it	PRON
taxlaw-2795	282	3	is	be	AUX
taxlaw-2795	282	4	a	a	DET
taxlaw-2795	282	5	bad	bad	ADJ
taxlaw-2795	282	6	idea	idea	NOUN
taxlaw-2795	282	7	to	to	PART
taxlaw-2795	282	8	provide	provide	VERB
taxlaw-2795	282	9	a	a	DET
taxlaw-2795	282	10	tax	tax	NOUN
taxlaw-2795	282	11	exclusion	exclusion	NOUN
taxlaw-2795	282	12	for	for	ADP
taxlaw-2795	282	13	interest	interest	NOUN
taxlaw-2795	282	14	on	on	ADP
taxlaw-2795	282	15	municipal	municipal	ADJ
taxlaw-2795	282	16	bonds	bond	NOUN
taxlaw-2795	282	17	,	,	PUNCT
taxlaw-2795	282	18	then	then	ADV
taxlaw-2795	282	19	investors	investor	NOUN
taxlaw-2795	282	20	facing	face	VERB
taxlaw-2795	282	21	the	the	DET
taxlaw-2795	282	22	possibility	possibility	NOUN
taxlaw-2795	282	23	of	of	ADP
taxlaw-2795	282	24	repeal	repeal	NOUN
taxlaw-2795	282	25	of	of	ADP
taxlaw-2795	282	26	the	the	DET
taxlaw-2795	282	27	exclusion	exclusion	NOUN
taxlaw-2795	282	28	without	without	ADP
taxlaw-2795	282	29	transition	transition	NOUN
taxlaw-2795	282	30	relief	relief	NOUN
taxlaw-2795	282	31	will	will	AUX
taxlaw-2795	282	32	have	have	VERB
taxlaw-2795	282	33	a	a	DET
taxlaw-2795	282	34	greater	great	ADJ
taxlaw-2795	282	35	incentive	incentive	NOUN
taxlaw-2795	282	36	not	not	PART
taxlaw-2795	282	37	to	to	PART
taxlaw-2795	282	38	invest	invest	VERB
taxlaw-2795	282	39	in	in	ADP
taxlaw-2795	282	40	the	the	DET
taxlaw-2795	282	41	bonds	bond	NOUN
taxlaw-2795	282	42	solely	solely	ADV
taxlaw-2795	282	43	for	for	ADP
taxlaw-2795	282	44	tax	tax	NOUN
taxlaw-2795	282	45	reasons	reason	NOUN
taxlaw-2795	282	46	than	than	SCONJ
taxlaw-2795	282	47	will	will	AUX
taxlaw-2795	282	48	investors	investor	NOUN
taxlaw-2795	282	49	expecting	expect	VERB
taxlaw-2795	282	50	transition	transition	NOUN
taxlaw-2795	282	51	relief	relief	NOUN
taxlaw-2795	282	52	on	on	ADP
taxlaw-2795	282	53	any	any	DET
taxlaw-2795	282	54	subsequent	subsequent	ADJ
taxlaw-2795	282	55	repeal	repeal	NOUN
taxlaw-2795	282	56	.	.	PUNCT
taxlaw-2795	283	1	the	the	DET
taxlaw-2795	283	2	incentive	incentive	NOUN
taxlaw-2795	283	3	will	will	AUX
taxlaw-2795	283	4	be	be	AUX
taxlaw-2795	283	5	greater	great	ADJ
taxlaw-2795	283	6	still	still	ADV
taxlaw-2795	283	7	if	if	SCONJ
taxlaw-2795	283	8	the	the	DET
taxlaw-2795	283	9	prospect	prospect	NOUN
taxlaw-2795	283	10	of	of	ADP
taxlaw-2795	283	11	a	a	DET
taxlaw-2795	283	12	nominally	nominally	ADV
taxlaw-2795	283	13	retroactive	retroactive	ADJ
taxlaw-2795	283	14	repeal	repeal	NOUN
taxlaw-2795	283	15	is	be	AUX
taxlaw-2795	283	16	in	in	ADP
taxlaw-2795	283	17	play	play	NOUN
taxlaw-2795	283	18	.	.	PUNCT
taxlaw-2795	284	1	conversely	conversely	ADV
taxlaw-2795	284	2	,	,	PUNCT
taxlaw-2795	284	3	while	while	SCONJ
taxlaw-2795	284	4	transition	transition	NOUN
taxlaw-2795	284	5	relief	relief	NOUN
taxlaw-2795	284	6	may	may	AUX
taxlaw-2795	284	7	confer	confer	VERB
taxlaw-2795	284	8	benefits	benefit	NOUN
taxlaw-2795	284	9	such	such	ADJ
taxlaw-2795	284	10	as	as	ADP
taxlaw-2795	284	11	providing	provide	VERB
taxlaw-2795	284	12	welfare	welfare	NOUN
taxlaw-2795	284	13	-	-	PUNCT
taxlaw-2795	284	14	enhancing	enhance	VERB
taxlaw-2795	284	15	redistribution	redistribution	NOUN
taxlaw-2795	284	16	,	,	PUNCT
taxlaw-2795	284	17	these	these	DET
taxlaw-2795	284	18	benefits	benefit	NOUN
taxlaw-2795	284	19	can	can	AUX
taxlaw-2795	284	20	be	be	AUX
taxlaw-2795	284	21	more	more	ADV
taxlaw-2795	284	22	efficiently	efficiently	ADV
taxlaw-2795	284	23	provided	provide	VERB
taxlaw-2795	284	24	through	through	ADP
taxlaw-2795	284	25	other	other	ADJ
taxlaw-2795	284	26	mechanisms	mechanism	NOUN
taxlaw-2795	284	27	,	,	PUNCT
taxlaw-2795	284	28	such	such	ADJ
taxlaw-2795	284	29	as	as	ADP
taxlaw-2795	284	30	transfer	transfer	NOUN
taxlaw-2795	284	31	payments	payment	NOUN
taxlaw-2795	284	32	or	or	CCONJ
taxlaw-2795	284	33	progressive	progressive	ADJ
taxlaw-2795	284	34	taxation	taxation	NOUN
taxlaw-2795	284	35	.	.	PUNCT
taxlaw-2795	285	1	finally	finally	ADV
taxlaw-2795	285	2	,	,	PUNCT
taxlaw-2795	285	3	although	although	SCONJ
taxlaw-2795	285	4	problems	problem	NOUN
taxlaw-2795	285	5	of	of	ADP
taxlaw-2795	285	6	public	public	ADJ
taxlaw-2795	285	7	choice	choice	NOUN
taxlaw-2795	285	8	raise	raise	VERB
taxlaw-2795	285	9	additional	additional	ADJ
taxlaw-2795	285	10	concerns	concern	NOUN
taxlaw-2795	285	11	,	,	PUNCT
taxlaw-2795	285	12	it	it	PRON
taxlaw-2795	285	13	is	be	AUX
taxlaw-2795	285	14	not	not	PART
taxlaw-2795	285	15	at	at	ADV
taxlaw-2795	285	16	all	all	ADV
taxlaw-2795	285	17	clear	clear	ADJ
taxlaw-2795	285	18	that	that	SCONJ
taxlaw-2795	285	19	they	they	PRON
taxlaw-2795	285	20	point	point	VERB
taxlaw-2795	285	21	in	in	ADP
taxlaw-2795	285	22	favor	favor	NOUN
taxlaw-2795	285	23	of	of	ADP
taxlaw-2795	285	24	a	a	DET
taxlaw-2795	285	25	norm	norm	NOUN
taxlaw-2795	285	26	of	of	ADP
taxlaw-2795	285	27	transition	transition	NOUN
taxlaw-2795	285	28	relief	relief	NOUN
taxlaw-2795	285	29	;	;	PUNCT
taxlaw-2795	285	30	in	in	ADP
taxlaw-2795	285	31	fact	fact	NOUN
taxlaw-2795	285	32	they	they	PRON
taxlaw-2795	285	33	may	may	AUX
taxlaw-2795	285	34	suggest	suggest	VERB
taxlaw-2795	285	35	that	that	SCONJ
taxlaw-2795	285	36	absence	absence	NOUN
taxlaw-2795	285	37	of	of	ADP
taxlaw-2795	285	38	relief	relief	NOUN
taxlaw-2795	285	39	is	be	AUX
taxlaw-2795	285	40	closer	close	ADJ
taxlaw-2795	285	41	to	to	ADP
taxlaw-2795	285	42	the	the	DET
taxlaw-2795	285	43	optimal	optimal	ADJ
taxlaw-2795	285	44	norm.61	norm.61	NOUN
taxlaw-2795	285	45	this	this	DET
taxlaw-2795	285	46	part	part	NOUN
taxlaw-2795	285	47	focuses	focus	VERB
taxlaw-2795	285	48	more	more	ADV
taxlaw-2795	285	49	closely	closely	ADV
taxlaw-2795	285	50	on	on	ADP
taxlaw-2795	285	51	the	the	DET
taxlaw-2795	285	52	distinctions	distinction	NOUN
taxlaw-2795	285	53	that	that	SCONJ
taxlaw-2795	285	54	the	the	DET
taxlaw-2795	285	55	recent	recent	ADJ
taxlaw-2795	285	56	transitions	transition	NOUN
taxlaw-2795	285	57	literature	literature	NOUN
taxlaw-2795	285	58	has	have	AUX
taxlaw-2795	285	59	drawn	draw	VERB
taxlaw-2795	285	60	in	in	ADP
taxlaw-2795	285	61	reaching	reach	VERB
taxlaw-2795	285	62	these	these	DET
taxlaw-2795	285	63	conclusions	conclusion	NOUN
taxlaw-2795	285	64	.	.	PUNCT
taxlaw-2795	286	1	the	the	DET
taxlaw-2795	286	2	objects	object	NOUN
taxlaw-2795	286	3	are	be	AUX
taxlaw-2795	286	4	,	,	PUNCT
taxlaw-2795	286	5	first	first	ADV
taxlaw-2795	286	6	,	,	PUNCT
taxlaw-2795	286	7	to	to	PART
taxlaw-2795	286	8	formulate	formulate	VERB
taxlaw-2795	286	9	more	more	ADV
taxlaw-2795	286	10	precisely	precisely	ADV
taxlaw-2795	286	11	the	the	DET
taxlaw-2795	286	12	conceptual	conceptual	ADJ
taxlaw-2795	286	13	framework	framework	NOUN
taxlaw-2795	286	14	that	that	PRON
taxlaw-2795	286	15	is	be	AUX
taxlaw-2795	286	16	implicit	implicit	ADJ
taxlaw-2795	286	17	in	in	ADP
taxlaw-2795	286	18	the	the	DET
taxlaw-2795	286	19	new	new	ADJ
taxlaw-2795	286	20	view	view	NOUN
taxlaw-2795	286	21	and	and	CCONJ
taxlaw-2795	286	22	,	,	PUNCT
taxlaw-2795	286	23	second	second	ADJ
taxlaw-2795	286	24	,	,	PUNCT
taxlaw-2795	286	25	to	to	PART
taxlaw-2795	286	26	draw	draw	VERB
taxlaw-2795	286	27	out	out	ADP
taxlaw-2795	286	28	some	some	PRON
taxlaw-2795	286	29	of	of	ADP
taxlaw-2795	286	30	the	the	DET
taxlaw-2795	286	31	implications	implication	NOUN
taxlaw-2795	286	32	of	of	ADP
taxlaw-2795	286	33	the	the	DET
taxlaw-2795	286	34	view	view	NOUN
taxlaw-2795	286	35	that	that	PRON
taxlaw-2795	286	36	may	may	AUX
taxlaw-2795	286	37	not	not	PART
taxlaw-2795	286	38	have	have	AUX
taxlaw-2795	286	39	been	be	AUX
taxlaw-2795	286	40	recognized	recognize	VERB
taxlaw-2795	286	41	by	by	ADP
taxlaw-2795	286	42	its	its	PRON
taxlaw-2795	286	43	proponents	proponent	NOUN
taxlaw-2795	286	44	.	.	PUNCT
taxlaw-2795	287	1	60	60	NUM
taxlaw-2795	287	2	.	.	PUNCT
taxlaw-2795	288	1	kaplow	kaplow	NOUN
taxlaw-2795	288	2	,	,	PUNCT
taxlaw-2795	288	3	transition	transition	NOUN
taxlaw-2795	288	4	policy	policy	NOUN
taxlaw-2795	288	5	,	,	PUNCT
taxlaw-2795	288	6	supra	supra	PROPN
taxlaw-2795	288	7	note	note	NOUN
taxlaw-2795	288	8	2	2	NUM
taxlaw-2795	288	9	,	,	PUNCT
taxlaw-2795	288	10	at	at	ADP
taxlaw-2795	288	11	165	165	NUM
taxlaw-2795	288	12	.	.	NOUN
taxlaw-2795	288	13	61	61	NUM
taxlaw-2795	288	14	.	.	X
taxlaw-2795	289	1	shaviro	shaviro	PROPN
taxlaw-2795	289	2	,	,	PUNCT
taxlaw-2795	289	3	supra	supra	PROPN
taxlaw-2795	289	4	note	note	NOUN
taxlaw-2795	289	5	1	1	NUM
taxlaw-2795	289	6	,	,	PUNCT
taxlaw-2795	289	7	at	at	ADP
taxlaw-2795	289	8	64–91	64–91	NUM
taxlaw-2795	289	9	.	.	PUNCT
taxlaw-2795	290	1	136	136	NUM
taxlaw-2795	290	2	columbia	columbia	PROPN
taxlaw-2795	290	3	jour'al	jour'al	PROPN
taxlaw-2795	290	4	of	of	ADP
taxlaw-2795	290	5	tax	tax	NOUN
taxlaw-2795	290	6	law	law	NOUN
taxlaw-2795	290	7	[	[	X
taxlaw-2795	290	8	vol	vol	NOUN
taxlaw-2795	290	9	.	.	PUNCT
taxlaw-2795	290	10	1:120	1:120	ADJ
taxlaw-2795	290	11	a.	a.	NOUN
taxlaw-2795	290	12	entitlement	entitlement	NOUN
taxlaw-2795	290	13	rules	rule	NOUN
taxlaw-2795	290	14	and	and	CCONJ
taxlaw-2795	290	15	transition	transition	NOUN
taxlaw-2795	290	16	rules	rule	VERB
taxlaw-2795	290	17	the	the	DET
taxlaw-2795	290	18	new	new	ADJ
taxlaw-2795	290	19	view	view	NOUN
taxlaw-2795	290	20	understands	understand	VERB
taxlaw-2795	290	21	legal	legal	ADJ
taxlaw-2795	290	22	transitions	transition	NOUN
taxlaw-2795	290	23	as	as	ADP
taxlaw-2795	290	24	occurring	occur	VERB
taxlaw-2795	290	25	whenever	whenever	SCONJ
taxlaw-2795	290	26	there	there	PRON
taxlaw-2795	290	27	is	be	VERB
taxlaw-2795	290	28	a	a	DET
taxlaw-2795	290	29	change	change	NOUN
taxlaw-2795	290	30	to	to	ADP
taxlaw-2795	290	31	legal	legal	ADJ
taxlaw-2795	290	32	entitlements	entitlement	NOUN
taxlaw-2795	290	33	.	.	PUNCT
taxlaw-2795	291	1	implicit	implicit	ADJ
taxlaw-2795	291	2	in	in	ADP
taxlaw-2795	291	3	the	the	DET
taxlaw-2795	291	4	account	account	NOUN
taxlaw-2795	291	5	is	be	AUX
taxlaw-2795	291	6	a	a	DET
taxlaw-2795	291	7	distinction	distinction	NOUN
taxlaw-2795	291	8	between	between	ADP
taxlaw-2795	291	9	legal	legal	ADJ
taxlaw-2795	291	10	entitlements	entitlement	NOUN
taxlaw-2795	291	11	and	and	CCONJ
taxlaw-2795	291	12	rules	rule	NOUN
taxlaw-2795	291	13	that	that	PRON
taxlaw-2795	291	14	specify	specify	VERB
taxlaw-2795	291	15	when	when	SCONJ
taxlaw-2795	291	16	distinct	distinct	ADJ
taxlaw-2795	291	17	entitlements	entitlement	NOUN
taxlaw-2795	291	18	hold	hold	VERB
taxlaw-2795	291	19	.	.	PUNCT
taxlaw-2795	292	1	thus	thus	ADV
taxlaw-2795	292	2	,	,	PUNCT
taxlaw-2795	292	3	the	the	DET
taxlaw-2795	292	4	rule	rule	NOUN
taxlaw-2795	292	5	that	that	PRON
taxlaw-2795	292	6	interest	interest	NOUN
taxlaw-2795	292	7	earned	earn	VERB
taxlaw-2795	292	8	on	on	ADP
taxlaw-2795	292	9	municipal	municipal	ADJ
taxlaw-2795	292	10	bonds	bond	NOUN
taxlaw-2795	292	11	is	be	AUX
taxlaw-2795	292	12	excluded	exclude	VERB
taxlaw-2795	292	13	from	from	ADP
taxlaw-2795	292	14	gross	gross	ADJ
taxlaw-2795	292	15	income	income	NOUN
taxlaw-2795	292	16	specifies	specifie	NOUN
taxlaw-2795	292	17	an	an	DET
taxlaw-2795	292	18	entitlement	entitlement	NOUN
taxlaw-2795	292	19	,	,	PUNCT
taxlaw-2795	292	20	as	as	SCONJ
taxlaw-2795	292	21	does	do	VERB
taxlaw-2795	292	22	its	its	PRON
taxlaw-2795	292	23	opposite	opposite	NOUN
taxlaw-2795	292	24	.	.	PUNCT
taxlaw-2795	293	1	similarly	similarly	ADV
taxlaw-2795	293	2	,	,	PUNCT
taxlaw-2795	293	3	a	a	DET
taxlaw-2795	293	4	rule	rule	NOUN
taxlaw-2795	293	5	that	that	SCONJ
taxlaw-2795	293	6	,	,	PUNCT
taxlaw-2795	293	7	for	for	ADP
taxlaw-2795	293	8	example	example	NOUN
taxlaw-2795	293	9	,	,	PUNCT
taxlaw-2795	293	10	loans	loan	NOUN
taxlaw-2795	293	11	for	for	ADP
taxlaw-2795	293	12	medical	medical	ADJ
taxlaw-2795	293	13	school	school	NOUN
taxlaw-2795	293	14	will	will	AUX
taxlaw-2795	293	15	be	be	AUX
taxlaw-2795	293	16	forgiven	forgive	VERB
taxlaw-2795	293	17	for	for	ADP
taxlaw-2795	293	18	doctors	doctor	NOUN
taxlaw-2795	293	19	working	work	VERB
taxlaw-2795	293	20	in	in	ADP
taxlaw-2795	293	21	low	low	ADJ
taxlaw-2795	293	22	-	-	PUNCT
taxlaw-2795	293	23	pay	pay	NOUN
taxlaw-2795	293	24	practices	practice	NOUN
taxlaw-2795	293	25	constitutes	constitute	VERB
taxlaw-2795	293	26	an	an	DET
taxlaw-2795	293	27	entitlement	entitlement	NOUN
taxlaw-2795	293	28	rule	rule	NOUN
taxlaw-2795	293	29	,	,	PUNCT
taxlaw-2795	293	30	as	as	SCONJ
taxlaw-2795	293	31	does	do	VERB
taxlaw-2795	293	32	the	the	DET
taxlaw-2795	293	33	rule	rule	NOUN
taxlaw-2795	293	34	that	that	SCONJ
taxlaw-2795	293	35	such	such	ADJ
taxlaw-2795	293	36	loans	loan	NOUN
taxlaw-2795	293	37	must	must	AUX
taxlaw-2795	293	38	be	be	AUX
taxlaw-2795	293	39	repaid	repay	VERB
taxlaw-2795	293	40	according	accord	VERB
taxlaw-2795	293	41	to	to	ADP
taxlaw-2795	293	42	their	their	PRON
taxlaw-2795	293	43	nominal	nominal	ADJ
taxlaw-2795	293	44	terms	term	NOUN
taxlaw-2795	293	45	.	.	PUNCT
taxlaw-2795	294	1	if	if	SCONJ
taxlaw-2795	294	2	the	the	DET
taxlaw-2795	294	3	bond	bond	NOUN
taxlaw-2795	294	4	interest	interest	NOUN
taxlaw-2795	294	5	exclusion	exclusion	NOUN
taxlaw-2795	294	6	or	or	CCONJ
taxlaw-2795	294	7	the	the	DET
taxlaw-2795	294	8	favorable	favorable	ADJ
taxlaw-2795	294	9	rule	rule	NOUN
taxlaw-2795	294	10	on	on	ADP
taxlaw-2795	294	11	medical	medical	ADJ
taxlaw-2795	294	12	school	school	NOUN
taxlaw-2795	294	13	loans	loan	NOUN
taxlaw-2795	294	14	were	be	AUX
taxlaw-2795	294	15	repealed	repeal	VERB
taxlaw-2795	294	16	,	,	PUNCT
taxlaw-2795	294	17	a	a	DET
taxlaw-2795	294	18	rule	rule	NOUN
taxlaw-2795	294	19	likely	likely	ADV
taxlaw-2795	294	20	would	would	AUX
taxlaw-2795	294	21	apply	apply	VERB
taxlaw-2795	294	22	that	that	DET
taxlaw-2795	294	23	specifies	specifie	NOUN
taxlaw-2795	294	24	when	when	SCONJ
taxlaw-2795	294	25	the	the	DET
taxlaw-2795	294	26	respective	respective	ADJ
taxlaw-2795	294	27	entitlement	entitlement	NOUN
taxlaw-2795	294	28	rules	rule	NOUN
taxlaw-2795	294	29	hold	hold	VERB
taxlaw-2795	294	30	.	.	PUNCT
taxlaw-2795	295	1	that	that	DET
taxlaw-2795	295	2	specification	specification	NOUN
taxlaw-2795	295	3	could	could	AUX
taxlaw-2795	295	4	be	be	AUX
taxlaw-2795	295	5	express	express	ADJ
taxlaw-2795	295	6	,	,	PUNCT
taxlaw-2795	295	7	or	or	CCONJ
taxlaw-2795	295	8	it	it	PRON
taxlaw-2795	295	9	could	could	AUX
taxlaw-2795	295	10	be	be	AUX
taxlaw-2795	295	11	implicit	implicit	ADJ
taxlaw-2795	295	12	through	through	ADP
taxlaw-2795	295	13	the	the	DET
taxlaw-2795	295	14	operation	operation	NOUN
taxlaw-2795	295	15	of	of	ADP
taxlaw-2795	295	16	some	some	DET
taxlaw-2795	295	17	default	default	NOUN
taxlaw-2795	295	18	rule	rule	NOUN
taxlaw-2795	295	19	,	,	PUNCT
taxlaw-2795	295	20	such	such	ADJ
taxlaw-2795	295	21	as	as	ADP
taxlaw-2795	295	22	one	one	NUM
taxlaw-2795	295	23	stating	state	VERB
taxlaw-2795	295	24	that	that	SCONJ
taxlaw-2795	295	25	changes	change	NOUN
taxlaw-2795	295	26	to	to	ADP
taxlaw-2795	295	27	positive	positive	ADJ
taxlaw-2795	295	28	law	law	NOUN
taxlaw-2795	295	29	are	be	AUX
taxlaw-2795	295	30	understood	understand	VERB
taxlaw-2795	295	31	to	to	PART
taxlaw-2795	295	32	take	take	VERB
taxlaw-2795	295	33	effect	effect	NOUN
taxlaw-2795	295	34	on	on	ADP
taxlaw-2795	295	35	the	the	DET
taxlaw-2795	295	36	date	date	NOUN
taxlaw-2795	295	37	of	of	ADP
taxlaw-2795	295	38	enactment	enactment	NOUN
taxlaw-2795	295	39	in	in	ADP
taxlaw-2795	295	40	the	the	DET
taxlaw-2795	295	41	absence	absence	NOUN
taxlaw-2795	295	42	of	of	ADP
taxlaw-2795	295	43	explicit	explicit	ADJ
taxlaw-2795	295	44	legislation	legislation	NOUN
taxlaw-2795	295	45	to	to	ADP
taxlaw-2795	295	46	the	the	DET
taxlaw-2795	295	47	contrary	contrary	NOUN
taxlaw-2795	295	48	.	.	PUNCT
taxlaw-2795	296	1	whether	whether	SCONJ
taxlaw-2795	296	2	express	express	ADJ
taxlaw-2795	296	3	or	or	CCONJ
taxlaw-2795	296	4	tacit	tacit	ADJ
taxlaw-2795	296	5	,	,	PUNCT
taxlaw-2795	296	6	such	such	DET
taxlaw-2795	296	7	a	a	DET
taxlaw-2795	296	8	rule	rule	NOUN
taxlaw-2795	296	9	is	be	AUX
taxlaw-2795	296	10	a	a	DET
taxlaw-2795	296	11	transition	transition	NOUN
taxlaw-2795	296	12	rule.62	rule.62	NOUN
taxlaw-2795	296	13	stated	state	VERB
taxlaw-2795	296	14	more	more	ADV
taxlaw-2795	296	15	generally	generally	ADV
taxlaw-2795	296	16	,	,	PUNCT
taxlaw-2795	296	17	transition	transition	NOUN
taxlaw-2795	296	18	rules	rule	NOUN
taxlaw-2795	296	19	are	be	AUX
taxlaw-2795	296	20	meta	meta	NOUN
taxlaw-2795	296	21	-	-	PUNCT
taxlaw-2795	296	22	rules	rule	NOUN
taxlaw-2795	296	23	that	that	PRON
taxlaw-2795	296	24	specify	specify	VERB
taxlaw-2795	296	25	the	the	DET
taxlaw-2795	296	26	temporal	temporal	ADJ
taxlaw-2795	296	27	relationship	relationship	NOUN
taxlaw-2795	296	28	between	between	ADP
taxlaw-2795	296	29	or	or	CCONJ
taxlaw-2795	296	30	among	among	ADP
taxlaw-2795	296	31	distinct	distinct	ADJ
taxlaw-2795	296	32	entitlement	entitlement	NOUN
taxlaw-2795	296	33	rules.63	rules.63	NOUN
taxlaw-2795	296	34	under	under	ADP
taxlaw-2795	296	35	this	this	DET
taxlaw-2795	296	36	model	model	NOUN
taxlaw-2795	296	37	,	,	PUNCT
taxlaw-2795	296	38	one	one	PRON
taxlaw-2795	296	39	could	could	AUX
taxlaw-2795	296	40	reformulate	reformulate	VERB
taxlaw-2795	296	41	a	a	DET
taxlaw-2795	296	42	repeal	repeal	NOUN
taxlaw-2795	296	43	of	of	ADP
taxlaw-2795	296	44	the	the	DET
taxlaw-2795	296	45	bond	bond	NOUN
taxlaw-2795	296	46	interest	interest	NOUN
taxlaw-2795	296	47	exclusion	exclusion	NOUN
taxlaw-2795	296	48	taking	take	VERB
taxlaw-2795	296	49	effect	effect	NOUN
taxlaw-2795	296	50	one	one	NUM
taxlaw-2795	296	51	year	year	NOUN
taxlaw-2795	296	52	after	after	ADP
taxlaw-2795	296	53	enactment	enactment	NOUN
taxlaw-2795	296	54	as	as	SCONJ
taxlaw-2795	296	55	follows	follow	VERB
taxlaw-2795	296	56	:	:	PUNCT
taxlaw-2795	296	57	entitlement	entitlement	NOUN
taxlaw-2795	296	58	rule	rule	NOUN
taxlaw-2795	296	59	1	1	NUM
taxlaw-2795	296	60	:	:	PUNCT
taxlaw-2795	296	61	interest	interest	NOUN
taxlaw-2795	296	62	on	on	ADP
taxlaw-2795	296	63	municipal	municipal	ADJ
taxlaw-2795	296	64	bonds	bond	NOUN
taxlaw-2795	296	65	is	be	AUX
taxlaw-2795	296	66	excluded	exclude	VERB
taxlaw-2795	296	67	from	from	ADP
taxlaw-2795	296	68	gross	gross	ADJ
taxlaw-2795	296	69	income	income	NOUN
taxlaw-2795	296	70	.	.	PUNCT
taxlaw-2795	297	1	entitlement	entitlement	NOUN
taxlaw-2795	297	2	rule	rule	NOUN
taxlaw-2795	297	3	2	2	NUM
taxlaw-2795	297	4	:	:	PUNCT
taxlaw-2795	297	5	interest	interest	NOUN
taxlaw-2795	297	6	on	on	ADP
taxlaw-2795	297	7	municipal	municipal	ADJ
taxlaw-2795	297	8	bonds	bond	NOUN
taxlaw-2795	297	9	is	be	AUX
taxlaw-2795	297	10	not	not	PART
taxlaw-2795	297	11	excluded	exclude	VERB
taxlaw-2795	297	12	from	from	ADP
taxlaw-2795	297	13	gross	gross	ADJ
taxlaw-2795	297	14	income	income	NOUN
taxlaw-2795	297	15	.	.	PUNCT
taxlaw-2795	298	1	transition	transition	NOUN
taxlaw-2795	298	2	rule	rule	NOUN
taxlaw-2795	298	3	:	:	PUNCT
taxlaw-2795	298	4	entitlement	entitlement	NOUN
taxlaw-2795	298	5	rule	rule	NOUN
taxlaw-2795	298	6	1	1	NUM
taxlaw-2795	298	7	shall	shall	AUX
taxlaw-2795	298	8	be	be	AUX
taxlaw-2795	298	9	effective	effective	ADJ
taxlaw-2795	298	10	until	until	ADP
taxlaw-2795	298	11	one	one	NUM
taxlaw-2795	298	12	year	year	NOUN
taxlaw-2795	298	13	from	from	ADP
taxlaw-2795	298	14	the	the	DET
taxlaw-2795	298	15	date	date	NOUN
taxlaw-2795	298	16	hereof	hereof	ADV
taxlaw-2795	298	17	,	,	PUNCT
taxlaw-2795	298	18	and	and	CCONJ
taxlaw-2795	298	19	entitlement	entitlement	NOUN
taxlaw-2795	298	20	rule	rule	NOUN
taxlaw-2795	298	21	2	2	NUM
taxlaw-2795	298	22	shall	shall	AUX
taxlaw-2795	298	23	be	be	AUX
taxlaw-2795	298	24	effective	effective	ADJ
taxlaw-2795	298	25	for	for	ADP
taxlaw-2795	298	26	all	all	DET
taxlaw-2795	298	27	62	62	NUM
taxlaw-2795	298	28	.	.	PUNCT
taxlaw-2795	299	1	stephen	stephen	PROPN
taxlaw-2795	299	2	munzer	munzer	PROPN
taxlaw-2795	299	3	introduced	introduce	VERB
taxlaw-2795	299	4	a	a	DET
taxlaw-2795	299	5	similar	similar	ADJ
taxlaw-2795	299	6	distinction	distinction	NOUN
taxlaw-2795	299	7	in	in	ADP
taxlaw-2795	299	8	an	an	DET
taxlaw-2795	299	9	early	early	ADJ
taxlaw-2795	299	10	article	article	NOUN
taxlaw-2795	299	11	,	,	PUNCT
taxlaw-2795	299	12	though	though	SCONJ
taxlaw-2795	299	13	it	it	PRON
taxlaw-2795	299	14	is	be	AUX
taxlaw-2795	299	15	not	not	PART
taxlaw-2795	299	16	precisely	precisely	ADV
taxlaw-2795	299	17	the	the	DET
taxlaw-2795	299	18	same	same	ADJ
taxlaw-2795	299	19	as	as	ADP
taxlaw-2795	299	20	that	that	PRON
taxlaw-2795	299	21	here	here	ADV
taxlaw-2795	299	22	.	.	PUNCT
taxlaw-2795	300	1	see	see	VERB
taxlaw-2795	300	2	munzer	munzer	NOUN
taxlaw-2795	300	3	,	,	PUNCT
taxlaw-2795	300	4	supra	supra	PROPN
taxlaw-2795	300	5	note	note	NOUN
taxlaw-2795	300	6	59	59	NUM
taxlaw-2795	300	7	,	,	PUNCT
taxlaw-2795	300	8	at	at	ADP
taxlaw-2795	300	9	388	388	NUM
taxlaw-2795	300	10	(	(	PUNCT
taxlaw-2795	300	11	“	"	PUNCT
taxlaw-2795	300	12	the	the	DET
taxlaw-2795	300	13	legal	legal	ADJ
taxlaw-2795	300	14	status	status	NOUN
taxlaw-2795	300	15	of	of	ADP
taxlaw-2795	300	16	an	an	DET
taxlaw-2795	300	17	act	act	NOUN
taxlaw-2795	300	18	depends	depend	VERB
taxlaw-2795	300	19	not	not	PART
taxlaw-2795	300	20	on	on	ADP
taxlaw-2795	300	21	something	something	PRON
taxlaw-2795	300	22	inherent	inherent	ADJ
taxlaw-2795	300	23	to	to	ADP
taxlaw-2795	300	24	that	that	DET
taxlaw-2795	300	25	act	act	NOUN
taxlaw-2795	300	26	,	,	PUNCT
taxlaw-2795	300	27	but	but	CCONJ
taxlaw-2795	300	28	on	on	ADP
taxlaw-2795	300	29	the	the	DET
taxlaw-2795	300	30	relation	relation	NOUN
taxlaw-2795	300	31	the	the	DET
taxlaw-2795	300	32	act	act	NOUN
taxlaw-2795	300	33	has	have	VERB
taxlaw-2795	300	34	to	to	ADP
taxlaw-2795	300	35	the	the	DET
taxlaw-2795	300	36	law	law	NOUN
taxlaw-2795	300	37	or	or	CCONJ
taxlaw-2795	300	38	laws	law	NOUN
taxlaw-2795	300	39	governing	govern	VERB
taxlaw-2795	300	40	its	its	PRON
taxlaw-2795	300	41	status	status	NOUN
taxlaw-2795	300	42	.	.	PUNCT
taxlaw-2795	300	43	”	"	PUNCT
taxlaw-2795	300	44	)	)	PUNCT
taxlaw-2795	300	45	.	.	PUNCT
taxlaw-2795	301	1	the	the	DET
taxlaw-2795	301	2	entitlement	entitlement	NOUN
taxlaw-2795	301	3	-	-	PUNCT
taxlaw-2795	301	4	transition	transition	NOUN
taxlaw-2795	301	5	rule	rule	NOUN
taxlaw-2795	301	6	distinction	distinction	NOUN
taxlaw-2795	301	7	also	also	ADV
taxlaw-2795	301	8	is	be	AUX
taxlaw-2795	301	9	arguably	arguably	ADV
taxlaw-2795	301	10	implicit	implicit	ADJ
taxlaw-2795	301	11	in	in	ADP
taxlaw-2795	301	12	eric	eric	PROPN
taxlaw-2795	301	13	chason	chason	PROPN
taxlaw-2795	301	14	’s	’s	PART
taxlaw-2795	301	15	treatment	treatment	NOUN
taxlaw-2795	301	16	of	of	ADP
taxlaw-2795	301	17	legal	legal	ADJ
taxlaw-2795	301	18	transitions	transition	NOUN
taxlaw-2795	301	19	.	.	PUNCT
taxlaw-2795	302	1	see	see	VERB
taxlaw-2795	302	2	eric	eric	PROPN
taxlaw-2795	302	3	chason	chason	PROPN
taxlaw-2795	302	4	,	,	PUNCT
taxlaw-2795	302	5	the	the	DET
taxlaw-2795	302	6	economic	economic	ADJ
taxlaw-2795	302	7	ambiguity	ambiguity	NOUN
taxlaw-2795	302	8	(	(	PUNCT
taxlaw-2795	302	9	and	and	CCONJ
taxlaw-2795	302	10	possible	possible	ADJ
taxlaw-2795	302	11	irrelevance	irrelevance	NOUN
taxlaw-2795	302	12	)	)	PUNCT
taxlaw-2795	302	13	of	of	ADP
taxlaw-2795	302	14	tax	tax	NOUN
taxlaw-2795	302	15	transition	transition	NOUN
taxlaw-2795	302	16	rules	rule	NOUN
taxlaw-2795	302	17	,	,	PUNCT
taxlaw-2795	302	18	22	22	NUM
taxlaw-2795	302	19	va	va	NOUN
taxlaw-2795	302	20	.	.	PUNCT
taxlaw-2795	303	1	tax	tax	PROPN
taxlaw-2795	303	2	rev	rev	PROPN
taxlaw-2795	303	3	.	.	PROPN
taxlaw-2795	303	4	615	615	NUM
taxlaw-2795	303	5	,	,	PUNCT
taxlaw-2795	303	6	620	620	NUM
taxlaw-2795	303	7	(	(	PUNCT
taxlaw-2795	303	8	2003	2003	NUM
taxlaw-2795	303	9	)	)	PUNCT
taxlaw-2795	303	10	(	(	PUNCT
taxlaw-2795	303	11	defining	define	VERB
taxlaw-2795	303	12	transition	transition	NOUN
taxlaw-2795	303	13	rules	rule	NOUN
taxlaw-2795	303	14	in	in	ADP
taxlaw-2795	303	15	temporal	temporal	ADJ
taxlaw-2795	303	16	terms	term	NOUN
taxlaw-2795	303	17	and	and	CCONJ
taxlaw-2795	303	18	characterizing	characterize	VERB
taxlaw-2795	303	19	the	the	DET
taxlaw-2795	303	20	definitions	definition	NOUN
taxlaw-2795	303	21	as	as	ADP
taxlaw-2795	303	22	formal	formal	ADJ
taxlaw-2795	303	23	)	)	PUNCT
taxlaw-2795	303	24	.	.	PUNCT
taxlaw-2795	304	1	63	63	NUM
taxlaw-2795	304	2	.	.	PUNCT
taxlaw-2795	305	1	kaplow	kaplow	NOUN
taxlaw-2795	305	2	analyzes	analyze	VERB
taxlaw-2795	305	3	the	the	DET
taxlaw-2795	305	4	question	question	NOUN
taxlaw-2795	305	5	in	in	ADP
taxlaw-2795	305	6	terms	term	NOUN
taxlaw-2795	305	7	of	of	ADP
taxlaw-2795	305	8	changes	change	NOUN
taxlaw-2795	305	9	to	to	ADP
taxlaw-2795	305	10	the	the	DET
taxlaw-2795	305	11	scheduled	schedule	VERB
taxlaw-2795	305	12	legal	legal	ADJ
taxlaw-2795	305	13	landscape	landscape	NOUN
taxlaw-2795	305	14	rather	rather	ADV
taxlaw-2795	305	15	than	than	ADP
taxlaw-2795	305	16	to	to	ADP
taxlaw-2795	305	17	future	future	ADJ
taxlaw-2795	305	18	entitlement	entitlement	NOUN
taxlaw-2795	305	19	rules	rule	NOUN
taxlaw-2795	305	20	,	,	PUNCT
taxlaw-2795	305	21	a	a	DET
taxlaw-2795	305	22	formulation	formulation	NOUN
taxlaw-2795	305	23	broad	broad	ADJ
taxlaw-2795	305	24	enough	enough	ADV
taxlaw-2795	305	25	to	to	PART
taxlaw-2795	305	26	capture	capture	VERB
taxlaw-2795	305	27	situations	situation	NOUN
taxlaw-2795	305	28	in	in	ADP
taxlaw-2795	305	29	which	which	PRON
taxlaw-2795	305	30	future	future	ADJ
taxlaw-2795	305	31	law	law	NOUN
taxlaw-2795	305	32	features	feature	VERB
taxlaw-2795	305	33	planned	plan	VERB
taxlaw-2795	305	34	changes	change	NOUN
taxlaw-2795	305	35	to	to	ADP
taxlaw-2795	305	36	entitlement	entitlement	NOUN
taxlaw-2795	305	37	rules	rule	NOUN
taxlaw-2795	305	38	.	.	PUNCT
taxlaw-2795	306	1	kaplow	kaplow	NOUN
taxlaw-2795	306	2	,	,	PUNCT
taxlaw-2795	306	3	transition	transition	NOUN
taxlaw-2795	306	4	policy	policy	NOUN
taxlaw-2795	306	5	,	,	PUNCT
taxlaw-2795	306	6	supra	supra	PROPN
taxlaw-2795	306	7	note	note	NOUN
taxlaw-2795	306	8	2	2	NUM
taxlaw-2795	306	9	,	,	PUNCT
taxlaw-2795	306	10	at	at	ADP
taxlaw-2795	306	11	165	165	NUM
taxlaw-2795	306	12	n.5	n.5	NOUN
taxlaw-2795	306	13	.	.	PUNCT
taxlaw-2795	307	1	i	i	PRON
taxlaw-2795	307	2	dispense	dispense	VERB
taxlaw-2795	307	3	with	with	ADP
taxlaw-2795	307	4	a	a	DET
taxlaw-2795	307	5	consideration	consideration	NOUN
taxlaw-2795	307	6	of	of	ADP
taxlaw-2795	307	7	known	know	VERB
taxlaw-2795	307	8	future	future	ADJ
taxlaw-2795	307	9	variation	variation	NOUN
taxlaw-2795	307	10	in	in	ADP
taxlaw-2795	307	11	law	law	NOUN
taxlaw-2795	307	12	,	,	PUNCT
taxlaw-2795	307	13	because	because	SCONJ
taxlaw-2795	307	14	an	an	DET
taxlaw-2795	307	15	evaluation	evaluation	NOUN
taxlaw-2795	307	16	of	of	ADP
taxlaw-2795	307	17	it	it	PRON
taxlaw-2795	307	18	would	would	AUX
taxlaw-2795	307	19	require	require	VERB
taxlaw-2795	307	20	introduction	introduction	NOUN
taxlaw-2795	307	21	of	of	ADP
taxlaw-2795	307	22	considerable	considerable	ADJ
taxlaw-2795	307	23	complexity	complexity	NOUN
taxlaw-2795	307	24	without	without	ADP
taxlaw-2795	307	25	altering	alter	VERB
taxlaw-2795	307	26	the	the	DET
taxlaw-2795	307	27	basic	basic	ADJ
taxlaw-2795	307	28	argument	argument	NOUN
taxlaw-2795	307	29	.	.	PUNCT
taxlaw-2795	308	1	the	the	DET
taxlaw-2795	308	2	complexity	complexity	NOUN
taxlaw-2795	308	3	results	result	VERB
taxlaw-2795	308	4	from	from	ADP
taxlaw-2795	308	5	having	have	VERB
taxlaw-2795	308	6	to	to	PART
taxlaw-2795	308	7	distinguish	distinguish	VERB
taxlaw-2795	308	8	between	between	ADP
taxlaw-2795	308	9	entitlements	entitlement	NOUN
taxlaw-2795	308	10	that	that	PRON
taxlaw-2795	308	11	change	change	VERB
taxlaw-2795	308	12	where	where	SCONJ
taxlaw-2795	308	13	,	,	PUNCT
taxlaw-2795	308	14	by	by	ADP
taxlaw-2795	308	15	hypothesis	hypothesis	NOUN
taxlaw-2795	308	16	,	,	PUNCT
taxlaw-2795	308	17	the	the	DET
taxlaw-2795	308	18	change	change	NOUN
taxlaw-2795	308	19	does	do	AUX
taxlaw-2795	308	20	not	not	PART
taxlaw-2795	308	21	raise	raise	VERB
taxlaw-2795	308	22	a	a	DET
taxlaw-2795	308	23	transition	transition	NOUN
taxlaw-2795	308	24	issue	issue	NOUN
taxlaw-2795	308	25	,	,	PUNCT
taxlaw-2795	308	26	from	from	ADP
taxlaw-2795	308	27	entitlement	entitlement	NOUN
taxlaw-2795	308	28	changes	change	NOUN
taxlaw-2795	308	29	that	that	PRON
taxlaw-2795	308	30	do	do	VERB
taxlaw-2795	308	31	.	.	PUNCT
taxlaw-2795	309	1	2010	2010	NUM
taxlaw-2795	309	2	]	]	X
taxlaw-2795	309	3	legal	legal	ADJ
taxlaw-2795	309	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	309	5	's	's	PART
taxlaw-2795	309	6	137	137	NUM
taxlaw-2795	309	7	dates	date	NOUN
taxlaw-2795	309	8	on	on	ADP
taxlaw-2795	309	9	or	or	CCONJ
taxlaw-2795	309	10	after	after	ADP
taxlaw-2795	309	11	one	one	NUM
taxlaw-2795	309	12	year	year	NOUN
taxlaw-2795	309	13	from	from	ADP
taxlaw-2795	309	14	the	the	DET
taxlaw-2795	309	15	date	date	NOUN
taxlaw-2795	309	16	hereof	hereof	ADJ
taxlaw-2795	309	17	.	.	PUNCT
taxlaw-2795	310	1	framed	frame	VERB
taxlaw-2795	310	2	in	in	ADP
taxlaw-2795	310	3	terms	term	NOUN
taxlaw-2795	310	4	of	of	ADP
taxlaw-2795	310	5	the	the	DET
taxlaw-2795	310	6	distinction	distinction	NOUN
taxlaw-2795	310	7	between	between	ADP
taxlaw-2795	310	8	entitlement	entitlement	NOUN
taxlaw-2795	310	9	rules	rule	NOUN
taxlaw-2795	310	10	and	and	CCONJ
taxlaw-2795	310	11	transition	transition	NOUN
taxlaw-2795	310	12	rules	rule	NOUN
taxlaw-2795	310	13	,	,	PUNCT
taxlaw-2795	310	14	the	the	DET
taxlaw-2795	310	15	transition	transition	NOUN
taxlaw-2795	310	16	question	question	NOUN
taxlaw-2795	310	17	is	be	AUX
taxlaw-2795	310	18	a	a	DET
taxlaw-2795	310	19	third	third	ADJ
taxlaw-2795	310	20	-	-	PUNCT
taxlaw-2795	310	21	order	order	NOUN
taxlaw-2795	310	22	meta	meta	NOUN
taxlaw-2795	310	23	-	-	PUNCT
taxlaw-2795	310	24	question	question	NOUN
taxlaw-2795	310	25	about	about	ADP
taxlaw-2795	310	26	a	a	DET
taxlaw-2795	310	27	second	second	ADJ
taxlaw-2795	310	28	-	-	PUNCT
taxlaw-2795	310	29	order	order	NOUN
taxlaw-2795	310	30	meta	meta	NOUN
taxlaw-2795	310	31	-	-	PUNCT
taxlaw-2795	310	32	rule	rule	NOUN
taxlaw-2795	310	33	:	:	PUNCT
taxlaw-2795	310	34	what	what	PRON
taxlaw-2795	310	35	(	(	PUNCT
taxlaw-2795	310	36	third	third	ADJ
taxlaw-2795	310	37	-	-	PUNCT
taxlaw-2795	310	38	order	order	NOUN
taxlaw-2795	310	39	)	)	PUNCT
taxlaw-2795	310	40	policy	policy	NOUN
taxlaw-2795	310	41	or	or	CCONJ
taxlaw-2795	310	42	norm	norm	NOUN
taxlaw-2795	310	43	should	should	AUX
taxlaw-2795	310	44	govern	govern	VERB
taxlaw-2795	310	45	the	the	DET
taxlaw-2795	310	46	(	(	PUNCT
taxlaw-2795	310	47	second	second	ADJ
taxlaw-2795	310	48	-	-	PUNCT
taxlaw-2795	310	49	order	order	NOUN
taxlaw-2795	310	50	)	)	PUNCT
taxlaw-2795	310	51	transition	transition	NOUN
taxlaw-2795	310	52	rules	rule	NOUN
taxlaw-2795	310	53	that	that	PRON
taxlaw-2795	310	54	determine	determine	VERB
taxlaw-2795	310	55	when	when	SCONJ
taxlaw-2795	310	56	certain	certain	ADJ
taxlaw-2795	310	57	(	(	PUNCT
taxlaw-2795	310	58	first	first	ADJ
taxlaw-2795	310	59	-	-	PUNCT
taxlaw-2795	310	60	order	order	NOUN
taxlaw-2795	310	61	)	)	PUNCT
taxlaw-2795	310	62	entitlement	entitlement	NOUN
taxlaw-2795	310	63	rules	rule	VERB
taxlaw-2795	310	64	apply?64	apply?64	ADV
taxlaw-2795	310	65	a	a	DET
taxlaw-2795	310	66	number	number	NOUN
taxlaw-2795	310	67	of	of	ADP
taxlaw-2795	310	68	answers	answer	NOUN
taxlaw-2795	310	69	,	,	PUNCT
taxlaw-2795	310	70	of	of	ADP
taxlaw-2795	310	71	course	course	NOUN
taxlaw-2795	310	72	,	,	PUNCT
taxlaw-2795	310	73	are	be	AUX
taxlaw-2795	310	74	possible	possible	ADJ
taxlaw-2795	310	75	.	.	PUNCT
taxlaw-2795	311	1	one	one	NUM
taxlaw-2795	311	2	is	be	AUX
taxlaw-2795	311	3	that	that	SCONJ
taxlaw-2795	311	4	the	the	DET
taxlaw-2795	311	5	date	date	NOUN
taxlaw-2795	311	6	the	the	DET
taxlaw-2795	311	7	new	new	ADJ
taxlaw-2795	311	8	rule	rule	NOUN
taxlaw-2795	311	9	is	be	AUX
taxlaw-2795	311	10	announced	announce	VERB
taxlaw-2795	311	11	(	(	PUNCT
taxlaw-2795	311	12	the	the	DET
taxlaw-2795	311	13	“	"	PUNCT
taxlaw-2795	311	14	announcement	announcement	NOUN
taxlaw-2795	311	15	date	date	NOUN
taxlaw-2795	311	16	”	"	PUNCT
taxlaw-2795	311	17	)	)	PUNCT
taxlaw-2795	311	18	and	and	CCONJ
taxlaw-2795	311	19	the	the	DET
taxlaw-2795	311	20	date	date	NOUN
taxlaw-2795	311	21	it	it	PRON
taxlaw-2795	311	22	becomes	become	VERB
taxlaw-2795	311	23	effective	effective	ADJ
taxlaw-2795	311	24	(	(	PUNCT
taxlaw-2795	311	25	the	the	DET
taxlaw-2795	311	26	“	"	PUNCT
taxlaw-2795	311	27	effective	effective	ADJ
taxlaw-2795	311	28	date	date	NOUN
taxlaw-2795	311	29	”	"	PUNCT
taxlaw-2795	311	30	)	)	PUNCT
taxlaw-2795	311	31	should	should	AUX
taxlaw-2795	311	32	be	be	AUX
taxlaw-2795	311	33	the	the	DET
taxlaw-2795	311	34	same	same	ADJ
taxlaw-2795	311	35	;	;	PUNCT
taxlaw-2795	311	36	another	another	PRON
taxlaw-2795	311	37	is	be	AUX
taxlaw-2795	311	38	that	that	SCONJ
taxlaw-2795	311	39	the	the	DET
taxlaw-2795	311	40	announcement	announcement	NOUN
taxlaw-2795	311	41	date	date	NOUN
taxlaw-2795	311	42	should	should	AUX
taxlaw-2795	311	43	precede	precede	VERB
taxlaw-2795	311	44	the	the	DET
taxlaw-2795	311	45	effective	effective	ADJ
taxlaw-2795	311	46	date	date	NOUN
taxlaw-2795	311	47	by	by	ADP
taxlaw-2795	311	48	some	some	DET
taxlaw-2795	311	49	interval	interval	NOUN
taxlaw-2795	311	50	(	(	PUNCT
taxlaw-2795	311	51	delayed	delay	VERB
taxlaw-2795	311	52	effective	effective	ADJ
taxlaw-2795	311	53	date	date	NOUN
taxlaw-2795	311	54	)	)	PUNCT
taxlaw-2795	311	55	;	;	PUNCT
taxlaw-2795	311	56	a	a	DET
taxlaw-2795	311	57	third	third	NOUN
taxlaw-2795	311	58	would	would	AUX
taxlaw-2795	311	59	be	be	AUX
taxlaw-2795	311	60	the	the	DET
taxlaw-2795	311	61	opposite	opposite	NOUN
taxlaw-2795	311	62	:	:	PUNCT
taxlaw-2795	311	63	that	that	SCONJ
taxlaw-2795	311	64	the	the	DET
taxlaw-2795	311	65	effective	effective	ADJ
taxlaw-2795	311	66	date	date	NOUN
taxlaw-2795	311	67	should	should	AUX
taxlaw-2795	311	68	precede	precede	VERB
taxlaw-2795	311	69	the	the	DET
taxlaw-2795	311	70	announcement	announcement	NOUN
taxlaw-2795	311	71	date	date	NOUN
taxlaw-2795	311	72	by	by	ADP
taxlaw-2795	311	73	some	some	DET
taxlaw-2795	311	74	amount	amount	NOUN
taxlaw-2795	311	75	of	of	ADP
taxlaw-2795	311	76	time	time	NOUN
taxlaw-2795	311	77	(	(	PUNCT
taxlaw-2795	311	78	nominal	nominal	ADJ
taxlaw-2795	311	79	retroactivity	retroactivity	NOUN
taxlaw-2795	311	80	)	)	PUNCT
taxlaw-2795	311	81	.	.	PUNCT
taxlaw-2795	312	1	other	other	ADJ
taxlaw-2795	312	2	possibilities	possibility	NOUN
taxlaw-2795	312	3	include	include	VERB
taxlaw-2795	312	4	having	have	VERB
taxlaw-2795	312	5	distinct	distinct	ADJ
taxlaw-2795	312	6	transition	transition	NOUN
taxlaw-2795	312	7	rules	rule	NOUN
taxlaw-2795	312	8	for	for	ADP
taxlaw-2795	312	9	distinct	distinct	ADJ
taxlaw-2795	312	10	groups	group	NOUN
taxlaw-2795	312	11	(	(	PUNCT
taxlaw-2795	312	12	i.e.	i.e.	X
taxlaw-2795	312	13	,	,	PUNCT
taxlaw-2795	312	14	what	what	PRON
taxlaw-2795	312	15	is	be	AUX
taxlaw-2795	312	16	commonly	commonly	ADV
taxlaw-2795	312	17	termed	term	VERB
taxlaw-2795	312	18	“	"	PUNCT
taxlaw-2795	312	19	transition	transition	NOUN
taxlaw-2795	312	20	relief	relief	NOUN
taxlaw-2795	312	21	”	"	PUNCT
taxlaw-2795	312	22	):	):	PUNCT
taxlaw-2795	312	23	delayed	delay	VERB
taxlaw-2795	312	24	effective	effective	ADJ
taxlaw-2795	312	25	dates	date	NOUN
taxlaw-2795	312	26	to	to	ADP
taxlaw-2795	312	27	the	the	DET
taxlaw-2795	312	28	extent	extent	NOUN
taxlaw-2795	312	29	that	that	SCONJ
taxlaw-2795	312	30	the	the	DET
taxlaw-2795	312	31	investor	investor	NOUN
taxlaw-2795	312	32	holds	hold	VERB
taxlaw-2795	312	33	investments	investment	NOUN
taxlaw-2795	312	34	that	that	PRON
taxlaw-2795	312	35	were	be	AUX
taxlaw-2795	312	36	subject	subject	ADJ
taxlaw-2795	312	37	to	to	ADP
taxlaw-2795	312	38	the	the	DET
taxlaw-2795	312	39	old	old	ADJ
taxlaw-2795	312	40	rule	rule	NOUN
taxlaw-2795	312	41	on	on	ADP
taxlaw-2795	312	42	the	the	DET
taxlaw-2795	312	43	announcement	announcement	NOUN
taxlaw-2795	312	44	date	date	NOUN
taxlaw-2795	312	45	(	(	PUNCT
taxlaw-2795	312	46	grandfathering	grandfathere	VERB
taxlaw-2795	312	47	)	)	PUNCT
taxlaw-2795	312	48	,	,	PUNCT
taxlaw-2795	312	49	and	and	CCONJ
taxlaw-2795	312	50	,	,	PUNCT
taxlaw-2795	312	51	perhaps	perhaps	ADV
taxlaw-2795	312	52	,	,	PUNCT
taxlaw-2795	312	53	announcement	announcement	NOUN
taxlaw-2795	312	54	date	date	NOUN
taxlaw-2795	312	55	effectiveness	effectiveness	NOUN
taxlaw-2795	312	56	for	for	ADP
taxlaw-2795	312	57	all	all	DET
taxlaw-2795	312	58	others	other	NOUN
taxlaw-2795	312	59	.	.	PUNCT
taxlaw-2795	313	1	b.	b.	PROPN
taxlaw-2795	313	2	implications	implication	NOUN
taxlaw-2795	313	3	of	of	ADP
taxlaw-2795	313	4	the	the	DET
taxlaw-2795	313	5	entitlement	entitlement	NOUN
taxlaw-2795	313	6	rule	rule	NOUN
taxlaw-2795	313	7	-	-	PUNCT
taxlaw-2795	313	8	transition	transition	NOUN
taxlaw-2795	313	9	rule	rule	NOUN
taxlaw-2795	313	10	dichotomy	dichotomy	NOUN
taxlaw-2795	313	11	several	several	ADJ
taxlaw-2795	313	12	observations	observation	NOUN
taxlaw-2795	313	13	about	about	ADP
taxlaw-2795	313	14	the	the	DET
taxlaw-2795	313	15	method	method	NOUN
taxlaw-2795	313	16	of	of	ADP
taxlaw-2795	313	17	conceptualizing	conceptualize	VERB
taxlaw-2795	313	18	legal	legal	ADJ
taxlaw-2795	313	19	transitions	transition	NOUN
taxlaw-2795	313	20	as	as	SCONJ
taxlaw-2795	313	21	changes	change	NOUN
taxlaw-2795	313	22	to	to	ADP
taxlaw-2795	313	23	entitlement	entitlement	NOUN
taxlaw-2795	313	24	rules	rule	NOUN
taxlaw-2795	313	25	are	be	AUX
taxlaw-2795	313	26	in	in	ADP
taxlaw-2795	313	27	order	order	NOUN
taxlaw-2795	313	28	.	.	PUNCT
taxlaw-2795	314	1	for	for	ADP
taxlaw-2795	314	2	the	the	DET
taxlaw-2795	314	3	most	most	ADJ
taxlaw-2795	314	4	part	part	NOUN
taxlaw-2795	314	5	,	,	PUNCT
taxlaw-2795	314	6	these	these	DET
taxlaw-2795	314	7	observations	observation	NOUN
taxlaw-2795	314	8	do	do	AUX
taxlaw-2795	314	9	not	not	PART
taxlaw-2795	314	10	call	call	VERB
taxlaw-2795	314	11	into	into	ADP
taxlaw-2795	314	12	question	question	NOUN
taxlaw-2795	314	13	the	the	DET
taxlaw-2795	314	14	new	new	ADJ
taxlaw-2795	314	15	view	view	NOUN
taxlaw-2795	314	16	approach	approach	NOUN
taxlaw-2795	314	17	to	to	ADP
taxlaw-2795	314	18	legal	legal	ADJ
taxlaw-2795	314	19	transitions	transition	NOUN
taxlaw-2795	314	20	,	,	PUNCT
taxlaw-2795	314	21	but	but	CCONJ
taxlaw-2795	314	22	they	they	PRON
taxlaw-2795	314	23	do	do	AUX
taxlaw-2795	314	24	illustrate	illustrate	VERB
taxlaw-2795	314	25	the	the	DET
taxlaw-2795	314	26	ways	way	NOUN
taxlaw-2795	314	27	in	in	ADP
taxlaw-2795	314	28	which	which	PRON
taxlaw-2795	314	29	the	the	DET
taxlaw-2795	314	30	new	new	ADJ
taxlaw-2795	314	31	view	view	NOUN
taxlaw-2795	314	32	literature	literature	NOUN
taxlaw-2795	314	33	has	have	AUX
taxlaw-2795	314	34	elided	elide	VERB
taxlaw-2795	314	35	important	important	ADJ
taxlaw-2795	314	36	questions	question	NOUN
taxlaw-2795	314	37	that	that	PRON
taxlaw-2795	314	38	it	it	PRON
taxlaw-2795	314	39	has	have	AUX
taxlaw-2795	314	40	raised	raise	VERB
taxlaw-2795	314	41	.	.	PUNCT
taxlaw-2795	315	1	they	they	PRON
taxlaw-2795	315	2	also	also	ADV
taxlaw-2795	315	3	make	make	VERB
taxlaw-2795	315	4	possible	possible	ADJ
taxlaw-2795	315	5	a	a	DET
taxlaw-2795	315	6	more	more	ADV
taxlaw-2795	315	7	rigorous	rigorous	ADJ
taxlaw-2795	315	8	analysis	analysis	NOUN
taxlaw-2795	315	9	of	of	ADP
taxlaw-2795	315	10	the	the	DET
taxlaw-2795	315	11	approach	approach	NOUN
taxlaw-2795	315	12	the	the	DET
taxlaw-2795	315	13	new	new	ADJ
taxlaw-2795	315	14	view	view	NOUN
taxlaw-2795	315	15	has	have	AUX
taxlaw-2795	315	16	developed	develop	VERB
taxlaw-2795	315	17	.	.	PUNCT
taxlaw-2795	316	1	1	1	X
taxlaw-2795	316	2	.	.	X
taxlaw-2795	316	3	transitions	transition	NOUN
taxlaw-2795	316	4	vs.	vs.	ADP
taxlaw-2795	316	5	transition	transition	NOUN
taxlaw-2795	316	6	rules	rule	VERB
taxlaw-2795	316	7	the	the	DET
taxlaw-2795	316	8	first	first	ADJ
taxlaw-2795	316	9	observation	observation	NOUN
taxlaw-2795	316	10	is	be	AUX
taxlaw-2795	316	11	that	that	SCONJ
taxlaw-2795	316	12	the	the	DET
taxlaw-2795	316	13	existence	existence	NOUN
taxlaw-2795	316	14	of	of	ADP
taxlaw-2795	316	15	a	a	DET
taxlaw-2795	316	16	legal	legal	ADJ
taxlaw-2795	316	17	transition	transition	NOUN
taxlaw-2795	316	18	does	do	AUX
taxlaw-2795	316	19	not	not	PART
taxlaw-2795	316	20	imply	imply	VERB
taxlaw-2795	316	21	the	the	DET
taxlaw-2795	316	22	existence	existence	NOUN
taxlaw-2795	316	23	of	of	ADP
taxlaw-2795	316	24	a	a	DET
taxlaw-2795	316	25	transition	transition	NOUN
taxlaw-2795	316	26	rule	rule	NOUN
taxlaw-2795	316	27	.	.	PUNCT
taxlaw-2795	317	1	this	this	DET
taxlaw-2795	317	2	conclusion	conclusion	NOUN
taxlaw-2795	317	3	follows	follow	VERB
taxlaw-2795	317	4	from	from	ADP
taxlaw-2795	317	5	the	the	DET
taxlaw-2795	317	6	definition	definition	NOUN
taxlaw-2795	317	7	of	of	ADP
taxlaw-2795	317	8	a	a	DET
taxlaw-2795	317	9	transition	transition	NOUN
taxlaw-2795	317	10	rule	rule	NOUN
taxlaw-2795	317	11	as	as	SCONJ
taxlaw-2795	317	12	the	the	DET
taxlaw-2795	317	13	rule	rule	NOUN
taxlaw-2795	317	14	specifying	specify	VERB
taxlaw-2795	317	15	the	the	DET
taxlaw-2795	317	16	time	time	NOUN
taxlaw-2795	317	17	at	at	ADP
taxlaw-2795	317	18	which	which	PRON
taxlaw-2795	317	19	two	two	NUM
taxlaw-2795	317	20	distinct	distinct	ADJ
taxlaw-2795	317	21	entitlement	entitlement	NOUN
taxlaw-2795	317	22	rules	rule	NOUN
taxlaw-2795	317	23	apply	apply	VERB
taxlaw-2795	317	24	to	to	ADP
taxlaw-2795	317	25	a	a	DET
taxlaw-2795	317	26	type	type	NOUN
taxlaw-2795	317	27	of	of	ADP
taxlaw-2795	317	28	arrangement.65	arrangement.65	NOUN
taxlaw-2795	317	29	it	it	PRON
taxlaw-2795	317	30	is	be	AUX
taxlaw-2795	317	31	64	64	NUM
taxlaw-2795	317	32	.	.	PUNCT
taxlaw-2795	318	1	the	the	DET
taxlaw-2795	318	2	meta	meta	ADJ
taxlaw-2795	318	3	-	-	PUNCT
taxlaw-2795	318	4	character	character	NOUN
taxlaw-2795	318	5	of	of	ADP
taxlaw-2795	318	6	the	the	DET
taxlaw-2795	318	7	transition	transition	NOUN
taxlaw-2795	318	8	question	question	NOUN
taxlaw-2795	318	9	has	have	AUX
taxlaw-2795	318	10	been	be	AUX
taxlaw-2795	318	11	noted	note	VERB
taxlaw-2795	318	12	in	in	ADP
taxlaw-2795	318	13	the	the	DET
taxlaw-2795	318	14	literature	literature	NOUN
taxlaw-2795	318	15	.	.	PUNCT
taxlaw-2795	319	1	see	see	VERB
taxlaw-2795	319	2	,	,	PUNCT
taxlaw-2795	319	3	e.g.	e.g.	ADV
taxlaw-2795	319	4	,	,	PUNCT
taxlaw-2795	319	5	i	i	PRON
taxlaw-2795	319	6	d.	d.	VERB
taxlaw-2795	319	7	at	at	ADP
taxlaw-2795	319	8	169	169	NUM
taxlaw-2795	319	9	(	(	PUNCT
taxlaw-2795	319	10	“	"	PUNCT
taxlaw-2795	319	11	[	[	X
taxlaw-2795	319	12	t]he	t]he	X
taxlaw-2795	319	13	[	[	X
taxlaw-2795	319	14	subject	subject	NOUN
taxlaw-2795	319	15	of	of	ADP
taxlaw-2795	319	16	transition	transition	NOUN
taxlaw-2795	319	17	]	]	PUNCT
taxlaw-2795	319	18	involves	involve	VERB
taxlaw-2795	319	19	a	a	DET
taxlaw-2795	319	20	sort	sort	NOUN
taxlaw-2795	319	21	of	of	ADP
taxlaw-2795	319	22	meta	meta	ADJ
taxlaw-2795	319	23	-	-	PUNCT
taxlaw-2795	319	24	problem	problem	NOUN
taxlaw-2795	319	25	.	.	PUNCT
taxlaw-2795	319	26	”	"	PUNCT
taxlaw-2795	319	27	)	)	PUNCT
taxlaw-2795	319	28	.	.	PUNCT
taxlaw-2795	320	1	the	the	DET
taxlaw-2795	320	2	literature	literature	NOUN
taxlaw-2795	320	3	also	also	ADV
taxlaw-2795	320	4	has	have	AUX
taxlaw-2795	320	5	addressed	address	VERB
taxlaw-2795	320	6	the	the	DET
taxlaw-2795	320	7	still	still	ADV
taxlaw-2795	320	8	higher	high	ADJ
taxlaw-2795	320	9	-	-	PUNCT
taxlaw-2795	320	10	order	order	NOUN
taxlaw-2795	320	11	question	question	NOUN
taxlaw-2795	320	12	of	of	ADP
taxlaw-2795	320	13	what	what	PRON
taxlaw-2795	320	14	the	the	DET
taxlaw-2795	320	15	appropriate	appropriate	ADJ
taxlaw-2795	320	16	transition	transition	NOUN
taxlaw-2795	320	17	to	to	ADP
taxlaw-2795	320	18	the	the	DET
taxlaw-2795	320	19	appropriate	appropriate	ADJ
taxlaw-2795	320	20	transition	transition	NOUN
taxlaw-2795	320	21	policy	policy	NOUN
taxlaw-2795	320	22	should	should	AUX
taxlaw-2795	320	23	be	be	AUX
taxlaw-2795	320	24	.	.	PUNCT
taxlaw-2795	321	1	see	see	VERB
taxlaw-2795	321	2	kaplow	kaplow	NOUN
taxlaw-2795	321	3	,	,	PUNCT
taxlaw-2795	321	4	economic	economic	ADJ
taxlaw-2795	321	5	analysis	analysis	NOUN
taxlaw-2795	321	6	,	,	PUNCT
taxlaw-2795	321	7	supra	supra	PROPN
taxlaw-2795	321	8	note	note	NOUN
taxlaw-2795	321	9	1	1	NUM
taxlaw-2795	321	10	,	,	PUNCT
taxlaw-2795	321	11	at	at	ADP
taxlaw-2795	321	12	557–60	557–60	NUM
taxlaw-2795	321	13	;	;	PUNCT
taxlaw-2795	321	14	kirk	kirk	PROPN
taxlaw-2795	321	15	j.	j.	PROPN
taxlaw-2795	321	16	stark	stark	PROPN
taxlaw-2795	321	17	,	,	PUNCT
taxlaw-2795	321	18	the	the	DET
taxlaw-2795	321	19	elusive	elusive	ADJ
taxlaw-2795	321	20	transition	transition	NOUN
taxlaw-2795	321	21	to	to	ADP
taxlaw-2795	321	22	a	a	DET
taxlaw-2795	321	23	tax	tax	NOUN
taxlaw-2795	321	24	transition	transition	NOUN
taxlaw-2795	321	25	policy	policy	NOUN
taxlaw-2795	321	26	,	,	PUNCT
taxlaw-2795	321	27	13	13	NUM
taxlaw-2795	321	28	am	am	NOUN
taxlaw-2795	321	29	.	.	PUNCT
taxlaw-2795	322	1	j.	j.	PROPN
taxlaw-2795	322	2	tax	tax	PROPN
taxlaw-2795	322	3	pol	pol	PROPN
taxlaw-2795	322	4	.	.	PUNCT
taxlaw-2795	323	1	145	145	NUM
taxlaw-2795	323	2	(	(	PUNCT
taxlaw-2795	323	3	1996	1996	NUM
taxlaw-2795	323	4	)	)	PUNCT
taxlaw-2795	323	5	.	.	PUNCT
taxlaw-2795	324	1	65	65	NUM
taxlaw-2795	324	2	.	.	PUNCT
taxlaw-2795	325	1	again	again	ADV
taxlaw-2795	325	2	,	,	PUNCT
taxlaw-2795	325	3	this	this	DET
taxlaw-2795	325	4	definition	definition	NOUN
taxlaw-2795	325	5	was	be	AUX
taxlaw-2795	325	6	needed	need	VERB
taxlaw-2795	325	7	in	in	ADP
taxlaw-2795	325	8	order	order	NOUN
taxlaw-2795	325	9	to	to	PART
taxlaw-2795	325	10	support	support	VERB
taxlaw-2795	325	11	a	a	DET
taxlaw-2795	325	12	conception	conception	NOUN
taxlaw-2795	325	13	of	of	ADP
taxlaw-2795	325	14	legal	legal	ADJ
taxlaw-2795	325	15	transitions	transition	NOUN
taxlaw-2795	325	16	capacious	capacious	ADJ
taxlaw-2795	325	17	enough	enough	ADV
taxlaw-2795	325	18	to	to	PART
taxlaw-2795	325	19	include	include	VERB
taxlaw-2795	325	20	all	all	DET
taxlaw-2795	325	21	alterations	alteration	NOUN
taxlaw-2795	325	22	to	to	ADP
taxlaw-2795	325	23	legal	legal	ADJ
taxlaw-2795	325	24	entitlements	entitlement	NOUN
taxlaw-2795	325	25	,	,	PUNCT
taxlaw-2795	325	26	no	no	ADV
taxlaw-2795	325	27	matter	matter	ADV
taxlaw-2795	325	28	their	their	PRON
taxlaw-2795	325	29	provenance	provenance	NOUN
taxlaw-2795	325	30	,	,	PUNCT
taxlaw-2795	325	31	as	as	SCONJ
taxlaw-2795	325	32	the	the	DET
taxlaw-2795	325	33	new	new	ADJ
taxlaw-2795	325	34	view	view	NOUN
taxlaw-2795	325	35	literature	literature	NOUN
taxlaw-2795	325	36	requires	require	VERB
taxlaw-2795	325	37	,	,	PUNCT
taxlaw-2795	325	38	while	while	SCONJ
taxlaw-2795	325	39	excluding	exclude	VERB
taxlaw-2795	325	40	changes	change	NOUN
taxlaw-2795	325	41	to	to	ADP
taxlaw-2795	325	42	the	the	DET
taxlaw-2795	325	43	value	value	NOUN
taxlaw-2795	325	44	of	of	ADP
taxlaw-2795	325	45	138	138	NUM
taxlaw-2795	325	46	columbia	columbia	PROPN
taxlaw-2795	325	47	jour'al	jour'al	PROPN
taxlaw-2795	325	48	of	of	ADP
taxlaw-2795	325	49	tax	tax	NOUN
taxlaw-2795	325	50	law	law	NOUN
taxlaw-2795	325	51	[	[	X
taxlaw-2795	325	52	vol	vol	NOUN
taxlaw-2795	325	53	.	.	PUNCT
taxlaw-2795	325	54	1:120	1:120	NUM
taxlaw-2795	325	55	logically	logically	ADV
taxlaw-2795	325	56	possible	possible	ADJ
taxlaw-2795	325	57	for	for	SCONJ
taxlaw-2795	325	58	there	there	PRON
taxlaw-2795	325	59	to	to	PART
taxlaw-2795	325	60	be	be	AUX
taxlaw-2795	325	61	no	no	DET
taxlaw-2795	325	62	rule	rule	NOUN
taxlaw-2795	325	63	,	,	PUNCT
taxlaw-2795	325	64	express	express	ADJ
taxlaw-2795	325	65	or	or	CCONJ
taxlaw-2795	325	66	tacit	tacit	ADJ
taxlaw-2795	325	67	,	,	PUNCT
taxlaw-2795	325	68	that	that	SCONJ
taxlaw-2795	325	69	specifies	specify	VERB
taxlaw-2795	325	70	when	when	SCONJ
taxlaw-2795	325	71	two	two	NUM
taxlaw-2795	325	72	inconsistent	inconsistent	ADJ
taxlaw-2795	325	73	entitlement	entitlement	NOUN
taxlaw-2795	325	74	rules	rule	NOUN
taxlaw-2795	325	75	apply	apply	VERB
taxlaw-2795	325	76	.	.	PUNCT
taxlaw-2795	326	1	in	in	ADP
taxlaw-2795	326	2	such	such	DET
taxlaw-2795	326	3	a	a	DET
taxlaw-2795	326	4	case	case	NOUN
taxlaw-2795	326	5	,	,	PUNCT
taxlaw-2795	326	6	the	the	DET
taxlaw-2795	326	7	new	new	ADJ
taxlaw-2795	326	8	entitlement	entitlement	NOUN
taxlaw-2795	326	9	simply	simply	ADV
taxlaw-2795	326	10	supplants	supplant	VERB
taxlaw-2795	326	11	the	the	DET
taxlaw-2795	326	12	old	old	ADJ
taxlaw-2795	326	13	one	one	NOUN
taxlaw-2795	326	14	and	and	CCONJ
taxlaw-2795	326	15	applies	apply	VERB
taxlaw-2795	326	16	at	at	ADP
taxlaw-2795	326	17	all	all	DET
taxlaw-2795	326	18	times	time	NOUN
taxlaw-2795	326	19	on	on	ADP
taxlaw-2795	326	20	the	the	DET
taxlaw-2795	326	21	separate	separate	ADJ
taxlaw-2795	326	22	basis	basis	NOUN
taxlaw-2795	326	23	that	that	SCONJ
taxlaw-2795	326	24	the	the	DET
taxlaw-2795	326	25	actions	action	NOUN
taxlaw-2795	326	26	of	of	ADP
taxlaw-2795	326	27	currently	currently	ADV
taxlaw-2795	326	28	empowered	empower	VERB
taxlaw-2795	326	29	legal	legal	ADJ
taxlaw-2795	326	30	actors	actor	NOUN
taxlaw-2795	326	31	supersede	supersede	VERB
taxlaw-2795	326	32	the	the	DET
taxlaw-2795	326	33	actions	action	NOUN
taxlaw-2795	326	34	of	of	ADP
taxlaw-2795	326	35	legal	legal	ADJ
taxlaw-2795	326	36	actors	actor	NOUN
taxlaw-2795	326	37	no	no	ADV
taxlaw-2795	326	38	longer	long	ADV
taxlaw-2795	326	39	in	in	ADP
taxlaw-2795	326	40	power.66	power.66	NOUN
taxlaw-2795	326	41	while	while	SCONJ
taxlaw-2795	326	42	the	the	DET
taxlaw-2795	326	43	absence	absence	NOUN
taxlaw-2795	326	44	of	of	ADP
taxlaw-2795	326	45	a	a	DET
taxlaw-2795	326	46	transition	transition	NOUN
taxlaw-2795	326	47	rule	rule	NOUN
taxlaw-2795	326	48	does	do	AUX
taxlaw-2795	326	49	not	not	PART
taxlaw-2795	326	50	ordinarily	ordinarily	ADV
taxlaw-2795	326	51	obtain	obtain	VERB
taxlaw-2795	326	52	in	in	ADP
taxlaw-2795	326	53	practice	practice	NOUN
taxlaw-2795	326	54	,	,	PUNCT
taxlaw-2795	326	55	it	it	PRON
taxlaw-2795	326	56	is	be	AUX
taxlaw-2795	326	57	important	important	ADJ
taxlaw-2795	326	58	to	to	PART
taxlaw-2795	326	59	keep	keep	VERB
taxlaw-2795	326	60	in	in	ADP
taxlaw-2795	326	61	mind	mind	NOUN
taxlaw-2795	326	62	the	the	DET
taxlaw-2795	326	63	analytical	analytical	ADJ
taxlaw-2795	326	64	distinction	distinction	NOUN
taxlaw-2795	326	65	so	so	SCONJ
taxlaw-2795	326	66	that	that	SCONJ
taxlaw-2795	326	67	it	it	PRON
taxlaw-2795	326	68	is	be	AUX
taxlaw-2795	326	69	possible	possible	ADJ
taxlaw-2795	326	70	to	to	PART
taxlaw-2795	326	71	formulate	formulate	VERB
taxlaw-2795	326	72	the	the	DET
taxlaw-2795	326	73	transitions	transition	NOUN
taxlaw-2795	326	74	problem	problem	VERB
taxlaw-2795	326	75	accurately	accurately	ADV
taxlaw-2795	326	76	,	,	PUNCT
taxlaw-2795	326	77	as	as	SCONJ
taxlaw-2795	326	78	conceived	conceive	VERB
taxlaw-2795	326	79	by	by	ADP
taxlaw-2795	326	80	the	the	DET
taxlaw-2795	326	81	new	new	ADJ
taxlaw-2795	326	82	view	view	NOUN
taxlaw-2795	326	83	—	—	PUNCT
taxlaw-2795	326	84	after	after	ADV
taxlaw-2795	326	85	all	all	ADV
taxlaw-2795	326	86	,	,	PUNCT
taxlaw-2795	326	87	it	it	PRON
taxlaw-2795	326	88	might	might	AUX
taxlaw-2795	326	89	be	be	AUX
taxlaw-2795	326	90	desirable	desirable	ADJ
taxlaw-2795	326	91	in	in	ADP
taxlaw-2795	326	92	some	some	DET
taxlaw-2795	326	93	circumstances	circumstance	NOUN
taxlaw-2795	326	94	to	to	PART
taxlaw-2795	326	95	do	do	VERB
taxlaw-2795	326	96	away	away	ADV
taxlaw-2795	326	97	with	with	ADP
taxlaw-2795	326	98	transition	transition	NOUN
taxlaw-2795	326	99	rules	rule	NOUN
taxlaw-2795	326	100	entirely	entirely	ADV
taxlaw-2795	326	101	.	.	PUNCT
taxlaw-2795	327	1	(	(	PUNCT
taxlaw-2795	327	2	recall	recall	VERB
taxlaw-2795	327	3	that	that	SCONJ
taxlaw-2795	327	4	it	it	PRON
taxlaw-2795	327	5	was	be	AUX
taxlaw-2795	327	6	the	the	DET
taxlaw-2795	327	7	dissatisfaction	dissatisfaction	NOUN
taxlaw-2795	327	8	with	with	ADP
taxlaw-2795	327	9	the	the	DET
taxlaw-2795	327	10	conventional	conventional	ADJ
taxlaw-2795	327	11	understanding	understanding	NOUN
taxlaw-2795	327	12	of	of	ADP
taxlaw-2795	327	13	legal	legal	ADJ
taxlaw-2795	327	14	transitions	transition	NOUN
taxlaw-2795	327	15	as	as	ADP
taxlaw-2795	327	16	changes	change	NOUN
taxlaw-2795	327	17	to	to	ADP
taxlaw-2795	327	18	positive	positive	ADJ
taxlaw-2795	327	19	law	law	NOUN
taxlaw-2795	327	20	that	that	PRON
taxlaw-2795	327	21	gave	give	VERB
taxlaw-2795	327	22	rise	rise	NOUN
taxlaw-2795	327	23	to	to	ADP
taxlaw-2795	327	24	the	the	DET
taxlaw-2795	327	25	need	need	NOUN
taxlaw-2795	327	26	for	for	ADP
taxlaw-2795	327	27	a	a	DET
taxlaw-2795	327	28	definition	definition	NOUN
taxlaw-2795	327	29	that	that	PRON
taxlaw-2795	327	30	is	be	AUX
taxlaw-2795	327	31	neutral	neutral	ADJ
taxlaw-2795	327	32	with	with	ADP
taxlaw-2795	327	33	regard	regard	NOUN
taxlaw-2795	327	34	to	to	ADP
taxlaw-2795	327	35	the	the	DET
taxlaw-2795	327	36	time	time	NOUN
taxlaw-2795	327	37	and	and	CCONJ
taxlaw-2795	327	38	manner	manner	NOUN
taxlaw-2795	327	39	of	of	ADP
taxlaw-2795	327	40	any	any	DET
taxlaw-2795	327	41	changes	change	NOUN
taxlaw-2795	327	42	to	to	ADP
taxlaw-2795	327	43	legal	legal	ADJ
taxlaw-2795	327	44	entitlements	entitlement	NOUN
taxlaw-2795	327	45	.	.	PUNCT
taxlaw-2795	327	46	)	)	PUNCT
taxlaw-2795	328	1	one	one	NUM
taxlaw-2795	328	2	example	example	NOUN
taxlaw-2795	328	3	that	that	PRON
taxlaw-2795	328	4	illustrates	illustrate	VERB
taxlaw-2795	328	5	the	the	DET
taxlaw-2795	328	6	idea	idea	NOUN
taxlaw-2795	328	7	of	of	ADP
taxlaw-2795	328	8	a	a	DET
taxlaw-2795	328	9	transition	transition	NOUN
taxlaw-2795	328	10	without	without	ADP
taxlaw-2795	328	11	a	a	DET
taxlaw-2795	328	12	transition	transition	NOUN
taxlaw-2795	328	13	rule	rule	NOUN
taxlaw-2795	328	14	is	be	AUX
taxlaw-2795	328	15	the	the	DET
taxlaw-2795	328	16	analogous	analogous	ADJ
taxlaw-2795	328	17	case	case	NOUN
taxlaw-2795	328	18	of	of	ADP
taxlaw-2795	328	19	a	a	DET
taxlaw-2795	328	20	change	change	NOUN
taxlaw-2795	328	21	to	to	ADP
taxlaw-2795	328	22	scientific	scientific	ADJ
taxlaw-2795	328	23	understanding	understanding	NOUN
taxlaw-2795	328	24	—	—	PUNCT
taxlaw-2795	328	25	the	the	DET
taxlaw-2795	328	26	shift	shift	NOUN
taxlaw-2795	328	27	,	,	PUNCT
taxlaw-2795	328	28	perhaps	perhaps	ADV
taxlaw-2795	328	29	,	,	PUNCT
taxlaw-2795	328	30	from	from	ADP
taxlaw-2795	328	31	the	the	DET
taxlaw-2795	328	32	ptolemaic	ptolemaic	NOUN
taxlaw-2795	328	33	to	to	ADP
taxlaw-2795	328	34	the	the	DET
taxlaw-2795	328	35	copernican	copernican	PROPN
taxlaw-2795	328	36	view	view	NOUN
taxlaw-2795	328	37	of	of	ADP
taxlaw-2795	328	38	the	the	DET
taxlaw-2795	328	39	solar	solar	ADJ
taxlaw-2795	328	40	system	system	NOUN
taxlaw-2795	328	41	.	.	PUNCT
taxlaw-2795	329	1	when	when	SCONJ
taxlaw-2795	329	2	the	the	DET
taxlaw-2795	329	3	copernican	copernican	PROPN
taxlaw-2795	329	4	view	view	NOUN
taxlaw-2795	329	5	supplanted	supplant	VERB
taxlaw-2795	329	6	the	the	DET
taxlaw-2795	329	7	ptolemaic	ptolemaic	NOUN
taxlaw-2795	329	8	,	,	PUNCT
taxlaw-2795	329	9	there	there	PRON
taxlaw-2795	329	10	was	be	VERB
taxlaw-2795	329	11	of	of	ADP
taxlaw-2795	329	12	course	course	NOUN
taxlaw-2795	329	13	no	no	DET
taxlaw-2795	329	14	notion	notion	NOUN
taxlaw-2795	329	15	that	that	SCONJ
taxlaw-2795	329	16	the	the	DET
taxlaw-2795	329	17	ptolemaic	ptolemaic	PROPN
taxlaw-2795	329	18	had	have	AUX
taxlaw-2795	329	19	been	be	AUX
taxlaw-2795	329	20	correct	correct	ADJ
taxlaw-2795	329	21	at	at	ADP
taxlaw-2795	329	22	some	some	DET
taxlaw-2795	329	23	time	time	NOUN
taxlaw-2795	329	24	in	in	ADP
taxlaw-2795	329	25	the	the	DET
taxlaw-2795	329	26	past	past	NOUN
taxlaw-2795	329	27	;	;	PUNCT
taxlaw-2795	329	28	rather	rather	ADV
taxlaw-2795	329	29	the	the	DET
taxlaw-2795	329	30	thought	thought	NOUN
taxlaw-2795	329	31	was	be	AUX
taxlaw-2795	329	32	that	that	SCONJ
taxlaw-2795	329	33	the	the	DET
taxlaw-2795	329	34	copernican	copernican	PROPN
taxlaw-2795	329	35	view	view	NOUN
taxlaw-2795	329	36	had	have	AUX
taxlaw-2795	329	37	always	always	ADV
taxlaw-2795	329	38	been	be	AUX
taxlaw-2795	329	39	correct	correct	ADJ
taxlaw-2795	329	40	;	;	PUNCT
taxlaw-2795	329	41	it	it	PRON
taxlaw-2795	329	42	merely	merely	ADV
taxlaw-2795	329	43	had	have	AUX
taxlaw-2795	329	44	not	not	PART
taxlaw-2795	329	45	been	be	AUX
taxlaw-2795	329	46	recognized	recognize	VERB
taxlaw-2795	329	47	as	as	ADP
taxlaw-2795	329	48	such	such	ADJ
taxlaw-2795	329	49	.	.	PUNCT
taxlaw-2795	330	1	the	the	DET
taxlaw-2795	330	2	notion	notion	NOUN
taxlaw-2795	330	3	that	that	SCONJ
taxlaw-2795	330	4	a	a	DET
taxlaw-2795	330	5	transition	transition	NOUN
taxlaw-2795	330	6	rule	rule	NOUN
taxlaw-2795	330	7	would	would	AUX
taxlaw-2795	330	8	apply	apply	VERB
taxlaw-2795	330	9	in	in	ADP
taxlaw-2795	330	10	such	such	DET
taxlaw-2795	330	11	a	a	DET
taxlaw-2795	330	12	circumstance	circumstance	NOUN
taxlaw-2795	330	13	is	be	AUX
taxlaw-2795	330	14	meaningless	meaningless	ADJ
taxlaw-2795	330	15	.	.	PUNCT
taxlaw-2795	331	1	a	a	DET
taxlaw-2795	331	2	second	second	ADJ
taxlaw-2795	331	3	,	,	PUNCT
taxlaw-2795	331	4	more	more	ADV
taxlaw-2795	331	5	familiar	familiar	ADJ
taxlaw-2795	331	6	,	,	PUNCT
taxlaw-2795	331	7	example	example	NOUN
taxlaw-2795	331	8	is	be	AUX
taxlaw-2795	331	9	that	that	PRON
taxlaw-2795	331	10	of	of	ADP
taxlaw-2795	331	11	ordinary	ordinary	ADJ
taxlaw-2795	331	12	judicial	judicial	ADJ
taxlaw-2795	331	13	interpretation	interpretation	NOUN
taxlaw-2795	331	14	of	of	ADP
taxlaw-2795	331	15	positive	positive	ADJ
taxlaw-2795	331	16	law	law	NOUN
taxlaw-2795	331	17	.	.	PUNCT
taxlaw-2795	332	1	if	if	SCONJ
taxlaw-2795	332	2	a	a	DET
taxlaw-2795	332	3	court	court	NOUN
taxlaw-2795	332	4	announces	announce	VERB
taxlaw-2795	332	5	a	a	DET
taxlaw-2795	332	6	new	new	ADJ
taxlaw-2795	332	7	interpretation	interpretation	NOUN
taxlaw-2795	332	8	of	of	ADP
taxlaw-2795	332	9	a	a	DET
taxlaw-2795	332	10	statute	statute	NOUN
taxlaw-2795	332	11	,	,	PUNCT
taxlaw-2795	332	12	the	the	DET
taxlaw-2795	332	13	new	new	ADJ
taxlaw-2795	332	14	interpretation	interpretation	NOUN
taxlaw-2795	332	15	may	may	AUX
taxlaw-2795	332	16	purport	purport	VERB
taxlaw-2795	332	17	to	to	PART
taxlaw-2795	332	18	explicate	explicate	VERB
taxlaw-2795	332	19	the	the	DET
taxlaw-2795	332	20	true	true	ADJ
taxlaw-2795	332	21	meaning	meaning	NOUN
taxlaw-2795	332	22	of	of	ADP
taxlaw-2795	332	23	the	the	DET
taxlaw-2795	332	24	statute	statute	NOUN
taxlaw-2795	332	25	—	—	PUNCT
taxlaw-2795	332	26	at	at	ADP
taxlaw-2795	332	27	least	least	ADJ
taxlaw-2795	332	28	under	under	ADP
taxlaw-2795	332	29	a	a	DET
taxlaw-2795	332	30	conventional	conventional	ADJ
taxlaw-2795	332	31	view	view	NOUN
taxlaw-2795	332	32	of	of	ADP
taxlaw-2795	332	33	adjudication	adjudication	NOUN
taxlaw-2795	332	34	,	,	PUNCT
taxlaw-2795	332	35	sometimes	sometimes	ADV
taxlaw-2795	332	36	referred	refer	VERB
taxlaw-2795	332	37	to	to	ADP
taxlaw-2795	332	38	as	as	ADP
taxlaw-2795	332	39	the	the	DET
taxlaw-2795	332	40	declaratory	declaratory	ADJ
taxlaw-2795	332	41	theory.67	theory.67	NOUN
taxlaw-2795	332	42	because	because	SCONJ
taxlaw-2795	332	43	the	the	DET
taxlaw-2795	332	44	court	court	NOUN
taxlaw-2795	332	45	’s	’s	PART
taxlaw-2795	332	46	interpretation	interpretation	NOUN
taxlaw-2795	332	47	states	state	VERB
taxlaw-2795	332	48	the	the	DET
taxlaw-2795	332	49	meaning	meaning	NOUN
taxlaw-2795	332	50	at	at	ADP
taxlaw-2795	332	51	the	the	DET
taxlaw-2795	332	52	time	time	NOUN
taxlaw-2795	332	53	of	of	ADP
taxlaw-2795	332	54	the	the	DET
taxlaw-2795	332	55	conduct	conduct	NOUN
taxlaw-2795	332	56	to	to	PART
taxlaw-2795	332	57	which	which	PRON
taxlaw-2795	332	58	it	it	PRON
taxlaw-2795	332	59	applies	apply	VERB
taxlaw-2795	332	60	,	,	PUNCT
taxlaw-2795	332	61	the	the	DET
taxlaw-2795	332	62	interpretation	interpretation	NOUN
taxlaw-2795	332	63	typically	typically	ADV
taxlaw-2795	332	64	applies	apply	VERB
taxlaw-2795	332	65	with	with	ADP
taxlaw-2795	332	66	at	at	ADP
taxlaw-2795	332	67	least	least	ADJ
taxlaw-2795	332	68	some	some	PRON
taxlaw-2795	332	69	retroactive	retroactive	ADJ
taxlaw-2795	332	70	force	force	NOUN
taxlaw-2795	332	71	.	.	PUNCT
taxlaw-2795	333	1	of	of	ADV
taxlaw-2795	333	2	course	course	NOUN
taxlaw-2795	333	3	it	it	PRON
taxlaw-2795	333	4	does	do	AUX
taxlaw-2795	333	5	not	not	PART
taxlaw-2795	333	6	literally	literally	ADV
taxlaw-2795	333	7	apply	apply	VERB
taxlaw-2795	333	8	with	with	ADP
taxlaw-2795	333	9	full	full	ADJ
taxlaw-2795	333	10	retroactivity	retroactivity	NOUN
taxlaw-2795	333	11	,	,	PUNCT
taxlaw-2795	333	12	but	but	CCONJ
taxlaw-2795	333	13	the	the	DET
taxlaw-2795	333	14	reasons	reason	NOUN
taxlaw-2795	333	15	typically	typically	ADV
taxlaw-2795	333	16	are	be	AUX
taxlaw-2795	333	17	grounded	ground	VERB
taxlaw-2795	333	18	in	in	ADP
taxlaw-2795	333	19	separate	separate	ADJ
taxlaw-2795	333	20	policy	policy	NOUN
taxlaw-2795	333	21	considerations	consideration	NOUN
taxlaw-2795	333	22	such	such	ADJ
taxlaw-2795	333	23	as	as	ADP
taxlaw-2795	333	24	finality	finality	NOUN
taxlaw-2795	333	25	,	,	PUNCT
taxlaw-2795	333	26	not	not	PART
taxlaw-2795	333	27	in	in	ADP
taxlaw-2795	333	28	the	the	DET
taxlaw-2795	333	29	notion	notion	NOUN
taxlaw-2795	333	30	that	that	SCONJ
taxlaw-2795	333	31	the	the	DET
taxlaw-2795	333	32	court	court	NOUN
taxlaw-2795	333	33	’s	’s	PART
taxlaw-2795	333	34	interpretation	interpretation	NOUN
taxlaw-2795	333	35	says	say	VERB
taxlaw-2795	333	36	what	what	PRON
taxlaw-2795	333	37	the	the	DET
taxlaw-2795	333	38	law	law	NOUN
taxlaw-2795	333	39	means	mean	VERB
taxlaw-2795	333	40	now	now	ADV
taxlaw-2795	333	41	investments	investment	NOUN
taxlaw-2795	333	42	that	that	PRON
taxlaw-2795	333	43	result	result	VERB
taxlaw-2795	333	44	from	from	ADP
taxlaw-2795	333	45	events	event	NOUN
taxlaw-2795	333	46	that	that	PRON
taxlaw-2795	333	47	fall	fall	VERB
taxlaw-2795	333	48	short	short	ADV
taxlaw-2795	333	49	of	of	ADP
taxlaw-2795	333	50	actual	actual	ADJ
taxlaw-2795	333	51	rule	rule	NOUN
taxlaw-2795	333	52	changes	change	NOUN
taxlaw-2795	333	53	.	.	PUNCT
taxlaw-2795	334	1	a	a	DET
taxlaw-2795	334	2	more	more	ADV
taxlaw-2795	334	3	conventional	conventional	ADJ
taxlaw-2795	334	4	understanding	understanding	NOUN
taxlaw-2795	334	5	of	of	ADP
taxlaw-2795	334	6	legal	legal	ADJ
taxlaw-2795	334	7	transitions	transition	NOUN
taxlaw-2795	334	8	would	would	AUX
taxlaw-2795	334	9	view	view	VERB
taxlaw-2795	334	10	them	they	PRON
taxlaw-2795	334	11	as	as	ADP
taxlaw-2795	334	12	changes	change	NOUN
taxlaw-2795	334	13	to	to	ADP
taxlaw-2795	334	14	positive	positive	ADJ
taxlaw-2795	334	15	law	law	NOUN
taxlaw-2795	334	16	(	(	PUNCT
taxlaw-2795	334	17	and	and	CCONJ
taxlaw-2795	334	18	perhaps	perhaps	ADV
taxlaw-2795	334	19	“	"	PUNCT
taxlaw-2795	334	20	legislative	legislative	ADJ
taxlaw-2795	334	21	regulations	regulation	NOUN
taxlaw-2795	334	22	”	"	PUNCT
taxlaw-2795	334	23	)	)	PUNCT
taxlaw-2795	334	24	and	and	CCONJ
taxlaw-2795	334	25	therefore	therefore	ADV
taxlaw-2795	334	26	could	could	AUX
taxlaw-2795	334	27	bundle	bundle	VERB
taxlaw-2795	334	28	together	together	ADV
taxlaw-2795	334	29	what	what	PRON
taxlaw-2795	334	30	i	i	PRON
taxlaw-2795	334	31	have	have	AUX
taxlaw-2795	334	32	called	call	VERB
taxlaw-2795	334	33	the	the	DET
taxlaw-2795	334	34	entitlement	entitlement	NOUN
taxlaw-2795	334	35	rule	rule	NOUN
taxlaw-2795	334	36	and	and	CCONJ
taxlaw-2795	334	37	the	the	DET
taxlaw-2795	334	38	transition	transition	NOUN
taxlaw-2795	334	39	rule	rule	NOUN
taxlaw-2795	334	40	in	in	ADP
taxlaw-2795	334	41	the	the	DET
taxlaw-2795	334	42	definition	definition	NOUN
taxlaw-2795	334	43	of	of	ADP
taxlaw-2795	334	44	legal	legal	ADJ
taxlaw-2795	334	45	transition	transition	NOUN
taxlaw-2795	334	46	.	.	PUNCT
taxlaw-2795	335	1	66	66	NUM
taxlaw-2795	335	2	.	.	PUNCT
taxlaw-2795	336	1	one	one	PRON
taxlaw-2795	336	2	might	might	AUX
taxlaw-2795	336	3	counter	counter	VERB
taxlaw-2795	336	4	that	that	SCONJ
taxlaw-2795	336	5	the	the	DET
taxlaw-2795	336	6	rule	rule	NOUN
taxlaw-2795	336	7	obtained	obtain	VERB
taxlaw-2795	336	8	by	by	ADP
taxlaw-2795	336	9	the	the	DET
taxlaw-2795	336	10	later	later	ADV
taxlaw-2795	336	11	-	-	PUNCT
taxlaw-2795	336	12	enacted	enact	VERB
taxlaw-2795	336	13	or	or	CCONJ
taxlaw-2795	336	14	-adopted	-adopted	ADJ
taxlaw-2795	336	15	rule	rule	NOUN
taxlaw-2795	336	16	,	,	PUNCT
taxlaw-2795	336	17	rather	rather	ADV
taxlaw-2795	336	18	than	than	ADP
taxlaw-2795	336	19	the	the	DET
taxlaw-2795	336	20	earlier	early	ADV
taxlaw-2795	336	21	,	,	PUNCT
taxlaw-2795	336	22	constitutes	constitute	VERB
taxlaw-2795	336	23	a	a	DET
taxlaw-2795	336	24	transition	transition	NOUN
taxlaw-2795	336	25	rule	rule	NOUN
taxlaw-2795	336	26	,	,	PUNCT
taxlaw-2795	336	27	but	but	CCONJ
taxlaw-2795	336	28	this	this	DET
taxlaw-2795	336	29	rule	rule	NOUN
taxlaw-2795	336	30	simply	simply	ADV
taxlaw-2795	336	31	specifies	specify	VERB
taxlaw-2795	336	32	the	the	DET
taxlaw-2795	336	33	source	source	NOUN
taxlaw-2795	336	34	of	of	ADP
taxlaw-2795	336	35	law	law	NOUN
taxlaw-2795	336	36	,	,	PUNCT
taxlaw-2795	336	37	not	not	PART
taxlaw-2795	336	38	the	the	DET
taxlaw-2795	336	39	determination	determination	NOUN
taxlaw-2795	336	40	of	of	ADP
taxlaw-2795	336	41	when	when	SCONJ
taxlaw-2795	336	42	law	law	NOUN
taxlaw-2795	336	43	that	that	PRON
taxlaw-2795	336	44	emanates	emanate	VERB
taxlaw-2795	336	45	from	from	ADP
taxlaw-2795	336	46	that	that	DET
taxlaw-2795	336	47	source	source	NOUN
taxlaw-2795	336	48	applies	apply	VERB
taxlaw-2795	336	49	.	.	PUNCT
taxlaw-2795	337	1	i	i	PRON
taxlaw-2795	337	2	thank	thank	VERB
taxlaw-2795	337	3	scott	scott	PROPN
taxlaw-2795	337	4	shapiro	shapiro	PROPN
taxlaw-2795	337	5	for	for	ADP
taxlaw-2795	337	6	alerting	alert	VERB
taxlaw-2795	337	7	me	i	PRON
taxlaw-2795	337	8	to	to	ADP
taxlaw-2795	337	9	this	this	DET
taxlaw-2795	337	10	issue	issue	NOUN
taxlaw-2795	337	11	.	.	PUNCT
taxlaw-2795	338	1	67	67	NUM
taxlaw-2795	338	2	.	.	PUNCT
taxlaw-2795	339	1	see	see	VERB
taxlaw-2795	339	2	munzer	munzer	NOUN
taxlaw-2795	339	3	,	,	PUNCT
taxlaw-2795	339	4	supra	supra	PROPN
taxlaw-2795	339	5	note	note	NOUN
taxlaw-2795	339	6	59	59	NUM
taxlaw-2795	339	7	,	,	PUNCT
taxlaw-2795	339	8	at	at	ADP
taxlaw-2795	339	9	374	374	NUM
taxlaw-2795	339	10	(	(	PUNCT
taxlaw-2795	339	11	“	"	PUNCT
taxlaw-2795	339	12	under	under	ADP
taxlaw-2795	339	13	[	[	X
taxlaw-2795	339	14	the	the	DET
taxlaw-2795	339	15	declaratory	declaratory	ADJ
taxlaw-2795	339	16	theory	theory	NOUN
taxlaw-2795	339	17	]	]	X
taxlaw-2795	339	18	,	,	PUNCT
taxlaw-2795	339	19	if	if	SCONJ
taxlaw-2795	339	20	a	a	DET
taxlaw-2795	339	21	court	court	NOUN
taxlaw-2795	339	22	‘	'	PUNCT
taxlaw-2795	339	23	overrules	overrule	VERB
taxlaw-2795	339	24	’	'	PUNCT
taxlaw-2795	339	25	an	an	DET
taxlaw-2795	339	26	earlier	early	ADJ
taxlaw-2795	339	27	decision	decision	NOUN
taxlaw-2795	339	28	,	,	PUNCT
taxlaw-2795	339	29	it	it	PRON
taxlaw-2795	339	30	does	do	AUX
taxlaw-2795	339	31	no	no	PRON
taxlaw-2795	339	32	more	more	ADJ
taxlaw-2795	339	33	than	than	SCONJ
taxlaw-2795	339	34	declare	declare	VERB
taxlaw-2795	339	35	what	what	PRON
taxlaw-2795	339	36	the	the	DET
taxlaw-2795	339	37	law	law	NOUN
taxlaw-2795	339	38	has	have	AUX
taxlaw-2795	339	39	always	always	ADV
taxlaw-2795	339	40	been	be	AUX
taxlaw-2795	339	41	and	and	CCONJ
taxlaw-2795	339	42	apply	apply	VERB
taxlaw-2795	339	43	it	it	PRON
taxlaw-2795	339	44	to	to	ADP
taxlaw-2795	339	45	the	the	DET
taxlaw-2795	339	46	case	case	NOUN
taxlaw-2795	339	47	at	at	ADP
taxlaw-2795	339	48	hand	hand	NOUN
taxlaw-2795	339	49	.	.	PUNCT
taxlaw-2795	339	50	”	"	PUNCT
taxlaw-2795	339	51	)	)	PUNCT
taxlaw-2795	339	52	.	.	PUNCT
taxlaw-2795	340	1	there	there	PRON
taxlaw-2795	340	2	are	be	VERB
taxlaw-2795	340	3	serious	serious	ADJ
taxlaw-2795	340	4	difficulties	difficulty	NOUN
taxlaw-2795	340	5	with	with	ADP
taxlaw-2795	340	6	the	the	DET
taxlaw-2795	340	7	declaratory	declaratory	ADJ
taxlaw-2795	340	8	theory	theory	NOUN
taxlaw-2795	340	9	,	,	PUNCT
taxlaw-2795	340	10	but	but	CCONJ
taxlaw-2795	340	11	the	the	DET
taxlaw-2795	340	12	notion	notion	NOUN
taxlaw-2795	340	13	that	that	SCONJ
taxlaw-2795	340	14	judicial	judicial	ADJ
taxlaw-2795	340	15	interpretation	interpretation	NOUN
taxlaw-2795	340	16	offers	offer	VERB
taxlaw-2795	340	17	a	a	DET
taxlaw-2795	340	18	pronouncement	pronouncement	NOUN
taxlaw-2795	340	19	of	of	ADP
taxlaw-2795	340	20	what	what	PRON
taxlaw-2795	340	21	the	the	DET
taxlaw-2795	340	22	statute	statute	NOUN
taxlaw-2795	340	23	or	or	CCONJ
taxlaw-2795	340	24	rule	rule	NOUN
taxlaw-2795	340	25	was	be	AUX
taxlaw-2795	340	26	at	at	ADP
taxlaw-2795	340	27	the	the	DET
taxlaw-2795	340	28	time	time	NOUN
taxlaw-2795	340	29	of	of	ADP
taxlaw-2795	340	30	conduct	conduct	NOUN
taxlaw-2795	340	31	in	in	ADP
taxlaw-2795	340	32	question	question	NOUN
taxlaw-2795	340	33	need	need	AUX
taxlaw-2795	340	34	not	not	PART
taxlaw-2795	340	35	rely	rely	VERB
taxlaw-2795	340	36	on	on	ADP
taxlaw-2795	340	37	the	the	DET
taxlaw-2795	340	38	declaratory	declaratory	ADJ
taxlaw-2795	340	39	theory	theory	NOUN
taxlaw-2795	340	40	.	.	PUNCT
taxlaw-2795	341	1	2010	2010	NUM
taxlaw-2795	341	2	]	]	X
taxlaw-2795	341	3	legal	legal	ADJ
taxlaw-2795	341	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	341	5	's	's	PART
taxlaw-2795	341	6	139	139	NUM
taxlaw-2795	341	7	but	but	CCONJ
taxlaw-2795	341	8	not	not	PART
taxlaw-2795	341	9	at	at	ADP
taxlaw-2795	341	10	other	other	ADJ
taxlaw-2795	341	11	times.68	times.68	PROPN
taxlaw-2795	341	12	2	2	NUM
taxlaw-2795	341	13	.	.	PUNCT
taxlaw-2795	341	14	relevant	relevant	ADJ
taxlaw-2795	341	15	anticipations	anticipation	NOUN
taxlaw-2795	342	1	the	the	DET
taxlaw-2795	342	2	second	second	ADJ
taxlaw-2795	342	3	observation	observation	NOUN
taxlaw-2795	342	4	about	about	ADP
taxlaw-2795	342	5	the	the	DET
taxlaw-2795	342	6	new	new	ADJ
taxlaw-2795	342	7	view	view	NOUN
taxlaw-2795	342	8	’s	’s	PART
taxlaw-2795	342	9	way	way	NOUN
taxlaw-2795	342	10	of	of	ADP
taxlaw-2795	342	11	formulating	formulate	VERB
taxlaw-2795	342	12	the	the	DET
taxlaw-2795	342	13	concept	concept	NOUN
taxlaw-2795	342	14	of	of	ADP
taxlaw-2795	342	15	a	a	DET
taxlaw-2795	342	16	legal	legal	ADJ
taxlaw-2795	342	17	transition	transition	NOUN
taxlaw-2795	342	18	is	be	AUX
taxlaw-2795	342	19	that	that	SCONJ
taxlaw-2795	342	20	if	if	SCONJ
taxlaw-2795	342	21	no	no	DET
taxlaw-2795	342	22	transition	transition	NOUN
taxlaw-2795	342	23	rule	rule	NOUN
taxlaw-2795	342	24	were	be	AUX
taxlaw-2795	342	25	the	the	DET
taxlaw-2795	342	26	norm	norm	NOUN
taxlaw-2795	342	27	,	,	PUNCT
taxlaw-2795	342	28	the	the	DET
taxlaw-2795	342	29	relevant	relevant	ADJ
taxlaw-2795	342	30	anticipation	anticipation	NOUN
taxlaw-2795	342	31	(	(	PUNCT
taxlaw-2795	342	32	setting	set	VERB
taxlaw-2795	342	33	aside	aside	ADV
taxlaw-2795	342	34	the	the	DET
taxlaw-2795	342	35	fact	fact	NOUN
taxlaw-2795	342	36	that	that	SCONJ
taxlaw-2795	342	37	investors	investor	NOUN
taxlaw-2795	342	38	are	be	AUX
taxlaw-2795	342	39	mortal	mortal	ADJ
taxlaw-2795	342	40	)	)	PUNCT
taxlaw-2795	342	41	would	would	AUX
taxlaw-2795	342	42	not	not	PART
taxlaw-2795	342	43	be	be	AUX
taxlaw-2795	342	44	of	of	ADP
taxlaw-2795	342	45	the	the	DET
taxlaw-2795	342	46	next	next	ADJ
taxlaw-2795	342	47	legal	legal	ADJ
taxlaw-2795	342	48	change	change	NOUN
taxlaw-2795	342	49	,	,	PUNCT
taxlaw-2795	342	50	but	but	CCONJ
taxlaw-2795	342	51	of	of	ADP
taxlaw-2795	342	52	the	the	DET
taxlaw-2795	342	53	ultimate	ultimate	ADJ
taxlaw-2795	342	54	change	change	NOUN
taxlaw-2795	342	55	to	to	ADP
taxlaw-2795	342	56	the	the	DET
taxlaw-2795	342	57	“	"	PUNCT
taxlaw-2795	342	58	best	good	ADJ
taxlaw-2795	342	59	”	"	PUNCT
taxlaw-2795	342	60	legal	legal	ADJ
taxlaw-2795	342	61	regime	regime	NOUN
taxlaw-2795	342	62	,	,	PUNCT
taxlaw-2795	342	63	or	or	CCONJ
taxlaw-2795	342	64	at	at	ADP
taxlaw-2795	342	65	least	least	ADJ
taxlaw-2795	342	66	to	to	ADP
taxlaw-2795	342	67	the	the	DET
taxlaw-2795	342	68	final	final	ADJ
taxlaw-2795	342	69	one	one	NUM
taxlaw-2795	342	70	.	.	PUNCT
taxlaw-2795	343	1	the	the	DET
taxlaw-2795	343	2	reason	reason	NOUN
taxlaw-2795	343	3	is	be	AUX
taxlaw-2795	343	4	that	that	SCONJ
taxlaw-2795	343	5	in	in	ADP
taxlaw-2795	343	6	the	the	DET
taxlaw-2795	343	7	absence	absence	NOUN
taxlaw-2795	343	8	of	of	ADP
taxlaw-2795	343	9	a	a	DET
taxlaw-2795	343	10	transition	transition	NOUN
taxlaw-2795	343	11	rule	rule	NOUN
taxlaw-2795	343	12	,	,	PUNCT
taxlaw-2795	343	13	the	the	DET
taxlaw-2795	343	14	full	full	ADJ
taxlaw-2795	343	15	retroactivity	retroactivity	NOUN
taxlaw-2795	343	16	of	of	ADP
taxlaw-2795	343	17	every	every	DET
taxlaw-2795	343	18	legal	legal	ADJ
taxlaw-2795	343	19	rule	rule	NOUN
taxlaw-2795	343	20	would	would	AUX
taxlaw-2795	343	21	nullify	nullify	VERB
taxlaw-2795	343	22	the	the	DET
taxlaw-2795	343	23	prophylactic	prophylactic	ADJ
taxlaw-2795	343	24	measures	measure	NOUN
taxlaw-2795	343	25	that	that	PRON
taxlaw-2795	343	26	investors	investor	NOUN
taxlaw-2795	343	27	would	would	AUX
taxlaw-2795	343	28	take	take	VERB
taxlaw-2795	343	29	with	with	ADP
taxlaw-2795	343	30	respect	respect	NOUN
taxlaw-2795	343	31	to	to	ADP
taxlaw-2795	343	32	all	all	DET
taxlaw-2795	343	33	intermediate	intermediate	ADJ
taxlaw-2795	343	34	legal	legal	ADJ
taxlaw-2795	343	35	changes	change	NOUN
taxlaw-2795	343	36	.	.	PUNCT
taxlaw-2795	344	1	this	this	PRON
taxlaw-2795	344	2	follows	follow	VERB
taxlaw-2795	344	3	,	,	PUNCT
taxlaw-2795	344	4	again	again	ADV
taxlaw-2795	344	5	,	,	PUNCT
taxlaw-2795	344	6	from	from	ADP
taxlaw-2795	344	7	the	the	DET
taxlaw-2795	344	8	distinction	distinction	NOUN
taxlaw-2795	344	9	between	between	ADP
taxlaw-2795	344	10	entitlement	entitlement	NOUN
taxlaw-2795	344	11	rules	rule	NOUN
taxlaw-2795	344	12	and	and	CCONJ
taxlaw-2795	344	13	transition	transition	NOUN
taxlaw-2795	344	14	rules	rule	NOUN
taxlaw-2795	344	15	that	that	PRON
taxlaw-2795	344	16	is	be	AUX
taxlaw-2795	344	17	presupposed	presuppose	VERB
taxlaw-2795	344	18	in	in	ADP
taxlaw-2795	344	19	the	the	DET
taxlaw-2795	344	20	new	new	ADJ
taxlaw-2795	344	21	legal	legal	ADJ
taxlaw-2795	344	22	transitions	transition	NOUN
taxlaw-2795	344	23	literature	literature	NOUN
taxlaw-2795	344	24	.	.	PUNCT
taxlaw-2795	345	1	if	if	SCONJ
taxlaw-2795	345	2	only	only	ADJ
taxlaw-2795	345	3	entitlement	entitlement	NOUN
taxlaw-2795	345	4	rules	rule	NOUN
taxlaw-2795	345	5	change	change	VERB
taxlaw-2795	345	6	when	when	SCONJ
taxlaw-2795	345	7	legal	legal	ADJ
taxlaw-2795	345	8	change	change	NOUN
taxlaw-2795	345	9	occurs	occur	VERB
taxlaw-2795	345	10	,	,	PUNCT
taxlaw-2795	345	11	then	then	ADV
taxlaw-2795	345	12	no	no	DET
taxlaw-2795	345	13	temporal	temporal	ADJ
taxlaw-2795	345	14	limitation	limitation	NOUN
taxlaw-2795	345	15	on	on	ADP
taxlaw-2795	345	16	the	the	DET
taxlaw-2795	345	17	new	new	ADJ
taxlaw-2795	345	18	entitlement	entitlement	NOUN
taxlaw-2795	345	19	rule	rule	NOUN
taxlaw-2795	345	20	applies	apply	VERB
taxlaw-2795	345	21	;	;	PUNCT
taxlaw-2795	345	22	the	the	DET
taxlaw-2795	345	23	rule	rule	NOUN
taxlaw-2795	345	24	has	have	VERB
taxlaw-2795	345	25	full	full	ADJ
taxlaw-2795	345	26	retroactive	retroactive	ADJ
taxlaw-2795	345	27	effect	effect	NOUN
taxlaw-2795	345	28	and	and	CCONJ
taxlaw-2795	345	29	the	the	DET
taxlaw-2795	345	30	detriments	detriment	NOUN
taxlaw-2795	345	31	and/or	and/or	CCONJ
taxlaw-2795	345	32	windfalls	windfall	NOUN
taxlaw-2795	345	33	from	from	ADP
taxlaw-2795	345	34	the	the	DET
taxlaw-2795	345	35	new	new	ADJ
taxlaw-2795	345	36	regime	regime	NOUN
taxlaw-2795	345	37	apply	apply	VERB
taxlaw-2795	345	38	to	to	ADP
taxlaw-2795	345	39	all	all	DET
taxlaw-2795	345	40	time	time	NOUN
taxlaw-2795	345	41	periods	period	NOUN
taxlaw-2795	345	42	,	,	PUNCT
taxlaw-2795	345	43	past	past	NOUN
taxlaw-2795	345	44	and	and	CCONJ
taxlaw-2795	345	45	future	future	ADJ
taxlaw-2795	345	46	.	.	PUNCT
taxlaw-2795	346	1	for	for	ADP
taxlaw-2795	346	2	example	example	NOUN
taxlaw-2795	346	3	,	,	PUNCT
taxlaw-2795	346	4	suppose	suppose	VERB
taxlaw-2795	346	5	it	it	PRON
taxlaw-2795	346	6	turns	turn	VERB
taxlaw-2795	346	7	out	out	ADP
taxlaw-2795	346	8	that	that	SCONJ
taxlaw-2795	346	9	the	the	DET
taxlaw-2795	346	10	“	"	PUNCT
taxlaw-2795	346	11	best	good	ADJ
taxlaw-2795	346	12	”	"	PUNCT
taxlaw-2795	346	13	tax	tax	NOUN
taxlaw-2795	346	14	regime	regime	NOUN
taxlaw-2795	346	15	is	be	AUX
taxlaw-2795	346	16	some	some	DET
taxlaw-2795	346	17	form	form	NOUN
taxlaw-2795	346	18	of	of	ADP
taxlaw-2795	346	19	consumption	consumption	NOUN
taxlaw-2795	346	20	tax	tax	NOUN
taxlaw-2795	346	21	,	,	PUNCT
taxlaw-2795	346	22	and	and	CCONJ
taxlaw-2795	346	23	it	it	PRON
taxlaw-2795	346	24	is	be	AUX
taxlaw-2795	346	25	assumed	assume	VERB
taxlaw-2795	346	26	that	that	SCONJ
taxlaw-2795	346	27	legal	legal	ADJ
taxlaw-2795	346	28	change	change	NOUN
taxlaw-2795	346	29	is	be	AUX
taxlaw-2795	346	30	positive	positive	ADJ
taxlaw-2795	346	31	in	in	ADP
taxlaw-2795	346	32	direction	direction	NOUN
taxlaw-2795	346	33	.	.	PUNCT
taxlaw-2795	347	1	if	if	SCONJ
taxlaw-2795	347	2	no	no	DET
taxlaw-2795	347	3	transition	transition	NOUN
taxlaw-2795	347	4	rules	rule	NOUN
taxlaw-2795	347	5	operated	operate	VERB
taxlaw-2795	347	6	in	in	ADP
taxlaw-2795	347	7	legal	legal	ADJ
taxlaw-2795	347	8	change	change	NOUN
taxlaw-2795	347	9	,	,	PUNCT
taxlaw-2795	347	10	then	then	ADV
taxlaw-2795	347	11	investors	investor	NOUN
taxlaw-2795	347	12	who	who	PRON
taxlaw-2795	347	13	are	be	AUX
taxlaw-2795	347	14	farsighted	farsighte	VERB
taxlaw-2795	347	15	enough	enough	ADV
taxlaw-2795	347	16	to	to	PART
taxlaw-2795	347	17	recognize	recognize	VERB
taxlaw-2795	347	18	the	the	DET
taxlaw-2795	347	19	ultimate	ultimate	ADJ
taxlaw-2795	347	20	direction	direction	NOUN
taxlaw-2795	347	21	of	of	ADP
taxlaw-2795	347	22	the	the	DET
taxlaw-2795	347	23	law	law	NOUN
taxlaw-2795	347	24	should	should	AUX
taxlaw-2795	347	25	not	not	PART
taxlaw-2795	347	26	react	react	VERB
taxlaw-2795	347	27	to	to	ADP
taxlaw-2795	347	28	an	an	DET
taxlaw-2795	347	29	intermediate	intermediate	ADJ
taxlaw-2795	347	30	repeal	repeal	NOUN
taxlaw-2795	347	31	,	,	PUNCT
taxlaw-2795	347	32	under	under	ADP
taxlaw-2795	347	33	the	the	DET
taxlaw-2795	347	34	current	current	ADJ
taxlaw-2795	347	35	income	income	NOUN
taxlaw-2795	347	36	tax	tax	NOUN
taxlaw-2795	347	37	,	,	PUNCT
taxlaw-2795	347	38	of	of	ADP
taxlaw-2795	347	39	the	the	DET
taxlaw-2795	347	40	preference	preference	NOUN
taxlaw-2795	347	41	on	on	ADP
taxlaw-2795	347	42	municipal	municipal	ADJ
taxlaw-2795	347	43	bonds	bond	NOUN
taxlaw-2795	347	44	by	by	ADP
taxlaw-2795	347	45	investing	invest	VERB
taxlaw-2795	347	46	in	in	ADP
taxlaw-2795	347	47	other	other	ADJ
taxlaw-2795	347	48	assets	asset	NOUN
taxlaw-2795	347	49	until	until	SCONJ
taxlaw-2795	347	50	the	the	DET
taxlaw-2795	347	51	market	market	NOUN
taxlaw-2795	347	52	price	price	NOUN
taxlaw-2795	347	53	of	of	ADP
taxlaw-2795	347	54	muni	muni	ADJ
taxlaw-2795	347	55	bonds	bond	NOUN
taxlaw-2795	347	56	drops	drop	VERB
taxlaw-2795	347	57	to	to	PART
taxlaw-2795	347	58	reflect	reflect	VERB
taxlaw-2795	347	59	the	the	DET
taxlaw-2795	347	60	anticipated	anticipate	VERB
taxlaw-2795	347	61	repeal	repeal	NOUN
taxlaw-2795	347	62	,	,	PUNCT
taxlaw-2795	347	63	even	even	ADV
taxlaw-2795	347	64	though	though	SCONJ
taxlaw-2795	347	65	investors	investor	NOUN
taxlaw-2795	347	66	will	will	AUX
taxlaw-2795	347	67	be	be	AUX
taxlaw-2795	347	68	subject	subject	ADJ
taxlaw-2795	347	69	to	to	ADP
taxlaw-2795	347	70	tax	tax	NOUN
taxlaw-2795	347	71	on	on	ADP
taxlaw-2795	347	72	all	all	DET
taxlaw-2795	347	73	interest	interest	NOUN
taxlaw-2795	347	74	they	they	PRON
taxlaw-2795	347	75	have	have	AUX
taxlaw-2795	347	76	ever	ever	ADV
taxlaw-2795	347	77	received	receive	VERB
taxlaw-2795	347	78	on	on	ADP
taxlaw-2795	347	79	such	such	ADJ
taxlaw-2795	347	80	bonds	bond	NOUN
taxlaw-2795	347	81	when	when	SCONJ
taxlaw-2795	347	82	that	that	DET
taxlaw-2795	347	83	repeal	repeal	NOUN
taxlaw-2795	347	84	occurs	occur	VERB
taxlaw-2795	347	85	.	.	PUNCT
taxlaw-2795	348	1	although	although	SCONJ
taxlaw-2795	348	2	the	the	DET
taxlaw-2795	348	3	preference	preference	NOUN
taxlaw-2795	348	4	repeal	repeal	NOUN
taxlaw-2795	348	5	would	would	AUX
taxlaw-2795	348	6	cause	cause	VERB
taxlaw-2795	348	7	investors	investor	NOUN
taxlaw-2795	348	8	to	to	PART
taxlaw-2795	348	9	pay	pay	VERB
taxlaw-2795	348	10	tax	tax	NOUN
taxlaw-2795	348	11	on	on	ADP
taxlaw-2795	348	12	the	the	DET
taxlaw-2795	348	13	preference	preference	NOUN
taxlaw-2795	348	14	and	and	CCONJ
taxlaw-2795	348	15	indeed	indeed	ADV
taxlaw-2795	348	16	with	with	ADP
taxlaw-2795	348	17	full	full	ADJ
taxlaw-2795	348	18	retroactivity	retroactivity	NOUN
taxlaw-2795	348	19	,	,	PUNCT
taxlaw-2795	348	20	that	that	DET
taxlaw-2795	348	21	change	change	NOUN
taxlaw-2795	348	22	would	would	AUX
taxlaw-2795	348	23	itself	itself	PRON
taxlaw-2795	348	24	be	be	AUX
taxlaw-2795	348	25	nullified	nullify	VERB
taxlaw-2795	348	26	when	when	SCONJ
taxlaw-2795	348	27	the	the	DET
taxlaw-2795	348	28	final	final	ADJ
taxlaw-2795	348	29	shift	shift	NOUN
taxlaw-2795	348	30	to	to	ADP
taxlaw-2795	348	31	a	a	DET
taxlaw-2795	348	32	consumption	consumption	NOUN
taxlaw-2795	348	33	tax	tax	NOUN
taxlaw-2795	348	34	occurs	occur	NOUN
taxlaw-2795	348	35	,	,	PUNCT
taxlaw-2795	348	36	again	again	ADV
taxlaw-2795	348	37	with	with	ADP
taxlaw-2795	348	38	full	full	ADJ
taxlaw-2795	348	39	retroactivity	retroactivity	NOUN
taxlaw-2795	348	40	.	.	PUNCT
taxlaw-2795	349	1	3	3	X
taxlaw-2795	349	2	.	.	NUM
taxlaw-2795	349	3	implied	imply	VERB
taxlaw-2795	349	4	vs.	vs.	ADP
taxlaw-2795	349	5	express	express	ADJ
taxlaw-2795	349	6	transition	transition	NOUN
taxlaw-2795	349	7	rules	rule	NOUN
taxlaw-2795	349	8	third	third	ADV
taxlaw-2795	349	9	,	,	PUNCT
taxlaw-2795	349	10	a	a	DET
taxlaw-2795	349	11	transition	transition	NOUN
taxlaw-2795	349	12	rule	rule	NOUN
taxlaw-2795	349	13	need	need	AUX
taxlaw-2795	349	14	not	not	PART
taxlaw-2795	349	15	be	be	AUX
taxlaw-2795	349	16	express	express	ADJ
taxlaw-2795	349	17	to	to	PART
taxlaw-2795	349	18	be	be	AUX
taxlaw-2795	349	19	in	in	ADP
taxlaw-2795	349	20	effect	effect	NOUN
taxlaw-2795	349	21	.	.	PUNCT
taxlaw-2795	350	1	returning	return	VERB
taxlaw-2795	350	2	to	to	ADP
taxlaw-2795	350	3	the	the	DET
taxlaw-2795	350	4	municipal	municipal	ADJ
taxlaw-2795	350	5	bond	bond	NOUN
taxlaw-2795	350	6	interest	interest	NOUN
taxlaw-2795	350	7	example	example	NOUN
taxlaw-2795	350	8	,	,	PUNCT
taxlaw-2795	350	9	repeal	repeal	NOUN
taxlaw-2795	350	10	of	of	ADP
taxlaw-2795	350	11	the	the	DET
taxlaw-2795	350	12	exclusion	exclusion	NOUN
taxlaw-2795	350	13	for	for	ADP
taxlaw-2795	350	14	all	all	DET
taxlaw-2795	350	15	interest	interest	NOUN
taxlaw-2795	350	16	accrued	accrue	VERB
taxlaw-2795	350	17	from	from	ADP
taxlaw-2795	350	18	the	the	DET
taxlaw-2795	350	19	date	date	NOUN
taxlaw-2795	350	20	of	of	ADP
taxlaw-2795	350	21	enactment	enactment	NOUN
taxlaw-2795	350	22	forward	forward	ADV
taxlaw-2795	350	23	would	would	AUX
taxlaw-2795	350	24	constitute	constitute	VERB
taxlaw-2795	350	25	adoption	adoption	NOUN
taxlaw-2795	350	26	of	of	ADP
taxlaw-2795	350	27	a	a	DET
taxlaw-2795	350	28	new	new	ADJ
taxlaw-2795	350	29	entitlement	entitlement	NOUN
taxlaw-2795	350	30	rule	rule	NOUN
taxlaw-2795	350	31	and	and	CCONJ
taxlaw-2795	350	32	a	a	DET
taxlaw-2795	350	33	transition	transition	NOUN
taxlaw-2795	350	34	rule	rule	NOUN
taxlaw-2795	350	35	,	,	PUNCT
taxlaw-2795	350	36	whether	whether	SCONJ
taxlaw-2795	350	37	the	the	DET
taxlaw-2795	350	38	effective	effective	ADJ
taxlaw-2795	350	39	date	date	NOUN
taxlaw-2795	350	40	were	be	AUX
taxlaw-2795	350	41	spelled	spell	VERB
taxlaw-2795	350	42	out	out	ADP
taxlaw-2795	350	43	in	in	ADP
taxlaw-2795	350	44	the	the	DET
taxlaw-2795	350	45	statute	statute	NOUN
taxlaw-2795	350	46	or	or	CCONJ
taxlaw-2795	350	47	simply	simply	ADV
taxlaw-2795	350	48	assumed	assume	VERB
taxlaw-2795	350	49	under	under	ADP
taxlaw-2795	350	50	a	a	DET
taxlaw-2795	350	51	default	default	NOUN
taxlaw-2795	350	52	rule	rule	NOUN
taxlaw-2795	350	53	.	.	PUNCT
taxlaw-2795	351	1	the	the	DET
taxlaw-2795	351	2	repeal	repeal	NOUN
taxlaw-2795	351	3	would	would	AUX
taxlaw-2795	351	4	provide	provide	VERB
taxlaw-2795	351	5	both	both	DET
taxlaw-2795	351	6	a	a	DET
taxlaw-2795	351	7	new	new	ADJ
taxlaw-2795	351	8	rule	rule	NOUN
taxlaw-2795	351	9	about	about	ADP
taxlaw-2795	351	10	bond	bond	NOUN
taxlaw-2795	351	11	interest	interest	NOUN
taxlaw-2795	351	12	(	(	PUNCT
taxlaw-2795	351	13	that	that	SCONJ
taxlaw-2795	351	14	it	it	PRON
taxlaw-2795	351	15	is	be	AUX
taxlaw-2795	351	16	included	include	VERB
taxlaw-2795	351	17	in	in	ADP
taxlaw-2795	351	18	gross	gross	ADJ
taxlaw-2795	351	19	income	income	NOUN
taxlaw-2795	351	20	)	)	PUNCT
taxlaw-2795	351	21	and	and	CCONJ
taxlaw-2795	351	22	a	a	DET
taxlaw-2795	351	23	rule	rule	NOUN
taxlaw-2795	351	24	about	about	ADP
taxlaw-2795	351	25	the	the	DET
taxlaw-2795	351	26	extent	extent	NOUN
taxlaw-2795	351	27	to	to	PART
taxlaw-2795	351	28	which	which	PRON
taxlaw-2795	351	29	the	the	DET
taxlaw-2795	351	30	68	68	NUM
taxlaw-2795	351	31	.	.	PUNCT
taxlaw-2795	352	1	see	see	VERB
taxlaw-2795	352	2	,	,	PUNCT
taxlaw-2795	352	3	e.g.	e.g.	ADV
taxlaw-2795	352	4	,	,	PUNCT
taxlaw-2795	352	5	u.s	u.s	PROPN
taxlaw-2795	352	6	.	.	PROPN
taxlaw-2795	352	7	v.	v.	PROPN
taxlaw-2795	352	8	kubrick	kubrick	PROPN
taxlaw-2795	352	9	,	,	PUNCT
taxlaw-2795	352	10	444	444	NUM
taxlaw-2795	352	11	u.s	u.s	PROPN
taxlaw-2795	352	12	.	.	PROPN
taxlaw-2795	352	13	111	111	NUM
taxlaw-2795	352	14	,	,	PUNCT
taxlaw-2795	352	15	117	117	NUM
taxlaw-2795	352	16	(	(	PUNCT
taxlaw-2795	352	17	1979	1979	NUM
taxlaw-2795	352	18	)	)	PUNCT
taxlaw-2795	352	19	(	(	PUNCT
taxlaw-2795	352	20	identifying	identify	VERB
taxlaw-2795	352	21	finality	finality	NOUN
taxlaw-2795	352	22	concerns	concern	NOUN
taxlaw-2795	352	23	that	that	PRON
taxlaw-2795	352	24	support	support	VERB
taxlaw-2795	352	25	statutes	statute	NOUN
taxlaw-2795	352	26	of	of	ADP
taxlaw-2795	352	27	limitations	limitation	NOUN
taxlaw-2795	352	28	)	)	PUNCT
taxlaw-2795	352	29	.	.	PUNCT
taxlaw-2795	353	1	140	140	NUM
taxlaw-2795	353	2	columbia	columbia	PROPN
taxlaw-2795	353	3	jour'al	jour'al	PROPN
taxlaw-2795	353	4	of	of	ADP
taxlaw-2795	353	5	tax	tax	NOUN
taxlaw-2795	353	6	law	law	NOUN
taxlaw-2795	353	7	[	[	X
taxlaw-2795	353	8	vol	vol	NOUN
taxlaw-2795	353	9	.	.	PUNCT
taxlaw-2795	354	1	1:120	1:120	NUM
taxlaw-2795	354	2	old	old	ADJ
taxlaw-2795	354	3	rule	rule	NOUN
taxlaw-2795	354	4	continued	continue	VERB
taxlaw-2795	354	5	to	to	PART
taxlaw-2795	354	6	apply	apply	VERB
taxlaw-2795	354	7	to	to	ADP
taxlaw-2795	354	8	bond	bond	NOUN
taxlaw-2795	354	9	interest	interest	NOUN
taxlaw-2795	354	10	(	(	PUNCT
taxlaw-2795	354	11	that	that	SCONJ
taxlaw-2795	354	12	it	it	PRON
taxlaw-2795	354	13	remained	remain	VERB
taxlaw-2795	354	14	valid	valid	ADJ
taxlaw-2795	354	15	for	for	ADP
taxlaw-2795	354	16	preenactment	preenactment	NOUN
taxlaw-2795	354	17	dates).69	dates).69	PROPN
taxlaw-2795	354	18	thus	thus	ADV
taxlaw-2795	354	19	,	,	PUNCT
taxlaw-2795	354	20	the	the	DET
taxlaw-2795	354	21	legislative	legislative	ADJ
taxlaw-2795	354	22	norm	norm	NOUN
taxlaw-2795	354	23	that	that	SCONJ
taxlaw-2795	354	24	in	in	ADP
taxlaw-2795	354	25	the	the	DET
taxlaw-2795	354	26	absence	absence	NOUN
taxlaw-2795	354	27	of	of	ADP
taxlaw-2795	354	28	an	an	DET
taxlaw-2795	354	29	express	express	ADJ
taxlaw-2795	354	30	transition	transition	NOUN
taxlaw-2795	354	31	rule	rule	NOUN
taxlaw-2795	354	32	or	or	CCONJ
taxlaw-2795	354	33	effective	effective	ADJ
taxlaw-2795	354	34	date	date	NOUN
taxlaw-2795	354	35	,	,	PUNCT
taxlaw-2795	354	36	new	new	ADJ
taxlaw-2795	354	37	legislation	legislation	NOUN
taxlaw-2795	354	38	takes	take	VERB
taxlaw-2795	354	39	effect	effect	NOUN
taxlaw-2795	354	40	on	on	ADP
taxlaw-2795	354	41	the	the	DET
taxlaw-2795	354	42	date	date	NOUN
taxlaw-2795	354	43	of	of	ADP
taxlaw-2795	354	44	enactment	enactment	NOUN
taxlaw-2795	354	45	constitutes	constitute	VERB
taxlaw-2795	354	46	a	a	DET
taxlaw-2795	354	47	transition	transition	NOUN
taxlaw-2795	354	48	rule	rule	NOUN
taxlaw-2795	354	49	,	,	PUNCT
taxlaw-2795	354	50	assuming	assume	VERB
taxlaw-2795	354	51	that	that	SCONJ
taxlaw-2795	354	52	a	a	DET
taxlaw-2795	354	53	legal	legal	ADJ
taxlaw-2795	354	54	transition	transition	NOUN
taxlaw-2795	354	55	is	be	AUX
taxlaw-2795	354	56	defined	define	VERB
taxlaw-2795	354	57	as	as	SCONJ
taxlaw-2795	354	58	the	the	DET
taxlaw-2795	354	59	literature	literature	NOUN
taxlaw-2795	354	60	has	have	AUX
taxlaw-2795	354	61	defined	define	VERB
taxlaw-2795	354	62	it.70	it.70	PRON
taxlaw-2795	354	63	similarly	similarly	ADV
taxlaw-2795	354	64	,	,	PUNCT
taxlaw-2795	354	65	the	the	DET
taxlaw-2795	354	66	constitutional	constitutional	ADJ
taxlaw-2795	354	67	ban	ban	NOUN
taxlaw-2795	354	68	on	on	ADP
taxlaw-2795	354	69	ex	ex	PRON
taxlaw-2795	354	70	post	post	X
taxlaw-2795	354	71	facto	facto	X
taxlaw-2795	354	72	criminal	criminal	ADJ
taxlaw-2795	354	73	legislation71	legislation71	NOUN
taxlaw-2795	354	74	creates	create	VERB
taxlaw-2795	354	75	a	a	DET
taxlaw-2795	354	76	mandatory	mandatory	ADJ
taxlaw-2795	354	77	transition	transition	NOUN
taxlaw-2795	354	78	rule	rule	NOUN
taxlaw-2795	354	79	for	for	ADP
taxlaw-2795	354	80	federal	federal	ADJ
taxlaw-2795	354	81	criminal	criminal	ADJ
taxlaw-2795	354	82	statutes	statute	NOUN
taxlaw-2795	354	83	,	,	PUNCT
taxlaw-2795	354	84	in	in	ADP
taxlaw-2795	354	85	the	the	DET
taxlaw-2795	354	86	sense	sense	NOUN
taxlaw-2795	354	87	of	of	ADP
taxlaw-2795	354	88	a	a	DET
taxlaw-2795	354	89	limitation	limitation	NOUN
taxlaw-2795	354	90	on	on	ADP
taxlaw-2795	354	91	retroactive	retroactive	ADJ
taxlaw-2795	354	92	application	application	NOUN
taxlaw-2795	354	93	.	.	PUNCT
taxlaw-2795	355	1	conversely	conversely	ADV
taxlaw-2795	355	2	,	,	PUNCT
taxlaw-2795	355	3	the	the	DET
taxlaw-2795	355	4	default	default	NOUN
taxlaw-2795	355	5	norm	norm	NOUN
taxlaw-2795	355	6	for	for	ADP
taxlaw-2795	355	7	judicial	judicial	ADJ
taxlaw-2795	355	8	decisions	decision	NOUN
taxlaw-2795	355	9	is	be	AUX
taxlaw-2795	355	10	that	that	SCONJ
taxlaw-2795	355	11	no	no	DET
taxlaw-2795	355	12	transition	transition	NOUN
taxlaw-2795	355	13	rule	rule	NOUN
taxlaw-2795	355	14	operates	operate	VERB
taxlaw-2795	355	15	(	(	PUNCT
taxlaw-2795	355	16	apart	apart	ADV
taxlaw-2795	355	17	from	from	ADP
taxlaw-2795	355	18	a	a	DET
taxlaw-2795	355	19	separately	separately	ADV
taxlaw-2795	355	20	provided	provide	VERB
taxlaw-2795	355	21	statute	statute	NOUN
taxlaw-2795	355	22	of	of	ADP
taxlaw-2795	355	23	limitations	limitation	NOUN
taxlaw-2795	355	24	and	and	CCONJ
taxlaw-2795	355	25	a	a	DET
taxlaw-2795	355	26	separate	separate	ADJ
taxlaw-2795	355	27	rule	rule	NOUN
taxlaw-2795	355	28	for	for	ADP
taxlaw-2795	355	29	already	already	ADV
taxlaw-2795	355	30	decided	decide	VERB
