id	sid	tid	token	lemma	pos
taxlaw-2798	1	1	microsoft	microsoft	PROPN
taxlaw-2798	1	2	word	word	NOUN
taxlaw-2798	1	3	7	7	NUM
taxlaw-2798	1	4	jensen.docx	jensen.docx	NUM
taxlaw-2798	1	5	262	262	NUM
taxlaw-2798	1	6	book	book	NOUN
taxlaw-2798	1	7	review	review	NOUN
taxlaw-2798	1	8	the	the	DET
taxlaw-2798	1	9	timing	timing	NOUN
taxlaw-2798	1	10	of	of	ADP
taxlaw-2798	1	11	income	income	NOUN
taxlaw-2798	1	12	recognition	recognition	NOUN
taxlaw-2798	1	13	in	in	ADP
taxlaw-2798	1	14	tax	tax	NOUN
taxlaw-2798	1	15	law	law	NOUN
taxlaw-2798	1	16	and	and	CCONJ
taxlaw-2798	1	17	the	the	DET
taxlaw-2798	1	18	time	time	NOUN
taxlaw-2798	1	19	value	value	NOUN
taxlaw-2798	1	20	of	of	ADP
taxlaw-2798	1	21	money	money	NOUN
taxlaw-2798	1	22	.	.	PUNCT
taxlaw-2798	2	1	by	by	ADP
taxlaw-2798	2	2	moshe	moshe	PROPN
taxlaw-2798	2	3	shekel	shekel	PROPN
taxlaw-2798	2	4	.	.	PROPN
taxlaw-2798	2	5	london	london	PROPN
taxlaw-2798	2	6	&	&	CCONJ
taxlaw-2798	2	7	�	�	PROPN
taxlaw-2798	2	8	ew	ew	PROPN
taxlaw-2798	2	9	york	york	PROPN
taxlaw-2798	2	10	:	:	PUNCT
taxlaw-2798	2	11	routledge	routledge	PROPN
taxlaw-2798	2	12	-	-	PUNCT
taxlaw-2798	2	13	cavendish	cavendish	PROPN
taxlaw-2798	2	14	,	,	PUNCT
taxlaw-2798	2	15	2009	2009	NUM
taxlaw-2798	2	16	.	.	PUNCT
taxlaw-2798	3	1	pp	pp	ADJ
taxlaw-2798	3	2	.	.	PUNCT
taxlaw-2798	4	1	xxxv	xxxv	PROPN
taxlaw-2798	4	2	+	+	CCONJ
taxlaw-2798	4	3	327	327	NUM
taxlaw-2798	4	4	.	.	PUNCT
taxlaw-2798	5	1	$	$	SYM
taxlaw-2798	5	2	130	130	NUM
taxlaw-2798	5	3	.	.	PUNCT
taxlaw-2798	5	4	reviewed	review	VERB
taxlaw-2798	5	5	by	by	ADP
taxlaw-2798	5	6	erik	erik	PROPN
taxlaw-2798	5	7	m.	m.	PROPN
taxlaw-2798	5	8	jensen	jensen	PROPN
taxlaw-2798	5	9	*	*	PROPN
taxlaw-2798	5	10	american	american	ADJ
taxlaw-2798	5	11	income	income	NOUN
taxlaw-2798	5	12	-	-	PUNCT
taxlaw-2798	5	13	tax	tax	NOUN
taxlaw-2798	5	14	law	law	NOUN
taxlaw-2798	5	15	,	,	PUNCT
taxlaw-2798	5	16	it	it	PRON
taxlaw-2798	5	17	has	have	AUX
taxlaw-2798	5	18	often	often	ADV
taxlaw-2798	5	19	been	be	AUX
taxlaw-2798	5	20	said	say	VERB
taxlaw-2798	5	21	,	,	PUNCT
taxlaw-2798	5	22	boils	boil	VERB
taxlaw-2798	5	23	down	down	ADP
taxlaw-2798	5	24	to	to	ADP
taxlaw-2798	5	25	two	two	NUM
taxlaw-2798	5	26	big	big	ADJ
taxlaw-2798	5	27	questions	question	NOUN
taxlaw-2798	5	28	:	:	PUNCT
taxlaw-2798	5	29	character	character	NOUN
taxlaw-2798	5	30	and	and	CCONJ
taxlaw-2798	5	31	timing	timing	NOUN
taxlaw-2798	5	32	.	.	PUNCT
taxlaw-2798	6	1	do	do	VERB
taxlaw-2798	6	2	away	away	ADV
taxlaw-2798	6	3	with	with	ADP
taxlaw-2798	6	4	capital	capital	NOUN
taxlaw-2798	6	5	gains	gain	NOUN
taxlaw-2798	6	6	preferences	preference	NOUN
taxlaw-2798	6	7	and	and	CCONJ
taxlaw-2798	6	8	limitations	limitation	NOUN
taxlaw-2798	6	9	on	on	ADP
taxlaw-2798	6	10	the	the	DET
taxlaw-2798	6	11	utility	utility	NOUN
taxlaw-2798	6	12	of	of	ADP
taxlaw-2798	6	13	capital	capital	NOUN
taxlaw-2798	6	14	losses	loss	NOUN
taxlaw-2798	6	15	,	,	PUNCT
taxlaw-2798	6	16	and	and	CCONJ
taxlaw-2798	6	17	the	the	DET
taxlaw-2798	6	18	numbingly	numbingly	ADV
taxlaw-2798	6	19	complex	complex	ADJ
taxlaw-2798	6	20	internal	internal	ADJ
taxlaw-2798	6	21	revenue	revenue	NOUN
taxlaw-2798	6	22	code	code	NOUN
taxlaw-2798	6	23	provisions	provision	NOUN
taxlaw-2798	6	24	aimed	aim	VERB
taxlaw-2798	6	25	at	at	ADP
taxlaw-2798	6	26	preventing	prevent	VERB
taxlaw-2798	6	27	manipulation	manipulation	NOUN
taxlaw-2798	6	28	of	of	ADP
taxlaw-2798	6	29	character	character	NOUN
taxlaw-2798	6	30	rules	rule	NOUN
taxlaw-2798	6	31	could	could	AUX
taxlaw-2798	6	32	disappear	disappear	VERB
taxlaw-2798	6	33	.	.	PUNCT
taxlaw-2798	7	1	doing	do	VERB
taxlaw-2798	7	2	so	so	ADV
taxlaw-2798	7	3	might	might	AUX
taxlaw-2798	7	4	not	not	PART
taxlaw-2798	7	5	be	be	AUX
taxlaw-2798	7	6	a	a	DET
taxlaw-2798	7	7	good	good	ADJ
taxlaw-2798	7	8	idea	idea	NOUN
taxlaw-2798	7	9	for	for	ADP
taxlaw-2798	7	10	other	other	ADJ
taxlaw-2798	7	11	reasons	reason	NOUN
taxlaw-2798	7	12	—	—	PUNCT
taxlaw-2798	7	13	even	even	ADV
taxlaw-2798	7	14	if	if	SCONJ
taxlaw-2798	7	15	there	there	PRON
taxlaw-2798	7	16	were	be	VERB
taxlaw-2798	7	17	no	no	DET
taxlaw-2798	7	18	capital	capital	NOUN
taxlaw-2798	7	19	gains	gain	NOUN
taxlaw-2798	7	20	preference	preference	NOUN
taxlaw-2798	7	21	,	,	PUNCT
taxlaw-2798	7	22	it	it	PRON
taxlaw-2798	7	23	might	might	AUX
taxlaw-2798	7	24	still	still	ADV
taxlaw-2798	7	25	be	be	AUX
taxlaw-2798	7	26	desirable	desirable	ADJ
taxlaw-2798	7	27	to	to	PART
taxlaw-2798	7	28	have	have	VERB
taxlaw-2798	7	29	rules	rule	NOUN
taxlaw-2798	7	30	disfavoring	disfavor	VERB
taxlaw-2798	7	31	recognition	recognition	NOUN
taxlaw-2798	7	32	of	of	ADP
taxlaw-2798	7	33	capital	capital	PROPN
taxlaw-2798	7	34	losses1	losses1	PROPN
taxlaw-2798	7	35	—	—	PUNCT
taxlaw-2798	7	36	but	but	CCONJ
taxlaw-2798	7	37	one	one	NUM
taxlaw-2798	7	38	unquestionable	unquestionable	ADJ
taxlaw-2798	7	39	benefit	benefit	NOUN
taxlaw-2798	7	40	of	of	ADP
taxlaw-2798	7	41	jettisoning	jettison	VERB
taxlaw-2798	7	42	the	the	DET
taxlaw-2798	7	43	whole	whole	ADJ
taxlaw-2798	7	44	structure	structure	NOUN
taxlaw-2798	7	45	would	would	AUX
taxlaw-2798	7	46	be	be	AUX
taxlaw-2798	7	47	simplification	simplification	NOUN
taxlaw-2798	7	48	.	.	PUNCT
taxlaw-2798	8	1	in	in	ADP
taxlaw-2798	8	2	contrast	contrast	NOUN
taxlaw-2798	8	3	,	,	PUNCT
taxlaw-2798	8	4	it	it	PRON
taxlaw-2798	8	5	’s	’	VERB
taxlaw-2798	8	6	impossible	impossible	ADJ
taxlaw-2798	8	7	to	to	PART
taxlaw-2798	8	8	imagine	imagine	VERB
taxlaw-2798	8	9	how	how	SCONJ
taxlaw-2798	8	10	timing	timing	NOUN
taxlaw-2798	8	11	issues	issue	NOUN
taxlaw-2798	8	12	can	can	AUX
taxlaw-2798	8	13	ever	ever	ADV
taxlaw-2798	8	14	disappear	disappear	VERB
taxlaw-2798	8	15	from	from	ADP
taxlaw-2798	8	16	an	an	DET
taxlaw-2798	8	17	income	income	NOUN
taxlaw-2798	8	18	-	-	PUNCT
taxlaw-2798	8	19	tax	tax	NOUN
taxlaw-2798	8	20	system	system	NOUN
taxlaw-2798	8	21	.	.	PUNCT
taxlaw-2798	9	1	obviously	obviously	ADV
taxlaw-2798	9	2	they	they	PRON
taxlaw-2798	9	3	should	should	AUX
taxlaw-2798	9	4	be	be	AUX
taxlaw-2798	9	5	minimized	minimize	VERB
taxlaw-2798	9	6	—	—	PUNCT
taxlaw-2798	9	7	all	all	DET
taxlaw-2798	9	8	contentious	contentious	ADJ
taxlaw-2798	9	9	issues	issue	NOUN
taxlaw-2798	9	10	should	should	AUX
taxlaw-2798	9	11	be	be	AUX
taxlaw-2798	9	12	minimized	minimize	VERB
taxlaw-2798	9	13	—	—	PUNCT
taxlaw-2798	9	14	but	but	CCONJ
taxlaw-2798	9	15	questions	question	NOUN
taxlaw-2798	9	16	about	about	ADP
taxlaw-2798	9	17	when	when	SCONJ
taxlaw-2798	9	18	income	income	NOUN
taxlaw-2798	9	19	should	should	AUX
taxlaw-2798	9	20	be	be	AUX
taxlaw-2798	9	21	recognized	recognize	VERB
taxlaw-2798	9	22	and	and	CCONJ
taxlaw-2798	9	23	when	when	SCONJ
taxlaw-2798	9	24	deductions	deduction	NOUN
taxlaw-2798	9	25	should	should	AUX
taxlaw-2798	9	26	be	be	AUX
taxlaw-2798	9	27	permitted	permit	VERB
taxlaw-2798	9	28	will	will	AUX
taxlaw-2798	9	29	be	be	AUX
taxlaw-2798	9	30	with	with	ADP
taxlaw-2798	9	31	us	we	PRON
taxlaw-2798	9	32	until	until	SCONJ
taxlaw-2798	9	33	the	the	DET
taxlaw-2798	9	34	end	end	NOUN
taxlaw-2798	9	35	of	of	ADP
taxlaw-2798	9	36	time.2	time.2	PROPN
taxlaw-2798	9	37	and	and	CCONJ
taxlaw-2798	9	38	here	here	ADV
taxlaw-2798	9	39	too	too	ADV
taxlaw-2798	9	40	simplification	simplification	NOUN
taxlaw-2798	9	41	could	could	AUX
taxlaw-2798	9	42	come	come	VERB
taxlaw-2798	9	43	at	at	ADP
taxlaw-2798	9	44	a	a	DET
taxlaw-2798	9	45	cost	cost	NOUN
taxlaw-2798	9	46	.	.	PUNCT
taxlaw-2798	10	1	the	the	DET
taxlaw-2798	10	2	tension	tension	NOUN
taxlaw-2798	10	3	between	between	ADP
taxlaw-2798	10	4	the	the	DET
taxlaw-2798	10	5	desire	desire	NOUN
taxlaw-2798	10	6	for	for	ADP
taxlaw-2798	10	7	technical	technical	ADJ
taxlaw-2798	10	8	precision	precision	NOUN
taxlaw-2798	10	9	in	in	ADP
taxlaw-2798	10	10	timing	timing	NOUN
taxlaw-2798	10	11	rules	rule	NOUN
taxlaw-2798	10	12	and	and	CCONJ
taxlaw-2798	10	13	the	the	DET
taxlaw-2798	10	14	desire	desire	NOUN
taxlaw-2798	10	15	for	for	ADP
taxlaw-2798	10	16	simplification	simplification	NOUN
taxlaw-2798	10	17	of	of	ADP
taxlaw-2798	10	18	the	the	DET
taxlaw-2798	10	19	tax	tax	NOUN
taxlaw-2798	10	20	law	law	NOUN
taxlaw-2798	10	21	ca	can	AUX
taxlaw-2798	10	22	n’t	not	PART
taxlaw-2798	10	23	be	be	AUX
taxlaw-2798	10	24	eliminated	eliminate	VERB
taxlaw-2798	10	25	:	:	PUNCT
taxlaw-2798	10	26	simpler	simple	ADJ
taxlaw-2798	10	27	tax	tax	NOUN
taxlaw-2798	10	28	laws	law	NOUN
taxlaw-2798	10	29	almost	almost	ADV
taxlaw-2798	10	30	inevitably	inevitably	ADV
taxlaw-2798	10	31	mean	mean	VERB
taxlaw-2798	10	32	that	that	SCONJ
taxlaw-2798	10	33	more	more	ADJ
taxlaw-2798	10	34	abuses	abuse	NOUN
taxlaw-2798	10	35	will	will	AUX
taxlaw-2798	10	36	be	be	AUX
taxlaw-2798	10	37	tolerated.3	tolerated.3	NUM
taxlaw-2798	10	38	sometimes	sometimes	ADV
taxlaw-2798	10	39	trading	trade	VERB
taxlaw-2798	10	40	off	off	ADP
taxlaw-2798	10	41	simplification	simplification	NOUN
taxlaw-2798	10	42	for	for	ADP
taxlaw-2798	10	43	abuse	abuse	NOUN
taxlaw-2798	10	44	-	-	PUNCT
taxlaw-2798	10	45	prevention	prevention	NOUN
taxlaw-2798	10	46	is	be	AUX
taxlaw-2798	10	47	*	*	PUNCT
taxlaw-2798	10	48	david	david	PROPN
taxlaw-2798	10	49	l.	l.	PROPN
taxlaw-2798	10	50	brennan	brennan	PROPN
taxlaw-2798	10	51	professor	professor	PROPN
taxlaw-2798	10	52	of	of	ADP
taxlaw-2798	10	53	law	law	NOUN
taxlaw-2798	10	54	,	,	PUNCT
taxlaw-2798	10	55	case	case	NOUN
taxlaw-2798	10	56	western	western	PROPN
taxlaw-2798	10	57	reserve	reserve	PROPN
taxlaw-2798	10	58	university	university	PROPN
taxlaw-2798	10	59	.	.	PUNCT
taxlaw-2798	11	1	1	1	X
taxlaw-2798	11	2	.	.	PUNCT
taxlaw-2798	11	3	that	that	PRON
taxlaw-2798	11	4	prevents	prevent	VERB
taxlaw-2798	11	5	using	use	VERB
taxlaw-2798	11	6	the	the	DET
taxlaw-2798	11	7	realization	realization	NOUN
taxlaw-2798	11	8	rules	rule	NOUN
taxlaw-2798	11	9	to	to	PART
taxlaw-2798	11	10	cherrypick	cherrypick	VERB
taxlaw-2798	11	11	losses	loss	NOUN
taxlaw-2798	11	12	.	.	PUNCT
taxlaw-2798	12	1	if	if	SCONJ
taxlaw-2798	12	2	capital	capital	NOUN
taxlaw-2798	12	3	losses	loss	NOUN
taxlaw-2798	12	4	could	could	AUX
taxlaw-2798	12	5	be	be	AUX
taxlaw-2798	12	6	used	use	VERB
taxlaw-2798	12	7	to	to	PART
taxlaw-2798	12	8	offset	offset	VERB
taxlaw-2798	12	9	ordinary	ordinary	ADJ
taxlaw-2798	12	10	income	income	NOUN
taxlaw-2798	12	11	without	without	ADP
taxlaw-2798	12	12	limitation	limitation	NOUN
taxlaw-2798	12	13	,	,	PUNCT
taxlaw-2798	12	14	the	the	DET
taxlaw-2798	12	15	assumption	assumption	NOUN
taxlaw-2798	12	16	is	be	AUX
taxlaw-2798	12	17	that	that	SCONJ
taxlaw-2798	12	18	taxpayers	taxpayer	NOUN
taxlaw-2798	12	19	would	would	AUX
taxlaw-2798	12	20	disproportionately	disproportionately	ADV
taxlaw-2798	12	21	recognize	recognize	VERB
taxlaw-2798	12	22	losses	loss	NOUN
taxlaw-2798	12	23	while	while	SCONJ
taxlaw-2798	12	24	holding	hold	VERB
taxlaw-2798	12	25	on	on	ADP
taxlaw-2798	12	26	to	to	ADP
taxlaw-2798	12	27	appreciated	appreciated	ADJ
taxlaw-2798	12	28	assets	asset	NOUN
taxlaw-2798	12	29	to	to	PART
taxlaw-2798	12	30	defer	defer	VERB
taxlaw-2798	12	31	gain	gain	NOUN
taxlaw-2798	12	32	recognition	recognition	NOUN
taxlaw-2798	12	33	.	.	PUNCT
taxlaw-2798	13	1	2	2	X
taxlaw-2798	13	2	.	.	NUM
taxlaw-2798	13	3	or	or	CCONJ
taxlaw-2798	13	4	until	until	ADP
taxlaw-2798	13	5	the	the	DET
taxlaw-2798	13	6	end	end	NOUN
taxlaw-2798	13	7	of	of	ADP
taxlaw-2798	13	8	the	the	DET
taxlaw-2798	13	9	income	income	NOUN
taxlaw-2798	13	10	tax	tax	NOUN
taxlaw-2798	13	11	,	,	PUNCT
taxlaw-2798	13	12	whichever	whichever	PRON
taxlaw-2798	13	13	comes	come	VERB
taxlaw-2798	13	14	first	first	ADV
taxlaw-2798	13	15	.	.	PUNCT
taxlaw-2798	14	1	3	3	X
taxlaw-2798	14	2	.	.	X
taxlaw-2798	14	3	for	for	ADP
taxlaw-2798	14	4	example	example	NOUN
taxlaw-2798	14	5	,	,	PUNCT
taxlaw-2798	14	6	the	the	DET
taxlaw-2798	14	7	original	original	ADJ
taxlaw-2798	14	8	issue	issue	NOUN
taxlaw-2798	14	9	discount	discount	NOUN
taxlaw-2798	14	10	rules	rule	NOUN
taxlaw-2798	14	11	had	have	VERB
taxlaw-2798	14	12	to	to	PART
taxlaw-2798	14	13	be	be	AUX
taxlaw-2798	14	14	enacted	enact	VERB
taxlaw-2798	14	15	to	to	PART
taxlaw-2798	14	16	ensure	ensure	VERB
taxlaw-2798	14	17	that	that	SCONJ
taxlaw-2798	14	18	what	what	PRON
taxlaw-2798	14	19	is	be	AUX
taxlaw-2798	14	20	interest	interest	NOUN
taxlaw-2798	14	21	economically	economically	ADV
taxlaw-2798	14	22	would	would	AUX
taxlaw-2798	14	23	be	be	AUX
taxlaw-2798	14	24	treated	treat	VERB
taxlaw-2798	14	25	as	as	ADP
taxlaw-2798	14	26	such	such	ADJ
taxlaw-2798	14	27	for	for	ADP
taxlaw-2798	14	28	tax	tax	NOUN
taxlaw-2798	14	29	purposes	purpose	NOUN
taxlaw-2798	14	30	,	,	PUNCT
taxlaw-2798	14	31	and	and	CCONJ
taxlaw-2798	14	32	to	to	PART
taxlaw-2798	14	33	make	make	VERB
taxlaw-2798	14	34	sure	sure	ADJ
taxlaw-2798	14	35	that	that	SCONJ
taxlaw-2798	14	36	issuers	issuer	NOUN
taxlaw-2798	14	37	and	and	CCONJ
taxlaw-2798	14	38	holders	holder	NOUN
taxlaw-2798	14	39	of	of	ADP
taxlaw-2798	14	40	obligations	obligation	NOUN
taxlaw-2798	14	41	with	with	ADP
taxlaw-2798	14	42	oid	oid	PROPN
taxlaw-2798	14	43	had	have	VERB
taxlaw-2798	14	44	symmetrical	symmetrical	ADJ
taxlaw-2798	14	45	treatment	treatment	NOUN
taxlaw-2798	14	46	.	.	PUNCT
taxlaw-2798	15	1	see	see	VERB
taxlaw-2798	15	2	i.r.c	i.r.c	NOUN
taxlaw-2798	15	3	.	.	PUNCT
taxlaw-2798	16	1	§	§	PROPN
taxlaw-2798	16	2	§	§	PROPN
taxlaw-2798	16	3	1271	1271	NUM
taxlaw-2798	16	4	–	–	PUNCT
taxlaw-2798	16	5	1275	1275	NUM
taxlaw-2798	16	6	,	,	PUNCT
taxlaw-2798	16	7	163(e	163(e	PROPN
taxlaw-2798	16	8	)	)	PUNCT
taxlaw-2798	16	9	(	(	PUNCT
taxlaw-2798	16	10	2010	2010	NUM
taxlaw-2798	16	11	)	)	PUNCT
taxlaw-2798	16	12	.	.	PUNCT
taxlaw-2798	17	1	but	but	CCONJ
taxlaw-2798	17	2	the	the	DET
taxlaw-2798	17	3	rules	rule	NOUN
taxlaw-2798	17	4	were	be	AUX
taxlaw-2798	17	5	simpler	simple	ADJ
taxlaw-2798	17	6	before	before	ADP
taxlaw-2798	17	7	enactment	enactment	NOUN
taxlaw-2798	17	8	of	of	ADP
taxlaw-2798	17	9	these	these	DET
taxlaw-2798	17	10	provisions	provision	NOUN
taxlaw-2798	17	11	.	.	PUNCT
taxlaw-2798	18	1	i	i	PRON
taxlaw-2798	18	2	say	say	VERB
taxlaw-2798	18	3	that	that	SCONJ
taxlaw-2798	18	4	simpler	simple	ADJ
taxlaw-2798	18	5	rules	rule	NOUN
taxlaw-2798	18	6	“	"	PUNCT
taxlaw-2798	18	7	almost	almost	ADV
taxlaw-2798	18	8	inevitably	inevitably	ADV
taxlaw-2798	18	9	”	"	PUNCT
taxlaw-2798	18	10	mean	mean	VERB
taxlaw-2798	18	11	that	that	SCONJ
taxlaw-2798	18	12	more	more	ADJ
taxlaw-2798	18	13	abuse	abuse	NOUN
taxlaw-2798	18	14	will	will	AUX
taxlaw-2798	18	15	be	be	AUX
taxlaw-2798	18	16	accepted	accept	VERB
taxlaw-2798	18	17	because	because	SCONJ
taxlaw-2798	18	18	there	there	PRON
taxlaw-2798	18	19	is	be	VERB
taxlaw-2798	18	20	something	something	PRON
taxlaw-2798	18	21	to	to	ADP
taxlaw-2798	18	22	the	the	DET
taxlaw-2798	18	23	argument	argument	NOUN
taxlaw-2798	18	24	that	that	SCONJ
taxlaw-2798	18	25	,	,	PUNCT
taxlaw-2798	18	26	if	if	SCONJ
taxlaw-2798	18	27	statutes	statute	NOUN
taxlaw-2798	18	28	(	(	PUNCT
taxlaw-2798	18	29	and	and	CCONJ
taxlaw-2798	18	30	regulations	regulation	NOUN
taxlaw-2798	18	31	)	)	PUNCT
taxlaw-2798	18	32	become	become	VERB
taxlaw-2798	18	33	too	too	ADV
taxlaw-2798	18	34	detailed	detailed	ADJ
taxlaw-2798	18	35	,	,	PUNCT
taxlaw-2798	18	36	and	and	CCONJ
taxlaw-2798	18	37	if	if	SCONJ
taxlaw-2798	18	38	,	,	PUNCT
taxlaw-2798	18	39	as	as	ADP
taxlaw-2798	18	40	a	a	DET
taxlaw-2798	18	41	result	result	NOUN
taxlaw-2798	18	42	,	,	PUNCT
taxlaw-2798	18	43	it	it	PRON
taxlaw-2798	18	44	becomes	become	VERB
taxlaw-2798	18	45	excessively	excessively	ADV
taxlaw-2798	18	46	costly	costly	ADJ
taxlaw-2798	18	47	to	to	PART
taxlaw-2798	18	48	try	try	VERB
taxlaw-2798	18	49	to	to	PART
taxlaw-2798	18	50	comply	comply	VERB
taxlaw-2798	18	51	with	with	ADP
taxlaw-2798	18	52	them	they	PRON
taxlaw-2798	18	53	,	,	PUNCT
taxlaw-2798	18	54	excessive	excessive	ADJ
taxlaw-2798	18	55	detail	detail	NOUN
taxlaw-2798	18	56	can	can	AUX
taxlaw-2798	18	57	2010	2010	NUM
taxlaw-2798	18	58	]	]	PUNCT
taxlaw-2798	18	59	timi	timi	PROPN
taxlaw-2798	18	60	�	�	PROPN
taxlaw-2798	18	61	g	g	PROPN
taxlaw-2798	18	62	of	of	ADP
taxlaw-2798	18	63	i	i	PRON
taxlaw-2798	18	64	�	�	PROPN
taxlaw-2798	18	65	come	come	VERB
taxlaw-2798	18	66	recog	recog	VERB
taxlaw-2798	18	67	�	�	PROPN
taxlaw-2798	18	68	itio	itio	NOUN
taxlaw-2798	18	69	�	�	PROPN
taxlaw-2798	18	70	263	263	NUM
taxlaw-2798	18	71	worth	worth	ADJ
taxlaw-2798	18	72	it	it	PRON
taxlaw-2798	18	73	,	,	PUNCT
taxlaw-2798	18	74	sometimes	sometimes	ADV
taxlaw-2798	18	75	it	it	PRON
taxlaw-2798	18	76	’s	’	VERB
taxlaw-2798	18	77	not	not	PART
taxlaw-2798	18	78	.	.	PUNCT
taxlaw-2798	19	1	moshe	moshe	PROPN
taxlaw-2798	19	2	shekel	shekel	PROPN
taxlaw-2798	19	3	has	have	AUX
taxlaw-2798	19	4	produced	produce	VERB
taxlaw-2798	19	5	a	a	DET
taxlaw-2798	19	6	prodigious	prodigious	ADJ
taxlaw-2798	19	7	piece	piece	NOUN
taxlaw-2798	19	8	of	of	ADP
taxlaw-2798	19	9	work	work	NOUN
taxlaw-2798	19	10	on	on	ADP
taxlaw-2798	19	11	timing	timing	NOUN
taxlaw-2798	19	12	,	,	PUNCT
taxlaw-2798	19	13	the	the	DET
taxlaw-2798	19	14	result	result	NOUN
taxlaw-2798	19	15	of	of	ADP
taxlaw-2798	19	16	a	a	DET
taxlaw-2798	19	17	major	major	ADJ
taxlaw-2798	19	18	research	research	NOUN
taxlaw-2798	19	19	project	project	NOUN
taxlaw-2798	19	20	.	.	PUNCT
taxlaw-2798	20	1	shekel	shekel	NOUN
taxlaw-2798	20	2	is	be	AUX
taxlaw-2798	20	3	a	a	DET
taxlaw-2798	20	4	partner	partner	NOUN
taxlaw-2798	20	5	in	in	ADP
taxlaw-2798	20	6	an	an	DET
taxlaw-2798	20	7	israeli	israeli	ADJ
taxlaw-2798	20	8	law	law	NOUN
taxlaw-2798	20	9	firm	firm	NOUN
taxlaw-2798	20	10	that	that	SCONJ
taxlaw-2798	20	11	he	he	PRON
taxlaw-2798	20	12	founded	found	VERB
taxlaw-2798	20	13	and	and	CCONJ
taxlaw-2798	20	14	is	be	AUX
taxlaw-2798	20	15	also	also	ADV
taxlaw-2798	20	16	a	a	DET
taxlaw-2798	20	17	lecturer	lecturer	NOUN
taxlaw-2798	20	18	at	at	ADP
taxlaw-2798	20	19	tel	tel	PROPN
taxlaw-2798	20	20	aviv	aviv	PROPN
taxlaw-2798	20	21	university	university	PROPN
taxlaw-2798	20	22	.	.	PUNCT
taxlaw-2798	21	1	few	few	ADJ
taxlaw-2798	21	2	american	american	ADJ
taxlaw-2798	21	3	practitioners	practitioner	NOUN
taxlaw-2798	21	4	,	,	PUNCT
taxlaw-2798	21	5	even	even	ADV
taxlaw-2798	21	6	in	in	ADP
taxlaw-2798	21	7	down	down	ADP
taxlaw-2798	21	8	economic	economic	ADJ
taxlaw-2798	21	9	times	time	NOUN
taxlaw-2798	21	10	,	,	PUNCT
taxlaw-2798	21	11	can	can	AUX
taxlaw-2798	21	12	afford	afford	VERB
taxlaw-2798	21	13	the	the	DET
taxlaw-2798	21	14	time	time	NOUN
taxlaw-2798	21	15	to	to	PART
taxlaw-2798	21	16	write	write	VERB
taxlaw-2798	21	17	a	a	DET
taxlaw-2798	21	18	comprehensive	comprehensive	ADJ
taxlaw-2798	21	19	,	,	PUNCT
taxlaw-2798	21	20	comparative	comparative	ADJ
taxlaw-2798	21	21	study	study	NOUN
taxlaw-2798	21	22	,	,	PUNCT
taxlaw-2798	21	23	systematically	systematically	ADV
taxlaw-2798	21	24	pulling	pull	VERB
taxlaw-2798	21	25	together	together	ADV
taxlaw-2798	21	26	the	the	DET
taxlaw-2798	21	27	doctrine	doctrine	NOUN
taxlaw-2798	21	28	and	and	CCONJ
taxlaw-2798	21	29	the	the	DET
taxlaw-2798	21	30	controversies	controversy	NOUN
taxlaw-2798	21	31	about	about	ADP
taxlaw-2798	21	32	doctrine	doctrine	NOUN
taxlaw-2798	21	33	in	in	ADP
taxlaw-2798	21	34	three	three	NUM
taxlaw-2798	21	35	sophisticated	sophisticated	ADJ
taxlaw-2798	21	36	jurisdictions	jurisdiction	NOUN
taxlaw-2798	21	37	—	—	PUNCT
taxlaw-2798	21	38	the	the	DET
taxlaw-2798	21	39	united	united	PROPN
taxlaw-2798	21	40	states	states	PROPN
taxlaw-2798	21	41	,	,	PUNCT
taxlaw-2798	21	42	the	the	DET
taxlaw-2798	21	43	united	united	ADJ
taxlaw-2798	21	44	kingdom	kingdom	PROPN
taxlaw-2798	21	45	,	,	PUNCT
taxlaw-2798	21	46	and	and	CCONJ
taxlaw-2798	21	47	israel	israel	PROPN
taxlaw-2798	21	48	.	.	PUNCT
taxlaw-2798	22	1	(	(	PUNCT
taxlaw-2798	22	2	it	it	PRON
taxlaw-2798	22	3	’s	’	VERB
taxlaw-2798	22	4	hard	hard	ADJ
taxlaw-2798	22	5	enough	enough	ADV
taxlaw-2798	22	6	for	for	SCONJ
taxlaw-2798	22	7	us	us	PROPN
taxlaw-2798	22	8	american	american	ADJ
taxlaw-2798	22	9	lawyers	lawyer	NOUN
taxlaw-2798	22	10	to	to	PART
taxlaw-2798	22	11	get	get	VERB
taxlaw-2798	22	12	a	a	DET
taxlaw-2798	22	13	grasp	grasp	NOUN
taxlaw-2798	22	14	on	on	ADP
taxlaw-2798	22	15	and	and	CCONJ
taxlaw-2798	22	16	critique	critique	VERB
taxlaw-2798	22	17	american	american	ADJ
taxlaw-2798	22	18	doctrine	doctrine	NOUN
taxlaw-2798	22	19	.	.	PUNCT
taxlaw-2798	22	20	)	)	PUNCT
taxlaw-2798	23	1	but	but	CCONJ
taxlaw-2798	23	2	that	that	DET
taxlaw-2798	23	3	comprehensive	comprehensive	ADJ
taxlaw-2798	23	4	,	,	PUNCT
taxlaw-2798	23	5	comparative	comparative	ADJ
taxlaw-2798	23	6	work	work	NOUN
taxlaw-2798	23	7	is	be	AUX
taxlaw-2798	23	8	exactly	exactly	ADV
taxlaw-2798	23	9	what	what	PRON
taxlaw-2798	23	10	shekel	shekel	NOUN
taxlaw-2798	23	11	has	have	AUX
taxlaw-2798	23	12	given	give	VERB
taxlaw-2798	23	13	us	we	PRON
taxlaw-2798	23	14	.	.	PUNCT
taxlaw-2798	24	1	this	this	PRON
taxlaw-2798	24	2	is	be	AUX
taxlaw-2798	24	3	not	not	PART
taxlaw-2798	24	4	a	a	DET
taxlaw-2798	24	5	treatise	treatise	NOUN
taxlaw-2798	24	6	,	,	PUNCT
taxlaw-2798	24	7	if	if	SCONJ
taxlaw-2798	24	8	by	by	ADP
taxlaw-2798	24	9	treatise	treatise	NOUN
taxlaw-2798	24	10	you	you	PRON
taxlaw-2798	24	11	mean	mean	VERB
taxlaw-2798	24	12	a	a	DET
taxlaw-2798	24	13	systematic	systematic	ADJ
taxlaw-2798	24	14	exposition	exposition	NOUN
taxlaw-2798	24	15	of	of	ADP
taxlaw-2798	24	16	the	the	DET
taxlaw-2798	24	17	technical	technical	ADJ
taxlaw-2798	24	18	rules	rule	NOUN
taxlaw-2798	24	19	in	in	ADP
taxlaw-2798	24	20	a	a	DET
taxlaw-2798	24	21	format	format	NOUN
taxlaw-2798	24	22	that	that	PRON
taxlaw-2798	24	23	will	will	AUX
taxlaw-2798	24	24	help	help	VERB
taxlaw-2798	24	25	a	a	DET
taxlaw-2798	24	26	young	young	ADJ
taxlaw-2798	24	27	associate	associate	NOUN