taxlaw-2795	355	31	cases	case	NOUN
taxlaw-2795	355	32	)	)	PUNCT
taxlaw-2795	355	33	,	,	PUNCT
taxlaw-2795	355	34	so	so	SCONJ
taxlaw-2795	355	35	that	that	SCONJ
taxlaw-2795	355	36	the	the	DET
taxlaw-2795	355	37	absence	absence	NOUN
taxlaw-2795	355	38	of	of	ADP
taxlaw-2795	355	39	an	an	DET
taxlaw-2795	355	40	express	express	ADJ
taxlaw-2795	355	41	transition	transition	NOUN
taxlaw-2795	355	42	rule	rule	NOUN
taxlaw-2795	355	43	gives	give	VERB
taxlaw-2795	355	44	rise	rise	NOUN
taxlaw-2795	355	45	to	to	ADP
taxlaw-2795	355	46	full	full	ADJ
taxlaw-2795	355	47	retroactivity	retroactivity	NOUN
taxlaw-2795	355	48	for	for	ADP
taxlaw-2795	355	49	all	all	DET
taxlaw-2795	355	50	cases	case	NOUN
taxlaw-2795	355	51	not	not	PART
taxlaw-2795	355	52	already	already	ADV
taxlaw-2795	355	53	settled	settle	VERB
taxlaw-2795	355	54	or	or	CCONJ
taxlaw-2795	355	55	beyond	beyond	ADP
taxlaw-2795	355	56	the	the	DET
taxlaw-2795	355	57	applicable	applicable	ADJ
taxlaw-2795	355	58	statutes	statute	NOUN
taxlaw-2795	355	59	of	of	ADP
taxlaw-2795	355	60	limitations	limitation	NOUN
taxlaw-2795	355	61	.	.	PUNCT
taxlaw-2795	356	1	4	4	X
taxlaw-2795	356	2	.	.	X
taxlaw-2795	356	3	scientific	scientific	ADJ
taxlaw-2795	356	4	developments	development	NOUN
taxlaw-2795	356	5	are	be	AUX
taxlaw-2795	356	6	not	not	PART
taxlaw-2795	356	7	legal	legal	ADJ
taxlaw-2795	356	8	transitions	transition	NOUN
taxlaw-2795	356	9	.	.	PUNCT
taxlaw-2795	357	1	finally	finally	ADV
taxlaw-2795	357	2	,	,	PUNCT
taxlaw-2795	357	3	note	note	VERB
taxlaw-2795	357	4	that	that	SCONJ
taxlaw-2795	357	5	even	even	ADV
taxlaw-2795	357	6	the	the	DET
taxlaw-2795	357	7	expansive	expansive	ADJ
taxlaw-2795	357	8	definition	definition	NOUN
taxlaw-2795	357	9	of	of	ADP
taxlaw-2795	357	10	a	a	DET
taxlaw-2795	357	11	legal	legal	ADJ
taxlaw-2795	357	12	transition	transition	NOUN
taxlaw-2795	357	13	offered	offer	VERB
taxlaw-2795	357	14	here	here	ADV
taxlaw-2795	357	15	does	do	AUX
taxlaw-2795	357	16	not	not	PART
taxlaw-2795	357	17	appear	appear	VERB
taxlaw-2795	357	18	to	to	PART
taxlaw-2795	357	19	embrace	embrace	VERB
taxlaw-2795	357	20	factual	factual	ADJ
taxlaw-2795	357	21	or	or	CCONJ
taxlaw-2795	357	22	scientific	scientific	ADJ
taxlaw-2795	357	23	developments	development	NOUN
taxlaw-2795	357	24	that	that	PRON
taxlaw-2795	357	25	have	have	VERB
taxlaw-2795	357	26	a	a	DET
taxlaw-2795	357	27	bearing	bearing	NOUN
taxlaw-2795	357	28	on	on	ADP
taxlaw-2795	357	29	legal	legal	ADJ
taxlaw-2795	357	30	entitlements	entitlement	NOUN
taxlaw-2795	357	31	,	,	PUNCT
taxlaw-2795	357	32	contrary	contrary	ADV
taxlaw-2795	357	33	to	to	ADP
taxlaw-2795	357	34	the	the	DET
taxlaw-2795	357	35	claims	claim	NOUN
taxlaw-2795	357	36	of	of	ADP
taxlaw-2795	357	37	some	some	DET
taxlaw-2795	357	38	new	new	ADJ
taxlaw-2795	357	39	view	view	NOUN
taxlaw-2795	357	40	theorists	theorist	NOUN
taxlaw-2795	357	41	such	such	ADJ
taxlaw-2795	357	42	as	as	ADP
taxlaw-2795	357	43	logue.72	logue.72	NOUN
taxlaw-2795	357	44	to	to	PART
taxlaw-2795	357	45	illustrate	illustrate	VERB
taxlaw-2795	357	46	the	the	DET
taxlaw-2795	357	47	idea	idea	NOUN
taxlaw-2795	357	48	that	that	SCONJ
taxlaw-2795	357	49	the	the	DET
taxlaw-2795	357	50	category	category	NOUN
taxlaw-2795	357	51	of	of	ADP
taxlaw-2795	357	52	legal	legal	ADJ
taxlaw-2795	357	53	transitions	transition	NOUN
taxlaw-2795	357	54	includes	include	VERB
taxlaw-2795	357	55	such	such	ADJ
taxlaw-2795	357	56	developments	development	NOUN
taxlaw-2795	357	57	,	,	PUNCT
taxlaw-2795	357	58	logue	logue	PROPN
taxlaw-2795	357	59	uses	use	VERB
taxlaw-2795	357	60	the	the	DET
taxlaw-2795	357	61	example	example	NOUN
taxlaw-2795	357	62	of	of	ADP
taxlaw-2795	357	63	newly	newly	ADV
taxlaw-2795	357	64	discovered	discover	VERB
taxlaw-2795	357	65	scientific	scientific	ADJ
taxlaw-2795	357	66	evidence	evidence	NOUN
taxlaw-2795	357	67	demonstrating	demonstrate	VERB
taxlaw-2795	357	68	that	that	SCONJ
taxlaw-2795	357	69	a	a	DET
taxlaw-2795	357	70	product	product	NOUN
taxlaw-2795	357	71	causes	cause	VERB
taxlaw-2795	357	72	a	a	DET
taxlaw-2795	357	73	69	69	NUM
taxlaw-2795	357	74	.	.	PUNCT
taxlaw-2795	358	1	whether	whether	SCONJ
taxlaw-2795	358	2	default	default	NOUN
taxlaw-2795	358	3	norms	norm	NOUN
taxlaw-2795	358	4	operate	operate	VERB
taxlaw-2795	358	5	in	in	ADP
taxlaw-2795	358	6	specified	specified	ADJ
taxlaw-2795	358	7	contexts	context	NOUN
taxlaw-2795	358	8	to	to	PART
taxlaw-2795	358	9	limit	limit	VERB
taxlaw-2795	358	10	the	the	DET
taxlaw-2795	358	11	effect	effect	NOUN
taxlaw-2795	358	12	of	of	ADP
taxlaw-2795	358	13	change	change	NOUN
taxlaw-2795	358	14	temporally	temporally	ADV
taxlaw-2795	358	15	is	be	AUX
taxlaw-2795	358	16	a	a	DET
taxlaw-2795	358	17	separate	separate	ADJ
taxlaw-2795	358	18	issue	issue	NOUN
taxlaw-2795	358	19	that	that	PRON
taxlaw-2795	358	20	merely	merely	ADV
taxlaw-2795	358	21	goes	go	VERB
taxlaw-2795	358	22	to	to	ADP
taxlaw-2795	358	23	expectations	expectation	NOUN
taxlaw-2795	358	24	that	that	PRON
taxlaw-2795	358	25	have	have	AUX
taxlaw-2795	358	26	developed	develop	VERB
taxlaw-2795	358	27	and	and	CCONJ
taxlaw-2795	358	28	the	the	DET
taxlaw-2795	358	29	reasons	reason	NOUN
taxlaw-2795	358	30	for	for	ADP
taxlaw-2795	358	31	them	they	PRON
taxlaw-2795	358	32	;	;	PUNCT
taxlaw-2795	358	33	it	it	PRON
taxlaw-2795	358	34	does	do	AUX
taxlaw-2795	358	35	not	not	PART
taxlaw-2795	358	36	go	go	VERB
taxlaw-2795	358	37	to	to	ADP
taxlaw-2795	358	38	the	the	DET
taxlaw-2795	358	39	nature	nature	NOUN
taxlaw-2795	358	40	of	of	ADP
taxlaw-2795	358	41	legal	legal	ADJ
taxlaw-2795	358	42	transitions	transition	NOUN
taxlaw-2795	358	43	themselves	themselves	PRON
taxlaw-2795	358	44	.	.	PUNCT
taxlaw-2795	359	1	for	for	ADP
taxlaw-2795	359	2	example	example	NOUN
taxlaw-2795	359	3	,	,	PUNCT
taxlaw-2795	359	4	many	many	ADJ
taxlaw-2795	359	5	legal	legal	ADJ
taxlaw-2795	359	6	changes	change	NOUN
taxlaw-2795	359	7	ordinarily	ordinarily	ADV
taxlaw-2795	359	8	have	have	VERB
taxlaw-2795	359	9	retroactive	retroactive	ADJ
taxlaw-2795	359	10	effect	effect	NOUN
taxlaw-2795	359	11	.	.	PUNCT
taxlaw-2795	360	1	the	the	DET
taxlaw-2795	360	2	most	most	ADV
taxlaw-2795	360	3	common	common	ADJ
taxlaw-2795	360	4	example	example	NOUN
taxlaw-2795	360	5	is	be	AUX
taxlaw-2795	360	6	a	a	DET
taxlaw-2795	360	7	new	new	ADJ
taxlaw-2795	360	8	judicial	judicial	ADJ
taxlaw-2795	360	9	interpretation	interpretation	NOUN
taxlaw-2795	360	10	of	of	ADP
taxlaw-2795	360	11	any	any	DET
taxlaw-2795	360	12	pre	pre	ADJ
taxlaw-2795	360	13	-	-	ADJ
taxlaw-2795	360	14	existing	exist	VERB
taxlaw-2795	360	15	legal	legal	ADJ
taxlaw-2795	360	16	rule	rule	NOUN
taxlaw-2795	360	17	or	or	CCONJ
taxlaw-2795	360	18	doctrine	doctrine	NOUN
taxlaw-2795	360	19	.	.	PUNCT
taxlaw-2795	361	1	see	see	VERB
taxlaw-2795	361	2	shaviro	shaviro	NOUN
taxlaw-2795	361	3	,	,	PUNCT
taxlaw-2795	361	4	supra	supra	PROPN
taxlaw-2795	361	5	note	note	NOUN
taxlaw-2795	361	6	1	1	NUM
taxlaw-2795	361	7	,	,	PUNCT
taxlaw-2795	361	8	at	at	ADP
taxlaw-2795	361	9	112–15	112–15	NUM
taxlaw-2795	361	10	.	.	PUNCT
taxlaw-2795	362	1	70	70	NUM
taxlaw-2795	362	2	.	.	X
taxlaw-2795	363	1	see	see	VERB
taxlaw-2795	363	2	,	,	PUNCT
taxlaw-2795	363	3	e.g.	e.g.	ADV
taxlaw-2795	363	4	,	,	PUNCT
taxlaw-2795	363	5	i	i	PRON
taxlaw-2795	363	6	d.	d.	VERB
taxlaw-2795	363	7	at	at	ADP
taxlaw-2795	363	8	112	112	NUM
taxlaw-2795	363	9	(	(	PUNCT
taxlaw-2795	363	10	“	"	PUNCT
taxlaw-2795	363	11	it	it	PRON
taxlaw-2795	363	12	has	have	AUX
taxlaw-2795	363	13	long	long	ADV
taxlaw-2795	363	14	been	be	AUX
taxlaw-2795	363	15	a	a	DET
taxlaw-2795	363	16	truism	truism	NOUN
taxlaw-2795	363	17	that	that	SCONJ
taxlaw-2795	363	18	‘	'	PUNCT
taxlaw-2795	363	19	statutes	statute	NOUN
taxlaw-2795	363	20	operate	operate	VERB
taxlaw-2795	363	21	only	only	ADV
taxlaw-2795	363	22	prospectively	prospectively	ADV
taxlaw-2795	363	23	,	,	PUNCT
taxlaw-2795	363	24	while	while	SCONJ
taxlaw-2795	363	25	judicial	judicial	ADJ
taxlaw-2795	363	26	decisions	decision	NOUN
taxlaw-2795	363	27	operate	operate	VERB
taxlaw-2795	363	28	retrospectively	retrospectively	ADV
taxlaw-2795	363	29	.	.	PUNCT
taxlaw-2795	363	30	’	'	PUNCT
taxlaw-2795	363	31	”	"	PUNCT
taxlaw-2795	364	1	(	(	PUNCT
taxlaw-2795	364	2	quoting	quote	VERB
taxlaw-2795	364	3	rivers	river	NOUN
taxlaw-2795	364	4	v.	v.	ADP
taxlaw-2795	364	5	roadway	roadway	PROPN
taxlaw-2795	364	6	express	express	PROPN
taxlaw-2795	364	7	,	,	PUNCT
taxlaw-2795	364	8	inc	inc	PROPN
taxlaw-2795	364	9	.	.	PROPN
taxlaw-2795	364	10	,	,	PUNCT
taxlaw-2795	364	11	511	511	NUM
taxlaw-2795	364	12	u.s	u.s	PROPN
taxlaw-2795	364	13	.	.	PROPN
taxlaw-2795	364	14	298	298	NUM
taxlaw-2795	364	15	,	,	PUNCT
taxlaw-2795	364	16	311–12	311–12	NUM
taxlaw-2795	364	17	(	(	PUNCT
taxlaw-2795	364	18	1994	1994	NUM
taxlaw-2795	364	19	)	)	PUNCT
taxlaw-2795	364	20	)	)	PUNCT
taxlaw-2795	364	21	)	)	PUNCT
taxlaw-2795	364	22	.	.	PUNCT
taxlaw-2795	365	1	again	again	ADV
taxlaw-2795	365	2	,	,	PUNCT
taxlaw-2795	365	3	the	the	DET
taxlaw-2795	365	4	notion	notion	NOUN
taxlaw-2795	365	5	that	that	SCONJ
taxlaw-2795	365	6	the	the	DET
taxlaw-2795	365	7	absence	absence	NOUN
taxlaw-2795	365	8	of	of	ADP
taxlaw-2795	365	9	an	an	DET
taxlaw-2795	365	10	express	express	ADJ
taxlaw-2795	365	11	transition	transition	NOUN
taxlaw-2795	365	12	rule	rule	NOUN
taxlaw-2795	365	13	implies	imply	VERB
taxlaw-2795	365	14	that	that	SCONJ
taxlaw-2795	365	15	a	a	DET
taxlaw-2795	365	16	default	default	NOUN
taxlaw-2795	365	17	transition	transition	NOUN
taxlaw-2795	365	18	rule	rule	NOUN
taxlaw-2795	365	19	is	be	AUX
taxlaw-2795	365	20	in	in	ADP
taxlaw-2795	365	21	effect	effect	NOUN
taxlaw-2795	365	22	follows	follow	VERB
taxlaw-2795	365	23	from	from	ADP
taxlaw-2795	365	24	the	the	DET
taxlaw-2795	365	25	demands	demand	NOUN
taxlaw-2795	365	26	of	of	ADP
taxlaw-2795	365	27	the	the	DET
taxlaw-2795	365	28	welfarist	welfarist	PROPN
taxlaw-2795	365	29	conceptual	conceptual	ADJ
taxlaw-2795	365	30	apparatus	apparatus	NOUN
taxlaw-2795	365	31	.	.	PUNCT
taxlaw-2795	366	1	a	a	DET
taxlaw-2795	366	2	more	more	ADV
taxlaw-2795	366	3	conventional	conventional	ADJ
taxlaw-2795	366	4	understanding	understanding	NOUN
taxlaw-2795	366	5	of	of	ADP
taxlaw-2795	366	6	the	the	DET
taxlaw-2795	366	7	concept	concept	NOUN
taxlaw-2795	366	8	of	of	ADP
taxlaw-2795	366	9	a	a	DET
taxlaw-2795	366	10	legal	legal	ADJ
taxlaw-2795	366	11	transition	transition	NOUN
taxlaw-2795	366	12	would	would	AUX
taxlaw-2795	366	13	permit	permit	VERB
taxlaw-2795	366	14	one	one	PRON
taxlaw-2795	366	15	to	to	PART
taxlaw-2795	366	16	view	view	VERB
taxlaw-2795	366	17	a	a	DET
taxlaw-2795	366	18	transition	transition	NOUN
taxlaw-2795	366	19	rule	rule	NOUN
taxlaw-2795	366	20	as	as	ADP
taxlaw-2795	366	21	in	in	ADP
taxlaw-2795	366	22	effect	effect	NOUN
taxlaw-2795	366	23	only	only	ADV
taxlaw-2795	366	24	when	when	SCONJ
taxlaw-2795	366	25	the	the	DET
taxlaw-2795	366	26	effective	effective	ADJ
taxlaw-2795	366	27	date	date	NOUN
taxlaw-2795	366	28	departed	depart	VERB
taxlaw-2795	366	29	from	from	ADP
taxlaw-2795	366	30	the	the	DET
taxlaw-2795	366	31	legislative	legislative	ADJ
taxlaw-2795	366	32	default	default	NOUN
taxlaw-2795	366	33	.	.	PUNCT
taxlaw-2795	367	1	this	this	DET
taxlaw-2795	367	2	understanding	understanding	NOUN
taxlaw-2795	367	3	,	,	PUNCT
taxlaw-2795	367	4	however	however	ADV
taxlaw-2795	367	5	,	,	PUNCT
taxlaw-2795	367	6	would	would	AUX
taxlaw-2795	367	7	be	be	AUX
taxlaw-2795	367	8	based	base	VERB
taxlaw-2795	367	9	on	on	ADP
taxlaw-2795	367	10	the	the	DET
taxlaw-2795	367	11	notion	notion	NOUN
taxlaw-2795	367	12	that	that	SCONJ
taxlaw-2795	367	13	a	a	DET
taxlaw-2795	367	14	change	change	NOUN
taxlaw-2795	367	15	to	to	ADP
taxlaw-2795	367	16	positive	positive	ADJ
taxlaw-2795	367	17	law	law	NOUN
taxlaw-2795	367	18	is	be	AUX
taxlaw-2795	367	19	a	a	DET
taxlaw-2795	367	20	different	different	ADJ
taxlaw-2795	367	21	kind	kind	NOUN
taxlaw-2795	367	22	of	of	ADP
taxlaw-2795	367	23	thing	thing	NOUN
taxlaw-2795	367	24	from	from	ADP
taxlaw-2795	367	25	a	a	DET
taxlaw-2795	367	26	new	new	ADJ
taxlaw-2795	367	27	interpretation	interpretation	NOUN
taxlaw-2795	367	28	of	of	ADP
taxlaw-2795	367	29	existing	exist	VERB
taxlaw-2795	367	30	law	law	NOUN
taxlaw-2795	367	31	.	.	PUNCT
taxlaw-2795	368	1	if	if	SCONJ
taxlaw-2795	368	2	one	one	PRON
taxlaw-2795	368	3	is	be	AUX
taxlaw-2795	368	4	prepared	prepared	ADJ
taxlaw-2795	368	5	to	to	PART
taxlaw-2795	368	6	make	make	VERB
taxlaw-2795	368	7	that	that	DET
taxlaw-2795	368	8	distinction	distinction	NOUN
taxlaw-2795	368	9	,	,	PUNCT
taxlaw-2795	368	10	then	then	ADV
taxlaw-2795	368	11	one	one	PRON
taxlaw-2795	368	12	may	may	AUX
taxlaw-2795	368	13	consistently	consistently	ADV
taxlaw-2795	368	14	go	go	VERB
taxlaw-2795	368	15	on	on	ADP
taxlaw-2795	368	16	to	to	PART
taxlaw-2795	368	17	view	view	VERB
taxlaw-2795	368	18	the	the	DET
taxlaw-2795	368	19	change	change	NOUN
taxlaw-2795	368	20	from	from	ADP
taxlaw-2795	368	21	the	the	DET
taxlaw-2795	368	22	preto	preto	NOUN
taxlaw-2795	368	23	the	the	DET
taxlaw-2795	368	24	post	post	ADJ
taxlaw-2795	368	25	-	-	ADJ
taxlaw-2795	368	26	enactment	enactment	ADJ
taxlaw-2795	368	27	regime	regime	NOUN
taxlaw-2795	368	28	as	as	ADP
taxlaw-2795	368	29	intrinsic	intrinsic	ADJ
taxlaw-2795	368	30	to	to	ADP
taxlaw-2795	368	31	a	a	DET
taxlaw-2795	368	32	legal	legal	ADJ
taxlaw-2795	368	33	transition	transition	NOUN
taxlaw-2795	368	34	,	,	PUNCT
taxlaw-2795	368	35	and	and	CCONJ
taxlaw-2795	368	36	therefore	therefore	ADV
taxlaw-2795	368	37	to	to	PART
taxlaw-2795	368	38	view	view	VERB
taxlaw-2795	368	39	transition	transition	NOUN
taxlaw-2795	368	40	rules	rule	NOUN
taxlaw-2795	368	41	as	as	ADP
taxlaw-2795	368	42	applying	apply	VERB
taxlaw-2795	368	43	only	only	ADV
taxlaw-2795	368	44	when	when	SCONJ
taxlaw-2795	368	45	an	an	DET
taxlaw-2795	368	46	exception	exception	NOUN
taxlaw-2795	368	47	is	be	AUX
taxlaw-2795	368	48	made	make	VERB
taxlaw-2795	368	49	to	to	ADP
taxlaw-2795	368	50	the	the	DET
taxlaw-2795	368	51	general	general	ADJ
taxlaw-2795	368	52	rule	rule	NOUN
taxlaw-2795	368	53	of	of	ADP
taxlaw-2795	368	54	date	date	NOUN
taxlaw-2795	368	55	-	-	PUNCT
taxlaw-2795	368	56	of	of	ADP
taxlaw-2795	368	57	-	-	PUNCT
taxlaw-2795	368	58	enactment	enactment	NOUN
taxlaw-2795	368	59	effectiveness	effectiveness	NOUN
taxlaw-2795	368	60	.	.	PUNCT
taxlaw-2795	369	1	71	71	NUM
taxlaw-2795	369	2	.	.	PUNCT
taxlaw-2795	370	1	u.s	u.s	PROPN
taxlaw-2795	370	2	.	.	PROPN
taxlaw-2795	370	3	const	const	PROPN
taxlaw-2795	370	4	.	.	PROPN
taxlaw-2795	370	5	,	,	PUNCT
taxlaw-2795	370	6	art	art	NOUN
taxlaw-2795	370	7	.	.	PUNCT
taxlaw-2795	371	1	i	i	PRON
taxlaw-2795	371	2	,	,	PUNCT
taxlaw-2795	371	3	§	§	PROPN
taxlaw-2795	371	4	9	9	NUM
taxlaw-2795	371	5	,	,	PUNCT
taxlaw-2795	371	6	cl	cl	NOUN
taxlaw-2795	371	7	.	.	NOUN
taxlaw-2795	372	1	3	3	NUM
taxlaw-2795	372	2	.	.	X
taxlaw-2795	372	3	72	72	NUM
taxlaw-2795	372	4	.	.	PUNCT
taxlaw-2795	373	1	logue	logue	NOUN
taxlaw-2795	373	2	,	,	PUNCT
taxlaw-2795	373	3	legal	legal	ADJ
taxlaw-2795	373	4	transitions	transition	NOUN
taxlaw-2795	373	5	,	,	PUNCT
taxlaw-2795	373	6	supra	supra	PROPN
taxlaw-2795	373	7	note	note	NOUN
taxlaw-2795	373	8	3	3	NUM
taxlaw-2795	373	9	,	,	PUNCT
taxlaw-2795	373	10	at	at	ADP
taxlaw-2795	373	11	211	211	NUM
taxlaw-2795	373	12	;	;	PUNCT
taxlaw-2795	373	13	c.f	c.f	PROPN
taxlaw-2795	373	14	.	.	PROPN
taxlaw-2795	373	15	kaplow	kaplow	PROPN
taxlaw-2795	373	16	,	,	PUNCT
taxlaw-2795	373	17	economic	economic	ADJ
taxlaw-2795	373	18	analysis	analysis	NOUN
taxlaw-2795	373	19	,	,	PUNCT
taxlaw-2795	373	20	supra	supra	PROPN
taxlaw-2795	373	21	note	note	NOUN
taxlaw-2795	373	22	1	1	NUM
taxlaw-2795	373	23	,	,	PUNCT
taxlaw-2795	373	24	at	at	ADP
taxlaw-2795	373	25	524	524	NUM
taxlaw-2795	373	26	(	(	PUNCT
taxlaw-2795	373	27	discussing	discuss	VERB
taxlaw-2795	373	28	a	a	DET
taxlaw-2795	373	29	product	product	NOUN
taxlaw-2795	373	30	discovered	discover	VERB
taxlaw-2795	373	31	to	to	PART
taxlaw-2795	373	32	be	be	AUX
taxlaw-2795	373	33	unsafe	unsafe	ADJ
taxlaw-2795	373	34	on	on	ADP
taxlaw-2795	373	35	the	the	DET
taxlaw-2795	373	36	basis	basis	NOUN
taxlaw-2795	373	37	of	of	ADP
taxlaw-2795	373	38	new	new	ADJ
taxlaw-2795	373	39	scientific	scientific	ADJ
taxlaw-2795	373	40	evidence	evidence	NOUN
taxlaw-2795	373	41	)	)	PUNCT
taxlaw-2795	373	42	.	.	PUNCT
taxlaw-2795	374	1	2010	2010	NUM
taxlaw-2795	374	2	]	]	X
taxlaw-2795	374	3	legal	legal	ADJ
taxlaw-2795	374	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	374	5	's	's	PART
taxlaw-2795	374	6	141	141	NUM
taxlaw-2795	374	7	certain	certain	ADJ
taxlaw-2795	374	8	type	type	NOUN
taxlaw-2795	374	9	of	of	ADP
taxlaw-2795	374	10	harm.73	harm.73	NOUN
taxlaw-2795	374	11	in	in	ADP
taxlaw-2795	374	12	the	the	DET
taxlaw-2795	374	13	example	example	NOUN
taxlaw-2795	375	1	,	,	PUNCT
taxlaw-2795	375	2	he	he	PRON
taxlaw-2795	375	3	assumes	assume	VERB
taxlaw-2795	375	4	that	that	SCONJ
taxlaw-2795	375	5	an	an	DET
taxlaw-2795	375	6	underlying	underlie	VERB
taxlaw-2795	375	7	strict	strict	ADJ
taxlaw-2795	375	8	liability	liability	NOUN
taxlaw-2795	375	9	regime	regime	NOUN
taxlaw-2795	375	10	is	be	AUX
taxlaw-2795	375	11	in	in	ADP
taxlaw-2795	375	12	place	place	NOUN
taxlaw-2795	375	13	and	and	CCONJ
taxlaw-2795	375	14	does	do	AUX
taxlaw-2795	375	15	not	not	PART
taxlaw-2795	375	16	change.74	change.74	VERB
taxlaw-2795	375	17	he	he	PRON
taxlaw-2795	375	18	analyzes	analyze	VERB
taxlaw-2795	375	19	a	a	DET
taxlaw-2795	375	20	court	court	NOUN
taxlaw-2795	375	21	’s	’s	PART
taxlaw-2795	375	22	decision	decision	NOUN
taxlaw-2795	375	23	to	to	PART
taxlaw-2795	375	24	accept	accept	VERB
taxlaw-2795	375	25	the	the	DET
taxlaw-2795	375	26	new	new	ADJ
taxlaw-2795	375	27	causation	causation	NOUN
taxlaw-2795	375	28	theory	theory	NOUN
taxlaw-2795	375	29	for	for	ADP
taxlaw-2795	375	30	the	the	DET
taxlaw-2795	375	31	first	first	ADJ
taxlaw-2795	375	32	time	time	NOUN
taxlaw-2795	375	33	as	as	ADP
taxlaw-2795	375	34	a	a	DET
taxlaw-2795	375	35	legal	legal	ADJ
taxlaw-2795	375	36	transition	transition	NOUN
taxlaw-2795	375	37	because	because	SCONJ
taxlaw-2795	375	38	the	the	DET
taxlaw-2795	375	39	decision	decision	NOUN
taxlaw-2795	375	40	changes	change	VERB
taxlaw-2795	375	41	legal	legal	ADJ
taxlaw-2795	375	42	entitlements	entitlement	NOUN
taxlaw-2795	375	43	and	and	CCONJ
taxlaw-2795	375	44	the	the	DET
taxlaw-2795	375	45	change	change	NOUN
taxlaw-2795	375	46	was	be	AUX
taxlaw-2795	375	47	the	the	DET
taxlaw-2795	375	48	result	result	NOUN
taxlaw-2795	375	49	of	of	ADP
taxlaw-2795	375	50	a	a	DET
taxlaw-2795	375	51	governmental	governmental	ADJ
taxlaw-2795	375	52	action	action	NOUN
taxlaw-2795	375	53	to	to	PART
taxlaw-2795	375	54	accept	accept	VERB
taxlaw-2795	375	55	the	the	DET
taxlaw-2795	375	56	new	new	ADJ
taxlaw-2795	375	57	theory.75	theory.75	NOUN
taxlaw-2795	375	58	the	the	DET
taxlaw-2795	375	59	difficulty	difficulty	NOUN
taxlaw-2795	375	60	with	with	ADP
taxlaw-2795	375	61	this	this	DET
taxlaw-2795	375	62	analysis	analysis	NOUN
taxlaw-2795	375	63	is	be	AUX
taxlaw-2795	375	64	that	that	SCONJ
taxlaw-2795	375	65	the	the	DET
taxlaw-2795	375	66	change	change	NOUN
taxlaw-2795	375	67	to	to	ADP
taxlaw-2795	375	68	legal	legal	ADJ
taxlaw-2795	375	69	entitlements	entitlement	NOUN
taxlaw-2795	375	70	resulting	result	VERB
taxlaw-2795	375	71	from	from	ADP
taxlaw-2795	375	72	a	a	DET
taxlaw-2795	375	73	scientific	scientific	ADJ
taxlaw-2795	375	74	development	development	NOUN
taxlaw-2795	375	75	appears	appear	VERB
taxlaw-2795	375	76	to	to	PART
taxlaw-2795	375	77	be	be	AUX
taxlaw-2795	375	78	no	no	ADV
taxlaw-2795	375	79	different	different	ADJ
taxlaw-2795	375	80	from	from	ADP
taxlaw-2795	375	81	the	the	DET
taxlaw-2795	375	82	change	change	NOUN
taxlaw-2795	375	83	that	that	PRON
taxlaw-2795	375	84	such	such	DET
taxlaw-2795	375	85	a	a	DET
taxlaw-2795	375	86	development	development	NOUN
taxlaw-2795	375	87	brings	bring	VERB
taxlaw-2795	375	88	to	to	ADP
taxlaw-2795	375	89	the	the	DET
taxlaw-2795	375	90	market	market	NOUN
taxlaw-2795	375	91	value	value	NOUN
taxlaw-2795	375	92	of	of	ADP
taxlaw-2795	375	93	an	an	DET
taxlaw-2795	375	94	investment	investment	NOUN
taxlaw-2795	375	95	;	;	PUNCT
taxlaw-2795	375	96	only	only	ADV
taxlaw-2795	375	97	the	the	DET
taxlaw-2795	375	98	governmental	governmental	ADJ
taxlaw-2795	375	99	actor	actor	NOUN
taxlaw-2795	375	100	responsible	responsible	ADJ
taxlaw-2795	375	101	for	for	ADP
taxlaw-2795	375	102	enforcing	enforce	VERB
taxlaw-2795	375	103	it	it	PRON
taxlaw-2795	375	104	differs	differ	VERB
taxlaw-2795	375	105	.	.	PUNCT
taxlaw-2795	376	1	suppose	suppose	VERB
taxlaw-2795	376	2	a	a	PRON
taxlaw-2795	376	3	owns	own	VERB
taxlaw-2795	376	4	a	a	DET
taxlaw-2795	376	5	copper	copper	NOUN
taxlaw-2795	376	6	mine	mine	NOUN
taxlaw-2795	376	7	and	and	CCONJ
taxlaw-2795	376	8	it	it	PRON
taxlaw-2795	376	9	is	be	AUX
taxlaw-2795	376	10	discovered	discover	VERB
taxlaw-2795	376	11	that	that	SCONJ
taxlaw-2795	376	12	copper	copper	NOUN
taxlaw-2795	376	13	is	be	AUX
taxlaw-2795	376	14	particularly	particularly	ADV
taxlaw-2795	376	15	useful	useful	ADJ
taxlaw-2795	376	16	in	in	ADP
taxlaw-2795	376	17	a	a	DET
taxlaw-2795	376	18	new	new	ADJ
taxlaw-2795	376	19	computer	computer	NOUN
taxlaw-2795	376	20	chip	chip	NOUN
taxlaw-2795	376	21	manufacturing	manufacturing	NOUN
taxlaw-2795	376	22	process	process	NOUN
taxlaw-2795	376	23	.	.	PUNCT
taxlaw-2795	377	1	the	the	DET
taxlaw-2795	377	2	value	value	NOUN
taxlaw-2795	377	3	of	of	ADP
taxlaw-2795	377	4	a	a	DET
taxlaw-2795	377	5	’s	’s	ADJ
taxlaw-2795	377	6	entitlement	entitlement	NOUN
taxlaw-2795	377	7	increases	increase	VERB
taxlaw-2795	377	8	dramatically	dramatically	ADV
taxlaw-2795	377	9	because	because	SCONJ
taxlaw-2795	377	10	the	the	DET
taxlaw-2795	377	11	price	price	NOUN
taxlaw-2795	377	12	of	of	ADP
taxlaw-2795	377	13	copper	copper	NOUN
taxlaw-2795	377	14	has	have	AUX
taxlaw-2795	377	15	risen	rise	VERB
taxlaw-2795	377	16	.	.	PUNCT
taxlaw-2795	378	1	but	but	CCONJ
taxlaw-2795	378	2	this	this	DET
taxlaw-2795	378	3	value	value	NOUN
taxlaw-2795	378	4	will	will	AUX
taxlaw-2795	378	5	be	be	AUX
taxlaw-2795	378	6	accorded	accord	VERB
taxlaw-2795	378	7	to	to	ADP
taxlaw-2795	378	8	a	a	DET
taxlaw-2795	378	9	only	only	ADJ
taxlaw-2795	378	10	on	on	ADP
taxlaw-2795	378	11	the	the	DET
taxlaw-2795	378	12	assumption	assumption	NOUN
taxlaw-2795	378	13	that	that	SCONJ
taxlaw-2795	378	14	the	the	DET
taxlaw-2795	378	15	legal	legal	ADJ
taxlaw-2795	378	16	system	system	NOUN
taxlaw-2795	378	17	will	will	AUX
taxlaw-2795	378	18	continue	continue	VERB
taxlaw-2795	378	19	to	to	PART
taxlaw-2795	378	20	protect	protect	VERB
taxlaw-2795	378	21	a	a	DET
taxlaw-2795	378	22	’s	’s	ADJ
taxlaw-2795	378	23	property	property	NOUN
taxlaw-2795	378	24	rights	right	NOUN
taxlaw-2795	378	25	in	in	ADP
taxlaw-2795	378	26	the	the	DET
taxlaw-2795	378	27	mine	mine	NOUN
taxlaw-2795	378	28	.	.	PUNCT
taxlaw-2795	379	1	the	the	DET
taxlaw-2795	379	2	difference	difference	NOUN
taxlaw-2795	379	3	between	between	ADP
taxlaw-2795	379	4	this	this	DET
taxlaw-2795	379	5	case	case	NOUN
taxlaw-2795	379	6	and	and	CCONJ
taxlaw-2795	379	7	the	the	DET
taxlaw-2795	379	8	products	product	NOUN
taxlaw-2795	379	9	liability	liability	NOUN
taxlaw-2795	379	10	case	case	NOUN
taxlaw-2795	379	11	is	be	AUX
taxlaw-2795	379	12	only	only	ADV
taxlaw-2795	379	13	the	the	DET
taxlaw-2795	379	14	operative	operative	ADJ
taxlaw-2795	379	15	legal	legal	ADJ
taxlaw-2795	379	16	regime	regime	NOUN
taxlaw-2795	379	17	—	—	PUNCT
taxlaw-2795	379	18	property	property	NOUN
taxlaw-2795	379	19	rights	right	NOUN
taxlaw-2795	379	20	in	in	ADP
taxlaw-2795	379	21	one	one	NUM
taxlaw-2795	379	22	,	,	PUNCT
taxlaw-2795	379	23	and	and	CCONJ
taxlaw-2795	379	24	tort	tort	NOUN
taxlaw-2795	379	25	in	in	ADP
taxlaw-2795	379	26	the	the	DET
taxlaw-2795	379	27	other	other	ADJ
taxlaw-2795	379	28	.	.	PUNCT
taxlaw-2795	380	1	in	in	ADP
taxlaw-2795	380	2	each	each	DET
taxlaw-2795	380	3	case	case	NOUN
taxlaw-2795	380	4	,	,	PUNCT
taxlaw-2795	380	5	the	the	DET
taxlaw-2795	380	6	legal	legal	ADJ
taxlaw-2795	380	7	regime	regime	NOUN
taxlaw-2795	380	8	continues	continue	VERB
taxlaw-2795	380	9	to	to	PART
taxlaw-2795	380	10	do	do	VERB
taxlaw-2795	380	11	what	what	PRON
taxlaw-2795	380	12	it	it	PRON
taxlaw-2795	380	13	always	always	ADV
taxlaw-2795	380	14	did	do	VERB
taxlaw-2795	380	15	,	,	PUNCT
taxlaw-2795	380	16	which	which	PRON
taxlaw-2795	380	17	is	be	AUX
taxlaw-2795	380	18	to	to	PART
taxlaw-2795	380	19	assign	assign	VERB
taxlaw-2795	380	20	legal	legal	ADJ
taxlaw-2795	380	21	entitlements	entitlement	NOUN
taxlaw-2795	380	22	and	and	CCONJ
taxlaw-2795	380	23	obligations	obligation	NOUN
taxlaw-2795	380	24	according	accord	VERB
taxlaw-2795	380	25	to	to	ADP
taxlaw-2795	380	26	an	an	DET
taxlaw-2795	380	27	unchanged	unchanged	ADJ
taxlaw-2795	380	28	set	set	NOUN
taxlaw-2795	380	29	of	of	ADP
taxlaw-2795	380	30	rules	rule	NOUN
taxlaw-2795	380	31	.	.	PUNCT
taxlaw-2795	381	1	unless	unless	SCONJ
taxlaw-2795	381	2	one	one	NUM
taxlaw-2795	381	3	is	be	AUX
taxlaw-2795	381	4	prepared	prepared	ADJ
taxlaw-2795	381	5	to	to	PART
taxlaw-2795	381	6	say	say	VERB
taxlaw-2795	381	7	that	that	SCONJ
taxlaw-2795	381	8	the	the	DET
taxlaw-2795	381	9	discovery	discovery	NOUN
taxlaw-2795	381	10	of	of	ADP
taxlaw-2795	381	11	the	the	DET
taxlaw-2795	381	12	new	new	ADJ
taxlaw-2795	381	13	use	use	NOUN
taxlaw-2795	381	14	for	for	ADP
taxlaw-2795	381	15	copper	copper	NOUN
taxlaw-2795	381	16	creates	create	VERB
taxlaw-2795	381	17	a	a	DET
taxlaw-2795	381	18	new	new	ADJ
taxlaw-2795	381	19	entitlement	entitlement	NOUN
taxlaw-2795	381	20	rule	rule	NOUN
taxlaw-2795	381	21	,	,	PUNCT
taxlaw-2795	381	22	it	it	PRON
taxlaw-2795	381	23	appears	appear	VERB
taxlaw-2795	381	24	one	one	PRON
taxlaw-2795	381	25	can	can	AUX
taxlaw-2795	381	26	not	not	PART
taxlaw-2795	381	27	say	say	VERB
taxlaw-2795	381	28	that	that	SCONJ
taxlaw-2795	381	29	the	the	DET
taxlaw-2795	381	30	new	new	ADJ
taxlaw-2795	381	31	theory	theory	NOUN
taxlaw-2795	381	32	of	of	ADP
taxlaw-2795	381	33	causation	causation	NOUN
taxlaw-2795	381	34	in	in	ADP
taxlaw-2795	381	35	tort	tort	NOUN
taxlaw-2795	381	36	does	do	VERB
taxlaw-2795	381	37	either	either	ADV
taxlaw-2795	381	38	.	.	PUNCT
taxlaw-2795	382	1	iv	iv	X
taxlaw-2795	382	2	.	.	PUNCT
taxlaw-2795	383	1	criticism	criticism	NOUN
taxlaw-2795	383	2	with	with	ADP
taxlaw-2795	383	3	a	a	DET
taxlaw-2795	383	4	more	more	ADV
taxlaw-2795	383	5	precise	precise	ADJ
taxlaw-2795	383	6	definition	definition	NOUN
taxlaw-2795	383	7	in	in	ADP
taxlaw-2795	383	8	hand	hand	NOUN
taxlaw-2795	383	9	of	of	ADP
taxlaw-2795	383	10	the	the	DET
taxlaw-2795	383	11	concept	concept	NOUN
taxlaw-2795	383	12	of	of	ADP
taxlaw-2795	383	13	a	a	DET
taxlaw-2795	383	14	legal	legal	ADJ
taxlaw-2795	383	15	transition	transition	NOUN
taxlaw-2795	383	16	as	as	SCONJ
taxlaw-2795	383	17	it	it	PRON
taxlaw-2795	383	18	is	be	AUX
taxlaw-2795	383	19	understood	understand	VERB
taxlaw-2795	383	20	by	by	ADP
taxlaw-2795	383	21	scholars	scholar	NOUN
taxlaw-2795	383	22	under	under	ADP
taxlaw-2795	383	23	the	the	DET
taxlaw-2795	383	24	new	new	ADJ
taxlaw-2795	383	25	view	view	NOUN
taxlaw-2795	383	26	,	,	PUNCT
taxlaw-2795	383	27	it	it	PRON
taxlaw-2795	383	28	becomes	become	VERB
taxlaw-2795	383	29	possible	possible	ADJ
taxlaw-2795	383	30	to	to	PART
taxlaw-2795	383	31	evaluate	evaluate	VERB
taxlaw-2795	383	32	the	the	DET
taxlaw-2795	383	33	view	view	NOUN
taxlaw-2795	383	34	more	more	ADV
taxlaw-2795	383	35	directly	directly	ADV
taxlaw-2795	383	36	.	.	PUNCT
taxlaw-2795	384	1	in	in	ADP
taxlaw-2795	384	2	this	this	DET
taxlaw-2795	384	3	part	part	NOUN
taxlaw-2795	384	4	i	i	PRON
taxlaw-2795	384	5	examine	examine	VERB
taxlaw-2795	384	6	two	two	NUM
taxlaw-2795	384	7	of	of	ADP
taxlaw-2795	384	8	its	its	PRON
taxlaw-2795	384	9	aspects	aspect	NOUN
taxlaw-2795	384	10	:	:	PUNCT
taxlaw-2795	384	11	first	first	ADV
taxlaw-2795	384	12	,	,	PUNCT
taxlaw-2795	384	13	the	the	DET
taxlaw-2795	384	14	claim	claim	NOUN
taxlaw-2795	384	15	that	that	SCONJ
taxlaw-2795	384	16	legal	legal	ADJ
taxlaw-2795	384	17	transitions	transition	NOUN
taxlaw-2795	384	18	are	be	AUX
taxlaw-2795	384	19	closely	closely	ADV
taxlaw-2795	384	20	akin	akin	ADJ
taxlaw-2795	384	21	to	to	ADP
taxlaw-2795	384	22	factual	factual	ADJ
taxlaw-2795	384	23	or	or	CCONJ
taxlaw-2795	384	24	market	market	NOUN
taxlaw-2795	384	25	changes	change	NOUN
taxlaw-2795	384	26	,	,	PUNCT
taxlaw-2795	384	27	and	and	CCONJ
taxlaw-2795	384	28	second	second	ADJ
taxlaw-2795	384	29	,	,	PUNCT
taxlaw-2795	384	30	the	the	DET
taxlaw-2795	384	31	tacit	tacit	ADJ
taxlaw-2795	384	32	assumption	assumption	NOUN
taxlaw-2795	384	33	that	that	SCONJ
taxlaw-2795	384	34	legal	legal	ADJ
taxlaw-2795	384	35	transition	transition	NOUN
taxlaw-2795	384	36	norms	norm	NOUN
taxlaw-2795	384	37	can	can	AUX
taxlaw-2795	384	38	be	be	AUX
taxlaw-2795	384	39	evaluated	evaluate	VERB
taxlaw-2795	384	40	apart	apart	ADV
taxlaw-2795	384	41	from	from	ADP
taxlaw-2795	384	42	certain	certain	ADJ
taxlaw-2795	384	43	questions	question	NOUN
taxlaw-2795	384	44	of	of	ADP
taxlaw-2795	384	45	political	political	ADJ
taxlaw-2795	384	46	legitimacy	legitimacy	NOUN
taxlaw-2795	384	47	and	and	CCONJ
taxlaw-2795	384	48	authority	authority	NOUN
taxlaw-2795	384	49	.	.	PUNCT
taxlaw-2795	385	1	the	the	DET
taxlaw-2795	385	2	arguments	argument	NOUN
taxlaw-2795	385	3	made	make	VERB
taxlaw-2795	385	4	in	in	ADP
taxlaw-2795	385	5	this	this	DET
taxlaw-2795	385	6	part	part	NOUN
taxlaw-2795	385	7	give	give	VERB
taxlaw-2795	385	8	rise	rise	NOUN
taxlaw-2795	385	9	to	to	ADP
taxlaw-2795	385	10	a	a	DET
taxlaw-2795	385	11	third	third	ADJ
taxlaw-2795	385	12	set	set	NOUN
taxlaw-2795	385	13	of	of	ADP
taxlaw-2795	385	14	questions	question	NOUN
taxlaw-2795	385	15	that	that	PRON
taxlaw-2795	385	16	i	i	PRON
taxlaw-2795	385	17	take	take	VERB
taxlaw-2795	385	18	up	up	ADP
taxlaw-2795	385	19	in	in	ADP
taxlaw-2795	385	20	part	part	NOUN
taxlaw-2795	385	21	v	v	NOUN
taxlaw-2795	385	22	:	:	PUNCT
taxlaw-2795	385	23	whether	whether	SCONJ
taxlaw-2795	385	24	the	the	DET
taxlaw-2795	385	25	new	new	ADJ
taxlaw-2795	385	26	view	view	NOUN
taxlaw-2795	385	27	in	in	ADP
taxlaw-2795	385	28	fact	fact	NOUN
taxlaw-2795	385	29	has	have	VERB
taxlaw-2795	385	30	much	much	ADJ
taxlaw-2795	385	31	to	to	PART
taxlaw-2795	385	32	say	say	VERB
taxlaw-2795	385	33	about	about	ADP
taxlaw-2795	385	34	legal	legal	ADJ
taxlaw-2795	385	35	transitions	transition	NOUN
taxlaw-2795	385	36	that	that	PRON
taxlaw-2795	385	37	has	have	AUX
taxlaw-2795	385	38	not	not	PART
taxlaw-2795	385	39	already	already	ADV
taxlaw-2795	385	40	been	be	AUX
taxlaw-2795	385	41	said	say	VERB
taxlaw-2795	385	42	before	before	ADV
taxlaw-2795	385	43	.	.	PUNCT
taxlaw-2795	386	1	the	the	DET
taxlaw-2795	386	2	sequence	sequence	NOUN
taxlaw-2795	386	3	of	of	ADP
taxlaw-2795	386	4	the	the	DET
taxlaw-2795	386	5	discussion	discussion	NOUN
taxlaw-2795	386	6	is	be	AUX
taxlaw-2795	386	7	intended	intend	VERB
taxlaw-2795	386	8	to	to	PART
taxlaw-2795	386	9	be	be	AUX
taxlaw-2795	386	10	progressive	progressive	ADJ
taxlaw-2795	386	11	.	.	PUNCT
taxlaw-2795	387	1	the	the	DET
taxlaw-2795	387	2	second	second	ADJ
taxlaw-2795	387	3	argument	argument	NOUN
taxlaw-2795	387	4	developed	develop	VERB
taxlaw-2795	387	5	in	in	ADP
taxlaw-2795	387	6	this	this	DET
taxlaw-2795	387	7	part	part	NOUN
taxlaw-2795	387	8	builds	build	VERB
taxlaw-2795	387	9	on	on	ADP
taxlaw-2795	387	10	the	the	DET
taxlaw-2795	387	11	first	first	ADJ
taxlaw-2795	387	12	,	,	PUNCT
taxlaw-2795	387	13	while	while	SCONJ
taxlaw-2795	387	14	the	the	DET
taxlaw-2795	387	15	analysis	analysis	NOUN
taxlaw-2795	387	16	of	of	ADP
taxlaw-2795	387	17	part	part	NOUN
taxlaw-2795	387	18	v	v	NOUN
taxlaw-2795	387	19	follows	follow	VERB
taxlaw-2795	387	20	naturally	naturally	ADV
taxlaw-2795	387	21	from	from	ADP
taxlaw-2795	387	22	the	the	DET
taxlaw-2795	387	23	considerations	consideration	NOUN
taxlaw-2795	387	24	discussed	discuss	VERB
taxlaw-2795	387	25	in	in	ADP
taxlaw-2795	387	26	this	this	DET
taxlaw-2795	387	27	part	part	NOUN
taxlaw-2795	387	28	.	.	PUNCT
taxlaw-2795	388	1	once	once	SCONJ
taxlaw-2795	388	2	it	it	PRON
taxlaw-2795	388	3	becomes	become	VERB
taxlaw-2795	388	4	clear	clear	ADJ
taxlaw-2795	388	5	that	that	SCONJ
taxlaw-2795	388	6	legal	legal	ADJ
taxlaw-2795	388	7	transitions	transition	NOUN
taxlaw-2795	388	8	are	be	AUX
taxlaw-2795	388	9	not	not	PART
taxlaw-2795	388	10	closely	closely	ADV
taxlaw-2795	388	11	akin	akin	ADJ
taxlaw-2795	388	12	to	to	ADP
taxlaw-2795	388	13	factual	factual	ADJ
taxlaw-2795	388	14	changes	change	NOUN
taxlaw-2795	388	15	,	,	PUNCT
taxlaw-2795	388	16	it	it	PRON
taxlaw-2795	388	17	becomes	become	VERB
taxlaw-2795	388	18	incumbent	incumbent	ADJ
taxlaw-2795	388	19	on	on	ADP
taxlaw-2795	388	20	new	new	ADJ
taxlaw-2795	388	21	view	view	NOUN
taxlaw-2795	388	22	theorists	theorist	NOUN
taxlaw-2795	388	23	to	to	PART
taxlaw-2795	388	24	offer	offer	VERB
taxlaw-2795	388	25	a	a	DET
taxlaw-2795	388	26	defense	defense	NOUN
taxlaw-2795	388	27	of	of	ADP
taxlaw-2795	388	28	73	73	NUM
taxlaw-2795	388	29	.	.	PUNCT
taxlaw-2795	389	1	logue	logue	NOUN
taxlaw-2795	389	2	,	,	PUNCT
taxlaw-2795	389	3	legal	legal	ADJ
taxlaw-2795	389	4	transitions	transition	NOUN
taxlaw-2795	389	5	,	,	PUNCT
taxlaw-2795	389	6	supra	supra	PROPN
taxlaw-2795	389	7	note	note	NOUN
taxlaw-2795	389	8	3	3	NUM
taxlaw-2795	389	9	,	,	PUNCT
taxlaw-2795	389	10	at	at	ADP
taxlaw-2795	389	11	239–41	239–41	NUM
taxlaw-2795	389	12	.	.	PUNCT
taxlaw-2795	390	1	74	74	NUM
taxlaw-2795	390	2	.	.	PUNCT
taxlaw-2795	391	1	i	i	PRON
taxlaw-2795	391	2	d.	d.	PROPN
taxlaw-2795	391	3	75	75	NUM
taxlaw-2795	391	4	.	.	PUNCT
taxlaw-2795	392	1	i	i	PRON
taxlaw-2795	392	2	d.	d.	PROPN
taxlaw-2795	392	3	at	at	ADP
taxlaw-2795	392	4	239–40	239–40	NUM
taxlaw-2795	392	5	.	.	PUNCT
taxlaw-2795	393	1	142	142	NUM
taxlaw-2795	393	2	columbia	columbia	PROPN
taxlaw-2795	393	3	jour'al	jour'al	PROPN
taxlaw-2795	393	4	of	of	ADP
taxlaw-2795	393	5	tax	tax	NOUN
taxlaw-2795	393	6	law	law	NOUN
taxlaw-2795	393	7	[	[	X
taxlaw-2795	393	8	vol	vol	NOUN
taxlaw-2795	393	9	.	.	PUNCT
taxlaw-2795	393	10	1:120	1:120	NUM
taxlaw-2795	393	11	the	the	DET
taxlaw-2795	393	12	new	new	ADJ
taxlaw-2795	393	13	view	view	NOUN
taxlaw-2795	393	14	that	that	PRON
taxlaw-2795	393	15	does	do	AUX
taxlaw-2795	393	16	not	not	PART
taxlaw-2795	393	17	depend	depend	VERB
taxlaw-2795	393	18	on	on	ADP
taxlaw-2795	393	19	the	the	DET
taxlaw-2795	393	20	analogy	analogy	NOUN
taxlaw-2795	393	21	.	.	PUNCT
taxlaw-2795	394	1	when	when	SCONJ
taxlaw-2795	394	2	that	that	DET
taxlaw-2795	394	3	defense	defense	NOUN
taxlaw-2795	394	4	fails	fail	VERB
taxlaw-2795	394	5	,	,	PUNCT
taxlaw-2795	394	6	the	the	DET
taxlaw-2795	394	7	doubt	doubt	NOUN
taxlaw-2795	394	8	of	of	ADP
taxlaw-2795	394	9	the	the	DET
taxlaw-2795	394	10	extent	extent	NOUN
taxlaw-2795	394	11	to	to	PART
taxlaw-2795	394	12	which	which	PRON
taxlaw-2795	394	13	the	the	DET
taxlaw-2795	394	14	new	new	ADJ
taxlaw-2795	394	15	literature	literature	NOUN
taxlaw-2795	394	16	has	have	AUX
taxlaw-2795	394	17	made	make	VERB
taxlaw-2795	394	18	significant	significant	ADJ
taxlaw-2795	394	19	contributions	contribution	NOUN
taxlaw-2795	394	20	to	to	ADP
taxlaw-2795	394	21	our	our	PRON
taxlaw-2795	394	22	understanding	understanding	NOUN
taxlaw-2795	394	23	of	of	ADP
taxlaw-2795	394	24	legal	legal	ADJ
taxlaw-2795	394	25	transitions	transition	NOUN
taxlaw-2795	394	26	becomes	become	VERB
taxlaw-2795	394	27	salient	salient	NOUN
taxlaw-2795	394	28	.	.	PUNCT
taxlaw-2795	395	1	a.	a.	NOUN
taxlaw-2795	395	2	analogy	analogy	NOUN
taxlaw-2795	395	3	of	of	ADP
taxlaw-2795	395	4	legal	legal	ADJ
taxlaw-2795	395	5	transitions	transition	NOUN
taxlaw-2795	395	6	to	to	ADP
taxlaw-2795	395	7	factual	factual	ADJ
taxlaw-2795	395	8	developments	development	NOUN
taxlaw-2795	395	9	i	i	PRON
taxlaw-2795	395	10	have	have	AUX
taxlaw-2795	395	11	previously	previously	ADV
taxlaw-2795	395	12	noted	note	VERB
taxlaw-2795	395	13	that	that	SCONJ
taxlaw-2795	395	14	scholars	scholar	NOUN
taxlaw-2795	395	15	in	in	ADP
taxlaw-2795	395	16	the	the	DET
taxlaw-2795	395	17	legal	legal	ADJ
taxlaw-2795	395	18	transitions	transition	NOUN
taxlaw-2795	395	19	area	area	NOUN
taxlaw-2795	395	20	have	have	AUX
taxlaw-2795	395	21	relied	rely	VERB
taxlaw-2795	395	22	on	on	ADP
taxlaw-2795	395	23	the	the	DET
taxlaw-2795	395	24	analogy	analogy	NOUN
taxlaw-2795	395	25	between	between	ADP
taxlaw-2795	395	26	legal	legal	ADJ
taxlaw-2795	395	27	and	and	CCONJ
taxlaw-2795	395	28	factual	factual	ADJ
taxlaw-2795	395	29	change	change	NOUN
taxlaw-2795	395	30	to	to	PART
taxlaw-2795	395	31	support	support	VERB
taxlaw-2795	395	32	a	a	DET
taxlaw-2795	395	33	norm	norm	NOUN
taxlaw-2795	395	34	of	of	ADP
taxlaw-2795	395	35	enactment	enactment	NOUN
taxlaw-2795	395	36	date	date	NOUN
taxlaw-2795	395	37	effectiveness	effectiveness	NOUN
taxlaw-2795	395	38	.	.	PUNCT
taxlaw-2795	396	1	kaplow	kaplow	NOUN
taxlaw-2795	396	2	offers	offer	VERB
taxlaw-2795	396	3	perhaps	perhaps	ADV
taxlaw-2795	396	4	the	the	DET
taxlaw-2795	396	5	clearest	clear	ADJ
taxlaw-2795	396	6	statement	statement	NOUN
taxlaw-2795	396	7	of	of	ADP
taxlaw-2795	396	8	the	the	DET
taxlaw-2795	396	9	analogy	analogy	NOUN
taxlaw-2795	396	10	:	:	PUNCT
taxlaw-2795	397	1	[	[	X
taxlaw-2795	397	2	w]here	w]here	NOUN
taxlaw-2795	397	3	the	the	DET
taxlaw-2795	397	4	focus	focus	NOUN
taxlaw-2795	397	5	is	be	AUX
taxlaw-2795	397	6	on	on	ADP
taxlaw-2795	397	7	private	private	ADJ
taxlaw-2795	397	8	actors	actor	NOUN
taxlaw-2795	397	9	and	and	CCONJ
taxlaw-2795	397	10	government	government	NOUN
taxlaw-2795	397	11	substantive	substantive	ADJ
taxlaw-2795	397	12	policy	policy	NOUN
taxlaw-2795	397	13	is	be	AUX
taxlaw-2795	397	14	taken	take	VERB
taxlaw-2795	397	15	to	to	PART
taxlaw-2795	397	16	be	be	AUX
taxlaw-2795	397	17	optimal	optimal	ADJ
taxlaw-2795	397	18	,	,	PUNCT
taxlaw-2795	397	19	governmentcreated	governmentcreate	VERB
taxlaw-2795	397	20	risk	risk	NOUN
taxlaw-2795	397	21	and	and	CCONJ
taxlaw-2795	397	22	risk	risk	NOUN
taxlaw-2795	397	23	due	due	ADP
taxlaw-2795	397	24	to	to	ADP
taxlaw-2795	397	25	market	market	NOUN
taxlaw-2795	397	26	or	or	CCONJ
taxlaw-2795	397	27	natural	natural	ADJ
taxlaw-2795	397	28	forces	force	NOUN
taxlaw-2795	397	29	,	,	PUNCT
taxlaw-2795	397	30	as	as	ADV
taxlaw-2795	397	31	well	well	ADV
taxlaw-2795	397	32	as	as	ADP
taxlaw-2795	397	33	government	government	NOUN
taxlaw-2795	397	34	mitigation	mitigation	NOUN
taxlaw-2795	397	35	of	of	ADP
taxlaw-2795	397	36	such	such	ADJ
taxlaw-2795	397	37	risk	risk	NOUN
taxlaw-2795	397	38	,	,	PUNCT
taxlaw-2795	397	39	are	be	AUX
taxlaw-2795	397	40	almost	almost	ADV
taxlaw-2795	397	41	precisely	precisely	ADV
taxlaw-2795	397	42	analogous	analogous	ADJ
taxlaw-2795	397	43	.	.	PUNCT
taxlaw-2795	398	1	to	to	ADP
taxlaw-2795	398	2	private	private	ADJ
taxlaw-2795	398	3	parties	party	NOUN
taxlaw-2795	398	4	,	,	PUNCT
taxlaw-2795	398	5	gains	gain	NOUN
taxlaw-2795	398	6	are	be	AUX
taxlaw-2795	398	7	gains	gain	NOUN
taxlaw-2795	398	8	,	,	PUNCT
taxlaw-2795	398	9	losses	loss	NOUN
taxlaw-2795	398	10	are	be	AUX
taxlaw-2795	398	11	losses	loss	NOUN
taxlaw-2795	398	12	,	,	PUNCT
taxlaw-2795	398	13	and	and	CCONJ
taxlaw-2795	398	14	taxation	taxation	NOUN
taxlaw-2795	398	15	and	and	CCONJ
taxlaw-2795	398	16	compensation	compensation	NOUN
taxlaw-2795	398	17	of	of	ADP
taxlaw-2795	398	18	gains	gain	NOUN
taxlaw-2795	398	19	and	and	CCONJ
taxlaw-2795	398	20	losses	loss	NOUN
taxlaw-2795	398	21	have	have	VERB
taxlaw-2795	398	22	the	the	DET
taxlaw-2795	398	23	same	same	ADJ
taxlaw-2795	398	24	cost	cost	NOUN
taxlaw-2795	398	25	or	or	CCONJ
taxlaw-2795	398	26	benefit	benefit	NOUN
taxlaw-2795	398	27	regardless	regardless	ADV
taxlaw-2795	398	28	of	of	ADP
taxlaw-2795	398	29	the	the	DET
taxlaw-2795	398	30	original	original	ADJ
taxlaw-2795	398	31	source	source	NOUN
taxlaw-2795	398	32	of	of	ADP
taxlaw-2795	398	33	the	the	DET
taxlaw-2795	398	34	effects	effect	NOUN
taxlaw-2795	398	35	being	be	AUX
taxlaw-2795	398	36	mitigated	mitigate	VERB
taxlaw-2795	398	37	.	.	PUNCT
taxlaw-2795	399	1	likewise	likewise	ADV
taxlaw-2795	399	2	,	,	PUNCT
taxlaw-2795	399	3	market	market	NOUN
taxlaw-2795	399	4	relief	relief	NOUN
taxlaw-2795	399	5	for	for	ADP
taxlaw-2795	399	6	risk	risk	NOUN
taxlaw-2795	399	7	—	—	PUNCT
taxlaw-2795	399	8	whether	whether	SCONJ
taxlaw-2795	399	9	through	through	ADP
taxlaw-2795	399	10	explicit	explicit	ADJ
taxlaw-2795	399	11	insurance	insurance	NOUN
taxlaw-2795	399	12	arrangements	arrangement	NOUN
taxlaw-2795	399	13	or	or	CCONJ
taxlaw-2795	399	14	implicitly	implicitly	ADV
taxlaw-2795	399	15	,	,	PUNCT
taxlaw-2795	399	16	such	such	ADJ
taxlaw-2795	399	17	as	as	ADP
taxlaw-2795	399	18	through	through	ADP
taxlaw-2795	399	19	diversified	diversified	ADJ
taxlaw-2795	399	20	financial	financial	ADJ
taxlaw-2795	399	21	ownership	ownership	NOUN
taxlaw-2795	399	22	—	—	PUNCT
taxlaw-2795	399	23	is	be	AUX
taxlaw-2795	399	24	in	in	ADP
taxlaw-2795	399	25	principle	principle	NOUN
taxlaw-2795	399	26	equally	equally	ADV
taxlaw-2795	399	27	effective	effective	ADJ
taxlaw-2795	399	28	regardless	regardless	ADV
taxlaw-2795	399	29	the	the	DET
taxlaw-2795	399	30	source	source	NOUN
taxlaw-2795	399	31	of	of	ADP
taxlaw-2795	399	32	the	the	DET
taxlaw-2795	399	33	risk.76	risk.76	PROPN
taxlaw-2795	399	34	as	as	ADP
taxlaw-2795	399	35	kaplow	kaplow	PROPN
taxlaw-2795	399	36	’s	’s	PART
taxlaw-2795	399	37	statement	statement	NOUN
taxlaw-2795	399	38	makes	make	VERB
taxlaw-2795	399	39	clear	clear	ADJ
taxlaw-2795	399	40	,	,	PUNCT
taxlaw-2795	399	41	the	the	DET
taxlaw-2795	399	42	analogy	analogy	NOUN
taxlaw-2795	399	43	is	be	AUX
taxlaw-2795	399	44	meant	mean	VERB
taxlaw-2795	399	45	to	to	PART
taxlaw-2795	399	46	function	function	VERB
taxlaw-2795	399	47	as	as	ADP
taxlaw-2795	399	48	more	more	ADJ
taxlaw-2795	399	49	than	than	ADP
taxlaw-2795	399	50	a	a	DET
taxlaw-2795	399	51	casual	casual	ADJ
taxlaw-2795	399	52	observation	observation	NOUN
taxlaw-2795	399	53	about	about	ADP
taxlaw-2795	399	54	the	the	DET
taxlaw-2795	399	55	parallels	parallel	NOUN
taxlaw-2795	399	56	between	between	ADP
taxlaw-2795	399	57	legal	legal	ADJ
taxlaw-2795	399	58	and	and	CCONJ
taxlaw-2795	399	59	market	market	NOUN
taxlaw-2795	399	60	transition	transition	NOUN
taxlaw-2795	399	61	risk	risk	NOUN
taxlaw-2795	399	62	.	.	PUNCT
taxlaw-2795	400	1	rather	rather	ADV
taxlaw-2795	400	2	,	,	PUNCT
taxlaw-2795	400	3	it	it	PRON
taxlaw-2795	400	4	amounts	amount	VERB
taxlaw-2795	400	5	to	to	ADP
taxlaw-2795	400	6	a	a	DET
taxlaw-2795	400	7	restatement	restatement	NOUN
taxlaw-2795	400	8	of	of	ADP
taxlaw-2795	400	9	his	his	PRON
taxlaw-2795	400	10	“	"	PUNCT
taxlaw-2795	400	11	demonstration	demonstration	NOUN
taxlaw-2795	400	12	that	that	PRON
taxlaw-2795	400	13	uncertainty	uncertainty	NOUN
taxlaw-2795	400	14	concerning	concern	VERB
taxlaw-2795	400	15	government	government	NOUN
taxlaw-2795	400	16	policy	policy	NOUN
taxlaw-2795	400	17	is	be	AUX
taxlaw-2795	400	18	analytically	analytically	ADV
taxlaw-2795	400	19	equivalent	equivalent	ADJ
taxlaw-2795	400	20	to	to	ADP
taxlaw-2795	400	21	general	general	ADJ
taxlaw-2795	400	22	market	market	NOUN
taxlaw-2795	400	23	uncertainty	uncertainty	NOUN
taxlaw-2795	400	24	.	.	PUNCT
taxlaw-2795	400	25	”77	”77	VERB
taxlaw-2795	401	1	the	the	DET
taxlaw-2795	401	2	distinction	distinction	NOUN
taxlaw-2795	401	3	between	between	ADP
taxlaw-2795	401	4	entitlement	entitlement	NOUN
taxlaw-2795	401	5	and	and	CCONJ
taxlaw-2795	401	6	liability	liability	NOUN
taxlaw-2795	401	7	rules	rule	NOUN
taxlaw-2795	401	8	developed	develop	VERB
taxlaw-2795	401	9	in	in	ADP
taxlaw-2795	401	10	76	76	NUM
taxlaw-2795	401	11	.	.	PUNCT
taxlaw-2795	402	1	kaplow	kaplow	NOUN
taxlaw-2795	402	2	,	,	PUNCT
taxlaw-2795	402	3	transition	transition	NOUN
taxlaw-2795	402	4	policy	policy	NOUN
taxlaw-2795	402	5	,	,	PUNCT
taxlaw-2795	402	6	supra	supra	PROPN
taxlaw-2795	402	7	note	note	NOUN
taxlaw-2795	402	8	2	2	NUM
taxlaw-2795	402	9	,	,	PUNCT
taxlaw-2795	402	10	at	at	ADP
taxlaw-2795	402	11	177	177	NUM
taxlaw-2795	402	12	.	.	PUNCT
taxlaw-2795	403	1	for	for	ADP
taxlaw-2795	403	2	other	other	ADJ
taxlaw-2795	403	3	statements	statement	NOUN
taxlaw-2795	403	4	,	,	PUNCT
taxlaw-2795	403	5	see	see	VERB
taxlaw-2795	403	6	michael	michael	PROPN
taxlaw-2795	403	7	j.	j.	PROPN
taxlaw-2795	403	8	graetz	graetz	PROPN
taxlaw-2795	403	9	,	,	PUNCT
taxlaw-2795	403	10	retroactivity	retroactivity	NOUN
taxlaw-2795	403	11	revisited	revisit	VERB
taxlaw-2795	403	12	,	,	PUNCT
taxlaw-2795	403	13	98	98	NUM
taxlaw-2795	403	14	harv	harv	NOUN
taxlaw-2795	403	15	.	.	PUNCT
taxlaw-2795	404	1	l.	l.	PROPN
taxlaw-2795	404	2	rev	rev	PROPN
taxlaw-2795	404	3	.	.	PROPN
taxlaw-2795	404	4	1820	1820	NUM
taxlaw-2795	404	5	,	,	PUNCT
taxlaw-2795	404	6	1825	1825	NUM
taxlaw-2795	404	7	(	(	PUNCT
taxlaw-2795	404	8	1985	1985	NUM
taxlaw-2795	404	9	)	)	PUNCT
taxlaw-2795	405	1	[	[	X
taxlaw-2795	405	2	hereinafter	hereinafter	NOUN
taxlaw-2795	405	3	graetz	graetz	NOUN
taxlaw-2795	405	4	,	,	PUNCT
taxlaw-2795	405	5	retroactivity	retroactivity	NOUN
taxlaw-2795	405	6	revisited	revisit	VERB
taxlaw-2795	405	7	]	]	PUNCT
taxlaw-2795	405	8	(	(	PUNCT
taxlaw-2795	405	9	“	"	PUNCT
taxlaw-2795	405	10	the	the	DET
taxlaw-2795	405	11	costs	cost	NOUN
taxlaw-2795	405	12	of	of	ADP
taxlaw-2795	405	13	uncertainty	uncertainty	NOUN
taxlaw-2795	405	14	in	in	ADP
taxlaw-2795	405	15	the	the	DET
taxlaw-2795	405	16	law	law	NOUN
taxlaw-2795	405	17	do	do	AUX
taxlaw-2795	405	18	not	not	PART
taxlaw-2795	405	19	seem	seem	VERB
taxlaw-2795	405	20	necessarily	necessarily	ADV
taxlaw-2795	405	21	different	different	ADJ
taxlaw-2795	405	22	in	in	ADP
taxlaw-2795	405	23	kind	kind	NOUN
taxlaw-2795	405	24	or	or	CCONJ
taxlaw-2795	405	25	in	in	ADP
taxlaw-2795	405	26	magnitude	magnitude	NOUN
taxlaw-2795	405	27	from	from	ADP
taxlaw-2795	405	28	the	the	DET
taxlaw-2795	405	29	costs	cost	NOUN
taxlaw-2795	405	30	of	of	ADP
taxlaw-2795	405	31	uncertainty	uncertainty	NOUN
taxlaw-2795	405	32	in	in	ADP
taxlaw-2795	405	33	markets	market	NOUN
taxlaw-2795	405	34	.	.	PUNCT
taxlaw-2795	405	35	.	.	PUNCT
taxlaw-2795	405	36	.	.	PUNCT
taxlaw-2795	405	37	.	.	PUNCT
taxlaw-2795	405	38	”	"	PUNCT
taxlaw-2795	405	39	)	)	PUNCT
taxlaw-2795	405	40	;	;	PUNCT
taxlaw-2795	405	41	see	see	VERB
taxlaw-2795	405	42	also	also	ADV
taxlaw-2795	405	43	logue	logue	VERB
taxlaw-2795	405	44	,	,	PUNCT
taxlaw-2795	405	45	legal	legal	ADJ
taxlaw-2795	405	46	transitions	transition	NOUN
taxlaw-2795	405	47	,	,	PUNCT
taxlaw-2795	405	48	supra	supra	PROPN
taxlaw-2795	405	49	note	note	NOUN
taxlaw-2795	405	50	3	3	NUM
taxlaw-2795	405	51	,	,	PUNCT
taxlaw-2795	405	52	at	at	ADP
taxlaw-2795	405	53	221	221	NUM
taxlaw-2795	405	54	(	(	PUNCT
taxlaw-2795	405	55	noting	note	VERB
taxlaw-2795	405	56	the	the	DET
taxlaw-2795	405	57	reasonableness	reasonableness	NOUN
taxlaw-2795	405	58	of	of	ADP
taxlaw-2795	405	59	the	the	DET
taxlaw-2795	405	60	market	market	NOUN
taxlaw-2795	405	61	analogy	analogy	NOUN
taxlaw-2795	405	62	assuming	assume	VERB
taxlaw-2795	405	63	investors	investor	NOUN
taxlaw-2795	405	64	are	be	AUX
taxlaw-2795	405	65	rational	rational	ADJ
taxlaw-2795	405	66	)	)	PUNCT
taxlaw-2795	405	67	.	.	PUNCT
taxlaw-2795	406	1	77	77	NUM
taxlaw-2795	406	2	.	.	PUNCT
taxlaw-2795	407	1	kaplow	kaplow	NOUN
taxlaw-2795	407	2	,	,	PUNCT
taxlaw-2795	407	3	economic	economic	ADJ
taxlaw-2795	407	4	analysis	analysis	NOUN
taxlaw-2795	407	5	,	,	PUNCT
taxlaw-2795	407	6	supra	supra	PROPN
taxlaw-2795	407	7	note	note	NOUN
taxlaw-2795	407	8	1	1	NUM
taxlaw-2795	407	9	,	,	PUNCT
taxlaw-2795	407	10	at	at	ADP
taxlaw-2795	407	11	520	520	NUM
taxlaw-2795	407	12	.	.	PUNCT
taxlaw-2795	408	1	see	see	AUX
taxlaw-2795	408	2	also	also	ADV
taxlaw-2795	408	3	kaplow	kaplow	NOUN
taxlaw-2795	408	4	,	,	PUNCT
taxlaw-2795	408	5	transition	transition	NOUN
taxlaw-2795	408	6	policy	policy	NOUN
taxlaw-2795	408	7	,	,	PUNCT
taxlaw-2795	408	8	supra	supra	PROPN
taxlaw-2795	408	9	note	note	NOUN
taxlaw-2795	408	10	2	2	NUM
taxlaw-2795	408	11	,	,	PUNCT
taxlaw-2795	408	12	at	at	ADP
taxlaw-2795	408	13	179	179	NUM
taxlaw-2795	408	14	(	(	PUNCT
taxlaw-2795	408	15	“	"	PUNCT
taxlaw-2795	408	16	because	because	SCONJ
taxlaw-2795	408	17	government	government	NOUN
taxlaw-2795	408	18	-	-	PUNCT
taxlaw-2795	408	19	created	create	VERB
taxlaw-2795	408	20	risk	risk	NOUN
taxlaw-2795	408	21	is	be	AUX
taxlaw-2795	408	22	analogous	analogous	ADJ
taxlaw-2795	408	23	in	in	ADP
taxlaw-2795	408	24	relevant	relevant	ADJ
taxlaw-2795	408	25	respects	respect	NOUN
taxlaw-2795	408	26	to	to	ADP
taxlaw-2795	408	27	market	market	NOUN
taxlaw-2795	408	28	and	and	CCONJ
taxlaw-2795	408	29	natural	natural	ADJ
taxlaw-2795	408	30	risks	risk	NOUN
taxlaw-2795	408	31	and	and	CCONJ
taxlaw-2795	408	32	because	because	SCONJ
taxlaw-2795	408	33	government	government	NOUN
taxlaw-2795	408	34	mitigation	mitigation	NOUN
taxlaw-2795	408	35	of	of	ADP
taxlaw-2795	408	36	gains	gain	NOUN
taxlaw-2795	408	37	and	and	CCONJ
taxlaw-2795	408	38	losses	loss	NOUN
taxlaw-2795	408	39	is	be	AUX
taxlaw-2795	408	40	inefficient	inefficient	ADJ
taxlaw-2795	408	41	with	with	ADP
taxlaw-2795	408	42	regard	regard	NOUN
taxlaw-2795	408	43	to	to	ADP
taxlaw-2795	408	44	the	the	DET
taxlaw-2795	408	45	latter	latter	ADJ
taxlaw-2795	408	46	,	,	PUNCT
taxlaw-2795	408	47	it	it	PRON
taxlaw-2795	408	48	follows	follow	VERB
taxlaw-2795	408	49	that	that	SCONJ
taxlaw-2795	408	50	it	it	PRON
taxlaw-2795	408	51	must	must	AUX
taxlaw-2795	408	52	be	be	AUX
taxlaw-2795	408	53	inefficient	inefficient	ADJ
taxlaw-2795	408	54	with	with	ADP
taxlaw-2795	408	55	regard	regard	NOUN
taxlaw-2795	408	56	to	to	ADP
taxlaw-2795	408	57	the	the	DET
taxlaw-2795	408	58	former	former	NOUN
taxlaw-2795	408	59	.	.	PUNCT
taxlaw-2795	408	60	”	"	PUNCT
taxlaw-2795	408	61	)	)	PUNCT
taxlaw-2795	408	62	;	;	PUNCT
taxlaw-2795	408	63	chason	chason	PROPN
taxlaw-2795	408	64	,	,	PUNCT
taxlaw-2795	408	65	supra	supra	PROPN
taxlaw-2795	408	66	note	note	PROPN
taxlaw-2795	408	67	62	62	NUM
taxlaw-2795	408	68	,	,	PUNCT
taxlaw-2795	408	69	at	at	ADP
taxlaw-2795	408	70	616–17	616–17	NOUN
taxlaw-2795	408	71	(	(	PUNCT
taxlaw-2795	408	72	describing	describe	VERB
taxlaw-2795	408	73	the	the	DET
taxlaw-2795	408	74	graetz	graetz	NOUN
taxlaw-2795	408	75	-	-	PUNCT
taxlaw-2795	408	76	kaplow	kaplow	NOUN
taxlaw-2795	408	77	view	view	NOUN
taxlaw-2795	408	78	as	as	ADP
taxlaw-2795	408	79	based	base	VERB
taxlaw-2795	408	80	on	on	ADP
taxlaw-2795	408	81	the	the	DET
taxlaw-2795	408	82	analogy	analogy	NOUN
taxlaw-2795	408	83	between	between	ADP
taxlaw-2795	408	84	the	the	DET
taxlaw-2795	408	85	risk	risk	NOUN
taxlaw-2795	408	86	of	of	ADP
taxlaw-2795	408	87	repeal	repeal	NOUN
taxlaw-2795	408	88	and	and	CCONJ
taxlaw-2795	408	89	the	the	DET
taxlaw-2795	408	90	risk	risk	NOUN
taxlaw-2795	408	91	of	of	ADP
taxlaw-2795	408	92	market	market	NOUN
taxlaw-2795	408	93	-	-	PUNCT
taxlaw-2795	408	94	based	base	VERB
taxlaw-2795	408	95	or	or	CCONJ
taxlaw-2795	408	96	casualty	casualty	NOUN
taxlaw-2795	408	97	losses	loss	NOUN
taxlaw-2795	408	98	)	)	PUNCT
taxlaw-2795	408	99	.	.	PUNCT
taxlaw-2795	409	1	2010	2010	NUM
taxlaw-2795	409	2	]	]	X
taxlaw-2795	409	3	legal	legal	ADJ
taxlaw-2795	409	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	409	5	's	's	PART
taxlaw-2795	409	6	143	143	NUM
taxlaw-2795	409	7	part	part	NOUN
taxlaw-2795	409	8	iii	iii	NUM
taxlaw-2795	409	9	provides	provide	VERB
taxlaw-2795	409	10	useful	useful	ADJ
taxlaw-2795	409	11	purchase	purchase	NOUN
taxlaw-2795	409	12	on	on	ADP
taxlaw-2795	409	13	the	the	DET
taxlaw-2795	409	14	question	question	NOUN
taxlaw-2795	409	15	of	of	ADP
taxlaw-2795	409	16	whether	whether	SCONJ
taxlaw-2795	409	17	the	the	DET
taxlaw-2795	409	18	analogy	analogy	NOUN
taxlaw-2795	409	19	is	be	AUX
taxlaw-2795	409	20	accurate	accurate	ADJ
taxlaw-2795	409	21	or	or	CCONJ
taxlaw-2795	409	22	persuasive	persuasive	ADJ
taxlaw-2795	409	23	.	.	PUNCT
taxlaw-2795	410	1	as	as	SCONJ
taxlaw-2795	410	2	explained	explain	VERB
taxlaw-2795	410	3	there	there	ADV
taxlaw-2795	410	4	,	,	PUNCT
taxlaw-2795	410	5	entitlement	entitlement	NOUN
taxlaw-2795	410	6	rules	rule	NOUN
taxlaw-2795	410	7	specify	specify	VERB
taxlaw-2795	410	8	underlying	underlie	VERB
taxlaw-2795	410	9	legal	legal	ADJ
taxlaw-2795	410	10	rights	right	NOUN
taxlaw-2795	410	11	and	and	CCONJ
taxlaw-2795	410	12	obligations	obligation	NOUN
taxlaw-2795	410	13	,	,	PUNCT
taxlaw-2795	410	14	and	and	CCONJ
taxlaw-2795	410	15	transition	transition	NOUN
taxlaw-2795	410	16	rules	rule	NOUN
taxlaw-2795	410	17	specify	specify	VERB
taxlaw-2795	410	18	the	the	DET
taxlaw-2795	410	19	temporal	temporal	ADJ
taxlaw-2795	410	20	conditions	condition	NOUN
taxlaw-2795	410	21	under	under	ADP
taxlaw-2795	410	22	which	which	PRON
taxlaw-2795	410	23	the	the	DET
taxlaw-2795	410	24	former	former	ADJ
taxlaw-2795	410	25	apply	apply	VERB
taxlaw-2795	410	26	.	.	PUNCT
taxlaw-2795	411	1	this	this	DET
taxlaw-2795	411	2	highly	highly	ADV
taxlaw-2795	411	3	generic	generic	ADJ
taxlaw-2795	411	4	definition	definition	NOUN
taxlaw-2795	411	5	of	of	ADP
taxlaw-2795	411	6	legal	legal	ADJ
taxlaw-2795	411	7	transitions	transition	NOUN
taxlaw-2795	411	8	follows	follow	VERB
taxlaw-2795	411	9	from	from	ADP
taxlaw-2795	411	10	the	the	DET
taxlaw-2795	411	11	requirement	requirement	NOUN
taxlaw-2795	411	12	that	that	SCONJ
taxlaw-2795	411	13	all	all	DET
taxlaw-2795	411	14	forms	form	NOUN
taxlaw-2795	411	15	of	of	ADP
taxlaw-2795	411	16	legal	legal	ADJ
taxlaw-2795	411	17	change	change	NOUN
taxlaw-2795	411	18	or	or	CCONJ
taxlaw-2795	411	19	development	development	NOUN
taxlaw-2795	411	20	be	be	AUX
taxlaw-2795	411	21	grouped	group	VERB
taxlaw-2795	411	22	together	together	ADV
taxlaw-2795	411	23	without	without	ADP
taxlaw-2795	411	24	regard	regard	NOUN
taxlaw-2795	411	25	to	to	ADP
taxlaw-2795	411	26	the	the	DET
taxlaw-2795	411	27	nature	nature	NOUN
taxlaw-2795	411	28	or	or	CCONJ
taxlaw-2795	411	29	authority	authority	NOUN
taxlaw-2795	411	30	of	of	ADP
taxlaw-2795	411	31	the	the	DET
taxlaw-2795	411	32	decision	decision	NOUN
taxlaw-2795	411	33	-	-	PUNCT
taxlaw-2795	411	34	maker	maker	NOUN
taxlaw-2795	411	35	initiating	initiate	VERB
taxlaw-2795	411	36	the	the	DET
taxlaw-2795	411	37	transition	transition	NOUN
taxlaw-2795	411	38	or	or	CCONJ
taxlaw-2795	411	39	to	to	ADP
taxlaw-2795	411	40	what	what	PRON
taxlaw-2795	411	41	gives	give	VERB
taxlaw-2795	411	42	rise	rise	NOUN
taxlaw-2795	411	43	to	to	ADP
taxlaw-2795	411	44	the	the	DET
taxlaw-2795	411	45	decision	decision	NOUN
taxlaw-2795	411	46	-	-	PUNCT
taxlaw-2795	411	47	maker	maker	NOUN
taxlaw-2795	411	48	’s	’s	PART
taxlaw-2795	411	49	decision	decision	NOUN
taxlaw-2795	411	50	.	.	PUNCT
taxlaw-2795	412	1	although	although	SCONJ
taxlaw-2795	412	2	a	a	DET
taxlaw-2795	412	3	conventional	conventional	ADJ
taxlaw-2795	412	4	understanding	understanding	NOUN
taxlaw-2795	412	5	of	of	ADP
taxlaw-2795	412	6	legal	legal	ADJ
taxlaw-2795	412	7	change	change	NOUN
taxlaw-2795	412	8	would	would	AUX
taxlaw-2795	412	9	not	not	PART
taxlaw-2795	412	10	need	need	VERB
taxlaw-2795	412	11	to	to	PART
taxlaw-2795	412	12	insist	insist	VERB
taxlaw-2795	412	13	on	on	ADP
taxlaw-2795	412	14	abstracting	abstract	VERB
taxlaw-2795	412	15	entitlements	entitlement	NOUN
taxlaw-2795	412	16	from	from	ADP
taxlaw-2795	412	17	meta	meta	NOUN
taxlaw-2795	412	18	-	-	PUNCT
taxlaw-2795	412	19	rules	rule	NOUN
taxlaw-2795	412	20	regarding	regard	VERB
taxlaw-2795	412	21	their	their	PRON
taxlaw-2795	412	22	temporal	temporal	ADJ
taxlaw-2795	412	23	application	application	NOUN
taxlaw-2795	412	24	,	,	PUNCT
taxlaw-2795	412	25	that	that	DET
taxlaw-2795	412	26	course	course	NOUN
taxlaw-2795	412	27	is	be	AUX
taxlaw-2795	412	28	unavailable	unavailable	ADJ
taxlaw-2795	412	29	under	under	ADP
taxlaw-2795	412	30	the	the	DET
taxlaw-2795	412	31	new	new	ADJ
taxlaw-2795	412	32	view	view	NOUN
taxlaw-2795	412	33	because	because	SCONJ
taxlaw-2795	412	34	of	of	ADP
taxlaw-2795	412	35	the	the	DET
taxlaw-2795	412	36	expansive	expansive	ADJ
taxlaw-2795	412	37	concept	concept	NOUN
taxlaw-2795	412	38	of	of	ADP
taxlaw-2795	412	39	transitions	transition	NOUN
taxlaw-2795	412	40	it	it	PRON
taxlaw-2795	412	41	adopts	adopt	VERB
taxlaw-2795	412	42	as	as	ADP
taxlaw-2795	412	43	a	a	DET
taxlaw-2795	412	44	result	result	NOUN
taxlaw-2795	412	45	of	of	ADP
taxlaw-2795	412	46	the	the	DET
taxlaw-2795	412	47	focus	focus	NOUN
taxlaw-2795	412	48	on	on	ADP
taxlaw-2795	412	49	anticipations	anticipation	NOUN
taxlaw-2795	412	50	.	.	PUNCT
taxlaw-2795	413	1	once	once	SCONJ
taxlaw-2795	413	2	the	the	DET
taxlaw-2795	413	3	distinction	distinction	NOUN
taxlaw-2795	413	4	between	between	ADP
taxlaw-2795	413	5	entitlement	entitlement	NOUN
taxlaw-2795	413	6	rules	rule	NOUN
taxlaw-2795	413	7	and	and	CCONJ
taxlaw-2795	413	8	transition	transition	NOUN
taxlaw-2795	413	9	rules	rule	NOUN
taxlaw-2795	413	10	is	be	AUX
taxlaw-2795	413	11	accepted	accept	VERB
taxlaw-2795	413	12	,	,	PUNCT
taxlaw-2795	413	13	however	however	ADV
taxlaw-2795	413	14	,	,	PUNCT
taxlaw-2795	413	15	it	it	PRON
taxlaw-2795	413	16	becomes	become	VERB
taxlaw-2795	413	17	apparent	apparent	ADJ
taxlaw-2795	413	18	that	that	SCONJ
taxlaw-2795	413	19	a	a	DET
taxlaw-2795	413	20	legal	legal	ADJ
taxlaw-2795	413	21	change	change	NOUN
taxlaw-2795	413	22	has	have	VERB
taxlaw-2795	413	23	a	a	DET
taxlaw-2795	413	24	different	different	ADJ
taxlaw-2795	413	25	kind	kind	NOUN
taxlaw-2795	413	26	of	of	ADP
taxlaw-2795	413	27	effect	effect	NOUN
taxlaw-2795	413	28	from	from	ADP
taxlaw-2795	413	29	a	a	DET
taxlaw-2795	413	30	factual	factual	ADJ
taxlaw-2795	413	31	or	or	CCONJ
taxlaw-2795	413	32	market	market	NOUN
taxlaw-2795	413	33	-	-	PUNCT
taxlaw-2795	413	34	based	base	VERB
taxlaw-2795	413	35	development	development	NOUN
taxlaw-2795	413	36	,	,	PUNCT
taxlaw-2795	413	37	because	because	SCONJ
taxlaw-2795	413	38	factual	factual	ADJ
taxlaw-2795	413	39	and	and	CCONJ
taxlaw-2795	413	40	market	market	NOUN
taxlaw-2795	413	41	changes	change	NOUN
taxlaw-2795	413	42	do	do	AUX
taxlaw-2795	413	43	not	not	PART
taxlaw-2795	413	44	reach	reach	VERB
taxlaw-2795	413	45	back	back	ADV
taxlaw-2795	413	46	into	into	ADP
taxlaw-2795	413	47	the	the	DET
taxlaw-2795	413	48	past	past	NOUN
taxlaw-2795	413	49	(	(	PUNCT
taxlaw-2795	413	50	or	or	CCONJ
taxlaw-2795	413	51	,	,	PUNCT
taxlaw-2795	413	52	for	for	ADP
taxlaw-2795	413	53	that	that	DET
taxlaw-2795	413	54	matter	matter	NOUN
taxlaw-2795	413	55	,	,	PUNCT
taxlaw-2795	413	56	stretch	stretch	VERB
taxlaw-2795	413	57	infinitely	infinitely	ADV
taxlaw-2795	413	58	into	into	ADP
taxlaw-2795	413	59	the	the	DET
taxlaw-2795	413	60	future	future	NOUN
taxlaw-2795	413	61	)	)	PUNCT
taxlaw-2795	413	62	in	in	ADP
taxlaw-2795	413	63	the	the	DET
taxlaw-2795	413	64	way	way	NOUN
taxlaw-2795	413	65	that	that	PRON
taxlaw-2795	413	66	a	a	DET
taxlaw-2795	413	67	mere	mere	ADJ
taxlaw-2795	413	68	change	change	NOUN
taxlaw-2795	413	69	in	in	ADP
taxlaw-2795	413	70	entitlement	entitlement	NOUN
taxlaw-2795	413	71	rules	rule	NOUN
taxlaw-2795	413	72	does	do	VERB
taxlaw-2795	413	73	.	.	PUNCT
taxlaw-2795	414	1	unlike	unlike	ADP
taxlaw-2795	414	2	an	an	DET
taxlaw-2795	414	3	uncompensated	uncompensated	ADJ
taxlaw-2795	414	4	legal	legal	ADJ
taxlaw-2795	414	5	change	change	NOUN
taxlaw-2795	414	6	regarding	regard	VERB
taxlaw-2795	414	7	the	the	DET
taxlaw-2795	414	8	availability	availability	NOUN
taxlaw-2795	414	9	of	of	ADP
taxlaw-2795	414	10	government	government	NOUN
taxlaw-2795	414	11	relief	relief	NOUN
taxlaw-2795	414	12	for	for	ADP
taxlaw-2795	414	13	floods	flood	NOUN
taxlaw-2795	414	14	,	,	PUNCT
taxlaw-2795	414	15	the	the	DET
taxlaw-2795	414	16	fact	fact	NOUN
taxlaw-2795	414	17	of	of	ADP
taxlaw-2795	414	18	the	the	DET
taxlaw-2795	414	19	flood	flood	NOUN
taxlaw-2795	414	20	itself	itself	PRON
taxlaw-2795	414	21	does	do	AUX
taxlaw-2795	414	22	not	not	PART
taxlaw-2795	414	23	mean	mean	VERB
taxlaw-2795	414	24	that	that	SCONJ
taxlaw-2795	414	25	flooded	flood	VERB
taxlaw-2795	414	26	land	land	NOUN
taxlaw-2795	414	27	was	be	AUX
taxlaw-2795	414	28	always	always	ADV
taxlaw-2795	414	29	flooded	flood	VERB
taxlaw-2795	414	30	.	.	PUNCT
taxlaw-2795	415	1	nor	nor	CCONJ
taxlaw-2795	415	2	,	,	PUNCT
taxlaw-2795	415	3	for	for	ADP
taxlaw-2795	415	4	that	that	DET
taxlaw-2795	415	5	matter	matter	NOUN
taxlaw-2795	415	6	,	,	PUNCT
taxlaw-2795	415	7	does	do	AUX
taxlaw-2795	415	8	it	it	PRON
taxlaw-2795	415	9	mean	mean	VERB
taxlaw-2795	415	10	that	that	SCONJ
taxlaw-2795	415	11	the	the	DET
taxlaw-2795	415	12	land	land	NOUN
taxlaw-2795	415	13	became	became	AUX
taxlaw-2795	415	14	flooded	flood	VERB
taxlaw-2795	415	15	sometime	sometime	ADV
taxlaw-2795	415	16	“	"	PUNCT
taxlaw-2795	415	17	before	before	ADP
taxlaw-2795	415	18	”	"	PUNCT
taxlaw-2795	415	19	the	the	DET
taxlaw-2795	415	20	flood	flood	NOUN
taxlaw-2795	415	21	(	(	PUNCT
taxlaw-2795	415	22	in	in	ADP
taxlaw-2795	415	23	analogy	analogy	NOUN
taxlaw-2795	415	24	to	to	ADP
taxlaw-2795	415	25	a	a	DET
taxlaw-2795	415	26	partially	partially	ADV
taxlaw-2795	415	27	retroactive	retroactive	ADJ
taxlaw-2795	415	28	legal	legal	ADJ
taxlaw-2795	415	29	change	change	NOUN
taxlaw-2795	415	30	)	)	PUNCT
taxlaw-2795	415	31	or	or	CCONJ
taxlaw-2795	415	32	sometime	sometime	ADV
taxlaw-2795	415	33	after	after	ADP
taxlaw-2795	415	34	it	it	PRON
taxlaw-2795	415	35	(	(	PUNCT
taxlaw-2795	415	36	in	in	ADP
taxlaw-2795	415	37	analogy	analogy	NOUN
taxlaw-2795	415	38	to	to	ADP
taxlaw-2795	415	39	a	a	DET
taxlaw-2795	415	40	delayed	delay	VERB
taxlaw-2795	415	41	effective	effective	ADJ
taxlaw-2795	415	42	date	date	NOUN
taxlaw-2795	415	43	for	for	ADP
taxlaw-2795	415	44	a	a	DET
taxlaw-2795	415	45	new	new	ADJ
taxlaw-2795	415	46	legal	legal	ADJ
taxlaw-2795	415	47	rule	rule	NOUN
taxlaw-2795	415	48	)	)	PUNCT
taxlaw-2795	415	49	.	.	PUNCT
taxlaw-2795	416	1	the	the	DET
taxlaw-2795	416	2	“	"	PUNCT
taxlaw-2795	416	3	announcement	announcement	NOUN
taxlaw-2795	416	4	”	"	PUNCT
taxlaw-2795	416	5	date	date	NOUN
taxlaw-2795	416	6	of	of	ADP
taxlaw-2795	416	7	the	the	DET
taxlaw-2795	416	8	change	change	NOUN
taxlaw-2795	416	9	to	to	ADP
taxlaw-2795	416	10	entitlements	entitlement	NOUN
taxlaw-2795	416	11	,	,	PUNCT
taxlaw-2795	416	12	in	in	ADP
taxlaw-2795	416	13	the	the	DET
taxlaw-2795	416	14	case	case	NOUN
taxlaw-2795	416	15	of	of	ADP
taxlaw-2795	416	16	a	a	DET
taxlaw-2795	416	17	factual	factual	ADJ
taxlaw-2795	416	18	change	change	NOUN
taxlaw-2795	416	19	,	,	PUNCT
taxlaw-2795	416	20	is	be	AUX
taxlaw-2795	416	21	typically	typically	ADV
taxlaw-2795	416	22	the	the	DET
taxlaw-2795	416	23	same	same	ADJ
taxlaw-2795	416	24	as	as	ADP
taxlaw-2795	416	25	the	the	DET
taxlaw-2795	416	26	change	change	NOUN
taxlaw-2795	416	27	itself	itself	PRON
taxlaw-2795	416	28	.	.	PUNCT
taxlaw-2795	417	1	when	when	SCONJ
taxlaw-2795	417	2	it	it	PRON
taxlaw-2795	417	3	is	be	AUX
taxlaw-2795	417	4	not	not	PART
taxlaw-2795	417	5	(	(	PUNCT
taxlaw-2795	417	6	as	as	ADP
taxlaw-2795	417	7	when	when	SCONJ
taxlaw-2795	417	8	there	there	PRON
taxlaw-2795	417	9	is	be	VERB
taxlaw-2795	417	10	warning	warn	VERB
taxlaw-2795	417	11	that	that	SCONJ
taxlaw-2795	417	12	a	a	DET
taxlaw-2795	417	13	change	change	NOUN
taxlaw-2795	417	14	will	will	AUX
taxlaw-2795	417	15	come	come	VERB
taxlaw-2795	417	16	)	)	PUNCT
taxlaw-2795	417	17	,	,	PUNCT
taxlaw-2795	417	18	it	it	PRON
taxlaw-2795	417	19	still	still	ADV
taxlaw-2795	417	20	occurs	occur	VERB
taxlaw-2795	417	21	on	on	ADP
taxlaw-2795	417	22	some	some	DET
taxlaw-2795	417	23	particular	particular	ADJ
taxlaw-2795	417	24	date	date	NOUN
taxlaw-2795	417	25	,	,	PUNCT
taxlaw-2795	417	26	prior	prior	ADV
taxlaw-2795	417	27	to	to	ADP
taxlaw-2795	417	28	which	which	PRON
taxlaw-2795	417	29	it	it	PRON
taxlaw-2795	417	30	had	have	AUX
taxlaw-2795	417	31	not	not	PART
taxlaw-2795	417	32	occurred	occur	VERB
taxlaw-2795	417	33	.	.	PUNCT
taxlaw-2795	418	1	from	from	ADP
taxlaw-2795	418	2	the	the	DET
taxlaw-2795	418	3	proposition	proposition	NOUN
taxlaw-2795	418	4	that	that	SCONJ
taxlaw-2795	418	5	a	a	DET
taxlaw-2795	418	6	legal	legal	ADJ
taxlaw-2795	418	7	transition	transition	NOUN
taxlaw-2795	418	8	implies	imply	VERB
taxlaw-2795	418	9	only	only	ADV
taxlaw-2795	418	10	a	a	DET
taxlaw-2795	418	11	change	change	NOUN
taxlaw-2795	418	12	to	to	ADP
taxlaw-2795	418	13	entitlement	entitlement	NOUN
taxlaw-2795	418	14	rules	rule	NOUN
taxlaw-2795	418	15	,	,	PUNCT
taxlaw-2795	418	16	it	it	PRON
taxlaw-2795	418	17	follows	follow	VERB
taxlaw-2795	418	18	that	that	SCONJ
taxlaw-2795	418	19	the	the	DET
taxlaw-2795	418	20	most	most	ADJ
taxlaw-2795	418	21	one	one	NOUN
taxlaw-2795	418	22	can	can	AUX
taxlaw-2795	418	23	say	say	VERB
taxlaw-2795	418	24	about	about	ADP
taxlaw-2795	418	25	the	the	DET
taxlaw-2795	418	26	similarity	similarity	NOUN
taxlaw-2795	418	27	of	of	ADP
taxlaw-2795	418	28	legal	legal	ADJ
taxlaw-2795	418	29	change	change	NOUN
taxlaw-2795	418	30	to	to	ADP
taxlaw-2795	418	31	factual	factual	ADJ
taxlaw-2795	418	32	or	or	CCONJ
taxlaw-2795	418	33	market	market	NOUN
taxlaw-2795	418	34	change	change	NOUN
taxlaw-2795	418	35	is	be	AUX
taxlaw-2795	418	36	that	that	SCONJ
taxlaw-2795	418	37	a	a	DET
taxlaw-2795	418	38	legal	legal	ADJ
taxlaw-2795	418	39	transition	transition	NOUN
taxlaw-2795	418	40	plus	plus	CCONJ
taxlaw-2795	418	41	a	a	DET
taxlaw-2795	418	42	transition	transition	NOUN
taxlaw-2795	418	43	rule	rule	NOUN
taxlaw-2795	418	44	that	that	PRON
taxlaw-2795	418	45	takes	take	VERB
taxlaw-2795	418	46	effect	effect	NOUN
taxlaw-2795	418	47	on	on	ADP
taxlaw-2795	418	48	the	the	DET
taxlaw-2795	418	49	announcement	announcement	NOUN
taxlaw-2795	418	50	date	date	NOUN
taxlaw-2795	418	51	is	be	AUX
taxlaw-2795	418	52	“	"	PUNCT
taxlaw-2795	418	53	almost	almost	ADV
taxlaw-2795	418	54	precisely	precisely	ADV
taxlaw-2795	418	55	analogous	analogous	ADJ
taxlaw-2795	418	56	”	"	PUNCT
taxlaw-2795	418	57	to	to	PART
taxlaw-2795	418	58	market	market	NOUN
taxlaw-2795	418	59	change.78	change.78	NOUN
taxlaw-2795	418	60	only	only	ADV
taxlaw-2795	418	61	that	that	DET
taxlaw-2795	418	62	combination	combination	NOUN
taxlaw-2795	418	63	of	of	ADP
taxlaw-2795	418	64	change	change	NOUN
taxlaw-2795	418	65	to	to	ADP
taxlaw-2795	418	66	entitlement	entitlement	NOUN
taxlaw-2795	418	67	rule	rule	NOUN
taxlaw-2795	418	68	and	and	CCONJ
taxlaw-2795	418	69	transition	transition	NOUN
taxlaw-2795	418	70	rule	rule	NOUN
taxlaw-2795	418	71	mimics	mimic	VERB
taxlaw-2795	418	72	a	a	DET
taxlaw-2795	418	73	factual	factual	ADJ
taxlaw-2795	418	74	change	change	NOUN
taxlaw-2795	418	75	,	,	PUNCT
taxlaw-2795	418	76	because	because	SCONJ
taxlaw-2795	418	77	only	only	ADV
taxlaw-2795	418	78	that	that	DET
taxlaw-2795	418	79	combination	combination	NOUN
taxlaw-2795	418	80	preserves	preserve	VERB
taxlaw-2795	418	81	the	the	DET
taxlaw-2795	418	82	essential	essential	ADJ
taxlaw-2795	418	83	feature	feature	NOUN
taxlaw-2795	418	84	of	of	ADP
taxlaw-2795	418	85	factual	factual	ADJ
taxlaw-2795	418	86	change	change	NOUN
taxlaw-2795	418	87	that	that	PRON
taxlaw-2795	418	88	need	need	AUX
taxlaw-2795	418	89	not	not	PART
taxlaw-2795	418	90	be	be	AUX
taxlaw-2795	418	91	present	present	ADJ
taxlaw-2795	418	92	in	in	ADP
taxlaw-2795	418	93	legal	legal	ADJ
taxlaw-2795	418	94	change	change	NOUN
taxlaw-2795	418	95	:	:	PUNCT
taxlaw-2795	418	96	the	the	DET
taxlaw-2795	418	97	fact	fact	NOUN
taxlaw-2795	418	98	that	that	SCONJ
taxlaw-2795	418	99	the	the	DET
taxlaw-2795	418	100	change	change	NOUN
taxlaw-2795	418	101	is	be	AUX
taxlaw-2795	418	102	its	its	PRON
taxlaw-2795	418	103	own	own	ADJ
taxlaw-2795	418	104	announcement	announcement	NOUN
taxlaw-2795	418	105	.	.	PUNCT
taxlaw-2795	419	1	the	the	DET
taxlaw-2795	419	2	problem	problem	NOUN
taxlaw-2795	419	3	,	,	PUNCT
taxlaw-2795	419	4	of	of	ADP
taxlaw-2795	419	5	course	course	NOUN
taxlaw-2795	419	6	,	,	PUNCT
taxlaw-2795	419	7	is	be	AUX
taxlaw-2795	419	8	that	that	SCONJ
taxlaw-2795	419	9	this	this	DET
taxlaw-2795	419	10	formulation	formulation	NOUN
taxlaw-2795	419	11	demonstrates	demonstrate	VERB
taxlaw-2795	419	12	that	that	SCONJ
taxlaw-2795	419	13	the	the	DET
taxlaw-2795	419	14	analogy	analogy	NOUN
taxlaw-2795	419	15	is	be	AUX
taxlaw-2795	419	16	entirely	entirely	ADV
taxlaw-2795	419	17	question	question	NOUN
taxlaw-2795	419	18	-	-	PUNCT
taxlaw-2795	419	19	begging	begging	NOUN
taxlaw-2795	419	20	to	to	ADP
taxlaw-2795	419	21	the	the	DET
taxlaw-2795	419	22	extent	extent	NOUN
taxlaw-2795	419	23	it	it	PRON
taxlaw-2795	419	24	purports	purport	VERB
taxlaw-2795	419	25	to	to	PART
taxlaw-2795	419	26	support	support	VERB
taxlaw-2795	419	27	a	a	DET
taxlaw-2795	419	28	presumption	presumption	NOUN
taxlaw-2795	419	29	of	of	ADP
taxlaw-2795	419	30	enactment	enactment	NOUN
taxlaw-2795	419	31	date	date	NOUN
taxlaw-2795	419	32	effect	effect	NOUN
taxlaw-2795	419	33	without	without	ADP
taxlaw-2795	419	34	transition	transition	NOUN
taxlaw-2795	419	35	relief	relief	NOUN
taxlaw-2795	419	36	,	,	PUNCT
taxlaw-2795	419	37	since	since	SCONJ
taxlaw-2795	419	38	the	the	DET
taxlaw-2795	419	39	issues	issue	NOUN
taxlaw-2795	419	40	in	in	ADP
taxlaw-2795	419	41	the	the	DET
taxlaw-2795	419	42	transitions	transition	NOUN
taxlaw-2795	419	43	literature	literature	NOUN
taxlaw-2795	419	44	are	be	AUX
taxlaw-2795	419	45	precisely	precisely	ADV
taxlaw-2795	419	46	whether	whether	SCONJ
taxlaw-2795	419	47	the	the	DET
taxlaw-2795	419	48	new	new	ADJ
taxlaw-2795	419	49	rule	rule	NOUN
taxlaw-2795	419	50	should	should	AUX
taxlaw-2795	419	51	take	take	VERB
taxlaw-2795	419	52	effect	effect	NOUN
taxlaw-2795	419	53	on	on	ADP
taxlaw-2795	419	54	the	the	DET
taxlaw-2795	419	55	announcement	announcement	NOUN
taxlaw-2795	419	56	date	date	NOUN
taxlaw-2795	419	57	or	or	CCONJ
taxlaw-2795	419	58	on	on	ADP
taxlaw-2795	419	59	78	78	NUM
taxlaw-2795	419	60	.	.	PUNCT
taxlaw-2795	420	1	kaplow	kaplow	NOUN
taxlaw-2795	420	2	,	,	PUNCT
taxlaw-2795	420	3	transition	transition	NOUN
taxlaw-2795	420	4	policy	policy	NOUN
taxlaw-2795	420	5	,	,	PUNCT
taxlaw-2795	420	6	supra	supra	PROPN
taxlaw-2795	420	7	note	note	NOUN
taxlaw-2795	420	8	2	2	NUM
taxlaw-2795	420	9	,	,	PUNCT
taxlaw-2795	420	10	at	at	ADP
taxlaw-2795	420	11	177	177	NUM
taxlaw-2795	420	12	;	;	PUNCT
taxlaw-2795	420	13	see	see	VERB
taxlaw-2795	420	14	also	also	ADV
taxlaw-2795	420	15	supra	supra	ADJ
taxlaw-2795	420	16	part	part	NOUN
taxlaw-2795	420	17	iv.a	iv.a	VERB
taxlaw-2795	420	18	.	.	PUNCT
taxlaw-2795	421	1	144	144	NUM
taxlaw-2795	421	2	columbia	columbia	PROPN
taxlaw-2795	421	3	jour'al	jour'al	PROPN
taxlaw-2795	421	4	of	of	ADP
taxlaw-2795	421	5	tax	tax	NOUN
taxlaw-2795	421	6	law	law	NOUN
taxlaw-2795	421	7	[	[	X
taxlaw-2795	421	8	vol	vol	NOUN
taxlaw-2795	421	9	.	.	PUNCT
taxlaw-2795	421	10	1:120	1:120	NUM
taxlaw-2795	421	11	some	some	DET
taxlaw-2795	421	12	other	other	ADJ
taxlaw-2795	421	13	date	date	NOUN
taxlaw-2795	421	14	and	and	CCONJ
taxlaw-2795	421	15	whether	whether	SCONJ
taxlaw-2795	421	16	transition	transition	NOUN
taxlaw-2795	421	17	relief	relief	NOUN
taxlaw-2795	421	18	should	should	AUX
taxlaw-2795	421	19	be	be	AUX
taxlaw-2795	421	20	available	available	ADJ
taxlaw-2795	421	21	.	.	PUNCT
taxlaw-2795	422	1	in	in	ADP
taxlaw-2795	422	2	other	other	ADJ
taxlaw-2795	422	3	words	word	NOUN
taxlaw-2795	422	4	,	,	PUNCT
taxlaw-2795	422	5	the	the	DET
taxlaw-2795	422	6	analogical	analogical	ADJ
taxlaw-2795	422	7	argument	argument	NOUN
taxlaw-2795	422	8	assumes	assume	VERB
taxlaw-2795	422	9	its	its	PRON
taxlaw-2795	422	10	conclusion	conclusion	NOUN
taxlaw-2795	422	11	.	.	PUNCT
taxlaw-2795	423	1	if	if	SCONJ
taxlaw-2795	423	2	one	one	PRON
taxlaw-2795	423	3	presupposes	presuppose	VERB
taxlaw-2795	423	4	that	that	SCONJ
taxlaw-2795	423	5	a	a	DET
taxlaw-2795	423	6	legal	legal	ADJ
taxlaw-2795	423	7	change	change	NOUN
taxlaw-2795	423	8	is	be	AUX
taxlaw-2795	423	9	just	just	ADV
taxlaw-2795	423	10	like	like	ADP
taxlaw-2795	423	11	a	a	DET
taxlaw-2795	423	12	factual	factual	ADJ
taxlaw-2795	423	13	change	change	NOUN
taxlaw-2795	423	14	,	,	PUNCT
taxlaw-2795	423	15	then	then	ADV
taxlaw-2795	423	16	a	a	DET
taxlaw-2795	423	17	legal	legal	ADJ
taxlaw-2795	423	18	change	change	NOUN
taxlaw-2795	423	19	by	by	ADP
taxlaw-2795	423	20	definition	definition	NOUN
taxlaw-2795	423	21	occurs	occur	VERB
taxlaw-2795	423	22	on	on	ADP
taxlaw-2795	423	23	its	its	PRON
taxlaw-2795	423	24	date	date	NOUN
taxlaw-2795	423	25	of	of	ADP
taxlaw-2795	423	26	announcement	announcement	NOUN
taxlaw-2795	423	27	,	,	PUNCT
taxlaw-2795	423	28	and	and	CCONJ
taxlaw-2795	423	29	it	it	PRON
taxlaw-2795	423	30	should	should	AUX
taxlaw-2795	423	31	not	not	PART
taxlaw-2795	423	32	be	be	AUX
taxlaw-2795	423	33	surprising	surprising	ADJ
taxlaw-2795	423	34	that	that	SCONJ
taxlaw-2795	423	35	the	the	DET
taxlaw-2795	423	36	most	most	ADV
taxlaw-2795	423	37	efficient	efficient	ADJ
taxlaw-2795	423	38	way	way	NOUN
taxlaw-2795	423	39	to	to	PART
taxlaw-2795	423	40	deal	deal	VERB
taxlaw-2795	423	41	with	with	ADP
taxlaw-2795	423	42	it	it	PRON
taxlaw-2795	423	43	is	be	AUX
taxlaw-2795	423	44	the	the	DET
taxlaw-2795	423	45	same	same	ADJ
taxlaw-2795	423	46	as	as	ADP
taxlaw-2795	423	47	the	the	DET
taxlaw-2795	423	48	most	most	ADV
taxlaw-2795	423	49	efficient	efficient	ADJ
taxlaw-2795	423	50	way	way	NOUN
taxlaw-2795	423	51	to	to	PART
taxlaw-2795	423	52	deal	deal	VERB
taxlaw-2795	423	53	with	with	ADP
taxlaw-2795	423	54	natural	natural	ADJ
taxlaw-2795	423	55	or	or	CCONJ
taxlaw-2795	423	56	market	market	NOUN
taxlaw-2795	423	57	-	-	PUNCT
taxlaw-2795	423	58	based	base	VERB
taxlaw-2795	423	59	changes	change	NOUN
taxlaw-2795	423	60	.	.	PUNCT
taxlaw-2795	424	1	but	but	CCONJ
taxlaw-2795	424	2	the	the	DET
taxlaw-2795	424	3	question	question	NOUN
taxlaw-2795	424	4	,	,	PUNCT
taxlaw-2795	424	5	of	of	ADP
taxlaw-2795	424	6	course	course	NOUN
taxlaw-2795	424	7	,	,	PUNCT
taxlaw-2795	424	8	is	be	AUX
taxlaw-2795	424	9	whether	whether	SCONJ
taxlaw-2795	424	10	the	the	DET
taxlaw-2795	424	11	announcement	announcement	NOUN
taxlaw-2795	424	12	date	date	NOUN
taxlaw-2795	424	13	should	should	AUX
taxlaw-2795	424	14	be	be	AUX
taxlaw-2795	424	15	the	the	DET
taxlaw-2795	424	16	same	same	ADJ
taxlaw-2795	424	17	as	as	ADP
taxlaw-2795	424	18	the	the	DET
taxlaw-2795	424	19	effective	effective	ADJ
taxlaw-2795	424	20	date	date	NOUN
taxlaw-2795	424	21	.	.	PUNCT
taxlaw-2795	425	1	indeed	indeed	ADV
taxlaw-2795	425	2	,	,	PUNCT
taxlaw-2795	425	3	it	it	PRON
taxlaw-2795	425	4	is	be	AUX
taxlaw-2795	425	5	precisely	precisely	ADV
taxlaw-2795	425	6	the	the	DET
taxlaw-2795	425	7	fact	fact	NOUN
taxlaw-2795	425	8	that	that	SCONJ
taxlaw-2795	425	9	the	the	DET
taxlaw-2795	425	10	announcement	announcement	NOUN
taxlaw-2795	425	11	date	date	NOUN
taxlaw-2795	425	12	of	of	ADP
taxlaw-2795	425	13	a	a	DET
taxlaw-2795	425	14	new	new	ADJ
taxlaw-2795	425	15	legal	legal	ADJ
taxlaw-2795	425	16	rule	rule	NOUN
taxlaw-2795	425	17	can	can	AUX
taxlaw-2795	425	18	differ	differ	VERB
taxlaw-2795	425	19	from	from	ADP
taxlaw-2795	425	20	its	its	PRON
taxlaw-2795	425	21	effective	effective	ADJ
taxlaw-2795	425	22	date	date	NOUN
taxlaw-2795	425	23	that	that	SCONJ
taxlaw-2795	425	24	there	there	PRON
taxlaw-2795	425	25	is	be	VERB
taxlaw-2795	425	26	even	even	ADV
taxlaw-2795	425	27	a	a	DET
taxlaw-2795	425	28	transitions	transition	NOUN
taxlaw-2795	425	29	question	question	NOUN
taxlaw-2795	425	30	in	in	ADP
taxlaw-2795	425	31	the	the	DET
taxlaw-2795	425	32	first	first	ADJ
taxlaw-2795	425	33	place	place	NOUN
taxlaw-2795	425	34	.	.	PUNCT
taxlaw-2795	426	1	consequently	consequently	ADV
taxlaw-2795	426	2	,	,	PUNCT
taxlaw-2795	426	3	to	to	PART
taxlaw-2795	426	4	say	say	VERB
taxlaw-2795	426	5	that	that	SCONJ
taxlaw-2795	426	6	a	a	DET
taxlaw-2795	426	7	transition	transition	NOUN
taxlaw-2795	426	8	norm	norm	NOUN
taxlaw-2795	426	9	of	of	ADP
taxlaw-2795	426	10	having	have	VERB
taxlaw-2795	426	11	identical	identical	ADJ
taxlaw-2795	426	12	effective	effective	ADJ
taxlaw-2795	426	13	and	and	CCONJ
taxlaw-2795	426	14	announcement	announcement	NOUN
taxlaw-2795	426	15	dates	date	NOUN
taxlaw-2795	426	16	is	be	AUX
taxlaw-2795	426	17	like	like	ADP
taxlaw-2795	426	18	a	a	DET
taxlaw-2795	426	19	factual	factual	ADJ
taxlaw-2795	426	20	change	change	NOUN
taxlaw-2795	426	21	is	be	AUX
taxlaw-2795	426	22	merely	merely	ADV
taxlaw-2795	426	23	to	to	PART
taxlaw-2795	426	24	state	state	VERB
taxlaw-2795	426	25	the	the	DET
taxlaw-2795	426	26	consequence	consequence	NOUN
taxlaw-2795	426	27	of	of	ADP
taxlaw-2795	426	28	one	one	NUM
taxlaw-2795	426	29	possible	possible	ADJ
taxlaw-2795	426	30	transition	transition	NOUN
taxlaw-2795	426	31	norm	norm	NOUN
taxlaw-2795	426	32	:	:	PUNCT
taxlaw-2795	426	33	announcement	announcement	NOUN
taxlaw-2795	426	34	date	date	NOUN
taxlaw-2795	426	35	effectiveness	effectiveness	NOUN
taxlaw-2795	426	36	.	.	PUNCT
taxlaw-2795	427	1	it	it	PRON
taxlaw-2795	427	2	does	do	VERB
taxlaw-2795	427	3	nothing	nothing	PRON
taxlaw-2795	427	4	to	to	PART
taxlaw-2795	427	5	justify	justify	VERB
taxlaw-2795	427	6	the	the	DET
taxlaw-2795	427	7	transition	transition	NOUN
taxlaw-2795	427	8	norm	norm	NOUN
taxlaw-2795	427	9	itself	itself	PRON
taxlaw-2795	427	10	.	.	PUNCT
taxlaw-2795	428	1	one	one	PRON
taxlaw-2795	428	2	can	can	AUX
taxlaw-2795	428	3	state	state	VERB
taxlaw-2795	428	4	the	the	DET
taxlaw-2795	428	5	point	point	NOUN
taxlaw-2795	428	6	in	in	ADP
taxlaw-2795	428	7	the	the	DET
taxlaw-2795	428	8	converse	converse	NOUN
taxlaw-2795	428	9	:	:	PUNCT
taxlaw-2795	428	10	if	if	SCONJ
taxlaw-2795	428	11	it	it	PRON
taxlaw-2795	428	12	were	be	AUX
taxlaw-2795	428	13	possible	possible	ADJ
taxlaw-2795	428	14	to	to	PART
taxlaw-2795	428	15	have	have	VERB
taxlaw-2795	428	16	unexpected	unexpected	ADJ
taxlaw-2795	428	17	factual	factual	ADJ
taxlaw-2795	428	18	developments	development	NOUN
taxlaw-2795	428	19	take	take	VERB
taxlaw-2795	428	20	place	place	NOUN
taxlaw-2795	428	21	on	on	ADP
taxlaw-2795	428	22	a	a	DET
taxlaw-2795	428	23	date	date	NOUN
taxlaw-2795	428	24	different	different	ADJ
taxlaw-2795	428	25	from	from	ADP
taxlaw-2795	428	26	their	their	PRON
taxlaw-2795	428	27	“	"	PUNCT
taxlaw-2795	428	28	occurrence	occurrence	NOUN
taxlaw-2795	428	29	,	,	PUNCT
taxlaw-2795	428	30	”	"	PUNCT
taxlaw-2795	428	31	would	would	AUX
taxlaw-2795	428	32	one	one	PRON
taxlaw-2795	428	33	assume	assume	VERB
taxlaw-2795	428	34	that	that	SCONJ
taxlaw-2795	428	35	the	the	DET
taxlaw-2795	428	36	optimal	optimal	ADJ
taxlaw-2795	428	37	date	date	NOUN
taxlaw-2795	428	38	would	would	AUX
taxlaw-2795	428	39	be	be	AUX
taxlaw-2795	428	40	the	the	DET
taxlaw-2795	428	41	occurrence	occurrence	NOUN
taxlaw-2795	428	42	date	date	NOUN
taxlaw-2795	428	43	?	?	PUNCT
taxlaw-2795	429	1	one	one	PRON
taxlaw-2795	429	2	might	might	AUX
taxlaw-2795	429	3	accept	accept	VERB
taxlaw-2795	429	4	these	these	DET
taxlaw-2795	429	5	observations	observation	NOUN
taxlaw-2795	429	6	but	but	CCONJ
taxlaw-2795	429	7	counter	counter	NOUN
taxlaw-2795	429	8	that	that	SCONJ
taxlaw-2795	429	9	they	they	PRON
taxlaw-2795	429	10	reflect	reflect	VERB
taxlaw-2795	429	11	a	a	DET
taxlaw-2795	429	12	merely	merely	ADV
taxlaw-2795	429	13	semantic	semantic	ADJ
taxlaw-2795	429	14	point	point	NOUN
taxlaw-2795	429	15	:	:	PUNCT
taxlaw-2795	429	16	if	if	SCONJ
taxlaw-2795	429	17	one	one	NUM
taxlaw-2795	429	18	defines	define	VERB
taxlaw-2795	429	19	transition	transition	NOUN
taxlaw-2795	429	20	rules	rule	NOUN
taxlaw-2795	429	21	as	as	ADP
taxlaw-2795	429	22	meta	meta	NOUN
taxlaw-2795	429	23	-	-	PUNCT
taxlaw-2795	429	24	rules	rule	NOUN
taxlaw-2795	429	25	that	that	PRON
taxlaw-2795	429	26	determine	determine	VERB
taxlaw-2795	429	27	the	the	DET
taxlaw-2795	429	28	temporal	temporal	ADJ
taxlaw-2795	429	29	extension	extension	NOUN
taxlaw-2795	429	30	of	of	ADP
taxlaw-2795	429	31	entitlement	entitlement	NOUN
taxlaw-2795	429	32	rules	rule	NOUN
taxlaw-2795	429	33	,	,	PUNCT
taxlaw-2795	429	34	then	then	ADV
taxlaw-2795	429	35	of	of	ADP
taxlaw-2795	429	36	course	course	NOUN
taxlaw-2795	429	37	any	any	DET
taxlaw-2795	429	38	legal	legal	ADJ
taxlaw-2795	429	39	transition	transition	NOUN
taxlaw-2795	429	40	that	that	PRON
taxlaw-2795	429	41	is	be	AUX
taxlaw-2795	429	42	not	not	PART
taxlaw-2795	429	43	fully	fully	ADV
taxlaw-2795	429	44	retroactive	retroactive	ADJ
taxlaw-2795	429	45	will	will	AUX
taxlaw-2795	429	46	be	be	AUX
taxlaw-2795	429	47	accompanied	accompany	VERB
taxlaw-2795	429	48	by	by	ADP
taxlaw-2795	429	49	a	a	DET
taxlaw-2795	429	50	transition	transition	NOUN
taxlaw-2795	429	51	rule	rule	NOUN
taxlaw-2795	429	52	and	and	CCONJ
taxlaw-2795	429	53	in	in	ADP
taxlaw-2795	429	54	that	that	DET
taxlaw-2795	429	55	sense	sense	NOUN
taxlaw-2795	429	56	by	by	ADP
taxlaw-2795	429	57	transition	transition	NOUN
taxlaw-2795	429	58	“	"	PUNCT
taxlaw-2795	429	59	relief	relief	NOUN
taxlaw-2795	429	60	.	.	PUNCT
taxlaw-2795	429	61	”	"	PUNCT
taxlaw-2795	429	62	is	be	AUX
taxlaw-2795	429	63	it	it	PRON
taxlaw-2795	429	64	not	not	PART
taxlaw-2795	429	65	possible	possible	ADJ
taxlaw-2795	429	66	to	to	PART
taxlaw-2795	429	67	resolve	resolve	VERB
taxlaw-2795	429	68	the	the	DET
taxlaw-2795	429	69	problem	problem	NOUN
taxlaw-2795	429	70	by	by	ADP
taxlaw-2795	429	71	saying	say	VERB
taxlaw-2795	429	72	that	that	SCONJ
taxlaw-2795	429	73	a	a	DET
taxlaw-2795	429	74	legal	legal	ADJ
taxlaw-2795	429	75	transition	transition	NOUN
taxlaw-2795	429	76	consists	consist	VERB
taxlaw-2795	429	77	of	of	ADP
taxlaw-2795	429	78	a	a	DET
taxlaw-2795	429	79	change	change	NOUN
taxlaw-2795	429	80	to	to	ADP
taxlaw-2795	429	81	an	an	DET
taxlaw-2795	429	82	entitlement	entitlement	NOUN
taxlaw-2795	429	83	rule	rule	NOUN
taxlaw-2795	429	84	plus	plus	CCONJ
taxlaw-2795	429	85	a	a	DET
taxlaw-2795	429	86	transition	transition	NOUN
taxlaw-2795	429	87	rule	rule	NOUN
taxlaw-2795	429	88	,	,	PUNCT
taxlaw-2795	429	89	which	which	PRON
taxlaw-2795	429	90	may	may	AUX
taxlaw-2795	429	91	or	or	CCONJ
taxlaw-2795	429	92	may	may	AUX
taxlaw-2795	429	93	not	not	PART
taxlaw-2795	429	94	be	be	AUX
taxlaw-2795	429	95	explicit	explicit	ADJ
taxlaw-2795	429	96	?	?	PUNCT
taxlaw-2795	430	1	the	the	DET
taxlaw-2795	430	2	argument	argument	NOUN
taxlaw-2795	430	3	would	would	AUX
taxlaw-2795	430	4	then	then	ADV
taxlaw-2795	430	5	be	be	AUX
taxlaw-2795	430	6	that	that	SCONJ
taxlaw-2795	430	7	legal	legal	ADJ
taxlaw-2795	430	8	changes	change	NOUN
taxlaw-2795	430	9	,	,	PUNCT
taxlaw-2795	430	10	so	so	ADV
taxlaw-2795	430	11	defined	define	VERB
taxlaw-2795	430	12	,	,	PUNCT
taxlaw-2795	430	13	are	be	AUX
taxlaw-2795	430	14	just	just	ADV
taxlaw-2795	430	15	like	like	ADP
taxlaw-2795	430	16	factual	factual	ADJ
taxlaw-2795	430	17	developments	development	NOUN
taxlaw-2795	430	18	.	.	PUNCT
taxlaw-2795	431	1	they	they	PRON
taxlaw-2795	431	2	happen	happen	VERB
taxlaw-2795	431	3	unannounced	unannounced	ADJ
taxlaw-2795	431	4	,	,	PUNCT
taxlaw-2795	431	5	taking	take	VERB
taxlaw-2795	431	6	effect	effect	NOUN
taxlaw-2795	431	7	from	from	ADP
taxlaw-2795	431	8	some	some	DET
taxlaw-2795	431	9	date	date	NOUN
taxlaw-2795	431	10	forward	forward	ADV
taxlaw-2795	431	11	,	,	PUNCT
taxlaw-2795	431	12	and	and	CCONJ
taxlaw-2795	431	13	we	we	PRON
taxlaw-2795	431	14	expect	expect	VERB
taxlaw-2795	431	15	investors	investor	NOUN
taxlaw-2795	431	16	to	to	PART
taxlaw-2795	431	17	deal	deal	VERB
taxlaw-2795	431	18	with	with	ADP
taxlaw-2795	431	19	them	they	PRON
taxlaw-2795	431	20	through	through	ADP
taxlaw-2795	431	21	market	market	NOUN
taxlaw-2795	431	22	mechanisms	mechanism	NOUN
taxlaw-2795	431	23	.	.	PUNCT
taxlaw-2795	432	1	the	the	DET
taxlaw-2795	432	2	problem	problem	NOUN
taxlaw-2795	432	3	with	with	ADP
taxlaw-2795	432	4	this	this	DET
taxlaw-2795	432	5	claim	claim	NOUN
taxlaw-2795	432	6	is	be	AUX
taxlaw-2795	432	7	that	that	SCONJ
taxlaw-2795	432	8	it	it	PRON
taxlaw-2795	432	9	is	be	AUX
taxlaw-2795	432	10	false	false	ADJ
taxlaw-2795	432	11	.	.	PUNCT
taxlaw-2795	433	1	legal	legal	ADJ
taxlaw-2795	433	2	changes	change	NOUN
taxlaw-2795	433	3	differ	differ	VERB
taxlaw-2795	433	4	from	from	ADP
taxlaw-2795	433	5	factual	factual	ADJ
taxlaw-2795	433	6	developments	development	NOUN
taxlaw-2795	433	7	only	only	ADV
taxlaw-2795	433	8	in	in	SCONJ
taxlaw-2795	433	9	that	that	SCONJ
taxlaw-2795	433	10	they	they	PRON
taxlaw-2795	433	11	can	can	AUX
taxlaw-2795	433	12	apply	apply	VERB
taxlaw-2795	433	13	retroactively	retroactively	ADV
taxlaw-2795	433	14	or	or	CCONJ
taxlaw-2795	433	15	prospectively	prospectively	ADV
taxlaw-2795	433	16	rather	rather	ADV
taxlaw-2795	433	17	than	than	ADP
taxlaw-2795	433	18	when	when	SCONJ
taxlaw-2795	433	19	they	they	PRON
taxlaw-2795	433	20	are	be	AUX
taxlaw-2795	433	21	announced	announce	VERB
taxlaw-2795	433	22	;	;	PUNCT
taxlaw-2795	433	23	as	as	SCONJ
taxlaw-2795	433	24	stated	state	VERB
taxlaw-2795	433	25	above	above	ADP
taxlaw-2795	433	26	,	,	PUNCT
taxlaw-2795	433	27	factual	factual	ADJ
taxlaw-2795	433	28	developments	development	NOUN
taxlaw-2795	433	29	are	be	AUX
taxlaw-2795	433	30	neither	neither	CCONJ
taxlaw-2795	433	31	prenor	prenor	NOUN
taxlaw-2795	433	32	post	post	NOUN
taxlaw-2795	433	33	-	-	ADJ
taxlaw-2795	433	34	announced	announced	ADJ
taxlaw-2795	433	35	.	.	PUNCT
taxlaw-2795	434	1	to	to	PART
taxlaw-2795	434	2	say	say	VERB
taxlaw-2795	434	3	that	that	SCONJ
taxlaw-2795	434	4	investors	investor	NOUN
taxlaw-2795	434	5	should	should	AUX
taxlaw-2795	434	6	bear	bear	VERB
taxlaw-2795	434	7	the	the	DET
taxlaw-2795	434	8	costs	cost	NOUN
taxlaw-2795	434	9	of	of	ADP
taxlaw-2795	434	10	legal	legal	ADJ
taxlaw-2795	434	11	transitions	transition	NOUN
taxlaw-2795	434	12	on	on	ADP
taxlaw-2795	434	13	analogy	analogy	NOUN
taxlaw-2795	434	14	with	with	ADP
taxlaw-2795	434	15	natural	natural	ADJ
taxlaw-2795	434	16	or	or	CCONJ
taxlaw-2795	434	17	marketbased	marketbase	VERB
taxlaw-2795	434	18	uncertainty	uncertainty	NOUN
taxlaw-2795	434	19	disregards	disregard	VERB
taxlaw-2795	434	20	both	both	CCONJ
taxlaw-2795	434	21	the	the	DET
taxlaw-2795	434	22	flexibility	flexibility	NOUN
taxlaw-2795	434	23	inherent	inherent	ADJ
taxlaw-2795	434	24	in	in	ADP
taxlaw-2795	434	25	legal	legal	ADJ
taxlaw-2795	434	26	change	change	NOUN
taxlaw-2795	434	27	,	,	PUNCT
taxlaw-2795	434	28	which	which	PRON
taxlaw-2795	434	29	is	be	AUX
taxlaw-2795	434	30	that	that	SCONJ
taxlaw-2795	434	31	there	there	PRON
taxlaw-2795	434	32	is	be	VERB
taxlaw-2795	434	33	in	in	ADP
taxlaw-2795	434	34	principle	principle	NOUN
taxlaw-2795	434	35	much	much	ADJ
taxlaw-2795	434	36	control	control	NOUN
taxlaw-2795	434	37	over	over	ADP
taxlaw-2795	434	38	the	the	DET
taxlaw-2795	434	39	effective	effective	ADJ
taxlaw-2795	434	40	-	-	PUNCT
taxlaw-2795	434	41	date	date	NOUN
taxlaw-2795	434	42	timing	timing	NOUN
taxlaw-2795	434	43	of	of	ADP
taxlaw-2795	434	44	the	the	DET
taxlaw-2795	434	45	new	new	ADJ
taxlaw-2795	434	46	entitlement	entitlement	NOUN
taxlaw-2795	434	47	rule	rule	NOUN
taxlaw-2795	434	48	,	,	PUNCT
taxlaw-2795	434	49	and	and	CCONJ
taxlaw-2795	434	50	the	the	DET
taxlaw-2795	434	51	fact	fact	NOUN
taxlaw-2795	434	52	that	that	SCONJ
taxlaw-2795	434	53	it	it	PRON
taxlaw-2795	434	54	is	be	AUX
taxlaw-2795	434	55	just	just	ADV
taxlaw-2795	434	56	this	this	DET
taxlaw-2795	434	57	flexibility	flexibility	NOUN
taxlaw-2795	434	58	that	that	PRON
taxlaw-2795	434	59	gives	give	VERB
taxlaw-2795	434	60	rise	rise	NOUN
taxlaw-2795	434	61	to	to	ADP
taxlaw-2795	434	62	the	the	DET
taxlaw-2795	434	63	“	"	PUNCT
taxlaw-2795	434	64	transition	transition	NOUN
taxlaw-2795	434	65	question	question	NOUN
taxlaw-2795	434	66	”	"	PUNCT
taxlaw-2795	434	67	in	in	ADP
taxlaw-2795	434	68	the	the	DET
taxlaw-2795	434	69	first	first	ADJ
taxlaw-2795	434	70	place	place	NOUN
taxlaw-2795	434	71	.	.	PUNCT
taxlaw-2795	435	1	if	if	SCONJ
taxlaw-2795	435	2	the	the	DET
taxlaw-2795	435	3	flexibility	flexibility	NOUN
taxlaw-2795	435	4	were	be	AUX
taxlaw-2795	435	5	lacking	lack	VERB
taxlaw-2795	435	6	,	,	PUNCT
taxlaw-2795	435	7	there	there	PRON
taxlaw-2795	435	8	would	would	AUX
taxlaw-2795	435	9	be	be	AUX
taxlaw-2795	435	10	no	no	DET
taxlaw-2795	435	11	transition	transition	NOUN
taxlaw-2795	435	12	debate	debate	NOUN
taxlaw-2795	435	13	,	,	PUNCT
taxlaw-2795	435	14	because	because	SCONJ
taxlaw-2795	435	15	all	all	DET
taxlaw-2795	435	16	changes	change	NOUN
taxlaw-2795	435	17	to	to	ADP
taxlaw-2795	435	18	legal	legal	ADJ
taxlaw-2795	435	19	entitlements	entitlement	NOUN
taxlaw-2795	435	20	would	would	AUX
taxlaw-2795	435	21	(	(	PUNCT
taxlaw-2795	435	22	necessarily	necessarily	ADV
taxlaw-2795	435	23	)	)	PUNCT
taxlaw-2795	435	24	occur	occur	VERB
taxlaw-2795	435	25	on	on	ADP
taxlaw-2795	435	26	the	the	DET
taxlaw-2795	435	27	date	date	NOUN
taxlaw-2795	435	28	of	of	ADP
taxlaw-2795	435	29	announcement	announcement	NOUN
taxlaw-2795	435	30	,	,	PUNCT
taxlaw-2795	435	31	or	or	CCONJ
taxlaw-2795	435	32	perhaps	perhaps	ADV
taxlaw-2795	435	33	on	on	ADP
taxlaw-2795	435	34	some	some	DET
taxlaw-2795	435	35	other	other	ADJ
taxlaw-2795	435	36	date	date	NOUN
taxlaw-2795	435	37	,	,	PUNCT
taxlaw-2795	435	38	but	but	CCONJ
taxlaw-2795	435	39	in	in	ADP
taxlaw-2795	435	40	any	any	DET
taxlaw-2795	435	41	case	case	NOUN
taxlaw-2795	435	42	on	on	ADP
taxlaw-2795	435	43	a	a	DET
taxlaw-2795	435	44	date	date	NOUN
taxlaw-2795	435	45	over	over	ADP
taxlaw-2795	435	46	which	which	PRON
taxlaw-2795	435	47	one	one	PRON
taxlaw-2795	435	48	had	have	VERB
taxlaw-2795	435	49	2010	2010	NUM
taxlaw-2795	435	50	]	]	X
taxlaw-2795	435	51	legal	legal	ADJ
taxlaw-2795	435	52	tra'sitio	tra'sitio	NOUN
taxlaw-2795	435	53	's	's	PART
taxlaw-2795	435	54	145	145	NUM
taxlaw-2795	435	55	no	no	DET
taxlaw-2795	435	56	control.79	control.79	NOUN
taxlaw-2795	435	57	in	in	ADP
taxlaw-2795	435	58	short	short	ADJ
taxlaw-2795	435	59	,	,	PUNCT
taxlaw-2795	435	60	the	the	DET
taxlaw-2795	435	61	validity	validity	NOUN
taxlaw-2795	435	62	of	of	ADP
taxlaw-2795	435	63	the	the	DET
taxlaw-2795	435	64	analogy	analogy	NOUN
taxlaw-2795	435	65	presupposes	presuppose	VERB
taxlaw-2795	435	66	the	the	DET
taxlaw-2795	435	67	decision	decision	NOUN
taxlaw-2795	435	68	that	that	SCONJ
taxlaw-2795	435	69	the	the	DET
taxlaw-2795	435	70	best	good	ADJ
taxlaw-2795	435	71	transition	transition	NOUN
taxlaw-2795	435	72	rule	rule	NOUN
taxlaw-2795	435	73	is	be	AUX
taxlaw-2795	435	74	the	the	DET
taxlaw-2795	435	75	default	default	NOUN
taxlaw-2795	435	76	rule	rule	NOUN
taxlaw-2795	435	77	for	for	ADP
taxlaw-2795	435	78	changes	change	NOUN
taxlaw-2795	435	79	to	to	ADP
taxlaw-2795	435	80	positive	positive	ADJ
taxlaw-2795	435	81	law	law	NOUN
taxlaw-2795	435	82	,	,	PUNCT
taxlaw-2795	435	83	yet	yet	CCONJ
taxlaw-2795	435	84	the	the	DET
taxlaw-2795	435	85	analogy	analogy	NOUN
taxlaw-2795	435	86	is	be	AUX
taxlaw-2795	435	87	used	use	VERB
taxlaw-2795	435	88	to	to	PART
taxlaw-2795	435	89	justify	justify	VERB
taxlaw-2795	435	90	that	that	DET
taxlaw-2795	435	91	decision	decision	NOUN
taxlaw-2795	435	92	.	.	PUNCT
taxlaw-2795	436	1	b.	b.	PROPN
taxlaw-2795	436	2	problems	problem	NOUN
taxlaw-2795	436	3	with	with	ADP
taxlaw-2795	436	4	a	a	DET
taxlaw-2795	436	5	single	single	ADJ
taxlaw-2795	436	6	transition	transition	NOUN
taxlaw-2795	436	7	“	"	PUNCT
taxlaw-2795	436	8	'	'	PUNCT
taxlaw-2795	436	9	orm	orm	NOUN
taxlaw-2795	436	10	”	"	PUNCT
taxlaw-2795	436	11	ultimately	ultimately	ADV
taxlaw-2795	436	12	,	,	PUNCT
taxlaw-2795	436	13	the	the	DET
taxlaw-2795	436	14	difficulties	difficulty	NOUN
taxlaw-2795	436	15	with	with	ADP
taxlaw-2795	436	16	the	the	DET
taxlaw-2795	436	17	analogy	analogy	NOUN
taxlaw-2795	436	18	of	of	ADP
taxlaw-2795	436	19	legal	legal	ADJ
taxlaw-2795	436	20	change	change	NOUN
taxlaw-2795	436	21	to	to	ADP
taxlaw-2795	436	22	factual	factual	ADJ
taxlaw-2795	436	23	or	or	CCONJ
taxlaw-2795	436	24	market	market	NOUN
taxlaw-2795	436	25	-	-	PUNCT
taxlaw-2795	436	26	based	base	VERB
taxlaw-2795	436	27	change	change	NOUN
taxlaw-2795	436	28	point	point	NOUN
taxlaw-2795	436	29	to	to	ADP
taxlaw-2795	436	30	the	the	DET
taxlaw-2795	436	31	crux	crux	NOUN
taxlaw-2795	436	32	of	of	ADP
taxlaw-2795	436	33	the	the	DET
taxlaw-2795	436	34	problem	problem	NOUN
taxlaw-2795	436	35	with	with	ADP
taxlaw-2795	436	36	the	the	DET
taxlaw-2795	436	37	anticipations	anticipation	NOUN
taxlaw-2795	436	38	-	-	PUNCT
taxlaw-2795	436	39	based	base	VERB
taxlaw-2795	436	40	literature	literature	NOUN
taxlaw-2795	436	41	.	.	PUNCT
taxlaw-2795	437	1	as	as	SCONJ
taxlaw-2795	437	2	argued	argue	VERB
taxlaw-2795	437	3	below	below	ADV
taxlaw-2795	437	4	,	,	PUNCT
taxlaw-2795	437	5	the	the	DET
taxlaw-2795	437	6	failure	failure	NOUN
taxlaw-2795	437	7	to	to	PART
taxlaw-2795	437	8	appreciate	appreciate	VERB
taxlaw-2795	437	9	fully	fully	ADV
taxlaw-2795	437	10	either	either	CCONJ
taxlaw-2795	437	11	the	the	DET
taxlaw-2795	437	12	flexibility	flexibility	NOUN
taxlaw-2795	437	13	or	or	CCONJ
taxlaw-2795	437	14	the	the	DET
taxlaw-2795	437	15	limitations	limitation	NOUN
taxlaw-2795	437	16	inherent	inherent	ADJ
taxlaw-2795	437	17	in	in	ADP
taxlaw-2795	437	18	the	the	DET
taxlaw-2795	437	19	power	power	NOUN
taxlaw-2795	437	20	to	to	PART
taxlaw-2795	437	21	adopt	adopt	VERB
taxlaw-2795	437	22	a	a	DET
taxlaw-2795	437	23	transition	transition	NOUN
taxlaw-2795	437	24	rule	rule	NOUN
taxlaw-2795	437	25	means	mean	VERB
taxlaw-2795	437	26	that	that	SCONJ
taxlaw-2795	437	27	the	the	DET
taxlaw-2795	437	28	new	new	ADJ
taxlaw-2795	437	29	view	view	NOUN
taxlaw-2795	437	30	literature	literature	NOUN
taxlaw-2795	437	31	fails	fail	VERB
taxlaw-2795	437	32	to	to	PART
taxlaw-2795	437	33	account	account	VERB
taxlaw-2795	437	34	for	for	ADP
taxlaw-2795	437	35	what	what	PRON
taxlaw-2795	437	36	is	be	AUX
taxlaw-2795	437	37	distinctive	distinctive	ADJ
taxlaw-2795	437	38	about	about	ADP
taxlaw-2795	437	39	legal	legal	ADJ
taxlaw-2795	437	40	transitions	transition	NOUN
taxlaw-2795	437	41	.	.	PUNCT
taxlaw-2795	438	1	on	on	ADP
taxlaw-2795	438	2	the	the	DET
taxlaw-2795	438	3	limitations	limitation	NOUN
taxlaw-2795	438	4	side	side	NOUN
taxlaw-2795	438	5	,	,	PUNCT
taxlaw-2795	438	6	it	it	PRON
taxlaw-2795	438	7	fails	fail	VERB
taxlaw-2795	438	8	to	to	PART
taxlaw-2795	438	9	recognize	recognize	VERB
taxlaw-2795	438	10	that	that	SCONJ
taxlaw-2795	438	11	the	the	DET
taxlaw-2795	438	12	markets	market	NOUN
taxlaw-2795	438	13	that	that	PRON
taxlaw-2795	438	14	provide	provide	VERB
taxlaw-2795	438	15	efficient	efficient	ADJ
taxlaw-2795	438	16	methods	method	NOUN
taxlaw-2795	438	17	for	for	ADP
taxlaw-2795	438	18	managing	manage	VERB
taxlaw-2795	438	19	risks	risk	NOUN
taxlaw-2795	438	20	and	and	CCONJ
taxlaw-2795	438	21	internalizing	internalize	VERB
taxlaw-2795	438	22	costs	cost	NOUN
taxlaw-2795	438	23	,	,	PUNCT
taxlaw-2795	438	24	and	and	CCONJ
taxlaw-2795	438	25	that	that	PRON
taxlaw-2795	438	26	serve	serve	VERB
taxlaw-2795	438	27	as	as	ADP
taxlaw-2795	438	28	models	model	NOUN
taxlaw-2795	438	29	for	for	ADP
taxlaw-2795	438	30	a	a	DET
taxlaw-2795	438	31	legal	legal	ADJ
taxlaw-2795	438	32	transition	transition	NOUN
taxlaw-2795	438	33	norm	norm	NOUN
taxlaw-2795	438	34	of	of	ADP
taxlaw-2795	438	35	announcement	announcement	NOUN
taxlaw-2795	438	36	-	-	PUNCT
taxlaw-2795	438	37	date	date	NOUN
taxlaw-2795	438	38	effectiveness	effectiveness	NOUN
taxlaw-2795	438	39	,	,	PUNCT
taxlaw-2795	438	40	themselves	themselves	PRON
taxlaw-2795	438	41	depend	depend	VERB
taxlaw-2795	438	42	upon	upon	SCONJ
taxlaw-2795	438	43	the	the	DET
taxlaw-2795	438	44	existence	existence	NOUN
taxlaw-2795	438	45	of	of	ADP
taxlaw-2795	438	46	a	a	DET
taxlaw-2795	438	47	stable	stable	ADJ
taxlaw-2795	438	48	legal	legal	ADJ
taxlaw-2795	438	49	regime	regime	NOUN
taxlaw-2795	438	50	that	that	PRON
taxlaw-2795	438	51	presupposes	presuppose	VERB
taxlaw-2795	438	52	limits	limit	NOUN
taxlaw-2795	438	53	on	on	ADP
taxlaw-2795	438	54	possible	possible	ADJ
taxlaw-2795	438	55	transition	transition	NOUN
taxlaw-2795	438	56	norms	norm	NOUN
taxlaw-2795	438	57	.	.	PUNCT
taxlaw-2795	439	1	some	some	PRON
taxlaw-2795	439	2	of	of	ADP
taxlaw-2795	439	3	the	the	DET
taxlaw-2795	439	4	norms	norm	NOUN
taxlaw-2795	439	5	advocated	advocate	VERB
taxlaw-2795	439	6	in	in	ADP
taxlaw-2795	439	7	the	the	DET
taxlaw-2795	439	8	recent	recent	ADJ
taxlaw-2795	439	9	transitions	transition	NOUN
taxlaw-2795	439	10	literature	literature	NOUN
taxlaw-2795	439	11	do	do	AUX
taxlaw-2795	439	12	not	not	PART
taxlaw-2795	439	13	take	take	VERB
taxlaw-2795	439	14	cognizance	cognizance	NOUN
taxlaw-2795	439	15	of	of	ADP
taxlaw-2795	439	16	these	these	DET
taxlaw-2795	439	17	limits	limit	NOUN
taxlaw-2795	439	18	.	.	PUNCT
taxlaw-2795	440	1	put	put	VERB
taxlaw-2795	440	2	differently	differently	ADV
taxlaw-2795	440	3	,	,	PUNCT
taxlaw-2795	440	4	certain	certain	ADJ
taxlaw-2795	440	5	transition	transition	NOUN
taxlaw-2795	440	6	norms	norm	NOUN
taxlaw-2795	440	7	,	,	PUNCT
taxlaw-2795	440	8	including	include	VERB
taxlaw-2795	440	9	a	a	DET
taxlaw-2795	440	10	universal	universal	ADJ
taxlaw-2795	440	11	norm	norm	NOUN
taxlaw-2795	440	12	of	of	ADP
taxlaw-2795	440	13	enactment	enactment	NOUN
taxlaw-2795	440	14	-	-	PUNCT
taxlaw-2795	440	15	date	date	NOUN
taxlaw-2795	440	16	effect	effect	NOUN
taxlaw-2795	440	17	with	with	ADP
taxlaw-2795	440	18	no	no	DET
taxlaw-2795	440	19	transition	transition	NOUN
taxlaw-2795	440	20	relief	relief	NOUN
taxlaw-2795	440	21	,	,	PUNCT
taxlaw-2795	440	22	would	would	AUX
taxlaw-2795	440	23	undermine	undermine	VERB
taxlaw-2795	440	24	regime	regime	NOUN
taxlaw-2795	440	25	stability	stability	NOUN
taxlaw-2795	440	26	and	and	CCONJ
taxlaw-2795	440	27	,	,	PUNCT
taxlaw-2795	440	28	hence	hence	ADV
taxlaw-2795	440	29	,	,	PUNCT
taxlaw-2795	440	30	would	would	AUX
taxlaw-2795	440	31	vitiate	vitiate	VERB
taxlaw-2795	440	32	or	or	CCONJ
taxlaw-2795	440	33	destroy	destroy	VERB
taxlaw-2795	440	34	the	the	DET
taxlaw-2795	440	35	markets	market	NOUN
taxlaw-2795	440	36	that	that	PRON
taxlaw-2795	440	37	are	be	AUX
taxlaw-2795	440	38	supposed	suppose	VERB
taxlaw-2795	440	39	to	to	PART
taxlaw-2795	440	40	function	function	VERB
taxlaw-2795	440	41	as	as	ADP
taxlaw-2795	440	42	models	model	NOUN
taxlaw-2795	440	43	for	for	ADP
taxlaw-2795	440	44	managing	manage	VERB
taxlaw-2795	440	45	risk	risk	NOUN
taxlaw-2795	440	46	in	in	ADP
taxlaw-2795	440	47	the	the	DET
taxlaw-2795	440	48	first	first	ADJ
taxlaw-2795	440	49	place	place	NOUN
taxlaw-2795	440	50	,	,	PUNCT
taxlaw-2795	440	51	including	include	VERB
taxlaw-2795	440	52	“	"	PUNCT
taxlaw-2795	440	53	transition	transition	NOUN
taxlaw-2795	440	54	risk	risk	NOUN
taxlaw-2795	440	55	.	.	PUNCT
taxlaw-2795	440	56	”	"	PUNCT
taxlaw-2795	441	1	on	on	ADP
taxlaw-2795	441	2	the	the	DET
taxlaw-2795	441	3	flexibility	flexibility	NOUN
taxlaw-2795	441	4	side	side	NOUN
taxlaw-2795	441	5	,	,	PUNCT
taxlaw-2795	441	6	the	the	DET
taxlaw-2795	441	7	new	new	ADJ
taxlaw-2795	441	8	view	view	NOUN
taxlaw-2795	441	9	fails	fail	VERB
taxlaw-2795	441	10	to	to	PART
taxlaw-2795	441	11	appreciate	appreciate	VERB
taxlaw-2795	441	12	the	the	DET
taxlaw-2795	441	13	distinctive	distinctive	ADJ
taxlaw-2795	441	14	benefits	benefit	NOUN
taxlaw-2795	441	15	that	that	PRON
taxlaw-2795	441	16	different	different	ADJ
taxlaw-2795	441	17	transition	transition	NOUN
taxlaw-2795	441	18	“	"	PUNCT
taxlaw-2795	441	19	norms	norm	NOUN
taxlaw-2795	441	20	”	"	PUNCT
taxlaw-2795	441	21	can	can	AUX
taxlaw-2795	441	22	offer	offer	VERB
taxlaw-2795	441	23	depending	depend	VERB
taxlaw-2795	441	24	upon	upon	SCONJ
taxlaw-2795	441	25	the	the	DET
taxlaw-2795	441	26	different	different	ADJ
taxlaw-2795	441	27	type	type	NOUN
taxlaw-2795	441	28	of	of	ADP
taxlaw-2795	441	29	,	,	PUNCT
taxlaw-2795	441	30	and	and	CCONJ
taxlaw-2795	441	31	justification	justification	NOUN
taxlaw-2795	441	32	for	for	ADP
taxlaw-2795	441	33	,	,	PUNCT
taxlaw-2795	441	34	the	the	DET
taxlaw-2795	441	35	adoption	adoption	NOUN
taxlaw-2795	441	36	of	of	ADP
taxlaw-2795	441	37	a	a	DET
taxlaw-2795	441	38	new	new	ADJ
taxlaw-2795	441	39	entitlement	entitlement	NOUN
taxlaw-2795	441	40	rule	rule	NOUN
taxlaw-2795	441	41	.	.	PUNCT
taxlaw-2795	442	1	for	for	ADP
taxlaw-2795	442	2	example	example	NOUN
taxlaw-2795	442	3	,	,	PUNCT
taxlaw-2795	442	4	there	there	PRON
taxlaw-2795	442	5	may	may	AUX
taxlaw-2795	442	6	be	be	AUX
taxlaw-2795	442	7	distinctive	distinctive	ADJ
taxlaw-2795	442	8	and	and	CCONJ
taxlaw-2795	442	9	systematic	systematic	ADJ
taxlaw-2795	442	10	reasons	reason	NOUN
taxlaw-2795	442	11	favoring	favor	VERB
taxlaw-2795	442	12	greater	great	ADJ
taxlaw-2795	442	13	retroactivity	retroactivity	NOUN
taxlaw-2795	442	14	for	for	ADP
taxlaw-2795	442	15	judicial	judicial	ADJ
taxlaw-2795	442	16	action	action	NOUN
taxlaw-2795	442	17	than	than	ADP
taxlaw-2795	442	18	for	for	ADP
taxlaw-2795	442	19	legislative	legislative	ADJ
taxlaw-2795	442	20	action	action	NOUN
taxlaw-2795	442	21	,	,	PUNCT
taxlaw-2795	442	22	and	and	CCONJ
taxlaw-2795	442	23	these	these	DET
taxlaw-2795	442	24	reasons	reason	NOUN
taxlaw-2795	442	25	may	may	AUX
taxlaw-2795	442	26	relate	relate	VERB
taxlaw-2795	442	27	to	to	ADP
taxlaw-2795	442	28	the	the	DET
taxlaw-2795	442	29	type	type	NOUN
taxlaw-2795	442	30	of	of	ADP
taxlaw-2795	442	31	legal	legal	ADJ
taxlaw-2795	442	32	change	change	NOUN
taxlaw-2795	442	33	that	that	PRON
taxlaw-2795	442	34	the	the	DET
taxlaw-2795	442	35	respective	respective	ADJ
taxlaw-2795	442	36	legal	legal	ADJ
taxlaw-2795	442	37	actors	actor	NOUN
taxlaw-2795	442	38	initiate	initiate	VERB
taxlaw-2795	442	39	,	,	PUNCT
taxlaw-2795	442	40	rather	rather	ADV
taxlaw-2795	442	41	than	than	ADP
taxlaw-2795	442	42	,	,	PUNCT
taxlaw-2795	442	43	for	for	ADP
taxlaw-2795	442	44	example	example	NOUN
taxlaw-2795	442	45	,	,	PUNCT
taxlaw-2795	442	46	to	to	ADP
taxlaw-2795	442	47	the	the	DET
taxlaw-2795	442	48	capacity	capacity	NOUN
taxlaw-2795	442	49	of	of	ADP
taxlaw-2795	442	50	the	the	DET
taxlaw-2795	442	51	respective	respective	ADJ
taxlaw-2795	442	52	institutions	institution	NOUN
taxlaw-2795	442	53	to	to	PART
taxlaw-2795	442	54	adopt	adopt	VERB
taxlaw-2795	442	55	“	"	PUNCT
taxlaw-2795	442	56	good	good	ADJ
taxlaw-2795	442	57	”	"	PUNCT
taxlaw-2795	442	58	or	or	CCONJ
taxlaw-2795	442	59	“	"	PUNCT
taxlaw-2795	442	60	bad	bad	ADJ
taxlaw-2795	442	61	”	"	PUNCT
taxlaw-2795	442	62	law	law	NOUN
taxlaw-2795	442	63	or	or	CCONJ
taxlaw-2795	442	64	to	to	PART
taxlaw-2795	442	65	be	be	AUX
taxlaw-2795	442	66	influenced	influence	VERB
taxlaw-2795	442	67	by	by	ADP
taxlaw-2795	442	68	rent	rent	NOUN
taxlaw-2795	442	69	-	-	PUNCT
taxlaw-2795	442	70	seeking	seeking	NOUN
taxlaw-2795	442	71	or	or	CCONJ
taxlaw-2795	442	72	other	other	ADJ
taxlaw-2795	442	73	undesirable	undesirable	ADJ
taxlaw-2795	442	74	behavior.80	behavior.80	NOUN
taxlaw-2795	442	75	if	if	SCONJ
taxlaw-2795	442	76	one	one	PRON
taxlaw-2795	442	77	insists	insist	VERB
taxlaw-2795	442	78	on	on	ADP
taxlaw-2795	442	79	treating	treat	VERB
taxlaw-2795	442	80	all	all	DET
taxlaw-2795	442	81	79	79	NUM
taxlaw-2795	442	82	.	.	PUNCT
taxlaw-2795	443	1	note	note	NOUN
taxlaw-2795	443	2	that	that	PRON
taxlaw-2795	443	3	kaplow	kaplow	VERB
taxlaw-2795	443	4	himself	himself	PRON
taxlaw-2795	443	5	does	do	AUX
taxlaw-2795	443	6	not	not	PART
taxlaw-2795	443	7	accept	accept	VERB
taxlaw-2795	443	8	the	the	DET
taxlaw-2795	443	9	analogy	analogy	NOUN
taxlaw-2795	443	10	fully	fully	ADV
taxlaw-2795	443	11	,	,	PUNCT
taxlaw-2795	443	12	for	for	ADP
taxlaw-2795	443	13	if	if	SCONJ
taxlaw-2795	443	14	transition	transition	NOUN
taxlaw-2795	443	15	uncertainty	uncertainty	NOUN
taxlaw-2795	443	16	were	be	AUX
taxlaw-2795	443	17	“	"	PUNCT
taxlaw-2795	443	18	analytically	analytically	ADV
taxlaw-2795	443	19	equivalent	equivalent	ADJ
taxlaw-2795	443	20	to	to	ADP
taxlaw-2795	443	21	general	general	ADJ
taxlaw-2795	443	22	market	market	NOUN
taxlaw-2795	443	23	uncertainty	uncertainty	NOUN
taxlaw-2795	443	24	,	,	PUNCT
taxlaw-2795	443	25	”	"	PUNCT
taxlaw-2795	443	26	kaplow	kaplow	NOUN
taxlaw-2795	443	27	,	,	PUNCT
taxlaw-2795	443	28	economic	economic	ADJ
taxlaw-2795	443	29	analysis	analysis	NOUN
taxlaw-2795	443	30	,	,	PUNCT
taxlaw-2795	443	31	supra	supra	PROPN
taxlaw-2795	443	32	note	note	NOUN
taxlaw-2795	443	33	1	1	NUM
taxlaw-2795	443	34	,	,	PUNCT
taxlaw-2795	443	35	at	at	ADP
taxlaw-2795	443	36	520	520	NUM
taxlaw-2795	443	37	,	,	PUNCT
taxlaw-2795	443	38	the	the	DET
taxlaw-2795	443	39	notion	notion	NOUN
taxlaw-2795	443	40	that	that	SCONJ
taxlaw-2795	443	41	it	it	PRON
taxlaw-2795	443	42	might	might	AUX
taxlaw-2795	443	43	occasionally	occasionally	ADV
taxlaw-2795	443	44	be	be	AUX
taxlaw-2795	443	45	appropriate	appropriate	ADJ
taxlaw-2795	443	46	to	to	PART
taxlaw-2795	443	47	make	make	VERB
taxlaw-2795	443	48	certain	certain	ADJ
taxlaw-2795	443	49	new	new	ADJ
taxlaw-2795	443	50	rules	rule	NOUN
taxlaw-2795	443	51	nominally	nominally	ADV
taxlaw-2795	443	52	retroactive	retroactive	ADJ
taxlaw-2795	443	53	would	would	AUX
taxlaw-2795	443	54	be	be	AUX
taxlaw-2795	443	55	false	false	ADJ
taxlaw-2795	443	56	,	,	PUNCT
taxlaw-2795	443	57	contrary	contrary	ADJ
taxlaw-2795	443	58	to	to	ADP
taxlaw-2795	443	59	kaplow	kaplow	PROPN
taxlaw-2795	443	60	’s	’s	PART
taxlaw-2795	443	61	assertion	assertion	NOUN
taxlaw-2795	443	62	.	.	PUNCT
taxlaw-2795	444	1	i	i	PRON
taxlaw-2795	444	2	d.	d.	PROPN
taxlaw-2795	444	3	at	at	ADP
taxlaw-2795	444	4	551	551	NUM
taxlaw-2795	444	5	(	(	PUNCT
taxlaw-2795	444	6	“	"	PUNCT
taxlaw-2795	444	7	sometimes	sometimes	ADV
taxlaw-2795	444	8	new	new	ADJ
taxlaw-2795	444	9	legal	legal	ADJ
taxlaw-2795	444	10	rules	rule	NOUN
taxlaw-2795	444	11	should	should	AUX
taxlaw-2795	444	12	be	be	AUX
taxlaw-2795	444	13	made	make	VERB
taxlaw-2795	444	14	fully	fully	ADV
taxlaw-2795	444	15	retroactive	retroactive	ADJ
taxlaw-2795	444	16	:	:	PUNCT
taxlaw-2795	444	17	they	they	PRON
taxlaw-2795	444	18	should	should	AUX
taxlaw-2795	444	19	be	be	AUX
taxlaw-2795	444	20	applied	apply	VERB
taxlaw-2795	444	21	to	to	ADP
taxlaw-2795	444	22	time	time	NOUN
taxlaw-2795	444	23	periods	period	NOUN
taxlaw-2795	444	24	before	before	ADP
taxlaw-2795	444	25	the	the	DET
taxlaw-2795	444	26	enactment	enactment	NOUN
taxlaw-2795	444	27	date	date	NOUN
taxlaw-2795	444	28	,	,	PUNCT
taxlaw-2795	444	29	even	even	ADV
taxlaw-2795	444	30	as	as	ADP
taxlaw-2795	444	31	to	to	ADP
taxlaw-2795	444	32	investments	investment	NOUN
taxlaw-2795	444	33	no	no	ADV
taxlaw-2795	444	34	longer	long	ADV
taxlaw-2795	444	35	in	in	ADP
taxlaw-2795	444	36	existence	existence	NOUN
taxlaw-2795	444	37	.	.	PUNCT
taxlaw-2795	444	38	”	"	PUNCT
taxlaw-2795	444	39	)	)	PUNCT
taxlaw-2795	444	40	.	.	PUNCT
taxlaw-2795	445	1	80	80	NUM
taxlaw-2795	445	2	.	.	PUNCT
taxlaw-2795	446	1	the	the	DET
taxlaw-2795	446	2	quality	quality	NOUN
taxlaw-2795	446	3	of	of	ADP
taxlaw-2795	446	4	the	the	DET
taxlaw-2795	446	5	new	new	ADJ
taxlaw-2795	446	6	entitlement	entitlement	NOUN
taxlaw-2795	446	7	as	as	ADP
taxlaw-2795	446	8	better	well	ADJ
taxlaw-2795	446	9	or	or	CCONJ
taxlaw-2795	446	10	worse	bad	ADJ
taxlaw-2795	446	11	than	than	ADP
taxlaw-2795	446	12	the	the	DET
taxlaw-2795	446	13	old	old	ADJ
taxlaw-2795	446	14	one	one	NOUN
taxlaw-2795	446	15	and	and	CCONJ
taxlaw-2795	446	16	the	the	DET
taxlaw-2795	446	17	differing	differ	VERB
taxlaw-2795	446	18	possibilities	possibility	NOUN
taxlaw-2795	446	19	for	for	ADP
taxlaw-2795	446	20	compromise	compromise	NOUN
taxlaw-2795	446	21	of	of	ADP
taxlaw-2795	446	22	the	the	DET
taxlaw-2795	446	23	legal	legal	ADJ
taxlaw-2795	446	24	actor	actor	NOUN
taxlaw-2795	446	25	’s	’s	PART
taxlaw-2795	446	26	efforts	effort	NOUN
taxlaw-2795	446	27	to	to	PART
taxlaw-2795	446	28	act	act	VERB
taxlaw-2795	446	29	for	for	ADP
taxlaw-2795	446	30	a	a	DET
taxlaw-2795	446	31	public	public	ADJ
taxlaw-2795	446	32	benefit	benefit	NOUN
taxlaw-2795	446	33	,	,	PUNCT
taxlaw-2795	446	34	depending	depend	VERB
taxlaw-2795	446	35	on	on	ADP
taxlaw-2795	446	36	the	the	DET
taxlaw-2795	446	37	legal	legal	ADJ
taxlaw-2795	446	38	actor	actor	NOUN
taxlaw-2795	446	39	implementing	implement	VERB
taxlaw-2795	446	40	the	the	DET
taxlaw-2795	446	41	change	change	NOUN
taxlaw-2795	446	42	,	,	PUNCT
taxlaw-2795	446	43	are	be	AUX
taxlaw-2795	446	44	the	the	DET
taxlaw-2795	446	45	two	two	NUM
taxlaw-2795	446	46	bases	basis	NOUN
taxlaw-2795	446	47	that	that	PRON
taxlaw-2795	446	48	writers	writer	NOUN
taxlaw-2795	446	49	in	in	ADP
taxlaw-2795	446	50	the	the	DET
taxlaw-2795	446	51	new	new	ADJ
taxlaw-2795	446	52	view	view	NOUN
taxlaw-2795	446	53	have	have	AUX
taxlaw-2795	446	54	identified	identify	VERB
taxlaw-2795	446	55	as	as	ADP
taxlaw-2795	446	56	reasons	reason	NOUN
taxlaw-2795	446	57	for	for	ADP
taxlaw-2795	446	58	different	different	ADJ
taxlaw-2795	446	59	transition	transition	NOUN
taxlaw-2795	446	60	norms	norm	NOUN
taxlaw-2795	446	61	.	.	PUNCT
taxlaw-2795	447	1	thus	thus	ADV
taxlaw-2795	447	2	,	,	PUNCT
taxlaw-2795	447	3	kaplow	kaplow	NOUN
taxlaw-2795	447	4	acknowledges	acknowledge	VERB
taxlaw-2795	447	5	that	that	SCONJ
taxlaw-2795	447	6	different	different	ADJ
taxlaw-2795	447	7	norms	norm	NOUN
taxlaw-2795	447	8	for	for	ADP
taxlaw-2795	447	9	different	different	ADJ
taxlaw-2795	447	10	types	type	NOUN
taxlaw-2795	447	11	of	of	ADP
taxlaw-2795	447	12	government	government	NOUN
taxlaw-2795	447	13	actor	actor	NOUN
taxlaw-2795	447	14	may	may	AUX
taxlaw-2795	447	15	be	be	AUX
taxlaw-2795	447	16	appropriate	appropriate	ADJ
taxlaw-2795	447	17	,	,	PUNCT
taxlaw-2795	447	18	but	but	CCONJ
taxlaw-2795	447	19	he	he	PRON
taxlaw-2795	447	20	does	do	AUX
taxlaw-2795	447	21	not	not	PART
taxlaw-2795	447	22	ground	ground	VERB
taxlaw-2795	447	23	the	the	DET
taxlaw-2795	447	24	observation	observation	NOUN
taxlaw-2795	447	25	in	in	ADP
taxlaw-2795	447	26	the	the	DET
taxlaw-2795	447	27	different	different	ADJ
taxlaw-2795	447	28	natures	nature	NOUN
taxlaw-2795	447	29	of	of	ADP
taxlaw-2795	447	30	what	what	PRON
taxlaw-2795	447	31	the	the	DET
taxlaw-2795	447	32	actor	actor	NOUN
taxlaw-2795	447	33	146	146	NUM
taxlaw-2795	447	34	columbia	columbia	PROPN
taxlaw-2795	447	35	jour'al	jour'al	PROPN
taxlaw-2795	447	36	of	of	ADP
taxlaw-2795	447	37	tax	tax	NOUN
taxlaw-2795	447	38	law	law	NOUN
taxlaw-2795	447	39	[	[	X
taxlaw-2795	447	40	vol	vol	NOUN
taxlaw-2795	447	41	.	.	PUNCT
taxlaw-2795	448	1	1:120	1:120	ADJ
taxlaw-2795	448	2	forms	form	NOUN
taxlaw-2795	448	3	of	of	ADP
taxlaw-2795	448	4	government	government	NOUN
taxlaw-2795	448	5	action	action	NOUN
taxlaw-2795	448	6	as	as	ADP
taxlaw-2795	448	7	essentially	essentially	ADV
taxlaw-2795	448	8	the	the	DET
taxlaw-2795	448	9	same	same	ADJ
taxlaw-2795	448	10	,	,	PUNCT
taxlaw-2795	448	11	these	these	DET
taxlaw-2795	448	12	distinctive	distinctive	ADJ
taxlaw-2795	448	13	reasons	reason	NOUN
taxlaw-2795	448	14	become	become	VERB
taxlaw-2795	448	15	invisible	invisible	ADJ
taxlaw-2795	448	16	.	.	PUNCT
taxlaw-2795	449	1	in	in	ADP
taxlaw-2795	449	2	the	the	DET
taxlaw-2795	449	3	following	follow	VERB
taxlaw-2795	449	4	two	two	NUM
taxlaw-2795	449	5	subparts	subpart	NOUN
taxlaw-2795	449	6	,	,	PUNCT
taxlaw-2795	449	7	i	i	PRON
taxlaw-2795	449	8	illustrate	illustrate	VERB
taxlaw-2795	449	9	the	the	DET
taxlaw-2795	449	10	limitations	limitation	NOUN
taxlaw-2795	449	11	point	point	NOUN
taxlaw-2795	449	12	by	by	ADP
taxlaw-2795	449	13	considering	consider	VERB
taxlaw-2795	449	14	the	the	DET
taxlaw-2795	449	15	consequences	consequence	NOUN
taxlaw-2795	449	16	of	of	ADP
taxlaw-2795	449	17	extending	extend	VERB
taxlaw-2795	449	18	the	the	DET
taxlaw-2795	449	19	default	default	NOUN
taxlaw-2795	449	20	rules	rule	NOUN
taxlaw-2795	449	21	that	that	PRON
taxlaw-2795	449	22	apply	apply	VERB
taxlaw-2795	449	23	to	to	ADP
taxlaw-2795	449	24	judicial	judicial	ADJ
taxlaw-2795	449	25	decisions	decision	NOUN
taxlaw-2795	449	26	to	to	ADP
taxlaw-2795	449	27	positive	positive	ADJ
taxlaw-2795	449	28	law	law	NOUN
taxlaw-2795	449	29	,	,	PUNCT
taxlaw-2795	449	30	and	and	CCONJ
taxlaw-2795	449	31	the	the	DET
taxlaw-2795	449	32	flexibility	flexibility	NOUN
taxlaw-2795	449	33	point	point	NOUN
taxlaw-2795	449	34	by	by	ADP
taxlaw-2795	449	35	considering	consider	VERB
taxlaw-2795	449	36	the	the	DET
taxlaw-2795	449	37	reverse	reverse	ADJ
taxlaw-2795	449	38	extension	extension	NOUN
taxlaw-2795	449	39	.	.	PUNCT
taxlaw-2795	450	1	these	these	DET
taxlaw-2795	450	2	potential	potential	ADJ
taxlaw-2795	450	3	extensions	extension	NOUN
taxlaw-2795	450	4	(	(	PUNCT
taxlaw-2795	450	5	or	or	CCONJ
taxlaw-2795	450	6	some	some	DET
taxlaw-2795	450	7	other	other	ADJ
taxlaw-2795	450	8	uniform	uniform	ADJ
taxlaw-2795	450	9	norm	norm	NOUN
taxlaw-2795	450	10	)	)	PUNCT
taxlaw-2795	450	11	should	should	AUX
taxlaw-2795	450	12	seem	seem	VERB
taxlaw-2795	450	13	natural	natural	ADJ
taxlaw-2795	450	14	under	under	ADP
taxlaw-2795	450	15	a	a	DET
taxlaw-2795	450	16	conception	conception	NOUN
taxlaw-2795	450	17	of	of	ADP
taxlaw-2795	450	18	legal	legal	ADJ
taxlaw-2795	450	19	change	change	NOUN
taxlaw-2795	450	20	that	that	PRON
taxlaw-2795	450	21	insists	insist	VERB
taxlaw-2795	450	22	on	on	ADP
taxlaw-2795	450	23	effacing	efface	VERB
taxlaw-2795	450	24	the	the	DET
taxlaw-2795	450	25	distinctions	distinction	NOUN
taxlaw-2795	450	26	among	among	ADP
taxlaw-2795	450	27	judicial	judicial	ADJ
taxlaw-2795	450	28	,	,	PUNCT
taxlaw-2795	450	29	executive	executive	ADJ
taxlaw-2795	450	30	and	and	CCONJ
taxlaw-2795	450	31	legislative	legislative	ADJ
taxlaw-2795	450	32	decisions	decision	NOUN
taxlaw-2795	450	33	,	,	PUNCT
taxlaw-2795	450	34	because	because	SCONJ
taxlaw-2795	450	35	,	,	PUNCT
taxlaw-2795	450	36	under	under	ADP
taxlaw-2795	450	37	that	that	DET
taxlaw-2795	450	38	conception	conception	NOUN
taxlaw-2795	450	39	,	,	PUNCT
taxlaw-2795	450	40	whatever	whatever	PRON
taxlaw-2795	450	41	the	the	DET
taxlaw-2795	450	42	correct	correct	ADJ
taxlaw-2795	450	43	norm	norm	NOUN
taxlaw-2795	450	44	or	or	CCONJ
taxlaw-2795	450	45	norms	norm	NOUN
taxlaw-2795	450	46	should	should	AUX
taxlaw-2795	450	47	be	be	AUX
taxlaw-2795	450	48	,	,	PUNCT
taxlaw-2795	450	49	they	they	PRON
taxlaw-2795	450	50	should	should	AUX
taxlaw-2795	450	51	not	not	PART
taxlaw-2795	450	52	depend	depend	VERB
taxlaw-2795	450	53	upon	upon	SCONJ
taxlaw-2795	450	54	which	which	PRON
taxlaw-2795	450	55	government	government	NOUN
taxlaw-2795	450	56	actor	actor	NOUN
taxlaw-2795	450	57	initiates	initiate	VERB
taxlaw-2795	450	58	the	the	DET
taxlaw-2795	450	59	change	change	NOUN
taxlaw-2795	450	60	,	,	PUNCT
taxlaw-2795	450	61	but	but	CCONJ
taxlaw-2795	450	62	upon	upon	SCONJ
taxlaw-2795	450	63	which	which	DET
taxlaw-2795	450	64	rule	rule	NOUN
taxlaw-2795	450	65	provides	provide	VERB
taxlaw-2795	450	66	the	the	DET
taxlaw-2795	450	67	proper	proper	ADJ
taxlaw-2795	450	68	incentives	incentive	NOUN
taxlaw-2795	450	69	to	to	ADP
taxlaw-2795	450	70	legal	legal	ADJ
taxlaw-2795	450	71	actors.81	actors.81	NOUN
taxlaw-2795	450	72	1	1	X
taxlaw-2795	450	73	.	.	PUNCT
taxlaw-2795	450	74	retroactive	retroactive	ADJ
taxlaw-2795	450	75	relief	relief	NOUN
taxlaw-2795	450	76	—	—	PUNCT
taxlaw-2795	450	77	naturalization	naturalization	NOUN
taxlaw-2795	450	78	of	of	ADP
taxlaw-2795	450	79	the	the	DET
taxlaw-2795	450	80	market	market	NOUN
taxlaw-2795	450	81	consider	consider	VERB
taxlaw-2795	450	82	first	first	ADV
taxlaw-2795	450	83	the	the	DET
taxlaw-2795	450	84	consequences	consequence	NOUN
taxlaw-2795	450	85	of	of	ADP
taxlaw-2795	450	86	extending	extend	VERB
taxlaw-2795	450	87	the	the	DET
taxlaw-2795	450	88	judicial	judicial	ADJ
taxlaw-2795	450	89	rule	rule	NOUN
taxlaw-2795	450	90	of	of	ADP
taxlaw-2795	450	91	nominal	nominal	ADJ
taxlaw-2795	450	92	retroactivity	retroactivity	NOUN
taxlaw-2795	450	93	to	to	ADP
taxlaw-2795	450	94	positive	positive	ADJ
taxlaw-2795	450	95	law	law	NOUN
taxlaw-2795	450	96	.	.	PUNCT
taxlaw-2795	451	1	new	new	ADJ
taxlaw-2795	451	2	view	view	NOUN
taxlaw-2795	451	3	scholars	scholar	NOUN
taxlaw-2795	451	4	have	have	AUX
taxlaw-2795	451	5	noted	note	VERB
taxlaw-2795	451	6	that	that	SCONJ
taxlaw-2795	451	7	such	such	DET
taxlaw-2795	451	8	a	a	DET
taxlaw-2795	451	9	norm	norm	NOUN
taxlaw-2795	451	10	would	would	AUX
taxlaw-2795	451	11	have	have	VERB
taxlaw-2795	451	12	a	a	DET
taxlaw-2795	451	13	chilling	chilling	ADJ
taxlaw-2795	451	14	effect	effect	NOUN
taxlaw-2795	451	15	on	on	ADP
taxlaw-2795	451	16	investors	investor	NOUN
taxlaw-2795	451	17	,	,	PUNCT
taxlaw-2795	451	18	for	for	ADP
taxlaw-2795	451	19	the	the	DET
taxlaw-2795	451	20	obvious	obvious	ADJ
taxlaw-2795	451	21	reason	reason	NOUN
taxlaw-2795	451	22	that	that	SCONJ
taxlaw-2795	451	23	investors	investor	NOUN
taxlaw-2795	451	24	would	would	AUX
taxlaw-2795	451	25	lack	lack	VERB
taxlaw-2795	451	26	confidence	confidence	NOUN
taxlaw-2795	451	27	that	that	SCONJ
taxlaw-2795	451	28	the	the	DET
taxlaw-2795	451	29	rules	rule	NOUN
taxlaw-2795	451	30	on	on	ADP
taxlaw-2795	451	31	which	which	PRON
taxlaw-2795	451	32	they	they	PRON
taxlaw-2795	451	33	relied	rely	VERB
taxlaw-2795	451	34	in	in	ADP
taxlaw-2795	451	35	arranging	arrange	VERB
taxlaw-2795	451	36	their	their	PRON
taxlaw-2795	451	37	affairs	affair	NOUN
taxlaw-2795	451	38	would	would	AUX
taxlaw-2795	451	39	in	in	ADP
taxlaw-2795	451	40	fact	fact	NOUN
taxlaw-2795	451	41	be	be	AUX
taxlaw-2795	451	42	the	the	DET
taxlaw-2795	451	43	rules	rule	NOUN
taxlaw-2795	451	44	applicable	applicable	ADJ
taxlaw-2795	451	45	to	to	ADP
taxlaw-2795	451	46	their	their	PRON
taxlaw-2795	451	47	affairs.82	affairs.82	NOUN
taxlaw-2795	451	48	unless	unless	SCONJ
taxlaw-2795	451	49	investors	investor	NOUN
taxlaw-2795	451	50	could	could	AUX
taxlaw-2795	451	51	be	be	AUX
taxlaw-2795	451	52	sufficiently	sufficiently	ADV
taxlaw-2795	451	53	certain	certain	ADJ
taxlaw-2795	451	54	either	either	CCONJ
taxlaw-2795	451	55	that	that	SCONJ
taxlaw-2795	451	56	current	current	ADJ
taxlaw-2795	451	57	law	law	NOUN
taxlaw-2795	451	58	would	would	AUX
taxlaw-2795	451	59	not	not	PART
taxlaw-2795	451	60	be	be	AUX
taxlaw-2795	451	61	changed	change	VERB
taxlaw-2795	451	62	unfavorably	unfavorably	ADV
taxlaw-2795	451	63	,	,	PUNCT
taxlaw-2795	451	64	or	or	CCONJ
taxlaw-2795	451	65	that	that	SCONJ
taxlaw-2795	451	66	if	if	SCONJ
taxlaw-2795	451	67	it	it	PRON
taxlaw-2795	451	68	did	do	AUX
taxlaw-2795	451	69	change	change	VERB
taxlaw-2795	451	70	,	,	PUNCT
taxlaw-2795	451	71	the	the	DET
taxlaw-2795	451	72	retroactive	retroactive	ADJ
taxlaw-2795	451	73	effect	effect	NOUN
taxlaw-2795	451	74	would	would	AUX
taxlaw-2795	451	75	not	not	PART
taxlaw-2795	451	76	extend	extend	VERB
taxlaw-2795	451	77	far	far	ADV
taxlaw-2795	451	78	enough	enough	ADV
taxlaw-2795	451	79	back	back	ADV
taxlaw-2795	451	80	to	to	PART
taxlaw-2795	451	81	reach	reach	VERB
taxlaw-2795	451	82	their	their	PRON
taxlaw-2795	451	83	earlier	early	ADJ
taxlaw-2795	451	84	conduct	conduct	NOUN
taxlaw-2795	451	85	,	,	PUNCT
taxlaw-2795	451	86	they	they	PRON
taxlaw-2795	451	87	would	would	AUX
taxlaw-2795	451	88	be	be	AUX
taxlaw-2795	451	89	unlikely	unlikely	ADJ
taxlaw-2795	451	90	to	to	PART
taxlaw-2795	451	91	commit	commit	VERB
taxlaw-2795	451	92	their	their	PRON
taxlaw-2795	451	93	resources	resource	NOUN
taxlaw-2795	451	94	in	in	ADP
taxlaw-2795	451	95	ways	way	NOUN
taxlaw-2795	451	96	that	that	PRON
taxlaw-2795	451	97	would	would	AUX
taxlaw-2795	451	98	otherwise	otherwise	ADV
taxlaw-2795	451	99	be	be	AUX
taxlaw-2795	451	100	efficient	efficient	ADJ
taxlaw-2795	451	101	.	.	PUNCT
taxlaw-2795	452	1	for	for	ADP
taxlaw-2795	452	2	example	example	NOUN
taxlaw-2795	452	3	,	,	PUNCT
taxlaw-2795	452	4	taxpayers	taxpayer	NOUN
taxlaw-2795	452	5	under	under	ADP
taxlaw-2795	452	6	a	a	DET
taxlaw-2795	452	7	steady	steady	ADJ
taxlaw-2795	452	8	-	-	PUNCT
taxlaw-2795	452	9	state	state	NOUN
taxlaw-2795	452	10	income	income	NOUN
taxlaw-2795	452	11	tax	tax	NOUN
taxlaw-2795	452	12	can	can	AUX
taxlaw-2795	452	13	be	be	AUX
taxlaw-2795	452	14	expected	expect	VERB
taxlaw-2795	452	15	to	to	PART
taxlaw-2795	452	16	allocate	allocate	VERB
taxlaw-2795	452	17	their	their	PRON
taxlaw-2795	452	18	resources	resource	NOUN
taxlaw-2795	452	19	in	in	ADP
taxlaw-2795	452	20	ways	way	NOUN
taxlaw-2795	452	21	that	that	PRON
taxlaw-2795	452	22	favor	favor	VERB
taxlaw-2795	452	23	current	current	ADJ
taxlaw-2795	452	24	consumption	consumption	NOUN
taxlaw-2795	452	25	to	to	ADP
taxlaw-2795	452	26	a	a	DET
taxlaw-2795	452	27	greater	great	ADJ
taxlaw-2795	452	28	extent	extent	NOUN
taxlaw-2795	452	29	than	than	SCONJ
taxlaw-2795	452	30	do	do	VERB
taxlaw-2795	452	31	taxpayers	taxpayer	NOUN
taxlaw-2795	452	32	under	under	ADP
taxlaw-2795	452	33	a	a	DET
taxlaw-2795	452	34	steadystate	steadystate	ADJ
taxlaw-2795	452	35	consumption	consumption	NOUN
taxlaw-2795	452	36	tax.83	tax.83	NOUN
taxlaw-2795	452	37	unless	unless	SCONJ
taxlaw-2795	452	38	taxpayers	taxpayer	NOUN
taxlaw-2795	452	39	believe	believe	VERB
taxlaw-2795	452	40	they	they	PRON
taxlaw-2795	452	41	can	can	AUX
taxlaw-2795	452	42	make	make	VERB
taxlaw-2795	452	43	an	an	DET
taxlaw-2795	452	44	accurate	accurate	ADJ
taxlaw-2795	452	45	prediction	prediction	NOUN
taxlaw-2795	452	46	of	of	ADP
taxlaw-2795	452	47	the	the	DET
taxlaw-2795	452	48	likelihood	likelihood	NOUN
taxlaw-2795	452	49	that	that	SCONJ
taxlaw-2795	452	50	a	a	DET
taxlaw-2795	452	51	future	future	ADJ
taxlaw-2795	452	52	transition	transition	NOUN
taxlaw-2795	452	53	to	to	ADP
taxlaw-2795	452	54	a	a	DET
taxlaw-2795	452	55	consumption	consumption	NOUN
taxlaw-2795	452	56	tax	tax	NOUN
taxlaw-2795	452	57	will	will	AUX
taxlaw-2795	452	58	occur	occur	VERB
taxlaw-2795	452	59	and	and	CCONJ
taxlaw-2795	452	60	will	will	AUX
taxlaw-2795	452	61	apply	apply	VERB
taxlaw-2795	452	62	retroactively	retroactively	ADV
taxlaw-2795	452	63	to	to	PART
taxlaw-2795	452	64	pre	pre	VERB
taxlaw-2795	452	65	-	-	VERB
taxlaw-2795	452	66	change	change	NOUN
taxlaw-2795	452	67	does	do	AUX
taxlaw-2795	452	68	;	;	PUNCT
taxlaw-2795	452	69	rather	rather	ADV
taxlaw-2795	452	70	the	the	DET
taxlaw-2795	452	71	focus	focus	NOUN
taxlaw-2795	452	72	is	be	AUX
taxlaw-2795	452	73	on	on	ADP
taxlaw-2795	452	74	the	the	DET
taxlaw-2795	452	75	susceptibility	susceptibility	NOUN
taxlaw-2795	452	76	of	of	ADP
taxlaw-2795	452	77	different	different	ADJ
taxlaw-2795	452	78	government	government	NOUN
taxlaw-2795	452	79	actors	actor	NOUN
taxlaw-2795	452	80	to	to	ADP
taxlaw-2795	452	81	different	different	ADJ
taxlaw-2795	452	82	forms	form	NOUN
taxlaw-2795	452	83	of	of	ADP
taxlaw-2795	452	84	suboptimal	suboptimal	ADJ
taxlaw-2795	452	85	behavior	behavior	NOUN
taxlaw-2795	452	86	.	.	PUNCT
taxlaw-2795	453	1	kaplow	kaplow	NOUN
taxlaw-2795	453	2	,	,	PUNCT
taxlaw-2795	453	3	transition	transition	NOUN
taxlaw-2795	453	4	policy	policy	NOUN
taxlaw-2795	453	5	,	,	PUNCT
taxlaw-2795	453	6	supra	supra	PROPN
taxlaw-2795	453	7	note	note	NOUN
taxlaw-2795	453	8	2	2	NUM
taxlaw-2795	453	9	,	,	PUNCT
taxlaw-2795	453	10	at	at	ADP
taxlaw-2795	453	11	190–200	190–200	NUM
taxlaw-2795	453	12	.	.	PUNCT
taxlaw-2795	453	13	81	81	NUM
taxlaw-2795	453	14	.	.	PUNCT
taxlaw-2795	454	1	levmore	levmore	NOUN
taxlaw-2795	454	2	,	,	PUNCT
taxlaw-2795	454	3	changes	change	NOUN
taxlaw-2795	454	4	,	,	PUNCT
taxlaw-2795	454	5	supra	supra	NOUN
taxlaw-2795	454	6	note	note	NOUN
taxlaw-2795	454	7	5	5	NUM
taxlaw-2795	454	8	,	,	PUNCT
taxlaw-2795	454	9	at	at	ADP
taxlaw-2795	454	10	1672	1672	NUM
taxlaw-2795	454	11	.	.	PUNCT
taxlaw-2795	455	1	to	to	PART
taxlaw-2795	455	2	be	be	AUX
taxlaw-2795	455	3	clear	clear	ADJ
taxlaw-2795	455	4	,	,	PUNCT
taxlaw-2795	455	5	here	here	ADV
taxlaw-2795	455	6	i	i	PRON
taxlaw-2795	455	7	abstract	abstract	ADV
taxlaw-2795	455	8	from	from	ADP
taxlaw-2795	455	9	considerations	consideration	NOUN
taxlaw-2795	455	10	relating	relate	VERB
taxlaw-2795	455	11	to	to	ADP
taxlaw-2795	455	12	“	"	PUNCT
taxlaw-2795	455	13	good	good	ADJ
taxlaw-2795	455	14	government	government	NOUN
taxlaw-2795	455	15	”	"	PUNCT
taxlaw-2795	455	16	concerns	concern	NOUN
taxlaw-2795	455	17	that	that	PRON
taxlaw-2795	455	18	might	might	AUX
taxlaw-2795	455	19	counsel	counsel	VERB
taxlaw-2795	455	20	in	in	ADP
taxlaw-2795	455	21	favor	favor	NOUN
taxlaw-2795	455	22	of	of	ADP
taxlaw-2795	455	23	different	different	ADJ
taxlaw-2795	455	24	norms	norm	NOUN
taxlaw-2795	455	25	for	for	ADP
taxlaw-2795	455	26	different	different	ADJ
taxlaw-2795	455	27	government	government	NOUN
taxlaw-2795	455	28	actors	actor	NOUN
taxlaw-2795	455	29	.	.	PUNCT
taxlaw-2795	456	1	see	see	VERB
taxlaw-2795	456	2	supra	supra	PROPN
taxlaw-2795	456	3	note	note	PROPN
taxlaw-2795	456	4	80	80	NUM
taxlaw-2795	456	5	.	.	PUNCT
taxlaw-2795	457	1	rather	rather	ADV
taxlaw-2795	457	2	the	the	DET
taxlaw-2795	457	3	question	question	NOUN
taxlaw-2795	457	4	is	be	AUX
taxlaw-2795	457	5	whether	whether	SCONJ
taxlaw-2795	457	6	the	the	DET
taxlaw-2795	457	7	distinctive	distinctive	ADJ
taxlaw-2795	457	8	types	type	NOUN
taxlaw-2795	457	9	of	of	ADP
taxlaw-2795	457	10	activity	activity	NOUN
taxlaw-2795	457	11	that	that	PRON
taxlaw-2795	457	12	different	different	ADJ
taxlaw-2795	457	13	government	government	NOUN
taxlaw-2795	457	14	decision	decision	NOUN
taxlaw-2795	457	15	-	-	PUNCT
taxlaw-2795	457	16	makers	maker	NOUN
taxlaw-2795	457	17	engage	engage	VERB
taxlaw-2795	457	18	in	in	ADP
taxlaw-2795	457	19	might	might	AUX
taxlaw-2795	457	20	support	support	VERB
taxlaw-2795	457	21	different	different	ADJ
taxlaw-2795	457	22	transition	transition	NOUN
taxlaw-2795	457	23	norms	norm	NOUN
taxlaw-2795	457	24	for	for	ADP
taxlaw-2795	457	25	these	these	DET
taxlaw-2795	457	26	actors	actor	NOUN
taxlaw-2795	457	27	.	.	PUNCT
taxlaw-2795	458	1	on	on	ADP
taxlaw-2795	458	2	this	this	DET
taxlaw-2795	458	3	point	point	NOUN
taxlaw-2795	458	4	the	the	DET
taxlaw-2795	458	5	literature	literature	NOUN
taxlaw-2795	458	6	is	be	AUX
taxlaw-2795	458	7	silent	silent	ADJ
taxlaw-2795	458	8	.	.	PUNCT
taxlaw-2795	459	1	82	82	NUM
taxlaw-2795	459	2	.	.	PUNCT
taxlaw-2795	460	1	see	see	VERB
taxlaw-2795	460	2	,	,	PUNCT
taxlaw-2795	460	3	e.g.	e.g.	ADV
taxlaw-2795	460	4	,	,	PUNCT
taxlaw-2795	460	5	levmore	levmore	NOUN
taxlaw-2795	460	6	,	,	PUNCT
taxlaw-2795	460	7	retroactive	retroactive	ADJ
taxlaw-2795	460	8	taxation	taxation	NOUN
taxlaw-2795	460	9	,	,	PUNCT
taxlaw-2795	460	10	supra	supra	PROPN
taxlaw-2795	460	11	note	note	PROPN
taxlaw-2795	460	12	11	11	NUM
taxlaw-2795	460	13	,	,	PUNCT
taxlaw-2795	460	14	at	at	ADP
taxlaw-2795	460	15	277–78	277–78	NOUN
taxlaw-2795	460	16	;	;	PUNCT
taxlaw-2795	460	17	shaviro	shaviro	NOUN
taxlaw-2795	460	18	,	,	PUNCT
taxlaw-2795	460	19	supra	supra	PROPN
taxlaw-2795	460	20	note	note	NOUN
taxlaw-2795	460	21	1	1	NUM
taxlaw-2795	460	22	,	,	PUNCT
taxlaw-2795	460	23	at	at	ADP
taxlaw-2795	460	24	21–22	21–22	NUM
taxlaw-2795	460	25	.	.	PUNCT
taxlaw-2795	461	1	83	83	NUM
taxlaw-2795	461	2	.	.	PUNCT
taxlaw-2795	462	1	for	for	ADP
taxlaw-2795	462	2	a	a	DET
taxlaw-2795	462	3	general	general	ADJ
taxlaw-2795	462	4	description	description	NOUN
taxlaw-2795	462	5	of	of	ADP
taxlaw-2795	462	6	the	the	DET
taxlaw-2795	462	7	incentive	incentive	NOUN
taxlaw-2795	462	8	effects	effect	NOUN
taxlaw-2795	462	9	of	of	ADP
taxlaw-2795	462	10	income	income	NOUN
taxlaw-2795	462	11	and	and	CCONJ
taxlaw-2795	462	12	consumption	consumption	NOUN
taxlaw-2795	462	13	taxes	taxis	NOUN
taxlaw-2795	462	14	,	,	PUNCT
taxlaw-2795	462	15	see	see	VERB
taxlaw-2795	462	16	joseph	joseph	PROPN
taxlaw-2795	462	17	bankman	bankman	PROPN
taxlaw-2795	462	18	and	and	CCONJ
taxlaw-2795	462	19	david	david	PROPN
taxlaw-2795	462	20	a.	a.	PROPN
taxlaw-2795	462	21	weisbach	weisbach	PROPN
taxlaw-2795	462	22	,	,	PUNCT
taxlaw-2795	462	23	the	the	DET
taxlaw-2795	462	24	superiority	superiority	NOUN
taxlaw-2795	462	25	of	of	ADP
taxlaw-2795	462	26	an	an	DET
taxlaw-2795	462	27	ideal	ideal	ADJ
taxlaw-2795	462	28	consumption	consumption	NOUN
taxlaw-2795	462	29	tax	tax	NOUN
taxlaw-2795	462	30	over	over	ADP
taxlaw-2795	462	31	an	an	DET
taxlaw-2795	462	32	ideal	ideal	ADJ
taxlaw-2795	462	33	income	income	NOUN
taxlaw-2795	462	34	tax	tax	NOUN
taxlaw-2795	462	35	,	,	PUNCT
taxlaw-2795	462	36	58	58	NUM
taxlaw-2795	462	37	stan	stan	PROPN
taxlaw-2795	462	38	.	.	PUNCT
taxlaw-2795	463	1	l.	l.	PROPN
taxlaw-2795	463	2	rev	rev	PROPN
taxlaw-2795	463	3	.	.	PROPN
taxlaw-2795	463	4	1413	1413	NUM
taxlaw-2795	463	5	(	(	PUNCT
taxlaw-2795	463	6	2006	2006	NUM
taxlaw-2795	463	7	)	)	PUNCT
taxlaw-2795	463	8	.	.	PUNCT
taxlaw-2795	464	1	2010	2010	NUM
taxlaw-2795	464	2	]	]	X
taxlaw-2795	464	3	legal	legal	ADJ
taxlaw-2795	464	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	464	5	's	's	PART
taxlaw-2795	464	6	147	147	NUM
taxlaw-2795	464	7	decisions	decision	NOUN
taxlaw-2795	464	8	,	,	PUNCT
taxlaw-2795	464	9	they	they	PRON
taxlaw-2795	464	10	are	be	AUX
taxlaw-2795	464	11	apt	apt	ADJ
taxlaw-2795	464	12	to	to	PART
taxlaw-2795	464	13	adopt	adopt	VERB
taxlaw-2795	464	14	a	a	DET
taxlaw-2795	464	15	wait	wait	VERB
taxlaw-2795	464	16	-	-	PUNCT
taxlaw-2795	464	17	and	and	CCONJ
taxlaw-2795	464	18	-	-	PUNCT
taxlaw-2795	464	19	see	see	VERB
taxlaw-2795	464	20	attitude	attitude	NOUN
taxlaw-2795	464	21	and	and	CCONJ
taxlaw-2795	464	22	to	to	PART
taxlaw-2795	464	23	refrain	refrain	VERB
taxlaw-2795	464	24	from	from	ADP
taxlaw-2795	464	25	committing	commit	VERB
taxlaw-2795	464	26	resources	resource	NOUN
taxlaw-2795	464	27	either	either	CCONJ
taxlaw-2795	464	28	way	way	NOUN
taxlaw-2795	464	29	.	.	PUNCT
taxlaw-2795	465	1	this	this	DET
taxlaw-2795	465	2	analysis	analysis	NOUN
taxlaw-2795	465	3	,	,	PUNCT
taxlaw-2795	465	4	while	while	SCONJ
taxlaw-2795	465	5	technically	technically	ADV
taxlaw-2795	465	6	correct	correct	ADJ
taxlaw-2795	465	7	,	,	PUNCT
taxlaw-2795	465	8	is	be	AUX
taxlaw-2795	465	9	importantly	importantly	ADV
taxlaw-2795	465	10	incomplete	incomplete	ADJ
taxlaw-2795	465	11	.	.	PUNCT
taxlaw-2795	466	1	first	first	ADV
taxlaw-2795	466	2	,	,	PUNCT
taxlaw-2795	466	3	it	it	PRON
taxlaw-2795	466	4	is	be	AUX
taxlaw-2795	466	5	hard	hard	ADJ
taxlaw-2795	466	6	to	to	PART
taxlaw-2795	466	7	square	square	VERB
taxlaw-2795	466	8	with	with	ADP
taxlaw-2795	466	9	new	new	ADJ
taxlaw-2795	466	10	view	view	NOUN
taxlaw-2795	466	11	theorists	theorist	NOUN
taxlaw-2795	466	12	’	'	PUNCT
taxlaw-2795	466	13	general	general	ADJ
taxlaw-2795	466	14	skepticism	skepticism	NOUN
taxlaw-2795	466	15	about	about	ADP
taxlaw-2795	466	16	the	the	DET
taxlaw-2795	466	17	significance	significance	NOUN
taxlaw-2795	466	18	of	of	ADP
taxlaw-2795	466	19	the	the	DET
taxlaw-2795	466	20	distinction	distinction	NOUN
taxlaw-2795	466	21	between	between	ADP
taxlaw-2795	466	22	nominally	nominally	ADV
taxlaw-2795	466	23	retroactive	retroactive	ADJ
taxlaw-2795	466	24	legal	legal	ADJ
taxlaw-2795	466	25	change	change	NOUN
taxlaw-2795	466	26	and	and	CCONJ
taxlaw-2795	466	27	nominally	nominally	ADV
taxlaw-2795	466	28	prospective	prospective	ADJ
taxlaw-2795	466	29	change	change	NOUN
taxlaw-2795	466	30	that	that	PRON
taxlaw-2795	466	31	has	have	VERB
taxlaw-2795	466	32	retroactive	retroactive	ADJ
taxlaw-2795	466	33	effects	effect	NOUN
taxlaw-2795	466	34	.	.	PUNCT
taxlaw-2795	467	1	moreover	moreover	ADV
taxlaw-2795	467	2	,	,	PUNCT
taxlaw-2795	467	3	it	it	PRON
taxlaw-2795	467	4	has	have	AUX
taxlaw-2795	467	5	not	not	PART
taxlaw-2795	467	6	been	be	AUX
taxlaw-2795	467	7	universally	universally	ADV
taxlaw-2795	467	8	accepted	accept	VERB
taxlaw-2795	467	9	.	.	PUNCT
taxlaw-2795	468	1	for	for	ADP
taxlaw-2795	468	2	example	example	NOUN
taxlaw-2795	468	3	,	,	PUNCT
taxlaw-2795	468	4	kaplow	kaplow	NOUN
taxlaw-2795	468	5	argues	argue	VERB
taxlaw-2795	468	6	in	in	ADP
taxlaw-2795	468	7	favor	favor	NOUN
taxlaw-2795	468	8	of	of	ADP
taxlaw-2795	468	9	a	a	DET
taxlaw-2795	468	10	norm	norm	NOUN
taxlaw-2795	468	11	of	of	ADP
taxlaw-2795	468	12	nominal	nominal	ADJ
taxlaw-2795	468	13	retroactivity	retroactivity	NOUN
taxlaw-2795	468	14	when	when	SCONJ
taxlaw-2795	468	15	prior	prior	ADJ
taxlaw-2795	468	16	law	law	NOUN
taxlaw-2795	468	17	was	be	AUX
taxlaw-2795	468	18	bad	bad	ADJ
taxlaw-2795	468	19	law	law	NOUN
taxlaw-2795	468	20	for	for	ADP
taxlaw-2795	468	21	the	the	DET
taxlaw-2795	468	22	period	period	NOUN
taxlaw-2795	468	23	it	it	PRON
taxlaw-2795	468	24	was	be	AUX
taxlaw-2795	468	25	in	in	ADP
taxlaw-2795	468	26	effect.84	effect.84	NOUN
taxlaw-2795	468	27	more	more	ADJ
taxlaw-2795	468	28	to	to	ADP
taxlaw-2795	468	29	the	the	DET
taxlaw-2795	468	30	point	point	NOUN
taxlaw-2795	468	31	,	,	PUNCT
taxlaw-2795	468	32	however	however	ADV
taxlaw-2795	468	33	,	,	PUNCT
taxlaw-2795	468	34	a	a	DET
taxlaw-2795	468	35	nominal	nominal	ADJ
taxlaw-2795	468	36	retroactivity	retroactivity	NOUN
taxlaw-2795	468	37	norm	norm	NOUN
taxlaw-2795	468	38	would	would	AUX
taxlaw-2795	468	39	do	do	VERB
taxlaw-2795	468	40	more	more	ADJ
taxlaw-2795	468	41	than	than	SCONJ
taxlaw-2795	468	42	make	make	VERB
taxlaw-2795	468	43	investors	investor	NOUN
taxlaw-2795	468	44	hesitant	hesitant	ADJ
taxlaw-2795	468	45	to	to	PART
taxlaw-2795	468	46	make	make	VERB
taxlaw-2795	468	47	new	new	ADJ
taxlaw-2795	468	48	investments	investment	NOUN
taxlaw-2795	468	49	for	for	ADP
taxlaw-2795	468	50	fear	fear	NOUN
taxlaw-2795	468	51	of	of	ADP
taxlaw-2795	468	52	expropriation	expropriation	NOUN
taxlaw-2795	468	53	of	of	ADP
taxlaw-2795	468	54	gains	gain	NOUN
taxlaw-2795	468	55	on	on	ADP
taxlaw-2795	468	56	repeal	repeal	NOUN
taxlaw-2795	468	57	;	;	PUNCT
taxlaw-2795	468	58	it	it	PRON
taxlaw-2795	468	59	would	would	AUX
taxlaw-2795	468	60	create	create	VERB
taxlaw-2795	468	61	enough	enough	ADJ
taxlaw-2795	468	62	uncertainty	uncertainty	NOUN
taxlaw-2795	468	63	in	in	ADP
taxlaw-2795	468	64	the	the	DET
taxlaw-2795	468	65	stability	stability	NOUN
taxlaw-2795	468	66	of	of	ADP
taxlaw-2795	468	67	established	establish	VERB
taxlaw-2795	468	68	law	law	NOUN
taxlaw-2795	468	69	to	to	PART
taxlaw-2795	468	70	make	make	VERB
taxlaw-2795	468	71	reliance	reliance	NOUN
taxlaw-2795	468	72	on	on	ADP
taxlaw-2795	468	73	markets	market	NOUN
taxlaw-2795	468	74	as	as	ADP
taxlaw-2795	468	75	a	a	DET
taxlaw-2795	468	76	means	means	NOUN
taxlaw-2795	468	77	of	of	ADP
taxlaw-2795	468	78	managing	manage	VERB
taxlaw-2795	468	79	risk	risk	NOUN
taxlaw-2795	468	80	unreasonable	unreasonable	ADJ
taxlaw-2795	468	81	altogether	altogether	ADV
taxlaw-2795	468	82	.	.	PUNCT
taxlaw-2795	469	1	indeed	indeed	ADV
taxlaw-2795	469	2	,	,	PUNCT
taxlaw-2795	469	3	it	it	PRON
taxlaw-2795	469	4	would	would	AUX
taxlaw-2795	469	5	make	make	VERB
taxlaw-2795	469	6	investors	investor	NOUN
taxlaw-2795	469	7	question	question	VERB
taxlaw-2795	469	8	the	the	DET
taxlaw-2795	469	9	validity	validity	NOUN
taxlaw-2795	469	10	of	of	ADP
taxlaw-2795	469	11	the	the	DET
taxlaw-2795	469	12	legal	legal	ADJ
taxlaw-2795	469	13	regime	regime	NOUN
taxlaw-2795	469	14	itself	itself	PRON
taxlaw-2795	469	15	,	,	PUNCT
taxlaw-2795	469	16	and	and	CCONJ
taxlaw-2795	469	17	,	,	PUNCT
taxlaw-2795	469	18	moreover	moreover	ADV
taxlaw-2795	469	19	,	,	PUNCT
taxlaw-2795	469	20	in	in	ADP
taxlaw-2795	469	21	ways	way	NOUN
taxlaw-2795	469	22	that	that	PRON
taxlaw-2795	469	23	a	a	DET
taxlaw-2795	469	24	norm	norm	NOUN
taxlaw-2795	469	25	of	of	ADP
taxlaw-2795	469	26	enactment	enactment	NOUN
taxlaw-2795	469	27	-	-	PUNCT
taxlaw-2795	469	28	date	date	NOUN
taxlaw-2795	469	29	effectiveness	effectiveness	NOUN
taxlaw-2795	469	30	would	would	AUX
taxlaw-2795	469	31	not	not	PART
taxlaw-2795	469	32	,	,	PUNCT
taxlaw-2795	469	33	even	even	ADV
taxlaw-2795	469	34	if	if	SCONJ
taxlaw-2795	469	35	the	the	DET
taxlaw-2795	469	36	impact	impact	NOUN
taxlaw-2795	469	37	on	on	ADP
taxlaw-2795	469	38	investments	investment	NOUN
taxlaw-2795	469	39	in	in	ADP
taxlaw-2795	469	40	the	the	DET
taxlaw-2795	469	41	latter	latter	ADJ
taxlaw-2795	469	42	case	case	NOUN
taxlaw-2795	469	43	were	be	AUX
taxlaw-2795	469	44	systematically	systematically	ADV
taxlaw-2795	469	45	comparable	comparable	ADJ
taxlaw-2795	469	46	to	to	ADP
taxlaw-2795	469	47	those	those	PRON
taxlaw-2795	469	48	in	in	ADP
taxlaw-2795	469	49	the	the	DET
taxlaw-2795	469	50	former	former	NOUN
taxlaw-2795	469	51	.	.	PUNCT
taxlaw-2795	470	1	the	the	DET
taxlaw-2795	470	2	difficulty	difficulty	NOUN
taxlaw-2795	470	3	stems	stem	VERB
taxlaw-2795	470	4	from	from	ADP
taxlaw-2795	470	5	the	the	DET
taxlaw-2795	470	6	fact	fact	NOUN
taxlaw-2795	470	7	that	that	SCONJ
taxlaw-2795	470	8	a	a	DET
taxlaw-2795	470	9	norm	norm	NOUN
taxlaw-2795	470	10	of	of	ADP
taxlaw-2795	470	11	retroactivity	retroactivity	NOUN
taxlaw-2795	470	12	of	of	ADP
taxlaw-2795	470	13	positive	positive	ADJ
taxlaw-2795	470	14	law	law	NOUN
taxlaw-2795	470	15	is	be	AUX
taxlaw-2795	470	16	inconsistent	inconsistent	ADJ
taxlaw-2795	470	17	with	with	ADP
taxlaw-2795	470	18	the	the	DET
taxlaw-2795	470	19	idea	idea	NOUN
taxlaw-2795	470	20	that	that	SCONJ
taxlaw-2795	470	21	law	law	NOUN
taxlaw-2795	470	22	-	-	PUNCT
taxlaw-2795	470	23	making	make	VERB
taxlaw-2795	470	24	institutions	institution	NOUN
taxlaw-2795	470	25	derive	derive	VERB
taxlaw-2795	470	26	their	their	PRON
taxlaw-2795	470	27	authority	authority	NOUN
taxlaw-2795	470	28	from	from	ADP
taxlaw-2795	470	29	consent.85	consent.85	NOUN
taxlaw-2795	470	30	consider	consider	VERB
taxlaw-2795	470	31	that	that	SCONJ
taxlaw-2795	470	32	a	a	DET
taxlaw-2795	470	33	genuinely	genuinely	ADV
taxlaw-2795	470	34	retroactive	retroactive	ADJ
taxlaw-2795	470	35	pronouncement	pronouncement	NOUN
taxlaw-2795	470	36	,	,	PUNCT
taxlaw-2795	470	37	such	such	ADJ
taxlaw-2795	470	38	as	as	ADP
taxlaw-2795	470	39	a	a	DET
taxlaw-2795	470	40	new	new	ADJ
taxlaw-2795	470	41	rule	rule	NOUN
taxlaw-2795	470	42	for	for	ADP
taxlaw-2795	470	43	taxation	taxation	NOUN
taxlaw-2795	470	44	of	of	ADP
taxlaw-2795	470	45	a	a	DET
taxlaw-2795	470	46	prior	prior	ADJ
taxlaw-2795	470	47	year	year	NOUN
taxlaw-2795	470	48	’s	’s	PART
taxlaw-2795	470	49	income	income	NOUN
taxlaw-2795	470	50	,	,	PUNCT
taxlaw-2795	470	51	does	do	AUX
taxlaw-2795	470	52	not	not	PART
taxlaw-2795	470	53	merely	merely	ADV
taxlaw-2795	470	54	call	call	VERB
taxlaw-2795	470	55	into	into	ADP
taxlaw-2795	470	56	question	question	NOUN
taxlaw-2795	470	57	the	the	DET
taxlaw-2795	470	58	firmness	firmness	NOUN
taxlaw-2795	470	59	of	of	ADP
taxlaw-2795	470	60	any	any	DET
taxlaw-2795	470	61	rule	rule	NOUN
taxlaw-2795	470	62	that	that	SCONJ
taxlaw-2795	470	63	one	one	PRON
taxlaw-2795	470	64	might	might	AUX
taxlaw-2795	470	65	follow	follow	VERB
taxlaw-2795	470	66	presently	presently	ADV
taxlaw-2795	470	67	.	.	PUNCT
taxlaw-2795	471	1	it	it	PRON
taxlaw-2795	471	2	also	also	ADV
taxlaw-2795	471	3	implies	imply	VERB
taxlaw-2795	471	4	that	that	SCONJ
taxlaw-2795	471	5	the	the	DET
taxlaw-2795	471	6	currently	currently	ADV
taxlaw-2795	471	7	operative	operative	ADJ
taxlaw-2795	471	8	legislature	legislature	NOUN
taxlaw-2795	471	9	has	have	AUX
taxlaw-2795	471	10	departed	depart	VERB
taxlaw-2795	471	11	from	from	ADP
taxlaw-2795	471	12	the	the	DET
taxlaw-2795	471	13	rules	rule	NOUN
taxlaw-2795	471	14	that	that	PRON
taxlaw-2795	471	15	determine	determine	VERB
taxlaw-2795	471	16	who	who	PRON
taxlaw-2795	471	17	is	be	AUX
taxlaw-2795	471	18	the	the	DET
taxlaw-2795	471	19	legislator	legislator	NOUN
taxlaw-2795	471	20	;	;	PUNCT
taxlaw-2795	471	21	in	in	ADP
taxlaw-2795	471	22	particular	particular	ADJ
taxlaw-2795	471	23	,	,	PUNCT
taxlaw-2795	471	24	it	it	PRON
taxlaw-2795	471	25	has	have	AUX
taxlaw-2795	471	26	usurped	usurp	VERB
taxlaw-2795	471	27	the	the	DET
taxlaw-2795	471	28	role	role	NOUN
taxlaw-2795	471	29	of	of	ADP
taxlaw-2795	471	30	the	the	DET
taxlaw-2795	471	31	body	body	NOUN
taxlaw-2795	471	32	that	that	PRON
taxlaw-2795	471	33	was	be	AUX
taxlaw-2795	471	34	authorized	authorize	VERB
taxlaw-2795	471	35	to	to	PART
taxlaw-2795	471	36	act	act	VERB
taxlaw-2795	471	37	as	as	ADP
taxlaw-2795	471	38	legislator	legislator	NOUN
taxlaw-2795	471	39	during	during	ADP
taxlaw-2795	471	40	the	the	DET
taxlaw-2795	471	41	period	period	NOUN
taxlaw-2795	471	42	to	to	PART
taxlaw-2795	471	43	which	which	PRON
taxlaw-2795	471	44	the	the	DET
taxlaw-2795	471	45	nominally	nominally	ADV
taxlaw-2795	471	46	retroactive	retroactive	ADJ
taxlaw-2795	471	47	enactment	enactment	NOUN
taxlaw-2795	471	48	applies	apply	VERB
taxlaw-2795	471	49	.	.	PUNCT
taxlaw-2795	472	1	in	in	ADP
taxlaw-2795	472	2	effect	effect	NOUN
taxlaw-2795	472	3	,	,	PUNCT
taxlaw-2795	472	4	individuals	individual	NOUN
taxlaw-2795	472	5	under	under	ADP
taxlaw-2795	472	6	the	the	DET
taxlaw-2795	472	7	prior	prior	ADJ
taxlaw-2795	472	8	regime	regime	NOUN
taxlaw-2795	472	9	lived	live	VERB
taxlaw-2795	472	10	under	under	ADP
taxlaw-2795	472	11	no	no	DET
taxlaw-2795	472	12	law	law	NOUN
taxlaw-2795	472	13	.	.	PUNCT
taxlaw-2795	473	1	while	while	SCONJ
taxlaw-2795	473	2	that	that	DET
taxlaw-2795	473	3	period	period	NOUN
taxlaw-2795	473	4	has	have	AUX
taxlaw-2795	473	5	of	of	ADP
taxlaw-2795	473	6	course	course	NOUN
taxlaw-2795	473	7	passed	pass	VERB
taxlaw-2795	473	8	,	,	PUNCT
taxlaw-2795	473	9	individuals	individual	NOUN
taxlaw-2795	473	10	in	in	ADP
taxlaw-2795	473	11	the	the	DET
taxlaw-2795	473	12	current	current	ADJ
taxlaw-2795	473	13	regime	regime	NOUN
taxlaw-2795	473	14	,	,	PUNCT
taxlaw-2795	473	15	anticipating	anticipate	VERB
taxlaw-2795	473	16	the	the	DET
taxlaw-2795	473	17	possibility	possibility	NOUN
taxlaw-2795	473	18	of	of	ADP
taxlaw-2795	473	19	future	future	ADJ
taxlaw-2795	473	20	nominal	nominal	ADJ
taxlaw-2795	473	21	retroactivity	retroactivity	NOUN
taxlaw-2795	473	22	,	,	PUNCT
taxlaw-2795	473	23	find	find	VERB
taxlaw-2795	473	24	themselves	themselves	PRON
taxlaw-2795	473	25	under	under	ADP
taxlaw-2795	473	26	no	no	DET
taxlaw-2795	473	27	law	law	NOUN
taxlaw-2795	473	28	at	at	ADV
taxlaw-2795	473	29	all	all	ADV
taxlaw-2795	473	30	.	.	PUNCT
taxlaw-2795	474	1	further	far	ADV
taxlaw-2795	474	2	,	,	PUNCT
taxlaw-2795	474	3	they	they	PRON
taxlaw-2795	474	4	also	also	ADV
taxlaw-2795	474	5	find	find	VERB
taxlaw-2795	474	6	that	that	SCONJ
taxlaw-2795	474	7	they	they	PRON
taxlaw-2795	474	8	were	be	AUX
taxlaw-2795	474	9	actually	actually	ADV
taxlaw-2795	474	10	not	not	PART
taxlaw-2795	474	11	under	under	ADP
taxlaw-2795	474	12	law	law	NOUN
taxlaw-2795	474	13	to	to	ADP
taxlaw-2795	474	14	the	the	DET
taxlaw-2795	474	15	extent	extent	NOUN
taxlaw-2795	474	16	they	they	PRON
taxlaw-2795	474	17	also	also	ADV
taxlaw-2795	474	18	were	be	AUX
taxlaw-2795	474	19	under	under	ADP
taxlaw-2795	474	20	prior	prior	ADJ
taxlaw-2795	474	21	law	law	NOUN
taxlaw-2795	474	22	.	.	PUNCT
taxlaw-2795	475	1	the	the	DET
taxlaw-2795	475	2	point	point	NOUN
taxlaw-2795	475	3	may	may	AUX
taxlaw-2795	475	4	be	be	AUX
taxlaw-2795	475	5	illustrated	illustrate	VERB
taxlaw-2795	475	6	through	through	ADP
taxlaw-2795	475	7	the	the	DET
taxlaw-2795	475	8	following	follow	VERB
taxlaw-2795	475	9	example	example	NOUN
taxlaw-2795	475	10	.	.	PUNCT
taxlaw-2795	476	1	suppose	suppose	VERB
taxlaw-2795	476	2	a	a	DET
taxlaw-2795	476	3	neighbor	neighbor	NOUN
taxlaw-2795	476	4	appears	appear	VERB
taxlaw-2795	476	5	at	at	ADP
taxlaw-2795	476	6	your	your	PRON
taxlaw-2795	476	7	doorstep	doorstep	NOUN
taxlaw-2795	476	8	with	with	ADP
taxlaw-2795	476	9	the	the	DET
taxlaw-2795	476	10	pronouncement	pronouncement	NOUN
taxlaw-2795	476	11	that	that	SCONJ
taxlaw-2795	476	12	he	he	PRON
taxlaw-2795	476	13	has	have	AUX
taxlaw-2795	476	14	just	just	ADV
taxlaw-2795	476	15	proclaimed	proclaim	VERB
taxlaw-2795	476	16	himself	himself	PRON
taxlaw-2795	476	17	the	the	DET
taxlaw-2795	476	18	law	law	NOUN
taxlaw-2795	476	19	on	on	ADP
taxlaw-2795	476	20	the	the	DET
taxlaw-2795	476	21	basis	basis	NOUN
taxlaw-2795	476	22	of	of	ADP
taxlaw-2795	476	23	his	his	PRON
taxlaw-2795	476	24	decision	decision	NOUN
taxlaw-2795	476	25	to	to	PART
taxlaw-2795	476	26	amend	amend	VERB
taxlaw-2795	476	27	the	the	DET
taxlaw-2795	476	28	constitution	constitution	NOUN
taxlaw-2795	476	29	,	,	PUNCT
taxlaw-2795	476	30	and	and	CCONJ
taxlaw-2795	476	31	that	that	SCONJ
taxlaw-2795	476	32	among	among	ADP
taxlaw-2795	476	33	other	other	ADJ
taxlaw-2795	476	34	new	new	ADJ
taxlaw-2795	476	35	rules	rule	NOUN
taxlaw-2795	476	36	taking	take	VERB
taxlaw-2795	476	37	immediate	immediate	ADJ
taxlaw-2795	476	38	effect	effect	NOUN
taxlaw-2795	476	39	is	be	AUX
taxlaw-2795	476	40	84	84	NUM
taxlaw-2795	476	41	.	.	PUNCT
taxlaw-2795	477	1	kaplow	kaplow	NOUN
taxlaw-2795	477	2	,	,	PUNCT
taxlaw-2795	477	3	economic	economic	ADJ
taxlaw-2795	477	4	analysis	analysis	NOUN
taxlaw-2795	477	5	,	,	PUNCT
taxlaw-2795	477	6	supra	supra	PROPN
taxlaw-2795	477	7	note	note	NOUN
taxlaw-2795	477	8	1	1	NUM
taxlaw-2795	477	9	,	,	PUNCT
taxlaw-2795	477	10	at	at	ADP
taxlaw-2795	477	11	551	551	NUM
taxlaw-2795	477	12	(	(	PUNCT
taxlaw-2795	477	13	arguing	argue	VERB
taxlaw-2795	477	14	that	that	SCONJ
taxlaw-2795	477	15	a	a	DET
taxlaw-2795	477	16	“	"	PUNCT
taxlaw-2795	477	17	new	new	ADJ
taxlaw-2795	477	18	rule	rule	NOUN
taxlaw-2795	477	19	”	"	PUNCT
taxlaw-2795	477	20	should	should	AUX
taxlaw-2795	477	21	be	be	AUX
taxlaw-2795	477	22	applied	apply	VERB
taxlaw-2795	477	23	retroactively	retroactively	ADV
taxlaw-2795	477	24	when	when	SCONJ
taxlaw-2795	477	25	the	the	DET
taxlaw-2795	477	26	new	new	ADJ
taxlaw-2795	477	27	rule	rule	NOUN
taxlaw-2795	477	28	is	be	AUX
taxlaw-2795	477	29	better	well	ADV
taxlaw-2795	477	30	tailored	tailor	VERB
taxlaw-2795	477	31	than	than	ADP
taxlaw-2795	477	32	the	the	DET
taxlaw-2795	477	33	old	old	ADJ
taxlaw-2795	477	34	rule	rule	NOUN
taxlaw-2795	477	35	to	to	ADP
taxlaw-2795	477	36	the	the	DET
taxlaw-2795	477	37	circumstances	circumstance	NOUN
taxlaw-2795	477	38	that	that	PRON
taxlaw-2795	477	39	previously	previously	ADV
taxlaw-2795	477	40	obtained	obtain	VERB
taxlaw-2795	477	41	)	)	PUNCT
taxlaw-2795	477	42	.	.	PUNCT
taxlaw-2795	478	1	85	85	NUM
taxlaw-2795	478	2	.	.	PUNCT
taxlaw-2795	479	1	see	see	VERB
taxlaw-2795	479	2	harold	harold	PROPN
taxlaw-2795	479	3	m.	m.	PROPN
taxlaw-2795	479	4	hochman	hochman	PROPN
taxlaw-2795	479	5	,	,	PUNCT
taxlaw-2795	479	6	rule	rule	NOUN
taxlaw-2795	479	7	change	change	NOUN
taxlaw-2795	479	8	and	and	CCONJ
taxlaw-2795	479	9	transitional	transitional	ADJ
taxlaw-2795	479	10	equity	equity	NOUN
taxlaw-2795	479	11	,	,	PUNCT
taxlaw-2795	479	12	in	in	ADP
taxlaw-2795	479	13	redistribution	redistribution	NOUN
taxlaw-2795	479	14	through	through	ADP
taxlaw-2795	479	15	public	public	ADJ
taxlaw-2795	479	16	choice	choice	NOUN
taxlaw-2795	479	17	320	320	NUM
taxlaw-2795	479	18	,	,	PUNCT
taxlaw-2795	479	19	331	331	NUM
taxlaw-2795	479	20	(	(	PUNCT
taxlaw-2795	479	21	hochman	hochman	NOUN
taxlaw-2795	479	22	and	and	CCONJ
taxlaw-2795	479	23	peterson	peterson	PROPN
taxlaw-2795	479	24	eds	eds	PROPN
taxlaw-2795	479	25	.	.	PROPN
taxlaw-2795	479	26	,	,	PUNCT
taxlaw-2795	479	27	1974	1974	NUM
taxlaw-2795	479	28	)	)	PUNCT
taxlaw-2795	479	29	(	(	PUNCT
taxlaw-2795	479	30	noting	note	VERB
taxlaw-2795	479	31	the	the	DET
taxlaw-2795	479	32	problem	problem	NOUN
taxlaw-2795	479	33	of	of	ADP
taxlaw-2795	479	34	violation	violation	NOUN
taxlaw-2795	479	35	of	of	ADP
taxlaw-2795	479	36	consent	consent	NOUN
taxlaw-2795	479	37	that	that	PRON
taxlaw-2795	479	38	arises	arise	VERB
taxlaw-2795	479	39	in	in	ADP
taxlaw-2795	479	40	the	the	DET
taxlaw-2795	479	41	similar	similar	ADJ
taxlaw-2795	479	42	case	case	NOUN
taxlaw-2795	479	43	in	in	ADP
taxlaw-2795	479	44	which	which	PRON
taxlaw-2795	479	45	earlier	early	ADV
taxlaw-2795	479	46	generations	generation	NOUN
taxlaw-2795	479	47	set	set	VERB
taxlaw-2795	479	48	fixed	fix	VERB
taxlaw-2795	479	49	rules	rule	NOUN
taxlaw-2795	479	50	for	for	ADP
taxlaw-2795	479	51	later	later	ADJ
taxlaw-2795	479	52	ones	one	NOUN
taxlaw-2795	479	53	)	)	PUNCT
taxlaw-2795	479	54	.	.	PUNCT
taxlaw-2795	480	1	148	148	NUM
taxlaw-2795	480	2	columbia	columbia	PROPN
taxlaw-2795	480	3	jour'al	jour'al	PROPN
taxlaw-2795	480	4	of	of	ADP
taxlaw-2795	480	5	tax	tax	NOUN
taxlaw-2795	480	6	law	law	NOUN
taxlaw-2795	480	7	[	[	X
taxlaw-2795	480	8	vol	vol	NOUN
taxlaw-2795	480	9	.	.	PUNCT
taxlaw-2795	481	1	1:120	1:120	NUM
taxlaw-2795	481	2	one	one	NUM
taxlaw-2795	481	3	that	that	PRON
taxlaw-2795	481	4	transfers	transfer	VERB
taxlaw-2795	481	5	all	all	PRON
taxlaw-2795	481	6	of	of	ADP
taxlaw-2795	481	7	your	your	PRON
taxlaw-2795	481	8	property	property	NOUN
taxlaw-2795	481	9	to	to	ADP
taxlaw-2795	481	10	him	he	PRON
taxlaw-2795	481	11	.	.	PUNCT
taxlaw-2795	482	1	you	you	PRON
taxlaw-2795	482	2	might	might	AUX
taxlaw-2795	482	3	counter	counter	VERB
taxlaw-2795	482	4	that	that	SCONJ
taxlaw-2795	482	5	his	his	PRON
taxlaw-2795	482	6	proclamation	proclamation	NOUN
taxlaw-2795	482	7	has	have	VERB
taxlaw-2795	482	8	no	no	DET
taxlaw-2795	482	9	legal	legal	ADJ
taxlaw-2795	482	10	effect	effect	NOUN
taxlaw-2795	482	11	because	because	SCONJ
taxlaw-2795	482	12	he	he	PRON
taxlaw-2795	482	13	has	have	AUX
taxlaw-2795	482	14	n’t	not	PART
taxlaw-2795	482	15	followed	follow	VERB
taxlaw-2795	482	16	the	the	DET
taxlaw-2795	482	17	rules	rule	NOUN
taxlaw-2795	482	18	set	set	VERB
taxlaw-2795	482	19	forth	forth	ADP
taxlaw-2795	482	20	in	in	ADP
taxlaw-2795	482	21	the	the	DET
taxlaw-2795	482	22	constitution	constitution	NOUN
taxlaw-2795	482	23	that	that	PRON
taxlaw-2795	482	24	provide	provide	VERB
taxlaw-2795	482	25	for	for	ADP
taxlaw-2795	482	26	its	its	PRON
taxlaw-2795	482	27	amendment	amendment	NOUN
taxlaw-2795	482	28	to	to	PART
taxlaw-2795	482	29	make	make	VERB
taxlaw-2795	482	30	him	he	PRON
taxlaw-2795	482	31	the	the	DET
taxlaw-2795	482	32	new	new	ADJ
taxlaw-2795	482	33	legislator	legislator	NOUN
taxlaw-2795	482	34	,	,	PUNCT
taxlaw-2795	482	35	but	but	CCONJ
taxlaw-2795	482	36	he	he	PRON
taxlaw-2795	482	37	replies	reply	VERB
taxlaw-2795	482	38	that	that	SCONJ
taxlaw-2795	482	39	he	he	PRON
taxlaw-2795	482	40	has	have	AUX
taxlaw-2795	482	41	amended	amend	VERB
taxlaw-2795	482	42	those	those	PRON
taxlaw-2795	482	43	as	as	ADV
taxlaw-2795	482	44	well	well	ADV
taxlaw-2795	482	45	.	.	PUNCT
taxlaw-2795	483	1	though	though	SCONJ
taxlaw-2795	483	2	fanciful	fanciful	ADJ
taxlaw-2795	483	3	,	,	PUNCT
taxlaw-2795	483	4	the	the	DET
taxlaw-2795	483	5	example	example	NOUN
taxlaw-2795	483	6	highlights	highlight	VERB
taxlaw-2795	483	7	what	what	PRON
taxlaw-2795	483	8	is	be	AUX
taxlaw-2795	483	9	problematic	problematic	ADJ
taxlaw-2795	483	10	about	about	ADP
taxlaw-2795	483	11	the	the	DET
taxlaw-2795	483	12	case	case	NOUN
taxlaw-2795	483	13	of	of	ADP
taxlaw-2795	483	14	nominally	nominally	ADV
taxlaw-2795	483	15	retroactive	retroactive	ADJ
taxlaw-2795	483	16	legislation	legislation	NOUN
taxlaw-2795	483	17	.	.	PUNCT
taxlaw-2795	484	1	it	it	PRON
taxlaw-2795	484	2	,	,	PUNCT
taxlaw-2795	484	3	like	like	ADP
taxlaw-2795	484	4	the	the	DET
taxlaw-2795	484	5	example	example	NOUN
taxlaw-2795	484	6	,	,	PUNCT
taxlaw-2795	484	7	has	have	VERB
taxlaw-2795	484	8	a	a	DET
taxlaw-2795	484	9	boot	boot	NOUN
taxlaw-2795	484	10	-	-	PUNCT
taxlaw-2795	484	11	strapping	strap	VERB
taxlaw-2795	484	12	quality	quality	NOUN
taxlaw-2795	484	13	.	.	PUNCT
taxlaw-2795	485	1	a	a	DET
taxlaw-2795	485	2	prior	prior	ADJ
taxlaw-2795	485	3	legislature	legislature	NOUN
taxlaw-2795	485	4	,	,	PUNCT
taxlaw-2795	485	5	elected	elect	VERB
taxlaw-2795	485	6	to	to	PART
taxlaw-2795	485	7	govern	govern	VERB
taxlaw-2795	485	8	during	during	ADP
taxlaw-2795	485	9	a	a	DET
taxlaw-2795	485	10	prior	prior	ADJ
taxlaw-2795	485	11	term	term	NOUN
taxlaw-2795	485	12	,	,	PUNCT
taxlaw-2795	485	13	followed	follow	VERB
taxlaw-2795	485	14	procedures	procedure	NOUN
taxlaw-2795	485	15	set	set	VERB
taxlaw-2795	485	16	forth	forth	ADP
taxlaw-2795	485	17	in	in	ADP
taxlaw-2795	485	18	the	the	DET
taxlaw-2795	485	19	relevant	relevant	ADJ
taxlaw-2795	485	20	legal	legal	ADJ
taxlaw-2795	485	21	document	document	NOUN
taxlaw-2795	485	22	to	to	PART
taxlaw-2795	485	23	establish	establish	VERB
taxlaw-2795	485	24	the	the	DET
taxlaw-2795	485	25	law	law	NOUN
taxlaw-2795	485	26	that	that	PRON
taxlaw-2795	485	27	would	would	AUX
taxlaw-2795	485	28	apply	apply	VERB
taxlaw-2795	485	29	during	during	ADP
taxlaw-2795	485	30	that	that	DET
taxlaw-2795	485	31	period	period	NOUN
taxlaw-2795	485	32	.	.	PUNCT
taxlaw-2795	486	1	later	later	ADV
taxlaw-2795	486	2	representatives	representative	NOUN
taxlaw-2795	486	3	(	(	PUNCT
taxlaw-2795	486	4	chosen	choose	VERB
taxlaw-2795	486	5	by	by	ADP
taxlaw-2795	486	6	others	other	NOUN
taxlaw-2795	486	7	)	)	PUNCT
taxlaw-2795	486	8	have	have	AUX
taxlaw-2795	486	9	now	now	ADV
taxlaw-2795	486	10	determined	determine	VERB
taxlaw-2795	486	11	that	that	SCONJ
taxlaw-2795	486	12	that	that	DET
taxlaw-2795	486	13	law	law	NOUN
taxlaw-2795	486	14	did	do	AUX
taxlaw-2795	486	15	not	not	PART
taxlaw-2795	486	16	apply	apply	VERB
taxlaw-2795	486	17	during	during	ADP
taxlaw-2795	486	18	that	that	DET
taxlaw-2795	486	19	period	period	NOUN
taxlaw-2795	486	20	.	.	PUNCT
taxlaw-2795	487	1	if	if	SCONJ
taxlaw-2795	487	2	that	that	PRON
taxlaw-2795	487	3	is	be	AUX
taxlaw-2795	487	4	true	true	ADJ
taxlaw-2795	487	5	,	,	PUNCT
taxlaw-2795	487	6	then	then	ADV
taxlaw-2795	487	7	the	the	DET
taxlaw-2795	487	8	substantive	substantive	ADJ
taxlaw-2795	487	9	law	law	NOUN
taxlaw-2795	487	10	operative	operative	NOUN
taxlaw-2795	487	11	during	during	ADP
taxlaw-2795	487	12	the	the	DET
taxlaw-2795	487	13	putative	putative	ADJ
taxlaw-2795	487	14	tenure	tenure	NOUN
taxlaw-2795	487	15	of	of	ADP
taxlaw-2795	487	16	the	the	DET
taxlaw-2795	487	17	prior	prior	ADJ
taxlaw-2795	487	18	legislature	legislature	NOUN
taxlaw-2795	487	19	was	be	AUX
taxlaw-2795	487	20	not	not	PART
taxlaw-2795	487	21	established	establish	VERB
taxlaw-2795	487	22	by	by	ADP
taxlaw-2795	487	23	its	its	PRON
taxlaw-2795	487	24	electorate	electorate	NOUN
taxlaw-2795	487	25	;	;	PUNCT
taxlaw-2795	487	26	it	it	PRON
taxlaw-2795	487	27	was	be	AUX
taxlaw-2795	487	28	established	establish	VERB
taxlaw-2795	487	29	by	by	ADP
taxlaw-2795	487	30	a	a	DET
taxlaw-2795	487	31	subsequent	subsequent	ADJ
taxlaw-2795	487	32	electorate	electorate	NOUN
taxlaw-2795	487	33	.	.	PUNCT
taxlaw-2795	488	1	the	the	DET
taxlaw-2795	488	2	difficulty	difficulty	NOUN
taxlaw-2795	488	3	is	be	AUX
taxlaw-2795	488	4	that	that	SCONJ
taxlaw-2795	488	5	if	if	SCONJ
taxlaw-2795	488	6	law	law	NOUN
taxlaw-2795	488	7	derives	derive	VERB
taxlaw-2795	488	8	from	from	ADP
taxlaw-2795	488	9	consent	consent	NOUN
taxlaw-2795	488	10	,	,	PUNCT
taxlaw-2795	488	11	then	then	ADV
taxlaw-2795	488	12	law	law	NOUN
taxlaw-2795	488	13	that	that	PRON
taxlaw-2795	488	14	is	be	AUX
taxlaw-2795	488	15	not	not	PART
taxlaw-2795	488	16	established	establish	VERB
taxlaw-2795	488	17	with	with	ADP
taxlaw-2795	488	18	the	the	DET
taxlaw-2795	488	19	consent	consent	NOUN
taxlaw-2795	488	20	of	of	ADP
taxlaw-2795	488	21	the	the	DET
taxlaw-2795	488	22	electorate	electorate	NOUN
taxlaw-2795	488	23	is	be	AUX
taxlaw-2795	488	24	not	not	PART
taxlaw-2795	488	25	really	really	ADV
taxlaw-2795	488	26	law	law	NOUN
taxlaw-2795	488	27	for	for	ADP
taxlaw-2795	488	28	the	the	DET
taxlaw-2795	488	29	electorate	electorate	NOUN
taxlaw-2795	488	30	,	,	PUNCT
taxlaw-2795	488	31	any	any	PRON
taxlaw-2795	488	32	more	more	ADJ
taxlaw-2795	488	33	than	than	ADP
taxlaw-2795	488	34	the	the	DET
taxlaw-2795	488	35	law	law	NOUN
taxlaw-2795	488	36	of	of	ADP
taxlaw-2795	488	37	latvia	latvia	PROPN
taxlaw-2795	488	38	is	be	AUX
taxlaw-2795	488	39	the	the	DET
taxlaw-2795	488	40	law	law	NOUN
taxlaw-2795	488	41	of	of	ADP
taxlaw-2795	488	42	england	england	PROPN
taxlaw-2795	488	43	.	.	PUNCT
taxlaw-2795	489	1	the	the	DET
taxlaw-2795	489	2	enactment	enactment	NOUN
taxlaw-2795	489	3	of	of	ADP
taxlaw-2795	489	4	such	such	ADJ
taxlaw-2795	489	5	retroactively	retroactively	ADV
taxlaw-2795	489	6	effective	effective	ADJ
taxlaw-2795	489	7	legislation	legislation	NOUN
taxlaw-2795	489	8	can	can	AUX
taxlaw-2795	489	9	only	only	ADV
taxlaw-2795	489	10	have	have	AUX
taxlaw-2795	489	11	been	be	AUX
taxlaw-2795	489	12	through	through	ADP
taxlaw-2795	489	13	a	a	DET
taxlaw-2795	489	14	valid	valid	ADJ
taxlaw-2795	489	15	exercise	exercise	NOUN
taxlaw-2795	489	16	of	of	ADP
taxlaw-2795	489	17	authority	authority	NOUN
taxlaw-2795	489	18	(	(	PUNCT
taxlaw-2795	489	19	rather	rather	ADV
taxlaw-2795	489	20	than	than	ADP
taxlaw-2795	489	21	through	through	ADP
taxlaw-2795	489	22	force	force	NOUN
taxlaw-2795	489	23	)	)	PUNCT
taxlaw-2795	489	24	if	if	SCONJ
taxlaw-2795	489	25	either	either	CCONJ
taxlaw-2795	489	26	the	the	DET
taxlaw-2795	489	27	subsequent	subsequent	ADJ
taxlaw-2795	489	28	legislature	legislature	NOUN
taxlaw-2795	489	29	validly	validly	ADV
taxlaw-2795	489	30	amended	amend	VERB
taxlaw-2795	489	31	the	the	DET
taxlaw-2795	489	32	rules	rule	NOUN
taxlaw-2795	489	33	that	that	PRON
taxlaw-2795	489	34	determine	determine	VERB
taxlaw-2795	489	35	who	who	PRON
taxlaw-2795	489	36	was	be	AUX
taxlaw-2795	489	37	authorized	authorize	VERB
taxlaw-2795	489	38	to	to	PART
taxlaw-2795	489	39	promulgate	promulgate	VERB
taxlaw-2795	489	40	substantive	substantive	ADJ
taxlaw-2795	489	41	law	law	NOUN
taxlaw-2795	489	42	during	during	ADP
taxlaw-2795	489	43	the	the	DET
taxlaw-2795	489	44	prior	prior	ADJ
taxlaw-2795	489	45	period	period	NOUN
taxlaw-2795	489	46	,	,	PUNCT
taxlaw-2795	489	47	or	or	CCONJ
taxlaw-2795	489	48	the	the	DET
taxlaw-2795	489	49	legislature	legislature	NOUN
taxlaw-2795	489	50	in	in	ADP
taxlaw-2795	489	51	office	office	NOUN
taxlaw-2795	489	52	during	during	ADP
taxlaw-2795	489	53	that	that	DET
taxlaw-2795	489	54	period	period	NOUN
taxlaw-2795	489	55	authorized	authorize	VERB
taxlaw-2795	489	56	the	the	DET
taxlaw-2795	489	57	subsequent	subsequent	ADJ
taxlaw-2795	489	58	legislature	legislature	NOUN
taxlaw-2795	489	59	to	to	PART
taxlaw-2795	489	60	override	override	VERB
taxlaw-2795	489	61	its	its	PRON
taxlaw-2795	489	62	enactments	enactment	NOUN
taxlaw-2795	489	63	.	.	PUNCT
taxlaw-2795	490	1	in	in	ADP
taxlaw-2795	490	2	other	other	ADJ
taxlaw-2795	490	3	words	word	NOUN
taxlaw-2795	490	4	,	,	PUNCT
taxlaw-2795	490	5	nominal	nominal	ADJ
taxlaw-2795	490	6	retroactivity	retroactivity	NOUN
taxlaw-2795	490	7	can	can	AUX
taxlaw-2795	490	8	not	not	PART
taxlaw-2795	490	9	go	go	VERB
taxlaw-2795	490	10	“	"	PUNCT
taxlaw-2795	490	11	all	all	DET
taxlaw-2795	490	12	the	the	DET
taxlaw-2795	490	13	way	way	NOUN
taxlaw-2795	490	14	down	down	ADV
taxlaw-2795	490	15	”	"	PUNCT
taxlaw-2795	490	16	but	but	CCONJ
taxlaw-2795	490	17	must	must	AUX
taxlaw-2795	490	18	instead	instead	ADV
taxlaw-2795	490	19	be	be	AUX
taxlaw-2795	490	20	grounded	ground	VERB
taxlaw-2795	490	21	in	in	ADP
taxlaw-2795	490	22	some	some	DET
taxlaw-2795	490	23	procedure	procedure	NOUN
taxlaw-2795	490	24	that	that	PRON
taxlaw-2795	490	25	is	be	AUX
taxlaw-2795	490	26	not	not	PART
taxlaw-2795	490	27	itself	itself	PRON
taxlaw-2795	490	28	open	open	ADJ
taxlaw-2795	490	29	to	to	ADP
taxlaw-2795	490	30	retroactive	retroactive	ADJ
taxlaw-2795	490	31	revision	revision	NOUN
taxlaw-2795	490	32	.	.	PUNCT
taxlaw-2795	491	1	by	by	ADP
taxlaw-2795	491	2	hypothesis	hypothesis	NOUN
taxlaw-2795	491	3	,	,	PUNCT
taxlaw-2795	491	4	the	the	DET
taxlaw-2795	491	5	subsequent	subsequent	ADJ
taxlaw-2795	491	6	legislature	legislature	NOUN
taxlaw-2795	491	7	did	do	AUX
taxlaw-2795	491	8	not	not	PART
taxlaw-2795	491	9	follow	follow	VERB
taxlaw-2795	491	10	the	the	DET
taxlaw-2795	491	11	procedures	procedure	NOUN
taxlaw-2795	491	12	set	set	VERB
taxlaw-2795	491	13	forth	forth	ADP
taxlaw-2795	491	14	in	in	ADP
taxlaw-2795	491	15	the	the	DET
taxlaw-2795	491	16	relevant	relevant	ADJ
taxlaw-2795	491	17	document	document	NOUN
taxlaw-2795	491	18	that	that	PRON
taxlaw-2795	491	19	would	would	AUX
taxlaw-2795	491	20	permit	permit	VERB
taxlaw-2795	491	21	retroactivity	retroactivity	NOUN
taxlaw-2795	491	22	of	of	ADP
taxlaw-2795	491	23	the	the	DET
taxlaw-2795	491	24	change	change	NOUN
taxlaw-2795	491	25	to	to	ADP
taxlaw-2795	491	26	a	a	DET
taxlaw-2795	491	27	legal	legal	ADJ
taxlaw-2795	491	28	entitlement	entitlement	NOUN
taxlaw-2795	491	29	.	.	PUNCT
taxlaw-2795	492	1	therefore	therefore	ADV
taxlaw-2795	492	2	,	,	PUNCT
taxlaw-2795	492	3	in	in	ADP
taxlaw-2795	492	4	order	order	NOUN
taxlaw-2795	492	5	for	for	ADP
taxlaw-2795	492	6	the	the	DET
taxlaw-2795	492	7	retroactive	retroactive	ADJ
taxlaw-2795	492	8	legislation	legislation	NOUN
taxlaw-2795	492	9	to	to	PART
taxlaw-2795	492	10	have	have	AUX
taxlaw-2795	492	11	been	be	AUX
taxlaw-2795	492	12	valid	valid	ADJ
taxlaw-2795	492	13	,	,	PUNCT
taxlaw-2795	492	14	the	the	DET
taxlaw-2795	492	15	principle	principle	NOUN
taxlaw-2795	492	16	that	that	SCONJ
taxlaw-2795	492	17	later	later	ADJ
taxlaw-2795	492	18	legislatures	legislature	NOUN
taxlaw-2795	492	19	may	may	AUX
taxlaw-2795	492	20	retroactively	retroactively	ADV
taxlaw-2795	492	21	revoke	revoke	VERB
taxlaw-2795	492	22	prior	prior	ADJ
taxlaw-2795	492	23	legislation	legislation	NOUN
taxlaw-2795	492	24	must	must	AUX
taxlaw-2795	492	25	have	have	AUX
taxlaw-2795	492	26	been	be	AUX
taxlaw-2795	492	27	implicit	implicit	ADJ
taxlaw-2795	492	28	in	in	ADP
taxlaw-2795	492	29	the	the	DET
taxlaw-2795	492	30	earlier	early	ADJ
taxlaw-2795	492	31	enactment	enactment	NOUN
taxlaw-2795	492	32	.	.	PUNCT
taxlaw-2795	493	1	if	if	SCONJ
taxlaw-2795	493	2	so	so	ADV
taxlaw-2795	493	3	,	,	PUNCT
taxlaw-2795	493	4	the	the	DET
taxlaw-2795	493	5	case	case	NOUN
taxlaw-2795	493	6	would	would	AUX
taxlaw-2795	493	7	be	be	AUX
taxlaw-2795	493	8	distinguished	distinguish	VERB
taxlaw-2795	493	9	from	from	ADP
taxlaw-2795	493	10	that	that	PRON
taxlaw-2795	493	11	of	of	ADP
taxlaw-2795	493	12	the	the	DET
taxlaw-2795	493	13	neighbor	neighbor	NOUN
taxlaw-2795	493	14	,	,	PUNCT
taxlaw-2795	493	15	for	for	ADP
taxlaw-2795	493	16	whom	whom	PRON
taxlaw-2795	493	17	no	no	DET
taxlaw-2795	493	18	consent	consent	NOUN
taxlaw-2795	493	19	to	to	PART
taxlaw-2795	493	20	adopt	adopt	VERB
taxlaw-2795	493	21	new	new	ADJ
taxlaw-2795	493	22	rules	rule	NOUN
taxlaw-2795	493	23	is	be	AUX
taxlaw-2795	493	24	implied	imply	VERB
taxlaw-2795	493	25	.	.	PUNCT
taxlaw-2795	494	1	the	the	DET
taxlaw-2795	494	2	problem	problem	NOUN
taxlaw-2795	494	3	with	with	ADP
taxlaw-2795	494	4	this	this	DET
taxlaw-2795	494	5	argument	argument	NOUN
taxlaw-2795	494	6	is	be	AUX
taxlaw-2795	494	7	that	that	SCONJ
taxlaw-2795	494	8	once	once	SCONJ
taxlaw-2795	494	9	the	the	DET
taxlaw-2795	494	10	idea	idea	NOUN
taxlaw-2795	494	11	is	be	AUX
taxlaw-2795	494	12	accepted	accept	VERB
taxlaw-2795	494	13	that	that	SCONJ
taxlaw-2795	494	14	a	a	DET
taxlaw-2795	494	15	subsequent	subsequent	ADJ
taxlaw-2795	494	16	legislature	legislature	NOUN
taxlaw-2795	494	17	can	can	AUX
taxlaw-2795	494	18	read	read	VERB
taxlaw-2795	494	19	tacit	tacit	ADJ
taxlaw-2795	494	20	terms	term	NOUN
taxlaw-2795	494	21	into	into	ADP
taxlaw-2795	494	22	prior	prior	ADJ
taxlaw-2795	494	23	legislation	legislation	NOUN
taxlaw-2795	494	24	,	,	PUNCT
taxlaw-2795	494	25	there	there	PRON
taxlaw-2795	494	26	is	be	VERB
taxlaw-2795	494	27	no	no	DET
taxlaw-2795	494	28	way	way	NOUN
taxlaw-2795	494	29	to	to	PART
taxlaw-2795	494	30	limit	limit	VERB
taxlaw-2795	494	31	this	this	DET
taxlaw-2795	494	32	principle	principle	NOUN
taxlaw-2795	494	33	to	to	ADP
taxlaw-2795	494	34	the	the	DET
taxlaw-2795	494	35	substantive	substantive	ADJ
taxlaw-2795	494	36	statutory	statutory	ADJ
taxlaw-2795	494	37	law	law	NOUN
taxlaw-2795	494	38	;	;	PUNCT
taxlaw-2795	494	39	it	it	PRON
taxlaw-2795	494	40	could	could	AUX
taxlaw-2795	494	41	apply	apply	VERB
taxlaw-2795	494	42	equally	equally	ADV
taxlaw-2795	494	43	to	to	ADP
taxlaw-2795	494	44	any	any	DET
taxlaw-2795	494	45	subsequent	subsequent	ADJ
taxlaw-2795	494	46	statement	statement	NOUN
taxlaw-2795	494	47	that	that	PRON
taxlaw-2795	494	48	purports	purport	VERB
taxlaw-2795	494	49	to	to	PART
taxlaw-2795	494	50	set	set	VERB
taxlaw-2795	494	51	forth	forth	ADP
taxlaw-2795	494	52	who	who	PRON
taxlaw-2795	494	53	is	be	AUX
taxlaw-2795	494	54	entitled	entitle	VERB
taxlaw-2795	494	55	to	to	PART
taxlaw-2795	494	56	say	say	VERB
taxlaw-2795	494	57	what	what	PRON
taxlaw-2795	494	58	the	the	DET
taxlaw-2795	494	59	law	law	NOUN
taxlaw-2795	494	60	is	be	AUX
taxlaw-2795	494	61	,	,	PUNCT
taxlaw-2795	494	62	including	include	VERB
taxlaw-2795	494	63	the	the	DET
taxlaw-2795	494	64	neighbor	neighbor	NOUN
taxlaw-2795	494	65	’s	’s	PART
taxlaw-2795	494	66	claim	claim	NOUN
taxlaw-2795	494	67	about	about	ADP
taxlaw-2795	494	68	the	the	DET
taxlaw-2795	494	69	earlier	early	ADJ
taxlaw-2795	494	70	constitution.86	constitution.86	NOUN
taxlaw-2795	494	71	86	86	NUM
taxlaw-2795	494	72	.	.	PUNCT
taxlaw-2795	495	1	this	this	DET
taxlaw-2795	495	2	observation	observation	NOUN
taxlaw-2795	495	3	may	may	AUX
taxlaw-2795	495	4	help	help	VERB
taxlaw-2795	495	5	to	to	PART
taxlaw-2795	495	6	explain	explain	VERB
taxlaw-2795	495	7	the	the	DET
taxlaw-2795	495	8	courts	court	NOUN
taxlaw-2795	495	9	’	'	PUNCT
taxlaw-2795	495	10	oft	oft	ADV
taxlaw-2795	495	11	-	-	PUNCT
taxlaw-2795	495	12	stated	state	VERB
taxlaw-2795	495	13	view	view	NOUN
taxlaw-2795	495	14	that	that	SCONJ
taxlaw-2795	495	15	retroactivity	retroactivity	NOUN
taxlaw-2795	495	16	that	that	PRON
taxlaw-2795	495	17	extends	extend	VERB
taxlaw-2795	495	18	to	to	ADP
taxlaw-2795	495	19	the	the	DET
taxlaw-2795	495	20	beginning	beginning	NOUN
taxlaw-2795	495	21	of	of	ADP
taxlaw-2795	495	22	the	the	DET
taxlaw-2795	495	23	current	current	ADJ
taxlaw-2795	495	24	legislative	legislative	ADJ
taxlaw-2795	495	25	period	period	NOUN
taxlaw-2795	495	26	raises	raise	VERB
taxlaw-2795	495	27	no	no	DET
taxlaw-2795	495	28	constitutional	constitutional	ADJ
taxlaw-2795	495	29	question	question	NOUN
taxlaw-2795	495	30	,	,	PUNCT
taxlaw-2795	495	31	but	but	CCONJ
taxlaw-2795	495	32	retroactivity	retroactivity	NOUN
taxlaw-2795	495	33	extending	extend	VERB
taxlaw-2795	495	34	much	much	ADJ
taxlaw-2795	495	35	beyond	beyond	ADP
taxlaw-2795	495	36	it	it	PRON
taxlaw-2795	495	37	does	do	VERB
taxlaw-2795	495	38	.	.	PUNCT
taxlaw-2795	496	1	see	see	VERB
taxlaw-2795	496	2	u.s	u.s	PROPN
taxlaw-2795	496	3	.	.	PROPN
taxlaw-2795	496	4	v.	v.	PROPN
taxlaw-2795	496	5	carlton	carlton	PROPN
taxlaw-2795	496	6	,	,	PUNCT
taxlaw-2795	496	7	512	512	NUM
taxlaw-2795	496	8	u.s	u.s	PROPN
taxlaw-2795	496	9	.	.	PROPN
taxlaw-2795	496	10	26	26	NUM
taxlaw-2795	496	11	,	,	PUNCT
taxlaw-2795	496	12	38	38	NUM
taxlaw-2795	496	13	(	(	PUNCT
taxlaw-2795	496	14	1994	1994	NUM
taxlaw-2795	496	15	)	)	PUNCT
taxlaw-2795	496	16	(	(	PUNCT
taxlaw-2795	496	17	o’connor	o’connor	ADV
taxlaw-2795	496	18	,	,	PUNCT
taxlaw-2795	496	19	j.	j.	PROPN
taxlaw-2795	496	20	,	,	PUNCT
taxlaw-2795	496	21	concurring	concur	VERB
taxlaw-2795	496	22	)	)	PUNCT
taxlaw-2795	496	23	(	(	PUNCT
taxlaw-2795	496	24	“	"	PUNCT
taxlaw-2795	496	25	a	a	DET
taxlaw-2795	496	26	period	period	NOUN
taxlaw-2795	496	27	of	of	ADP
taxlaw-2795	496	28	retroactivity	retroactivity	NOUN
taxlaw-2795	496	29	longer	long	ADV
taxlaw-2795	496	30	than	than	ADP
taxlaw-2795	496	31	the	the	DET
taxlaw-2795	496	32	year	year	NOUN
taxlaw-2795	496	33	preceding	precede	VERB
taxlaw-2795	496	34	the	the	DET
taxlaw-2795	496	35	legislative	legislative	ADJ
taxlaw-2795	496	36	session	session	NOUN
taxlaw-2795	496	37	in	in	ADP
taxlaw-2795	496	38	which	which	PRON
taxlaw-2795	496	39	the	the	DET
taxlaw-2795	496	40	law	law	NOUN
taxlaw-2795	496	41	was	be	AUX
taxlaw-2795	496	42	enacted	enact	VERB
taxlaw-2795	496	43	would	would	AUX
taxlaw-2795	496	44	raise	raise	VERB
taxlaw-2795	496	45	,	,	PUNCT
taxlaw-2795	496	46	in	in	ADP
taxlaw-2795	496	47	my	my	PRON
taxlaw-2795	496	48	view	view	NOUN
taxlaw-2795	496	49	,	,	PUNCT
taxlaw-2795	496	50	serious	serious	ADJ
taxlaw-2795	496	51	constitutional	constitutional	ADJ
taxlaw-2795	496	52	questions	question	NOUN
taxlaw-2795	496	53	.	.	PUNCT
taxlaw-2795	496	54	”	"	PUNCT
taxlaw-2795	496	55	)	)	PUNCT
taxlaw-2795	496	56	.	.	PUNCT
taxlaw-2795	497	1	2010	2010	NUM
taxlaw-2795	497	2	]	]	X
taxlaw-2795	498	1	legal	legal	ADJ
taxlaw-2795	498	2	tra'sitio	tra'sitio	NOUN
taxlaw-2795	498	3	's	's	PART
taxlaw-2795	498	4	149	149	NUM
taxlaw-2795	498	5	the	the	DET
taxlaw-2795	498	6	basic	basic	ADJ
taxlaw-2795	498	7	point	point	NOUN
taxlaw-2795	498	8	may	may	AUX
taxlaw-2795	498	9	be	be	AUX
taxlaw-2795	498	10	stated	state	VERB
taxlaw-2795	498	11	as	as	SCONJ
taxlaw-2795	498	12	follows	follow	VERB
taxlaw-2795	498	13	.	.	PUNCT
taxlaw-2795	499	1	from	from	ADP
taxlaw-2795	499	2	a	a	DET
taxlaw-2795	499	3	conceptual	conceptual	ADJ
taxlaw-2795	499	4	standpoint	standpoint	NOUN
taxlaw-2795	499	5	,	,	PUNCT
taxlaw-2795	499	6	at	at	ADP
taxlaw-2795	499	7	the	the	DET
taxlaw-2795	499	8	top	top	NOUN
taxlaw-2795	499	9	of	of	ADP
taxlaw-2795	499	10	the	the	DET
taxlaw-2795	499	11	chain	chain	NOUN
taxlaw-2795	499	12	of	of	ADP
taxlaw-2795	499	13	authority	authority	NOUN
taxlaw-2795	499	14	must	must	AUX
taxlaw-2795	499	15	lie	lie	VERB
taxlaw-2795	499	16	express	express	ADJ
taxlaw-2795	499	17	,	,	PUNCT
taxlaw-2795	499	18	not	not	PART
taxlaw-2795	499	19	merely	merely	ADV
taxlaw-2795	499	20	tacit	tacit	ADJ
taxlaw-2795	499	21	,	,	PUNCT
taxlaw-2795	499	22	agreement	agreement	NOUN
taxlaw-2795	499	23	by	by	ADP
taxlaw-2795	499	24	everyone	everyone	PRON
taxlaw-2795	499	25	who	who	PRON
taxlaw-2795	499	26	would	would	AUX
taxlaw-2795	499	27	be	be	AUX
taxlaw-2795	499	28	bound.87	bound.87	VERB
taxlaw-2795	499	29	that	that	SCONJ
taxlaw-2795	499	30	agreement	agreement	NOUN
taxlaw-2795	499	31	can	can	AUX
taxlaw-2795	499	32	not	not	PART
taxlaw-2795	499	33	be	be	AUX
taxlaw-2795	499	34	amended	amend	VERB
taxlaw-2795	499	35	in	in	ADP
taxlaw-2795	499	36	ways	way	NOUN
taxlaw-2795	499	37	inconsistent	inconsistent	ADJ
taxlaw-2795	499	38	with	with	ADP
taxlaw-2795	499	39	its	its	PRON
taxlaw-2795	499	40	express	express	ADJ
taxlaw-2795	499	41	terms	term	NOUN
taxlaw-2795	499	42	other	other	ADJ
taxlaw-2795	499	43	than	than	ADP
taxlaw-2795	499	44	by	by	ADP
taxlaw-2795	499	45	unanimous	unanimous	ADJ
taxlaw-2795	499	46	consent	consent	NOUN
taxlaw-2795	499	47	;	;	PUNCT
taxlaw-2795	499	48	otherwise	otherwise	ADV
taxlaw-2795	499	49	,	,	PUNCT
taxlaw-2795	499	50	any	any	DET
taxlaw-2795	499	51	subsequent	subsequent	ADJ
taxlaw-2795	499	52	change	change	NOUN
taxlaw-2795	499	53	lacks	lack	VERB
taxlaw-2795	499	54	authority	authority	NOUN
taxlaw-2795	499	55	for	for	ADP
taxlaw-2795	499	56	those	those	PRON
taxlaw-2795	499	57	who	who	PRON
taxlaw-2795	499	58	do	do	AUX
taxlaw-2795	499	59	not	not	PART
taxlaw-2795	499	60	consent	consent	VERB
taxlaw-2795	499	61	.	.	PUNCT
taxlaw-2795	500	1	this	this	DET
taxlaw-2795	500	2	principle	principle	NOUN
taxlaw-2795	500	3	does	do	AUX
taxlaw-2795	500	4	not	not	PART
taxlaw-2795	500	5	mean	mean	VERB
taxlaw-2795	500	6	that	that	SCONJ
taxlaw-2795	500	7	even	even	ADV
taxlaw-2795	500	8	the	the	DET
taxlaw-2795	500	9	highestlevel	highestlevel	NOUN
taxlaw-2795	500	10	document	document	NOUN
taxlaw-2795	500	11	can	can	AUX
taxlaw-2795	500	12	not	not	PART
taxlaw-2795	500	13	have	have	VERB
taxlaw-2795	500	14	procedures	procedure	NOUN
taxlaw-2795	500	15	for	for	ADP
taxlaw-2795	500	16	amendment	amendment	NOUN
taxlaw-2795	500	17	that	that	PRON
taxlaw-2795	500	18	call	call	VERB
taxlaw-2795	500	19	for	for	ADP
taxlaw-2795	500	20	less	less	ADJ
taxlaw-2795	500	21	than	than	ADP
taxlaw-2795	500	22	unanimity	unanimity	NOUN
taxlaw-2795	500	23	,	,	PUNCT
taxlaw-2795	500	24	but	but	CCONJ
taxlaw-2795	500	25	it	it	PRON
taxlaw-2795	500	26	does	do	AUX
taxlaw-2795	500	27	mean	mean	VERB
taxlaw-2795	500	28	that	that	SCONJ
taxlaw-2795	500	29	a	a	DET
taxlaw-2795	500	30	departure	departure	NOUN
taxlaw-2795	500	31	from	from	ADP
taxlaw-2795	500	32	the	the	DET
taxlaw-2795	500	33	rules	rule	NOUN
taxlaw-2795	500	34	for	for	ADP
taxlaw-2795	500	35	amending	amend	VERB
taxlaw-2795	500	36	the	the	DET
taxlaw-2795	500	37	highest	high	ADJ
taxlaw-2795	500	38	-	-	PUNCT
taxlaw-2795	500	39	level	level	NOUN
taxlaw-2795	500	40	document	document	NOUN
taxlaw-2795	500	41	that	that	PRON
taxlaw-2795	500	42	are	be	AUX
taxlaw-2795	500	43	set	set	VERB
taxlaw-2795	500	44	forth	forth	ADP
taxlaw-2795	500	45	in	in	ADP
taxlaw-2795	500	46	that	that	DET
taxlaw-2795	500	47	document	document	NOUN
taxlaw-2795	500	48	would	would	AUX
taxlaw-2795	500	49	be	be	AUX
taxlaw-2795	500	50	invalid	invalid	ADJ
taxlaw-2795	500	51	for	for	SCONJ
taxlaw-2795	500	52	anyone	anyone	PRON
taxlaw-2795	500	53	who	who	PRON
taxlaw-2795	500	54	opposed	oppose	VERB
taxlaw-2795	500	55	it.88	it.88	NOUN
taxlaw-2795	500	56	a	a	DET
taxlaw-2795	500	57	proponent	proponent	NOUN
taxlaw-2795	500	58	of	of	ADP
taxlaw-2795	500	59	the	the	DET
taxlaw-2795	500	60	new	new	ADJ
taxlaw-2795	500	61	view	view	NOUN
taxlaw-2795	500	62	might	might	AUX
taxlaw-2795	500	63	respond	respond	VERB
taxlaw-2795	500	64	to	to	ADP
taxlaw-2795	500	65	this	this	DET
taxlaw-2795	500	66	argument	argument	NOUN
taxlaw-2795	500	67	by	by	ADP
taxlaw-2795	500	68	raising	raise	VERB
taxlaw-2795	500	69	the	the	DET
taxlaw-2795	500	70	claim	claim	NOUN
taxlaw-2795	500	71	discussed	discuss	VERB
taxlaw-2795	500	72	previously	previously	ADV
taxlaw-2795	500	73	:	:	PUNCT
taxlaw-2795	500	74	the	the	DET
taxlaw-2795	500	75	significance	significance	NOUN
taxlaw-2795	500	76	to	to	ADP
taxlaw-2795	500	77	private	private	ADJ
taxlaw-2795	500	78	actors	actor	NOUN
taxlaw-2795	500	79	of	of	ADP
taxlaw-2795	500	80	their	their	PRON
taxlaw-2795	500	81	conduct	conduct	NOUN
taxlaw-2795	500	82	is	be	AUX
taxlaw-2795	500	83	the	the	DET
taxlaw-2795	500	84	results	result	NOUN
taxlaw-2795	500	85	that	that	PRON
taxlaw-2795	500	86	it	it	PRON
taxlaw-2795	500	87	produces	produce	VERB
taxlaw-2795	500	88	and	and	CCONJ
taxlaw-2795	500	89	not	not	PART
taxlaw-2795	500	90	the	the	DET
taxlaw-2795	500	91	means	mean	NOUN
taxlaw-2795	500	92	by	by	ADP
taxlaw-2795	500	93	which	which	PRON
taxlaw-2795	500	94	they	they	PRON
taxlaw-2795	500	95	are	be	AUX
taxlaw-2795	500	96	produced.89	produced.89	ADJ
taxlaw-2795	500	97	from	from	ADP
taxlaw-2795	500	98	this	this	DET
taxlaw-2795	500	99	perspective	perspective	NOUN
taxlaw-2795	500	100	,	,	PUNCT
taxlaw-2795	500	101	whether	whether	SCONJ
taxlaw-2795	500	102	a	a	DET
taxlaw-2795	500	103	new	new	ADJ
taxlaw-2795	500	104	rule	rule	NOUN
taxlaw-2795	500	105	applies	apply	VERB
taxlaw-2795	500	106	with	with	ADP
taxlaw-2795	500	107	nominal	nominal	ADJ
taxlaw-2795	500	108	retroactivity	retroactivity	NOUN
taxlaw-2795	500	109	or	or	CCONJ
taxlaw-2795	500	110	merely	merely	ADV
taxlaw-2795	500	111	affects	affect	VERB
taxlaw-2795	500	112	the	the	DET
taxlaw-2795	500	113	consequences	consequence	NOUN
taxlaw-2795	500	114	of	of	ADP
taxlaw-2795	500	115	completed	complete	VERB
taxlaw-2795	500	116	pretransition	pretransition	NOUN
taxlaw-2795	500	117	conduct	conduct	NOUN
taxlaw-2795	500	118	going	go	VERB
taxlaw-2795	500	119	forward	forward	ADV
taxlaw-2795	500	120	does	do	AUX
taxlaw-2795	500	121	not	not	PART
taxlaw-2795	500	122	particularly	particularly	ADV
taxlaw-2795	500	123	matter	matter	VERB
taxlaw-2795	500	124	.	.	PUNCT
taxlaw-2795	501	1	since	since	SCONJ
taxlaw-2795	501	2	the	the	DET
taxlaw-2795	501	3	retroactive	retroactive	ADJ
taxlaw-2795	501	4	effect	effect	NOUN
taxlaw-2795	501	5	of	of	ADP
taxlaw-2795	501	6	nominally	nominally	ADV
taxlaw-2795	501	7	prospective	prospective	ADJ
taxlaw-2795	501	8	changes	change	NOUN
taxlaw-2795	501	9	is	be	AUX
taxlaw-2795	501	10	not	not	PART
taxlaw-2795	501	11	inherently	inherently	ADV
taxlaw-2795	501	12	problematic	problematic	ADJ
taxlaw-2795	501	13	,	,	PUNCT
taxlaw-2795	501	14	it	it	PRON
taxlaw-2795	501	15	is	be	AUX
taxlaw-2795	501	16	not	not	PART
taxlaw-2795	501	17	clear	clear	ADJ
taxlaw-2795	501	18	why	why	SCONJ
taxlaw-2795	501	19	we	we	PRON
taxlaw-2795	501	20	care	care	VERB
taxlaw-2795	501	21	about	about	ADP
taxlaw-2795	501	22	nominal	nominal	ADJ
taxlaw-2795	501	23	retroactivity	retroactivity	NOUN
taxlaw-2795	501	24	.	.	PUNCT
taxlaw-2795	502	1	in	in	ADP
taxlaw-2795	502	2	other	other	ADJ
taxlaw-2795	502	3	words	word	NOUN
taxlaw-2795	502	4	,	,	PUNCT
taxlaw-2795	502	5	it	it	PRON
taxlaw-2795	502	6	does	do	AUX
taxlaw-2795	502	7	not	not	PART
taxlaw-2795	502	8	matter	matter	VERB
taxlaw-2795	502	9	whether	whether	SCONJ
taxlaw-2795	502	10	the	the	DET
taxlaw-2795	502	11	new	new	ADJ
taxlaw-2795	502	12	rule	rule	NOUN
taxlaw-2795	502	13	affects	affect	VERB
taxlaw-2795	502	14	new	new	ADJ
taxlaw-2795	502	15	conduct	conduct	NOUN
taxlaw-2795	502	16	or	or	CCONJ
taxlaw-2795	502	17	the	the	DET
taxlaw-2795	502	18	consequences	consequence	NOUN
taxlaw-2795	502	19	of	of	ADP
taxlaw-2795	502	20	conduct	conduct	NOUN
taxlaw-2795	502	21	that	that	PRON
taxlaw-2795	502	22	were	be	AUX
taxlaw-2795	502	23	its	its	PRON
taxlaw-2795	502	24	raison	raison	NOUN
taxlaw-2795	502	25	d’être	d’être	NOUN
taxlaw-2795	502	26	.	.	PUNCT
taxlaw-2795	503	1	this	this	DET
taxlaw-2795	503	2	argument	argument	NOUN
taxlaw-2795	503	3	,	,	PUNCT
taxlaw-2795	503	4	however	however	ADV
taxlaw-2795	503	5	,	,	PUNCT
taxlaw-2795	503	6	simply	simply	ADV
taxlaw-2795	503	7	assumes	assume	VERB
taxlaw-2795	503	8	the	the	DET
taxlaw-2795	503	9	conclusion	conclusion	NOUN
taxlaw-2795	503	10	that	that	SCONJ
taxlaw-2795	503	11	the	the	DET
taxlaw-2795	503	12	distinction	distinction	NOUN
taxlaw-2795	503	13	between	between	ADP
taxlaw-2795	503	14	preannouncement	preannouncement	NOUN
taxlaw-2795	503	15	-	-	PUNCT
taxlaw-2795	503	16	date	date	NOUN
taxlaw-2795	503	17	conduct	conduct	NOUN
taxlaw-2795	503	18	and	and	CCONJ
taxlaw-2795	503	19	its	its	PRON
taxlaw-2795	503	20	future	future	ADJ
taxlaw-2795	503	21	consequences	consequence	NOUN
taxlaw-2795	503	22	is	be	AUX
taxlaw-2795	503	23	not	not	PART
taxlaw-2795	503	24	significant	significant	ADJ
taxlaw-2795	503	25	,	,	PUNCT
taxlaw-2795	503	26	because	because	SCONJ
taxlaw-2795	503	27	it	it	PRON
taxlaw-2795	503	28	assumes	assume	VERB
taxlaw-2795	503	29	that	that	SCONJ
taxlaw-2795	503	30	legal	legal	ADJ
taxlaw-2795	503	31	rules	rule	NOUN
taxlaw-2795	503	32	do	do	AUX
taxlaw-2795	503	33	not	not	PART
taxlaw-2795	503	34	depend	depend	VERB
taxlaw-2795	503	35	upon	upon	SCONJ
taxlaw-2795	503	36	consent	consent	NOUN
taxlaw-2795	503	37	to	to	AUX
taxlaw-2795	503	38	function	function	VERB
taxlaw-2795	503	39	.	.	PUNCT
taxlaw-2795	504	1	if	if	SCONJ
taxlaw-2795	504	2	a	a	DET
taxlaw-2795	504	3	transition	transition	NOUN
taxlaw-2795	504	4	norm	norm	NOUN
taxlaw-2795	504	5	vitiates	vitiate	VERB
taxlaw-2795	504	6	that	that	DET
taxlaw-2795	504	7	consent	consent	NOUN
taxlaw-2795	504	8	,	,	PUNCT
taxlaw-2795	504	9	there	there	PRON
taxlaw-2795	504	10	is	be	VERB
taxlaw-2795	504	11	literally	literally	ADV
taxlaw-2795	504	12	no	no	DET
taxlaw-2795	504	13	legal	legal	ADJ
taxlaw-2795	504	14	order	order	NOUN
taxlaw-2795	504	15	;	;	PUNCT
taxlaw-2795	504	16	it	it	PRON
taxlaw-2795	504	17	becomes	become	VERB
taxlaw-2795	504	18	impossible	impossible	ADJ
taxlaw-2795	504	19	to	to	PART
taxlaw-2795	504	20	act	act	VERB
taxlaw-2795	504	21	in	in	ADP
taxlaw-2795	504	22	any	any	DET
taxlaw-2795	504	23	way	way	NOUN
taxlaw-2795	504	24	other	other	ADJ
taxlaw-2795	504	25	than	than	ADP
taxlaw-2795	504	26	as	as	ADP
taxlaw-2795	504	27	one	one	NUM
taxlaw-2795	504	28	in	in	ADP
taxlaw-2795	504	29	something	something	PRON
taxlaw-2795	504	30	like	like	ADP
taxlaw-2795	504	31	a	a	DET
taxlaw-2795	504	32	state	state	NOUN
taxlaw-2795	504	33	of	of	ADP
taxlaw-2795	504	34	nature	nature	NOUN
taxlaw-2795	504	35	.	.	PUNCT
taxlaw-2795	505	1	another	another	DET
taxlaw-2795	505	2	possible	possible	ADJ
taxlaw-2795	505	3	objection	objection	NOUN
taxlaw-2795	505	4	is	be	AUX
taxlaw-2795	505	5	that	that	SCONJ
taxlaw-2795	505	6	only	only	ADV
taxlaw-2795	505	7	a	a	DET
taxlaw-2795	505	8	transition	transition	NOUN
taxlaw-2795	505	9	norm	norm	NOUN
taxlaw-2795	505	10	of	of	ADP
taxlaw-2795	505	11	nominal	nominal	ADJ
taxlaw-2795	505	12	retroactivity	retroactivity	NOUN
taxlaw-2795	505	13	to	to	ADP
taxlaw-2795	505	14	positive	positive	ADJ
taxlaw-2795	505	15	law	law	NOUN
taxlaw-2795	505	16	would	would	AUX
taxlaw-2795	505	17	call	call	VERB
taxlaw-2795	505	18	government	government	NOUN
taxlaw-2795	505	19	legitimacy	legitimacy	NOUN
taxlaw-2795	505	20	into	into	ADP
taxlaw-2795	505	21	question	question	NOUN
taxlaw-2795	505	22	,	,	PUNCT
taxlaw-2795	505	23	and	and	CCONJ
taxlaw-2795	505	24	that	that	DET
taxlaw-2795	505	25	kind	kind	NOUN
taxlaw-2795	505	26	of	of	ADP
taxlaw-2795	505	27	nominal	nominal	ADJ
taxlaw-2795	505	28	retroactivity	retroactivity	NOUN
taxlaw-2795	505	29	is	be	AUX
taxlaw-2795	505	30	a	a	DET
taxlaw-2795	505	31	relative	relative	ADJ
taxlaw-2795	505	32	rarity	rarity	NOUN
taxlaw-2795	505	33	.	.	PUNCT
taxlaw-2795	506	1	but	but	CCONJ
taxlaw-2795	506	2	,	,	PUNCT
taxlaw-2795	506	3	87	87	NUM
taxlaw-2795	506	4	.	.	PUNCT
taxlaw-2795	507	1	the	the	DET
taxlaw-2795	507	2	claim	claim	NOUN
taxlaw-2795	507	3	is	be	AUX
taxlaw-2795	507	4	similar	similar	ADJ
taxlaw-2795	507	5	to	to	ADP
taxlaw-2795	507	6	rousseau	rousseau	PROPN
taxlaw-2795	507	7	’s	’s	PART
taxlaw-2795	507	8	observation	observation	NOUN