taxlaw-2798	24	28	trying	try	VERB
taxlaw-2798	24	29	to	to	PART
taxlaw-2798	24	30	determine	determine	VERB
taxlaw-2798	24	31	what	what	PRON
taxlaw-2798	24	32	the	the	DET
taxlaw-2798	24	33	law	law	NOUN
taxlaw-2798	24	34	of	of	ADP
taxlaw-2798	24	35	israel	israel	PROPN
taxlaw-2798	24	36	or	or	CCONJ
taxlaw-2798	24	37	the	the	DET
taxlaw-2798	24	38	u.k	u.k	PROPN
taxlaw-2798	24	39	.	.	PROPN
taxlaw-2798	24	40	is	be	AUX
taxlaw-2798	24	41	on	on	ADP
taxlaw-2798	24	42	a	a	DET
taxlaw-2798	24	43	particular	particular	ADJ
taxlaw-2798	24	44	question.4	question.4	NOUN
taxlaw-2798	24	45	shekel	shekel	NOUN
taxlaw-2798	24	46	will	will	AUX
taxlaw-2798	24	47	inform	inform	VERB
taxlaw-2798	24	48	you	you	PRON
taxlaw-2798	24	49	of	of	ADP
taxlaw-2798	24	50	the	the	DET
taxlaw-2798	24	51	relevant	relevant	ADJ
taxlaw-2798	24	52	timing	timing	NOUN
taxlaw-2798	24	53	rules	rule	NOUN
taxlaw-2798	24	54	along	along	ADP
taxlaw-2798	24	55	the	the	DET
taxlaw-2798	24	56	way	way	NOUN
taxlaw-2798	24	57	in	in	ADP
taxlaw-2798	24	58	his	his	PRON
taxlaw-2798	24	59	comparative	comparative	ADJ
taxlaw-2798	24	60	work	work	NOUN
taxlaw-2798	24	61	,	,	PUNCT
taxlaw-2798	24	62	but	but	CCONJ
taxlaw-2798	24	63	producing	produce	VERB
taxlaw-2798	24	64	a	a	DET
taxlaw-2798	24	65	hornbook	hornbook	NOUN
taxlaw-2798	24	66	was	be	AUX
taxlaw-2798	24	67	n’t	not	PART
taxlaw-2798	24	68	his	his	PRON
taxlaw-2798	24	69	goal	goal	NOUN
taxlaw-2798	24	70	.	.	PUNCT
taxlaw-2798	25	1	this	this	PRON
taxlaw-2798	25	2	is	be	AUX
taxlaw-2798	25	3	a	a	DET
taxlaw-2798	25	4	scholarly	scholarly	ADJ
taxlaw-2798	25	5	work	work	NOUN
taxlaw-2798	25	6	about	about	ADP
taxlaw-2798	25	7	policy	policy	NOUN
taxlaw-2798	25	8	issues	issue	NOUN
taxlaw-2798	25	9	associated	associate	VERB
taxlaw-2798	25	10	with	with	ADP
taxlaw-2798	25	11	timing	timing	NOUN
taxlaw-2798	25	12	questions	question	NOUN
taxlaw-2798	25	13	—	—	PUNCT
taxlaw-2798	25	14	a	a	DET
taxlaw-2798	25	15	great	great	ADJ
taxlaw-2798	25	16	thing	thing	NOUN
taxlaw-2798	25	17	to	to	PART
taxlaw-2798	25	18	have	have	AUX
taxlaw-2798	25	19	done	do	VERB
taxlaw-2798	25	20	,	,	PUNCT
taxlaw-2798	25	21	but	but	CCONJ
taxlaw-2798	25	22	not	not	PART
taxlaw-2798	25	23	everyone	everyone	PRON
taxlaw-2798	25	24	’s	’s	PART
taxlaw-2798	25	25	cup	cup	PROPN
taxlaw-2798	25	26	of	of	ADP
taxlaw-2798	25	27	tea	tea	NOUN
taxlaw-2798	25	28	.	.	PUNCT
taxlaw-2798	26	1	many	many	ADJ
taxlaw-2798	26	2	american	american	ADJ
taxlaw-2798	26	3	tax	tax	NOUN
taxlaw-2798	26	4	professionals	professional	NOUN
taxlaw-2798	26	5	might	might	AUX
taxlaw-2798	26	6	be	be	AUX
taxlaw-2798	26	7	skeptical	skeptical	ADJ
taxlaw-2798	26	8	about	about	ADP
taxlaw-2798	26	9	the	the	DET
taxlaw-2798	26	10	value	value	NOUN
taxlaw-2798	26	11	of	of	ADP
taxlaw-2798	26	12	such	such	DET
taxlaw-2798	26	13	a	a	DET
taxlaw-2798	26	14	work	work	NOUN
taxlaw-2798	26	15	.	.	PUNCT
taxlaw-2798	27	1	why	why	SCONJ
taxlaw-2798	27	2	should	should	AUX
taxlaw-2798	27	3	a	a	DET
taxlaw-2798	27	4	practitioner	practitioner	NOUN
taxlaw-2798	27	5	care	care	VERB
taxlaw-2798	27	6	what	what	PRON
taxlaw-2798	27	7	shekel	shekel	NOUN
taxlaw-2798	27	8	has	have	VERB
taxlaw-2798	27	9	to	to	PART
taxlaw-2798	27	10	say	say	VERB
taxlaw-2798	27	11	about	about	ADP
taxlaw-2798	27	12	timing	timing	NOUN
taxlaw-2798	27	13	issues	issue	NOUN
taxlaw-2798	27	14	in	in	ADP
taxlaw-2798	27	15	taxation	taxation	NOUN
taxlaw-2798	27	16	around	around	ADP
taxlaw-2798	27	17	the	the	DET
taxlaw-2798	27	18	globe	globe	NOUN
taxlaw-2798	27	19	?	?	PUNCT
taxlaw-2798	28	1	in	in	ADP
taxlaw-2798	28	2	particular	particular	ADJ
taxlaw-2798	28	3	,	,	PUNCT
taxlaw-2798	28	4	why	why	SCONJ
taxlaw-2798	28	5	should	should	AUX
taxlaw-2798	28	6	a	a	DET
taxlaw-2798	28	7	practitioner	practitioner	NOUN
taxlaw-2798	28	8	care	care	VERB
taxlaw-2798	28	9	about	about	ADP
taxlaw-2798	28	10	policy	policy	NOUN
taxlaw-2798	28	11	discussions	discussion	NOUN
taxlaw-2798	28	12	in	in	ADP
taxlaw-2798	28	13	other	other	ADJ
taxlaw-2798	28	14	jurisdictions	jurisdiction	NOUN
taxlaw-2798	28	15	?	?	PUNCT
taxlaw-2798	29	1	sure	sure	ADJ
taxlaw-2798	29	2	,	,	PUNCT
taxlaw-2798	29	3	in	in	ADP
taxlaw-2798	29	4	working	work	VERB
taxlaw-2798	29	5	on	on	ADP
taxlaw-2798	29	6	a	a	DET
taxlaw-2798	29	7	particular	particular	ADJ
taxlaw-2798	29	8	transaction	transaction	NOUN
taxlaw-2798	29	9	,	,	PUNCT
taxlaw-2798	29	10	she	she	PRON
taxlaw-2798	29	11	might	might	AUX
taxlaw-2798	29	12	need	need	VERB
taxlaw-2798	29	13	to	to	PART
taxlaw-2798	29	14	know	know	VERB
taxlaw-2798	29	15	the	the	DET
taxlaw-2798	29	16	rules	rule	NOUN
taxlaw-2798	29	17	in	in	ADP
taxlaw-2798	29	18	the	the	DET
taxlaw-2798	29	19	u.k	u.k	PROPN
taxlaw-2798	29	20	.	.	PROPN
taxlaw-2798	29	21	,	,	PUNCT
taxlaw-2798	29	22	but	but	CCONJ
taxlaw-2798	29	23	why	why	SCONJ
taxlaw-2798	29	24	should	should	AUX
taxlaw-2798	29	25	she	she	PRON
taxlaw-2798	29	26	want	want	VERB
taxlaw-2798	29	27	to	to	PART
taxlaw-2798	29	28	go	go	VERB
taxlaw-2798	29	29	beyond	beyond	ADP
taxlaw-2798	29	30	that	that	PRON
taxlaw-2798	29	31	?	?	PUNCT
taxlaw-2798	30	1	american	american	ADJ
taxlaw-2798	30	2	practitioners	practitioner	NOUN
taxlaw-2798	30	3	should	should	AUX
taxlaw-2798	30	4	care	care	VERB
taxlaw-2798	30	5	for	for	ADP
taxlaw-2798	30	6	several	several	ADJ
taxlaw-2798	30	7	reasons	reason	NOUN
taxlaw-2798	30	8	.	.	PUNCT
taxlaw-2798	31	1	for	for	ADP
taxlaw-2798	31	2	one	one	NUM
taxlaw-2798	31	3	thing	thing	NOUN
taxlaw-2798	31	4	,	,	PUNCT
taxlaw-2798	31	5	the	the	DET
taxlaw-2798	31	6	time	time	NOUN
taxlaw-2798	31	7	value	value	NOUN
taxlaw-2798	31	8	of	of	ADP
taxlaw-2798	31	9	money	money	NOUN
taxlaw-2798	31	10	knows	know	VERB
taxlaw-2798	31	11	no	no	DET
taxlaw-2798	31	12	national	national	ADJ
taxlaw-2798	31	13	boundaries	boundary	NOUN
taxlaw-2798	31	14	.	.	PUNCT
taxlaw-2798	32	1	second	second	ADJ
taxlaw-2798	32	2	,	,	PUNCT
taxlaw-2798	32	3	american	american	ADJ
taxlaw-2798	32	4	lawyers	lawyer	NOUN
taxlaw-2798	32	5	,	,	PUNCT
taxlaw-2798	32	6	who	who	PRON
taxlaw-2798	32	7	tend	tend	VERB
taxlaw-2798	32	8	to	to	PART
taxlaw-2798	32	9	be	be	AUX
taxlaw-2798	32	10	provincial	provincial	ADJ
taxlaw-2798	32	11	(	(	PUNCT
taxlaw-2798	32	12	you	you	PRON
taxlaw-2798	32	13	know	know	VERB
taxlaw-2798	32	14	who	who	PRON
taxlaw-2798	32	15	you	you	PRON
taxlaw-2798	32	16	are	be	AUX
taxlaw-2798	32	17	)	)	PUNCT
taxlaw-2798	32	18	,	,	PUNCT
taxlaw-2798	32	19	can	can	AUX
taxlaw-2798	32	20	learn	learn	VERB
taxlaw-2798	32	21	a	a	DET
taxlaw-2798	32	22	great	great	ADJ
taxlaw-2798	32	23	deal	deal	NOUN
taxlaw-2798	32	24	from	from	ADP
taxlaw-2798	32	25	the	the	DET
taxlaw-2798	32	26	practices	practice	NOUN
taxlaw-2798	32	27	of	of	ADP
taxlaw-2798	32	28	other	other	ADJ
taxlaw-2798	32	29	jurisdictions	jurisdiction	NOUN
taxlaw-2798	32	30	.	.	PUNCT
taxlaw-2798	33	1	as	as	SCONJ
taxlaw-2798	33	2	i	i	PRON
taxlaw-2798	33	3	noted	note	VERB
taxlaw-2798	33	4	,	,	PUNCT
taxlaw-2798	33	5	the	the	DET
taxlaw-2798	33	6	real	real	ADJ
taxlaw-2798	33	7	value	value	NOUN
taxlaw-2798	33	8	of	of	ADP
taxlaw-2798	33	9	shekel	shekel	NOUN
taxlaw-2798	33	10	’s	’s	PART
taxlaw-2798	33	11	book	book	NOUN
taxlaw-2798	33	12	is	be	AUX
taxlaw-2798	33	13	n’t	not	PART
taxlaw-2798	33	14	in	in	ADP
taxlaw-2798	33	15	planning	planning	NOUN
taxlaw-2798	33	16	transactions	transaction	NOUN
taxlaw-2798	33	17	that	that	PRON
taxlaw-2798	33	18	cross	cross	VERB
taxlaw-2798	33	19	national	national	ADJ
taxlaw-2798	33	20	boundaries	boundary	NOUN
taxlaw-2798	33	21	—	—	PUNCT
taxlaw-2798	33	22	we	we	PRON
taxlaw-2798	33	23	are	be	AUX
taxlaw-2798	33	24	often	often	ADV
taxlaw-2798	33	25	told	tell	VERB
taxlaw-2798	33	26	how	how	SCONJ
taxlaw-2798	33	27	that	that	PRON
taxlaw-2798	33	28	is	be	AUX
taxlaw-2798	33	29	increasingly	increasingly	ADV
taxlaw-2798	33	30	becoming	become	VERB
taxlaw-2798	33	31	the	the	DET
taxlaw-2798	33	32	norm5	norm5	NOUN
taxlaw-2798	33	33	—	—	PUNCT
taxlaw-2798	33	34	but	but	CCONJ
taxlaw-2798	33	35	it	it	PRON
taxlaw-2798	33	36	nevertheless	nevertheless	ADV
taxlaw-2798	33	37	behooves	behoove	VERB
taxlaw-2798	33	38	the	the	DET
taxlaw-2798	33	39	american	american	ADJ
taxlaw-2798	33	40	practitioner	practitioner	NOUN
taxlaw-2798	33	41	to	to	PART
taxlaw-2798	33	42	know	know	VERB
taxlaw-2798	33	43	as	as	ADV
taxlaw-2798	33	44	much	much	ADV
taxlaw-2798	33	45	as	as	SCONJ
taxlaw-2798	33	46	she	she	PRON
taxlaw-2798	33	47	can	can	AUX
taxlaw-2798	33	48	about	about	ADP
taxlaw-2798	33	49	transnational	transnational	ADJ
taxlaw-2798	33	50	taxation	taxation	NOUN
taxlaw-2798	33	51	.	.	PUNCT
taxlaw-2798	34	1	most	most	ADV
taxlaw-2798	34	2	important	important	ADJ
taxlaw-2798	34	3	is	be	AUX
taxlaw-2798	34	4	that	that	SCONJ
taxlaw-2798	34	5	international	international	ADJ
taxlaw-2798	34	6	sensibilities	sensibility	NOUN
taxlaw-2798	34	7	make	make	VERB
taxlaw-2798	34	8	it	it	PRON
taxlaw-2798	34	9	possible	possible	ADJ
taxlaw-2798	34	10	to	to	PART
taxlaw-2798	34	11	improve	improve	VERB
taxlaw-2798	34	12	american	american	ADJ
taxlaw-2798	34	13	law	law	NOUN
taxlaw-2798	34	14	.	.	PUNCT
taxlaw-2798	35	1	american	american	ADJ
taxlaw-2798	35	2	tax	tax	NOUN
taxlaw-2798	35	3	lawyers	lawyer	NOUN
taxlaw-2798	35	4	are	be	AUX
taxlaw-2798	35	5	engaged	engage	VERB
taxlaw-2798	35	6	in	in	ADP
taxlaw-2798	35	7	public	public	ADJ
taxlaw-2798	35	8	policy	policy	NOUN
taxlaw-2798	35	9	creation	creation	NOUN
taxlaw-2798	35	10	and	and	CCONJ
taxlaw-2798	35	11	criticism	criticism	NOUN
taxlaw-2798	35	12	to	to	ADP
taxlaw-2798	35	13	a	a	DET
taxlaw-2798	35	14	greater	great	ADJ
taxlaw-2798	35	15	extent	extent	NOUN
taxlaw-2798	35	16	than	than	SCONJ
taxlaw-2798	35	17	their	their	PRON
taxlaw-2798	35	18	colleagues	colleague	NOUN
taxlaw-2798	35	19	in	in	ADP
taxlaw-2798	35	20	most	most	ADJ
taxlaw-2798	35	21	other	other	ADJ
taxlaw-2798	35	22	actually	actually	ADV
taxlaw-2798	35	23	decrease	decrease	VERB
taxlaw-2798	35	24	compliance	compliance	NOUN
taxlaw-2798	35	25	.	.	PUNCT
taxlaw-2798	36	1	4	4	X
taxlaw-2798	36	2	.	.	X
taxlaw-2798	36	3	there	there	PRON
taxlaw-2798	36	4	are	be	VERB
taxlaw-2798	36	5	still	still	ADV
taxlaw-2798	36	6	some	some	DET
taxlaw-2798	36	7	associates	associate	NOUN
taxlaw-2798	36	8	left	leave	VERB
taxlaw-2798	36	9	,	,	PUNCT
taxlaw-2798	36	10	i	i	PRON
taxlaw-2798	36	11	believe	believe	VERB
taxlaw-2798	36	12	.	.	PUNCT
taxlaw-2798	37	1	5	5	X
taxlaw-2798	37	2	.	.	X
taxlaw-2798	37	3	this	this	DET
taxlaw-2798	37	4	point	point	NOUN
taxlaw-2798	37	5	might	might	AUX
taxlaw-2798	37	6	be	be	AUX
taxlaw-2798	37	7	overstated	overstate	VERB
taxlaw-2798	37	8	.	.	PUNCT
taxlaw-2798	38	1	despite	despite	SCONJ
taxlaw-2798	38	2	the	the	DET
taxlaw-2798	38	3	constant	constant	ADJ
taxlaw-2798	38	4	hyping	hyping	NOUN
taxlaw-2798	38	5	of	of	ADP
taxlaw-2798	38	6	globalization	globalization	NOUN
taxlaw-2798	38	7	,	,	PUNCT
taxlaw-2798	38	8	i	i	PRON
taxlaw-2798	38	9	’m	’m	AUX
taxlaw-2798	38	10	regularly	regularly	ADV
taxlaw-2798	38	11	struck	strike	VERB
taxlaw-2798	38	12	by	by	ADP
taxlaw-2798	38	13	how	how	SCONJ
taxlaw-2798	38	14	many	many	ADJ
taxlaw-2798	38	15	american	american	ADJ
taxlaw-2798	38	16	tax	tax	NOUN
taxlaw-2798	38	17	lawyers	lawyer	NOUN
taxlaw-2798	38	18	have	have	AUX
taxlaw-2798	38	19	practices	practice	NOUN
taxlaw-2798	38	20	that	that	PRON
taxlaw-2798	38	21	include	include	VERB
taxlaw-2798	38	22	very	very	ADV
taxlaw-2798	38	23	little	little	ADJ
taxlaw-2798	38	24	work	work	NOUN
taxlaw-2798	38	25	with	with	ADP
taxlaw-2798	38	26	transnational	transnational	ADJ
taxlaw-2798	38	27	implications	implication	NOUN
taxlaw-2798	38	28	.	.	PUNCT
taxlaw-2798	39	1	still	still	ADV
taxlaw-2798	39	2	,	,	PUNCT
taxlaw-2798	39	3	understanding	understand	VERB
taxlaw-2798	39	4	other	other	ADJ
taxlaw-2798	39	5	countries	country	NOUN
taxlaw-2798	39	6	’	'	PUNCT
taxlaw-2798	39	7	tax	tax	NOUN
taxlaw-2798	39	8	rules	rule	NOUN
taxlaw-2798	39	9	clearly	clearly	ADV
taxlaw-2798	39	10	helps	help	VERB
taxlaw-2798	39	11	many	many	ADJ
taxlaw-2798	39	12	american	american	ADJ
taxlaw-2798	39	13	lawyers	lawyer	NOUN
taxlaw-2798	39	14	.	.	PUNCT
taxlaw-2798	40	1	264	264	NUM
taxlaw-2798	40	2	columbia	columbia	PROPN
taxlaw-2798	40	3	jour	jour	PROPN
taxlaw-2798	40	4	�	�	PROPN
taxlaw-2798	40	5	al	al	PROPN
taxlaw-2798	40	6	of	of	ADP
taxlaw-2798	40	7	tax	tax	NOUN
taxlaw-2798	40	8	law	law	NOUN
taxlaw-2798	41	1	[	[	X
taxlaw-2798	41	2	vol	vol	NOUN
taxlaw-2798	41	3	.	.	PUNCT
taxlaw-2798	42	1	1:262	1:262	NUM
taxlaw-2798	42	2	legal	legal	ADJ
taxlaw-2798	42	3	disciplines	discipline	NOUN
taxlaw-2798	42	4	in	in	ADP
taxlaw-2798	42	5	the	the	DET
taxlaw-2798	42	6	u.s.—the	u.s.—the	PRON
taxlaw-2798	42	7	relative	relative	ADJ
taxlaw-2798	42	8	public	public	ADJ
taxlaw-2798	42	9	-	-	PUNCT
taxlaw-2798	42	10	spiritedness	spiritedness	NOUN
taxlaw-2798	42	11	(	(	PUNCT
taxlaw-2798	42	12	and	and	CCONJ
taxlaw-2798	42	13	maybe	maybe	ADV
taxlaw-2798	42	14	even	even	ADV
taxlaw-2798	42	15	heroism?6	heroism?6	ADJ
taxlaw-2798	42	16	)	)	PUNCT
taxlaw-2798	42	17	of	of	ADP
taxlaw-2798	42	18	the	the	DET
taxlaw-2798	42	19	american	american	ADJ
taxlaw-2798	42	20	tax	tax	NOUN
taxlaw-2798	42	21	bar	bar	NOUN
taxlaw-2798	42	22	has	have	AUX
taxlaw-2798	42	23	often	often	ADV
taxlaw-2798	42	24	been	be	AUX
taxlaw-2798	42	25	noted7	noted7	ADJ
taxlaw-2798	42	26	—	—	PUNCT
taxlaw-2798	42	27	and	and	CCONJ
taxlaw-2798	42	28	learning	learn	VERB
taxlaw-2798	42	29	derived	derive	VERB
taxlaw-2798	42	30	from	from	ADP
taxlaw-2798	42	31	the	the	DET
taxlaw-2798	42	32	experience	experience	NOUN
taxlaw-2798	42	33	of	of	ADP
taxlaw-2798	42	34	other	other	ADJ
taxlaw-2798	42	35	countries	country	NOUN
taxlaw-2798	42	36	can	can	AUX
taxlaw-2798	42	37	inform	inform	VERB
taxlaw-2798	42	38	policy	policy	NOUN
taxlaw-2798	42	39	discussions	discussion	NOUN
taxlaw-2798	42	40	in	in	ADP
taxlaw-2798	42	41	the	the	DET
taxlaw-2798	42	42	u.s	u.s	PROPN
taxlaw-2798	42	43	.	.	PROPN
taxlaw-2798	42	44	indeed	indeed	ADV
taxlaw-2798	42	45	,	,	PUNCT
taxlaw-2798	42	46	the	the	DET
taxlaw-2798	42	47	united	united	PROPN
taxlaw-2798	42	48	states	states	PROPN
taxlaw-2798	42	49	would	would	AUX
taxlaw-2798	42	50	be	be	AUX
taxlaw-2798	42	51	crazy	crazy	ADJ
taxlaw-2798	42	52	not	not	PART
taxlaw-2798	42	53	to	to	PART
taxlaw-2798	42	54	look	look	VERB
taxlaw-2798	42	55	at	at	ADP
taxlaw-2798	42	56	what	what	PRON
taxlaw-2798	42	57	other	other	ADJ
taxlaw-2798	42	58	countries	country	NOUN
taxlaw-2798	42	59	are	be	AUX
taxlaw-2798	42	60	doing	do	VERB
taxlaw-2798	42	61	with	with	ADP
taxlaw-2798	42	62	timing	timing	NOUN
taxlaw-2798	42	63	issues	issue	NOUN
taxlaw-2798	42	64	.	.	PUNCT
taxlaw-2798	43	1	very	very	ADV
taxlaw-2798	43	2	smart	smart	ADJ
taxlaw-2798	43	3	folks	folk	NOUN
taxlaw-2798	43	4	elsewhere	elsewhere	ADV
taxlaw-2798	43	5	are	be	AUX
taxlaw-2798	43	6	thinking	think	VERB
taxlaw-2798	43	7	about	about	ADP
taxlaw-2798	43	8	very	very	ADV
taxlaw-2798	43	9	difficult	difficult	ADJ
taxlaw-2798	43	10	topics	topic	NOUN
taxlaw-2798	43	11	that	that	PRON
taxlaw-2798	43	12	are	be	AUX
taxlaw-2798	43	13	conceptually	conceptually	ADV
taxlaw-2798	43	14	similar	similar	ADJ
taxlaw-2798	43	15	,	,	PUNCT
taxlaw-2798	43	16	and	and	CCONJ
taxlaw-2798	43	17	sometimes	sometimes	ADV
taxlaw-2798	43	18	identical	identical	ADJ
taxlaw-2798	43	19	,	,	PUNCT
taxlaw-2798	43	20	to	to	ADP
taxlaw-2798	43	21	their	their	PRON
taxlaw-2798	43	22	american	american	ADJ
taxlaw-2798	43	23	counterparts	counterpart	NOUN
taxlaw-2798	43	24	.	.	PUNCT
taxlaw-2798	44	1	even	even	ADV
taxlaw-2798	44	2	those	those	PRON
taxlaw-2798	44	3	who	who	PRON
taxlaw-2798	44	4	are	be	AUX
taxlaw-2798	44	5	skeptical	skeptical	ADJ
taxlaw-2798	44	6	about	about	ADP
taxlaw-2798	44	7	importing	import	VERB
taxlaw-2798	44	8	ideas	idea	NOUN
taxlaw-2798	44	9	from	from	ADP
taxlaw-2798	44	10	other	other	ADJ
taxlaw-2798	44	11	countries	country	NOUN
taxlaw-2798	44	12	to	to	PART
taxlaw-2798	44	13	interpret	interpret	VERB
taxlaw-2798	44	14	legal	legal	ADJ
taxlaw-2798	44	15	documents	document	NOUN
taxlaw-2798	44	16	like	like	ADP
taxlaw-2798	44	17	the	the	DET
taxlaw-2798	44	18	constitution	constitution	NOUN
taxlaw-2798	44	19	and	and	CCONJ
taxlaw-2798	44	20	the	the	DET
taxlaw-2798	44	21	internal	internal	PROPN
taxlaw-2798	44	22	revenue	revenue	NOUN
taxlaw-2798	44	23	code	code	NOUN
taxlaw-2798	44	24	should	should	AUX
taxlaw-2798	44	25	see	see	VERB
taxlaw-2798	44	26	nothing	nothing	PRON
taxlaw-2798	44	27	wrong	wrong	ADJ
taxlaw-2798	44	28	with	with	ADP
taxlaw-2798	44	29	congress	congress	PROPN
taxlaw-2798	44	30	’s	’s	AUX
taxlaw-2798	44	31	looking	look	VERB
taxlaw-2798	44	32	at	at	ADP
taxlaw-2798	44	33	the	the	DET
taxlaw-2798	44	34	way	way	NOUN
taxlaw-2798	44	35	other	other	ADJ
taxlaw-2798	44	36	countries	country	NOUN
taxlaw-2798	44	37	handle	handle	VERB
taxlaw-2798	44	38	specific	specific	ADJ
taxlaw-2798	44	39	tax	tax	NOUN
taxlaw-2798	44	40	issues	issue	NOUN
taxlaw-2798	44	41	.	.	PUNCT
taxlaw-2798	45	1	if	if	SCONJ
taxlaw-2798	45	2	congress	congress	PROPN
taxlaw-2798	45	3	enacts	enact	VERB
taxlaw-2798	45	4	into	into	ADP
taxlaw-2798	45	5	law	law	NOUN
taxlaw-2798	45	6	a	a	DET
taxlaw-2798	45	7	principle	principle	NOUN
taxlaw-2798	45	8	derived	derive	VERB
taxlaw-2798	45	9	from	from	ADP
taxlaw-2798	45	10	the	the	DET
taxlaw-2798	45	11	u.k	u.k	PROPN
taxlaw-2798	45	12	.	.	PROPN
taxlaw-2798	45	13	,	,	PUNCT
taxlaw-2798	45	14	the	the	DET
taxlaw-2798	45	15	most	most	ADV
taxlaw-2798	45	16	americentric	americentric	ADJ
taxlaw-2798	45	17	among	among	ADP
taxlaw-2798	45	18	us	we	PRON
taxlaw-2798	45	19	has	have	VERB
taxlaw-2798	45	20	to	to	PART
taxlaw-2798	45	21	treat	treat	VERB
taxlaw-2798	45	22	that	that	DET
taxlaw-2798	45	23	enactment	enactment	NOUN
taxlaw-2798	45	24	as	as	ADP
taxlaw-2798	45	25	the	the	DET
taxlaw-2798	45	26	law	law	NOUN
taxlaw-2798	45	27	.	.	PUNCT
taxlaw-2798	46	1	or	or	CCONJ
taxlaw-2798	46	2	if	if	SCONJ
taxlaw-2798	46	3	congress	congress	PROPN
taxlaw-2798	46	4	uses	use	VERB
taxlaw-2798	46	5	policy	policy	NOUN
taxlaw-2798	46	6	discussions	discussion	NOUN
taxlaw-2798	46	7	from	from	ADP
taxlaw-2798	46	8	israel	israel	PROPN
taxlaw-2798	46	9	to	to	PART
taxlaw-2798	46	10	inform	inform	VERB
taxlaw-2798	46	11	its	its	PRON
taxlaw-2798	46	12	own	own	ADJ
taxlaw-2798	46	13	understanding	understanding	NOUN
taxlaw-2798	46	14	of	of	ADP
taxlaw-2798	46	15	issues	issue	NOUN
taxlaw-2798	46	16	,	,	PUNCT
taxlaw-2798	46	17	even	even	ADV
taxlaw-2798	46	18	if	if	SCONJ
taxlaw-2798	46	19	it	it	PRON
taxlaw-2798	46	20	ultimately	ultimately	ADV
taxlaw-2798	46	21	rejects	reject	VERB
taxlaw-2798	46	22	the	the	DET
taxlaw-2798	46	23	learning	learning	NOUN
taxlaw-2798	46	24	from	from	ADP
taxlaw-2798	46	25	abroad	abroad	ADV
taxlaw-2798	46	26	,	,	PUNCT
taxlaw-2798	46	27	what	what	PRON
taxlaw-2798	46	28	is	be	AUX
taxlaw-2798	46	29	there	there	ADV
taxlaw-2798	46	30	to	to	PART
taxlaw-2798	46	31	complain	complain	VERB
taxlaw-2798	46	32	about	about	ADP
taxlaw-2798	46	33	?	?	PUNCT
taxlaw-2798	47	1	to	to	PART
taxlaw-2798	47	2	be	be	AUX
taxlaw-2798	47	3	sure	sure	ADJ
taxlaw-2798	47	4	,	,	PUNCT
taxlaw-2798	47	5	in	in	ADP
taxlaw-2798	47	6	looking	look	VERB
taxlaw-2798	47	7	to	to	ADP
taxlaw-2798	47	8	the	the	DET
taxlaw-2798	47	9	laws	law	NOUN
taxlaw-2798	47	10	of	of	ADP
taxlaw-2798	47	11	other	other	ADJ
taxlaw-2798	47	12	nations	nation	NOUN
taxlaw-2798	47	13	,	,	PUNCT
taxlaw-2798	47	14	we	we	PRON
taxlaw-2798	47	15	need	need	VERB
taxlaw-2798	47	16	to	to	PART
taxlaw-2798	47	17	be	be	AUX
taxlaw-2798	47	18	sensitive	sensitive	ADJ
taxlaw-2798	47	19	to	to	ADP
taxlaw-2798	47	20	political	political	ADJ
taxlaw-2798	47	21	differences	difference	NOUN
taxlaw-2798	47	22	that	that	PRON
taxlaw-2798	47	23	might	might	AUX
taxlaw-2798	47	24	make	make	VERB
taxlaw-2798	47	25	importation	importation	NOUN
taxlaw-2798	47	26	of	of	ADP
taxlaw-2798	47	27	certain	certain	ADJ
taxlaw-2798	47	28	doctrines	doctrine	NOUN
taxlaw-2798	47	29	unworkable	unworkable	ADJ
taxlaw-2798	47	30	.	.	PUNCT
taxlaw-2798	48	1	for	for	ADP
taxlaw-2798	48	2	example	example	NOUN
taxlaw-2798	48	3	,	,	PUNCT
taxlaw-2798	48	4	u.k	u.k	PROPN
taxlaw-2798	48	5	.	.	PROPN
taxlaw-2798	48	6	tax	tax	NOUN
taxlaw-2798	48	7	law	law	NOUN
taxlaw-2798	48	8	is	be	AUX
taxlaw-2798	48	9	much	much	ADV
taxlaw-2798	48	10	more	more	ADV
taxlaw-2798	48	11	formalistic	formalistic	ADJ
taxlaw-2798	48	12	than	than	ADP
taxlaw-2798	48	13	its	its	PRON
taxlaw-2798	48	14	u.s	u.s	PROPN
taxlaw-2798	48	15	.	.	PROPN
taxlaw-2798	48	16	counterpart	counterpart	NOUN
taxlaw-2798	48	17	—	—	PUNCT
taxlaw-2798	48	18	styles	style	NOUN
taxlaw-2798	48	19	of	of	ADP
taxlaw-2798	48	20	dress	dress	NOUN
taxlaw-2798	48	21	similarly	similarly	ADV
taxlaw-2798	48	22	differ	differ	VERB
taxlaw-2798	48	23	—	—	PUNCT
taxlaw-2798	48	24	and	and	CCONJ
taxlaw-2798	48	25	american	american	ADJ
taxlaw-2798	48	26	lawyers	lawyer	NOUN
taxlaw-2798	48	27	brandishing	brandish	VERB
taxlaw-2798	48	28	their	their	PRON
taxlaw-2798	48	29	substance	substance	NOUN
taxlaw-2798	48	30	-	-	PUNCT
taxlaw-2798	48	31	over	over	ADP
taxlaw-2798	48	32	-	-	PUNCT
taxlaw-2798	48	33	form	form	NOUN
taxlaw-2798	48	34	knowledge	knowledge	NOUN
taxlaw-2798	48	35	are	be	AUX
taxlaw-2798	48	36	inclined	incline	VERB
taxlaw-2798	48	37	to	to	PART
taxlaw-2798	48	38	look	look	VERB
taxlaw-2798	48	39	down	down	ADP
taxlaw-2798	48	40	on	on	ADP
taxlaw-2798	48	41	formalism	formalism	NOUN
taxlaw-2798	48	42	.	.	PUNCT
taxlaw-2798	49	1	(	(	PUNCT
taxlaw-2798	49	2	how	how	SCONJ
taxlaw-2798	49	3	,	,	PUNCT
taxlaw-2798	49	4	i	i	PRON
taxlaw-2798	49	5	’ve	’ve	AUX
taxlaw-2798	49	6	often	often	ADV
taxlaw-2798	49	7	heard	hear	VERB
taxlaw-2798	49	8	it	it	PRON
taxlaw-2798	49	9	said	say	VERB
taxlaw-2798	49	10	,	,	PUNCT
taxlaw-2798	49	11	can	can	AUX