taxlaw-2795	507	9	in	in	ADP
taxlaw-2795	507	10	on	on	ADP
taxlaw-2795	507	11	the	the	DET
taxlaw-2795	507	12	social	social	ADJ
taxlaw-2795	507	13	contract	contract	NOUN
taxlaw-2795	507	14	that	that	PRON
taxlaw-2795	507	15	legitimate	legitimate	ADJ
taxlaw-2795	507	16	rule	rule	NOUN
taxlaw-2795	507	17	must	must	AUX
taxlaw-2795	507	18	be	be	AUX
taxlaw-2795	507	19	unanimously	unanimously	ADV
taxlaw-2795	507	20	authorized	authorize	VERB
taxlaw-2795	507	21	.	.	PUNCT
taxlaw-2795	508	1	see	see	VERB
taxlaw-2795	508	2	jean	jean	PROPN
taxlaw-2795	508	3	-	-	PUNCT
taxlaw-2795	508	4	jacques	jacques	PROPN
taxlaw-2795	508	5	rousseau	rousseau	PROPN
taxlaw-2795	508	6	,	,	PUNCT
taxlaw-2795	508	7	on	on	ADP
taxlaw-2795	508	8	the	the	DET
taxlaw-2795	508	9	social	social	ADJ
taxlaw-2795	508	10	contract	contract	NOUN
taxlaw-2795	508	11	52	52	NUM
taxlaw-2795	508	12	(	(	PUNCT
taxlaw-2795	508	13	roger	roger	PROPN
taxlaw-2795	508	14	d.	d.	PROPN
taxlaw-2795	508	15	masters	masters	PROPN
taxlaw-2795	508	16	ed	ed	PROPN
taxlaw-2795	508	17	.	.	PROPN
taxlaw-2795	508	18	,	,	PUNCT
taxlaw-2795	508	19	judith	judith	PROPN
taxlaw-2795	508	20	r.	r.	PROPN
taxlaw-2795	508	21	masters	masters	PROPN
taxlaw-2795	508	22	trans	trans	PROPN
taxlaw-2795	508	23	.	.	PROPN
taxlaw-2795	508	24	,	,	PUNCT
taxlaw-2795	508	25	1978	1978	NUM
taxlaw-2795	508	26	)	)	PUNCT
taxlaw-2795	508	27	(	(	PUNCT
taxlaw-2795	508	28	1762	1762	NUM
taxlaw-2795	508	29	)	)	PUNCT
taxlaw-2795	508	30	(	(	PUNCT
taxlaw-2795	508	31	“	"	PUNCT
taxlaw-2795	508	32	the	the	DET
taxlaw-2795	508	33	law	law	NOUN
taxlaw-2795	508	34	of	of	ADP
taxlaw-2795	508	35	majority	majority	NOUN
taxlaw-2795	508	36	rule	rule	NOUN
taxlaw-2795	508	37	is	be	AUX
taxlaw-2795	508	38	itself	itself	PRON
taxlaw-2795	508	39	an	an	DET
taxlaw-2795	508	40	established	established	ADJ
taxlaw-2795	508	41	convention	convention	NOUN
taxlaw-2795	508	42	,	,	PUNCT
taxlaw-2795	508	43	and	and	CCONJ
taxlaw-2795	508	44	presupposes	presuppose	VERB
taxlaw-2795	508	45	unanimity	unanimity	NOUN
taxlaw-2795	508	46	at	at	ADV
taxlaw-2795	508	47	least	least	ADJ
taxlaw-2795	508	48	once	once	ADV
taxlaw-2795	508	49	.	.	PUNCT
taxlaw-2795	508	50	”	"	PUNCT
taxlaw-2795	508	51	)	)	PUNCT
taxlaw-2795	508	52	.	.	PUNCT
taxlaw-2795	509	1	88	88	NUM
taxlaw-2795	509	2	.	.	PUNCT
taxlaw-2795	510	1	one	one	PRON
taxlaw-2795	510	2	could	could	AUX
taxlaw-2795	510	3	refine	refine	VERB
taxlaw-2795	510	4	the	the	DET
taxlaw-2795	510	5	point	point	NOUN
taxlaw-2795	510	6	as	as	SCONJ
taxlaw-2795	510	7	follows	follow	VERB
taxlaw-2795	510	8	:	:	PUNCT
taxlaw-2795	510	9	certain	certain	ADJ
taxlaw-2795	510	10	tacit	tacit	ADJ
taxlaw-2795	510	11	rules	rule	NOUN
taxlaw-2795	510	12	conceivably	conceivably	ADV
taxlaw-2795	510	13	could	could	AUX
taxlaw-2795	510	14	be	be	AUX
taxlaw-2795	510	15	derived	derive	VERB
taxlaw-2795	510	16	,	,	PUNCT
taxlaw-2795	510	17	but	but	CCONJ
taxlaw-2795	510	18	they	they	PRON
taxlaw-2795	510	19	must	must	AUX
taxlaw-2795	510	20	derive	derive	VERB
taxlaw-2795	510	21	from	from	ADP
taxlaw-2795	510	22	features	feature	NOUN
taxlaw-2795	510	23	of	of	ADP
taxlaw-2795	510	24	a	a	DET
taxlaw-2795	510	25	relevant	relevant	ADJ
taxlaw-2795	510	26	bargaining	bargaining	NOUN
taxlaw-2795	510	27	situation	situation	NOUN
taxlaw-2795	510	28	such	such	ADJ
taxlaw-2795	510	29	that	that	SCONJ
taxlaw-2795	510	30	no	no	DET
taxlaw-2795	510	31	agent	agent	NOUN
taxlaw-2795	510	32	in	in	ADP
taxlaw-2795	510	33	that	that	DET
taxlaw-2795	510	34	situation	situation	NOUN
taxlaw-2795	510	35	could	could	AUX
taxlaw-2795	510	36	rationally	rationally	ADV
taxlaw-2795	510	37	oppose	oppose	VERB
taxlaw-2795	510	38	them	they	PRON
taxlaw-2795	510	39	;	;	PUNCT
taxlaw-2795	510	40	identifying	identify	VERB
taxlaw-2795	510	41	rules	rule	NOUN
taxlaw-2795	510	42	of	of	ADP
taxlaw-2795	510	43	this	this	DET
taxlaw-2795	510	44	sort	sort	NOUN
taxlaw-2795	510	45	is	be	AUX
taxlaw-2795	510	46	the	the	DET
taxlaw-2795	510	47	subject	subject	NOUN
taxlaw-2795	510	48	of	of	ADP
taxlaw-2795	510	49	social	social	ADJ
taxlaw-2795	510	50	contract	contract	NOUN
taxlaw-2795	510	51	theory	theory	NOUN
taxlaw-2795	510	52	.	.	PUNCT
taxlaw-2795	511	1	see	see	VERB
taxlaw-2795	511	2	,	,	PUNCT
taxlaw-2795	511	3	e.g.	e.g.	ADV
taxlaw-2795	511	4	,	,	PUNCT
taxlaw-2795	511	5	john	john	PROPN
taxlaw-2795	511	6	rawls	rawl	VERB
taxlaw-2795	511	7	,	,	PUNCT
taxlaw-2795	511	8	a	a	DET
taxlaw-2795	511	9	theory	theory	NOUN
taxlaw-2795	511	10	of	of	ADP
taxlaw-2795	511	11	justice	justice	NOUN
taxlaw-2795	511	12	(	(	PUNCT
taxlaw-2795	511	13	1971	1971	NUM
taxlaw-2795	511	14	)	)	PUNCT
taxlaw-2795	511	15	.	.	PUNCT
taxlaw-2795	512	1	it	it	PRON
taxlaw-2795	512	2	is	be	AUX
taxlaw-2795	512	3	difficult	difficult	ADJ
taxlaw-2795	512	4	to	to	PART
taxlaw-2795	512	5	see	see	VERB
taxlaw-2795	512	6	how	how	SCONJ
taxlaw-2795	512	7	one	one	NUM
taxlaw-2795	512	8	such	such	ADJ
taxlaw-2795	512	9	rule	rule	NOUN
taxlaw-2795	512	10	would	would	AUX
taxlaw-2795	512	11	ever	ever	ADV
taxlaw-2795	512	12	include	include	VERB
taxlaw-2795	512	13	an	an	DET
taxlaw-2795	512	14	authorization	authorization	NOUN
taxlaw-2795	512	15	for	for	SCONJ
taxlaw-2795	512	16	a	a	DET
taxlaw-2795	512	17	legislature	legislature	NOUN
taxlaw-2795	512	18	to	to	PART
taxlaw-2795	512	19	override	override	VERB
taxlaw-2795	512	20	a	a	DET
taxlaw-2795	512	21	previous	previous	ADJ
taxlaw-2795	512	22	legislature	legislature	NOUN
taxlaw-2795	512	23	with	with	ADP
taxlaw-2795	512	24	respect	respect	NOUN
taxlaw-2795	512	25	to	to	ADP
taxlaw-2795	512	26	the	the	DET
taxlaw-2795	512	27	rules	rule	NOUN
taxlaw-2795	512	28	the	the	DET
taxlaw-2795	512	29	previous	previous	ADJ
taxlaw-2795	512	30	legislature	legislature	NOUN
taxlaw-2795	512	31	adopted	adopt	VERB
taxlaw-2795	512	32	for	for	ADP
taxlaw-2795	512	33	the	the	DET
taxlaw-2795	512	34	period	period	NOUN
taxlaw-2795	512	35	during	during	ADP
taxlaw-2795	512	36	which	which	PRON
taxlaw-2795	512	37	it	it	PRON
taxlaw-2795	512	38	was	be	AUX
taxlaw-2795	512	39	to	to	PART
taxlaw-2795	512	40	govern	govern	VERB
taxlaw-2795	512	41	,	,	PUNCT
taxlaw-2795	512	42	unless	unless	SCONJ
taxlaw-2795	512	43	the	the	DET
taxlaw-2795	512	44	terms	term	NOUN
taxlaw-2795	512	45	permitting	permit	VERB
taxlaw-2795	512	46	such	such	DET
taxlaw-2795	512	47	an	an	DET
taxlaw-2795	512	48	override	override	NOUN
taxlaw-2795	512	49	were	be	AUX
taxlaw-2795	512	50	already	already	ADV
taxlaw-2795	512	51	expressly	expressly	ADV
taxlaw-2795	512	52	agreed	agree	VERB
taxlaw-2795	512	53	to	to	ADP
taxlaw-2795	512	54	before	before	SCONJ
taxlaw-2795	512	55	the	the	DET
taxlaw-2795	512	56	override	override	NOUN
taxlaw-2795	512	57	occurred	occur	VERB
taxlaw-2795	512	58	.	.	PUNCT
taxlaw-2795	513	1	89	89	NUM
taxlaw-2795	513	2	.	.	PUNCT
taxlaw-2795	514	1	see	see	VERB
taxlaw-2795	514	2	supra	supra	PROPN
taxlaw-2795	514	3	part	part	PROPN
taxlaw-2795	514	4	ii.b	ii.b	PROPN
taxlaw-2795	514	5	.	.	PROPN
taxlaw-2795	515	1	150	150	NUM
taxlaw-2795	515	2	columbia	columbia	PROPN
taxlaw-2795	515	3	jour'al	jour'al	PROPN
taxlaw-2795	515	4	of	of	ADP
taxlaw-2795	515	5	tax	tax	NOUN
taxlaw-2795	515	6	law	law	NOUN
taxlaw-2795	515	7	[	[	X
taxlaw-2795	515	8	vol	vol	NOUN
taxlaw-2795	515	9	.	.	PUNCT
taxlaw-2795	515	10	1:120	1:120	NUM
taxlaw-2795	515	11	again	again	ADV
taxlaw-2795	515	12	,	,	PUNCT
taxlaw-2795	515	13	the	the	DET
taxlaw-2795	515	14	new	new	ADJ
taxlaw-2795	515	15	view	view	NOUN
taxlaw-2795	515	16	is	be	AUX
taxlaw-2795	515	17	predicated	predicate	VERB
taxlaw-2795	515	18	on	on	ADP
taxlaw-2795	515	19	the	the	DET
taxlaw-2795	515	20	idea	idea	NOUN
taxlaw-2795	515	21	that	that	SCONJ
taxlaw-2795	515	22	the	the	DET
taxlaw-2795	515	23	difference	difference	NOUN
taxlaw-2795	515	24	between	between	ADP
taxlaw-2795	515	25	nominally	nominally	ADV
taxlaw-2795	515	26	retroactive	retroactive	ADJ
taxlaw-2795	515	27	and	and	CCONJ
taxlaw-2795	515	28	nominally	nominally	ADV
taxlaw-2795	515	29	prospective	prospective	ADJ
taxlaw-2795	515	30	legal	legal	ADJ
taxlaw-2795	515	31	change	change	NOUN
taxlaw-2795	515	32	is	be	AUX
taxlaw-2795	515	33	largely	largely	ADV
taxlaw-2795	515	34	illusory.90	illusory.90	ADV
taxlaw-2795	515	35	the	the	DET
taxlaw-2795	515	36	distinction	distinction	NOUN
taxlaw-2795	515	37	is	be	AUX
taxlaw-2795	515	38	said	say	VERB
taxlaw-2795	515	39	to	to	PART
taxlaw-2795	515	40	be	be	AUX
taxlaw-2795	515	41	material	material	NOUN
taxlaw-2795	515	42	only	only	ADV
taxlaw-2795	515	43	in	in	ADP
taxlaw-2795	515	44	the	the	DET
taxlaw-2795	515	45	sense	sense	NOUN
taxlaw-2795	515	46	that	that	SCONJ
taxlaw-2795	515	47	nominally	nominally	ADV
taxlaw-2795	515	48	retroactive	retroactive	ADJ
taxlaw-2795	515	49	changes	change	NOUN
taxlaw-2795	515	50	are	be	AUX
taxlaw-2795	515	51	likely	likely	ADJ
taxlaw-2795	515	52	to	to	PART
taxlaw-2795	515	53	have	have	VERB
taxlaw-2795	515	54	a	a	DET
taxlaw-2795	515	55	greater	great	ADJ
taxlaw-2795	515	56	effect	effect	NOUN
taxlaw-2795	515	57	on	on	ADP
taxlaw-2795	515	58	the	the	DET
taxlaw-2795	515	59	magnitude	magnitude	NOUN
taxlaw-2795	515	60	of	of	ADP
taxlaw-2795	515	61	the	the	DET
taxlaw-2795	515	62	legal	legal	ADJ
taxlaw-2795	515	63	change	change	NOUN
taxlaw-2795	515	64	than	than	SCONJ
taxlaw-2795	515	65	are	be	AUX
taxlaw-2795	515	66	nominally	nominally	ADV
taxlaw-2795	515	67	prospective	prospective	ADJ
taxlaw-2795	515	68	changes.91	changes.91	NOUN
taxlaw-2795	515	69	either	either	ADV
taxlaw-2795	515	70	of	of	ADP
taxlaw-2795	515	71	two	two	NUM
taxlaw-2795	515	72	possible	possible	ADJ
taxlaw-2795	515	73	conclusions	conclusion	NOUN
taxlaw-2795	515	74	follows	follow	VERB
taxlaw-2795	515	75	.	.	PUNCT
taxlaw-2795	516	1	one	one	NUM
taxlaw-2795	516	2	is	be	AUX
taxlaw-2795	516	3	that	that	SCONJ
taxlaw-2795	516	4	there	there	PRON
taxlaw-2795	516	5	is	be	VERB
taxlaw-2795	516	6	,	,	PUNCT
taxlaw-2795	516	7	in	in	ADP
taxlaw-2795	516	8	fact	fact	NOUN
taxlaw-2795	516	9	,	,	PUNCT
taxlaw-2795	516	10	a	a	DET
taxlaw-2795	516	11	significant	significant	ADJ
taxlaw-2795	516	12	distinction	distinction	NOUN
taxlaw-2795	516	13	between	between	ADP
taxlaw-2795	516	14	nominal	nominal	ADJ
taxlaw-2795	516	15	prospectivity	prospectivity	NOUN
taxlaw-2795	516	16	and	and	CCONJ
taxlaw-2795	516	17	nominal	nominal	ADJ
taxlaw-2795	516	18	retroactivity	retroactivity	NOUN
taxlaw-2795	516	19	that	that	PRON
taxlaw-2795	516	20	is	be	AUX
taxlaw-2795	516	21	not	not	PART
taxlaw-2795	516	22	captured	capture	VERB
taxlaw-2795	516	23	in	in	ADP
taxlaw-2795	516	24	the	the	DET
taxlaw-2795	516	25	difference	difference	NOUN
taxlaw-2795	516	26	between	between	ADP
taxlaw-2795	516	27	the	the	DET
taxlaw-2795	516	28	size	size	NOUN
taxlaw-2795	516	29	of	of	ADP
taxlaw-2795	516	30	the	the	DET
taxlaw-2795	516	31	effect	effect	NOUN
taxlaw-2795	516	32	of	of	ADP
taxlaw-2795	516	33	either	either	CCONJ
taxlaw-2795	516	34	on	on	ADP
taxlaw-2795	516	35	the	the	DET
taxlaw-2795	516	36	market	market	NOUN
taxlaw-2795	516	37	value	value	NOUN
taxlaw-2795	516	38	of	of	ADP
taxlaw-2795	516	39	investments	investment	NOUN
taxlaw-2795	516	40	.	.	PUNCT
taxlaw-2795	517	1	the	the	DET
taxlaw-2795	517	2	other	other	ADJ
taxlaw-2795	517	3	would	would	AUX
taxlaw-2795	517	4	be	be	AUX
taxlaw-2795	517	5	that	that	SCONJ
taxlaw-2795	517	6	even	even	ADV
taxlaw-2795	517	7	a	a	DET
taxlaw-2795	517	8	norm	norm	NOUN
taxlaw-2795	517	9	of	of	ADP
taxlaw-2795	517	10	nominal	nominal	ADJ
taxlaw-2795	517	11	prospectivity	prospectivity	NOUN
taxlaw-2795	517	12	raises	raise	VERB
taxlaw-2795	517	13	the	the	DET
taxlaw-2795	517	14	stability	stability	NOUN
taxlaw-2795	517	15	question	question	NOUN
taxlaw-2795	517	16	,	,	PUNCT
taxlaw-2795	517	17	since	since	SCONJ
taxlaw-2795	517	18	certain	certain	ADJ
taxlaw-2795	517	19	nominally	nominally	ADV
taxlaw-2795	517	20	prospective	prospective	ADJ
taxlaw-2795	517	21	changes	change	NOUN
taxlaw-2795	517	22	can	can	AUX
taxlaw-2795	517	23	greatly	greatly	ADV
taxlaw-2795	517	24	alter	alter	VERB
taxlaw-2795	517	25	the	the	DET
taxlaw-2795	517	26	value	value	NOUN
taxlaw-2795	517	27	of	of	ADP
taxlaw-2795	517	28	prechange	prechange	NOUN
taxlaw-2795	517	29	investments	investment	NOUN
taxlaw-2795	517	30	.	.	PUNCT
taxlaw-2795	518	1	the	the	DET
taxlaw-2795	518	2	former	former	ADJ
taxlaw-2795	518	3	would	would	AUX
taxlaw-2795	518	4	demand	demand	VERB
taxlaw-2795	518	5	a	a	DET
taxlaw-2795	518	6	reconsideration	reconsideration	NOUN
taxlaw-2795	518	7	of	of	ADP
taxlaw-2795	518	8	the	the	DET
taxlaw-2795	518	9	decision	decision	NOUN
taxlaw-2795	518	10	to	to	PART
taxlaw-2795	518	11	differentiate	differentiate	VERB
taxlaw-2795	518	12	nominal	nominal	ADJ
taxlaw-2795	518	13	prospectivity	prospectivity	NOUN
taxlaw-2795	518	14	from	from	ADP
taxlaw-2795	518	15	nominal	nominal	ADJ
taxlaw-2795	518	16	retroactivity	retroactivity	NOUN
taxlaw-2795	518	17	on	on	ADP
taxlaw-2795	518	18	purely	purely	ADV
taxlaw-2795	518	19	quantitative	quantitative	ADJ
taxlaw-2795	518	20	grounds	ground	NOUN
taxlaw-2795	518	21	,	,	PUNCT
taxlaw-2795	518	22	while	while	SCONJ
taxlaw-2795	518	23	the	the	DET
taxlaw-2795	518	24	latter	latter	NOUN
taxlaw-2795	518	25	seems	seem	VERB
taxlaw-2795	518	26	to	to	PART
taxlaw-2795	518	27	be	be	AUX
taxlaw-2795	518	28	false	false	ADJ
taxlaw-2795	518	29	:	:	PUNCT
taxlaw-2795	518	30	in	in	ADP
taxlaw-2795	518	31	many	many	ADJ
taxlaw-2795	518	32	cases	case	NOUN
taxlaw-2795	518	33	,	,	PUNCT
taxlaw-2795	518	34	nominal	nominal	ADJ
taxlaw-2795	518	35	prospectivity	prospectivity	NOUN
taxlaw-2795	518	36	does	do	AUX
taxlaw-2795	518	37	not	not	PART
taxlaw-2795	518	38	raise	raise	VERB
taxlaw-2795	518	39	the	the	DET
taxlaw-2795	518	40	same	same	ADJ
taxlaw-2795	518	41	difficulties	difficulty	NOUN
taxlaw-2795	518	42	that	that	PRON
taxlaw-2795	518	43	nominal	nominal	ADJ
taxlaw-2795	518	44	retroactivity	retroactivity	NOUN
taxlaw-2795	518	45	does	do	VERB
taxlaw-2795	518	46	,	,	PUNCT
taxlaw-2795	518	47	as	as	SCONJ
taxlaw-2795	518	48	evidenced	evidence	VERB
taxlaw-2795	518	49	by	by	ADP
taxlaw-2795	518	50	the	the	DET
taxlaw-2795	518	51	fact	fact	NOUN
taxlaw-2795	518	52	that	that	SCONJ
taxlaw-2795	518	53	the	the	DET
taxlaw-2795	518	54	strength	strength	NOUN
taxlaw-2795	518	55	of	of	ADP
taxlaw-2795	518	56	the	the	DET
taxlaw-2795	518	57	anr	anr	PROPN
taxlaw-2795	518	58	norm	norm	NOUN
taxlaw-2795	518	59	is	be	AUX
taxlaw-2795	518	60	not	not	PART
taxlaw-2795	518	61	matched	match	VERB
taxlaw-2795	518	62	by	by	ADP
taxlaw-2795	518	63	any	any	DET
taxlaw-2795	518	64	comparable	comparable	ADJ
taxlaw-2795	518	65	norm	norm	NOUN
taxlaw-2795	518	66	for	for	ADP
taxlaw-2795	518	67	purely	purely	ADV
taxlaw-2795	518	68	prospective	prospective	ADJ
taxlaw-2795	518	69	legal	legal	ADJ
taxlaw-2795	518	70	change.92	change.92	NOUN
taxlaw-2795	518	71	these	these	DET
taxlaw-2795	518	72	points	point	NOUN
taxlaw-2795	518	73	may	may	AUX
taxlaw-2795	518	74	be	be	AUX
taxlaw-2795	518	75	summarized	summarize	VERB
taxlaw-2795	518	76	as	as	SCONJ
taxlaw-2795	518	77	follows	follow	VERB
taxlaw-2795	518	78	.	.	PUNCT
taxlaw-2795	519	1	from	from	ADP
taxlaw-2795	519	2	the	the	DET
taxlaw-2795	519	3	perspective	perspective	NOUN
taxlaw-2795	519	4	of	of	ADP
taxlaw-2795	519	5	the	the	DET
taxlaw-2795	519	6	private	private	ADJ
taxlaw-2795	519	7	investor	investor	NOUN
taxlaw-2795	519	8	,	,	PUNCT
taxlaw-2795	519	9	the	the	DET
taxlaw-2795	519	10	significance	significance	NOUN
taxlaw-2795	519	11	of	of	ADP
taxlaw-2795	519	12	the	the	DET
taxlaw-2795	519	13	anr	anr	PROPN
taxlaw-2795	519	14	norm	norm	NOUN
taxlaw-2795	519	15	lies	lie	VERB
taxlaw-2795	519	16	not	not	PART
taxlaw-2795	519	17	simply	simply	ADV
taxlaw-2795	519	18	in	in	ADP
taxlaw-2795	519	19	the	the	DET
taxlaw-2795	519	20	fact	fact	NOUN
taxlaw-2795	519	21	that	that	SCONJ
taxlaw-2795	519	22	it	it	PRON
taxlaw-2795	519	23	prevents	prevent	VERB
taxlaw-2795	519	24	application	application	NOUN
taxlaw-2795	519	25	of	of	ADP
taxlaw-2795	519	26	new	new	ADJ
taxlaw-2795	519	27	rules	rule	NOUN
taxlaw-2795	519	28	to	to	ADP
taxlaw-2795	519	29	investments	investment	NOUN
taxlaw-2795	519	30	already	already	ADV
taxlaw-2795	519	31	made	make	VERB
taxlaw-2795	519	32	.	.	PUNCT
taxlaw-2795	520	1	it	it	PRON
taxlaw-2795	520	2	is	be	AUX
taxlaw-2795	520	3	that	that	SCONJ
taxlaw-2795	520	4	it	it	PRON
taxlaw-2795	520	5	gives	give	VERB
taxlaw-2795	520	6	expression	expression	NOUN
taxlaw-2795	520	7	in	in	ADP
taxlaw-2795	520	8	a	a	DET
taxlaw-2795	520	9	particularly	particularly	ADV
taxlaw-2795	520	10	vivid	vivid	ADJ
taxlaw-2795	520	11	manner	manner	NOUN
taxlaw-2795	520	12	to	to	ADP
taxlaw-2795	520	13	the	the	DET
taxlaw-2795	520	14	idea	idea	NOUN
taxlaw-2795	520	15	that	that	SCONJ
taxlaw-2795	520	16	,	,	PUNCT
taxlaw-2795	520	17	as	as	ADP
taxlaw-2795	520	18	a	a	DET
taxlaw-2795	520	19	general	general	ADJ
taxlaw-2795	520	20	matter	matter	NOUN
taxlaw-2795	520	21	,	,	PUNCT
taxlaw-2795	520	22	law	law	NOUN
taxlaw-2795	520	23	under	under	ADP
taxlaw-2795	520	24	organized	organized	ADJ
taxlaw-2795	520	25	government	government	NOUN
taxlaw-2795	520	26	derives	derive	VERB
taxlaw-2795	520	27	from	from	ADP
taxlaw-2795	520	28	consent.93	consent.93	PROPN
taxlaw-2795	520	29	if	if	SCONJ
taxlaw-2795	520	30	law	law	NOUN
taxlaw-2795	520	31	were	be	AUX
taxlaw-2795	520	32	the	the	DET
taxlaw-2795	520	33	means	mean	NOUN
taxlaw-2795	520	34	by	by	ADP
taxlaw-2795	520	35	which	which	PRON
taxlaw-2795	520	36	an	an	DET
taxlaw-2795	520	37	independently	independently	ADV
taxlaw-2795	520	38	authorized	authorize	VERB
taxlaw-2795	520	39	or	or	CCONJ
taxlaw-2795	520	40	naturally	naturally	ADV
taxlaw-2795	520	41	existing	exist	VERB
taxlaw-2795	520	42	sovereign	sovereign	NOUN
taxlaw-2795	520	43	implemented	implement	VERB
taxlaw-2795	520	44	its	its	PRON
taxlaw-2795	520	45	commands	command	NOUN
taxlaw-2795	520	46	(	(	PUNCT
taxlaw-2795	520	47	such	such	ADJ
taxlaw-2795	520	48	as	as	ADP
taxlaw-2795	520	49	a	a	DET
taxlaw-2795	520	50	philosopher	philosopher	NOUN
taxlaw-2795	520	51	king	king	NOUN
taxlaw-2795	520	52	,	,	PUNCT
taxlaw-2795	520	53	for	for	ADP
taxlaw-2795	520	54	example	example	NOUN
taxlaw-2795	520	55	)	)	PUNCT
taxlaw-2795	520	56	,	,	PUNCT
taxlaw-2795	520	57	then	then	ADV
taxlaw-2795	520	58	neither	neither	CCONJ
taxlaw-2795	520	59	instantaneously	instantaneously	ADV
taxlaw-2795	520	60	promulgated	promulgate	VERB
taxlaw-2795	520	61	nor	nor	CCONJ
taxlaw-2795	520	62	retroactively	retroactively	ADV
taxlaw-2795	520	63	extended	extend	VERB
taxlaw-2795	520	64	legislation	legislation	NOUN
taxlaw-2795	520	65	would	would	AUX
taxlaw-2795	520	66	raise	raise	VERB
taxlaw-2795	520	67	a	a	DET
taxlaw-2795	520	68	transition	transition	NOUN
taxlaw-2795	520	69	issue	issue	NOUN
taxlaw-2795	520	70	,	,	PUNCT
taxlaw-2795	520	71	apart	apart	ADV
taxlaw-2795	520	72	from	from	ADP
taxlaw-2795	520	73	the	the	DET
taxlaw-2795	520	74	question	question	NOUN
taxlaw-2795	520	75	of	of	ADP
taxlaw-2795	520	76	incentive	incentive	NOUN
taxlaw-2795	520	77	effects	effect	NOUN
taxlaw-2795	520	78	amply	amply	ADV
taxlaw-2795	520	79	discussed	discuss	VERB
taxlaw-2795	520	80	in	in	ADP
taxlaw-2795	520	81	the	the	DET
taxlaw-2795	520	82	literature.94	literature.94	NOUN
taxlaw-2795	520	83	90	90	NUM
taxlaw-2795	520	84	.	.	PUNCT
taxlaw-2795	521	1	see	see	VERB
taxlaw-2795	521	2	kaplow	kaplow	NOUN
taxlaw-2795	521	3	,	,	PUNCT
taxlaw-2795	521	4	economic	economic	ADJ
taxlaw-2795	521	5	analysis	analysis	NOUN
taxlaw-2795	521	6	,	,	PUNCT
taxlaw-2795	521	7	supra	supra	PROPN
taxlaw-2795	521	8	note	note	NOUN
taxlaw-2795	521	9	1	1	NUM
taxlaw-2795	521	10	,	,	PUNCT
taxlaw-2795	521	11	at	at	ADP
taxlaw-2795	521	12	515–16	515–16	NOUN
taxlaw-2795	521	13	;	;	PUNCT
taxlaw-2795	521	14	levmore	levmore	NOUN
taxlaw-2795	521	15	,	,	PUNCT
taxlaw-2795	521	16	retroactive	retroactive	ADJ
taxlaw-2795	521	17	taxation	taxation	NOUN
taxlaw-2795	521	18	,	,	PUNCT
taxlaw-2795	521	19	supra	supra	PROPN
taxlaw-2795	521	20	note	note	PROPN
taxlaw-2795	521	21	11	11	NUM
taxlaw-2795	521	22	,	,	PUNCT
taxlaw-2795	521	23	at	at	ADP
taxlaw-2795	521	24	266–78	266–78	NOUN
taxlaw-2795	521	25	.	.	PUNCT
taxlaw-2795	522	1	see	see	VERB
taxlaw-2795	522	2	also	also	ADV
taxlaw-2795	522	3	stark	stark	ADJ
taxlaw-2795	522	4	,	,	PUNCT
taxlaw-2795	522	5	supra	supra	ADJ
taxlaw-2795	522	6	note	note	NOUN
taxlaw-2795	522	7	64	64	NUM
taxlaw-2795	522	8	,	,	PUNCT
taxlaw-2795	522	9	at	at	ADP
taxlaw-2795	522	10	154	154	NUM
taxlaw-2795	522	11	(	(	PUNCT
taxlaw-2795	522	12	“	"	PUNCT
taxlaw-2795	522	13	given	give	VERB
taxlaw-2795	522	14	individuals	individual	NOUN
taxlaw-2795	522	15	’	'	PUNCT
taxlaw-2795	522	16	forward	forward	ADV
taxlaw-2795	522	17	-	-	PUNCT
taxlaw-2795	522	18	looking	look	VERB
taxlaw-2795	522	19	behavior	behavior	NOUN
taxlaw-2795	522	20	,	,	PUNCT
taxlaw-2795	522	21	the	the	DET
taxlaw-2795	522	22	difference	difference	NOUN
taxlaw-2795	522	23	between	between	ADP
taxlaw-2795	522	24	prospective	prospective	ADJ
taxlaw-2795	522	25	laws	law	NOUN
taxlaw-2795	522	26	and	and	CCONJ
taxlaw-2795	522	27	retroactive	retroactive	ADJ
taxlaw-2795	522	28	ones	one	NOUN
taxlaw-2795	522	29	is	be	AUX
taxlaw-2795	522	30	really	really	ADV
taxlaw-2795	522	31	just	just	ADV
taxlaw-2795	522	32	a	a	DET
taxlaw-2795	522	33	matter	matter	NOUN
taxlaw-2795	522	34	of	of	ADP
taxlaw-2795	522	35	degree	degree	NOUN
taxlaw-2795	522	36	,	,	PUNCT
taxlaw-2795	522	37	not	not	PART
taxlaw-2795	522	38	of	of	ADP
taxlaw-2795	522	39	kind	kind	NOUN
taxlaw-2795	522	40	.	.	PUNCT
taxlaw-2795	522	41	”	"	PUNCT
taxlaw-2795	523	1	(	(	PUNCT
taxlaw-2795	523	2	summarizing	summarize	VERB
taxlaw-2795	523	3	graetz	graetz	NOUN
taxlaw-2795	523	4	’s	’s	PART
taxlaw-2795	523	5	view	view	NOUN
taxlaw-2795	523	6	)	)	PUNCT
taxlaw-2795	523	7	)	)	PUNCT
taxlaw-2795	523	8	.	.	PUNCT
taxlaw-2795	524	1	91	91	X
taxlaw-2795	524	2	.	.	PUNCT
taxlaw-2795	525	1	see	see	VERB
taxlaw-2795	525	2	graetz	graetz	PROPN
taxlaw-2795	525	3	,	,	PUNCT
taxlaw-2795	525	4	retroactivity	retroactivity	NOUN
taxlaw-2795	525	5	revisited	revisit	VERB
taxlaw-2795	525	6	,	,	PUNCT
taxlaw-2795	525	7	supra	supra	ADJ
taxlaw-2795	525	8	note	note	NOUN
taxlaw-2795	525	9	76	76	NUM
taxlaw-2795	525	10	,	,	PUNCT
taxlaw-2795	525	11	at	at	ADP
taxlaw-2795	525	12	1826	1826	NUM
taxlaw-2795	525	13	.	.	PUNCT
taxlaw-2795	526	1	92	92	NUM
taxlaw-2795	526	2	.	.	PUNCT
taxlaw-2795	527	1	in	in	ADP
taxlaw-2795	527	2	some	some	DET
taxlaw-2795	527	3	cases	case	NOUN
taxlaw-2795	527	4	,	,	PUNCT
taxlaw-2795	527	5	nominal	nominal	ADJ
taxlaw-2795	527	6	prospectivity	prospectivity	NOUN
taxlaw-2795	527	7	does	do	AUX
taxlaw-2795	527	8	raise	raise	VERB
taxlaw-2795	527	9	difficulties	difficulty	NOUN
taxlaw-2795	527	10	similar	similar	ADJ
taxlaw-2795	527	11	to	to	ADP
taxlaw-2795	527	12	those	those	PRON
taxlaw-2795	527	13	raised	raise	VERB
taxlaw-2795	527	14	by	by	ADP
taxlaw-2795	527	15	the	the	DET
taxlaw-2795	527	16	nominal	nominal	ADJ
taxlaw-2795	527	17	retroactivity	retroactivity	NOUN
taxlaw-2795	527	18	case	case	NOUN
taxlaw-2795	527	19	.	.	PUNCT
taxlaw-2795	528	1	in	in	ADP
taxlaw-2795	528	2	particular	particular	ADJ
taxlaw-2795	528	3	,	,	PUNCT
taxlaw-2795	528	4	where	where	SCONJ
taxlaw-2795	528	5	there	there	PRON
taxlaw-2795	528	6	is	be	VERB
taxlaw-2795	528	7	no	no	DET
taxlaw-2795	528	8	meaningful	meaningful	ADJ
taxlaw-2795	528	9	change	change	NOUN
taxlaw-2795	528	10	between	between	ADP
taxlaw-2795	528	11	the	the	DET
taxlaw-2795	528	12	circumstances	circumstance	NOUN
taxlaw-2795	528	13	of	of	ADP
taxlaw-2795	528	14	enactment	enactment	NOUN
taxlaw-2795	528	15	and	and	CCONJ
taxlaw-2795	528	16	those	those	PRON
taxlaw-2795	528	17	of	of	ADP
taxlaw-2795	528	18	repeal	repeal	NOUN
taxlaw-2795	528	19	,	,	PUNCT
taxlaw-2795	528	20	failure	failure	NOUN
taxlaw-2795	528	21	to	to	PART
taxlaw-2795	528	22	provide	provide	VERB
taxlaw-2795	528	23	some	some	DET
taxlaw-2795	528	24	form	form	NOUN
taxlaw-2795	528	25	of	of	ADP
taxlaw-2795	528	26	transition	transition	NOUN
taxlaw-2795	528	27	relief	relief	NOUN
taxlaw-2795	528	28	starts	start	VERB
taxlaw-2795	528	29	to	to	PART
taxlaw-2795	528	30	look	look	VERB
taxlaw-2795	528	31	like	like	ADP
taxlaw-2795	528	32	nominal	nominal	ADJ
taxlaw-2795	528	33	retroactivity	retroactivity	NOUN
taxlaw-2795	528	34	.	.	PUNCT
taxlaw-2795	529	1	these	these	DET
taxlaw-2795	529	2	reasons	reason	NOUN
taxlaw-2795	529	3	are	be	AUX
taxlaw-2795	529	4	explored	explore	VERB
taxlaw-2795	529	5	in	in	ADP
taxlaw-2795	529	6	the	the	DET
taxlaw-2795	529	7	next	next	ADJ
taxlaw-2795	529	8	part	part	NOUN
taxlaw-2795	529	9	.	.	PUNCT
taxlaw-2795	530	1	93	93	NUM
taxlaw-2795	530	2	.	.	PUNCT
taxlaw-2795	531	1	see	see	VERB
taxlaw-2795	531	2	munzer	munzer	NOUN
taxlaw-2795	531	3	,	,	PUNCT
taxlaw-2795	531	4	supra	supra	PROPN
taxlaw-2795	531	5	note	note	NOUN
taxlaw-2795	531	6	59	59	NUM
taxlaw-2795	531	7	,	,	PUNCT
taxlaw-2795	531	8	at	at	ADP
taxlaw-2795	531	9	391	391	NUM
taxlaw-2795	531	10	(	(	PUNCT
taxlaw-2795	531	11	“	"	PUNCT
taxlaw-2795	531	12	a	a	DET
taxlaw-2795	531	13	retroactive	retroactive	ADJ
taxlaw-2795	531	14	law	law	NOUN
taxlaw-2795	531	15	makes	make	VERB
taxlaw-2795	531	16	it	it	PRON
taxlaw-2795	531	17	difficult	difficult	ADJ
taxlaw-2795	531	18	or	or	CCONJ
taxlaw-2795	531	19	impossible	impossible	ADJ
taxlaw-2795	531	20	to	to	PART
taxlaw-2795	531	21	act	act	VERB
taxlaw-2795	531	22	with	with	ADP
taxlaw-2795	531	23	knowledge	knowledge	NOUN
taxlaw-2795	531	24	of	of	ADP
taxlaw-2795	531	25	the	the	DET
taxlaw-2795	531	26	applicable	applicable	ADJ
taxlaw-2795	531	27	law	law	NOUN
taxlaw-2795	531	28	.	.	PUNCT
taxlaw-2795	532	1	the	the	DET
taxlaw-2795	532	2	strongest	strong	ADJ
taxlaw-2795	532	3	way	way	NOUN
taxlaw-2795	532	4	of	of	ADP
taxlaw-2795	532	5	putting	put	VERB
taxlaw-2795	532	6	this	this	PRON
taxlaw-2795	532	7	is	be	AUX
taxlaw-2795	532	8	to	to	PART
taxlaw-2795	532	9	say	say	VERB
taxlaw-2795	532	10	that	that	SCONJ
taxlaw-2795	532	11	if	if	SCONJ
taxlaw-2795	532	12	a	a	DET
taxlaw-2795	532	13	law	law	NOUN
taxlaw-2795	532	14	is	be	AUX
taxlaw-2795	532	15	retroactive	retroactive	ADJ
taxlaw-2795	532	16	,	,	PUNCT
taxlaw-2795	532	17	it	it	PRON
taxlaw-2795	532	18	logically	logically	ADV
taxlaw-2795	532	19	can	can	AUX
taxlaw-2795	532	20	not	not	PART
taxlaw-2795	532	21	guide	guide	VERB
taxlaw-2795	532	22	behavior	behavior	NOUN
taxlaw-2795	532	23	with	with	ADP
taxlaw-2795	532	24	respect	respect	NOUN
taxlaw-2795	532	25	to	to	ADP
taxlaw-2795	532	26	the	the	DET
taxlaw-2795	532	27	act	act	NOUN
taxlaw-2795	532	28	whose	whose	DET
taxlaw-2795	532	29	legal	legal	ADJ
taxlaw-2795	532	30	status	status	NOUN
taxlaw-2795	532	31	is	be	AUX
taxlaw-2795	532	32	altered	alter	VERB
taxlaw-2795	532	33	.	.	PUNCT
taxlaw-2795	532	34	”	"	PUNCT
taxlaw-2795	532	35	)	)	PUNCT
taxlaw-2795	532	36	.	.	PUNCT
taxlaw-2795	533	1	94	94	X
taxlaw-2795	533	2	.	.	PUNCT
taxlaw-2795	534	1	it	it	PRON
taxlaw-2795	534	2	should	should	AUX
taxlaw-2795	534	3	be	be	AUX
taxlaw-2795	534	4	noted	note	VERB
taxlaw-2795	534	5	,	,	PUNCT
taxlaw-2795	534	6	however	however	ADV
taxlaw-2795	534	7	,	,	PUNCT
taxlaw-2795	534	8	that	that	SCONJ
taxlaw-2795	534	9	if	if	SCONJ
taxlaw-2795	534	10	the	the	DET
taxlaw-2795	534	11	law	law	NOUN
taxlaw-2795	534	12	had	have	VERB
taxlaw-2795	534	13	this	this	DET
taxlaw-2795	534	14	character	character	NOUN
taxlaw-2795	534	15	,	,	PUNCT
taxlaw-2795	534	16	it	it	PRON
taxlaw-2795	534	17	is	be	AUX
taxlaw-2795	534	18	still	still	ADV
taxlaw-2795	534	19	not	not	PART
taxlaw-2795	534	20	clear	clear	ADJ
taxlaw-2795	534	21	that	that	SCONJ
taxlaw-2795	534	22	any	any	DET
taxlaw-2795	534	23	incentive	incentive	NOUN
taxlaw-2795	534	24	problem	problem	NOUN
taxlaw-2795	534	25	would	would	AUX
taxlaw-2795	534	26	exist	exist	VERB
taxlaw-2795	534	27	.	.	PUNCT
taxlaw-2795	535	1	if	if	SCONJ
taxlaw-2795	535	2	government	government	NOUN
taxlaw-2795	535	3	’s	’s	PART
taxlaw-2795	535	4	authority	authority	NOUN
taxlaw-2795	535	5	is	be	AUX
taxlaw-2795	535	6	predicated	predicate	VERB
taxlaw-2795	535	7	on	on	ADP
taxlaw-2795	535	8	its	its	PRON
taxlaw-2795	535	9	2010	2010	NUM
taxlaw-2795	535	10	]	]	X
taxlaw-2795	535	11	legal	legal	ADJ
taxlaw-2795	535	12	tra'sitio	tra'sitio	NOUN
taxlaw-2795	535	13	's	's	PART
taxlaw-2795	535	14	151	151	NUM
taxlaw-2795	535	15	but	but	CCONJ
taxlaw-2795	535	16	where	where	SCONJ
taxlaw-2795	535	17	law	law	NOUN
taxlaw-2795	535	18	is	be	AUX
taxlaw-2795	535	19	a	a	DET
taxlaw-2795	535	20	means	means	NOUN
taxlaw-2795	535	21	of	of	ADP
taxlaw-2795	535	22	government	government	NOUN
taxlaw-2795	535	23	by	by	ADP
taxlaw-2795	535	24	consent	consent	NOUN
taxlaw-2795	535	25	,	,	PUNCT
taxlaw-2795	535	26	the	the	DET
taxlaw-2795	535	27	strict	strict	ADJ
taxlaw-2795	535	28	separation	separation	NOUN
taxlaw-2795	535	29	between	between	ADP
taxlaw-2795	535	30	the	the	DET
taxlaw-2795	535	31	law	law	NOUN
taxlaw-2795	535	32	-	-	PUNCT
taxlaw-2795	535	33	giver	giver	NOUN
taxlaw-2795	535	34	and	and	CCONJ
taxlaw-2795	535	35	the	the	DET
taxlaw-2795	535	36	persons	person	NOUN
taxlaw-2795	535	37	subject	subject	ADJ
taxlaw-2795	535	38	to	to	ADP
taxlaw-2795	535	39	law	law	NOUN
taxlaw-2795	535	40	does	do	AUX
taxlaw-2795	535	41	not	not	PART
taxlaw-2795	535	42	hold	hold	VERB
taxlaw-2795	535	43	,	,	PUNCT
taxlaw-2795	535	44	and	and	CCONJ
taxlaw-2795	535	45	the	the	DET
taxlaw-2795	535	46	idea	idea	NOUN
taxlaw-2795	535	47	that	that	SCONJ
taxlaw-2795	535	48	laws	law	NOUN
taxlaw-2795	535	49	need	need	AUX
taxlaw-2795	535	50	not	not	PART
taxlaw-2795	535	51	be	be	AUX
taxlaw-2795	535	52	guides	guide	NOUN
taxlaw-2795	535	53	to	to	PART
taxlaw-2795	535	54	conduct	conduct	VERB
taxlaw-2795	535	55	,	,	PUNCT
taxlaw-2795	535	56	which	which	PRON
taxlaw-2795	535	57	,	,	PUNCT
taxlaw-2795	535	58	in	in	ADP
taxlaw-2795	535	59	a	a	DET
taxlaw-2795	535	60	certain	certain	ADJ
taxlaw-2795	535	61	sense	sense	NOUN
taxlaw-2795	535	62	,	,	PUNCT
taxlaw-2795	535	63	investors	investor	NOUN
taxlaw-2795	535	64	apply	apply	VERB
taxlaw-2795	535	65	to	to	ADP
taxlaw-2795	535	66	themselves	themselves	PRON
taxlaw-2795	535	67	,	,	PUNCT
taxlaw-2795	535	68	gives	give	VERB
taxlaw-2795	535	69	way	way	NOUN
taxlaw-2795	535	70	.	.	PUNCT
taxlaw-2795	536	1	if	if	SCONJ
taxlaw-2795	536	2	law	law	NOUN
taxlaw-2795	536	3	is	be	AUX
taxlaw-2795	536	4	law	law	NOUN
taxlaw-2795	536	5	because	because	SCONJ
taxlaw-2795	536	6	it	it	PRON
taxlaw-2795	536	7	is	be	AUX
taxlaw-2795	536	8	consented	consent	VERB
taxlaw-2795	536	9	to	to	PART
taxlaw-2795	536	10	,	,	PUNCT
taxlaw-2795	536	11	then	then	ADV
taxlaw-2795	536	12	a	a	DET
taxlaw-2795	536	13	transition	transition	NOUN
taxlaw-2795	536	14	norm	norm	NOUN
taxlaw-2795	536	15	that	that	PRON
taxlaw-2795	536	16	vitiates	vitiate	VERB
taxlaw-2795	536	17	consent	consent	NOUN
taxlaw-2795	536	18	vitiates	vitiate	VERB
taxlaw-2795	536	19	law	law	NOUN
taxlaw-2795	536	20	.	.	PUNCT
taxlaw-2795	537	1	2	2	X
taxlaw-2795	537	2	.	.	X
taxlaw-2795	537	3	announcement	announcement	NOUN
taxlaw-2795	537	4	date	date	NOUN
taxlaw-2795	537	5	relief	relief	NOUN
taxlaw-2795	537	6	—	—	PUNCT
taxlaw-2795	537	7	new	new	ADJ
taxlaw-2795	537	8	interpretations	interpretation	NOUN
taxlaw-2795	537	9	as	as	ADP
taxlaw-2795	537	10	new	new	ADJ
taxlaw-2795	537	11	law	law	NOUN
taxlaw-2795	537	12	if	if	SCONJ
taxlaw-2795	537	13	the	the	DET
taxlaw-2795	537	14	hypothetical	hypothetical	ADJ
taxlaw-2795	537	15	extension	extension	NOUN
taxlaw-2795	537	16	of	of	ADP
taxlaw-2795	537	17	the	the	DET
taxlaw-2795	537	18	rule	rule	NOUN
taxlaw-2795	537	19	for	for	ADP
taxlaw-2795	537	20	judicial	judicial	ADJ
taxlaw-2795	537	21	interpretations	interpretation	NOUN
taxlaw-2795	537	22	to	to	ADP
taxlaw-2795	537	23	positive	positive	ADJ
taxlaw-2795	537	24	enactments	enactment	NOUN
taxlaw-2795	537	25	illustrates	illustrate	VERB
taxlaw-2795	537	26	the	the	DET
taxlaw-2795	537	27	failure	failure	NOUN
taxlaw-2795	537	28	of	of	ADP
taxlaw-2795	537	29	the	the	DET
taxlaw-2795	537	30	new	new	ADJ
taxlaw-2795	537	31	view	view	NOUN
taxlaw-2795	537	32	to	to	PART
taxlaw-2795	537	33	appreciate	appreciate	VERB
taxlaw-2795	537	34	the	the	DET
taxlaw-2795	537	35	limitations	limitation	NOUN
taxlaw-2795	537	36	that	that	PRON
taxlaw-2795	537	37	apply	apply	VERB
taxlaw-2795	537	38	to	to	ADP
taxlaw-2795	537	39	the	the	DET
taxlaw-2795	537	40	choice	choice	NOUN
taxlaw-2795	537	41	of	of	ADP
taxlaw-2795	537	42	transition	transition	NOUN
taxlaw-2795	537	43	norms	norm	NOUN
taxlaw-2795	537	44	,	,	PUNCT
taxlaw-2795	537	45	the	the	DET
taxlaw-2795	537	46	inflexibility	inflexibility	NOUN
taxlaw-2795	537	47	of	of	ADP
taxlaw-2795	537	48	the	the	DET
taxlaw-2795	537	49	new	new	ADJ
taxlaw-2795	537	50	view	view	NOUN
taxlaw-2795	537	51	emerges	emerge	VERB
taxlaw-2795	537	52	upon	upon	SCONJ
taxlaw-2795	537	53	consideration	consideration	NOUN
taxlaw-2795	537	54	of	of	ADP
taxlaw-2795	537	55	the	the	DET
taxlaw-2795	537	56	converse	converse	NOUN
taxlaw-2795	537	57	case	case	NOUN
taxlaw-2795	537	58	:	:	PUNCT
taxlaw-2795	537	59	extension	extension	NOUN
taxlaw-2795	537	60	of	of	ADP
taxlaw-2795	537	61	the	the	DET
taxlaw-2795	537	62	default	default	NOUN
taxlaw-2795	537	63	norm	norm	NOUN
taxlaw-2795	537	64	of	of	ADP
taxlaw-2795	537	65	nominal	nominal	ADJ
taxlaw-2795	537	66	prospectivity	prospectivity	NOUN
taxlaw-2795	537	67	to	to	ADP
taxlaw-2795	537	68	judicial	judicial	ADJ
taxlaw-2795	537	69	decisions	decision	NOUN
taxlaw-2795	537	70	that	that	PRON
taxlaw-2795	537	71	announce	announce	VERB
taxlaw-2795	537	72	new	new	ADJ
taxlaw-2795	537	73	interpretations	interpretation	NOUN
taxlaw-2795	537	74	of	of	ADP
taxlaw-2795	537	75	existing	exist	VERB
taxlaw-2795	537	76	rules.95	rules.95	NOUN
taxlaw-2795	537	77	the	the	DET
taxlaw-2795	537	78	difficulty	difficulty	NOUN
taxlaw-2795	537	79	here	here	ADV
taxlaw-2795	537	80	is	be	AUX
taxlaw-2795	537	81	that	that	SCONJ
taxlaw-2795	537	82	it	it	PRON
taxlaw-2795	537	83	becomes	become	VERB
taxlaw-2795	537	84	impossible	impossible	ADJ
taxlaw-2795	537	85	under	under	ADP
taxlaw-2795	537	86	the	the	DET
taxlaw-2795	537	87	new	new	ADJ
taxlaw-2795	537	88	view	view	NOUN
taxlaw-2795	537	89	to	to	PART
taxlaw-2795	537	90	make	make	VERB
taxlaw-2795	537	91	out	out	ADP
taxlaw-2795	537	92	a	a	DET
taxlaw-2795	537	93	reason	reason	NOUN
taxlaw-2795	537	94	for	for	ADP
taxlaw-2795	537	95	differing	differ	VERB
taxlaw-2795	537	96	transition	transition	NOUN
taxlaw-2795	537	97	norms	norm	NOUN
taxlaw-2795	537	98	corresponding	correspond	VERB
taxlaw-2795	537	99	to	to	ADP
taxlaw-2795	537	100	differing	differ	VERB
taxlaw-2795	537	101	methods	method	NOUN
taxlaw-2795	537	102	of	of	ADP
taxlaw-2795	537	103	propounding	propound	VERB
taxlaw-2795	537	104	new	new	ADJ
taxlaw-2795	537	105	rules	rule	NOUN
taxlaw-2795	537	106	,	,	PUNCT
taxlaw-2795	537	107	because	because	SCONJ
taxlaw-2795	537	108	,	,	PUNCT
taxlaw-2795	537	109	as	as	SCONJ
taxlaw-2795	537	110	previously	previously	ADV
taxlaw-2795	537	111	discussed	discuss	VERB
taxlaw-2795	537	112	,	,	PUNCT
taxlaw-2795	537	113	the	the	DET
taxlaw-2795	537	114	method	method	NOUN
taxlaw-2795	537	115	by	by	ADP
taxlaw-2795	537	116	which	which	PRON
taxlaw-2795	537	117	the	the	DET
taxlaw-2795	537	118	government	government	NOUN
taxlaw-2795	537	119	adopts	adopt	VERB
taxlaw-2795	537	120	a	a	DET
taxlaw-2795	537	121	new	new	ADJ
taxlaw-2795	537	122	rule	rule	NOUN
taxlaw-2795	537	123	is	be	AUX
taxlaw-2795	537	124	considered	consider	VERB
taxlaw-2795	537	125	to	to	PART
taxlaw-2795	537	126	be	be	AUX
taxlaw-2795	537	127	a	a	DET
taxlaw-2795	537	128	formal	formal	ADJ
taxlaw-2795	537	129	or	or	CCONJ
taxlaw-2795	537	130	arbitrary	arbitrary	ADJ
taxlaw-2795	537	131	feature	feature	NOUN
taxlaw-2795	537	132	of	of	ADP
taxlaw-2795	537	133	the	the	DET
taxlaw-2795	537	134	rule	rule	NOUN
taxlaw-2795	537	135	.	.	PUNCT
taxlaw-2795	538	1	in	in	ADP
taxlaw-2795	538	2	conventional	conventional	ADJ
taxlaw-2795	538	3	or	or	CCONJ
taxlaw-2795	538	4	“	"	PUNCT
taxlaw-2795	538	5	old	old	ADJ
taxlaw-2795	538	6	view	view	NOUN
taxlaw-2795	538	7	”	"	PUNCT
taxlaw-2795	538	8	terms	term	NOUN
taxlaw-2795	538	9	,	,	PUNCT
taxlaw-2795	538	10	the	the	DET
taxlaw-2795	538	11	basis	basis	NOUN
taxlaw-2795	538	12	for	for	ADP
taxlaw-2795	538	13	retroactivity	retroactivity	NOUN
taxlaw-2795	538	14	of	of	ADP
taxlaw-2795	538	15	judicial	judicial	ADJ
taxlaw-2795	538	16	relief	relief	NOUN
taxlaw-2795	538	17	is	be	AUX
taxlaw-2795	538	18	,	,	PUNCT
taxlaw-2795	538	19	of	of	ADP
taxlaw-2795	538	20	course	course	NOUN
taxlaw-2795	538	21	,	,	PUNCT
taxlaw-2795	538	22	that	that	SCONJ
taxlaw-2795	538	23	the	the	DET
taxlaw-2795	538	24	pronouncement	pronouncement	NOUN
taxlaw-2795	538	25	of	of	ADP
taxlaw-2795	538	26	a	a	DET
taxlaw-2795	538	27	new	new	ADJ
taxlaw-2795	538	28	interpretation	interpretation	NOUN
taxlaw-2795	538	29	merely	merely	ADV
taxlaw-2795	538	30	states	state	VERB
taxlaw-2795	538	31	what	what	PRON
taxlaw-2795	538	32	the	the	DET
taxlaw-2795	538	33	law	law	NOUN
taxlaw-2795	538	34	already	already	ADV
taxlaw-2795	538	35	was	be	AUX
taxlaw-2795	538	36	,	,	PUNCT
taxlaw-2795	538	37	or	or	CCONJ
taxlaw-2795	538	38	perhaps	perhaps	ADV
taxlaw-2795	538	39	more	more	ADV
taxlaw-2795	538	40	realistically	realistically	ADV
taxlaw-2795	538	41	states	state	VERB
taxlaw-2795	538	42	the	the	DET
taxlaw-2795	538	43	“	"	PUNCT
taxlaw-2795	538	44	best	good	ADJ
taxlaw-2795	538	45	”	"	PUNCT
taxlaw-2795	538	46	or	or	CCONJ
taxlaw-2795	538	47	“	"	PUNCT
taxlaw-2795	538	48	appropriate	appropriate	ADJ
taxlaw-2795	538	49	”	"	PUNCT
taxlaw-2795	538	50	interpretation	interpretation	NOUN
taxlaw-2795	538	51	among	among	ADP
taxlaw-2795	538	52	a	a	DET
taxlaw-2795	538	53	small	small	ADJ
taxlaw-2795	538	54	number	number	NOUN
taxlaw-2795	538	55	of	of	ADP
taxlaw-2795	538	56	candidates.96	candidates.96	PROPN
taxlaw-2795	538	57	to	to	PART
taxlaw-2795	538	58	be	be	AUX
taxlaw-2795	538	59	sure	sure	ADJ
taxlaw-2795	538	60	,	,	PUNCT
taxlaw-2795	538	61	in	in	ADP
taxlaw-2795	538	62	some	some	DET
taxlaw-2795	538	63	circumstances	circumstance	NOUN
taxlaw-2795	538	64	that	that	PRON
taxlaw-2795	538	65	notion	notion	NOUN
taxlaw-2795	538	66	is	be	AUX
taxlaw-2795	538	67	a	a	DET
taxlaw-2795	538	68	fiction,97	fiction,97	NOUN
taxlaw-2795	538	69	but	but	CCONJ
taxlaw-2795	538	70	the	the	DET
taxlaw-2795	538	71	norm	norm	NOUN
taxlaw-2795	538	72	,	,	PUNCT
taxlaw-2795	538	73	and	and	CCONJ
taxlaw-2795	538	74	certainly	certainly	ADV
taxlaw-2795	538	75	the	the	DET
taxlaw-2795	538	76	justification	justification	NOUN
taxlaw-2795	538	77	commonly	commonly	ADV
taxlaw-2795	538	78	offered	offer	VERB
taxlaw-2795	538	79	for	for	ADP
taxlaw-2795	538	80	the	the	DET
taxlaw-2795	538	81	norm	norm	NOUN
taxlaw-2795	538	82	,	,	PUNCT
taxlaw-2795	538	83	conforms	conform	VERB
taxlaw-2795	538	84	to	to	ADP
taxlaw-2795	538	85	the	the	DET
taxlaw-2795	538	86	idea.98	idea.98	NOUN
taxlaw-2795	538	87	under	under	ADP
taxlaw-2795	538	88	the	the	DET
taxlaw-2795	538	89	new	new	ADJ
taxlaw-2795	538	90	view	view	NOUN
taxlaw-2795	538	91	,	,	PUNCT
taxlaw-2795	538	92	the	the	DET
taxlaw-2795	538	93	rule	rule	NOUN
taxlaw-2795	538	94	for	for	ADP
taxlaw-2795	538	95	judicial	judicial	ADJ
taxlaw-2795	538	96	“	"	PUNCT
taxlaw-2795	538	97	new	new	ADJ
taxlaw-2795	538	98	wisdom	wisdom	NOUN
taxlaw-2795	538	99	,	,	PUNCT
taxlaw-2795	538	100	then	then	ADV
taxlaw-2795	538	101	subjects	subject	NOUN
taxlaw-2795	538	102	should	should	AUX
taxlaw-2795	538	103	simply	simply	ADV
taxlaw-2795	538	104	follow	follow	VERB
taxlaw-2795	538	105	its	its	PRON
taxlaw-2795	538	106	commands	command	NOUN
taxlaw-2795	538	107	.	.	PUNCT
taxlaw-2795	539	1	rapid	rapid	ADJ
taxlaw-2795	539	2	changes	change	NOUN
taxlaw-2795	539	3	in	in	ADP
taxlaw-2795	539	4	the	the	DET
taxlaw-2795	539	5	law	law	NOUN
taxlaw-2795	539	6	would	would	AUX
taxlaw-2795	539	7	not	not	PART
taxlaw-2795	539	8	supply	supply	VERB
taxlaw-2795	539	9	a	a	DET
taxlaw-2795	539	10	basis	basis	NOUN
taxlaw-2795	539	11	for	for	ADP
taxlaw-2795	539	12	reticence	reticence	NOUN
taxlaw-2795	539	13	about	about	ADP
taxlaw-2795	539	14	taking	take	VERB
taxlaw-2795	539	15	advantage	advantage	NOUN
taxlaw-2795	539	16	of	of	ADP
taxlaw-2795	539	17	preferences	preference	NOUN
taxlaw-2795	539	18	,	,	PUNCT
taxlaw-2795	539	19	because	because	SCONJ
taxlaw-2795	539	20	the	the	DET
taxlaw-2795	539	21	changes	change	NOUN
taxlaw-2795	539	22	would	would	AUX
taxlaw-2795	539	23	be	be	AUX
taxlaw-2795	539	24	correct	correct	ADJ
taxlaw-2795	539	25	.	.	PUNCT
taxlaw-2795	540	1	95	95	NUM
taxlaw-2795	540	2	.	.	PUNCT
taxlaw-2795	541	1	for	for	ADP
taxlaw-2795	541	2	purposes	purpose	NOUN
taxlaw-2795	541	3	of	of	ADP
taxlaw-2795	541	4	the	the	DET
taxlaw-2795	541	5	discussion	discussion	NOUN
taxlaw-2795	541	6	,	,	PUNCT
taxlaw-2795	541	7	i	i	PRON
taxlaw-2795	541	8	assume	assume	VERB
taxlaw-2795	541	9	that	that	SCONJ
taxlaw-2795	541	10	parties	party	NOUN
taxlaw-2795	541	11	would	would	AUX
taxlaw-2795	541	12	continue	continue	VERB
taxlaw-2795	541	13	to	to	PART
taxlaw-2795	541	14	have	have	VERB
taxlaw-2795	541	15	an	an	DET
taxlaw-2795	541	16	incentive	incentive	NOUN
taxlaw-2795	541	17	to	to	PART
taxlaw-2795	541	18	bring	bring	VERB
taxlaw-2795	541	19	suit	suit	NOUN
taxlaw-2795	541	20	even	even	ADV
taxlaw-2795	541	21	where	where	SCONJ
taxlaw-2795	541	22	relief	relief	NOUN
taxlaw-2795	541	23	depended	depend	VERB
taxlaw-2795	541	24	upon	upon	SCONJ
taxlaw-2795	541	25	adoption	adoption	NOUN
taxlaw-2795	541	26	of	of	ADP
taxlaw-2795	541	27	a	a	DET
taxlaw-2795	541	28	novel	novel	NOUN
taxlaw-2795	541	29	and	and	CCONJ
taxlaw-2795	541	30	therefore	therefore	ADV
taxlaw-2795	541	31	nominally	nominally	ADV
taxlaw-2795	541	32	prospective	prospective	ADJ
taxlaw-2795	541	33	interpretation	interpretation	NOUN
taxlaw-2795	541	34	of	of	ADP
taxlaw-2795	541	35	existing	exist	VERB
taxlaw-2795	541	36	law	law	NOUN
taxlaw-2795	541	37	,	,	PUNCT
taxlaw-2795	541	38	since	since	SCONJ
taxlaw-2795	541	39	the	the	DET
taxlaw-2795	541	40	question	question	NOUN
taxlaw-2795	541	41	here	here	ADV
taxlaw-2795	541	42	relates	relate	VERB
taxlaw-2795	541	43	to	to	ADP
taxlaw-2795	541	44	the	the	DET
taxlaw-2795	541	45	different	different	ADJ
taxlaw-2795	541	46	matter	matter	NOUN
taxlaw-2795	541	47	of	of	ADP
taxlaw-2795	541	48	the	the	DET
taxlaw-2795	541	49	larger	large	ADJ
taxlaw-2795	541	50	consequences	consequence	NOUN
taxlaw-2795	541	51	of	of	ADP
taxlaw-2795	541	52	a	a	DET
taxlaw-2795	541	53	prospectivity	prospectivity	NOUN
taxlaw-2795	541	54	norm	norm	NOUN
taxlaw-2795	541	55	.	.	PUNCT
taxlaw-2795	542	1	the	the	DET
taxlaw-2795	542	2	principle	principle	NOUN
taxlaw-2795	542	3	could	could	AUX
taxlaw-2795	542	4	be	be	AUX
taxlaw-2795	542	5	implemented	implement	VERB
taxlaw-2795	542	6	by	by	ADP
taxlaw-2795	542	7	providing	provide	VERB
taxlaw-2795	542	8	for	for	ADP
taxlaw-2795	542	9	a	a	DET
taxlaw-2795	542	10	government	government	NOUN
taxlaw-2795	542	11	payment	payment	NOUN
taxlaw-2795	542	12	to	to	ADP
taxlaw-2795	542	13	the	the	DET
taxlaw-2795	542	14	aggrieved	aggrieved	ADJ
taxlaw-2795	542	15	party	party	NOUN
taxlaw-2795	542	16	where	where	SCONJ
taxlaw-2795	542	17	the	the	DET
taxlaw-2795	542	18	court	court	NOUN
taxlaw-2795	542	19	found	find	VERB
taxlaw-2795	542	20	for	for	ADP
taxlaw-2795	542	21	the	the	DET
taxlaw-2795	542	22	plaintiff	plaintiff	NOUN
taxlaw-2795	542	23	on	on	ADP
taxlaw-2795	542	24	the	the	DET
taxlaw-2795	542	25	basis	basis	NOUN
taxlaw-2795	542	26	of	of	ADP
taxlaw-2795	542	27	a	a	DET
taxlaw-2795	542	28	novel	novel	ADJ
taxlaw-2795	542	29	interpretation	interpretation	NOUN
taxlaw-2795	542	30	of	of	ADP
taxlaw-2795	542	31	the	the	DET
taxlaw-2795	542	32	law	law	NOUN
taxlaw-2795	542	33	.	.	PUNCT
taxlaw-2795	543	1	96	96	X
taxlaw-2795	543	2	.	.	PUNCT
taxlaw-2795	544	1	see	see	VERB
taxlaw-2795	544	2	munzer	munzer	NOUN
taxlaw-2795	544	3	,	,	PUNCT
taxlaw-2795	544	4	supra	supra	PROPN
taxlaw-2795	544	5	note	note	NOUN
taxlaw-2795	544	6	59	59	NUM
taxlaw-2795	544	7	,	,	PUNCT
taxlaw-2795	544	8	at	at	ADP
taxlaw-2795	544	9	374–75	374–75	NOUN
taxlaw-2795	544	10	;	;	PUNCT
taxlaw-2795	544	11	shaviro	shaviro	NOUN
taxlaw-2795	544	12	,	,	PUNCT
taxlaw-2795	544	13	supra	supra	PROPN
taxlaw-2795	544	14	note	note	NOUN
taxlaw-2795	544	15	1	1	NUM
taxlaw-2795	544	16	,	,	PUNCT
taxlaw-2795	544	17	at	at	ADP
taxlaw-2795	544	18	112	112	NUM
taxlaw-2795	544	19	.	.	PUNCT
taxlaw-2795	545	1	97	97	NUM
taxlaw-2795	545	2	.	.	PUNCT
taxlaw-2795	546	1	a	a	DET
taxlaw-2795	546	2	salient	salient	ADJ
taxlaw-2795	546	3	example	example	NOUN
taxlaw-2795	546	4	is	be	AUX
taxlaw-2795	546	5	the	the	DET
taxlaw-2795	546	6	california	california	PROPN
taxlaw-2795	546	7	supreme	supreme	PROPN
taxlaw-2795	546	8	court	court	PROPN
taxlaw-2795	546	9	’s	’s	PART
taxlaw-2795	546	10	adoption	adoption	NOUN
taxlaw-2795	546	11	of	of	ADP
taxlaw-2795	546	12	a	a	DET
taxlaw-2795	546	13	strict	strict	ADJ
taxlaw-2795	546	14	liability	liability	NOUN
taxlaw-2795	546	15	standard	standard	NOUN
taxlaw-2795	546	16	for	for	ADP
taxlaw-2795	546	17	product	product	NOUN
taxlaw-2795	546	18	defects	defect	NOUN
taxlaw-2795	546	19	.	.	PUNCT
taxlaw-2795	547	1	greenman	greenman	NOUN
taxlaw-2795	547	2	v.	v.	ADP
taxlaw-2795	547	3	yuba	yuba	PROPN
taxlaw-2795	547	4	power	power	NOUN
taxlaw-2795	547	5	prods	prod	VERB
taxlaw-2795	547	6	.	.	PUNCT
taxlaw-2795	547	7	,	,	PUNCT
taxlaw-2795	547	8	inc	inc	PROPN
taxlaw-2795	547	9	.	.	PROPN
taxlaw-2795	547	10	,	,	PUNCT
taxlaw-2795	547	11	59	59	NUM
taxlaw-2795	547	12	cal	cal	NOUN
taxlaw-2795	547	13	.	.	PUNCT
taxlaw-2795	548	1	2d	2d	NOUN
taxlaw-2795	548	2	57	57	NUM
taxlaw-2795	548	3	(	(	PUNCT
taxlaw-2795	548	4	1963	1963	NUM
taxlaw-2795	548	5	)	)	PUNCT
taxlaw-2795	548	6	.	.	PUNCT
taxlaw-2795	549	1	98	98	NUM
taxlaw-2795	549	2	.	.	PUNCT
taxlaw-2795	550	1	see	see	VERB
taxlaw-2795	550	2	shaviro	shaviro	NOUN
taxlaw-2795	550	3	,	,	PUNCT
taxlaw-2795	550	4	supra	supra	PROPN
taxlaw-2795	550	5	note	note	NOUN
taxlaw-2795	550	6	1	1	NUM
taxlaw-2795	550	7	,	,	PUNCT
taxlaw-2795	550	8	at	at	ADP
taxlaw-2795	550	9	112	112	NUM
taxlaw-2795	550	10	(	(	PUNCT
taxlaw-2795	550	11	“	"	PUNCT
taxlaw-2795	550	12	to	to	ADP
taxlaw-2795	550	13	some	some	DET
taxlaw-2795	550	14	extent	extent	NOUN
taxlaw-2795	550	15	,	,	PUNCT
taxlaw-2795	550	16	the	the	DET
taxlaw-2795	550	17	nominally	nominally	ADV
taxlaw-2795	550	18	retroactive	retroactive	ADJ
taxlaw-2795	550	19	application	application	NOUN
taxlaw-2795	550	20	of	of	ADP
taxlaw-2795	550	21	judicial	judicial	ADJ
taxlaw-2795	550	22	decisions	decision	NOUN
taxlaw-2795	550	23	is	be	AUX
taxlaw-2795	550	24	logically	logically	ADV
taxlaw-2795	550	25	inherent	inherent	ADJ
taxlaw-2795	550	26	in	in	ADP
taxlaw-2795	550	27	what	what	PRON
taxlaw-2795	550	28	we	we	PRON
taxlaw-2795	550	29	call	call	VERB
taxlaw-2795	550	30	the	the	DET
taxlaw-2795	550	31	judicial	judicial	ADJ
taxlaw-2795	550	32	function	function	NOUN
taxlaw-2795	550	33	.	.	PUNCT
taxlaw-2795	550	34	”	"	PUNCT
taxlaw-2795	550	35	)	)	PUNCT
taxlaw-2795	550	36	;	;	PUNCT
taxlaw-2795	550	37	see	see	VERB
taxlaw-2795	550	38	also	also	ADV
taxlaw-2795	550	39	,	,	PUNCT
taxlaw-2795	550	40	e.g.	e.g.	ADV
taxlaw-2795	550	41	,	,	PUNCT
taxlaw-2795	550	42	rivers	river	NOUN
taxlaw-2795	550	43	v.	v.	ADP
taxlaw-2795	550	44	roadway	roadway	NOUN
taxlaw-2795	550	45	express	express	ADJ
taxlaw-2795	550	46	,	,	PUNCT
taxlaw-2795	550	47	511	511	NUM
taxlaw-2795	550	48	u.s	u.s	PROPN
taxlaw-2795	550	49	.	.	PROPN
taxlaw-2795	550	50	298	298	NUM
taxlaw-2795	550	51	,	,	PUNCT
taxlaw-2795	550	52	312–13	312–13	NUM
taxlaw-2795	550	53	(	(	PUNCT
taxlaw-2795	550	54	1994	1994	NUM
taxlaw-2795	550	55	)	)	PUNCT
taxlaw-2795	550	56	(	(	PUNCT
taxlaw-2795	550	57	“	"	PUNCT
taxlaw-2795	550	58	it	it	PRON
taxlaw-2795	550	59	is	be	AUX
taxlaw-2795	550	60	this	this	DET
taxlaw-2795	550	61	court	court	NOUN
taxlaw-2795	550	62	's	's	PART
taxlaw-2795	550	63	responsibility	responsibility	NOUN
taxlaw-2795	550	64	to	to	PART
taxlaw-2795	550	65	say	say	VERB
taxlaw-2795	550	66	what	what	PRON
taxlaw-2795	550	67	a	a	DET
taxlaw-2795	550	68	statute	statute	NOUN
taxlaw-2795	550	69	means	mean	VERB
taxlaw-2795	550	70	,	,	PUNCT
taxlaw-2795	550	71	and	and	CCONJ
taxlaw-2795	550	72	once	once	SCONJ
taxlaw-2795	550	73	the	the	DET
taxlaw-2795	550	74	court	court	NOUN
taxlaw-2795	550	75	has	have	AUX
taxlaw-2795	550	76	spoken	speak	VERB
taxlaw-2795	550	77	,	,	PUNCT
taxlaw-2795	550	78	it	it	PRON
taxlaw-2795	550	79	is	be	AUX
taxlaw-2795	550	80	the	the	DET
taxlaw-2795	550	81	duty	duty	NOUN
taxlaw-2795	550	82	of	of	ADP
taxlaw-2795	550	83	other	other	ADJ
taxlaw-2795	550	84	courts	court	NOUN
taxlaw-2795	550	85	to	to	PART
taxlaw-2795	550	86	respect	respect	VERB
taxlaw-2795	550	87	that	that	DET
taxlaw-2795	550	88	understanding	understanding	NOUN
taxlaw-2795	550	89	of	of	ADP
taxlaw-2795	550	90	the	the	DET
taxlaw-2795	550	91	governing	govern	VERB
taxlaw-2795	550	92	rule	rule	NOUN
taxlaw-2795	550	93	of	of	ADP
taxlaw-2795	550	94	law	law	NOUN
taxlaw-2795	550	95	.	.	PUNCT
taxlaw-2795	551	1	a	a	DET
taxlaw-2795	551	2	judicial	judicial	ADJ
taxlaw-2795	551	3	construction	construction	NOUN
taxlaw-2795	551	4	of	of	ADP
taxlaw-2795	551	5	a	a	DET
taxlaw-2795	551	6	statute	statute	NOUN
taxlaw-2795	551	7	is	be	AUX
taxlaw-2795	551	8	an	an	DET
taxlaw-2795	551	9	authoritative	authoritative	ADJ
taxlaw-2795	551	10	statement	statement	NOUN
taxlaw-2795	551	11	of	of	ADP
taxlaw-2795	551	12	what	what	PRON
taxlaw-2795	551	13	the	the	DET
taxlaw-2795	551	14	statute	statute	NOUN
taxlaw-2795	551	15	meant	mean	VERB
taxlaw-2795	551	16	before	before	ADP
taxlaw-2795	551	17	as	as	ADV
taxlaw-2795	551	18	well	well	ADV
taxlaw-2795	551	19	152	152	NUM
taxlaw-2795	551	20	columbia	columbia	PROPN
taxlaw-2795	551	21	jour'al	jour'al	PROPN
taxlaw-2795	551	22	of	of	ADP
taxlaw-2795	551	23	tax	tax	NOUN
taxlaw-2795	551	24	law	law	NOUN
taxlaw-2795	551	25	[	[	X
taxlaw-2795	551	26	vol	vol	NOUN
taxlaw-2795	551	27	.	.	PUNCT
taxlaw-2795	552	1	1:120	1:120	NUM
taxlaw-2795	552	2	rules	rule	NOUN
taxlaw-2795	552	3	”	"	PUNCT
taxlaw-2795	552	4	therefore	therefore	ADV
taxlaw-2795	552	5	presents	present	VERB
taxlaw-2795	552	6	a	a	DET
taxlaw-2795	552	7	puzzle	puzzle	NOUN
taxlaw-2795	552	8	:	:	PUNCT
taxlaw-2795	552	9	why	why	SCONJ
taxlaw-2795	552	10	have	have	VERB
taxlaw-2795	552	11	retroactivity	retroactivity	NOUN
taxlaw-2795	552	12	for	for	ADP
taxlaw-2795	552	13	these	these	DET
taxlaw-2795	552	14	rules	rule	NOUN
taxlaw-2795	552	15	if	if	SCONJ
taxlaw-2795	552	16	a	a	DET
taxlaw-2795	552	17	norm	norm	NOUN
taxlaw-2795	552	18	of	of	ADP
taxlaw-2795	552	19	nominal	nominal	ADJ
taxlaw-2795	552	20	prospectivity	prospectivity	NOUN
taxlaw-2795	552	21	should	should	AUX
taxlaw-2795	552	22	operate	operate	VERB
taxlaw-2795	552	23	for	for	ADP
taxlaw-2795	552	24	positive	positive	ADJ
taxlaw-2795	552	25	law	law	NOUN
taxlaw-2795	552	26	?	?	PUNCT
taxlaw-2795	553	1	if	if	SCONJ
taxlaw-2795	553	2	the	the	DET
taxlaw-2795	553	3	same	same	ADJ
taxlaw-2795	553	4	general	general	ADJ
taxlaw-2795	553	5	considerations	consideration	NOUN
taxlaw-2795	553	6	apply	apply	VERB
taxlaw-2795	553	7	regardless	regardless	ADV
taxlaw-2795	553	8	of	of	ADP
taxlaw-2795	553	9	the	the	DET
taxlaw-2795	553	10	form	form	NOUN
taxlaw-2795	553	11	in	in	ADP
taxlaw-2795	553	12	which	which	PRON
taxlaw-2795	553	13	a	a	DET
taxlaw-2795	553	14	legal	legal	ADJ
taxlaw-2795	553	15	transition	transition	NOUN
taxlaw-2795	553	16	occurs	occur	VERB
taxlaw-2795	553	17	,	,	PUNCT
taxlaw-2795	553	18	it	it	PRON
taxlaw-2795	553	19	becomes	become	VERB
taxlaw-2795	553	20	difficult	difficult	ADJ
taxlaw-2795	553	21	to	to	PART
taxlaw-2795	553	22	explain	explain	VERB
taxlaw-2795	553	23	different	different	ADJ
taxlaw-2795	553	24	defaults	default	NOUN
taxlaw-2795	553	25	for	for	ADP
taxlaw-2795	553	26	different	different	ADJ
taxlaw-2795	553	27	types	type	NOUN
taxlaw-2795	553	28	of	of	ADP
taxlaw-2795	553	29	government	government	NOUN
taxlaw-2795	553	30	action	action	NOUN
taxlaw-2795	553	31	.	.	PUNCT
taxlaw-2795	554	1	while	while	SCONJ
taxlaw-2795	554	2	some	some	DET
taxlaw-2795	554	3	new	new	ADJ
taxlaw-2795	554	4	view	view	NOUN
taxlaw-2795	554	5	scholars	scholar	NOUN
taxlaw-2795	554	6	have	have	AUX
taxlaw-2795	554	7	noted	note	VERB
taxlaw-2795	554	8	that	that	SCONJ
taxlaw-2795	554	9	different	different	ADJ
taxlaw-2795	554	10	norms	norm	NOUN
taxlaw-2795	554	11	for	for	ADP
taxlaw-2795	554	12	different	different	ADJ
taxlaw-2795	554	13	types	type	NOUN
taxlaw-2795	554	14	of	of	ADP
taxlaw-2795	554	15	cases	case	NOUN
taxlaw-2795	554	16	may	may	AUX
taxlaw-2795	554	17	be	be	AUX
taxlaw-2795	554	18	appropriate	appropriate	ADJ
taxlaw-2795	554	19	,	,	PUNCT
taxlaw-2795	554	20	they	they	PRON
taxlaw-2795	554	21	have	have	AUX
taxlaw-2795	554	22	generally	generally	ADV
taxlaw-2795	554	23	defended	defend	VERB
taxlaw-2795	554	24	the	the	DET
taxlaw-2795	554	25	idea	idea	NOUN
taxlaw-2795	554	26	with	with	ADP
taxlaw-2795	554	27	reference	reference	NOUN
taxlaw-2795	554	28	to	to	ADP
taxlaw-2795	554	29	the	the	DET
taxlaw-2795	554	30	substance	substance	NOUN
taxlaw-2795	554	31	of	of	ADP
taxlaw-2795	554	32	the	the	DET
taxlaw-2795	554	33	underlying	underlie	VERB
taxlaw-2795	554	34	rule	rule	NOUN
taxlaw-2795	554	35	,	,	PUNCT
taxlaw-2795	554	36	not	not	PART
taxlaw-2795	554	37	the	the	DET
taxlaw-2795	554	38	form	form	NOUN
taxlaw-2795	554	39	in	in	ADP
taxlaw-2795	554	40	which	which	PRON
taxlaw-2795	554	41	the	the	DET
taxlaw-2795	554	42	new	new	ADJ
taxlaw-2795	554	43	rule	rule	NOUN
taxlaw-2795	554	44	is	be	AUX
taxlaw-2795	554	45	promulgated	promulgate	VERB
taxlaw-2795	554	46	.	.	PUNCT
taxlaw-2795	555	1	for	for	ADP
taxlaw-2795	555	2	example	example	NOUN
taxlaw-2795	555	3	,	,	PUNCT
taxlaw-2795	555	4	as	as	SCONJ
taxlaw-2795	555	5	previously	previously	ADV
taxlaw-2795	555	6	mentioned	mention	VERB
taxlaw-2795	555	7	,	,	PUNCT
taxlaw-2795	555	8	kaplow	kaplow	NOUN
taxlaw-2795	555	9	supports	support	VERB
taxlaw-2795	555	10	a	a	DET
taxlaw-2795	555	11	norm	norm	NOUN
taxlaw-2795	555	12	of	of	ADP
taxlaw-2795	555	13	nominal	nominal	ADJ
taxlaw-2795	555	14	prospectivity	prospectivity	NOUN
taxlaw-2795	555	15	without	without	ADP
taxlaw-2795	555	16	transition	transition	NOUN
taxlaw-2795	555	17	relief	relief	NOUN
taxlaw-2795	555	18	for	for	ADP
taxlaw-2795	555	19	transitions	transition	NOUN
taxlaw-2795	555	20	that	that	PRON
taxlaw-2795	555	21	respond	respond	VERB
taxlaw-2795	555	22	to	to	ADP
taxlaw-2795	555	23	changed	change	VERB
taxlaw-2795	555	24	circumstances	circumstance	NOUN
taxlaw-2795	555	25	,	,	PUNCT
taxlaw-2795	555	26	but	but	CCONJ
taxlaw-2795	555	27	he	he	PRON
taxlaw-2795	555	28	argues	argue	VERB
taxlaw-2795	555	29	for	for	ADP
taxlaw-2795	555	30	a	a	DET
taxlaw-2795	555	31	norm	norm	NOUN
taxlaw-2795	555	32	of	of	ADP
taxlaw-2795	555	33	retroactive	retroactive	ADJ
taxlaw-2795	555	34	application	application	NOUN
taxlaw-2795	555	35	of	of	ADP
taxlaw-2795	555	36	new	new	ADJ
taxlaw-2795	555	37	rules	rule	NOUN
taxlaw-2795	555	38	“	"	PUNCT
taxlaw-2795	555	39	when	when	SCONJ
taxlaw-2795	555	40	the	the	DET
taxlaw-2795	555	41	justification	justification	NOUN
taxlaw-2795	555	42	for	for	ADP
taxlaw-2795	555	43	a	a	DET
taxlaw-2795	555	44	reform	reform	NOUN
taxlaw-2795	555	45	suggests	suggest	VERB
taxlaw-2795	555	46	that	that	SCONJ
taxlaw-2795	555	47	the	the	DET
taxlaw-2795	555	48	prior	prior	ADJ
taxlaw-2795	555	49	activity	activity	NOUN
taxlaw-2795	555	50	was	be	AUX
taxlaw-2795	555	51	undesirable	undesirable	ADJ
taxlaw-2795	555	52	.	.	PUNCT
taxlaw-2795	556	1	”99	”99	PROPN
taxlaw-2795	556	2	needless	needless	ADJ
taxlaw-2795	556	3	to	to	PART
taxlaw-2795	556	4	say	say	VERB
taxlaw-2795	556	5	,	,	PUNCT
taxlaw-2795	556	6	both	both	CCONJ
taxlaw-2795	556	7	a	a	DET
taxlaw-2795	556	8	court	court	NOUN
taxlaw-2795	556	9	and	and	CCONJ
taxlaw-2795	556	10	a	a	DET
taxlaw-2795	556	11	legislature	legislature	NOUN
taxlaw-2795	556	12	(	(	PUNCT
taxlaw-2795	556	13	as	as	ADV
taxlaw-2795	556	14	well	well	ADV
taxlaw-2795	556	15	as	as	ADP
taxlaw-2795	556	16	an	an	DET
taxlaw-2795	556	17	administrative	administrative	ADJ
taxlaw-2795	556	18	agency	agency	NOUN
taxlaw-2795	556	19	or	or	CCONJ
taxlaw-2795	556	20	any	any	DET
taxlaw-2795	556	21	other	other	ADJ
taxlaw-2795	556	22	policy	policy	NOUN
taxlaw-2795	556	23	-	-	PUNCT
taxlaw-2795	556	24	making	make	VERB
taxlaw-2795	556	25	entity	entity	NOUN
taxlaw-2795	556	26	)	)	PUNCT
taxlaw-2795	556	27	can	can	AUX
taxlaw-2795	556	28	be	be	AUX
taxlaw-2795	556	29	confronted	confront	VERB
taxlaw-2795	556	30	with	with	ADP
taxlaw-2795	556	31	either	either	DET
taxlaw-2795	556	32	type	type	NOUN
taxlaw-2795	556	33	of	of	ADP
taxlaw-2795	556	34	case	case	NOUN
taxlaw-2795	556	35	.	.	PUNCT
taxlaw-2795	557	1	the	the	DET
taxlaw-2795	557	2	case	case	NOUN
taxlaw-2795	557	3	for	for	ADP
taxlaw-2795	557	4	retroactivity	retroactivity	NOUN
taxlaw-2795	557	5	of	of	ADP
taxlaw-2795	557	6	judicial	judicial	ADJ
taxlaw-2795	557	7	interpretation	interpretation	NOUN
taxlaw-2795	557	8	,	,	PUNCT
taxlaw-2795	557	9	however	however	ADV
taxlaw-2795	557	10	,	,	PUNCT
taxlaw-2795	557	11	has	have	VERB
taxlaw-2795	557	12	nothing	nothing	PRON
taxlaw-2795	557	13	to	to	PART
taxlaw-2795	557	14	do	do	VERB
taxlaw-2795	557	15	with	with	ADP
taxlaw-2795	557	16	whether	whether	SCONJ
taxlaw-2795	557	17	the	the	DET
taxlaw-2795	557	18	prior	prior	ADJ
taxlaw-2795	557	19	activity	activity	NOUN
taxlaw-2795	557	20	was	be	AUX
taxlaw-2795	557	21	undesirable	undesirable	ADJ
taxlaw-2795	557	22	.	.	PUNCT
taxlaw-2795	558	1	it	it	PRON
taxlaw-2795	558	2	has	have	VERB
taxlaw-2795	558	3	to	to	PART
taxlaw-2795	558	4	do	do	VERB
taxlaw-2795	558	5	with	with	ADP
taxlaw-2795	558	6	the	the	DET
taxlaw-2795	558	7	fact	fact	NOUN
taxlaw-2795	558	8	that	that	SCONJ
taxlaw-2795	558	9	judicial	judicial	ADJ
taxlaw-2795	558	10	action	action	NOUN
taxlaw-2795	558	11	purports	purport	VERB
taxlaw-2795	558	12	to	to	PART
taxlaw-2795	558	13	be	be	AUX
taxlaw-2795	558	14	a	a	DET
taxlaw-2795	558	15	statement	statement	NOUN
taxlaw-2795	558	16	of	of	ADP
taxlaw-2795	558	17	what	what	PRON
taxlaw-2795	558	18	the	the	DET
taxlaw-2795	558	19	law	law	NOUN
taxlaw-2795	558	20	is	be	AUX
taxlaw-2795	558	21	,	,	PUNCT
taxlaw-2795	558	22	even	even	ADV
taxlaw-2795	558	23	though	though	SCONJ
taxlaw-2795	558	24	on	on	ADP
taxlaw-2795	558	25	occasion	occasion	NOUN
taxlaw-2795	558	26	the	the	DET
taxlaw-2795	558	27	statement	statement	NOUN
taxlaw-2795	558	28	may	may	AUX
taxlaw-2795	558	29	reflect	reflect	VERB
taxlaw-2795	558	30	a	a	DET
taxlaw-2795	558	31	court	court	NOUN
taxlaw-2795	558	32	’s	’s	PART
taxlaw-2795	558	33	view	view	NOUN
taxlaw-2795	558	34	of	of	ADP
taxlaw-2795	558	35	what	what	PRON
taxlaw-2795	558	36	it	it	PRON
taxlaw-2795	558	37	ought	ought	AUX
taxlaw-2795	558	38	to	to	PART
taxlaw-2795	558	39	be.100	be.100	VERB
taxlaw-2795	558	40	at	at	ADP
taxlaw-2795	558	41	all	all	DET
taxlaw-2795	558	42	events	event	NOUN
taxlaw-2795	558	43	,	,	PUNCT
taxlaw-2795	558	44	the	the	DET
taxlaw-2795	558	45	uncertainty	uncertainty	NOUN
taxlaw-2795	558	46	that	that	SCONJ
taxlaw-2795	558	47	adjudication	adjudication	NOUN
taxlaw-2795	558	48	resolves	resolve	NOUN
taxlaw-2795	558	49	is	be	AUX
taxlaw-2795	558	50	very	very	ADV
taxlaw-2795	558	51	different	different	ADJ
taxlaw-2795	558	52	from	from	ADP
taxlaw-2795	558	53	legislative	legislative	ADJ
taxlaw-2795	558	54	uncertainty	uncertainty	NOUN
taxlaw-2795	558	55	.	.	PUNCT
taxlaw-2795	559	1	uncertainty	uncertainty	NOUN
taxlaw-2795	559	2	about	about	ADP
taxlaw-2795	559	3	the	the	DET
taxlaw-2795	559	4	content	content	NOUN
taxlaw-2795	559	5	of	of	ADP
taxlaw-2795	559	6	law	law	NOUN
taxlaw-2795	559	7	is	be	AUX
taxlaw-2795	559	8	a	a	DET
taxlaw-2795	559	9	feature	feature	NOUN
taxlaw-2795	559	10	of	of	ADP
taxlaw-2795	559	11	any	any	DET
taxlaw-2795	559	12	legal	legal	ADJ
taxlaw-2795	559	13	system	system	NOUN
taxlaw-2795	559	14	for	for	ADP
taxlaw-2795	559	15	the	the	DET
taxlaw-2795	559	16	simple	simple	ADJ
taxlaw-2795	559	17	reason	reason	NOUN
taxlaw-2795	559	18	that	that	PRON
taxlaw-2795	559	19	no	no	DET
taxlaw-2795	559	20	law	law	NOUN
taxlaw-2795	559	21	can	can	AUX
taxlaw-2795	559	22	contain	contain	VERB
taxlaw-2795	559	23	a	a	DET
taxlaw-2795	559	24	full	full	ADJ
taxlaw-2795	559	25	specification	specification	NOUN
taxlaw-2795	559	26	of	of	ADP
taxlaw-2795	559	27	all	all	DET
taxlaw-2795	559	28	cases	case	NOUN
taxlaw-2795	559	29	to	to	PART
taxlaw-2795	559	30	which	which	PRON
taxlaw-2795	559	31	it	it	PRON
taxlaw-2795	559	32	applies.101	applies.101	VERB
taxlaw-2795	559	33	that	that	PRON
taxlaw-2795	559	34	is	be	AUX
taxlaw-2795	559	35	why	why	SCONJ
taxlaw-2795	559	36	,	,	PUNCT
taxlaw-2795	559	37	as	as	SCONJ
taxlaw-2795	559	38	contrasted	contrast	VERB
taxlaw-2795	559	39	with	with	ADP
taxlaw-2795	559	40	legislation	legislation	NOUN
taxlaw-2795	559	41	,	,	PUNCT
taxlaw-2795	559	42	adjudication	adjudication	NOUN
taxlaw-2795	559	43	typically	typically	ADV
taxlaw-2795	559	44	resolves	resolve	VERB
taxlaw-2795	559	45	a	a	DET
taxlaw-2795	559	46	legal	legal	ADJ
taxlaw-2795	559	47	question	question	NOUN
taxlaw-2795	559	48	in	in	ADP
taxlaw-2795	559	49	favor	favor	NOUN
taxlaw-2795	559	50	of	of	ADP
taxlaw-2795	559	51	one	one	NUM
taxlaw-2795	559	52	among	among	ADP
taxlaw-2795	559	53	a	a	DET
taxlaw-2795	559	54	very	very	ADV
taxlaw-2795	559	55	small	small	ADJ
taxlaw-2795	559	56	number	number	NOUN
taxlaw-2795	559	57	of	of	ADP
taxlaw-2795	559	58	possible	possible	ADJ
taxlaw-2795	559	59	interpretations	interpretation	NOUN
taxlaw-2795	559	60	.	.	PUNCT
taxlaw-2795	560	1	each	each	PRON
taxlaw-2795	560	2	of	of	ADP
taxlaw-2795	560	3	these	these	DET
taxlaw-2795	560	4	interpretations	interpretation	NOUN
taxlaw-2795	560	5	is	be	AUX
taxlaw-2795	560	6	typically	typically	ADV
taxlaw-2795	560	7	known	know	VERB
taxlaw-2795	560	8	to	to	ADP
taxlaw-2795	560	9	the	the	DET
taxlaw-2795	560	10	litigants	litigant	NOUN
taxlaw-2795	560	11	not	not	PART
taxlaw-2795	560	12	only	only	ADV
taxlaw-2795	560	13	before	before	ADP
taxlaw-2795	560	14	trial	trial	NOUN
taxlaw-2795	560	15	but	but	CCONJ
taxlaw-2795	560	16	,	,	PUNCT
taxlaw-2795	560	17	in	in	ADP
taxlaw-2795	560	18	the	the	DET
taxlaw-2795	560	19	ordinary	ordinary	ADJ
taxlaw-2795	560	20	case	case	NOUN
taxlaw-2795	560	21	,	,	PUNCT
taxlaw-2795	560	22	at	at	ADP
taxlaw-2795	560	23	the	the	DET
taxlaw-2795	560	24	time	time	NOUN
taxlaw-2795	560	25	at	at	ADP
taxlaw-2795	560	26	which	which	PRON
taxlaw-2795	560	27	they	they	PRON
taxlaw-2795	560	28	engage	engage	VERB
taxlaw-2795	560	29	in	in	ADP
taxlaw-2795	560	30	the	the	DET
taxlaw-2795	560	31	relevant	relevant	ADJ
taxlaw-2795	560	32	conduct	conduct	NOUN
taxlaw-2795	560	33	.	.	PUNCT
taxlaw-2795	561	1	hence	hence	ADV
taxlaw-2795	561	2	it	it	PRON
taxlaw-2795	561	3	is	be	AUX
taxlaw-2795	561	4	in	in	ADP
taxlaw-2795	561	5	this	this	DET
taxlaw-2795	561	6	setting	setting	NOUN
taxlaw-2795	561	7	,	,	PUNCT
taxlaw-2795	561	8	much	much	ADV
taxlaw-2795	561	9	more	more	ADJ
taxlaw-2795	561	10	than	than	ADP
taxlaw-2795	561	11	in	in	ADP
taxlaw-2795	561	12	the	the	DET
taxlaw-2795	561	13	legislative	legislative	ADJ
taxlaw-2795	561	14	setting	setting	NOUN
taxlaw-2795	561	15	,	,	PUNCT
taxlaw-2795	561	16	that	that	SCONJ
taxlaw-2795	561	17	the	the	DET
taxlaw-2795	561	18	case	case	NOUN
taxlaw-2795	561	19	for	for	ADP
taxlaw-2795	561	20	retroactivity	retroactivity	NOUN
taxlaw-2795	561	21	is	be	AUX
taxlaw-2795	561	22	strongest	strong	ADJ
taxlaw-2795	561	23	.	.	PUNCT
taxlaw-2795	562	1	where	where	SCONJ
taxlaw-2795	562	2	the	the	DET
taxlaw-2795	562	3	legal	legal	ADJ
taxlaw-2795	562	4	risk	risk	NOUN
taxlaw-2795	562	5	is	be	AUX
taxlaw-2795	562	6	quantifiable	quantifiable	ADJ
taxlaw-2795	562	7	beforehand	beforehand	ADV
taxlaw-2795	562	8	,	,	PUNCT
taxlaw-2795	562	9	it	it	PRON
taxlaw-2795	562	10	is	be	AUX
taxlaw-2795	562	11	much	much	ADV
taxlaw-2795	562	12	easier	easy	ADJ
taxlaw-2795	562	13	to	to	PART
taxlaw-2795	562	14	insure	insure	VERB
taxlaw-2795	562	15	against	against	ADP
taxlaw-2795	562	16	it	it	PRON
taxlaw-2795	562	17	.	.	PUNCT
taxlaw-2795	563	1	the	the	DET
taxlaw-2795	563	2	fact	fact	NOUN
taxlaw-2795	563	3	of	of	ADP
taxlaw-2795	563	4	limited	limited	ADJ
taxlaw-2795	563	5	possible	possible	ADJ
taxlaw-2795	563	6	interpretive	interpretive	ADJ
taxlaw-2795	563	7	outcomes	outcome	NOUN
taxlaw-2795	563	8	also	also	ADV
taxlaw-2795	563	9	places	place	VERB
taxlaw-2795	563	10	as	as	ADP
taxlaw-2795	563	11	after	after	ADP
taxlaw-2795	563	12	the	the	DET
taxlaw-2795	563	13	decision	decision	NOUN
taxlaw-2795	563	14	of	of	ADP
taxlaw-2795	563	15	the	the	DET
taxlaw-2795	563	16	case	case	NOUN
taxlaw-2795	563	17	giving	give	VERB
taxlaw-2795	563	18	rise	rise	NOUN
taxlaw-2795	563	19	to	to	ADP
taxlaw-2795	563	20	that	that	DET
taxlaw-2795	563	21	construction	construction	NOUN
taxlaw-2795	563	22	.	.	PUNCT
taxlaw-2795	563	23	”	"	PUNCT
taxlaw-2795	563	24	)	)	PUNCT
taxlaw-2795	563	25	;	;	PUNCT
taxlaw-2795	563	26	i	i	PRON
taxlaw-2795	563	27	d.	d.	PROPN
taxlaw-2795	563	28	at	at	ADP
taxlaw-2795	563	29	313	313	NUM
taxlaw-2795	563	30	n.12	n.12	NOUN
taxlaw-2795	563	31	(	(	PUNCT
taxlaw-2795	563	32	“	"	PUNCT
taxlaw-2795	563	33	[	[	X
taxlaw-2795	563	34	w]hen	w]hen	ADV
taxlaw-2795	563	35	this	this	DET
taxlaw-2795	563	36	court	court	NOUN
taxlaw-2795	563	37	construes	construe	VERB
taxlaw-2795	563	38	a	a	DET
taxlaw-2795	563	39	statute	statute	NOUN
taxlaw-2795	563	40	,	,	PUNCT
taxlaw-2795	563	41	it	it	PRON
taxlaw-2795	563	42	is	be	AUX
taxlaw-2795	563	43	explaining	explain	VERB
taxlaw-2795	563	44	its	its	PRON
taxlaw-2795	563	45	understanding	understanding	NOUN
taxlaw-2795	563	46	of	of	ADP
taxlaw-2795	563	47	what	what	PRON
taxlaw-2795	563	48	the	the	DET
taxlaw-2795	563	49	statute	statute	NOUN
taxlaw-2795	563	50	has	have	AUX
taxlaw-2795	563	51	meant	mean	VERB
taxlaw-2795	563	52	continuously	continuously	ADV
taxlaw-2795	563	53	since	since	SCONJ
taxlaw-2795	563	54	the	the	DET
taxlaw-2795	563	55	date	date	NOUN
taxlaw-2795	563	56	when	when	SCONJ
taxlaw-2795	563	57	it	it	PRON
taxlaw-2795	563	58	became	become	VERB
taxlaw-2795	563	59	law	law	NOUN
taxlaw-2795	563	60	.	.	PUNCT
taxlaw-2795	563	61	”	"	PUNCT
taxlaw-2795	563	62	)	)	PUNCT
taxlaw-2795	563	63	.	.	PUNCT
taxlaw-2795	564	1	99	99	NUM
taxlaw-2795	564	2	.	.	PUNCT
taxlaw-2795	565	1	kaplow	kaplow	PROPN
taxlaw-2795	565	2	,	,	PUNCT
taxlaw-2795	565	3	economic	economic	ADJ
taxlaw-2795	565	4	analysis	analysis	NOUN
taxlaw-2795	565	5	,	,	PUNCT
taxlaw-2795	565	6	supra	supra	PROPN
taxlaw-2795	565	7	note	note	NOUN
taxlaw-2795	565	8	1	1	NUM
taxlaw-2795	565	9	,	,	PUNCT
taxlaw-2795	565	10	at	at	ADP
taxlaw-2795	565	11	551	551	NUM
taxlaw-2795	565	12	.	.	PUNCT
taxlaw-2795	566	1	see	see	VERB
taxlaw-2795	566	2	also	also	ADV
taxlaw-2795	566	3	logue	logue	VERB
taxlaw-2795	566	4	,	,	PUNCT
taxlaw-2795	566	5	tax	tax	NOUN
taxlaw-2795	566	6	transitions	transition	NOUN
taxlaw-2795	566	7	,	,	PUNCT
taxlaw-2795	566	8	supra	supra	PROPN
taxlaw-2795	566	9	note	note	NOUN
taxlaw-2795	566	10	11	11	NUM
taxlaw-2795	566	11	,	,	PUNCT
taxlaw-2795	566	12	at	at	ADP
taxlaw-2795	566	13	1154–58	1154–58	PROPN
taxlaw-2795	566	14	(	(	PUNCT
taxlaw-2795	566	15	distinguishing	distinguish	VERB
taxlaw-2795	566	16	the	the	DET
taxlaw-2795	566	17	case	case	NOUN
taxlaw-2795	566	18	for	for	ADP
taxlaw-2795	566	19	transition	transition	NOUN
taxlaw-2795	566	20	relief	relief	NOUN
taxlaw-2795	566	21	on	on	ADP
taxlaw-2795	566	22	the	the	DET
taxlaw-2795	566	23	basis	basis	NOUN
taxlaw-2795	566	24	of	of	ADP
taxlaw-2795	566	25	whether	whether	SCONJ
taxlaw-2795	566	26	congress	congress	PROPN
taxlaw-2795	566	27	has	have	AUX
taxlaw-2795	566	28	acted	act	VERB
taxlaw-2795	566	29	opportunistically	opportunistically	ADV
taxlaw-2795	566	30	or	or	CCONJ
taxlaw-2795	566	31	not	not	PART
taxlaw-2795	566	32	,	,	PUNCT
taxlaw-2795	566	33	and	and	CCONJ
taxlaw-2795	566	34	on	on	ADP
taxlaw-2795	566	35	the	the	DET
taxlaw-2795	566	36	basis	basis	NOUN
taxlaw-2795	566	37	of	of	ADP
taxlaw-2795	566	38	the	the	DET
taxlaw-2795	566	39	leastcost	leastcost	ADJ
taxlaw-2795	566	40	avoider	avoider	NOUN
taxlaw-2795	566	41	in	in	ADP
taxlaw-2795	566	42	the	the	DET
taxlaw-2795	566	43	case	case	NOUN
taxlaw-2795	566	44	of	of	ADP
taxlaw-2795	566	45	transitions	transition	NOUN
taxlaw-2795	566	46	motivated	motivate	VERB
taxlaw-2795	566	47	by	by	ADP
taxlaw-2795	566	48	the	the	DET
taxlaw-2795	566	49	discovery	discovery	NOUN
taxlaw-2795	566	50	of	of	ADP
taxlaw-2795	566	51	new	new	ADJ
taxlaw-2795	566	52	information	information	NOUN
taxlaw-2795	566	53	)	)	PUNCT
taxlaw-2795	566	54	.	.	PUNCT
taxlaw-2795	567	1	100	100	NUM
taxlaw-2795	567	2	.	.	PUNCT
taxlaw-2795	568	1	see	see	VERB
taxlaw-2795	568	2	,	,	PUNCT
taxlaw-2795	568	3	e.g.	e.g.	ADV
taxlaw-2795	568	4	,	,	PUNCT
taxlaw-2795	568	5	scott	scott	PROPN
taxlaw-2795	568	6	j.	j.	PROPN
taxlaw-2795	568	7	shapiro	shapiro	PROPN
taxlaw-2795	568	8	,	,	PUNCT
taxlaw-2795	568	9	the	the	DET
taxlaw-2795	568	10	“	"	PUNCT
taxlaw-2795	568	11	hart	hart	PROPN
taxlaw-2795	568	12	-	-	PUNCT
taxlaw-2795	568	13	dworkin	dworkin	PROPN
taxlaw-2795	568	14	”	"	PUNCT
taxlaw-2795	568	15	debate	debate	NOUN
taxlaw-2795	568	16	:	:	PUNCT
taxlaw-2795	568	17	a	a	DET
taxlaw-2795	568	18	short	short	ADJ
taxlaw-2795	568	19	guide	guide	NOUN
taxlaw-2795	568	20	for	for	ADP
taxlaw-2795	568	21	the	the	DET
taxlaw-2795	568	22	perplexed	perplexed	ADJ
taxlaw-2795	568	23	41–52	41–52	NOUN
taxlaw-2795	568	24	(	(	PUNCT
taxlaw-2795	568	25	university	university	NOUN
taxlaw-2795	568	26	of	of	ADP
taxlaw-2795	568	27	michigan	michigan	PROPN
taxlaw-2795	568	28	law	law	PROPN
taxlaw-2795	568	29	school	school	NOUN
taxlaw-2795	568	30	working	working	NOUN
taxlaw-2795	568	31	paper	paper	NOUN
taxlaw-2795	568	32	no	no	INTJ
taxlaw-2795	568	33	.	.	PROPN
taxlaw-2795	568	34	77	77	NUM
taxlaw-2795	568	35	)	)	PUNCT
taxlaw-2795	568	36	(	(	PUNCT
taxlaw-2795	568	37	developing	develop	VERB
taxlaw-2795	568	38	a	a	DET
taxlaw-2795	568	39	positivist	positivist	ADJ
taxlaw-2795	568	40	account	account	NOUN
taxlaw-2795	568	41	of	of	ADP
taxlaw-2795	568	42	disagreement	disagreement	NOUN
taxlaw-2795	568	43	over	over	ADP
taxlaw-2795	568	44	theoretical	theoretical	ADJ
taxlaw-2795	568	45	legal	legal	ADJ
taxlaw-2795	568	46	principles	principle	NOUN
taxlaw-2795	568	47	)	)	PUNCT
taxlaw-2795	568	48	,	,	PUNCT
taxlaw-2795	568	49	available	available	ADJ
taxlaw-2795	568	50	at	at	ADP
taxlaw-2795	568	51	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=968657	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=968657	PROPN
taxlaw-2795	568	52	(	(	PUNCT
taxlaw-2795	568	53	last	last	ADJ
taxlaw-2795	568	54	visited	visit	VERB
taxlaw-2795	568	55	may	may	PROPN
taxlaw-2795	568	56	14	14	NUM
taxlaw-2795	568	57	,	,	PUNCT
taxlaw-2795	568	58	2010	2010	NUM
taxlaw-2795	568	59	)	)	PUNCT
taxlaw-2795	568	60	.	.	PUNCT
taxlaw-2795	569	1	101	101	NUM
taxlaw-2795	569	2	.	.	PUNCT
taxlaw-2795	570	1	i	i	PRON
taxlaw-2795	570	2	d.	d.	PROPN
taxlaw-2795	570	3	at	at	ADP
taxlaw-2795	570	4	16	16	NUM
taxlaw-2795	570	5	.	.	PUNCT
taxlaw-2795	571	1	2010	2010	NUM
taxlaw-2795	571	2	]	]	X
taxlaw-2795	571	3	legal	legal	ADJ
taxlaw-2795	571	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	571	5	's	's	PART
taxlaw-2795	571	6	153	153	NUM
taxlaw-2795	571	7	much	much	ADV
taxlaw-2795	571	8	less	less	ADJ
taxlaw-2795	571	9	strain	strain	NOUN
taxlaw-2795	571	10	on	on	ADP
taxlaw-2795	571	11	concerns	concern	NOUN
taxlaw-2795	571	12	about	about	ADP
taxlaw-2795	571	13	rule	rule	NOUN
taxlaw-2795	571	14	of	of	ADP
taxlaw-2795	571	15	law	law	NOUN
taxlaw-2795	571	16	than	than	SCONJ
taxlaw-2795	571	17	would	would	AUX
taxlaw-2795	571	18	the	the	DET
taxlaw-2795	571	19	possibility	possibility	NOUN
taxlaw-2795	571	20	of	of	ADP
taxlaw-2795	571	21	open	open	ADV
taxlaw-2795	571	22	-	-	PUNCT
taxlaw-2795	571	23	ended	end	VERB
taxlaw-2795	571	24	retroactive	retroactive	ADJ
taxlaw-2795	571	25	application	application	NOUN
taxlaw-2795	571	26	of	of	ADP
taxlaw-2795	571	27	new	new	ADJ
taxlaw-2795	571	28	law	law	NOUN
taxlaw-2795	571	29	,	,	PUNCT
taxlaw-2795	571	30	which	which	PRON
taxlaw-2795	571	31	can	can	AUX
taxlaw-2795	571	32	in	in	ADP
taxlaw-2795	571	33	principle	principle	NOUN
taxlaw-2795	571	34	have	have	VERB
taxlaw-2795	571	35	any	any	DET
taxlaw-2795	571	36	content	content	NOUN
taxlaw-2795	571	37	.	.	PUNCT
taxlaw-2795	572	1	finally	finally	ADV
taxlaw-2795	572	2	,	,	PUNCT
taxlaw-2795	572	3	unlike	unlike	ADP
taxlaw-2795	572	4	positive	positive	ADJ
taxlaw-2795	572	5	law	law	NOUN
taxlaw-2795	572	6	,	,	PUNCT
taxlaw-2795	572	7	in	in	ADP
taxlaw-2795	572	8	which	which	PRON
taxlaw-2795	572	9	it	it	PRON
taxlaw-2795	572	10	may	may	AUX
taxlaw-2795	572	11	make	make	VERB
taxlaw-2795	572	12	sense	sense	NOUN
taxlaw-2795	572	13	for	for	SCONJ
taxlaw-2795	572	14	the	the	DET
taxlaw-2795	572	15	party	party	NOUN
taxlaw-2795	572	16	controlling	control	VERB
taxlaw-2795	572	17	its	its	PRON
taxlaw-2795	572	18	content	content	NOUN
taxlaw-2795	572	19	to	to	PART
taxlaw-2795	572	20	take	take	VERB
taxlaw-2795	572	21	account	account	NOUN
taxlaw-2795	572	22	of	of	ADP
taxlaw-2795	572	23	the	the	DET
taxlaw-2795	572	24	consequences	consequence	NOUN
taxlaw-2795	572	25	of	of	ADP
taxlaw-2795	572	26	changes	change	NOUN
taxlaw-2795	572	27	to	to	ADP
taxlaw-2795	572	28	the	the	DET
taxlaw-2795	572	29	content	content	NOUN
taxlaw-2795	572	30	,	,	PUNCT
taxlaw-2795	572	31	new	new	ADJ
taxlaw-2795	572	32	judicial	judicial	ADJ
taxlaw-2795	572	33	interpretations	interpretation	NOUN
taxlaw-2795	572	34	are	be	AUX
taxlaw-2795	572	35	an	an	DET
taxlaw-2795	572	36	inherent	inherent	ADJ
taxlaw-2795	572	37	part	part	NOUN
taxlaw-2795	572	38	of	of	ADP
taxlaw-2795	572	39	the	the	DET
taxlaw-2795	572	40	content	content	NOUN
taxlaw-2795	572	41	,	,	PUNCT
taxlaw-2795	572	42	in	in	ADP
taxlaw-2795	572	43	the	the	DET
taxlaw-2795	572	44	sense	sense	NOUN
taxlaw-2795	572	45	that	that	SCONJ
taxlaw-2795	572	46	any	any	DET
taxlaw-2795	572	47	statement	statement	NOUN
taxlaw-2795	572	48	of	of	ADP
taxlaw-2795	572	49	a	a	DET
taxlaw-2795	572	50	rule	rule	NOUN
taxlaw-2795	572	51	has	have	AUX
taxlaw-2795	572	52	possible	possible	ADJ
taxlaw-2795	572	53	ambiguity	ambiguity	NOUN
taxlaw-2795	572	54	.	.	PUNCT
taxlaw-2795	573	1	in	in	ADP
taxlaw-2795	573	2	short	short	ADJ
taxlaw-2795	573	3	,	,	PUNCT
taxlaw-2795	573	4	because	because	SCONJ
taxlaw-2795	573	5	the	the	DET
taxlaw-2795	573	6	new	new	ADJ
taxlaw-2795	573	7	transitions	transition	NOUN
taxlaw-2795	573	8	literature	literature	NOUN
taxlaw-2795	573	9	disregards	disregard	VERB
taxlaw-2795	573	10	the	the	DET
taxlaw-2795	573	11	different	different	ADJ
taxlaw-2795	573	12	nature	nature	NOUN
taxlaw-2795	573	13	of	of	ADP
taxlaw-2795	573	14	the	the	DET
taxlaw-2795	573	15	uncertainty	uncertainty	NOUN
taxlaw-2795	573	16	that	that	SCONJ
taxlaw-2795	573	17	legislation	legislation	NOUN
taxlaw-2795	573	18	and	and	CCONJ
taxlaw-2795	573	19	adjudication	adjudication	NOUN
taxlaw-2795	573	20	resolve	resolve	NOUN
taxlaw-2795	573	21	,	,	PUNCT
taxlaw-2795	573	22	the	the	DET
taxlaw-2795	573	23	distinctive	distinctive	ADJ
taxlaw-2795	573	24	justification	justification	NOUN
taxlaw-2795	573	25	for	for	ADP
taxlaw-2795	573	26	retroactive	retroactive	ADJ
taxlaw-2795	573	27	application	application	NOUN
taxlaw-2795	573	28	of	of	ADP
taxlaw-2795	573	29	judicial	judicial	ADJ
taxlaw-2795	573	30	interpretation	interpretation	NOUN
taxlaw-2795	573	31	becomes	become	VERB
taxlaw-2795	573	32	unintelligible	unintelligible	ADJ
taxlaw-2795	573	33	for	for	ADP
taxlaw-2795	573	34	the	the	DET
taxlaw-2795	573	35	new	new	ADJ
taxlaw-2795	573	36	view	view	NOUN
taxlaw-2795	573	37	.	.	PUNCT
taxlaw-2795	574	1	that	that	DET
taxlaw-2795	574	2	justification	justification	NOUN
taxlaw-2795	574	3	is	be	AUX
taxlaw-2795	574	4	ultimately	ultimately	ADV
taxlaw-2795	574	5	the	the	DET
taxlaw-2795	574	6	same	same	ADJ
taxlaw-2795	574	7	one	one	NOUN
taxlaw-2795	574	8	that	that	PRON
taxlaw-2795	574	9	applies	apply	VERB
taxlaw-2795	574	10	to	to	ADP
taxlaw-2795	574	11	rules	rule	NOUN
taxlaw-2795	574	12	more	more	ADV
taxlaw-2795	574	13	generally	generally	ADV
taxlaw-2795	574	14	,	,	PUNCT
taxlaw-2795	574	15	which	which	PRON
taxlaw-2795	574	16	is	be	AUX
taxlaw-2795	574	17	that	that	SCONJ
taxlaw-2795	574	18	parties	party	NOUN
taxlaw-2795	574	19	nominally	nominally	ADV
taxlaw-2795	574	20	subject	subject	ADJ
taxlaw-2795	574	21	to	to	ADP
taxlaw-2795	574	22	them	they	PRON
taxlaw-2795	574	23	should	should	AUX
taxlaw-2795	574	24	,	,	PUNCT
taxlaw-2795	574	25	in	in	ADP
taxlaw-2795	574	26	fact	fact	NOUN
taxlaw-2795	574	27	,	,	PUNCT
taxlaw-2795	574	28	be	be	AUX
taxlaw-2795	574	29	subject	subject	ADJ
taxlaw-2795	574	30	to	to	ADP
taxlaw-2795	574	31	them	they	PRON
taxlaw-2795	574	32	,	,	PUNCT
taxlaw-2795	574	33	even	even	ADV
taxlaw-2795	574	34	if	if	SCONJ
taxlaw-2795	574	35	there	there	PRON
taxlaw-2795	574	36	is	be	VERB
taxlaw-2795	574	37	by	by	ADP
taxlaw-2795	574	38	necessity	necessity	NOUN
taxlaw-2795	574	39	some	some	DET
taxlaw-2795	574	40	uncertainty	uncertainty	NOUN
taxlaw-2795	574	41	in	in	ADP
taxlaw-2795	574	42	their	their	PRON
taxlaw-2795	574	43	content	content	NOUN
taxlaw-2795	574	44	in	in	ADP
taxlaw-2795	574	45	borderline	borderline	NOUN
taxlaw-2795	574	46	cases.102	cases.102	ADP
taxlaw-2795	574	47	in	in	ADP
taxlaw-2795	574	48	this	this	DET
taxlaw-2795	574	49	regard	regard	NOUN
taxlaw-2795	574	50	,	,	PUNCT
taxlaw-2795	574	51	the	the	DET
taxlaw-2795	574	52	“	"	PUNCT
taxlaw-2795	574	53	new	new	ADJ
taxlaw-2795	574	54	”	"	PUNCT
taxlaw-2795	574	55	legal	legal	ADJ
taxlaw-2795	574	56	rule	rule	NOUN
taxlaw-2795	574	57	that	that	SCONJ
taxlaw-2795	574	58	a	a	DET
taxlaw-2795	574	59	tribunal	tribunal	NOUN
taxlaw-2795	574	60	may	may	AUX
taxlaw-2795	574	61	announce	announce	VERB
taxlaw-2795	574	62	does	do	AUX
taxlaw-2795	574	63	not	not	PART
taxlaw-2795	574	64	raise	raise	VERB
taxlaw-2795	574	65	the	the	DET
taxlaw-2795	574	66	same	same	ADJ
taxlaw-2795	574	67	concerns	concern	NOUN
taxlaw-2795	574	68	that	that	PRON
taxlaw-2795	574	69	nominally	nominally	ADV
taxlaw-2795	574	70	retroactive	retroactive	VERB
taxlaw-2795	574	71	legislation	legislation	NOUN
taxlaw-2795	574	72	does	do	VERB
taxlaw-2795	574	73	,	,	PUNCT
taxlaw-2795	574	74	because	because	SCONJ
taxlaw-2795	574	75	it	it	PRON
taxlaw-2795	574	76	is	be	AUX
taxlaw-2795	574	77	grounded	ground	VERB
taxlaw-2795	574	78	in	in	ADP
taxlaw-2795	574	79	the	the	DET
taxlaw-2795	574	80	nature	nature	NOUN
taxlaw-2795	574	81	of	of	ADP
taxlaw-2795	574	82	law	law	NOUN
taxlaw-2795	574	83	generally	generally	ADV
taxlaw-2795	574	84	.	.	PUNCT
taxlaw-2795	575	1	indeed	indeed	ADV
taxlaw-2795	575	2	,	,	PUNCT
taxlaw-2795	575	3	both	both	CCONJ
taxlaw-2795	575	4	the	the	DET
taxlaw-2795	575	5	anr	anr	PROPN
taxlaw-2795	575	6	norm	norm	NOUN
taxlaw-2795	575	7	and	and	CCONJ
taxlaw-2795	575	8	the	the	DET
taxlaw-2795	575	9	norm	norm	NOUN
taxlaw-2795	575	10	of	of	ADP
taxlaw-2795	575	11	nominal	nominal	ADJ
taxlaw-2795	575	12	retroactivity	retroactivity	NOUN
taxlaw-2795	575	13	for	for	ADP
taxlaw-2795	575	14	judicial	judicial	ADJ
taxlaw-2795	575	15	decisions	decision	NOUN
taxlaw-2795	575	16	seem	seem	VERB
taxlaw-2795	575	17	to	to	PART
taxlaw-2795	575	18	derive	derive	VERB
taxlaw-2795	575	19	from	from	ADP
taxlaw-2795	575	20	the	the	DET
taxlaw-2795	575	21	nature	nature	NOUN
taxlaw-2795	575	22	of	of	ADP
taxlaw-2795	575	23	law	law	NOUN
taxlaw-2795	575	24	,	,	PUNCT
taxlaw-2795	575	25	or	or	CCONJ
taxlaw-2795	575	26	at	at	ADP
taxlaw-2795	575	27	least	least	ADJ
taxlaw-2795	575	28	the	the	DET
taxlaw-2795	575	29	nature	nature	NOUN
taxlaw-2795	575	30	of	of	ADP
taxlaw-2795	575	31	law	law	NOUN
taxlaw-2795	575	32	as	as	ADP
taxlaw-2795	575	33	a	a	DET
taxlaw-2795	575	34	means	means	NOUN
taxlaw-2795	575	35	of	of	ADP
taxlaw-2795	575	36	rule	rule	NOUN
taxlaw-2795	575	37	by	by	ADP
taxlaw-2795	575	38	consent	consent	NOUN
taxlaw-2795	575	39	.	.	PUNCT
taxlaw-2795	576	1	where	where	SCONJ
taxlaw-2795	576	2	nominal	nominal	ADJ
taxlaw-2795	576	3	retroactivity	retroactivity	NOUN
taxlaw-2795	576	4	as	as	ADP
taxlaw-2795	576	5	a	a	DET
taxlaw-2795	576	6	norm	norm	NOUN
taxlaw-2795	576	7	for	for	ADP
taxlaw-2795	576	8	legislation	legislation	NOUN
taxlaw-2795	576	9	is	be	AUX
taxlaw-2795	576	10	inconsistent	inconsistent	ADJ
taxlaw-2795	576	11	with	with	ADP
taxlaw-2795	576	12	rule	rule	NOUN
taxlaw-2795	576	13	through	through	ADP
taxlaw-2795	576	14	law	law	NOUN
taxlaw-2795	576	15	by	by	ADP
taxlaw-2795	576	16	consent	consent	NOUN
taxlaw-2795	576	17	,	,	PUNCT
taxlaw-2795	576	18	nominal	nominal	ADJ
taxlaw-2795	576	19	retroactivity	retroactivity	NOUN
taxlaw-2795	576	20	as	as	ADP
taxlaw-2795	576	21	a	a	DET
taxlaw-2795	576	22	norm	norm	NOUN
taxlaw-2795	576	23	for	for	ADP
taxlaw-2795	576	24	adjudication	adjudication	NOUN
taxlaw-2795	576	25	arises	arise	VERB
taxlaw-2795	576	26	from	from	ADP
taxlaw-2795	576	27	the	the	DET
taxlaw-2795	576	28	basic	basic	ADJ
taxlaw-2795	576	29	incompleteness	incompleteness	NOUN
taxlaw-2795	576	30	of	of	ADP
taxlaw-2795	576	31	any	any	DET
taxlaw-2795	576	32	law	law	NOUN
taxlaw-2795	576	33	.	.	PUNCT
taxlaw-2795	577	1	c.	c.	NOUN
taxlaw-2795	577	2	the	the	DET
taxlaw-2795	577	3	conventional	conventional	ADJ
taxlaw-2795	577	4	'	'	PUNCT
taxlaw-2795	577	5	ature	ature	NOUN
taxlaw-2795	577	6	of	of	ADP
taxlaw-2795	577	7	legal	legal	ADJ
taxlaw-2795	577	8	regimes	regime	NOUN
taxlaw-2795	577	9	both	both	PRON
taxlaw-2795	577	10	of	of	ADP
taxlaw-2795	577	11	the	the	DET
taxlaw-2795	577	12	problems	problem	NOUN
taxlaw-2795	577	13	of	of	ADP
taxlaw-2795	577	14	the	the	DET
taxlaw-2795	577	15	new	new	ADJ
taxlaw-2795	577	16	view	view	NOUN
taxlaw-2795	577	17	literature	literature	NOUN
taxlaw-2795	577	18	described	describe	VERB
taxlaw-2795	577	19	in	in	ADP
taxlaw-2795	577	20	the	the	DET
taxlaw-2795	577	21	preceding	precede	VERB
taxlaw-2795	577	22	subparts	subpart	NOUN
taxlaw-2795	577	23	point	point	VERB
taxlaw-2795	577	24	to	to	ADP
taxlaw-2795	577	25	a	a	DET
taxlaw-2795	577	26	fundamental	fundamental	ADJ
taxlaw-2795	577	27	failure	failure	NOUN
taxlaw-2795	577	28	of	of	ADP
taxlaw-2795	577	29	proponents	proponent	NOUN
taxlaw-2795	577	30	of	of	ADP
taxlaw-2795	577	31	the	the	DET
taxlaw-2795	577	32	new	new	ADJ
taxlaw-2795	577	33	view	view	NOUN
taxlaw-2795	577	34	to	to	PART
taxlaw-2795	577	35	appreciate	appreciate	VERB
taxlaw-2795	577	36	the	the	DET
taxlaw-2795	577	37	conventional	conventional	ADJ
taxlaw-2795	577	38	nature	nature	NOUN
taxlaw-2795	577	39	of	of	ADP
taxlaw-2795	577	40	law	law	NOUN
taxlaw-2795	577	41	and	and	CCONJ
taxlaw-2795	577	42	therefore	therefore	ADV
taxlaw-2795	577	43	the	the	DET
taxlaw-2795	577	44	institutional	institutional	ADJ
taxlaw-2795	577	45	context	context	NOUN
taxlaw-2795	577	46	in	in	ADP
taxlaw-2795	577	47	which	which	PRON
taxlaw-2795	577	48	the	the	DET
taxlaw-2795	577	49	transitions	transition	NOUN
taxlaw-2795	577	50	question	question	NOUN
taxlaw-2795	577	51	arises	arise	VERB
taxlaw-2795	577	52	at	at	ADV
taxlaw-2795	577	53	all	all	ADV
taxlaw-2795	577	54	.	.	PUNCT
taxlaw-2795	578	1	on	on	ADP
taxlaw-2795	578	2	one	one	NUM
taxlaw-2795	578	3	hand	hand	NOUN
taxlaw-2795	578	4	,	,	PUNCT
taxlaw-2795	578	5	as	as	ADP
taxlaw-2795	578	6	artificial	artificial	ADJ
taxlaw-2795	578	7	institutions	institution	NOUN
taxlaw-2795	578	8	,	,	PUNCT
taxlaw-2795	578	9	legal	legal	ADJ
taxlaw-2795	578	10	regimes	regime	NOUN
taxlaw-2795	578	11	are	be	AUX
taxlaw-2795	578	12	instantiations	instantiation	NOUN
taxlaw-2795	578	13	of	of	ADP
taxlaw-2795	578	14	convention	convention	NOUN
taxlaw-2795	578	15	or	or	CCONJ
taxlaw-2795	578	16	agreement	agreement	NOUN
taxlaw-2795	578	17	,	,	PUNCT
taxlaw-2795	578	18	and	and	CCONJ
taxlaw-2795	578	19	agreement	agreement	NOUN
taxlaw-2795	578	20	is	be	AUX
taxlaw-2795	578	21	not	not	PART
taxlaw-2795	578	22	subject	subject	ADJ
taxlaw-2795	578	23	to	to	ADP
taxlaw-2795	578	24	natural	natural	ADJ
taxlaw-2795	578	25	constraints	constraint	NOUN
taxlaw-2795	578	26	.	.	PUNCT
taxlaw-2795	579	1	the	the	DET
taxlaw-2795	579	2	absence	absence	NOUN
taxlaw-2795	579	3	of	of	ADP
taxlaw-2795	579	4	natural	natural	ADJ
taxlaw-2795	579	5	constraint	constraint	NOUN
taxlaw-2795	579	6	means	mean	VERB
taxlaw-2795	579	7	that	that	SCONJ
taxlaw-2795	579	8	legal	legal	ADJ
taxlaw-2795	579	9	transitions	transition	NOUN
taxlaw-2795	579	10	can	can	AUX
taxlaw-2795	579	11	occur	occur	VERB
taxlaw-2795	579	12	at	at	ADP
taxlaw-2795	579	13	times	time	NOUN
taxlaw-2795	579	14	different	different	ADJ
taxlaw-2795	579	15	from	from	ADP
taxlaw-2795	579	16	their	their	PRON
taxlaw-2795	579	17	announcement	announcement	NOUN
taxlaw-2795	579	18	dates	date	NOUN
taxlaw-2795	579	19	and	and	CCONJ
taxlaw-2795	579	20	indeed	indeed	ADV
taxlaw-2795	579	21	at	at	ADP
taxlaw-2795	579	22	times	time	NOUN
taxlaw-2795	579	23	that	that	DET
taxlaw-2795	579	24	depart	depart	NOUN
taxlaw-2795	579	25	from	from	ADP
taxlaw-2795	579	26	the	the	DET
taxlaw-2795	579	27	announcement	announcement	NOUN
taxlaw-2795	579	28	dates	date	VERB
taxlaw-2795	579	29	in	in	ADP
taxlaw-2795	579	30	ways	way	NOUN
taxlaw-2795	579	31	that	that	PRON
taxlaw-2795	579	32	vary	vary	VERB
taxlaw-2795	579	33	depending	depend	VERB
taxlaw-2795	579	34	upon	upon	SCONJ
taxlaw-2795	579	35	the	the	DET
taxlaw-2795	579	36	types	type	NOUN
taxlaw-2795	579	37	of	of	ADP
taxlaw-2795	579	38	conventional	conventional	ADJ
taxlaw-2795	579	39	settings	setting	NOUN
taxlaw-2795	579	40	in	in	ADP
taxlaw-2795	579	41	which	which	PRON
taxlaw-2795	579	42	the	the	DET
taxlaw-2795	579	43	transition	transition	NOUN
taxlaw-2795	579	44	arises	arise	VERB
taxlaw-2795	579	45	.	.	PUNCT
taxlaw-2795	580	1	while	while	SCONJ
taxlaw-2795	580	2	scholars	scholar	NOUN
taxlaw-2795	580	3	writing	write	VERB
taxlaw-2795	580	4	from	from	ADP
taxlaw-2795	580	5	a	a	DET
taxlaw-2795	580	6	new	new	ADJ
taxlaw-2795	580	7	-	-	PUNCT
taxlaw-2795	580	8	view	view	NOUN
taxlaw-2795	580	9	perspective	perspective	NOUN
taxlaw-2795	580	10	have	have	AUX
taxlaw-2795	580	11	of	of	ADP
taxlaw-2795	580	12	course	course	NOUN
taxlaw-2795	580	13	entertained	entertain	VERB
taxlaw-2795	580	14	the	the	DET
taxlaw-2795	580	15	possibility	possibility	NOUN
taxlaw-2795	580	16	of	of	ADP
taxlaw-2795	580	17	a	a	DET
taxlaw-2795	580	18	norm	norm	NOUN
taxlaw-2795	580	19	for	for	ADP
taxlaw-2795	580	20	legal	legal	ADJ
taxlaw-2795	580	21	transitions	transition	NOUN
taxlaw-2795	580	22	that	that	PRON
taxlaw-2795	580	23	incorporates	incorporate	VERB
taxlaw-2795	580	24	some	some	DET
taxlaw-2795	580	25	amount	amount	NOUN
taxlaw-2795	580	26	of	of	ADP
taxlaw-2795	580	27	relief	relief	NOUN
taxlaw-2795	580	28	and	and	CCONJ
taxlaw-2795	580	29	some	some	DET
taxlaw-2795	580	30	amount	amount	NOUN
taxlaw-2795	580	31	of	of	ADP
taxlaw-2795	580	32	retroactivity	retroactivity	NOUN
taxlaw-2795	580	33	,	,	PUNCT
taxlaw-2795	580	34	the	the	DET
taxlaw-2795	580	35	literature	literature	NOUN
taxlaw-2795	580	36	has	have	AUX
taxlaw-2795	580	37	generally	generally	ADV
taxlaw-2795	580	38	settled	settle	VERB
taxlaw-2795	580	39	on	on	ADP
taxlaw-2795	580	40	a	a	DET
taxlaw-2795	580	41	norm	norm	NOUN
taxlaw-2795	580	42	of	of	ADP
taxlaw-2795	580	43	102	102	NUM
taxlaw-2795	580	44	.	.	PUNCT
taxlaw-2795	581	1	marbury	marbury	PROPN
taxlaw-2795	581	2	v.	v.	PROPN
taxlaw-2795	581	3	madison	madison	PROPN
taxlaw-2795	581	4	,	,	PUNCT
taxlaw-2795	581	5	5	5	NUM
taxlaw-2795	581	6	u.s	u.s	PROPN
taxlaw-2795	581	7	.	.	PROPN
taxlaw-2795	581	8	(	(	PUNCT
taxlaw-2795	581	9	1	1	NUM
taxlaw-2795	581	10	cranch	cranch	NOUN
taxlaw-2795	581	11	)	)	PUNCT
taxlaw-2795	581	12	137	137	NUM
taxlaw-2795	581	13	,	,	PUNCT
taxlaw-2795	581	14	177	177	NUM
taxlaw-2795	581	15	(	(	PUNCT
taxlaw-2795	581	16	1803	1803	NUM
taxlaw-2795	581	17	)	)	PUNCT
taxlaw-2795	581	18	contains	contain	VERB
taxlaw-2795	581	19	probably	probably	ADV
taxlaw-2795	581	20	the	the	DET
taxlaw-2795	581	21	most	most	ADV
taxlaw-2795	581	22	famous	famous	ADJ
taxlaw-2795	581	23	articulation	articulation	NOUN
taxlaw-2795	581	24	of	of	ADP
taxlaw-2795	581	25	this	this	DET
taxlaw-2795	581	26	principle	principle	NOUN
taxlaw-2795	581	27	in	in	ADP
taxlaw-2795	581	28	the	the	DET
taxlaw-2795	581	29	constitutional	constitutional	ADJ
taxlaw-2795	581	30	law	law	NOUN
taxlaw-2795	581	31	context	context	NOUN
taxlaw-2795	581	32	.	.	PUNCT
taxlaw-2795	582	1	see	see	VERB
taxlaw-2795	582	2	also	also	ADV
taxlaw-2795	582	3	william	william	PROPN
taxlaw-2795	582	4	blackstone	blackstone	PROPN
taxlaw-2795	582	5	,	,	PUNCT
taxlaw-2795	582	6	commentaries	commentary	NOUN
taxlaw-2795	582	7	on	on	ADP
taxlaw-2795	582	8	the	the	DET
taxlaw-2795	582	9	laws	law	NOUN
taxlaw-2795	582	10	of	of	ADP
taxlaw-2795	582	11	england	england	PROPN
taxlaw-2795	582	12	69	69	NUM
taxlaw-2795	582	13	(	(	PUNCT
taxlaw-2795	582	14	1765	1765	NUM
taxlaw-2795	582	15	)	)	PUNCT
taxlaw-2795	582	16	(	(	PUNCT
taxlaw-2795	582	17	stating	state	VERB
taxlaw-2795	582	18	that	that	SCONJ
taxlaw-2795	582	19	the	the	DET
taxlaw-2795	582	20	court	court	NOUN
taxlaw-2795	582	21	’s	’s	PART
taxlaw-2795	582	22	duty	duty	NOUN
taxlaw-2795	582	23	was	be	AUX
taxlaw-2795	582	24	not	not	PART
taxlaw-2795	582	25	to	to	PART
taxlaw-2795	582	26	“	"	PUNCT
taxlaw-2795	582	27	pronounce	pronounce	VERB
taxlaw-2795	582	28	a	a	DET
taxlaw-2795	582	29	new	new	ADJ
taxlaw-2795	582	30	law	law	NOUN
taxlaw-2795	582	31	,	,	PUNCT
taxlaw-2795	582	32	but	but	CCONJ
taxlaw-2795	582	33	to	to	PART
taxlaw-2795	582	34	maintain	maintain	VERB
taxlaw-2795	582	35	and	and	CCONJ
taxlaw-2795	582	36	expound	expound	VERB
taxlaw-2795	582	37	the	the	DET
taxlaw-2795	582	38	old	old	ADJ
taxlaw-2795	582	39	one	one	NOUN
taxlaw-2795	582	40	.	.	PUNCT
taxlaw-2795	582	41	”	"	PUNCT
taxlaw-2795	582	42	)	)	PUNCT
taxlaw-2795	582	43	,	,	PUNCT
taxlaw-2795	582	44	quoted	quote	VERB
taxlaw-2795	582	45	in	in	ADP
taxlaw-2795	582	46	munzer	munzer	NOUN
taxlaw-2795	582	47	,	,	PUNCT
taxlaw-2795	582	48	supra	supra	PROPN
taxlaw-2795	582	49	note	note	NOUN
taxlaw-2795	582	50	59	59	NUM
taxlaw-2795	582	51	,	,	PUNCT
taxlaw-2795	582	52	at	at	ADP
taxlaw-2795	582	53	374	374	NUM
taxlaw-2795	582	54	.	.	NOUN
taxlaw-2795	582	55	154	154	NUM
taxlaw-2795	582	56	columbia	columbia	PROPN
taxlaw-2795	582	57	jour'al	jour'al	PROPN
taxlaw-2795	582	58	of	of	ADP
taxlaw-2795	582	59	tax	tax	NOUN
taxlaw-2795	582	60	law	law	NOUN
taxlaw-2795	583	1	[	[	X
taxlaw-2795	583	2	vol	vol	NOUN
taxlaw-2795	583	3	.	.	PUNCT
taxlaw-2795	583	4	1:120	1:120	NUM
taxlaw-2795	583	5	enactment	enactment	NOUN
taxlaw-2795	583	6	-	-	PUNCT
taxlaw-2795	583	7	date	date	NOUN
taxlaw-2795	583	8	effectiveness	effectiveness	NOUN
taxlaw-2795	583	9	because	because	SCONJ
taxlaw-2795	583	10	it	it	PRON
taxlaw-2795	583	11	can	can	AUX
taxlaw-2795	583	12	not	not	PART
taxlaw-2795	583	13	identify	identify	VERB
taxlaw-2795	583	14	the	the	DET
taxlaw-2795	583	15	institutional	institutional	ADJ
taxlaw-2795	583	16	reasons	reason	NOUN
taxlaw-2795	583	17	that	that	PRON
taxlaw-2795	583	18	would	would	AUX
taxlaw-2795	583	19	support	support	VERB
taxlaw-2795	583	20	a	a	DET
taxlaw-2795	583	21	different	different	ADJ
taxlaw-2795	583	22	date	date	NOUN
taxlaw-2795	583	23	—	—	PUNCT
taxlaw-2795	583	24	namely	namely	ADV
taxlaw-2795	583	25	,	,	PUNCT
taxlaw-2795	583	26	either	either	CCONJ
taxlaw-2795	583	27	prospective	prospective	ADJ
taxlaw-2795	583	28	effectiveness	effectiveness	NOUN
taxlaw-2795	583	29	(	(	PUNCT
taxlaw-2795	583	30	or	or	CCONJ
taxlaw-2795	583	31	some	some	DET
taxlaw-2795	583	32	transition	transition	NOUN
taxlaw-2795	583	33	relief	relief	NOUN
taxlaw-2795	583	34	variant	variant	NOUN
taxlaw-2795	583	35	thereof	thereof	ADV
taxlaw-2795	583	36	)	)	PUNCT
taxlaw-2795	583	37	for	for	ADP
taxlaw-2795	583	38	reliance	reliance	NOUN
taxlaw-2795	583	39	-	-	PUNCT
taxlaw-2795	583	40	based	base	VERB
taxlaw-2795	583	41	reasons	reason	NOUN
taxlaw-2795	583	42	when	when	SCONJ
taxlaw-2795	583	43	they	they	PRON
taxlaw-2795	583	44	might	might	AUX
taxlaw-2795	583	45	apply	apply	VERB
taxlaw-2795	583	46	,	,	PUNCT
taxlaw-2795	583	47	or	or	CCONJ
taxlaw-2795	583	48	retroactive	retroactive	ADJ
taxlaw-2795	583	49	effectiveness	effectiveness	NOUN
taxlaw-2795	583	50	for	for	ADP
taxlaw-2795	583	51	nominal	nominal	ADJ
taxlaw-2795	583	52	transitions	transition	NOUN
taxlaw-2795	583	53	that	that	PRON
taxlaw-2795	583	54	in	in	ADP
taxlaw-2795	583	55	fact	fact	NOUN
taxlaw-2795	583	56	further	far	ADV
taxlaw-2795	583	57	the	the	DET
taxlaw-2795	583	58	principle	principle	NOUN
taxlaw-2795	583	59	or	or	CCONJ
taxlaw-2795	583	60	purpose	purpose	NOUN
taxlaw-2795	583	61	of	of	ADP
taxlaw-2795	583	62	an	an	DET
taxlaw-2795	583	63	already	already	ADV
taxlaw-2795	583	64	-	-	PUNCT
taxlaw-2795	583	65	enacted	enact	VERB
taxlaw-2795	583	66	rule	rule	NOUN
taxlaw-2795	583	67	.	.	PUNCT
taxlaw-2795	584	1	in	in	ADP
taxlaw-2795	584	2	short	short	ADJ
taxlaw-2795	584	3	,	,	PUNCT
taxlaw-2795	584	4	the	the	DET
taxlaw-2795	584	5	literature	literature	NOUN
taxlaw-2795	584	6	is	be	AUX
taxlaw-2795	584	7	unable	unable	ADJ
taxlaw-2795	584	8	to	to	PART
taxlaw-2795	584	9	comprehend	comprehend	VERB
taxlaw-2795	584	10	the	the	DET
taxlaw-2795	584	11	variation	variation	NOUN
taxlaw-2795	584	12	that	that	PRON
taxlaw-2795	584	13	arises	arise	VERB
taxlaw-2795	584	14	from	from	ADP
taxlaw-2795	584	15	different	different	ADJ
taxlaw-2795	584	16	institutional	institutional	ADJ
taxlaw-2795	584	17	settings	setting	NOUN
taxlaw-2795	584	18	,	,	PUNCT
taxlaw-2795	584	19	rather	rather	ADV
taxlaw-2795	584	20	than	than	ADP
taxlaw-2795	584	21	from	from	ADP
taxlaw-2795	584	22	either	either	CCONJ
taxlaw-2795	584	23	different	different	ADJ
taxlaw-2795	584	24	substantive	substantive	ADJ
taxlaw-2795	584	25	settings	setting	NOUN
taxlaw-2795	584	26	,	,	PUNCT
taxlaw-2795	584	27	such	such	ADJ
taxlaw-2795	584	28	as	as	ADP
taxlaw-2795	584	29	whether	whether	SCONJ
taxlaw-2795	584	30	the	the	DET
taxlaw-2795	584	31	underlying	underlie	VERB
taxlaw-2795	584	32	rule	rule	NOUN
taxlaw-2795	584	33	was	be	AUX
taxlaw-2795	584	34	good	good	ADJ
taxlaw-2795	584	35	or	or	CCONJ
taxlaw-2795	584	36	bad	bad	ADJ
taxlaw-2795	584	37	,	,	PUNCT
taxlaw-2795	584	38	or	or	CCONJ
taxlaw-2795	584	39	from	from	ADP
taxlaw-2795	584	40	the	the	DET
taxlaw-2795	584	41	varying	vary	VERB
taxlaw-2795	584	42	propensities	propensity	NOUN
taxlaw-2795	584	43	of	of	ADP
taxlaw-2795	584	44	different	different	ADJ
taxlaw-2795	584	45	actors	actor	NOUN
taxlaw-2795	584	46	to	to	PART
taxlaw-2795	584	47	be	be	AUX
taxlaw-2795	584	48	subject	subject	ADJ
taxlaw-2795	584	49	to	to	ADP
taxlaw-2795	584	50	nonsocially	nonsocially	ADV
taxlaw-2795	584	51	optimizing	optimize	VERB
taxlaw-2795	584	52	conduct	conduct	NOUN
taxlaw-2795	584	53	because	because	SCONJ
taxlaw-2795	584	54	of	of	ADP
taxlaw-2795	584	55	capture	capture	NOUN
taxlaw-2795	584	56	,	,	PUNCT
taxlaw-2795	584	57	principal	principal	ADJ
taxlaw-2795	584	58	-	-	PUNCT
taxlaw-2795	584	59	agent	agent	NOUN
taxlaw-2795	584	60	problems	problem	NOUN
taxlaw-2795	584	61	,	,	PUNCT
taxlaw-2795	584	62	and	and	CCONJ
taxlaw-2795	584	63	the	the	DET
taxlaw-2795	584	64	like.103	like.103	NOUN
taxlaw-2795	584	65	on	on	ADP
taxlaw-2795	584	66	the	the	DET
taxlaw-2795	584	67	other	other	ADJ
taxlaw-2795	584	68	hand	hand	NOUN
taxlaw-2795	584	69	,	,	PUNCT
taxlaw-2795	584	70	as	as	ADP
taxlaw-2795	584	71	artificial	artificial	ADJ
taxlaw-2795	584	72	institutions	institution	NOUN
taxlaw-2795	584	73	of	of	ADP
taxlaw-2795	584	74	a	a	DET
taxlaw-2795	584	75	certain	certain	ADJ
taxlaw-2795	584	76	sort	sort	NOUN
taxlaw-2795	584	77	,	,	PUNCT
taxlaw-2795	584	78	legal	legal	ADJ
taxlaw-2795	584	79	regimes	regime	NOUN
taxlaw-2795	584	80	can	can	AUX
taxlaw-2795	584	81	not	not	PART
taxlaw-2795	584	82	be	be	AUX
taxlaw-2795	584	83	instantiations	instantiation	NOUN
taxlaw-2795	584	84	of	of	ADP
taxlaw-2795	584	85	just	just	ADV
taxlaw-2795	584	86	any	any	DET
taxlaw-2795	584	87	convention	convention	NOUN
taxlaw-2795	584	88	.	.	PUNCT
taxlaw-2795	585	1	they	they	PRON
taxlaw-2795	585	2	must	must	AUX
taxlaw-2795	585	3	be	be	AUX
taxlaw-2795	585	4	instantiations	instantiation	NOUN
taxlaw-2795	585	5	of	of	ADP
taxlaw-2795	585	6	conventions	convention	NOUN
taxlaw-2795	585	7	that	that	PRON
taxlaw-2795	585	8	are	be	AUX
taxlaw-2795	585	9	consistent	consistent	ADJ
taxlaw-2795	585	10	with	with	ADP
taxlaw-2795	585	11	the	the	DET
taxlaw-2795	585	12	terms	term	NOUN
taxlaw-2795	585	13	of	of	ADP
taxlaw-2795	585	14	the	the	DET
taxlaw-2795	585	15	implicit	implicit	ADJ
taxlaw-2795	585	16	bargain	bargain	NOUN
taxlaw-2795	585	17	upon	upon	SCONJ
taxlaw-2795	585	18	which	which	PRON
taxlaw-2795	585	19	the	the	DET
taxlaw-2795	585	20	regime	regime	NOUN
taxlaw-2795	585	21	rests	rest	VERB
taxlaw-2795	585	22	.	.	PUNCT
taxlaw-2795	586	1	by	by	ADP
taxlaw-2795	586	2	naturalizing	naturalize	VERB
taxlaw-2795	586	3	the	the	DET
taxlaw-2795	586	4	circumstances	circumstance	NOUN
taxlaw-2795	586	5	within	within	ADP
taxlaw-2795	586	6	which	which	PRON
taxlaw-2795	586	7	legal	legal	ADJ
taxlaw-2795	586	8	transitions	transition	NOUN
taxlaw-2795	586	9	occur	occur	VERB
taxlaw-2795	586	10	—	—	PUNCT
taxlaw-2795	586	11	for	for	ADP
taxlaw-2795	586	12	example	example	NOUN
taxlaw-2795	586	13	,	,	PUNCT
taxlaw-2795	586	14	by	by	ADP
taxlaw-2795	586	15	assuming	assume	VERB
taxlaw-2795	586	16	the	the	DET
taxlaw-2795	586	17	existence	existence	NOUN
taxlaw-2795	586	18	of	of	ADP
taxlaw-2795	586	19	well	well	ADV
taxlaw-2795	586	20	functioning	function	VERB
taxlaw-2795	586	21	markets	market	NOUN
taxlaw-2795	586	22	no	no	ADV
taxlaw-2795	586	23	matter	matter	ADV
taxlaw-2795	586	24	what	what	PRON
taxlaw-2795	586	25	the	the	DET
taxlaw-2795	586	26	legal	legal	ADJ
taxlaw-2795	586	27	regime	regime	NOUN
taxlaw-2795	586	28	—	—	PUNCT
taxlaw-2795	586	29	the	the	DET
taxlaw-2795	586	30	transitions	transition	NOUN
taxlaw-2795	586	31	literature	literature	NOUN
taxlaw-2795	586	32	fails	fail	VERB
taxlaw-2795	586	33	to	to	PART
taxlaw-2795	586	34	appreciate	appreciate	VERB
taxlaw-2795	586	35	the	the	DET
taxlaw-2795	586	36	relationship	relationship	NOUN
taxlaw-2795	586	37	between	between	ADP
taxlaw-2795	586	38	transition	transition	NOUN
taxlaw-2795	586	39	norms	norm	NOUN
taxlaw-2795	586	40	and	and	CCONJ
taxlaw-2795	586	41	the	the	DET
taxlaw-2795	586	42	set	set	NOUN
taxlaw-2795	586	43	of	of	ADP
taxlaw-2795	586	44	legal	legal	ADJ
taxlaw-2795	586	45	institutions	institution	NOUN
taxlaw-2795	586	46	and	and	CCONJ
taxlaw-2795	586	47	relationships	relationship	NOUN
taxlaw-2795	586	48	that	that	PRON
taxlaw-2795	586	49	depend	depend	VERB
taxlaw-2795	586	50	,	,	PUNCT
taxlaw-2795	586	51	in	in	ADP
taxlaw-2795	586	52	part	part	NOUN
taxlaw-2795	586	53	,	,	PUNCT
taxlaw-2795	586	54	on	on	ADP
taxlaw-2795	586	55	those	those	DET
taxlaw-2795	586	56	norms	norm	NOUN
taxlaw-2795	586	57	and	and	CCONJ
taxlaw-2795	586	58	that	that	PRON
taxlaw-2795	586	59	provide	provide	VERB
taxlaw-2795	586	60	the	the	DET
taxlaw-2795	586	61	framework	framework	NOUN
taxlaw-2795	586	62	within	within	ADP
taxlaw-2795	586	63	which	which	PRON
taxlaw-2795	586	64	conventional	conventional	ADJ
taxlaw-2795	586	65	arrangements	arrangement	NOUN
taxlaw-2795	586	66	,	,	PUNCT
taxlaw-2795	586	67	including	include	VERB
taxlaw-2795	586	68	markets	market	NOUN
taxlaw-2795	586	69	generally	generally	ADV
taxlaw-2795	586	70	and	and	CCONJ
taxlaw-2795	586	71	insurance	insurance	NOUN
taxlaw-2795	586	72	markets	market	NOUN
taxlaw-2795	586	73	in	in	ADP
taxlaw-2795	586	74	particular	particular	ADJ
taxlaw-2795	586	75	,	,	PUNCT
taxlaw-2795	586	76	appear	appear	VERB
taxlaw-2795	586	77	natural	natural	ADJ
taxlaw-2795	586	78	and	and	CCONJ
taxlaw-2795	586	79	are	be	AUX
taxlaw-2795	586	80	able	able	ADJ
taxlaw-2795	586	81	to	to	PART
taxlaw-2795	586	82	function	function	VERB
taxlaw-2795	586	83	.	.	PUNCT
taxlaw-2795	587	1	as	as	ADP
taxlaw-2795	587	2	a	a	DET
taxlaw-2795	587	3	result	result	NOUN
taxlaw-2795	587	4	,	,	PUNCT
taxlaw-2795	587	5	the	the	DET
taxlaw-2795	587	6	literature	literature	NOUN
taxlaw-2795	587	7	fails	fail	VERB
taxlaw-2795	587	8	to	to	PART
taxlaw-2795	587	9	appreciate	appreciate	VERB
taxlaw-2795	587	10	an	an	DET
taxlaw-2795	587	11	important	important	ADJ
taxlaw-2795	587	12	set	set	NOUN
taxlaw-2795	587	13	of	of	ADP
taxlaw-2795	587	14	considerations	consideration	NOUN
taxlaw-2795	587	15	at	at	ADP
taxlaw-2795	587	16	stake	stake	NOUN
taxlaw-2795	587	17	in	in	ADP
taxlaw-2795	587	18	adopting	adopt	VERB
taxlaw-2795	587	19	one	one	NUM
taxlaw-2795	587	20	set	set	NOUN
taxlaw-2795	587	21	of	of	ADP
taxlaw-2795	587	22	norms	norm	NOUN
taxlaw-2795	587	23	rather	rather	ADV
taxlaw-2795	587	24	than	than	ADP
taxlaw-2795	587	25	another	another	PRON
taxlaw-2795	587	26	in	in	ADP
taxlaw-2795	587	27	different	different	ADJ
taxlaw-2795	587	28	transition	transition	NOUN
taxlaw-2795	587	29	settings	setting	NOUN
taxlaw-2795	587	30	;	;	PUNCT
taxlaw-2795	587	31	it	it	PRON
taxlaw-2795	587	32	is	be	AUX
taxlaw-2795	587	33	able	able	ADJ
taxlaw-2795	587	34	to	to	PART
taxlaw-2795	587	35	comprehend	comprehend	VERB
taxlaw-2795	587	36	the	the	DET
taxlaw-2795	587	37	differences	difference	NOUN
taxlaw-2795	587	38	among	among	ADP
taxlaw-2795	587	39	possible	possible	ADJ
taxlaw-2795	587	40	norms	norm	NOUN
taxlaw-2795	587	41	only	only	ADV
taxlaw-2795	587	42	in	in	ADP
taxlaw-2795	587	43	terms	term	NOUN
taxlaw-2795	587	44	of	of	ADP
taxlaw-2795	587	45	the	the	DET
taxlaw-2795	587	46	impact	impact	NOUN
taxlaw-2795	587	47	on	on	ADP
taxlaw-2795	587	48	private	private	ADJ
taxlaw-2795	587	49	expectations	expectation	NOUN
taxlaw-2795	587	50	under	under	ADP
taxlaw-2795	587	51	the	the	DET
taxlaw-2795	587	52	assumption	assumption	NOUN
taxlaw-2795	587	53	that	that	SCONJ
taxlaw-2795	587	54	private	private	ADJ
taxlaw-2795	587	55	expectations	expectation	NOUN
taxlaw-2795	587	56	will	will	AUX
taxlaw-2795	587	57	not	not	PART
taxlaw-2795	587	58	differ	differ	VERB
taxlaw-2795	587	59	,	,	PUNCT
taxlaw-2795	587	60	for	for	ADP
taxlaw-2795	587	61	systematic	systematic	ADJ
taxlaw-2795	587	62	reasons	reason	NOUN
taxlaw-2795	587	63	,	,	PUNCT
taxlaw-2795	587	64	depending	depend	VERB
taxlaw-2795	587	65	upon	upon	SCONJ
taxlaw-2795	587	66	which	which	PRON
taxlaw-2795	587	67	governmental	governmental	ADJ
taxlaw-2795	587	68	actor	actor	NOUN
taxlaw-2795	587	69	initiates	initiate	VERB
taxlaw-2795	587	70	the	the	DET
taxlaw-2795	587	71	legal	legal	ADJ
taxlaw-2795	587	72	transition	transition	NOUN
taxlaw-2795	587	73	it	it	PRON
taxlaw-2795	587	74	is	be	AUX
taxlaw-2795	587	75	not	not	PART
taxlaw-2795	587	76	able	able	ADJ
taxlaw-2795	587	77	to	to	PART
taxlaw-2795	587	78	comprehend	comprehend	VERB
taxlaw-2795	587	79	the	the	DET
taxlaw-2795	587	80	varying	vary	VERB
taxlaw-2795	587	81	impact	impact	NOUN
taxlaw-2795	587	82	of	of	ADP
taxlaw-2795	587	83	possible	possible	ADJ
taxlaw-2795	587	84	norms	norm	NOUN
taxlaw-2795	587	85	on	on	ADP
taxlaw-2795	587	86	the	the	DET
taxlaw-2795	587	87	persistence	persistence	NOUN
taxlaw-2795	587	88	of	of	ADP
taxlaw-2795	587	89	the	the	DET
taxlaw-2795	587	90	conventions	convention	NOUN
taxlaw-2795	587	91	that	that	PRON
taxlaw-2795	587	92	must	must	AUX
taxlaw-2795	587	93	persist	persist	VERB
taxlaw-2795	587	94	for	for	SCONJ
taxlaw-2795	587	95	the	the	DET
taxlaw-2795	587	96	legal	legal	ADJ
taxlaw-2795	587	97	regime	regime	NOUN
taxlaw-2795	587	98	to	to	PART
taxlaw-2795	587	99	exist	exist	VERB
taxlaw-2795	587	100	at	at	ADV
taxlaw-2795	587	101	all	all	ADV
taxlaw-2795	587	102	.	.	PUNCT
taxlaw-2795	588	1	these	these	DET
taxlaw-2795	588	2	problems	problem	NOUN
taxlaw-2795	588	3	may	may	AUX
taxlaw-2795	588	4	be	be	AUX
taxlaw-2795	588	5	summarized	summarize	VERB
taxlaw-2795	588	6	with	with	ADP
taxlaw-2795	588	7	the	the	DET
taxlaw-2795	588	8	observations	observation	NOUN
taxlaw-2795	588	9	that	that	PRON
taxlaw-2795	588	10	the	the	DET
taxlaw-2795	588	11	transitions	transition	NOUN
taxlaw-2795	588	12	question	question	NOUN
taxlaw-2795	588	13	arises	arise	VERB
taxlaw-2795	588	14	from	from	ADP
taxlaw-2795	588	15	the	the	DET
taxlaw-2795	588	16	conventional	conventional	ADJ
taxlaw-2795	588	17	nature	nature	NOUN
taxlaw-2795	588	18	of	of	ADP
taxlaw-2795	588	19	law	law	NOUN
taxlaw-2795	588	20	and	and	CCONJ
taxlaw-2795	588	21	that	that	SCONJ
taxlaw-2795	588	22	any	any	DET
taxlaw-2795	588	23	attempt	attempt	NOUN
taxlaw-2795	588	24	to	to	PART
taxlaw-2795	588	25	answer	answer	VERB
taxlaw-2795	588	26	that	that	DET
taxlaw-2795	588	27	question	question	NOUN
taxlaw-2795	588	28	without	without	ADP
taxlaw-2795	588	29	due	due	ADJ
taxlaw-2795	588	30	regard	regard	NOUN
taxlaw-2795	588	31	for	for	ADP
taxlaw-2795	588	32	the	the	DET
taxlaw-2795	588	33	distinctive	distinctive	ADJ
taxlaw-2795	588	34	nature	nature	NOUN
taxlaw-2795	588	35	of	of	ADP
taxlaw-2795	588	36	convention	convention	NOUN
taxlaw-2795	588	37	is	be	AUX
taxlaw-2795	588	38	apt	apt	ADJ
taxlaw-2795	588	39	to	to	PART
taxlaw-2795	588	40	fail	fail	VERB
taxlaw-2795	588	41	.	.	PUNCT
taxlaw-2795	589	1	one	one	PRON
taxlaw-2795	589	2	could	could	AUX
taxlaw-2795	589	3	justifiably	justifiably	ADV
taxlaw-2795	589	4	say	say	VERB
taxlaw-2795	589	5	,	,	PUNCT
taxlaw-2795	589	6	perhaps	perhaps	ADV
taxlaw-2795	589	7	with	with	ADP
taxlaw-2795	589	8	some	some	DET
taxlaw-2795	589	9	irony	irony	NOUN
taxlaw-2795	589	10	,	,	PUNCT
taxlaw-2795	589	11	that	that	SCONJ
taxlaw-2795	589	12	the	the	DET
taxlaw-2795	589	13	“	"	PUNCT
taxlaw-2795	589	14	nature	nature	NOUN
taxlaw-2795	589	15	”	"	PUNCT
taxlaw-2795	589	16	to	to	PART
taxlaw-2795	589	17	which	which	PRON
taxlaw-2795	589	18	the	the	DET
taxlaw-2795	589	19	new	new	ADJ
taxlaw-2795	589	20	-	-	PUNCT
taxlaw-2795	589	21	view	view	NOUN
taxlaw-2795	589	22	analysis	analysis	NOUN
taxlaw-2795	589	23	appeals	appeal	NOUN
taxlaw-2795	589	24	in	in	ADP
taxlaw-2795	589	25	analyzing	analyze	VERB
taxlaw-2795	589	26	the	the	DET
taxlaw-2795	589	27	legal	legal	ADJ
taxlaw-2795	589	28	transitions	transition	NOUN
taxlaw-2795	589	29	question	question	NOUN
taxlaw-2795	589	30	(	(	PUNCT
taxlaw-2795	589	31	namely	namely	ADV
taxlaw-2795	589	32	,	,	PUNCT
taxlaw-2795	589	33	markets	market	NOUN
taxlaw-2795	589	34	)	)	PUNCT
taxlaw-2795	589	35	would	would	AUX
taxlaw-2795	589	36	not	not	PART
taxlaw-2795	589	37	exist	exist	VERB
taxlaw-2795	589	38	if	if	SCONJ
taxlaw-2795	589	39	a	a	DET
taxlaw-2795	589	40	set	set	NOUN
taxlaw-2795	589	41	of	of	ADP
taxlaw-2795	589	42	conventions	convention	NOUN
taxlaw-2795	589	43	that	that	PRON
taxlaw-2795	589	44	themselves	themselves	PRON
taxlaw-2795	589	45	presuppose	presuppose	VERB
taxlaw-2795	589	46	certain	certain	ADJ
taxlaw-2795	589	47	constraints	constraint	NOUN
taxlaw-2795	589	48	on	on	ADP
taxlaw-2795	589	49	transition	transition	NOUN
taxlaw-2795	589	50	norms	norm	NOUN
taxlaw-2795	589	51	were	be	AUX
taxlaw-2795	589	52	not	not	PART
taxlaw-2795	589	53	also	also	ADV
taxlaw-2795	589	54	in	in	ADP
taxlaw-2795	589	55	place	place	NOUN
taxlaw-2795	589	56	.	.	PUNCT
taxlaw-2795	590	1	these	these	DET
taxlaw-2795	590	2	conventions	convention	NOUN
taxlaw-2795	590	3	are	be	AUX
taxlaw-2795	590	4	both	both	CCONJ
taxlaw-2795	590	5	more	more	ADV
taxlaw-2795	590	6	fragile	fragile	ADJ
taxlaw-2795	590	7	and	and	CCONJ
taxlaw-2795	590	8	103	103	NUM
taxlaw-2795	590	9	.	.	PUNCT
taxlaw-2795	591	1	for	for	ADP
taxlaw-2795	591	2	sample	sample	NOUN
taxlaw-2795	591	3	discussions	discussion	NOUN
taxlaw-2795	591	4	of	of	ADP
taxlaw-2795	591	5	non	non	ADJ
taxlaw-2795	591	6	-	-	ADJ
taxlaw-2795	591	7	socially	socially	ADV
taxlaw-2795	591	8	optimizing	optimize	VERB
taxlaw-2795	591	9	conduct	conduct	NOUN
taxlaw-2795	591	10	,	,	PUNCT
taxlaw-2795	591	11	see	see	VERB
taxlaw-2795	591	12	generally	generally	ADV
taxlaw-2795	591	13	shaviro	shaviro	VERB
taxlaw-2795	591	14	,	,	PUNCT
taxlaw-2795	591	15	supra	supra	PROPN
taxlaw-2795	591	16	note	note	NOUN
taxlaw-2795	591	17	1	1	NUM
taxlaw-2795	591	18	,	,	PUNCT
taxlaw-2795	591	19	at	at	ADP
taxlaw-2795	591	20	64–91	64–91	NUM
taxlaw-2795	591	21	.	.	PUNCT
taxlaw-2795	592	1	2010	2010	NUM
taxlaw-2795	592	2	]	]	X
taxlaw-2795	592	3	legal	legal	ADJ
taxlaw-2795	592	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	592	5	's	's	PART
taxlaw-2795	592	6	155	155	NUM
taxlaw-2795	592	7	more	more	ADV
taxlaw-2795	592	8	flexible	flexible	ADJ
taxlaw-2795	592	9	than	than	ADP
taxlaw-2795	592	10	that	that	DET
taxlaw-2795	592	11	nature	nature	NOUN
taxlaw-2795	592	12	:	:	PUNCT
taxlaw-2795	592	13	more	more	ADV
taxlaw-2795	592	14	fragile	fragile	ADJ
taxlaw-2795	592	15	in	in	SCONJ
taxlaw-2795	592	16	that	that	SCONJ
taxlaw-2795	592	17	they	they	PRON
taxlaw-2795	592	18	place	place	VERB
taxlaw-2795	592	19	limits	limit	NOUN
taxlaw-2795	592	20	on	on	ADP
taxlaw-2795	592	21	transition	transition	NOUN
taxlaw-2795	592	22	“	"	PUNCT
taxlaw-2795	592	23	norms	norm	NOUN
taxlaw-2795	592	24	”	"	PUNCT
taxlaw-2795	592	25	that	that	PRON
taxlaw-2795	592	26	might	might	AUX
taxlaw-2795	592	27	otherwise	otherwise	ADV
taxlaw-2795	592	28	appear	appear	VERB
taxlaw-2795	592	29	more	more	ADV
taxlaw-2795	592	30	efficient	efficient	ADJ
taxlaw-2795	592	31	,	,	PUNCT
taxlaw-2795	592	32	and	and	CCONJ
taxlaw-2795	592	33	more	more	ADV
taxlaw-2795	592	34	flexible	flexible	ADJ
taxlaw-2795	592	35	in	in	ADP
taxlaw-2795	592	36	that	that	PRON
taxlaw-2795	592	37	,	,	PUNCT
taxlaw-2795	592	38	unlike	unlike	ADP
taxlaw-2795	592	39	the	the	DET
taxlaw-2795	592	40	natural	natural	ADJ
taxlaw-2795	592	41	events	event	NOUN
taxlaw-2795	592	42	to	to	PART
taxlaw-2795	592	43	which	which	PRON
taxlaw-2795	592	44	they	they	PRON
taxlaw-2795	592	45	are	be	AUX
taxlaw-2795	592	46	inappropriately	inappropriately	ADV
taxlaw-2795	592	47	analogized	analogize	VERB
taxlaw-2795	592	48	,	,	PUNCT
taxlaw-2795	592	49	they	they	PRON
taxlaw-2795	592	50	may	may	AUX
taxlaw-2795	592	51	occur	occur	VERB
taxlaw-2795	592	52	at	at	ADP
taxlaw-2795	592	53	times	time	NOUN
taxlaw-2795	592	54	different	different	ADJ
taxlaw-2795	592	55	from	from	ADP
taxlaw-2795	592	56	their	their	PRON
taxlaw-2795	592	57	“	"	PUNCT
taxlaw-2795	592	58	announcement	announcement	NOUN
taxlaw-2795	592	59	.	.	PUNCT
taxlaw-2795	592	60	”	"	PUNCT
taxlaw-2795	593	1	the	the	DET
taxlaw-2795	593	2	conventional	conventional	ADJ
taxlaw-2795	593	3	source	source	NOUN
taxlaw-2795	593	4	of	of	ADP
taxlaw-2795	593	5	the	the	DET
taxlaw-2795	593	6	transition	transition	NOUN
taxlaw-2795	593	7	problem	problem	NOUN
taxlaw-2795	593	8	is	be	AUX
taxlaw-2795	593	9	also	also	ADV
taxlaw-2795	593	10	the	the	DET
taxlaw-2795	593	11	reason	reason	NOUN
taxlaw-2795	593	12	why	why	SCONJ
taxlaw-2795	593	13	the	the	DET
taxlaw-2795	593	14	appeal	appeal	NOUN
taxlaw-2795	593	15	to	to	ADP
taxlaw-2795	593	16	the	the	DET
taxlaw-2795	593	17	rules	rule	NOUN
taxlaw-2795	593	18	for	for	ADP
taxlaw-2795	593	19	market	market	NOUN
taxlaw-2795	593	20	-	-	PUNCT
taxlaw-2795	593	21	based	base	VERB
taxlaw-2795	593	22	change	change	NOUN
taxlaw-2795	593	23	as	as	ADP
taxlaw-2795	593	24	a	a	DET
taxlaw-2795	593	25	basis	basis	NOUN
taxlaw-2795	593	26	for	for	ADP
taxlaw-2795	593	27	legal	legal	ADJ
taxlaw-2795	593	28	transition	transition	NOUN
taxlaw-2795	593	29	policy	policy	NOUN
taxlaw-2795	593	30	is	be	AUX
taxlaw-2795	593	31	fundamentally	fundamentally	ADV
taxlaw-2795	593	32	unavailing	unavailing	ADJ
taxlaw-2795	593	33	.	.	PUNCT
taxlaw-2795	594	1	if	if	SCONJ
taxlaw-2795	594	2	what	what	PRON
taxlaw-2795	594	3	must	must	AUX
taxlaw-2795	594	4	be	be	AUX
taxlaw-2795	594	5	taken	take	VERB
taxlaw-2795	594	6	as	as	SCONJ
taxlaw-2795	594	7	given	give	VERB
taxlaw-2795	594	8	is	be	AUX
taxlaw-2795	594	9	the	the	DET
taxlaw-2795	594	10	possibility	possibility	NOUN
taxlaw-2795	594	11	that	that	SCONJ
taxlaw-2795	594	12	the	the	DET
taxlaw-2795	594	13	two	two	NUM
taxlaw-2795	594	14	dates	date	NOUN
taxlaw-2795	594	15	differ	differ	VERB
taxlaw-2795	594	16	(	(	PUNCT
taxlaw-2795	594	17	and	and	CCONJ
taxlaw-2795	594	18	it	it	PRON
taxlaw-2795	594	19	must	must	AUX
taxlaw-2795	594	20	if	if	SCONJ
taxlaw-2795	594	21	the	the	DET
taxlaw-2795	594	22	transition	transition	NOUN
taxlaw-2795	594	23	issue	issue	NOUN
taxlaw-2795	594	24	is	be	AUX
taxlaw-2795	594	25	to	to	PART
taxlaw-2795	594	26	arise	arise	VERB
taxlaw-2795	594	27	at	at	ADV
taxlaw-2795	594	28	all	all	ADV
taxlaw-2795	594	29	)	)	PUNCT
taxlaw-2795	594	30	,	,	PUNCT
taxlaw-2795	594	31	then	then	ADV
taxlaw-2795	594	32	the	the	DET
taxlaw-2795	594	33	appeal	appeal	NOUN
taxlaw-2795	594	34	to	to	ADP
taxlaw-2795	594	35	the	the	DET
taxlaw-2795	594	36	solution	solution	NOUN
taxlaw-2795	594	37	of	of	ADP
taxlaw-2795	594	38	having	have	VERB
taxlaw-2795	594	39	the	the	DET
taxlaw-2795	594	40	dates	date	NOUN
taxlaw-2795	594	41	be	be	AUX
taxlaw-2795	594	42	the	the	DET
taxlaw-2795	594	43	same	same	ADJ
taxlaw-2795	594	44	where	where	SCONJ
taxlaw-2795	594	45	that	that	DET
taxlaw-2795	594	46	solution	solution	NOUN
taxlaw-2795	594	47	presupposes	presuppose	VERB
taxlaw-2795	594	48	that	that	SCONJ
taxlaw-2795	594	49	they	they	PRON
taxlaw-2795	594	50	are	be	AUX
taxlaw-2795	594	51	the	the	DET
taxlaw-2795	594	52	same	same	ADJ
taxlaw-2795	594	53	offers	offer	VERB
taxlaw-2795	594	54	no	no	DET
taxlaw-2795	594	55	help	help	NOUN
taxlaw-2795	594	56	whatever	whatever	PRON
taxlaw-2795	594	57	in	in	ADP
taxlaw-2795	594	58	analyzing	analyze	VERB
taxlaw-2795	594	59	the	the	DET
taxlaw-2795	594	60	transition	transition	NOUN
taxlaw-2795	594	61	problem	problem	NOUN
taxlaw-2795	594	62	.	.	PUNCT
taxlaw-2795	595	1	v.	v.	ADP
taxlaw-2795	595	2	reliance	reliance	NOUN
taxlaw-2795	595	3	and	and	CCONJ
taxlaw-2795	595	4	reasonable	reasonable	ADJ
taxlaw-2795	595	5	expectations	expectation	NOUN
taxlaw-2795	595	6	none	none	NOUN
taxlaw-2795	595	7	of	of	ADP
taxlaw-2795	595	8	the	the	DET
taxlaw-2795	595	9	observations	observation	NOUN
taxlaw-2795	595	10	made	make	VERB
taxlaw-2795	595	11	in	in	ADP
taxlaw-2795	595	12	the	the	DET
taxlaw-2795	595	13	preceding	precede	VERB
taxlaw-2795	595	14	part	part	NOUN
taxlaw-2795	595	15	imply	imply	ADV
taxlaw-2795	595	16	that	that	SCONJ
taxlaw-2795	595	17	the	the	DET
taxlaw-2795	595	18	actual	actual	ADJ
taxlaw-2795	595	19	policy	policy	NOUN
taxlaw-2795	595	20	recommendations	recommendation	NOUN
taxlaw-2795	595	21	of	of	ADP
taxlaw-2795	595	22	the	the	DET
taxlaw-2795	595	23	recent	recent	ADJ
taxlaw-2795	595	24	transitions	transition	NOUN
taxlaw-2795	595	25	literature	literature	NOUN
taxlaw-2795	595	26	are	be	AUX
taxlaw-2795	595	27	incorrect	incorrect	ADJ
taxlaw-2795	595	28	.	.	PUNCT
taxlaw-2795	596	1	nor	nor	CCONJ
taxlaw-2795	596	2	,	,	PUNCT
taxlaw-2795	596	3	conversely	conversely	ADV
taxlaw-2795	596	4	,	,	PUNCT
taxlaw-2795	596	5	does	do	VERB
taxlaw-2795	596	6	the	the	DET
taxlaw-2795	596	7	fact	fact	NOUN
taxlaw-2795	596	8	that	that	SCONJ
taxlaw-2795	596	9	the	the	DET
taxlaw-2795	596	10	law	law	NOUN
taxlaw-2795	596	11	occasionally	occasionally	ADV
taxlaw-2795	596	12	has	have	AUX
taxlaw-2795	596	13	been	be	AUX
taxlaw-2795	596	14	applied	apply	VERB
taxlaw-2795	596	15	in	in	ADP
taxlaw-2795	596	16	ways	way	NOUN
taxlaw-2795	596	17	inconsistent	inconsistent	ADJ
taxlaw-2795	596	18	with	with	ADP
taxlaw-2795	596	19	principles	principle	NOUN
taxlaw-2795	596	20	that	that	PRON
taxlaw-2795	596	21	support	support	VERB
taxlaw-2795	596	22	political	political	ADJ
taxlaw-2795	596	23	stability	stability	NOUN
taxlaw-2795	596	24	refute	refute	VERB
taxlaw-2795	596	25	the	the	DET
taxlaw-2795	596	26	observations	observation	NOUN
taxlaw-2795	596	27	made	make	VERB
taxlaw-2795	596	28	there	there	ADV
taxlaw-2795	596	29	,	,	PUNCT
taxlaw-2795	596	30	because	because	SCONJ
taxlaw-2795	596	31	the	the	DET
taxlaw-2795	596	32	question	question	NOUN
taxlaw-2795	596	33	is	be	AUX
taxlaw-2795	596	34	what	what	PRON
taxlaw-2795	596	35	an	an	DET
taxlaw-2795	596	36	appropriate	appropriate	ADJ
taxlaw-2795	596	37	transition	transition	NOUN
taxlaw-2795	596	38	norm	norm	NOUN
taxlaw-2795	596	39	should	should	AUX
taxlaw-2795	596	40	be	be	AUX
taxlaw-2795	596	41	,	,	PUNCT
taxlaw-2795	596	42	not	not	PART
taxlaw-2795	596	43	what	what	PRON
taxlaw-2795	596	44	consequences	consequence	NOUN
taxlaw-2795	596	45	follow	follow	VERB
taxlaw-2795	596	46	from	from	ADP
taxlaw-2795	596	47	the	the	DET
taxlaw-2795	596	48	fact	fact	NOUN
taxlaw-2795	596	49	that	that	SCONJ
taxlaw-2795	596	50	the	the	DET
taxlaw-2795	596	51	government	government	NOUN
taxlaw-2795	596	52	occasionally	occasionally	ADV
taxlaw-2795	596	53	has	have	AUX
taxlaw-2795	596	54	deviated	deviate	VERB
taxlaw-2795	596	55	from	from	ADP
taxlaw-2795	596	56	one	one	NUM
taxlaw-2795	596	57	norm	norm	NOUN
taxlaw-2795	596	58	or	or	CCONJ
taxlaw-2795	596	59	another	another	PRON
taxlaw-2795	596	60	.	.	PUNCT
taxlaw-2795	597	1	what	what	PRON
taxlaw-2795	597	2	the	the	DET
taxlaw-2795	597	3	observations	observation	NOUN
taxlaw-2795	597	4	do	do	AUX
taxlaw-2795	597	5	imply	imply	VERB
taxlaw-2795	597	6	,	,	PUNCT
taxlaw-2795	597	7	however	however	ADV
taxlaw-2795	597	8	,	,	PUNCT
taxlaw-2795	597	9	is	be	AUX
taxlaw-2795	597	10	that	that	SCONJ
taxlaw-2795	597	11	any	any	DET
taxlaw-2795	597	12	particular	particular	ADJ
taxlaw-2795	597	13	transition	transition	NOUN
taxlaw-2795	597	14	norm	norm	NOUN
taxlaw-2795	597	15	must	must	AUX
taxlaw-2795	597	16	be	be	AUX
taxlaw-2795	597	17	evaluated	evaluate	VERB
taxlaw-2795	597	18	with	with	ADP
taxlaw-2795	597	19	a	a	DET
taxlaw-2795	597	20	view	view	NOUN
taxlaw-2795	597	21	to	to	ADP
taxlaw-2795	597	22	the	the	DET
taxlaw-2795	597	23	impact	impact	NOUN
taxlaw-2795	597	24	it	it	PRON
taxlaw-2795	597	25	will	will	AUX
taxlaw-2795	597	26	have	have	VERB
taxlaw-2795	597	27	both	both	CCONJ
taxlaw-2795	597	28	on	on	ADP
taxlaw-2795	597	29	“	"	PUNCT
taxlaw-2795	597	30	investor	investor	NOUN
taxlaw-2795	597	31	”	"	PUNCT
taxlaw-2795	597	32	incentives	incentive	NOUN
taxlaw-2795	597	33	and	and	CCONJ
taxlaw-2795	597	34	on	on	ADP
taxlaw-2795	597	35	the	the	DET
taxlaw-2795	597	36	conditions	condition	NOUN
taxlaw-2795	597	37	that	that	PRON
taxlaw-2795	597	38	permit	permit	VERB
taxlaw-2795	597	39	investors	investor	NOUN
taxlaw-2795	597	40	to	to	PART
taxlaw-2795	597	41	react	react	VERB
taxlaw-2795	597	42	to	to	ADP
taxlaw-2795	597	43	incentives	incentive	NOUN
taxlaw-2795	597	44	effectively	effectively	ADV
taxlaw-2795	597	45	under	under	ADP
taxlaw-2795	597	46	law	law	NOUN
taxlaw-2795	597	47	.	.	PUNCT
taxlaw-2795	598	1	when	when	SCONJ
taxlaw-2795	598	2	the	the	DET
taxlaw-2795	598	3	new	new	ADJ
taxlaw-2795	598	4	-	-	PUNCT
taxlaw-2795	598	5	view	view	NOUN
taxlaw-2795	598	6	literature	literature	NOUN
taxlaw-2795	598	7	is	be	AUX
taxlaw-2795	598	8	evaluated	evaluate	VERB
taxlaw-2795	598	9	according	accord	VERB
taxlaw-2795	598	10	to	to	ADP
taxlaw-2795	598	11	these	these	DET
taxlaw-2795	598	12	criteria	criterion	NOUN
taxlaw-2795	598	13	,	,	PUNCT
taxlaw-2795	598	14	it	it	PRON
taxlaw-2795	598	15	turns	turn	VERB
taxlaw-2795	598	16	out	out	ADP
taxlaw-2795	598	17	that	that	SCONJ
taxlaw-2795	598	18	its	its	PRON
taxlaw-2795	598	19	recommendations	recommendation	NOUN
taxlaw-2795	598	20	tend	tend	VERB
taxlaw-2795	598	21	to	to	PART
taxlaw-2795	598	22	be	be	AUX
taxlaw-2795	598	23	either	either	CCONJ
taxlaw-2795	598	24	uncontroversial	uncontroversial	ADJ
taxlaw-2795	598	25	—	—	PUNCT
taxlaw-2795	598	26	that	that	ADV
taxlaw-2795	598	27	is	is	ADV
taxlaw-2795	598	28	,	,	PUNCT
taxlaw-2795	598	29	not	not	PART
taxlaw-2795	598	30	particularly	particularly	ADV
taxlaw-2795	598	31	different	different	ADJ
taxlaw-2795	598	32	from	from	ADP
taxlaw-2795	598	33	those	those	PRON
taxlaw-2795	598	34	of	of	ADP
taxlaw-2795	598	35	the	the	DET
taxlaw-2795	598	36	“	"	PUNCT
taxlaw-2795	598	37	old	old	ADJ
taxlaw-2795	598	38	view”—or	view”—or	NOUN
taxlaw-2795	598	39	questionable	questionable	ADJ
taxlaw-2795	598	40	.	.	PUNCT
taxlaw-2795	599	1	in	in	ADP
taxlaw-2795	599	2	the	the	DET
taxlaw-2795	599	3	end	end	NOUN
taxlaw-2795	599	4	,	,	PUNCT
taxlaw-2795	599	5	the	the	DET
taxlaw-2795	599	6	recent	recent	ADJ
taxlaw-2795	599	7	transitions	transition	NOUN
taxlaw-2795	599	8	literature	literature	NOUN
taxlaw-2795	599	9	has	have	VERB
taxlaw-2795	599	10	little	little	ADJ
taxlaw-2795	599	11	to	to	PART
taxlaw-2795	599	12	say	say	VERB
taxlaw-2795	599	13	that	that	PRON
taxlaw-2795	599	14	is	be	AUX
taxlaw-2795	599	15	both	both	CCONJ
taxlaw-2795	599	16	new	new	ADJ
taxlaw-2795	599	17	and	and	CCONJ
taxlaw-2795	599	18	true.104	true.104	PRON
taxlaw-2795	599	19	in	in	ADP
taxlaw-2795	599	20	this	this	DET
taxlaw-2795	599	21	part	part	NOUN
taxlaw-2795	599	22	,	,	PUNCT
taxlaw-2795	599	23	i	i	PRON
taxlaw-2795	599	24	develop	develop	VERB
taxlaw-2795	599	25	these	these	DET
taxlaw-2795	599	26	claims	claim	NOUN
taxlaw-2795	599	27	through	through	ADP
taxlaw-2795	599	28	an	an	DET
taxlaw-2795	599	29	examination	examination	NOUN
taxlaw-2795	599	30	of	of	ADP
taxlaw-2795	599	31	the	the	DET
taxlaw-2795	599	32	104	104	NUM
taxlaw-2795	599	33	.	.	PUNCT
taxlaw-2795	600	1	there	there	PRON
taxlaw-2795	600	2	appears	appear	VERB
taxlaw-2795	600	3	to	to	PART
taxlaw-2795	600	4	be	be	AUX
taxlaw-2795	600	5	some	some	DET
taxlaw-2795	600	6	recognition	recognition	NOUN
taxlaw-2795	600	7	of	of	ADP
taxlaw-2795	600	8	this	this	DET
taxlaw-2795	600	9	claim	claim	NOUN
taxlaw-2795	600	10	in	in	ADP
taxlaw-2795	600	11	the	the	DET
taxlaw-2795	600	12	literature	literature	NOUN
taxlaw-2795	600	13	.	.	PUNCT
taxlaw-2795	601	1	for	for	ADP
taxlaw-2795	601	2	example	example	NOUN
taxlaw-2795	601	3	,	,	PUNCT
taxlaw-2795	601	4	in	in	ADP
taxlaw-2795	601	5	his	his	PRON
taxlaw-2795	601	6	review	review	NOUN
taxlaw-2795	601	7	of	of	ADP
taxlaw-2795	601	8	shaviro	shaviro	NOUN
taxlaw-2795	601	9	’s	’s	PART
taxlaw-2795	601	10	book	book	NOUN
taxlaw-2795	601	11	on	on	ADP
taxlaw-2795	601	12	legal	legal	ADJ
taxlaw-2795	601	13	transitions	transition	NOUN
taxlaw-2795	601	14	,	,	PUNCT
taxlaw-2795	601	15	logue	logue	PROPN
taxlaw-2795	601	16	notes	note	VERB
taxlaw-2795	601	17	that	that	SCONJ
taxlaw-2795	601	18	the	the	DET
taxlaw-2795	601	19	“	"	PUNCT
taxlaw-2795	601	20	concrete	concrete	ADJ
taxlaw-2795	601	21	policy	policy	NOUN
taxlaw-2795	601	22	payoff	payoff	NOUN
taxlaw-2795	601	23	”	"	PUNCT
taxlaw-2795	601	24	of	of	ADP
taxlaw-2795	601	25	shaviro	shaviro	NOUN
taxlaw-2795	601	26	’s	’s	PART
taxlaw-2795	601	27	extended	extended	ADJ
taxlaw-2795	601	28	argument	argument	NOUN
taxlaw-2795	601	29	is	be	AUX
taxlaw-2795	601	30	ultimately	ultimately	ADV
taxlaw-2795	601	31	disappointing	disappointing	ADJ
taxlaw-2795	601	32	.	.	PUNCT
taxlaw-2795	602	1	kyle	kyle	PROPN
taxlaw-2795	602	2	d.	d.	PROPN
taxlaw-2795	602	3	logue	logue	PROPN
taxlaw-2795	602	4	,	,	PUNCT
taxlaw-2795	602	5	if	if	SCONJ
taxlaw-2795	602	6	taxpayers	taxpayer	NOUN
taxlaw-2795	602	7	ca	can	AUX
taxlaw-2795	602	8	n’t	not	PART
taxlaw-2795	602	9	be	be	AUX
taxlaw-2795	602	10	fooled	fool	VERB
taxlaw-2795	602	11	,	,	PUNCT
taxlaw-2795	602	12	maybe	maybe	ADV
taxlaw-2795	602	13	congress	congress	PROPN
taxlaw-2795	602	14	can	can	AUX
taxlaw-2795	602	15	:	:	PUNCT
taxlaw-2795	602	16	a	a	DET
taxlaw-2795	602	17	public	public	ADJ
taxlaw-2795	602	18	choice	choice	NOUN
taxlaw-2795	602	19	perspective	perspective	NOUN
taxlaw-2795	602	20	on	on	ADP
taxlaw-2795	602	21	the	the	DET
taxlaw-2795	602	22	tax	tax	NOUN
taxlaw-2795	602	23	transition	transition	NOUN
taxlaw-2795	602	24	debate	debate	NOUN
taxlaw-2795	602	25	,	,	PUNCT
taxlaw-2795	602	26	67	67	NUM
taxlaw-2795	602	27	u.	u.	PROPN
taxlaw-2795	602	28	chi	chi	PROPN
taxlaw-2795	602	29	.	.	PUNCT
taxlaw-2795	603	1	l.	l.	PROPN
taxlaw-2795	603	2	rev	rev	PROPN
taxlaw-2795	603	3	.	.	PROPN
taxlaw-2795	603	4	1507	1507	NUM
taxlaw-2795	603	5	,	,	PUNCT
taxlaw-2795	603	6	1509	1509	NUM
taxlaw-2795	603	7	(	(	PUNCT
taxlaw-2795	603	8	2000	2000	NUM
taxlaw-2795	603	9	)	)	PUNCT
taxlaw-2795	603	10	(	(	PUNCT
taxlaw-2795	603	11	internal	internal	ADJ
taxlaw-2795	603	12	quotation	quotation	NOUN
taxlaw-2795	603	13	marks	mark	NOUN
taxlaw-2795	603	14	omitted	omit	VERB
taxlaw-2795	603	15	)	)	PUNCT
taxlaw-2795	603	16	.	.	PUNCT
taxlaw-2795	604	1	similarly	similarly	ADV
taxlaw-2795	604	2	,	,	PUNCT
taxlaw-2795	604	3	barbara	barbara	PROPN
taxlaw-2795	604	4	fried	fried	PROPN
taxlaw-2795	604	5	notes	note	VERB
taxlaw-2795	604	6	that	that	SCONJ
taxlaw-2795	604	7	the	the	DET
taxlaw-2795	604	8	philosophical	philosophical	ADJ
taxlaw-2795	604	9	literature	literature	NOUN
taxlaw-2795	604	10	grounded	ground	VERB
taxlaw-2795	604	11	in	in	ADP
taxlaw-2795	604	12	“	"	PUNCT
taxlaw-2795	604	13	luck	luck	NOUN
taxlaw-2795	604	14	egalitarianism	egalitarianism	NOUN
taxlaw-2795	604	15	,	,	PUNCT
taxlaw-2795	604	16	”	"	PUNCT
taxlaw-2795	604	17	which	which	PRON
taxlaw-2795	604	18	is	be	AUX
taxlaw-2795	604	19	not	not	PART
taxlaw-2795	604	20	significantly	significantly	ADV
taxlaw-2795	604	21	distinguishable	distinguishable	ADJ
taxlaw-2795	604	22	in	in	ADP
taxlaw-2795	604	23	orientation	orientation	NOUN
taxlaw-2795	604	24	from	from	ADP
taxlaw-2795	604	25	the	the	DET
taxlaw-2795	604	26	“	"	PUNCT
taxlaw-2795	604	27	old	old	ADJ
taxlaw-2795	604	28	view	view	NOUN
taxlaw-2795	604	29	,	,	PUNCT
taxlaw-2795	604	30	”	"	PUNCT
taxlaw-2795	604	31	has	have	AUX
taxlaw-2795	604	32	reached	reach	VERB
taxlaw-2795	604	33	more	more	ADJ
taxlaw-2795	604	34	or	or	CCONJ
taxlaw-2795	604	35	less	less	ADV
taxlaw-2795	604	36	the	the	DET
taxlaw-2795	604	37	same	same	ADJ
taxlaw-2795	604	38	set	set	NOUN
taxlaw-2795	604	39	of	of	ADP
taxlaw-2795	604	40	policy	policy	NOUN
taxlaw-2795	604	41	recommendations	recommendation	NOUN
taxlaw-2795	604	42	as	as	ADP
taxlaw-2795	604	43	the	the	DET
taxlaw-2795	604	44	new	new	ADJ
taxlaw-2795	604	45	view	view	NOUN
taxlaw-2795	604	46	.	.	PUNCT
taxlaw-2795	605	1	barbara	barbara	PROPN
taxlaw-2795	605	2	fried	fried	PROPN
taxlaw-2795	605	3	,	,	PUNCT
taxlaw-2795	605	4	ex	ex	X
taxlaw-2795	605	5	ante	ante	PROPN
taxlaw-2795	605	6	/	/	SYM
taxlaw-2795	605	7	ex	ex	X
taxlaw-2795	605	8	post	post	NOUN
taxlaw-2795	605	9	,	,	PUNCT
taxlaw-2795	605	10	13	13	NUM
taxlaw-2795	605	11	j.	j.	PROPN
taxlaw-2795	605	12	contemp	contemp	PROPN
taxlaw-2795	605	13	.	.	PUNCT
taxlaw-2795	606	1	legal	legal	ADJ
taxlaw-2795	606	2	issues	issue	NOUN
taxlaw-2795	606	3	123	123	NUM
taxlaw-2795	606	4	,	,	PUNCT
taxlaw-2795	606	5	124	124	NUM
taxlaw-2795	606	6	(	(	PUNCT
taxlaw-2795	606	7	2003	2003	NUM
taxlaw-2795	606	8	)	)	PUNCT
taxlaw-2795	606	9	(	(	PUNCT
taxlaw-2795	606	10	“	"	PUNCT
taxlaw-2795	606	11	the	the	DET
taxlaw-2795	606	12	organizing	organize	VERB
taxlaw-2795	606	13	premise	premise	NOUN
taxlaw-2795	606	14	of	of	ADP
taxlaw-2795	606	15	luck	luck	NOUN
taxlaw-2795	606	16	egalitarianism	egalitarianism	NOUN
taxlaw-2795	606	17	.	.	PUNCT
taxlaw-2795	606	18	.	.	PUNCT
taxlaw-2795	606	19	.	.	PUNCT
taxlaw-2795	607	1	that	that	PRON
taxlaw-2795	607	2	a	a	DET
taxlaw-2795	607	3	just	just	ADJ
taxlaw-2795	607	4	state	state	NOUN
taxlaw-2795	607	5	would	would	AUX
taxlaw-2795	607	6	equalize	equalize	VERB
taxlaw-2795	607	7	the	the	DET
taxlaw-2795	607	8	effects	effect	NOUN
taxlaw-2795	607	9	of	of	ADP
taxlaw-2795	607	10	brute	brute	ADJ
taxlaw-2795	607	11	luck	luck	NOUN
taxlaw-2795	607	12	on	on	ADP
taxlaw-2795	607	13	individual	individual	ADJ
taxlaw-2795	607	14	endowments	endowment	NOUN
taxlaw-2795	607	15	,	,	PUNCT
taxlaw-2795	607	16	but	but	CCONJ
taxlaw-2795	607	17	leave	leave	VERB
taxlaw-2795	607	18	individuals	individual	NOUN
taxlaw-2795	607	19	to	to	PART
taxlaw-2795	607	20	bear	bear	VERB
taxlaw-2795	607	21	the	the	DET
taxlaw-2795	607	22	consequences	consequence	NOUN
taxlaw-2795	607	23	(	(	PUNCT
taxlaw-2795	607	24	good	good	ADJ
taxlaw-2795	607	25	and	and	CCONJ
taxlaw-2795	607	26	bad	bad	ADJ
taxlaw-2795	607	27	)	)	PUNCT
taxlaw-2795	607	28	of	of	ADP
taxlaw-2795	607	29	their	their	PRON
taxlaw-2795	607	30	choices	choice	NOUN
taxlaw-2795	607	31	.	.	PUNCT
taxlaw-2795	607	32	.	.	PUNCT
taxlaw-2795	608	1	.	.	PUNCT
taxlaw-2795	609	1	has	have	AUX
taxlaw-2795	609	2	led	lead	VERB
taxlaw-2795	609	3	luck	luck	NOUN
taxlaw-2795	609	4	egalitarians	egalitarian	NOUN
taxlaw-2795	609	5	to	to	ADP
taxlaw-2795	609	6	more	more	ADV
taxlaw-2795	609	7	or	or	CCONJ
taxlaw-2795	609	8	less	less	ADV
taxlaw-2795	609	9	the	the	DET
taxlaw-2795	609	10	same	same	ADJ
taxlaw-2795	609	11	conclusion	conclusion	NOUN
taxlaw-2795	609	12	that	that	SCONJ
taxlaw-2795	609	13	‘	'	PUNCT
taxlaw-2795	609	14	rational	rational	ADJ
taxlaw-2795	609	15	expectations	expectation	NOUN
taxlaw-2795	609	16	’	'	PUNCT
taxlaw-2795	609	17	economists	economist	NOUN
taxlaw-2795	609	18	have	have	AUX
taxlaw-2795	609	19	reached	reach	VERB
taxlaw-2795	609	20	on	on	ADP
taxlaw-2795	609	21	welfarist	welfarist	NOUN
taxlaw-2795	609	22	grounds	ground	NOUN
taxlaw-2795	609	23	.	.	PUNCT
taxlaw-2795	609	24	.	.	PUNCT
taxlaw-2795	609	25	.	.	PUNCT
taxlaw-2795	609	26	.	.	PUNCT
taxlaw-2795	609	27	”	"	PUNCT
taxlaw-2795	609	28	)	)	PUNCT
taxlaw-2795	609	29	.	.	PUNCT
taxlaw-2795	610	1	156	156	NUM
taxlaw-2795	610	2	columbia	columbia	PROPN
taxlaw-2795	610	3	jour'al	jour'al	PROPN
taxlaw-2795	610	4	of	of	ADP
taxlaw-2795	610	5	tax	tax	NOUN
taxlaw-2795	610	6	law	law	NOUN
taxlaw-2795	610	7	[	[	X
taxlaw-2795	610	8	vol	vol	NOUN
taxlaw-2795	610	9	.	.	PUNCT
taxlaw-2795	610	10	1:120	1:120	NUM
taxlaw-2795	610	11	case	case	NOUN
taxlaw-2795	610	12	for	for	ADP
taxlaw-2795	610	13	transition	transition	NOUN
taxlaw-2795	610	14	relief	relief	NOUN
taxlaw-2795	610	15	under	under	ADP
taxlaw-2795	610	16	nominally	nominally	ADV
taxlaw-2795	610	17	prospective	prospective	ADJ
taxlaw-2795	610	18	legal	legal	ADJ
taxlaw-2795	610	19	change	change	NOUN
taxlaw-2795	610	20	.	.	PUNCT
taxlaw-2795	611	1	prospective	prospective	ADJ
taxlaw-2795	611	2	change	change	NOUN
taxlaw-2795	611	3	is	be	AUX
taxlaw-2795	611	4	the	the	DET
taxlaw-2795	611	5	focus	focus	NOUN
taxlaw-2795	611	6	here	here	ADV
taxlaw-2795	611	7	because	because	SCONJ
taxlaw-2795	611	8	i	i	PRON
taxlaw-2795	611	9	have	have	AUX
taxlaw-2795	611	10	already	already	ADV
taxlaw-2795	611	11	argued	argue	VERB
taxlaw-2795	611	12	that	that	SCONJ
taxlaw-2795	611	13	the	the	DET
taxlaw-2795	611	14	transition	transition	NOUN
taxlaw-2795	611	15	literature	literature	NOUN
taxlaw-2795	611	16	’s	’s	PART
taxlaw-2795	611	17	arguments	argument	NOUN
taxlaw-2795	611	18	for	for	ADP
taxlaw-2795	611	19	nominally	nominally	ADV
taxlaw-2795	611	20	retroactive	retroactive	ADJ
taxlaw-2795	611	21	rules	rule	NOUN
taxlaw-2795	611	22	,	,	PUNCT
taxlaw-2795	611	23	or	or	CCONJ
taxlaw-2795	611	24	more	more	ADV
taxlaw-2795	611	25	accurately	accurately	ADV
taxlaw-2795	611	26	its	its	PRON
taxlaw-2795	611	27	arguments	argument	NOUN
taxlaw-2795	611	28	for	for	ADP
taxlaw-2795	611	29	what	what	PRON
taxlaw-2795	611	30	is	be	AUX
taxlaw-2795	611	31	actually	actually	ADV
taxlaw-2795	611	32	wrong	wrong	ADJ
taxlaw-2795	611	33	with	with	ADP
taxlaw-2795	611	34	nominal	nominal	ADJ
taxlaw-2795	611	35	retroactivity	retroactivity	NOUN
taxlaw-2795	611	36	of	of	ADP
taxlaw-2795	611	37	positive	positive	ADJ
taxlaw-2795	611	38	law	law	NOUN
taxlaw-2795	611	39	,	,	PUNCT
taxlaw-2795	611	40	are	be	AUX
taxlaw-2795	611	41	unpersuasive.105	unpersuasive.105	NOUN
taxlaw-2795	611	42	the	the	DET
taxlaw-2795	611	43	first	first	ADJ
taxlaw-2795	611	44	subpart	subpart	NOUN
taxlaw-2795	611	45	reviews	review	NOUN
taxlaw-2795	611	46	the	the	DET
taxlaw-2795	611	47	charge	charge	NOUN
taxlaw-2795	611	48	that	that	SCONJ
taxlaw-2795	611	49	reliance	reliance	NOUN
taxlaw-2795	611	50	-	-	PUNCT
taxlaw-2795	611	51	based	base	VERB
taxlaw-2795	611	52	arguments	argument	NOUN
taxlaw-2795	611	53	for	for	ADP
taxlaw-2795	611	54	transition	transition	NOUN
taxlaw-2795	611	55	relief	relief	NOUN
taxlaw-2795	611	56	are	be	AUX
taxlaw-2795	611	57	circular	circular	ADJ
taxlaw-2795	611	58	.	.	PUNCT
taxlaw-2795	612	1	commentators	commentator	NOUN
taxlaw-2795	612	2	have	have	AUX
taxlaw-2795	612	3	tended	tend	VERB
taxlaw-2795	612	4	to	to	PART
taxlaw-2795	612	5	make	make	VERB
taxlaw-2795	612	6	the	the	DET
taxlaw-2795	612	7	conventional	conventional	ADJ
taxlaw-2795	612	8	argument	argument	NOUN
taxlaw-2795	612	9	for	for	ADP
taxlaw-2795	612	10	reliance	reliance	NOUN
taxlaw-2795	612	11	against	against	ADP
taxlaw-2795	612	12	which	which	PRON
taxlaw-2795	612	13	this	this	DET
taxlaw-2795	612	14	charge	charge	NOUN
taxlaw-2795	612	15	has	have	AUX
taxlaw-2795	612	16	been	be	AUX
taxlaw-2795	612	17	raised	raise	VERB
taxlaw-2795	612	18	in	in	ADP
taxlaw-2795	612	19	two	two	NUM
taxlaw-2795	612	20	distinct	distinct	ADJ
taxlaw-2795	612	21	settings	setting	NOUN
taxlaw-2795	612	22	,	,	PUNCT
taxlaw-2795	612	23	a	a	DET
taxlaw-2795	612	24	fact	fact	NOUN
taxlaw-2795	612	25	typically	typically	ADV
taxlaw-2795	612	26	unnoticed	unnoticed	ADJ
taxlaw-2795	612	27	in	in	ADP
taxlaw-2795	612	28	the	the	DET
taxlaw-2795	612	29	recent	recent	ADJ
taxlaw-2795	612	30	transitions	transition	NOUN
taxlaw-2795	612	31	literature	literature	NOUN
taxlaw-2795	612	32	:	:	PUNCT
taxlaw-2795	612	33	to	to	PART
taxlaw-2795	612	34	oppose	oppose	VERB
taxlaw-2795	612	35	the	the	DET
taxlaw-2795	612	36	nominal	nominal	ADJ
taxlaw-2795	612	37	retroactivity	retroactivity	NOUN
taxlaw-2795	612	38	of	of	ADP
taxlaw-2795	612	39	positive	positive	ADJ
taxlaw-2795	612	40	law	law	NOUN
taxlaw-2795	612	41	,	,	PUNCT
taxlaw-2795	612	42	and	and	CCONJ
taxlaw-2795	612	43	to	to	PART
taxlaw-2795	612	44	advocate	advocate	VERB
taxlaw-2795	612	45	transition	transition	NOUN
taxlaw-2795	612	46	relief	relief	NOUN
taxlaw-2795	612	47	for	for	ADP
taxlaw-2795	612	48	a	a	DET
taxlaw-2795	612	49	limited	limited	ADJ
taxlaw-2795	612	50	class	class	NOUN
taxlaw-2795	612	51	of	of	ADP
taxlaw-2795	612	52	nominally	nominally	ADV
taxlaw-2795	612	53	prospective	prospective	ADJ
taxlaw-2795	612	54	changes	change	NOUN
taxlaw-2795	612	55	to	to	ADP
taxlaw-2795	612	56	the	the	DET
taxlaw-2795	612	57	law.106	law.106	NOUN
taxlaw-2795	613	1	i	i	PRON
taxlaw-2795	613	2	argue	argue	VERB
taxlaw-2795	613	3	that	that	SCONJ
taxlaw-2795	613	4	although	although	SCONJ
taxlaw-2795	613	5	different	different	ADJ
taxlaw-2795	613	6	justifications	justification	NOUN
taxlaw-2795	613	7	for	for	ADP
taxlaw-2795	613	8	the	the	DET
taxlaw-2795	613	9	reliance	reliance	NOUN
taxlaw-2795	613	10	argument	argument	NOUN
taxlaw-2795	613	11	apply	apply	VERB
taxlaw-2795	613	12	in	in	ADP
taxlaw-2795	613	13	the	the	DET
taxlaw-2795	613	14	two	two	NUM
taxlaw-2795	613	15	settings	setting	NOUN
taxlaw-2795	613	16	,	,	PUNCT
taxlaw-2795	613	17	the	the	DET
taxlaw-2795	613	18	blanket	blanket	NOUN
taxlaw-2795	613	19	criticism	criticism	NOUN
taxlaw-2795	613	20	offered	offer	VERB
taxlaw-2795	613	21	under	under	ADP
taxlaw-2795	613	22	the	the	DET
taxlaw-2795	613	23	new	new	ADJ
taxlaw-2795	613	24	view	view	NOUN
taxlaw-2795	613	25	has	have	AUX
taxlaw-2795	613	26	tended	tend	VERB
taxlaw-2795	613	27	to	to	PART
taxlaw-2795	613	28	collapse	collapse	VERB
taxlaw-2795	613	29	the	the	DET
taxlaw-2795	613	30	cases	case	NOUN
taxlaw-2795	613	31	because	because	SCONJ
taxlaw-2795	613	32	new	new	ADJ
taxlaw-2795	613	33	view	view	NOUN
taxlaw-2795	613	34	scholars	scholar	NOUN
taxlaw-2795	613	35	reject	reject	VERB
taxlaw-2795	613	36	the	the	DET
taxlaw-2795	613	37	idea	idea	NOUN
taxlaw-2795	613	38	that	that	SCONJ
taxlaw-2795	613	39	there	there	PRON
taxlaw-2795	613	40	is	be	VERB
taxlaw-2795	613	41	a	a	DET
taxlaw-2795	613	42	meaningful	meaningful	ADJ
taxlaw-2795	613	43	distinction	distinction	NOUN
taxlaw-2795	613	44	between	between	ADP
taxlaw-2795	613	45	nominal	nominal	ADJ
taxlaw-2795	613	46	retroactivity	retroactivity	NOUN
taxlaw-2795	613	47	and	and	CCONJ
taxlaw-2795	613	48	nominal	nominal	ADJ
taxlaw-2795	613	49	prospectivity	prospectivity	NOUN
taxlaw-2795	613	50	that	that	PRON
taxlaw-2795	613	51	has	have	AUX
taxlaw-2795	613	52	retroactive	retroactive	ADJ
taxlaw-2795	613	53	effect.107	effect.107	VERB
taxlaw-2795	613	54	the	the	DET
taxlaw-2795	613	55	discussion	discussion	NOUN
taxlaw-2795	613	56	in	in	ADP
taxlaw-2795	613	57	the	the	DET
taxlaw-2795	613	58	previous	previous	ADJ
taxlaw-2795	613	59	part	part	NOUN
taxlaw-2795	613	60	has	have	AUX
taxlaw-2795	613	61	indicated	indicate	VERB
taxlaw-2795	613	62	why	why	SCONJ
taxlaw-2795	613	63	the	the	DET
taxlaw-2795	613	64	distinction	distinction	NOUN
taxlaw-2795	613	65	is	be	AUX
taxlaw-2795	613	66	meaningful	meaningful	ADJ
taxlaw-2795	613	67	and	and	CCONJ
taxlaw-2795	613	68	why	why	SCONJ
taxlaw-2795	613	69	reliance	reliance	NOUN
taxlaw-2795	613	70	on	on	ADP
taxlaw-2795	613	71	the	the	DET
taxlaw-2795	613	72	notion	notion	NOUN
taxlaw-2795	613	73	that	that	SCONJ
taxlaw-2795	613	74	legal	legal	ADJ
taxlaw-2795	613	75	transitions	transition	NOUN
taxlaw-2795	613	76	will	will	AUX
taxlaw-2795	613	77	not	not	PART
taxlaw-2795	613	78	generally	generally	ADV
taxlaw-2795	613	79	be	be	AUX
taxlaw-2795	613	80	nominally	nominally	ADV
taxlaw-2795	613	81	retroactive	retroactive	ADJ
taxlaw-2795	613	82	is	be	AUX
taxlaw-2795	613	83	reasonable	reasonable	ADJ
taxlaw-2795	613	84	.	.	PUNCT
taxlaw-2795	614	1	the	the	DET
taxlaw-2795	614	2	second	second	ADJ
taxlaw-2795	614	3	subpart	subpart	NOUN
taxlaw-2795	614	4	demonstrates	demonstrate	VERB
taxlaw-2795	614	5	that	that	SCONJ
taxlaw-2795	614	6	the	the	DET
taxlaw-2795	614	7	case	case	NOUN
taxlaw-2795	614	8	for	for	ADP
taxlaw-2795	614	9	reliance	reliance	NOUN
taxlaw-2795	614	10	as	as	ADP
taxlaw-2795	614	11	a	a	DET
taxlaw-2795	614	12	basis	basis	NOUN
taxlaw-2795	614	13	for	for	ADP
taxlaw-2795	614	14	certain	certain	ADJ
taxlaw-2795	614	15	forms	form	NOUN
taxlaw-2795	614	16	of	of	ADP
taxlaw-2795	614	17	relief	relief	NOUN
taxlaw-2795	614	18	from	from	ADP
taxlaw-2795	614	19	nominally	nominally	ADV
taxlaw-2795	614	20	prospective	prospective	ADJ
taxlaw-2795	614	21	legal	legal	ADJ
taxlaw-2795	614	22	change	change	NOUN
taxlaw-2795	614	23	is	be	AUX
taxlaw-2795	614	24	perfectly	perfectly	ADV
taxlaw-2795	614	25	sensible	sensible	ADJ
taxlaw-2795	614	26	as	as	ADV
taxlaw-2795	614	27	well	well	ADV
taxlaw-2795	614	28	.	.	PUNCT
taxlaw-2795	615	1	as	as	ADP
taxlaw-2795	615	2	a	a	DET
taxlaw-2795	615	3	general	general	ADJ
taxlaw-2795	615	4	matter	matter	NOUN
taxlaw-2795	615	5	,	,	PUNCT
taxlaw-2795	615	6	many	many	ADJ
taxlaw-2795	615	7	types	type	NOUN
taxlaw-2795	615	8	of	of	ADP
taxlaw-2795	615	9	legal	legal	ADJ
taxlaw-2795	615	10	rules	rule	NOUN
taxlaw-2795	615	11	can	can	AUX
taxlaw-2795	615	12	be	be	AUX
taxlaw-2795	615	13	analogized	analogize	VERB
taxlaw-2795	615	14	to	to	ADP
taxlaw-2795	615	15	conditional	conditional	ADJ
taxlaw-2795	615	16	quasi	quasi	NOUN
taxlaw-2795	615	17	-	-	NOUN
taxlaw-2795	615	18	promises	promise	NOUN
taxlaw-2795	615	19	of	of	ADP
taxlaw-2795	615	20	one	one	NUM
taxlaw-2795	615	21	sort	sort	NOUN
taxlaw-2795	615	22	or	or	CCONJ
taxlaw-2795	615	23	another	another	PRON
taxlaw-2795	615	24	.	.	PUNCT
taxlaw-2795	616	1	where	where	SCONJ
taxlaw-2795	616	2	the	the	DET
taxlaw-2795	616	3	original	original	ADJ
taxlaw-2795	616	4	rule	rule	NOUN
taxlaw-2795	616	5	has	have	VERB
taxlaw-2795	616	6	this	this	DET
taxlaw-2795	616	7	character	character	NOUN
taxlaw-2795	616	8	,	,	PUNCT
taxlaw-2795	616	9	the	the	DET
taxlaw-2795	616	10	question	question	NOUN
taxlaw-2795	616	11	is	be	AUX
taxlaw-2795	616	12	whether	whether	SCONJ
taxlaw-2795	616	13	the	the	DET
taxlaw-2795	616	14	conditions	condition	NOUN
taxlaw-2795	616	15	that	that	PRON
taxlaw-2795	616	16	would	would	AUX
taxlaw-2795	616	17	justify	justify	VERB
taxlaw-2795	616	18	an	an	DET
taxlaw-2795	616	19	uncompensated	uncompensated	ADJ
taxlaw-2795	616	20	departure	departure	NOUN
taxlaw-2795	616	21	from	from	ADP
taxlaw-2795	616	22	the	the	DET
taxlaw-2795	616	23	continued	continue	VERB
taxlaw-2795	616	24	operation	operation	NOUN
taxlaw-2795	616	25	of	of	ADP
taxlaw-2795	616	26	the	the	DET
taxlaw-2795	616	27	rule	rule	NOUN
taxlaw-2795	616	28	obtain	obtain	VERB
taxlaw-2795	616	29	.	.	PUNCT
taxlaw-2795	617	1	if	if	SCONJ
taxlaw-2795	617	2	they	they	PRON
taxlaw-2795	617	3	do	do	VERB
taxlaw-2795	617	4	not	not	PART
taxlaw-2795	617	5	,	,	PUNCT
taxlaw-2795	617	6	then	then	ADV
taxlaw-2795	617	7	relief	relief	NOUN
taxlaw-2795	617	8	—	—	PUNCT
taxlaw-2795	617	9	what	what	PRON
taxlaw-2795	617	10	is	be	AUX
taxlaw-2795	617	11	called	call	VERB
taxlaw-2795	617	12	“	"	PUNCT
taxlaw-2795	617	13	transition	transition	NOUN
taxlaw-2795	617	14	relief”—is	relief”—is	ADV
taxlaw-2795	617	15	generally	generally	ADV
taxlaw-2795	617	16	appropriate	appropriate	ADJ
taxlaw-2795	617	17	.	.	PUNCT
taxlaw-2795	618	1	if	if	SCONJ
taxlaw-2795	618	2	they	they	PRON
taxlaw-2795	618	3	do	do	VERB
taxlaw-2795	618	4	,	,	PUNCT
taxlaw-2795	618	5	all	all	DET
taxlaw-2795	618	6	bets	bet	NOUN
taxlaw-2795	618	7	are	be	AUX
taxlaw-2795	618	8	off	off	ADP
taxlaw-2795	618	9	and	and	CCONJ
taxlaw-2795	618	10	no	no	DET
taxlaw-2795	618	11	transition	transition	NOUN
taxlaw-2795	618	12	relief	relief	NOUN
taxlaw-2795	618	13	would	would	AUX
taxlaw-2795	618	14	seem	seem	VERB
taxlaw-2795	618	15	to	to	PART
taxlaw-2795	618	16	be	be	AUX
taxlaw-2795	618	17	required	require	VERB
taxlaw-2795	618	18	—	—	PUNCT
taxlaw-2795	618	19	at	at	ADP
taxlaw-2795	618	20	least	least	ADJ
taxlaw-2795	618	21	by	by	ADP
taxlaw-2795	618	22	the	the	DET
taxlaw-2795	618	23	terms	term	NOUN
taxlaw-2795	618	24	of	of	ADP
taxlaw-2795	618	25	the	the	DET
taxlaw-2795	618	26	original	original	ADJ
taxlaw-2795	618	27	promise	promise	NOUN
taxlaw-2795	618	28	,	,	PUNCT
taxlaw-2795	618	29	though	though	SCONJ
taxlaw-2795	618	30	other	other	ADJ
taxlaw-2795	618	31	reasons	reason	NOUN
taxlaw-2795	618	32	for	for	ADP
taxlaw-2795	618	33	relief	relief	NOUN
taxlaw-2795	618	34	might	might	AUX
taxlaw-2795	618	35	exist	exist	VERB
taxlaw-2795	618	36	.	.	PUNCT
taxlaw-2795	619	1	underlying	underlie	VERB
taxlaw-2795	619	2	all	all	PRON
taxlaw-2795	619	3	of	of	ADP
taxlaw-2795	619	4	this	this	PRON
taxlaw-2795	619	5	is	be	AUX
taxlaw-2795	619	6	the	the	DET
taxlaw-2795	619	7	view	view	NOUN
taxlaw-2795	619	8	that	that	SCONJ
taxlaw-2795	619	9	reliance	reliance	NOUN
taxlaw-2795	619	10	as	as	ADP
taxlaw-2795	619	11	a	a	DET
taxlaw-2795	619	12	norm	norm	NOUN
taxlaw-2795	619	13	that	that	PRON
taxlaw-2795	619	14	ought	ought	AUX
taxlaw-2795	619	15	to	to	PART
taxlaw-2795	619	16	play	play	VERB
taxlaw-2795	619	17	some	some	DET
taxlaw-2795	619	18	role	role	NOUN
taxlaw-2795	619	19	in	in	ADP
taxlaw-2795	619	20	the	the	DET
taxlaw-2795	619	21	analysis	analysis	NOUN
taxlaw-2795	619	22	is	be	AUX
taxlaw-2795	619	23	not	not	PART
taxlaw-2795	619	24	entirely	entirely	ADV
taxlaw-2795	619	25	arbitrary	arbitrary	ADJ
taxlaw-2795	619	26	.	.	PUNCT
taxlaw-2795	620	1	the	the	DET
taxlaw-2795	620	2	fact	fact	NOUN
taxlaw-2795	620	3	that	that	SCONJ
taxlaw-2795	620	4	reliance	reliance	NOUN
taxlaw-2795	620	5	can	can	AUX
taxlaw-2795	620	6	not	not	PART
taxlaw-2795	620	7	justify	justify	VERB
taxlaw-2795	620	8	itself	itself	PRON
taxlaw-2795	620	9	does	do	AUX
taxlaw-2795	620	10	not	not	PART
taxlaw-2795	620	11	mean	mean	VERB
taxlaw-2795	620	12	that	that	SCONJ
taxlaw-2795	620	13	it	it	PRON
taxlaw-2795	620	14	is	be	AUX
taxlaw-2795	620	15	arbitrary	arbitrary	ADJ
taxlaw-2795	620	16	.	.	PUNCT
taxlaw-2795	621	1	rather	rather	ADV
taxlaw-2795	621	2	,	,	PUNCT
taxlaw-2795	621	3	as	as	SCONJ
taxlaw-2795	621	4	argued	argue	VERB
taxlaw-2795	621	5	below	below	ADV
taxlaw-2795	621	6	,	,	PUNCT
taxlaw-2795	621	7	reliance	reliance	NOUN
taxlaw-2795	621	8	derives	derive	VERB
taxlaw-2795	621	9	its	its	PRON
taxlaw-2795	621	10	role	role	NOUN
taxlaw-2795	621	11	from	from	ADP
taxlaw-2795	621	12	the	the	DET
taxlaw-2795	621	13	nature	nature	NOUN
taxlaw-2795	621	14	of	of	ADP
taxlaw-2795	621	15	language	language	NOUN
taxlaw-2795	621	16	.	.	PUNCT
taxlaw-2795	622	1	if	if	SCONJ
taxlaw-2795	622	2	words	word	NOUN
taxlaw-2795	622	3	are	be	AUX
taxlaw-2795	622	4	to	to	PART
taxlaw-2795	622	5	mean	mean	VERB
taxlaw-2795	622	6	something	something	PRON
taxlaw-2795	622	7	,	,	PUNCT
taxlaw-2795	622	8	then	then	ADV
taxlaw-2795	622	9	they	they	PRON
taxlaw-2795	622	10	must	must	AUX
taxlaw-2795	622	11	be	be	AUX
taxlaw-2795	622	12	able	able	ADJ
taxlaw-2795	622	13	to	to	PART
taxlaw-2795	622	14	be	be	AUX
taxlaw-2795	622	15	relied	rely	VERB
taxlaw-2795	622	16	upon	upon	SCONJ
taxlaw-2795	622	17	under	under	ADP
taxlaw-2795	622	18	certain	certain	ADJ
taxlaw-2795	622	19	circumstances	circumstance	NOUN
taxlaw-2795	622	20	.	.	PUNCT
taxlaw-2795	623	1	the	the	DET
taxlaw-2795	623	2	question	question	NOUN
taxlaw-2795	623	3	is	be	AUX
taxlaw-2795	623	4	what	what	PRON
taxlaw-2795	623	5	those	those	DET
taxlaw-2795	623	6	circumstances	circumstance	NOUN
taxlaw-2795	623	7	are	be	AUX
taxlaw-2795	623	8	.	.	PUNCT
taxlaw-2795	624	1	105	105	X
taxlaw-2795	624	2	.	.	PUNCT
taxlaw-2795	625	1	see	see	VERB
taxlaw-2795	625	2	supra	supra	PROPN
taxlaw-2795	625	3	part	part	PROPN
taxlaw-2795	625	4	iv	iv	NUM
taxlaw-2795	625	5	.	.	PROPN
taxlaw-2795	625	6	106	106	NUM
taxlaw-2795	625	7	.	.	PUNCT
taxlaw-2795	626	1	see	see	VERB
taxlaw-2795	626	2	,	,	PUNCT
taxlaw-2795	626	3	e.g.	e.g.	ADV
taxlaw-2795	626	4	,	,	PUNCT
taxlaw-2795	626	5	kaplow	kaplow	NOUN
taxlaw-2795	626	6	,	,	PUNCT
taxlaw-2795	626	7	economic	economic	ADJ
taxlaw-2795	626	8	analysis	analysis	NOUN
taxlaw-2795	626	9	,	,	PUNCT
taxlaw-2795	626	10	supra	supra	PROPN
taxlaw-2795	626	11	note	note	NOUN
taxlaw-2795	626	12	1	1	NUM
taxlaw-2795	626	13	,	,	PUNCT
taxlaw-2795	626	14	at	at	ADP
taxlaw-2795	626	15	522	522	NUM
taxlaw-2795	626	16	n.26	n.26	NOUN
taxlaw-2795	626	17	(	(	PUNCT
taxlaw-2795	626	18	citing	cite	VERB
taxlaw-2795	626	19	commentary	commentary	NOUN
taxlaw-2795	626	20	)	)	PUNCT
taxlaw-2795	626	21	.	.	PUNCT
taxlaw-2795	627	1	107	107	NUM
taxlaw-2795	627	2	.	.	PUNCT
taxlaw-2795	628	1	see	see	VERB
taxlaw-2795	628	2	supra	supra	PROPN
taxlaw-2795	628	3	part	part	PROPN
taxlaw-2795	628	4	iii	iii	PROPN
taxlaw-2795	628	5	.	.	PROPN
taxlaw-2795	628	6	2010	2010	NUM
taxlaw-2795	628	7	]	]	X
taxlaw-2795	629	1	legal	legal	ADJ
taxlaw-2795	629	2	tra'sitio	tra'sitio	NOUN
taxlaw-2795	629	3	's	's	PART
taxlaw-2795	629	4	157	157	NUM
taxlaw-2795	629	5	a.	a.	NOUN
taxlaw-2795	629	6	the	the	DET
taxlaw-2795	629	7	'	'	PUNCT
taxlaw-2795	629	8	ew	ew	INTJ
taxlaw-2795	629	9	view	view	NOUN
taxlaw-2795	629	10	critique	critique	NOUN
taxlaw-2795	629	11	of	of	ADP
taxlaw-2795	629	12	reliance	reliance	NOUN
taxlaw-2795	629	13	as	as	SCONJ
taxlaw-2795	629	14	previously	previously	ADV
taxlaw-2795	629	15	discussed	discuss	VERB
taxlaw-2795	629	16	,	,	PUNCT
taxlaw-2795	629	17	under	under	ADP
taxlaw-2795	629	18	the	the	DET
taxlaw-2795	629	19	new	new	ADJ
taxlaw-2795	629	20	view	view	NOUN
taxlaw-2795	630	1	,	,	PUNCT
taxlaw-2795	630	2	“	"	PUNCT
taxlaw-2795	630	3	transition	transition	NOUN
taxlaw-2795	630	4	relief	relief	NOUN
taxlaw-2795	630	5	”	"	PUNCT
taxlaw-2795	630	6	should	should	AUX
taxlaw-2795	630	7	generally	generally	ADV
taxlaw-2795	630	8	be	be	AUX
taxlaw-2795	630	9	denied	deny	VERB
taxlaw-2795	630	10	because	because	SCONJ
taxlaw-2795	630	11	it	it	PRON
taxlaw-2795	630	12	creates	create	VERB
taxlaw-2795	630	13	an	an	DET
taxlaw-2795	630	14	undesirable	undesirable	ADJ
taxlaw-2795	630	15	government	government	NOUN
taxlaw-2795	630	16	externality.108	externality.108	SCONJ
taxlaw-2795	630	17	the	the	DET
taxlaw-2795	630	18	asserted	asserted	ADJ
taxlaw-2795	630	19	parallel	parallel	NOUN
taxlaw-2795	630	20	to	to	ADP
taxlaw-2795	630	21	market	market	NOUN
taxlaw-2795	630	22	-	-	PUNCT
taxlaw-2795	630	23	based	base	VERB
taxlaw-2795	630	24	uncertainty	uncertainty	NOUN
taxlaw-2795	630	25	is	be	AUX
taxlaw-2795	630	26	said	say	VERB
taxlaw-2795	630	27	to	to	PART
taxlaw-2795	630	28	justify	justify	VERB
taxlaw-2795	630	29	this	this	DET
taxlaw-2795	630	30	principle	principle	NOUN
taxlaw-2795	630	31	,	,	PUNCT
taxlaw-2795	630	32	while	while	SCONJ
taxlaw-2795	630	33	reliance	reliance	NOUN
taxlaw-2795	630	34	and	and	CCONJ
taxlaw-2795	630	35	reasonable	reasonable	ADJ
taxlaw-2795	630	36	-	-	PUNCT
taxlaw-2795	630	37	expectations	expectation	NOUN
taxlaw-2795	630	38	arguments	argument	NOUN
taxlaw-2795	630	39	are	be	AUX
taxlaw-2795	630	40	said	say	VERB
taxlaw-2795	630	41	not	not	PART
taxlaw-2795	630	42	to	to	PART
taxlaw-2795	630	43	weigh	weigh	VERB
taxlaw-2795	630	44	in	in	ADP
taxlaw-2795	630	45	the	the	DET
taxlaw-2795	630	46	other	other	ADJ
taxlaw-2795	630	47	direction	direction	NOUN
taxlaw-2795	630	48	,	,	PUNCT
taxlaw-2795	630	49	because	because	SCONJ
taxlaw-2795	630	50	reliance	reliance	NOUN
taxlaw-2795	630	51	and	and	CCONJ
taxlaw-2795	630	52	reasonable	reasonable	ADJ
taxlaw-2795	630	53	expectations	expectation	NOUN
taxlaw-2795	630	54	are	be	AUX
taxlaw-2795	630	55	second	second	ADJ
taxlaw-2795	630	56	-	-	PUNCT
taxlaw-2795	630	57	order	order	NOUN
taxlaw-2795	630	58	principles	principle	NOUN
taxlaw-2795	630	59	that	that	PRON
taxlaw-2795	630	60	depend	depend	VERB
taxlaw-2795	630	61	upon	upon	SCONJ
taxlaw-2795	630	62	underlying	underlie	VERB
taxlaw-2795	630	63	practices.109	practices.109	VERB
taxlaw-2795	630	64	if	if	SCONJ
taxlaw-2795	630	65	absence	absence	NOUN
taxlaw-2795	630	66	of	of	ADP
taxlaw-2795	630	67	relief	relief	NOUN
taxlaw-2795	630	68	were	be	AUX
taxlaw-2795	630	69	the	the	DET
taxlaw-2795	630	70	expectation	expectation	NOUN
taxlaw-2795	630	71	,	,	PUNCT
taxlaw-2795	630	72	then	then	ADV
taxlaw-2795	630	73	reasonable	reasonable	ADJ
taxlaw-2795	630	74	reliance	reliance	NOUN
taxlaw-2795	630	75	would	would	AUX
taxlaw-2795	630	76	not	not	PART
taxlaw-2795	630	77	supply	supply	VERB
taxlaw-2795	630	78	a	a	DET
taxlaw-2795	630	79	basis	basis	NOUN
taxlaw-2795	630	80	for	for	ADP
taxlaw-2795	630	81	relief	relief	NOUN
taxlaw-2795	630	82	.	.	PUNCT
taxlaw-2795	631	1	i	i	PRON
taxlaw-2795	631	2	have	have	AUX
taxlaw-2795	631	3	argued	argue	VERB
taxlaw-2795	631	4	that	that	SCONJ
taxlaw-2795	631	5	the	the	DET
taxlaw-2795	631	6	positive	positive	ADJ
taxlaw-2795	631	7	part	part	NOUN
taxlaw-2795	631	8	of	of	ADP
taxlaw-2795	631	9	the	the	DET
taxlaw-2795	631	10	argument	argument	NOUN
taxlaw-2795	631	11	—	—	PUNCT
taxlaw-2795	631	12	the	the	DET
taxlaw-2795	631	13	analogy	analogy	NOUN
taxlaw-2795	631	14	of	of	ADP
taxlaw-2795	631	15	legal	legal	ADJ
taxlaw-2795	631	16	change	change	NOUN
taxlaw-2795	631	17	to	to	ADP
taxlaw-2795	631	18	market	market	NOUN
taxlaw-2795	631	19	-	-	PUNCT
taxlaw-2795	631	20	based	base	VERB
taxlaw-2795	631	21	changes	change	NOUN
taxlaw-2795	631	22	—	—	PUNCT
taxlaw-2795	631	23	fails	fail	VERB
taxlaw-2795	631	24	because	because	SCONJ
taxlaw-2795	631	25	various	various	ADJ
taxlaw-2795	631	26	aspects	aspect	NOUN
taxlaw-2795	631	27	of	of	ADP
taxlaw-2795	631	28	the	the	DET
taxlaw-2795	631	29	legal	legal	ADJ
taxlaw-2795	631	30	regime	regime	NOUN
taxlaw-2795	631	31	on	on	ADP
taxlaw-2795	631	32	which	which	PRON
taxlaw-2795	631	33	markets	market	NOUN
taxlaw-2795	631	34	depend	depend	VERB
taxlaw-2795	631	35	can	can	AUX
taxlaw-2795	631	36	not	not	PART
taxlaw-2795	631	37	be	be	AUX
taxlaw-2795	631	38	assumed	assume	VERB
taxlaw-2795	631	39	to	to	PART
taxlaw-2795	631	40	persist	persist	VERB
taxlaw-2795	631	41	under	under	ADP
taxlaw-2795	631	42	certain	certain	ADJ
taxlaw-2795	631	43	transition	transition	NOUN
taxlaw-2795	631	44	norms	norm	NOUN
taxlaw-2795	631	45	,	,	PUNCT
taxlaw-2795	631	46	such	such	ADJ
taxlaw-2795	631	47	as	as	ADP
taxlaw-2795	631	48	a	a	DET
taxlaw-2795	631	49	norm	norm	NOUN
taxlaw-2795	631	50	of	of	ADP
taxlaw-2795	631	51	extensive	extensive	ADJ
taxlaw-2795	631	52	retroactivity	retroactivity	NOUN
taxlaw-2795	631	53	to	to	ADP
taxlaw-2795	631	54	positive	positive	ADJ
taxlaw-2795	631	55	law.110	law.110	NOUN
taxlaw-2795	631	56	more	more	ADV
taxlaw-2795	631	57	generally	generally	ADV
taxlaw-2795	631	58	,	,	PUNCT
taxlaw-2795	631	59	i	i	PRON
taxlaw-2795	631	60	have	have	AUX
taxlaw-2795	631	61	suggested	suggest	VERB
taxlaw-2795	631	62	that	that	SCONJ
taxlaw-2795	631	63	the	the	DET
taxlaw-2795	631	64	positive	positive	ADJ
taxlaw-2795	631	65	case	case	NOUN
taxlaw-2795	631	66	for	for	ADP
taxlaw-2795	631	67	a	a	DET
taxlaw-2795	631	68	norm	norm	NOUN
taxlaw-2795	631	69	of	of	ADP
taxlaw-2795	631	70	no	no	DET
taxlaw-2795	631	71	relief	relief	NOUN
taxlaw-2795	631	72	,	,	PUNCT
taxlaw-2795	631	73	to	to	ADP
taxlaw-2795	631	74	the	the	DET
taxlaw-2795	631	75	extent	extent	NOUN
taxlaw-2795	631	76	it	it	PRON
taxlaw-2795	631	77	rests	rest	VERB
taxlaw-2795	631	78	on	on	ADP
taxlaw-2795	631	79	the	the	DET
taxlaw-2795	631	80	analogy	analogy	NOUN
taxlaw-2795	631	81	,	,	PUNCT
taxlaw-2795	631	82	is	be	AUX
taxlaw-2795	631	83	conceptually	conceptually	ADV
taxlaw-2795	631	84	flawed	flawed	ADJ
taxlaw-2795	631	85	because	because	SCONJ
taxlaw-2795	631	86	it	it	PRON
taxlaw-2795	631	87	presupposes	presuppose	VERB
taxlaw-2795	631	88	the	the	DET
taxlaw-2795	631	89	transition	transition	NOUN
taxlaw-2795	631	90	rule	rule	NOUN
taxlaw-2795	631	91	it	it	PRON
taxlaw-2795	631	92	purports	purport	VERB
taxlaw-2795	631	93	to	to	ADP
taxlaw-2795	631	94	justify.111	justify.111	VERB
taxlaw-2795	631	95	in	in	ADP
taxlaw-2795	631	96	this	this	DET
taxlaw-2795	631	97	subpart	subpart	NOUN
taxlaw-2795	631	98	,	,	PUNCT
taxlaw-2795	631	99	i	i	PRON
taxlaw-2795	631	100	focus	focus	VERB
taxlaw-2795	631	101	on	on	ADP
taxlaw-2795	631	102	the	the	DET
taxlaw-2795	631	103	charge	charge	NOUN
taxlaw-2795	631	104	of	of	ADP
taxlaw-2795	631	105	circularity	circularity	NOUN
taxlaw-2795	631	106	as	as	SCONJ
taxlaw-2795	631	107	applied	apply	VERB
taxlaw-2795	631	108	to	to	ADP
taxlaw-2795	631	109	the	the	DET
taxlaw-2795	631	110	reliance	reliance	NOUN
taxlaw-2795	631	111	norm	norm	NOUN
taxlaw-2795	631	112	.	.	PUNCT
taxlaw-2795	632	1	as	as	SCONJ
taxlaw-2795	632	2	contrasted	contrast	VERB
taxlaw-2795	632	3	with	with	ADP
taxlaw-2795	632	4	the	the	DET
taxlaw-2795	632	5	positive	positive	ADJ
taxlaw-2795	632	6	case	case	NOUN
taxlaw-2795	632	7	that	that	SCONJ
taxlaw-2795	632	8	,	,	PUNCT
taxlaw-2795	632	9	for	for	ADP
taxlaw-2795	632	10	example	example	NOUN
taxlaw-2795	632	11	,	,	PUNCT
taxlaw-2795	632	12	kaplow	kaplow	NOUN
taxlaw-2795	632	13	and	and	CCONJ
taxlaw-2795	632	14	graetz	graetz	NOUN
taxlaw-2795	632	15	make	make	VERB
taxlaw-2795	632	16	for	for	ADP
taxlaw-2795	632	17	no	no	DET
taxlaw-2795	632	18	transition	transition	NOUN
taxlaw-2795	632	19	relief,112	relief,112	PROPN
taxlaw-2795	632	20	this	this	DET
taxlaw-2795	632	21	negative	negative	ADJ
taxlaw-2795	632	22	part	part	NOUN
taxlaw-2795	632	23	of	of	ADP
taxlaw-2795	632	24	the	the	DET
taxlaw-2795	632	25	argument	argument	NOUN
taxlaw-2795	632	26	is	be	AUX
taxlaw-2795	632	27	perfectly	perfectly	ADV
taxlaw-2795	632	28	valid	valid	ADJ
taxlaw-2795	632	29	as	as	ADV
taxlaw-2795	632	30	far	far	ADV
taxlaw-2795	632	31	as	as	SCONJ
taxlaw-2795	632	32	it	it	PRON
taxlaw-2795	632	33	goes	go	VERB
taxlaw-2795	632	34	.	.	PUNCT
taxlaw-2795	633	1	one	one	PRON
taxlaw-2795	633	2	can	can	AUX
taxlaw-2795	633	3	not	not	PART
taxlaw-2795	633	4	justify	justify	VERB
taxlaw-2795	633	5	transition	transition	NOUN
taxlaw-2795	633	6	relief	relief	NOUN
taxlaw-2795	633	7	on	on	ADP
taxlaw-2795	633	8	the	the	DET
taxlaw-2795	633	9	basis	basis	NOUN
taxlaw-2795	633	10	of	of	ADP
taxlaw-2795	633	11	reasonable	reasonable	ADJ
taxlaw-2795	633	12	reliance	reliance	NOUN
taxlaw-2795	633	13	or	or	CCONJ
taxlaw-2795	633	14	rational	rational	ADJ
taxlaw-2795	633	15	expectations	expectation	NOUN
taxlaw-2795	633	16	without	without	ADP
taxlaw-2795	633	17	justifying	justify	VERB
taxlaw-2795	633	18	the	the	DET
taxlaw-2795	633	19	practice	practice	NOUN
taxlaw-2795	633	20	upon	upon	SCONJ
taxlaw-2795	633	21	which	which	PRON
taxlaw-2795	633	22	the	the	DET
taxlaw-2795	633	23	expectations	expectation	NOUN
taxlaw-2795	633	24	are	be	AUX
taxlaw-2795	633	25	based	base	VERB
taxlaw-2795	633	26	,	,	PUNCT
taxlaw-2795	633	27	for	for	SCONJ
taxlaw-2795	633	28	if	if	SCONJ
taxlaw-2795	633	29	the	the	DET
taxlaw-2795	633	30	practice	practice	NOUN
taxlaw-2795	633	31	were	be	AUX
taxlaw-2795	633	32	different	different	ADJ
taxlaw-2795	633	33	,	,	PUNCT
taxlaw-2795	633	34	then	then	ADV
taxlaw-2795	633	35	rational	rational	ADJ
taxlaw-2795	633	36	expectations	expectation	NOUN
taxlaw-2795	633	37	and	and	CCONJ
taxlaw-2795	633	38	reasonable	reasonable	ADJ
taxlaw-2795	633	39	reliance	reliance	NOUN
taxlaw-2795	633	40	would	would	AUX
taxlaw-2795	633	41	differ	differ	VERB
taxlaw-2795	633	42	too.113	too.113	NOUN
taxlaw-2795	633	43	therefore	therefore	ADV
taxlaw-2795	633	44	one	one	PRON
taxlaw-2795	633	45	would	would	AUX
taxlaw-2795	633	46	need	need	VERB
taxlaw-2795	633	47	to	to	PART
taxlaw-2795	633	48	justify	justify	VERB
taxlaw-2795	633	49	the	the	DET
taxlaw-2795	633	50	underlying	underlie	VERB
taxlaw-2795	633	51	practice	practice	NOUN
taxlaw-2795	633	52	in	in	ADP
taxlaw-2795	633	53	order	order	NOUN
taxlaw-2795	633	54	to	to	PART
taxlaw-2795	633	55	defend	defend	VERB
taxlaw-2795	633	56	the	the	DET
taxlaw-2795	633	57	reliance	reliance	NOUN
taxlaw-2795	633	58	principle	principle	NOUN
taxlaw-2795	633	59	.	.	PUNCT
taxlaw-2795	634	1	108	108	NUM
taxlaw-2795	634	2	.	.	PUNCT
taxlaw-2795	635	1	kaplow	kaplow	NOUN
taxlaw-2795	635	2	,	,	PUNCT
taxlaw-2795	635	3	economic	economic	ADJ
taxlaw-2795	635	4	analysis	analysis	NOUN
taxlaw-2795	635	5	,	,	PUNCT
taxlaw-2795	635	6	supra	supra	PROPN
taxlaw-2795	635	7	note	note	NOUN
taxlaw-2795	635	8	1	1	NUM
taxlaw-2795	635	9	,	,	PUNCT
taxlaw-2795	635	10	at	at	ADP
taxlaw-2795	635	11	531	531	NUM
taxlaw-2795	635	12	.	.	PUNCT
taxlaw-2795	636	1	see	see	VERB
taxlaw-2795	636	2	also	also	ADV
taxlaw-2795	636	3	graetz	graetz	VERB
taxlaw-2795	636	4	,	,	PUNCT
taxlaw-2795	636	5	legal	legal	ADJ
taxlaw-2795	636	6	transitions	transition	NOUN
taxlaw-2795	636	7	,	,	PUNCT
taxlaw-2795	636	8	supra	supra	PROPN
taxlaw-2795	636	9	note	note	NOUN
taxlaw-2795	636	10	1	1	NUM
taxlaw-2795	636	11	,	,	PUNCT
taxlaw-2795	636	12	at	at	ADP
taxlaw-2795	636	13	77–78	77–78	NUM
taxlaw-2795	636	14	;	;	PUNCT
taxlaw-2795	636	15	graetz	graetz	NOUN
taxlaw-2795	636	16	,	,	PUNCT
taxlaw-2795	636	17	retroactivity	retroactivity	NOUN
taxlaw-2795	636	18	revisited	revisit	VERB
taxlaw-2795	636	19	,	,	PUNCT
taxlaw-2795	636	20	supra	supra	ADJ
taxlaw-2795	636	21	note	note	NOUN
taxlaw-2795	636	22	76	76	NUM
taxlaw-2795	636	23	,	,	PUNCT
taxlaw-2795	636	24	at	at	ADP
taxlaw-2795	636	25	1823	1823	NUM
taxlaw-2795	636	26	–	–	PUNCT
taxlaw-2795	636	27	24	24	NUM
taxlaw-2795	636	28	;	;	PUNCT
taxlaw-2795	636	29	and	and	CCONJ
taxlaw-2795	636	30	shaviro	shaviro	NOUN
taxlaw-2795	636	31	,	,	PUNCT
taxlaw-2795	636	32	supra	supra	PROPN
taxlaw-2795	636	33	note	note	NOUN
taxlaw-2795	636	34	1	1	NUM
taxlaw-2795	636	35	,	,	PUNCT
taxlaw-2795	636	36	at	at	ADP
taxlaw-2795	636	37	2–3	2–3	NUM
taxlaw-2795	636	38	,	,	PUNCT
taxlaw-2795	636	39	for	for	ADP
taxlaw-2795	636	40	further	further	ADJ
taxlaw-2795	636	41	discussion	discussion	NOUN
taxlaw-2795	636	42	of	of	ADP
taxlaw-2795	636	43	this	this	DET
taxlaw-2795	636	44	issue	issue	NOUN
taxlaw-2795	636	45	.	.	PUNCT
taxlaw-2795	637	1	kaplow	kaplow	PROPN
taxlaw-2795	637	2	also	also	ADV
taxlaw-2795	637	3	considers	consider	VERB
taxlaw-2795	637	4	and	and	CCONJ
taxlaw-2795	637	5	rejects	reject	VERB
taxlaw-2795	637	6	other	other	ADJ
taxlaw-2795	637	7	arguments	argument	NOUN
taxlaw-2795	637	8	that	that	PRON
taxlaw-2795	637	9	might	might	AUX
taxlaw-2795	637	10	support	support	VERB
taxlaw-2795	637	11	transition	transition	NOUN
taxlaw-2795	637	12	relief	relief	NOUN
taxlaw-2795	637	13	.	.	PUNCT
taxlaw-2795	638	1	these	these	PRON
taxlaw-2795	638	2	include	include	VERB
taxlaw-2795	638	3	forcing	force	VERB
taxlaw-2795	638	4	the	the	DET
taxlaw-2795	638	5	government	government	NOUN
taxlaw-2795	638	6	to	to	PART
taxlaw-2795	638	7	internalize	internalize	VERB
taxlaw-2795	638	8	harms	harm	NOUN
taxlaw-2795	638	9	,	,	PUNCT
taxlaw-2795	638	10	more	more	ADV
taxlaw-2795	638	11	fairly	fairly	ADV
taxlaw-2795	638	12	distributing	distribute	VERB
taxlaw-2795	638	13	the	the	DET
taxlaw-2795	638	14	burdens	burden	NOUN
taxlaw-2795	638	15	and	and	CCONJ
taxlaw-2795	638	16	benefits	benefit	NOUN
taxlaw-2795	638	17	of	of	ADP
taxlaw-2795	638	18	government	government	NOUN
taxlaw-2795	638	19	,	,	PUNCT
taxlaw-2795	638	20	and	and	CCONJ
taxlaw-2795	638	21	maintaining	maintain	VERB
taxlaw-2795	638	22	horizontal	horizontal	ADJ
taxlaw-2795	638	23	equity	equity	NOUN
taxlaw-2795	638	24	.	.	PUNCT
taxlaw-2795	639	1	kaplow	kaplow	PROPN
taxlaw-2795	639	2	,	,	PUNCT
taxlaw-2795	639	3	transition	transition	NOUN
taxlaw-2795	639	4	policy	policy	NOUN
taxlaw-2795	639	5	,	,	PUNCT
taxlaw-2795	639	6	supra	supra	PROPN
taxlaw-2795	639	7	note	note	NOUN
taxlaw-2795	639	8	2	2	NUM
taxlaw-2795	639	9	,	,	PUNCT
taxlaw-2795	639	10	at	at	ADP
taxlaw-2795	639	11	170	170	NUM
taxlaw-2795	639	12	.	.	PUNCT
taxlaw-2795	640	1	i	i	PRON
taxlaw-2795	640	2	do	do	AUX
taxlaw-2795	640	3	not	not	PART
taxlaw-2795	640	4	discuss	discuss	VERB
taxlaw-2795	640	5	them	they	PRON
taxlaw-2795	640	6	here	here	ADV
taxlaw-2795	640	7	.	.	PUNCT
taxlaw-2795	641	1	109	109	NUM
taxlaw-2795	641	2	.	.	PUNCT
taxlaw-2795	642	1	see	see	VERB
taxlaw-2795	642	2	supra	supra	PROPN
taxlaw-2795	642	3	part	part	PROPN
taxlaw-2795	642	4	iii	iii	PROPN
taxlaw-2795	642	5	.	.	PROPN
taxlaw-2795	642	6	110	110	NUM
taxlaw-2795	642	7	.	.	PUNCT
taxlaw-2795	643	1	for	for	ADP
taxlaw-2795	643	2	purposes	purpose	NOUN
taxlaw-2795	643	3	of	of	ADP
taxlaw-2795	643	4	this	this	DET
taxlaw-2795	643	5	discussion	discussion	NOUN
taxlaw-2795	643	6	,	,	PUNCT
taxlaw-2795	643	7	i	i	PRON
taxlaw-2795	643	8	bracket	bracket	VERB
taxlaw-2795	643	9	the	the	DET
taxlaw-2795	643	10	point	point	NOUN
taxlaw-2795	643	11	made	make	VERB
taxlaw-2795	643	12	earlier	early	ADV
taxlaw-2795	643	13	that	that	SCONJ
taxlaw-2795	643	14	kaplow	kaplow	NOUN
taxlaw-2795	643	15	does	do	AUX
taxlaw-2795	643	16	not	not	PART
taxlaw-2795	643	17	articulate	articulate	VERB
taxlaw-2795	643	18	a	a	DET
taxlaw-2795	643	19	well	well	ADV
taxlaw-2795	643	20	-	-	PUNCT
taxlaw-2795	643	21	defined	define	VERB
taxlaw-2795	643	22	concept	concept	NOUN
taxlaw-2795	643	23	of	of	ADP
taxlaw-2795	643	24	transition	transition	NOUN
taxlaw-2795	643	25	relief	relief	NOUN
taxlaw-2795	643	26	.	.	PUNCT
taxlaw-2795	644	1	see	see	VERB
taxlaw-2795	644	2	supra	supra	PROPN
taxlaw-2795	644	3	part	part	PROPN
taxlaw-2795	644	4	iii.a	iii.a	PROPN
taxlaw-2795	644	5	.	.	NOUN
taxlaw-2795	644	6	111	111	NUM
taxlaw-2795	644	7	.	.	PUNCT
taxlaw-2795	645	1	see	see	VERB
taxlaw-2795	645	2	supra	supra	PROPN
taxlaw-2795	645	3	part	part	NOUN
taxlaw-2795	645	4	iv.a	iv.a	VERB
taxlaw-2795	645	5	.	.	PUNCT
taxlaw-2795	646	1	112	112	NUM
taxlaw-2795	646	2	.	.	PUNCT
taxlaw-2795	647	1	see	see	VERB
taxlaw-2795	647	2	supra	supra	PROPN
taxlaw-2795	647	3	part	part	PROPN
taxlaw-2795	647	4	iii	iii	PROPN
taxlaw-2795	647	5	.	.	PROPN
taxlaw-2795	647	6	113	113	NUM
taxlaw-2795	647	7	.	.	PUNCT
taxlaw-2795	648	1	in	in	ADP
taxlaw-2795	648	2	essence	essence	NOUN
taxlaw-2795	648	3	,	,	PUNCT
taxlaw-2795	648	4	in	in	ADP
taxlaw-2795	648	5	kaplow	kaplow	PROPN
taxlaw-2795	648	6	’s	’s	PART
taxlaw-2795	648	7	view	view	NOUN
taxlaw-2795	648	8	the	the	DET
taxlaw-2795	648	9	most	most	ADJ
taxlaw-2795	648	10	that	that	PRON
taxlaw-2795	648	11	could	could	AUX
taxlaw-2795	648	12	be	be	AUX
taxlaw-2795	648	13	said	say	VERB
taxlaw-2795	648	14	about	about	ADP
taxlaw-2795	648	15	the	the	DET
taxlaw-2795	648	16	expectations	expectation	NOUN
taxlaw-2795	648	17	argument	argument	NOUN
taxlaw-2795	648	18	is	be	AUX
taxlaw-2795	648	19	that	that	SCONJ
taxlaw-2795	648	20	it	it	PRON
taxlaw-2795	648	21	raises	raise	VERB
taxlaw-2795	648	22	the	the	DET
taxlaw-2795	648	23	question	question	NOUN
taxlaw-2795	648	24	of	of	ADP
taxlaw-2795	648	25	the	the	DET
taxlaw-2795	648	26	proper	proper	ADJ
taxlaw-2795	648	27	transition	transition	NOUN
taxlaw-2795	648	28	to	to	ADP
taxlaw-2795	648	29	the	the	DET
taxlaw-2795	648	30	proper	proper	ADJ
taxlaw-2795	648	31	transition	transition	NOUN
taxlaw-2795	648	32	regime	regime	NOUN
taxlaw-2795	648	33	.	.	PUNCT
taxlaw-2795	649	1	kaplow	kaplow	PROPN
taxlaw-2795	649	2	,	,	PUNCT
taxlaw-2795	649	3	economic	economic	ADJ
taxlaw-2795	649	4	analysis	analysis	NOUN
taxlaw-2795	649	5	,	,	PUNCT
taxlaw-2795	649	6	supra	supra	PROPN
taxlaw-2795	649	7	note	note	NOUN
taxlaw-2795	649	8	1	1	NUM
taxlaw-2795	649	9	,	,	PUNCT
taxlaw-2795	649	10	at	at	ADP
taxlaw-2795	649	11	557–60	557–60	NUM
taxlaw-2795	649	12	.	.	PUNCT
taxlaw-2795	650	1	kaplow	kaplow	NOUN
taxlaw-2795	650	2	notes	note	NOUN
taxlaw-2795	650	3	that	that	SCONJ
taxlaw-2795	650	4	the	the	DET
taxlaw-2795	650	5	questions	question	NOUN
taxlaw-2795	650	6	this	this	DET
taxlaw-2795	650	7	issue	issue	NOUN
taxlaw-2795	650	8	raises	raise	VERB
taxlaw-2795	650	9	are	be	AUX
taxlaw-2795	650	10	distinct	distinct	ADJ
taxlaw-2795	650	11	from	from	ADP
taxlaw-2795	650	12	those	those	PRON
taxlaw-2795	650	13	of	of	ADP
taxlaw-2795	650	14	the	the	DET
taxlaw-2795	650	15	proper	proper	ADJ
taxlaw-2795	650	16	“	"	PUNCT
taxlaw-2795	650	17	steady	steady	ADJ
taxlaw-2795	650	18	state	state	NOUN
taxlaw-2795	650	19	”	"	PUNCT
taxlaw-2795	650	20	transition	transition	NOUN
taxlaw-2795	650	21	policy	policy	NOUN
taxlaw-2795	650	22	.	.	PUNCT
taxlaw-2795	651	1	since	since	SCONJ
taxlaw-2795	651	2	it	it	PRON
taxlaw-2795	651	3	is	be	AUX
taxlaw-2795	651	4	currently	currently	ADV
taxlaw-2795	651	5	reasonable	reasonable	ADJ
taxlaw-2795	651	6	to	to	PART
taxlaw-2795	651	7	expect	expect	VERB
taxlaw-2795	651	8	transition	transition	NOUN
taxlaw-2795	651	9	relief	relief	NOUN
taxlaw-2795	651	10	,	,	PUNCT
taxlaw-2795	651	11	it	it	PRON
taxlaw-2795	651	12	may	may	AUX
taxlaw-2795	651	13	not	not	PART
taxlaw-2795	651	14	be	be	AUX
taxlaw-2795	651	15	appropriate	appropriate	ADJ
taxlaw-2795	651	16	to	to	PART
taxlaw-2795	651	17	move	move	VERB
taxlaw-2795	651	18	to	to	ADP
taxlaw-2795	651	19	another	another	DET
taxlaw-2795	651	20	transition	transition	NOUN
taxlaw-2795	651	21	norm	norm	NOUN
taxlaw-2795	651	22	without	without	ADP
taxlaw-2795	651	23	offering	offer	VERB
taxlaw-2795	651	24	second	second	ADJ
taxlaw-2795	651	25	-	-	PUNCT
taxlaw-2795	651	26	order	order	NOUN
taxlaw-2795	651	27	transition	transition	NOUN
taxlaw-2795	651	28	relief	relief	NOUN
taxlaw-2795	651	29	.	.	PUNCT
taxlaw-2795	652	1	i	i	PRON
taxlaw-2795	652	2	d.	d.	PROPN
taxlaw-2795	652	3	158	158	PROPN
taxlaw-2795	652	4	columbia	columbia	PROPN
taxlaw-2795	652	5	jour'al	jour'al	PROPN
taxlaw-2795	652	6	of	of	ADP
taxlaw-2795	652	7	tax	tax	NOUN
taxlaw-2795	652	8	law	law	NOUN
taxlaw-2795	652	9	[	[	X
taxlaw-2795	652	10	vol	vol	NOUN
taxlaw-2795	652	11	.	.	PUNCT
taxlaw-2795	652	12	1:120	1:120	NUM
taxlaw-2795	653	1	the	the	DET
taxlaw-2795	653	2	important	important	ADJ
taxlaw-2795	653	3	point	point	NOUN
taxlaw-2795	653	4	about	about	ADP
taxlaw-2795	653	5	this	this	DET
taxlaw-2795	653	6	criticism	criticism	NOUN
taxlaw-2795	653	7	is	be	AUX
taxlaw-2795	653	8	that	that	SCONJ
taxlaw-2795	653	9	,	,	PUNCT
taxlaw-2795	653	10	in	in	ADP
taxlaw-2795	653	11	principle	principle	NOUN
taxlaw-2795	653	12	,	,	PUNCT
taxlaw-2795	653	13	it	it	PRON
taxlaw-2795	653	14	is	be	AUX
taxlaw-2795	653	15	not	not	PART
taxlaw-2795	653	16	inconsistent	inconsistent	ADJ
taxlaw-2795	653	17	with	with	ADP
taxlaw-2795	653	18	the	the	DET
taxlaw-2795	653	19	old	old	ADJ
taxlaw-2795	653	20	view	view	NOUN
taxlaw-2795	653	21	.	.	PUNCT
taxlaw-2795	654	1	stated	state	VERB
taxlaw-2795	654	2	somewhat	somewhat	ADV
taxlaw-2795	654	3	differently	differently	ADV
taxlaw-2795	654	4	,	,	PUNCT
taxlaw-2795	654	5	a	a	DET
taxlaw-2795	654	6	proponent	proponent	NOUN
taxlaw-2795	654	7	of	of	ADP
taxlaw-2795	654	8	the	the	DET
taxlaw-2795	654	9	old	old	ADJ
taxlaw-2795	654	10	view	view	NOUN
taxlaw-2795	654	11	is	be	AUX
taxlaw-2795	654	12	not	not	PART
taxlaw-2795	654	13	committed	commit	VERB
taxlaw-2795	654	14	to	to	ADP
taxlaw-2795	654	15	extensive	extensive	ADJ
taxlaw-2795	654	16	relief	relief	NOUN
taxlaw-2795	654	17	for	for	ADP
taxlaw-2795	654	18	nominally	nominally	ADV
taxlaw-2795	654	19	prospective	prospective	ADJ
taxlaw-2795	654	20	changes	change	NOUN
taxlaw-2795	654	21	to	to	ADP
taxlaw-2795	654	22	positive	positive	ADJ
taxlaw-2795	654	23	law	law	NOUN
taxlaw-2795	654	24	as	as	ADP
taxlaw-2795	654	25	a	a	DET
taxlaw-2795	654	26	general	general	ADJ
taxlaw-2795	654	27	matter	matter	NOUN
taxlaw-2795	654	28	,	,	PUNCT
taxlaw-2795	654	29	or	or	CCONJ
taxlaw-2795	654	30	even	even	ADV
taxlaw-2795	654	31	to	to	ADP
taxlaw-2795	654	32	the	the	DET
taxlaw-2795	654	33	idea	idea	NOUN
taxlaw-2795	654	34	that	that	SCONJ
taxlaw-2795	654	35	transition	transition	NOUN
taxlaw-2795	654	36	relief	relief	NOUN
taxlaw-2795	654	37	should	should	AUX
taxlaw-2795	654	38	operate	operate	VERB
taxlaw-2795	654	39	as	as	ADP
taxlaw-2795	654	40	a	a	DET
taxlaw-2795	654	41	default	default	NOUN
taxlaw-2795	654	42	for	for	ADP
taxlaw-2795	654	43	such	such	ADJ
taxlaw-2795	654	44	transitions	transition	NOUN
taxlaw-2795	654	45	.	.	PUNCT
taxlaw-2795	655	1	these	these	DET
taxlaw-2795	655	2	conclusions	conclusion	NOUN
taxlaw-2795	655	3	should	should	AUX
taxlaw-2795	655	4	not	not	PART
taxlaw-2795	655	5	be	be	AUX
taxlaw-2795	655	6	surprising	surprising	ADJ
taxlaw-2795	655	7	,	,	PUNCT
taxlaw-2795	655	8	since	since	SCONJ
taxlaw-2795	655	9	the	the	DET
taxlaw-2795	655	10	validity	validity	NOUN
taxlaw-2795	655	11	of	of	ADP
taxlaw-2795	655	12	the	the	DET
taxlaw-2795	655	13	circularity	circularity	NOUN
taxlaw-2795	655	14	charge	charge	NOUN
taxlaw-2795	655	15	does	do	AUX
taxlaw-2795	655	16	not	not	PART
taxlaw-2795	655	17	depend	depend	VERB
taxlaw-2795	655	18	upon	upon	SCONJ
taxlaw-2795	655	19	anything	anything	PRON
taxlaw-2795	655	20	about	about	ADP
taxlaw-2795	655	21	either	either	CCONJ
taxlaw-2795	655	22	the	the	DET
taxlaw-2795	655	23	consequentialist	consequentialist	NOUN
taxlaw-2795	655	24	view	view	NOUN
taxlaw-2795	655	25	of	of	ADP
taxlaw-2795	655	26	legal	legal	ADJ
taxlaw-2795	655	27	transitions	transition	NOUN
taxlaw-2795	655	28	or	or	CCONJ
taxlaw-2795	655	29	the	the	DET
taxlaw-2795	655	30	anticipations	anticipation	NOUN
taxlaw-2795	655	31	-	-	PUNCT
taxlaw-2795	655	32	oriented	orient	VERB
taxlaw-2795	655	33	approach	approach	NOUN
taxlaw-2795	655	34	.	.	PUNCT
taxlaw-2795	656	1	for	for	ADP
taxlaw-2795	656	2	the	the	DET
taxlaw-2795	656	3	same	same	ADJ
taxlaw-2795	656	4	reason	reason	NOUN
taxlaw-2795	656	5	,	,	PUNCT
taxlaw-2795	656	6	the	the	DET
taxlaw-2795	656	7	suggestion	suggestion	NOUN
taxlaw-2795	656	8	that	that	SCONJ
taxlaw-2795	656	9	the	the	DET
taxlaw-2795	656	10	old	old	ADJ
taxlaw-2795	656	11	view	view	NOUN
taxlaw-2795	656	12	uncritically	uncritically	ADV
taxlaw-2795	656	13	favors	favor	VERB
taxlaw-2795	656	14	transition	transition	NOUN
taxlaw-2795	656	15	relief	relief	NOUN
taxlaw-2795	656	16	on	on	ADP
taxlaw-2795	656	17	the	the	DET
taxlaw-2795	656	18	basis	basis	NOUN
taxlaw-2795	656	19	of	of	ADP
taxlaw-2795	656	20	reliance	reliance	NOUN
taxlaw-2795	656	21	represents	represent	VERB
taxlaw-2795	656	22	something	something	PRON
taxlaw-2795	656	23	of	of	ADP
taxlaw-2795	656	24	an	an	DET
taxlaw-2795	656	25	overstatement.114	overstatement.114	NUM
taxlaw-2795	656	26	old	old	ADJ
taxlaw-2795	656	27	-	-	PUNCT
taxlaw-2795	656	28	view	view	NOUN
taxlaw-2795	656	29	scholars	scholar	NOUN
taxlaw-2795	656	30	have	have	AUX
taxlaw-2795	656	31	not	not	PART
taxlaw-2795	656	32	typically	typically	ADV
taxlaw-2795	656	33	offered	offer	VERB
taxlaw-2795	656	34	free	free	ADV
taxlaw-2795	656	35	-	-	PUNCT
taxlaw-2795	656	36	floating	float	VERB
taxlaw-2795	656	37	reliance	reliance	NOUN
taxlaw-2795	656	38	arguments	argument	NOUN
taxlaw-2795	656	39	in	in	ADP
taxlaw-2795	656	40	favor	favor	NOUN
taxlaw-2795	656	41	of	of	ADP
taxlaw-2795	656	42	transition	transition	NOUN
taxlaw-2795	656	43	relief	relief	NOUN
taxlaw-2795	656	44	for	for	ADP
taxlaw-2795	656	45	nominally	nominally	ADV
taxlaw-2795	656	46	prospective	prospective	ADJ
taxlaw-2795	656	47	transitions	transition	NOUN
taxlaw-2795	656	48	.	.	PUNCT
taxlaw-2795	657	1	although	although	SCONJ
taxlaw-2795	657	2	not	not	PART
taxlaw-2795	657	3	always	always	ADV
taxlaw-2795	657	4	clearly	clearly	ADV
taxlaw-2795	657	5	articulated	articulate	VERB
taxlaw-2795	657	6	,	,	PUNCT
taxlaw-2795	657	7	the	the	DET
taxlaw-2795	657	8	arguments	argument	NOUN
taxlaw-2795	657	9	for	for	ADP
taxlaw-2795	657	10	such	such	ADJ
taxlaw-2795	657	11	relief	relief	NOUN
taxlaw-2795	657	12	(	(	PUNCT
taxlaw-2795	657	13	as	as	SCONJ
taxlaw-2795	657	14	contrasted	contrast	VERB
taxlaw-2795	657	15	with	with	ADP
taxlaw-2795	657	16	relief	relief	NOUN
taxlaw-2795	657	17	from	from	ADP
taxlaw-2795	657	18	nominally	nominally	ADV
taxlaw-2795	657	19	retroactive	retroactive	ADJ
taxlaw-2795	657	20	enactments	enactment	NOUN
taxlaw-2795	657	21	)	)	PUNCT
taxlaw-2795	657	22	generally	generally	ADV
taxlaw-2795	657	23	have	have	AUX
taxlaw-2795	657	24	applied	apply	VERB
taxlaw-2795	657	25	to	to	ADP
taxlaw-2795	657	26	a	a	DET
taxlaw-2795	657	27	relatively	relatively	ADV
taxlaw-2795	657	28	narrow	narrow	ADJ
taxlaw-2795	657	29	range	range	NOUN
taxlaw-2795	657	30	of	of	ADP
taxlaw-2795	657	31	enactments	enactment	NOUN
taxlaw-2795	657	32	.	.	PUNCT
taxlaw-2795	658	1	graetz	graetz	PROPN
taxlaw-2795	658	2	’s	’s	PART
taxlaw-2795	658	3	discussion	discussion	NOUN
taxlaw-2795	658	4	of	of	ADP
taxlaw-2795	658	5	reliance	reliance	NOUN
taxlaw-2795	658	6	arguments	argument	NOUN
taxlaw-2795	658	7	in	in	ADP
taxlaw-2795	658	8	the	the	DET
taxlaw-2795	658	9	prior	prior	ADJ
taxlaw-2795	658	10	literature	literature	NOUN
taxlaw-2795	658	11	is	be	AUX
taxlaw-2795	658	12	illustrative	illustrative	ADJ
taxlaw-2795	658	13	of	of	ADP
taxlaw-2795	658	14	the	the	DET
taxlaw-2795	658	15	tendency	tendency	NOUN
taxlaw-2795	658	16	to	to	PART
taxlaw-2795	658	17	group	group	VERB
taxlaw-2795	658	18	together	together	ADV
taxlaw-2795	658	19	reliance	reliance	NOUN
taxlaw-2795	658	20	arguments	argument	NOUN
taxlaw-2795	658	21	made	make	VERB
taxlaw-2795	658	22	against	against	ADP
taxlaw-2795	658	23	nominal	nominal	ADJ
taxlaw-2795	658	24	retroactivity	retroactivity	NOUN
taxlaw-2795	658	25	with	with	ADP
taxlaw-2795	658	26	reliance	reliance	NOUN
taxlaw-2795	658	27	arguments	argument	NOUN
taxlaw-2795	658	28	made	make	VERB
taxlaw-2795	658	29	against	against	ADP
taxlaw-2795	658	30	the	the	DET
taxlaw-2795	658	31	failure	failure	NOUN
taxlaw-2795	658	32	to	to	PART
taxlaw-2795	658	33	provide	provide	VERB
taxlaw-2795	658	34	transition	transition	NOUN
taxlaw-2795	658	35	relief	relief	NOUN
taxlaw-2795	658	36	for	for	ADP
taxlaw-2795	658	37	nominally	nominally	ADV
taxlaw-2795	658	38	prospective	prospective	ADJ
taxlaw-2795	658	39	transitions	transition	NOUN
taxlaw-2795	658	40	.	.	PUNCT
taxlaw-2795	659	1	graetz	graetz	PROPN
taxlaw-2795	659	2	quotes	quote	VERB
taxlaw-2795	659	3	the	the	DET
taxlaw-2795	659	4	following	follow	VERB
taxlaw-2795	659	5	statement	statement	NOUN
taxlaw-2795	659	6	by	by	ADP
taxlaw-2795	659	7	edwin	edwin	PROPN
taxlaw-2795	659	8	s.	s.	PROPN
taxlaw-2795	659	9	cohen	cohen	PROPN
taxlaw-2795	659	10	,	,	PUNCT
taxlaw-2795	659	11	assistant	assistant	PROPN
taxlaw-2795	659	12	secretary	secretary	NOUN
taxlaw-2795	659	13	of	of	ADP
taxlaw-2795	659	14	the	the	DET
taxlaw-2795	659	15	treasury	treasury	PROPN
taxlaw-2795	659	16	for	for	ADP
taxlaw-2795	659	17	tax	tax	NOUN
taxlaw-2795	659	18	policy	policy	NOUN
taxlaw-2795	659	19	during	during	ADP
taxlaw-2795	659	20	the	the	DET
taxlaw-2795	659	21	first	first	PROPN
taxlaw-2795	659	22	nixon	nixon	PROPN
taxlaw-2795	659	23	administration	administration	NOUN
taxlaw-2795	659	24	,	,	PUNCT
taxlaw-2795	659	25	in	in	ADP
taxlaw-2795	659	26	support	support	NOUN
taxlaw-2795	659	27	of	of	ADP
taxlaw-2795	659	28	his	his	PRON
taxlaw-2795	659	29	claim	claim	NOUN
taxlaw-2795	659	30	about	about	ADP
taxlaw-2795	659	31	the	the	DET
taxlaw-2795	659	32	predominance	predominance	NOUN
taxlaw-2795	659	33	of	of	ADP
taxlaw-2795	659	34	the	the	DET
taxlaw-2795	659	35	oldview	oldview	ADJ
taxlaw-2795	659	36	way	way	NOUN
taxlaw-2795	659	37	of	of	ADP
taxlaw-2795	659	38	thinking	think	VERB
taxlaw-2795	659	39	:	:	PUNCT
taxlaw-2795	660	1	[	[	X
taxlaw-2795	660	2	p]rovisions	p]rovision	NOUN
taxlaw-2795	660	3	have	have	AUX
taxlaw-2795	660	4	been	be	AUX
taxlaw-2795	660	5	deliberately	deliberately	ADV
taxlaw-2795	660	6	kept	keep	VERB
taxlaw-2795	660	7	in	in	ADP
taxlaw-2795	660	8	the	the	DET
taxlaw-2795	660	9	tax	tax	NOUN
taxlaw-2795	660	10	law	law	NOUN
taxlaw-2795	660	11	over	over	ADP
taxlaw-2795	660	12	many	many	ADJ
taxlaw-2795	660	13	years	year	NOUN
taxlaw-2795	660	14	,	,	PUNCT
taxlaw-2795	660	15	and	and	CCONJ
taxlaw-2795	660	16	they	they	PRON
taxlaw-2795	660	17	constitute	constitute	VERB
taxlaw-2795	660	18	standing	stand	VERB
taxlaw-2795	660	19	invitations	invitation	NOUN
taxlaw-2795	660	20	for	for	SCONJ
taxlaw-2795	660	21	taxpayers	taxpayer	NOUN
taxlaw-2795	660	22	to	to	PART
taxlaw-2795	660	23	erect	erect	VERB
taxlaw-2795	660	24	new	new	ADJ
taxlaw-2795	660	25	buildings	building	NOUN
taxlaw-2795	660	26	,	,	PUNCT
taxlaw-2795	660	27	drill	drill	NOUN
taxlaw-2795	660	28	for	for	ADP
taxlaw-2795	660	29	oil	oil	NOUN
taxlaw-2795	660	30	,	,	PUNCT
taxlaw-2795	660	31	or	or	CCONJ
taxlaw-2795	660	32	embark	embark	NOUN
taxlaw-2795	660	33	on	on	ADP
taxlaw-2795	660	34	programs	program	NOUN
taxlaw-2795	660	35	of	of	ADP
taxlaw-2795	660	36	charitable	charitable	ADJ
taxlaw-2795	660	37	contributions	contribution	NOUN
taxlaw-2795	660	38	.	.	PUNCT
taxlaw-2795	661	1	even	even	ADV
taxlaw-2795	661	2	if	if	SCONJ
taxlaw-2795	661	3	we	we	PRON
taxlaw-2795	661	4	should	should	AUX
taxlaw-2795	661	5	conclude	conclude	VERB
taxlaw-2795	661	6	that	that	SCONJ
taxlaw-2795	661	7	it	it	PRON
taxlaw-2795	661	8	would	would	AUX
taxlaw-2795	661	9	be	be	AUX
taxlaw-2795	661	10	unwise	unwise	ADJ
taxlaw-2795	661	11	to	to	PART
taxlaw-2795	661	12	continue	continue	VERB
taxlaw-2795	661	13	some	some	PRON
taxlaw-2795	661	14	of	of	ADP
taxlaw-2795	661	15	these	these	DET
taxlaw-2795	661	16	benefits	benefit	NOUN
taxlaw-2795	661	17	or	or	CCONJ
taxlaw-2795	661	18	if	if	SCONJ
taxlaw-2795	661	19	we	we	PRON
taxlaw-2795	661	20	should	should	AUX
taxlaw-2795	661	21	alter	alter	VERB
taxlaw-2795	661	22	some	some	PRON
taxlaw-2795	661	23	of	of	ADP
taxlaw-2795	661	24	them	they	PRON
taxlaw-2795	661	25	,	,	PUNCT
taxlaw-2795	661	26	it	it	PRON
taxlaw-2795	661	27	would	would	AUX
taxlaw-2795	661	28	not	not	PART
taxlaw-2795	661	29	be	be	AUX
taxlaw-2795	661	30	appropriate	appropriate	ADJ
taxlaw-2795	661	31	to	to	PART
taxlaw-2795	661	32	remove	remove	VERB
taxlaw-2795	661	33	the	the	DET
taxlaw-2795	661	34	preference	preference	NOUN
taxlaw-2795	661	35	precipitously	precipitously	ADV
taxlaw-2795	661	36	after	after	SCONJ
taxlaw-2795	661	37	taxpayers	taxpayer	NOUN
taxlaw-2795	661	38	have	have	AUX
taxlaw-2795	661	39	embarked	embark	VERB
taxlaw-2795	661	40	on	on	ADP
taxlaw-2795	661	41	programs	program	NOUN
taxlaw-2795	661	42	which	which	PRON
taxlaw-2795	661	43	they	they	PRON
taxlaw-2795	661	44	might	might	AUX
taxlaw-2795	661	45	not	not	PART
taxlaw-2795	661	46	have	have	AUX
taxlaw-2795	661	47	adopted	adopt	VERB
taxlaw-2795	661	48	except	except	SCONJ
taxlaw-2795	661	49	for	for	ADP
taxlaw-2795	661	50	these	these	DET
taxlaw-2795	661	51	provisions.115	provisions.115	PROPN
taxlaw-2795	661	52	114	114	NUM
taxlaw-2795	661	53	.	.	PUNCT
taxlaw-2795	662	1	graetz	graetz	NOUN
taxlaw-2795	662	2	,	,	PUNCT
taxlaw-2795	662	3	retroactivity	retroactivity	NOUN
taxlaw-2795	662	4	revisited	revisit	VERB
taxlaw-2795	662	5	,	,	PUNCT
taxlaw-2795	662	6	supra	supra	ADJ
taxlaw-2795	662	7	note	note	NOUN
taxlaw-2795	662	8	76	76	NUM
taxlaw-2795	662	9	,	,	PUNCT
taxlaw-2795	662	10	at	at	ADP
taxlaw-2795	662	11	1823	1823	NUM
taxlaw-2795	662	12	(	(	PUNCT
taxlaw-2795	662	13	“	"	PUNCT
taxlaw-2795	662	14	in	in	ADP
taxlaw-2795	662	15	short	short	ADJ
taxlaw-2795	662	16	,	,	PUNCT
taxlaw-2795	662	17	the	the	DET
taxlaw-2795	662	18	argument	argument	NOUN
taxlaw-2795	662	19	asserts	assert	VERB
taxlaw-2795	662	20	that	that	SCONJ
taxlaw-2795	662	21	people	people	NOUN
taxlaw-2795	662	22	have	have	VERB
taxlaw-2795	662	23	a	a	DET
taxlaw-2795	662	24	right	right	NOUN
taxlaw-2795	662	25	to	to	ADP
taxlaw-2795	662	26	protection	protection	NOUN
taxlaw-2795	662	27	merely	merely	ADV
taxlaw-2795	662	28	because	because	SCONJ
taxlaw-2795	662	29	either	either	CCONJ
taxlaw-2795	662	30	they	they	PRON
taxlaw-2795	662	31	now	now	ADV
taxlaw-2795	662	32	expect	expect	VERB
taxlaw-2795	662	33	such	such	ADJ
taxlaw-2795	662	34	protection	protection	NOUN
taxlaw-2795	662	35	or	or	CCONJ
taxlaw-2795	662	36	they	they	PRON
taxlaw-2795	662	37	expected	expect	VERB
taxlaw-2795	662	38	such	such	ADJ
taxlaw-2795	662	39	protection	protection	NOUN
taxlaw-2795	662	40	when	when	SCONJ
taxlaw-2795	662	41	they	they	PRON