taxlaw-2798	49	12	a	a	DET
taxlaw-2798	49	13	reasonable	reasonable	ADJ
taxlaw-2798	49	14	person	person	NOUN
taxlaw-2798	49	15	not	not	PART
taxlaw-2798	49	16	give	give	VERB
taxlaw-2798	49	17	primacy	primacy	NOUN
taxlaw-2798	49	18	to	to	ADP
taxlaw-2798	49	19	the	the	DET
taxlaw-2798	49	20	substance	substance	NOUN
taxlaw-2798	49	21	of	of	ADP
taxlaw-2798	49	22	a	a	DET
taxlaw-2798	49	23	transaction?8	transaction?8	NOUN
taxlaw-2798	49	24	)	)	PUNCT
taxlaw-2798	49	25	but	but	CCONJ
taxlaw-2798	49	26	formalism	formalism	NOUN
taxlaw-2798	49	27	,	,	PUNCT
taxlaw-2798	49	28	as	as	SCONJ
taxlaw-2798	49	29	british	british	PROPN
taxlaw-2798	49	30	academic	academic	PROPN
taxlaw-2798	49	31	john	john	PROPN
taxlaw-2798	49	32	tiley	tiley	PROPN
taxlaw-2798	49	33	has	have	AUX
taxlaw-2798	49	34	taught	teach	VERB
taxlaw-2798	49	35	us	we	PRON
taxlaw-2798	49	36	in	in	ADP
taxlaw-2798	49	37	his	his	PRON
taxlaw-2798	49	38	critical	critical	ADJ
taxlaw-2798	49	39	review	review	NOUN
taxlaw-2798	49	40	of	of	ADP
taxlaw-2798	49	41	u.s	u.s	PROPN
taxlaw-2798	49	42	.	.	PROPN
taxlaw-2798	49	43	substance	substance	NOUN
taxlaw-2798	49	44	-	-	PUNCT
taxlaw-2798	49	45	over	over	ADP
taxlaw-2798	49	46	-	-	PUNCT
taxlaw-2798	49	47	form	form	NOUN
taxlaw-2798	49	48	doctrine	doctrine	NOUN
taxlaw-2798	49	49	,	,	PUNCT
taxlaw-2798	49	50	actually	actually	ADV
taxlaw-2798	49	51	has	have	VERB
taxlaw-2798	49	52	a	a	DET
taxlaw-2798	49	53	lot	lot	NOUN
taxlaw-2798	49	54	to	to	PART
taxlaw-2798	49	55	be	be	AUX
taxlaw-2798	49	56	said	say	VERB
taxlaw-2798	49	57	for	for	ADP
taxlaw-2798	49	58	it.9	it.9	PROPN
taxlaw-2798	49	59	and	and	CCONJ
taxlaw-2798	49	60	,	,	PUNCT
taxlaw-2798	49	61	6	6	X
taxlaw-2798	49	62	.	.	X
taxlaw-2798	50	1	see	see	VERB
taxlaw-2798	50	2	erik	erik	PROPN
taxlaw-2798	50	3	m.	m.	PROPN
taxlaw-2798	50	4	jensen	jensen	PROPN
taxlaw-2798	50	5	,	,	PUNCT
taxlaw-2798	50	6	aside	aside	ADV
taxlaw-2798	50	7	,	,	PUNCT
taxlaw-2798	50	8	the	the	DET
taxlaw-2798	50	9	heroic	heroic	ADJ
taxlaw-2798	50	10	�	�	PROPN
taxlaw-2798	50	11	ature	ature	NOUN
taxlaw-2798	50	12	of	of	ADP
taxlaw-2798	50	13	tax	tax	NOUN
taxlaw-2798	50	14	lawyers	lawyer	NOUN
taxlaw-2798	50	15	,	,	PUNCT
taxlaw-2798	50	16	140	140	NUM
taxlaw-2798	50	17	u.	u.	PROPN
taxlaw-2798	50	18	pa	pa	PROPN
taxlaw-2798	50	19	.	.	PUNCT
taxlaw-2798	50	20	l.	l.	PROPN
taxlaw-2798	50	21	rev	rev	PROPN
taxlaw-2798	50	22	.	.	PROPN
taxlaw-2798	50	23	367	367	NUM
taxlaw-2798	50	24	(	(	PUNCT
taxlaw-2798	50	25	1991	1991	NUM
taxlaw-2798	50	26	)	)	PUNCT
taxlaw-2798	50	27	(	(	PUNCT
taxlaw-2798	50	28	discussing	discuss	VERB
taxlaw-2798	50	29	john	john	PROPN
taxlaw-2798	50	30	grisham	grisham	PROPN
taxlaw-2798	50	31	,	,	PUNCT
taxlaw-2798	50	32	the	the	DET
taxlaw-2798	50	33	firm	firm	NOUN
taxlaw-2798	50	34	)	)	PUNCT
taxlaw-2798	50	35	,	,	PUNCT
taxlaw-2798	50	36	reprinted	reprint	VERB
taxlaw-2798	50	37	in	in	ADP
taxlaw-2798	50	38	54	54	NUM
taxlaw-2798	50	39	tax	tax	NOUN
taxlaw-2798	50	40	notes	note	NOUN
taxlaw-2798	50	41	1557	1557	NUM
taxlaw-2798	50	42	(	(	PUNCT
taxlaw-2798	50	43	1992	1992	NUM
taxlaw-2798	50	44	)	)	PUNCT
taxlaw-2798	50	45	.	.	PUNCT
taxlaw-2798	51	1	i	i	PRON
taxlaw-2798	51	2	have	have	VERB
taxlaw-2798	51	3	it	it	PRON
taxlaw-2798	51	4	on	on	ADP
taxlaw-2798	51	5	good	good	ADJ
taxlaw-2798	51	6	authority	authority	NOUN
taxlaw-2798	51	7	,	,	PUNCT
taxlaw-2798	51	8	however	however	ADV
taxlaw-2798	51	9	,	,	PUNCT
taxlaw-2798	51	10	that	that	SCONJ
taxlaw-2798	51	11	the	the	DET
taxlaw-2798	51	12	title	title	NOUN
taxlaw-2798	51	13	of	of	ADP
taxlaw-2798	51	14	this	this	DET
taxlaw-2798	51	15	piece	piece	NOUN
taxlaw-2798	51	16	might	might	AUX
taxlaw-2798	51	17	not	not	PART
taxlaw-2798	51	18	have	have	AUX
taxlaw-2798	51	19	been	be	AUX
taxlaw-2798	51	20	intended	intend	VERB
taxlaw-2798	51	21	to	to	PART
taxlaw-2798	51	22	be	be	AUX
taxlaw-2798	51	23	taken	take	VERB
taxlaw-2798	51	24	literally	literally	ADV
taxlaw-2798	51	25	.	.	PUNCT
taxlaw-2798	52	1	7	7	X
taxlaw-2798	52	2	.	.	X
taxlaw-2798	52	3	see	see	VERB
taxlaw-2798	52	4	,	,	PUNCT
taxlaw-2798	52	5	e.g.	e.g.	ADV
taxlaw-2798	52	6	,	,	PUNCT
taxlaw-2798	52	7	robert	robert	PROPN
taxlaw-2798	52	8	w.	w.	PROPN
taxlaw-2798	52	9	gordon	gordon	PROPN
taxlaw-2798	52	10	,	,	PUNCT
taxlaw-2798	52	11	the	the	DET
taxlaw-2798	52	12	independence	independence	NOUN
taxlaw-2798	52	13	of	of	ADP
taxlaw-2798	52	14	lawyers	lawyer	NOUN
taxlaw-2798	52	15	,	,	PUNCT
taxlaw-2798	52	16	68	68	NUM
taxlaw-2798	52	17	b.u	b.u	PROPN
taxlaw-2798	52	18	.	.	PROPN
taxlaw-2798	52	19	l.	l.	PROPN
taxlaw-2798	52	20	rev	rev	PROPN
taxlaw-2798	52	21	.	.	PROPN
taxlaw-2798	52	22	1	1	NUM
taxlaw-2798	52	23	,	,	PUNCT
taxlaw-2798	52	24	48	48	NUM
taxlaw-2798	52	25	,	,	PUNCT
taxlaw-2798	52	26	58–59	58–59	NUM
taxlaw-2798	52	27	(	(	PUNCT
taxlaw-2798	52	28	1988	1988	NUM
taxlaw-2798	52	29	)	)	PUNCT
taxlaw-2798	52	30	(	(	PUNCT
taxlaw-2798	52	31	noting	note	VERB
taxlaw-2798	52	32	role	role	NOUN
taxlaw-2798	52	33	of	of	ADP
taxlaw-2798	52	34	tax	tax	NOUN
taxlaw-2798	52	35	bar	bar	NOUN
taxlaw-2798	52	36	in	in	ADP
taxlaw-2798	52	37	fighting	fight	VERB
taxlaw-2798	52	38	to	to	PART
taxlaw-2798	52	39	create	create	VERB
taxlaw-2798	52	40	a	a	DET
taxlaw-2798	52	41	clean	clean	ADJ
taxlaw-2798	52	42	internal	internal	ADJ
taxlaw-2798	52	43	revenue	revenue	NOUN
taxlaw-2798	52	44	code	code	PROPN
taxlaw-2798	52	45	)	)	PUNCT
taxlaw-2798	52	46	;	;	PUNCT
taxlaw-2798	52	47	robert	robert	PROPN
taxlaw-2798	52	48	w.	w.	PROPN
taxlaw-2798	52	49	gordon	gordon	PROPN
taxlaw-2798	52	50	,	,	PUNCT
taxlaw-2798	52	51	corporate	corporate	ADJ
taxlaw-2798	52	52	law	law	NOUN
taxlaw-2798	52	53	practice	practice	NOUN
taxlaw-2798	52	54	as	as	ADP
taxlaw-2798	52	55	a	a	DET
taxlaw-2798	52	56	public	public	ADJ
taxlaw-2798	52	57	calling	calling	NOUN
taxlaw-2798	52	58	,	,	PUNCT
taxlaw-2798	52	59	49	49	NUM
taxlaw-2798	52	60	md	md	PROPN
taxlaw-2798	52	61	.	.	PUNCT
taxlaw-2798	53	1	l.	l.	PROPN
taxlaw-2798	53	2	rev	rev	PROPN
taxlaw-2798	53	3	.	.	PROPN
taxlaw-2798	53	4	258	258	NUM
taxlaw-2798	53	5	,	,	PUNCT
taxlaw-2798	53	6	274	274	NUM
taxlaw-2798	53	7	(	(	PUNCT
taxlaw-2798	53	8	1990	1990	NUM
taxlaw-2798	53	9	)	)	PUNCT
taxlaw-2798	53	10	(	(	PUNCT
taxlaw-2798	53	11	noting	note	VERB
taxlaw-2798	53	12	that	that	SCONJ
taxlaw-2798	53	13	the	the	DET
taxlaw-2798	53	14	“	"	PUNCT
taxlaw-2798	53	15	tax	tax	NOUN
taxlaw-2798	53	16	bar	bar	NOUN
taxlaw-2798	53	17	.	.	PUNCT
taxlaw-2798	53	18	.	.	PUNCT
taxlaw-2798	53	19	.	.	PUNCT
taxlaw-2798	54	1	often	often	ADV
taxlaw-2798	54	2	has	have	AUX
taxlaw-2798	54	3	pushed	push	VERB
taxlaw-2798	54	4	for	for	ADP
taxlaw-2798	54	5	reforms	reform	NOUN
taxlaw-2798	54	6	of	of	ADP
taxlaw-2798	54	7	the	the	DET
taxlaw-2798	54	8	tax	tax	NOUN
taxlaw-2798	54	9	code	code	NOUN
taxlaw-2798	54	10	against	against	ADP
taxlaw-2798	54	11	the	the	DET
taxlaw-2798	54	12	interests	interest	NOUN
taxlaw-2798	54	13	of	of	ADP
taxlaw-2798	54	14	many	many	ADJ
taxlaw-2798	54	15	of	of	ADP
taxlaw-2798	54	16	its	its	PRON
taxlaw-2798	54	17	corporate	corporate	ADJ
taxlaw-2798	54	18	clients	client	NOUN
taxlaw-2798	54	19	”	"	PUNCT
taxlaw-2798	54	20	)	)	PUNCT
taxlaw-2798	54	21	.	.	PUNCT
taxlaw-2798	55	1	but	but	CCONJ
taxlaw-2798	55	2	see	see	VERB
taxlaw-2798	55	3	david	david	PROPN
taxlaw-2798	55	4	m.	m.	PROPN
taxlaw-2798	55	5	schizer	schizer	PROPN
taxlaw-2798	55	6	,	,	PUNCT
taxlaw-2798	55	7	enlisting	enlist	VERB
taxlaw-2798	55	8	the	the	DET
taxlaw-2798	55	9	tax	tax	NOUN
taxlaw-2798	55	10	bar	bar	NOUN
taxlaw-2798	55	11	,	,	PUNCT
taxlaw-2798	55	12	59	59	NUM
taxlaw-2798	55	13	tax	tax	NOUN
taxlaw-2798	55	14	l.	l.	PROPN
taxlaw-2798	55	15	rev	rev	PROPN
taxlaw-2798	55	16	.	.	PROPN
taxlaw-2798	55	17	331	331	NUM
taxlaw-2798	55	18	,	,	PUNCT
taxlaw-2798	55	19	369–70	369–70	PROPN
taxlaw-2798	55	20	(	(	PUNCT
taxlaw-2798	55	21	2006	2006	NUM
taxlaw-2798	55	22	)	)	PUNCT
taxlaw-2798	55	23	(	(	PUNCT
taxlaw-2798	55	24	arguing	argue	VERB
taxlaw-2798	55	25	that	that	SCONJ
taxlaw-2798	55	26	tax	tax	NOUN
taxlaw-2798	55	27	advisors	advisor	NOUN
taxlaw-2798	55	28	have	have	VERB
taxlaw-2798	55	29	an	an	DET
taxlaw-2798	55	30	incentive	incentive	NOUN
taxlaw-2798	55	31	to	to	PART
taxlaw-2798	55	32	do	do	AUX
taxlaw-2798	55	33	no	no	PRON
taxlaw-2798	55	34	more	more	ADJ
taxlaw-2798	55	35	than	than	ADP
taxlaw-2798	55	36	the	the	DET
taxlaw-2798	55	37	minimum	minimum	NOUN
taxlaw-2798	55	38	to	to	PART
taxlaw-2798	55	39	avoid	avoid	VERB
taxlaw-2798	55	40	penalties	penalty	NOUN
taxlaw-2798	55	41	,	,	PUNCT
taxlaw-2798	55	42	and	and	CCONJ
taxlaw-2798	55	43	,	,	PUNCT
taxlaw-2798	55	44	indeed	indeed	ADV
taxlaw-2798	55	45	,	,	PUNCT
taxlaw-2798	55	46	“	"	PUNCT
taxlaw-2798	55	47	the	the	DET
taxlaw-2798	55	48	tax	tax	NOUN
taxlaw-2798	55	49	bar	bar	NOUN
taxlaw-2798	55	50	is	be	AUX
taxlaw-2798	55	51	highly	highly	ADV
taxlaw-2798	55	52	motivated	motivated	ADJ
taxlaw-2798	55	53	to	to	PART
taxlaw-2798	55	54	undermine	undermine	VERB
taxlaw-2798	55	55	the	the	DET
taxlaw-2798	55	56	effectiveness	effectiveness	NOUN
taxlaw-2798	55	57	of	of	ADP
taxlaw-2798	55	58	[	[	PUNCT
taxlaw-2798	55	59	the	the	DET
taxlaw-2798	55	60	disclosure	disclosure	NOUN
taxlaw-2798	55	61	]	]	PUNCT
taxlaw-2798	55	62	effort	effort	NOUN
taxlaw-2798	55	63	”	"	PUNCT
taxlaw-2798	55	64	through	through	ADV
taxlaw-2798	55	65	,	,	PUNCT
taxlaw-2798	55	66	for	for	ADP
taxlaw-2798	55	67	example	example	NOUN
taxlaw-2798	55	68	,	,	PUNCT
taxlaw-2798	55	69	interpreting	interpret	VERB
taxlaw-2798	55	70	“	"	PUNCT
taxlaw-2798	55	71	reportable	reportable	ADJ
taxlaw-2798	55	72	transaction	transaction	NOUN
taxlaw-2798	55	73	”	"	PUNCT
taxlaw-2798	55	74	hypertechnically	hypertechnically	ADV
taxlaw-2798	55	75	and	and	CCONJ
taxlaw-2798	55	76	burying	bury	VERB
taxlaw-2798	55	77	the	the	DET
taxlaw-2798	55	78	government	government	NOUN
taxlaw-2798	55	79	in	in	ADP
taxlaw-2798	55	80	paper	paper	NOUN
taxlaw-2798	55	81	)	)	PUNCT
taxlaw-2798	55	82	.	.	PUNCT
taxlaw-2798	56	1	8	8	X
taxlaw-2798	56	2	.	.	PUNCT
taxlaw-2798	57	1	the	the	DET
taxlaw-2798	57	2	controlling	control	VERB
taxlaw-2798	57	3	doctrine	doctrine	NOUN
taxlaw-2798	57	4	in	in	ADP
taxlaw-2798	57	5	u.s	u.s	PROPN
taxlaw-2798	57	6	.	.	PROPN
taxlaw-2798	57	7	tax	tax	NOUN
taxlaw-2798	57	8	law	law	NOUN
taxlaw-2798	57	9	,	,	PUNCT
taxlaw-2798	57	10	however	however	ADV
taxlaw-2798	57	11	,	,	PUNCT
taxlaw-2798	57	12	is	be	AUX
taxlaw-2798	57	13	not	not	PART
taxlaw-2798	57	14	that	that	SCONJ
taxlaw-2798	57	15	substance	substance	NOUN
taxlaw-2798	57	16	always	always	ADV
taxlaw-2798	57	17	controls	control	VERB
taxlaw-2798	57	18	over	over	ADP
taxlaw-2798	57	19	form	form	NOUN
taxlaw-2798	57	20	.	.	PUNCT
taxlaw-2798	58	1	it	it	PRON
taxlaw-2798	58	2	is	be	AUX
taxlaw-2798	58	3	that	that	SCONJ
taxlaw-2798	58	4	substance	substance	NOUN
taxlaw-2798	58	5	controls	control	NOUN
taxlaw-2798	58	6	unless	unless	SCONJ
taxlaw-2798	58	7	form	form	NOUN
taxlaw-2798	58	8	does	do	VERB
taxlaw-2798	58	9	.	.	PUNCT
taxlaw-2798	59	1	see	see	VERB
taxlaw-2798	59	2	boris	boris	PROPN
taxlaw-2798	59	3	i.	i.	PROPN
taxlaw-2798	59	4	bittker	bittker	PROPN
taxlaw-2798	59	5	&	&	CCONJ
taxlaw-2798	59	6	lawrence	lawrence	PROPN
taxlaw-2798	59	7	lokken	lokken	PROPN
taxlaw-2798	59	8	,	,	PUNCT
taxlaw-2798	59	9	federal	federal	ADJ
taxlaw-2798	59	10	taxation	taxation	NOUN
taxlaw-2798	59	11	of	of	ADP
taxlaw-2798	59	12	income	income	NOUN
taxlaw-2798	59	13	,	,	PUNCT
taxlaw-2798	59	14	estates	estate	NOUN
taxlaw-2798	59	15	and	and	CCONJ
taxlaw-2798	59	16	gifts	gift	NOUN
taxlaw-2798	59	17	¶	¶	PROPN
taxlaw-2798	59	18	4.3.3	4.3.3	NUM
taxlaw-2798	59	19	(	(	PUNCT
taxlaw-2798	59	20	3d	3d	NUM
taxlaw-2798	59	21	ed	ed	NOUN
taxlaw-2798	59	22	.	.	PROPN
taxlaw-2798	59	23	1999	1999	NUM
taxlaw-2798	59	24	)	)	PUNCT
taxlaw-2798	59	25	.	.	PUNCT
taxlaw-2798	60	1	9	9	X
taxlaw-2798	60	2	.	.	X
taxlaw-2798	60	3	see	see	VERB
taxlaw-2798	60	4	john	john	PROPN
taxlaw-2798	60	5	tiley	tiley	PROPN
taxlaw-2798	60	6	,	,	PUNCT
taxlaw-2798	60	7	judicial	judicial	ADJ
taxlaw-2798	60	8	anti	anti	ADJ
taxlaw-2798	60	9	-	-	ADJ
taxlaw-2798	60	10	avoidance	avoidance	ADJ
taxlaw-2798	60	11	doctrines	doctrine	NOUN
taxlaw-2798	60	12	:	:	PUNCT
taxlaw-2798	60	13	the	the	DET
taxlaw-2798	60	14	us	us	PROPN
taxlaw-2798	60	15	alternatives	alternative	NOUN
taxlaw-2798	60	16	,	,	PUNCT
taxlaw-2798	60	17	1987	1987	NUM
taxlaw-2798	60	18	brit	brit	NOUN
taxlaw-2798	60	19	.	.	PUNCT
taxlaw-2798	61	1	tax	tax	NOUN
taxlaw-2798	61	2	rev	rev	PROPN
taxlaw-2798	61	3	.	.	PROPN
taxlaw-2798	61	4	180	180	NUM
taxlaw-2798	61	5	;	;	PUNCT
taxlaw-2798	61	6	john	john	PROPN
taxlaw-2798	61	7	tiley	tiley	PROPN
taxlaw-2798	61	8	,	,	PUNCT
taxlaw-2798	61	9	judicial	judicial	ADJ
taxlaw-2798	61	10	anti	anti	ADJ
taxlaw-2798	61	11	-	-	ADJ
taxlaw-2798	61	12	avoidance	avoidance	ADJ
taxlaw-2798	61	13	doctrines	doctrine	NOUN
taxlaw-2798	61	14	:	:	PUNCT
taxlaw-2798	61	15	some	some	DET
taxlaw-2798	61	16	problem	problem	NOUN
taxlaw-2798	61	17	areas	area	NOUN
taxlaw-2798	61	18	,	,	PUNCT
taxlaw-2798	61	19	1988	1988	NUM
taxlaw-2798	61	20	brit	brit	NOUN
taxlaw-2798	61	21	.	.	PUNCT
taxlaw-2798	62	1	tax	tax	NOUN
taxlaw-2798	62	2	rev	rev	PROPN
taxlaw-2798	62	3	.	.	PROPN
taxlaw-2798	62	4	63	63	NUM
taxlaw-2798	62	5	;	;	PUNCT
taxlaw-2798	62	6	john	john	PROPN
taxlaw-2798	62	7	tiley	tiley	PROPN
taxlaw-2798	62	8	,	,	PUNCT
taxlaw-2798	62	9	judicial	judicial	ADJ
taxlaw-2798	62	10	anti	anti	ADJ
taxlaw-2798	62	11	-	-	ADJ
taxlaw-2798	62	12	avoidance	avoidance	ADJ
taxlaw-2798	62	13	doctrines	doctrine	NOUN
taxlaw-2798	62	14	:	:	PUNCT
taxlaw-2798	62	15	corporations	corporation	NOUN
taxlaw-2798	62	16	and	and	CCONJ
taxlaw-2798	62	17	2010	2010	NUM
taxlaw-2798	62	18	]	]	X
taxlaw-2798	62	19	timi	timi	PROPN
taxlaw-2798	62	20	�	�	PROPN
taxlaw-2798	62	21	g	g	PROPN
taxlaw-2798	62	22	of	of	ADP
taxlaw-2798	62	23	i	i	PRON
taxlaw-2798	62	24	�	�	PROPN
taxlaw-2798	62	25	come	come	VERB
taxlaw-2798	62	26	recog	recog	VERB
taxlaw-2798	62	27	�	�	PROPN
taxlaw-2798	62	28	itio	itio	NOUN
taxlaw-2798	62	29	�	�	PROPN
taxlaw-2798	62	30	265	265	NUM
taxlaw-2798	62	31	even	even	ADV
taxlaw-2798	62	32	if	if	SCONJ
taxlaw-2798	62	33	we	we	PRON
taxlaw-2798	62	34	ultimately	ultimately	ADV
taxlaw-2798	62	35	come	come	VERB
taxlaw-2798	62	36	out	out	ADP
taxlaw-2798	62	37	on	on	ADP
taxlaw-2798	62	38	the	the	DET
taxlaw-2798	62	39	side	side	NOUN
taxlaw-2798	62	40	of	of	ADP
taxlaw-2798	62	41	a	a	DET
taxlaw-2798	62	42	relatively	relatively	ADV
taxlaw-2798	62	43	substance	substance	NOUN
taxlaw-2798	62	44	-	-	PUNCT
taxlaw-2798	62	45	driven	drive	VERB
taxlaw-2798	62	46	system	system	NOUN
taxlaw-2798	62	47	,	,	PUNCT
taxlaw-2798	62	48	we	we	PRON
taxlaw-2798	62	49	should	should	AUX
taxlaw-2798	62	50	know	know	VERB
taxlaw-2798	62	51	the	the	DET
taxlaw-2798	62	52	benefits	benefit	NOUN
taxlaw-2798	62	53	of	of	ADP
taxlaw-2798	62	54	a	a	DET
taxlaw-2798	62	55	more	more	ADV
taxlaw-2798	62	56	formalistic	formalistic	ADJ
taxlaw-2798	62	57	one.10	one.10	AUX
taxlaw-2798	62	58	timing	timing	NOUN
taxlaw-2798	62	59	issues	issue	NOUN
taxlaw-2798	62	60	,	,	PUNCT
taxlaw-2798	62	61	the	the	DET
taxlaw-2798	62	62	subject	subject	NOUN
taxlaw-2798	62	63	of	of	ADP
taxlaw-2798	62	64	shekel	shekel	PROPN
taxlaw-2798	62	65	’s	’s	PART
taxlaw-2798	62	66	book	book	NOUN
taxlaw-2798	62	67	,	,	PUNCT
taxlaw-2798	62	68	might	might	AUX
taxlaw-2798	62	69	initially	initially	ADV
taxlaw-2798	62	70	seem	seem	VERB
taxlaw-2798	62	71	to	to	PART
taxlaw-2798	62	72	have	have	VERB
taxlaw-2798	62	73	little	little	ADJ
taxlaw-2798	62	74	potential	potential	NOUN
taxlaw-2798	62	75	for	for	ADP
taxlaw-2798	62	76	chauvinistic	chauvinistic	ADJ
taxlaw-2798	62	77	exhibitions	exhibition	NOUN
taxlaw-2798	62	78	,	,	PUNCT
taxlaw-2798	62	79	but	but	CCONJ
taxlaw-2798	62	80	they	they	PRON
taxlaw-2798	62	81	can	can	AUX
taxlaw-2798	62	82	creep	creep	VERB
taxlaw-2798	62	83	in	in	ADP
taxlaw-2798	62	84	.	.	PUNCT
taxlaw-2798	63	1	although	although	SCONJ
taxlaw-2798	63	2	he	he	PRON
taxlaw-2798	63	3	understands	understand	VERB
taxlaw-2798	63	4	quite	quite	ADV
taxlaw-2798	63	5	well	well	ADV
taxlaw-2798	63	6	that	that	SCONJ
taxlaw-2798	63	7	financial	financial	ADJ
taxlaw-2798	63	8	accounting	accounting	NOUN
taxlaw-2798	63	9	and	and	CCONJ
taxlaw-2798	63	10	tax	tax	NOUN
taxlaw-2798	63	11	accounting	accounting	NOUN
taxlaw-2798	63	12	serve	serve	VERB
taxlaw-2798	63	13	different	different	ADJ
taxlaw-2798	63	14	purposes,11	purposes,11	NOUN
taxlaw-2798	63	15	one	one	NUM
taxlaw-2798	63	16	of	of	ADP
taxlaw-2798	63	17	shekel	shekel	NOUN
taxlaw-2798	63	18	’s	’s	PART
taxlaw-2798	63	19	ultimate	ultimate	ADJ
taxlaw-2798	63	20	arguments	argument	NOUN
taxlaw-2798	63	21	is	be	AUX
taxlaw-2798	63	22	that	that	SCONJ
taxlaw-2798	63	23	tax	tax	NOUN
taxlaw-2798	63	24	systems	system	NOUN
taxlaw-2798	63	25	should	should	AUX
taxlaw-2798	63	26	adhere	adhere	VERB
taxlaw-2798	63	27	,	,	PUNCT
taxlaw-2798	63	28	as	as	ADV
taxlaw-2798	63	29	much	much	ADV
taxlaw-2798	63	30	as	as	ADP
taxlaw-2798	63	31	possible	possible	ADJ
taxlaw-2798	63	32	,	,	PUNCT
taxlaw-2798	63	33	to	to	PART
taxlaw-2798	63	34	generally	generally	ADV
taxlaw-2798	63	35	accepted	accept	VERB
taxlaw-2798	63	36	accounting	accounting	NOUN
taxlaw-2798	63	37	principles	principle	NOUN
taxlaw-2798	63	38	(	(	PUNCT
taxlaw-2798	63	39	gaap	gaap	NOUN
taxlaw-2798	63	40	):	):	PUNCT
taxlaw-2798	63	41	[	[	X
taxlaw-2798	63	42	a]lthough	a]lthough	ADP
taxlaw-2798	63	43	following	follow	VERB
taxlaw-2798	63	44	gaap	gaap	NOUN
taxlaw-2798	63	45	with	with	ADP
taxlaw-2798	63	46	regard	regard	NOUN
taxlaw-2798	63	47	to	to	ADP
taxlaw-2798	63	48	the	the	DET
taxlaw-2798	63	49	timing	timing	NOUN
taxlaw-2798	63	50	recognition	recognition	NOUN
taxlaw-2798	63	51	of	of	ADP
taxlaw-2798	63	52	income	income	NOUN
taxlaw-2798	63	53	and	and	CCONJ
taxlaw-2798	63	54	liabilities	liability	NOUN
taxlaw-2798	63	55	for	for	ADP
taxlaw-2798	63	56	tax	tax	NOUN
taxlaw-2798	63	57	purposes	purpose	NOUN
taxlaw-2798	63	58	may	may	AUX
taxlaw-2798	63	59	result	result	VERB
taxlaw-2798	63	60	in	in	ADP
taxlaw-2798	63	61	some	some	DET
taxlaw-2798	63	62	untaxed	untaxed	ADJ
taxlaw-2798	63	63	economic	economic	ADJ
taxlaw-2798	63	64	advantages	advantage	NOUN
taxlaw-2798	63	65	in	in	ADP
taxlaw-2798	63	66	contradiction	contradiction	NOUN
taxlaw-2798	63	67	of	of	ADP
taxlaw-2798	63	68	tax	tax	NOUN
taxlaw-2798	63	69	values	value	NOUN
taxlaw-2798	63	70	,	,	PUNCT
taxlaw-2798	63	71	attempts	attempt	VERB
taxlaw-2798	63	72	to	to	PART
taxlaw-2798	63	73	prevent	prevent	VERB
taxlaw-2798	63	74	such	such	ADJ
taxlaw-2798	63	75	untaxed	untaxed	ADJ
taxlaw-2798	63	76	economic	economic	ADJ
taxlaw-2798	63	77	advantages	advantage	NOUN
taxlaw-2798	63	78	by	by	ADP
taxlaw-2798	63	79	deviating	deviate	VERB
taxlaw-2798	63	80	from	from	ADP
taxlaw-2798	63	81	gaap	gaap	PROPN
taxlaw-2798	63	82	and	and	CCONJ
taxlaw-2798	63	83	transforming	transform	VERB
taxlaw-2798	63	84	“	"	PUNCT
taxlaw-2798	63	85	liabilities	liability	NOUN
taxlaw-2798	63	86	”	"	PUNCT
taxlaw-2798	63	87	into	into	ADP
taxlaw-2798	63	88	“	"	PUNCT
taxlaw-2798	63	89	income	income	NOUN
taxlaw-2798	63	90	”	"	PUNCT
taxlaw-2798	63	91	using	use	VERB
taxlaw-2798	63	92	tax	tax	NOUN
taxlaw-2798	63	93	accounting	accounting	NOUN
taxlaw-2798	63	94	(	(	PUNCT
taxlaw-2798	63	95	created	create	VERB
taxlaw-2798	63	96	in	in	ADP
taxlaw-2798	63	97	ad	ad	X
taxlaw-2798	63	98	hoc	hoc	X
taxlaw-2798	63	99	rulings	ruling	NOUN
taxlaw-2798	63	100	of	of	ADP
taxlaw-2798	63	101	the	the	DET
taxlaw-2798	63	102	courts	court	NOUN
taxlaw-2798	63	103	)	)	PUNCT
taxlaw-2798	63	104	might	might	AUX
taxlaw-2798	63	105	violate	violate	VERB
taxlaw-2798	63	106	other	other	ADJ
taxlaw-2798	63	107	tax	tax	NOUN
taxlaw-2798	63	108	values.12	values.12	NOUN
taxlaw-2798	63	109	conclusions	conclusion	NOUN
taxlaw-2798	63	110	,	,	PUNCT
taxlaw-2798	63	111	1988	1988	NUM
taxlaw-2798	63	112	brit	brit	NOUN
taxlaw-2798	63	113	.	.	PUNCT
taxlaw-2798	64	1	tax	tax	NOUN
taxlaw-2798	64	2	rev	rev	PROPN
taxlaw-2798	64	3	.	.	PROPN
taxlaw-2798	64	4	108	108	NUM
taxlaw-2798	64	5	.	.	PUNCT
taxlaw-2798	65	1	10	10	NUM
taxlaw-2798	65	2	.	.	PUNCT
taxlaw-2798	66	1	we	we	PRON
taxlaw-2798	66	2	should	should	AUX
taxlaw-2798	66	3	also	also	ADV
taxlaw-2798	66	4	understand	understand	VERB
taxlaw-2798	66	5	how	how	SCONJ
taxlaw-2798	66	6	differences	difference	NOUN
taxlaw-2798	66	7	between	between	ADP
taxlaw-2798	66	8	political	political	ADJ
taxlaw-2798	66	9	systems	system	NOUN
taxlaw-2798	66	10	might	might	AUX
taxlaw-2798	66	11	make	make	VERB
taxlaw-2798	66	12	formalism	formalism	NOUN
taxlaw-2798	66	13	more	more	ADV
taxlaw-2798	66	14	workable	workable	ADJ
taxlaw-2798	66	15	in	in	ADP
taxlaw-2798	66	16	one	one	NUM
taxlaw-2798	66	17	system	system	NOUN
taxlaw-2798	66	18	than	than	ADP
taxlaw-2798	66	19	another	another	PRON
taxlaw-2798	66	20	.	.	PUNCT
taxlaw-2798	67	1	a	a	DET
taxlaw-2798	67	2	parliamentary	parliamentary	ADJ
taxlaw-2798	67	3	majority	majority	NOUN
taxlaw-2798	67	4	can	can	AUX
taxlaw-2798	67	5	act	act	VERB
taxlaw-2798	67	6	relatively	relatively	ADV
taxlaw-2798	67	7	quickly	quickly	ADV
taxlaw-2798	67	8	to	to	PART
taxlaw-2798	67	9	change	change	VERB
taxlaw-2798	67	10	formal	formal	ADJ
taxlaw-2798	67	11	rules	rule	NOUN
taxlaw-2798	67	12	to	to	PART
taxlaw-2798	67	13	deal	deal	VERB
taxlaw-2798	67	14	with	with	ADP
taxlaw-2798	67	15	newly	newly	ADV
taxlaw-2798	67	16	discovered	discover	VERB
taxlaw-2798	67	17	abuses	abuse	NOUN
taxlaw-2798	67	18	.	.	PUNCT
taxlaw-2798	68	1	one	one	NUM
taxlaw-2798	68	2	reason	reason	NOUN
taxlaw-2798	68	3	that	that	SCONJ
taxlaw-2798	68	4	extra	extra	ADJ
taxlaw-2798	68	5	-	-	ADJ
taxlaw-2798	68	6	statutory	statutory	ADJ
taxlaw-2798	68	7	,	,	PUNCT
taxlaw-2798	68	8	anti	anti	ADJ
taxlaw-2798	68	9	-	-	ADJ
taxlaw-2798	68	10	abuse	abuse	ADJ
taxlaw-2798	68	11	doctrines	doctrine	NOUN
taxlaw-2798	68	12	developed	develop	VERB
taxlaw-2798	68	13	in	in	ADP
taxlaw-2798	68	14	the	the	DET
taxlaw-2798	68	15	u.s	u.s	PROPN
taxlaw-2798	68	16	.	.	PROPN
taxlaw-2798	68	17	is	be	AUX
taxlaw-2798	68	18	that	that	SCONJ
taxlaw-2798	68	19	congress	congress	PROPN
taxlaw-2798	68	20	can	can	AUX
taxlaw-2798	68	21	be	be	AUX
taxlaw-2798	68	22	slow	slow	ADJ
taxlaw-2798	68	23	to	to	PART
taxlaw-2798	68	24	react	react	VERB
taxlaw-2798	68	25	.	.	PUNCT
taxlaw-2798	69	1	when	when	SCONJ
taxlaw-2798	69	2	a	a	DET
taxlaw-2798	69	3	new	new	ADJ
taxlaw-2798	69	4	form	form	NOUN
taxlaw-2798	69	5	of	of	ADP
taxlaw-2798	69	6	abusive	abusive	ADJ
taxlaw-2798	69	7	tax	tax	NOUN
taxlaw-2798	69	8	behavior	behavior	NOUN
taxlaw-2798	69	9	is	be	AUX
taxlaw-2798	69	10	discovered	discover	VERB
taxlaw-2798	69	11	,	,	PUNCT
taxlaw-2798	69	12	judges	judge	NOUN
taxlaw-2798	69	13	are	be	AUX
taxlaw-2798	69	14	forced	force	VERB
taxlaw-2798	69	15	to	to	PART
taxlaw-2798	69	16	wonder	wonder	VERB
taxlaw-2798	69	17	,	,	PUNCT
taxlaw-2798	69	18	in	in	ADP
taxlaw-2798	69	19	effect	effect	NOUN
taxlaw-2798	69	20	,	,	PUNCT
taxlaw-2798	69	21	whether	whether	SCONJ
taxlaw-2798	69	22	congress	congress	PROPN
taxlaw-2798	69	23	would	would	AUX
taxlaw-2798	69	24	have	have	AUX
taxlaw-2798	69	25	blessed	bless	VERB
taxlaw-2798	69	26	particular	particular	ADJ
taxlaw-2798	69	27	behavior	behavior	NOUN
taxlaw-2798	69	28	that	that	PRON
taxlaw-2798	69	29	seems	seem	VERB
taxlaw-2798	69	30	to	to	PART
taxlaw-2798	69	31	comport	comport	VERB
taxlaw-2798	69	32	with	with	ADP
taxlaw-2798	69	33	statutory	statutory	ADJ
taxlaw-2798	69	34	requirements	requirement	NOUN
taxlaw-2798	69	35	,	,	PUNCT
taxlaw-2798	69	36	but	but	CCONJ
taxlaw-2798	69	37	that	that	PRON
taxlaw-2798	69	38	gives	give	VERB
taxlaw-2798	69	39	rise	rise	NOUN
taxlaw-2798	69	40	to	to	ADP
taxlaw-2798	69	41	results	result	NOUN
taxlaw-2798	69	42	that	that	PRON
taxlaw-2798	69	43	are	be	AUX
taxlaw-2798	69	44	too	too	ADV
taxlaw-2798	69	45	good	good	ADJ
taxlaw-2798	69	46	to	to	PART
taxlaw-2798	69	47	be	be	AUX
taxlaw-2798	69	48	true	true	ADJ
taxlaw-2798	69	49	.	.	PUNCT
taxlaw-2798	70	1	for	for	ADP
taxlaw-2798	70	2	the	the	DET
taxlaw-2798	70	3	last	last	ADJ
taxlaw-2798	70	4	decade	decade	NOUN
taxlaw-2798	70	5	or	or	CCONJ
taxlaw-2798	70	6	so	so	ADV
taxlaw-2798	70	7	,	,	PUNCT
taxlaw-2798	70	8	congress	congress	PROPN
taxlaw-2798	70	9	had	have	AUX
taxlaw-2798	70	10	considered	consider	VERB
taxlaw-2798	70	11	codifying	codify	VERB
taxlaw-2798	70	12	an	an	DET
taxlaw-2798	70	13	economic	economic	ADJ
taxlaw-2798	70	14	substance	substance	NOUN
taxlaw-2798	70	15	doctrine	doctrine	NOUN
taxlaw-2798	70	16	,	,	PUNCT
taxlaw-2798	70	17	to	to	PART
taxlaw-2798	70	18	give	give	VERB
taxlaw-2798	70	19	one	one	PRON
taxlaw-2798	70	20	judicially	judicially	ADV
taxlaw-2798	70	21	created	create	VERB
taxlaw-2798	70	22	anti	anti	ADJ
taxlaw-2798	70	23	-	-	ADJ
taxlaw-2798	70	24	avoidance	avoidance	ADJ
taxlaw-2798	70	25	doctrine	doctrine	NOUN
taxlaw-2798	70	26	a	a	DET
taxlaw-2798	70	27	statutory	statutory	ADJ
taxlaw-2798	70	28	boost	boost	NOUN
taxlaw-2798	70	29	,	,	PUNCT
taxlaw-2798	70	30	and	and	CCONJ
taxlaw-2798	70	31	codification	codification	NOUN
taxlaw-2798	70	32	finally	finally	ADV
taxlaw-2798	70	33	occurred	occur	VERB
taxlaw-2798	70	34	in	in	ADP
taxlaw-2798	70	35	the	the	DET
taxlaw-2798	70	36	recent	recent	ADJ
taxlaw-2798	70	37	healthcare	healthcare	NOUN
taxlaw-2798	70	38	legislation	legislation	NOUN
taxlaw-2798	70	39	.	.	PUNCT
taxlaw-2798	71	1	see	see	VERB
taxlaw-2798	71	2	health	health	NOUN
taxlaw-2798	71	3	care	care	NOUN
taxlaw-2798	71	4	and	and	CCONJ
taxlaw-2798	71	5	education	education	NOUN
taxlaw-2798	71	6	reconciliation	reconciliation	NOUN
taxlaw-2798	71	7	act	act	NOUN
taxlaw-2798	71	8	of	of	ADP
taxlaw-2798	71	9	2010	2010	NUM
taxlaw-2798	71	10	,	,	PUNCT
taxlaw-2798	71	11	pub	pub	NOUN
taxlaw-2798	71	12	.	.	PUNCT
taxlaw-2798	72	1	l.	l.	PROPN
taxlaw-2798	72	2	no	no	INTJ
taxlaw-2798	72	3	.	.	PROPN
taxlaw-2798	73	1	111	111	NUM
taxlaw-2798	73	2	-	-	SYM
taxlaw-2798	73	3	152	152	NUM
taxlaw-2798	73	4	,	,	PUNCT
taxlaw-2798	73	5	§	§	PROPN
taxlaw-2798	73	6	1409	1409	NUM
taxlaw-2798	73	7	,	,	PUNCT
taxlaw-2798	73	8	124	124	NUM
taxlaw-2798	73	9	stat	stat	NOUN
taxlaw-2798	73	10	.	.	PUNCT
taxlaw-2798	74	1	152	152	NUM
taxlaw-2798	74	2	(	(	PUNCT
taxlaw-2798	74	3	replacing	replace	VERB
taxlaw-2798	74	4	the	the	DET
taxlaw-2798	74	5	former	former	ADJ
taxlaw-2798	74	6	i.r.c	i.r.c	NOUN
taxlaw-2798	74	7	.	.	PUNCT
taxlaw-2798	75	1	§	§	PROPN
taxlaw-2798	75	2	7701(o	7701(o	NUM
taxlaw-2798	75	3	)	)	PUNCT
taxlaw-2798	75	4	,	,	PUNCT
taxlaw-2798	75	5	now	now	ADV
taxlaw-2798	75	6	appearing	appear	VERB
taxlaw-2798	75	7	as	as	ADP
taxlaw-2798	75	8	i.r.c	i.r.c	NOUN
taxlaw-2798	75	9	.	.	PUNCT
taxlaw-2798	76	1	§	§	PROPN
taxlaw-2798	76	2	7701(p	7701(p	NUM
taxlaw-2798	76	3	)	)	PUNCT
taxlaw-2798	76	4	(	(	PUNCT
taxlaw-2798	76	5	as	as	SCONJ
taxlaw-2798	76	6	amended	amend	VERB
taxlaw-2798	76	7	in	in	ADP
taxlaw-2798	76	8	2010	2010	NUM
taxlaw-2798	76	9	)	)	PUNCT
taxlaw-2798	76	10	,	,	PUNCT
taxlaw-2798	76	11	with	with	ADP
taxlaw-2798	76	12	a	a	DET
taxlaw-2798	76	13	new	new	ADJ
taxlaw-2798	76	14	provision	provision	NOUN
taxlaw-2798	76	15	entitled	entitle	VERB
taxlaw-2798	76	16	“	"	PUNCT
taxlaw-2798	76	17	clarification	clarification	NOUN
taxlaw-2798	76	18	of	of	ADP
taxlaw-2798	76	19	economic	economic	ADJ
taxlaw-2798	76	20	substance	substance	NOUN
taxlaw-2798	76	21	doctrine	doctrine	NOUN
taxlaw-2798	76	22	,	,	PUNCT
taxlaw-2798	76	23	”	"	PUNCT
taxlaw-2798	76	24	generally	generally	ADV
taxlaw-2798	76	25	effective	effective	ADJ
taxlaw-2798	76	26	for	for	ADP
taxlaw-2798	76	27	transactions	transaction	NOUN
taxlaw-2798	76	28	entered	enter	VERB
taxlaw-2798	76	29	into	into	ADP
taxlaw-2798	76	30	after	after	ADP
taxlaw-2798	76	31	the	the	DET
taxlaw-2798	76	32	date	date	NOUN
taxlaw-2798	76	33	of	of	ADP
taxlaw-2798	76	34	enactment	enactment	NOUN
taxlaw-2798	76	35	)	)	PUNCT
taxlaw-2798	76	36	.	.	PUNCT
taxlaw-2798	77	1	resistance	resistance	NOUN
taxlaw-2798	77	2	to	to	ADP
taxlaw-2798	77	3	codification	codification	NOUN
taxlaw-2798	77	4	had	have	AUX
taxlaw-2798	77	5	come	come	VERB
taxlaw-2798	77	6	in	in	ADP
taxlaw-2798	77	7	part	part	NOUN
taxlaw-2798	77	8	from	from	ADP
taxlaw-2798	77	9	those	those	PRON
taxlaw-2798	77	10	fearful	fearful	ADJ
taxlaw-2798	77	11	that	that	SCONJ
taxlaw-2798	77	12	codification	codification	NOUN
taxlaw-2798	77	13	might	might	AUX
taxlaw-2798	77	14	limit	limit	VERB
taxlaw-2798	77	15	the	the	DET
taxlaw-2798	77	16	flexibility	flexibility	NOUN
taxlaw-2798	77	17	,	,	PUNCT
taxlaw-2798	77	18	and	and	CCONJ
taxlaw-2798	77	19	therefore	therefore	ADV
taxlaw-2798	77	20	the	the	DET
taxlaw-2798	77	21	utility	utility	NOUN
taxlaw-2798	77	22	,	,	PUNCT
taxlaw-2798	77	23	of	of	ADP
taxlaw-2798	77	24	the	the	DET
taxlaw-2798	77	25	doctrine	doctrine	NOUN
taxlaw-2798	77	26	.	.	PUNCT
taxlaw-2798	78	1	see	see	VERB
taxlaw-2798	78	2	erik	erik	PROPN
taxlaw-2798	78	3	m.	m.	PROPN
taxlaw-2798	78	4	jensen	jensen	PROPN
taxlaw-2798	78	5	,	,	PUNCT
taxlaw-2798	78	6	the	the	DET
taxlaw-2798	78	7	us	us	PROPN
taxlaw-2798	78	8	legislative	legislative	ADJ
taxlaw-2798	78	9	and	and	CCONJ
taxlaw-2798	78	10	regulatory	regulatory	ADJ
taxlaw-2798	78	11	approach	approach	NOUN
taxlaw-2798	78	12	to	to	ADP
taxlaw-2798	78	13	tax	tax	NOUN
taxlaw-2798	78	14	avoidance	avoidance	NOUN
taxlaw-2798	78	15	,	,	PUNCT
taxlaw-2798	78	16	in	in	ADP
taxlaw-2798	78	17	comparative	comparative	ADJ
taxlaw-2798	78	18	perspectives	perspective	NOUN
taxlaw-2798	78	19	on	on	ADP
taxlaw-2798	78	20	revenue	revenue	NOUN
taxlaw-2798	78	21	law	law	NOUN
taxlaw-2798	78	22	:	:	PUNCT
taxlaw-2798	78	23	essays	essay	NOUN
taxlaw-2798	78	24	in	in	ADP
taxlaw-2798	78	25	honour	honour	NOUN
taxlaw-2798	78	26	of	of	ADP
taxlaw-2798	78	27	john	john	PROPN
taxlaw-2798	78	28	tiley	tiley	PROPN
taxlaw-2798	78	29	99	99	NUM
taxlaw-2798	78	30	,	,	PUNCT
taxlaw-2798	78	31	114	114	NUM
taxlaw-2798	78	32	(	(	PUNCT
taxlaw-2798	78	33	john	john	PROPN
taxlaw-2798	78	34	avery	avery	PROPN
taxlaw-2798	78	35	jones	jones	PROPN
taxlaw-2798	78	36	et	et	PROPN
taxlaw-2798	78	37	al	al	PROPN
taxlaw-2798	78	38	.	.	PUNCT
taxlaw-2798	79	1	eds	eds	PROPN
taxlaw-2798	79	2	.	.	PROPN
taxlaw-2798	79	3	,	,	PUNCT
taxlaw-2798	79	4	2008	2008	NUM
taxlaw-2798	79	5	)	)	PUNCT
taxlaw-2798	79	6	.	.	PUNCT
taxlaw-2798	80	1	as	as	SCONJ
taxlaw-2798	80	2	it	it	PRON
taxlaw-2798	80	3	is	be	AUX
taxlaw-2798	80	4	,	,	PUNCT
taxlaw-2798	80	5	congress	congress	PROPN
taxlaw-2798	80	6	defined	define	VERB
taxlaw-2798	80	7	“	"	PUNCT
taxlaw-2798	80	8	economic	economic	ADJ
taxlaw-2798	80	9	substance	substance	NOUN
taxlaw-2798	80	10	doctrine	doctrine	NOUN
taxlaw-2798	80	11	”	"	PUNCT
taxlaw-2798	80	12	by	by	ADP
taxlaw-2798	80	13	reference	reference	NOUN
taxlaw-2798	80	14	to	to	ADP
taxlaw-2798	80	15	the	the	DET
taxlaw-2798	80	16	common	common	ADJ
taxlaw-2798	80	17	law	law	NOUN
taxlaw-2798	80	18	,	,	PUNCT
taxlaw-2798	80	19	see	see	VERB
taxlaw-2798	80	20	i.r.c	i.r.c	NOUN
taxlaw-2798	80	21	.	.	PUNCT
taxlaw-2798	81	1	§	§	PROPN
taxlaw-2798	81	2	7701(o)(5)(a	7701(o)(5)(a	NUM
taxlaw-2798	81	3	)	)	PUNCT
taxlaw-2798	81	4	(	(	PUNCT
taxlaw-2798	81	5	as	as	SCONJ
taxlaw-2798	81	6	amended	amend	VERB
taxlaw-2798	81	7	in	in	ADP
taxlaw-2798	81	8	2010	2010	NUM
taxlaw-2798	81	9	)	)	PUNCT
taxlaw-2798	81	10	,	,	PUNCT
taxlaw-2798	81	11	but	but	CCONJ
taxlaw-2798	81	12	“	"	PUNCT
taxlaw-2798	81	13	clarified	clarify	VERB
taxlaw-2798	81	14	”	"	PUNCT
taxlaw-2798	81	15	the	the	DET
taxlaw-2798	81	16	doctrine	doctrine	NOUN
taxlaw-2798	81	17	by	by	ADP
taxlaw-2798	81	18	requiring	require	VERB
taxlaw-2798	81	19	that	that	SCONJ
taxlaw-2798	81	20	both	both	CCONJ
taxlaw-2798	81	21	a	a	DET
taxlaw-2798	81	22	meaningful	meaningful	ADJ
taxlaw-2798	81	23	change	change	NOUN
taxlaw-2798	81	24	in	in	ADP
taxlaw-2798	81	25	the	the	DET
taxlaw-2798	81	26	taxpayer	taxpayer	NOUN
taxlaw-2798	81	27	’s	’s	PART
taxlaw-2798	81	28	economic	economic	ADJ
taxlaw-2798	81	29	position	position	NOUN
taxlaw-2798	81	30	and	and	CCONJ
taxlaw-2798	81	31	a	a	DET
taxlaw-2798	81	32	substantial	substantial	ADJ
taxlaw-2798	81	33	non	non	ADJ
taxlaw-2798	81	34	-	-	ADJ
taxlaw-2798	81	35	tax	tax	ADJ
taxlaw-2798	81	36	purpose	purpose	NOUN
taxlaw-2798	81	37	exist	exist	VERB
taxlaw-2798	81	38	for	for	ADP
taxlaw-2798	81	39	“	"	PUNCT
taxlaw-2798	81	40	any	any	DET
taxlaw-2798	81	41	transaction	transaction	NOUN
taxlaw-2798	81	42	to	to	PART
taxlaw-2798	81	43	which	which	PRON
taxlaw-2798	81	44	the	the	PRON
taxlaw-2798	81	45	.	.	PUNCT
taxlaw-2798	81	46	.	.	PUNCT
taxlaw-2798	81	47	.	.	PUNCT
taxlaw-2798	82	1	doctrine	doctrine	NOUN
taxlaw-2798	82	2	is	be	AUX
taxlaw-2798	82	3	relevant	relevant	ADJ
taxlaw-2798	82	4	.	.	PUNCT
taxlaw-2798	82	5	”	"	PUNCT
taxlaw-2798	82	6	i.r.c	i.r.c	NOUN
taxlaw-2798	82	7	.	.	PUNCT
taxlaw-2798	83	1	§	§	PROPN
taxlaw-2798	83	2	7701(o)(1	7701(o)(1	NUM
taxlaw-2798	83	3	)	)	PUNCT
taxlaw-2798	83	4	(	(	PUNCT
taxlaw-2798	83	5	as	as	SCONJ
taxlaw-2798	83	6	amended	amend	VERB
taxlaw-2798	83	7	in	in	ADP
taxlaw-2798	83	8	2010	2010	NUM
taxlaw-2798	83	9	)	)	PUNCT
taxlaw-2798	83	10	.	.	PUNCT
taxlaw-2798	84	1	11	11	NUM
taxlaw-2798	84	2	.	.	X
taxlaw-2798	85	1	see	see	VERB
taxlaw-2798	85	2	thor	thor	PROPN
taxlaw-2798	85	3	power	power	PROPN
taxlaw-2798	85	4	tool	tool	PROPN
taxlaw-2798	85	5	co.	co.	PROPN
taxlaw-2798	86	1	v.	v.	ADP
taxlaw-2798	86	2	comm’r	comm’r	PROPN
taxlaw-2798	86	3	,	,	PUNCT
taxlaw-2798	86	4	439	439	NUM
taxlaw-2798	86	5	u.s	u.s	PROPN
taxlaw-2798	86	6	.	.	PROPN
taxlaw-2798	86	7	522	522	NUM
taxlaw-2798	86	8	(	(	PUNCT
taxlaw-2798	86	9	1979	1979	NUM
taxlaw-2798	86	10	)	)	PUNCT
taxlaw-2798	86	11	(	(	PUNCT
taxlaw-2798	86	12	describing	describe	VERB
taxlaw-2798	86	13	the	the	DET
taxlaw-2798	86	14	different	different	ADJ
taxlaw-2798	86	15	purposes	purpose	NOUN
taxlaw-2798	86	16	of	of	ADP
taxlaw-2798	86	17	financial	financial	ADJ
taxlaw-2798	86	18	and	and	CCONJ
taxlaw-2798	86	19	tax	tax	NOUN
taxlaw-2798	86	20	accounting	accounting	NOUN
taxlaw-2798	86	21	in	in	ADP
taxlaw-2798	86	22	concluding	conclude	VERB
taxlaw-2798	86	23	that	that	PRON
taxlaw-2798	86	24	,	,	PUNCT
taxlaw-2798	86	25	just	just	ADV
taxlaw-2798	86	26	because	because	SCONJ
taxlaw-2798	86	27	a	a	DET
taxlaw-2798	86	28	write	write	NOUN
taxlaw-2798	86	29	-	-	PUNCT
taxlaw-2798	86	30	down	down	NOUN
taxlaw-2798	86	31	in	in	ADP
taxlaw-2798	86	32	the	the	DET
taxlaw-2798	86	33	value	value	NOUN
taxlaw-2798	86	34	of	of	ADP
taxlaw-2798	86	35	inventory	inventory	NOUN
taxlaw-2798	86	36	might	might	AUX
taxlaw-2798	86	37	be	be	AUX
taxlaw-2798	86	38	appropriate	appropriate	ADJ
taxlaw-2798	86	39	for	for	ADP
taxlaw-2798	86	40	financial	financial	ADJ
taxlaw-2798	86	41	accounting	accounting	NOUN
taxlaw-2798	86	42	purposes	purpose	NOUN
taxlaw-2798	86	43	,	,	PUNCT
taxlaw-2798	86	44	it	it	PRON
taxlaw-2798	86	45	is	be	AUX
taxlaw-2798	86	46	not	not	PART
taxlaw-2798	86	47	permissible	permissible	ADJ
taxlaw-2798	86	48	under	under	ADP
taxlaw-2798	86	49	the	the	DET
taxlaw-2798	86	50	income	income	NOUN
taxlaw-2798	86	51	-	-	PUNCT
taxlaw-2798	86	52	tax	tax	NOUN
taxlaw-2798	86	53	system	system	NOUN
taxlaw-2798	86	54	until	until	SCONJ
taxlaw-2798	86	55	a	a	DET
taxlaw-2798	86	56	realization	realization	NOUN
taxlaw-2798	86	57	event	event	NOUN
taxlaw-2798	86	58	has	have	AUX
taxlaw-2798	86	59	occurred	occur	VERB
taxlaw-2798	86	60	)	)	PUNCT
taxlaw-2798	86	61	.	.	PUNCT
taxlaw-2798	87	1	12	12	NUM
taxlaw-2798	87	2	.	.	PUNCT
taxlaw-2798	87	3	shekel	shekel	NOUN
taxlaw-2798	87	4	at	at	ADP
taxlaw-2798	87	5	xxxiv	xxxiv	PROPN
taxlaw-2798	87	6	.	.	PROPN
taxlaw-2798	88	1	266	266	NUM
taxlaw-2798	88	2	columbia	columbia	PROPN
taxlaw-2798	88	3	jour	jour	PROPN
taxlaw-2798	88	4	�	�	PROPN
taxlaw-2798	88	5	al	al	PROPN
taxlaw-2798	88	6	of	of	ADP
taxlaw-2798	88	7	tax	tax	NOUN
taxlaw-2798	88	8	law	law	NOUN
taxlaw-2798	88	9	[	[	X
taxlaw-2798	88	10	vol	vol	NOUN
taxlaw-2798	88	11	.	.	PUNCT
taxlaw-2798	89	1	1:262	1:262	NUM
taxlaw-2798	89	2	but	but	CCONJ
taxlaw-2798	89	3	—	—	PUNCT
taxlaw-2798	89	4	here	here	ADV
taxlaw-2798	89	5	’s	’	VERB
taxlaw-2798	89	6	the	the	DET
taxlaw-2798	89	7	chauvinism	chauvinism	NOUN
taxlaw-2798	89	8	—	—	PUNCT
taxlaw-2798	89	9	gaap	gaap	NOUN
taxlaw-2798	89	10	rules	rule	NOUN
taxlaw-2798	89	11	are	be	AUX
taxlaw-2798	89	12	not	not	PART
taxlaw-2798	89	13	the	the	DET
taxlaw-2798	89	14	same	same	ADJ
taxlaw-2798	89	15	throughout	throughout	ADP
taxlaw-2798	89	16	the	the	DET
taxlaw-2798	89	17	world	world	NOUN
taxlaw-2798	89	18	.	.	PUNCT
taxlaw-2798	90	1	shekel	shekel	NOUN
taxlaw-2798	90	2	has	have	VERB
taxlaw-2798	90	3	to	to	PART
taxlaw-2798	90	4	distinguish	distinguish	VERB
taxlaw-2798	90	5	(	(	PUNCT
taxlaw-2798	90	6	as	as	SCONJ
taxlaw-2798	90	7	must	must	AUX
taxlaw-2798	90	8	we	we	PRON
taxlaw-2798	90	9	)	)	PUNCT
taxlaw-2798	90	10	between	between	ADP
taxlaw-2798	90	11	usgaap	usgaap	NOUN
taxlaw-2798	90	12	and	and	CCONJ
taxlaw-2798	90	13	ias	ias	PROPN
taxlaw-2798	90	14	(	(	PUNCT
taxlaw-2798	90	15	international	international	ADJ
taxlaw-2798	90	16	accounting	accounting	NOUN
taxlaw-2798	90	17	standard	standard	PROPN
taxlaw-2798	90	18	)	)	PUNCT
taxlaw-2798	90	19	gaap	gaap	NOUN
taxlaw-2798	90	20	.	.	PUNCT
taxlaw-2798	91	1	although	although	SCONJ
taxlaw-2798	91	2	the	the	DET
taxlaw-2798	91	3	united	united	PROPN
taxlaw-2798	91	4	states	states	PROPN
taxlaw-2798	91	5	is	be	AUX
taxlaw-2798	91	6	fighting	fight	VERB
taxlaw-2798	91	7	a	a	DET
taxlaw-2798	91	8	rearguard	rearguard	NOUN
taxlaw-2798	91	9	action	action	NOUN
taxlaw-2798	91	10	on	on	ADP
taxlaw-2798	91	11	this	this	DET
taxlaw-2798	91	12	one	one	NOUN
taxlaw-2798	91	13	—	—	PUNCT
taxlaw-2798	91	14	the	the	DET
taxlaw-2798	91	15	international	international	ADJ
taxlaw-2798	91	16	market	market	NOUN
taxlaw-2798	91	17	will	will	AUX
taxlaw-2798	91	18	inevitably	inevitably	ADV
taxlaw-2798	91	19	force	force	VERB
taxlaw-2798	91	20	u.s	u.s	PROPN
taxlaw-2798	91	21	.	.	PROPN
taxlaw-2798	91	22	accounting	accounting	NOUN
taxlaw-2798	91	23	principles	principle	NOUN
taxlaw-2798	91	24	to	to	PART
taxlaw-2798	91	25	follow	follow	VERB
taxlaw-2798	91	26	international	international	ADJ
taxlaw-2798	91	27	norms	norm	NOUN
taxlaw-2798	91	28	—	—	PUNCT
taxlaw-2798	91	29	the	the	DET
taxlaw-2798	91	30	u.s	u.s	PROPN
taxlaw-2798	91	31	.	.	PROPN
taxlaw-2798	91	32	has	have	AUX
taxlaw-2798	91	33	been	be	AUX
taxlaw-2798	91	34	resistant	resistant	ADJ
taxlaw-2798	91	35	.	.	PUNCT
taxlaw-2798	92	1	we	we	PRON
taxlaw-2798	92	2	do	do	AUX
taxlaw-2798	92	3	n’t	not	PART
taxlaw-2798	92	4	generally	generally	ADV
taxlaw-2798	92	5	accept	accept	VERB
taxlaw-2798	92	6	the	the	DET
taxlaw-2798	92	7	generally	generally	ADV
taxlaw-2798	92	8	acceptable	acceptable	ADJ
taxlaw-2798	92	9	,	,	PUNCT
taxlaw-2798	92	10	as	as	SCONJ
taxlaw-2798	92	11	proponents	proponent	NOUN
taxlaw-2798	92	12	of	of	ADP
taxlaw-2798	92	13	the	the	DET
taxlaw-2798	92	14	metric	metric	ADJ
taxlaw-2798	92	15	system	system	NOUN
taxlaw-2798	92	16	know	know	VERB
taxlaw-2798	92	17	.	.	PUNCT
taxlaw-2798	93	1	you	you	PRON
taxlaw-2798	93	2	’ve	’ve	AUX
taxlaw-2798	93	3	waited	wait	VERB
taxlaw-2798	93	4	long	long	ADV
taxlaw-2798	93	5	enough	enough	ADV
taxlaw-2798	93	6	and	and	CCONJ
taxlaw-2798	93	7	here	here	ADV
taxlaw-2798	93	8	—	—	PUNCT
taxlaw-2798	93	9	finally!—are	finally!—are	VERB
taxlaw-2798	93	10	some	some	DET
taxlaw-2798	93	11	examples	example	NOUN
taxlaw-2798	93	12	of	of	ADP
taxlaw-2798	93	13	the	the	DET
taxlaw-2798	93	14	substantive	substantive	ADJ
taxlaw-2798	93	15	issues	issue	NOUN
taxlaw-2798	93	16	shekel	shekel	NOUN
taxlaw-2798	93	17	addresses	address	NOUN
taxlaw-2798	93	18	:	:	PUNCT
taxlaw-2798	93	19	such	such	ADJ
taxlaw-2798	93	20	things	thing	NOUN
taxlaw-2798	93	21	as	as	ADP
taxlaw-2798	93	22	the	the	DET
taxlaw-2798	93	23	timing	timing	NOUN
taxlaw-2798	93	24	of	of	ADP
taxlaw-2798	93	25	recognition	recognition	NOUN
taxlaw-2798	93	26	of	of	ADP
taxlaw-2798	93	27	income	income	NOUN
taxlaw-2798	93	28	from	from	ADP
taxlaw-2798	93	29	deposits	deposit	NOUN
taxlaw-2798	93	30	and	and	CCONJ
taxlaw-2798	93	31	advances	advance	NOUN
taxlaw-2798	93	32	—	—	PUNCT
taxlaw-2798	93	33	an	an	DET
taxlaw-2798	93	34	accrualbasis	accrualbasis	NOUN
taxlaw-2798	93	35	taxpayer	taxpayer	NOUN
taxlaw-2798	93	36	gets	get	VERB
taxlaw-2798	93	37	something	something	PRON
taxlaw-2798	93	38	but	but	CCONJ
taxlaw-2798	93	39	might	might	AUX
taxlaw-2798	93	40	not	not	PART
taxlaw-2798	93	41	be	be	AUX
taxlaw-2798	93	42	permitted	permit	VERB
taxlaw-2798	93	43	to	to	PART
taxlaw-2798	93	44	keep	keep	VERB
taxlaw-2798	93	45	it	it	PRON
taxlaw-2798	93	46	—	—	PUNCT
taxlaw-2798	93	47	and	and	CCONJ
taxlaw-2798	93	48	the	the	DET
taxlaw-2798	93	49	timing	timing	NOUN
taxlaw-2798	93	50	of	of	ADP
taxlaw-2798	93	51	deduction	deduction	NOUN
taxlaw-2798	93	52	for	for	ADP
taxlaw-2798	93	53	future	future	ADJ
taxlaw-2798	93	54	expenses.13	expenses.13	NOUN
taxlaw-2798	93	55	how	how	SCONJ
taxlaw-2798	93	56	and	and	CCONJ
taxlaw-2798	93	57	when	when	SCONJ
taxlaw-2798	93	58	should	should	AUX
taxlaw-2798	93	59	a	a	DET
taxlaw-2798	93	60	taxpayer	taxpayer	NOUN
taxlaw-2798	93	61	take	take	VERB
taxlaw-2798	93	62	into	into	ADP
taxlaw-2798	93	63	account	account	NOUN
taxlaw-2798	93	64	an	an	DET
taxlaw-2798	93	65	obligation	obligation	NOUN
taxlaw-2798	93	66	that	that	PRON
taxlaw-2798	93	67	will	will	AUX
taxlaw-2798	93	68	be	be	AUX
taxlaw-2798	93	69	satisfied	satisfied	ADJ
taxlaw-2798	93	70	only	only	ADV
taxlaw-2798	93	71	in	in	ADP
taxlaw-2798	93	72	the	the	DET
taxlaw-2798	93	73	future	future	NOUN
taxlaw-2798	93	74	?	?	PUNCT
taxlaw-2798	94	1	on	on	ADP
taxlaw-2798	94	2	these	these	DET
taxlaw-2798	94	3	timing	timing	NOUN
taxlaw-2798	94	4	issues	issue	NOUN
taxlaw-2798	94	5	,	,	PUNCT
taxlaw-2798	94	6	shekel	shekel	NOUN
taxlaw-2798	94	7	focuses	focus	VERB
taxlaw-2798	94	8	on	on	ADP
taxlaw-2798	94	9	what	what	PRON
taxlaw-2798	94	10	he	he	PRON
taxlaw-2798	94	11	calls	call	VERB
taxlaw-2798	94	12	the	the	DET
taxlaw-2798	94	13	collection	collection	NOUN
taxlaw-2798	94	14	question	question	NOUN
taxlaw-2798	94	15	and	and	CCONJ
taxlaw-2798	94	16	the	the	DET
taxlaw-2798	94	17	quantification	quantification	NOUN
taxlaw-2798	94	18	question	question	NOUN
taxlaw-2798	94	19	—	—	PUNCT
taxlaw-2798	94	20	that	that	ADV
taxlaw-2798	94	21	is	is	ADV
taxlaw-2798	94	22	,	,	PUNCT
taxlaw-2798	94	23	questions	question	NOUN
taxlaw-2798	94	24	of	of	ADP
taxlaw-2798	94	25	when	when	SCONJ
taxlaw-2798	94	26	and	and	CCONJ
taxlaw-2798	94	27	how	how	SCONJ
taxlaw-2798	94	28	much.14	much.14	NOUN
taxlaw-2798	94	29	assume	assume	VERB
taxlaw-2798	94	30	accrual	accrual	ADJ
taxlaw-2798	94	31	-	-	PUNCT
taxlaw-2798	94	32	basis	basis	NOUN
taxlaw-2798	94	33	taxpayer	taxpayer	NOUN
taxlaw-2798	94	34	a	a	PRON
taxlaw-2798	94	35	with	with	ADP
taxlaw-2798	94	36	a	a	DET
taxlaw-2798	94	37	calendaryear	calendaryear	ADJ
taxlaw-2798	94	38	taxable	taxable	ADJ
taxlaw-2798	94	39	year	year	NOUN
taxlaw-2798	94	40	has	have	AUX
taxlaw-2798	94	41	earned	earn	VERB
taxlaw-2798	94	42	income	income	NOUN
taxlaw-2798	94	43	according	accord	VERB
taxlaw-2798	94	44	to	to	ADP
taxlaw-2798	94	45	gaap	gaap	PROPN
taxlaw-2798	94	46	rules	rule	NOUN
taxlaw-2798	94	47	on	on	ADP
taxlaw-2798	94	48	april	april	PROPN
taxlaw-2798	94	49	1	1	NUM
taxlaw-2798	94	50	,	,	PUNCT
taxlaw-2798	94	51	2010	2010	NUM
taxlaw-2798	94	52	,	,	PUNCT
taxlaw-2798	94	53	but	but	CCONJ
taxlaw-2798	94	54	is	be	AUX
taxlaw-2798	94	55	not	not	PART
taxlaw-2798	94	56	actually	actually	ADV
taxlaw-2798	94	57	to	to	PART