taxlaw-2795	662	42	entered	enter	VERB
taxlaw-2795	662	43	into	into	ADP
taxlaw-2795	662	44	a	a	DET
taxlaw-2795	662	45	transaction	transaction	NOUN
taxlaw-2795	662	46	;	;	PUNCT
taxlaw-2795	662	47	their	their	PRON
taxlaw-2795	662	48	expectations	expectation	NOUN
taxlaw-2795	662	49	allegedly	allegedly	ADV
taxlaw-2795	662	50	create	create	VERB
taxlaw-2795	662	51	a	a	DET
taxlaw-2795	662	52	right	right	NOUN
taxlaw-2795	662	53	and	and	CCONJ
taxlaw-2795	662	54	their	their	PRON
taxlaw-2795	662	55	asserted	assert	VERB
taxlaw-2795	662	56	rights	right	NOUN
taxlaw-2795	662	57	legitimate	legitimate	VERB
taxlaw-2795	662	58	their	their	PRON
taxlaw-2795	662	59	expectations	expectation	NOUN
taxlaw-2795	662	60	.	.	PUNCT
taxlaw-2795	662	61	”	"	PUNCT
taxlaw-2795	662	62	)	)	PUNCT
taxlaw-2795	662	63	;	;	PUNCT
taxlaw-2795	662	64	kaplow	kaplow	NOUN
taxlaw-2795	662	65	,	,	PUNCT
taxlaw-2795	662	66	transition	transition	NOUN
taxlaw-2795	662	67	policy	policy	NOUN
taxlaw-2795	662	68	,	,	PUNCT
taxlaw-2795	662	69	supra	supra	PROPN
taxlaw-2795	662	70	note	note	NOUN
taxlaw-2795	662	71	2	2	NUM
taxlaw-2795	662	72	,	,	PUNCT
taxlaw-2795	662	73	at	at	ADP
taxlaw-2795	662	74	170	170	NUM
taxlaw-2795	662	75	(	(	PUNCT
taxlaw-2795	662	76	“	"	PUNCT
taxlaw-2795	662	77	[	[	X
taxlaw-2795	662	78	i]t	i]t	NOUN
taxlaw-2795	662	79	is	be	AUX
taxlaw-2795	662	80	increasingly	increasingly	ADV
taxlaw-2795	662	81	recognized	recognize	VERB
taxlaw-2795	662	82	that	that	SCONJ
taxlaw-2795	662	83	arguments	argument	NOUN
taxlaw-2795	662	84	based	base	VERB
taxlaw-2795	662	85	on	on	ADP
taxlaw-2795	662	86	actors	actor	NOUN
taxlaw-2795	662	87	’	’	PART
taxlaw-2795	662	88	reliance	reliance	NOUN
taxlaw-2795	662	89	on	on	ADP
taxlaw-2795	662	90	and	and	CCONJ
taxlaw-2795	662	91	expectations	expectation	NOUN
taxlaw-2795	662	92	concerning	concern	VERB
taxlaw-2795	662	93	existing	exist	VERB
taxlaw-2795	662	94	law	law	NOUN
taxlaw-2795	662	95	are	be	AUX
taxlaw-2795	662	96	circular	circular	ADJ
taxlaw-2795	662	97	and	and	CCONJ
taxlaw-2795	662	98	otherwise	otherwise	ADV
taxlaw-2795	662	99	deficient	deficient	ADJ
taxlaw-2795	662	100	.	.	PUNCT
taxlaw-2795	662	101	”	"	PUNCT
taxlaw-2795	662	102	)	)	PUNCT
taxlaw-2795	662	103	.	.	PUNCT
taxlaw-2795	663	1	115	115	NUM
taxlaw-2795	663	2	.	.	PUNCT
taxlaw-2795	664	1	graetz	graetz	NOUN
taxlaw-2795	664	2	,	,	PUNCT
taxlaw-2795	664	3	legal	legal	ADJ
taxlaw-2795	664	4	transitions	transition	NOUN
taxlaw-2795	664	5	,	,	PUNCT
taxlaw-2795	664	6	supra	supra	PROPN
taxlaw-2795	664	7	note	note	NOUN
taxlaw-2795	664	8	1	1	NUM
taxlaw-2795	664	9	,	,	PUNCT
taxlaw-2795	664	10	at	at	ADP
taxlaw-2795	664	11	74	74	NUM
taxlaw-2795	664	12	(	(	PUNCT
taxlaw-2795	664	13	quoting	quote	VERB
taxlaw-2795	664	14	cohen	cohen	PROPN
taxlaw-2795	664	15	,	,	PUNCT
taxlaw-2795	664	16	supra	supra	PROPN
taxlaw-2795	664	17	note	note	PROPN
taxlaw-2795	664	18	15	15	NUM
taxlaw-2795	664	19	,	,	PUNCT
taxlaw-2795	664	20	at	at	ADP
taxlaw-2795	664	21	327	327	NUM
taxlaw-2795	664	22	)	)	PUNCT
taxlaw-2795	664	23	.	.	PUNCT
taxlaw-2795	665	1	2010	2010	NUM
taxlaw-2795	665	2	]	]	X
taxlaw-2795	665	3	legal	legal	ADJ
taxlaw-2795	665	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	665	5	's	's	PART
taxlaw-2795	665	6	159	159	NUM
taxlaw-2795	665	7	graetz	graetz	NOUN
taxlaw-2795	665	8	goes	go	VERB
taxlaw-2795	665	9	on	on	ADP
taxlaw-2795	665	10	to	to	PART
taxlaw-2795	665	11	observe	observe	VERB
taxlaw-2795	665	12	that	that	SCONJ
taxlaw-2795	665	13	“	"	PUNCT
taxlaw-2795	665	14	[	[	X
taxlaw-2795	665	15	a]n	a]n	NOUN
taxlaw-2795	665	16	argument	argument	NOUN
taxlaw-2795	665	17	in	in	ADP
taxlaw-2795	665	18	this	this	DET
taxlaw-2795	665	19	form	form	NOUN
taxlaw-2795	665	20	,	,	PUNCT
taxlaw-2795	665	21	without	without	ADP
taxlaw-2795	665	22	more	more	ADV
taxlaw-2795	665	23	,	,	PUNCT
taxlaw-2795	665	24	ends	end	VERB
taxlaw-2795	665	25	analysis	analysis	NOUN
taxlaw-2795	665	26	.	.	PUNCT
taxlaw-2795	665	27	”116	”116	PUNCT
taxlaw-2795	666	1	but	but	CCONJ
taxlaw-2795	666	2	the	the	DET
taxlaw-2795	666	3	observation	observation	NOUN
taxlaw-2795	666	4	,	,	PUNCT
taxlaw-2795	666	5	while	while	SCONJ
taxlaw-2795	666	6	true	true	ADJ
taxlaw-2795	666	7	,	,	PUNCT
taxlaw-2795	666	8	is	be	AUX
taxlaw-2795	666	9	of	of	ADP
taxlaw-2795	666	10	limited	limited	ADJ
taxlaw-2795	666	11	relevance	relevance	NOUN
taxlaw-2795	666	12	.	.	PUNCT
taxlaw-2795	667	1	rarely	rarely	ADV
taxlaw-2795	667	2	have	have	VERB
taxlaw-2795	667	3	arguments	argument	NOUN
taxlaw-2795	667	4	for	for	ADP
taxlaw-2795	667	5	reasonable	reasonable	ADJ
taxlaw-2795	667	6	reliance	reliance	NOUN
taxlaw-2795	667	7	been	be	AUX
taxlaw-2795	667	8	made	make	VERB
taxlaw-2795	667	9	simply	simply	ADV
taxlaw-2795	667	10	on	on	ADP
taxlaw-2795	667	11	the	the	DET
taxlaw-2795	667	12	basis	basis	NOUN
taxlaw-2795	667	13	that	that	SCONJ
taxlaw-2795	667	14	reliance	reliance	NOUN
taxlaw-2795	667	15	alone	alone	ADV
taxlaw-2795	667	16	justifies	justify	VERB
taxlaw-2795	667	17	relief	relief	NOUN
taxlaw-2795	667	18	.	.	PUNCT
taxlaw-2795	668	1	indeed	indeed	ADV
taxlaw-2795	668	2	cohen	cohen	PROPN
taxlaw-2795	668	3	’s	’s	PART
taxlaw-2795	668	4	statement	statement	NOUN
taxlaw-2795	668	5	represents	represent	VERB
taxlaw-2795	668	6	a	a	DET
taxlaw-2795	668	7	quite	quite	ADV
taxlaw-2795	668	8	limited	limited	ADJ
taxlaw-2795	668	9	call	call	NOUN
taxlaw-2795	668	10	for	for	ADP
taxlaw-2795	668	11	reliance	reliance	NOUN
taxlaw-2795	668	12	-	-	PUNCT
taxlaw-2795	668	13	based	base	VERB
taxlaw-2795	668	14	relief	relief	NOUN
taxlaw-2795	668	15	.	.	PUNCT
taxlaw-2795	669	1	as	as	ADP
taxlaw-2795	669	2	the	the	DET
taxlaw-2795	669	3	latter	latter	ADJ
taxlaw-2795	669	4	part	part	NOUN
taxlaw-2795	669	5	of	of	ADP
taxlaw-2795	669	6	the	the	DET
taxlaw-2795	669	7	quotation	quotation	NOUN
taxlaw-2795	669	8	intimates	intimate	NOUN
taxlaw-2795	669	9	,	,	PUNCT
taxlaw-2795	669	10	cohen	cohen	PROPN
taxlaw-2795	669	11	is	be	AUX
taxlaw-2795	669	12	discussing	discuss	VERB
taxlaw-2795	669	13	the	the	DET
taxlaw-2795	669	14	repeal	repeal	NOUN
taxlaw-2795	669	15	or	or	CCONJ
taxlaw-2795	669	16	limitation	limitation	NOUN
taxlaw-2795	669	17	of	of	ADP
taxlaw-2795	669	18	specific	specific	ADJ
taxlaw-2795	669	19	items	item	NOUN
taxlaw-2795	669	20	of	of	ADP
taxlaw-2795	669	21	tax	tax	NOUN
taxlaw-2795	669	22	preference	preference	NOUN
taxlaw-2795	669	23	,	,	PUNCT
taxlaw-2795	669	24	not	not	PART
taxlaw-2795	669	25	all	all	DET
taxlaw-2795	669	26	proposed	propose	VERB
taxlaw-2795	669	27	changes	change	NOUN
taxlaw-2795	669	28	to	to	ADP
taxlaw-2795	669	29	the	the	DET
taxlaw-2795	669	30	tax	tax	NOUN
taxlaw-2795	669	31	law	law	NOUN
taxlaw-2795	669	32	,	,	PUNCT
taxlaw-2795	669	33	a	a	DET
taxlaw-2795	669	34	point	point	NOUN
taxlaw-2795	669	35	confirmed	confirm	VERB
taxlaw-2795	669	36	by	by	ADP
taxlaw-2795	669	37	other	other	ADJ
taxlaw-2795	669	38	parts	part	NOUN
taxlaw-2795	669	39	of	of	ADP
taxlaw-2795	669	40	his	his	PRON
taxlaw-2795	669	41	text.117	text.117	NOUN
taxlaw-2795	669	42	in	in	ADP
taxlaw-2795	669	43	fact	fact	NOUN
taxlaw-2795	669	44	,	,	PUNCT
taxlaw-2795	669	45	in	in	ADP
taxlaw-2795	669	46	the	the	DET
taxlaw-2795	669	47	same	same	ADJ
taxlaw-2795	669	48	statement	statement	NOUN
taxlaw-2795	669	49	to	to	ADP
taxlaw-2795	669	50	congress	congress	PROPN
taxlaw-2795	669	51	,	,	PUNCT
taxlaw-2795	669	52	cohen	cohen	PROPN
taxlaw-2795	669	53	advocates	advocate	VERB
taxlaw-2795	669	54	some	some	DET
taxlaw-2795	669	55	changes	change	NOUN
taxlaw-2795	669	56	to	to	ADP
taxlaw-2795	669	57	existing	exist	VERB
taxlaw-2795	669	58	law	law	NOUN
taxlaw-2795	669	59	that	that	PRON
taxlaw-2795	669	60	would	would	AUX
taxlaw-2795	669	61	be	be	AUX
taxlaw-2795	669	62	effective	effective	ADJ
taxlaw-2795	669	63	retroactive	retroactive	ADJ
taxlaw-2795	669	64	to	to	ADP
taxlaw-2795	669	65	the	the	DET
taxlaw-2795	669	66	date	date	NOUN
taxlaw-2795	669	67	he	he	PRON
taxlaw-2795	669	68	made	make	VERB
taxlaw-2795	669	69	the	the	DET
taxlaw-2795	669	70	statement.118	statement.118	ADJ
taxlaw-2795	669	71	the	the	DET
taxlaw-2795	669	72	reason	reason	NOUN
taxlaw-2795	669	73	for	for	ADP
taxlaw-2795	669	74	this	this	DET
taxlaw-2795	669	75	limited	limited	ADJ
taxlaw-2795	669	76	retroactivity	retroactivity	NOUN
taxlaw-2795	669	77	is	be	AUX
taxlaw-2795	669	78	that	that	SCONJ
taxlaw-2795	669	79	the	the	DET
taxlaw-2795	669	80	provisions	provision	NOUN
taxlaw-2795	669	81	to	to	PART
taxlaw-2795	669	82	which	which	PRON
taxlaw-2795	669	83	it	it	PRON
taxlaw-2795	669	84	applies	apply	VERB
taxlaw-2795	669	85	are	be	AUX
taxlaw-2795	669	86	intended	intend	VERB
taxlaw-2795	669	87	to	to	PART
taxlaw-2795	669	88	correct	correct	VERB
taxlaw-2795	669	89	unintended	unintended	ADJ
taxlaw-2795	669	90	errors	error	NOUN
taxlaw-2795	669	91	contained	contain	VERB
taxlaw-2795	669	92	in	in	ADP
taxlaw-2795	669	93	,	,	PUNCT
taxlaw-2795	669	94	or	or	CCONJ
taxlaw-2795	669	95	opportunities	opportunity	NOUN
taxlaw-2795	669	96	for	for	ADP
taxlaw-2795	669	97	abuse	abuse	NOUN
taxlaw-2795	669	98	offered	offer	VERB
taxlaw-2795	669	99	under	under	ADP
taxlaw-2795	669	100	,	,	PUNCT
taxlaw-2795	669	101	prior	prior	ADJ
taxlaw-2795	669	102	law.119	law.119	NOUN
taxlaw-2795	669	103	thus	thus	ADV
taxlaw-2795	669	104	,	,	PUNCT
taxlaw-2795	669	105	if	if	SCONJ
taxlaw-2795	669	106	cohen	cohen	PROPN
taxlaw-2795	669	107	is	be	AUX
taxlaw-2795	669	108	guilty	guilty	ADJ
taxlaw-2795	669	109	of	of	ADP
taxlaw-2795	669	110	anything	anything	PRON
taxlaw-2795	669	111	regarding	regard	VERB
taxlaw-2795	669	112	the	the	DET
taxlaw-2795	669	113	reliance	reliance	NOUN
taxlaw-2795	669	114	argument	argument	NOUN
taxlaw-2795	669	115	,	,	PUNCT
taxlaw-2795	669	116	it	it	PRON
taxlaw-2795	669	117	is	be	AUX
taxlaw-2795	669	118	his	his	PRON
taxlaw-2795	669	119	failure	failure	NOUN
taxlaw-2795	669	120	to	to	PART
taxlaw-2795	669	121	identify	identify	VERB
taxlaw-2795	669	122	which	which	PRON
taxlaw-2795	669	123	of	of	ADP
taxlaw-2795	669	124	the	the	DET
taxlaw-2795	669	125	conventional	conventional	ADJ
taxlaw-2795	669	126	justifications	justification	NOUN
taxlaw-2795	669	127	for	for	ADP
taxlaw-2795	669	128	protection	protection	NOUN
taxlaw-2795	669	129	of	of	ADP
taxlaw-2795	669	130	reliance	reliance	NOUN
taxlaw-2795	669	131	interests	interest	NOUN
taxlaw-2795	669	132	apply	apply	VERB
taxlaw-2795	669	133	when	when	SCONJ
taxlaw-2795	669	134	congress	congress	PROPN
taxlaw-2795	669	135	repeals	repeal	VERB
taxlaw-2795	669	136	tax	tax	NOUN
taxlaw-2795	669	137	preference	preference	NOUN
taxlaw-2795	669	138	items	item	NOUN
taxlaw-2795	669	139	on	on	ADP
taxlaw-2795	669	140	the	the	DET
taxlaw-2795	669	141	basis	basis	NOUN
taxlaw-2795	669	142	of	of	ADP
taxlaw-2795	669	143	new	new	ADJ
taxlaw-2795	669	144	policy	policy	NOUN
taxlaw-2795	669	145	judgments	judgment	NOUN
taxlaw-2795	669	146	.	.	PUNCT
taxlaw-2795	670	1	a	a	DET
taxlaw-2795	670	2	similar	similar	ADJ
taxlaw-2795	670	3	example	example	NOUN
taxlaw-2795	670	4	is	be	AUX
taxlaw-2795	670	5	found	find	VERB
taxlaw-2795	670	6	in	in	ADP
taxlaw-2795	670	7	kaplow	kaplow	PROPN
taxlaw-2795	670	8	’s	’s	PART
taxlaw-2795	670	9	work	work	NOUN
taxlaw-2795	670	10	.	.	PUNCT
taxlaw-2795	671	1	he	he	PRON
taxlaw-2795	671	2	states	state	VERB
taxlaw-2795	671	3	:	:	PUNCT
taxlaw-2795	671	4	one	one	NUM
taxlaw-2795	671	5	of	of	ADP
taxlaw-2795	671	6	the	the	DET
taxlaw-2795	671	7	most	most	ADV
taxlaw-2795	671	8	commonly	commonly	ADV
taxlaw-2795	671	9	noted	note	VERB
taxlaw-2795	671	10	arguments	argument	NOUN
taxlaw-2795	671	11	against	against	ADP
taxlaw-2795	671	12	allowing	allow	VERB
taxlaw-2795	671	13	private	private	ADJ
taxlaw-2795	671	14	actors	actor	NOUN
taxlaw-2795	671	15	to	to	PART
taxlaw-2795	671	16	bear	bear	VERB
taxlaw-2795	671	17	losses	loss	NOUN
taxlaw-2795	671	18	resulting	result	VERB
taxlaw-2795	671	19	from	from	ADP
taxlaw-2795	671	20	changes	change	NOUN
taxlaw-2795	671	21	in	in	ADP
taxlaw-2795	671	22	government	government	NOUN
taxlaw-2795	671	23	policy	policy	NOUN
taxlaw-2795	671	24	is	be	AUX
taxlaw-2795	671	25	that	that	SCONJ
taxlaw-2795	671	26	they	they	PRON
taxlaw-2795	671	27	reasonably	reasonably	ADV
taxlaw-2795	671	28	relied	rely	VERB
taxlaw-2795	671	29	on	on	ADP
taxlaw-2795	671	30	preexisting	preexist	VERB
taxlaw-2795	671	31	law	law	NOUN
taxlaw-2795	671	32	in	in	ADP
taxlaw-2795	671	33	making	make	VERB
taxlaw-2795	671	34	investment	investment	NOUN
taxlaw-2795	671	35	decisions	decision	NOUN
taxlaw-2795	671	36	.	.	PUNCT
taxlaw-2795	672	1	many	many	ADJ
taxlaw-2795	672	2	legal	legal	ADJ
taxlaw-2795	672	3	theorists	theorist	NOUN
taxlaw-2795	672	4	,	,	PUNCT
taxlaw-2795	672	5	however	however	ADV
taxlaw-2795	672	6	,	,	PUNCT
taxlaw-2795	672	7	have	have	AUX
taxlaw-2795	672	8	long	long	ADV
taxlaw-2795	672	9	recognized	recognize	VERB
taxlaw-2795	672	10	the	the	DET
taxlaw-2795	672	11	circularity	circularity	NOUN
taxlaw-2795	672	12	of	of	ADP
taxlaw-2795	672	13	such	such	ADJ
taxlaw-2795	672	14	arguments	argument	NOUN
taxlaw-2795	672	15	,	,	PUNCT
taxlaw-2795	672	16	which	which	PRON
taxlaw-2795	672	17	implicitly	implicitly	ADV
taxlaw-2795	672	18	assume	assume	VERB
taxlaw-2795	672	19	that	that	SCONJ
taxlaw-2795	672	20	it	it	PRON
taxlaw-2795	672	21	is	be	AUX
taxlaw-2795	672	22	reasonable	reasonable	ADJ
taxlaw-2795	672	23	to	to	PART
taxlaw-2795	672	24	expect	expect	VERB
taxlaw-2795	672	25	laws	law	NOUN
taxlaw-2795	672	26	never	never	ADV
taxlaw-2795	672	27	to	to	PART
taxlaw-2795	672	28	change	change	VERB
taxlaw-2795	672	29	.	.	PUNCT
taxlaw-2795	672	30	.	.	PUNCT
taxlaw-2795	672	31	.	.	PUNCT
taxlaw-2795	673	1	.120	.120	NUM
taxlaw-2795	673	2	116	116	NUM
taxlaw-2795	673	3	.	.	PUNCT
taxlaw-2795	674	1	i	i	PRON
taxlaw-2795	674	2	d.	d.	PROPN
taxlaw-2795	674	3	117	117	NUM
taxlaw-2795	674	4	.	.	PUNCT
taxlaw-2795	675	1	graetz	graetz	PROPN
taxlaw-2795	675	2	omits	omit	VERB
taxlaw-2795	675	3	the	the	DET
taxlaw-2795	675	4	first	first	ADJ
taxlaw-2795	675	5	word	word	NOUN
taxlaw-2795	675	6	of	of	ADP
taxlaw-2795	675	7	the	the	DET
taxlaw-2795	675	8	first	first	ADJ
taxlaw-2795	675	9	sentence	sentence	NOUN
taxlaw-2795	675	10	quoted	quote	VERB
taxlaw-2795	675	11	:	:	PUNCT
taxlaw-2795	675	12	“	"	PUNCT
taxlaw-2795	675	13	these	these	PRON
taxlaw-2795	675	14	.	.	PUNCT
taxlaw-2795	675	15	”	"	PUNCT
taxlaw-2795	676	1	it	it	PRON
taxlaw-2795	676	2	refers	refer	VERB
taxlaw-2795	676	3	to	to	ADP
taxlaw-2795	676	4	what	what	PRON
taxlaw-2795	676	5	cohen	cohen	NOUN
taxlaw-2795	676	6	calls	call	VERB
taxlaw-2795	676	7	“	"	PUNCT
taxlaw-2795	676	8	the	the	DET
taxlaw-2795	676	9	major	major	ADJ
taxlaw-2795	676	10	tax	tax	NOUN
taxlaw-2795	676	11	preferences	preference	NOUN
taxlaw-2795	676	12	.	.	PUNCT
taxlaw-2795	676	13	”	"	PUNCT
taxlaw-2795	677	1	cohen	cohen	PROPN
taxlaw-2795	677	2	,	,	PUNCT
taxlaw-2795	677	3	supra	supra	PROPN
taxlaw-2795	677	4	note	note	PROPN
taxlaw-2795	677	5	15	15	NUM
taxlaw-2795	677	6	,	,	PUNCT
taxlaw-2795	677	7	at	at	ADP
taxlaw-2795	677	8	327	327	NUM
taxlaw-2795	677	9	.	.	PUNCT
taxlaw-2795	678	1	they	they	PRON
taxlaw-2795	678	2	include	include	VERB
taxlaw-2795	678	3	such	such	ADJ
taxlaw-2795	678	4	items	item	NOUN
taxlaw-2795	678	5	as	as	ADP
taxlaw-2795	678	6	accelerated	accelerate	VERB
taxlaw-2795	678	7	depreciation	depreciation	NOUN
taxlaw-2795	678	8	deductions	deduction	NOUN
taxlaw-2795	678	9	,	,	PUNCT
taxlaw-2795	678	10	tax	tax	NOUN
taxlaw-2795	678	11	incentives	incentive	NOUN
taxlaw-2795	678	12	for	for	ADP
taxlaw-2795	678	13	oil	oil	NOUN
taxlaw-2795	678	14	exploration	exploration	NOUN
taxlaw-2795	678	15	,	,	PUNCT
taxlaw-2795	678	16	and	and	CCONJ
taxlaw-2795	678	17	charitable	charitable	ADJ
taxlaw-2795	678	18	-	-	PUNCT
taxlaw-2795	678	19	contribution	contribution	NOUN
taxlaw-2795	678	20	deductions	deduction	NOUN
taxlaw-2795	678	21	.	.	PUNCT
taxlaw-2795	679	1	i	i	PRON
taxlaw-2795	679	2	d.	d.	PROPN
taxlaw-2795	679	3	118	118	NUM
taxlaw-2795	679	4	.	.	PUNCT
taxlaw-2795	680	1	see	see	VERB
taxlaw-2795	680	2	,	,	PUNCT
taxlaw-2795	680	3	e.g.	e.g.	ADV
taxlaw-2795	680	4	,	,	PUNCT
taxlaw-2795	680	5	i	i	PRON
taxlaw-2795	680	6	d.	d.	VERB
taxlaw-2795	680	7	at	at	ADP
taxlaw-2795	680	8	336	336	NUM
taxlaw-2795	680	9	(	(	PUNCT
taxlaw-2795	680	10	“	"	PUNCT
taxlaw-2795	680	11	we	we	PRON
taxlaw-2795	680	12	believe	believe	VERB
taxlaw-2795	680	13	that	that	SCONJ
taxlaw-2795	680	14	the	the	DET
taxlaw-2795	680	15	distortions	distortion	NOUN
taxlaw-2795	680	16	of	of	ADP
taxlaw-2795	680	17	income	income	NOUN
taxlaw-2795	680	18	tax	tax	NOUN
taxlaw-2795	680	19	liability	liability	NOUN
taxlaw-2795	680	20	involved	involve	VERB
taxlaw-2795	680	21	in	in	ADP
taxlaw-2795	680	22	[	[	PUNCT
taxlaw-2795	680	23	so	so	ADV
taxlaw-2795	680	24	-	-	PUNCT
taxlaw-2795	680	25	called	call	VERB
taxlaw-2795	680	26	abc	abc	PROPN
taxlaw-2795	680	27	transactions	transaction	NOUN
taxlaw-2795	680	28	involving	involve	VERB
taxlaw-2795	680	29	mineral	mineral	NOUN
taxlaw-2795	680	30	production	production	NOUN
taxlaw-2795	680	31	payments	payment	NOUN
taxlaw-2795	680	32	]	]	PUNCT
taxlaw-2795	680	33	,	,	PUNCT
taxlaw-2795	680	34	and	and	CCONJ
taxlaw-2795	680	35	increasing	increase	VERB
taxlaw-2795	680	36	utilization	utilization	NOUN
taxlaw-2795	680	37	in	in	ADP
taxlaw-2795	680	38	various	various	ADJ
taxlaw-2795	680	39	extractive	extractive	ADJ
taxlaw-2795	680	40	industries	industry	NOUN
taxlaw-2795	680	41	,	,	PUNCT
taxlaw-2795	680	42	indicate	indicate	VERB
taxlaw-2795	680	43	that	that	SCONJ
taxlaw-2795	680	44	these	these	DET
taxlaw-2795	680	45	distortions	distortion	NOUN
taxlaw-2795	680	46	should	should	AUX
taxlaw-2795	680	47	be	be	AUX
taxlaw-2795	680	48	terminated	terminate	VERB
taxlaw-2795	680	49	promptly	promptly	ADV
taxlaw-2795	680	50	.	.	PUNCT
taxlaw-2795	680	51	.	.	PUNCT
taxlaw-2795	680	52	.	.	PUNCT
taxlaw-2795	681	1	.	.	PUNCT
taxlaw-2795	682	1	we	we	PRON
taxlaw-2795	682	2	recommend	recommend	VERB
taxlaw-2795	682	3	,	,	PUNCT
taxlaw-2795	682	4	therefore	therefore	ADV
taxlaw-2795	682	5	,	,	PUNCT
taxlaw-2795	682	6	that	that	SCONJ
taxlaw-2795	682	7	this	this	DET
taxlaw-2795	682	8	provision	provision	NOUN
taxlaw-2795	682	9	be	be	AUX
taxlaw-2795	682	10	enacted	enact	VERB
taxlaw-2795	682	11	as	as	ADV
taxlaw-2795	682	12	promptly	promptly	ADV
taxlaw-2795	682	13	as	as	ADP
taxlaw-2795	682	14	possible	possible	ADJ
taxlaw-2795	682	15	and	and	CCONJ
taxlaw-2795	682	16	be	be	AUX
taxlaw-2795	682	17	effective	effective	ADJ
taxlaw-2795	682	18	with	with	ADP
taxlaw-2795	682	19	respect	respect	NOUN
taxlaw-2795	682	20	to	to	ADP
taxlaw-2795	682	21	transactions	transaction	NOUN
taxlaw-2795	682	22	consummated	consummate	VERB
taxlaw-2795	682	23	,	,	PUNCT
taxlaw-2795	682	24	or	or	CCONJ
taxlaw-2795	682	25	covered	cover	VERB
taxlaw-2795	682	26	by	by	ADP
taxlaw-2795	682	27	a	a	DET
taxlaw-2795	682	28	binding	bind	VERB
taxlaw-2795	682	29	contract	contract	NOUN
taxlaw-2795	682	30	entered	enter	VERB
taxlaw-2795	682	31	into	into	ADP
taxlaw-2795	682	32	,	,	PUNCT
taxlaw-2795	682	33	on	on	ADV
taxlaw-2795	682	34	or	or	CCONJ
taxlaw-2795	682	35	after	after	ADP
taxlaw-2795	682	36	april	april	PROPN
taxlaw-2795	682	37	22	22	NUM
taxlaw-2795	682	38	,	,	PUNCT
taxlaw-2795	682	39	1969	1969	NUM
taxlaw-2795	682	40	[	[	X
taxlaw-2795	682	41	i.e.	i.e.	X
taxlaw-2795	682	42	,	,	PUNCT
taxlaw-2795	682	43	the	the	DET
taxlaw-2795	682	44	date	date	NOUN
taxlaw-2795	682	45	cohen	cohen	NOUN
taxlaw-2795	682	46	delivered	deliver	VERB
taxlaw-2795	682	47	the	the	DET
taxlaw-2795	682	48	statement	statement	NOUN
taxlaw-2795	682	49	to	to	ADP
taxlaw-2795	682	50	the	the	DET
taxlaw-2795	682	51	house	house	NOUN
taxlaw-2795	682	52	ways	way	NOUN
taxlaw-2795	682	53	and	and	CCONJ
taxlaw-2795	682	54	means	mean	VERB
taxlaw-2795	682	55	committee	committee	NOUN
taxlaw-2795	682	56	]	]	PUNCT
taxlaw-2795	682	57	.	.	PUNCT
taxlaw-2795	683	1	the	the	DET
taxlaw-2795	683	2	industries	industry	NOUN
taxlaw-2795	683	3	involved	involve	VERB
taxlaw-2795	683	4	have	have	AUX
taxlaw-2795	683	5	had	have	VERB
taxlaw-2795	683	6	adequate	adequate	ADJ
taxlaw-2795	683	7	notice	notice	NOUN
taxlaw-2795	683	8	that	that	SCONJ
taxlaw-2795	683	9	the	the	DET
taxlaw-2795	683	10	tax	tax	NOUN
taxlaw-2795	683	11	treatment	treatment	NOUN
taxlaw-2795	683	12	of	of	ADP
taxlaw-2795	683	13	production	production	NOUN
taxlaw-2795	683	14	payments	payment	NOUN
taxlaw-2795	683	15	was	be	AUX
taxlaw-2795	683	16	under	under	ADP
taxlaw-2795	683	17	reconsideration	reconsideration	NOUN
taxlaw-2795	683	18	.	.	PUNCT
taxlaw-2795	683	19	”	"	PUNCT
taxlaw-2795	683	20	)	)	PUNCT
taxlaw-2795	683	21	.	.	PUNCT
taxlaw-2795	684	1	119	119	NUM
taxlaw-2795	684	2	.	.	PUNCT
taxlaw-2795	685	1	i	i	PRON
taxlaw-2795	685	2	d.	d.	PROPN
taxlaw-2795	685	3	at	at	ADP
taxlaw-2795	685	4	346–47	346–47	NUM
taxlaw-2795	685	5	.	.	PUNCT
taxlaw-2795	686	1	120	120	NUM
taxlaw-2795	686	2	.	.	PUNCT
taxlaw-2795	686	3	kaplow	kaplow	NOUN
taxlaw-2795	686	4	,	,	PUNCT
taxlaw-2795	686	5	economic	economic	ADJ
taxlaw-2795	686	6	analysis	analysis	NOUN
taxlaw-2795	686	7	,	,	PUNCT
taxlaw-2795	686	8	supra	supra	PROPN
taxlaw-2795	686	9	note	note	NOUN
taxlaw-2795	686	10	1	1	NUM
taxlaw-2795	686	11	,	,	PUNCT
taxlaw-2795	686	12	at	at	ADP
taxlaw-2795	686	13	522	522	NUM
taxlaw-2795	686	14	(	(	PUNCT
taxlaw-2795	686	15	footnotes	footnote	NOUN
taxlaw-2795	686	16	omitted	omit	VERB
taxlaw-2795	686	17	)	)	PUNCT
taxlaw-2795	686	18	.	.	PUNCT
taxlaw-2795	687	1	160	160	NUM
taxlaw-2795	687	2	columbia	columbia	PROPN
taxlaw-2795	687	3	jour'al	jour'al	PROPN
taxlaw-2795	687	4	of	of	ADP
taxlaw-2795	687	5	tax	tax	NOUN
taxlaw-2795	687	6	law	law	NOUN
taxlaw-2795	687	7	[	[	X
taxlaw-2795	687	8	vol	vol	NOUN
taxlaw-2795	687	9	.	.	PUNCT
taxlaw-2795	687	10	1:120	1:120	NUM
taxlaw-2795	687	11	although	although	SCONJ
taxlaw-2795	687	12	kaplow	kaplow	NOUN
taxlaw-2795	687	13	notes	note	NOUN
taxlaw-2795	687	14	that	that	SCONJ
taxlaw-2795	687	15	whether	whether	SCONJ
taxlaw-2795	687	16	reliance	reliance	NOUN
taxlaw-2795	687	17	is	be	AUX
taxlaw-2795	687	18	in	in	ADP
taxlaw-2795	687	19	fact	fact	NOUN
taxlaw-2795	687	20	appropriate	appropriate	ADJ
taxlaw-2795	687	21	depends	depend	VERB
taxlaw-2795	687	22	on	on	ADP
taxlaw-2795	687	23	the	the	DET
taxlaw-2795	687	24	circumstances	circumstance	NOUN
taxlaw-2795	687	25	of	of	ADP
taxlaw-2795	687	26	each	each	DET
taxlaw-2795	687	27	case	case	NOUN
taxlaw-2795	687	28	,	,	PUNCT
taxlaw-2795	687	29	he	he	PRON
taxlaw-2795	687	30	does	do	AUX
taxlaw-2795	687	31	not	not	PART
taxlaw-2795	687	32	explore	explore	VERB
taxlaw-2795	687	33	what	what	DET
taxlaw-2795	687	34	factors	factor	NOUN
taxlaw-2795	687	35	are	be	AUX
taxlaw-2795	687	36	or	or	CCONJ
taxlaw-2795	687	37	should	should	AUX
taxlaw-2795	687	38	be	be	AUX
taxlaw-2795	687	39	relevant	relevant	ADJ
taxlaw-2795	687	40	in	in	ADP
taxlaw-2795	687	41	the	the	DET
taxlaw-2795	687	42	various	various	ADJ
taxlaw-2795	687	43	cases	case	NOUN
taxlaw-2795	687	44	.	.	PUNCT
taxlaw-2795	688	1	rather	rather	ADV
taxlaw-2795	688	2	he	he	PRON
taxlaw-2795	688	3	tends	tend	VERB
taxlaw-2795	688	4	to	to	PART
taxlaw-2795	688	5	discount	discount	VERB
taxlaw-2795	688	6	the	the	DET
taxlaw-2795	688	7	reasonableness	reasonableness	NOUN
taxlaw-2795	688	8	of	of	ADP
taxlaw-2795	688	9	reliance	reliance	NOUN
taxlaw-2795	688	10	altogether.121	altogether.121	VERB
taxlaw-2795	688	11	perhaps	perhaps	ADV
taxlaw-2795	688	12	ironically	ironically	ADV
taxlaw-2795	688	13	,	,	PUNCT
taxlaw-2795	688	14	one	one	NUM
taxlaw-2795	688	15	reason	reason	NOUN
taxlaw-2795	688	16	that	that	SCONJ
taxlaw-2795	688	17	new	new	ADJ
taxlaw-2795	688	18	view	view	NOUN
taxlaw-2795	688	19	scholars	scholar	NOUN
taxlaw-2795	688	20	may	may	AUX
taxlaw-2795	688	21	have	have	AUX
taxlaw-2795	688	22	tended	tend	VERB
taxlaw-2795	688	23	to	to	PART
taxlaw-2795	688	24	overstate	overstate	VERB
taxlaw-2795	688	25	the	the	DET
taxlaw-2795	688	26	role	role	NOUN
taxlaw-2795	688	27	reliance	reliance	NOUN
taxlaw-2795	688	28	arguments	argument	NOUN
taxlaw-2795	688	29	play	play	VERB
taxlaw-2795	688	30	under	under	ADP
taxlaw-2795	688	31	the	the	DET
taxlaw-2795	688	32	old	old	ADJ
taxlaw-2795	688	33	view	view	NOUN
taxlaw-2795	688	34	is	be	AUX
taxlaw-2795	688	35	their	their	PRON
taxlaw-2795	688	36	insistence	insistence	NOUN
taxlaw-2795	688	37	on	on	ADP
taxlaw-2795	688	38	regarding	regard	VERB
taxlaw-2795	688	39	nominally	nominally	ADV
taxlaw-2795	688	40	retroactive	retroactive	ADJ
taxlaw-2795	688	41	enactments	enactment	NOUN
taxlaw-2795	688	42	as	as	ADP
taxlaw-2795	688	43	essentially	essentially	ADV
taxlaw-2795	688	44	similar	similar	ADJ
taxlaw-2795	688	45	to	to	ADP
taxlaw-2795	688	46	nominally	nominally	ADV
taxlaw-2795	688	47	prospective	prospective	ADJ
taxlaw-2795	688	48	enactments	enactment	NOUN
taxlaw-2795	688	49	that	that	PRON
taxlaw-2795	688	50	have	have	VERB
taxlaw-2795	688	51	retroactive	retroactive	ADJ
taxlaw-2795	688	52	effects	effect	NOUN
taxlaw-2795	688	53	.	.	PUNCT
taxlaw-2795	689	1	once	once	SCONJ
taxlaw-2795	689	2	one	one	PRON
taxlaw-2795	689	3	has	have	AUX
taxlaw-2795	689	4	effaced	efface	VERB
taxlaw-2795	689	5	the	the	DET
taxlaw-2795	689	6	distinction	distinction	NOUN
taxlaw-2795	689	7	between	between	ADP
taxlaw-2795	689	8	nominally	nominally	ADV
taxlaw-2795	689	9	prospective	prospective	ADJ
taxlaw-2795	689	10	and	and	CCONJ
taxlaw-2795	689	11	nominally	nominally	ADV
taxlaw-2795	689	12	retroactive	retroactive	VERB
taxlaw-2795	689	13	legal	legal	ADJ
taxlaw-2795	689	14	change	change	NOUN
taxlaw-2795	689	15	,	,	PUNCT
taxlaw-2795	689	16	there	there	PRON
taxlaw-2795	689	17	is	be	VERB
taxlaw-2795	689	18	not	not	PART
taxlaw-2795	689	19	much	much	ADJ
taxlaw-2795	689	20	point	point	NOUN
taxlaw-2795	689	21	in	in	ADP
taxlaw-2795	689	22	distinguishing	distinguish	VERB
taxlaw-2795	689	23	between	between	ADP
taxlaw-2795	689	24	old	old	ADJ
taxlaw-2795	689	25	-	-	PUNCT
taxlaw-2795	689	26	view	view	NOUN
taxlaw-2795	689	27	discussions	discussion	NOUN
taxlaw-2795	689	28	in	in	ADP
taxlaw-2795	689	29	which	which	PRON
taxlaw-2795	689	30	reliance	reliance	NOUN
taxlaw-2795	689	31	is	be	AUX
taxlaw-2795	689	32	featured	feature	VERB
taxlaw-2795	689	33	as	as	ADP
taxlaw-2795	689	34	a	a	DET
taxlaw-2795	689	35	defense	defense	NOUN
taxlaw-2795	689	36	to	to	PART
taxlaw-2795	689	37	nominal	nominal	ADJ
taxlaw-2795	689	38	retroactivity	retroactivity	NOUN
taxlaw-2795	689	39	from	from	ADP
taxlaw-2795	689	40	those	those	PRON
taxlaw-2795	689	41	in	in	ADP
taxlaw-2795	689	42	which	which	PRON
taxlaw-2795	689	43	it	it	PRON
taxlaw-2795	689	44	is	be	AUX
taxlaw-2795	689	45	raised	raise	VERB
taxlaw-2795	689	46	as	as	ADP
taxlaw-2795	689	47	a	a	DET
taxlaw-2795	689	48	defense	defense	NOUN
taxlaw-2795	689	49	to	to	PART
taxlaw-2795	689	50	transition	transition	NOUN
taxlaw-2795	689	51	relief	relief	NOUN
taxlaw-2795	689	52	understood	understand	VERB
taxlaw-2795	689	53	in	in	ADP
taxlaw-2795	689	54	the	the	DET
taxlaw-2795	689	55	conventional	conventional	ADJ
taxlaw-2795	689	56	,	,	PUNCT
taxlaw-2795	689	57	that	that	ADV
taxlaw-2795	689	58	is	is	ADV
taxlaw-2795	689	59	,	,	PUNCT
taxlaw-2795	689	60	forwardlooking	forwardlooking	NOUN
taxlaw-2795	689	61	,	,	PUNCT
taxlaw-2795	689	62	sense	sense	NOUN
taxlaw-2795	689	63	.	.	PUNCT
taxlaw-2795	690	1	indeed	indeed	ADV
taxlaw-2795	690	2	,	,	PUNCT
taxlaw-2795	690	3	many	many	ADJ
taxlaw-2795	690	4	of	of	ADP
taxlaw-2795	690	5	the	the	DET
taxlaw-2795	690	6	discussions	discussion	NOUN
taxlaw-2795	690	7	to	to	PART
taxlaw-2795	690	8	which	which	PRON
taxlaw-2795	690	9	the	the	DET
taxlaw-2795	690	10	new	new	ADJ
taxlaw-2795	690	11	-	-	PUNCT
taxlaw-2795	690	12	view	view	NOUN
taxlaw-2795	690	13	theorists	theorist	NOUN
taxlaw-2795	690	14	point	point	VERB
taxlaw-2795	690	15	as	as	ADP
taxlaw-2795	690	16	examples	example	NOUN
taxlaw-2795	690	17	of	of	ADP
taxlaw-2795	690	18	excessive	excessive	ADJ
taxlaw-2795	690	19	deference	deference	NOUN
taxlaw-2795	690	20	to	to	ADP
taxlaw-2795	690	21	reliance	reliance	NOUN
taxlaw-2795	690	22	arguments	argument	NOUN
taxlaw-2795	690	23	concern	concern	NOUN
taxlaw-2795	690	24	nominally	nominally	ADV
taxlaw-2795	690	25	retroactive	retroactive	ADJ
taxlaw-2795	690	26	statutes	statute	NOUN
taxlaw-2795	690	27	,	,	PUNCT
taxlaw-2795	690	28	not	not	PART
taxlaw-2795	690	29	transition	transition	NOUN
taxlaw-2795	690	30	relief	relief	NOUN
taxlaw-2795	690	31	offered	offer	VERB
taxlaw-2795	690	32	in	in	ADP
taxlaw-2795	690	33	the	the	DET
taxlaw-2795	690	34	context	context	NOUN
taxlaw-2795	690	35	of	of	ADP
taxlaw-2795	690	36	nominally	nominally	ADV
taxlaw-2795	690	37	prospective	prospective	ADJ
taxlaw-2795	690	38	legal	legal	ADJ
taxlaw-2795	690	39	change.122	change.122	NOUN
taxlaw-2795	690	40	but	but	CCONJ
taxlaw-2795	690	41	the	the	DET
taxlaw-2795	690	42	old	old	ADJ
taxlaw-2795	690	43	view	view	NOUN
taxlaw-2795	690	44	does	do	AUX
taxlaw-2795	690	45	not	not	PART
taxlaw-2795	690	46	efface	efface	VERB
taxlaw-2795	690	47	the	the	DET
taxlaw-2795	690	48	distinction	distinction	NOUN
taxlaw-2795	690	49	between	between	ADP
taxlaw-2795	690	50	nominally	nominally	ADV
taxlaw-2795	690	51	retroactive	retroactive	ADJ
taxlaw-2795	690	52	legal	legal	ADJ
taxlaw-2795	690	53	change	change	NOUN
taxlaw-2795	690	54	and	and	CCONJ
taxlaw-2795	690	55	the	the	DET
taxlaw-2795	690	56	purportedly	purportedly	ADV
taxlaw-2795	690	57	retroactive	retroactive	ADJ
taxlaw-2795	690	58	effects	effect	NOUN
taxlaw-2795	690	59	of	of	ADP
taxlaw-2795	690	60	nominally	nominally	ADV
taxlaw-2795	690	61	prospective	prospective	ADJ
taxlaw-2795	690	62	legal	legal	ADJ
taxlaw-2795	690	63	change	change	NOUN
taxlaw-2795	690	64	,	,	PUNCT
taxlaw-2795	690	65	for	for	ADP
taxlaw-2795	690	66	the	the	DET
taxlaw-2795	690	67	reasons	reason	NOUN
taxlaw-2795	690	68	discussed	discuss	VERB
taxlaw-2795	690	69	previously	previously	ADV
taxlaw-2795	690	70	.	.	PUNCT
taxlaw-2795	691	1	as	as	ADP
taxlaw-2795	691	2	a	a	DET
taxlaw-2795	691	3	consequence	consequence	NOUN
taxlaw-2795	691	4	,	,	PUNCT
taxlaw-2795	691	5	the	the	DET
taxlaw-2795	691	6	old	old	ADJ
taxlaw-2795	691	7	view	view	NOUN
taxlaw-2795	691	8	’s	’s	PART
taxlaw-2795	691	9	near	near	ADJ
taxlaw-2795	691	10	-	-	PUNCT
taxlaw-2795	691	11	blanket	blanket	NOUN
taxlaw-2795	691	12	rejection	rejection	NOUN
taxlaw-2795	691	13	of	of	ADP
taxlaw-2795	691	14	nominal	nominal	ADJ
taxlaw-2795	691	15	retroactivity	retroactivity	NOUN
taxlaw-2795	691	16	on	on	ADP
taxlaw-2795	691	17	reliance	reliance	NOUN
taxlaw-2795	691	18	grounds	ground	NOUN
taxlaw-2795	691	19	is	be	AUX
taxlaw-2795	691	20	perfectly	perfectly	ADV
taxlaw-2795	691	21	compatible	compatible	ADJ
taxlaw-2795	691	22	with	with	ADP
taxlaw-2795	691	23	a	a	DET
taxlaw-2795	691	24	much	much	ADV
taxlaw-2795	691	25	more	more	ADV
taxlaw-2795	691	26	skeptical	skeptical	ADJ
taxlaw-2795	691	27	view	view	NOUN
taxlaw-2795	691	28	of	of	ADP
taxlaw-2795	691	29	reliance	reliance	NOUN
taxlaw-2795	691	30	as	as	ADP
taxlaw-2795	691	31	a	a	DET
taxlaw-2795	691	32	basis	basis	NOUN
taxlaw-2795	691	33	for	for	ADP
taxlaw-2795	691	34	transition	transition	NOUN
taxlaw-2795	691	35	relief.123	relief.123	NOUN
taxlaw-2795	691	36	the	the	DET
taxlaw-2795	691	37	distinction	distinction	NOUN
taxlaw-2795	691	38	seems	seem	VERB
taxlaw-2795	691	39	simply	simply	ADV
taxlaw-2795	691	40	to	to	PART
taxlaw-2795	691	41	be	be	AUX
taxlaw-2795	691	42	lost	lose	VERB
taxlaw-2795	691	43	on	on	ADP
taxlaw-2795	691	44	new	new	ADJ
taxlaw-2795	691	45	view	view	NOUN
taxlaw-2795	691	46	121	121	NUM
taxlaw-2795	691	47	.	.	PUNCT
taxlaw-2795	692	1	i	i	PRON
taxlaw-2795	692	2	d.	d.	PROPN
taxlaw-2795	692	3	at	at	ADP
taxlaw-2795	692	4	525	525	NUM
taxlaw-2795	692	5	.	.	PUNCT
taxlaw-2795	693	1	see	see	AUX
taxlaw-2795	693	2	also	also	ADV
taxlaw-2795	693	3	kaplow	kaplow	NOUN
taxlaw-2795	693	4	,	,	PUNCT
taxlaw-2795	693	5	transition	transition	NOUN
taxlaw-2795	693	6	policy	policy	NOUN
taxlaw-2795	693	7	,	,	PUNCT
taxlaw-2795	693	8	supra	supra	PROPN
taxlaw-2795	693	9	note	note	NOUN
taxlaw-2795	693	10	2	2	NUM
taxlaw-2795	693	11	,	,	PUNCT
taxlaw-2795	693	12	at	at	ADP
taxlaw-2795	693	13	170	170	NUM
taxlaw-2795	693	14	(	(	PUNCT
taxlaw-2795	693	15	“	"	PUNCT
taxlaw-2795	693	16	although	although	SCONJ
taxlaw-2795	693	17	commonplace	commonplace	NOUN
taxlaw-2795	693	18	in	in	ADP
taxlaw-2795	693	19	most	most	ADJ
taxlaw-2795	693	20	transition	transition	NOUN
taxlaw-2795	693	21	settings	setting	NOUN
taxlaw-2795	693	22	,	,	PUNCT
taxlaw-2795	693	23	it	it	PRON
taxlaw-2795	693	24	is	be	AUX
taxlaw-2795	693	25	increasingly	increasingly	ADV
taxlaw-2795	693	26	recognized	recognize	VERB
taxlaw-2795	693	27	that	that	SCONJ
taxlaw-2795	693	28	arguments	argument	NOUN
taxlaw-2795	693	29	based	base	VERB
taxlaw-2795	693	30	on	on	ADP
taxlaw-2795	693	31	actors	actor	NOUN
taxlaw-2795	693	32	'	'	PART
taxlaw-2795	693	33	reliance	reliance	NOUN
taxlaw-2795	693	34	on	on	ADP
taxlaw-2795	693	35	and	and	CCONJ
taxlaw-2795	693	36	expectations	expectation	NOUN
taxlaw-2795	693	37	concerning	concern	VERB
taxlaw-2795	693	38	existing	exist	VERB
taxlaw-2795	693	39	law	law	NOUN
taxlaw-2795	693	40	are	be	AUX
taxlaw-2795	693	41	circular	circular	ADJ
taxlaw-2795	693	42	and	and	CCONJ
taxlaw-2795	693	43	otherwise	otherwise	ADV
taxlaw-2795	693	44	deficient	deficient	ADJ
taxlaw-2795	693	45	.	.	PUNCT
taxlaw-2795	693	46	”	"	PUNCT
taxlaw-2795	693	47	)	)	PUNCT
taxlaw-2795	693	48	.	.	PUNCT
taxlaw-2795	694	1	122	122	NUM
taxlaw-2795	694	2	.	.	PUNCT
taxlaw-2795	695	1	for	for	ADP
taxlaw-2795	695	2	example	example	NOUN
taxlaw-2795	695	3	,	,	PUNCT
taxlaw-2795	695	4	three	three	NUM
taxlaw-2795	695	5	of	of	ADP
taxlaw-2795	695	6	the	the	DET
taxlaw-2795	695	7	four	four	NUM
taxlaw-2795	695	8	commentaries	commentary	NOUN
taxlaw-2795	695	9	that	that	PRON
taxlaw-2795	695	10	kaplow	kaplow	NOUN
taxlaw-2795	695	11	cites	cite	VERB
taxlaw-2795	695	12	in	in	ADP
taxlaw-2795	695	13	support	support	NOUN
taxlaw-2795	695	14	of	of	ADP
taxlaw-2795	695	15	the	the	DET
taxlaw-2795	695	16	pervasiveness	pervasiveness	NOUN
taxlaw-2795	695	17	of	of	ADP
taxlaw-2795	695	18	the	the	DET
taxlaw-2795	695	19	reliance	reliance	NOUN
taxlaw-2795	695	20	norm	norm	NOUN
taxlaw-2795	695	21	are	be	AUX
taxlaw-2795	695	22	expressly	expressly	ADV
taxlaw-2795	695	23	concerned	concerned	ADJ
taxlaw-2795	695	24	with	with	ADP
taxlaw-2795	695	25	the	the	DET
taxlaw-2795	695	26	validity	validity	NOUN
taxlaw-2795	695	27	of	of	ADP
taxlaw-2795	695	28	reliance	reliance	NOUN
taxlaw-2795	695	29	arguments	argument	NOUN
taxlaw-2795	695	30	against	against	ADP
taxlaw-2795	695	31	nominally	nominally	ADV
taxlaw-2795	695	32	retroactive	retroactive	ADJ
taxlaw-2795	695	33	legislation	legislation	NOUN
taxlaw-2795	695	34	.	.	PUNCT
taxlaw-2795	696	1	see	see	VERB
taxlaw-2795	696	2	kaplow	kaplow	NOUN
taxlaw-2795	696	3	,	,	PUNCT
taxlaw-2795	696	4	economic	economic	ADJ
taxlaw-2795	696	5	analysis	analysis	NOUN
taxlaw-2795	696	6	,	,	PUNCT
taxlaw-2795	696	7	supra	supra	PROPN
taxlaw-2795	696	8	note	note	NOUN
taxlaw-2795	696	9	1	1	NUM
taxlaw-2795	696	10	,	,	PUNCT
taxlaw-2795	696	11	at	at	ADP
taxlaw-2795	696	12	522	522	NUM
taxlaw-2795	696	13	n.26	n.26	NOUN
taxlaw-2795	696	14	(	(	PUNCT
taxlaw-2795	696	15	citing	cite	VERB
taxlaw-2795	696	16	committee	committee	NOUN
taxlaw-2795	696	17	on	on	ADP
taxlaw-2795	696	18	tax	tax	NOUN
taxlaw-2795	696	19	policy	policy	NOUN
taxlaw-2795	696	20	,	,	PUNCT
taxlaw-2795	696	21	tax	tax	NOUN
taxlaw-2795	696	22	section	section	NOUN
taxlaw-2795	696	23	,	,	PUNCT
taxlaw-2795	696	24	new	new	PROPN
taxlaw-2795	696	25	york	york	PROPN
taxlaw-2795	696	26	state	state	PROPN
taxlaw-2795	696	27	bar	bar	PROPN
taxlaw-2795	696	28	association	association	NOUN
taxlaw-2795	696	29	,	,	PUNCT
taxlaw-2795	696	30	retroactivity	retroactivity	NOUN
taxlaw-2795	696	31	of	of	ADP
taxlaw-2795	696	32	tax	tax	NOUN
taxlaw-2795	696	33	legislation	legislation	NOUN
taxlaw-2795	696	34	,	,	PUNCT
taxlaw-2795	696	35	29	29	NUM
taxlaw-2795	696	36	tax	tax	NOUN
taxlaw-2795	696	37	law	law	NOUN
taxlaw-2795	696	38	.	.	PUNCT
taxlaw-2795	697	1	21	21	NUM
taxlaw-2795	697	2	,	,	PUNCT
taxlaw-2795	697	3	22–23	22–23	NUM
taxlaw-2795	697	4	(	(	PUNCT
taxlaw-2795	697	5	1975	1975	NUM
taxlaw-2795	697	6	)	)	PUNCT
taxlaw-2795	697	7	;	;	PUNCT
taxlaw-2795	697	8	note	note	VERB
taxlaw-2795	697	9	,	,	PUNCT
taxlaw-2795	697	10	setting	set	VERB
taxlaw-2795	697	11	effective	effective	ADJ
taxlaw-2795	697	12	dates	date	NOUN
taxlaw-2795	697	13	for	for	ADP
taxlaw-2795	697	14	tax	tax	NOUN
taxlaw-2795	697	15	legislation	legislation	NOUN
taxlaw-2795	697	16	:	:	PUNCT
taxlaw-2795	697	17	a	a	DET
taxlaw-2795	697	18	rule	rule	NOUN
taxlaw-2795	697	19	of	of	ADP
taxlaw-2795	697	20	prospectivity	prospectivity	NOUN
taxlaw-2795	697	21	,	,	PUNCT
taxlaw-2795	697	22	84	84	NUM
taxlaw-2795	697	23	harv	harv	NOUN
taxlaw-2795	697	24	.	.	PUNCT
taxlaw-2795	698	1	l.	l.	PROPN
taxlaw-2795	698	2	rev	rev	PROPN
taxlaw-2795	698	3	.	.	PROPN
taxlaw-2795	698	4	436	436	NUM
taxlaw-2795	698	5	,	,	PUNCT
taxlaw-2795	698	6	439–42	439–42	PROPN
taxlaw-2795	698	7	(	(	PUNCT
taxlaw-2795	698	8	1970	1970	NUM
taxlaw-2795	698	9	)	)	PUNCT
taxlaw-2795	698	10	;	;	PUNCT
taxlaw-2795	698	11	alan	alan	PROPN
taxlaw-2795	698	12	s.	s.	PROPN
taxlaw-2795	698	13	novick	novick	PROPN
taxlaw-2795	698	14	&	&	CCONJ
taxlaw-2795	698	15	ralph	ralph	PROPN
taxlaw-2795	698	16	i.	i.	PROPN
taxlaw-2795	698	17	petersberger	petersberger	PROPN
taxlaw-2795	698	18	,	,	PUNCT
taxlaw-2795	698	19	retroactivity	retroactivity	NOUN
taxlaw-2795	698	20	in	in	ADP
taxlaw-2795	698	21	federal	federal	ADJ
taxlaw-2795	698	22	taxation	taxation	NOUN
taxlaw-2795	698	23	:	:	PUNCT
taxlaw-2795	698	24	part	part	PROPN
taxlaw-2795	698	25	ii	ii	PROPN
taxlaw-2795	698	26	,	,	PUNCT
taxlaw-2795	698	27	37	37	NUM
taxlaw-2795	698	28	taxes	taxis	NOUN
taxlaw-2795	698	29	499	499	NUM
taxlaw-2795	698	30	,	,	PUNCT
taxlaw-2795	698	31	499–504	499–504	NUM
taxlaw-2795	698	32	(	(	PUNCT
taxlaw-2795	698	33	1959	1959	NUM
taxlaw-2795	698	34	)	)	PUNCT
taxlaw-2795	698	35	.	.	PUNCT
taxlaw-2795	699	1	the	the	DET
taxlaw-2795	699	2	fourth	fourth	ADJ
taxlaw-2795	699	3	commentary	commentary	NOUN
taxlaw-2795	699	4	adduces	adduce	NOUN
taxlaw-2795	699	5	reliance	reliance	NOUN
taxlaw-2795	699	6	as	as	ADP
taxlaw-2795	699	7	a	a	DET
taxlaw-2795	699	8	basis	basis	NOUN
taxlaw-2795	699	9	for	for	ADP
taxlaw-2795	699	10	compensation	compensation	NOUN
taxlaw-2795	699	11	in	in	ADP
taxlaw-2795	699	12	the	the	DET
taxlaw-2795	699	13	case	case	NOUN
taxlaw-2795	699	14	of	of	ADP
taxlaw-2795	699	15	prospective	prospective	ADJ
taxlaw-2795	699	16	changes	change	NOUN
taxlaw-2795	699	17	to	to	ADP
taxlaw-2795	699	18	zoning	zoning	NOUN
taxlaw-2795	699	19	laws	law	NOUN
taxlaw-2795	699	20	.	.	PUNCT
taxlaw-2795	700	1	i	i	PRON
taxlaw-2795	700	2	d.	d.	PROPN
taxlaw-2795	700	3	(	(	PUNCT
taxlaw-2795	700	4	citing	cite	VERB
taxlaw-2795	700	5	developments	development	NOUN
taxlaw-2795	700	6	in	in	ADP
taxlaw-2795	700	7	the	the	DET
taxlaw-2795	700	8	law	law	NOUN
taxlaw-2795	700	9	:	:	PUNCT
taxlaw-2795	700	10	zoning	zoning	NOUN
taxlaw-2795	700	11	,	,	PUNCT
taxlaw-2795	700	12	91	91	NUM
taxlaw-2795	700	13	harv	harv	NOUN
taxlaw-2795	700	14	.	.	PUNCT
taxlaw-2795	701	1	l.	l.	PROPN
taxlaw-2795	701	2	rev	rev	PROPN
taxlaw-2795	701	3	.	.	PROPN
taxlaw-2795	701	4	1427	1427	NUM
taxlaw-2795	701	5	,	,	PUNCT
taxlaw-2795	701	6	1494–96	1494–96	NUM
taxlaw-2795	701	7	(	(	PUNCT
taxlaw-2795	701	8	1978	1978	NUM
taxlaw-2795	701	9	)	)	PUNCT
taxlaw-2795	701	10	)	)	PUNCT
taxlaw-2795	701	11	.	.	PUNCT
taxlaw-2795	702	1	even	even	ADV
taxlaw-2795	702	2	here	here	ADV
taxlaw-2795	702	3	,	,	PUNCT
taxlaw-2795	702	4	however	however	ADV
taxlaw-2795	702	5	,	,	PUNCT
taxlaw-2795	702	6	the	the	DET
taxlaw-2795	702	7	cited	cite	VERB
taxlaw-2795	702	8	author	author	NOUN
taxlaw-2795	702	9	notes	note	VERB
taxlaw-2795	702	10	that	that	SCONJ
taxlaw-2795	702	11	the	the	DET
taxlaw-2795	702	12	strength	strength	NOUN
taxlaw-2795	702	13	of	of	ADP
taxlaw-2795	702	14	the	the	DET
taxlaw-2795	702	15	reliance	reliance	NOUN
taxlaw-2795	702	16	argument	argument	NOUN
taxlaw-2795	702	17	varies	vary	VERB
taxlaw-2795	702	18	with	with	ADP
taxlaw-2795	702	19	the	the	DET
taxlaw-2795	702	20	nature	nature	NOUN
taxlaw-2795	702	21	of	of	ADP
taxlaw-2795	702	22	the	the	DET
taxlaw-2795	702	23	zoning	zoning	ADJ
taxlaw-2795	702	24	ordinance	ordinance	NOUN
taxlaw-2795	702	25	on	on	ADP
taxlaw-2795	702	26	which	which	PRON
taxlaw-2795	702	27	it	it	PRON
taxlaw-2795	702	28	is	be	AUX
taxlaw-2795	702	29	based	base	VERB
taxlaw-2795	702	30	.	.	PUNCT
taxlaw-2795	703	1	i	i	PRON
taxlaw-2795	703	2	d.	d.	PROPN
taxlaw-2795	703	3	at	at	ADP
taxlaw-2795	703	4	1495–96	1495–96	NUM
taxlaw-2795	703	5	.	.	PUNCT
taxlaw-2795	704	1	in	in	ADP
taxlaw-2795	704	2	their	their	PRON
taxlaw-2795	704	3	counterpart	counterpart	ADJ
taxlaw-2795	704	4	discussions	discussion	NOUN
taxlaw-2795	704	5	of	of	ADP
taxlaw-2795	704	6	the	the	DET
taxlaw-2795	704	7	old	old	ADJ
taxlaw-2795	704	8	view	view	NOUN
taxlaw-2795	704	9	of	of	ADP
taxlaw-2795	704	10	reliance	reliance	NOUN
taxlaw-2795	704	11	,	,	PUNCT
taxlaw-2795	704	12	graetz	graetz	NOUN
taxlaw-2795	704	13	and	and	CCONJ
taxlaw-2795	704	14	logue	logue	PROPN
taxlaw-2795	704	15	cite	cite	VERB
taxlaw-2795	704	16	some	some	PRON
taxlaw-2795	704	17	of	of	ADP
taxlaw-2795	704	18	the	the	DET
taxlaw-2795	704	19	same	same	ADJ
taxlaw-2795	704	20	literature	literature	NOUN
taxlaw-2795	704	21	.	.	PUNCT
taxlaw-2795	705	1	see	see	VERB
taxlaw-2795	705	2	graetz	graetz	NOUN
taxlaw-2795	705	3	,	,	PUNCT
taxlaw-2795	705	4	legal	legal	ADJ
taxlaw-2795	705	5	transitions	transition	NOUN
taxlaw-2795	705	6	,	,	PUNCT
taxlaw-2795	705	7	supra	supra	PROPN
taxlaw-2795	705	8	note	note	NOUN
taxlaw-2795	705	9	1	1	NUM
taxlaw-2795	705	10	,	,	PUNCT
taxlaw-2795	705	11	at	at	ADP
taxlaw-2795	705	12	73	73	NUM
taxlaw-2795	705	13	n.78	n.78	NOUN
taxlaw-2795	705	14	;	;	PUNCT
taxlaw-2795	705	15	logue	logue	NOUN
taxlaw-2795	705	16	,	,	PUNCT
taxlaw-2795	705	17	tax	tax	NOUN
taxlaw-2795	705	18	transitions	transition	NOUN
taxlaw-2795	705	19	,	,	PUNCT
taxlaw-2795	705	20	supra	supra	PROPN
taxlaw-2795	705	21	note	note	PROPN
taxlaw-2795	705	22	11	11	NUM
taxlaw-2795	705	23	,	,	PUNCT
taxlaw-2795	705	24	at	at	ADP
taxlaw-2795	705	25	1136	1136	NUM
taxlaw-2795	705	26	n.27	n.27	NOUN
taxlaw-2795	705	27	.	.	PROPN
taxlaw-2795	705	28	123	123	NUM
taxlaw-2795	705	29	.	.	PUNCT
taxlaw-2795	706	1	see	see	VERB
taxlaw-2795	706	2	,	,	PUNCT
taxlaw-2795	706	3	e.g.	e.g.	ADV
taxlaw-2795	706	4	,	,	PUNCT
taxlaw-2795	706	5	cohen	cohen	PROPN
taxlaw-2795	706	6	,	,	PUNCT
taxlaw-2795	706	7	supra	supra	PROPN
taxlaw-2795	706	8	note	note	PROPN
taxlaw-2795	706	9	15	15	NUM
taxlaw-2795	706	10	,	,	PUNCT
taxlaw-2795	706	11	at	at	ADP
taxlaw-2795	706	12	346	346	NUM
taxlaw-2795	706	13	(	(	PUNCT
taxlaw-2795	706	14	advocating	advocate	VERB
taxlaw-2795	706	15	an	an	DET
taxlaw-2795	706	16	effective	effective	ADJ
taxlaw-2795	706	17	date	date	NOUN
taxlaw-2795	706	18	of	of	ADP
taxlaw-2795	706	19	the	the	DET
taxlaw-2795	706	20	date	date	NOUN
taxlaw-2795	706	21	of	of	ADP
taxlaw-2795	706	22	announcement	announcement	NOUN
taxlaw-2795	706	23	before	before	ADP
taxlaw-2795	706	24	committee	committee	NOUN
taxlaw-2795	706	25	for	for	ADP
taxlaw-2795	706	26	a	a	DET
taxlaw-2795	706	27	provision	provision	NOUN
taxlaw-2795	706	28	designed	design	VERB
taxlaw-2795	706	29	to	to	PART
taxlaw-2795	706	30	correct	correct	VERB
taxlaw-2795	706	31	an	an	DET
taxlaw-2795	706	32	error	error	NOUN
taxlaw-2795	706	33	in	in	ADP
taxlaw-2795	706	34	the	the	DET
taxlaw-2795	706	35	tax	tax	NOUN
taxlaw-2795	706	36	law	law	NOUN
taxlaw-2795	706	37	)	)	PUNCT
taxlaw-2795	706	38	.	.	PUNCT
taxlaw-2795	707	1	2010	2010	NUM
taxlaw-2795	707	2	]	]	X
taxlaw-2795	707	3	legal	legal	ADJ
taxlaw-2795	707	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	707	5	's	's	PART
taxlaw-2795	707	6	161	161	NUM
taxlaw-2795	707	7	scholars.124	scholars.124	NOUN
taxlaw-2795	707	8	correlatively	correlatively	ADV
taxlaw-2795	707	9	,	,	PUNCT
taxlaw-2795	707	10	and	and	CCONJ
taxlaw-2795	707	11	not	not	PART
taxlaw-2795	707	12	surprisingly	surprisingly	ADV
taxlaw-2795	707	13	,	,	PUNCT
taxlaw-2795	707	14	the	the	DET
taxlaw-2795	707	15	idea	idea	NOUN
taxlaw-2795	707	16	that	that	SCONJ
taxlaw-2795	707	17	reliance	reliance	NOUN
taxlaw-2795	707	18	interests	interest	VERB
taxlaw-2795	707	19	support	support	VERB
taxlaw-2795	707	20	transition	transition	NOUN
taxlaw-2795	707	21	relief	relief	NOUN
taxlaw-2795	707	22	for	for	ADP
taxlaw-2795	707	23	all	all	DET
taxlaw-2795	707	24	nominally	nominally	ADV
taxlaw-2795	707	25	prospective	prospective	ADJ
taxlaw-2795	707	26	changes	change	NOUN
taxlaw-2795	707	27	to	to	ADP
taxlaw-2795	707	28	the	the	DET
taxlaw-2795	707	29	tax	tax	NOUN
taxlaw-2795	707	30	law	law	NOUN
taxlaw-2795	707	31	does	do	AUX
taxlaw-2795	707	32	not	not	PART
taxlaw-2795	707	33	appear	appear	VERB
taxlaw-2795	707	34	ever	ever	ADV
taxlaw-2795	707	35	to	to	PART
taxlaw-2795	707	36	have	have	AUX
taxlaw-2795	707	37	been	be	AUX
taxlaw-2795	707	38	seriously	seriously	ADV
taxlaw-2795	707	39	entertained	entertain	VERB
taxlaw-2795	707	40	by	by	ADP
taxlaw-2795	707	41	anyone	anyone	PRON
taxlaw-2795	707	42	,	,	PUNCT
taxlaw-2795	707	43	a	a	DET
taxlaw-2795	707	44	point	point	NOUN
taxlaw-2795	707	45	well	well	INTJ
taxlaw-2795	707	46	recognized	recognize	VERB
taxlaw-2795	707	47	in	in	ADP
taxlaw-2795	707	48	the	the	DET
taxlaw-2795	707	49	transitions	transition	NOUN
taxlaw-2795	707	50	literature	literature	VERB
taxlaw-2795	707	51	itself	itself	PRON
taxlaw-2795	707	52	.	.	PUNCT
taxlaw-2795	708	1	for	for	ADP
taxlaw-2795	708	2	example	example	NOUN
taxlaw-2795	708	3	,	,	PUNCT
taxlaw-2795	708	4	changes	change	NOUN
taxlaw-2795	708	5	in	in	ADP
taxlaw-2795	708	6	tax	tax	NOUN
taxlaw-2795	708	7	rates,125	rates,125	NOUN
taxlaw-2795	708	8	including	include	VERB
taxlaw-2795	708	9	rates	rate	NOUN
taxlaw-2795	708	10	on	on	ADP
taxlaw-2795	708	11	capital	capital	NOUN
taxlaw-2795	708	12	income	income	NOUN
taxlaw-2795	708	13	,	,	PUNCT
taxlaw-2795	708	14	never	never	ADV
taxlaw-2795	708	15	have	have	AUX
taxlaw-2795	708	16	been	be	AUX
taxlaw-2795	708	17	accompanied	accompany	VERB
taxlaw-2795	708	18	by	by	ADP
taxlaw-2795	708	19	relief	relief	NOUN
taxlaw-2795	708	20	,	,	PUNCT
taxlaw-2795	708	21	and	and	CCONJ
taxlaw-2795	708	22	serious	serious	ADJ
taxlaw-2795	708	23	arguments	argument	NOUN
taxlaw-2795	708	24	for	for	ADP
taxlaw-2795	708	25	relief	relief	NOUN
taxlaw-2795	708	26	for	for	ADP
taxlaw-2795	708	27	such	such	ADJ
taxlaw-2795	708	28	changes	change	NOUN
taxlaw-2795	708	29	have	have	AUX
taxlaw-2795	708	30	not	not	PART
taxlaw-2795	708	31	been	be	AUX
taxlaw-2795	708	32	made	make	VERB
taxlaw-2795	708	33	.	.	PUNCT
taxlaw-2795	709	1	similarly	similarly	ADV
taxlaw-2795	709	2	,	,	PUNCT
taxlaw-2795	709	3	provisions	provision	NOUN
taxlaw-2795	709	4	designed	design	VERB
taxlaw-2795	709	5	to	to	PART
taxlaw-2795	709	6	address	address	VERB
taxlaw-2795	709	7	arrangements	arrangement	NOUN
taxlaw-2795	709	8	that	that	PRON
taxlaw-2795	709	9	comply	comply	VERB
taxlaw-2795	709	10	with	with	ADP
taxlaw-2795	709	11	the	the	DET
taxlaw-2795	709	12	law	law	NOUN
taxlaw-2795	709	13	but	but	CCONJ
taxlaw-2795	709	14	do	do	AUX
taxlaw-2795	709	15	not	not	PART
taxlaw-2795	709	16	produce	produce	VERB
taxlaw-2795	709	17	tax	tax	NOUN
taxlaw-2795	709	18	results	result	NOUN
taxlaw-2795	709	19	considered	consider	VERB
taxlaw-2795	709	20	appropriate	appropriate	ADJ
taxlaw-2795	709	21	often	often	ADV
taxlaw-2795	709	22	have	have	AUX
taxlaw-2795	709	23	been	be	AUX
taxlaw-2795	709	24	enacted	enact	VERB
taxlaw-2795	709	25	with	with	ADP
taxlaw-2795	709	26	at	at	ADP
taxlaw-2795	709	27	least	least	ADJ
taxlaw-2795	709	28	some	some	PRON
taxlaw-2795	709	29	retroactive	retroactive	ADJ
taxlaw-2795	709	30	effect.126	effect.126	NOUN
taxlaw-2795	709	31	outside	outside	ADP
taxlaw-2795	709	32	of	of	ADP
taxlaw-2795	709	33	the	the	DET
taxlaw-2795	709	34	tax	tax	NOUN
taxlaw-2795	709	35	area	area	NOUN
taxlaw-2795	709	36	,	,	PUNCT
taxlaw-2795	709	37	various	various	ADJ
taxlaw-2795	709	38	changes	change	NOUN
taxlaw-2795	709	39	to	to	ADP
taxlaw-2795	709	40	the	the	DET
taxlaw-2795	709	41	legal	legal	ADJ
taxlaw-2795	709	42	landscape	landscape	NOUN
taxlaw-2795	709	43	routinely	routinely	ADV
taxlaw-2795	709	44	have	have	VERB
taxlaw-2795	709	45	substantial	substantial	ADJ
taxlaw-2795	709	46	adverse	adverse	ADJ
taxlaw-2795	709	47	impacts	impact	NOUN
taxlaw-2795	709	48	on	on	ADP
taxlaw-2795	709	49	individuals	individual	NOUN
taxlaw-2795	709	50	who	who	PRON
taxlaw-2795	709	51	have	have	AUX
taxlaw-2795	709	52	relied	rely	VERB
taxlaw-2795	709	53	on	on	ADP
taxlaw-2795	709	54	prior	prior	ADJ
taxlaw-2795	709	55	law	law	NOUN
taxlaw-2795	709	56	,	,	PUNCT
taxlaw-2795	709	57	but	but	CCONJ
taxlaw-2795	709	58	the	the	DET
taxlaw-2795	709	59	idea	idea	NOUN
taxlaw-2795	709	60	that	that	SCONJ
taxlaw-2795	709	61	congress	congress	PROPN
taxlaw-2795	709	62	should	should	AUX
taxlaw-2795	709	63	make	make	VERB
taxlaw-2795	709	64	extensive	extensive	ADJ
taxlaw-2795	709	65	grandfathering	grandfathering	NOUN
taxlaw-2795	709	66	relief	relief	NOUN
taxlaw-2795	709	67	available	available	ADJ
taxlaw-2795	709	68	is	be	AUX
taxlaw-2795	709	69	not	not	PART
taxlaw-2795	709	70	entertained	entertain	VERB
taxlaw-2795	709	71	.	.	PUNCT
taxlaw-2795	710	1	in	in	ADP
taxlaw-2795	710	2	short	short	ADJ
taxlaw-2795	710	3	,	,	PUNCT
taxlaw-2795	710	4	the	the	DET
taxlaw-2795	710	5	types	type	NOUN
taxlaw-2795	710	6	of	of	ADP
taxlaw-2795	710	7	legal	legal	ADJ
taxlaw-2795	710	8	change	change	NOUN
taxlaw-2795	710	9	for	for	ADP
taxlaw-2795	710	10	which	which	PRON
taxlaw-2795	710	11	reliance	reliance	NOUN
taxlaw-2795	710	12	-	-	PUNCT
taxlaw-2795	710	13	based	base	VERB
taxlaw-2795	710	14	transition	transition	NOUN
taxlaw-2795	710	15	relief	relief	NOUN
taxlaw-2795	710	16	(	(	PUNCT
taxlaw-2795	710	17	as	as	SCONJ
taxlaw-2795	710	18	opposed	oppose	VERB
taxlaw-2795	710	19	to	to	ADP
taxlaw-2795	710	20	reliancebased	reliancebased	ADJ
taxlaw-2795	710	21	relief	relief	NOUN
taxlaw-2795	710	22	against	against	ADP
taxlaw-2795	710	23	nominally	nominally	ADV
taxlaw-2795	710	24	retroactive	retroactive	ADJ
taxlaw-2795	710	25	legislation	legislation	NOUN
taxlaw-2795	710	26	)	)	PUNCT
taxlaw-2795	710	27	has	have	AUX
taxlaw-2795	710	28	been	be	AUX
taxlaw-2795	710	29	advocated	advocate	VERB
taxlaw-2795	710	30	have	have	AUX
taxlaw-2795	710	31	generally	generally	ADV
taxlaw-2795	710	32	been	be	AUX
taxlaw-2795	710	33	considered	consider	VERB
taxlaw-2795	710	34	changes	change	NOUN
taxlaw-2795	710	35	to	to	ADP
taxlaw-2795	710	36	provisions	provision	NOUN
taxlaw-2795	710	37	that	that	PRON
taxlaw-2795	710	38	invited	invite	VERB
taxlaw-2795	710	39	reliance	reliance	NOUN
taxlaw-2795	710	40	for	for	ADP
taxlaw-2795	710	41	reasons	reason	NOUN
taxlaw-2795	710	42	other	other	ADJ
taxlaw-2795	710	43	than	than	ADP
taxlaw-2795	710	44	the	the	DET
taxlaw-2795	710	45	mere	mere	ADJ
taxlaw-2795	710	46	fact	fact	NOUN
taxlaw-2795	710	47	that	that	SCONJ
taxlaw-2795	710	48	they	they	PRON
taxlaw-2795	710	49	were	be	AUX
taxlaw-2795	710	50	law	law	NOUN
taxlaw-2795	710	51	.	.	PUNCT
taxlaw-2795	711	1	b.	b.	VERB
taxlaw-2795	712	1	the	the	DET
taxlaw-2795	712	2	positive	positive	ADJ
taxlaw-2795	712	3	case	case	NOUN
taxlaw-2795	712	4	for	for	ADP
taxlaw-2795	712	5	reliance	reliance	NOUN
taxlaw-2795	712	6	in	in	ADP
taxlaw-2795	712	7	this	this	DET
taxlaw-2795	712	8	subpart	subpart	NOUN
taxlaw-2795	712	9	i	i	PRON
taxlaw-2795	712	10	argue	argue	VERB
taxlaw-2795	712	11	that	that	SCONJ
taxlaw-2795	712	12	the	the	DET
taxlaw-2795	712	13	same	same	ADJ
taxlaw-2795	712	14	considerations	consideration	NOUN
taxlaw-2795	712	15	that	that	PRON
taxlaw-2795	712	16	support	support	VERB
taxlaw-2795	712	17	distinguishing	distinguish	VERB
taxlaw-2795	712	18	between	between	ADP
taxlaw-2795	712	19	market	market	NOUN
taxlaw-2795	712	20	-	-	PUNCT
taxlaw-2795	712	21	based	base	VERB
taxlaw-2795	712	22	transitions	transition	NOUN
taxlaw-2795	712	23	and	and	CCONJ
taxlaw-2795	712	24	legal	legal	ADJ
taxlaw-2795	712	25	transitions	transition	NOUN
taxlaw-2795	712	26	support	support	VERB
taxlaw-2795	712	27	the	the	DET
taxlaw-2795	712	28	introduction	introduction	NOUN
taxlaw-2795	712	29	of	of	ADP
taxlaw-2795	712	30	a	a	DET
taxlaw-2795	712	31	concern	concern	NOUN
taxlaw-2795	712	32	with	with	ADP
taxlaw-2795	712	33	reliance	reliance	NOUN
taxlaw-2795	712	34	.	.	PUNCT
taxlaw-2795	713	1	in	in	ADP
taxlaw-2795	713	2	the	the	DET
taxlaw-2795	713	3	end	end	NOUN
taxlaw-2795	713	4	,	,	PUNCT
taxlaw-2795	713	5	the	the	DET
taxlaw-2795	713	6	concern	concern	NOUN
taxlaw-2795	713	7	rests	rest	VERB
taxlaw-2795	713	8	on	on	ADP
taxlaw-2795	713	9	an	an	DET
taxlaw-2795	713	10	acknowledgment	acknowledgment	NOUN
taxlaw-2795	713	11	that	that	SCONJ
taxlaw-2795	713	12	legal	legal	ADJ
taxlaw-2795	713	13	rules	rule	NOUN
taxlaw-2795	713	14	,	,	PUNCT
taxlaw-2795	713	15	and	and	CCONJ
taxlaw-2795	713	16	hence	hence	ADV
taxlaw-2795	713	17	changes	change	VERB
taxlaw-2795	713	18	to	to	ADP
taxlaw-2795	713	19	legal	legal	ADJ
taxlaw-2795	713	20	rules	rule	NOUN
taxlaw-2795	713	21	,	,	PUNCT
taxlaw-2795	713	22	derive	derive	VERB
taxlaw-2795	713	23	from	from	ADP
taxlaw-2795	713	24	authority	authority	NOUN
taxlaw-2795	713	25	that	that	PRON
taxlaw-2795	713	26	is	be	AUX
taxlaw-2795	713	27	based	base	VERB
taxlaw-2795	713	28	in	in	ADP
taxlaw-2795	713	29	large	large	ADJ
taxlaw-2795	713	30	measure	measure	NOUN
taxlaw-2795	713	31	on	on	ADP
taxlaw-2795	713	32	consent	consent	NOUN
taxlaw-2795	713	33	.	.	PUNCT
taxlaw-2795	714	1	this	this	DET
taxlaw-2795	714	2	feature	feature	NOUN
taxlaw-2795	714	3	of	of	ADP
taxlaw-2795	714	4	legal	legal	ADJ
taxlaw-2795	714	5	rules	rule	NOUN
taxlaw-2795	714	6	is	be	AUX
taxlaw-2795	714	7	to	to	PART
taxlaw-2795	714	8	be	be	AUX
taxlaw-2795	714	9	contrasted	contrast	VERB
taxlaw-2795	714	10	with	with	ADP
taxlaw-2795	714	11	unanticipated	unanticipated	ADJ
taxlaw-2795	714	12	market	market	NOUN
taxlaw-2795	714	13	-	-	PUNCT
taxlaw-2795	714	14	based	base	VERB
taxlaw-2795	714	15	changes	change	NOUN
taxlaw-2795	714	16	,	,	PUNCT
taxlaw-2795	714	17	which	which	PRON
taxlaw-2795	714	18	simply	simply	ADV
taxlaw-2795	714	19	happen	happen	VERB
taxlaw-2795	714	20	.	.	PUNCT
taxlaw-2795	715	1	consent	consent	NOUN
taxlaw-2795	715	2	implies	imply	VERB
taxlaw-2795	715	3	that	that	SCONJ
taxlaw-2795	715	4	whoever	whoever	PRON
taxlaw-2795	715	5	has	have	AUX
taxlaw-2795	715	6	authority	authority	NOUN
taxlaw-2795	715	7	to	to	PART
taxlaw-2795	715	8	effect	effect	VERB
taxlaw-2795	715	9	a	a	DET
taxlaw-2795	715	10	legal	legal	ADJ
taxlaw-2795	715	11	change	change	NOUN
taxlaw-2795	715	12	of	of	ADP
taxlaw-2795	715	13	one	one	NUM
taxlaw-2795	715	14	type	type	NOUN
taxlaw-2795	715	15	or	or	CCONJ
taxlaw-2795	715	16	another	another	PRON
taxlaw-2795	715	17	has	have	VERB
taxlaw-2795	715	18	the	the	DET
taxlaw-2795	715	19	authority	authority	NOUN
taxlaw-2795	715	20	on	on	ADP
taxlaw-2795	715	21	the	the	DET
taxlaw-2795	715	22	basis	basis	NOUN
taxlaw-2795	715	23	124	124	NUM
taxlaw-2795	715	24	.	.	PUNCT
taxlaw-2795	716	1	graetz	graetz	PROPN
taxlaw-2795	716	2	remarks	remark	VERB
taxlaw-2795	716	3	that	that	SCONJ
taxlaw-2795	716	4	“	"	PUNCT
taxlaw-2795	716	5	[	[	X
taxlaw-2795	716	6	t]he	t]he	X
taxlaw-2795	716	7	evaluation	evaluation	NOUN
taxlaw-2795	716	8	of	of	ADP
taxlaw-2795	716	9	claims	claim	NOUN
taxlaw-2795	716	10	for	for	ADP
taxlaw-2795	716	11	transitional	transitional	ADJ
taxlaw-2795	716	12	relief	relief	NOUN
taxlaw-2795	716	13	should	should	AUX
taxlaw-2795	716	14	be	be	AUX
taxlaw-2795	716	15	guided	guide	VERB
taxlaw-2795	716	16	not	not	PART
taxlaw-2795	716	17	by	by	ADP
taxlaw-2795	716	18	the	the	DET
taxlaw-2795	716	19	existence	existence	NOUN
taxlaw-2795	716	20	of	of	ADP
taxlaw-2795	716	21	expectations	expectation	NOUN
taxlaw-2795	716	22	,	,	PUNCT
taxlaw-2795	716	23	but	but	CCONJ
taxlaw-2795	716	24	rather	rather	ADV
taxlaw-2795	716	25	by	by	ADP
taxlaw-2795	716	26	some	some	DET
taxlaw-2795	716	27	independent	independent	ADJ
taxlaw-2795	716	28	normative	normative	ADJ
taxlaw-2795	716	29	vision	vision	NOUN
taxlaw-2795	716	30	of	of	ADP
taxlaw-2795	716	31	what	what	PRON
taxlaw-2795	716	32	people	people	NOUN
taxlaw-2795	716	33	should	should	AUX
taxlaw-2795	716	34	be	be	AUX
taxlaw-2795	716	35	entitled	entitle	VERB
taxlaw-2795	716	36	to	to	PART
taxlaw-2795	716	37	expect	expect	VERB
taxlaw-2795	716	38	.	.	PUNCT
taxlaw-2795	716	39	”	"	PUNCT
taxlaw-2795	717	1	graetz	graetz	PROPN
taxlaw-2795	717	2	,	,	PUNCT
taxlaw-2795	717	3	retroactivity	retroactivity	NOUN
taxlaw-2795	717	4	revisited	revisit	VERB
taxlaw-2795	717	5	,	,	PUNCT
taxlaw-2795	717	6	supra	supra	ADJ
taxlaw-2795	717	7	note	note	NOUN
taxlaw-2795	717	8	76	76	NUM
taxlaw-2795	717	9	,	,	PUNCT
taxlaw-2795	717	10	at	at	ADP
taxlaw-2795	717	11	1823	1823	NUM
taxlaw-2795	717	12	.	.	PUNCT
taxlaw-2795	718	1	the	the	DET
taxlaw-2795	718	2	statement	statement	NOUN
taxlaw-2795	718	3	is	be	AUX
taxlaw-2795	718	4	true	true	ADJ
taxlaw-2795	718	5	,	,	PUNCT
taxlaw-2795	718	6	but	but	CCONJ
taxlaw-2795	718	7	without	without	ADP
taxlaw-2795	718	8	more	more	ADJ
taxlaw-2795	718	9	,	,	PUNCT
taxlaw-2795	718	10	it	it	PRON
taxlaw-2795	718	11	does	do	AUX
taxlaw-2795	718	12	not	not	PART
taxlaw-2795	718	13	demonstrate	demonstrate	VERB
taxlaw-2795	718	14	that	that	SCONJ
taxlaw-2795	718	15	reliance	reliance	NOUN
taxlaw-2795	718	16	arguments	argument	NOUN
taxlaw-2795	718	17	may	may	AUX
taxlaw-2795	718	18	not	not	PART
taxlaw-2795	718	19	succeed	succeed	VERB
taxlaw-2795	718	20	in	in	ADP
taxlaw-2795	718	21	explaining	explain	VERB
taxlaw-2795	718	22	why	why	SCONJ
taxlaw-2795	718	23	transition	transition	NOUN
taxlaw-2795	718	24	relief	relief	NOUN
taxlaw-2795	718	25	should	should	AUX
taxlaw-2795	718	26	be	be	AUX
taxlaw-2795	718	27	offered	offer	VERB
taxlaw-2795	718	28	in	in	ADP
taxlaw-2795	718	29	certain	certain	ADJ
taxlaw-2795	718	30	circumstances	circumstance	NOUN
taxlaw-2795	718	31	.	.	PUNCT
taxlaw-2795	719	1	125	125	NUM
taxlaw-2795	719	2	.	.	PUNCT
taxlaw-2795	720	1	although	although	SCONJ
taxlaw-2795	720	2	most	most	ADJ
taxlaw-2795	720	3	ordinary	ordinary	ADJ
taxlaw-2795	720	4	income	income	NOUN
taxlaw-2795	720	5	is	be	AUX
taxlaw-2795	720	6	taxed	tax	VERB
taxlaw-2795	720	7	in	in	ADP
taxlaw-2795	720	8	the	the	DET
taxlaw-2795	720	9	year	year	NOUN
taxlaw-2795	720	10	earned	earn	VERB
taxlaw-2795	720	11	,	,	PUNCT
taxlaw-2795	720	12	and	and	CCONJ
taxlaw-2795	720	13	hence	hence	ADV
taxlaw-2795	720	14	does	do	AUX
taxlaw-2795	720	15	not	not	PART
taxlaw-2795	720	16	raise	raise	VERB
taxlaw-2795	720	17	a	a	DET
taxlaw-2795	720	18	transition	transition	NOUN
taxlaw-2795	720	19	question	question	NOUN
taxlaw-2795	720	20	assuming	assume	VERB
taxlaw-2795	720	21	there	there	PRON
taxlaw-2795	720	22	is	be	VERB
taxlaw-2795	720	23	no	no	DET
taxlaw-2795	720	24	nominal	nominal	ADJ
taxlaw-2795	720	25	retroactivity	retroactivity	NOUN
taxlaw-2795	720	26	to	to	ADP
taxlaw-2795	720	27	a	a	DET
taxlaw-2795	720	28	later	later	ADJ
taxlaw-2795	720	29	change	change	NOUN
taxlaw-2795	720	30	in	in	ADP
taxlaw-2795	720	31	law	law	NOUN
taxlaw-2795	720	32	,	,	PUNCT
taxlaw-2795	720	33	a	a	DET
taxlaw-2795	720	34	long	long	ADJ
taxlaw-2795	720	35	-	-	PUNCT
taxlaw-2795	720	36	term	term	NOUN
taxlaw-2795	720	37	contract	contract	NOUN
taxlaw-2795	720	38	entered	enter	VERB
taxlaw-2795	720	39	into	into	ADP
taxlaw-2795	720	40	under	under	ADP
taxlaw-2795	720	41	prior	prior	ADJ
taxlaw-2795	720	42	law	law	NOUN
taxlaw-2795	720	43	would	would	AUX
taxlaw-2795	720	44	raise	raise	VERB
taxlaw-2795	720	45	a	a	DET
taxlaw-2795	720	46	transition	transition	NOUN
taxlaw-2795	720	47	issue	issue	NOUN
taxlaw-2795	720	48	.	.	PUNCT
taxlaw-2795	721	1	thus	thus	ADV
taxlaw-2795	721	2	,	,	PUNCT
taxlaw-2795	721	3	a	a	DET
taxlaw-2795	721	4	taxpayer	taxpayer	NOUN
taxlaw-2795	721	5	who	who	PRON
taxlaw-2795	721	6	entered	enter	VERB
taxlaw-2795	721	7	into	into	ADP
taxlaw-2795	721	8	a	a	DET
taxlaw-2795	721	9	multi	multi	ADJ
taxlaw-2795	721	10	-	-	ADJ
taxlaw-2795	721	11	year	year	NOUN
taxlaw-2795	721	12	contract	contract	NOUN
taxlaw-2795	721	13	when	when	SCONJ
taxlaw-2795	721	14	the	the	DET
taxlaw-2795	721	15	applicable	applicable	ADJ
taxlaw-2795	721	16	marginal	marginal	NOUN
taxlaw-2795	721	17	was	be	AUX
taxlaw-2795	721	18	25	25	NUM
taxlaw-2795	721	19	%	%	NOUN
taxlaw-2795	721	20	would	would	AUX
taxlaw-2795	721	21	not	not	PART
taxlaw-2795	721	22	be	be	AUX
taxlaw-2795	721	23	thought	think	VERB
taxlaw-2795	721	24	entitled	entitle	VERB
taxlaw-2795	721	25	to	to	PART
taxlaw-2795	721	26	have	have	VERB
taxlaw-2795	721	27	that	that	DET
taxlaw-2795	721	28	rate	rate	NOUN
taxlaw-2795	721	29	grandfathered	grandfathere	VERB
taxlaw-2795	721	30	if	if	SCONJ
taxlaw-2795	721	31	rates	rate	NOUN
taxlaw-2795	721	32	went	go	VERB
taxlaw-2795	721	33	to	to	ADP
taxlaw-2795	721	34	35	35	NUM
taxlaw-2795	721	35	%	%	NOUN
taxlaw-2795	721	36	before	before	ADP
taxlaw-2795	721	37	the	the	DET
taxlaw-2795	721	38	term	term	NOUN
taxlaw-2795	721	39	of	of	ADP
taxlaw-2795	721	40	the	the	DET
taxlaw-2795	721	41	contract	contract	NOUN
taxlaw-2795	721	42	.	.	PUNCT
taxlaw-2795	722	1	126	126	X
taxlaw-2795	722	2	.	.	PUNCT
taxlaw-2795	723	1	see	see	VERB
taxlaw-2795	723	2	note	note	NOUN
taxlaw-2795	723	3	,	,	PUNCT
taxlaw-2795	723	4	setting	set	VERB
taxlaw-2795	723	5	effective	effective	ADJ
taxlaw-2795	723	6	dates	date	NOUN
taxlaw-2795	723	7	for	for	ADP
taxlaw-2795	723	8	tax	tax	NOUN
taxlaw-2795	723	9	legislation	legislation	NOUN
taxlaw-2795	723	10	,	,	PUNCT
taxlaw-2795	723	11	84	84	NUM
taxlaw-2795	723	12	harv	harv	NOUN
taxlaw-2795	723	13	.	.	PUNCT
taxlaw-2795	724	1	l.	l.	PROPN
taxlaw-2795	724	2	rev	rev	PROPN
taxlaw-2795	724	3	.	.	PROPN
taxlaw-2795	724	4	436	436	NUM
taxlaw-2795	724	5	,	,	PUNCT
taxlaw-2795	724	6	438	438	NUM
taxlaw-2795	724	7	–	–	PUNCT
taxlaw-2795	724	8	42	42	NUM
taxlaw-2795	724	9	(	(	PUNCT
taxlaw-2795	724	10	1970	1970	NUM
taxlaw-2795	724	11	)	)	PUNCT
taxlaw-2795	724	12	(	(	PUNCT
taxlaw-2795	724	13	noting	note	VERB
taxlaw-2795	724	14	retroactive	retroactive	ADJ
taxlaw-2795	724	15	aspects	aspect	NOUN
taxlaw-2795	724	16	of	of	ADP
taxlaw-2795	724	17	tax	tax	NOUN
taxlaw-2795	724	18	legislation	legislation	NOUN
taxlaw-2795	724	19	)	)	PUNCT
taxlaw-2795	724	20	.	.	PUNCT
taxlaw-2795	725	1	162	162	NUM
taxlaw-2795	725	2	columbia	columbia	PROPN
taxlaw-2795	725	3	jour'al	jour'al	PROPN
taxlaw-2795	725	4	of	of	ADP
taxlaw-2795	725	5	tax	tax	NOUN
taxlaw-2795	725	6	law	law	NOUN
taxlaw-2795	725	7	[	[	X
taxlaw-2795	725	8	vol	vol	NOUN
taxlaw-2795	725	9	.	.	PUNCT
taxlaw-2795	725	10	1:120	1:120	NUM
taxlaw-2795	725	11	of	of	ADP
taxlaw-2795	725	12	some	some	DET
taxlaw-2795	725	13	sort	sort	NOUN
taxlaw-2795	725	14	of	of	ADP
taxlaw-2795	725	15	agreement	agreement	NOUN
taxlaw-2795	725	16	,	,	PUNCT
taxlaw-2795	725	17	however	however	ADV
taxlaw-2795	725	18	attenuated	attenuate	VERB
taxlaw-2795	725	19	,	,	PUNCT
taxlaw-2795	725	20	between	between	ADP
taxlaw-2795	725	21	those	those	PRON
taxlaw-2795	725	22	who	who	PRON
taxlaw-2795	725	23	promulgate	promulgate	VERB
taxlaw-2795	725	24	the	the	DET
taxlaw-2795	725	25	new	new	ADJ
taxlaw-2795	725	26	rule	rule	NOUN
taxlaw-2795	725	27	and	and	CCONJ
taxlaw-2795	725	28	those	those	PRON
taxlaw-2795	725	29	who	who	PRON
taxlaw-2795	725	30	are	be	AUX
taxlaw-2795	725	31	subject	subject	ADJ
taxlaw-2795	725	32	to	to	ADP
taxlaw-2795	725	33	it	it	PRON
taxlaw-2795	725	34	.	.	PUNCT
taxlaw-2795	726	1	to	to	ADP
taxlaw-2795	726	2	the	the	DET
taxlaw-2795	726	3	extent	extent	NOUN
taxlaw-2795	726	4	that	that	SCONJ
taxlaw-2795	726	5	the	the	DET
taxlaw-2795	726	6	presence	presence	NOUN
taxlaw-2795	726	7	or	or	CCONJ
taxlaw-2795	726	8	absence	absence	NOUN
taxlaw-2795	726	9	of	of	ADP
taxlaw-2795	726	10	transition	transition	NOUN
taxlaw-2795	726	11	relief	relief	NOUN
taxlaw-2795	726	12	bears	bear	NOUN
taxlaw-2795	726	13	on	on	ADP
taxlaw-2795	726	14	reasonable	reasonable	ADJ
taxlaw-2795	726	15	assumptions	assumption	NOUN
taxlaw-2795	726	16	about	about	ADP
taxlaw-2795	726	17	the	the	DET
taxlaw-2795	726	18	government	government	NOUN
taxlaw-2795	726	19	actor	actor	NOUN
taxlaw-2795	726	20	’s	’s	PART
taxlaw-2795	726	21	conformity	conformity	NOUN
taxlaw-2795	726	22	with	with	ADP
taxlaw-2795	726	23	that	that	DET
taxlaw-2795	726	24	agreement	agreement	NOUN
taxlaw-2795	726	25	,	,	PUNCT
taxlaw-2795	726	26	reliance	reliance	NOUN
taxlaw-2795	726	27	may	may	AUX
taxlaw-2795	726	28	or	or	CCONJ
taxlaw-2795	726	29	may	may	AUX
taxlaw-2795	726	30	not	not	PART
taxlaw-2795	726	31	be	be	AUX
taxlaw-2795	726	32	appropriate	appropriate	ADJ
taxlaw-2795	726	33	.	.	PUNCT
taxlaw-2795	727	1	underlying	underlie	VERB
taxlaw-2795	727	2	this	this	DET
taxlaw-2795	727	3	view	view	NOUN
taxlaw-2795	727	4	is	be	AUX
taxlaw-2795	727	5	the	the	DET
taxlaw-2795	727	6	assumption	assumption	NOUN
taxlaw-2795	727	7	that	that	SCONJ
taxlaw-2795	727	8	some	some	DET
taxlaw-2795	727	9	positive	positive	ADJ
taxlaw-2795	727	10	case	case	NOUN
taxlaw-2795	727	11	for	for	ADP
taxlaw-2795	727	12	reliance	reliance	NOUN
taxlaw-2795	727	13	exists	exist	VERB
taxlaw-2795	727	14	,	,	PUNCT
taxlaw-2795	727	15	for	for	SCONJ
taxlaw-2795	727	16	the	the	DET
taxlaw-2795	727	17	circularity	circularity	NOUN
taxlaw-2795	727	18	critique	critique	NOUN
taxlaw-2795	727	19	of	of	ADP
taxlaw-2795	727	20	reliance	reliance	NOUN
taxlaw-2795	727	21	demonstrates	demonstrate	VERB
taxlaw-2795	727	22	that	that	SCONJ
taxlaw-2795	727	23	the	the	DET
taxlaw-2795	727	24	fact	fact	NOUN
taxlaw-2795	727	25	of	of	ADP
taxlaw-2795	727	26	reliance	reliance	NOUN
taxlaw-2795	727	27	can	can	AUX
taxlaw-2795	727	28	not	not	PART
taxlaw-2795	727	29	,	,	PUNCT
taxlaw-2795	727	30	by	by	ADP
taxlaw-2795	727	31	itself	itself	PRON
taxlaw-2795	727	32	,	,	PUNCT
taxlaw-2795	727	33	establish	establish	VERB
taxlaw-2795	727	34	the	the	DET
taxlaw-2795	727	35	reasonableness	reasonableness	NOUN
taxlaw-2795	727	36	of	of	ADP
taxlaw-2795	727	37	reliance	reliance	NOUN
taxlaw-2795	727	38	.	.	PUNCT
taxlaw-2795	728	1	at	at	ADP
taxlaw-2795	728	2	its	its	PRON
taxlaw-2795	728	3	core	core	NOUN
taxlaw-2795	728	4	,	,	PUNCT
taxlaw-2795	728	5	this	this	DET
taxlaw-2795	728	6	positive	positive	ADJ
taxlaw-2795	728	7	case	case	NOUN
taxlaw-2795	728	8	is	be	AUX
taxlaw-2795	728	9	the	the	DET
taxlaw-2795	728	10	same	same	ADJ
taxlaw-2795	728	11	in	in	ADP
taxlaw-2795	728	12	the	the	DET
taxlaw-2795	728	13	transitions	transition	NOUN
taxlaw-2795	728	14	setting	set	VERB
taxlaw-2795	728	15	as	as	ADP
taxlaw-2795	728	16	in	in	ADP
taxlaw-2795	728	17	others	other	NOUN
taxlaw-2795	728	18	.	.	PUNCT
taxlaw-2795	729	1	it	it	PRON
taxlaw-2795	729	2	is	be	AUX
taxlaw-2795	729	3	simply	simply	ADV
taxlaw-2795	729	4	that	that	SCONJ
taxlaw-2795	729	5	if	if	SCONJ
taxlaw-2795	729	6	an	an	DET
taxlaw-2795	729	7	announced	announce	VERB
taxlaw-2795	729	8	legal	legal	ADJ
taxlaw-2795	729	9	rule	rule	NOUN
taxlaw-2795	729	10	is	be	AUX
taxlaw-2795	729	11	to	to	PART
taxlaw-2795	729	12	have	have	VERB
taxlaw-2795	729	13	an	an	DET
taxlaw-2795	729	14	effect	effect	NOUN
taxlaw-2795	729	15	on	on	ADP
taxlaw-2795	729	16	the	the	DET
taxlaw-2795	729	17	conduct	conduct	NOUN
taxlaw-2795	729	18	of	of	ADP
taxlaw-2795	729	19	parties	party	NOUN
taxlaw-2795	729	20	to	to	PART
taxlaw-2795	729	21	whom	whom	PRON
taxlaw-2795	729	22	it	it	PRON
taxlaw-2795	729	23	purports	purport	VERB
taxlaw-2795	729	24	to	to	PART
taxlaw-2795	729	25	apply	apply	VERB
taxlaw-2795	729	26	,	,	PUNCT
taxlaw-2795	729	27	they	they	PRON
taxlaw-2795	729	28	must	must	AUX
taxlaw-2795	729	29	have	have	VERB
taxlaw-2795	729	30	some	some	DET
taxlaw-2795	729	31	basis	basis	NOUN
taxlaw-2795	729	32	to	to	PART
taxlaw-2795	729	33	believe	believe	VERB
taxlaw-2795	729	34	in	in	ADP
taxlaw-2795	729	35	a	a	DET
taxlaw-2795	729	36	correspondence	correspondence	NOUN
taxlaw-2795	729	37	between	between	ADP
taxlaw-2795	729	38	that	that	DET
taxlaw-2795	729	39	statement	statement	NOUN
taxlaw-2795	729	40	of	of	ADP
taxlaw-2795	729	41	the	the	DET
taxlaw-2795	729	42	rule	rule	NOUN
taxlaw-2795	729	43	and	and	CCONJ
taxlaw-2795	729	44	the	the	DET
taxlaw-2795	729	45	rule	rule	NOUN
taxlaw-2795	729	46	that	that	PRON
taxlaw-2795	729	47	turns	turn	VERB
taxlaw-2795	729	48	out	out	ADP
taxlaw-2795	729	49	to	to	PART
taxlaw-2795	729	50	apply	apply	VERB
taxlaw-2795	729	51	in	in	ADP
taxlaw-2795	729	52	fact.127	fact.127	NOUN
taxlaw-2795	729	53	in	in	ADP
taxlaw-2795	729	54	other	other	ADJ
taxlaw-2795	729	55	words	word	NOUN
taxlaw-2795	729	56	,	,	PUNCT
taxlaw-2795	729	57	they	they	PRON
taxlaw-2795	729	58	must	must	AUX
taxlaw-2795	729	59	believe	believe	VERB
taxlaw-2795	729	60	it	it	PRON
taxlaw-2795	729	61	is	be	AUX
taxlaw-2795	729	62	the	the	DET
taxlaw-2795	729	63	actual	actual	ADJ
taxlaw-2795	729	64	rule	rule	NOUN
taxlaw-2795	729	65	.	.	PUNCT
taxlaw-2795	730	1	if	if	SCONJ
taxlaw-2795	730	2	the	the	DET
taxlaw-2795	730	3	expectation	expectation	NOUN
taxlaw-2795	730	4	of	of	ADP
taxlaw-2795	730	5	correspondence	correspondence	NOUN
taxlaw-2795	730	6	is	be	AUX
taxlaw-2795	730	7	lacking	lack	VERB
taxlaw-2795	730	8	,	,	PUNCT
taxlaw-2795	730	9	the	the	DET
taxlaw-2795	730	10	statement	statement	NOUN
taxlaw-2795	730	11	of	of	ADP
taxlaw-2795	730	12	the	the	DET
taxlaw-2795	730	13	rule	rule	NOUN
taxlaw-2795	730	14	would	would	AUX
taxlaw-2795	730	15	be	be	AUX
taxlaw-2795	730	16	pointless	pointless	ADJ
taxlaw-2795	730	17	.	.	PUNCT
taxlaw-2795	731	1	this	this	DET
taxlaw-2795	731	2	expectation	expectation	NOUN
taxlaw-2795	731	3	is	be	AUX
taxlaw-2795	731	4	a	a	DET
taxlaw-2795	731	5	feature	feature	NOUN
taxlaw-2795	731	6	of	of	ADP
taxlaw-2795	731	7	language	language	NOUN
taxlaw-2795	731	8	and	and	CCONJ
taxlaw-2795	731	9	represents	represent	VERB
taxlaw-2795	731	10	a	a	DET
taxlaw-2795	731	11	second	second	ADJ
taxlaw-2795	731	12	difference	difference	NOUN
taxlaw-2795	731	13	between	between	ADP
taxlaw-2795	731	14	natural	natural	ADJ
taxlaw-2795	731	15	or	or	CCONJ
taxlaw-2795	731	16	marketbased	marketbase	VERB
taxlaw-2795	731	17	change	change	NOUN
taxlaw-2795	731	18	and	and	CCONJ
taxlaw-2795	731	19	legal	legal	ADJ
taxlaw-2795	731	20	change	change	NOUN
taxlaw-2795	731	21	.	.	PUNCT
taxlaw-2795	732	1	whereas	whereas	SCONJ
taxlaw-2795	732	2	the	the	DET
taxlaw-2795	732	3	fact	fact	NOUN
taxlaw-2795	732	4	of	of	ADP
taxlaw-2795	732	5	natural	natural	ADJ
taxlaw-2795	732	6	change	change	NOUN
taxlaw-2795	732	7	simply	simply	ADV
taxlaw-2795	732	8	presents	present	VERB
taxlaw-2795	732	9	itself	itself	PRON
taxlaw-2795	732	10	to	to	ADP
taxlaw-2795	732	11	investors	investor	NOUN
taxlaw-2795	732	12	who	who	PRON
taxlaw-2795	732	13	must	must	AUX
taxlaw-2795	732	14	deal	deal	VERB
taxlaw-2795	732	15	with	with	ADP
taxlaw-2795	732	16	it	it	PRON
taxlaw-2795	732	17	,	,	PUNCT
taxlaw-2795	732	18	the	the	DET
taxlaw-2795	732	19	“	"	PUNCT
taxlaw-2795	732	20	fact	fact	NOUN
taxlaw-2795	732	21	”	"	PUNCT
taxlaw-2795	732	22	of	of	ADP
taxlaw-2795	732	23	legal	legal	ADJ
taxlaw-2795	732	24	change	change	NOUN
taxlaw-2795	732	25	depends	depend	VERB
taxlaw-2795	732	26	for	for	ADP
taxlaw-2795	732	27	its	its	PRON
taxlaw-2795	732	28	facticity	facticity	NOUN
taxlaw-2795	732	29	upon	upon	SCONJ
taxlaw-2795	732	30	the	the	DET
taxlaw-2795	732	31	acceptance	acceptance	NOUN
taxlaw-2795	732	32	of	of	ADP
taxlaw-2795	732	33	those	those	PRON
taxlaw-2795	732	34	to	to	PART
taxlaw-2795	732	35	whom	whom	PRON
taxlaw-2795	732	36	the	the	DET
taxlaw-2795	732	37	statement	statement	NOUN
taxlaw-2795	732	38	of	of	ADP
taxlaw-2795	732	39	the	the	DET
taxlaw-2795	732	40	legal	legal	ADJ
taxlaw-2795	732	41	rule	rule	NOUN
taxlaw-2795	732	42	applies	apply	VERB
taxlaw-2795	732	43	.	.	PUNCT
taxlaw-2795	733	1	a	a	DET
taxlaw-2795	733	2	statement	statement	NOUN
taxlaw-2795	733	3	of	of	ADP
taxlaw-2795	733	4	the	the	DET
taxlaw-2795	733	5	rule	rule	NOUN
taxlaw-2795	733	6	must	must	AUX
taxlaw-2795	733	7	have	have	VERB
taxlaw-2795	733	8	some	some	DET
taxlaw-2795	733	9	basis	basis	NOUN
taxlaw-2795	733	10	to	to	PART
taxlaw-2795	733	11	be	be	AUX
taxlaw-2795	733	12	trusted	trust	VERB
taxlaw-2795	733	13	if	if	SCONJ
taxlaw-2795	733	14	it	it	PRON
taxlaw-2795	733	15	is	be	AUX
taxlaw-2795	733	16	to	to	PART
taxlaw-2795	733	17	be	be	AUX
taxlaw-2795	733	18	accepted	accept	VERB
taxlaw-2795	733	19	as	as	ADP
taxlaw-2795	733	20	the	the	DET
taxlaw-2795	733	21	actual	actual	ADJ
taxlaw-2795	733	22	rule	rule	NOUN
taxlaw-2795	733	23	.	.	PUNCT
taxlaw-2795	734	1	that	that	PRON
taxlaw-2795	734	2	,	,	PUNCT
taxlaw-2795	734	3	of	of	ADP
taxlaw-2795	734	4	course	course	NOUN
taxlaw-2795	734	5	,	,	PUNCT
taxlaw-2795	734	6	does	do	AUX
taxlaw-2795	734	7	not	not	PART
taxlaw-2795	734	8	mean	mean	VERB
taxlaw-2795	734	9	the	the	DET
taxlaw-2795	734	10	statement	statement	NOUN
taxlaw-2795	734	11	is	be	AUX
taxlaw-2795	734	12	to	to	PART
taxlaw-2795	734	13	be	be	AUX
taxlaw-2795	734	14	taken	take	VERB
taxlaw-2795	734	15	as	as	ADP
taxlaw-2795	734	16	true	true	ADJ
taxlaw-2795	734	17	no	no	ADV
taxlaw-2795	734	18	matter	matter	ADV
taxlaw-2795	734	19	what	what	PRON
taxlaw-2795	734	20	.	.	PUNCT
taxlaw-2795	735	1	there	there	PRON
taxlaw-2795	735	2	may	may	AUX
taxlaw-2795	735	3	be	be	AUX
taxlaw-2795	735	4	explicit	explicit	ADJ
taxlaw-2795	735	5	or	or	CCONJ
taxlaw-2795	735	6	implicit	implicit	ADJ
taxlaw-2795	735	7	caveats	caveat	NOUN
taxlaw-2795	735	8	on	on	ADP
taxlaw-2795	735	9	the	the	DET
taxlaw-2795	735	10	circumstances	circumstance	NOUN
taxlaw-2795	735	11	in	in	ADP
taxlaw-2795	735	12	which	which	PRON
taxlaw-2795	735	13	it	it	PRON
taxlaw-2795	735	14	will	will	AUX
taxlaw-2795	735	15	continue	continue	VERB
taxlaw-2795	735	16	to	to	PART
taxlaw-2795	735	17	be	be	AUX
taxlaw-2795	735	18	the	the	DET
taxlaw-2795	735	19	rule	rule	NOUN
taxlaw-2795	735	20	,	,	PUNCT
taxlaw-2795	735	21	but	but	CCONJ
taxlaw-2795	735	22	if	if	SCONJ
taxlaw-2795	735	23	there	there	PRON
taxlaw-2795	735	24	are	be	VERB
taxlaw-2795	735	25	no	no	DET
taxlaw-2795	735	26	norms	norm	NOUN
taxlaw-2795	735	27	whatever	whatever	PRON
taxlaw-2795	735	28	that	that	PRON
taxlaw-2795	735	29	limit	limit	VERB
taxlaw-2795	735	30	the	the	DET
taxlaw-2795	735	31	authority	authority	NOUN
taxlaw-2795	735	32	of	of	ADP
taxlaw-2795	735	33	the	the	DET
taxlaw-2795	735	34	lawmaker	lawmaker	NOUN
taxlaw-2795	735	35	to	to	PART
taxlaw-2795	735	36	withdraw	withdraw	VERB
taxlaw-2795	735	37	or	or	CCONJ
taxlaw-2795	735	38	change	change	VERB
taxlaw-2795	735	39	the	the	DET
taxlaw-2795	735	40	rule	rule	NOUN
taxlaw-2795	735	41	,	,	PUNCT
taxlaw-2795	735	42	then	then	ADV
taxlaw-2795	735	43	there	there	PRON
taxlaw-2795	735	44	is	be	VERB
taxlaw-2795	735	45	no	no	DET
taxlaw-2795	735	46	basis	basis	NOUN
taxlaw-2795	735	47	to	to	PART
taxlaw-2795	735	48	consider	consider	VERB
taxlaw-2795	735	49	the	the	DET
taxlaw-2795	735	50	statement	statement	NOUN
taxlaw-2795	735	51	of	of	ADP
taxlaw-2795	735	52	the	the	DET
taxlaw-2795	735	53	rule	rule	NOUN
taxlaw-2795	735	54	to	to	PART
taxlaw-2795	735	55	be	be	AUX
taxlaw-2795	735	56	true	true	ADJ
taxlaw-2795	735	57	in	in	ADP
taxlaw-2795	735	58	the	the	DET
taxlaw-2795	735	59	first	first	ADJ
taxlaw-2795	735	60	place.128	place.128	NOUN
taxlaw-2795	735	61	these	these	DET
taxlaw-2795	735	62	observations	observation	NOUN
taxlaw-2795	735	63	indicate	indicate	VERB
taxlaw-2795	735	64	that	that	SCONJ
taxlaw-2795	735	65	the	the	DET
taxlaw-2795	735	66	question	question	NOUN
taxlaw-2795	735	67	is	be	AUX
taxlaw-2795	735	68	how	how	SCONJ
taxlaw-2795	735	69	the	the	DET
taxlaw-2795	735	70	fact	fact	NOUN
taxlaw-2795	735	71	that	that	SCONJ
taxlaw-2795	735	72	a	a	DET
taxlaw-2795	735	73	legal	legal	ADJ
taxlaw-2795	735	74	change	change	NOUN
taxlaw-2795	735	75	concerns	concern	NOUN
taxlaw-2795	735	76	prospectively	prospectively	ADV
taxlaw-2795	735	77	rather	rather	ADV
taxlaw-2795	735	78	than	than	ADP
taxlaw-2795	735	79	retroactively	retroactively	ADV
taxlaw-2795	735	80	effective	effective	ADJ
taxlaw-2795	735	81	rules	rule	NOUN
taxlaw-2795	735	82	alters	alter	VERB
taxlaw-2795	735	83	the	the	DET
taxlaw-2795	735	84	case	case	NOUN
taxlaw-2795	735	85	against	against	ADP
taxlaw-2795	735	86	protection	protection	NOUN
taxlaw-2795	735	87	of	of	ADP
taxlaw-2795	735	88	reliance	reliance	NOUN
taxlaw-2795	735	89	interests	interest	NOUN
taxlaw-2795	735	90	.	.	PUNCT
taxlaw-2795	736	1	what	what	PRON
taxlaw-2795	736	2	is	be	AUX
taxlaw-2795	736	3	it	it	PRON
taxlaw-2795	736	4	about	about	ADP
taxlaw-2795	736	5	the	the	DET
taxlaw-2795	736	6	fact	fact	NOUN
taxlaw-2795	736	7	that	that	SCONJ
taxlaw-2795	736	8	a	a	DET
taxlaw-2795	736	9	new	new	ADJ
taxlaw-2795	736	10	rule	rule	NOUN
taxlaw-2795	736	11	is	be	AUX
taxlaw-2795	736	12	made	make	VERB
taxlaw-2795	736	13	to	to	PART
taxlaw-2795	736	14	operate	operate	VERB
taxlaw-2795	736	15	solely	solely	ADV
taxlaw-2795	736	16	with	with	ADP
taxlaw-2795	736	17	nominally	nominally	ADV
taxlaw-2795	736	18	prospective	prospective	ADJ
taxlaw-2795	736	19	127	127	NUM
taxlaw-2795	736	20	.	.	PUNCT
taxlaw-2795	737	1	the	the	DET
taxlaw-2795	737	2	reliance	reliance	NOUN
taxlaw-2795	737	3	argument	argument	NOUN
taxlaw-2795	737	4	is	be	AUX
taxlaw-2795	737	5	sometimes	sometimes	ADV
taxlaw-2795	737	6	framed	frame	VERB
taxlaw-2795	737	7	as	as	ADP
taxlaw-2795	737	8	resulting	result	VERB
taxlaw-2795	737	9	from	from	ADP
taxlaw-2795	737	10	a	a	DET
taxlaw-2795	737	11	notion	notion	NOUN
taxlaw-2795	737	12	of	of	ADP
taxlaw-2795	737	13	quasicontract	quasicontract	NOUN
taxlaw-2795	737	14	between	between	ADP
taxlaw-2795	737	15	the	the	DET
taxlaw-2795	737	16	government	government	NOUN
taxlaw-2795	737	17	and	and	CCONJ
taxlaw-2795	737	18	private	private	ADJ
taxlaw-2795	737	19	actors	actor	NOUN
taxlaw-2795	737	20	.	.	PUNCT
taxlaw-2795	738	1	it	it	PRON
taxlaw-2795	738	2	is	be	AUX
taxlaw-2795	738	3	better	well	ADV
taxlaw-2795	738	4	framed	frame	VERB
taxlaw-2795	738	5	as	as	ADP
taxlaw-2795	738	6	resulting	result	VERB
taxlaw-2795	738	7	from	from	ADP
taxlaw-2795	738	8	a	a	DET
taxlaw-2795	738	9	quasi	quasi	NOUN
taxlaw-2795	738	10	-	-	NOUN
taxlaw-2795	738	11	promise	promise	ADJ
taxlaw-2795	738	12	,	,	PUNCT
taxlaw-2795	738	13	both	both	PRON
taxlaw-2795	738	14	because	because	SCONJ
taxlaw-2795	738	15	reliance	reliance	NOUN
taxlaw-2795	738	16	damages	damage	NOUN
taxlaw-2795	738	17	can	can	AUX
taxlaw-2795	738	18	arise	arise	VERB
taxlaw-2795	738	19	out	out	ADP
taxlaw-2795	738	20	of	of	ADP
taxlaw-2795	738	21	promissory	promissory	ADJ
taxlaw-2795	738	22	obligations	obligation	NOUN
taxlaw-2795	738	23	and	and	CCONJ
taxlaw-2795	738	24	because	because	SCONJ
taxlaw-2795	738	25	there	there	PRON
taxlaw-2795	738	26	is	be	VERB
taxlaw-2795	738	27	no	no	DET
taxlaw-2795	738	28	analog	analog	NOUN
taxlaw-2795	738	29	to	to	ADP
taxlaw-2795	738	30	consideration	consideration	NOUN
taxlaw-2795	738	31	in	in	ADP
taxlaw-2795	738	32	contract	contract	NOUN
taxlaw-2795	738	33	that	that	PRON
taxlaw-2795	738	34	runs	run	VERB
taxlaw-2795	738	35	from	from	ADP
taxlaw-2795	738	36	those	those	DET
taxlaw-2795	738	37	subject	subject	NOUN
taxlaw-2795	738	38	to	to	ADP
taxlaw-2795	738	39	legal	legal	ADJ
taxlaw-2795	738	40	rules	rule	NOUN
taxlaw-2795	738	41	to	to	ADP
taxlaw-2795	738	42	those	those	PRON
taxlaw-2795	738	43	who	who	PRON
taxlaw-2795	738	44	promulgate	promulgate	VERB
taxlaw-2795	738	45	them	they	PRON
taxlaw-2795	738	46	.	.	PUNCT
taxlaw-2795	739	1	128	128	NUM
taxlaw-2795	739	2	.	.	PUNCT
taxlaw-2795	740	1	indeed	indeed	ADV
taxlaw-2795	740	2	one	one	PRON
taxlaw-2795	740	3	could	could	AUX
taxlaw-2795	740	4	reasonably	reasonably	ADV
taxlaw-2795	740	5	characterize	characterize	VERB
taxlaw-2795	740	6	the	the	DET
taxlaw-2795	740	7	central	central	ADJ
taxlaw-2795	740	8	task	task	NOUN
taxlaw-2795	740	9	of	of	ADP
taxlaw-2795	740	10	modern	modern	ADJ
taxlaw-2795	740	11	political	political	ADJ
taxlaw-2795	740	12	theory	theory	NOUN
taxlaw-2795	740	13	beginning	begin	VERB
taxlaw-2795	740	14	with	with	ADP
taxlaw-2795	740	15	hobbes	hobbe	NOUN
taxlaw-2795	740	16	as	as	ADP
taxlaw-2795	740	17	finding	find	VERB
taxlaw-2795	740	18	a	a	DET
taxlaw-2795	740	19	way	way	NOUN
taxlaw-2795	740	20	to	to	PART
taxlaw-2795	740	21	ensure	ensure	VERB
taxlaw-2795	740	22	that	that	PRON
taxlaw-2795	740	23	and	and	CCONJ
taxlaw-2795	740	24	which	which	DET
taxlaw-2795	740	25	statements	statement	NOUN
taxlaw-2795	740	26	of	of	ADP
taxlaw-2795	740	27	legal	legal	ADJ
taxlaw-2795	740	28	rules	rule	NOUN
taxlaw-2795	740	29	may	may	AUX
taxlaw-2795	740	30	be	be	AUX
taxlaw-2795	740	31	relied	rely	VERB
taxlaw-2795	740	32	upon	upon	SCONJ
taxlaw-2795	740	33	.	.	PUNCT
taxlaw-2795	741	1	see	see	VERB
taxlaw-2795	741	2	,	,	PUNCT
taxlaw-2795	741	3	e.g.	e.g.	ADV
taxlaw-2795	741	4	,	,	PUNCT
taxlaw-2795	741	5	thomas	thomas	PROPN
taxlaw-2795	741	6	hobbes	hobbes	PROPN
taxlaw-2795	741	7	,	,	PUNCT
taxlaw-2795	741	8	leviathan	leviathan	PROPN
taxlaw-2795	741	9	129	129	NUM
taxlaw-2795	741	10	(	(	PUNCT
taxlaw-2795	741	11	michael	michael	PROPN
taxlaw-2795	741	12	oakeshott	oakeshott	PROPN
taxlaw-2795	741	13	ed	ed	PROPN
taxlaw-2795	741	14	.	.	PROPN
taxlaw-2795	741	15	,	,	PUNCT
taxlaw-2795	741	16	1962	1962	NUM
taxlaw-2795	741	17	)	)	PUNCT
taxlaw-2795	741	18	(	(	PUNCT
taxlaw-2795	741	19	arguing	argue	VERB
taxlaw-2795	741	20	that	that	SCONJ
taxlaw-2795	741	21	security	security	NOUN
taxlaw-2795	741	22	is	be	AUX
taxlaw-2795	741	23	possible	possible	ADJ
taxlaw-2795	741	24	only	only	ADV
taxlaw-2795	741	25	in	in	ADP
taxlaw-2795	741	26	civil	civil	ADJ
taxlaw-2795	741	27	society	society	NOUN
taxlaw-2795	741	28	in	in	ADP
taxlaw-2795	741	29	which	which	PRON
taxlaw-2795	741	30	a	a	DET
taxlaw-2795	741	31	single	single	ADJ
taxlaw-2795	741	32	legislator	legislator	NOUN
taxlaw-2795	741	33	has	have	VERB
taxlaw-2795	741	34	the	the	DET
taxlaw-2795	741	35	power	power	NOUN
taxlaw-2795	741	36	to	to	PART
taxlaw-2795	741	37	announce	announce	VERB
taxlaw-2795	741	38	and	and	CCONJ
taxlaw-2795	741	39	enforce	enforce	VERB
taxlaw-2795	741	40	the	the	DET
taxlaw-2795	741	41	law	law	NOUN
taxlaw-2795	741	42	)	)	PUNCT
taxlaw-2795	741	43	;	;	PUNCT
taxlaw-2795	742	1	immanuel	immanuel	PROPN
taxlaw-2795	742	2	kant	kant	PROPN
taxlaw-2795	742	3	,	,	PUNCT
taxlaw-2795	742	4	perpetual	perpetual	ADJ
taxlaw-2795	742	5	peace	peace	NOUN
taxlaw-2795	742	6	and	and	CCONJ
taxlaw-2795	742	7	other	other	ADJ
taxlaw-2795	742	8	essays	essay	NOUN
taxlaw-2795	742	9	79	79	NUM
taxlaw-2795	742	10	(	(	PUNCT
taxlaw-2795	742	11	humphrey	humphrey	PROPN
taxlaw-2795	742	12	trans.1983	trans.1983	PROPN
taxlaw-2795	742	13	)	)	PUNCT
taxlaw-2795	742	14	(	(	PUNCT
taxlaw-2795	742	15	arguing	argue	VERB
taxlaw-2795	742	16	that	that	SCONJ
taxlaw-2795	742	17	the	the	DET
taxlaw-2795	742	18	concept	concept	NOUN
taxlaw-2795	742	19	of	of	ADP
taxlaw-2795	742	20	right	right	ADJ
taxlaw-2795	742	21	requires	require	VERB
taxlaw-2795	742	22	a	a	DET
taxlaw-2795	742	23	sole	sole	ADJ
taxlaw-2795	742	24	legislator	legislator	NOUN
taxlaw-2795	742	25	possessing	possess	VERB
taxlaw-2795	742	26	unlimited	unlimited	ADJ
taxlaw-2795	742	27	power	power	NOUN
taxlaw-2795	742	28	to	to	PART
taxlaw-2795	742	29	impose	impose	VERB
taxlaw-2795	742	30	coercive	coercive	ADJ
taxlaw-2795	742	31	law	law	NOUN
taxlaw-2795	742	32	as	as	ADV
taxlaw-2795	742	33	long	long	ADV
taxlaw-2795	742	34	as	as	SCONJ
taxlaw-2795	742	35	it	it	PRON
taxlaw-2795	742	36	is	be	AUX
taxlaw-2795	742	37	not	not	PART
taxlaw-2795	742	38	selfcontradictory	selfcontradictory	NOUN
taxlaw-2795	742	39	as	as	ADP
taxlaw-2795	742	40	law	law	NOUN
taxlaw-2795	742	41	)	)	PUNCT
taxlaw-2795	742	42	.	.	PUNCT
taxlaw-2795	743	1	2010	2010	NUM
taxlaw-2795	743	2	]	]	X
taxlaw-2795	743	3	legal	legal	ADJ
taxlaw-2795	743	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	743	5	's	's	PART
taxlaw-2795	743	6	163	163	NUM
taxlaw-2795	743	7	effect	effect	NOUN
taxlaw-2795	743	8	,	,	PUNCT
taxlaw-2795	743	9	rather	rather	ADV
taxlaw-2795	743	10	than	than	ADP
taxlaw-2795	743	11	with	with	ADP
taxlaw-2795	743	12	expressly	expressly	ADV
taxlaw-2795	743	13	retroactive	retroactive	ADJ
taxlaw-2795	743	14	effect	effect	NOUN
taxlaw-2795	743	15	as	as	ADV
taxlaw-2795	743	16	well	well	ADV
taxlaw-2795	743	17	,	,	PUNCT
taxlaw-2795	743	18	that	that	PRON
taxlaw-2795	743	19	justifies	justify	VERB
taxlaw-2795	743	20	less	less	ADJ
taxlaw-2795	743	21	solicitude	solicitude	NOUN
taxlaw-2795	743	22	for	for	ADP
taxlaw-2795	743	23	expectations	expectation	NOUN
taxlaw-2795	743	24	regarding	regard	VERB
taxlaw-2795	743	25	the	the	DET
taxlaw-2795	743	26	fixity	fixity	NOUN
taxlaw-2795	743	27	of	of	ADP
taxlaw-2795	743	28	legal	legal	ADJ
taxlaw-2795	743	29	rules	rule	NOUN
taxlaw-2795	743	30	?	?	PUNCT
taxlaw-2795	744	1	why	why	SCONJ
taxlaw-2795	744	2	,	,	PUNCT
taxlaw-2795	744	3	in	in	ADP
taxlaw-2795	744	4	short	short	ADJ
taxlaw-2795	744	5	,	,	PUNCT
taxlaw-2795	744	6	is	be	AUX
taxlaw-2795	744	7	changing	change	VERB
taxlaw-2795	744	8	the	the	DET
taxlaw-2795	744	9	future	future	NOUN
taxlaw-2795	744	10	different	different	ADJ
taxlaw-2795	744	11	from	from	ADP
taxlaw-2795	744	12	changing	change	VERB
taxlaw-2795	744	13	the	the	DET
taxlaw-2795	744	14	past	past	NOUN
taxlaw-2795	744	15	?	?	PUNCT
taxlaw-2795	745	1	the	the	DET
taxlaw-2795	745	2	following	follow	VERB
taxlaw-2795	745	3	sections	section	NOUN
taxlaw-2795	745	4	address	address	VERB
taxlaw-2795	745	5	these	these	DET
taxlaw-2795	745	6	questions	question	NOUN
taxlaw-2795	745	7	by	by	ADP
taxlaw-2795	745	8	focusing	focus	VERB
taxlaw-2795	745	9	on	on	ADP
taxlaw-2795	745	10	the	the	DET
taxlaw-2795	745	11	possible	possible	ADJ
taxlaw-2795	745	12	causes	cause	NOUN
taxlaw-2795	745	13	of	of	ADP
taxlaw-2795	745	14	legal	legal	ADJ
taxlaw-2795	745	15	change	change	NOUN
taxlaw-2795	745	16	.	.	PUNCT
taxlaw-2795	746	1	notably	notably	ADV
taxlaw-2795	746	2	,	,	PUNCT
taxlaw-2795	746	3	one	one	NUM
taxlaw-2795	746	4	of	of	ADP
taxlaw-2795	746	5	these	these	DET
taxlaw-2795	746	6	sources	source	NOUN
taxlaw-2795	746	7	—	—	PUNCT
taxlaw-2795	746	8	a	a	DET
taxlaw-2795	746	9	change	change	NOUN
taxlaw-2795	746	10	in	in	ADP
taxlaw-2795	746	11	circumstances	circumstance	NOUN
taxlaw-2795	746	12	—	—	PUNCT
taxlaw-2795	746	13	can	can	AUX
taxlaw-2795	746	14	occur	occur	AUX
taxlaw-2795	746	15	solely	solely	ADV
taxlaw-2795	746	16	going	go	VERB
taxlaw-2795	746	17	forward	forward	ADV
taxlaw-2795	746	18	,	,	PUNCT
taxlaw-2795	746	19	whereas	whereas	SCONJ
taxlaw-2795	746	20	the	the	DET
taxlaw-2795	746	21	other	other	ADJ
taxlaw-2795	746	22	,	,	PUNCT
taxlaw-2795	746	23	a	a	DET
taxlaw-2795	746	24	change	change	NOUN
taxlaw-2795	746	25	in	in	ADP
taxlaw-2795	746	26	judgment	judgment	NOUN
taxlaw-2795	746	27	about	about	ADP
taxlaw-2795	746	28	the	the	DET
taxlaw-2795	746	29	advisability	advisability	NOUN
taxlaw-2795	746	30	of	of	ADP
taxlaw-2795	746	31	a	a	DET
taxlaw-2795	746	32	rule	rule	NOUN
taxlaw-2795	746	33	can	can	AUX
taxlaw-2795	746	34	occur	occur	VERB
taxlaw-2795	746	35	both	both	PRON
taxlaw-2795	746	36	going	go	VERB
taxlaw-2795	746	37	forward	forward	ADV
taxlaw-2795	746	38	and	and	CCONJ
taxlaw-2795	746	39	going	go	VERB
taxlaw-2795	746	40	back	back	ADV
taxlaw-2795	746	41	.	.	PUNCT
taxlaw-2795	747	1	in	in	ADP
taxlaw-2795	747	2	order	order	NOUN
taxlaw-2795	747	3	to	to	PART
taxlaw-2795	747	4	illustrate	illustrate	VERB
taxlaw-2795	747	5	the	the	DET
taxlaw-2795	747	6	basis	basis	NOUN
taxlaw-2795	747	7	for	for	ADP
taxlaw-2795	747	8	limited	limited	ADJ
taxlaw-2795	747	9	claims	claim	NOUN
taxlaw-2795	747	10	of	of	ADP
taxlaw-2795	747	11	reliance	reliance	NOUN
taxlaw-2795	747	12	,	,	PUNCT
taxlaw-2795	747	13	in	in	ADP
taxlaw-2795	747	14	the	the	DET
taxlaw-2795	747	15	following	follow	VERB
taxlaw-2795	747	16	subparts	subpart	NOUN
taxlaw-2795	747	17	i	i	PRON
taxlaw-2795	747	18	explore	explore	VERB
taxlaw-2795	747	19	its	its	PRON
taxlaw-2795	747	20	role	role	NOUN
taxlaw-2795	747	21	in	in	ADP
taxlaw-2795	747	22	two	two	NUM
taxlaw-2795	747	23	settings	setting	NOUN
taxlaw-2795	747	24	,	,	PUNCT
taxlaw-2795	747	25	with	with	ADP
taxlaw-2795	747	26	the	the	DET
taxlaw-2795	747	27	second	second	ADJ
taxlaw-2795	747	28	setting	setting	NOUN
taxlaw-2795	747	29	,	,	PUNCT
taxlaw-2795	747	30	in	in	ADP
taxlaw-2795	747	31	turn	turn	NOUN
taxlaw-2795	747	32	,	,	PUNCT
taxlaw-2795	747	33	having	have	VERB
taxlaw-2795	747	34	two	two	NUM
taxlaw-2795	747	35	variations	variation	NOUN
taxlaw-2795	747	36	of	of	ADP
taxlaw-2795	747	37	its	its	PRON
taxlaw-2795	747	38	own	own	ADJ
taxlaw-2795	747	39	.	.	PUNCT
taxlaw-2795	748	1	each	each	PRON
taxlaw-2795	748	2	of	of	ADP
taxlaw-2795	748	3	the	the	DET
taxlaw-2795	748	4	two	two	NUM
taxlaw-2795	748	5	broader	broad	ADJ
taxlaw-2795	748	6	settings	setting	NOUN
taxlaw-2795	748	7	involves	involve	VERB
taxlaw-2795	748	8	the	the	DET
taxlaw-2795	748	9	repeal	repeal	NOUN
taxlaw-2795	748	10	of	of	ADP
taxlaw-2795	748	11	the	the	DET
taxlaw-2795	748	12	municipal	municipal	ADJ
taxlaw-2795	748	13	bond	bond	NOUN
taxlaw-2795	748	14	interest	interest	NOUN
taxlaw-2795	748	15	exclusion	exclusion	NOUN
taxlaw-2795	748	16	.	.	PUNCT
taxlaw-2795	749	1	throughout	throughout	ADP
taxlaw-2795	749	2	,	,	PUNCT
taxlaw-2795	749	3	i	i	PRON
taxlaw-2795	749	4	assume	assume	VERB
taxlaw-2795	749	5	that	that	SCONJ
taxlaw-2795	749	6	congress	congress	PROPN
taxlaw-2795	749	7	initially	initially	ADV
taxlaw-2795	749	8	adopted	adopt	VERB
taxlaw-2795	749	9	the	the	DET
taxlaw-2795	749	10	exclusion	exclusion	NOUN
taxlaw-2795	749	11	because	because	SCONJ
taxlaw-2795	749	12	congress	congress	PROPN
taxlaw-2795	749	13	had	have	AUX
taxlaw-2795	749	14	concluded	conclude	VERB
taxlaw-2795	749	15	that	that	SCONJ
taxlaw-2795	749	16	state	state	NOUN
taxlaw-2795	749	17	activities	activity	NOUN
taxlaw-2795	749	18	should	should	AUX
taxlaw-2795	749	19	be	be	AUX
taxlaw-2795	749	20	subsidized	subsidize	VERB
taxlaw-2795	749	21	by	by	ADP
taxlaw-2795	749	22	the	the	DET
taxlaw-2795	749	23	federal	federal	ADJ
taxlaw-2795	749	24	government	government	NOUN
taxlaw-2795	749	25	on	on	ADP
taxlaw-2795	749	26	a	a	DET
taxlaw-2795	749	27	steady	steady	ADJ
taxlaw-2795	749	28	-	-	PUNCT
taxlaw-2795	749	29	state	state	NOUN
taxlaw-2795	749	30	basis	basis	NOUN
taxlaw-2795	749	31	and	and	CCONJ
taxlaw-2795	749	32	that	that	SCONJ
taxlaw-2795	749	33	the	the	DET