taxlaw-2798	94	58	receive	receive	VERB
taxlaw-2798	94	59	payment	payment	NOUN
taxlaw-2798	94	60	until	until	ADP
taxlaw-2798	94	61	april	april	PROPN
taxlaw-2798	94	62	1	1	NUM
taxlaw-2798	94	63	of	of	ADP
taxlaw-2798	94	64	the	the	DET
taxlaw-2798	94	65	following	following	ADJ
taxlaw-2798	94	66	year	year	NOUN
taxlaw-2798	94	67	—	—	PUNCT
taxlaw-2798	94	68	and	and	CCONJ
taxlaw-2798	94	69	then	then	ADV
taxlaw-2798	94	70	with	with	ADP
taxlaw-2798	94	71	no	no	DET
taxlaw-2798	94	72	provision	provision	NOUN
taxlaw-2798	94	73	for	for	ADP
taxlaw-2798	94	74	interest	interest	NOUN
taxlaw-2798	94	75	to	to	PART
taxlaw-2798	94	76	take	take	VERB
taxlaw-2798	94	77	account	account	NOUN
taxlaw-2798	94	78	of	of	ADP
taxlaw-2798	94	79	the	the	DET
taxlaw-2798	94	80	passage	passage	NOUN
taxlaw-2798	94	81	of	of	ADP
taxlaw-2798	94	82	time	time	NOUN
taxlaw-2798	94	83	.	.	PUNCT
taxlaw-2798	95	1	a	a	PRON
taxlaw-2798	95	2	clearly	clearly	ADV
taxlaw-2798	95	3	has	have	VERB
taxlaw-2798	95	4	income	income	NOUN
taxlaw-2798	95	5	at	at	ADP
taxlaw-2798	95	6	some	some	DET
taxlaw-2798	95	7	point	point	NOUN
taxlaw-2798	95	8	.	.	PUNCT
taxlaw-2798	96	1	but	but	CCONJ
taxlaw-2798	96	2	when	when	SCONJ
taxlaw-2798	96	3	and	and	CCONJ
taxlaw-2798	96	4	in	in	ADP
taxlaw-2798	96	5	what	what	DET
taxlaw-2798	96	6	amount	amount	NOUN
taxlaw-2798	96	7	?	?	PUNCT
taxlaw-2798	96	8	requiring	require	VERB
taxlaw-2798	96	9	a	a	PRON
taxlaw-2798	96	10	to	to	PART
taxlaw-2798	96	11	recognize	recognize	VERB
taxlaw-2798	96	12	the	the	DET
taxlaw-2798	96	13	entire	entire	ADJ
taxlaw-2798	96	14	amount	amount	NOUN
taxlaw-2798	96	15	yet	yet	ADV
taxlaw-2798	96	16	to	to	PART
taxlaw-2798	96	17	be	be	AUX
taxlaw-2798	96	18	received	receive	VERB
taxlaw-2798	96	19	on	on	ADP
taxlaw-2798	96	20	april	april	PROPN
taxlaw-2798	96	21	1	1	NUM
taxlaw-2798	96	22	,	,	PUNCT
taxlaw-2798	96	23	2010	2010	NUM
taxlaw-2798	96	24	,	,	PUNCT
taxlaw-2798	96	25	would	would	AUX
taxlaw-2798	96	26	overstate	overstate	VERB
taxlaw-2798	96	27	his	his	PRON
taxlaw-2798	96	28	income	income	NOUN
taxlaw-2798	96	29	in	in	ADP
taxlaw-2798	96	30	real	real	ADJ
taxlaw-2798	96	31	terms	term	NOUN
taxlaw-2798	96	32	:	:	PUNCT
taxlaw-2798	96	33	the	the	DET
taxlaw-2798	96	34	present	present	ADJ
taxlaw-2798	96	35	value	value	NOUN
taxlaw-2798	96	36	on	on	ADP
taxlaw-2798	96	37	april	april	PROPN
taxlaw-2798	96	38	1	1	NUM
taxlaw-2798	96	39	,	,	PUNCT
taxlaw-2798	96	40	2010	2010	NUM
taxlaw-2798	96	41	,	,	PUNCT
taxlaw-2798	96	42	of	of	ADP
taxlaw-2798	96	43	$	$	SYM
taxlaw-2798	96	44	1000	1000	NUM
taxlaw-2798	96	45	to	to	PART
taxlaw-2798	96	46	be	be	AUX
taxlaw-2798	96	47	received	receive	VERB
taxlaw-2798	96	48	in	in	ADP
taxlaw-2798	96	49	a	a	DET
taxlaw-2798	96	50	year	year	NOUN
taxlaw-2798	96	51	is	be	AUX
taxlaw-2798	96	52	less	less	ADJ
taxlaw-2798	96	53	than	than	ADP
taxlaw-2798	96	54	$	$	SYM
taxlaw-2798	96	55	1000	1000	NUM
taxlaw-2798	96	56	.	.	PUNCT
taxlaw-2798	97	1	furthermore	furthermore	ADV
taxlaw-2798	97	2	,	,	PUNCT
taxlaw-2798	97	3	because	because	SCONJ
taxlaw-2798	97	4	the	the	DET
taxlaw-2798	97	5	two	two	NUM
taxlaw-2798	97	6	times	time	NOUN
taxlaw-2798	97	7	straddle	straddle	NOUN
taxlaw-2798	97	8	the	the	DET
taxlaw-2798	97	9	end	end	NOUN
taxlaw-2798	97	10	of	of	ADP
taxlaw-2798	97	11	a	a	DET
taxlaw-2798	97	12	taxable	taxable	ADJ
taxlaw-2798	97	13	year	year	NOUN
taxlaw-2798	97	14	,	,	PUNCT
taxlaw-2798	97	15	the	the	DET
taxlaw-2798	97	16	tax	tax	NOUN
taxlaw-2798	97	17	liability	liability	NOUN
taxlaw-2798	97	18	on	on	ADP
taxlaw-2798	97	19	the	the	DET
taxlaw-2798	97	20	amount	amount	NOUN
taxlaw-2798	97	21	earned	earn	VERB
taxlaw-2798	97	22	,	,	PUNCT
taxlaw-2798	97	23	if	if	SCONJ
taxlaw-2798	97	24	it	it	PRON
taxlaw-2798	97	25	has	have	VERB
taxlaw-2798	97	26	to	to	PART
taxlaw-2798	97	27	be	be	AUX
taxlaw-2798	97	28	reflected	reflect	VERB
taxlaw-2798	97	29	in	in	ADP
taxlaw-2798	97	30	taxable	taxable	ADJ
taxlaw-2798	97	31	income	income	NOUN
taxlaw-2798	97	32	,	,	PUNCT
taxlaw-2798	97	33	might	might	AUX
taxlaw-2798	97	34	even	even	ADV
taxlaw-2798	97	35	have	have	VERB
taxlaw-2798	97	36	to	to	PART
taxlaw-2798	97	37	be	be	AUX
taxlaw-2798	97	38	paid	pay	VERB
taxlaw-2798	97	39	before	before	SCONJ
taxlaw-2798	97	40	the	the	DET
taxlaw-2798	97	41	amount	amount	NOUN
taxlaw-2798	97	42	is	be	AUX
taxlaw-2798	97	43	actually	actually	ADV
taxlaw-2798	97	44	collected	collect	VERB
taxlaw-2798	97	45	.	.	PUNCT
taxlaw-2798	98	1	should	should	AUX
taxlaw-2798	98	2	we	we	PRON
taxlaw-2798	98	3	instead	instead	ADV
taxlaw-2798	98	4	discount	discount	VERB
taxlaw-2798	98	5	the	the	DET
taxlaw-2798	98	6	amount	amount	NOUN
taxlaw-2798	98	7	of	of	ADP
taxlaw-2798	98	8	income	income	NOUN
taxlaw-2798	98	9	in	in	ADP
taxlaw-2798	98	10	2010	2010	NUM
taxlaw-2798	98	11	and	and	CCONJ
taxlaw-2798	98	12	,	,	PUNCT
taxlaw-2798	98	13	if	if	SCONJ
taxlaw-2798	98	14	so	so	ADV
taxlaw-2798	98	15	,	,	PUNCT
taxlaw-2798	98	16	how	how	SCONJ
taxlaw-2798	98	17	—	—	PUNCT
taxlaw-2798	98	18	and	and	CCONJ
taxlaw-2798	98	19	when	when	SCONJ
taxlaw-2798	98	20	—	—	PUNCT
taxlaw-2798	98	21	do	do	AUX
taxlaw-2798	98	22	we	we	PRON
taxlaw-2798	98	23	treat	treat	VERB
taxlaw-2798	98	24	the	the	DET
taxlaw-2798	98	25	additional	additional	ADJ
taxlaw-2798	98	26	amount	amount	NOUN
taxlaw-2798	98	27	that	that	PRON
taxlaw-2798	98	28	will	will	AUX
taxlaw-2798	98	29	eventually	eventually	ADV
taxlaw-2798	98	30	be	be	AUX
taxlaw-2798	98	31	received	receive	VERB
taxlaw-2798	98	32	?	?	PUNCT
taxlaw-2798	99	1	or	or	CCONJ
taxlaw-2798	99	2	should	should	AUX
taxlaw-2798	99	3	a	a	PRON
taxlaw-2798	99	4	not	not	PART
taxlaw-2798	99	5	be	be	AUX
taxlaw-2798	99	6	treated	treat	VERB
taxlaw-2798	99	7	as	as	ADP
taxlaw-2798	99	8	having	have	VERB
taxlaw-2798	99	9	income	income	NOUN
taxlaw-2798	99	10	at	at	ADV
taxlaw-2798	99	11	all	all	ADV
taxlaw-2798	99	12	until	until	ADP
taxlaw-2798	99	13	2011	2011	NUM
taxlaw-2798	99	14	,	,	PUNCT
taxlaw-2798	99	15	even	even	ADV
taxlaw-2798	99	16	though	though	SCONJ
taxlaw-2798	99	17	that	that	DET
taxlaw-2798	99	18	result	result	NOUN
taxlaw-2798	99	19	would	would	AUX
taxlaw-2798	99	20	clearly	clearly	ADV
taxlaw-2798	99	21	be	be	AUX
taxlaw-2798	99	22	inconsistent	inconsistent	ADJ
taxlaw-2798	99	23	with	with	ADP
taxlaw-2798	99	24	financial	financial	ADJ
taxlaw-2798	99	25	accounting	accounting	NOUN
taxlaw-2798	99	26	?	?	PUNCT
taxlaw-2798	100	1	those	those	PRON
taxlaw-2798	100	2	are	be	AUX
taxlaw-2798	100	3	serious	serious	ADJ
taxlaw-2798	100	4	issues	issue	NOUN
taxlaw-2798	100	5	,	,	PUNCT
taxlaw-2798	100	6	addressed	address	VERB
taxlaw-2798	100	7	differently	differently	ADV
taxlaw-2798	100	8	by	by	ADP
taxlaw-2798	100	9	different	different	ADJ
taxlaw-2798	100	10	tax	tax	NOUN
taxlaw-2798	100	11	regimes	regime	NOUN
taxlaw-2798	100	12	,	,	PUNCT
taxlaw-2798	100	13	and	and	CCONJ
taxlaw-2798	100	14	with	with	ADP
taxlaw-2798	100	15	no	no	DET
taxlaw-2798	100	16	clearly	clearly	ADV
taxlaw-2798	100	17	right	right	ADJ
taxlaw-2798	100	18	answers	answer	NOUN
taxlaw-2798	100	19	.	.	PUNCT
taxlaw-2798	101	1	(	(	PUNCT
taxlaw-2798	101	2	there	there	PRON
taxlaw-2798	101	3	are	be	VERB
taxlaw-2798	101	4	,	,	PUNCT
taxlaw-2798	101	5	however	however	ADV
taxlaw-2798	101	6	,	,	PUNCT
taxlaw-2798	101	7	clearly	clearly	ADV
taxlaw-2798	101	8	wrong	wrong	ADJ
taxlaw-2798	101	9	ones	one	NOUN
taxlaw-2798	101	10	.	.	PUNCT
taxlaw-2798	102	1	for	for	ADP
taxlaw-2798	102	2	example	example	NOUN
taxlaw-2798	102	3	,	,	PUNCT
taxlaw-2798	102	4	no	no	DET
taxlaw-2798	102	5	one	one	PRON
taxlaw-2798	102	6	could	could	AUX
taxlaw-2798	102	7	reasonably	reasonably	ADV
taxlaw-2798	102	8	conclude	conclude	VERB
taxlaw-2798	102	9	that	that	SCONJ
taxlaw-2798	102	10	income	income	NOUN
taxlaw-2798	102	11	should	should	AUX
taxlaw-2798	102	12	be	be	AUX
taxlaw-2798	102	13	recognized	recognize	VERB
taxlaw-2798	102	14	only	only	ADV
taxlaw-2798	102	15	in	in	ADP
taxlaw-2798	102	16	2011	2011	NUM
taxlaw-2798	102	17	in	in	ADP
taxlaw-2798	102	18	the	the	DET
taxlaw-2798	102	19	amount	amount	NOUN
taxlaw-2798	102	20	of	of	ADP
taxlaw-2798	102	21	the	the	DET
taxlaw-2798	102	22	present	present	ADJ
taxlaw-2798	102	23	value	value	NOUN
taxlaw-2798	102	24	13	13	NUM
taxlaw-2798	102	25	.	.	PUNCT
taxlaw-2798	103	1	i	i	PRON
taxlaw-2798	103	2	have	have	AUX
taxlaw-2798	103	3	written	write	VERB
taxlaw-2798	103	4	on	on	ADP
taxlaw-2798	103	5	some	some	PRON
taxlaw-2798	103	6	of	of	ADP
taxlaw-2798	103	7	these	these	DET
taxlaw-2798	103	8	issues	issue	NOUN
taxlaw-2798	103	9	,	,	PUNCT
taxlaw-2798	103	10	and	and	CCONJ
taxlaw-2798	103	11	shekel	shekel	NOUN
taxlaw-2798	103	12	kindly	kindly	ADV
taxlaw-2798	103	13	cited	cite	VERB
taxlaw-2798	103	14	my	my	PRON
taxlaw-2798	103	15	work	work	NOUN
taxlaw-2798	103	16	.	.	PUNCT
taxlaw-2798	104	1	see	see	VERB
taxlaw-2798	104	2	,	,	PUNCT
taxlaw-2798	104	3	e.g.	e.g.	ADV
taxlaw-2798	104	4	,	,	PUNCT
taxlaw-2798	104	5	erik	erik	PROPN
taxlaw-2798	104	6	m.	m.	PROPN
taxlaw-2798	104	7	jensen	jensen	PROPN
taxlaw-2798	104	8	,	,	PUNCT
taxlaw-2798	104	9	the	the	DET
taxlaw-2798	104	10	deduction	deduction	NOUN
taxlaw-2798	104	11	of	of	ADP
taxlaw-2798	104	12	future	future	ADJ
taxlaw-2798	104	13	liabilities	liability	NOUN
taxlaw-2798	104	14	by	by	ADP
taxlaw-2798	104	15	accrual	accrual	ADJ
taxlaw-2798	104	16	-	-	PUNCT
taxlaw-2798	104	17	basis	basis	NOUN
taxlaw-2798	104	18	taxpayers	taxpayer	NOUN
taxlaw-2798	104	19	:	:	PUNCT
taxlaw-2798	104	20	premature	premature	ADJ
taxlaw-2798	104	21	accruals	accrual	NOUN
taxlaw-2798	104	22	,	,	PUNCT
taxlaw-2798	104	23	the	the	DET
taxlaw-2798	104	24	all	all	DET
taxlaw-2798	104	25	events	event	NOUN
taxlaw-2798	104	26	test	test	NOUN
taxlaw-2798	104	27	,	,	PUNCT
taxlaw-2798	104	28	and	and	CCONJ
taxlaw-2798	104	29	economic	economic	ADJ
taxlaw-2798	104	30	performance	performance	NOUN
taxlaw-2798	104	31	,	,	PUNCT
taxlaw-2798	104	32	37	37	NUM
taxlaw-2798	104	33	u.	u.	PROPN
taxlaw-2798	104	34	fla	fla	PROPN
taxlaw-2798	104	35	.	.	PUNCT
taxlaw-2798	105	1	l.	l.	PROPN
taxlaw-2798	105	2	rev	rev	PROPN
taxlaw-2798	105	3	.	.	PROPN
taxlaw-2798	105	4	443	443	NUM
taxlaw-2798	105	5	(	(	PUNCT
taxlaw-2798	105	6	1985	1985	NUM
taxlaw-2798	105	7	)	)	PUNCT
taxlaw-2798	105	8	;	;	PUNCT
taxlaw-2798	105	9	erik	erik	PROPN
taxlaw-2798	105	10	m.	m.	PROPN
taxlaw-2798	105	11	jensen	jensen	PROPN
taxlaw-2798	105	12	,	,	PUNCT
taxlaw-2798	105	13	the	the	DET
taxlaw-2798	105	14	supreme	supreme	PROPN
taxlaw-2798	105	15	court	court	PROPN
taxlaw-2798	105	16	and	and	CCONJ
taxlaw-2798	105	17	the	the	DET
taxlaw-2798	105	18	timing	timing	NOUN
taxlaw-2798	105	19	of	of	ADP
taxlaw-2798	105	20	deductions	deduction	NOUN
taxlaw-2798	105	21	for	for	ADP
taxlaw-2798	105	22	accrualbasis	accrualbasis	NOUN
taxlaw-2798	105	23	taxpayers	taxpayer	NOUN
taxlaw-2798	105	24	,	,	PUNCT
taxlaw-2798	105	25	22	22	NUM
taxlaw-2798	105	26	ga	ga	PROPN
taxlaw-2798	105	27	.	.	PUNCT
taxlaw-2798	105	28	l.	l.	PROPN
taxlaw-2798	105	29	rev	rev	PROPN
taxlaw-2798	105	30	.	.	PROPN
taxlaw-2798	106	1	229	229	NUM
taxlaw-2798	106	2	(	(	PUNCT
taxlaw-2798	106	3	1988	1988	NUM
taxlaw-2798	106	4	)	)	PUNCT
taxlaw-2798	106	5	.	.	PUNCT
taxlaw-2798	107	1	14	14	NUM
taxlaw-2798	107	2	.	.	PUNCT
taxlaw-2798	107	3	shekel	shekel	NOUN
taxlaw-2798	107	4	at	at	ADP
taxlaw-2798	107	5	1	1	NUM
taxlaw-2798	107	6	.	.	PUNCT
taxlaw-2798	107	7	2010	2010	NUM
taxlaw-2798	107	8	]	]	PUNCT
taxlaw-2798	107	9	timi	timi	PROPN
taxlaw-2798	107	10	�	�	PROPN
taxlaw-2798	107	11	g	g	PROPN
taxlaw-2798	107	12	of	of	ADP
taxlaw-2798	107	13	i	i	PRON
taxlaw-2798	107	14	�	�	PROPN
taxlaw-2798	107	15	come	come	VERB
taxlaw-2798	107	16	recog	recog	VERB
taxlaw-2798	107	17	�	�	PROPN
taxlaw-2798	107	18	itio	itio	PROPN
taxlaw-2798	107	19	�	�	PROPN
taxlaw-2798	107	20	267	267	NUM
taxlaw-2798	107	21	discounted	discount	VERB
taxlaw-2798	107	22	to	to	ADP
taxlaw-2798	107	23	2010	2010	NUM
taxlaw-2798	107	24	.	.	PUNCT
taxlaw-2798	107	25	)	)	PUNCT
taxlaw-2798	108	1	the	the	DET
taxlaw-2798	108	2	shorter	shorter	ADV
taxlaw-2798	108	3	the	the	DET
taxlaw-2798	108	4	time	time	NOUN
taxlaw-2798	108	5	between	between	ADP
taxlaw-2798	108	6	the	the	DET
taxlaw-2798	108	7	two	two	NUM
taxlaw-2798	108	8	events	event	NOUN
taxlaw-2798	108	9	,	,	PUNCT
taxlaw-2798	108	10	the	the	PRON
taxlaw-2798	108	11	less	less	ADV
taxlaw-2798	108	12	serious	serious	ADJ
taxlaw-2798	108	13	the	the	DET
taxlaw-2798	108	14	problem	problem	NOUN
taxlaw-2798	108	15	,	,	PUNCT
taxlaw-2798	108	16	of	of	ADP
taxlaw-2798	108	17	course	course	NOUN
taxlaw-2798	108	18	.	.	PUNCT
taxlaw-2798	109	1	and	and	CCONJ
taxlaw-2798	109	2	if	if	SCONJ
taxlaw-2798	109	3	the	the	DET
taxlaw-2798	109	4	time	time	NOUN
taxlaw-2798	109	5	is	be	AUX
taxlaw-2798	109	6	sufficiently	sufficiently	ADV
taxlaw-2798	109	7	short	short	ADJ
taxlaw-2798	109	8	,	,	PUNCT
taxlaw-2798	109	9	everyone	everyone	PRON
taxlaw-2798	109	10	would	would	AUX
taxlaw-2798	109	11	agree	agree	VERB
taxlaw-2798	109	12	,	,	PUNCT
taxlaw-2798	109	13	i	i	PRON
taxlaw-2798	109	14	think	think	VERB
taxlaw-2798	109	15	,	,	PUNCT
taxlaw-2798	109	16	that	that	SCONJ
taxlaw-2798	109	17	we	we	PRON
taxlaw-2798	109	18	can	can	AUX
taxlaw-2798	109	19	safely	safely	ADV
taxlaw-2798	109	20	ignore	ignore	VERB
taxlaw-2798	109	21	the	the	DET
taxlaw-2798	109	22	issues	issue	NOUN
taxlaw-2798	109	23	altogether	altogether	ADV
taxlaw-2798	109	24	(	(	PUNCT
taxlaw-2798	109	25	except	except	SCONJ
taxlaw-2798	109	26	,	,	PUNCT
taxlaw-2798	109	27	perhaps	perhaps	ADV
taxlaw-2798	109	28	,	,	PUNCT
taxlaw-2798	109	29	for	for	ADP
taxlaw-2798	109	30	the	the	DET
taxlaw-2798	109	31	end	end	NOUN
taxlaw-2798	109	32	-	-	PUNCT
taxlaw-2798	109	33	of	of	ADP
taxlaw-2798	109	34	-	-	PUNCT
taxlaw-2798	109	35	year	year	NOUN
taxlaw-2798	109	36	straddling	straddling	NOUN
taxlaw-2798	109	37	)	)	PUNCT
taxlaw-2798	109	38	.	.	PUNCT
taxlaw-2798	110	1	with	with	ADP
taxlaw-2798	110	2	longer	long	ADJ
taxlaw-2798	110	3	time	time	NOUN
taxlaw-2798	110	4	periods	period	NOUN
taxlaw-2798	110	5	involved	involve	VERB
taxlaw-2798	110	6	,	,	PUNCT
taxlaw-2798	110	7	however	however	ADV
taxlaw-2798	110	8	,	,	PUNCT
taxlaw-2798	110	9	a	a	DET
taxlaw-2798	110	10	simple	simple	ADJ
taxlaw-2798	110	11	answer	answer	NOUN
taxlaw-2798	110	12	may	may	AUX
taxlaw-2798	110	13	make	make	VERB
taxlaw-2798	110	14	things	thing	NOUN
taxlaw-2798	110	15	,	,	PUNCT
taxlaw-2798	110	16	well	well	INTJ
taxlaw-2798	110	17	,	,	PUNCT
taxlaw-2798	110	18	simpler	simple	ADJ
taxlaw-2798	110	19	,	,	PUNCT
taxlaw-2798	110	20	but	but	CCONJ
taxlaw-2798	110	21	at	at	ADP
taxlaw-2798	110	22	a	a	DET
taxlaw-2798	110	23	technical	technical	ADJ
taxlaw-2798	110	24	cost	cost	NOUN
taxlaw-2798	110	25	.	.	PUNCT
taxlaw-2798	111	1	similar	similar	ADJ
taxlaw-2798	111	2	questions	question	NOUN
taxlaw-2798	111	3	arise	arise	VERB
taxlaw-2798	111	4	from	from	ADP
taxlaw-2798	111	5	the	the	DET
taxlaw-2798	111	6	payor	payor	NOUN
taxlaw-2798	111	7	’s	’s	PART
taxlaw-2798	111	8	standpoint	standpoint	NOUN
taxlaw-2798	111	9	in	in	ADP
taxlaw-2798	111	10	the	the	DET
taxlaw-2798	111	11	above	above	ADJ
taxlaw-2798	111	12	transaction	transaction	NOUN
taxlaw-2798	111	13	.	.	PUNCT
taxlaw-2798	112	1	let	let	VERB
taxlaw-2798	112	2	’s	’s	NOUN
taxlaw-2798	112	3	assume	assume	VERB
taxlaw-2798	112	4	payor	payor	PROPN
taxlaw-2798	112	5	b	b	NOUN
taxlaw-2798	112	6	is	be	AUX
taxlaw-2798	112	7	an	an	DET
taxlaw-2798	112	8	accrual	accrual	ADJ
taxlaw-2798	112	9	-	-	PUNCT
taxlaw-2798	112	10	basis	basis	NOUN
taxlaw-2798	112	11	taxpayer	taxpayer	NOUN
taxlaw-2798	112	12	,	,	PUNCT
taxlaw-2798	112	13	and	and	CCONJ
taxlaw-2798	112	14	the	the	DET
taxlaw-2798	112	15	expense	expense	NOUN
taxlaw-2798	112	16	is	be	AUX
taxlaw-2798	112	17	ordinary	ordinary	ADJ
taxlaw-2798	112	18	and	and	CCONJ
taxlaw-2798	112	19	necessary	necessary	ADJ
taxlaw-2798	112	20	in	in	ADP
taxlaw-2798	112	21	character	character	NOUN
taxlaw-2798	112	22	.	.	PUNCT
taxlaw-2798	113	1	when	when	SCONJ
taxlaw-2798	113	2	should	should	AUX
taxlaw-2798	113	3	the	the	DET
taxlaw-2798	113	4	deduction	deduction	NOUN
taxlaw-2798	113	5	be	be	AUX
taxlaw-2798	113	6	taken	take	VERB
taxlaw-2798	113	7	and	and	CCONJ
taxlaw-2798	113	8	in	in	ADP
taxlaw-2798	113	9	what	what	DET
taxlaw-2798	113	10	amount	amount	NOUN
taxlaw-2798	113	11	?	?	PUNCT
taxlaw-2798	114	1	for	for	ADP
taxlaw-2798	114	2	a	a	DET
taxlaw-2798	114	3	time	time	NOUN
taxlaw-2798	114	4	in	in	ADP
taxlaw-2798	114	5	the	the	DET
taxlaw-2798	114	6	united	united	PROPN
taxlaw-2798	114	7	states	states	PROPN
taxlaw-2798	114	8	,	,	PUNCT
taxlaw-2798	114	9	it	it	PRON
taxlaw-2798	114	10	was	be	AUX
taxlaw-2798	114	11	thought	think	VERB
taxlaw-2798	114	12	that	that	SCONJ
taxlaw-2798	114	13	the	the	DET
taxlaw-2798	114	14	controlling	control	VERB
taxlaw-2798	114	15	rule	rule	NOUN
taxlaw-2798	114	16	(	(	PUNCT
taxlaw-2798	114	17	a	a	DET
taxlaw-2798	114	18	liability	liability	NOUN
taxlaw-2798	114	19	could	could	AUX
taxlaw-2798	114	20	be	be	AUX
taxlaw-2798	114	21	deducted	deduct	VERB
taxlaw-2798	114	22	when	when	SCONJ
taxlaw-2798	114	23	all	all	DET
taxlaw-2798	114	24	events	event	NOUN
taxlaw-2798	114	25	had	have	AUX
taxlaw-2798	114	26	occurred	occur	VERB
taxlaw-2798	114	27	that	that	PRON
taxlaw-2798	114	28	fixed	fix	VERB
taxlaw-2798	114	29	the	the	DET
taxlaw-2798	114	30	obligation	obligation	NOUN
taxlaw-2798	114	31	,	,	PUNCT
taxlaw-2798	114	32	and	and	CCONJ
taxlaw-2798	114	33	the	the	DET
taxlaw-2798	114	34	amount	amount	NOUN
taxlaw-2798	114	35	could	could	AUX
taxlaw-2798	114	36	be	be	AUX
taxlaw-2798	114	37	determined	determine	VERB
taxlaw-2798	114	38	with	with	ADP
taxlaw-2798	114	39	reasonable	reasonable	ADJ
taxlaw-2798	114	40	certainty	certainty	NOUN
taxlaw-2798	114	41	)	)	PUNCT
taxlaw-2798	114	42	permitted	permit	VERB
taxlaw-2798	114	43	an	an	DET
taxlaw-2798	114	44	accrual	accrual	ADJ
taxlaw-2798	114	45	-	-	PUNCT
taxlaw-2798	114	46	basis	basis	NOUN
taxlaw-2798	114	47	taxpayer	taxpayer	NOUN
taxlaw-2798	114	48	to	to	PART
taxlaw-2798	114	49	deduct	deduct	VERB
taxlaw-2798	114	50	the	the	DET
taxlaw-2798	114	51	full	full	ADJ
taxlaw-2798	114	52	face	face	NOUN
taxlaw-2798	114	53	amount	amount	NOUN
taxlaw-2798	114	54	of	of	ADP
taxlaw-2798	114	55	a	a	DET
taxlaw-2798	114	56	future	future	ADJ
taxlaw-2798	114	57	obligation	obligation	NOUN
taxlaw-2798	114	58	,	,	PUNCT
taxlaw-2798	114	59	regardless	regardless	ADV
taxlaw-2798	114	60	of	of	ADP
taxlaw-2798	114	61	when	when	SCONJ
taxlaw-2798	114	62	the	the	DET
taxlaw-2798	114	63	obligation	obligation	NOUN
taxlaw-2798	114	64	would	would	AUX
taxlaw-2798	114	65	be	be	AUX
taxlaw-2798	114	66	satisfied.15	satisfied.15	VERB
taxlaw-2798	114	67	an	an	DET
taxlaw-2798	114	68	obligation	obligation	NOUN
taxlaw-2798	114	69	to	to	PART
taxlaw-2798	114	70	pay	pay	VERB
taxlaw-2798	114	71	$	$	SYM
taxlaw-2798	114	72	1000	1000	NUM
taxlaw-2798	114	73	in	in	ADP
taxlaw-2798	114	74	twenty	twenty	NUM
taxlaw-2798	114	75	years	year	NOUN
taxlaw-2798	114	76	could	could	AUX
taxlaw-2798	114	77	have	have	AUX
taxlaw-2798	114	78	generated	generate	VERB
taxlaw-2798	114	79	a	a	DET
taxlaw-2798	114	80	$	$	SYM
taxlaw-2798	114	81	1000	1000	NUM
taxlaw-2798	114	82	deduction	deduction	NOUN
taxlaw-2798	114	83	at	at	ADP
taxlaw-2798	114	84	the	the	DET
taxlaw-2798	114	85	time	time	NOUN
taxlaw-2798	114	86	the	the	DET
taxlaw-2798	114	87	obligation	obligation	NOUN
taxlaw-2798	114	88	was	be	AUX
taxlaw-2798	114	89	incurred	incur	VERB
taxlaw-2798	114	90	,	,	PUNCT
taxlaw-2798	114	91	a	a	DET
taxlaw-2798	114	92	nonsensical	nonsensical	ADJ
taxlaw-2798	114	93	result	result	NOUN
taxlaw-2798	114	94	.	.	PUNCT
taxlaw-2798	115	1	that	that	PRON
taxlaw-2798	115	2	led	lead	VERB
taxlaw-2798	115	3	professor	professor	NOUN
taxlaw-2798	115	4	alan	alan	PROPN
taxlaw-2798	115	5	gunn	gunn	PROPN
taxlaw-2798	115	6	famously	famously	ADV
taxlaw-2798	115	7	to	to	PART
taxlaw-2798	115	8	remark	remark	VERB
taxlaw-2798	115	9	that	that	SCONJ
taxlaw-2798	115	10	,	,	PUNCT
taxlaw-2798	115	11	if	if	SCONJ
taxlaw-2798	115	12	that	that	PRON
taxlaw-2798	115	13	in	in	ADP
taxlaw-2798	115	14	fact	fact	NOUN
taxlaw-2798	115	15	were	be	AUX
taxlaw-2798	115	16	the	the	DET
taxlaw-2798	115	17	law	law	NOUN
taxlaw-2798	115	18	,	,	PUNCT
taxlaw-2798	115	19	“	"	PUNCT
taxlaw-2798	115	20	well	well	ADV
taxlaw-2798	115	21	-	-	PUNCT
taxlaw-2798	115	22	advised	advise	VERB
taxlaw-2798	115	23	accrual	accrual	ADJ
taxlaw-2798	115	24	-	-	PUNCT
taxlaw-2798	115	25	method	method	NOUN
taxlaw-2798	115	26	businesses	business	NOUN
taxlaw-2798	115	27	should	should	AUX
taxlaw-2798	115	28	cancel	cancel	VERB
taxlaw-2798	115	29	their	their	PRON
taxlaw-2798	115	30	liability	liability	NOUN
taxlaw-2798	115	31	insurance	insurance	NOUN
taxlaw-2798	115	32	and	and	CCONJ
taxlaw-2798	115	33	run	run	VERB
taxlaw-2798	115	34	down	down	ADP
taxlaw-2798	115	35	pedestrians	pedestrian	NOUN
taxlaw-2798	115	36	at	at	ADP
taxlaw-2798	115	37	the	the	DET
taxlaw-2798	115	38	rate	rate	NOUN
taxlaw-2798	115	39	of	of	ADP
taxlaw-2798	115	40	at	at	ADV
taxlaw-2798	115	41	least	least	ADV
taxlaw-2798	115	42	one	one	NUM
taxlaw-2798	115	43	a	a	DET
taxlaw-2798	115	44	year	year	NOUN
taxlaw-2798	115	45	.	.	PUNCT
taxlaw-2798	116	1	”16	”16	NOUN
taxlaw-2798	116	2	run	run	VERB
taxlaw-2798	116	3	a	a	DET
taxlaw-2798	116	4	guy	guy	NOUN
taxlaw-2798	116	5	down	down	ADP
taxlaw-2798	116	6	today	today	NOUN
taxlaw-2798	116	7	,	,	PUNCT
taxlaw-2798	116	8	deduct	deduct	VERB
taxlaw-2798	116	9	the	the	DET
taxlaw-2798	116	10	full	full	ADJ
taxlaw-2798	116	11	amount	amount	NOUN
taxlaw-2798	116	12	of	of	ADP
taxlaw-2798	116	13	the	the	DET
taxlaw-2798	116	14	tort	tort	NOUN
taxlaw-2798	116	15	liability	liability	NOUN
taxlaw-2798	116	16	that	that	PRON
taxlaw-2798	116	17	might	might	AUX
taxlaw-2798	116	18	not	not	PART