taxlaw-2795	749	34	exclusion	exclusion	NOUN
taxlaw-2795	749	35	was	be	AUX
taxlaw-2795	749	36	an	an	DET
taxlaw-2795	749	37	appropriate	appropriate	ADJ
taxlaw-2795	749	38	method	method	NOUN
taxlaw-2795	749	39	for	for	ADP
taxlaw-2795	749	40	doing	do	VERB
taxlaw-2795	749	41	so	so	ADV
taxlaw-2795	749	42	.	.	PUNCT
taxlaw-2795	750	1	the	the	DET
taxlaw-2795	750	2	question	question	NOUN
taxlaw-2795	750	3	is	be	AUX
taxlaw-2795	750	4	whether	whether	SCONJ
taxlaw-2795	750	5	transition	transition	NOUN
taxlaw-2795	750	6	relief	relief	NOUN
taxlaw-2795	750	7	should	should	AUX
taxlaw-2795	750	8	accompany	accompany	VERB
taxlaw-2795	750	9	a	a	DET
taxlaw-2795	750	10	repeal	repeal	NOUN
taxlaw-2795	750	11	of	of	ADP
taxlaw-2795	750	12	the	the	DET
taxlaw-2795	750	13	exclusion	exclusion	NOUN
taxlaw-2795	750	14	.	.	PUNCT
taxlaw-2795	751	1	1	1	X
taxlaw-2795	751	2	.	.	X
taxlaw-2795	751	3	first	first	ADJ
taxlaw-2795	751	4	case	case	NOUN
taxlaw-2795	751	5	:	:	PUNCT
taxlaw-2795	751	6	change	change	NOUN
taxlaw-2795	751	7	in	in	ADP
taxlaw-2795	751	8	material	material	ADJ
taxlaw-2795	751	9	circumstances	circumstance	NOUN
taxlaw-2795	751	10	under	under	ADP
taxlaw-2795	751	11	the	the	DET
taxlaw-2795	751	12	old	old	ADJ
taxlaw-2795	751	13	view	view	NOUN
taxlaw-2795	751	14	,	,	PUNCT
taxlaw-2795	751	15	it	it	PRON
taxlaw-2795	751	16	would	would	AUX
taxlaw-2795	751	17	seem	seem	VERB
taxlaw-2795	751	18	that	that	SCONJ
taxlaw-2795	751	19	whether	whether	SCONJ
taxlaw-2795	751	20	repeal	repeal	NOUN
taxlaw-2795	751	21	of	of	ADP
taxlaw-2795	751	22	an	an	DET
taxlaw-2795	751	23	incentive	incentive	NOUN
taxlaw-2795	751	24	provision	provision	NOUN
taxlaw-2795	751	25	such	such	ADJ
taxlaw-2795	751	26	as	as	ADP
taxlaw-2795	751	27	the	the	DET
taxlaw-2795	751	28	interest	interest	NOUN
taxlaw-2795	751	29	exclusion	exclusion	NOUN
taxlaw-2795	751	30	for	for	ADP
taxlaw-2795	751	31	municipal	municipal	ADJ
taxlaw-2795	751	32	bonds	bond	NOUN
taxlaw-2795	751	33	merits	merit	VERB
taxlaw-2795	751	34	some	some	DET
taxlaw-2795	751	35	sort	sort	NOUN
taxlaw-2795	751	36	of	of	ADP
taxlaw-2795	751	37	transition	transition	NOUN
taxlaw-2795	751	38	relief	relief	NOUN
taxlaw-2795	751	39	depends	depend	VERB
taxlaw-2795	751	40	upon	upon	SCONJ
taxlaw-2795	751	41	the	the	DET
taxlaw-2795	751	42	reasons	reason	NOUN
taxlaw-2795	751	43	for	for	ADP
taxlaw-2795	751	44	the	the	DET
taxlaw-2795	751	45	repeal	repeal	NOUN
taxlaw-2795	751	46	.	.	PUNCT
taxlaw-2795	752	1	suppose	suppose	VERB
taxlaw-2795	752	2	in	in	ADP
taxlaw-2795	752	3	the	the	DET
taxlaw-2795	752	4	first	first	ADJ
taxlaw-2795	752	5	case	case	NOUN
taxlaw-2795	752	6	that	that	SCONJ
taxlaw-2795	752	7	congress	congress	PROPN
taxlaw-2795	752	8	repeals	repeal	VERB
taxlaw-2795	752	9	the	the	DET
taxlaw-2795	752	10	exclusion	exclusion	NOUN
taxlaw-2795	752	11	in	in	ADP
taxlaw-2795	752	12	response	response	NOUN
taxlaw-2795	752	13	to	to	ADP
taxlaw-2795	752	14	an	an	DET
taxlaw-2795	752	15	unforeseen	unforeseen	ADJ
taxlaw-2795	752	16	change	change	NOUN
taxlaw-2795	752	17	of	of	ADP
taxlaw-2795	752	18	material	material	ADJ
taxlaw-2795	752	19	circumstances	circumstance	NOUN
taxlaw-2795	752	20	,	,	PUNCT
taxlaw-2795	752	21	such	such	ADJ
taxlaw-2795	752	22	as	as	ADP
taxlaw-2795	752	23	a	a	DET
taxlaw-2795	752	24	need	need	NOUN
taxlaw-2795	752	25	to	to	PART
taxlaw-2795	752	26	raise	raise	VERB
taxlaw-2795	752	27	revenue	revenue	NOUN
taxlaw-2795	752	28	.	.	PUNCT
taxlaw-2795	753	1	under	under	ADP
taxlaw-2795	753	2	these	these	DET
taxlaw-2795	753	3	circumstances	circumstance	NOUN
taxlaw-2795	753	4	it	it	PRON
taxlaw-2795	753	5	does	do	AUX
taxlaw-2795	753	6	not	not	PART
taxlaw-2795	753	7	seem	seem	VERB
taxlaw-2795	753	8	that	that	SCONJ
taxlaw-2795	753	9	transition	transition	NOUN
taxlaw-2795	753	10	relief	relief	NOUN
taxlaw-2795	753	11	should	should	AUX
taxlaw-2795	753	12	be	be	AUX
taxlaw-2795	753	13	expected	expect	VERB
taxlaw-2795	753	14	,	,	PUNCT
taxlaw-2795	753	15	though	though	SCONJ
taxlaw-2795	753	16	one	one	PRON
taxlaw-2795	753	17	could	could	AUX
taxlaw-2795	753	18	imagine	imagine	VERB
taxlaw-2795	753	19	reasons	reason	NOUN
taxlaw-2795	753	20	why	why	SCONJ
taxlaw-2795	753	21	in	in	ADP
taxlaw-2795	753	22	any	any	DET
taxlaw-2795	753	23	particular	particular	ADJ
taxlaw-2795	753	24	case	case	NOUN
taxlaw-2795	753	25	it	it	PRON
taxlaw-2795	753	26	might	might	AUX
taxlaw-2795	753	27	be	be	AUX
taxlaw-2795	753	28	made	make	VERB
taxlaw-2795	753	29	available	available	ADJ
taxlaw-2795	753	30	.	.	PUNCT
taxlaw-2795	754	1	in	in	ADP
taxlaw-2795	754	2	this	this	DET
taxlaw-2795	754	3	setting	setting	NOUN
taxlaw-2795	754	4	,	,	PUNCT
taxlaw-2795	754	5	one	one	PRON
taxlaw-2795	754	6	could	could	AUX
taxlaw-2795	754	7	well	well	ADV
taxlaw-2795	754	8	say	say	VERB
taxlaw-2795	754	9	—	—	PUNCT
taxlaw-2795	754	10	and	and	CCONJ
taxlaw-2795	754	11	it	it	PRON
taxlaw-2795	754	12	seems	seem	VERB
taxlaw-2795	754	13	for	for	ADP
taxlaw-2795	754	14	reasons	reason	NOUN
taxlaw-2795	754	15	well	well	ADV
taxlaw-2795	754	16	documented	document	VERB
taxlaw-2795	754	17	in	in	ADP
taxlaw-2795	754	18	the	the	DET
taxlaw-2795	754	19	literature	literature	NOUN
taxlaw-2795	754	20	,	,	PUNCT
taxlaw-2795	754	21	it	it	PRON
taxlaw-2795	754	22	would	would	AUX
taxlaw-2795	754	23	be	be	AUX
taxlaw-2795	754	24	preferable	preferable	ADJ
taxlaw-2795	754	25	to	to	PART
taxlaw-2795	754	26	say	say	VERB
taxlaw-2795	754	27	—	—	PUNCT
taxlaw-2795	754	28	that	that	SCONJ
taxlaw-2795	754	29	no	no	DET
taxlaw-2795	754	30	transition	transition	NOUN
taxlaw-2795	754	31	relief	relief	NOUN
taxlaw-2795	754	32	should	should	AUX
taxlaw-2795	754	33	be	be	AUX
taxlaw-2795	754	34	in	in	ADP
taxlaw-2795	754	35	the	the	DET
taxlaw-2795	754	36	offing	offing	ADJ
taxlaw-2795	754	37	absent	absent	ADJ
taxlaw-2795	754	38	significant	significant	ADJ
taxlaw-2795	754	39	distributional	distributional	ADJ
taxlaw-2795	754	40	or	or	CCONJ
taxlaw-2795	754	41	other	other	ADJ
taxlaw-2795	754	42	considerations	consideration	NOUN
taxlaw-2795	754	43	that	that	PRON
taxlaw-2795	754	44	would	would	AUX
taxlaw-2795	754	45	make	make	VERB
taxlaw-2795	754	46	relief	relief	NOUN
taxlaw-2795	754	47	a	a	DET
taxlaw-2795	754	48	good	good	ADJ
taxlaw-2795	754	49	idea	idea	NOUN
taxlaw-2795	754	50	,	,	PUNCT
taxlaw-2795	754	51	because	because	SCONJ
taxlaw-2795	754	52	it	it	PRON
taxlaw-2795	754	53	remains	remain	VERB
taxlaw-2795	754	54	unclear	unclear	ADJ
taxlaw-2795	754	55	why	why	SCONJ
taxlaw-2795	754	56	relief	relief	NOUN
taxlaw-2795	754	57	should	should	AUX
taxlaw-2795	754	58	presumptively	presumptively	ADV
taxlaw-2795	754	59	apply	apply	VERB
taxlaw-2795	754	60	when	when	SCONJ
taxlaw-2795	754	61	the	the	DET
taxlaw-2795	754	62	conditions	condition	NOUN
taxlaw-2795	754	63	under	under	ADP
taxlaw-2795	754	64	which	which	PRON
taxlaw-2795	754	65	it	it	PRON
taxlaw-2795	754	66	makes	make	VERB
taxlaw-2795	754	67	sense	sense	NOUN
taxlaw-2795	754	68	to	to	PART
taxlaw-2795	754	69	offer	offer	VERB
taxlaw-2795	754	70	the	the	DET
taxlaw-2795	754	71	preference	preference	NOUN
taxlaw-2795	754	72	no	no	ADV
taxlaw-2795	754	73	longer	long	ADV
taxlaw-2795	754	74	obtain	obtain	VERB
taxlaw-2795	754	75	.	.	PUNCT
taxlaw-2795	755	1	there	there	PRON
taxlaw-2795	755	2	is	be	VERB
taxlaw-2795	755	3	no	no	DET
taxlaw-2795	755	4	obvious	obvious	ADJ
taxlaw-2795	755	5	reason	reason	NOUN
taxlaw-2795	755	6	why	why	SCONJ
taxlaw-2795	755	7	investors	investor	NOUN
taxlaw-2795	755	8	ought	ought	AUX
taxlaw-2795	755	9	not	not	PART
taxlaw-2795	755	10	to	to	PART
taxlaw-2795	755	11	be	be	AUX
taxlaw-2795	755	12	charged	charge	VERB
taxlaw-2795	755	13	with	with	ADP
taxlaw-2795	755	14	assuming	assume	VERB
taxlaw-2795	755	15	the	the	DET
taxlaw-2795	755	16	risk	risk	NOUN
taxlaw-2795	755	17	that	that	SCONJ
taxlaw-2795	755	18	if	if	SCONJ
taxlaw-2795	755	19	circumstances	circumstance	NOUN
taxlaw-2795	755	20	make	make	VERB
taxlaw-2795	755	21	the	the	DET
taxlaw-2795	755	22	law	law	NOUN
taxlaw-2795	755	23	a	a	DET
taxlaw-2795	755	24	bad	bad	ADJ
taxlaw-2795	755	25	idea	idea	NOUN
taxlaw-2795	755	26	,	,	PUNCT
taxlaw-2795	755	27	they	they	PRON
taxlaw-2795	755	28	ought	ought	AUX
taxlaw-2795	755	29	not	not	PART
taxlaw-2795	755	30	be	be	AUX
taxlaw-2795	755	31	entitled	entitle	VERB
taxlaw-2795	755	32	to	to	PART
taxlaw-2795	755	33	enjoy	enjoy	VERB
taxlaw-2795	755	34	the	the	DET
taxlaw-2795	755	35	benefits	benefit	NOUN
taxlaw-2795	755	36	of	of	ADP
taxlaw-2795	755	37	the	the	DET
taxlaw-2795	755	38	law.129	law.129	NOUN
taxlaw-2795	755	39	after	after	ADV
taxlaw-2795	755	40	all	all	ADV
taxlaw-2795	755	41	,	,	PUNCT
taxlaw-2795	755	42	the	the	DET
taxlaw-2795	755	43	decision	decision	NOUN
taxlaw-2795	755	44	to	to	PART
taxlaw-2795	755	45	offer	offer	VERB
taxlaw-2795	755	46	the	the	DET
taxlaw-2795	755	47	preference	preference	NOUN
taxlaw-2795	755	48	was	be	AUX
taxlaw-2795	755	49	made	make	VERB
taxlaw-2795	755	50	,	,	PUNCT
taxlaw-2795	755	51	implicitly	implicitly	ADV
taxlaw-2795	755	52	or	or	CCONJ
taxlaw-2795	755	53	not	not	PART
taxlaw-2795	755	54	,	,	PUNCT
taxlaw-2795	755	55	on	on	ADP
taxlaw-2795	755	56	the	the	DET
taxlaw-2795	755	57	basis	basis	NOUN
taxlaw-2795	755	58	that	that	SCONJ
taxlaw-2795	755	59	the	the	DET
taxlaw-2795	755	60	circumstances	circumstance	NOUN
taxlaw-2795	755	61	made	make	VERB
taxlaw-2795	755	62	the	the	DET
taxlaw-2795	755	63	preference	preference	NOUN
taxlaw-2795	755	64	a	a	DET
taxlaw-2795	755	65	good	good	ADJ
taxlaw-2795	755	66	idea	idea	NOUN
taxlaw-2795	755	67	.	.	PUNCT
taxlaw-2795	756	1	there	there	PRON
taxlaw-2795	756	2	is	be	VERB
taxlaw-2795	756	3	never	never	ADV
taxlaw-2795	756	4	certainty	certainty	ADJ
taxlaw-2795	756	5	about	about	ADP
taxlaw-2795	756	6	the	the	DET
taxlaw-2795	756	7	future	future	NOUN
taxlaw-2795	756	8	,	,	PUNCT
taxlaw-2795	756	9	and	and	CCONJ
taxlaw-2795	756	10	it	it	PRON
taxlaw-2795	756	11	is	be	AUX
taxlaw-2795	756	12	difficult	difficult	ADJ
taxlaw-2795	756	13	to	to	PART
taxlaw-2795	756	14	see	see	VERB
taxlaw-2795	756	15	why	why	SCONJ
taxlaw-2795	756	16	the	the	DET
taxlaw-2795	756	17	government	government	NOUN
taxlaw-2795	756	18	,	,	PUNCT
taxlaw-2795	756	19	rather	rather	ADV
taxlaw-2795	756	20	than	than	ADP
taxlaw-2795	756	21	investors	investor	NOUN
taxlaw-2795	756	22	,	,	PUNCT
taxlaw-2795	756	23	presumptively	presumptively	ADV
taxlaw-2795	756	24	ought	ought	AUX
taxlaw-2795	756	25	to	to	PART
taxlaw-2795	756	26	absorb	absorb	VERB
taxlaw-2795	756	27	the	the	DET
taxlaw-2795	756	28	costs	cost	NOUN
taxlaw-2795	756	29	129	129	NUM
taxlaw-2795	756	30	.	.	PUNCT
taxlaw-2795	757	1	shaviro	shaviro	PROPN
taxlaw-2795	757	2	,	,	PUNCT
taxlaw-2795	757	3	supra	supra	PROPN
taxlaw-2795	757	4	note	note	NOUN
taxlaw-2795	757	5	1	1	NUM
taxlaw-2795	757	6	,	,	PUNCT
taxlaw-2795	757	7	at	at	ADP
taxlaw-2795	757	8	48	48	NUM
taxlaw-2795	757	9	.	.	NOUN
taxlaw-2795	757	10	164	164	NUM
taxlaw-2795	757	11	columbia	columbia	PROPN
taxlaw-2795	757	12	jour'al	jour'al	PROPN
taxlaw-2795	757	13	of	of	ADP
taxlaw-2795	757	14	tax	tax	NOUN
taxlaw-2795	757	15	law	law	NOUN
taxlaw-2795	757	16	[	[	X
taxlaw-2795	757	17	vol	vol	NOUN
taxlaw-2795	757	18	.	.	PUNCT
taxlaw-2795	758	1	1:120	1:120	NUM
taxlaw-2795	758	2	of	of	ADP
taxlaw-2795	758	3	unexpected	unexpected	ADJ
taxlaw-2795	758	4	developments	development	NOUN
taxlaw-2795	758	5	that	that	PRON
taxlaw-2795	758	6	make	make	VERB
taxlaw-2795	758	7	existing	exist	VERB
taxlaw-2795	758	8	law	law	NOUN
taxlaw-2795	758	9	non	non	ADJ
taxlaw-2795	758	10	-	-	ADJ
taxlaw-2795	758	11	optimal	optimal	ADJ
taxlaw-2795	758	12	.	.	PUNCT
taxlaw-2795	759	1	2	2	X
taxlaw-2795	759	2	.	.	X
taxlaw-2795	759	3	second	second	ADJ
taxlaw-2795	759	4	case	case	NOUN
taxlaw-2795	759	5	:	:	PUNCT
taxlaw-2795	759	6	change	change	NOUN
taxlaw-2795	759	7	in	in	ADP
taxlaw-2795	759	8	legislative	legislative	ADJ
taxlaw-2795	759	9	judgment	judgment	NOUN
taxlaw-2795	759	10	contrast	contrast	VERB
taxlaw-2795	759	11	the	the	DET
taxlaw-2795	759	12	preceding	precede	VERB
taxlaw-2795	759	13	situation	situation	NOUN
taxlaw-2795	759	14	to	to	ADP
taxlaw-2795	759	15	this	this	DET
taxlaw-2795	759	16	second	second	ADJ
taxlaw-2795	759	17	case	case	NOUN
taxlaw-2795	759	18	,	,	PUNCT
taxlaw-2795	759	19	in	in	ADP
taxlaw-2795	759	20	which	which	PRON
taxlaw-2795	759	21	repeal	repeal	NOUN
taxlaw-2795	759	22	rests	rest	VERB
taxlaw-2795	759	23	upon	upon	SCONJ
taxlaw-2795	759	24	a	a	DET
taxlaw-2795	759	25	new	new	ADJ
taxlaw-2795	759	26	policy	policy	NOUN
taxlaw-2795	759	27	evaluation	evaluation	NOUN
taxlaw-2795	759	28	of	of	ADP
taxlaw-2795	759	29	essentially	essentially	ADV
taxlaw-2795	759	30	the	the	DET
taxlaw-2795	759	31	same	same	ADJ
taxlaw-2795	759	32	basic	basic	ADJ
taxlaw-2795	759	33	circumstances	circumstance	NOUN
taxlaw-2795	759	34	.	.	PUNCT
taxlaw-2795	760	1	here	here	ADV
taxlaw-2795	760	2	the	the	DET
taxlaw-2795	760	3	material	material	NOUN
taxlaw-2795	760	4	conditions	condition	NOUN
taxlaw-2795	760	5	that	that	PRON
taxlaw-2795	760	6	were	be	AUX
taxlaw-2795	760	7	thought	think	VERB
taxlaw-2795	760	8	to	to	PART
taxlaw-2795	760	9	support	support	VERB
taxlaw-2795	760	10	the	the	DET
taxlaw-2795	760	11	preference	preference	NOUN
taxlaw-2795	760	12	have	have	AUX
taxlaw-2795	760	13	not	not	PART
taxlaw-2795	760	14	changed	change	VERB
taxlaw-2795	760	15	;	;	PUNCT
taxlaw-2795	760	16	rather	rather	ADV
taxlaw-2795	760	17	congress	congress	PROPN
taxlaw-2795	760	18	has	have	AUX
taxlaw-2795	760	19	reconsidered	reconsider	VERB
taxlaw-2795	760	20	the	the	DET
taxlaw-2795	760	21	wisdom	wisdom	NOUN
taxlaw-2795	760	22	of	of	ADP
taxlaw-2795	760	23	the	the	DET
taxlaw-2795	760	24	initial	initial	ADJ
taxlaw-2795	760	25	decision	decision	NOUN
taxlaw-2795	760	26	to	to	PART
taxlaw-2795	760	27	offer	offer	VERB
taxlaw-2795	760	28	the	the	DET
taxlaw-2795	760	29	preference	preference	NOUN
taxlaw-2795	760	30	under	under	ADP
taxlaw-2795	760	31	those	those	DET
taxlaw-2795	760	32	circumstances	circumstance	NOUN
taxlaw-2795	760	33	.	.	PUNCT
taxlaw-2795	761	1	this	this	DET
taxlaw-2795	761	2	case	case	NOUN
taxlaw-2795	761	3	presents	present	VERB
taxlaw-2795	761	4	,	,	PUNCT
taxlaw-2795	761	5	in	in	ADP
taxlaw-2795	761	6	turn	turn	NOUN
taxlaw-2795	761	7	,	,	PUNCT
taxlaw-2795	761	8	two	two	NUM
taxlaw-2795	761	9	variations	variation	NOUN
taxlaw-2795	761	10	.	.	PUNCT
taxlaw-2795	762	1	the	the	DET
taxlaw-2795	762	2	first	first	ADJ
taxlaw-2795	762	3	is	be	AUX
taxlaw-2795	762	4	where	where	SCONJ
taxlaw-2795	762	5	the	the	DET
taxlaw-2795	762	6	same	same	ADJ
taxlaw-2795	762	7	legislative	legislative	ADJ
taxlaw-2795	762	8	body	body	NOUN
taxlaw-2795	762	9	is	be	AUX
taxlaw-2795	762	10	in	in	ADP
taxlaw-2795	762	11	place	place	NOUN
taxlaw-2795	762	12	at	at	ADV
taxlaw-2795	762	13	all	all	PRON
taxlaw-2795	762	14	relevant	relevant	ADJ
taxlaw-2795	762	15	times	time	NOUN
taxlaw-2795	762	16	,	,	PUNCT
taxlaw-2795	762	17	while	while	SCONJ
taxlaw-2795	762	18	in	in	ADP
taxlaw-2795	762	19	the	the	DET
taxlaw-2795	762	20	second	second	ADJ
taxlaw-2795	762	21	a	a	DET
taxlaw-2795	762	22	subsequently	subsequently	ADV
taxlaw-2795	762	23	elected	elect	VERB
taxlaw-2795	762	24	legislature	legislature	NOUN
taxlaw-2795	762	25	initiates	initiate	VERB
taxlaw-2795	762	26	the	the	DET
taxlaw-2795	762	27	transition	transition	NOUN
taxlaw-2795	762	28	.	.	PUNCT
taxlaw-2795	763	1	(	(	PUNCT
taxlaw-2795	763	2	a	a	X
taxlaw-2795	763	3	)	)	PUNCT
taxlaw-2795	763	4	first	first	ADJ
taxlaw-2795	763	5	variation	variation	NOUN
taxlaw-2795	763	6	:	:	PUNCT
taxlaw-2795	763	7	same	same	ADJ
taxlaw-2795	763	8	elected	elect	VERB
taxlaw-2795	763	9	body	body	NOUN
taxlaw-2795	763	10	in	in	ADP
taxlaw-2795	763	11	the	the	DET
taxlaw-2795	763	12	first	first	ADJ
taxlaw-2795	763	13	variation	variation	NOUN
taxlaw-2795	763	14	,	,	PUNCT
taxlaw-2795	763	15	the	the	DET
taxlaw-2795	763	16	same	same	ADJ
taxlaw-2795	763	17	elected	elect	VERB
taxlaw-2795	763	18	body	body	NOUN
taxlaw-2795	763	19	both	both	PRON
taxlaw-2795	763	20	enacts	enact	VERB
taxlaw-2795	763	21	and	and	CCONJ
taxlaw-2795	763	22	repeals	repeal	VERB
taxlaw-2795	763	23	the	the	DET
taxlaw-2795	763	24	tax	tax	NOUN
taxlaw-2795	763	25	preference	preference	NOUN
taxlaw-2795	763	26	—	—	PUNCT
taxlaw-2795	763	27	again	again	ADV
taxlaw-2795	763	28	,	,	PUNCT
taxlaw-2795	763	29	with	with	ADP
taxlaw-2795	763	30	no	no	DET
taxlaw-2795	763	31	change	change	NOUN
taxlaw-2795	763	32	in	in	ADP
taxlaw-2795	763	33	material	material	ADJ
taxlaw-2795	763	34	conditions	condition	NOUN
taxlaw-2795	763	35	.	.	PUNCT
taxlaw-2795	764	1	the	the	DET
taxlaw-2795	764	2	critical	critical	ADJ
taxlaw-2795	764	3	issue	issue	NOUN
taxlaw-2795	764	4	in	in	ADP
taxlaw-2795	764	5	this	this	DET
taxlaw-2795	764	6	setting	setting	NOUN
taxlaw-2795	764	7	is	be	AUX
taxlaw-2795	764	8	the	the	DET
taxlaw-2795	764	9	fact	fact	NOUN
taxlaw-2795	764	10	that	that	SCONJ
taxlaw-2795	764	11	the	the	DET
taxlaw-2795	764	12	passage	passage	NOUN
taxlaw-2795	764	13	of	of	ADP
taxlaw-2795	764	14	time	time	NOUN
taxlaw-2795	764	15	really	really	ADV
taxlaw-2795	764	16	should	should	AUX
taxlaw-2795	764	17	play	play	VERB
taxlaw-2795	764	18	no	no	DET
taxlaw-2795	764	19	normative	normative	ADJ
taxlaw-2795	764	20	role	role	NOUN
taxlaw-2795	764	21	.	.	PUNCT
taxlaw-2795	765	1	as	as	ADP
taxlaw-2795	765	2	a	a	DET
taxlaw-2795	765	3	first	first	ADJ
taxlaw-2795	765	4	step	step	NOUN
taxlaw-2795	765	5	in	in	ADP
taxlaw-2795	765	6	the	the	DET
taxlaw-2795	765	7	analysis	analysis	NOUN
taxlaw-2795	765	8	,	,	PUNCT
taxlaw-2795	765	9	consider	consider	VERB
taxlaw-2795	765	10	the	the	DET
taxlaw-2795	765	11	difference	difference	NOUN
taxlaw-2795	765	12	between	between	ADP
taxlaw-2795	765	13	a	a	DET
taxlaw-2795	765	14	preference	preference	NOUN
taxlaw-2795	765	15	that	that	PRON
taxlaw-2795	765	16	provides	provide	VERB
taxlaw-2795	765	17	benefits	benefit	NOUN
taxlaw-2795	765	18	on	on	ADP
taxlaw-2795	765	19	an	an	DET
taxlaw-2795	765	20	immediate	immediate	ADJ
taxlaw-2795	765	21	basis	basis	NOUN
taxlaw-2795	765	22	,	,	PUNCT
taxlaw-2795	765	23	such	such	ADJ
taxlaw-2795	765	24	as	as	ADP
taxlaw-2795	765	25	the	the	DET
taxlaw-2795	765	26	deduction	deduction	NOUN
taxlaw-2795	765	27	for	for	ADP
taxlaw-2795	765	28	certain	certain	ADJ
taxlaw-2795	765	29	research	research	NOUN
taxlaw-2795	765	30	and	and	CCONJ
taxlaw-2795	765	31	experimentation	experimentation	NOUN
taxlaw-2795	765	32	expenditures,130	expenditures,130	PROPN
taxlaw-2795	765	33	and	and	CCONJ
taxlaw-2795	765	34	a	a	DET
taxlaw-2795	765	35	preference	preference	NOUN
taxlaw-2795	765	36	the	the	DET
taxlaw-2795	765	37	benefits	benefit	NOUN
taxlaw-2795	765	38	of	of	ADP
taxlaw-2795	765	39	which	which	PRON
taxlaw-2795	765	40	materialize	materialize	VERB
taxlaw-2795	765	41	over	over	ADP
taxlaw-2795	765	42	time	time	NOUN
taxlaw-2795	765	43	,	,	PUNCT
taxlaw-2795	765	44	such	such	ADJ
taxlaw-2795	765	45	as	as	ADP
taxlaw-2795	765	46	the	the	DET
taxlaw-2795	765	47	bond	bond	NOUN
taxlaw-2795	765	48	interest	interest	NOUN
taxlaw-2795	765	49	exclusion	exclusion	NOUN
taxlaw-2795	765	50	.	.	PUNCT
taxlaw-2795	766	1	if	if	SCONJ
taxlaw-2795	766	2	the	the	DET
taxlaw-2795	766	3	research	research	NOUN
taxlaw-2795	766	4	and	and	CCONJ
taxlaw-2795	766	5	experimentation	experimentation	NOUN
taxlaw-2795	766	6	deduction	deduction	NOUN
taxlaw-2795	766	7	were	be	AUX
taxlaw-2795	766	8	enacted	enact	VERB
taxlaw-2795	766	9	in	in	ADP
taxlaw-2795	766	10	year	year	NOUN
taxlaw-2795	766	11	1	1	NUM
taxlaw-2795	766	12	and	and	CCONJ
taxlaw-2795	766	13	repealed	repeal	VERB
taxlaw-2795	766	14	prospectively	prospectively	ADV
taxlaw-2795	766	15	in	in	ADP
taxlaw-2795	766	16	year	year	NOUN
taxlaw-2795	766	17	2	2	NUM
taxlaw-2795	766	18	,	,	PUNCT
taxlaw-2795	766	19	all	all	PRON
taxlaw-2795	766	20	of	of	ADP
taxlaw-2795	766	21	the	the	DET
taxlaw-2795	766	22	benefits	benefit	NOUN
taxlaw-2795	766	23	expected	expect	VERB
taxlaw-2795	766	24	from	from	ADP
taxlaw-2795	766	25	expenditures	expenditure	NOUN
taxlaw-2795	766	26	already	already	ADV
taxlaw-2795	766	27	made	make	VERB
taxlaw-2795	766	28	by	by	ADP
taxlaw-2795	766	29	the	the	DET
taxlaw-2795	766	30	time	time	NOUN
taxlaw-2795	766	31	of	of	ADP
taxlaw-2795	766	32	the	the	DET
taxlaw-2795	766	33	repeal	repeal	NOUN
taxlaw-2795	766	34	would	would	AUX
taxlaw-2795	766	35	have	have	AUX
taxlaw-2795	766	36	been	be	AUX
taxlaw-2795	766	37	realized	realize	VERB
taxlaw-2795	766	38	.	.	PUNCT
taxlaw-2795	767	1	by	by	ADP
taxlaw-2795	767	2	contrast	contrast	NOUN
taxlaw-2795	767	3	,	,	PUNCT
taxlaw-2795	767	4	a	a	DET
taxlaw-2795	767	5	prospective	prospective	ADJ
taxlaw-2795	767	6	,	,	PUNCT
taxlaw-2795	767	7	non	non	ADJ
taxlaw-2795	767	8	-	-	ADJ
taxlaw-2795	767	9	grandfathered	grandfathered	ADJ
taxlaw-2795	767	10	repeal	repeal	NOUN
taxlaw-2795	767	11	of	of	ADP
taxlaw-2795	767	12	the	the	DET
taxlaw-2795	767	13	bond	bond	NOUN
taxlaw-2795	767	14	interest	interest	NOUN
taxlaw-2795	767	15	exclusion	exclusion	NOUN
taxlaw-2795	767	16	would	would	AUX
taxlaw-2795	767	17	preclude	preclude	VERB
taxlaw-2795	767	18	investors	investor	NOUN
taxlaw-2795	767	19	from	from	ADP
taxlaw-2795	767	20	reaping	reap	VERB
taxlaw-2795	767	21	any	any	PRON
taxlaw-2795	767	22	of	of	ADP
taxlaw-2795	767	23	the	the	DET
taxlaw-2795	767	24	benefits	benefit	NOUN
taxlaw-2795	767	25	expected	expect	VERB
taxlaw-2795	767	26	to	to	PART
taxlaw-2795	767	27	be	be	AUX
taxlaw-2795	767	28	realized	realize	VERB
taxlaw-2795	767	29	in	in	ADP
taxlaw-2795	767	30	the	the	DET
taxlaw-2795	767	31	future.131	future.131	NOUN
taxlaw-2795	767	32	despite	despite	SCONJ
taxlaw-2795	767	33	these	these	DET
taxlaw-2795	767	34	different	different	ADJ
taxlaw-2795	767	35	timing	timing	NOUN
taxlaw-2795	767	36	results	result	NOUN
taxlaw-2795	767	37	,	,	PUNCT
taxlaw-2795	767	38	it	it	PRON
taxlaw-2795	767	39	is	be	AUX
taxlaw-2795	767	40	by	by	ADP
taxlaw-2795	767	41	now	now	ADV
taxlaw-2795	767	42	a	a	DET
taxlaw-2795	767	43	familiar	familiar	ADJ
taxlaw-2795	767	44	truth	truth	NOUN
taxlaw-2795	767	45	that	that	SCONJ
taxlaw-2795	767	46	on	on	ADP
taxlaw-2795	767	47	a	a	DET
taxlaw-2795	767	48	steady	steady	ADJ
taxlaw-2795	767	49	-	-	PUNCT
taxlaw-2795	767	50	state	state	NOUN
taxlaw-2795	767	51	basis	basis	NOUN
taxlaw-2795	767	52	the	the	DET
taxlaw-2795	767	53	two	two	NUM
taxlaw-2795	767	54	methods	method	NOUN
taxlaw-2795	767	55	of	of	ADP
taxlaw-2795	767	56	providing	provide	VERB
taxlaw-2795	767	57	a	a	DET
taxlaw-2795	767	58	benefit	benefit	NOUN
taxlaw-2795	767	59	differ	differ	VERB
taxlaw-2795	767	60	only	only	ADV
taxlaw-2795	767	61	in	in	ADP
taxlaw-2795	767	62	formal	formal	ADJ
taxlaw-2795	767	63	terms.132	terms.132	NOUN
taxlaw-2795	767	64	assuming	assume	VERB
taxlaw-2795	767	65	no	no	DET
taxlaw-2795	767	66	130	130	NUM
taxlaw-2795	767	67	.	.	PUNCT
taxlaw-2795	767	68	i.r.c	i.r.c	NOUN
taxlaw-2795	767	69	.	.	PUNCT
taxlaw-2795	768	1	§	§	PROPN
taxlaw-2795	768	2	174	174	NUM
taxlaw-2795	768	3	(	(	PUNCT
taxlaw-2795	768	4	2010	2010	NUM
taxlaw-2795	768	5	)	)	PUNCT
taxlaw-2795	768	6	.	.	PUNCT
taxlaw-2795	769	1	131	131	X
taxlaw-2795	769	2	.	.	PUNCT
taxlaw-2795	770	1	see	see	VERB
taxlaw-2795	770	2	supra	supra	PROPN
taxlaw-2795	770	3	part	part	PROPN
taxlaw-2795	770	4	iii.b	iii.b	PROPN
taxlaw-2795	770	5	.	.	PUNCT
taxlaw-2795	770	6	132	132	NUM
taxlaw-2795	770	7	.	.	PUNCT
taxlaw-2795	771	1	this	this	DET
taxlaw-2795	771	2	result	result	NOUN
taxlaw-2795	771	3	is	be	AUX
taxlaw-2795	771	4	a	a	DET
taxlaw-2795	771	5	statement	statement	NOUN
taxlaw-2795	771	6	of	of	ADP
taxlaw-2795	771	7	the	the	DET
taxlaw-2795	771	8	so	so	ADV
taxlaw-2795	771	9	-	-	PUNCT
taxlaw-2795	771	10	called	call	VERB
taxlaw-2795	771	11	cary	cary	PROPN
taxlaw-2795	771	12	brown	brown	PROPN
taxlaw-2795	771	13	theorem	theorem	PROPN
taxlaw-2795	771	14	.	.	PROPN
taxlaw-2795	772	1	cary	cary	PROPN
taxlaw-2795	772	2	brown	brown	PROPN
taxlaw-2795	772	3	,	,	PUNCT
taxlaw-2795	772	4	business	business	NOUN
taxlaw-2795	772	5	income	income	NOUN
taxlaw-2795	772	6	taxation	taxation	NOUN
taxlaw-2795	772	7	and	and	CCONJ
taxlaw-2795	772	8	investment	investment	NOUN
taxlaw-2795	772	9	incentives	incentive	NOUN
taxlaw-2795	772	10	,	,	PUNCT
taxlaw-2795	772	11	in	in	ADP
taxlaw-2795	772	12	income	income	NOUN
taxlaw-2795	772	13	,	,	PUNCT
taxlaw-2795	772	14	employment	employment	NOUN
taxlaw-2795	772	15	and	and	CCONJ
taxlaw-2795	772	16	public	public	ADJ
taxlaw-2795	772	17	policy	policy	NOUN
taxlaw-2795	772	18	:	:	PUNCT
taxlaw-2795	772	19	essays	essay	NOUN
taxlaw-2795	772	20	in	in	ADP
taxlaw-2795	772	21	honor	honor	NOUN
taxlaw-2795	772	22	of	of	ADP
taxlaw-2795	772	23	alvin	alvin	PROPN
taxlaw-2795	772	24	h.	h.	PROPN
taxlaw-2795	772	25	hansen	hansen	PROPN
taxlaw-2795	772	26	300	300	NUM
taxlaw-2795	772	27	(	(	PUNCT
taxlaw-2795	772	28	1948	1948	NUM
taxlaw-2795	772	29	)	)	PUNCT
taxlaw-2795	772	30	.	.	PUNCT
taxlaw-2795	773	1	it	it	PRON
taxlaw-2795	773	2	depends	depend	VERB
taxlaw-2795	773	3	upon	upon	SCONJ
taxlaw-2795	773	4	certain	certain	ADJ
taxlaw-2795	773	5	simplifying	simplifying	NOUN
taxlaw-2795	773	6	assumptions	assumption	NOUN
taxlaw-2795	773	7	that	that	PRON
taxlaw-2795	773	8	are	be	AUX
taxlaw-2795	773	9	not	not	PART
taxlaw-2795	773	10	relevant	relevant	ADJ
taxlaw-2795	773	11	to	to	ADP
taxlaw-2795	773	12	the	the	DET
taxlaw-2795	773	13	present	present	ADJ
taxlaw-2795	773	14	analysis	analysis	NOUN
taxlaw-2795	773	15	,	,	PUNCT
taxlaw-2795	773	16	such	such	ADJ
taxlaw-2795	773	17	as	as	ADP
taxlaw-2795	773	18	that	that	SCONJ
taxlaw-2795	773	19	the	the	DET
taxlaw-2795	773	20	relevant	relevant	ADJ
taxlaw-2795	773	21	tax	tax	NOUN
taxlaw-2795	773	22	rates	rate	NOUN
taxlaw-2795	773	23	are	be	AUX
taxlaw-2795	773	24	the	the	DET
taxlaw-2795	773	25	same	same	ADJ
taxlaw-2795	773	26	at	at	ADP
taxlaw-2795	773	27	all	all	DET
taxlaw-2795	773	28	times	time	NOUN
taxlaw-2795	773	29	and	and	CCONJ
taxlaw-2795	773	30	that	that	SCONJ
taxlaw-2795	773	31	the	the	DET
taxlaw-2795	773	32	investor	investor	NOUN
taxlaw-2795	773	33	can	can	AUX
taxlaw-2795	773	34	make	make	VERB
taxlaw-2795	773	35	full	full	ADJ
taxlaw-2795	773	36	,	,	PUNCT
taxlaw-2795	773	37	current	current	ADJ
taxlaw-2795	773	38	use	use	NOUN
taxlaw-2795	773	39	of	of	ADP
taxlaw-2795	773	40	the	the	DET
taxlaw-2795	773	41	deduction	deduction	NOUN
taxlaw-2795	773	42	for	for	ADP
taxlaw-2795	773	43	the	the	DET
taxlaw-2795	773	44	initial	initial	ADJ
taxlaw-2795	773	45	investment	investment	NOUN
taxlaw-2795	773	46	.	.	PUNCT
taxlaw-2795	774	1	kaplow	kaplow	NOUN
taxlaw-2795	774	2	discusses	discuss	VERB
taxlaw-2795	774	3	this	this	DET
taxlaw-2795	774	4	equivalence	equivalence	NOUN
taxlaw-2795	774	5	,	,	PUNCT
taxlaw-2795	774	6	as	as	ADV
taxlaw-2795	774	7	well	well	ADV
taxlaw-2795	774	8	as	as	ADP
taxlaw-2795	774	9	the	the	DET
taxlaw-2795	774	10	economic	economic	ADJ
taxlaw-2795	774	11	equivalence	equivalence	NOUN
taxlaw-2795	774	12	between	between	ADP
taxlaw-2795	774	13	a	a	DET
taxlaw-2795	774	14	nongrandfathered	nongrandfathered	ADJ
taxlaw-2795	774	15	repeal	repeal	NOUN
taxlaw-2795	774	16	of	of	ADP
taxlaw-2795	774	17	benefits	benefit	NOUN
taxlaw-2795	774	18	that	that	PRON
taxlaw-2795	774	19	had	have	AUX
taxlaw-2795	774	20	been	be	AUX
taxlaw-2795	774	21	anticipated	anticipate	VERB
taxlaw-2795	774	22	to	to	PART
taxlaw-2795	774	23	accrue	accrue	VERB
taxlaw-2795	774	24	in	in	ADP
taxlaw-2795	774	25	the	the	DET
taxlaw-2795	774	26	future	future	NOUN
taxlaw-2795	774	27	and	and	CCONJ
taxlaw-2795	774	28	the	the	DET
taxlaw-2795	774	29	same	same	ADJ
taxlaw-2795	774	30	repeal	repeal	NOUN
taxlaw-2795	774	31	coupled	couple	VERB
taxlaw-2795	774	32	with	with	ADP
taxlaw-2795	774	33	taxing	tax	VERB
taxlaw-2795	774	34	back	back	ADJ
taxlaw-2795	774	35	benefits	benefit	NOUN
taxlaw-2795	774	36	that	that	PRON
taxlaw-2795	774	37	had	have	AUX
taxlaw-2795	774	38	been	be	AUX
taxlaw-2795	774	39	provided	provide	VERB
taxlaw-2795	774	40	as	as	ADP
taxlaw-2795	774	41	an	an	DET
taxlaw-2795	774	42	up	up	ADJ
taxlaw-2795	774	43	-	-	PUNCT
taxlaw-2795	774	44	front	front	NOUN
taxlaw-2795	774	45	subsidy	subsidy	NOUN
taxlaw-2795	774	46	.	.	PUNCT
taxlaw-2795	775	1	2010	2010	NUM
taxlaw-2795	775	2	]	]	X
taxlaw-2795	775	3	legal	legal	ADJ
taxlaw-2795	775	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	775	5	's	's	PART
taxlaw-2795	775	6	165	165	NUM
taxlaw-2795	775	7	change	change	NOUN
taxlaw-2795	775	8	in	in	ADP
taxlaw-2795	775	9	law	law	NOUN
taxlaw-2795	775	10	,	,	PUNCT
taxlaw-2795	775	11	one	one	PRON
taxlaw-2795	775	12	could	could	AUX
taxlaw-2795	775	13	offer	offer	VERB
taxlaw-2795	775	14	the	the	DET
taxlaw-2795	775	15	same	same	ADJ
taxlaw-2795	775	16	benefit	benefit	NOUN
taxlaw-2795	775	17	that	that	PRON
taxlaw-2795	775	18	the	the	DET
taxlaw-2795	775	19	bond	bond	NOUN
taxlaw-2795	775	20	interest	interest	NOUN
taxlaw-2795	775	21	exclusion	exclusion	NOUN
taxlaw-2795	775	22	provides	provide	VERB
taxlaw-2795	775	23	by	by	ADP
taxlaw-2795	775	24	permitting	permit	VERB
taxlaw-2795	775	25	a	a	DET
taxlaw-2795	775	26	deduction	deduction	NOUN
taxlaw-2795	775	27	for	for	ADP
taxlaw-2795	775	28	the	the	DET
taxlaw-2795	775	29	purchase	purchase	NOUN
taxlaw-2795	775	30	price	price	NOUN
taxlaw-2795	775	31	of	of	ADP
taxlaw-2795	775	32	the	the	DET
taxlaw-2795	775	33	bond	bond	NOUN
taxlaw-2795	775	34	in	in	ADP
taxlaw-2795	775	35	the	the	DET
taxlaw-2795	775	36	year	year	NOUN
taxlaw-2795	775	37	of	of	ADP
taxlaw-2795	775	38	purchase	purchase	NOUN
taxlaw-2795	775	39	and	and	CCONJ
taxlaw-2795	775	40	taxing	tax	VERB
taxlaw-2795	775	41	all	all	DET
taxlaw-2795	775	42	subsequent	subsequent	ADJ
taxlaw-2795	775	43	returns	return	NOUN
taxlaw-2795	775	44	(	(	PUNCT
taxlaw-2795	775	45	principal	principal	NOUN
taxlaw-2795	775	46	and	and	CCONJ
taxlaw-2795	775	47	interest	interest	NOUN
taxlaw-2795	775	48	)	)	PUNCT
taxlaw-2795	775	49	as	as	SCONJ
taxlaw-2795	775	50	they	they	PRON
taxlaw-2795	775	51	are	be	AUX
taxlaw-2795	775	52	received.133	received.133	NUM
taxlaw-2795	775	53	under	under	ADP
taxlaw-2795	775	54	either	either	DET
taxlaw-2795	775	55	model	model	NOUN
taxlaw-2795	775	56	,	,	PUNCT
taxlaw-2795	775	57	the	the	DET
taxlaw-2795	775	58	relevant	relevant	ADJ
taxlaw-2795	775	59	investor	investor	NOUN
taxlaw-2795	775	60	decision	decision	NOUN
taxlaw-2795	775	61	occurs	occur	VERB
taxlaw-2795	775	62	in	in	ADP
taxlaw-2795	775	63	the	the	DET
taxlaw-2795	775	64	pre	pre	ADJ
taxlaw-2795	775	65	-	-	ADJ
taxlaw-2795	775	66	repeal	repeal	ADJ
taxlaw-2795	775	67	period	period	NOUN
taxlaw-2795	775	68	,	,	PUNCT
taxlaw-2795	775	69	but	but	CCONJ
taxlaw-2795	775	70	under	under	ADP
taxlaw-2795	775	71	the	the	DET
taxlaw-2795	775	72	deductioninclusion	deductioninclusion	NOUN
taxlaw-2795	775	73	model	model	NOUN
taxlaw-2795	775	74	,	,	PUNCT
taxlaw-2795	775	75	a	a	DET
taxlaw-2795	775	76	prospective	prospective	ADJ
taxlaw-2795	775	77	,	,	PUNCT
taxlaw-2795	775	78	non	non	ADJ
taxlaw-2795	775	79	-	-	ADJ
taxlaw-2795	775	80	grandfathered	grandfathered	ADJ
taxlaw-2795	775	81	repeal	repeal	NOUN
taxlaw-2795	775	82	would	would	AUX
taxlaw-2795	775	83	not	not	PART
taxlaw-2795	775	84	preclude	preclude	VERB
taxlaw-2795	775	85	realization	realization	NOUN
taxlaw-2795	775	86	of	of	ADP
taxlaw-2795	775	87	any	any	DET
taxlaw-2795	775	88	benefits	benefit	NOUN
taxlaw-2795	775	89	that	that	PRON
taxlaw-2795	775	90	investors	investor	NOUN
taxlaw-2795	775	91	would	would	AUX
taxlaw-2795	775	92	be	be	AUX
taxlaw-2795	775	93	awaiting	await	VERB
taxlaw-2795	775	94	under	under	ADP
taxlaw-2795	775	95	the	the	DET
taxlaw-2795	775	96	interest	interest	NOUN
taxlaw-2795	775	97	exclusion	exclusion	NOUN
taxlaw-2795	775	98	model	model	NOUN
taxlaw-2795	775	99	.	.	PUNCT
taxlaw-2795	776	1	in	in	ADP
taxlaw-2795	776	2	this	this	DET
taxlaw-2795	776	3	context	context	NOUN
taxlaw-2795	776	4	,	,	PUNCT
taxlaw-2795	776	5	the	the	DET
taxlaw-2795	776	6	material	material	NOUN
taxlaw-2795	776	7	equivalence	equivalence	NOUN
taxlaw-2795	776	8	of	of	ADP
taxlaw-2795	776	9	the	the	DET
taxlaw-2795	776	10	two	two	NUM
taxlaw-2795	776	11	methods	method	NOUN
taxlaw-2795	776	12	under	under	ADP
taxlaw-2795	776	13	steady	steady	ADJ
taxlaw-2795	776	14	states	state	NOUN
taxlaw-2795	776	15	,	,	PUNCT
taxlaw-2795	776	16	coupled	couple	VERB
taxlaw-2795	776	17	with	with	ADP
taxlaw-2795	776	18	the	the	DET
taxlaw-2795	776	19	previously	previously	ADV
taxlaw-2795	776	20	made	make	VERB
taxlaw-2795	776	21	argument	argument	NOUN
taxlaw-2795	776	22	against	against	ADP
taxlaw-2795	776	23	the	the	DET
taxlaw-2795	776	24	propriety	propriety	NOUN
taxlaw-2795	776	25	of	of	ADP
taxlaw-2795	776	26	nominal	nominal	ADJ
taxlaw-2795	776	27	retroactivity	retroactivity	NOUN
taxlaw-2795	776	28	,	,	PUNCT
taxlaw-2795	776	29	seems	seem	VERB
taxlaw-2795	776	30	to	to	PART
taxlaw-2795	776	31	indicate	indicate	VERB
taxlaw-2795	776	32	that	that	DET
taxlaw-2795	776	33	grandfathering	grandfathering	NOUN
taxlaw-2795	776	34	is	be	AUX
taxlaw-2795	776	35	appropriate	appropriate	ADJ
taxlaw-2795	776	36	on	on	ADP
taxlaw-2795	776	37	repeal	repeal	NOUN
taxlaw-2795	776	38	where	where	SCONJ
taxlaw-2795	776	39	congress	congress	PROPN
taxlaw-2795	776	40	chooses	choose	VERB
taxlaw-2795	776	41	to	to	PART
taxlaw-2795	776	42	make	make	VERB
taxlaw-2795	776	43	the	the	DET
taxlaw-2795	776	44	form	form	NOUN
taxlaw-2795	776	45	of	of	ADP
taxlaw-2795	776	46	the	the	DET
taxlaw-2795	776	47	preference	preference	NOUN
taxlaw-2795	776	48	require	require	VERB
taxlaw-2795	776	49	its	its	PRON
taxlaw-2795	776	50	persistence	persistence	NOUN
taxlaw-2795	776	51	into	into	ADP
taxlaw-2795	776	52	future	future	ADJ
taxlaw-2795	776	53	periods	period	NOUN
taxlaw-2795	776	54	in	in	SCONJ
taxlaw-2795	776	55	order	order	NOUN
taxlaw-2795	776	56	to	to	PART
taxlaw-2795	776	57	be	be	AUX
taxlaw-2795	776	58	fully	fully	ADV
taxlaw-2795	776	59	realized	realize	VERB
taxlaw-2795	776	60	.	.	PUNCT
taxlaw-2795	777	1	the	the	DET
taxlaw-2795	777	2	obvious	obvious	ADJ
taxlaw-2795	777	3	response	response	NOUN
taxlaw-2795	777	4	to	to	ADP
taxlaw-2795	777	5	this	this	DET
taxlaw-2795	777	6	argument	argument	NOUN
taxlaw-2795	777	7	is	be	AUX
taxlaw-2795	777	8	that	that	SCONJ
taxlaw-2795	777	9	it	it	PRON
taxlaw-2795	777	10	seems	seem	VERB
taxlaw-2795	777	11	to	to	PART
taxlaw-2795	777	12	prove	prove	VERB
taxlaw-2795	777	13	too	too	ADV
taxlaw-2795	777	14	much	much	ADV
taxlaw-2795	777	15	,	,	PUNCT
taxlaw-2795	777	16	for	for	ADP
taxlaw-2795	777	17	the	the	DET
taxlaw-2795	777	18	same	same	ADJ
taxlaw-2795	777	19	could	could	AUX
taxlaw-2795	777	20	be	be	AUX
taxlaw-2795	777	21	said	say	VERB
taxlaw-2795	777	22	of	of	ADP
taxlaw-2795	777	23	the	the	DET
taxlaw-2795	777	24	case	case	NOUN
taxlaw-2795	777	25	previously	previously	ADV
taxlaw-2795	777	26	described	describe	VERB
taxlaw-2795	777	27	,	,	PUNCT
taxlaw-2795	777	28	in	in	SCONJ
taxlaw-2795	777	29	which	which	DET
taxlaw-2795	777	30	repeal	repeal	NOUN
taxlaw-2795	777	31	takes	take	VERB
taxlaw-2795	777	32	place	place	NOUN
taxlaw-2795	777	33	under	under	ADP
taxlaw-2795	777	34	changed	change	VERB
taxlaw-2795	777	35	circumstances	circumstance	NOUN
taxlaw-2795	777	36	.	.	PUNCT
taxlaw-2795	778	1	in	in	ADP
taxlaw-2795	778	2	that	that	DET
taxlaw-2795	778	3	setting	set	VERB
taxlaw-2795	778	4	it	it	PRON
taxlaw-2795	778	5	was	be	AUX
taxlaw-2795	778	6	suggested	suggest	VERB
taxlaw-2795	778	7	that	that	SCONJ
taxlaw-2795	778	8	congress	congress	PROPN
taxlaw-2795	778	9	’s	’s	PART
taxlaw-2795	778	10	decision	decision	NOUN
taxlaw-2795	778	11	to	to	PART
taxlaw-2795	778	12	implement	implement	VERB
taxlaw-2795	778	13	the	the	DET
taxlaw-2795	778	14	tax	tax	NOUN
taxlaw-2795	778	15	benefit	benefit	NOUN
taxlaw-2795	778	16	in	in	ADP
taxlaw-2795	778	17	the	the	DET
taxlaw-2795	778	18	form	form	NOUN
taxlaw-2795	778	19	of	of	ADP
taxlaw-2795	778	20	an	an	DET
taxlaw-2795	778	21	interest	interest	NOUN
taxlaw-2795	778	22	exclusion	exclusion	NOUN
taxlaw-2795	778	23	rather	rather	ADV
taxlaw-2795	778	24	than	than	ADP
taxlaw-2795	778	25	as	as	ADP
taxlaw-2795	778	26	an	an	DET
taxlaw-2795	778	27	up	up	ADJ
taxlaw-2795	778	28	-	-	PUNCT
taxlaw-2795	778	29	front	front	NOUN
taxlaw-2795	778	30	deduction	deduction	NOUN
taxlaw-2795	778	31	signaled	signal	VERB
taxlaw-2795	778	32	that	that	SCONJ
taxlaw-2795	778	33	investors	investor	NOUN
taxlaw-2795	778	34	are	be	AUX
taxlaw-2795	778	35	at	at	ADP
taxlaw-2795	778	36	risk	risk	NOUN
taxlaw-2795	778	37	of	of	ADP
taxlaw-2795	778	38	no	no	DET
taxlaw-2795	778	39	relief	relief	NOUN
taxlaw-2795	778	40	in	in	ADP
taxlaw-2795	778	41	the	the	DET
taxlaw-2795	778	42	event	event	NOUN
taxlaw-2795	778	43	of	of	ADP
taxlaw-2795	778	44	repeal.134	repeal.134	NOUN
taxlaw-2795	778	45	the	the	DET
taxlaw-2795	778	46	argument	argument	NOUN
taxlaw-2795	778	47	just	just	ADV
taxlaw-2795	778	48	offered	offer	VERB
taxlaw-2795	778	49	,	,	PUNCT
taxlaw-2795	778	50	however	however	ADV
taxlaw-2795	778	51	,	,	PUNCT
taxlaw-2795	778	52	suggests	suggest	VERB
taxlaw-2795	778	53	that	that	SCONJ
taxlaw-2795	778	54	the	the	DET
taxlaw-2795	778	55	equivalence	equivalence	NOUN
taxlaw-2795	778	56	under	under	ADP
taxlaw-2795	778	57	certain	certain	ADJ
taxlaw-2795	778	58	background	background	NOUN
taxlaw-2795	778	59	assumptions	assumption	NOUN
taxlaw-2795	778	60	of	of	ADP
taxlaw-2795	778	61	an	an	DET
taxlaw-2795	778	62	up	up	ADJ
taxlaw-2795	778	63	-	-	PUNCT
taxlaw-2795	778	64	front	front	NOUN
taxlaw-2795	778	65	deduction	deduction	NOUN
taxlaw-2795	778	66	with	with	ADP
taxlaw-2795	778	67	an	an	DET
taxlaw-2795	778	68	exclusion	exclusion	NOUN
taxlaw-2795	778	69	over	over	ADP
taxlaw-2795	778	70	time	time	NOUN
taxlaw-2795	778	71	means	mean	VERB
taxlaw-2795	778	72	the	the	DET
taxlaw-2795	778	73	same	same	ADJ
taxlaw-2795	778	74	total	total	ADJ
taxlaw-2795	778	75	benefits	benefit	NOUN
taxlaw-2795	778	76	should	should	AUX
taxlaw-2795	778	77	be	be	AUX
taxlaw-2795	778	78	made	make	VERB
taxlaw-2795	778	79	available	available	ADJ
taxlaw-2795	778	80	on	on	ADP
taxlaw-2795	778	81	repeal	repeal	NOUN
taxlaw-2795	778	82	in	in	ADP
taxlaw-2795	778	83	either	either	DET
taxlaw-2795	778	84	case	case	NOUN
taxlaw-2795	778	85	.	.	PUNCT
taxlaw-2795	779	1	it	it	PRON
taxlaw-2795	779	2	therefore	therefore	ADV
taxlaw-2795	779	3	might	might	AUX
taxlaw-2795	779	4	seem	seem	VERB
taxlaw-2795	779	5	that	that	SCONJ
taxlaw-2795	779	6	both	both	DET
taxlaw-2795	779	7	claims	claim	NOUN
taxlaw-2795	779	8	can	can	AUX
taxlaw-2795	779	9	not	not	PART
taxlaw-2795	779	10	be	be	AUX
taxlaw-2795	779	11	correct	correct	ADJ
taxlaw-2795	779	12	,	,	PUNCT
taxlaw-2795	779	13	but	but	CCONJ
taxlaw-2795	779	14	this	this	DET
taxlaw-2795	779	15	suggestion	suggestion	NOUN
taxlaw-2795	779	16	rests	rest	VERB
taxlaw-2795	779	17	upon	upon	SCONJ
taxlaw-2795	779	18	a	a	DET
taxlaw-2795	779	19	failure	failure	NOUN
taxlaw-2795	779	20	to	to	PART
taxlaw-2795	779	21	account	account	VERB
taxlaw-2795	779	22	for	for	ADP
taxlaw-2795	779	23	the	the	DET
taxlaw-2795	779	24	decisive	decisive	ADJ
taxlaw-2795	779	25	difference	difference	NOUN
taxlaw-2795	779	26	that	that	PRON
taxlaw-2795	779	27	the	the	DET
taxlaw-2795	779	28	different	different	ADJ
taxlaw-2795	779	29	background	background	NOUN
taxlaw-2795	779	30	conditions	condition	NOUN
taxlaw-2795	779	31	make	make	VERB
taxlaw-2795	779	32	for	for	ADP
taxlaw-2795	779	33	the	the	DET
taxlaw-2795	779	34	two	two	NUM
taxlaw-2795	779	35	cases	case	NOUN
taxlaw-2795	779	36	.	.	PUNCT
taxlaw-2795	780	1	it	it	PRON
taxlaw-2795	780	2	is	be	AUX
taxlaw-2795	780	3	precisely	precisely	ADV
taxlaw-2795	780	4	the	the	DET
taxlaw-2795	780	5	fact	fact	NOUN
taxlaw-2795	780	6	that	that	SCONJ
taxlaw-2795	780	7	a	a	DET
taxlaw-2795	780	8	forward	forward	ADV
taxlaw-2795	780	9	-	-	PUNCT
taxlaw-2795	780	10	looking	look	VERB
taxlaw-2795	780	11	preference	preference	NOUN
taxlaw-2795	780	12	presupposes	presuppose	VERB
taxlaw-2795	780	13	appropriate	appropriate	ADJ
taxlaw-2795	780	14	material	material	NOUN
taxlaw-2795	780	15	conditions	condition	NOUN
taxlaw-2795	780	16	that	that	PRON
taxlaw-2795	780	17	makes	make	VERB
taxlaw-2795	780	18	appropriate	appropriate	ADJ
taxlaw-2795	780	19	a	a	DET
taxlaw-2795	780	20	presumption	presumption	NOUN
taxlaw-2795	780	21	of	of	ADP
taxlaw-2795	780	22	no	no	DET
taxlaw-2795	780	23	relief	relief	NOUN
taxlaw-2795	780	24	when	when	SCONJ
taxlaw-2795	780	25	these	these	DET
taxlaw-2795	780	26	conditions	condition	NOUN
taxlaw-2795	780	27	change	change	VERB
taxlaw-2795	780	28	.	.	PUNCT
taxlaw-2795	781	1	in	in	ADP
taxlaw-2795	781	2	other	other	ADJ
taxlaw-2795	781	3	words	word	NOUN
taxlaw-2795	781	4	,	,	PUNCT
taxlaw-2795	781	5	a	a	DET
taxlaw-2795	781	6	forward	forward	ADV
taxlaw-2795	781	7	-	-	PUNCT
taxlaw-2795	781	8	looking	look	VERB
taxlaw-2795	781	9	preference	preference	NOUN
taxlaw-2795	781	10	signals	signal	NOUN
taxlaw-2795	781	11	that	that	PRON
taxlaw-2795	781	12	congress	congress	PROPN
taxlaw-2795	781	13	intends	intend	VERB
taxlaw-2795	781	14	the	the	DET
taxlaw-2795	781	15	preference	preference	NOUN
taxlaw-2795	781	16	to	to	PART
taxlaw-2795	781	17	be	be	AUX
taxlaw-2795	781	18	available	available	ADJ
taxlaw-2795	781	19	only	only	ADV
taxlaw-2795	781	20	as	as	ADV
taxlaw-2795	781	21	long	long	ADV
taxlaw-2795	781	22	as	as	SCONJ
taxlaw-2795	781	23	the	the	DET
taxlaw-2795	781	24	conditions	condition	NOUN
taxlaw-2795	781	25	that	that	PRON
taxlaw-2795	781	26	make	make	VERB
taxlaw-2795	781	27	it	it	PRON
taxlaw-2795	781	28	appropriate	appropriate	ADJ
taxlaw-2795	781	29	persist	persist	NOUN
taxlaw-2795	781	30	.	.	PUNCT
taxlaw-2795	782	1	as	as	ADV
taxlaw-2795	782	2	long	long	ADV
taxlaw-2795	782	3	as	as	SCONJ
taxlaw-2795	782	4	there	there	PRON
taxlaw-2795	782	5	is	be	VERB
taxlaw-2795	782	6	no	no	DET
taxlaw-2795	782	7	change	change	NOUN
taxlaw-2795	782	8	in	in	ADP
taxlaw-2795	782	9	material	material	ADJ
taxlaw-2795	782	10	circumstances	circumstance	NOUN
taxlaw-2795	782	11	,	,	PUNCT
taxlaw-2795	782	12	the	the	DET
taxlaw-2795	782	13	forward	forward	ADV
taxlaw-2795	782	14	-	-	PUNCT
taxlaw-2795	782	15	looking	look	VERB
taxlaw-2795	782	16	preference	preference	NOUN
taxlaw-2795	782	17	and	and	CCONJ
taxlaw-2795	782	18	the	the	DET
taxlaw-2795	782	19	immediate	immediate	ADJ
taxlaw-2795	782	20	preference	preference	NOUN
taxlaw-2795	782	21	remain	remain	VERB
taxlaw-2795	782	22	indistinguishable	indistinguishable	ADJ
taxlaw-2795	782	23	,	,	PUNCT
taxlaw-2795	782	24	for	for	ADP
taxlaw-2795	782	25	the	the	DET
taxlaw-2795	782	26	risk	risk	NOUN
taxlaw-2795	782	27	assumed	assume	VERB
taxlaw-2795	782	28	under	under	ADP
taxlaw-2795	782	29	the	the	DET
taxlaw-2795	782	30	see	see	NOUN
taxlaw-2795	782	31	kaplow	kaplow	NOUN
taxlaw-2795	782	32	,	,	PUNCT
taxlaw-2795	782	33	transition	transition	NOUN
taxlaw-2795	782	34	policy	policy	NOUN
taxlaw-2795	782	35	,	,	PUNCT
taxlaw-2795	782	36	supra	supra	PROPN
taxlaw-2795	782	37	note	note	NOUN
taxlaw-2795	782	38	2	2	NUM
taxlaw-2795	782	39	,	,	PUNCT
taxlaw-2795	782	40	at	at	ADP
taxlaw-2795	782	41	188–89	188–89	NUM
taxlaw-2795	782	42	.	.	PUNCT
taxlaw-2795	783	1	see	see	AUX
taxlaw-2795	783	2	also	also	ADV
taxlaw-2795	783	3	shaviro	shaviro	VERB
taxlaw-2795	783	4	,	,	PUNCT
taxlaw-2795	783	5	supra	supra	PROPN
taxlaw-2795	783	6	note	note	NOUN
taxlaw-2795	783	7	1	1	NUM
taxlaw-2795	783	8	,	,	PUNCT
taxlaw-2795	783	9	at	at	ADP
taxlaw-2795	783	10	218	218	NUM
taxlaw-2795	783	11	(	(	PUNCT
taxlaw-2795	783	12	noting	note	VERB
taxlaw-2795	783	13	the	the	DET
taxlaw-2795	783	14	equivalence	equivalence	NOUN
taxlaw-2795	783	15	in	in	ADP
taxlaw-2795	783	16	the	the	DET
taxlaw-2795	783	17	methods	method	NOUN
taxlaw-2795	783	18	for	for	ADP
taxlaw-2795	783	19	the	the	DET
taxlaw-2795	783	20	municipal	municipal	ADJ
taxlaw-2795	783	21	bond	bond	NOUN
taxlaw-2795	783	22	case	case	NOUN
taxlaw-2795	783	23	)	)	PUNCT
taxlaw-2795	783	24	.	.	PUNCT
taxlaw-2795	784	1	133	133	NUM
taxlaw-2795	784	2	.	.	PUNCT
taxlaw-2795	784	3	consider	consider	VERB
taxlaw-2795	784	4	a	a	DET
taxlaw-2795	784	5	taxpayer	taxpayer	NOUN
taxlaw-2795	784	6	in	in	ADP
taxlaw-2795	784	7	the	the	DET
taxlaw-2795	784	8	30	30	NUM
taxlaw-2795	784	9	%	%	NOUN
taxlaw-2795	784	10	tax	tax	NOUN
taxlaw-2795	784	11	bracket	bracket	NOUN
taxlaw-2795	784	12	who	who	PRON
taxlaw-2795	784	13	earns	earn	VERB
taxlaw-2795	784	14	$	$	SYM
taxlaw-2795	784	15	100	100	NUM
taxlaw-2795	784	16	and	and	CCONJ
taxlaw-2795	784	17	uses	use	VERB
taxlaw-2795	784	18	the	the	DET
taxlaw-2795	784	19	after	after	ADP
taxlaw-2795	784	20	-	-	PUNCT
taxlaw-2795	784	21	tax	tax	NOUN
taxlaw-2795	784	22	proceeds	proceed	NOUN
taxlaw-2795	784	23	to	to	PART
taxlaw-2795	784	24	purchase	purchase	VERB
taxlaw-2795	784	25	a	a	DET
taxlaw-2795	784	26	ten	ten	NUM
taxlaw-2795	784	27	-	-	PUNCT
taxlaw-2795	784	28	year	year	NOUN
taxlaw-2795	784	29	municipal	municipal	ADJ
taxlaw-2795	784	30	bond	bond	NOUN
taxlaw-2795	784	31	that	that	PRON
taxlaw-2795	784	32	pays	pay	VERB
taxlaw-2795	784	33	10	10	NUM
taxlaw-2795	784	34	%	%	NOUN
taxlaw-2795	784	35	annually	annually	ADV
taxlaw-2795	784	36	.	.	PUNCT
taxlaw-2795	785	1	under	under	ADP
taxlaw-2795	785	2	the	the	DET
taxlaw-2795	785	3	interest	interest	NOUN
taxlaw-2795	785	4	exclusion	exclusion	NOUN
taxlaw-2795	785	5	regime	regime	NOUN
taxlaw-2795	785	6	,	,	PUNCT
taxlaw-2795	785	7	she	she	PRON
taxlaw-2795	785	8	pays	pay	VERB
taxlaw-2795	785	9	$	$	SYM
taxlaw-2795	785	10	30	30	NUM
taxlaw-2795	785	11	in	in	ADP
taxlaw-2795	785	12	tax	tax	NOUN
taxlaw-2795	785	13	on	on	ADP
taxlaw-2795	785	14	her	her	PRON
taxlaw-2795	785	15	earnings	earning	NOUN
taxlaw-2795	785	16	,	,	PUNCT
taxlaw-2795	785	17	purchases	purchase	VERB
taxlaw-2795	785	18	a	a	DET
taxlaw-2795	785	19	$	$	SYM
taxlaw-2795	785	20	70	70	NUM
taxlaw-2795	785	21	bond	bond	NOUN
taxlaw-2795	785	22	,	,	PUNCT
taxlaw-2795	785	23	receives	receive	VERB
taxlaw-2795	785	24	$	$	SYM
taxlaw-2795	785	25	7	7	NUM
taxlaw-2795	785	26	annually	annually	ADV
taxlaw-2795	785	27	in	in	ADP
taxlaw-2795	785	28	untaxed	untaxed	ADJ
taxlaw-2795	785	29	interest	interest	NOUN
taxlaw-2795	785	30	,	,	PUNCT
taxlaw-2795	785	31	and	and	CCONJ
taxlaw-2795	785	32	receives	receive	VERB
taxlaw-2795	785	33	her	she	PRON
taxlaw-2795	785	34	$	$	SYM
taxlaw-2795	785	35	70	70	NUM
taxlaw-2795	785	36	back	back	ADV
taxlaw-2795	785	37	at	at	ADP
taxlaw-2795	785	38	term	term	NOUN
taxlaw-2795	785	39	tax	tax	NOUN
taxlaw-2795	785	40	-	-	PUNCT
taxlaw-2795	785	41	free	free	ADJ
taxlaw-2795	785	42	.	.	PUNCT
taxlaw-2795	786	1	under	under	ADP
taxlaw-2795	786	2	the	the	DET
taxlaw-2795	786	3	deduction	deduction	NOUN
taxlaw-2795	786	4	regime	regime	NOUN
taxlaw-2795	786	5	,	,	PUNCT
taxlaw-2795	786	6	she	she	PRON
taxlaw-2795	786	7	pays	pay	VERB
taxlaw-2795	786	8	no	no	DET
taxlaw-2795	786	9	tax	tax	NOUN
taxlaw-2795	786	10	on	on	ADP
taxlaw-2795	786	11	the	the	DET
taxlaw-2795	786	12	$	$	SYM
taxlaw-2795	786	13	100	100	NUM
taxlaw-2795	786	14	of	of	ADP
taxlaw-2795	786	15	earnings	earning	NOUN
taxlaw-2795	786	16	,	,	PUNCT
taxlaw-2795	786	17	purchases	purchase	VERB
taxlaw-2795	786	18	a	a	DET
taxlaw-2795	786	19	$	$	SYM
taxlaw-2795	786	20	100	100	NUM
taxlaw-2795	786	21	bond	bond	NOUN
taxlaw-2795	786	22	,	,	PUNCT
taxlaw-2795	786	23	earns	earn	VERB
taxlaw-2795	786	24	$	$	SYM
taxlaw-2795	786	25	10	10	NUM
taxlaw-2795	786	26	annual	annual	ADJ
taxlaw-2795	786	27	interest	interest	NOUN
taxlaw-2795	786	28	on	on	ADP
taxlaw-2795	786	29	which	which	PRON
taxlaw-2795	786	30	she	she	PRON
taxlaw-2795	786	31	pays	pay	VERB
taxlaw-2795	786	32	$	$	SYM
taxlaw-2795	786	33	3	3	NUM
taxlaw-2795	786	34	tax	tax	NOUN
taxlaw-2795	786	35	,	,	PUNCT
taxlaw-2795	786	36	and	and	CCONJ
taxlaw-2795	786	37	receives	receive	VERB
taxlaw-2795	786	38	her	she	PRON
taxlaw-2795	786	39	$	$	SYM
taxlaw-2795	786	40	100	100	NUM
taxlaw-2795	786	41	back	back	ADV
taxlaw-2795	786	42	at	at	ADP
taxlaw-2795	786	43	term	term	NOUN
taxlaw-2795	786	44	,	,	PUNCT
taxlaw-2795	786	45	at	at	ADP
taxlaw-2795	786	46	which	which	DET
taxlaw-2795	786	47	time	time	NOUN
taxlaw-2795	786	48	she	she	PRON
taxlaw-2795	786	49	pays	pay	VERB
taxlaw-2795	786	50	$	$	SYM
taxlaw-2795	786	51	30	30	NUM
taxlaw-2795	786	52	in	in	ADP
taxlaw-2795	786	53	tax	tax	NOUN
taxlaw-2795	786	54	.	.	PUNCT
taxlaw-2795	787	1	134	134	NUM
taxlaw-2795	787	2	.	.	PUNCT
taxlaw-2795	788	1	see	see	VERB
taxlaw-2795	788	2	generally	generally	ADV
taxlaw-2795	788	3	logue	logue	NOUN
taxlaw-2795	788	4	,	,	PUNCT
taxlaw-2795	788	5	tax	tax	NOUN
taxlaw-2795	788	6	transitions	transition	NOUN
taxlaw-2795	788	7	,	,	PUNCT
taxlaw-2795	788	8	supra	supra	PROPN
taxlaw-2795	788	9	note	note	PROPN
taxlaw-2795	788	10	11	11	NUM
taxlaw-2795	788	11	,	,	PUNCT
taxlaw-2795	788	12	at	at	ADP
taxlaw-2795	788	13	1181–94	1181–94	NUM
taxlaw-2795	788	14	,	,	PUNCT
taxlaw-2795	788	15	for	for	ADP
taxlaw-2795	788	16	a	a	DET
taxlaw-2795	788	17	discussion	discussion	NOUN
taxlaw-2795	788	18	of	of	ADP
taxlaw-2795	788	19	methods	method	NOUN
taxlaw-2795	788	20	by	by	ADP
taxlaw-2795	788	21	which	which	PRON
taxlaw-2795	788	22	congress	congress	PROPN
taxlaw-2795	788	23	might	might	AUX
taxlaw-2795	788	24	bind	bind	VERB
taxlaw-2795	788	25	itself	itself	PRON
taxlaw-2795	788	26	to	to	ADP
taxlaw-2795	788	27	transition	transition	NOUN
taxlaw-2795	788	28	relief	relief	NOUN
taxlaw-2795	788	29	.	.	PUNCT
taxlaw-2795	789	1	166	166	NUM
taxlaw-2795	789	2	columbia	columbia	PROPN
taxlaw-2795	789	3	jour'al	jour'al	PROPN
taxlaw-2795	789	4	of	of	ADP
taxlaw-2795	789	5	tax	tax	NOUN
taxlaw-2795	789	6	law	law	NOUN
taxlaw-2795	789	7	[	[	X
taxlaw-2795	789	8	vol	vol	NOUN
taxlaw-2795	789	9	.	.	PUNCT
taxlaw-2795	789	10	1:120	1:120	ADJ
taxlaw-2795	789	11	forward	forward	ADV
taxlaw-2795	789	12	-	-	PUNCT
taxlaw-2795	789	13	looking	look	VERB
taxlaw-2795	789	14	preference	preference	NOUN
taxlaw-2795	789	15	has	have	AUX
taxlaw-2795	789	16	not	not	PART
taxlaw-2795	789	17	materialized	materialize	VERB
taxlaw-2795	789	18	,	,	PUNCT
taxlaw-2795	789	19	and	and	CCONJ
taxlaw-2795	789	20	it	it	PRON
taxlaw-2795	789	21	was	be	AUX
taxlaw-2795	789	22	that	that	DET
taxlaw-2795	789	23	risk	risk	NOUN
taxlaw-2795	789	24	that	that	PRON
taxlaw-2795	789	25	justified	justify	VERB
taxlaw-2795	789	26	the	the	DET
taxlaw-2795	789	27	presumption	presumption	NOUN
taxlaw-2795	789	28	against	against	ADP
taxlaw-2795	789	29	transition	transition	NOUN
taxlaw-2795	789	30	relief	relief	NOUN
taxlaw-2795	789	31	.	.	PUNCT
taxlaw-2795	790	1	one	one	PRON
taxlaw-2795	790	2	might	might	AUX
taxlaw-2795	790	3	accept	accept	VERB
taxlaw-2795	790	4	that	that	SCONJ
taxlaw-2795	790	5	a	a	DET
taxlaw-2795	790	6	difference	difference	NOUN
taxlaw-2795	790	7	between	between	ADP
taxlaw-2795	790	8	changed	change	VERB
taxlaw-2795	790	9	material	material	NOUN
taxlaw-2795	790	10	circumstances	circumstance	NOUN
taxlaw-2795	790	11	and	and	CCONJ
taxlaw-2795	790	12	changed	change	VERB
taxlaw-2795	790	13	legislative	legislative	ADJ
taxlaw-2795	790	14	judgments	judgment	NOUN
taxlaw-2795	790	15	has	have	VERB
taxlaw-2795	790	16	some	some	DET
taxlaw-2795	790	17	significance	significance	NOUN
taxlaw-2795	790	18	for	for	ADP
taxlaw-2795	790	19	transition	transition	NOUN
taxlaw-2795	790	20	policy	policy	NOUN
taxlaw-2795	790	21	,	,	PUNCT
taxlaw-2795	790	22	but	but	CCONJ
taxlaw-2795	790	23	query	query	NOUN
taxlaw-2795	790	24	why	why	SCONJ
taxlaw-2795	790	25	investors	investor	NOUN
taxlaw-2795	790	26	might	might	AUX
taxlaw-2795	790	27	not	not	PART
taxlaw-2795	790	28	also	also	ADV
taxlaw-2795	790	29	assume	assume	VERB
taxlaw-2795	790	30	the	the	DET
taxlaw-2795	790	31	risk	risk	NOUN
taxlaw-2795	790	32	of	of	ADP
taxlaw-2795	790	33	no	no	DET
taxlaw-2795	790	34	relief	relief	NOUN
taxlaw-2795	790	35	in	in	ADP
taxlaw-2795	790	36	the	the	DET
taxlaw-2795	790	37	changed	change	VERB
taxlaw-2795	790	38	-	-	PUNCT
taxlaw-2795	790	39	judgment	judgment	NOUN
taxlaw-2795	790	40	case	case	NOUN
taxlaw-2795	790	41	when	when	SCONJ
taxlaw-2795	790	42	a	a	DET
taxlaw-2795	790	43	preference	preference	NOUN
taxlaw-2795	790	44	is	be	AUX
taxlaw-2795	790	45	adopted	adopt	VERB
taxlaw-2795	790	46	on	on	ADP
taxlaw-2795	790	47	a	a	DET
taxlaw-2795	790	48	forward	forward	ADV
taxlaw-2795	790	49	-	-	PUNCT
taxlaw-2795	790	50	looking	look	VERB
taxlaw-2795	790	51	rather	rather	ADV
taxlaw-2795	790	52	than	than	ADP
taxlaw-2795	790	53	an	an	DET
taxlaw-2795	790	54	immediate	immediate	ADJ
taxlaw-2795	790	55	basis	basis	NOUN
taxlaw-2795	790	56	.	.	PUNCT
taxlaw-2795	791	1	the	the	DET
taxlaw-2795	791	2	difficulty	difficulty	NOUN
taxlaw-2795	791	3	is	be	AUX
taxlaw-2795	791	4	that	that	SCONJ
taxlaw-2795	791	5	if	if	SCONJ
taxlaw-2795	791	6	such	such	DET
taxlaw-2795	791	7	a	a	DET
taxlaw-2795	791	8	presumption	presumption	NOUN
taxlaw-2795	791	9	obtained	obtain	VERB
taxlaw-2795	791	10	,	,	PUNCT
taxlaw-2795	791	11	then	then	ADV
taxlaw-2795	791	12	the	the	DET
taxlaw-2795	791	13	enactment	enactment	NOUN
taxlaw-2795	791	14	of	of	ADP
taxlaw-2795	791	15	a	a	DET
taxlaw-2795	791	16	tax	tax	NOUN
taxlaw-2795	791	17	preference	preference	NOUN
taxlaw-2795	791	18	whose	whose	DET
taxlaw-2795	791	19	benefits	benefit	NOUN
taxlaw-2795	791	20	extended	extend	VERB
taxlaw-2795	791	21	to	to	ADP
taxlaw-2795	791	22	future	future	ADJ
taxlaw-2795	791	23	periods	period	NOUN
taxlaw-2795	791	24	would	would	AUX
taxlaw-2795	791	25	rationally	rationally	ADV
taxlaw-2795	791	26	be	be	AUX
taxlaw-2795	791	27	viewed	view	VERB
taxlaw-2795	791	28	as	as	ADP
taxlaw-2795	791	29	equivalent	equivalent	ADJ
taxlaw-2795	791	30	,	,	PUNCT
taxlaw-2795	791	31	at	at	ADP
taxlaw-2795	791	32	the	the	DET
taxlaw-2795	791	33	front	front	ADJ
taxlaw-2795	791	34	end	end	NOUN
taxlaw-2795	791	35	,	,	PUNCT
taxlaw-2795	791	36	to	to	ADP
taxlaw-2795	791	37	congress	congress	PROPN
taxlaw-2795	791	38	’s	’s	AUX
taxlaw-2795	791	39	saying	say	VERB
taxlaw-2795	791	40	that	that	SCONJ
taxlaw-2795	791	41	it	it	PRON
taxlaw-2795	791	42	does	do	AUX
taxlaw-2795	791	43	not	not	PART
taxlaw-2795	791	44	want	want	VERB
taxlaw-2795	791	45	to	to	PART
taxlaw-2795	791	46	provide	provide	VERB
taxlaw-2795	791	47	the	the	DET
taxlaw-2795	791	48	preference	preference	NOUN
taxlaw-2795	791	49	on	on	ADP
taxlaw-2795	791	50	a	a	DET
taxlaw-2795	791	51	steady	steady	ADJ
taxlaw-2795	791	52	-	-	PUNCT
taxlaw-2795	791	53	state	state	NOUN
taxlaw-2795	791	54	basis	basis	NOUN
taxlaw-2795	791	55	under	under	ADP
taxlaw-2795	791	56	the	the	DET
taxlaw-2795	791	57	existing	exist	VERB
taxlaw-2795	791	58	facts	fact	NOUN
taxlaw-2795	791	59	,	,	PUNCT
taxlaw-2795	791	60	for	for	SCONJ
taxlaw-2795	791	61	if	if	SCONJ
taxlaw-2795	791	62	it	it	PRON
taxlaw-2795	791	63	did	do	VERB
taxlaw-2795	791	64	it	it	PRON
taxlaw-2795	791	65	would	would	AUX
taxlaw-2795	791	66	have	have	AUX
taxlaw-2795	791	67	made	make	VERB
taxlaw-2795	791	68	the	the	DET
taxlaw-2795	791	69	preference	preference	NOUN
taxlaw-2795	791	70	available	available	ADJ
taxlaw-2795	791	71	as	as	ADP
taxlaw-2795	791	72	an	an	DET
taxlaw-2795	791	73	immediate	immediate	ADJ
taxlaw-2795	791	74	deduction	deduction	NOUN
taxlaw-2795	791	75	.	.	PUNCT
taxlaw-2795	792	1	it	it	PRON
taxlaw-2795	792	2	is	be	AUX
taxlaw-2795	792	3	entirely	entirely	ADV
taxlaw-2795	792	4	unclear	unclear	ADJ
taxlaw-2795	792	5	why	why	SCONJ
taxlaw-2795	792	6	such	such	DET
taxlaw-2795	792	7	a	a	DET
taxlaw-2795	792	8	signaling	signal	VERB
taxlaw-2795	792	9	presumption	presumption	NOUN
taxlaw-2795	792	10	should	should	AUX
taxlaw-2795	792	11	operate	operate	VERB
taxlaw-2795	792	12	.	.	PUNCT
taxlaw-2795	793	1	it	it	PRON
taxlaw-2795	793	2	needlessly	needlessly	ADV
taxlaw-2795	793	3	limits	limit	VERB
taxlaw-2795	793	4	congress	congress	PROPN
taxlaw-2795	793	5	’s	’s	PART
taxlaw-2795	793	6	ability	ability	NOUN
taxlaw-2795	793	7	to	to	PART
taxlaw-2795	793	8	offer	offer	VERB
taxlaw-2795	793	9	tax	tax	NOUN
taxlaw-2795	793	10	benefits	benefit	NOUN
taxlaw-2795	793	11	in	in	ADP
taxlaw-2795	793	12	the	the	DET
taxlaw-2795	793	13	form	form	NOUN
taxlaw-2795	793	14	it	it	PRON
taxlaw-2795	793	15	prefers	prefer	VERB
taxlaw-2795	793	16	,	,	PUNCT
taxlaw-2795	793	17	when	when	SCONJ
taxlaw-2795	793	18	congress	congress	PROPN
taxlaw-2795	793	19	can	can	AUX
taxlaw-2795	793	20	limit	limit	VERB
taxlaw-2795	793	21	the	the	DET
taxlaw-2795	793	22	benefits	benefit	NOUN
taxlaw-2795	793	23	on	on	ADP
taxlaw-2795	793	24	enactment	enactment	NOUN
taxlaw-2795	793	25	directly	directly	ADV
taxlaw-2795	793	26	,	,	PUNCT
taxlaw-2795	793	27	simply	simply	ADV
taxlaw-2795	793	28	by	by	ADP
taxlaw-2795	793	29	sunsetting	sunsette	VERB
taxlaw-2795	793	30	the	the	DET
taxlaw-2795	793	31	preference	preference	NOUN
taxlaw-2795	793	32	or	or	CCONJ
taxlaw-2795	793	33	by	by	ADP
taxlaw-2795	793	34	making	make	VERB
taxlaw-2795	793	35	it	it	PRON
taxlaw-2795	793	36	otherwise	otherwise	ADV
taxlaw-2795	793	37	conditional	conditional	ADJ
taxlaw-2795	793	38	.	.	PUNCT
taxlaw-2795	794	1	for	for	ADP
taxlaw-2795	794	2	although	although	SCONJ
taxlaw-2795	794	3	a	a	DET
taxlaw-2795	794	4	deduction	deduction	NOUN
taxlaw-2795	794	5	and	and	CCONJ
taxlaw-2795	794	6	an	an	DET
taxlaw-2795	794	7	exclusion	exclusion	NOUN
taxlaw-2795	794	8	may	may	AUX
taxlaw-2795	794	9	be	be	AUX
taxlaw-2795	794	10	the	the	DET
taxlaw-2795	794	11	same	same	ADJ
taxlaw-2795	794	12	on	on	ADP
taxlaw-2795	794	13	a	a	DET
taxlaw-2795	794	14	steadystate	steadystate	ADJ
taxlaw-2795	794	15	basis	basis	NOUN
taxlaw-2795	794	16	,	,	PUNCT
taxlaw-2795	794	17	they	they	PRON
taxlaw-2795	794	18	have	have	VERB
taxlaw-2795	794	19	different	different	ADJ
taxlaw-2795	794	20	properties	property	NOUN
taxlaw-2795	794	21	with	with	ADP
taxlaw-2795	794	22	respect	respect	NOUN
taxlaw-2795	794	23	to	to	ADP
taxlaw-2795	794	24	transition	transition	NOUN
taxlaw-2795	794	25	periods	period	NOUN
taxlaw-2795	794	26	,	,	PUNCT
taxlaw-2795	794	27	and	and	CCONJ
taxlaw-2795	794	28	congress	congress	PROPN
taxlaw-2795	794	29	might	might	AUX
taxlaw-2795	794	30	well	well	ADV
taxlaw-2795	794	31	prefer	prefer	VERB
taxlaw-2795	794	32	to	to	PART
taxlaw-2795	794	33	plan	plan	VERB
taxlaw-2795	794	34	for	for	ADP
taxlaw-2795	794	35	the	the	DET
taxlaw-2795	794	36	possibility	possibility	NOUN
taxlaw-2795	794	37	of	of	ADP
taxlaw-2795	794	38	changed	change	VERB
taxlaw-2795	794	39	material	material	NOUN
taxlaw-2795	794	40	circumstances	circumstance	NOUN
taxlaw-2795	794	41	in	in	ADP
taxlaw-2795	794	42	designing	design	VERB
taxlaw-2795	794	43	the	the	DET
taxlaw-2795	794	44	tax	tax	NOUN
taxlaw-2795	794	45	preference	preference	NOUN
taxlaw-2795	794	46	;	;	PUNCT
taxlaw-2795	794	47	removing	remove	VERB
taxlaw-2795	794	48	the	the	DET
taxlaw-2795	794	49	presumption	presumption	NOUN
taxlaw-2795	794	50	that	that	SCONJ
taxlaw-2795	794	51	any	any	DET
taxlaw-2795	794	52	forward	forward	ADV
taxlaw-2795	794	53	-	-	PUNCT
taxlaw-2795	794	54	looking	look	VERB
taxlaw-2795	794	55	preference	preference	NOUN
taxlaw-2795	794	56	comes	come	VERB
taxlaw-2795	794	57	with	with	ADP
taxlaw-2795	794	58	a	a	DET
taxlaw-2795	794	59	risk	risk	NOUN
taxlaw-2795	794	60	of	of	ADP
taxlaw-2795	794	61	uncompensated	uncompensated	ADJ
taxlaw-2795	794	62	change	change	NOUN
taxlaw-2795	794	63	even	even	ADV
taxlaw-2795	794	64	where	where	SCONJ
taxlaw-2795	794	65	material	material	NOUN
taxlaw-2795	794	66	conditions	condition	NOUN
taxlaw-2795	794	67	do	do	AUX
taxlaw-2795	794	68	not	not	PART
taxlaw-2795	794	69	change	change	VERB
taxlaw-2795	794	70	leaves	leave	NOUN
taxlaw-2795	794	71	that	that	DET
taxlaw-2795	794	72	flexibility	flexibility	NOUN
taxlaw-2795	794	73	available	available	ADJ
taxlaw-2795	794	74	.	.	PUNCT
taxlaw-2795	795	1	consider	consider	VERB
taxlaw-2795	795	2	that	that	PRON
taxlaw-2795	795	3	where	where	SCONJ
taxlaw-2795	795	4	a	a	DET
taxlaw-2795	795	5	change	change	NOUN
taxlaw-2795	795	6	in	in	ADP
taxlaw-2795	795	7	circumstances	circumstance	NOUN
taxlaw-2795	795	8	makes	make	VERB
taxlaw-2795	795	9	the	the	DET
taxlaw-2795	795	10	preference	preference	NOUN
taxlaw-2795	795	11	a	a	DET
taxlaw-2795	795	12	bad	bad	ADJ
taxlaw-2795	795	13	policy	policy	NOUN
taxlaw-2795	795	14	idea	idea	NOUN
taxlaw-2795	795	15	,	,	PUNCT
taxlaw-2795	795	16	having	having	AUX
taxlaw-2795	795	17	offered	offer	VERB
taxlaw-2795	795	18	the	the	DET
taxlaw-2795	795	19	exclusion	exclusion	NOUN
taxlaw-2795	795	20	is	be	AUX
taxlaw-2795	795	21	cheaper	cheap	ADJ
taxlaw-2795	795	22	than	than	ADP
taxlaw-2795	795	23	having	having	AUX
taxlaw-2795	795	24	offered	offer	VERB
taxlaw-2795	795	25	the	the	DET
taxlaw-2795	795	26	deduction	deduction	NOUN
taxlaw-2795	795	27	precisely	precisely	ADV
taxlaw-2795	795	28	because	because	SCONJ
taxlaw-2795	795	29	the	the	DET
taxlaw-2795	795	30	exclusion	exclusion	NOUN
taxlaw-2795	795	31	’s	’s	PART
taxlaw-2795	795	32	benefits	benefit	NOUN
taxlaw-2795	795	33	materialize	materialize	VERB
taxlaw-2795	795	34	later	later	ADV
taxlaw-2795	795	35	than	than	ADP
taxlaw-2795	795	36	the	the	DET
taxlaw-2795	795	37	deduction	deduction	NOUN
taxlaw-2795	795	38	’s	’s	ADV
taxlaw-2795	795	39	;	;	PUNCT
taxlaw-2795	795	40	the	the	DET
taxlaw-2795	795	41	forgone	forgone	NOUN
taxlaw-2795	795	42	revenue	revenue	NOUN
taxlaw-2795	795	43	under	under	ADP
taxlaw-2795	795	44	the	the	DET
taxlaw-2795	795	45	exclusion	exclusion	NOUN
taxlaw-2795	795	46	is	be	AUX
taxlaw-2795	795	47	always	always	ADV
taxlaw-2795	795	48	less	less	ADJ
taxlaw-2795	795	49	than	than	ADP
taxlaw-2795	795	50	under	under	ADP
taxlaw-2795	795	51	the	the	DET
taxlaw-2795	795	52	deduction	deduction	NOUN
taxlaw-2795	795	53	as	as	ADV
taxlaw-2795	795	54	long	long	ADV
taxlaw-2795	795	55	as	as	SCONJ
taxlaw-2795	795	56	any	any	DET
taxlaw-2795	795	57	bonds	bond	NOUN
taxlaw-2795	795	58	are	be	AUX
taxlaw-2795	795	59	outstanding	outstanding	ADJ
taxlaw-2795	795	60	on	on	ADP
taxlaw-2795	795	61	the	the	DET
taxlaw-2795	795	62	repeal	repeal	NOUN
taxlaw-2795	795	63	date	date	NOUN
taxlaw-2795	795	64	.	.	PUNCT
taxlaw-2795	796	1	because	because	SCONJ
taxlaw-2795	796	2	a	a	DET
taxlaw-2795	796	3	rejection	rejection	NOUN
taxlaw-2795	796	4	of	of	ADP
taxlaw-2795	796	5	the	the	DET
taxlaw-2795	796	6	presumption	presumption	NOUN
taxlaw-2795	796	7	of	of	ADP
taxlaw-2795	796	8	no	no	DET
taxlaw-2795	796	9	relief	relief	NOUN
taxlaw-2795	796	10	when	when	SCONJ
taxlaw-2795	796	11	relevant	relevant	ADJ
taxlaw-2795	796	12	circumstances	circumstance	NOUN
taxlaw-2795	796	13	have	have	AUX
taxlaw-2795	796	14	not	not	PART
taxlaw-2795	796	15	changed	change	VERB
taxlaw-2795	796	16	does	do	AUX
taxlaw-2795	796	17	not	not	PART
taxlaw-2795	796	18	entail	entail	VERB
taxlaw-2795	796	19	rejecting	reject	VERB
taxlaw-2795	796	20	the	the	DET
taxlaw-2795	796	21	presumption	presumption	NOUN
taxlaw-2795	796	22	when	when	SCONJ
taxlaw-2795	796	23	they	they	PRON
taxlaw-2795	796	24	have	have	AUX
taxlaw-2795	796	25	changed	change	VERB
taxlaw-2795	796	26	,	,	PUNCT
taxlaw-2795	796	27	there	there	PRON
taxlaw-2795	796	28	is	be	VERB
taxlaw-2795	796	29	no	no	DET
taxlaw-2795	796	30	benefit	benefit	NOUN
taxlaw-2795	796	31	to	to	PART
taxlaw-2795	796	32	be	be	AUX
taxlaw-2795	796	33	had	have	VERB
taxlaw-2795	796	34	from	from	ADP
taxlaw-2795	796	35	adopting	adopt	VERB
taxlaw-2795	796	36	the	the	DET
taxlaw-2795	796	37	presumption	presumption	NOUN
taxlaw-2795	796	38	.	.	PUNCT
taxlaw-2795	797	1	note	note	NOUN
taxlaw-2795	797	2	,	,	PUNCT
taxlaw-2795	797	3	further	far	ADV
taxlaw-2795	797	4	,	,	PUNCT
taxlaw-2795	797	5	that	that	SCONJ
taxlaw-2795	797	6	the	the	DET
taxlaw-2795	797	7	availability	availability	NOUN
taxlaw-2795	797	8	of	of	ADP
taxlaw-2795	797	9	means	mean	NOUN
taxlaw-2795	797	10	by	by	ADP
taxlaw-2795	797	11	which	which	PRON
taxlaw-2795	797	12	to	to	PART
taxlaw-2795	797	13	make	make	VERB
taxlaw-2795	797	14	relief	relief	NOUN
taxlaw-2795	797	15	tentative	tentative	NOUN
taxlaw-2795	797	16	other	other	ADJ
taxlaw-2795	797	17	than	than	ADP
taxlaw-2795	797	18	by	by	ADP
taxlaw-2795	797	19	having	have	VERB
taxlaw-2795	797	20	a	a	DET
taxlaw-2795	797	21	presumption	presumption	NOUN
taxlaw-2795	797	22	of	of	ADP
taxlaw-2795	797	23	no	no	DET
taxlaw-2795	797	24	transition	transition	NOUN
taxlaw-2795	797	25	relief	relief	NOUN
taxlaw-2795	797	26	when	when	SCONJ
taxlaw-2795	797	27	the	the	DET
taxlaw-2795	797	28	facts	fact	NOUN
taxlaw-2795	797	29	have	have	AUX
taxlaw-2795	797	30	not	not	PART
taxlaw-2795	797	31	changed	change	VERB
taxlaw-2795	797	32	makes	make	VERB
taxlaw-2795	797	33	the	the	DET
taxlaw-2795	797	34	decision	decision	NOUN
taxlaw-2795	797	35	not	not	PART
taxlaw-2795	797	36	to	to	PART
taxlaw-2795	797	37	offer	offer	VERB
taxlaw-2795	797	38	transition	transition	NOUN
taxlaw-2795	797	39	relief	relief	NOUN
taxlaw-2795	797	40	in	in	ADP
taxlaw-2795	797	41	this	this	DET
taxlaw-2795	797	42	context	context	NOUN
taxlaw-2795	797	43	irrational	irrational	ADJ
taxlaw-2795	797	44	.	.	PUNCT
taxlaw-2795	798	1	there	there	PRON
taxlaw-2795	798	2	is	be	VERB
taxlaw-2795	798	3	literally	literally	ADV
taxlaw-2795	798	4	no	no	DET
taxlaw-2795	798	5	relevant	relevant	ADJ
taxlaw-2795	798	6	difference	difference	NOUN
taxlaw-2795	798	7	on	on	ADP
taxlaw-2795	798	8	a	a	DET
taxlaw-2795	798	9	steadystate	steadystate	ADJ
taxlaw-2795	798	10	basis	basis	NOUN
taxlaw-2795	798	11	between	between	ADP
taxlaw-2795	798	12	the	the	DET
taxlaw-2795	798	13	deduction	deduction	NOUN
taxlaw-2795	798	14	method	method	NOUN
taxlaw-2795	798	15	and	and	CCONJ
taxlaw-2795	798	16	the	the	DET
taxlaw-2795	798	17	exclusion	exclusion	NOUN
taxlaw-2795	798	18	method	method	NOUN
taxlaw-2795	798	19	,	,	PUNCT
taxlaw-2795	798	20	and	and	CCONJ
taxlaw-2795	798	21	given	give	VERB
taxlaw-2795	798	22	that	that	SCONJ
taxlaw-2795	798	23	the	the	DET
taxlaw-2795	798	24	case	case	NOUN
taxlaw-2795	798	25	under	under	ADP
taxlaw-2795	798	26	consideration	consideration	NOUN
taxlaw-2795	798	27	involves	involve	VERB
taxlaw-2795	798	28	no	no	DET
taxlaw-2795	798	29	material	material	NOUN
taxlaw-2795	798	30	change	change	NOUN
taxlaw-2795	798	31	to	to	ADP
taxlaw-2795	798	32	the	the	DET
taxlaw-2795	798	33	facts	fact	NOUN
taxlaw-2795	798	34	,	,	PUNCT
taxlaw-2795	798	35	the	the	DET
taxlaw-2795	798	36	potential	potential	ADJ
taxlaw-2795	798	37	penalty	penalty	NOUN
taxlaw-2795	798	38	of	of	ADP
taxlaw-2795	798	39	non	non	ADJ
taxlaw-2795	798	40	-	-	ADJ
taxlaw-2795	798	41	grandfathered	grandfathered	ADJ
taxlaw-2795	798	42	repeal	repeal	NOUN
taxlaw-2795	798	43	would	would	AUX
taxlaw-2795	798	44	indeed	indeed	ADV
taxlaw-2795	798	45	depend	depend	VERB
taxlaw-2795	798	46	upon	upon	SCONJ
taxlaw-2795	798	47	“	"	PUNCT
taxlaw-2795	798	48	mere	mere	ADJ
taxlaw-2795	798	49	accounting	accounting	NOUN
taxlaw-2795	798	50	considerations,”135	considerations,”135	NOUN
taxlaw-2795	798	51	because	because	SCONJ
taxlaw-2795	798	52	what	what	PRON
taxlaw-2795	798	53	obtains	obtain	VERB
taxlaw-2795	798	54	is	be	AUX
taxlaw-2795	798	55	,	,	PUNCT
taxlaw-2795	798	56	135	135	NUM
taxlaw-2795	798	57	.	.	NUM
taxlaw-2795	798	58	shaviro	shaviro	PROPN
taxlaw-2795	798	59	,	,	PUNCT
taxlaw-2795	798	60	supra	supra	PROPN
taxlaw-2795	798	61	note	note	NOUN
taxlaw-2795	798	62	1	1	NUM
taxlaw-2795	798	63	,	,	PUNCT
taxlaw-2795	798	64	at	at	ADP
taxlaw-2795	798	65	106	106	NUM
taxlaw-2795	798	66	.	.	PUNCT
taxlaw-2795	799	1	shaviro	shaviro	PROPN
taxlaw-2795	799	2	uses	use	VERB
taxlaw-2795	799	3	the	the	DET
taxlaw-2795	799	4	quoted	quote	VERB
taxlaw-2795	799	5	language	language	NOUN
taxlaw-2795	799	6	to	to	PART
taxlaw-2795	799	7	describe	describe	VERB
taxlaw-2795	799	8	the	the	DET
taxlaw-2795	799	9	definition	definition	NOUN
taxlaw-2795	799	10	of	of	ADP
taxlaw-2795	799	11	nominal	nominal	ADJ
taxlaw-2795	799	12	retroactivity	retroactivity	NOUN
taxlaw-2795	799	13	.	.	PUNCT
taxlaw-2795	800	1	2010	2010	NUM
taxlaw-2795	800	2	]	]	X
taxlaw-2795	800	3	legal	legal	ADJ
taxlaw-2795	800	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	800	5	's	's	PART
taxlaw-2795	800	6	167	167	NUM
taxlaw-2795	800	7	in	in	ADP
taxlaw-2795	800	8	effect	effect	NOUN
taxlaw-2795	800	9	,	,	PUNCT
taxlaw-2795	800	10	a	a	DET
taxlaw-2795	800	11	steady	steady	ADJ
taxlaw-2795	800	12	state	state	NOUN
taxlaw-2795	800	13	.	.	PUNCT
taxlaw-2795	801	1	and	and	CCONJ
taxlaw-2795	801	2	this	this	DET
taxlaw-2795	801	3	equivalence	equivalence	NOUN
taxlaw-2795	801	4	indicates	indicate	VERB
taxlaw-2795	801	5	,	,	PUNCT
taxlaw-2795	801	6	in	in	ADP
taxlaw-2795	801	7	turn	turn	NOUN
taxlaw-2795	801	8	,	,	PUNCT
taxlaw-2795	801	9	that	that	DET
taxlaw-2795	801	10	failure	failure	NOUN
taxlaw-2795	801	11	to	to	PART
taxlaw-2795	801	12	provide	provide	VERB
taxlaw-2795	801	13	grandfathering	grandfathere	VERB
taxlaw-2795	801	14	relief	relief	NOUN
taxlaw-2795	801	15	in	in	ADP
taxlaw-2795	801	16	the	the	DET
taxlaw-2795	801	17	no	no	DET
taxlaw-2795	801	18	-	-	PUNCT
taxlaw-2795	801	19	change	change	NOUN
taxlaw-2795	801	20	-	-	PUNCT
taxlaw-2795	801	21	of	of	ADP
taxlaw-2795	801	22	-	-	PUNCT
taxlaw-2795	801	23	circumstances	circumstance	NOUN
taxlaw-2795	801	24	case	case	NOUN
taxlaw-2795	801	25	is	be	AUX
taxlaw-2795	801	26	analytically	analytically	ADV
taxlaw-2795	801	27	equivalent	equivalent	ADJ
taxlaw-2795	801	28	to	to	AUX
taxlaw-2795	801	29	nominally	nominally	ADV
taxlaw-2795	801	30	retroactive	retroactive	VERB
taxlaw-2795	801	31	taxation	taxation	NOUN
taxlaw-2795	801	32	.	.	PUNCT
taxlaw-2795	802	1	in	in	ADP
taxlaw-2795	802	2	other	other	ADJ
taxlaw-2795	802	3	words	word	NOUN
taxlaw-2795	802	4	,	,	PUNCT
taxlaw-2795	802	5	the	the	DET
taxlaw-2795	802	6	relevant	relevant	ADJ
taxlaw-2795	802	7	difference	difference	NOUN
taxlaw-2795	802	8	between	between	ADP
taxlaw-2795	802	9	prospective	prospective	ADJ
taxlaw-2795	802	10	repeal	repeal	NOUN
taxlaw-2795	802	11	without	without	ADP
taxlaw-2795	802	12	relief	relief	NOUN
taxlaw-2795	802	13	and	and	CCONJ
taxlaw-2795	802	14	retroactive	retroactive	ADJ
taxlaw-2795	802	15	taxation	taxation	NOUN
taxlaw-2795	802	16	is	be	AUX
taxlaw-2795	802	17	that	that	SCONJ
taxlaw-2795	802	18	one	one	PRON
taxlaw-2795	802	19	can	can	AUX
taxlaw-2795	802	20	rationally	rationally	ADV
taxlaw-2795	802	21	consider	consider	VERB
taxlaw-2795	802	22	investors	investor	NOUN
taxlaw-2795	802	23	to	to	PART
taxlaw-2795	802	24	have	have	AUX
taxlaw-2795	802	25	assumed	assume	VERB
taxlaw-2795	802	26	the	the	DET
taxlaw-2795	802	27	risk	risk	NOUN
taxlaw-2795	802	28	of	of	ADP
taxlaw-2795	802	29	changed	change	VERB
taxlaw-2795	802	30	material	material	NOUN
taxlaw-2795	802	31	circumstances	circumstance	NOUN
taxlaw-2795	802	32	that	that	PRON
taxlaw-2795	802	33	may	may	AUX
taxlaw-2795	802	34	make	make	VERB
taxlaw-2795	802	35	current	current	ADJ
taxlaw-2795	802	36	law	law	NOUN
taxlaw-2795	802	37	sub	sub	NOUN
taxlaw-2795	802	38	-	-	ADJ
taxlaw-2795	802	39	optimal	optimal	ADJ
taxlaw-2795	802	40	,	,	PUNCT
taxlaw-2795	802	41	but	but	CCONJ
taxlaw-2795	802	42	not	not	PART
taxlaw-2795	802	43	that	that	SCONJ
taxlaw-2795	802	44	they	they	PRON
taxlaw-2795	802	45	have	have	AUX
taxlaw-2795	802	46	assumed	assume	VERB
taxlaw-2795	802	47	the	the	DET
taxlaw-2795	802	48	risk	risk	NOUN
taxlaw-2795	802	49	of	of	ADP
taxlaw-2795	802	50	a	a	DET
taxlaw-2795	802	51	mere	mere	ADJ
taxlaw-2795	802	52	change	change	NOUN
taxlaw-2795	802	53	of	of	ADP
taxlaw-2795	802	54	mind	mind	NOUN
taxlaw-2795	802	55	.	.	PUNCT
taxlaw-2795	803	1	and	and	CCONJ
taxlaw-2795	803	2	the	the	DET
taxlaw-2795	803	3	reason	reason	NOUN
taxlaw-2795	803	4	they	they	PRON
taxlaw-2795	803	5	have	have	AUX
taxlaw-2795	803	6	not	not	PART
taxlaw-2795	803	7	assumed	assume	VERB
taxlaw-2795	803	8	it	it	PRON
taxlaw-2795	803	9	illustrates	illustrate	VERB
taxlaw-2795	803	10	the	the	DET
taxlaw-2795	803	11	relevance	relevance	NOUN
taxlaw-2795	803	12	of	of	ADP
taxlaw-2795	803	13	reliance	reliance	NOUN
taxlaw-2795	803	14	.	.	PUNCT
taxlaw-2795	804	1	if	if	SCONJ
taxlaw-2795	804	2	words	word	NOUN
taxlaw-2795	804	3	(	(	PUNCT
taxlaw-2795	804	4	statutes	statute	NOUN
taxlaw-2795	804	5	,	,	PUNCT
taxlaw-2795	804	6	rules	rule	NOUN
taxlaw-2795	804	7	,	,	PUNCT
taxlaw-2795	804	8	etc	etc	X
taxlaw-2795	804	9	.	.	X
taxlaw-2795	804	10	)	)	PUNCT
taxlaw-2795	804	11	are	be	AUX
taxlaw-2795	804	12	to	to	PART
taxlaw-2795	804	13	have	have	VERB
taxlaw-2795	804	14	meaning	meaning	NOUN
taxlaw-2795	804	15	,	,	PUNCT
taxlaw-2795	804	16	then	then	ADV
taxlaw-2795	804	17	in	in	ADP
taxlaw-2795	804	18	the	the	DET
taxlaw-2795	804	19	absence	absence	NOUN
taxlaw-2795	804	20	of	of	ADP
taxlaw-2795	804	21	a	a	DET
taxlaw-2795	804	22	change	change	NOUN
taxlaw-2795	804	23	to	to	ADP
taxlaw-2795	804	24	the	the	DET
taxlaw-2795	804	25	circumstances	circumstance	NOUN
taxlaw-2795	804	26	in	in	ADP
taxlaw-2795	804	27	which	which	PRON
taxlaw-2795	804	28	they	they	PRON
taxlaw-2795	804	29	are	be	AUX
taxlaw-2795	804	30	set	set	VERB
taxlaw-2795	804	31	forth	forth	ADV
taxlaw-2795	804	32	,	,	PUNCT
taxlaw-2795	804	33	one	one	PRON
taxlaw-2795	804	34	must	must	AUX
taxlaw-2795	804	35	be	be	AUX
taxlaw-2795	804	36	able	able	ADJ
taxlaw-2795	804	37	to	to	PART
taxlaw-2795	804	38	rely	rely	VERB
taxlaw-2795	804	39	on	on	ADP
taxlaw-2795	804	40	them	they	PRON
taxlaw-2795	804	41	.	.	PUNCT
taxlaw-2795	805	1	the	the	DET
taxlaw-2795	805	2	assumption	assumption	NOUN
taxlaw-2795	805	3	of	of	ADP
taxlaw-2795	805	4	the	the	DET
taxlaw-2795	805	5	former	former	ADJ
taxlaw-2795	805	6	risk	risk	NOUN
taxlaw-2795	805	7	is	be	AUX
taxlaw-2795	805	8	what	what	PRON
taxlaw-2795	805	9	justifies	justify	VERB
taxlaw-2795	805	10	a	a	DET
taxlaw-2795	805	11	presumption	presumption	NOUN
taxlaw-2795	805	12	of	of	ADP
taxlaw-2795	805	13	no	no	DET
taxlaw-2795	805	14	relief	relief	NOUN
taxlaw-2795	805	15	on	on	ADP
taxlaw-2795	805	16	repeal	repeal	NOUN
taxlaw-2795	805	17	when	when	SCONJ
taxlaw-2795	805	18	circumstances	circumstance	NOUN
taxlaw-2795	805	19	do	do	AUX
taxlaw-2795	805	20	change	change	VERB
taxlaw-2795	805	21	.	.	PUNCT
taxlaw-2795	806	1	the	the	DET
taxlaw-2795	806	2	new	new	ADJ
taxlaw-2795	806	3	transitions	transition	NOUN
taxlaw-2795	806	4	literature	literature	NOUN
taxlaw-2795	806	5	has	have	AUX
taxlaw-2795	806	6	made	make	VERB
taxlaw-2795	806	7	this	this	DET
taxlaw-2795	806	8	point	point	NOUN
taxlaw-2795	806	9	,	,	PUNCT
taxlaw-2795	806	10	but	but	CCONJ
taxlaw-2795	806	11	it	it	PRON
taxlaw-2795	806	12	has	have	AUX
taxlaw-2795	806	13	not	not	PART
taxlaw-2795	806	14	adequately	adequately	ADV
taxlaw-2795	806	15	distinguished	distinguish	VERB
taxlaw-2795	806	16	between	between	ADP
taxlaw-2795	806	17	that	that	DET
taxlaw-2795	806	18	case	case	NOUN
taxlaw-2795	806	19	and	and	CCONJ
taxlaw-2795	806	20	the	the	DET
taxlaw-2795	806	21	change	change	NOUN
taxlaw-2795	806	22	-	-	PUNCT
taxlaw-2795	806	23	of	of	ADP
taxlaw-2795	806	24	-	-	PUNCT
taxlaw-2795	806	25	mind	mind	NOUN
taxlaw-2795	806	26	case.136	case.136	ADV
taxlaw-2795	806	27	where	where	SCONJ
taxlaw-2795	806	28	there	there	PRON
taxlaw-2795	806	29	are	be	VERB
taxlaw-2795	806	30	no	no	DET
taxlaw-2795	806	31	changed	change	VERB
taxlaw-2795	806	32	circumstances	circumstance	NOUN
taxlaw-2795	806	33	,	,	PUNCT
taxlaw-2795	806	34	the	the	DET
taxlaw-2795	806	35	difference	difference	NOUN
taxlaw-2795	806	36	between	between	ADP
taxlaw-2795	806	37	changes	change	NOUN
taxlaw-2795	806	38	that	that	PRON
taxlaw-2795	806	39	illicitly	illicitly	ADV
taxlaw-2795	806	40	reach	reach	VERB
taxlaw-2795	806	41	back	back	ADV
taxlaw-2795	806	42	into	into	ADP
taxlaw-2795	806	43	the	the	DET
taxlaw-2795	806	44	past	past	NOUN
taxlaw-2795	806	45	and	and	CCONJ
taxlaw-2795	806	46	those	those	PRON
taxlaw-2795	806	47	that	that	PRON
taxlaw-2795	806	48	account	account	VERB
taxlaw-2795	806	49	for	for	ADP
taxlaw-2795	806	50	new	new	ADJ
taxlaw-2795	806	51	present	present	ADJ
taxlaw-2795	806	52	and	and	CCONJ
taxlaw-2795	806	53	future	future	ADJ
taxlaw-2795	806	54	conditions	condition	NOUN
taxlaw-2795	806	55	disappears	disappear	VERB
taxlaw-2795	806	56	,	,	PUNCT
taxlaw-2795	806	57	because	because	SCONJ
taxlaw-2795	806	58	the	the	DET
taxlaw-2795	806	59	past	past	NOUN
taxlaw-2795	806	60	and	and	CCONJ
taxlaw-2795	806	61	the	the	DET
taxlaw-2795	806	62	future	future	NOUN
taxlaw-2795	806	63	are	be	AUX
taxlaw-2795	806	64	relevantly	relevantly	ADV
taxlaw-2795	806	65	the	the	DET
taxlaw-2795	806	66	same	same	ADJ
taxlaw-2795	806	67	.	.	PUNCT
taxlaw-2795	807	1	the	the	DET
taxlaw-2795	807	2	implication	implication	NOUN
taxlaw-2795	807	3	of	of	ADP
taxlaw-2795	807	4	the	the	DET
taxlaw-2795	807	5	equivalence	equivalence	NOUN
taxlaw-2795	807	6	,	,	PUNCT
taxlaw-2795	807	7	however	however	ADV
taxlaw-2795	807	8	,	,	PUNCT
taxlaw-2795	807	9	runs	run	VERB
taxlaw-2795	807	10	in	in	ADP
taxlaw-2795	807	11	the	the	DET
taxlaw-2795	807	12	opposite	opposite	ADJ
taxlaw-2795	807	13	direction	direction	NOUN
taxlaw-2795	807	14	from	from	ADP
taxlaw-2795	807	15	that	that	PRON
taxlaw-2795	807	16	assumed	assume	VERB
taxlaw-2795	807	17	by	by	ADP
taxlaw-2795	807	18	the	the	DET
taxlaw-2795	807	19	new	new	ADJ
taxlaw-2795	807	20	transitions	transition	NOUN
taxlaw-2795	807	21	literature	literature	NOUN
taxlaw-2795	807	22	:	:	PUNCT
taxlaw-2795	807	23	where	where	SCONJ
taxlaw-2795	807	24	conditions	condition	NOUN
taxlaw-2795	807	25	do	do	AUX
taxlaw-2795	807	26	not	not	PART
taxlaw-2795	807	27	change	change	VERB
taxlaw-2795	807	28	,	,	PUNCT
taxlaw-2795	807	29	forward	forward	ADV
taxlaw-2795	807	30	-	-	PUNCT
taxlaw-2795	807	31	looking	look	VERB
taxlaw-2795	807	32	un	un	ADJ
taxlaw-2795	807	33	-	-	ADJ
taxlaw-2795	807	34	grandfathered	grandfathered	ADJ
taxlaw-2795	807	35	repeal	repeal	NOUN
taxlaw-2795	807	36	,	,	PUNCT
taxlaw-2795	807	37	at	at	ADP
taxlaw-2795	807	38	least	least	ADJ
taxlaw-2795	807	39	of	of	ADP
taxlaw-2795	807	40	incentive	incentive	NOUN
taxlaw-2795	807	41	provisions	provision	NOUN
taxlaw-2795	807	42	,	,	PUNCT
taxlaw-2795	807	43	is	be	AUX
taxlaw-2795	807	44	analytically	analytically	ADV
taxlaw-2795	807	45	equivalent	equivalent	ADJ
taxlaw-2795	807	46	to	to	ADP
taxlaw-2795	807	47	illicit	illicit	ADJ
taxlaw-2795	807	48	nominal	nominal	ADJ
taxlaw-2795	807	49	retroactive	retroactive	ADJ
taxlaw-2795	807	50	taxation	taxation	NOUN
taxlaw-2795	807	51	.	.	PUNCT
taxlaw-2795	808	1	(	(	PUNCT
taxlaw-2795	808	2	b	b	X
taxlaw-2795	808	3	)	)	PUNCT
taxlaw-2795	808	4	second	second	ADJ
taxlaw-2795	808	5	variation	variation	NOUN
taxlaw-2795	808	6	:	:	PUNCT
taxlaw-2795	808	7	subsequently	subsequently	ADV
taxlaw-2795	808	8	elected	elect	VERB
taxlaw-2795	808	9	body	body	NOUN
taxlaw-2795	808	10	under	under	ADP
taxlaw-2795	808	11	the	the	DET
taxlaw-2795	808	12	second	second	ADJ
taxlaw-2795	808	13	variation	variation	NOUN
taxlaw-2795	808	14	of	of	ADP
taxlaw-2795	808	15	the	the	DET
taxlaw-2795	808	16	case	case	NOUN
taxlaw-2795	808	17	in	in	ADP
taxlaw-2795	808	18	which	which	PRON
taxlaw-2795	808	19	material	material	NOUN
taxlaw-2795	808	20	circumstances	circumstance	NOUN
taxlaw-2795	808	21	have	have	AUX
taxlaw-2795	808	22	not	not	PART
taxlaw-2795	808	23	changed	change	VERB
taxlaw-2795	808	24	,	,	PUNCT
taxlaw-2795	808	25	the	the	DET
taxlaw-2795	808	26	question	question	NOUN
taxlaw-2795	808	27	is	be	AUX
taxlaw-2795	808	28	whether	whether	SCONJ
taxlaw-2795	808	29	the	the	DET
taxlaw-2795	808	30	analysis	analysis	NOUN
taxlaw-2795	808	31	runs	run	VERB
taxlaw-2795	808	32	differently	differently	ADV
taxlaw-2795	808	33	if	if	SCONJ
taxlaw-2795	808	34	the	the	DET
taxlaw-2795	808	35	repealing	repealing	NOUN
taxlaw-2795	808	36	body	body	NOUN
taxlaw-2795	808	37	differs	differ	VERB
taxlaw-2795	808	38	from	from	ADP
taxlaw-2795	808	39	the	the	DET
taxlaw-2795	808	40	enacting	enact	VERB
taxlaw-2795	808	41	body	body	NOUN
taxlaw-2795	808	42	.	.	PUNCT
taxlaw-2795	809	1	more	more	ADV
taxlaw-2795	809	2	precisely	precisely	ADV
taxlaw-2795	809	3	,	,	PUNCT
taxlaw-2795	809	4	the	the	DET
taxlaw-2795	809	5	question	question	NOUN
taxlaw-2795	809	6	is	be	AUX
taxlaw-2795	809	7	whether	whether	SCONJ
taxlaw-2795	809	8	this	this	DET
taxlaw-2795	809	9	difference	difference	NOUN
taxlaw-2795	809	10	changes	change	VERB
taxlaw-2795	809	11	the	the	DET
taxlaw-2795	809	12	reasonableness	reasonableness	NOUN
taxlaw-2795	809	13	of	of	ADP
taxlaw-2795	809	14	a	a	DET
taxlaw-2795	809	15	presumption	presumption	NOUN
taxlaw-2795	809	16	that	that	SCONJ
taxlaw-2795	809	17	investors	investor	NOUN
taxlaw-2795	809	18	do	do	AUX
taxlaw-2795	809	19	not	not	PART
taxlaw-2795	809	20	run	run	VERB
taxlaw-2795	809	21	the	the	DET
taxlaw-2795	809	22	risk	risk	NOUN
taxlaw-2795	809	23	of	of	ADP
taxlaw-2795	809	24	an	an	DET
taxlaw-2795	809	25	uncompensated	uncompensated	ADJ
taxlaw-2795	809	26	repeal	repeal	NOUN
taxlaw-2795	809	27	of	of	ADP
taxlaw-2795	809	28	a	a	DET
taxlaw-2795	809	29	preference	preference	NOUN
taxlaw-2795	809	30	where	where	SCONJ
taxlaw-2795	809	31	the	the	DET
taxlaw-2795	809	32	material	material	NOUN
taxlaw-2795	809	33	conditions	condition	NOUN
taxlaw-2795	809	34	supporting	support	VERB
taxlaw-2795	809	35	its	its	PRON
taxlaw-2795	809	36	prior	prior	ADJ
taxlaw-2795	809	37	enactment	enactment	NOUN
taxlaw-2795	809	38	have	have	AUX
taxlaw-2795	809	39	not	not	PART
taxlaw-2795	809	40	changed	change	VERB
taxlaw-2795	809	41	.	.	PUNCT
taxlaw-2795	810	1	the	the	DET
taxlaw-2795	810	2	analysis	analysis	NOUN
taxlaw-2795	810	3	under	under	ADP
taxlaw-2795	810	4	first	first	ADJ
taxlaw-2795	810	5	variation	variation	NOUN
taxlaw-2795	810	6	indicated	indicate	VERB
taxlaw-2795	810	7	that	that	SCONJ
taxlaw-2795	810	8	failure	failure	NOUN
taxlaw-2795	810	9	to	to	PART
taxlaw-2795	810	10	offer	offer	VERB
taxlaw-2795	810	11	relief	relief	NOUN
taxlaw-2795	810	12	was	be	AUX
taxlaw-2795	810	13	not	not	PART
taxlaw-2795	810	14	rational	rational	ADJ
taxlaw-2795	810	15	,	,	PUNCT
taxlaw-2795	810	16	because	because	SCONJ
taxlaw-2795	810	17	there	there	PRON
taxlaw-2795	810	18	is	be	VERB
taxlaw-2795	810	19	no	no	DET
taxlaw-2795	810	20	advantage	advantage	NOUN
taxlaw-2795	810	21	to	to	PART
taxlaw-2795	810	22	be	be	AUX
taxlaw-2795	810	23	gained	gain	VERB
taxlaw-2795	810	24	from	from	ADP
taxlaw-2795	810	25	the	the	DET
taxlaw-2795	810	26	presumption	presumption	NOUN
taxlaw-2795	810	27	that	that	SCONJ
taxlaw-2795	810	28	relief	relief	NOUN
taxlaw-2795	810	29	would	would	AUX
taxlaw-2795	810	30	not	not	PART
taxlaw-2795	810	31	be	be	AUX
taxlaw-2795	810	32	forthcoming	forthcoming	ADJ
taxlaw-2795	810	33	.	.	PUNCT
taxlaw-2795	811	1	a	a	DET
taxlaw-2795	811	2	significant	significant	ADJ
taxlaw-2795	811	3	difference	difference	NOUN
taxlaw-2795	811	4	does	do	AUX
taxlaw-2795	811	5	exist	exist	VERB
taxlaw-2795	811	6	,	,	PUNCT
taxlaw-2795	811	7	however	however	ADV
taxlaw-2795	811	8	,	,	PUNCT
taxlaw-2795	811	9	between	between	ADP
taxlaw-2795	811	10	that	that	DET
taxlaw-2795	811	11	case	case	NOUN
taxlaw-2795	811	12	and	and	CCONJ
taxlaw-2795	811	13	the	the	DET
taxlaw-2795	811	14	case	case	NOUN
taxlaw-2795	811	15	in	in	ADP
taxlaw-2795	811	16	which	which	PRON
taxlaw-2795	811	17	a	a	DET
taxlaw-2795	811	18	new	new	ADJ
taxlaw-2795	811	19	legislature	legislature	NOUN
taxlaw-2795	811	20	repeals	repeal	VERB
taxlaw-2795	811	21	the	the	DET
taxlaw-2795	811	22	preference	preference	NOUN
taxlaw-2795	811	23	.	.	PUNCT
taxlaw-2795	812	1	it	it	PRON
taxlaw-2795	812	2	is	be	AUX
taxlaw-2795	812	3	to	to	PART
taxlaw-2795	812	4	be	be	AUX
taxlaw-2795	812	5	found	find	VERB
taxlaw-2795	812	6	in	in	ADP
taxlaw-2795	812	7	the	the	DET
taxlaw-2795	812	8	parallelism	parallelism	NOUN
taxlaw-2795	812	9	between	between	ADP
taxlaw-2795	812	10	the	the	DET
taxlaw-2795	812	11	latter	latter	ADJ
taxlaw-2795	812	12	situation	situation	NOUN
taxlaw-2795	812	13	and	and	CCONJ
taxlaw-2795	812	14	nominally	nominally	ADV
taxlaw-2795	812	15	136	136	NUM
taxlaw-2795	812	16	.	.	PUNCT
taxlaw-2795	813	1	kaplow	kaplow	NOUN
taxlaw-2795	813	2	,	,	PUNCT
taxlaw-2795	813	3	for	for	ADP
taxlaw-2795	813	4	example	example	NOUN
taxlaw-2795	813	5	,	,	PUNCT
taxlaw-2795	813	6	notes	note	VERB
taxlaw-2795	813	7	that	that	SCONJ
taxlaw-2795	813	8	where	where	SCONJ
taxlaw-2795	813	9	changes	change	NOUN
taxlaw-2795	813	10	to	to	ADP
taxlaw-2795	813	11	the	the	DET
taxlaw-2795	813	12	facts	fact	NOUN
taxlaw-2795	813	13	(	(	PUNCT
taxlaw-2795	813	14	as	as	SCONJ
taxlaw-2795	813	15	opposed	oppose	VERB
taxlaw-2795	813	16	to	to	ADP
taxlaw-2795	813	17	a	a	DET
taxlaw-2795	813	18	reevaluation	reevaluation	NOUN
taxlaw-2795	813	19	of	of	ADP
taxlaw-2795	813	20	the	the	DET
taxlaw-2795	813	21	wisdom	wisdom	NOUN
taxlaw-2795	813	22	of	of	ADP
taxlaw-2795	813	23	a	a	DET
taxlaw-2795	813	24	rule	rule	NOUN
taxlaw-2795	813	25	)	)	PUNCT
taxlaw-2795	813	26	give	give	VERB
taxlaw-2795	813	27	rise	rise	NOUN
taxlaw-2795	813	28	to	to	ADP
taxlaw-2795	813	29	a	a	DET
taxlaw-2795	813	30	legal	legal	ADJ
taxlaw-2795	813	31	transition	transition	NOUN
taxlaw-2795	813	32	,	,	PUNCT
taxlaw-2795	813	33	retroactive	retroactive	ADJ
taxlaw-2795	813	34	effectiveness	effectiveness	NOUN
taxlaw-2795	813	35	would	would	AUX
taxlaw-2795	813	36	not	not	PART
taxlaw-2795	813	37	be	be	AUX
taxlaw-2795	813	38	appropriate	appropriate	ADJ
taxlaw-2795	813	39	.	.	PUNCT
taxlaw-2795	814	1	kaplow	kaplow	NOUN
taxlaw-2795	814	2	,	,	PUNCT
taxlaw-2795	814	3	economic	economic	ADJ
taxlaw-2795	814	4	analysis	analysis	NOUN
taxlaw-2795	814	5	,	,	PUNCT
taxlaw-2795	814	6	supra	supra	PROPN
taxlaw-2795	814	7	note	note	NOUN
taxlaw-2795	814	8	1	1	NUM
taxlaw-2795	814	9	,	,	PUNCT
taxlaw-2795	814	10	at	at	ADP
taxlaw-2795	814	11	551	551	NUM
taxlaw-2795	814	12	.	.	PUNCT
taxlaw-2795	815	1	see	see	VERB
taxlaw-2795	815	2	,	,	PUNCT
taxlaw-2795	815	3	e.g.	e.g.	ADV
taxlaw-2795	815	4	,	,	PUNCT
taxlaw-2795	815	5	supra	supra	PROPN
taxlaw-2795	815	6	note	note	NOUN
taxlaw-2795	815	7	131	131	NUM
taxlaw-2795	815	8	and	and	CCONJ
taxlaw-2795	815	9	accompanying	accompany	VERB
taxlaw-2795	815	10	text	text	NOUN
taxlaw-2795	815	11	.	.	PUNCT
taxlaw-2795	816	1	168	168	NUM
taxlaw-2795	816	2	columbia	columbia	PROPN
taxlaw-2795	816	3	jour'al	jour'al	PROPN
taxlaw-2795	816	4	of	of	ADP
taxlaw-2795	816	5	tax	tax	NOUN
taxlaw-2795	816	6	law	law	NOUN
taxlaw-2795	816	7	[	[	X
taxlaw-2795	816	8	vol	vol	NOUN
taxlaw-2795	816	9	.	.	PUNCT
taxlaw-2795	817	1	1:120	1:120	NUM
taxlaw-2795	817	2	retroactive	retroactive	ADJ
taxlaw-2795	817	3	positive	positive	ADJ
taxlaw-2795	817	4	law	law	NOUN
taxlaw-2795	817	5	.	.	PUNCT
taxlaw-2795	818	1	the	the	DET
taxlaw-2795	818	2	principal	principal	ADJ
taxlaw-2795	818	3	objection	objection	NOUN
taxlaw-2795	818	4	to	to	ADP
taxlaw-2795	818	5	such	such	ADJ
taxlaw-2795	818	6	law	law	NOUN
taxlaw-2795	818	7	,	,	PUNCT
taxlaw-2795	818	8	it	it	PRON
taxlaw-2795	818	9	will	will	AUX
taxlaw-2795	818	10	be	be	AUX
taxlaw-2795	818	11	recalled,137	recalled,137	NOUN
taxlaw-2795	818	12	was	be	AUX
taxlaw-2795	818	13	that	that	SCONJ
taxlaw-2795	818	14	it	it	PRON
taxlaw-2795	818	15	supplanted	supplant	VERB
taxlaw-2795	818	16	the	the	DET
taxlaw-2795	818	17	elected	elect	VERB
taxlaw-2795	818	18	legislature	legislature	NOUN
taxlaw-2795	818	19	with	with	ADP
taxlaw-2795	818	20	a	a	DET
taxlaw-2795	818	21	different	different	ADJ
taxlaw-2795	818	22	,	,	PUNCT
taxlaw-2795	818	23	and	and	CCONJ
taxlaw-2795	818	24	unauthorized	unauthorized	ADJ
taxlaw-2795	818	25	,	,	PUNCT
taxlaw-2795	818	26	legislative	legislative	ADJ
taxlaw-2795	818	27	body	body	NOUN
taxlaw-2795	818	28	.	.	PUNCT
taxlaw-2795	819	1	the	the	DET
taxlaw-2795	819	2	converse	converse	NOUN
taxlaw-2795	819	3	problem	problem	NOUN
taxlaw-2795	819	4	arises	arise	VERB
taxlaw-2795	819	5	in	in	ADP
taxlaw-2795	819	6	the	the	DET
taxlaw-2795	819	7	present	present	ADJ
taxlaw-2795	819	8	case	case	NOUN
taxlaw-2795	819	9	.	.	PUNCT
taxlaw-2795	820	1	where	where	SCONJ
taxlaw-2795	820	2	the	the	DET
taxlaw-2795	820	3	previously	previously	ADV
taxlaw-2795	820	4	enacted	enact	VERB
taxlaw-2795	820	5	tax	tax	NOUN
taxlaw-2795	820	6	preference	preference	NOUN
taxlaw-2795	820	7	materializes	materialize	VERB
taxlaw-2795	820	8	during	during	ADP
taxlaw-2795	820	9	future	future	ADJ
taxlaw-2795	820	10	legislative	legislative	ADJ
taxlaw-2795	820	11	periods	period	NOUN
taxlaw-2795	820	12	,	,	PUNCT
taxlaw-2795	820	13	a	a	DET
taxlaw-2795	820	14	requirement	requirement	NOUN
taxlaw-2795	820	15	of	of	ADP
taxlaw-2795	820	16	relief	relief	NOUN
taxlaw-2795	820	17	on	on	ADP
taxlaw-2795	820	18	repeal	repeal	NOUN
taxlaw-2795	820	19	(	(	PUNCT
taxlaw-2795	820	20	where	where	SCONJ
taxlaw-2795	820	21	material	material	NOUN
taxlaw-2795	820	22	circumstances	circumstance	NOUN
taxlaw-2795	820	23	have	have	AUX
taxlaw-2795	820	24	not	not	PART
taxlaw-2795	820	25	changed	change	VERB
taxlaw-2795	820	26	)	)	PUNCT
taxlaw-2795	820	27	threatens	threaten	VERB
taxlaw-2795	820	28	to	to	PART
taxlaw-2795	820	29	supplant	supplant	VERB
taxlaw-2795	820	30	the	the	DET
taxlaw-2795	820	31	current	current	ADJ
taxlaw-2795	820	32	legislature	legislature	NOUN
taxlaw-2795	820	33	with	with	ADP
taxlaw-2795	820	34	the	the	DET
taxlaw-2795	820	35	past	past	ADJ
taxlaw-2795	820	36	one	one	NUM
taxlaw-2795	820	37	.	.	PUNCT
taxlaw-2795	821	1	in	in	ADP
taxlaw-2795	821	2	the	the	DET
taxlaw-2795	821	3	extreme	extreme	NOUN
taxlaw-2795	821	4	,	,	PUNCT
taxlaw-2795	821	5	the	the	DET
taxlaw-2795	821	6	present	present	ADJ
taxlaw-2795	821	7	legislature	legislature	NOUN
taxlaw-2795	821	8	would	would	AUX
taxlaw-2795	821	9	be	be	AUX
taxlaw-2795	821	10	precluded	preclude	VERB
taxlaw-2795	821	11	from	from	ADP
taxlaw-2795	821	12	doing	do	VERB
taxlaw-2795	821	13	anything	anything	PRON
taxlaw-2795	821	14	at	at	ADV
taxlaw-2795	821	15	all	all	ADV
taxlaw-2795	821	16	in	in	ADP
taxlaw-2795	821	17	the	the	DET
taxlaw-2795	821	18	absence	absence	NOUN
taxlaw-2795	821	19	of	of	ADP
taxlaw-2795	821	20	a	a	DET
taxlaw-2795	821	21	change	change	NOUN
taxlaw-2795	821	22	in	in	ADP
taxlaw-2795	821	23	material	material	ADJ
taxlaw-2795	821	24	circumstances	circumstance	NOUN
taxlaw-2795	821	25	,	,	PUNCT
taxlaw-2795	821	26	if	if	SCONJ
taxlaw-2795	821	27	offering	offer	VERB
taxlaw-2795	821	28	relief	relief	NOUN
taxlaw-2795	821	29	under	under	ADP
taxlaw-2795	821	30	prior	prior	ADJ
taxlaw-2795	821	31	law	law	NOUN
taxlaw-2795	821	32	required	require	VERB
taxlaw-2795	821	33	its	its	PRON
taxlaw-2795	821	34	extension	extension	NOUN
taxlaw-2795	821	35	sufficiently	sufficiently	ADV
taxlaw-2795	821	36	far	far	ADV
taxlaw-2795	821	37	into	into	ADP
taxlaw-2795	821	38	the	the	DET
taxlaw-2795	821	39	future.138	future.138	NOUN
taxlaw-2795	821	40	the	the	DET
taxlaw-2795	821	41	same	same	ADJ
taxlaw-2795	821	42	considerations	consideration	NOUN
taxlaw-2795	821	43	also	also	ADV
taxlaw-2795	821	44	indicate	indicate	VERB
taxlaw-2795	821	45	that	that	SCONJ
taxlaw-2795	821	46	the	the	DET
taxlaw-2795	821	47	rationality	rationality	NOUN
taxlaw-2795	821	48	objection	objection	NOUN
taxlaw-2795	821	49	to	to	ADP
taxlaw-2795	821	50	the	the	DET
taxlaw-2795	821	51	presumption	presumption	NOUN
taxlaw-2795	821	52	of	of	ADP
taxlaw-2795	821	53	no	no	DET
taxlaw-2795	821	54	relief	relief	NOUN
taxlaw-2795	821	55	in	in	ADP
taxlaw-2795	821	56	the	the	DET
taxlaw-2795	821	57	same	same	ADJ
taxlaw-2795	821	58	-	-	PUNCT
taxlaw-2795	821	59	legislature	legislature	NOUN
taxlaw-2795	821	60	case	case	NOUN
taxlaw-2795	821	61	does	do	AUX
taxlaw-2795	821	62	not	not	PART
taxlaw-2795	821	63	apply	apply	VERB
taxlaw-2795	821	64	here	here	ADV
taxlaw-2795	821	65	.	.	PUNCT
taxlaw-2795	822	1	the	the	DET
taxlaw-2795	822	2	rationality	rationality	NOUN
taxlaw-2795	822	3	objection	objection	NOUN
taxlaw-2795	822	4	rests	rest	VERB
taxlaw-2795	822	5	on	on	ADP
taxlaw-2795	822	6	the	the	DET
taxlaw-2795	822	7	assumption	assumption	NOUN
taxlaw-2795	822	8	that	that	SCONJ
taxlaw-2795	822	9	a	a	DET
taxlaw-2795	822	10	rational	rational	ADJ
taxlaw-2795	822	11	legislature	legislature	NOUN
taxlaw-2795	822	12	,	,	PUNCT
taxlaw-2795	822	13	though	though	SCONJ
taxlaw-2795	822	14	it	it	PRON
taxlaw-2795	822	15	may	may	AUX
taxlaw-2795	822	16	change	change	VERB
taxlaw-2795	822	17	its	its	PRON
taxlaw-2795	822	18	mind	mind	NOUN
taxlaw-2795	822	19	,	,	PUNCT
taxlaw-2795	822	20	makes	make	VERB
taxlaw-2795	822	21	provision	provision	NOUN
taxlaw-2795	822	22	for	for	ADP
taxlaw-2795	822	23	doing	do	VERB
taxlaw-2795	822	24	so	so	ADV
taxlaw-2795	822	25	ex	ex	PRON
taxlaw-2795	822	26	ante	ante	NOUN
taxlaw-2795	822	27	,	,	PUNCT
taxlaw-2795	822	28	when	when	SCONJ
taxlaw-2795	822	29	it	it	PRON
taxlaw-2795	822	30	enacts	enact	VERB
taxlaw-2795	822	31	a	a	DET
taxlaw-2795	822	32	provision	provision	NOUN
taxlaw-2795	822	33	.	.	PUNCT
taxlaw-2795	823	1	under	under	ADP
taxlaw-2795	823	2	that	that	DET
taxlaw-2795	823	3	assumption	assumption	NOUN
taxlaw-2795	823	4	,	,	PUNCT
taxlaw-2795	823	5	a	a	DET
taxlaw-2795	823	6	legislature	legislature	NOUN
taxlaw-2795	823	7	rationally	rationally	ADV
taxlaw-2795	823	8	signals	signal	VERB
taxlaw-2795	823	9	a	a	DET
taxlaw-2795	823	10	decision	decision	NOUN
taxlaw-2795	823	11	to	to	PART
taxlaw-2795	823	12	make	make	VERB
taxlaw-2795	823	13	preferences	preference	NOUN
taxlaw-2795	823	14	tentatively	tentatively	ADV
taxlaw-2795	823	15	available	available	ADJ
taxlaw-2795	823	16	under	under	ADP
taxlaw-2795	823	17	steady	steady	ADJ
taxlaw-2795	823	18	-	-	PUNCT
taxlaw-2795	823	19	state	state	NOUN
taxlaw-2795	823	20	conditions	condition	NOUN
taxlaw-2795	823	21	expressly	expressly	ADV
taxlaw-2795	823	22	,	,	PUNCT
taxlaw-2795	823	23	by	by	ADP
taxlaw-2795	823	24	enacting	enact	VERB
taxlaw-2795	823	25	a	a	DET
taxlaw-2795	823	26	provision	provision	NOUN
taxlaw-2795	823	27	for	for	ADP
taxlaw-2795	823	28	a	a	DET
taxlaw-2795	823	29	limited	limited	ADJ
taxlaw-2795	823	30	period	period	NOUN
taxlaw-2795	823	31	of	of	ADP
taxlaw-2795	823	32	time	time	NOUN
taxlaw-2795	823	33	,	,	PUNCT
taxlaw-2795	823	34	rather	rather	ADV
taxlaw-2795	823	35	than	than	ADP
taxlaw-2795	823	36	by	by	ADP
taxlaw-2795	823	37	entertaining	entertain	VERB
taxlaw-2795	823	38	a	a	DET
taxlaw-2795	823	39	presumption	presumption	NOUN
taxlaw-2795	823	40	of	of	ADP
taxlaw-2795	823	41	no	no	DET
taxlaw-2795	823	42	relief	relief	NOUN
taxlaw-2795	823	43	on	on	ADP
taxlaw-2795	823	44	repeal	repeal	NOUN
taxlaw-2795	823	45	.	.	PUNCT
taxlaw-2795	824	1	once	once	SCONJ
taxlaw-2795	824	2	the	the	DET
taxlaw-2795	824	3	assumption	assumption	NOUN
taxlaw-2795	824	4	is	be	AUX
taxlaw-2795	824	5	abandoned	abandon	VERB
taxlaw-2795	824	6	that	that	SCONJ
taxlaw-2795	824	7	the	the	DET
taxlaw-2795	824	8	same	same	ADJ
taxlaw-2795	824	9	legislature	legislature	NOUN
taxlaw-2795	824	10	that	that	PRON
taxlaw-2795	824	11	enacts	enact	VERB
taxlaw-2795	824	12	the	the	DET
taxlaw-2795	824	13	provision	provision	NOUN
taxlaw-2795	824	14	repeals	repeal	NOUN
taxlaw-2795	824	15	it	it	PRON
taxlaw-2795	824	16	,	,	PUNCT
taxlaw-2795	824	17	no	no	DET
taxlaw-2795	824	18	inference	inference	NOUN
taxlaw-2795	824	19	about	about	ADP
taxlaw-2795	824	20	the	the	DET
taxlaw-2795	824	21	course	course	NOUN
taxlaw-2795	824	22	of	of	ADP
taxlaw-2795	824	23	future	future	ADJ
taxlaw-2795	824	24	legislative	legislative	ADJ
taxlaw-2795	824	25	conduct	conduct	NOUN
taxlaw-2795	824	26	follows	follow	VERB
taxlaw-2795	824	27	from	from	ADP
taxlaw-2795	824	28	the	the	DET
taxlaw-2795	824	29	enactment	enactment	NOUN
taxlaw-2795	824	30	of	of	ADP
taxlaw-2795	824	31	a	a	DET
taxlaw-2795	824	32	relief	relief	NOUN
taxlaw-2795	824	33	provision	provision	NOUN
taxlaw-2795	824	34	in	in	ADP
taxlaw-2795	824	35	one	one	NUM
taxlaw-2795	824	36	form	form	NOUN
taxlaw-2795	824	37	rather	rather	ADV
taxlaw-2795	824	38	than	than	ADP
taxlaw-2795	824	39	another	another	PRON
taxlaw-2795	824	40	.	.	PUNCT
taxlaw-2795	825	1	accordingly	accordingly	ADV
taxlaw-2795	825	2	,	,	PUNCT
taxlaw-2795	825	3	no	no	DET
taxlaw-2795	825	4	inconsistency	inconsistency	NOUN
taxlaw-2795	825	5	or	or	CCONJ
taxlaw-2795	825	6	irrationality	irrationality	NOUN
taxlaw-2795	825	7	automatically	automatically	ADV
taxlaw-2795	825	8	results	result	VERB
taxlaw-2795	825	9	from	from	ADP
taxlaw-2795	825	10	a	a	DET
taxlaw-2795	825	11	failure	failure	NOUN
taxlaw-2795	825	12	to	to	PART
taxlaw-2795	825	13	provide	provide	VERB
taxlaw-2795	825	14	relief	relief	NOUN
taxlaw-2795	825	15	on	on	ADP
taxlaw-2795	825	16	repeal	repeal	NOUN
taxlaw-2795	825	17	of	of	ADP
taxlaw-2795	825	18	a	a	DET
taxlaw-2795	825	19	forwardlooking	forwardlooking	ADJ
taxlaw-2795	825	20	tax	tax	NOUN
taxlaw-2795	825	21	preference	preference	NOUN
taxlaw-2795	825	22	where	where	SCONJ
taxlaw-2795	825	23	material	material	NOUN
taxlaw-2795	825	24	conditions	condition	NOUN
taxlaw-2795	825	25	have	have	AUX
taxlaw-2795	825	26	not	not	PART
taxlaw-2795	825	27	changed	change	VERB
taxlaw-2795	825	28	.	.	PUNCT
taxlaw-2795	826	1	by	by	ADP
taxlaw-2795	826	2	the	the	DET
taxlaw-2795	826	3	same	same	ADJ
taxlaw-2795	826	4	token	token	NOUN
taxlaw-2795	826	5	,	,	PUNCT
taxlaw-2795	826	6	the	the	DET
taxlaw-2795	826	7	problem	problem	NOUN
taxlaw-2795	826	8	of	of	ADP
taxlaw-2795	826	9	potentially	potentially	ADV
taxlaw-2795	826	10	binding	bind	VERB
taxlaw-2795	826	11	future	future	ADJ
taxlaw-2795	826	12	legislatures	legislature	NOUN
taxlaw-2795	826	13	does	do	AUX
taxlaw-2795	826	14	not	not	PART
taxlaw-2795	826	15	point	point	VERB
taxlaw-2795	826	16	to	to	ADP
taxlaw-2795	826	17	an	an	DET
taxlaw-2795	826	18	automatic	automatic	ADJ
taxlaw-2795	826	19	presumption	presumption	NOUN
taxlaw-2795	826	20	of	of	ADP
taxlaw-2795	826	21	no	no	DET
taxlaw-2795	826	22	relief	relief	NOUN
taxlaw-2795	826	23	where	where	SCONJ
taxlaw-2795	826	24	the	the	DET
taxlaw-2795	826	25	repealing	repealing	NOUN
taxlaw-2795	826	26	legislature	legislature	NOUN
taxlaw-2795	826	27	differs	differ	VERB
taxlaw-2795	826	28	from	from	ADP
taxlaw-2795	826	29	the	the	DET
taxlaw-2795	826	30	enacting	enact	VERB
taxlaw-2795	826	31	one	one	NUM
taxlaw-2795	826	32	,	,	PUNCT
taxlaw-2795	826	33	but	but	CCONJ
taxlaw-2795	826	34	rather	rather	ADV
taxlaw-2795	826	35	to	to	ADP
taxlaw-2795	826	36	the	the	DET
taxlaw-2795	826	37	need	need	NOUN
taxlaw-2795	826	38	for	for	ADP
taxlaw-2795	826	39	a	a	DET
taxlaw-2795	826	40	balancing	balancing	NOUN
taxlaw-2795	826	41	of	of	ADP
taxlaw-2795	826	42	considerations	consideration	NOUN
taxlaw-2795	826	43	.	.	PUNCT
taxlaw-2795	827	1	on	on	ADP
taxlaw-2795	827	2	one	one	NUM
taxlaw-2795	827	3	hand	hand	NOUN
taxlaw-2795	827	4	,	,	PUNCT
taxlaw-2795	827	5	prior	prior	ADJ
taxlaw-2795	827	6	legislatures	legislature	NOUN
taxlaw-2795	827	7	ought	ought	AUX
taxlaw-2795	827	8	not	not	PART
taxlaw-2795	827	9	be	be	AUX
taxlaw-2795	827	10	considered	consider	VERB
taxlaw-2795	827	11	to	to	PART
taxlaw-2795	827	12	bind	bind	VERB
taxlaw-2795	827	13	future	future	ADJ
taxlaw-2795	827	14	legislatures	legislature	NOUN
taxlaw-2795	827	15	on	on	ADP
taxlaw-2795	827	16	matters	matter	NOUN
taxlaw-2795	827	17	of	of	ADP
taxlaw-2795	827	18	policy	policy	NOUN
taxlaw-2795	827	19	judgment	judgment	NOUN
taxlaw-2795	827	20	.	.	PUNCT
taxlaw-2795	828	1	on	on	ADP
taxlaw-2795	828	2	the	the	DET
taxlaw-2795	828	3	other	other	ADJ
taxlaw-2795	828	4	hand	hand	NOUN
taxlaw-2795	828	5	,	,	PUNCT
taxlaw-2795	828	6	the	the	DET
taxlaw-2795	828	7	same	same	ADJ
taxlaw-2795	828	8	considerations	consideration	NOUN
taxlaw-2795	828	9	of	of	ADP
taxlaw-2795	828	10	flexibility	flexibility	NOUN
taxlaw-2795	828	11	operate	operate	VERB
taxlaw-2795	828	12	in	in	ADP
taxlaw-2795	828	13	this	this	DET
taxlaw-2795	828	14	setting	setting	NOUN
taxlaw-2795	828	15	as	as	ADP
taxlaw-2795	828	16	in	in	ADP
taxlaw-2795	828	17	the	the	DET
taxlaw-2795	828	18	same	same	ADJ
taxlaw-2795	828	19	-	-	PUNCT
taxlaw-2795	828	20	legislature	legislature	NOUN
taxlaw-2795	828	21	setting	setting	NOUN
taxlaw-2795	828	22	.	.	PUNCT
taxlaw-2795	829	1	since	since	SCONJ
taxlaw-2795	829	2	investors	investor	NOUN
taxlaw-2795	829	3	know	know	VERB
taxlaw-2795	829	4	that	that	SCONJ
taxlaw-2795	829	5	legislatures	legislature	NOUN
taxlaw-2795	829	6	change	change	VERB
taxlaw-2795	829	7	periodically	periodically	ADV
taxlaw-2795	829	8	,	,	PUNCT
taxlaw-2795	829	9	the	the	DET
taxlaw-2795	829	10	same	same	ADJ
taxlaw-2795	829	11	questionable	questionable	ADJ
taxlaw-2795	829	12	incentives	incentive	NOUN
taxlaw-2795	829	13	would	would	AUX
taxlaw-2795	829	14	be	be	AUX
taxlaw-2795	829	15	created	create	VERB
taxlaw-2795	829	16	if	if	SCONJ
taxlaw-2795	829	17	all	all	DET
taxlaw-2795	829	18	bets	bet	NOUN
taxlaw-2795	829	19	were	be	AUX
taxlaw-2795	829	20	automatically	automatically	ADV
taxlaw-2795	829	21	off	off	ADP
taxlaw-2795	829	22	with	with	ADP
taxlaw-2795	829	23	every	every	DET
taxlaw-2795	829	24	election	election	NOUN
taxlaw-2795	829	25	.	.	PUNCT
taxlaw-2795	830	1	at	at	ADP
taxlaw-2795	830	2	the	the	DET
taxlaw-2795	830	3	other	other	ADJ
taxlaw-2795	830	4	extreme	extreme	NOUN
taxlaw-2795	830	5	,	,	PUNCT
taxlaw-2795	830	6	an	an	DET
taxlaw-2795	830	7	obvious	obvious	ADJ
taxlaw-2795	830	8	effort	effort	NOUN
taxlaw-2795	830	9	to	to	PART
taxlaw-2795	830	10	lock	lock	VERB
taxlaw-2795	830	11	in	in	ADP
taxlaw-2795	830	12	changes	change	NOUN
taxlaw-2795	830	13	in	in	ADP
taxlaw-2795	830	14	law	law	NOUN
taxlaw-2795	830	15	by	by	ADP
taxlaw-2795	830	16	enacting	enact	VERB
taxlaw-2795	830	17	forward	forward	ADV
taxlaw-2795	830	18	-	-	PUNCT
taxlaw-2795	830	19	looking	look	VERB
taxlaw-2795	830	20	137	137	NUM
taxlaw-2795	830	21	.	.	PUNCT
taxlaw-2795	831	1	see	see	VERB
taxlaw-2795	831	2	supra	supra	PROPN
taxlaw-2795	831	3	part	part	PROPN
taxlaw-2795	831	4	iv.b	iv.b	PROPN
taxlaw-2795	831	5	.	.	PROPN
taxlaw-2795	831	6	138	138	NUM
taxlaw-2795	831	7	.	.	PUNCT
taxlaw-2795	832	1	thus	thus	ADV
taxlaw-2795	832	2	,	,	PUNCT
taxlaw-2795	832	3	one	one	PRON
taxlaw-2795	832	4	could	could	AUX
taxlaw-2795	832	5	imagine	imagine	VERB
taxlaw-2795	832	6	a	a	DET
taxlaw-2795	832	7	case	case	NOUN
taxlaw-2795	832	8	in	in	ADP
taxlaw-2795	832	9	which	which	PRON
taxlaw-2795	832	10	a	a	DET
taxlaw-2795	832	11	late	late	ADJ
taxlaw-2795	832	12	-	-	PUNCT
taxlaw-2795	832	13	term	term	NOUN
taxlaw-2795	832	14	congress	congress	PROPN
taxlaw-2795	832	15	passes	pass	VERB
taxlaw-2795	832	16	a	a	DET
taxlaw-2795	832	17	suite	suite	NOUN
taxlaw-2795	832	18	of	of	ADP
taxlaw-2795	832	19	relief	relief	NOUN
taxlaw-2795	832	20	provisions	provision	NOUN
taxlaw-2795	832	21	all	all	PRON
taxlaw-2795	832	22	of	of	ADP
taxlaw-2795	832	23	which	which	PRON
taxlaw-2795	832	24	materialize	materialize	VERB
taxlaw-2795	832	25	over	over	ADP
taxlaw-2795	832	26	ten	ten	NUM
taxlaw-2795	832	27	or	or	CCONJ
taxlaw-2795	832	28	more	more	ADJ
taxlaw-2795	832	29	years	year	NOUN
taxlaw-2795	832	30	,	,	PUNCT
taxlaw-2795	832	31	and	and	CCONJ
taxlaw-2795	832	32	where	where	SCONJ
taxlaw-2795	832	33	the	the	DET
taxlaw-2795	832	34	reason	reason	NOUN
taxlaw-2795	832	35	for	for	ADP
taxlaw-2795	832	36	passing	pass	VERB
taxlaw-2795	832	37	the	the	DET
taxlaw-2795	832	38	provisions	provision	NOUN
taxlaw-2795	832	39	in	in	ADP
taxlaw-2795	832	40	this	this	DET
taxlaw-2795	832	41	form	form	NOUN
taxlaw-2795	832	42	was	be	AUX
taxlaw-2795	832	43	to	to	PART
taxlaw-2795	832	44	lock	lock	VERB
taxlaw-2795	832	45	in	in	ADP
taxlaw-2795	832	46	current	current	ADJ
taxlaw-2795	832	47	legislative	legislative	ADJ
taxlaw-2795	832	48	judgments	judgment	NOUN
taxlaw-2795	832	49	.	.	PUNCT
taxlaw-2795	833	1	this	this	DET
taxlaw-2795	833	2	example	example	NOUN
taxlaw-2795	833	3	has	have	VERB
taxlaw-2795	833	4	a	a	DET
taxlaw-2795	833	5	parallel	parallel	NOUN
taxlaw-2795	833	6	in	in	ADP
taxlaw-2795	833	7	the	the	DET
taxlaw-2795	833	8	case	case	NOUN
taxlaw-2795	833	9	of	of	ADP
taxlaw-2795	833	10	executive	executive	ADJ
taxlaw-2795	833	11	action	action	NOUN
taxlaw-2795	833	12	,	,	PUNCT
taxlaw-2795	833	13	where	where	SCONJ
taxlaw-2795	833	14	an	an	DET
taxlaw-2795	833	15	executive	executive	NOUN
taxlaw-2795	833	16	about	about	VERB
taxlaw-2795	833	17	to	to	PART
taxlaw-2795	833	18	leave	leave	VERB
taxlaw-2795	833	19	office	office	NOUN
taxlaw-2795	833	20	issues	issue	NOUN
taxlaw-2795	833	21	or	or	CCONJ
taxlaw-2795	833	22	finalizes	finalize	VERB
taxlaw-2795	833	23	a	a	DET
taxlaw-2795	833	24	large	large	ADJ
taxlaw-2795	833	25	number	number	NOUN
taxlaw-2795	833	26	of	of	ADP
taxlaw-2795	833	27	orders	order	NOUN
taxlaw-2795	833	28	and	and	CCONJ
taxlaw-2795	833	29	regulations	regulation	NOUN
taxlaw-2795	833	30	to	to	PART
taxlaw-2795	833	31	entrench	entrench	VERB
taxlaw-2795	833	32	its	its	PRON
taxlaw-2795	833	33	policy	policy	NOUN
taxlaw-2795	833	34	preferences	preference	NOUN
taxlaw-2795	833	35	.	.	PUNCT
taxlaw-2795	834	1	see	see	VERB
taxlaw-2795	834	2	nina	nina	PROPN
taxlaw-2795	834	3	mendelson	mendelson	PROPN
taxlaw-2795	834	4	,	,	PUNCT
taxlaw-2795	834	5	agency	agency	NOUN
taxlaw-2795	834	6	burrowing	burrowing	NOUN
taxlaw-2795	834	7	:	:	PUNCT
taxlaw-2795	834	8	entrenching	entrench	VERB
taxlaw-2795	834	9	policy	policy	NOUN
taxlaw-2795	834	10	and	and	CCONJ
taxlaw-2795	834	11	personnel	personnel	NOUN
taxlaw-2795	834	12	before	before	SCONJ
taxlaw-2795	834	13	a	a	DET
taxlaw-2795	834	14	'	'	PUNCT
taxlaw-2795	834	15	ew	ew	INTJ
taxlaw-2795	834	16	president	president	PROPN
taxlaw-2795	834	17	arrives	arrive	VERB
taxlaw-2795	834	18	,	,	PUNCT
taxlaw-2795	834	19	78	78	NUM
taxlaw-2795	834	20	n.y.u	n.y.u	NOUN
taxlaw-2795	834	21	.	.	PUNCT
taxlaw-2795	835	1	l.	l.	PROPN
taxlaw-2795	835	2	rev	rev	PROPN
taxlaw-2795	835	3	.	.	PROPN
taxlaw-2795	835	4	557	557	NUM
taxlaw-2795	835	5	(	(	PUNCT
taxlaw-2795	835	6	2003	2003	NUM
taxlaw-2795	835	7	)	)	PUNCT
taxlaw-2795	835	8	.	.	PUNCT
taxlaw-2795	836	1	2010	2010	NUM
taxlaw-2795	836	2	]	]	X
taxlaw-2795	836	3	legal	legal	ADJ
taxlaw-2795	836	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	836	5	's	's	PART
taxlaw-2795	836	6	169	169	NUM
taxlaw-2795	836	7	reforms	reform	NOUN
taxlaw-2795	836	8	that	that	PRON
taxlaw-2795	836	9	necessarily	necessarily	ADV
taxlaw-2795	836	10	materialize	materialize	VERB
taxlaw-2795	836	11	over	over	ADP
taxlaw-2795	836	12	long	long	ADJ
taxlaw-2795	836	13	periods	period	NOUN
taxlaw-2795	836	14	of	of	ADP
taxlaw-2795	836	15	time	time	NOUN
taxlaw-2795	836	16	ought	ought	AUX
taxlaw-2795	836	17	not	not	PART
taxlaw-2795	836	18	be	be	AUX
taxlaw-2795	836	19	respected	respect	VERB
taxlaw-2795	836	20	by	by	ADP
taxlaw-2795	836	21	a	a	DET
taxlaw-2795	836	22	future	future	ADJ
taxlaw-2795	836	23	legislature	legislature	NOUN
taxlaw-2795	836	24	that	that	PRON
taxlaw-2795	836	25	wishes	wish	VERB
taxlaw-2795	836	26	to	to	PART
taxlaw-2795	836	27	pursue	pursue	VERB
taxlaw-2795	836	28	different	different	ADJ
taxlaw-2795	836	29	priorities	priority	NOUN
taxlaw-2795	836	30	or	or	CCONJ
taxlaw-2795	836	31	takes	take	VERB
taxlaw-2795	836	32	a	a	DET
taxlaw-2795	836	33	different	different	ADJ
taxlaw-2795	836	34	view	view	NOUN
taxlaw-2795	836	35	of	of	ADP
taxlaw-2795	836	36	the	the	DET
taxlaw-2795	836	37	effectiveness	effectiveness	NOUN
taxlaw-2795	836	38	of	of	ADP
taxlaw-2795	836	39	prior	prior	ADJ
taxlaw-2795	836	40	policies	policy	NOUN
taxlaw-2795	836	41	.	.	PUNCT
taxlaw-2795	837	1	hence	hence	ADV
taxlaw-2795	837	2	one	one	PRON
taxlaw-2795	837	3	would	would	AUX
taxlaw-2795	837	4	expect	expect	VERB
taxlaw-2795	837	5	to	to	PART
taxlaw-2795	837	6	find	find	VERB
taxlaw-2795	837	7	a	a	DET
taxlaw-2795	837	8	variety	variety	NOUN
taxlaw-2795	837	9	of	of	ADP
taxlaw-2795	837	10	outcomes	outcome	NOUN
taxlaw-2795	837	11	in	in	ADP
taxlaw-2795	837	12	this	this	DET
taxlaw-2795	837	13	setting	setting	NOUN
taxlaw-2795	837	14	,	,	PUNCT
taxlaw-2795	837	15	depending	depend	VERB
taxlaw-2795	837	16	upon	upon	SCONJ
taxlaw-2795	837	17	the	the	DET
taxlaw-2795	837	18	particular	particular	ADJ
taxlaw-2795	837	19	circumstances	circumstance	NOUN
taxlaw-2795	837	20	under	under	ADP
taxlaw-2795	837	21	which	which	PRON
taxlaw-2795	837	22	the	the	DET
taxlaw-2795	837	23	preference	preference	NOUN
taxlaw-2795	837	24	was	be	AUX
taxlaw-2795	837	25	enacted	enact	VERB
taxlaw-2795	837	26	.	.	PUNCT
taxlaw-2795	838	1	a	a	DET
taxlaw-2795	838	2	final	final	ADJ
taxlaw-2795	838	3	point	point	NOUN
taxlaw-2795	838	4	is	be	AUX
taxlaw-2795	838	5	in	in	ADP
taxlaw-2795	838	6	order	order	NOUN
taxlaw-2795	838	7	here	here	ADV
taxlaw-2795	838	8	,	,	PUNCT
taxlaw-2795	838	9	and	and	CCONJ
taxlaw-2795	838	10	it	it	PRON
taxlaw-2795	838	11	illuminates	illuminate	VERB
taxlaw-2795	838	12	one	one	NUM
taxlaw-2795	838	13	reason	reason	NOUN
taxlaw-2795	838	14	that	that	SCONJ
taxlaw-2795	838	15	no	no	DET
taxlaw-2795	838	16	clear	clear	ADJ
taxlaw-2795	838	17	transition	transition	NOUN
taxlaw-2795	838	18	norms	norm	NOUN
taxlaw-2795	838	19	have	have	AUX
taxlaw-2795	838	20	in	in	ADP
taxlaw-2795	838	21	fact	fact	NOUN
taxlaw-2795	838	22	emerged	emerge	VERB
taxlaw-2795	838	23	,	,	PUNCT
taxlaw-2795	838	24	and	and	CCONJ
taxlaw-2795	838	25	why	why	SCONJ
taxlaw-2795	838	26	they	they	PRON
taxlaw-2795	838	27	are	be	AUX
taxlaw-2795	838	28	unlikely	unlikely	ADJ
taxlaw-2795	838	29	to	to	PART
taxlaw-2795	838	30	.	.	PUNCT
taxlaw-2795	839	1	in	in	ADP
taxlaw-2795	839	2	this	this	DET
taxlaw-2795	839	3	subpart	subpart	NOUN
taxlaw-2795	839	4	i	i	PRON
taxlaw-2795	839	5	have	have	AUX
taxlaw-2795	839	6	assumed	assume	VERB
taxlaw-2795	839	7	that	that	SCONJ
taxlaw-2795	839	8	one	one	PRON
taxlaw-2795	839	9	can	can	AUX
taxlaw-2795	839	10	divide	divide	VERB
taxlaw-2795	839	11	cases	case	NOUN
taxlaw-2795	839	12	according	accord	VERB
taxlaw-2795	839	13	to	to	ADP
taxlaw-2795	839	14	whether	whether	SCONJ
taxlaw-2795	839	15	or	or	CCONJ
taxlaw-2795	839	16	not	not	PART
taxlaw-2795	839	17	relevant	relevant	ADJ
taxlaw-2795	839	18	material	material	NOUN
taxlaw-2795	839	19	circumstances	circumstance	NOUN
taxlaw-2795	839	20	have	have	AUX
taxlaw-2795	839	21	changed	change	VERB
taxlaw-2795	839	22	.	.	PUNCT
taxlaw-2795	840	1	in	in	ADP
taxlaw-2795	840	2	practice	practice	NOUN
taxlaw-2795	840	3	,	,	PUNCT
taxlaw-2795	840	4	the	the	DET
taxlaw-2795	840	5	classification	classification	NOUN
taxlaw-2795	840	6	of	of	ADP
taxlaw-2795	840	7	actual	actual	ADJ
taxlaw-2795	840	8	cases	case	NOUN
taxlaw-2795	840	9	is	be	AUX
taxlaw-2795	840	10	likely	likely	ADJ
taxlaw-2795	840	11	to	to	PART
taxlaw-2795	840	12	be	be	AUX
taxlaw-2795	840	13	contested	contest	VERB
taxlaw-2795	840	14	because	because	SCONJ
taxlaw-2795	840	15	circumstances	circumstance	NOUN
taxlaw-2795	840	16	are	be	AUX
taxlaw-2795	840	17	constantly	constantly	ADV
taxlaw-2795	840	18	changing	change	VERB
taxlaw-2795	840	19	,	,	PUNCT
taxlaw-2795	840	20	and	and	CCONJ
taxlaw-2795	840	21	it	it	PRON
taxlaw-2795	840	22	will	will	AUX
taxlaw-2795	840	23	frequently	frequently	ADV
taxlaw-2795	840	24	be	be	AUX
taxlaw-2795	840	25	an	an	DET
taxlaw-2795	840	26	open	open	ADJ
taxlaw-2795	840	27	question	question	NOUN
taxlaw-2795	840	28	whether	whether	SCONJ
taxlaw-2795	840	29	the	the	DET
taxlaw-2795	840	30	circumstances	circumstance	NOUN
taxlaw-2795	840	31	that	that	PRON
taxlaw-2795	840	32	have	have	AUX
taxlaw-2795	840	33	changed	change	VERB
taxlaw-2795	840	34	are	be	AUX
taxlaw-2795	840	35	material	material	NOUN
taxlaw-2795	840	36	to	to	ADP
taxlaw-2795	840	37	a	a	DET
taxlaw-2795	840	38	change	change	NOUN
taxlaw-2795	840	39	in	in	ADP
taxlaw-2795	840	40	law	law	NOUN
taxlaw-2795	840	41	.	.	PUNCT
taxlaw-2795	841	1	wholly	wholly	ADV
taxlaw-2795	841	2	apart	apart	ADV
taxlaw-2795	841	3	from	from	ADP
taxlaw-2795	841	4	concerns	concern	NOUN
taxlaw-2795	841	5	of	of	ADP
taxlaw-2795	841	6	public	public	ADJ
taxlaw-2795	841	7	choice	choice	NOUN
taxlaw-2795	841	8	—	—	PUNCT
taxlaw-2795	841	9	paying	pay	VERB
taxlaw-2795	841	10	off	off	ADP
taxlaw-2795	841	11	constituencies	constituency	NOUN
taxlaw-2795	841	12	,	,	PUNCT
taxlaw-2795	841	13	log	log	NOUN
taxlaw-2795	841	14	-	-	PUNCT
taxlaw-2795	841	15	rolling	rolling	NOUN
taxlaw-2795	841	16	and	and	CCONJ
taxlaw-2795	841	17	the	the	DET
taxlaw-2795	841	18	like	like	ADJ
taxlaw-2795	841	19	—	—	PUNCT
taxlaw-2795	841	20	the	the	DET
taxlaw-2795	841	21	question	question	NOUN
taxlaw-2795	841	22	of	of	ADP
taxlaw-2795	841	23	relief	relief	NOUN
taxlaw-2795	841	24	is	be	AUX
taxlaw-2795	841	25	contestable	contestable	ADJ
taxlaw-2795	841	26	simply	simply	ADV
taxlaw-2795	841	27	because	because	SCONJ
taxlaw-2795	841	28	of	of	ADP
taxlaw-2795	841	29	the	the	DET
taxlaw-2795	841	30	difficulties	difficulty	NOUN
taxlaw-2795	841	31	in	in	ADP
taxlaw-2795	841	32	classifying	classify	VERB
taxlaw-2795	841	33	cases	case	NOUN
taxlaw-2795	841	34	.	.	PUNCT
taxlaw-2795	842	1	hence	hence	ADV
taxlaw-2795	842	2	one	one	PRON
taxlaw-2795	842	3	would	would	AUX
taxlaw-2795	842	4	expect	expect	VERB
taxlaw-2795	842	5	to	to	PART
taxlaw-2795	842	6	see	see	VERB
taxlaw-2795	842	7	what	what	PRON
taxlaw-2795	842	8	one	one	PRON
taxlaw-2795	842	9	does	do	AUX
taxlaw-2795	842	10	see	see	VERB
taxlaw-2795	842	11	in	in	ADP
taxlaw-2795	842	12	the	the	DET
taxlaw-2795	842	13	transition	transition	NOUN
taxlaw-2795	842	14	context	context	NOUN
taxlaw-2795	842	15	:	:	PUNCT
taxlaw-2795	842	16	a	a	DET
taxlaw-2795	842	17	variety	variety	NOUN
taxlaw-2795	842	18	of	of	ADP
taxlaw-2795	842	19	transition	transition	NOUN
taxlaw-2795	842	20	rules	rule	NOUN
taxlaw-2795	842	21	for	for	ADP
taxlaw-2795	842	22	seemingly	seemingly	ADV
taxlaw-2795	842	23	similar	similar	ADJ
taxlaw-2795	842	24	cases	case	NOUN
taxlaw-2795	842	25	.	.	PUNCT
taxlaw-2795	843	1	c.	c.	NOUN
taxlaw-2795	843	2	the	the	DET
taxlaw-2795	843	3	linguistic	linguistic	ADJ
taxlaw-2795	843	4	basis	basis	NOUN
taxlaw-2795	843	5	of	of	ADP
taxlaw-2795	843	6	reliance	reliance	NOUN
taxlaw-2795	843	7	i	i	PRON
taxlaw-2795	843	8	have	have	AUX
taxlaw-2795	843	9	argued	argue	VERB
taxlaw-2795	843	10	that	that	SCONJ
taxlaw-2795	843	11	some	some	DET
taxlaw-2795	843	12	basis	basis	NOUN
taxlaw-2795	843	13	for	for	ADP
taxlaw-2795	843	14	reliance	reliance	NOUN
taxlaw-2795	843	15	is	be	AUX
taxlaw-2795	843	16	implicit	implicit	ADJ
taxlaw-2795	843	17	in	in	ADP
taxlaw-2795	843	18	any	any	DET
taxlaw-2795	843	19	statement	statement	NOUN
taxlaw-2795	843	20	of	of	ADP
taxlaw-2795	843	21	a	a	DET
taxlaw-2795	843	22	legal	legal	ADJ
taxlaw-2795	843	23	rule	rule	NOUN
taxlaw-2795	843	24	,	,	PUNCT
taxlaw-2795	843	25	because	because	SCONJ
taxlaw-2795	843	26	it	it	PRON
taxlaw-2795	843	27	is	be	AUX
taxlaw-2795	843	28	a	a	DET
taxlaw-2795	843	29	requirement	requirement	NOUN
taxlaw-2795	843	30	of	of	ADP
taxlaw-2795	843	31	a	a	DET
taxlaw-2795	843	32	statement	statement	NOUN
taxlaw-2795	843	33	of	of	ADP
taxlaw-2795	843	34	what	what	PRON
taxlaw-2795	843	35	the	the	DET
taxlaw-2795	843	36	rule	rule	NOUN
taxlaw-2795	843	37	is	be	AUX
taxlaw-2795	843	38	that	that	SCONJ
taxlaw-2795	843	39	it	it	PRON
taxlaw-2795	843	40	be	be	VERB
taxlaw-2795	843	41	able	able	ADJ
taxlaw-2795	843	42	to	to	PART
taxlaw-2795	843	43	be	be	AUX
taxlaw-2795	843	44	relied	rely	VERB
taxlaw-2795	843	45	upon	upon	SCONJ
taxlaw-2795	843	46	under	under	ADP
taxlaw-2795	843	47	at	at	ADP
taxlaw-2795	843	48	least	least	ADJ
taxlaw-2795	843	49	some	some	PRON
taxlaw-2795	843	50	circumstances	circumstance	NOUN
taxlaw-2795	843	51	.	.	PUNCT
taxlaw-2795	844	1	if	if	SCONJ
taxlaw-2795	844	2	language	language	NOUN
taxlaw-2795	844	3	did	do	AUX
taxlaw-2795	844	4	not	not	PART
taxlaw-2795	844	5	have	have	VERB
taxlaw-2795	844	6	this	this	DET
taxlaw-2795	844	7	character	character	NOUN
taxlaw-2795	844	8	,	,	PUNCT
taxlaw-2795	844	9	it	it	PRON
taxlaw-2795	844	10	would	would	AUX
taxlaw-2795	844	11	be	be	AUX
taxlaw-2795	844	12	meaningless	meaningless	ADJ
taxlaw-2795	844	13	.	.	PUNCT
taxlaw-2795	845	1	accordingly	accordingly	ADV
taxlaw-2795	845	2	,	,	PUNCT
taxlaw-2795	845	3	the	the	DET
taxlaw-2795	845	4	question	question	NOUN
taxlaw-2795	845	5	for	for	ADP
taxlaw-2795	845	6	reliance	reliance	NOUN
taxlaw-2795	845	7	analysis	analysis	NOUN
taxlaw-2795	845	8	becomes	become	VERB
taxlaw-2795	845	9	what	what	PRON
taxlaw-2795	845	10	those	those	DET
taxlaw-2795	845	11	circumstances	circumstance	NOUN
taxlaw-2795	845	12	are	be	AUX
taxlaw-2795	845	13	.	.	PUNCT
taxlaw-2795	846	1	the	the	DET
taxlaw-2795	846	2	fact	fact	NOUN
taxlaw-2795	846	3	that	that	SCONJ
taxlaw-2795	846	4	some	some	DET
taxlaw-2795	846	5	basis	basis	NOUN
taxlaw-2795	846	6	for	for	ADP
taxlaw-2795	846	7	reliance	reliance	NOUN
taxlaw-2795	846	8	is	be	AUX
taxlaw-2795	846	9	presupposed	presuppose	VERB
taxlaw-2795	846	10	in	in	ADP
taxlaw-2795	846	11	any	any	DET
taxlaw-2795	846	12	statement	statement	NOUN
taxlaw-2795	846	13	of	of	ADP
taxlaw-2795	846	14	the	the	DET
taxlaw-2795	846	15	rule	rule	NOUN
taxlaw-2795	846	16	does	do	AUX
taxlaw-2795	846	17	not	not	PART
taxlaw-2795	846	18	mean	mean	VERB
taxlaw-2795	846	19	that	that	SCONJ
taxlaw-2795	846	20	reliance	reliance	NOUN
taxlaw-2795	846	21	is	be	AUX
taxlaw-2795	846	22	always	always	ADV
taxlaw-2795	846	23	or	or	CCONJ
taxlaw-2795	846	24	even	even	ADV
taxlaw-2795	846	25	mostly	mostly	ADV
taxlaw-2795	846	26	appropriate	appropriate	ADJ
taxlaw-2795	846	27	.	.	PUNCT
taxlaw-2795	847	1	it	it	PRON
taxlaw-2795	847	2	simply	simply	ADV
taxlaw-2795	847	3	means	mean	VERB
taxlaw-2795	847	4	that	that	SCONJ
taxlaw-2795	847	5	one	one	PRON
taxlaw-2795	847	6	must	must	AUX
taxlaw-2795	847	7	distinguish	distinguish	VERB
taxlaw-2795	847	8	the	the	DET
taxlaw-2795	847	9	cases	case	NOUN
taxlaw-2795	847	10	in	in	ADP
taxlaw-2795	847	11	which	which	PRON
taxlaw-2795	847	12	reliance	reliance	NOUN
taxlaw-2795	847	13	is	be	AUX
taxlaw-2795	847	14	or	or	CCONJ
taxlaw-2795	847	15	should	should	AUX
taxlaw-2795	847	16	be	be	AUX
taxlaw-2795	847	17	implied	imply	VERB
taxlaw-2795	847	18	from	from	ADP
taxlaw-2795	847	19	those	those	PRON
taxlaw-2795	847	20	in	in	ADP
taxlaw-2795	847	21	which	which	PRON
taxlaw-2795	847	22	it	it	PRON
taxlaw-2795	847	23	need	need	VERB
taxlaw-2795	847	24	not	not	PART
taxlaw-2795	847	25	.	.	PUNCT
taxlaw-2795	848	1	the	the	DET
taxlaw-2795	848	2	preceding	precede	VERB
taxlaw-2795	848	3	discussion	discussion	NOUN
taxlaw-2795	848	4	has	have	AUX
taxlaw-2795	848	5	suggested	suggest	VERB
taxlaw-2795	848	6	what	what	PRON
taxlaw-2795	848	7	the	the	DET
taxlaw-2795	848	8	outer	outer	ADJ
taxlaw-2795	848	9	limits	limit	NOUN
taxlaw-2795	848	10	of	of	ADP
taxlaw-2795	848	11	a	a	DET
taxlaw-2795	848	12	rational	rational	ADJ
taxlaw-2795	848	13	norm	norm	NOUN
taxlaw-2795	848	14	of	of	ADP
taxlaw-2795	848	15	no	no	DET
taxlaw-2795	848	16	reliance	reliance	NOUN
taxlaw-2795	848	17	would	would	AUX
taxlaw-2795	848	18	be	be	AUX
taxlaw-2795	848	19	.	.	PUNCT
taxlaw-2795	849	1	it	it	PRON
taxlaw-2795	849	2	is	be	AUX
taxlaw-2795	849	3	a	a	DET
taxlaw-2795	849	4	possible	possible	ADJ
taxlaw-2795	849	5	rational	rational	ADJ
taxlaw-2795	849	6	norm	norm	NOUN
taxlaw-2795	849	7	that	that	PRON
taxlaw-2795	849	8	all	all	DET
taxlaw-2795	849	9	bets	bet	NOUN
taxlaw-2795	849	10	are	be	AUX
taxlaw-2795	849	11	off	off	ADV
taxlaw-2795	849	12	when	when	SCONJ
taxlaw-2795	849	13	the	the	DET
taxlaw-2795	849	14	circumstances	circumstance	NOUN
taxlaw-2795	849	15	under	under	ADP
taxlaw-2795	849	16	which	which	PRON
taxlaw-2795	849	17	a	a	DET
taxlaw-2795	849	18	prior	prior	ADJ
taxlaw-2795	849	19	rule	rule	NOUN
taxlaw-2795	849	20	was	be	AUX
taxlaw-2795	849	21	adopted	adopt	VERB
taxlaw-2795	849	22	have	have	AUX
taxlaw-2795	849	23	changed	change	VERB
taxlaw-2795	849	24	.	.	PUNCT
taxlaw-2795	850	1	that	that	PRON
taxlaw-2795	850	2	is	be	AUX
taxlaw-2795	850	3	,	,	PUNCT
taxlaw-2795	850	4	there	there	PRON
taxlaw-2795	850	5	is	be	VERB
taxlaw-2795	850	6	nothing	nothing	PRON
taxlaw-2795	850	7	incoherent	incoherent	ADJ
taxlaw-2795	850	8	about	about	ADP
taxlaw-2795	850	9	an	an	DET
taxlaw-2795	850	10	implicit	implicit	ADJ
taxlaw-2795	850	11	norm	norm	NOUN
taxlaw-2795	850	12	that	that	SCONJ
taxlaw-2795	850	13	legal	legal	ADJ
taxlaw-2795	850	14	rules	rule	NOUN
taxlaw-2795	850	15	may	may	AUX
taxlaw-2795	850	16	be	be	AUX
taxlaw-2795	850	17	relied	rely	VERB
taxlaw-2795	850	18	upon	upon	SCONJ
taxlaw-2795	850	19	only	only	ADV
taxlaw-2795	850	20	as	as	ADV
taxlaw-2795	850	21	long	long	ADV
taxlaw-2795	850	22	as	as	SCONJ
taxlaw-2795	850	23	the	the	DET
taxlaw-2795	850	24	conditions	condition	NOUN
taxlaw-2795	850	25	that	that	PRON
taxlaw-2795	850	26	gave	give	VERB
taxlaw-2795	850	27	rise	rise	NOUN
taxlaw-2795	850	28	to	to	ADP
taxlaw-2795	850	29	their	their	PRON
taxlaw-2795	850	30	adoption	adoption	NOUN
taxlaw-2795	850	31	obtain	obtain	VERB
taxlaw-2795	850	32	.	.	PUNCT
taxlaw-2795	851	1	but	but	CCONJ
taxlaw-2795	851	2	i	i	PRON
taxlaw-2795	851	3	also	also	ADV
taxlaw-2795	851	4	have	have	AUX
taxlaw-2795	851	5	noted	note	VERB
taxlaw-2795	851	6	that	that	SCONJ
taxlaw-2795	851	7	a	a	DET
taxlaw-2795	851	8	change	change	NOUN
taxlaw-2795	851	9	in	in	ADP
taxlaw-2795	851	10	material	material	ADJ
taxlaw-2795	851	11	circumstances	circumstance	NOUN
taxlaw-2795	851	12	is	be	AUX
taxlaw-2795	851	13	not	not	PART
taxlaw-2795	851	14	the	the	DET
taxlaw-2795	851	15	only	only	ADJ
taxlaw-2795	851	16	occasion	occasion	NOUN
taxlaw-2795	851	17	for	for	ADP
taxlaw-2795	851	18	a	a	DET
taxlaw-2795	851	19	change	change	NOUN
taxlaw-2795	851	20	in	in	ADP
taxlaw-2795	851	21	legal	legal	ADJ
taxlaw-2795	851	22	rules	rule	NOUN
taxlaw-2795	851	23	.	.	PUNCT
taxlaw-2795	852	1	sometimes	sometimes	ADV
taxlaw-2795	852	2	rules	rule	NOUN
taxlaw-2795	852	3	change	change	VERB
taxlaw-2795	852	4	simply	simply	ADV
taxlaw-2795	852	5	because	because	SCONJ
taxlaw-2795	852	6	the	the	DET
taxlaw-2795	852	7	legislator	legislator	NOUN
taxlaw-2795	852	8	has	have	AUX
taxlaw-2795	852	9	changed	change	VERB
taxlaw-2795	852	10	its	its	PRON
taxlaw-2795	852	11	mind	mind	NOUN
taxlaw-2795	852	12	about	about	ADP
taxlaw-2795	852	13	the	the	DET
taxlaw-2795	852	14	advisability	advisability	NOUN
taxlaw-2795	852	15	of	of	ADP
taxlaw-2795	852	16	the	the	DET
taxlaw-2795	852	17	rule	rule	NOUN
taxlaw-2795	852	18	even	even	ADV
taxlaw-2795	852	19	though	though	SCONJ
taxlaw-2795	852	20	the	the	DET
taxlaw-2795	852	21	circumstances	circumstance	NOUN
taxlaw-2795	852	22	that	that	PRON
taxlaw-2795	852	23	gave	give	VERB
taxlaw-2795	852	24	rise	rise	NOUN
taxlaw-2795	852	25	to	to	ADP
taxlaw-2795	852	26	the	the	DET
taxlaw-2795	852	27	rule	rule	NOUN
taxlaw-2795	852	28	have	have	AUX
taxlaw-2795	852	29	not	not	PART
taxlaw-2795	852	30	changed	change	VERB
taxlaw-2795	852	31	.	.	PUNCT
taxlaw-2795	853	1	in	in	ADP
taxlaw-2795	853	2	that	that	DET
taxlaw-2795	853	3	case	case	NOUN
taxlaw-2795	853	4	,	,	PUNCT
taxlaw-2795	853	5	a	a	DET
taxlaw-2795	853	6	refusal	refusal	NOUN
taxlaw-2795	853	7	to	to	PART
taxlaw-2795	853	8	protect	protect	VERB
taxlaw-2795	853	9	reliance	reliance	NOUN
taxlaw-2795	853	10	interests	interest	NOUN
taxlaw-2795	853	11	when	when	SCONJ
taxlaw-2795	853	12	the	the	DET
taxlaw-2795	853	13	rule	rule	NOUN
taxlaw-2795	853	14	changes	change	NOUN
taxlaw-2795	853	15	,	,	PUNCT
taxlaw-2795	853	16	at	at	ADP
taxlaw-2795	853	17	least	least	ADJ
taxlaw-2795	853	18	where	where	SCONJ
taxlaw-2795	853	19	it	it	PRON
taxlaw-2795	853	20	is	be	AUX
taxlaw-2795	853	21	the	the	DET
taxlaw-2795	853	22	same	same	ADJ
taxlaw-2795	853	23	legislator	legislator	NOUN
taxlaw-2795	853	24	that	that	PRON
taxlaw-2795	853	25	adopted	adopt	VERB
taxlaw-2795	853	26	the	the	DET
taxlaw-2795	853	27	original	original	ADJ
taxlaw-2795	853	28	rule	rule	NOUN
taxlaw-2795	853	29	,	,	PUNCT
taxlaw-2795	853	30	becomes	become	VERB
taxlaw-2795	853	31	inconsistent	inconsistent	ADJ
taxlaw-2795	853	32	with	with	ADP
taxlaw-2795	853	33	the	the	DET
taxlaw-2795	853	34	idea	idea	NOUN
taxlaw-2795	853	35	that	that	SCONJ
taxlaw-2795	853	36	the	the	DET
taxlaw-2795	853	37	170	170	NUM
taxlaw-2795	853	38	columbia	columbia	PROPN
taxlaw-2795	853	39	jour'al	jour'al	PROPN
taxlaw-2795	853	40	of	of	ADP
taxlaw-2795	853	41	tax	tax	NOUN
taxlaw-2795	853	42	law	law	NOUN
taxlaw-2795	853	43	[	[	X
taxlaw-2795	853	44	vol	vol	NOUN
taxlaw-2795	853	45	.	.	PUNCT
taxlaw-2795	854	1	1:120	1:120	ADJ
taxlaw-2795	854	2	legislator	legislator	NOUN
taxlaw-2795	854	3	rationally	rationally	ADV
taxlaw-2795	854	4	states	state	VERB
taxlaw-2795	854	5	the	the	DET
taxlaw-2795	854	6	legal	legal	ADJ
taxlaw-2795	854	7	rule	rule	NOUN
taxlaw-2795	854	8	in	in	ADP
taxlaw-2795	854	9	the	the	DET
taxlaw-2795	854	10	first	first	ADJ
taxlaw-2795	854	11	place	place	NOUN
taxlaw-2795	854	12	.	.	PUNCT
taxlaw-2795	855	1	it	it	PRON
taxlaw-2795	855	2	is	be	AUX
taxlaw-2795	855	3	not	not	PART
taxlaw-2795	855	4	really	really	ADV
taxlaw-2795	855	5	distinguishable	distinguishable	ADJ
taxlaw-2795	855	6	from	from	ADP
taxlaw-2795	855	7	someone	someone	PRON
taxlaw-2795	855	8	’s	’	VERB
taxlaw-2795	855	9	pronouncing	pronounce	VERB
taxlaw-2795	855	10	that	that	SCONJ
taxlaw-2795	855	11	p	p	X
taxlaw-2795	855	12	,	,	PUNCT
taxlaw-2795	855	13	and	and	CCONJ
taxlaw-2795	855	14	then	then	ADV
taxlaw-2795	855	15	immediately	immediately	ADV
taxlaw-2795	855	16	pronouncing	pronounce	VERB
taxlaw-2795	855	17	that	that	SCONJ
taxlaw-2795	855	18	not	not	PART
taxlaw-2795	855	19	-	-	PUNCT
taxlaw-2795	855	20	p.	p.	NOUN
taxlaw-2795	855	21	that	that	PRON
taxlaw-2795	855	22	is	be	AUX
taxlaw-2795	855	23	,	,	PUNCT
taxlaw-2795	855	24	there	there	PRON
taxlaw-2795	855	25	is	be	VERB
taxlaw-2795	855	26	something	something	PRON
taxlaw-2795	855	27	incoherent	incoherent	ADJ
taxlaw-2795	855	28	in	in	ADP
taxlaw-2795	855	29	an	an	DET
taxlaw-2795	855	30	implicit	implicit	ADJ
taxlaw-2795	855	31	norm	norm	NOUN
taxlaw-2795	855	32	that	that	PRON
taxlaw-2795	855	33	says	say	VERB
taxlaw-2795	855	34	legal	legal	ADJ
taxlaw-2795	855	35	rules	rule	NOUN
taxlaw-2795	855	36	may	may	AUX
taxlaw-2795	855	37	never	never	ADV
taxlaw-2795	855	38	be	be	AUX
taxlaw-2795	855	39	relied	rely	VERB
taxlaw-2795	855	40	upon	upon	SCONJ
taxlaw-2795	855	41	,	,	PUNCT
taxlaw-2795	855	42	or	or	CCONJ
taxlaw-2795	855	43	may	may	AUX
taxlaw-2795	855	44	not	not	PART
taxlaw-2795	855	45	be	be	AUX
taxlaw-2795	855	46	relied	rely	VERB
taxlaw-2795	855	47	upon	upon	SCONJ
taxlaw-2795	855	48	when	when	SCONJ
taxlaw-2795	855	49	they	they	PRON
taxlaw-2795	855	50	are	be	AUX
taxlaw-2795	855	51	reversed	reverse	VERB
taxlaw-2795	855	52	by	by	ADP
taxlaw-2795	855	53	the	the	DET
taxlaw-2795	855	54	same	same	ADJ
taxlaw-2795	855	55	legislator	legislator	NOUN
taxlaw-2795	855	56	that	that	PRON
taxlaw-2795	855	57	adopted	adopt	VERB
taxlaw-2795	855	58	them	they	PRON
taxlaw-2795	855	59	when	when	SCONJ
taxlaw-2795	855	60	there	there	PRON
taxlaw-2795	855	61	has	have	AUX
taxlaw-2795	855	62	been	be	AUX
taxlaw-2795	855	63	no	no	DET
taxlaw-2795	855	64	relevant	relevant	ADJ
taxlaw-2795	855	65	change	change	NOUN
taxlaw-2795	855	66	to	to	ADP
taxlaw-2795	855	67	the	the	DET
taxlaw-2795	855	68	conditions	condition	NOUN
taxlaw-2795	855	69	under	under	ADP
taxlaw-2795	855	70	which	which	PRON
taxlaw-2795	855	71	they	they	PRON
taxlaw-2795	855	72	were	be	AUX
taxlaw-2795	855	73	adopted	adopt	VERB
taxlaw-2795	855	74	.	.	PUNCT
taxlaw-2795	856	1	if	if	SCONJ
taxlaw-2795	856	2	that	that	PRON
taxlaw-2795	856	3	were	be	AUX
taxlaw-2795	856	4	not	not	PART
taxlaw-2795	856	5	the	the	DET
taxlaw-2795	856	6	case	case	NOUN
taxlaw-2795	856	7	,	,	PUNCT
taxlaw-2795	856	8	then	then	ADV
taxlaw-2795	856	9	one	one	PRON
taxlaw-2795	856	10	could	could	AUX
taxlaw-2795	856	11	not	not	PART
taxlaw-2795	856	12	rely	rely	VERB
taxlaw-2795	856	13	,	,	PUNCT
taxlaw-2795	856	14	for	for	ADP
taxlaw-2795	856	15	example	example	NOUN
taxlaw-2795	856	16	,	,	PUNCT
taxlaw-2795	856	17	on	on	ADP
taxlaw-2795	856	18	the	the	DET
taxlaw-2795	856	19	statements	statement	NOUN
taxlaw-2795	856	20	made	make	VERB
taxlaw-2795	856	21	by	by	ADP
taxlaw-2795	856	22	anyone	anyone	PRON
taxlaw-2795	856	23	,	,	PUNCT
taxlaw-2795	856	24	including	include	VERB
taxlaw-2795	856	25	in	in	ADP
taxlaw-2795	856	26	a	a	DET
taxlaw-2795	856	27	contract	contract	NOUN
taxlaw-2795	856	28	or	or	CCONJ
taxlaw-2795	856	29	,	,	PUNCT
taxlaw-2795	856	30	for	for	ADP
taxlaw-2795	856	31	that	that	DET
taxlaw-2795	856	32	matter	matter	NOUN
taxlaw-2795	856	33	,	,	PUNCT
taxlaw-2795	856	34	in	in	ADP
taxlaw-2795	856	35	any	any	DET
taxlaw-2795	856	36	other	other	ADJ
taxlaw-2795	856	37	setting	setting	NOUN
taxlaw-2795	856	38	.	.	PUNCT
taxlaw-2795	857	1	the	the	DET
taxlaw-2795	857	2	new	new	ADJ
taxlaw-2795	857	3	view	view	NOUN
taxlaw-2795	857	4	theorists	theorist	NOUN
taxlaw-2795	857	5	,	,	PUNCT
taxlaw-2795	857	6	by	by	ADP
taxlaw-2795	857	7	failing	fail	VERB
taxlaw-2795	857	8	to	to	PART
taxlaw-2795	857	9	distinguish	distinguish	VERB
taxlaw-2795	857	10	between	between	ADP
taxlaw-2795	857	11	these	these	DET
taxlaw-2795	857	12	different	different	ADJ
taxlaw-2795	857	13	circumstances	circumstance	NOUN
taxlaw-2795	857	14	of	of	ADP
taxlaw-2795	857	15	legal	legal	ADJ
taxlaw-2795	857	16	change	change	NOUN
taxlaw-2795	857	17	,	,	PUNCT
taxlaw-2795	857	18	reach	reach	VERB
taxlaw-2795	857	19	the	the	DET
taxlaw-2795	857	20	conclusion	conclusion	NOUN
taxlaw-2795	857	21	that	that	SCONJ
taxlaw-2795	857	22	a	a	DET
taxlaw-2795	857	23	norm	norm	NOUN
taxlaw-2795	857	24	of	of	ADP
taxlaw-2795	857	25	no	no	DET
taxlaw-2795	857	26	reliance	reliance	NOUN
taxlaw-2795	857	27	could	could	AUX
taxlaw-2795	857	28	be	be	AUX
taxlaw-2795	857	29	perfectly	perfectly	ADV
taxlaw-2795	857	30	coherent	coherent	ADJ
taxlaw-2795	857	31	and	and	CCONJ
taxlaw-2795	857	32	that	that	SCONJ
taxlaw-2795	857	33	for	for	ADP
taxlaw-2795	857	34	other	other	ADJ
taxlaw-2795	857	35	reasons	reason	NOUN
taxlaw-2795	857	36	,	,	PUNCT
taxlaw-2795	857	37	it	it	PRON
taxlaw-2795	857	38	may	may	AUX
taxlaw-2795	857	39	well	well	ADV
taxlaw-2795	857	40	be	be	AUX
taxlaw-2795	857	41	.	.	PUNCT
taxlaw-2795	858	1	there	there	PRON
taxlaw-2795	858	2	is	be	VERB
taxlaw-2795	858	3	some	some	DET
taxlaw-2795	858	4	irony	irony	NOUN
taxlaw-2795	858	5	in	in	ADP
taxlaw-2795	858	6	the	the	DET
taxlaw-2795	858	7	fact	fact	NOUN
taxlaw-2795	858	8	that	that	SCONJ
taxlaw-2795	858	9	that	that	DET
taxlaw-2795	858	10	view	view	NOUN
taxlaw-2795	858	11	is	be	AUX
taxlaw-2795	858	12	to	to	ADP
taxlaw-2795	858	13	some	some	DET
taxlaw-2795	858	14	extent	extent	NOUN
taxlaw-2795	858	15	undermined	undermine	VERB
taxlaw-2795	858	16	by	by	ADP
taxlaw-2795	858	17	their	their	PRON
taxlaw-2795	858	18	own	own	ADJ
taxlaw-2795	858	19	occasional	occasional	ADJ
taxlaw-2795	858	20	acknowledgment	acknowledgment	NOUN
taxlaw-2795	858	21	that	that	SCONJ
taxlaw-2795	858	22	a	a	DET
taxlaw-2795	858	23	norm	norm	NOUN
taxlaw-2795	858	24	of	of	ADP
taxlaw-2795	858	25	nominal	nominal	ADJ
taxlaw-2795	858	26	retroactivity	retroactivity	NOUN
taxlaw-2795	858	27	would	would	AUX
taxlaw-2795	858	28	frustrate	frustrate	VERB
taxlaw-2795	858	29	investor	investor	NOUN
taxlaw-2795	858	30	expectations:139	expectations:139	ADP
taxlaw-2795	858	31	if	if	SCONJ
taxlaw-2795	858	32	there	there	PRON
taxlaw-2795	858	33	is	be	VERB
taxlaw-2795	858	34	no	no	DET
taxlaw-2795	858	35	significant	significant	ADJ
taxlaw-2795	858	36	difference	difference	NOUN
taxlaw-2795	858	37	,	,	PUNCT
taxlaw-2795	858	38	other	other	ADJ
taxlaw-2795	858	39	than	than	ADP
taxlaw-2795	858	40	in	in	ADP
taxlaw-2795	858	41	degree	degree	NOUN
taxlaw-2795	858	42	,	,	PUNCT
taxlaw-2795	858	43	between	between	ADP
taxlaw-2795	858	44	nominal	nominal	ADJ
taxlaw-2795	858	45	retroactivity	retroactivity	NOUN
taxlaw-2795	858	46	and	and	CCONJ
taxlaw-2795	858	47	nominal	nominal	ADJ
taxlaw-2795	858	48	prospectivity	prospectivity	NOUN
taxlaw-2795	858	49	,	,	PUNCT
taxlaw-2795	858	50	then	then	ADV
taxlaw-2795	858	51	there	there	PRON
taxlaw-2795	858	52	ought	ought	AUX
taxlaw-2795	858	53	not	not	PART
taxlaw-2795	858	54	be	be	AUX
taxlaw-2795	858	55	a	a	DET
taxlaw-2795	858	56	concern	concern	NOUN
taxlaw-2795	858	57	about	about	ADP
taxlaw-2795	858	58	adopting	adopt	VERB
taxlaw-2795	858	59	a	a	DET
taxlaw-2795	858	60	norm	norm	NOUN
taxlaw-2795	858	61	of	of	ADP
taxlaw-2795	858	62	nominally	nominally	ADV
taxlaw-2795	858	63	retroactive	retroactive	ADJ
taxlaw-2795	858	64	legislation	legislation	NOUN
taxlaw-2795	858	65	if	if	SCONJ
taxlaw-2795	858	66	reliance	reliance	NOUN
taxlaw-2795	858	67	interests	interest	NOUN
taxlaw-2795	858	68	are	be	AUX
taxlaw-2795	858	69	circular	circular	ADJ
taxlaw-2795	858	70	and	and	CCONJ
taxlaw-2795	858	71	not	not	PART
taxlaw-2795	858	72	independently	independently	ADV
taxlaw-2795	858	73	justifiable	justifiable	ADJ
taxlaw-2795	858	74	.	.	PUNCT
taxlaw-2795	859	1	conversely	conversely	ADV
taxlaw-2795	859	2	,	,	PUNCT
taxlaw-2795	859	3	if	if	SCONJ
taxlaw-2795	859	4	that	that	DET
taxlaw-2795	859	5	concern	concern	NOUN
taxlaw-2795	859	6	is	be	AUX
taxlaw-2795	859	7	valid	valid	ADJ
taxlaw-2795	859	8	,	,	PUNCT
taxlaw-2795	859	9	then	then	ADV
taxlaw-2795	859	10	it	it	PRON
taxlaw-2795	859	11	ought	ought	AUX
taxlaw-2795	859	12	to	to	PART
taxlaw-2795	859	13	apply	apply	VERB
taxlaw-2795	859	14	with	with	ADP
taxlaw-2795	859	15	nearly	nearly	ADV
taxlaw-2795	859	16	equal	equal	ADJ
taxlaw-2795	859	17	force	force	NOUN
taxlaw-2795	859	18	to	to	PART
taxlaw-2795	859	19	uncompensated	uncompensated	ADJ
taxlaw-2795	859	20	,	,	PUNCT
taxlaw-2795	859	21	nominally	nominally	ADV
taxlaw-2795	859	22	prospective	prospective	ADJ
taxlaw-2795	859	23	change	change	NOUN
taxlaw-2795	859	24	,	,	PUNCT
taxlaw-2795	859	25	the	the	DET
taxlaw-2795	859	26	only	only	ADJ
taxlaw-2795	859	27	difference	difference	NOUN
taxlaw-2795	859	28	being	be	AUX
taxlaw-2795	859	29	the	the	DET
taxlaw-2795	859	30	aforementioned	aforementioned	ADJ
taxlaw-2795	859	31	one	one	NUM
taxlaw-2795	859	32	of	of	ADP
taxlaw-2795	859	33	degree.140	degree.140	NOUN
taxlaw-2795	859	34	in	in	ADP
taxlaw-2795	859	35	that	that	DET
taxlaw-2795	859	36	case	case	NOUN
taxlaw-2795	859	37	reliance	reliance	NOUN
taxlaw-2795	859	38	lives	live	VERB
taxlaw-2795	859	39	.	.	PUNCT
taxlaw-2795	860	1	because	because	SCONJ
taxlaw-2795	860	2	the	the	DET
taxlaw-2795	860	3	new	new	ADJ
taxlaw-2795	860	4	view	view	NOUN
taxlaw-2795	860	5	does	do	AUX
taxlaw-2795	860	6	not	not	PART
taxlaw-2795	860	7	pay	pay	VERB
taxlaw-2795	860	8	sufficient	sufficient	ADJ
taxlaw-2795	860	9	heed	heed	NOUN
taxlaw-2795	860	10	to	to	ADP
taxlaw-2795	860	11	the	the	DET
taxlaw-2795	860	12	distinction	distinction	NOUN
taxlaw-2795	860	13	between	between	ADP
taxlaw-2795	860	14	a	a	DET
taxlaw-2795	860	15	change	change	NOUN
taxlaw-2795	860	16	in	in	ADP
taxlaw-2795	860	17	facts	fact	NOUN
taxlaw-2795	860	18	and	and	CCONJ
taxlaw-2795	860	19	a	a	DET
taxlaw-2795	860	20	change	change	NOUN
taxlaw-2795	860	21	in	in	ADP
taxlaw-2795	860	22	the	the	DET
taxlaw-2795	860	23	rule	rule	NOUN
taxlaw-2795	860	24	that	that	PRON
taxlaw-2795	860	25	applies	apply	VERB
taxlaw-2795	860	26	to	to	ADP
taxlaw-2795	860	27	those	those	DET
taxlaw-2795	860	28	facts	fact	NOUN
taxlaw-2795	860	29	,	,	PUNCT
taxlaw-2795	860	30	it	it	PRON
taxlaw-2795	860	31	is	be	AUX
taxlaw-2795	860	32	unable	unable	ADJ
taxlaw-2795	860	33	to	to	PART
taxlaw-2795	860	34	explain	explain	VERB
taxlaw-2795	860	35	why	why	SCONJ
taxlaw-2795	860	36	either	either	CCONJ
taxlaw-2795	860	37	its	its	PRON
taxlaw-2795	860	38	concerns	concern	NOUN
taxlaw-2795	860	39	about	about	ADP
taxlaw-2795	860	40	nominally	nominally	ADV
taxlaw-2795	860	41	retroactive	retroactive	ADJ
taxlaw-2795	860	42	rules	rule	NOUN
taxlaw-2795	860	43	ought	ought	AUX
taxlaw-2795	860	44	not	not	PART
taxlaw-2795	860	45	apply	apply	VERB
taxlaw-2795	860	46	to	to	PART
taxlaw-2795	860	47	protect	protect	VERB
taxlaw-2795	860	48	reliance	reliance	NOUN
taxlaw-2795	860	49	interests	interest	NOUN
taxlaw-2795	860	50	or	or	CCONJ
taxlaw-2795	860	51	,	,	PUNCT
taxlaw-2795	860	52	conversely	conversely	ADV
taxlaw-2795	860	53	,	,	PUNCT
taxlaw-2795	860	54	why	why	SCONJ
taxlaw-2795	860	55	a	a	DET
taxlaw-2795	860	56	norm	norm	NOUN
taxlaw-2795	860	57	of	of	ADP
taxlaw-2795	860	58	nominal	nominal	ADJ
taxlaw-2795	860	59	retroactivity	retroactivity	NOUN
taxlaw-2795	860	60	ought	ought	AUX
taxlaw-2795	860	61	not	not	PART
taxlaw-2795	860	62	apply	apply	VERB
taxlaw-2795	860	63	to	to	ADP
taxlaw-2795	860	64	changes	change	NOUN
taxlaw-2795	860	65	in	in	ADP
taxlaw-2795	860	66	positive	positive	ADJ
taxlaw-2795	860	67	law	law	NOUN
taxlaw-2795	860	68	.	.	PUNCT
taxlaw-2795	861	1	for	for	ADP
taxlaw-2795	861	2	what	what	PRON
taxlaw-2795	861	3	is	be	AUX
taxlaw-2795	861	4	quintessential	quintessential	ADJ
taxlaw-2795	861	5	to	to	ADP
taxlaw-2795	861	6	a	a	DET
taxlaw-2795	861	7	nominally	nominally	ADV
taxlaw-2795	861	8	retroactive	retroactive	ADJ
taxlaw-2795	861	9	change	change	NOUN
taxlaw-2795	861	10	,	,	PUNCT
taxlaw-2795	861	11	but	but	CCONJ
taxlaw-2795	861	12	is	be	AUX
taxlaw-2795	861	13	typically	typically	ADV
taxlaw-2795	861	14	absent	absent	ADJ
taxlaw-2795	861	15	in	in	ADP
taxlaw-2795	861	16	a	a	DET
taxlaw-2795	861	17	nominally	nominally	ADV
taxlaw-2795	861	18	prospective	prospective	ADJ
taxlaw-2795	861	19	change	change	NOUN
taxlaw-2795	861	20	,	,	PUNCT
taxlaw-2795	861	21	is	be	AUX
taxlaw-2795	861	22	that	that	SCONJ
taxlaw-2795	861	23	circumstances	circumstance	NOUN
taxlaw-2795	861	24	have	have	AUX
taxlaw-2795	861	25	not	not	PART
taxlaw-2795	861	26	changed	change	VERB
taxlaw-2795	861	27	at	at	ADV
taxlaw-2795	861	28	all	all	ADV
taxlaw-2795	861	29	:	:	PUNCT
taxlaw-2795	861	30	the	the	DET
taxlaw-2795	861	31	past	past	NOUN
taxlaw-2795	861	32	is	be	AUX
taxlaw-2795	861	33	what	what	PRON
taxlaw-2795	861	34	it	it	PRON
taxlaw-2795	861	35	is	be	AUX
taxlaw-2795	861	36	.	.	PUNCT
taxlaw-2795	861	37	vi	vi	X
taxlaw-2795	861	38	.	.	NOUN
taxlaw-2795	861	39	conclusion	conclusion	NOUN
taxlaw-2795	861	40	the	the	DET
taxlaw-2795	861	41	new	new	ADJ
taxlaw-2795	861	42	transitions	transition	NOUN
taxlaw-2795	861	43	literature	literature	NOUN
taxlaw-2795	861	44	does	do	AUX
taxlaw-2795	861	45	not	not	PART
taxlaw-2795	861	46	appear	appear	VERB
taxlaw-2795	861	47	to	to	PART
taxlaw-2795	861	48	offer	offer	VERB
taxlaw-2795	861	49	particularly	particularly	ADV
taxlaw-2795	861	50	robust	robust	ADJ
taxlaw-2795	861	51	policy	policy	NOUN
taxlaw-2795	861	52	recommendations	recommendation	NOUN
taxlaw-2795	861	53	.	.	PUNCT
taxlaw-2795	862	1	for	for	ADP
taxlaw-2795	862	2	the	the	DET
taxlaw-2795	862	3	most	most	ADJ
taxlaw-2795	862	4	part	part	NOUN
taxlaw-2795	862	5	,	,	PUNCT
taxlaw-2795	862	6	the	the	DET
taxlaw-2795	862	7	recommendations	recommendation	NOUN
taxlaw-2795	862	8	are	be	AUX
taxlaw-2795	862	9	either	either	ADV
taxlaw-2795	862	10	consistent	consistent	ADJ
taxlaw-2795	862	11	with	with	ADP
taxlaw-2795	862	12	those	those	PRON
taxlaw-2795	862	13	that	that	PRON
taxlaw-2795	862	14	a	a	DET
taxlaw-2795	862	15	proponent	proponent	NOUN
taxlaw-2795	862	16	of	of	ADP
taxlaw-2795	862	17	the	the	DET
taxlaw-2795	862	18	old	old	ADJ
taxlaw-2795	862	19	view	view	NOUN
taxlaw-2795	862	20	might	might	AUX
taxlaw-2795	862	21	offer	offer	VERB
taxlaw-2795	862	22	,	,	PUNCT
taxlaw-2795	862	23	or	or	CCONJ
taxlaw-2795	862	24	questionable	questionable	ADJ
taxlaw-2795	862	25	.	.	PUNCT
taxlaw-2795	863	1	i	i	PRON
taxlaw-2795	863	2	have	have	AUX
taxlaw-2795	863	3	argued	argue	VERB
taxlaw-2795	863	4	that	that	SCONJ
taxlaw-2795	863	5	the	the	DET
taxlaw-2795	863	6	principal	principal	ADJ
taxlaw-2795	863	7	reason	reason	NOUN
taxlaw-2795	863	8	for	for	ADP
taxlaw-2795	863	9	the	the	DET
taxlaw-2795	863	10	failings	failing	NOUN
taxlaw-2795	863	11	of	of	ADP
taxlaw-2795	863	12	139	139	NUM
taxlaw-2795	863	13	.	.	PUNCT
taxlaw-2795	864	1	see	see	VERB
taxlaw-2795	864	2	,	,	PUNCT
taxlaw-2795	864	3	e.g.	e.g.	ADV
taxlaw-2795	864	4	,	,	PUNCT
taxlaw-2795	864	5	levmore	levmore	NOUN
taxlaw-2795	864	6	,	,	PUNCT
taxlaw-2795	864	7	retroactive	retroactive	ADJ
taxlaw-2795	864	8	taxation	taxation	NOUN
taxlaw-2795	864	9	,	,	PUNCT
taxlaw-2795	864	10	supra	supra	PROPN
taxlaw-2795	864	11	note	note	PROPN
taxlaw-2795	864	12	11	11	NUM
taxlaw-2795	864	13	,	,	PUNCT
taxlaw-2795	864	14	at	at	ADP
taxlaw-2795	864	15	278	278	NUM
taxlaw-2795	864	16	(	(	PUNCT
taxlaw-2795	864	17	observing	observe	VERB
taxlaw-2795	864	18	that	that	SCONJ
taxlaw-2795	864	19	repeated	repeat	VERB
taxlaw-2795	864	20	use	use	NOUN
taxlaw-2795	864	21	of	of	ADP
taxlaw-2795	864	22	retroactive	retroactive	ADJ
taxlaw-2795	864	23	taxation	taxation	NOUN
taxlaw-2795	864	24	would	would	AUX
taxlaw-2795	864	25	undermine	undermine	VERB
taxlaw-2795	864	26	its	its	PRON
taxlaw-2795	864	27	usefulness	usefulness	NOUN
taxlaw-2795	864	28	as	as	ADP
taxlaw-2795	864	29	a	a	DET
taxlaw-2795	864	30	surprise	surprise	NOUN
taxlaw-2795	864	31	to	to	PART
taxlaw-2795	864	32	raise	raise	VERB
taxlaw-2795	864	33	tax	tax	NOUN
taxlaw-2795	864	34	revenue	revenue	NOUN
taxlaw-2795	864	35	efficiently	efficiently	ADV
taxlaw-2795	864	36	)	)	PUNCT
taxlaw-2795	864	37	.	.	PUNCT
taxlaw-2795	865	1	140	140	X
taxlaw-2795	865	2	.	.	PUNCT
taxlaw-2795	866	1	see	see	VERB
taxlaw-2795	866	2	supra	supra	PROPN
taxlaw-2795	866	3	part	part	PROPN
taxlaw-2795	866	4	ii.a	ii.a	PROPN
taxlaw-2795	866	5	.	.	PUNCT
taxlaw-2795	867	1	2010	2010	NUM
taxlaw-2795	867	2	]	]	X
taxlaw-2795	867	3	legal	legal	ADJ
taxlaw-2795	867	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	867	5	's	's	PART
taxlaw-2795	867	6	171	171	NUM
taxlaw-2795	867	7	the	the	DET
taxlaw-2795	867	8	literature	literature	NOUN
taxlaw-2795	867	9	is	be	AUX
taxlaw-2795	867	10	that	that	SCONJ
taxlaw-2795	867	11	it	it	PRON
taxlaw-2795	867	12	does	do	AUX
taxlaw-2795	867	13	not	not	PART
taxlaw-2795	867	14	pay	pay	VERB
taxlaw-2795	867	15	heed	heed	NOUN
taxlaw-2795	867	16	to	to	ADP
taxlaw-2795	867	17	the	the	DET
taxlaw-2795	867	18	specific	specific	ADJ
taxlaw-2795	867	19	conditions	condition	NOUN
taxlaw-2795	867	20	under	under	ADP
taxlaw-2795	867	21	which	which	PRON
taxlaw-2795	867	22	legal	legal	ADJ
taxlaw-2795	867	23	transitions	transition	NOUN
taxlaw-2795	867	24	occur	occur	VERB
taxlaw-2795	867	25	.	.	PUNCT
taxlaw-2795	868	1	these	these	DET
taxlaw-2795	868	2	conditions	condition	NOUN
taxlaw-2795	868	3	are	be	AUX
taxlaw-2795	868	4	importantly	importantly	ADV
taxlaw-2795	868	5	conventional	conventional	ADJ
taxlaw-2795	868	6	,	,	PUNCT
taxlaw-2795	868	7	and	and	CCONJ
taxlaw-2795	868	8	because	because	SCONJ
taxlaw-2795	868	9	they	they	PRON
taxlaw-2795	868	10	are	be	AUX
taxlaw-2795	868	11	conventional	conventional	ADJ
taxlaw-2795	868	12	,	,	PUNCT
taxlaw-2795	868	13	the	the	DET
taxlaw-2795	868	14	preconditions	precondition	NOUN
taxlaw-2795	868	15	to	to	ADP
taxlaw-2795	868	16	the	the	DET
taxlaw-2795	868	17	conventions	convention	NOUN
taxlaw-2795	868	18	must	must	AUX
taxlaw-2795	868	19	be	be	AUX
taxlaw-2795	868	20	satisfied	satisfied	ADJ
taxlaw-2795	868	21	if	if	SCONJ
taxlaw-2795	868	22	the	the	DET
taxlaw-2795	868	23	conventions	convention	NOUN
taxlaw-2795	868	24	are	be	AUX
taxlaw-2795	868	25	to	to	PART
taxlaw-2795	868	26	persist	persist	VERB
taxlaw-2795	868	27	;	;	PUNCT
taxlaw-2795	868	28	if	if	SCONJ
taxlaw-2795	868	29	the	the	DET
taxlaw-2795	868	30	preconditions	precondition	NOUN
taxlaw-2795	868	31	do	do	AUX
taxlaw-2795	868	32	not	not	PART
taxlaw-2795	868	33	persist	persist	VERB
taxlaw-2795	868	34	,	,	PUNCT
taxlaw-2795	868	35	then	then	ADV
taxlaw-2795	868	36	law	law	NOUN
taxlaw-2795	868	37	itself	itself	PRON
taxlaw-2795	868	38	is	be	AUX
taxlaw-2795	868	39	called	call	VERB
taxlaw-2795	868	40	into	into	ADP
taxlaw-2795	868	41	question	question	NOUN
taxlaw-2795	868	42	.	.	PUNCT
taxlaw-2795	869	1	the	the	DET
taxlaw-2795	869	2	old	old	ADJ
taxlaw-2795	869	3	view	view	NOUN
taxlaw-2795	869	4	gives	give	VERB
taxlaw-2795	869	5	expression	expression	NOUN
taxlaw-2795	869	6	to	to	ADP
taxlaw-2795	869	7	the	the	DET
taxlaw-2795	869	8	preconditions	precondition	NOUN
taxlaw-2795	869	9	in	in	ADP
taxlaw-2795	869	10	recognizing	recognize	VERB
taxlaw-2795	869	11	,	,	PUNCT
taxlaw-2795	869	12	even	even	ADV
taxlaw-2795	869	13	if	if	SCONJ
taxlaw-2795	869	14	not	not	PART
taxlaw-2795	869	15	always	always	ADV
taxlaw-2795	869	16	with	with	ADP
taxlaw-2795	869	17	sufficient	sufficient	ADJ
taxlaw-2795	869	18	precision	precision	NOUN
taxlaw-2795	869	19	,	,	PUNCT
taxlaw-2795	869	20	the	the	DET
taxlaw-2795	869	21	relevance	relevance	NOUN
taxlaw-2795	869	22	of	of	ADP
taxlaw-2795	869	23	the	the	DET
taxlaw-2795	869	24	distinction	distinction	NOUN
taxlaw-2795	869	25	between	between	ADP
taxlaw-2795	869	26	nominally	nominally	ADV
taxlaw-2795	869	27	retroactive	retroactive	ADJ
taxlaw-2795	869	28	and	and	CCONJ
taxlaw-2795	869	29	nominally	nominally	ADV
taxlaw-2795	869	30	prospective	prospective	ADJ
taxlaw-2795	869	31	legal	legal	ADJ
taxlaw-2795	869	32	change	change	NOUN
taxlaw-2795	869	33	,	,	PUNCT
taxlaw-2795	869	34	or	or	CCONJ
taxlaw-2795	869	35	between	between	ADP
taxlaw-2795	869	36	law	law	NOUN
taxlaw-2795	869	37	-	-	PUNCT
taxlaw-2795	869	38	making	make	VERB
taxlaw-2795	869	39	and	and	CCONJ
taxlaw-2795	869	40	law	law	NOUN
taxlaw-2795	869	41	discernment.141	discernment.141	NOUN
taxlaw-2795	869	42	in	in	ADP
taxlaw-2795	869	43	something	something	PRON
taxlaw-2795	869	44	of	of	ADP
taxlaw-2795	869	45	an	an	DET
taxlaw-2795	869	46	irony	irony	NOUN
taxlaw-2795	869	47	,	,	PUNCT
taxlaw-2795	869	48	the	the	DET
taxlaw-2795	869	49	analogy	analogy	NOUN
taxlaw-2795	869	50	the	the	DET
taxlaw-2795	869	51	new	new	ADJ
taxlaw-2795	869	52	transition	transition	NOUN
taxlaw-2795	869	53	literature	literature	NOUN
taxlaw-2795	869	54	uses	use	VERB
taxlaw-2795	869	55	to	to	PART
taxlaw-2795	869	56	justify	justify	VERB
taxlaw-2795	869	57	a	a	DET
taxlaw-2795	869	58	particular	particular	ADJ
taxlaw-2795	869	59	set	set	NOUN
taxlaw-2795	869	60	of	of	ADP
taxlaw-2795	869	61	norms	norm	NOUN
taxlaw-2795	869	62	holds	hold	VERB
taxlaw-2795	869	63	only	only	ADV
taxlaw-2795	869	64	because	because	SCONJ
taxlaw-2795	869	65	these	these	DET
taxlaw-2795	869	66	conventionally	conventionally	ADV
taxlaw-2795	869	67	established	establish	VERB
taxlaw-2795	869	68	conditions	condition	NOUN
taxlaw-2795	869	69	obtain	obtain	VERB
taxlaw-2795	869	70	and	and	CCONJ
taxlaw-2795	869	71	thereby	thereby	ADV
taxlaw-2795	869	72	appear	appear	VERB
taxlaw-2795	869	73	natural	natural	ADJ
taxlaw-2795	869	74	,	,	PUNCT
taxlaw-2795	869	75	but	but	CCONJ
taxlaw-2795	869	76	the	the	DET
taxlaw-2795	869	77	conditions	condition	NOUN
taxlaw-2795	869	78	themselves	themselves	PRON
taxlaw-2795	869	79	would	would	AUX
taxlaw-2795	869	80	not	not	PART
taxlaw-2795	869	81	obtain	obtain	VERB
taxlaw-2795	869	82	if	if	SCONJ
taxlaw-2795	869	83	the	the	DET
taxlaw-2795	869	84	rules	rule	NOUN
taxlaw-2795	869	85	the	the	DET
taxlaw-2795	869	86	new	new	ADJ
taxlaw-2795	869	87	transitions	transition	NOUN
taxlaw-2795	869	88	literature	literature	NOUN
taxlaw-2795	869	89	offers	offer	VERB
taxlaw-2795	869	90	for	for	ADP
taxlaw-2795	869	91	many	many	ADJ
taxlaw-2795	869	92	cases	case	NOUN
taxlaw-2795	869	93	became	become	VERB
taxlaw-2795	869	94	transition	transition	NOUN
taxlaw-2795	869	95	norms	norm	NOUN
taxlaw-2795	869	96	.	.	PUNCT
taxlaw-2795	870	1	the	the	DET
taxlaw-2795	870	2	considerations	consideration	NOUN
taxlaw-2795	870	3	developed	develop	VERB
taxlaw-2795	870	4	here	here	ADV
taxlaw-2795	870	5	also	also	ADV
taxlaw-2795	870	6	suggest	suggest	VERB
taxlaw-2795	870	7	that	that	SCONJ
taxlaw-2795	870	8	if	if	SCONJ
taxlaw-2795	870	9	the	the	DET
taxlaw-2795	870	10	authority	authority	NOUN
taxlaw-2795	870	11	of	of	ADP
taxlaw-2795	870	12	the	the	DET
taxlaw-2795	870	13	lawmaker	lawmaker	NOUN
taxlaw-2795	870	14	did	do	AUX
taxlaw-2795	870	15	not	not	PART
taxlaw-2795	870	16	depend	depend	VERB
taxlaw-2795	870	17	for	for	ADP
taxlaw-2795	870	18	the	the	DET
taxlaw-2795	870	19	most	most	ADJ
taxlaw-2795	870	20	part	part	NOUN
taxlaw-2795	870	21	on	on	ADP
taxlaw-2795	870	22	the	the	DET
taxlaw-2795	870	23	convention	convention	NOUN
taxlaw-2795	870	24	that	that	PRON
taxlaw-2795	870	25	the	the	DET
taxlaw-2795	870	26	lawmaker	lawmaker	NOUN
taxlaw-2795	870	27	expresses	express	VERB
taxlaw-2795	870	28	the	the	DET
taxlaw-2795	870	29	will	will	NOUN
taxlaw-2795	870	30	of	of	ADP
taxlaw-2795	870	31	a	a	DET
taxlaw-2795	870	32	consenting	consent	VERB
taxlaw-2795	870	33	body	body	NOUN
taxlaw-2795	870	34	,	,	PUNCT
taxlaw-2795	870	35	most	most	ADJ
taxlaw-2795	870	36	of	of	ADP
taxlaw-2795	870	37	the	the	DET
taxlaw-2795	870	38	difficulties	difficulty	NOUN
taxlaw-2795	870	39	described	describe	VERB
taxlaw-2795	870	40	in	in	ADP
taxlaw-2795	870	41	this	this	DET
taxlaw-2795	870	42	article	article	NOUN
taxlaw-2795	870	43	would	would	AUX
taxlaw-2795	870	44	disappear	disappear	VERB
taxlaw-2795	870	45	.	.	PUNCT
taxlaw-2795	871	1	in	in	ADP
taxlaw-2795	871	2	that	that	DET
taxlaw-2795	871	3	case	case	NOUN
taxlaw-2795	871	4	,	,	PUNCT
taxlaw-2795	871	5	transition	transition	NOUN
taxlaw-2795	871	6	norms	norm	NOUN
taxlaw-2795	871	7	would	would	AUX
taxlaw-2795	871	8	not	not	PART
taxlaw-2795	871	9	affect	affect	VERB
taxlaw-2795	871	10	the	the	DET
taxlaw-2795	871	11	conditions	condition	NOUN
taxlaw-2795	871	12	that	that	PRON
taxlaw-2795	871	13	make	make	VERB
taxlaw-2795	871	14	action	action	NOUN
taxlaw-2795	871	15	under	under	ADP
taxlaw-2795	871	16	law	law	NOUN
taxlaw-2795	871	17	possible	possible	ADJ
taxlaw-2795	871	18	,	,	PUNCT
taxlaw-2795	871	19	because	because	SCONJ
taxlaw-2795	871	20	they	they	PRON
taxlaw-2795	871	21	would	would	AUX
taxlaw-2795	871	22	not	not	PART
taxlaw-2795	871	23	call	call	VERB
taxlaw-2795	871	24	into	into	ADP
taxlaw-2795	871	25	question	question	NOUN
taxlaw-2795	871	26	the	the	DET
taxlaw-2795	871	27	regime	regime	NOUN
taxlaw-2795	871	28	that	that	PRON
taxlaw-2795	871	29	individuals	individual	NOUN
taxlaw-2795	871	30	must	must	AUX
taxlaw-2795	871	31	presuppose	presuppose	VERB
taxlaw-2795	871	32	in	in	ADP
taxlaw-2795	871	33	order	order	NOUN
taxlaw-2795	871	34	for	for	SCONJ
taxlaw-2795	871	35	law	law	NOUN
taxlaw-2795	871	36	and	and	CCONJ
taxlaw-2795	871	37	institutions	institution	NOUN
taxlaw-2795	871	38	that	that	PRON
taxlaw-2795	871	39	depend	depend	VERB
taxlaw-2795	871	40	on	on	ADP
taxlaw-2795	871	41	law	law	NOUN
taxlaw-2795	871	42	,	,	PUNCT
taxlaw-2795	871	43	such	such	ADJ
taxlaw-2795	871	44	as	as	ADP
taxlaw-2795	871	45	markets	market	NOUN
taxlaw-2795	871	46	,	,	PUNCT
taxlaw-2795	871	47	to	to	PART
taxlaw-2795	871	48	exist	exist	VERB
taxlaw-2795	871	49	.	.	PUNCT
taxlaw-2795	872	1	however	however	ADV
taxlaw-2795	872	2	,	,	PUNCT
taxlaw-2795	872	3	the	the	DET
taxlaw-2795	872	4	connection	connection	NOUN
taxlaw-2795	872	5	between	between	ADP
taxlaw-2795	872	6	political	political	ADJ
taxlaw-2795	872	7	and	and	CCONJ
taxlaw-2795	872	8	legal	legal	ADJ
taxlaw-2795	872	9	authority	authority	NOUN
taxlaw-2795	872	10	on	on	ADP
taxlaw-2795	872	11	one	one	NUM
taxlaw-2795	872	12	hand	hand	NOUN
taxlaw-2795	872	13	,	,	PUNCT
taxlaw-2795	872	14	and	and	CCONJ
taxlaw-2795	872	15	the	the	DET
taxlaw-2795	872	16	will	will	NOUN
taxlaw-2795	872	17	of	of	ADP
taxlaw-2795	872	18	the	the	DET
taxlaw-2795	872	19	individuals	individual	NOUN
taxlaw-2795	872	20	subject	subject	ADJ
taxlaw-2795	872	21	to	to	ADP
taxlaw-2795	872	22	law	law	NOUN
taxlaw-2795	872	23	on	on	ADP
taxlaw-2795	872	24	the	the	DET
taxlaw-2795	872	25	other	other	ADJ
taxlaw-2795	872	26	,	,	PUNCT
taxlaw-2795	872	27	is	be	AUX
taxlaw-2795	872	28	more	more	ADJ
taxlaw-2795	872	29	than	than	ADP
taxlaw-2795	872	30	incidental	incidental	ADJ
taxlaw-2795	872	31	to	to	ADP
taxlaw-2795	872	32	the	the	DET
taxlaw-2795	872	33	existence	existence	NOUN
taxlaw-2795	872	34	of	of	ADP
taxlaw-2795	872	35	the	the	DET
taxlaw-2795	872	36	legal	legal	ADJ
taxlaw-2795	872	37	regime	regime	NOUN
taxlaw-2795	872	38	.	.	PUNCT
taxlaw-2795	873	1	the	the	DET
taxlaw-2795	873	2	connection	connection	NOUN
taxlaw-2795	873	3	means	mean	VERB
taxlaw-2795	873	4	that	that	SCONJ
taxlaw-2795	873	5	transition	transition	NOUN
taxlaw-2795	873	6	norms	norm	NOUN
taxlaw-2795	873	7	are	be	AUX
taxlaw-2795	873	8	both	both	PRON
taxlaw-2795	873	9	more	more	ADV
taxlaw-2795	873	10	limited	limited	ADJ
taxlaw-2795	873	11	and	and	CCONJ
taxlaw-2795	873	12	more	more	ADV
taxlaw-2795	873	13	flexible	flexible	ADJ
taxlaw-2795	873	14	than	than	ADP
taxlaw-2795	873	15	the	the	DET
taxlaw-2795	873	16	recent	recent	ADJ
taxlaw-2795	873	17	transitions	transition	NOUN
taxlaw-2795	873	18	literature	literature	NOUN
taxlaw-2795	873	19	has	have	AUX
taxlaw-2795	873	20	recognized	recognize	VERB
taxlaw-2795	873	21	.	.	PUNCT
taxlaw-2795	874	1	they	they	PRON
taxlaw-2795	874	2	are	be	AUX
taxlaw-2795	874	3	more	more	ADV
taxlaw-2795	874	4	limited	limited	ADJ
taxlaw-2795	874	5	because	because	SCONJ
taxlaw-2795	874	6	they	they	PRON
taxlaw-2795	874	7	must	must	AUX
taxlaw-2795	874	8	respect	respect	VERB
taxlaw-2795	874	9	the	the	DET
taxlaw-2795	874	10	idea	idea	NOUN
taxlaw-2795	874	11	that	that	SCONJ
taxlaw-2795	874	12	law	law	NOUN
taxlaw-2795	874	13	derives	derive	VERB
taxlaw-2795	874	14	from	from	ADP
taxlaw-2795	874	15	an	an	DET
taxlaw-2795	874	16	electorate	electorate	NOUN
taxlaw-2795	874	17	that	that	PRON
taxlaw-2795	874	18	is	be	AUX
taxlaw-2795	874	19	self	self	NOUN
taxlaw-2795	874	20	-	-	PUNCT
taxlaw-2795	874	21	governing	governing	NOUN
taxlaw-2795	874	22	.	.	PUNCT
taxlaw-2795	875	1	both	both	DET
taxlaw-2795	875	2	nominal	nominal	ADJ
taxlaw-2795	875	3	retroactivity	retroactivity	NOUN
taxlaw-2795	875	4	in	in	ADP
taxlaw-2795	875	5	many	many	ADJ
taxlaw-2795	875	6	circumstances	circumstance	NOUN
taxlaw-2795	875	7	,	,	PUNCT
taxlaw-2795	875	8	and	and	CCONJ
taxlaw-2795	875	9	immediate	immediate	ADJ
taxlaw-2795	875	10	nominal	nominal	ADJ
taxlaw-2795	875	11	prospectivity	prospectivity	NOUN
taxlaw-2795	875	12	in	in	ADP
taxlaw-2795	875	13	fewer	few	ADJ
taxlaw-2795	875	14	circumstances	circumstance	NOUN
taxlaw-2795	875	15	,	,	PUNCT
taxlaw-2795	875	16	are	be	AUX
taxlaw-2795	875	17	inconsistent	inconsistent	ADJ
taxlaw-2795	875	18	with	with	ADP
taxlaw-2795	875	19	this	this	DET
taxlaw-2795	875	20	idea	idea	NOUN
taxlaw-2795	875	21	.	.	PUNCT
taxlaw-2795	876	1	transition	transition	NOUN
taxlaw-2795	876	2	norms	norm	NOUN
taxlaw-2795	876	3	are	be	AUX
taxlaw-2795	876	4	more	more	ADV
taxlaw-2795	876	5	flexible	flexible	ADJ
taxlaw-2795	876	6	because	because	SCONJ
taxlaw-2795	876	7	they	they	PRON
taxlaw-2795	876	8	may	may	AUX
taxlaw-2795	876	9	vary	vary	VERB
taxlaw-2795	876	10	according	accord	VERB
taxlaw-2795	876	11	to	to	ADP
taxlaw-2795	876	12	the	the	DET
taxlaw-2795	876	13	type	type	NOUN
taxlaw-2795	876	14	of	of	ADP
taxlaw-2795	876	15	legal	legal	ADJ
taxlaw-2795	876	16	transition	transition	NOUN
taxlaw-2795	876	17	that	that	PRON
taxlaw-2795	876	18	different	different	ADJ
taxlaw-2795	876	19	institutions	institution	NOUN
taxlaw-2795	876	20	,	,	PUNCT
taxlaw-2795	876	21	based	base	VERB
taxlaw-2795	876	22	upon	upon	SCONJ
taxlaw-2795	876	23	different	different	ADJ
taxlaw-2795	876	24	conventions	convention	NOUN
taxlaw-2795	876	25	,	,	PUNCT
taxlaw-2795	876	26	engage	engage	VERB
taxlaw-2795	876	27	in	in	ADP
taxlaw-2795	876	28	.	.	PUNCT
taxlaw-2795	877	1	in	in	ADP
taxlaw-2795	877	2	one	one	NUM
taxlaw-2795	877	3	sense	sense	NOUN
taxlaw-2795	877	4	,	,	PUNCT
taxlaw-2795	877	5	these	these	DET
taxlaw-2795	877	6	criticisms	criticism	NOUN
taxlaw-2795	877	7	can	can	AUX
taxlaw-2795	877	8	be	be	AUX
taxlaw-2795	877	9	traced	trace	VERB
taxlaw-2795	877	10	back	back	ADV
taxlaw-2795	877	11	to	to	ADP
taxlaw-2795	877	12	a	a	DET
taxlaw-2795	877	13	fundamental	fundamental	ADJ
taxlaw-2795	877	14	tenet	tenet	NOUN
taxlaw-2795	877	15	of	of	ADP
taxlaw-2795	877	16	the	the	DET
taxlaw-2795	877	17	new	new	ADJ
taxlaw-2795	877	18	transitions	transition	NOUN
taxlaw-2795	877	19	literature	literature	NOUN
taxlaw-2795	877	20	,	,	PUNCT
taxlaw-2795	877	21	articulated	articulate	VERB
taxlaw-2795	877	22	first	first	ADV
taxlaw-2795	877	23	by	by	ADP
taxlaw-2795	877	24	graetz	graetz	NOUN
taxlaw-2795	877	25	,	,	PUNCT
taxlaw-2795	877	26	developed	develop	VERB
taxlaw-2795	877	27	by	by	ADP
taxlaw-2795	877	28	kaplow	kaplow	NOUN
taxlaw-2795	877	29	,	,	PUNCT
taxlaw-2795	877	30	and	and	CCONJ
taxlaw-2795	877	31	given	give	VERB
taxlaw-2795	877	32	perhaps	perhaps	ADV
taxlaw-2795	877	33	its	its	PRON
taxlaw-2795	877	34	most	most	ADV
taxlaw-2795	877	35	comprehensive	comprehensive	ADJ
taxlaw-2795	877	36	explication	explication	NOUN
taxlaw-2795	877	37	by	by	ADP
taxlaw-2795	877	38	shaviro	shaviro	NOUN
taxlaw-2795	877	39	.	.	PUNCT
taxlaw-2795	878	1	this	this	PRON
taxlaw-2795	878	2	is	be	AUX
taxlaw-2795	878	3	the	the	DET
taxlaw-2795	878	4	idea	idea	NOUN
taxlaw-2795	878	5	that	that	SCONJ
taxlaw-2795	878	6	new	new	ADJ
taxlaw-2795	878	7	rules	rule	NOUN
taxlaw-2795	878	8	have	have	AUX
taxlaw-2795	878	9	a	a	DET
taxlaw-2795	878	10	retroactive	retroactive	ADJ
taxlaw-2795	878	11	effect	effect	NOUN
taxlaw-2795	878	12	when	when	SCONJ
taxlaw-2795	878	13	they	they	PRON
taxlaw-2795	878	14	have	have	VERB
taxlaw-2795	878	15	an	an	DET
taxlaw-2795	878	16	impact	impact	NOUN
taxlaw-2795	878	17	on	on	ADP
taxlaw-2795	878	18	the	the	DET
taxlaw-2795	878	19	future	future	ADJ
taxlaw-2795	878	20	consequences	consequence	NOUN
taxlaw-2795	878	21	of	of	ADP
taxlaw-2795	878	22	decisions	decision	NOUN
taxlaw-2795	878	23	made	make	VERB
taxlaw-2795	878	24	prior	prior	ADV
taxlaw-2795	878	25	to	to	ADP
taxlaw-2795	878	26	the	the	DET
taxlaw-2795	878	27	adoption	adoption	NOUN
taxlaw-2795	878	28	of	of	ADP
taxlaw-2795	878	29	the	the	DET
taxlaw-2795	878	30	rule	rule	NOUN
taxlaw-2795	878	31	.	.	PUNCT
taxlaw-2795	879	1	the	the	DET
taxlaw-2795	879	2	idea	idea	NOUN
taxlaw-2795	879	3	that	that	SCONJ
taxlaw-2795	879	4	such	such	ADJ
taxlaw-2795	879	5	transitions	transition	NOUN
taxlaw-2795	879	6	“	"	PUNCT
taxlaw-2795	879	7	reach	reach	VERB
taxlaw-2795	879	8	back	back	ADV
taxlaw-2795	879	9	into	into	ADP
taxlaw-2795	879	10	the	the	DET
taxlaw-2795	879	11	past	past	NOUN
taxlaw-2795	879	12	,	,	PUNCT
taxlaw-2795	879	13	”	"	PUNCT
taxlaw-2795	879	14	in	in	ADP
taxlaw-2795	879	15	shaviro	shaviro	PROPN
taxlaw-2795	879	16	’s	’s	PART
taxlaw-2795	879	17	formulation	formulation	NOUN
taxlaw-2795	879	18	,	,	PUNCT
taxlaw-2795	879	19	implies	imply	VERB
taxlaw-2795	879	20	that	that	SCONJ
taxlaw-2795	879	21	one	one	PRON
taxlaw-2795	879	22	can	can	AUX
taxlaw-2795	879	23	not	not	PART
taxlaw-2795	879	24	meaningfully	meaningfully	ADV
taxlaw-2795	879	25	distinguish	distinguish	VERB
taxlaw-2795	879	26	between	between	ADP
taxlaw-2795	879	27	legal	legal	ADJ
taxlaw-2795	879	28	transitions	transition	NOUN
taxlaw-2795	879	29	that	that	PRON
taxlaw-2795	879	30	apply	apply	VERB
taxlaw-2795	879	31	by	by	ADP
taxlaw-2795	879	32	their	their	PRON
taxlaw-2795	879	33	terms	term	NOUN
taxlaw-2795	879	34	to	to	PART
taxlaw-2795	879	35	completed	complete	VERB
taxlaw-2795	879	36	141	141	NUM
taxlaw-2795	879	37	.	.	PUNCT
taxlaw-2795	880	1	see	see	VERB
taxlaw-2795	880	2	,	,	PUNCT
taxlaw-2795	880	3	e.g.	e.g.	ADV
taxlaw-2795	880	4	,	,	PUNCT
taxlaw-2795	880	5	novick	novick	PROPN
taxlaw-2795	880	6	&	&	CCONJ
taxlaw-2795	880	7	petersberger	petersberger	PROPN
taxlaw-2795	880	8	,	,	PUNCT
taxlaw-2795	880	9	supra	supra	PROPN
taxlaw-2795	880	10	note	note	PROPN
taxlaw-2795	880	11	122	122	NUM
taxlaw-2795	880	12	,	,	PUNCT
taxlaw-2795	880	13	and	and	CCONJ
taxlaw-2795	880	14	authorities	authority	NOUN
taxlaw-2795	880	15	cited	cite	VERB
taxlaw-2795	880	16	therein	therein	ADV
taxlaw-2795	880	17	.	.	PUNCT
taxlaw-2795	881	1	172	172	NUM
taxlaw-2795	881	2	columbia	columbia	PROPN
taxlaw-2795	881	3	jour'al	jour'al	PROPN
taxlaw-2795	881	4	of	of	ADP
taxlaw-2795	881	5	tax	tax	NOUN
taxlaw-2795	881	6	law	law	NOUN
taxlaw-2795	881	7	[	[	X
taxlaw-2795	881	8	vol	vol	NOUN
taxlaw-2795	881	9	.	.	PUNCT
taxlaw-2795	881	10	1:120	1:120	NUM
taxlaw-2795	881	11	conduct	conduct	NOUN
taxlaw-2795	881	12	and	and	CCONJ
taxlaw-2795	881	13	those	those	PRON
taxlaw-2795	881	14	that	that	PRON
taxlaw-2795	881	15	apply	apply	VERB
taxlaw-2795	881	16	to	to	ADP
taxlaw-2795	881	17	the	the	DET
taxlaw-2795	881	18	present	present	ADJ
taxlaw-2795	881	19	and	and	CCONJ
taxlaw-2795	881	20	future	future	ADJ
taxlaw-2795	881	21	consequences	consequence	NOUN
taxlaw-2795	881	22	of	of	ADP
taxlaw-2795	881	23	completed	complete	VERB
taxlaw-2795	881	24	conduct	conduct	NOUN
taxlaw-2795	881	25	—	—	PUNCT
taxlaw-2795	881	26	conduct	conduct	NOUN
taxlaw-2795	881	27	that	that	PRON
taxlaw-2795	881	28	projects	project	VERB
taxlaw-2795	881	29	itself	itself	PRON
taxlaw-2795	881	30	into	into	ADP
taxlaw-2795	881	31	,	,	PUNCT
taxlaw-2795	881	32	and	and	CCONJ
taxlaw-2795	881	33	assumes	assume	VERB
taxlaw-2795	881	34	the	the	DET
taxlaw-2795	881	35	risks	risk	NOUN
taxlaw-2795	881	36	of	of	ADP
taxlaw-2795	881	37	,	,	PUNCT
taxlaw-2795	881	38	future	future	ADJ
taxlaw-2795	881	39	developments	development	NOUN
taxlaw-2795	881	40	,	,	PUNCT
taxlaw-2795	881	41	whether	whether	SCONJ
taxlaw-2795	881	42	they	they	PRON
taxlaw-2795	881	43	be	be	AUX
taxlaw-2795	881	44	changed	change	VERB
taxlaw-2795	881	45	material	material	NOUN
taxlaw-2795	881	46	circumstances	circumstance	NOUN
taxlaw-2795	881	47	or	or	CCONJ
taxlaw-2795	881	48	different	different	ADJ
taxlaw-2795	881	49	lawmakers	lawmaker	NOUN
taxlaw-2795	881	50	with	with	ADP
taxlaw-2795	881	51	different	different	ADJ
taxlaw-2795	881	52	policy	policy	NOUN
taxlaw-2795	881	53	judgments	judgment	NOUN
taxlaw-2795	881	54	.	.	PUNCT
taxlaw-2795	882	1	it	it	PRON
taxlaw-2795	882	2	is	be	AUX
taxlaw-2795	882	3	on	on	ADP
taxlaw-2795	882	4	the	the	DET
taxlaw-2795	882	5	basis	basis	NOUN
taxlaw-2795	882	6	of	of	ADP
taxlaw-2795	882	7	this	this	DET
taxlaw-2795	882	8	view	view	NOUN
taxlaw-2795	882	9	that	that	SCONJ
taxlaw-2795	882	10	the	the	DET
taxlaw-2795	882	11	new	new	ADJ
taxlaw-2795	882	12	transitions	transition	NOUN
taxlaw-2795	882	13	literature	literature	NOUN
taxlaw-2795	882	14	downplays	downplay	VERB
taxlaw-2795	882	15	,	,	PUNCT
taxlaw-2795	882	16	if	if	SCONJ
taxlaw-2795	882	17	it	it	PRON
taxlaw-2795	882	18	does	do	AUX
taxlaw-2795	882	19	not	not	PART
taxlaw-2795	882	20	dismiss	dismiss	VERB
taxlaw-2795	882	21	,	,	PUNCT
taxlaw-2795	882	22	the	the	DET
taxlaw-2795	882	23	distinction	distinction	NOUN
taxlaw-2795	882	24	between	between	ADP
taxlaw-2795	882	25	nominal	nominal	ADJ
taxlaw-2795	882	26	retroactivity	retroactivity	NOUN
taxlaw-2795	882	27	and	and	CCONJ
taxlaw-2795	882	28	nominal	nominal	ADJ
taxlaw-2795	882	29	prospectivity	prospectivity	NOUN
taxlaw-2795	882	30	that	that	PRON
taxlaw-2795	882	31	has	have	AUX
taxlaw-2795	882	32	retroactive	retroactive	ADJ
taxlaw-2795	882	33	effect	effect	NOUN
taxlaw-2795	882	34	.	.	PUNCT
taxlaw-2795	883	1	the	the	DET
taxlaw-2795	883	2	considerations	consideration	NOUN
taxlaw-2795	883	3	developed	develop	VERB
taxlaw-2795	883	4	in	in	ADP
taxlaw-2795	883	5	this	this	DET
taxlaw-2795	883	6	article	article	NOUN
taxlaw-2795	883	7	explain	explain	VERB
taxlaw-2795	883	8	why	why	SCONJ
taxlaw-2795	883	9	it	it	PRON
taxlaw-2795	883	10	is	be	AUX
taxlaw-2795	883	11	sensible	sensible	ADJ
taxlaw-2795	883	12	to	to	PART
taxlaw-2795	883	13	draw	draw	VERB
taxlaw-2795	883	14	a	a	DET
taxlaw-2795	883	15	distinction	distinction	NOUN
taxlaw-2795	883	16	in	in	ADP
taxlaw-2795	883	17	kind	kind	NOUN
taxlaw-2795	883	18	between	between	ADP
taxlaw-2795	883	19	forward	forward	ADV
taxlaw-2795	883	20	-	-	PUNCT
taxlaw-2795	883	21	looking	look	VERB
taxlaw-2795	883	22	reforms	reform	NOUN
taxlaw-2795	883	23	and	and	CCONJ
taxlaw-2795	883	24	nominally	nominally	ADV
taxlaw-2795	883	25	retroactive	retroactive	ADJ
taxlaw-2795	883	26	ones	one	NOUN
taxlaw-2795	883	27	,	,	PUNCT
taxlaw-2795	883	28	and	and	CCONJ
taxlaw-2795	883	29	why	why	SCONJ
taxlaw-2795	883	30	one	one	PRON
taxlaw-2795	883	31	might	might	AUX
taxlaw-2795	883	32	want	want	VERB
taxlaw-2795	883	33	to	to	PART
taxlaw-2795	883	34	reserve	reserve	VERB
taxlaw-2795	883	35	the	the	DET
taxlaw-2795	883	36	term	term	NOUN
taxlaw-2795	883	37	retroactive	retroactive	ADJ
taxlaw-2795	883	38	for	for	ADP
taxlaw-2795	883	39	the	the	DET
taxlaw-2795	883	40	latter	latter	ADJ
taxlaw-2795	883	41	as	as	ADV
taxlaw-2795	883	42	well	well	ADV
taxlaw-2795	883	43	as	as	ADP
taxlaw-2795	883	44	,	,	PUNCT
taxlaw-2795	883	45	perhaps	perhaps	ADV
taxlaw-2795	883	46	,	,	PUNCT
taxlaw-2795	883	47	for	for	ADP
taxlaw-2795	883	48	future	future	ADJ
taxlaw-2795	883	49	consequences	consequence	NOUN
taxlaw-2795	883	50	of	of	ADP
taxlaw-2795	883	51	past	past	ADJ
taxlaw-2795	883	52	actions	action	NOUN
taxlaw-2795	883	53	where	where	SCONJ
taxlaw-2795	883	54	the	the	DET
taxlaw-2795	883	55	distinction	distinction	NOUN
taxlaw-2795	883	56	between	between	ADP
taxlaw-2795	883	57	past	past	NOUN
taxlaw-2795	883	58	and	and	CCONJ
taxlaw-2795	883	59	future	future	NOUN
taxlaw-2795	883	60	is	be	AUX
taxlaw-2795	883	61	irrelevant	irrelevant	ADJ
taxlaw-2795	883	62	—	—	PUNCT
taxlaw-2795	883	63	no	no	DET
taxlaw-2795	883	64	change	change	NOUN
taxlaw-2795	883	65	in	in	ADP
taxlaw-2795	883	66	facts	fact	NOUN
taxlaw-2795	883	67	and	and	CCONJ
taxlaw-2795	883	68	no	no	DET
taxlaw-2795	883	69	change	change	NOUN
taxlaw-2795	883	70	in	in	ADP
taxlaw-2795	883	71	lawmaker	lawmaker	NOUN
taxlaw-2795	883	72	.	.	PUNCT
taxlaw-2795	884	1	future	future	ADJ
taxlaw-2795	884	2	consequences	consequence	NOUN
taxlaw-2795	884	3	always	always	ADV
taxlaw-2795	884	4	depend	depend	VERB
taxlaw-2795	884	5	upon	upon	SCONJ
taxlaw-2795	884	6	future	future	ADJ
taxlaw-2795	884	7	conditions	condition	NOUN
taxlaw-2795	884	8	,	,	PUNCT
taxlaw-2795	884	9	whereas	whereas	SCONJ
taxlaw-2795	884	10	past	past	ADJ
taxlaw-2795	884	11	consequences	consequence	NOUN
taxlaw-2795	884	12	and	and	CCONJ
taxlaw-2795	884	13	conduct	conduct	NOUN
taxlaw-2795	884	14	depend	depend	VERB
taxlaw-2795	884	15	upon	upon	SCONJ
taxlaw-2795	884	16	nothing	nothing	PRON
taxlaw-2795	884	17	;	;	PUNCT
taxlaw-2795	884	18	they	they	PRON
taxlaw-2795	884	19	are	be	AUX
taxlaw-2795	884	20	complete	complete	ADJ
taxlaw-2795	884	21	.	.	PUNCT
taxlaw-2795	885	1	it	it	PRON
taxlaw-2795	885	2	is	be	AUX
taxlaw-2795	885	3	often	often	ADV
taxlaw-2795	885	4	appropriate	appropriate	ADJ
taxlaw-2795	885	5	to	to	PART
taxlaw-2795	885	6	impute	impute	VERB
taxlaw-2795	885	7	to	to	ADP
taxlaw-2795	885	8	investors	investor	NOUN
taxlaw-2795	885	9	an	an	DET
taxlaw-2795	885	10	assumption	assumption	NOUN
taxlaw-2795	885	11	of	of	ADP
taxlaw-2795	885	12	the	the	DET
taxlaw-2795	885	13	risk	risk	NOUN
taxlaw-2795	885	14	that	that	SCONJ
taxlaw-2795	885	15	the	the	DET
taxlaw-2795	885	16	future	future	NOUN
taxlaw-2795	885	17	will	will	AUX
taxlaw-2795	885	18	differ	differ	VERB
taxlaw-2795	885	19	from	from	ADP
taxlaw-2795	885	20	the	the	DET
taxlaw-2795	885	21	past	past	NOUN
taxlaw-2795	885	22	,	,	PUNCT
taxlaw-2795	885	23	but	but	CCONJ
taxlaw-2795	885	24	not	not	PART
taxlaw-2795	885	25	that	that	SCONJ
taxlaw-2795	885	26	the	the	DET
taxlaw-2795	885	27	past	past	NOUN
taxlaw-2795	885	28	does	do	AUX
taxlaw-2795	885	29	not	not	PART
taxlaw-2795	885	30	turn	turn	VERB
taxlaw-2795	885	31	out	out	ADP
taxlaw-2795	885	32	to	to	PART
taxlaw-2795	885	33	be	be	AUX
taxlaw-2795	885	34	what	what	PRON
taxlaw-2795	885	35	it	it	PRON
taxlaw-2795	885	36	was	be	AUX
taxlaw-2795	885	37	.	.	PUNCT
taxlaw-2795	886	1	the	the	DET
taxlaw-2795	886	2	considerations	consideration	NOUN
taxlaw-2795	886	3	developed	develop	VERB
taxlaw-2795	886	4	here	here	ADV
taxlaw-2795	886	5	also	also	ADV
taxlaw-2795	886	6	suggest	suggest	VERB
taxlaw-2795	886	7	that	that	SCONJ
taxlaw-2795	886	8	the	the	DET
taxlaw-2795	886	9	newer	new	ADJ
taxlaw-2795	886	10	transitions	transition	NOUN
taxlaw-2795	886	11	literature	literature	NOUN
taxlaw-2795	886	12	has	have	AUX
taxlaw-2795	886	13	not	not	PART
taxlaw-2795	886	14	offered	offer	VERB
taxlaw-2795	886	15	much	much	ADJ
taxlaw-2795	886	16	by	by	ADP
taxlaw-2795	886	17	way	way	NOUN
taxlaw-2795	886	18	of	of	ADP
taxlaw-2795	886	19	advance	advance	NOUN
taxlaw-2795	886	20	over	over	ADP
taxlaw-2795	886	21	the	the	DET
taxlaw-2795	886	22	older	old	ADJ
taxlaw-2795	886	23	view	view	NOUN
taxlaw-2795	886	24	.	.	PUNCT
taxlaw-2795	887	1	i	i	PRON
taxlaw-2795	887	2	have	have	AUX
taxlaw-2795	887	3	argued	argue	VERB
taxlaw-2795	887	4	that	that	SCONJ
taxlaw-2795	887	5	two	two	NUM
taxlaw-2795	887	6	pillars	pillar	NOUN
taxlaw-2795	887	7	of	of	ADP
taxlaw-2795	887	8	the	the	DET
taxlaw-2795	887	9	new	new	ADJ
taxlaw-2795	887	10	view	view	NOUN
taxlaw-2795	887	11	–	–	PUNCT
taxlaw-2795	887	12	the	the	DET
taxlaw-2795	887	13	ideas	idea	NOUN
taxlaw-2795	887	14	that	that	PRON
taxlaw-2795	887	15	legal	legal	ADJ
taxlaw-2795	887	16	transitions	transition	NOUN
taxlaw-2795	887	17	are	be	AUX
taxlaw-2795	887	18	closely	closely	ADV
taxlaw-2795	887	19	akin	akin	ADJ
taxlaw-2795	887	20	to	to	ADP
taxlaw-2795	887	21	market	market	NOUN
taxlaw-2795	887	22	changes	change	NOUN
taxlaw-2795	887	23	and	and	CCONJ
taxlaw-2795	887	24	that	that	SCONJ
taxlaw-2795	887	25	an	an	DET
taxlaw-2795	887	26	appeal	appeal	NOUN
taxlaw-2795	887	27	to	to	ADP
taxlaw-2795	887	28	reliance	reliance	NOUN
taxlaw-2795	887	29	interests	interest	NOUN
taxlaw-2795	887	30	is	be	AUX
taxlaw-2795	887	31	circular	circular	ADJ
taxlaw-2795	887	32	–	–	PUNCT
taxlaw-2795	887	33	are	be	AUX
taxlaw-2795	887	34	importantly	importantly	ADV
taxlaw-2795	887	35	mistaken	mistaken	ADJ
taxlaw-2795	887	36	.	.	PUNCT
taxlaw-2795	888	1	once	once	SCONJ
taxlaw-2795	888	2	one	one	PRON
taxlaw-2795	888	3	removes	remove	VERB
taxlaw-2795	888	4	these	these	DET
taxlaw-2795	888	5	pillars	pillar	NOUN
taxlaw-2795	888	6	,	,	PUNCT
taxlaw-2795	888	7	it	it	PRON
taxlaw-2795	888	8	is	be	AUX
taxlaw-2795	888	9	not	not	PART
taxlaw-2795	888	10	clear	clear	ADJ
taxlaw-2795	888	11	that	that	SCONJ
taxlaw-2795	888	12	much	much	ADJ
taxlaw-2795	888	13	remains	remain	VERB
taxlaw-2795	888	14	of	of	ADP
taxlaw-2795	888	15	the	the	DET
taxlaw-2795	888	16	new	new	ADJ
taxlaw-2795	888	17	view	view	NOUN
taxlaw-2795	888	18	’s	’s	PART
taxlaw-2795	888	19	general	general	ADJ
taxlaw-2795	888	20	prescriptive	prescriptive	ADJ
taxlaw-2795	888	21	edifice	edifice	NOUN
taxlaw-2795	888	22	.	.	PUNCT
taxlaw-2795	889	1	whether	whether	SCONJ
taxlaw-2795	889	2	a	a	DET
taxlaw-2795	889	3	rule	rule	NOUN
taxlaw-2795	889	4	of	of	ADP
taxlaw-2795	889	5	no	no	DET
taxlaw-2795	889	6	relief	relief	NOUN
taxlaw-2795	889	7	is	be	AUX
taxlaw-2795	889	8	appropriate	appropriate	ADJ
taxlaw-2795	889	9	in	in	ADP
taxlaw-2795	889	10	the	the	DET
taxlaw-2795	889	11	legislative	legislative	ADJ
taxlaw-2795	889	12	setting	setting	NOUN
taxlaw-2795	889	13	would	would	AUX
taxlaw-2795	889	14	seem	seem	VERB
taxlaw-2795	889	15	to	to	PART
taxlaw-2795	889	16	depend	depend	VERB
taxlaw-2795	889	17	,	,	PUNCT
taxlaw-2795	889	18	as	as	SCONJ
taxlaw-2795	889	19	it	it	PRON
taxlaw-2795	889	20	always	always	ADV
taxlaw-2795	889	21	has	have	VERB
taxlaw-2795	889	22	,	,	PUNCT
taxlaw-2795	889	23	on	on	ADP
taxlaw-2795	889	24	whether	whether	SCONJ
taxlaw-2795	889	25	it	it	PRON
taxlaw-2795	889	26	made	make	VERB
taxlaw-2795	889	27	sense	sense	NOUN
taxlaw-2795	889	28	for	for	SCONJ
taxlaw-2795	889	29	those	those	PRON
taxlaw-2795	889	30	subject	subject	ADJ
taxlaw-2795	889	31	to	to	ADP
taxlaw-2795	889	32	the	the	DET
taxlaw-2795	889	33	old	old	ADJ
taxlaw-2795	889	34	rule	rule	NOUN
taxlaw-2795	889	35	to	to	PART
taxlaw-2795	889	36	rely	rely	VERB
taxlaw-2795	889	37	on	on	ADP
taxlaw-2795	889	38	its	its	PRON
taxlaw-2795	889	39	persistence	persistence	NOUN
taxlaw-2795	889	40	.	.	PUNCT
taxlaw-2795	890	1	in	in	ADP
taxlaw-2795	890	2	other	other	ADJ
taxlaw-2795	890	3	words	word	NOUN
taxlaw-2795	890	4	,	,	PUNCT
taxlaw-2795	890	5	it	it	PRON
taxlaw-2795	890	6	is	be	AUX
taxlaw-2795	890	7	a	a	DET
taxlaw-2795	890	8	question	question	NOUN
taxlaw-2795	890	9	that	that	PRON
taxlaw-2795	890	10	can	can	AUX
taxlaw-2795	890	11	not	not	PART
taxlaw-2795	890	12	be	be	AUX
taxlaw-2795	890	13	answered	answer	VERB
taxlaw-2795	890	14	apart	apart	ADV
taxlaw-2795	890	15	from	from	ADP
taxlaw-2795	890	16	an	an	DET
taxlaw-2795	890	17	examination	examination	NOUN
taxlaw-2795	890	18	of	of	ADP
taxlaw-2795	890	19	the	the	DET
taxlaw-2795	890	20	facts	fact	NOUN
taxlaw-2795	890	21	in	in	ADP
taxlaw-2795	890	22	any	any	DET
taxlaw-2795	890	23	particular	particular	ADJ
taxlaw-2795	890	24	case	case	NOUN
taxlaw-2795	890	25	.	.	PUNCT
taxlaw-2795	891	1	similarly	similarly	ADV
taxlaw-2795	891	2	,	,	PUNCT
taxlaw-2795	891	3	whether	whether	SCONJ
taxlaw-2795	891	4	a	a	DET
taxlaw-2795	891	5	difference	difference	NOUN
taxlaw-2795	891	6	in	in	ADP
taxlaw-2795	891	7	default	default	NOUN
taxlaw-2795	891	8	rule	rule	NOUN
taxlaw-2795	891	9	ought	ought	AUX
taxlaw-2795	891	10	to	to	PART
taxlaw-2795	891	11	obtain	obtain	VERB
taxlaw-2795	891	12	between	between	ADP
taxlaw-2795	891	13	legislative	legislative	ADJ
taxlaw-2795	891	14	and	and	CCONJ
taxlaw-2795	891	15	judicial	judicial	ADJ
taxlaw-2795	891	16	action	action	NOUN
taxlaw-2795	891	17	would	would	AUX
taxlaw-2795	891	18	seem	seem	VERB
taxlaw-2795	891	19	to	to	PART
taxlaw-2795	891	20	depend	depend	VERB
taxlaw-2795	891	21	,	,	PUNCT
taxlaw-2795	891	22	as	as	SCONJ
taxlaw-2795	891	23	it	it	PRON
taxlaw-2795	891	24	always	always	ADV
taxlaw-2795	891	25	has	have	VERB
taxlaw-2795	891	26	,	,	PUNCT
taxlaw-2795	891	27	on	on	ADP
taxlaw-2795	891	28	the	the	DET
taxlaw-2795	891	29	significance	significance	NOUN
taxlaw-2795	891	30	of	of	ADP
taxlaw-2795	891	31	the	the	DET
taxlaw-2795	891	32	distinction	distinction	NOUN
taxlaw-2795	891	33	between	between	ADP
taxlaw-2795	891	34	making	make	VERB
taxlaw-2795	891	35	law	law	NOUN
taxlaw-2795	891	36	and	and	CCONJ
taxlaw-2795	891	37	finding	find	VERB
taxlaw-2795	891	38	it.142	it.142	PRON
taxlaw-2795	891	39	where	where	SCONJ
taxlaw-2795	891	40	does	do	AUX
taxlaw-2795	891	41	all	all	PRON
taxlaw-2795	891	42	of	of	ADP
taxlaw-2795	891	43	this	this	PRON
taxlaw-2795	891	44	leave	leave	VERB
taxlaw-2795	891	45	us	we	PRON
taxlaw-2795	891	46	?	?	PUNCT
taxlaw-2795	892	1	prior	prior	ADV
taxlaw-2795	892	2	to	to	ADP
taxlaw-2795	892	3	the	the	DET
taxlaw-2795	892	4	development	development	NOUN
taxlaw-2795	892	5	of	of	ADP
taxlaw-2795	892	6	the	the	DET
taxlaw-2795	892	7	new	new	ADJ
taxlaw-2795	892	8	view	view	NOUN
taxlaw-2795	892	9	,	,	PUNCT
taxlaw-2795	892	10	the	the	DET
taxlaw-2795	892	11	general	general	ADJ
taxlaw-2795	892	12	orientation	orientation	NOUN
taxlaw-2795	892	13	of	of	ADP
taxlaw-2795	892	14	the	the	DET
taxlaw-2795	892	15	transitions	transition	NOUN
taxlaw-2795	892	16	literature	literature	NOUN
taxlaw-2795	892	17	seems	seem	VERB
taxlaw-2795	892	18	to	to	PART
taxlaw-2795	892	19	have	have	AUX
taxlaw-2795	892	20	been	be	AUX
taxlaw-2795	892	21	that	that	SCONJ
taxlaw-2795	892	22	the	the	DET
taxlaw-2795	892	23	question	question	NOUN
taxlaw-2795	892	24	of	of	ADP
taxlaw-2795	892	25	the	the	DET
taxlaw-2795	892	26	appropriate	appropriate	ADJ
taxlaw-2795	892	27	transition	transition	NOUN
taxlaw-2795	892	28	rule	rule	NOUN
taxlaw-2795	892	29	was	be	AUX
taxlaw-2795	892	30	to	to	PART
taxlaw-2795	892	31	be	be	AUX
taxlaw-2795	892	32	answered	answer	VERB
taxlaw-2795	892	33	on	on	ADP
taxlaw-2795	892	34	a	a	DET
taxlaw-2795	892	35	case	case	NOUN
taxlaw-2795	892	36	-	-	PUNCT
taxlaw-2795	892	37	by	by	ADP
taxlaw-2795	892	38	-	-	PUNCT
taxlaw-2795	892	39	case	case	NOUN
taxlaw-2795	892	40	basis.143	basis.143	NOUN
taxlaw-2795	892	41	in	in	ADP
taxlaw-2795	892	42	other	other	ADJ
taxlaw-2795	892	43	words	word	NOUN
taxlaw-2795	892	44	,	,	PUNCT
taxlaw-2795	892	45	the	the	DET
taxlaw-2795	892	46	idea	idea	NOUN
taxlaw-2795	892	47	that	that	SCONJ
taxlaw-2795	892	48	there	there	PRON
taxlaw-2795	892	49	might	might	AUX
taxlaw-2795	892	50	an	an	DET
taxlaw-2795	892	51	optimal	optimal	ADJ
taxlaw-2795	892	52	transition	transition	NOUN
taxlaw-2795	892	53	norm	norm	NOUN
taxlaw-2795	892	54	seems	seem	VERB
taxlaw-2795	892	55	not	not	PART
taxlaw-2795	892	56	to	to	PART
taxlaw-2795	892	57	have	have	AUX
taxlaw-2795	892	58	been	be	AUX
taxlaw-2795	892	59	entertained	entertain	VERB
taxlaw-2795	892	60	.	.	PUNCT
taxlaw-2795	893	1	the	the	DET
taxlaw-2795	893	2	newer	new	ADJ
taxlaw-2795	893	3	literature	literature	NOUN
taxlaw-2795	893	4	seeks	seek	VERB
taxlaw-2795	893	5	,	,	PUNCT
taxlaw-2795	893	6	instead	instead	ADV
taxlaw-2795	893	7	,	,	PUNCT
taxlaw-2795	893	8	to	to	PART
taxlaw-2795	893	9	develop	develop	VERB
taxlaw-2795	893	10	a	a	DET
taxlaw-2795	893	11	framework	framework	NOUN
taxlaw-2795	893	12	for	for	ADP
taxlaw-2795	893	13	analysis	analysis	NOUN
taxlaw-2795	893	14	that	that	PRON
taxlaw-2795	893	15	largely	largely	ADV
taxlaw-2795	893	16	eschews	eschew	VERB
taxlaw-2795	893	17	any	any	DET
taxlaw-2795	893	18	examination	examination	NOUN
taxlaw-2795	893	19	of	of	ADP
taxlaw-2795	893	20	the	the	DET
taxlaw-2795	893	21	particular	particular	ADJ
taxlaw-2795	893	22	circumstances	circumstance	NOUN
taxlaw-2795	893	23	of	of	ADP
taxlaw-2795	893	24	any	any	DET
taxlaw-2795	893	25	given	give	VERB
taxlaw-2795	893	26	142	142	NUM
taxlaw-2795	893	27	.	.	PUNCT
taxlaw-2795	894	1	see	see	VERB
taxlaw-2795	894	2	munzer	munzer	NOUN
taxlaw-2795	894	3	,	,	PUNCT
taxlaw-2795	894	4	supra	supra	PROPN
taxlaw-2795	894	5	note	note	NOUN
taxlaw-2795	894	6	59	59	NUM
taxlaw-2795	894	7	,	,	PUNCT
taxlaw-2795	894	8	at	at	ADP
taxlaw-2795	894	9	374–75	374–75	PROPN
taxlaw-2795	894	10	.	.	PUNCT
taxlaw-2795	895	1	143	143	NUM
taxlaw-2795	895	2	.	.	PUNCT
taxlaw-2795	896	1	this	this	PRON
taxlaw-2795	896	2	is	be	AUX
taxlaw-2795	896	3	the	the	DET
taxlaw-2795	896	4	general	general	ADJ
taxlaw-2795	896	5	assumption	assumption	NOUN
taxlaw-2795	896	6	that	that	SCONJ
taxlaw-2795	896	7	cohen	cohen	PROPN
taxlaw-2795	896	8	makes	make	VERB
taxlaw-2795	896	9	.	.	PUNCT
taxlaw-2795	897	1	see	see	VERB
taxlaw-2795	897	2	novick	novick	PROPN
taxlaw-2795	897	3	&	&	CCONJ
taxlaw-2795	897	4	petersberger	petersberger	PROPN
taxlaw-2795	897	5	,	,	PUNCT
taxlaw-2795	897	6	supra	supra	PROPN
taxlaw-2795	897	7	note	note	PROPN
taxlaw-2795	897	8	122	122	NUM
taxlaw-2795	897	9	,	,	PUNCT
taxlaw-2795	897	10	at	at	ADP
taxlaw-2795	897	11	500	500	NUM
taxlaw-2795	897	12	.	.	PUNCT
taxlaw-2795	898	1	2010	2010	NUM
taxlaw-2795	898	2	]	]	X
taxlaw-2795	898	3	legal	legal	ADJ
taxlaw-2795	898	4	tra'sitio	tra'sitio	NOUN
taxlaw-2795	898	5	's	's	PART
taxlaw-2795	898	6	173	173	NUM
taxlaw-2795	898	7	change	change	NOUN
taxlaw-2795	898	8	in	in	ADP
taxlaw-2795	898	9	favor	favor	NOUN
taxlaw-2795	898	10	of	of	ADP
taxlaw-2795	898	11	a	a	DET
taxlaw-2795	898	12	search	search	NOUN
taxlaw-2795	898	13	for	for	ADP
taxlaw-2795	898	14	transition	transition	NOUN
taxlaw-2795	898	15	norms	norm	NOUN
taxlaw-2795	898	16	.	.	PUNCT
taxlaw-2795	899	1	the	the	DET
taxlaw-2795	899	2	arguments	argument	NOUN
taxlaw-2795	899	3	developed	develop	VERB
taxlaw-2795	899	4	in	in	ADP
taxlaw-2795	899	5	this	this	DET
taxlaw-2795	899	6	article	article	NOUN
taxlaw-2795	899	7	suggest	suggest	VERB
taxlaw-2795	899	8	,	,	PUNCT
taxlaw-2795	899	9	however	however	ADV
taxlaw-2795	899	10	,	,	PUNCT
taxlaw-2795	899	11	that	that	SCONJ
taxlaw-2795	899	12	the	the	DET
taxlaw-2795	899	13	question	question	NOUN
taxlaw-2795	899	14	of	of	ADP
taxlaw-2795	899	15	the	the	DET
taxlaw-2795	899	16	optimal	optimal	ADJ
taxlaw-2795	899	17	transition	transition	NOUN
taxlaw-2795	899	18	norm	norm	NOUN
taxlaw-2795	899	19	is	be	AUX
taxlaw-2795	899	20	no	no	PRON
taxlaw-2795	899	21	more	more	ADV
taxlaw-2795	899	22	meaningful	meaningful	ADJ
taxlaw-2795	899	23	than	than	SCONJ
taxlaw-2795	899	24	is	be	AUX
taxlaw-2795	899	25	the	the	DET
taxlaw-2795	899	26	question	question	NOUN
taxlaw-2795	899	27	,	,	PUNCT
taxlaw-2795	899	28	“	"	PUNCT
taxlaw-2795	899	29	what	what	PRON
taxlaw-2795	899	30	is	be	AUX
taxlaw-2795	899	31	the	the	DET
taxlaw-2795	899	32	best	good	ADJ
taxlaw-2795	899	33	law	law	NOUN
taxlaw-2795	899	34	?	?	PUNCT
taxlaw-2795	899	35	”	"	PUNCT
taxlaw-2795	900	1	neither	neither	CCONJ
taxlaw-2795	900	2	can	can	AUX
taxlaw-2795	900	3	be	be	AUX
taxlaw-2795	900	4	answered	answer	VERB
taxlaw-2795	900	5	in	in	ADP
taxlaw-2795	900	6	the	the	DET
taxlaw-2795	900	7	abstract	abstract	NOUN
taxlaw-2795	900	8	,	,	PUNCT
taxlaw-2795	900	9	because	because	SCONJ
taxlaw-2795	900	10	neither	neither	CCONJ
taxlaw-2795	900	11	is	be	AUX
taxlaw-2795	900	12	a	a	DET
taxlaw-2795	900	13	question	question	NOUN
taxlaw-2795	900	14	of	of	ADP
taxlaw-2795	900	15	norms	norm	NOUN
taxlaw-2795	900	16	.	.	PUNCT
taxlaw-2795	901	1	rather	rather	ADV
taxlaw-2795	901	2	,	,	PUNCT
taxlaw-2795	901	3	each	each	PRON
taxlaw-2795	901	4	is	be	AUX
taxlaw-2795	901	5	a	a	DET
taxlaw-2795	901	6	question	question	NOUN
taxlaw-2795	901	7	that	that	PRON
taxlaw-2795	901	8	must	must	AUX
taxlaw-2795	901	9	be	be	AUX
taxlaw-2795	901	10	approached	approach	VERB
taxlaw-2795	901	11	in	in	ADP
taxlaw-2795	901	12	light	light	NOUN
taxlaw-2795	901	13	of	of	ADP
taxlaw-2795	901	14	circumstances	circumstance	NOUN
taxlaw-2795	901	15	,	,	PUNCT
taxlaw-2795	901	16	and	and	CCONJ
taxlaw-2795	901	17	addressed	address	VERB
taxlaw-2795	901	18	to	to	ADP
taxlaw-2795	901	19	the	the	DET
taxlaw-2795	901	20	new	new	ADJ
taxlaw-2795	901	21	challenges	challenge	NOUN
taxlaw-2795	901	22	as	as	SCONJ
taxlaw-2795	901	23	they	they	PRON
taxlaw-2795	901	24	arise	arise	VERB
taxlaw-2795	901	25	.	.	PUNCT