taxlaw-2798	116	19	have	have	VERB
taxlaw-2798	116	20	to	to	PART
taxlaw-2798	116	21	be	be	AUX
taxlaw-2798	116	22	satisfied	satisfied	ADJ
taxlaw-2798	116	23	for	for	ADP
taxlaw-2798	116	24	years	year	NOUN
taxlaw-2798	116	25	,	,	PUNCT
taxlaw-2798	116	26	and	and	CCONJ
taxlaw-2798	116	27	use	use	VERB
taxlaw-2798	116	28	the	the	DET
taxlaw-2798	116	29	tax	tax	NOUN
taxlaw-2798	116	30	savings	saving	NOUN
taxlaw-2798	116	31	to	to	PART
taxlaw-2798	116	32	cover	cover	VERB
taxlaw-2798	116	33	the	the	DET
taxlaw-2798	116	34	liability	liability	NOUN
taxlaw-2798	116	35	and	and	CCONJ
taxlaw-2798	116	36	a	a	DET
taxlaw-2798	116	37	lot	lot	NOUN
taxlaw-2798	116	38	more.17	more.17	NOUN
taxlaw-2798	116	39	another	another	DET
taxlaw-2798	116	40	example	example	NOUN
taxlaw-2798	116	41	reflects	reflect	VERB
taxlaw-2798	116	42	similar	similar	ADJ
taxlaw-2798	116	43	questions	question	NOUN
taxlaw-2798	116	44	of	of	ADP
taxlaw-2798	116	45	when	when	SCONJ
taxlaw-2798	116	46	and	and	CCONJ
taxlaw-2798	116	47	how	how	SCONJ
taxlaw-2798	116	48	much	much	ADJ
taxlaw-2798	116	49	:	:	PUNCT
taxlaw-2798	116	50	c	c	NOUN
taxlaw-2798	116	51	receives	receive	VERB
taxlaw-2798	116	52	an	an	DET
taxlaw-2798	116	53	advance	advance	NOUN
taxlaw-2798	116	54	or	or	CCONJ
taxlaw-2798	116	55	deposit	deposit	NOUN
taxlaw-2798	116	56	that	that	PRON
taxlaw-2798	116	57	,	,	PUNCT
taxlaw-2798	116	58	under	under	ADP
taxlaw-2798	116	59	financial	financial	ADJ
taxlaw-2798	116	60	accounting	accounting	NOUN
taxlaw-2798	116	61	standards	standard	NOUN
taxlaw-2798	116	62	,	,	PUNCT
taxlaw-2798	116	63	is	be	AUX
taxlaw-2798	116	64	not	not	PART
taxlaw-2798	116	65	required	require	VERB
taxlaw-2798	116	66	to	to	PART
taxlaw-2798	116	67	be	be	AUX
taxlaw-2798	116	68	included	include	VERB
taxlaw-2798	116	69	in	in	ADP
taxlaw-2798	116	70	income	income	NOUN
taxlaw-2798	116	71	currently	currently	ADV
taxlaw-2798	116	72	because	because	SCONJ
taxlaw-2798	116	73	it	it	PRON
taxlaw-2798	116	74	might	might	AUX
taxlaw-2798	116	75	have	have	VERB
taxlaw-2798	116	76	to	to	PART
taxlaw-2798	116	77	be	be	AUX
taxlaw-2798	116	78	returned	return	VERB
taxlaw-2798	116	79	.	.	PUNCT
taxlaw-2798	117	1	income	income	NOUN
taxlaw-2798	117	2	,	,	PUNCT
taxlaw-2798	117	3	if	if	SCONJ
taxlaw-2798	117	4	it	it	PRON
taxlaw-2798	117	5	is	be	AUX
taxlaw-2798	117	6	to	to	PART
taxlaw-2798	117	7	be	be	AUX
taxlaw-2798	117	8	recognized	recognize	VERB
taxlaw-2798	117	9	at	at	ADV
taxlaw-2798	117	10	all	all	ADV
taxlaw-2798	117	11	,	,	PUNCT
taxlaw-2798	117	12	occurs	occur	VERB
taxlaw-2798	117	13	when	when	SCONJ
taxlaw-2798	117	14	the	the	DET
taxlaw-2798	117	15	recipient	recipient	NOUN
taxlaw-2798	117	16	’s	’	VERB
taxlaw-2798	117	17	right	right	NOUN
taxlaw-2798	117	18	to	to	PART
taxlaw-2798	117	19	keep	keep	VERB
taxlaw-2798	117	20	the	the	DET
taxlaw-2798	117	21	funds	fund	NOUN
taxlaw-2798	117	22	becomes	become	VERB
taxlaw-2798	117	23	sufficiently	sufficiently	ADV
taxlaw-2798	117	24	clear	clear	ADJ
taxlaw-2798	117	25	.	.	PUNCT
taxlaw-2798	118	1	c	c	X
taxlaw-2798	118	2	nevertheless	nevertheless	ADV
taxlaw-2798	118	3	has	have	VERB
taxlaw-2798	118	4	the	the	DET
taxlaw-2798	118	5	dollars	dollar	NOUN
taxlaw-2798	118	6	in	in	ADP
taxlaw-2798	118	7	hand	hand	NOUN
taxlaw-2798	118	8	and	and	CCONJ
taxlaw-2798	118	9	can	can	AUX
taxlaw-2798	118	10	make	make	VERB
taxlaw-2798	118	11	use	use	NOUN
taxlaw-2798	118	12	of	of	ADP
taxlaw-2798	118	13	them	they	PRON
taxlaw-2798	118	14	(	(	PUNCT
taxlaw-2798	118	15	always	always	ADV
taxlaw-2798	118	16	subject	subject	ADJ
taxlaw-2798	118	17	to	to	ADP
taxlaw-2798	118	18	the	the	DET
taxlaw-2798	118	19	risk	risk	NOUN
taxlaw-2798	118	20	of	of	ADP
taxlaw-2798	118	21	repayment	repayment	NOUN
taxlaw-2798	118	22	,	,	PUNCT
taxlaw-2798	118	23	however	however	ADV
taxlaw-2798	118	24	)	)	PUNCT
taxlaw-2798	118	25	.	.	PUNCT
taxlaw-2798	119	1	u.s	u.s	PROPN
taxlaw-2798	119	2	.	.	PROPN
taxlaw-2798	119	3	doctrine	doctrine	NOUN
taxlaw-2798	119	4	generally	generally	ADV
taxlaw-2798	119	5	requires	require	VERB
taxlaw-2798	119	6	recognition	recognition	NOUN
taxlaw-2798	119	7	of	of	ADP
taxlaw-2798	119	8	income	income	NOUN
taxlaw-2798	119	9	before	before	SCONJ
taxlaw-2798	119	10	gaap	gaap	PROPN
taxlaw-2798	119	11	would	would	AUX
taxlaw-2798	119	12	treat	treat	VERB
taxlaw-2798	119	13	the	the	DET
taxlaw-2798	119	14	amounts	amount	NOUN
taxlaw-2798	119	15	as	as	ADP
taxlaw-2798	119	16	financial	financial	ADJ
taxlaw-2798	119	17	income.18	income.18	PROPN
taxlaw-2798	119	18	that	that	PRON
taxlaw-2798	119	19	has	have	VERB
taxlaw-2798	119	20	some	some	DET
taxlaw-2798	119	21	sense	sense	NOUN
taxlaw-2798	119	22	to	to	ADP
taxlaw-2798	119	23	it	it	PRON
taxlaw-2798	119	24	because	because	SCONJ
taxlaw-2798	119	25	of	of	ADP
taxlaw-2798	119	26	the	the	DET
taxlaw-2798	119	27	taxpayer	taxpayer	NOUN
taxlaw-2798	119	28	’s	’s	PART
taxlaw-2798	119	29	control	control	NOUN
taxlaw-2798	119	30	over	over	ADP
taxlaw-2798	119	31	15	15	NUM
taxlaw-2798	119	32	.	.	PUNCT
taxlaw-2798	120	1	e.g.	e.g.	ADV
taxlaw-2798	120	2	,	,	PUNCT
taxlaw-2798	120	3	ohio	ohio	PROPN
taxlaw-2798	120	4	river	river	PROPN
taxlaw-2798	120	5	collieries	collieries	PROPN
taxlaw-2798	120	6	co.	co.	PROPN
taxlaw-2798	121	1	v.	v.	ADP
taxlaw-2798	121	2	comm’r	comm’r	PROPN
taxlaw-2798	121	3	,	,	PUNCT
taxlaw-2798	121	4	77	77	NUM
taxlaw-2798	121	5	t.c	t.c	PROPN
taxlaw-2798	121	6	.	.	PROPN
taxlaw-2798	121	7	1369	1369	NUM
taxlaw-2798	121	8	(	(	PUNCT
taxlaw-2798	121	9	1981	1981	NUM
taxlaw-2798	121	10	)	)	PUNCT
taxlaw-2798	121	11	(	(	PUNCT
taxlaw-2798	121	12	permitting	permit	VERB
taxlaw-2798	121	13	current	current	ADJ
taxlaw-2798	121	14	deduction	deduction	NOUN
taxlaw-2798	121	15	for	for	ADP
taxlaw-2798	121	16	undiscounted	undiscounted	ADJ
taxlaw-2798	121	17	amount	amount	NOUN
taxlaw-2798	121	18	of	of	ADP
taxlaw-2798	121	19	future	future	ADJ
taxlaw-2798	121	20	reclamation	reclamation	NOUN
taxlaw-2798	121	21	obligation	obligation	NOUN
taxlaw-2798	121	22	)	)	PUNCT
taxlaw-2798	121	23	.	.	PUNCT
taxlaw-2798	122	1	16	16	NUM
taxlaw-2798	122	2	.	.	PUNCT
taxlaw-2798	123	1	alan	alan	PROPN
taxlaw-2798	123	2	gunn	gunn	PROPN
taxlaw-2798	123	3	,	,	PUNCT
taxlaw-2798	123	4	matching	matching	NOUN
taxlaw-2798	123	5	of	of	ADP
taxlaw-2798	123	6	costs	cost	NOUN
taxlaw-2798	123	7	and	and	CCONJ
taxlaw-2798	123	8	revenues	revenue	NOUN
taxlaw-2798	123	9	as	as	ADP
taxlaw-2798	123	10	a	a	DET
taxlaw-2798	123	11	goal	goal	NOUN
taxlaw-2798	123	12	of	of	ADP
taxlaw-2798	123	13	tax	tax	NOUN
taxlaw-2798	123	14	accounting	accounting	NOUN
taxlaw-2798	123	15	,	,	PUNCT
taxlaw-2798	123	16	4	4	NUM
taxlaw-2798	123	17	va	va	NOUN
taxlaw-2798	123	18	.	.	PUNCT
taxlaw-2798	123	19	tax	tax	PROPN
taxlaw-2798	123	20	rev	rev	PROPN
taxlaw-2798	123	21	.	.	PROPN
taxlaw-2798	123	22	1	1	NUM
taxlaw-2798	123	23	,	,	PUNCT
taxlaw-2798	123	24	26	26	NUM
taxlaw-2798	123	25	(	(	PUNCT
taxlaw-2798	123	26	1984	1984	NUM
taxlaw-2798	123	27	)	)	PUNCT
taxlaw-2798	123	28	.	.	PUNCT
taxlaw-2798	124	1	17	17	NUM
taxlaw-2798	124	2	.	.	PUNCT
taxlaw-2798	125	1	the	the	DET
taxlaw-2798	125	2	now	now	ADV
taxlaw-2798	125	3	generally	generally	ADV
taxlaw-2798	125	4	applicable	applicable	ADJ
taxlaw-2798	125	5	rules	rule	NOUN
taxlaw-2798	125	6	require	require	VERB
taxlaw-2798	125	7	that	that	SCONJ
taxlaw-2798	125	8	,	,	PUNCT
taxlaw-2798	125	9	in	in	ADP
taxlaw-2798	125	10	addition	addition	NOUN
taxlaw-2798	125	11	to	to	ADP
taxlaw-2798	125	12	satisfying	satisfy	VERB
taxlaw-2798	125	13	the	the	DET
taxlaw-2798	125	14	allevents	allevent	NOUN
taxlaw-2798	125	15	test	test	NOUN
taxlaw-2798	125	16	,	,	PUNCT
taxlaw-2798	125	17	the	the	DET
taxlaw-2798	125	18	taxpayer	taxpayer	NOUN
taxlaw-2798	125	19	may	may	AUX
taxlaw-2798	125	20	take	take	VERB
taxlaw-2798	125	21	a	a	DET
taxlaw-2798	125	22	deduction	deduction	NOUN
taxlaw-2798	125	23	no	no	ADV
taxlaw-2798	125	24	earlier	early	ADV
taxlaw-2798	125	25	than	than	ADP
taxlaw-2798	125	26	the	the	DET
taxlaw-2798	125	27	occurrence	occurrence	NOUN
taxlaw-2798	125	28	of	of	ADP
taxlaw-2798	125	29	“	"	PUNCT
taxlaw-2798	125	30	economic	economic	ADJ
taxlaw-2798	125	31	performance	performance	NOUN
taxlaw-2798	125	32	.	.	PUNCT
taxlaw-2798	125	33	”	"	PUNCT
taxlaw-2798	126	1	see	see	VERB
taxlaw-2798	126	2	i.r.c	i.r.c	NOUN
taxlaw-2798	126	3	.	.	PUNCT
taxlaw-2798	127	1	§	§	PROPN
taxlaw-2798	127	2	461(h	461(h	PROPN
taxlaw-2798	127	3	)	)	PUNCT
taxlaw-2798	127	4	(	(	PUNCT
taxlaw-2798	127	5	2010	2010	NUM
taxlaw-2798	127	6	)	)	PUNCT
taxlaw-2798	127	7	.	.	PUNCT
taxlaw-2798	128	1	those	those	DET
taxlaw-2798	128	2	rules	rule	NOUN
taxlaw-2798	128	3	often	often	ADV
taxlaw-2798	128	4	defer	defer	VERB
taxlaw-2798	128	5	deductions	deduction	NOUN
taxlaw-2798	128	6	(	(	PUNCT
taxlaw-2798	128	7	and	and	CCONJ
taxlaw-2798	128	8	can	can	AUX
taxlaw-2798	128	9	never	never	ADV
taxlaw-2798	128	10	accelerate	accelerate	VERB
taxlaw-2798	128	11	them	they	PRON
taxlaw-2798	128	12	)	)	PUNCT
taxlaw-2798	128	13	.	.	PUNCT
taxlaw-2798	129	1	and	and	CCONJ
taxlaw-2798	129	2	economic	economic	ADJ
taxlaw-2798	129	3	performance	performance	NOUN
taxlaw-2798	129	4	for	for	ADP
taxlaw-2798	129	5	a	a	DET
taxlaw-2798	129	6	tort	tort	NOUN
taxlaw-2798	129	7	liability	liability	NOUN
taxlaw-2798	129	8	would	would	AUX
taxlaw-2798	129	9	occur	occur	VERB
taxlaw-2798	129	10	only	only	ADV
taxlaw-2798	129	11	as	as	SCONJ
taxlaw-2798	129	12	payments	payment	NOUN
taxlaw-2798	129	13	are	be	AUX
taxlaw-2798	129	14	made	make	VERB
taxlaw-2798	129	15	,	,	PUNCT
taxlaw-2798	129	16	thus	thus	ADV
taxlaw-2798	129	17	deferring	defer	VERB
taxlaw-2798	129	18	the	the	DET
taxlaw-2798	129	19	deduction	deduction	NOUN
taxlaw-2798	129	20	(	(	PUNCT
taxlaw-2798	129	21	and	and	CCONJ
taxlaw-2798	129	22	destroying	destroy	VERB
taxlaw-2798	129	23	gunn	gunn	PROPN
taxlaw-2798	129	24	’s	’s	PART
taxlaw-2798	129	25	tongue	tongue	NOUN
taxlaw-2798	129	26	-	-	PUNCT
taxlaw-2798	129	27	in	in	ADP
taxlaw-2798	129	28	-	-	PUNCT
taxlaw-2798	129	29	cheek	cheek	NOUN
taxlaw-2798	129	30	business	business	NOUN
taxlaw-2798	129	31	strategy	strategy	NOUN
taxlaw-2798	129	32	)	)	PUNCT
taxlaw-2798	129	33	.	.	PUNCT
taxlaw-2798	130	1	see	see	VERB
taxlaw-2798	130	2	i.r.c	i.r.c	NOUN
taxlaw-2798	130	3	.	.	PUNCT
taxlaw-2798	131	1	§	§	PROPN
taxlaw-2798	131	2	461(h)(2)(c	461(h)(2)(c	PROPN
taxlaw-2798	131	3	)	)	PUNCT
taxlaw-2798	131	4	(	(	PUNCT
taxlaw-2798	131	5	2010	2010	NUM
taxlaw-2798	131	6	)	)	PUNCT
taxlaw-2798	131	7	.	.	PUNCT
taxlaw-2798	132	1	18	18	NUM
taxlaw-2798	132	2	.	.	PUNCT
taxlaw-2798	133	1	see	see	VERB
taxlaw-2798	133	2	auto	auto	NOUN
taxlaw-2798	133	3	.	.	PUNCT
taxlaw-2798	134	1	club	club	NOUN
taxlaw-2798	134	2	of	of	ADP
taxlaw-2798	134	3	michigan	michigan	PROPN
taxlaw-2798	134	4	v.	v.	ADP
taxlaw-2798	134	5	comm’r	comm’r	PROPN
taxlaw-2798	134	6	,	,	PUNCT
taxlaw-2798	134	7	353	353	NUM
taxlaw-2798	134	8	u.s	u.s	PROPN
taxlaw-2798	134	9	.	.	PROPN
taxlaw-2798	134	10	180	180	NUM
taxlaw-2798	134	11	(	(	PUNCT
taxlaw-2798	134	12	1957	1957	NUM
taxlaw-2798	134	13	)	)	PUNCT
taxlaw-2798	134	14	;	;	PUNCT
taxlaw-2798	134	15	am	be	AUX
taxlaw-2798	134	16	.	.	PUNCT
taxlaw-2798	135	1	auto	auto	NOUN
taxlaw-2798	135	2	.	.	PUNCT
taxlaw-2798	136	1	ass’n	ass’n	VERB
taxlaw-2798	137	1	v.	v.	ADP
taxlaw-2798	137	2	268	268	NUM
taxlaw-2798	137	3	columbia	columbia	PROPN
taxlaw-2798	137	4	jour	jour	PROPN
taxlaw-2798	137	5	�	�	PROPN
taxlaw-2798	137	6	al	al	PROPN
taxlaw-2798	137	7	of	of	ADP
taxlaw-2798	137	8	tax	tax	NOUN
taxlaw-2798	137	9	law	law	NOUN
taxlaw-2798	137	10	[	[	X
taxlaw-2798	137	11	vol	vol	NOUN
taxlaw-2798	137	12	.	.	PUNCT
taxlaw-2798	138	1	1:262	1:262	NUM
taxlaw-2798	138	2	the	the	DET
taxlaw-2798	138	3	funds	fund	NOUN
taxlaw-2798	138	4	.	.	PUNCT
taxlaw-2798	139	1	in	in	ADP
taxlaw-2798	139	2	that	that	DET
taxlaw-2798	139	3	case	case	NOUN
taxlaw-2798	139	4	,	,	PUNCT
taxlaw-2798	139	5	deferring	defer	VERB
taxlaw-2798	139	6	the	the	DET
taxlaw-2798	139	7	time	time	NOUN
taxlaw-2798	139	8	of	of	ADP
taxlaw-2798	139	9	recognition	recognition	NOUN
taxlaw-2798	139	10	would	would	AUX
taxlaw-2798	139	11	have	have	VERB
taxlaw-2798	139	12	the	the	DET
taxlaw-2798	139	13	effect	effect	NOUN
taxlaw-2798	139	14	of	of	ADP
taxlaw-2798	139	15	understating	understate	VERB
taxlaw-2798	139	16	the	the	DET
taxlaw-2798	139	17	amount	amount	NOUN
taxlaw-2798	139	18	of	of	ADP
taxlaw-2798	139	19	income	income	NOUN
taxlaw-2798	139	20	.	.	PUNCT
taxlaw-2798	140	1	with	with	ADP
taxlaw-2798	140	2	common	common	ADJ
taxlaw-2798	140	3	fact	fact	NOUN
taxlaw-2798	140	4	patterns	pattern	NOUN
taxlaw-2798	140	5	like	like	ADP
taxlaw-2798	140	6	those	those	PRON
taxlaw-2798	140	7	,	,	PUNCT
taxlaw-2798	140	8	a	a	DET
taxlaw-2798	140	9	lot	lot	NOUN
taxlaw-2798	140	10	of	of	ADP
taxlaw-2798	140	11	dollars	dollar	NOUN
taxlaw-2798	140	12	can	can	AUX
taxlaw-2798	140	13	be	be	AUX
taxlaw-2798	140	14	at	at	ADP
taxlaw-2798	140	15	stake	stake	NOUN
taxlaw-2798	140	16	.	.	PUNCT
taxlaw-2798	141	1	shekel	shekel	NOUN
taxlaw-2798	141	2	concludes	conclude	VERB
taxlaw-2798	141	3	that	that	SCONJ
taxlaw-2798	141	4	none	none	NOUN
taxlaw-2798	141	5	of	of	ADP
taxlaw-2798	141	6	the	the	DET
taxlaw-2798	141	7	three	three	NUM
taxlaw-2798	141	8	countries	country	NOUN
taxlaw-2798	141	9	adequately	adequately	ADV
taxlaw-2798	141	10	deals	deal	VERB
taxlaw-2798	141	11	with	with	ADP
taxlaw-2798	141	12	the	the	DET
taxlaw-2798	141	13	collection	collection	NOUN
taxlaw-2798	141	14	and	and	CCONJ
taxlaw-2798	141	15	quantification	quantification	NOUN
taxlaw-2798	141	16	questions	question	NOUN
taxlaw-2798	141	17	,	,	PUNCT
taxlaw-2798	141	18	and	and	CCONJ
taxlaw-2798	141	19	he	he	PRON
taxlaw-2798	141	20	presents	present	VERB
taxlaw-2798	141	21	his	his	PRON
taxlaw-2798	141	22	own	own	ADJ
taxlaw-2798	141	23	theoretically	theoretically	ADV
taxlaw-2798	141	24	sophisticated	sophisticated	ADJ
taxlaw-2798	141	25	proposal	proposal	NOUN
taxlaw-2798	141	26	,	,	PUNCT
taxlaw-2798	141	27	the	the	DET
taxlaw-2798	141	28	saving	saving	NOUN
taxlaw-2798	141	29	of	of	ADP
taxlaw-2798	141	30	financing	financing	NOUN
taxlaw-2798	141	31	costs	cost	NOUN
taxlaw-2798	141	32	(	(	PUNCT
taxlaw-2798	141	33	sfc	sfc	NOUN
taxlaw-2798	141	34	)	)	PUNCT
taxlaw-2798	141	35	model	model	NOUN
taxlaw-2798	141	36	.	.	PUNCT
taxlaw-2798	142	1	i	i	PRON
taxlaw-2798	142	2	’m	’m	AUX
taxlaw-2798	142	3	not	not	PART
taxlaw-2798	142	4	going	go	VERB
taxlaw-2798	142	5	to	to	PART
taxlaw-2798	142	6	print	print	VERB
taxlaw-2798	142	7	it	it	PRON
taxlaw-2798	142	8	here	here	ADV
taxlaw-2798	142	9	,	,	PUNCT
taxlaw-2798	142	10	in	in	ADP
taxlaw-2798	142	11	part	part	NOUN
taxlaw-2798	142	12	because	because	SCONJ
taxlaw-2798	142	13	i	i	PRON
taxlaw-2798	142	14	’d	’d	NOUN
taxlaw-2798	142	15	have	have	VERB
taxlaw-2798	142	16	to	to	PART
taxlaw-2798	142	17	use	use	VERB
taxlaw-2798	142	18	a	a	DET
taxlaw-2798	142	19	formula	formula	NOUN
taxlaw-2798	142	20	,	,	PUNCT
taxlaw-2798	142	21	and	and	CCONJ
taxlaw-2798	142	22	greek	greek	NOUN
taxlaw-2798	142	23	letters	letter	NOUN
taxlaw-2798	142	24	make	make	VERB
taxlaw-2798	142	25	me	i	PRON
taxlaw-2798	142	26	nervous.19	nervous.19	ADV
taxlaw-2798	142	27	nevertheless	nevertheless	ADV
taxlaw-2798	142	28	,	,	PUNCT
taxlaw-2798	142	29	although	although	SCONJ
taxlaw-2798	142	30	i	i	PRON
taxlaw-2798	142	31	’ve	’ve	AUX
taxlaw-2798	142	32	been	be	AUX
taxlaw-2798	142	33	told	tell	VERB
taxlaw-2798	142	34	that	that	SCONJ
taxlaw-2798	142	35	reviews	review	NOUN
taxlaw-2798	142	36	are	be	AUX
taxlaw-2798	142	37	n’t	not	PART
taxlaw-2798	142	38	supposed	suppose	VERB
taxlaw-2798	142	39	to	to	PART
taxlaw-2798	142	40	tell	tell	VERB
taxlaw-2798	142	41	how	how	SCONJ
taxlaw-2798	142	42	a	a	DET
taxlaw-2798	142	43	book	book	NOUN
taxlaw-2798	142	44	ends,20	ends,20	X
taxlaw-2798	142	45	a	a	DET
taxlaw-2798	142	46	brief	brief	ADJ
taxlaw-2798	142	47	summary	summary	NOUN
taxlaw-2798	142	48	of	of	ADP
taxlaw-2798	142	49	the	the	DET
taxlaw-2798	142	50	underpinnings	underpinning	NOUN
taxlaw-2798	142	51	of	of	ADP
taxlaw-2798	142	52	the	the	DET
taxlaw-2798	142	53	sfc	sfc	NOUN
taxlaw-2798	142	54	model	model	NOUN
taxlaw-2798	142	55	is	be	AUX
taxlaw-2798	142	56	appropriate	appropriate	ADJ
taxlaw-2798	142	57	.	.	PUNCT
taxlaw-2798	143	1	the	the	DET
taxlaw-2798	143	2	sfc	sfc	NOUN
taxlaw-2798	143	3	model	model	NOUN
taxlaw-2798	143	4	seeks	seek	VERB
taxlaw-2798	143	5	to	to	PART
taxlaw-2798	143	6	measure	measure	VERB
taxlaw-2798	143	7	the	the	DET
taxlaw-2798	143	8	benefits	benefit	NOUN
taxlaw-2798	143	9	associated	associate	VERB
taxlaw-2798	143	10	with	with	ADP
taxlaw-2798	143	11	the	the	DET
taxlaw-2798	143	12	difference	difference	NOUN
taxlaw-2798	143	13	between	between	ADP
taxlaw-2798	143	14	the	the	DET
taxlaw-2798	143	15	time	time	NOUN
taxlaw-2798	143	16	of	of	ADP
taxlaw-2798	143	17	“	"	PUNCT
taxlaw-2798	143	18	cash	cash	NOUN
taxlaw-2798	143	19	flows	flow	NOUN
taxlaw-2798	143	20	”	"	PUNCT
taxlaw-2798	143	21	and	and	CCONJ
taxlaw-2798	143	22	the	the	DET
taxlaw-2798	143	23	time	time	NOUN
taxlaw-2798	143	24	that	that	PRON
taxlaw-2798	143	25	income	income	NOUN
taxlaw-2798	143	26	or	or	CCONJ
taxlaw-2798	143	27	expense	expense	NOUN
taxlaw-2798	143	28	is	be	AUX
taxlaw-2798	143	29	recognized	recognize	VERB
taxlaw-2798	143	30	.	.	PUNCT
taxlaw-2798	144	1	for	for	ADP
taxlaw-2798	144	2	example	example	NOUN
taxlaw-2798	144	3	,	,	PUNCT
taxlaw-2798	144	4	to	to	ADP
taxlaw-2798	144	5	the	the	DET
taxlaw-2798	144	6	extent	extent	NOUN
taxlaw-2798	144	7	a	a	DET
taxlaw-2798	144	8	taxpayer	taxpayer	NOUN
taxlaw-2798	144	9	is	be	AUX
taxlaw-2798	144	10	not	not	PART
taxlaw-2798	144	11	required	require	VERB
taxlaw-2798	144	12	to	to	PART
taxlaw-2798	144	13	recognize	recognize	VERB
taxlaw-2798	144	14	income	income	NOUN
taxlaw-2798	144	15	on	on	ADP
taxlaw-2798	144	16	receipt	receipt	NOUN
taxlaw-2798	144	17	of	of	ADP
taxlaw-2798	144	18	a	a	DET
taxlaw-2798	144	19	deposit	deposit	NOUN
taxlaw-2798	144	20	,	,	PUNCT
taxlaw-2798	144	21	but	but	CCONJ
taxlaw-2798	144	22	is	be	AUX
taxlaw-2798	144	23	required	require	VERB
taxlaw-2798	144	24	to	to	PART
taxlaw-2798	144	25	return	return	VERB
taxlaw-2798	144	26	the	the	DET
taxlaw-2798	144	27	deposit	deposit	NOUN
taxlaw-2798	144	28	with	with	ADP
taxlaw-2798	144	29	adequate	adequate	ADJ
taxlaw-2798	144	30	interest	interest	NOUN
taxlaw-2798	144	31	,	,	PUNCT
taxlaw-2798	144	32	the	the	DET
taxlaw-2798	144	33	taxpayer	taxpayer	NOUN
taxlaw-2798	144	34	has	have	AUX
taxlaw-2798	144	35	received	receive	VERB
taxlaw-2798	144	36	no	no	DET
taxlaw-2798	144	37	economic	economic	ADJ
taxlaw-2798	144	38	benefit	benefit	NOUN
taxlaw-2798	144	39	from	from	ADP
taxlaw-2798	144	40	the	the	DET
taxlaw-2798	144	41	arrangement	arrangement	NOUN
taxlaw-2798	144	42	.	.	PUNCT
taxlaw-2798	145	1	in	in	ADP
taxlaw-2798	145	2	contrast	contrast	NOUN
taxlaw-2798	145	3	,	,	PUNCT
taxlaw-2798	145	4	if	if	SCONJ
taxlaw-2798	145	5	the	the	DET
taxlaw-2798	145	6	taxpayer	taxpayer	NOUN
taxlaw-2798	145	7	has	have	VERB
taxlaw-2798	145	8	use	use	NOUN
taxlaw-2798	145	9	of	of	ADP
taxlaw-2798	145	10	the	the	DET
taxlaw-2798	145	11	deposited	deposit	VERB
taxlaw-2798	145	12	funds	fund	NOUN
taxlaw-2798	145	13	and	and	CCONJ
taxlaw-2798	145	14	the	the	DET
taxlaw-2798	145	15	deposit	deposit	NOUN
taxlaw-2798	145	16	must	must	AUX
taxlaw-2798	145	17	be	be	AUX
taxlaw-2798	145	18	returned	return	VERB
taxlaw-2798	145	19	without	without	ADP
taxlaw-2798	145	20	interest	interest	NOUN
taxlaw-2798	145	21	,	,	PUNCT
taxlaw-2798	145	22	the	the	DET
taxlaw-2798	145	23	taxpayer	taxpayer	NOUN
taxlaw-2798	145	24	has	have	AUX
taxlaw-2798	145	25	received	receive	VERB
taxlaw-2798	145	26	a	a	DET
taxlaw-2798	145	27	clear	clear	ADJ
taxlaw-2798	145	28	economic	economic	ADJ
taxlaw-2798	145	29	benefit	benefit	NOUN
taxlaw-2798	145	30	,	,	PUNCT
taxlaw-2798	145	31	which	which	PRON
taxlaw-2798	145	32	can	can	AUX
taxlaw-2798	145	33	be	be	AUX
taxlaw-2798	145	34	measured	measure	VERB
taxlaw-2798	145	35	by	by	ADP
taxlaw-2798	145	36	looking	look	VERB
taxlaw-2798	145	37	to	to	ADP
taxlaw-2798	145	38	comparable	comparable	ADJ
taxlaw-2798	145	39	financing	financing	NOUN
taxlaw-2798	145	40	mechanisms	mechanism	NOUN
taxlaw-2798	145	41	.	.	PUNCT
taxlaw-2798	146	1	a	a	DET
taxlaw-2798	146	2	similar	similar	ADJ
taxlaw-2798	146	3	analysis	analysis	NOUN
taxlaw-2798	146	4	would	would	AUX
taxlaw-2798	146	5	apply	apply	VERB
taxlaw-2798	146	6	on	on	ADP
taxlaw-2798	146	7	the	the	DET
taxlaw-2798	146	8	liability	liability	NOUN
taxlaw-2798	146	9	side	side	NOUN
taxlaw-2798	146	10	:	:	PUNCT
taxlaw-2798	146	11	compare	compare	VERB
taxlaw-2798	146	12	the	the	DET
taxlaw-2798	146	13	time	time	NOUN
taxlaw-2798	146	14	the	the	DET
taxlaw-2798	146	15	liability	liability	NOUN
taxlaw-2798	146	16	is	be	AUX
taxlaw-2798	146	17	taken	take	VERB
taxlaw-2798	146	18	into	into	ADP
taxlaw-2798	146	19	account	account	NOUN
taxlaw-2798	146	20	with	with	ADP
taxlaw-2798	146	21	the	the	DET
taxlaw-2798	146	22	time	time	NOUN
taxlaw-2798	146	23	it	it	PRON
taxlaw-2798	146	24	must	must	AUX
taxlaw-2798	146	25	be	be	AUX
taxlaw-2798	146	26	satisfied.21	satisfied.21	VERB
taxlaw-2798	146	27	if	if	SCONJ
taxlaw-2798	146	28	the	the	DET
taxlaw-2798	146	29	taxpayer	taxpayer	NOUN
taxlaw-2798	146	30	benefits	benefit	VERB
taxlaw-2798	146	31	from	from	ADP
taxlaw-2798	146	32	the	the	DET
taxlaw-2798	146	33	timing	timing	NOUN
taxlaw-2798	146	34	gap	gap	NOUN
taxlaw-2798	146	35	—	—	PUNCT
taxlaw-2798	146	36	again	again	ADV
taxlaw-2798	146	37	the	the	DET
taxlaw-2798	146	38	analysis	analysis	NOUN
taxlaw-2798	146	39	would	would	AUX
taxlaw-2798	146	40	take	take	VERB
taxlaw-2798	146	41	into	into	ADP
taxlaw-2798	146	42	account	account	NOUN
taxlaw-2798	146	43	interest	interest	NOUN
taxlaw-2798	146	44	in	in	ADP
taxlaw-2798	146	45	comparable	comparable	ADJ
taxlaw-2798	146	46	financing	financing	NOUN
taxlaw-2798	146	47	transactions	transaction	NOUN
taxlaw-2798	146	48	—	—	PUNCT
taxlaw-2798	146	49	that	that	DET
taxlaw-2798	146	50	benefit	benefit	NOUN
taxlaw-2798	146	51	should	should	AUX
taxlaw-2798	146	52	be	be	AUX
taxlaw-2798	146	53	relevant	relevant	ADJ
taxlaw-2798	146	54	for	for	ADP
taxlaw-2798	146	55	tax	tax	NOUN
taxlaw-2798	146	56	purposes	purpose	NOUN
taxlaw-2798	146	57	.	.	PUNCT
taxlaw-2798	147	1	i	i	PRON
taxlaw-2798	147	2	would	would	AUX
taxlaw-2798	147	3	n’t	not	PART
taxlaw-2798	147	4	like	like	VERB
taxlaw-2798	147	5	having	have	VERB
taxlaw-2798	147	6	to	to	PART
taxlaw-2798	147	7	explain	explain	VERB
taxlaw-2798	147	8	all	all	PRON
taxlaw-2798	147	9	of	of	ADP
taxlaw-2798	147	10	this	this	PRON
taxlaw-2798	147	11	in	in	ADP
taxlaw-2798	147	12	a	a	DET
taxlaw-2798	147	13	basic	basic	ADJ
taxlaw-2798	147	14	federal	federal	ADJ
taxlaw-2798	147	15	income	income	NOUN
taxlaw-2798	147	16	tax	tax	NOUN
taxlaw-2798	147	17	class	class	NOUN
taxlaw-2798	147	18	,	,	PUNCT
taxlaw-2798	147	19	but	but	CCONJ
taxlaw-2798	147	20	the	the	DET
taxlaw-2798	147	21	model	model	NOUN
taxlaw-2798	147	22	is	be	AUX
taxlaw-2798	147	23	grounded	ground	VERB
taxlaw-2798	147	24	in	in	ADP
taxlaw-2798	147	25	good	good	ADJ
taxlaw-2798	147	26	sense	sense	NOUN
taxlaw-2798	147	27	.	.	PUNCT
taxlaw-2798	148	1	in	in	ADP
taxlaw-2798	148	2	his	his	PRON
taxlaw-2798	148	3	analysis	analysis	NOUN
taxlaw-2798	148	4	,	,	PUNCT
taxlaw-2798	148	5	shekel	shekel	NOUN
taxlaw-2798	148	6	has	have	AUX
taxlaw-2798	148	7	striven	strive	VERB
taxlaw-2798	148	8	to	to	PART
taxlaw-2798	148	9	take	take	VERB
taxlaw-2798	148	10	into	into	ADP
taxlaw-2798	148	11	account	account	NOUN
taxlaw-2798	148	12	not	not	PART
taxlaw-2798	148	13	only	only	ADV
taxlaw-2798	148	14	technical	technical	ADJ
taxlaw-2798	148	15	issues	issue	NOUN
taxlaw-2798	148	16	,	,	PUNCT
taxlaw-2798	148	17	but	but	CCONJ
taxlaw-2798	148	18	how	how	SCONJ
taxlaw-2798	148	19	the	the	DET
taxlaw-2798	148	20	result	result	NOUN
taxlaw-2798	148	21	comports	comport	VERB
taxlaw-2798	148	22	with	with	ADP
taxlaw-2798	148	23	other	other	ADJ
taxlaw-2798	148	24	tax	tax	NOUN
taxlaw-2798	148	25	values	value	NOUN
taxlaw-2798	148	26	like	like	ADP
taxlaw-2798	148	27	equity	equity	NOUN
taxlaw-2798	148	28	,	,	PUNCT
taxlaw-2798	148	29	neutrality	neutrality	NOUN
taxlaw-2798	148	30	,	,	PUNCT
taxlaw-2798	148	31	certainty	certainty	NOUN
taxlaw-2798	148	32	,	,	PUNCT
taxlaw-2798	148	33	efficiency	efficiency	NOUN
taxlaw-2798	148	34	,	,	PUNCT
taxlaw-2798	148	35	and	and	CCONJ
taxlaw-2798	148	36	so	so	ADV
taxlaw-2798	148	37	on	on	ADV
taxlaw-2798	148	38	.	.	PUNCT
taxlaw-2798	149	1	getting	get	VERB
taxlaw-2798	149	2	one	one	NUM
taxlaw-2798	149	3	issue	issue	NOUN
taxlaw-2798	149	4	“	"	PUNCT
taxlaw-2798	149	5	right	right	ADJ
taxlaw-2798	149	6	”	"	PUNCT
taxlaw-2798	149	7	in	in	ADP
taxlaw-2798	149	8	a	a	DET
taxlaw-2798	149	9	way	way	NOUN
taxlaw-2798	149	10	that	that	PRON
taxlaw-2798	149	11	undermines	undermine	VERB
taxlaw-2798	149	12	other	other	ADJ
taxlaw-2798	149	13	tax	tax	NOUN
taxlaw-2798	149	14	values	value	NOUN
taxlaw-2798	149	15	is	be	AUX
taxlaw-2798	149	16	hardly	hardly	ADV
taxlaw-2798	149	17	a	a	DET
taxlaw-2798	149	18	victory	victory	NOUN
taxlaw-2798	149	19	.	.	PUNCT
taxlaw-2798	150	1	one	one	NUM
taxlaw-2798	150	2	value	value	NOUN
taxlaw-2798	150	3	of	of	ADP
taxlaw-2798	150	4	the	the	DET
taxlaw-2798	150	5	sfc	sfc	NOUN
taxlaw-2798	150	6	model	model	NOUN
taxlaw-2798	150	7	is	be	AUX
taxlaw-2798	150	8	that	that	SCONJ
taxlaw-2798	150	9	it	it	PRON
taxlaw-2798	150	10	would	would	AUX
taxlaw-2798	150	11	preserve	preserve	VERB
taxlaw-2798	150	12	gaap;22	gaap;22	NOUN
taxlaw-2798	150	13	we	we	PRON
taxlaw-2798	150	14	would	would	AUX
taxlaw-2798	150	15	n’t	not	PART
taxlaw-2798	150	16	have	have	VERB
taxlaw-2798	150	17	to	to	PART
taxlaw-2798	150	18	start	start	VERB
taxlaw-2798	150	19	from	from	ADP
taxlaw-2798	150	20	scratch	scratch	NOUN
taxlaw-2798	150	21	in	in	ADP
taxlaw-2798	150	22	implementing	implement	VERB
taxlaw-2798	150	23	the	the	DET
taxlaw-2798	150	24	sfc	sfc	NOUN
taxlaw-2798	150	25	model	model	NOUN
taxlaw-2798	150	26	.	.	PUNCT
taxlaw-2798	151	1	shekel	shekel	NOUN
taxlaw-2798	151	2	devotes	devote	VERB
taxlaw-2798	151	3	substantial	substantial	ADJ
taxlaw-2798	151	4	time	time	NOUN
taxlaw-2798	151	5	to	to	ADP
taxlaw-2798	151	6	describing	describe	VERB
taxlaw-2798	151	7	debates	debate	NOUN
taxlaw-2798	151	8	in	in	ADP
taxlaw-2798	151	9	the	the	DET
taxlaw-2798	151	10	united	united	PROPN
taxlaw-2798	151	11	states	states	PROPN
taxlaw-2798	151	12	,	,	PUNCT
taxlaw-2798	151	13	367	367	NUM
taxlaw-2798	151	14	u.s	u.s	PROPN
taxlaw-2798	151	15	.	.	PROPN
taxlaw-2798	151	16	687	687	NUM
taxlaw-2798	151	17	(	(	PUNCT
taxlaw-2798	151	18	1961	1961	NUM
taxlaw-2798	151	19	)	)	PUNCT
taxlaw-2798	151	20	;	;	PUNCT
taxlaw-2798	151	21	schlude	schlude	ADJ
taxlaw-2798	151	22	v.	v.	ADP
taxlaw-2798	151	23	comm’r	comm’r	NOUN
taxlaw-2798	151	24	,	,	PUNCT
taxlaw-2798	151	25	372	372	NUM
taxlaw-2798	151	26	u.s	u.s	PROPN
taxlaw-2798	151	27	.	.	PROPN
taxlaw-2798	151	28	128	128	NUM
taxlaw-2798	151	29	(	(	PUNCT
taxlaw-2798	151	30	1963	1963	NUM
taxlaw-2798	151	31	)	)	PUNCT
taxlaw-2798	151	32	;	;	PUNCT
taxlaw-2798	151	33	see	see	AUX
taxlaw-2798	151	34	also	also	ADV
taxlaw-2798	151	35	rev	rev	VERB
taxlaw-2798	151	36	.	.	PROPN
taxlaw-2798	151	37	proc	proc	PROPN
taxlaw-2798	151	38	.	.	PUNCT
taxlaw-2798	152	1	2004	2004	NUM
taxlaw-2798	152	2	-	-	SYM
taxlaw-2798	152	3	34	34	NUM
taxlaw-2798	152	4	,	,	PUNCT
taxlaw-2798	152	5	2004	2004	NUM
taxlaw-2798	152	6	-	-	SYM
taxlaw-2798	152	7	1	1	NUM
taxlaw-2798	152	8	c.b	c.b	PROPN
taxlaw-2798	152	9	.	.	PROPN
taxlaw-2798	152	10	991	991	NUM
taxlaw-2798	152	11	(	(	PUNCT
taxlaw-2798	152	12	permitting	permit	VERB
taxlaw-2798	152	13	limited	limited	ADJ
taxlaw-2798	152	14	deferral	deferral	NOUN
taxlaw-2798	152	15	for	for	ADP
taxlaw-2798	152	16	advance	advance	NOUN
taxlaw-2798	152	17	payments	payment	NOUN
taxlaw-2798	152	18	in	in	ADP
taxlaw-2798	152	19	some	some	DET
taxlaw-2798	152	20	circumstances	circumstance	NOUN
taxlaw-2798	152	21	)	)	PUNCT
taxlaw-2798	152	22	.	.	PUNCT
taxlaw-2798	153	1	but	but	CCONJ
taxlaw-2798	153	2	see	see	VERB
taxlaw-2798	153	3	comm’r	comm’r	NOUN
taxlaw-2798	153	4	v.	v.	ADP
taxlaw-2798	153	5	indianapolis	indianapolis	PROPN
taxlaw-2798	153	6	power	power	PROPN
taxlaw-2798	153	7	&	&	CCONJ
taxlaw-2798	153	8	light	light	PROPN
taxlaw-2798	153	9	co.	co.	PROPN
taxlaw-2798	153	10	,	,	PUNCT
taxlaw-2798	153	11	493	493	NUM
taxlaw-2798	153	12	u.s	u.s	PROPN
taxlaw-2798	153	13	.	.	PROPN
taxlaw-2798	153	14	203	203	NUM
taxlaw-2798	153	15	(	(	PUNCT
taxlaw-2798	153	16	1990	1990	NUM
taxlaw-2798	153	17	)	)	PUNCT
taxlaw-2798	153	18	(	(	PUNCT
taxlaw-2798	153	19	not	not	PART
taxlaw-2798	153	20	requiring	require	VERB
taxlaw-2798	153	21	utility	utility	NOUN
taxlaw-2798	153	22	company	company	NOUN
taxlaw-2798	153	23	to	to	PART
taxlaw-2798	153	24	treat	treat	VERB
taxlaw-2798	153	25	security	security	NOUN
taxlaw-2798	153	26	deposits	deposit	NOUN
taxlaw-2798	153	27	as	as	ADP
taxlaw-2798	153	28	income	income	NOUN
taxlaw-2798	153	29	)	)	PUNCT
taxlaw-2798	153	30	.	.	PUNCT
taxlaw-2798	154	1	19	19	NUM
taxlaw-2798	154	2	.	.	X
taxlaw-2798	155	1	i	i	PRON
taxlaw-2798	155	2	do	do	VERB
taxlaw-2798	155	3	n’t	not	PART
taxlaw-2798	155	4	like	like	ADP
taxlaw-2798	155	5	fraternities	fraternity	NOUN
taxlaw-2798	155	6	.	.	PUNCT
taxlaw-2798	156	1	20	20	NUM
taxlaw-2798	156	2	.	.	X
taxlaw-2798	156	3	c.f	c.f	PROPN
taxlaw-2798	156	4	.	.	PROPN
taxlaw-2798	156	5	yogi	yogi	PROPN
taxlaw-2798	156	6	berra	berra	PROPN
taxlaw-2798	156	7	,	,	PUNCT
taxlaw-2798	156	8	the	the	DET
taxlaw-2798	156	9	yogi	yogi	NOUN
taxlaw-2798	156	10	book	book	NOUN
taxlaw-2798	156	11	:	:	PUNCT
taxlaw-2798	156	12	“	"	PUNCT
taxlaw-2798	156	13	i	i	PRON
taxlaw-2798	156	14	really	really	ADV
taxlaw-2798	156	15	did	do	AUX
taxlaw-2798	156	16	n’t	not	PART
taxlaw-2798	156	17	say	say	VERB
taxlaw-2798	156	18	everything	everything	PRON
taxlaw-2798	156	19	i	i	PRON
taxlaw-2798	156	20	said	say	VERB
taxlaw-2798	156	21	!	!	PUNCT
taxlaw-2798	156	22	”	"	PUNCT
taxlaw-2798	157	1	97	97	NUM
taxlaw-2798	157	2	(	(	PUNCT
taxlaw-2798	157	3	workman	workman	NOUN
taxlaw-2798	157	4	publishing	publish	VERB
taxlaw-2798	157	5	company	company	NOUN
taxlaw-2798	157	6	1998	1998	NUM
taxlaw-2798	157	7	)	)	PUNCT
taxlaw-2798	157	8	(	(	PUNCT
taxlaw-2798	157	9	the	the	DET
taxlaw-2798	157	10	comic	comic	ADJ
taxlaw-2798	157	11	-	-	PUNCT
taxlaw-2798	157	12	book	book	NOUN
taxlaw-2798	157	13	reading	read	VERB
taxlaw-2798	157	14	yogi	yogi	NOUN
taxlaw-2798	157	15	berra	berra	PROPN
taxlaw-2798	157	16	asking	ask	VERB
taxlaw-2798	157	17	his	his	PRON
taxlaw-2798	157	18	roommate	roommate	NOUN
taxlaw-2798	157	19	,	,	PUNCT
taxlaw-2798	157	20	bobby	bobby	PROPN
taxlaw-2798	157	21	brown	brown	PROPN
taxlaw-2798	157	22	—	—	PUNCT
taxlaw-2798	157	23	later	later	PROPN
taxlaw-2798	157	24	dr	dr	PROPN
taxlaw-2798	157	25	.	.	PROPN
taxlaw-2798	157	26	bobby	bobby	PROPN
taxlaw-2798	157	27	brown	brown	PROPN
taxlaw-2798	157	28	—	—	PUNCT
taxlaw-2798	157	29	how	how	SCONJ
taxlaw-2798	157	30	the	the	DET
taxlaw-2798	157	31	medical	medical	ADJ
taxlaw-2798	157	32	text	text	NOUN
taxlaw-2798	157	33	brown	brown	NOUN
taxlaw-2798	157	34	was	be	AUX
taxlaw-2798	157	35	studying	study	VERB
taxlaw-2798	157	36	came	come	VERB
taxlaw-2798	157	37	out	out	ADP
taxlaw-2798	157	38	)	)	PUNCT
taxlaw-2798	157	39	.	.	PUNCT
taxlaw-2798	158	1	21	21	NUM
taxlaw-2798	158	2	.	.	PUNCT
taxlaw-2798	159	1	see	see	VERB
taxlaw-2798	159	2	shekel	shekel	NOUN
taxlaw-2798	159	3	at	at	ADP
taxlaw-2798	159	4	196–97	196–97	NUM
taxlaw-2798	159	5	.	.	PUNCT
taxlaw-2798	160	1	22	22	NUM
taxlaw-2798	160	2	.	.	PUNCT
taxlaw-2798	161	1	see	see	VERB
taxlaw-2798	161	2	i	i	PRON
taxlaw-2798	161	3	d.	d.	PROPN
taxlaw-2798	161	4	at	at	ADP
taxlaw-2798	161	5	196	196	NUM
taxlaw-2798	161	6	.	.	PUNCT
taxlaw-2798	162	1	as	as	SCONJ
taxlaw-2798	162	2	noted	note	VERB
taxlaw-2798	162	3	,	,	PUNCT
taxlaw-2798	162	4	however	however	ADV
taxlaw-2798	162	5	,	,	PUNCT
taxlaw-2798	162	6	gaap	gaap	PROPN
taxlaw-2798	162	7	is	be	AUX
taxlaw-2798	162	8	n’t	not	PART
taxlaw-2798	162	9	universally	universally	ADV
taxlaw-2798	162	10	accepted	accept	VERB
taxlaw-2798	162	11	.	.	PUNCT
taxlaw-2798	163	1	2010	2010	NUM
taxlaw-2798	163	2	]	]	PUNCT
taxlaw-2798	163	3	timi	timi	PROPN
taxlaw-2798	163	4	�	�	PROPN
taxlaw-2798	163	5	g	g	PROPN
taxlaw-2798	163	6	of	of	ADP
taxlaw-2798	163	7	i	i	PRON
taxlaw-2798	163	8	�	�	PROPN
taxlaw-2798	163	9	come	come	VERB
taxlaw-2798	163	10	recog	recog	VERB
taxlaw-2798	163	11	�	�	PROPN
taxlaw-2798	163	12	itio	itio	PROPN
taxlaw-2798	163	13	�	�	PROPN
taxlaw-2798	163	14	269	269	NUM
taxlaw-2798	163	15	academic	academic	ADJ
taxlaw-2798	163	16	and	and	CCONJ
taxlaw-2798	163	17	professional	professional	ADJ
taxlaw-2798	163	18	literature	literature	NOUN
taxlaw-2798	163	19	,	,	PUNCT
taxlaw-2798	163	20	such	such	ADJ
taxlaw-2798	163	21	as	as	ADP
taxlaw-2798	163	22	the	the	DET
taxlaw-2798	163	23	debate	debate	NOUN
taxlaw-2798	163	24	about	about	ADP
taxlaw-2798	163	25	the	the	DET
taxlaw-2798	163	26	matching	match	VERB
taxlaw-2798	163	27	principle	principle	NOUN
taxlaw-2798	163	28	(	(	PUNCT
taxlaw-2798	163	29	or	or	CCONJ
taxlaw-2798	163	30	the	the	DET
taxlaw-2798	163	31	lack	lack	NOUN
taxlaw-2798	163	32	thereof	thereof	ADV
taxlaw-2798	163	33	)	)	PUNCT
taxlaw-2798	163	34	in	in	ADP
taxlaw-2798	163	35	american	american	ADJ
taxlaw-2798	163	36	tax	tax	NOUN
taxlaw-2798	163	37	law.23	law.23	NOUN
taxlaw-2798	163	38	some	some	PRON
taxlaw-2798	163	39	think	think	VERB
taxlaw-2798	163	40	the	the	DET
taxlaw-2798	163	41	matching	matching	NOUN
taxlaw-2798	163	42	principle	principle	NOUN
taxlaw-2798	163	43	is	be	AUX
taxlaw-2798	163	44	fundamental	fundamental	ADJ
taxlaw-2798	163	45	.	.	PUNCT
taxlaw-2798	164	1	others	other	NOUN
taxlaw-2798	164	2	think	think	VERB
taxlaw-2798	164	3	no	no	DET
taxlaw-2798	164	4	“	"	PUNCT
taxlaw-2798	164	5	principle	principle	NOUN
taxlaw-2798	164	6	”	"	PUNCT
taxlaw-2798	164	7	is	be	AUX
taxlaw-2798	164	8	involved	involve	VERB
taxlaw-2798	164	9	at	at	ADV
taxlaw-2798	164	10	all	all	ADV
taxlaw-2798	164	11	.	.	PUNCT
taxlaw-2798	165	1	i	i	PRON
taxlaw-2798	165	2	was	be	AUX
taxlaw-2798	165	3	astonished	astonish	VERB
taxlaw-2798	165	4	at	at	ADP
taxlaw-2798	165	5	how	how	SCONJ
taxlaw-2798	165	6	familiar	familiar	ADJ
taxlaw-2798	165	7	shekel	shekel	NOUN
taxlaw-2798	165	8	is	be	AUX
taxlaw-2798	165	9	with	with	ADP
taxlaw-2798	165	10	the	the	DET
taxlaw-2798	165	11	american	american	PROPN
taxlaw-2798	165	12	literature	literature	PROPN
taxlaw-2798	165	13	on	on	ADP
taxlaw-2798	165	14	timing	timing	NOUN
taxlaw-2798	165	15	issues	issue	NOUN
taxlaw-2798	165	16	,	,	PUNCT
taxlaw-2798	165	17	and	and	CCONJ
taxlaw-2798	165	18	how	how	SCONJ
taxlaw-2798	165	19	useful	useful	ADJ
taxlaw-2798	165	20	the	the	DET
taxlaw-2798	165	21	book	book	NOUN
taxlaw-2798	165	22	therefore	therefore	ADV
taxlaw-2798	165	23	is	be	AUX
taxlaw-2798	165	24	as	as	ADP
taxlaw-2798	165	25	a	a	DET
taxlaw-2798	165	26	research	research	NOUN
taxlaw-2798	165	27	resource	resource	NOUN
taxlaw-2798	165	28	.	.	PUNCT
taxlaw-2798	166	1	(	(	PUNCT
taxlaw-2798	166	2	i	i	PRON
taxlaw-2798	166	3	can	can	AUX
taxlaw-2798	166	4	not	not	PART
taxlaw-2798	166	5	claim	claim	VERB
taxlaw-2798	166	6	the	the	DET
taxlaw-2798	166	7	same	same	ADJ
taxlaw-2798	166	8	familiarity	familiarity	NOUN
taxlaw-2798	166	9	with	with	ADP
taxlaw-2798	166	10	u.k	u.k	PROPN
taxlaw-2798	166	11	.	.	PROPN
taxlaw-2798	166	12	and	and	CCONJ
taxlaw-2798	166	13	israeli	israeli	ADJ
taxlaw-2798	166	14	sources	source	NOUN
taxlaw-2798	166	15	,	,	PUNCT
taxlaw-2798	166	16	but	but	CCONJ
taxlaw-2798	166	17	i	i	PRON
taxlaw-2798	166	18	have	have	VERB
taxlaw-2798	166	19	no	no	DET
taxlaw-2798	166	20	reason	reason	NOUN
taxlaw-2798	166	21	to	to	PART
taxlaw-2798	166	22	think	think	VERB
taxlaw-2798	166	23	he	he	PRON
taxlaw-2798	166	24	has	have	AUX
taxlaw-2798	166	25	not	not	PART
taxlaw-2798	166	26	been	be	AUX
taxlaw-2798	166	27	equally	equally	ADV
taxlaw-2798	166	28	punctilious	punctilious	ADJ
taxlaw-2798	166	29	in	in	ADP
taxlaw-2798	166	30	his	his	PRON
taxlaw-2798	166	31	research	research	NOUN
taxlaw-2798	166	32	there	there	ADV
taxlaw-2798	166	33	.	.	PUNCT
taxlaw-2798	166	34	)	)	PUNCT
taxlaw-2798	167	1	those	those	PRON
taxlaw-2798	167	2	of	of	ADP
taxlaw-2798	167	3	us	we	PRON
taxlaw-2798	167	4	who	who	PRON
taxlaw-2798	167	5	feed	feed	VERB
taxlaw-2798	167	6	on	on	ADP
taxlaw-2798	167	7	controversy	controversy	NOUN
taxlaw-2798	167	8	,	,	PUNCT
taxlaw-2798	167	9	even	even	ADV
taxlaw-2798	167	10	on	on	ADP
taxlaw-2798	167	11	mundane	mundane	ADJ
taxlaw-2798	167	12	subjects	subject	NOUN
taxlaw-2798	167	13	like	like	ADP
taxlaw-2798	167	14	matching	match	VERB
taxlaw-2798	167	15	,	,	PUNCT
taxlaw-2798	167	16	like	like	ADP
taxlaw-2798	167	17	to	to	PART
taxlaw-2798	167	18	read	read	VERB
taxlaw-2798	167	19	about	about	ADP
taxlaw-2798	167	20	controversy	controversy	NOUN
taxlaw-2798	167	21	.	.	PUNCT
taxlaw-2798	168	1	the	the	DET
taxlaw-2798	168	2	timing	timing	NOUN
taxlaw-2798	168	3	of	of	ADP
taxlaw-2798	168	4	income	income	NOUN
taxlaw-2798	168	5	recognition	recognition	NOUN
taxlaw-2798	168	6	is	be	AUX
taxlaw-2798	168	7	competently	competently	ADV
taxlaw-2798	168	8	written	write	VERB
taxlaw-2798	168	9	,	,	PUNCT
taxlaw-2798	168	10	but	but	CCONJ
taxlaw-2798	168	11	at	at	ADP
taxlaw-2798	168	12	times	time	NOUN
taxlaw-2798	168	13	the	the	DET
taxlaw-2798	168	14	sledding	sledding	NOUN
taxlaw-2798	168	15	is	be	AUX
taxlaw-2798	168	16	heavy	heavy	ADJ
taxlaw-2798	168	17	.	.	PUNCT
taxlaw-2798	169	1	that	that	PRON
taxlaw-2798	169	2	is	be	AUX
taxlaw-2798	169	3	n’t	not	PART
taxlaw-2798	169	4	really	really	ADV
taxlaw-2798	169	5	a	a	DET
taxlaw-2798	169	6	criticism	criticism	NOUN
taxlaw-2798	169	7	.	.	PUNCT
taxlaw-2798	170	1	shekel	shekel	NOUN
taxlaw-2798	170	2	deals	deal	NOUN
taxlaw-2798	170	3	with	with	ADP
taxlaw-2798	170	4	issues	issue	NOUN
taxlaw-2798	170	5	that	that	PRON
taxlaw-2798	170	6	can	can	AUX
taxlaw-2798	170	7	be	be	AUX
taxlaw-2798	170	8	made	make	VERB
taxlaw-2798	170	9	simpler	simple	ADJ
taxlaw-2798	170	10	,	,	PUNCT
taxlaw-2798	170	11	but	but	CCONJ
taxlaw-2798	170	12	not	not	PART
taxlaw-2798	170	13	simple	simple	ADJ
taxlaw-2798	170	14	.	.	PUNCT
taxlaw-2798	171	1	the	the	DET
taxlaw-2798	171	2	reader	reader	NOUN
taxlaw-2798	171	3	needs	need	VERB
taxlaw-2798	171	4	to	to	PART
taxlaw-2798	171	5	concentrate	concentrate	VERB
taxlaw-2798	171	6	.	.	PUNCT
taxlaw-2798	172	1	(	(	PUNCT
taxlaw-2798	172	2	that	that	PRON
taxlaw-2798	172	3	’s	’	VERB
taxlaw-2798	172	4	probably	probably	ADV
taxlaw-2798	172	5	the	the	DET
taxlaw-2798	172	6	case	case	NOUN
taxlaw-2798	172	7	with	with	ADP
taxlaw-2798	172	8	articles	article	NOUN
taxlaw-2798	172	9	elsewhere	elsewhere	ADV
taxlaw-2798	172	10	in	in	ADP
taxlaw-2798	172	11	this	this	DET
taxlaw-2798	172	12	journal	journal	NOUN
taxlaw-2798	172	13	as	as	ADV
taxlaw-2798	172	14	well	well	ADV
taxlaw-2798	172	15	.	.	PUNCT
taxlaw-2798	172	16	)	)	PUNCT
taxlaw-2798	173	1	and	and	CCONJ
taxlaw-2798	173	2	i	i	PRON
taxlaw-2798	173	3	have	have	VERB
taxlaw-2798	173	4	to	to	PART
taxlaw-2798	173	5	admit	admit	VERB
taxlaw-2798	173	6	that	that	SCONJ
taxlaw-2798	173	7	i	i	PRON
taxlaw-2798	173	8	did	do	AUX
taxlaw-2798	173	9	not	not	PART
taxlaw-2798	173	10	understand	understand	VERB
taxlaw-2798	173	11	all	all	PRON
taxlaw-2798	173	12	of	of	ADP
taxlaw-2798	173	13	the	the	DET
taxlaw-2798	173	14	nuances	nuance	NOUN
taxlaw-2798	173	15	of	of	ADP
taxlaw-2798	173	16	shekel	shekel	NOUN
taxlaw-2798	173	17	’s	’s	PART
taxlaw-2798	173	18	argument	argument	NOUN
taxlaw-2798	173	19	on	on	ADP
taxlaw-2798	173	20	first	first	ADJ
taxlaw-2798	173	21	reading	reading	NOUN
taxlaw-2798	173	22	.	.	PUNCT
taxlaw-2798	174	1	that	that	PRON
taxlaw-2798	174	2	’s	’	VERB
taxlaw-2798	174	3	not	not	PART
taxlaw-2798	174	4	a	a	DET
taxlaw-2798	174	5	criticism	criticism	NOUN
taxlaw-2798	174	6	either.24	either.24	NOUN
taxlaw-2798	174	7	i	i	PRON
taxlaw-2798	174	8	intend	intend	VERB
taxlaw-2798	174	9	to	to	PART
taxlaw-2798	174	10	refer	refer	VERB
taxlaw-2798	174	11	to	to	ADP
taxlaw-2798	174	12	the	the	DET
taxlaw-2798	174	13	book	book	NOUN
taxlaw-2798	174	14	regularly	regularly	ADV
taxlaw-2798	174	15	,	,	PUNCT
taxlaw-2798	174	16	and	and	CCONJ
taxlaw-2798	174	17	i	i	PRON
taxlaw-2798	174	18	expect	expect	VERB
taxlaw-2798	174	19	to	to	PART
taxlaw-2798	174	20	learn	learn	VERB
taxlaw-2798	174	21	something	something	PRON
taxlaw-2798	174	22	each	each	DET
taxlaw-2798	174	23	time	time	NOUN
taxlaw-2798	174	24	.	.	PUNCT
taxlaw-2798	175	1	shekel	shekel	NOUN
taxlaw-2798	175	2	does	do	AUX
taxlaw-2798	175	3	provide	provide	VERB
taxlaw-2798	175	4	more	more	ADJ
taxlaw-2798	175	5	than	than	SCONJ
taxlaw-2798	175	6	i	i	PRON
taxlaw-2798	175	7	wanted	want	VERB
taxlaw-2798	175	8	to	to	PART
taxlaw-2798	175	9	know	know	VERB
taxlaw-2798	175	10	about	about	ADP
taxlaw-2798	175	11	some	some	DET
taxlaw-2798	175	12	accounting	accounting	NOUN
taxlaw-2798	175	13	practices	practice	NOUN
taxlaw-2798	175	14	.	.	PUNCT
taxlaw-2798	176	1	in	in	ADP
taxlaw-2798	176	2	most	most	ADJ
taxlaw-2798	176	3	respects	respect	NOUN
taxlaw-2798	176	4	,	,	PUNCT
taxlaw-2798	176	5	that	that	PRON
taxlaw-2798	176	6	’s	’	VERB
taxlaw-2798	176	7	my	my	PRON
taxlaw-2798	176	8	problem	problem	NOUN
taxlaw-2798	176	9	,	,	PUNCT
taxlaw-2798	176	10	not	not	PART
taxlaw-2798	176	11	his	his	PRON
taxlaw-2798	176	12	.	.	PUNCT
taxlaw-2798	177	1	i	i	PRON
taxlaw-2798	177	2	admire	admire	VERB
taxlaw-2798	177	3	those	those	PRON
taxlaw-2798	177	4	who	who	PRON
taxlaw-2798	177	5	do	do	AUX
taxlaw-2798	177	6	want	want	VERB
taxlaw-2798	177	7	to	to	PART
taxlaw-2798	177	8	know	know	VERB
taxlaw-2798	177	9	so	so	ADV
taxlaw-2798	177	10	much	much	ADJ
taxlaw-2798	177	11	.	.	PUNCT
taxlaw-2798	178	1	and	and	CCONJ
taxlaw-2798	178	2	we	we	PRON
taxlaw-2798	178	3	certainly	certainly	ADV
taxlaw-2798	178	4	can	can	AUX
taxlaw-2798	178	5	not	not	PART
taxlaw-2798	178	6	ignore	ignore	VERB
taxlaw-2798	178	7	accounting	accounting	NOUN
taxlaw-2798	178	8	issues	issue	NOUN
taxlaw-2798	178	9	in	in	ADP
taxlaw-2798	178	10	tax	tax	NOUN
taxlaw-2798	178	11	law	law	NOUN
taxlaw-2798	178	12	.	.	PUNCT
taxlaw-2798	179	1	but	but	CCONJ
taxlaw-2798	179	2	we	we	PRON
taxlaw-2798	179	3	do	do	AUX
taxlaw-2798	179	4	need	need	VERB
taxlaw-2798	179	5	to	to	PART
taxlaw-2798	179	6	remember	remember	VERB
taxlaw-2798	179	7	that	that	SCONJ
taxlaw-2798	179	8	tax	tax	NOUN
taxlaw-2798	179	9	law	law	NOUN
taxlaw-2798	179	10	is	be	AUX
taxlaw-2798	179	11	not	not	PART
taxlaw-2798	179	12	only	only	ADV
taxlaw-2798	179	13	about	about	ADP
taxlaw-2798	179	14	accounting	account	VERB
taxlaw-2798	179	15	,	,	PUNCT
taxlaw-2798	179	16	nor	nor	CCONJ
taxlaw-2798	179	17	is	be	AUX
taxlaw-2798	179	18	it	it	PRON
taxlaw-2798	179	19	the	the	DET
taxlaw-2798	179	20	province	province	NOUN
taxlaw-2798	179	21	only	only	ADV
taxlaw-2798	179	22	of	of	ADP
taxlaw-2798	179	23	accountants	accountant	NOUN
taxlaw-2798	179	24	.	.	PUNCT
taxlaw-2798	180	1	whatever	whatever	PRON
taxlaw-2798	180	2	the	the	DET
taxlaw-2798	180	3	rules	rule	NOUN
taxlaw-2798	180	4	are	be	AUX
taxlaw-2798	180	5	,	,	PUNCT
taxlaw-2798	180	6	tax	tax	NOUN
taxlaw-2798	180	7	advisors	advisor	NOUN
taxlaw-2798	180	8	need	need	VERB
taxlaw-2798	180	9	to	to	PART
taxlaw-2798	180	10	act	act	VERB
taxlaw-2798	180	11	appropriately	appropriately	ADV
taxlaw-2798	180	12	.	.	PUNCT
taxlaw-2798	181	1	some	some	DET
taxlaw-2798	181	2	recent	recent	ADJ
taxlaw-2798	181	3	scholarship	scholarship	NOUN
taxlaw-2798	181	4	has	have	AUX
taxlaw-2798	181	5	emphasized	emphasize	VERB
taxlaw-2798	181	6	the	the	DET
taxlaw-2798	181	7	critical	critical	ADJ
taxlaw-2798	181	8	role	role	NOUN
taxlaw-2798	181	9	tax	tax	NOUN
taxlaw-2798	181	10	lawyers	lawyer	NOUN
taxlaw-2798	181	11	should	should	AUX
taxlaw-2798	181	12	play	play	VERB
taxlaw-2798	181	13	as	as	ADP
taxlaw-2798	181	14	lawyers	lawyer	NOUN
taxlaw-2798	181	15	in	in	ADP
taxlaw-2798	181	16	curbing	curb	VERB
taxlaw-2798	181	17	abusive	abusive	ADJ
taxlaw-2798	181	18	behavior	behavior	NOUN
taxlaw-2798	181	19	—	—	PUNCT
taxlaw-2798	181	20	not	not	PART
taxlaw-2798	181	21	because	because	SCONJ
taxlaw-2798	181	22	anything	anything	PRON
taxlaw-2798	181	23	in	in	ADP
taxlaw-2798	181	24	circular	circular	ADJ
taxlaw-2798	181	25	230	230	NUM
taxlaw-2798	181	26	,	,	PUNCT
taxlaw-2798	181	27	which	which	PRON
taxlaw-2798	181	28	sets	set	VERB
taxlaw-2798	181	29	out	out	ADP
taxlaw-2798	181	30	the	the	DET
taxlaw-2798	181	31	standards	standard	NOUN
taxlaw-2798	181	32	professionals	professional	NOUN
taxlaw-2798	181	33	have	have	VERB
taxlaw-2798	181	34	to	to	PART
taxlaw-2798	181	35	meet	meet	VERB
taxlaw-2798	181	36	to	to	ADP
taxlaw-2798	181	37	practice	practice	NOUN
taxlaw-2798	181	38	before	before	SCONJ
taxlaw-2798	181	39	the	the	DET
taxlaw-2798	181	40	internal	internal	ADJ
taxlaw-2798	181	41	revenue	revenue	NOUN
taxlaw-2798	181	42	service,25	service,25	NOUN
taxlaw-2798	181	43	or	or	CCONJ
taxlaw-2798	181	44	any	any	DET
taxlaw-2798	181	45	other	other	ADJ
taxlaw-2798	181	46	set	set	NOUN
taxlaw-2798	181	47	of	of	ADP
taxlaw-2798	181	48	professional	professional	ADJ
taxlaw-2798	181	49	-	-	PUNCT
taxlaw-2798	181	50	responsibility	responsibility	NOUN
taxlaw-2798	181	51	rules	rule	NOUN
taxlaw-2798	181	52	applies	apply	VERB
taxlaw-2798	181	53	,	,	PUNCT
taxlaw-2798	181	54	but	but	CCONJ
taxlaw-2798	181	55	because	because	SCONJ
taxlaw-2798	181	56	behaving	behave	VERB
taxlaw-2798	181	57	responsibly	responsibly	ADV
taxlaw-2798	181	58	and	and	CCONJ
taxlaw-2798	181	59	exercising	exercise	VERB
taxlaw-2798	181	60	good	good	ADJ
taxlaw-2798	181	61	judgment	judgment	NOUN
taxlaw-2798	181	62	are	be	AUX
taxlaw-2798	181	63	part	part	NOUN
taxlaw-2798	181	64	of	of	ADP
taxlaw-2798	181	65	being	be	AUX
taxlaw-2798	181	66	a	a	DET
taxlaw-2798	181	67	lawyer	lawyer	NOUN
taxlaw-2798	181	68	.	.	PUNCT
taxlaw-2798	182	1	professor	professor	NOUN
taxlaw-2798	182	2	linda	linda	PROPN
taxlaw-2798	182	3	beale	beale	PROPN
taxlaw-2798	182	4	,	,	PUNCT
taxlaw-2798	182	5	for	for	ADP
taxlaw-2798	182	6	example	example	NOUN
taxlaw-2798	182	7	,	,	PUNCT
taxlaw-2798	182	8	has	have	AUX
taxlaw-2798	182	9	argued	argue	VERB
taxlaw-2798	182	10	that	that	SCONJ
taxlaw-2798	182	11	“	"	PUNCT
taxlaw-2798	182	12	the	the	DET
taxlaw-2798	182	13	basic	basic	ADJ
taxlaw-2798	182	14	opinion	opinion	NOUN
taxlaw-2798	182	15	practices	practice	NOUN
taxlaw-2798	182	16	[	[	X
taxlaw-2798	182	17	of	of	ADP
taxlaw-2798	182	18	circular	circular	ADJ
taxlaw-2798	182	19	230	230	NUM
taxlaw-2798	182	20	]	]	PUNCT
taxlaw-2798	182	21	(	(	PUNCT
taxlaw-2798	182	22	e.g.	e.g.	ADV
taxlaw-2798	182	23	,	,	PUNCT
taxlaw-2798	182	24	thorough	thorough	ADJ
taxlaw-2798	182	25	consideration	consideration	NOUN
taxlaw-2798	182	26	of	of	ADP
taxlaw-2798	182	27	law	law	NOUN
taxlaw-2798	182	28	and	and	CCONJ
taxlaw-2798	182	29	facts	fact	NOUN
taxlaw-2798	182	30	,	,	PUNCT
taxlaw-2798	182	31	rejection	rejection	NOUN
taxlaw-2798	182	32	of	of	ADP
taxlaw-2798	182	33	unrealistic	unrealistic	ADJ
taxlaw-2798	182	34	assumptions	assumption	NOUN
taxlaw-2798	182	35	)	)	PUNCT
taxlaw-2798	182	36	are	be	AUX
taxlaw-2798	182	37	not	not	PART
taxlaw-2798	182	38	substantially	substantially	ADV
taxlaw-2798	182	39	different	different	ADJ
taxlaw-2798	182	40	from	from	ADP
taxlaw-2798	182	41	that	that	PRON
taxlaw-2798	182	42	which	which	PRON
taxlaw-2798	182	43	has	have	AUX
taxlaw-2798	182	44	traditionally	traditionally	ADV
taxlaw-2798	182	45	been	be	AUX
taxlaw-2798	182	46	considered	consider	VERB
taxlaw-2798	182	47	good	good	ADJ
taxlaw-2798	182	48	lawyering	lawyering	NOUN
taxlaw-2798	182	49	.	.	PUNCT
taxlaw-2798	183	1	”26	”26	VERB
taxlaw-2798	183	2	in	in	ADP
taxlaw-2798	183	3	particular	particular	ADJ
taxlaw-2798	183	4	,	,	PUNCT
taxlaw-2798	183	5	tanina	tanina	NOUN
taxlaw-2798	183	6	23	23	NUM
taxlaw-2798	183	7	.	.	PUNCT
taxlaw-2798	184	1	see	see	VERB
taxlaw-2798	184	2	i	i	PRON
taxlaw-2798	184	3	d.	d.	PROPN
taxlaw-2798	184	4	at	at	ADP
taxlaw-2798	184	5	63–65	63–65	NUM
taxlaw-2798	184	6	.	.	PUNCT
taxlaw-2798	185	1	24	24	NUM
taxlaw-2798	185	2	.	.	PUNCT
taxlaw-2798	186	1	here	here	ADV
taxlaw-2798	186	2	’s	’	VERB
taxlaw-2798	186	3	a	a	DET
taxlaw-2798	186	4	real	real	ADJ
taxlaw-2798	186	5	criticism	criticism	NOUN
taxlaw-2798	186	6	:	:	PUNCT
taxlaw-2798	186	7	i	i	PRON
taxlaw-2798	186	8	wish	wish	VERB
taxlaw-2798	186	9	shekel	shekel	PROPN
taxlaw-2798	186	10	,	,	PUNCT
taxlaw-2798	186	11	his	his	PRON
taxlaw-2798	186	12	editors	editor	NOUN
taxlaw-2798	186	13	,	,	PUNCT
taxlaw-2798	186	14	and	and	CCONJ
taxlaw-2798	186	15	the	the	DET
taxlaw-2798	186	16	proofreaders	proofreader	NOUN
taxlaw-2798	186	17	had	have	AUX
taxlaw-2798	186	18	been	be	AUX
taxlaw-2798	186	19	more	more	ADV
taxlaw-2798	186	20	careful	careful	ADJ
taxlaw-2798	186	21	in	in	ADP
taxlaw-2798	186	22	avoiding	avoid	VERB
taxlaw-2798	186	23	typos	typo	NOUN
taxlaw-2798	186	24	and	and	CCONJ
taxlaw-2798	186	25	transcription	transcription	NOUN
taxlaw-2798	186	26	errors	error	NOUN
taxlaw-2798	186	27	.	.	PUNCT
taxlaw-2798	187	1	for	for	ADP
taxlaw-2798	187	2	example	example	NOUN
taxlaw-2798	187	3	,	,	PUNCT
taxlaw-2798	187	4	shekel	shekel	NOUN
taxlaw-2798	187	5	gets	get	VERB
taxlaw-2798	187	6	some	some	DET
taxlaw-2798	187	7	names	name	NOUN
taxlaw-2798	187	8	horribly	horribly	ADV
taxlaw-2798	187	9	wrong	wrong	ADJ
taxlaw-2798	187	10	.	.	PUNCT
taxlaw-2798	188	1	michael	michael	PROPN
taxlaw-2798	188	2	graetz	graetz	PROPN
taxlaw-2798	188	3	comes	come	VERB
taxlaw-2798	188	4	out	out	ADP
taxlaw-2798	188	5	as	as	SCONJ
taxlaw-2798	188	6	michael	michael	PROPN
taxlaw-2798	188	7	grates	grate	VERB
taxlaw-2798	188	8	in	in	ADP
taxlaw-2798	188	9	a	a	DET
taxlaw-2798	188	10	place	place	NOUN
taxlaw-2798	188	11	or	or	CCONJ
taxlaw-2798	188	12	two	two	NUM
taxlaw-2798	188	13	(	(	PUNCT
taxlaw-2798	188	14	although	although	SCONJ
taxlaw-2798	188	15	it	it	PRON
taxlaw-2798	188	16	is	be	AUX
taxlaw-2798	188	17	right	right	ADV
taxlaw-2798	188	18	elsewhere	elsewhere	ADV
taxlaw-2798	188	19	in	in	ADP
taxlaw-2798	188	20	the	the	DET
taxlaw-2798	188	21	book	book	NOUN
taxlaw-2798	188	22	)	)	PUNCT
taxlaw-2798	188	23	.	.	PUNCT
taxlaw-2798	189	1	professor	professor	NOUN
taxlaw-2798	189	2	graetz	graetz	PROPN
taxlaw-2798	189	3	is	be	AUX
taxlaw-2798	189	4	great	great	ADJ
taxlaw-2798	189	5	,	,	PUNCT
taxlaw-2798	189	6	of	of	ADP
taxlaw-2798	189	7	course	course	NOUN
taxlaw-2798	189	8	,	,	PUNCT
taxlaw-2798	189	9	but	but	CCONJ
taxlaw-2798	189	10	he	he	PRON
taxlaw-2798	189	11	does	do	AUX
taxlaw-2798	189	12	not	not	PART
taxlaw-2798	189	13	grate	grate	VERB
taxlaw-2798	189	14	.	.	PUNCT
taxlaw-2798	190	1	25	25	NUM
taxlaw-2798	190	2	.	.	NOUN
taxlaw-2798	190	3	31	31	NUM
taxlaw-2798	190	4	c.f.r	c.f.r	NOUN
taxlaw-2798	190	5	.	.	PUNCT
taxlaw-2798	191	1	§	§	PROPN
taxlaw-2798	191	2	10	10	NUM
taxlaw-2798	191	3	.	.	PUNCT
taxlaw-2798	192	1	rules	rule	NOUN
taxlaw-2798	192	2	governing	govern	VERB
taxlaw-2798	192	3	practice	practice	NOUN
taxlaw-2798	192	4	before	before	SCONJ
taxlaw-2798	192	5	the	the	DET
taxlaw-2798	192	6	irs	irs	PROPN
taxlaw-2798	192	7	effectively	effectively	ADV
taxlaw-2798	192	8	become	become	VERB
taxlaw-2798	192	9	rules	rule	NOUN
taxlaw-2798	192	10	of	of	ADP
taxlaw-2798	192	11	tax	tax	NOUN
taxlaw-2798	192	12	practice	practice	NOUN
taxlaw-2798	192	13	more	more	ADV
taxlaw-2798	192	14	generally	generally	ADV
taxlaw-2798	192	15	.	.	PUNCT
taxlaw-2798	193	1	26	26	NUM
taxlaw-2798	193	2	.	.	PUNCT
taxlaw-2798	194	1	linda	linda	PROPN
taxlaw-2798	194	2	m.	m.	PROPN
taxlaw-2798	194	3	beale	beale	PROPN
taxlaw-2798	194	4	,	,	PUNCT
taxlaw-2798	194	5	tax	tax	NOUN
taxlaw-2798	194	6	advice	advice	NOUN
taxlaw-2798	194	7	before	before	ADP
taxlaw-2798	194	8	the	the	DET
taxlaw-2798	194	9	return	return	NOUN
taxlaw-2798	194	10	:	:	PUNCT
taxlaw-2798	194	11	the	the	DET
taxlaw-2798	194	12	case	case	NOUN
taxlaw-2798	194	13	for	for	ADP
taxlaw-2798	194	14	raising	raise	VERB
taxlaw-2798	194	15	standards	standard	NOUN
taxlaw-2798	194	16	and	and	CCONJ
taxlaw-2798	194	17	denying	deny	VERB
taxlaw-2798	194	18	evidentiary	evidentiary	ADJ
taxlaw-2798	194	19	privileges	privilege	NOUN
taxlaw-2798	194	20	,	,	PUNCT
taxlaw-2798	194	21	25	25	NUM
taxlaw-2798	194	22	va	va	NOUN
taxlaw-2798	194	23	.	.	PUNCT
taxlaw-2798	195	1	tax	tax	PROPN
taxlaw-2798	195	2	rev	rev	PROPN
taxlaw-2798	195	3	.	.	PROPN
taxlaw-2798	195	4	583	583	NUM
taxlaw-2798	195	5	,	,	PUNCT
taxlaw-2798	195	6	619	619	NUM
taxlaw-2798	195	7	(	(	PUNCT
taxlaw-2798	195	8	2006	2006	NUM
taxlaw-2798	195	9	)	)	PUNCT
taxlaw-2798	195	10	.	.	PUNCT
taxlaw-2798	196	1	270	270	NUM
taxlaw-2798	196	2	columbia	columbia	PROPN
taxlaw-2798	196	3	jour	jour	PROPN
taxlaw-2798	196	4	�	�	PROPN
taxlaw-2798	196	5	al	al	PROPN
taxlaw-2798	196	6	of	of	ADP
taxlaw-2798	196	7	tax	tax	NOUN
taxlaw-2798	196	8	law	law	NOUN
taxlaw-2798	196	9	[	[	X
taxlaw-2798	196	10	vol	vol	NOUN
taxlaw-2798	196	11	.	.	PUNCT
taxlaw-2798	197	1	1:262	1:262	NUM
taxlaw-2798	197	2	rostain	rostain	NOUN
taxlaw-2798	197	3	has	have	AUX
taxlaw-2798	197	4	argued	argue	VERB
taxlaw-2798	197	5	that	that	SCONJ
taxlaw-2798	197	6	tax	tax	NOUN
taxlaw-2798	197	7	lawyers	lawyer	NOUN
taxlaw-2798	197	8	who	who	PRON
taxlaw-2798	197	9	have	have	AUX
taxlaw-2798	197	10	moved	move	VERB
taxlaw-2798	197	11	to	to	ADP
taxlaw-2798	197	12	accounting	accounting	NOUN
taxlaw-2798	197	13	firms	firm	NOUN
taxlaw-2798	197	14	,	,	PUNCT
taxlaw-2798	197	15	which	which	PRON
taxlaw-2798	197	16	are	be	AUX
taxlaw-2798	197	17	technically	technically	ADV
taxlaw-2798	197	18	not	not	PART
taxlaw-2798	197	19	permitted	permit	VERB
taxlaw-2798	197	20	to	to	PART
taxlaw-2798	197	21	practice	practice	VERB
taxlaw-2798	197	22	law,27	law,27	NOUN
taxlaw-2798	197	23	might	might	AUX
taxlaw-2798	197	24	be	be	AUX
taxlaw-2798	197	25	less	less	ADV
taxlaw-2798	197	26	inclined	inclined	ADJ
taxlaw-2798	197	27	to	to	PART
taxlaw-2798	197	28	view	view	VERB
taxlaw-2798	197	29	themselves	themselves	PRON
taxlaw-2798	197	30	in	in	ADP
taxlaw-2798	197	31	a	a	DET
taxlaw-2798	197	32	professionally	professionally	ADV
taxlaw-2798	197	33	appropriate	appropriate	ADJ
taxlaw-2798	197	34	way.28	way.28	ADJ
taxlaw-2798	197	35	that	that	PRON
taxlaw-2798	197	36	scares	scare	VERB
taxlaw-2798	197	37	me	i	PRON
taxlaw-2798	197	38	.	.	PUNCT
taxlaw-2798	198	1	i	i	PRON
taxlaw-2798	198	2	’m	’m	VERB
taxlaw-2798	198	3	not	not	PART
taxlaw-2798	198	4	sure	sure	ADJ
taxlaw-2798	198	5	it	it	PRON
taxlaw-2798	198	6	’s	’	VERB
taxlaw-2798	198	7	true	true	ADJ
taxlaw-2798	198	8	,	,	PUNCT
taxlaw-2798	198	9	but	but	CCONJ
taxlaw-2798	198	10	it	it	PRON
taxlaw-2798	198	11	’s	’	VERB
taxlaw-2798	198	12	a	a	DET
taxlaw-2798	198	13	troublesome	troublesome	ADJ
taxlaw-2798	198	14	point	point	NOUN
taxlaw-2798	198	15	.	.	PUNCT
taxlaw-2798	199	1	get	get	VERB
taxlaw-2798	199	2	too	too	ADV
taxlaw-2798	199	3	immersed	immersed	ADJ
taxlaw-2798	199	4	in	in	ADP
taxlaw-2798	199	5	the	the	DET
taxlaw-2798	199	6	details	detail	NOUN
taxlaw-2798	199	7	,	,	PUNCT
taxlaw-2798	199	8	get	get	VERB
taxlaw-2798	199	9	too	too	ADV
taxlaw-2798	199	10	hypertechnical	hypertechnical	ADJ
taxlaw-2798	199	11	in	in	ADP
taxlaw-2798	199	12	your	your	PRON
taxlaw-2798	199	13	reading	reading	NOUN
taxlaw-2798	199	14	of	of	ADP
taxlaw-2798	199	15	authority	authority	NOUN
taxlaw-2798	199	16	,	,	PUNCT
taxlaw-2798	199	17	get	get	VERB
taxlaw-2798	199	18	too	too	ADV
taxlaw-2798	199	19	focused	focused	ADJ
taxlaw-2798	199	20	on	on	ADP
taxlaw-2798	199	21	accounting	accounting	NOUN
taxlaw-2798	199	22	doctrines	doctrine	NOUN
taxlaw-2798	199	23	,	,	PUNCT
taxlaw-2798	199	24	and	and	CCONJ
taxlaw-2798	199	25	you	you	PRON
taxlaw-2798	199	26	might	might	AUX
taxlaw-2798	199	27	forget	forget	VERB
taxlaw-2798	199	28	the	the	DET
taxlaw-2798	199	29	larger	large	ADJ
taxlaw-2798	199	30	picture	picture	NOUN
taxlaw-2798	199	31	.	.	PUNCT
taxlaw-2798	200	1	so	so	ADV
taxlaw-2798	200	2	let	let	VERB
taxlaw-2798	200	3	’s	’s	PRON
taxlaw-2798	200	4	not	not	PART
taxlaw-2798	200	5	overdo	overdo	VERB
taxlaw-2798	200	6	the	the	DET
taxlaw-2798	200	7	reliance	reliance	NOUN
taxlaw-2798	200	8	on	on	ADP
taxlaw-2798	200	9	accounting	accounting	NOUN
taxlaw-2798	200	10	and	and	CCONJ
taxlaw-2798	200	11	accountants	accountant	NOUN
taxlaw-2798	200	12	.	.	PUNCT
taxlaw-2798	201	1	but	but	CCONJ
taxlaw-2798	201	2	that	that	PRON
taxlaw-2798	201	3	’s	’	VERB
taxlaw-2798	201	4	a	a	DET
taxlaw-2798	201	5	highfalutin	highfalutin	ADJ
taxlaw-2798	201	6	point	point	NOUN
taxlaw-2798	201	7	that	that	PRON
taxlaw-2798	201	8	hardly	hardly	ADV
taxlaw-2798	201	9	is	be	AUX
taxlaw-2798	201	10	central	central	ADJ
taxlaw-2798	201	11	to	to	ADP
taxlaw-2798	201	12	what	what	PRON
taxlaw-2798	201	13	is	be	AUX
taxlaw-2798	201	14	really	really	ADV
taxlaw-2798	201	15	a	a	DET
taxlaw-2798	201	16	fine	fine	ADJ
taxlaw-2798	201	17	book	book	NOUN
taxlaw-2798	201	18	,	,	PUNCT
taxlaw-2798	201	19	worth	worth	ADJ
taxlaw-2798	201	20	dipping	dip	VERB
taxlaw-2798	201	21	into	into	ADP
taxlaw-2798	201	22	again	again	ADV
taxlaw-2798	201	23	and	and	CCONJ
taxlaw-2798	201	24	again	again	ADV
taxlaw-2798	201	25	.	.	PUNCT
taxlaw-2798	202	1	besides	besides	SCONJ
taxlaw-2798	202	2	,	,	PUNCT
taxlaw-2798	202	3	if	if	SCONJ
taxlaw-2798	202	4	you	you	PRON
taxlaw-2798	202	5	buy	buy	VERB
taxlaw-2798	202	6	it	it	PRON
taxlaw-2798	202	7	for	for	ADP
taxlaw-2798	202	8	professional	professional	ADJ
taxlaw-2798	202	9	purposes	purpose	NOUN
taxlaw-2798	202	10	,	,	PUNCT
taxlaw-2798	202	11	you	you	PRON
taxlaw-2798	202	12	should	should	AUX
taxlaw-2798	202	13	get	get	VERB
taxlaw-2798	202	14	a	a	DET
taxlaw-2798	202	15	large	large	ADJ
taxlaw-2798	202	16	deduction.29	deduction.29	NOUN
taxlaw-2798	202	17	to	to	PART
taxlaw-2798	202	18	determine	determine	VERB
taxlaw-2798	202	19	when	when	SCONJ
taxlaw-2798	202	20	you	you	PRON
taxlaw-2798	202	21	can	can	AUX
taxlaw-2798	202	22	take	take	VERB
taxlaw-2798	202	23	the	the	DET
taxlaw-2798	202	24	deduction	deduction	NOUN
taxlaw-2798	202	25	,	,	PUNCT
taxlaw-2798	202	26	however	however	ADV
taxlaw-2798	202	27	,	,	PUNCT
taxlaw-2798	202	28	and	and	CCONJ
taxlaw-2798	202	29	for	for	ADP
taxlaw-2798	202	30	what	what	DET
taxlaw-2798	202	31	amount	amount	NOUN
taxlaw-2798	202	32	,	,	PUNCT
taxlaw-2798	202	33	you	you	PRON
taxlaw-2798	202	34	’ll	’ll	AUX
taxlaw-2798	202	35	need	need	VERB
taxlaw-2798	202	36	to	to	PART
taxlaw-2798	202	37	study	study	VERB
taxlaw-2798	202	38	the	the	DET
taxlaw-2798	202	39	timing	timing	NOUN
taxlaw-2798	202	40	of	of	ADP
taxlaw-2798	202	41	income	income	NOUN
taxlaw-2798	202	42	recognition	recognition	NOUN
taxlaw-2798	202	43	first	first	ADV
taxlaw-2798	202	44	.	.	PUNCT
taxlaw-2798	203	1	27	27	NUM
taxlaw-2798	203	2	.	.	PUNCT
taxlaw-2798	204	1	what	what	PRON
taxlaw-2798	204	2	they	they	PRON
taxlaw-2798	204	3	do	do	AUX
taxlaw-2798	204	4	,	,	PUNCT
taxlaw-2798	204	5	however	however	ADV
taxlaw-2798	204	6	,	,	PUNCT
taxlaw-2798	204	7	often	often	ADV
taxlaw-2798	204	8	looks	look	VERB
taxlaw-2798	204	9	a	a	DET
taxlaw-2798	204	10	lot	lot	NOUN
taxlaw-2798	204	11	like	like	ADP
taxlaw-2798	204	12	law	law	NOUN
taxlaw-2798	204	13	practice	practice	NOUN
taxlaw-2798	204	14	.	.	PUNCT
taxlaw-2798	205	1	28	28	NUM
taxlaw-2798	205	2	.	.	PUNCT
taxlaw-2798	206	1	see	see	VERB
taxlaw-2798	206	2	tanina	tanina	PROPN
taxlaw-2798	206	3	rostain	rostain	PROPN
taxlaw-2798	206	4	,	,	PUNCT
taxlaw-2798	206	5	sheltering	shelter	VERB
taxlaw-2798	206	6	lawyers	lawyer	NOUN
taxlaw-2798	206	7	:	:	PUNCT
taxlaw-2798	206	8	the	the	DET
taxlaw-2798	206	9	organized	organized	ADJ
taxlaw-2798	206	10	bar	bar	NOUN
taxlaw-2798	206	11	and	and	CCONJ
taxlaw-2798	206	12	the	the	DET
taxlaw-2798	206	13	tax	tax	NOUN
taxlaw-2798	206	14	shelter	shelter	NOUN
taxlaw-2798	206	15	industry	industry	NOUN
taxlaw-2798	206	16	,	,	PUNCT
taxlaw-2798	206	17	23	23	NUM
taxlaw-2798	206	18	yale	yale	PROPN
taxlaw-2798	206	19	j.	j.	PROPN
taxlaw-2798	206	20	on	on	ADP
taxlaw-2798	206	21	reg	reg	PROPN
taxlaw-2798	206	22	.	.	PUNCT
taxlaw-2798	207	1	77	77	NUM
taxlaw-2798	207	2	,	,	PUNCT
taxlaw-2798	207	3	120	120	NUM
taxlaw-2798	207	4	(	(	PUNCT
taxlaw-2798	207	5	2006	2006	NUM
taxlaw-2798	207	6	)	)	PUNCT
taxlaw-2798	207	7	.	.	PUNCT
taxlaw-2798	208	1	on	on	ADP
taxlaw-2798	208	2	a	a	DET
taxlaw-2798	208	3	related	related	ADJ
taxlaw-2798	208	4	point	point	NOUN
taxlaw-2798	208	5	,	,	PUNCT
taxlaw-2798	208	6	peter	peter	PROPN
taxlaw-2798	208	7	canellos	canellos	PROPN
taxlaw-2798	208	8	has	have	AUX
taxlaw-2798	208	9	contended	contend	VERB
taxlaw-2798	208	10	that	that	SCONJ
taxlaw-2798	208	11	,	,	PUNCT
taxlaw-2798	208	12	although	although	SCONJ
taxlaw-2798	208	13	many	many	ADJ
taxlaw-2798	208	14	shelter	shelter	NOUN
taxlaw-2798	208	15	“	"	PUNCT
taxlaw-2798	208	16	professionals	professional	NOUN
taxlaw-2798	208	17	”	"	PUNCT
taxlaw-2798	208	18	have	have	AUX
taxlaw-2798	208	19	been	be	AUX
taxlaw-2798	208	20	lawyers	lawyer	NOUN
taxlaw-2798	208	21	,	,	PUNCT
taxlaw-2798	208	22	they	they	PRON
taxlaw-2798	208	23	have	have	AUX
taxlaw-2798	208	24	not	not	PART
taxlaw-2798	208	25	adhered	adhere	VERB
taxlaw-2798	208	26	to	to	ADP
taxlaw-2798	208	27	standards	standard	NOUN
taxlaw-2798	208	28	that	that	PRON
taxlaw-2798	208	29	guide	guide	VERB
taxlaw-2798	208	30	lawyers	lawyer	NOUN
taxlaw-2798	208	31	generally	generally	ADV
taxlaw-2798	208	32	:	:	PUNCT
taxlaw-2798	208	33	“	"	PUNCT
taxlaw-2798	208	34	the	the	DET
taxlaw-2798	208	35	tax	tax	NOUN
taxlaw-2798	208	36	shelter	shelter	NOUN
taxlaw-2798	208	37	professional	professional	ADJ
taxlaw-2798	208	38	is	be	AUX
taxlaw-2798	208	39	a	a	DET
taxlaw-2798	208	40	different	different	ADJ
taxlaw-2798	208	41	breed	breed	NOUN
taxlaw-2798	208	42	,	,	PUNCT
taxlaw-2798	208	43	by	by	ADP
taxlaw-2798	208	44	experience	experience	NOUN
taxlaw-2798	208	45	,	,	PUNCT
taxlaw-2798	208	46	temperament	temperament	NOUN
taxlaw-2798	208	47	,	,	PUNCT
taxlaw-2798	208	48	reputation	reputation	NOUN
taxlaw-2798	208	49	,	,	PUNCT
taxlaw-2798	208	50	and	and	CCONJ
taxlaw-2798	208	51	calling	call	VERB
taxlaw-2798	208	52	.	.	PUNCT
taxlaw-2798	208	53	.	.	PUNCT
taxlaw-2798	208	54	.	.	PUNCT
taxlaw-2798	208	55	.	.	PUNCT
taxlaw-2798	209	1	tax	tax	NOUN
taxlaw-2798	209	2	shelter	shelter	NOUN
taxlaw-2798	209	3	practitioners	practitioner	NOUN
taxlaw-2798	209	4	tend	tend	VERB
taxlaw-2798	209	5	to	to	PART
taxlaw-2798	209	6	be	be	AUX
taxlaw-2798	209	7	specialists	specialist	NOUN
taxlaw-2798	209	8	rather	rather	ADV
taxlaw-2798	209	9	than	than	ADP
taxlaw-2798	209	10	generalists	generalist	NOUN
taxlaw-2798	209	11	and	and	CCONJ
taxlaw-2798	209	12	often	often	ADV
taxlaw-2798	209	13	suffer	suffer	VERB
taxlaw-2798	209	14	from	from	ADP
taxlaw-2798	209	15	the	the	DET
taxlaw-2798	209	16	specialist	specialist	NOUN
taxlaw-2798	209	17	’s	’s	PART
taxlaw-2798	209	18	lack	lack	NOUN
taxlaw-2798	209	19	of	of	ADP
taxlaw-2798	209	20	judgment	judgment	NOUN
taxlaw-2798	209	21	.	.	PUNCT
taxlaw-2798	209	22	”	"	PUNCT
taxlaw-2798	210	1	peter	peter	PROPN
taxlaw-2798	210	2	c.	c.	PROPN
taxlaw-2798	210	3	canellos	canellos	PROPN
taxlaw-2798	210	4	,	,	PUNCT
taxlaw-2798	210	5	tax	tax	NOUN
taxlaw-2798	210	6	practitioner	practitioner	NOUN
taxlaw-2798	210	7	’s	’s	PART
taxlaw-2798	210	8	perspective	perspective	NOUN
taxlaw-2798	210	9	on	on	ADP
taxlaw-2798	210	10	substance	substance	NOUN
taxlaw-2798	210	11	,	,	PUNCT
taxlaw-2798	210	12	form	form	NOUN
taxlaw-2798	210	13	and	and	CCONJ
taxlaw-2798	210	14	business	business	NOUN
taxlaw-2798	210	15	purpose	purpose	NOUN
taxlaw-2798	210	16	in	in	ADP
taxlaw-2798	210	17	structuring	structure	VERB
taxlaw-2798	210	18	business	business	NOUN
taxlaw-2798	210	19	transactions	transaction	NOUN
taxlaw-2798	210	20	and	and	CCONJ
taxlaw-2798	210	21	in	in	ADP
taxlaw-2798	210	22	tax	tax	NOUN
taxlaw-2798	210	23	shelters	shelter	NOUN
taxlaw-2798	210	24	,	,	PUNCT
taxlaw-2798	210	25	54	54	NUM
taxlaw-2798	210	26	smu	smu	PROPN
taxlaw-2798	210	27	l.	l.	PROPN
taxlaw-2798	210	28	rev	rev	PROPN
taxlaw-2798	210	29	.	.	PROPN
taxlaw-2798	210	30	47	47	NUM
taxlaw-2798	210	31	,	,	PUNCT
taxlaw-2798	210	32	56	56	NUM
taxlaw-2798	210	33	(	(	PUNCT
taxlaw-2798	210	34	2001	2001	NUM
taxlaw-2798	210	35	)	)	PUNCT
taxlaw-2798	210	36	;	;	PUNCT
taxlaw-2798	210	37	see	see	VERB
taxlaw-2798	210	38	also	also	ADV
taxlaw-2798	210	39	schizer	schizer	VERB
taxlaw-2798	210	40	,	,	PUNCT
taxlaw-2798	210	41	supra	supra	PROPN
taxlaw-2798	210	42	note	note	PROPN
taxlaw-2798	210	43	7	7	NUM
taxlaw-2798	210	44	(	(	PUNCT
taxlaw-2798	210	45	discussing	discuss	VERB
taxlaw-2798	210	46	lawyerly	lawyerly	ADJ
taxlaw-2798	210	47	failings	failing	NOUN
taxlaw-2798	210	48	)	)	PUNCT
taxlaw-2798	210	49	.	.	PUNCT
taxlaw-2798	211	1	29	29	NUM
taxlaw-2798	211	2	.	.	PUNCT
taxlaw-2798	212	1	i	i	PRON
taxlaw-2798	212	2	’m	’m	VERB
taxlaw-2798	212	3	assuming	assume	VERB
taxlaw-2798	212	4	authority	authority	NOUN
taxlaw-2798	212	5	exists	exist	VERB
taxlaw-2798	212	6	for	for	ADP
taxlaw-2798	212	7	currently	currently	ADV
taxlaw-2798	212	8	deducting	deduct	VERB
taxlaw-2798	212	9	a	a	DET
taxlaw-2798	212	10	capital	capital	NOUN
taxlaw-2798	212	11	expenditure	expenditure	NOUN
taxlaw-2798	212	12	.	.	PUNCT